Amendment To The Income Tax Act And To Amend Certain Other Acts

Original Language Title: změna zákona o daních z příjmů a změna některých dalších zákonů

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=71228&nr=199~2F2010~20Sb.&ft=txt

199/2010 Sb.



LAW



of 24 July 2003. may, 2010,



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

amended, and Act No. 218/2000 Coll. on budgetary rules

and amending certain related laws (the budgetary rules), in

as amended, and certain other laws



Change: 471/2011 Sb.



Change: 456/2010 Sb.



Change: 340/2013 Coll. 344/Sb.



Parliament has passed the following Act of the United States:



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., 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. 266/1994 Coll., Act No. 32/1995

Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995

Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997

Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998

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. 169/1999

Coll., Act No. 222/1999 Coll., 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. 101/2000 Coll., Act No.

121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 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. 452/2001 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.

309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.

362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.

47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.

280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No.

436/2004 Coll., Act No. 561/2004 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. 340/2005 Coll., Act No. 361/2005 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. 262/2006 Coll., Act No. 262/2006 Coll., Act No.

29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 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., 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. and Act No. 362/2009 Coll., is amended as follows:



1. In section 4, paragraph 4. 1 at the end of the letter w) a comma is replaced by a dot and the

the following words "exemption does not apply to the income from the sale of

Government bonds, which can be one of the conditions of the emission

only natural persons ".



2. In section 8 paragraph 1. 1 (b). a), the words ' paper ' shall be replaced with the

the exception of treasuries, which can issue conditions

be one of the only natural persons ".



3. In § 8 para. 1 at the end of the text of subparagraph (a)) the following words "

the interest yield of government bonds, which can issue conditions

be one of the only natural persons, even in the case of purchase of this State

a bond or when its due ".



4. In section 8 paragraph 1. 2 (a). and the word ") purchase" replaced by the word "redemption" and

After the word "built" with the words "with the exception of State

the bonds, which can be acquired solely by the issue conditions of physical

the person ".



5. In section 10, paragraph 1. 1 (b). (b)) after the word "paper" the words "with the

the exception of treasuries, which can issue conditions

be one of the only natural persons ".



6. in section 22 para. 1 (b). (g)), paragraph 4, the word "market" ^ 71) "shall be replaced by

"the market ^ 71), including interest income of government bonds, which may

According to the issue conditions be exclusively of a natural person, and even in the

If this Government bond buy-back or when its due, ".



7. in section 35d paragraph. 5 and 9, the words "Ministry of finance" shall be replaced by

"The financial Directorate".



8. § 36 odst. 2 at the end of the letter t) dot is replaced by a comma and

the following letter u), which read as follows:



"in the case of interest income) of government bonds that can score from emission

conditions be exclusively by natural persons, even in the case of purchase of this

Government bond or when its maturity. ".



9. In paragraph 36, at the end of paragraph 3 the following sentence "in the case of government bonds,

that may be one of the only emission conditions natural persons,

the tax base and tax attributable to this State bond not rounded,

However, the total amount of tax withheld the payer from any revenue arising

a branch of the Government bonds is rounded up to the nearest Crown

down. ".



10. In section 38d paragraph. 3 and 11, the words "Ministry of finance" shall be replaced by

the words "General financial Directorate".



11. in the section para. 38e 6, the words "Ministry of finance" shall be replaced by

"The financial Directorate".



12. In paragraph 38fa paragraph. 5, the words "Ministry of finance" shall be replaced by

"The financial Directorate".



13. in section paragraph 38j 4, the words "Ministry of finance" shall be replaced by

"The financial Directorate".



PART TWO



To change the budget rules



Article. (II)



Act No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended by Act No. 493/2000

Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001

Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll., Act No. 320/2002

Coll., Act No. 483/2003 Coll., Act No. 186/2004 Coll., Act No. 257/2004

Coll., Act No. 435/2004 Coll., Act No. 480/2004 Coll., Act No. 1/2005

Coll., Act No. 127/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005

Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No. 130/2006

Coll., Act No. 137/2006 Coll., Act No. 140/2006 Coll., Act No. 230/2006

Coll., Act No. 262/2006 Coll., Act No. 174/2007 Coll., Act No. 270/2007

Coll., Act No. 26/2008 Coll., Act No. 306/2008 Coll., Act No. 109/2009

Coll., Act No. 154/2009 Coll., Act No. 213/2009 Coll., Act No. 227/2009

Coll. and Act No. 281/2009 Coll., is amended as follows:



1. the title of section 35 reads: "the performance of activities in connection with the management of the public

the debt ".



2. In article 35 paragraphs 1 and 2, including footnote No 20:



"(1) the Ministry or a legal entity established by it in accordance with the Special

the law, in connection with the management of the public debt is entitled to



and negotiate deals with investment) instruments and securities, acquire,

dispose of and legal burden on investment instruments and securities, in particular

trade for their own account with State bonds and other investment

instruments; These stores is the Ministry authorized to negotiate with domestic

or foreign persons, either itself or through other

of the person,



(b)) to organize a government bond market,



c) operate a payment system under the law governing payment transactions;

This payment system is not considered payment system with

finality of settlement ^ 20),



(d)) to keep records of dematerialized or treasuries, documentary

including government bonds for individuals, and perform related

activity; This registration is a separate register under the Act

governing business on the capital market, also in the records

the issue and the code of conduct for its leadership sets out the Ministry,



e) operate a securities settlement system under the law governing business on

the capital market for State bonds; the existence and name of this

the securities settlement system, the Commission of the European communities, nenahlašuje



(f)) to perform a custody of government bonds and other securities

securities, or



g) ensure other activities connected with the management of the national debt.



(2) the activities referred to in paragraph 1 (b). a) may by agreement with the

the Ministry to carry out domestic or foreign person, if there is a performance

such activities shall be entitled to; the activities referred to in paragraph 1 (b). and) can

under the agreement, the Ministry to exercise through the United

the National Bank.



20) section 62 of the Act No. 284/2009 Coll., on payments. ".



3. In article 35, paragraph 2, the following paragraph 3 is added:



"(3) the performance of the activities referred to in paragraph 1, if it is exercised

Ministry or entity established under another legal

Regulation by the Ministry, is not subject to supervision by the Czech National Bank and is not

It should be the authorization, registration or other business permission. ".



Paragraphs 3 and 4 shall become paragraphs 4 and 5.




4. § 36 odst. 5 with the number "9" is replaced by "10".



PART THREE



Amendment of the Act on the public budget stabilization



Article. (III)



In the second part of the 50th article LXXXI Act No. 261/2007 Coll.

the public budget stabilization, as amended by law No 2/2009 Coll., Act

No 206/2009 Coll., Act No. 281/2009 Coll., Act No. 282/2009 Coll., and

Act No. 292/2009 Coll., section 2 shall be deleted.



PART FOUR



Amendment of the Act on the bonds



Article. (IV)



Act No. 190/2004 Coll. on bonds, as amended by law No 378/2005 Coll.

Act No 56/2006 Coll., Act No. 57/2006 Coll., Act No. 296/2007 Coll.

Act No. 230/2008 Coll., Act No. 227/2009 Coll., Act No. 230/2009 Sb.

and Act No. 281/2009 Coll., is amended as follows:



In § 26 para. 4 at the end of the first sentence of the dot replaced with a comma and the following

the words ", in addition to the bonds, which according to the issue conditions may

be one of the only natural persons, these bonds sold by the Ministry of

or established by legal person. ".



PART FIVE



Amendment of the Act on territorial tax authorities



Article. In



cancelled



Article. (VI)



Transitional provisions



1. Responsibility for the management of the property of the State and the jurisdiction to carry out

other obligations shall pass from the date of entry into force of this Act from the

financial Directorates-General of the Finance Directorate.



2. Responsibility for the management of State property used by the Ministry of

Finance passes from the date of entry into force of this Act, the General

financial Directorate, provided that the assets used solely for the performance of

the scope of the Ministry of finance pursuant to Act No. 527/1990 Coll., on

territorial tax authorities, in the version in force until the date of entry into force of

This Act, which is inherited from the date of entry into force of this law on the

General financial directorates.



3. the financial directorates as appropriate organizational folder

State for the State shall exercise the rights and fulfil the responsibilities and obligations relating to

the assets referred to in points 1 and 2, or with this property is related

a State party to the contractual relations that are of concern

or related to it, and acts for the State before the courts, arbitration

authorities, administrative authorities and other authorities in the proceedings that this

property related to or related to it. The same applies, mutatis mutandis, for the performance of

other obligations referred to in point 1.



4. About the handover and takeover of the assets and liabilities referred to in paragraphs 1 and 2,

including documentation relating to those assets, liabilities and contractual

relations and the management of the Directorate-General, it takes a financial protocol, which

the annex lists will be passed by the assets, liabilities, and documentation.

The Protocol is also the Charter of that Directorate-General financial

Announcing changes to the jurisdiction shall be sent to the farm to perform the record to the

the real estate register.



5. the exercise of the rights and obligations arising from employment relations

employees in financial directorates shall pass from the date of acquisition

the effectiveness of this law on the general financial directorates.



6. the exercise of the rights and obligations arising from employment relations

employees in the Ministry of Finance shall pass from the date of entry into force of

of this Act to the financial Directorate, if these

employees participated in the performance of the Ministry of Finance according to the

Act No. 527/1990 Coll. on territorial tax authorities, as amended by

effective until the date of entry into force of this Act, which is inherited from the date

entry into force of this Act on the general financial directorates.



7. staff members in the general financial Directorate, in which case

switched to exercise the rights and obligations arising from employment relations

on the general financial Directorate in accordance with section 5 or 6, are required to

fulfil the obligations arising from section 13 of Act No. 527/1990 Coll. on territorial

financial institutions, in the version in force from the date of entry into force of this

the law, starting no later than the first day of the seventh month following the

the effective date of this Act.



8. Control that the effective date of this Act has not been

The Ministry of finance suspended, completes the General financial Directorate

in cases where it is appropriate for these proceedings after the date of entry into force of

of this Act.



9. the number of the agenda of the Finance Ministry will take over the Chief Financial

in cases where it is applicable from the date of entry into force of

of this Act.



Article. (VII)



Regulation (EEC)



Shall be deleted:



1. Decree No. 492/2009 Coll., on the establishment of workplace Prague-East

The tax office in brandýs nad Labem-Stará Boleslav.



2. Decree No. 516/2005 Coll., laying down the model of the card of the employee

territorial financial authority.



PART SIX



Changing the law on misdemeanors



Article. (VIII)



In § 85 para. 2 of Act No. 200/1990 Coll. on offences, as amended by law

No 67/1993 Coll., Act No. 320/2002 Coll. and Act No. 346/2009 Coll.,

the words "tax office" shall be replaced by "Customs Office".



PART SEVEN



Amendment to the law on real estate tax



Article. (IX)



In § 13a para. 1 of Act No. 337/1992 Coll., on real estate tax, as amended by

Act No. 316/1993 Coll., Act No. 249/1994 Coll., Act No. 65/2000 Coll.

Act No. 576/2002 Coll., Act No. 545/2005 Coll. and Act No. 281/2009

Coll., the words "Ministry of finance" shall be replaced by the words "the General

financial Directorate ".



PART EIGHT



cancelled



Article. X



cancelled



PART NINE



The road tax (Amendment) Act



Article. XI



Act No. 16/1993 Coll., on the road tax, as amended by Act No. 309/1993 Coll.

Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 62/1998 Coll.,

Act No. 241/2000 Coll., Act No. 301/2000 Coll., Act No. 492/2000 Coll.

Act No. 493/2000 Coll., Act No. 207/2002 Coll., Act No. 102/2004 Coll.

Act No. 633/2004 Coll., Act No. 545/2005 Coll., Act No. 270/2007 Coll.

Act No. 296/2007 Coll., Act No. 246/2008 Coll. and Act No. 281/2009

Coll., is amended as follows:



1. in article 15, paragraph 2. 1, the last sentence shall be deleted.



2. in article 15, the following paragraph 4 is added:



"(4) the return to the road tax is made on a form issued by the

General financial Directorate. If the tax return is filed on

technical data medium in the form provided for this purpose by the General

the Finance Directorate, to be completed by the taxpayer only part of the form

tax return provided for by the financial Directorate. ".



PART TEN



Amendment of the Act on supplementary pension insurance with State contribution



Article. (XII)



Act No. 42/1994 Coll. on supplementary pension insurance with State contribution and

about changes to certain laws related to its introduction, as amended by

Act No. 61/1996 Coll., Act No. 15/1998 Coll., Act No. 169/1999 Coll.

the Act No. 353/2001 Coll., Act No. 37/2004 Coll., Act No. 235/2004 Coll.,

Act No. 257/2004 Coll., Act No. 377/2005 Coll., Act No. 444/2005 Coll.

Act No 56/2006 Coll., Act No. 57/2006 Coll., Act No. 70/2006 Coll.

Act No 342/2006 Coll., Act No. 296/2007 Coll., Act No. 124/2008 Coll.,

Act No. 126/2008 Coll., Act No. 254/2008 Coll., Act No. 306/2008 Coll.,

Act No. 227/2009 Coll. and Act No. 230/2009 Coll., is amended as follows:



1. in section 30 paragraph 2. 6, the words "; penalties collected and enforced by the locally competent

the financial authority under the law governing the administration of taxes and fees ^ 9) "

shall be deleted.



2. In section 43c paragraph. 8 the first sentence be deleted.



Article. XIII



Transitional provision



Proceedings in cases where the scope of the financial authorities moved into the customs

authorities started before financial authorities to the date of entry into force of this

the law, the financial authorities will complete.



PART ELEVEN



Amendment of the Act on regions



Article. XIV



In section 20 of Act No. 129/2000 Coll., on regions (regional establishment), as amended by

Act No. 231/2002 Coll. and Act No 420/2004 Coll., on the end of paragraph 1

the following sentence, "the Ministry of finance may, by reviewing the management of the County

delegate to the territorial financial authority. ".



PART TWELVE



Amendment of the Act on the capital city of Prague



Article. XV



In section 38 of Act No. 133/2000 Coll., on the capital city of Prague, as amended by law

No 145/2001 Coll. and Act No 420/2004 Coll., on the end of paragraph 3

the following sentence, "the Ministry of finance may, in cases where the competent

to review the management of the capital Prague under paragraphs 1 and 2,

entrust this authority by reviewing the territorial financial. ".



PART THIRTEEN



Amendment of the Act on the promotion of regional development



Article. XVI



At the end of section 16a of Act No. 247/2000 Coll., on the promotion of regional development,

as amended by Act No. 137/2006 Coll., shall be supplemented by the "Ministry of finance

an examination of the management of the Regional Council may delegate to the territorial financial

authority. ".



PART OF THE FOURTEENTH



cancelled



Article. XVII



PART FIFTEEN



cancelled



Article. XVIII



cancelled



PART OF THE SIXTEENTH



Amendment to the law on value added tax



Article. XIX



Act No. 235/2004 Coll., on value added tax, as amended by Act No.

635/2004 Coll., Act No. 669/2004 Coll., Act No. 127/2005 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. and Act No.

489/2009 Coll., is amended as follows:



1. In Section 47a para. 1 the words "Ministry of finance" shall be replaced by

"The general financial Directorate".



2. In § 80 para. 7, § 82 para. 2, § 83 para. 4, § 86 para. 5, § 88 para.

4 and 9 and § 101 paragraph. 1 the words "Ministry of finance" shall be replaced by

"The financial Directorate".



PART SEVENTEEN:



Amendment of the Act by reviewing the management of territorial self-governing units and

voluntary unions



Article. XX



Act No. 420/2004 Coll., on the review of the management of territorial

Governments and voluntary unions, is amended as follows:



1. in § 5 para. 1, after the words "in this Ministry," the words

"the territorial authority of State employees hired in this body".



2. in § 5 para. 3, after the words "Ministry of finance," the words

"the territorial authority".



PART EIGHTEEN



Amendment of the Act on certain measures against the legalization of proceeds of crime

the activities and financing of terrorism



Article. XXI



Act No. 253/2008 Coll., on certain measures against the legalization of proceeds from

crime and the financing of terrorism, as amended by Act No 227/2009

Coll., Act No. 281/2009 Coll. and Act No. 285/2009 Coll., is amended as follows:



1. In § 32 para. 2, the words "relevant financial Directorate" are replaced by

the words "General financial Directorate".



2. In § 39 para. 1 (b). (d)), the words "the competent financial

Directorate "shall be replaced by" to the General Tax Directorate ".



PART NINETEEN



The EFFECTIVENESS of the



Article. XXII



This Act shall take effect on 1 January 2000. January 1, 2011, with the exception of the provisions

the first section of the article. I, points 1 to 6, 8 and 9 and part two of the article. (II) that

They shall become effective on the date of its publication, and part five article. In points 3, 8 and

11, which will become effective on 1 January 2004. January 2012.



in z. Němcová in r.



Klaus r.



Fischer v. r.