500/2012 Sb.
LAW
of 19 December 2003. December 2012
on the change of tax, insurance and other laws in the context of the
by reducing the deficits of public budgets
Change: 340/2013 Coll. 344/13 Sb.
Change: 267/2014 Sb.
Change: 262/2014 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
Amendment of the Act on income taxes
Article. (I)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., the Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993
Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994
Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 149/1998
Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999
Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 170/1999
Coll., Act No. 222/1999 Coll., the finding of the Constitutional Court, declared under no.
3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.
72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 Coll., Act No.
340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.
120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No.
483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.
198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.
308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No.
362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004 Coll., Act No.
280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No.
436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004 Coll., Act No.
669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 342/2005 Coll., Act No. 357/2005 Coll., Act No.
441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No.
552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No.
109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.
189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.
245/2006 Coll., Act No. 264/2006 Coll., Act No. 267/2006 Coll., Act No.
29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007 Coll., Act No.
261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.
126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.
2/2009 Coll., Act No. 87/2009 Coll., the Act No. 216/2009 Coll., Act No.
221/2009 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.
289/2009 Coll., Act No. 303/2009 Coll., Act No. 304/2009 Coll., Act No.
326/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No.
346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2011 Coll. award
The Constitutional Court declared under no 119/2011 Coll., Act No. 188/2011
Coll., Act No. 329/2011 Coll., the Act No. 353/2011 Coll., Act No. 355/2011
Coll., Act No. 370/2011 Coll., Act No. 375/2011 Coll., Act No. 420/2011
Coll., Act No. 428/2011 Coll., Act No. 458/2011 Coll., Act No. 466/2011
Coll., Act No. 470/2011 Coll., Act No. 192/2012 Coll., Act No. 399/2012
Coll., Act No. 401/2012 Coll., Act No. 403/2012 Coll. and Act No.
428/2012 Coll., is hereby amended as follows:
1. In section 7 (2). 7 at the end of the text of subparagraph (c)) "shall be added;
However, you can apply the expenditure of not more than the amount of Czk 800 000 ".
2. In article 7 (2). 7 at the end of the text of subparagraph (d)) "shall be added;
However, you can apply the maximum expenditure amounts to 600 000 CZK ".
3. In section 9 (2). 4, the words "referred to in paragraph 1" shall be replaced by the words
"referred to in paragraph 1, up to the amount of $ 600 000.
4. under section 16 shall be inserted a new section 16a, which including the title:
"§ 16a
Solidarity tax increase
(1) in the calculation under section 16 of the tax increase by the solidarity tax increase.
(2) the Solidarity tax increase amounts to 7% of the positive difference between the
and the sum will be included in income) component of the tax base under section 6 and
component of the tax base under section 7 in the relevant taxation period and
(b)) 48násobkem the average wage provided for by the law governing the
social security premiums ".
5. In section 35ba paragraph. 1 at the end of the text of subparagraph (a), the words "); tax
shall not be reduced by the taxpayer, to 1. the January reporting period is receiving
old-age pension from the pension insurance or of foreign mandatory
insurance of the same type ".
6. In section c and 35 c of paragraph 1. 1 the word "prescribed" is replaced by the word "calculated".
7. in section c and 35 c shall be added to § 35ca, which reads as follows:
"§ 35ca
Where a taxpayer with taxable under section 7 expenses under section 7 of the
paragraph. 7 or with the tax base according to § 9 of the expenditure referred to in § 9 (2). 4
and the sum of the partial foundations for which the expenditure in this way
applied, is more than 50% of the total tax base, cannot
and to reduce the tax under section) 35ba paragraph. 1 (a). (b)),
(b)) to apply tax benefit. ".
8. § 36 odst. 1, point (b)) the following new point (c)), which read:
"c) 35% of the revenue referred to in (a)) and (b)), and for taxpayers,
who are not tax residents
1. a Member State of the European Union or of the other State forming
The European economic area, or
2. a third State or jurisdiction, with which the Czech Republic has
a valid and effective international treaty on avoidance of double
governing taxation and taxation of the exclusion of international double taxation
all possible types of income, a valid and effective international treaty or
the agreement on the exchange of information in tax matters to the field of taxation from the
income, or which are parties to the multilateral international
the Treaty containing provisions on the exchange of tax information in the field of
income taxes, that is for them and for the Czech Republic and
effective ".
Letter c) is renumbered as paragraph (d)).
9. In section 38g, the following paragraph 4 is added:
"(4) the tax return is required to submit a taxpayer, which increases the
the solidarity tax, tax increase or advance on income tax from dependent
activities and emoluments. ".
10. under section 38h shall be added to § 38ha, including title:
"§ 38ha
Solidarity tax increase for backup
(1) in the calculation under section 38h paragraph. 2 backup increases by the increase in solidarity
taxes in advance.
(2) the Solidarity tax increase for backups is 7% of the positive difference between the
and zahrnovanými to revenue) the basis for the calculation of advances and
(b)) 4násobkem the average wage determined in accordance with the law governing insurance
on social security.
(3) the Pay sheet must include for each calendar month, the amount of the
the difference referred to in paragraph 2. ".
11. In section 38 k at the end of paragraph 4, the dot replaces the comma and the following
letter e), which reads as follows:
"e) to 1. the January reporting period receive a retirement pension from the
or from a foreign pension insurance compulsory insurance of the same
kind. ".
Article. (II)
Transitional provisions
1. For the tax liability for income taxes for the taxable period prior to the date
the entry into force of this law, as well as to the rights and obligations with
related, the Act No. 586/1992 Coll., as amended effective before the
date of entry into force of this Act.
2. the provisions of § 38ha of Act No. 586/1992 Coll., as amended, effective from the date of
the entry into force of this law, shall not apply when the payroll for the
calendar month before the date of entry into force of this Act.
PART THE SECOND
The amendment to the law on value added tax
Article. (III)
Act No. 235/2004 Coll., on value added tax, amended by law No.
635/2004 Coll., Act No. 669/2004 Coll., Act No. 124/2005 Coll., Act No.
215/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No.
441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll., Act No.
230/2006 Coll., Act No. 319/2006 Coll., Act No. 172/2007 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
124/2008 Coll., Act No. 126/2008 Coll., Act No. 302/2008 Coll., Act No.
87/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No.
489/2009 Coll., Act No. 120/2010 Coll., Act No. 199/2010 Coll., Act No.
47/2011 Coll., Act No. 370/2011 Coll., Act No. 375/2011 Coll., Act No.
457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2012 Coll., Act No.
167/2012 Coll. and Act No. 333/2012 Coll., is hereby amended as follows:
1. In section 5 (3). 3 the number "3" is replaced by "1".
2. In section 37, paragraph 1 reads:
"(1) the tax is calculated as a product of the tax base and tax rates. The calculated
the tax may be rounded off to the whole of the Crown in a manner that the amount of $ 0.50 and
more shall be rounded to whole Crown up and amount less than 0.50 Eur
shall be rounded to whole Crown down. Price including tax for the purposes of
This law shall be calculated as the sum of the tax base and the calculated tax. ".
3. In section 37, paragraph. 2 and § 47 odst. 1 (a). and the number) ' 20 ' is replaced by
the number "21".
4. In section 37, paragraph. 2 and § 47 odst. 1 (a). (b)), the number "14" is replaced by
the number "15".
5. In section 37, paragraph. 2, the words "shall indicate the manner according to section 28, paragraph. 2 (a). l) "
shall be replaced by "referred to in paragraph 1 may be round".
6. In article 37, paragraph 3 is deleted.
7. under section 37 shall be added to § 37a, which including the title:
"§ 37a
The tax base and the amount of the tax chargeable event if
was obliged to admit the tax from the remuneration received prior to the implementation of this
taxable transactions
(1) the basis of tax on chargeable event if the
was obliged to admit the tax from the remuneration received prior to the implementation of this
taxable transactions, the taxable amount is the difference between according to § 36 odst. 1 and
a summary of the tax bases referred to in § 36 odst. 2.
(2) if the tax base Is calculated in accordance with paragraph 1
and, if positive) when the chargeable event, the tax rate
applicable on the date of the chargeable event,
b) negative, when the chargeable event, the tax rate,
that was applied when the income tax from the remuneration received prior to the date
chargeable event.
(3) in the event that the taxable amount in accordance with paragraph 1 is negative, and for calculating the
the adoption of the úplat prior to the date of taxable supply were
apply different tax rates apply when the taxable
the performance of the same tax rate, for that part of the remuneration received by the
originated or was increased the positive difference between the sum of the tax bases referred to in
§ 36 odst. 2 and the taxable amount in accordance with § 36 odst. 1. ".
8. In article 38, paragraph 4 reads:
"(4) for the release of goods for free circulation, the active
inward processing (drawback system), the temporary importation procedure with
partial relief from import duties or return of the goods, the tax
calculated as the product of the tax base and tax rates. Calculated tax can
Round under section 37, paragraph. 1. in the case of goods released for free circulation of the
the outward processing procedure, the tax base shall be calculated in accordance with
paragraph 1. ".
9. In section 47, paragraph. 3 the number "1" is replaced by "3".
10. In section 74, the following paragraph 3 is added:
"(3) in the case of the adoption of the taxable transactions, that the tax base
in accordance with § 37a negative, proceed in accordance with paragraph 1. ".
11. Appendix 1:
"The annex No. 1 to the law No. 235/2004 Coll.
A list of the transactions in which the be bodies which carry out
the public administration shall be considered taxable persons
1. the supply of water, gas, heat, cold and electricity.
2. the supply of new goods manufactured for sale.
3. Telecommunications Services.
4. passenger and Freight Transport.
5. Storage, port and airport services.
6. The services of travel agencies, tour guide services.
7. the Services of advertising agencies.
8. Services of organizing exhibitions, fairs and congresses.
9. Service outlets for staff canteens, racing and similar
canteens.
10. Services operators of radio and television broadcasting, other than
exempt from tax pursuant to section 53.
11. Transactions carried out State agricultural intervention fund for
the supply of agricultural and food products in accordance with the laws of the
applicable to the operation of this Fund.
12. In annex 2, the words "annex 1" shall be replaced by the words "Annex No.
3. "
13. Appendix 3:
"Annex No 3 to the Act No. 235/2004 Coll.
------------------------------------------------------------------------------------------------
Numeric code
The harmonised goods Name
system description and
coding
goods
------------------------------------------------------------------------------------------------
01-05, 07-23, 25-Food including beverages (except alcoholic, defined special
regulation ^ 70) and feed for the animals; live animals, seeds, plants
and ingredients normally intended for food preparation; products usually
used as a supplement or substitute foodstuffs; the water.
Among the items listed in numeric codes 2203-2208.
06 live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage.
07-12 Plants and seeds
28-30, 40, 48, 56, 61 62-Radiopharmaceuticals, sorbate for diabetics, aspartame, saccharin and its salts,
antibiotics, pharmaceutical products-only used for health
services, prevention of diseases and treatment for medical purposes.
49-books, brochures, pamphlets, leaflets, newspapers and magazines, where ad
does not exceed 50% of the area, scrapbooks, picture book, master
drawing and coloring pages for kids, music printed or handwritten,
cartographic products of all kinds, including atlases, wall maps,
topographical plans and globusů, in addition to the printed materials plněnebo significantly
intended for advertising.
01-96-medical devices in accordance with the law governing the
medical devices, which are usually intended for the exclusive personal
the need for the disabled to the treatment of disability or to
mitigate its consequences when it comes to medical devices,
which could be included in the groups listed in section A of the annex No 3
the Act on public health insurance or which are listed
in annex 4 of the Act on public health insurance, with the exception of the
medical devices, which are included in these druzách
(types of) medical devices sections (B) and (C) Annex 3:
-all types (types) of medical devices referred to in section B of the
-tampons coil
-cellulose wadding
-resources-Ostomy deodorant
-wig.
01-96-medical devices in accordance with the law governing the
medical devices, which are usually intended for the exclusive
personal use of the disabled to treat disability
or to mitigate its consequences, if this is a medical
the funds made pursuant to Regulation kvalifikovanéhozdravotnického
the worker, the worker shall be issued by an individual design
the characteristics of the medical device is intended for use only
for a particular patient.
90-orthopaedic appliances, including crutches, surgical belts
and kýlních belts; splints and other fracture appliances resources; artificial
parts of the body; AIDS for hearing aids and other devices worn
in the hand or on the body or implanted in the body to compensate for the
the consequences of any defect or disability, and that only medical
resources under the law governing health
resources, if they are usually intended for the exclusive personal use of
disabled for treating the disability or to
mitigation of its consequences.
48, 64, 66, 84, 85, 87, of goods for personal use of sick to mitigate the effects of disease,
90, 91 of which is not a medical device in accordance with zvláštníchprávních
regulations, namely:
-Braille paper
-Personal and kitchen scales with voice guidance for the blind and
partially sighted person
-Typewriters and word-processing machines (slovníprocesory)
prepared for the use of the blind and partially vidícímiosobami or
persons with paralyzed leg amputated or upper
-Electronic calculators with voice or haptic output for
blind and partially sighted persons and electronic calculating machines
with voice or haptic output for blind and partially sighted people
-Computer specially adapted for the blind and partially sighted people
with voice or haptic output or a hardware adapter for
enlarging the font and image, and their units and ancillary equipment
with voice or haptic output or a hardware adapter for
image and font scaling
-Braillská printer for the blind and partially sighted
person, the keyboard for the blind and partially sighted persons and other
the output and input of the drive of the computer for zpracováníhmatového fonts
-Units of computers and ancillary equipment for počítačůmumožňující
their control of persons with a reduced fine or motorikou
amputovanými limbs
-Telephones and video phone designed for použitíneslyšícími
persons
-The television image Zoomer for blind and partially sighted
the person
-Special acoustic or Visual device for the deaf,
blind and partially sighted people
-Manual control of the foot-operated pedal, hand levers, levers, včetněřadicí
for disabled persons
-Watch for the blind and partially sighted people with haptic or
voice output with the sleeve other than of precious metals and vibrating
and watch for the deaf persons
-Vibration and light alarms for deaf persons and alarm clocks
with voice or haptic output for the blind and partially
a sighted person
-The parts and components of these products for which he is an honorary
the statement demonstrated that the goods belong to a specific amount of
referred to the kind of goods.
94-child seats into cars.
4401-Fuel wood, in logs, branches, or otepích
similar forms; wood in chips or particles, sawdust and wood
waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
similar shapes, designed as a fuel.
Code number of the harmonised system means the numeric code for the description of the selected products
in the customs tariff in force to 1. January 2007.
The reduced tax rate is subject to the item that corresponds to the numeric code of the harmonized system at the same time
and specifically referred to the verbal description of this code in the text section of this annex.
A newspaper for the purposes of this Act, means the periodic journals and news publications, issued by the
at least twice a year under the same name, and for them the typical hard connection without individual
the leaves.
70) § 2 (b). (g)) of law No 379/2005 Coll., on measures to protect against
the damage caused by tobacco products, alcohol and other addictive
substances and amending related laws.
14. in annex 5 for the item "4707 waste paper, cardboard, or
cardboard (waste and scrap) ', the following entries are inserted:
"5003 000 000 silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
5103 000 000 waste of wool or of fine or coarse animal hair (including yarn waste but excluding garnetted stock)
5103 20 000 Other waste of wool or of fine animal hair
5103 30 000-waste of coarse animal hair
5202 000 000 cotton waste (including yarn waste and garnetted stock)
5202 10 000 Spool waste
5505 000 000 Waste of man-made fibres (including noils, yarn waste and garnetted stock) ".
Article. (IV)
Transitional provisions
1. for the tax obligation for value added tax for the taxation period
before the date of entry into force of this law, as well as to the rights and
obligations related thereto, shall apply Act No. 235/2004 Coll., in
the texts of the effective before the date of entry into force of this Act.
2. When the supply of water, in the provision of services associated with the recruitment and
cleaning or disposal of waste water and the supply of heat or
the cold is the payer who has carried out the chargeable event shall occur on the date of
chargeable event from the date of entry into force of this Act,
authorized to establish consumption separately for the period prior to the date
the effectiveness of this Act and for the period from the date of entry into force of
This Act on the basis of the deduction of the measuring devices on the date
preceding the date of the entry into force of this Act or on the basis of
calculation, if the reading of the measuring equipment made after this date. In
of these cases, the consumption for the period prior to the date of entry into force
This Act of the Bill applies a reduced rate of tax applicable in this period
and in the case of consumption for the period from the date of entry into force of this Act, a reduced
the tax rate applicable from that date. The payer when the supply of water,
provision of services connected with the draining and cleaning, or
disposal of waste water and for the supply of heat or cold production
exclusively to the period before the date of entry into force of this law, shall apply the
the reduced tax rate valid in this period, and even in the case when the
finding the actual consumption occurs in the period from the date of entry into force of
of this law. In the case of acceptance of the remuneration before the date of entry into force of
This Act, which established the obligation to admit the tax will apply these
the rate of the taxable amount provided for each period referred to in section 37a of the law
No. 235/2004 Coll., as amended, effective from the date of entry into force of this
the law.
3. the supply of electricity, gas, telecommunications and the supply of
services, transport and distribution of gas, transmission and distribution of electricity
the Bill that made the chargeable event is the date of implementation
taxable transactions after the date of entry into force of this Act, is entitled to
establish consumption separately for the period prior to the date of entry into force
This Act, and separately for the period from the date of entry into force of this
the law on the basis of the reading of the measuring device to the date preceding the date of the
the entry into force of this Act or on the basis of the calculation, if the reading
the measuring device is executed until after that date. In these cases, the
consumption for the period prior to the date of entry into force of this law the payer
apply the basic tax rate valid in this period and for consumption in
the period from the date of entry into force of this Act, the basic tax rate
valid from this day. The payer when the supply of electricity, gas and
the provision of telecommunication services, transport and distribution of gas,
the transmission and distribution of electricity relating exclusively to the period prior to the
date of entry into force of this Act, the basic tax rate
valid in this period, and even in the case when a to determine the actual
consumption occurs in the period from the date of entry into force of this Act. In
the case of the adoption of the remuneration before the date of entry into force of this law, of the
that was the obligation to admit tax, apply the following rates of the base
tax determined for each period referred to in section 37a of Act No. 235/2004 Coll.,
in the version effective as from the date of entry into force of this law.
PART THE THIRD
The amendment to the law on excise duties
Article. In
In section 57, paragraph. 5 of law no 353/2003 SB., on the excise tax, as amended by
Act No. 37/2008 Coll., Act No. 245/2008 Coll. and Act No. 292/2009 Sb.
the number "60" is replaced by "40" and the number "85" is replaced by
"57".
PART THE FOURTH
cancelled
Article. (VI)
cancelled
Article. (VII)
cancelled
PART THE FIFTH
The change law of insurance on health insurance
Article. (VIII)
Act No. 592/1992 Coll., on premiums for general health insurance, in
amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No. 161/1993
Coll., Act No. 320/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994
Coll., Act No. 59/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997
Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No. 118/2000
Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No. 138/2001
Coll., Act No. 49/2002 Coll., Act No. 176/2002 Coll., Act No. 309/2002
Coll., Act No. 424/2003 Coll., Act No. 437/2003 Coll., Act No. 455/2003
Coll., Act No. 53/2004 Coll., Act No. 438/2004 Coll., Act No. 123/2005
Coll., Act No. 381/2005 Coll., Act No. 413/2005 Coll., Act No. 545/2005
Coll., Act No. 62/2006 Coll., Act No. 117/2006 Coll., Act No. 189/2006
Coll., Act No. 214/2006 Coll., Act No. 264/2006 Coll., the Act No. 261/2007
Coll., Act No. 296/2007 Coll., Act No. 306/2008 Coll., Act No. 227/2009
Coll., Act No. 281/2009 Coll., Act No. 285/2009 Coll., Act No. 362/2009
Coll., Act No. 73/2011 Coll., Act No. 138/2011 Coll., Act No. 298/2011
Coll., Act No. 329/2011 Coll., Act No. 369/2011 Coll., Act No. 458/2011
Coll. and Act No. 401/2012 Coll., is hereby amended as follows:
1. In section 3a, paragraph. 2 the words "(section 3, paragraph 3. 15 the third sentence) "are deleted.
2. in section 3 c, the following new section 3d:
"§ 3d
(1) the provisions of § 3 (3). 15 to 18 shall not apply for a determined period,
that occurred in the years 2013 to 2015; It does not apply to the definition of the average
wages for the purposes of this Act.
(2) the provisions concerning the maximum assessment base in section 3a
paragraph. 2 shall not apply for a determined period, which occurred in the years 2013
up to 2015.
(3) the provisions of § 3a paragraph. 5 shall not apply for a determined period, which
occurred in the years 2013 to 2015. ".
3. In section 8 (2). 2, the third sentence shall be deleted.
4. In article 14, paragraph. 2, the words "where the payer of insurance or his
legal successor or the employee in case of overpayment under section 3 (3).
17 "shall be replaced by the words" If in accordance with this provision is made
the request "and at the end of the paragraph, the following sentence" the provisions of the fourth sentence to
the seventh shall not apply to decisive period, which occurred in the years 2013 to
2015. ".
PART SIX
Amendment of the Act on the financial tax determination
Article. (IX)
Law No. 243/2000 Coll., on the budgetary revenue determination certain taxes
local municipalities and some of the public funds (the law on the
financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.
483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll., Act No.
377/2007 Coll., Act No. 370/2011 Coll., Act No. 458/2011 Coll. and act
No 295/2012 Coll., is hereby amended as follows:
1. In section 3, paragraph 3. 1 (a). (b)), the number "8.29" is replaced by "" 7.86.
2. In section 3, paragraph 3. 1 (a). (c)), the number "8.92" is replaced by "8,65".
Article. X
The transitional provisions of the
When determining the shares of the State to tax income, on which the edges of the
the claim before the date of entry into force of this Act and that were not
transferred to the budgets of the regions before the date of entry into force of this Act,
proceed according to the law No. 243/2000 Coll., as amended effective date
the entry into force of this law.
PART SEVEN
Amendment to Act No. 370/2011 Sb.
Article. XI
Law No. 370/2011 Coll., amending Act No. 235/2004 Coll., on the taxation of
value added, in wording of later regulations, and other related
laws, as amended by Act No 456/2011 Coll. and Act No. 295/2012 Coll.,
amended as follows:
1. In article. I, points 8, 30 and 31 shall be deleted.
2. In article. (II) sections 2, 4, 5, 7 and 8 with the number "13" is replaced by
"2016".
3. In article. (II) points 4 and 5, the number of "2012" is replaced by "2015".
4. In article. (II) paragraphs 4, 5 and 7, the words "paragraph 37. 3 "shall be replaced by the word
"Mustang".
5. In article. (VI) point 2 shall be deleted.
6. In article. (VII) point 2 shall be deleted.
7. In article. X is the number "13" is replaced by "2016".
PART EIGHT
The amendment to the law on excise duties
Article. XII
Law No. 353/2003 SB., on the excise tax, as amended by Act No.
479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.
558/2004 Coll., Act No. 693/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 310/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.
95/2011 Coll., Act No. 221/2011 Coll., Act No. 420/2011 Coll., Act No.
457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2012 Coll. and Act No.
407/2012 Coll., is hereby amended as follows:
1. In section 4, paragraph 4. 1 (a). (c)), section 14, paragraph. 9, § 15 paragraph. 15 and in § 15a paragraph.
10, the words "to 57" shall be replaced by the words "and the 56a".
2. § 57, including title and footnote No. 40a and 43a shall be deleted.
3. In article 139, paragraph 2 is deleted.
The former paragraph 3 shall become paragraph 2.
Article. XIII
The transitional provisions of the
The person who has purchased or manufactured, and that prior to the date
efficiency of this part of the proven mineral oil used for
in primary agricultural production in accordance with section 57 of the Act No. 353/2003 SB., as amended by
effective before the date of entry into force of this section, may claim the
the refund of such mineral oils under section 57 of the Act No. 353/2003
Coll., as amended effective before the date of entry into force of this section, not more than
25. July 2014.
Article. XIV
Cancellation provisions
Shall be repealed:
1. Decree No 48/2008 Coll. on the method of calculating the entitlement to the repayment
the excise duty paid in the prices of some mineral oils
consumed in the agricultural primary production.
2. Decree No. 395/2008 Coll., amending Decree No 48/2008 Coll., on
How to calculate entitlement to a refund of excise tax paid in prizes
some mineral oils consumed in the agricultural primary production.
3. Decree No. 14/2010 Coll., amending Decree No 48/2008 Coll., on
How to calculate entitlement to a refund of excise tax paid in prizes
some mineral oils consumed in the agricultural primary production, in
the texts of Decree No. 395/2008 Sb.
PART NINE
cancelled
Article. XV
cancelled
PART TEN
cancelled
Article. XVI
cancelled
PART ELEVEN
cancelled
Article. XVII
cancelled
Article. XVIII
cancelled
PART OF THE TWELFTH
cancelled
Article. XIX
cancelled
PART THIRTEEN
Amendment of the Act on the financial tax determination
Article. XX
Law No. 243/2000 Coll., on the budgetary revenue determination certain taxes
local municipalities and some of the public funds (the law on the
financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.
483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll., Act No.
377/2007 Coll., Act No. 370/2011 Coll., Act No. 458/2011 Coll. and act
No 295/2012 Coll., is hereby amended as follows:
1. In section 3, paragraph 3. 1 (a). (b)), the number "7.86" is replaced by "8.28."
1. deleted
2. In section 3, paragraph 3. 1 (a). (c)), the number "8.65" is replaced by "8.92".
Article. XXI
The transitional provisions of the
When determining the shares of the State to tax income, on which the edges of the
the claim before the date of entry into force of this section and which have not been converted
to the budgets of the regions before the date of entry into force of this section, shall
According to law No. 243/2000 Coll., as amended effective prior to the date
the effectiveness of this section.
PART OF THE FOURTEENTH
The EFFECTIVENESS of the
Article. XXII
This law shall enter into force on 1 January 2005. January 2013, with the exception of the
and that part of the eighth) shall take effect on 1 January 2005. January 2014,
(b))
cancelled
(c) twelfth and thirteenth) parts, which shall take effect on 1 January 2005. January
2016.
Němcová in r.
Klaus r.
Nečas in r.
