Proposal To Repeal Parts Of The Article. (Iii) Point 1 Of The Law On Income Tax

Original Language Title: návrh na zrušení části čl. III bodu 1 zákona o daních z příjmů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=53349&nr=145~2F2002~20Sb.&ft=txt

145/2002 Sb.



FIND



The Constitutional Court



On behalf of the United States



The Constitutional Court ruled on 12 December 2003. March 2002 in plenary on the proposal of the regional

the Court in Ostrava on the cancellation of part of the article. III (1) of Act No. 209/1997 Coll.,

amending and supplementing Act of the Czech National Council No. 586/1992 Coll., on the

income taxes, as amended by later regulations, expressed as the number and

punctuation mark "48.0"



as follows:



The provisions of article. III (1) of Act No. 209/1997 Coll., amending and

supplementing Act of the Czech National Council No. 586/1992 Coll., on income taxes,

as amended, in the section expressed the numeral and punctuation

signed "48.0" is repealed on the date of the publication of the findings in the journal of laws.



Justification



(I).



The Constitutional Court has received 11 December. 10. the 2001 proposal for a regional court in Ostrava

the repeal of article. III (1) of Act No. 209/1997 Coll., amending and

supplementing Act of the Czech National Council No. 586/1992 Coll., on income taxes,

as amended, in the section expressed the numeral and punctuation

signed "48".



The proposal states that the regional court in Ostrava, the Senate 22 Ca, (hereinafter referred to as

"the complainant") hearing an action p. against the decision of the financial

Directorate in Ostrava, which rejected his appeal against the

payment of an additional payment of assessment of the tax office in Český Těšín, about

an additionally assessed tax on the income of natural persons for tax year 1997.

The plaintiff sold publicly in May 1997, non-marketable securities are

a loss of approximately $10 million and the tax administrator assessed this case as

closing the deal between otherwise United people in order to reduce the base

tax pursuant to § 23 para. 7 of Act No. 586/1992 Coll., on income tax, in the

amended by Act No. 209/1997 Coll. the applicant considers that that part of the article. (III) point

1 of Act No. 213/1997 Coll., specified the number and punctuation mark

"48.0" is in breach of article. 1 of the Constitution of the Czech Republic (hereinafter referred to as "the Constitution"),

Since it has retroactive effect.



Point of article 48. (I) Act No. 209/1997 Coll. has been extended circuit of specific

business cases for which the tax administrator examines the agreed price. If

the taxpayer submits satisfactory difference between the price agreed in this

the case and the price that would be agreed upon in the common accounts

between independent persons United otherwise than economically or

personnel, adjusted tax basis of the tax payer of the detected

the difference. The lack of satisfactory explanation on the part of the tax

the taxpayer here leads to a change of the tax base, and hence a change in the amount of tax.

According to the article. In Act No. 209/1997 Coll. took effect on January 1. 1.1998,

However, article. III, section 1 of this Act, provided that the provisions of article. I, points

33, 34, 48, 51, 52, 62 [relating only to section 24 (2) (a) FH)], 69,

98 and 114 shall apply for tax year 1997.



By the applicant to the fundamental principles defining the category of legal

the State belongs to the principle of the protection of the citizens ' confidence in the law and related

the principle of non-retroactivity (retroactive) laws.

Although the ban on retroactive laws is in the article. 40 para. 6 of the Charter

fundamental rights and freedoms ("the Charter") explicitly modified just for

the area of the criminal law (pursuant to that provision the crime

assesses and imposing a penalty under the law effective at the time when the Act was

committed, and later of the Act applies, if it is for the offender

more favourable) of the article. 1 of the Constitution of the prohibition and the inferred

for other area of law. Accent, imposed on the prohibition of the retroactivity

of law as one of the fundamental elements of the rule of law stems

the requirement of legal certainty. Prohibition of retroactive lies in the fact that, according to

the current legal standards in principle, it is not possible to assess human behavior,

legal fact or legal relations that have taken place before

law became effective. Prohibition of the retroactivity of the law

is based on the principle that everyone must be able to know that

the hearing is prohibited, so that he could be in violation of the ban called for

of responsibility. This prohibition is also connected with the function of the legal standards that

its addressees are stored, how to behave when their effectiveness, and

Therefore, in principle, apply only for the future.



With reference to the legal conclusions of the Constitutional Court expressed in its current

the case law on the question of the retroactivity of legal norms and the protection of the acquired

the rights of the applicant points out that the use of the point in article 48. And Act No.

210/1997 Coll. for the 1997 fiscal year, although the cited law

took effect to 1 January 2006. 1. in 1998, the tax entity was in

a position is on his bezzávadné behaviour has not yet legally reverse

seen more strictly, as by the tax administrator is subject to (i)

examination of his business activities, which, according to the existing legal

adjustments were not subject to such examination. According to the new legal standards are so

assessed the legal relations which took place before this standard

became effective, and this assessment may have an adverse impact on the

the rights and obligations of the tax body. In the time before 31 December 2004. 7, 1997, when it was

adopted Act No. 209/1997 Coll., couldn't a legal entity when entering into

business relationships to predict, that fact will have a new nature

the legal grounds for its rights and obligations in the field of

income tax, and therefore had a choice whether to undergo any

the risks associated with these consequences. New legislation changing the consequences of

the legal relationships that have occurred already prior to the date of its effectiveness, it is therefore

case right the retroactivity of legal standards. Because this change retroactively

exacerbated by the legal status of the tax subject, is a violation of the principle of

the protection of acquired rights.



The applicant States that the new legislation is formulated in the present case

clearly, and it cannot be constitutionally Conformal manner so that the

secured compliance with the constitutional order. Suggests, therefore, that the constitutional

the Court set aside the finding of the provisions of article. III (1) of Act No. 209/1997 Coll. in

part of the expressed number and punctuation mark "48".



II.



The Chamber of deputies of the Parliament of the United Kingdom in its observations dated

14.11. 2001, signed by the Chairman of the House of Prof. Ing. Václav

Klaus, CSc., said that the meaning of section 48 article. (I) Act No. 209/1997 Coll. is

given in the explanatory memorandum to the proposal for the amendment of point 39 of the

revenue, where it is stated that the reason for this modification is to allow the tax authorities to avoid

tax evasion when you are trading at prices that deviate significantly from the

the price agreed in the common accounts, even in cases where the

join business partners is founded otherwise than capital or

personnel, or if a business transaction between capital and

personnel related entities are implemented through a third

the person whose involvement in the chain does not have other significant

economic purpose, than reduce tax liability. For example, sales

in the territory of the country at very low prices of the profit the taxpayer loss

the taxpayer or for the very high prices of the taxpayer loss profit

the taxpayer. Because it was a significant tax evasion, the Chamber of Deputies

When discussing decided that section 48 of the amendment will be included in the article. (III)

Final provisions between the points that will be used for the tax

the period in 1997.



In the opinion of the Chamber of deputies to the taxpayer, however, remained

precluding the possibility that even after the effectiveness of Act No. 209/1997 Coll. satisfactorily

justify the tax difference agreed prices, and in this case, the administrator

taxes will surely judge the thing referred to in any provision of the tax law

revenue, specifically § 23 para. 10, and basing itself on the concept of "or

otherwise ", which only expanded the already defined link people in § 23 para.

7 of the law on income tax. At the same time, you cannot look through or from the newly

inserted the phrase "Otherwise associated persons" means persons who have created

business relationship mainly in order to reduce the tax base or to increase

tax losses. ", which has a significant relationship with the already mentioned article 23 para. 10,

who paid even before the effective date of Act No 209/1997.



The Chamber of Deputies is considered, that the appellant erred when it interpreted the

new legislation in isolation and, therefore, does not share his opinion that cannot be

to achieve the constitutionally to interpret national law in accordance with article. 1 of the Constitution. In conclusion, the

in the observations that Act No. 209/1997 Coll. has been approved by the necessary

a majority of members of the Chamber of Deputies and the Senate, and was signed by the

respective constitutional factors and properly declared in the collection of laws.



The draft also expressed the Senate of the Parliament of the Czech Republic, which in

observations of 9 October. 11.2001, signed by the President of the Senate doc. JUDr.

Petr Pithart, stated that the draft Act No. 209/1997 Coll. has been commanded to

discussion in the Committee on economy, agriculture and transport, which, after

a discussion of the possible retroactivity of legislation recommended to return the draft

the Bill the House of representatives with amendments, one of which is

concerned changes to the wording of point 1 article. (III) paragraph 48 referring to the article. Even so, that

retroactivity would remain only for a sentence included in paragraph 23 of the

paragraph. 7 for the second sentence. In the debate in the plenary of the Senate spoke for the Government

The United States, the Minister of industry and trade Karel Kühnl, who, in addition to


another, called for the exclusion of any retroactive to the detriment of

the taxpayer. In the subsequent vote, however, most of the Senators made a

to think that the flaws can be resolved in the framework of the future

the amendment of the present law, and approved the Bill as amended by the

transferred the Chamber of Deputies. In the comments States that for

the adoption of Act No. 209/1997 Coll. 75 Senators present voted in favor of the 49 and

6.



To query the Constitutional Court, the parties agreed to drop from the

the oral proceedings in the present case (article 44, paragraph 2, of Act No. 182/1993

Coll., on the Constitutional Court).



III.



The Constitutional Court considers it necessary to recall its resolution from the outset

15.8. 2000, SP. zn. PL. ÚS 24/2000 [collection of findings and resolutions of the constitutional

Court (hereinafter referred to as "the decision"), volume 19, usn. # 27]

He refused a proposal from the Group of members of Parliament of the United

Republic for annulment of the provisions of the Act with the novelizujícího by

the provision amending law does not have a separate legal existence and becomes

part of the amended law. Act No. 209/1997 Coll., amending and

supplementing Act No. 586/1992 Coll., on income taxes, as amended

regulations, contains the provision amending provisions which become

part of the amended law (article. Even) and transitional provisions

(article. (II)), the final provisions (article. (III)), provisions enabling to

the publication of the full text of the law on income tax (article. (IV)), and finally,

provisions on the entry into force of the Act (article novelizujícího. In).

Navrhovatelův petit is not directed against the Tween of the income tax Act,

but against the provision, which is from the legislativnětechnického point of view

It's not part of the amended law, since it does not change or

the Tween. This section novelizujícího of the Act has a separate normative

the existence of, and therefore the Constitutional Court pursuant to § 68 para. 2 Act No. 182/1993

Coll. proceeded to examine whether Act No. 209/1997 Coll. was adopted in

the limits of the Constitution laid down the competence and constitutionally in the prescribed manner, and to

the review itself the contested provisions.



From těsnopiseckých reports 12. a meeting of the Chamber of Deputies, II. the electoral

period, held on 8 June 1998. 7, 1997, and by 7. a meeting of the Senate 1. the election period,

held on 31 March 2004. 7. in 1997, it is clear that the Government's proposal for an amendment of the law on

income tax was in the texts of amendments adopted by the

the Chamber of Deputies on 8. 7. in 1997, when 139 members of Parliament voted for the proposal and

MPs and 13 were against. On 31 December 2004. 7.1997 for design in the text of the

the Chamber of Deputies voted a transferred from the present 75 Senators and

senátorek 49, against 6. The law was signed by the respective constitutional

officials declared under no 210/1997 in the amount of 75/1997 Coll., which was sent out

on 31 December 2004. 7, 1997, and came into effect on January 1. 1.1998.



The Constitutional Court concluded that the law was enacted and issued within the limits of a constitutionally

set out competences and constitutionally prescribed way.



IV.



The provisions of § 23 para. 7 of Act No. 586/1992 Coll. was amended accordingly by

Act No. 259/1994 Coll. and Act No. 314/1996 Coll., and before the adoption of

the amendment made by Act No. 209/1997 Coll. was:



"If different prices agreed between the economically or in terms of personnel the United

persons from the prices that would have been negotiated between independent parties in the

normal trade relations under the same or similar conditions, and

If this difference is not sufficiently documented, adjusted tax basis

tax the taxpayer about the discrepancy. At a price that would be agreed upon between the

independent persons in normal trade relations, when fixing the amount of

interest on loans for the purposes of this provision considers the interest of

140% discount interest rate of the Czech National Bank valid at the time of

conclusion of the contract. Economically or in terms of personnel related persons

means, if one person participates directly or indirectly in the management,

control or the property of other persons, or if the same legal or

a natural person directly or indirectly involved in the management, control or

the assets of both persons or natural persons. Participation in the inspection or

equity means ownership of more than 25% of the shares in the capital

or voting shares. This provision shall not apply when the

úplatném the provision of rooms with necessary facilities by the employer

the trade union organization for the necessary operational activity. ".



Point of article 48. (I) Act No. 209/1997 Coll. of 31 July. 7.1997

the provisions of § 23 para. 7 of the law on income tax, accompanied by the following: in paragraph 23 of the

paragraph. 7 in the first sentence after the words "staff" the following words are inserted:

"or else". In the second sentence, the following sentence: "it does not apply to

cases where the creditor is a person established or resident in a foreign country, and

the agreed interest on loans is lower than the interest rate of 140% interest

the rates of the Czech National Bank valid at the time of conclusion of the contract. ". After the words

"kin." this sentence is added: "otherwise, the United parties

persons who have created the account mainly for the purpose of reducing

the tax base or to increase tax losses. ". A subsequent amendment to the Act on

income taxes, the provisions of § 23 para. 7 do not hit any.



The provisions of article. III final provisions section 1 of Act No. 209/1997 Coll.

read: "the provisions of article. I, points 33, 34, 48, 51, 52, 62 [relating only to section

24 paragraph 2. 2 (a). FH)], 69, 98 and 114 shall apply for the tax year

1997. ".



As already indicated above, the appellant's line of argument holds that the design and

against the supplement law, but are directed against the retroaktivitě final

the provisions, which causes it to legal relationships arising before the date of

force and effect of the Act is subject to the legal consequences as enshrined in

the new legislation.



Pursuant to § 23 para. 7 of the law on income tax, in the version prior to the amendment,

carried out by Act No. 209/1997 Coll., the tax administrator may modify the basis

taxpayer's tax on the difference, if different prices

negotiated between the economically or in terms of personnel the United people from

that were negotiated between independent parties in common business

relations under the same or similar conditions, and if this difference

has not been sufficiently documented. Under the new legislation, the tax administrator may

investigate the difference in addition with regard to prices, which were arranged not only between

economically or in terms of personnel the United parties, but also by persons United

otherwise, for otherwise people associated are understood to be persons

create an account largely for the purpose of reduction of the tax base or

the increase in tax losses. In order to avoid the artificial reduction of taxes as a result of

assigned business relations created with the extended administrative permissions

the tax retroactively to inspect, investigate and prosecute even this form of

the "business" of the taxpayer.



Non-retroactivity in the case law of the Constitutional Court of the CSFR in touch

finding SP. zn. PL. ÚS 79/92 (collection of resolutions and of the findings of the Constitutional Court

CZECHOSLOVAKIA, 1992, no. 15), in which the Court held that the principles of the rule of law

require for every possible case of retroactive its express

representation in the Constitution or in the law in order to exclude the possibility of retroactive

interpretation of the law and at the same time require in law with

retroaktivitou related consequences so that the acquired rights have been properly

protected. The Constitutional Court of the CZECH REPUBLIC in its award of 8 June. 6. the 1995 SP. zn. IV.

TC 215/94 (collection, volume 3, decision finding no 30) said that the

the characters of law intrinsically belongs to the principle of legal certainty and the

the protection of the citizen's confidence in the law and that this includes the prohibition of

-retroactivity of legal rules and their retroaktivního interpretation.

The inadmissibility of the retroactivity of laws for the area of criminal

the right is expressly provided for in an article. 40 para. and article 6 of the Charter. 7 Convention on the

the protection of human rights and fundamental freedoms (hereinafter referred to as "the Convention"), its

the action for the next area of law follows from article. 1 of the Constitution.



Legal theory and practice distinguishes between the right and the wrong retroaktivitou.

The essence of the right is that, according to some current legal

It is possible to assess the standards of law or legal relations that are

took place before the law took effect, and that the new

the legal standard may change the legal consequences under the law have occurred

before the date of its effectiveness. For the mocked-up the retroactive effect, legal

relations arising during the validity of the old law are managed by that right up to

by the time the effectiveness of the new law, but governed by this new law.

The emergence of the legal relationships existing before the entry into force of the new legal

editing and legal claims arising from them shall be governed by the original, cancelled the legal

norm. In General, the time conflicts of old and new

rules of law shall apply a;.



Analysis of principle of retroactive is contained also in the Constitutional Court

from day 4. 2.1997, SP. zn. PL. ÚS 21/96 (ECR, Volume 7,

finding # 13; promulgated under no. 63/1997 Coll.), in which the Constitutional Court

and the question of possible exceptions of non-retroactivity

legal norms. In the report it is stated that while false; is

generally permissible, and there are exceptions to the inadmissibility, just right

on the contrary, is generally inadmissible;, however, strictly


limited exceptions to its admissibility. To illuminate the issues, when these

exceptions to the principle of the prohibition of retroactive right to accept the Constitutional Court with the

the support of past and present citations of legal theory said: Right

the retroactive effect "can be at most ospravedlniti, where a legal obligation

for the past laid down previously, at least as a moral obligation was

felt "(a. walk; the laws. In: Dictionary of public

rights. Vol. III, Brno, 1934, p. 800). Indeed, this situation resolves i

predicts cited article. 7 of the Convention, which provides in paragraph 2 that the

the exclusion of the retroactivity of criminal law standards "... shall not prevent the judging

and punishment of a person for any act or omission which, at the time when it was

committed, was criminal according to the General principles of law recognized

civilized nations. ". In that the award goes on to state that the like

opinion we are even in the current legal theory: "in General, from the principle of

non-retroactivity can deviate quite exceptionally, the express

positive provisions. As is evident from the history, the reason for such

procedures was the situation where legal certainty has gotten into steep

interfere with the security of social and legal knowledge, as was the case in the CSR in

the case of the retribučních decrees. Retroactive effect of the law on

civil ratios could be justified whether or not public policy

(ordre public), especially if they were absolutely affect the provisions of

mandatory, which were released as a result of a situation of transition

the values in the society. " (L. Still, the time covered by the amendment

of the civil code, a lawyer, No 12, 1984, p. 1102). Criterion

the admissibility of the principle of the prohibition of derogations from the right is retroactive

the legislative principle of the protection of legitimate confidence in the stability of the rule of law "

(A. walk, the basics of the intertemporal law, Brno 1928, p. 111). About

the legitimate trust cannot be considered when a legal entity

retroactive regulations must, or had to count. An example of such a

the situation is the action of legal norms in stark violation of the Standing

the fundamental principles of humanity, as generally recognised and morals: "in our

the legal procedure we can ospravedlniti a link to the previous ruling moral

belief for example. retroactive effect lichevních laws (see section 13 of Act No.

47/1881., § 10 cís. the CLP regulation. No 275/1914., § 105 (III). Sub New.

to the citizens. Cust.). " (A. walk,; laws. In: Dictionary

public law. Vol. III, Brno, 1934, p. 800).



To what has been indicated above, the Constitutional Court adds that for completeness

those "principles recognised civilized nations" in their

Summary and complexity according to hardly anything other than in the company of

the established value of procedure. Values have a fundamental importance in society and

in it, certainly, since only through them can human

the company not only exist, but also historically and socially interact.

Without their existence would have crumbled in the social development of the mosaic each other

unrelated social phenomena and social structure in a mutually

noncommunicating social units. In summary, all of their individual

Therefore, the values express the shapes "rules of the game", which always was, and

probably also will be infringed, but whose observance of human

the company always shows once again in the form of a basic condition of its

the existence and social development.



It was only on the order of this value follows the normative order of involving ethical

and legal standards. If values can be defined so that they mean the

patterns of social thought and behaviour, characteristics, social conditions and phenomena

the institutional forms, whose common feature is their consensually

podmiňovaná availability to a specific goal and purpose can be to define standards

as a rule, regulation, legislation for specific sanctions and podmiňovaný

zabezpečovaný method of social behaviour that is recognized or established

to achieve such a goal, or purpose. The values they share with the standards

a common basis in so far as that together with them create value and normative

order of society as its konstituující, etablující and organising

principle. Within this value and normative regulations but shall implement the

values and standards, often closely related, however,

mutually indispensable function. Both, values and standards, they feature

vztažností to a particular goal or purpose, but these are the only values that

indicate the General historical and social direction, constituted the target

the idea and the basic way of its implementation, while the immediate

update value of shapes is a matter of standards. Despite this their

Executive nature and dependency on the value system, but you cannot

social function of standards to underestimate and associate it only with the technical

social events page. Just standards constitute the instrument

which allows you to not only update the values, but also their verification;

standards help to indicate the value system for life, and the success or

In contrast, the neúspěšností of this effort suggests at the same time its social

utility and availability. Because the values contain the particular patterns

social behaviour and as such presents itself ideally typical

the dimensions can be hardly standardized at all in the full range of your songs.

The company, which sought "normovat all", would eventually create

large vacuum between pretendovaným and its possibilities, which would

Finally, it was filled with rather simulativními and fictitious elements.



The above exercise about the value and normative regulations allowing perhaps

to better understand the issues related with the right retroaktivitou, whose

admissibility is due to the breadth of the value reflected in all shapes

areas of social relationships, in particular legal relationships. If

Therefore, the value of the order and the consciousness of the company consensually established itself

a particular pattern and method of social thought and action, which of the

for various reasons, for example. due to the pressure of a particular political

the system could not get legal representation, then the legislation

of this meeting, containing the retroactive effect, remains completely in accordance with the

understanding the legal and democratic State. In other words, it would be contrary to the

on the contrary, the principles of Justice should in such cases

the right didn't get a word in.; All this, however, would significantly

should indicate that a right in a legal state; it does not have a place there,

where the legislature had already previously could "get to a word", however, so

has done so.



On the basis of these theoretical foundations in the assessment of the case

The Constitutional Court concluded that the provisions of point 1 of the article. (III) the referring

the point of article 48. (I) Act No. 209/1997 Coll. has effects right

the scope of the.



Because of the terms of the Constitution cannot be the legislature's decision on the

How to resolve time conflicts of old and new legislation Affairs

random or arbitrary, but it is the stuff of things considering standing in the collision

constitutional principles, the Constitutional Court considered that the conditions are given by

for admission to the exceptions from the principle of the prohibition of retroactive right, which would

allow the constitutional reasonableness of this legal standard. The concept of tax

policy is a matter for the State, which determines what will be the tax burden

the taxpayer's particular tax and how it adjusts its obligations in connection with the

verification of the correct tax assessment. The law on income tax on your

the original version of 1992 enshrined the use of customary market prices in

the case that from them the prices agreed are different and the difference is not satisfactorily

documented, with the fact that this procedure applies always, in the case of personnel

or economic links of the same legal or natural persons.

Act No. 259/1994 Coll., effective since 1. 1. in 1995, was to tax law

income enshrined duty to prove to the satisfaction of the agreed price difference

between the economically or in terms of personnel the United parties, from the prices agreed

between independent entities in the common accounts in the same or

similar conditions. This amendment has been to narrow the tax obligations

the taxpayer, which was henceforth take care of satisfactory proof of price difference

only in some of the law envisaged legal relations, and for any

failure to meet this obligation to bore the consequences in the form of adjustments to the tax base of the

by the tax authorities. Act No. 314/1996 Coll., effective since 1. 1, 1997,

It has been established, what is considered to be at a price agreed between independent

persons in the normal commercial relations, in fixing the amount, interest at the

loans to prevent the spread of the circuit law subject to legal

relationships. The taxpayer acceptance of the amendments made to the Act.

210/1997 Coll. could reasonably rely on the fact that when you create a legal

relations will have to be just for some of them to protest the tax price

the difference and bear the consequences, if they do, while for other legal

the relationship of this obligation to prosecute him. The Constitutional Court therefore considers

that the case is a case of legitimate expectation of the taxpayer in

right, because, according to the legal situation at the time, to which the retroactive

the standard applies, the taxpayer could not assume the failure rate of its

behavior and could not envisage the possibility of retroactive changes. Although the

social relations began to materialize the signals which suggest

the need for new legislation which is the subject of the present case, then the


in terms of the democratic state legislature has done nothing for it to

adverse effects prevent previously, i.e. by editing the pro futuro. In a given

the case, therefore, the conditions are not fulfilled for the acceptance of exceptions from the prohibition on the right

retroactive and the constitutional contradiction cannot be bridged or interpretation. Argument

The Chamber of Deputies, that the tax in this case certainly leaned even

about § 23 para. 10 of the law on income tax, on the above conclusion

does not change. According to this provision "to determine the tax base is based on the

of accounting maintained in accordance with the specific rules, 20), where the Special

prescription or otherwise provided by this Act, or if there is no

reduction of the tax liability in any other way. ". A special law

the footnote means the Act No. 563/1991 Coll., on accounting,

Directive to the chart of accounts and bookkeeping journal Policy

in the collection of laws. The provisions of § 23 para. 10 of the law on income tax

the Constitutional Court shall be deemed unfit to justify an exception to the prohibition of the right

retroactivity of the provisions of point 1 of the article. (III) paragraph 48 referring to the article. (I)

Act No. 209/1997 Coll. and did not find, or any other reason for which would be

so it could be done.



For the above reasons, the Constitutional Court of the draft regional court in Ostrava

by the provisions of article. III (1) of Act No. 209/1997 Coll., which

changing and supplementing Act of the Czech National Council No. 586/1992 Coll., on income-tax

income, as amended, in the section expressed the number and

punctuation character "48.0" in accordance with § 70 para. 1 Act No. 182/1993 Coll.

set aside the date of publication of the finding in the journal of laws.



The President of the Constitutional Court:



JUDr. Kessler v. r.