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Change The Law On Value Added Tax

Original Language Title: změna zákona o dani z přidané hodnoty

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196/2014 Coll.


LAW
Dated 27 August 2014

Amending Act no. 235/2004 Coll., On Value Added Tax, as amended


Parliament has passed this Act of the Czech Republic:

Art. I

Changing the Law on Value Added Tax

Act no. 235/2004 Coll., On Value Added Tax, as amended by Act 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. Law 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
., Act no. 333/2012 Coll., Act no. 500/2012 Coll. Act no. 502/2012 Coll
., Act no. 241/2013 Coll. and statutory measures of the Senate no.
344/2013 Coll., is amended as follows:

First At the end of footnote no. 1 on a separate line complements
phrase "Council Directive 2013/61 / EU of 17 December 2013 amending
Directive 2006/112 / EC and 2008/118 / EC terms of French
ORs and especially Mayotte. ".

Second In § 3 para. 1 introductory part, the words "this Act"
replaced by "value added tax".

Third In § 3 para. 1, letter b) reads:

"B) Member State, the Member State of the European Union with the exception of its
territory not covered by the Treaty on European Union and the Treaty on the Functioning of the European Union
".

Fourth In § 3 para. 1 point. c) the words "Czech Republic" is replaced by
"domestic".

Fifth In § 3 para. 1 point. e) the words "the territory of the relevant Community
EU regulation. ^ 1)" is replaced by "the territories of the Member States
.".

6th In § 3, paragraph 2 reads:

"(2) For the purposes of VAT, the territory of a Member State of the European Union does not


A) Mount Athos,

B) the Canary Islands

C) French territories referred to in Art. 349 of the Treaty on the Functioning of the European Union
,

D) the Åland Islands,

E) the Channel Islands

F) the island of Helgoland,

G) the territory of Büsingen,

H) Ceuta,

I) Melilla

J) Livigno,

K) Campione d 'Italia,

L) the Italian waters of Lake Lugano. ".

7th In § 3, paragraph 3 is deleted.

Former paragraph 4 becomes paragraph 3

8th In § 3 para. 3, the words "this Act" is replaced by "tax
value added."

9th In § 4 para. 1 letter i) reads:

"I) natural persons

First address resident-led in the basic population register or other
similar register, or the address that individual managers said
taxes, unless there is evidence that this address does not reflect reality,

Second a place where it usually resides, the place where a natural person usually lives
because of personal or professional relationships; if this person
professional ties in a country other than the one in which he has his personal ties, the place where the
natural person usually resides determined by personal ties,

Third resident residence or the place where he usually resides. "

10th In § 6c paragraph. 2, after the word "provided" the words "or
performance, to which the special scheme applies one stop shop".

11th Under § 6i is inserted § 6i, added:

"§ 6i

Taxable person who is not a taxpayer, resident or
establishment in the country, which will provide selected services under a special regime
OSS is identified individual
from the day following the date of notification a decision that person
registered. ".

12th In Part One, Title II, under the heading Part 2, the following new denomination
Section 1, including the heading reads:

"Section 1

Determination of the place of performance of the supply of goods. "

13th In Part One, Title II, § 8 for the new label is inserted in Section 2
which including the heading reads:

"Section 2

Determination of the place of supply for services. "

14th Under § 9, the following nový§ 9a, including the heading reads:

"§ 9a


Place of performance in providing services to a taxable person who has established
or an establishment in a third country

The place of supply for services to a taxable person who has
seat or an establishment in a third country and who is the taxpayer, except
provision of services are exempt, is considered domestic if

A) the place of performance determined in accordance with § 9. 1 in a third country and

B) for actual use or consumption occurs in this country. ".

15th In § 10d paragraph. 2 ", where it has its registered office or place of residence
" is replaced by "service recipient designated by
directly applicable EU regulations laying down detailed
measures of the joint system of value added tax ^ 7e). "

16th At the end of the footnote. 7e, the words ", as amended
".

17th In § 10e of the word "service" the words "to non
tax" and "non-taxable persons' shall be replaced by the word" persons ".

18th In the heading of § 10h, the words "foreign non-taxable person"
replaced by "non-taxable entity to a third country."

19th In § 10h paragraph. 1 introductory part of the provision: "The place of performance at
providing services to non-taxable service recipient is determined by
directly applicable EU regulations laying
down implementing measures for Directive on common system of VAT
hodnoty7e), and if the place in a third country and goes on. "

20th In § 10h paragraph. 1 letters h) to j) shall be deleted.

Existing letter k) is denoted as Point h).

21st In § 10h paragraph. 1 point. h) the word "j)" is replaced by "g)".

22nd In § 10h, paragraph 2 shall be deleted and whilst repealing the designation in paragraph 1


23rd § 10i including the title reads:

"§ 10i

Place of performance in providing telecommunication services and radio
and television broadcasting and electronically supplied services to a person
non-taxable

(1) The place of supply for services to non-taxable is
service recipient designated by the directly applicable European Union
laying down implementing measures for Directive on a common system
value added tax ^ 7e) regarding

A) telecommunications service

B) radio and television broadcasting, or

C) electronically supplied service.

(2) For the purposes of VAT means

A) service telecommunication service associated with the transmission, broadcasting or reception of signals
, text documents, images, sounds or information of any
via cable, radio, optical or
electromagnetic systems, including the respective transmission or determination
right to use capacity for such transmission, emission or reception or
access to information networks,

B) radio and television broadcasting service, consisting of
audio or audiovisual content, such as radio or television programs
for simultaneous listening or watching
based on a schedule provided to the public through communication networks
media service provider under the editorial responsibility

C) electronically supplied service
service provided via a public data network or electronic network, with the exception only of themselves
communication via electronic addresses, especially

First hosting websites

Second provision of software and updates

Third providing images, texts or information or access
databases

Fourth providing music, movies or games, providing political,
cultural, artistic, sporting, scientific and entertainment broadcasts and events
, with the exception of programs that are running
radio and television broadcasting, or

Fifth provision of distance teaching.

24th § 10k including the heading deleted.

25th In Part One, Title II, under § 10i ADDED new Section 3
which including the heading reads:

"Section 3

Determination of the place of performance of the acquisition of goods from another Member State ".

26th In Part One, Title II, under § 11 inserts a new label Section 4
which including the heading reads:

"Section 4

Place of supply of imported goods ".

27th In § 42, the following paragraph 9 is added:


"(9) When the selected service with the place of supply in the country, which
using a special mode one-stop shop shall proceed accordingly
under paragraphs 1, 2, 4 and 5. Correction of the tax base and the amount of tax shall be made
in additional tax return for the tax period in which it occurred
tax liability for the original taxable supply. ".

28th In § 43, the following paragraph 6 is added:

"(6) A taxable person who, in the selected service with the place
performance in the Czech Republic applies a special regime OSS is entitled
during repairs proceed in a similar tax in accordance with paragraphs 1 to 4".

29th In § 82a paragraph. 1, letter b) reads:

"B) did not deliver goods or provide services to the place of supply in
country, with the exception

First tax exempt under § 51, 66, 68 or 69,

Second supply of goods or services for which it was obliged to grant a tax
person that these transactions granted

Third performance pursuant to § 17, which took place as a middle person or

Fourth provision of services, which use special regime
one-stop place. ".

30th In § 82a, the following paragraph 13 is added:

"(13) A taxable person who is not in the country office or business premises,
the payer and also used in another Member State, a special regime
OSS, can not claim a tax refund || | entry of filling the place of supply in the country related to the
providing selected services, which uses a special regime
one-stop shop; that person may apply to the following transactions
entitled to a deduction under this Act. ".

31st In § 83 paragraph 1 and 2 added:

"(1) The right to reimbursement as a taxable supply to the place of supply in
country received foreign taxable person who does not
business within the European Union can apply such a person, if the
the period for requesting a refund in the country does not take place other than the fulfillment
:

A) imports of goods

B) exempt transaction without the right to deduct

C) compliance in accordance with § 69

D) the service for which they are obliged to pay tax payer or identified
person for whom benefits are provided, or

E) provision of services to which the special scheme applies
one-stop shop.

(2) The tax refund related to the selected service on
which was a specific arrangement is the one-stop, do not apply
paragraphs 3, 10 and 11 ".

32nd In § 88, the following paragraph 15 is added:

"(15) The provisions of this Act on 1 January 2015
registration tax in a special mode of one-stop shops and the provisions of
thereto, shall apply from 1 October 2014.".

33rd § 88 including the heading deleted.

34th In the first, under the heading of Title IV ADDED new part 1
including the heading reads:

"Part 1

General provisions on tax administration. "

35th V§ 93a paragraph. 2, "with the exception of persons registered under § 88,"
deleted.

36th Under § 97 the following § 97a, including the heading reads:

"§ 97a

Voluntary registration of an identified person

Taxable person may submit an application for registration if

A) a seat or establishment in the country,

B) is not subject to a

C) will provide selected services under a special regime
one-stop shop. ".

37th In § 104 paragraph 3 reads:

"(3) The tax authority pursuant to paragraph 1 or 2 does not proceed if

A) taxpayer, who was entitled to deduct partial amount according to § 72 paragraph
. 6 in the taxable year in which facts relevant to the determination of tax
belonged, said the facts needed to determine
tax in the tax return for the tax period and wrong
tax year in which it belonged, in another calendar year, or

B) it is the selected service in the application of the special regime
one-stop place of supply in this country. ".

38th In § 107a paragraph. 1 introductory part of the word "if"
words "not in the country registered for VAT in a special regime
OSS and".

39th In § 108 paragraph. 1 point. c) Section 1, "and § 10k" are deleted.

40th In § 108 paragraph. 1 Point f) reads:


"F) the user who provides selected services under a special regime
one-stop shop".

41st In Part One, Title IV, Part 1 for the following part 2 including
title reads:

"Part 2

Special regime OSS
Section 1

Basic provisions


§ 110a
Introductory provisions


(1) The special regime is the one-stop

A) the scheme outside the European Union and

B) regime of the European Union.

(2) Special Mode OSS can be used domestically person
taxable, which provides the selected service and meets domestically
conditions for applying the special scheme OSS.

(3) In the case of the special scheme is a one-stop
locally relevant Tax Office for South Region.

(4) The provisions on jurisdiction Specialised Financial Office in
special scheme OSS apply.

§ 110b


Definition of Terms
(1) For the purposes of the special scheme OSS means

A) taxes, financial performance managed under a special regime
one-stop shop; budget, which is tax income, is considered a public
budget

B) service selected service provided to non-taxable entity with a place
performance in the European Union, and it

First Telecommunication service

Second radio and television broadcasting,

Third electronically supplied services,

C) State of consumption the Member State in which the place of performance provided
selected services,

D) State of identification in the Member State in which the taxable person
registers to tax in a special mode one-stop

E) user-taxable person who is in the country
registered for VAT in a special regime OSS; the user is
tax entity.

(2) For the purposes of the special scheme of one-stop-shop for business
also considered the organizational component of the taxable person who
can receive and use the services that are provided for use
this establishment, it is sufficiently stable and has the appropriate personnel and technical resources
.
Section 2


Common Provisions on the Administration of tax under a special regime in the country

§ 110c
Representing


The authorization may be granted only to the extent conferring the right to representation in
all actions, proceedings or other procedures under the special scheme
OSS.

§ 110d

Evidence for special arrangements OSS

(1) A person who uses a special scheme OSS is
obliged to keep records containing detailed information relating to
provided services selected by the directly applicable European Union
laying down implementing measures Directive on a common system
value added tax ^ 7e).

(2) The data referred to in paragraph 1 shall be kept for a period of 10 years from the end
calendar year in which the transaction was provided.

(3) The data referred to in paragraph 1 shall be at the request of the tax administrator or manager
tax authorities of the State of consumption provided electronically.

§ 110e

Method of paying taxes

(1) The tax is paid to the tax authorities in euros.

(2) The tax is paid to the relevant tax administrator's account denominated in euro, and it
wire transfer.

(3) A taxable person who uses a special regime in the country
OSS is required to indicate to which tax payment is
intended and mark the payment reference number
relevant tax returns.

§ 110f
Overpayment


(1) The tax regime in a special one-stop return
refundable overpayment without an application within 30 calendar days from the occurrence
vratitelného overpayment.

(2) refundable overpayment is less than EUR 4 refunded.
Section 3


Tax Administration in a special regime in the country as a state identification
Subsection 1


Using special regime OSS in the country

§ 110 g

Disclaimer regime outside the European Union in the Czech Republic

(1) The scheme outside the European Union may be used domestically
person liable to tax that

A) does the European Union office or business premises,

B) is nor required to be registered for value added tax in any Member State
and


C) does not apply in another Member State, a special regime of administrative
place.

(2) mode outside the European Union in this country apply to all selected
services provided by the person who uses this mode.

§ 110h

Disclaimer regime of the European Union in the Czech Republic

(1) Scheme of the European Union may be used in the country by a taxable person, who


A) has domestically

First headquarters or

Second establishment, unless the European Union headquarters,

B) the payer or identified person and

C) does not apply in another Member State, a special regime of administrative
place.

(2) Scheme of the European Union in this country apply to all selected
services provided by the person who uses this mode, with the exception of selected
services rendered to the place of supply in the Member State in which the seat
or business.

§ 110i

Restrictions on use of special arrangements OSS in the country

(1) A taxable person is not in the country to use the appropriate mode
special regime OSS, which was registered
for a period of two calendar quarters from the date when it was canceled
registration

A) upon request or

B) ex officio upon notification that the selected
stop providing services.

(2) A taxable person in the country can not use the special scheme
OSS for eight calendar quarters immediately
following the calendar quarter in which the withdrawal takes
registration due to a serious breach
relating to tax administration in a special mode OSS.

(3) A taxable person who has an establishment in this country, not in
domestic use regime of the European Union for a period of 2 years from the end
calendar year, which began using the system in another
Member State; It does not apply in the event of a transfer of registered office to
domestic or for cancellations due to cancellation
establishment in another Member State.
Subsection 2


Administration and deliver a special regime OSS in the country


§ 110j


Administration
(1) The taxable person is obliged to make submissions under the special regime
OSS, which determines the tax administrator
through an electronic portal. Other filings under the special regime
OSS can be held via an electronic portal
if so determined by the tax administrator.

(2) Access to the electronic portal is possible through

A) data messages signed by a recognized electronic signature

B) data report a verified identity of the subscriber in a manner which can
subscribe to its data mailbox or

C) access data.

(3) An application for registration may be filed data message format and structure
published by the tax

A) signed an electronic signature,

B) a verified identity of the subscriber way that you can log into
its data mailbox or

C) confirmed through registration data.

(4) The tax administrator assigns access data on the basis of an application for registration
filed pursuant to paragraph 3. C).

(5) The tax authority shall publish in a manner allowing remote access

A) the conditions and procedure for signing up to an electronic portal,

B) submission, which is a taxable person is required to do so through
electronic portal and administration which can be done through
electronic portal

C) the format and structure you must have a data message
served through the electronic portal

D) the fact that it is technically equipped for the adoption of a data message to
verified identity of the subscriber in a way that others can subscribe to its
data box.

(6) A person authorized to access the electronic portal
is obliged to treat the access data so as to prevent their misuse.

(7) Submission of written in the English language may be submitted simultaneously
translated into the Czech language.

§ 110k
Delivery


(1) The tax special regime OSS delivers
document electronically through

A) data boxes or

B) public data network to the email address indicated in the application for

Registration, unless the addressee disclosure data box.

(2) Reminders highlighting the failings in the administration of tax
special regime OSS is always
delivered through a public data network to the email address indicated in the application for registration
.

(3) A document, which is delivered via the public data network
e-mail address is considered delivered when sent
tax administration through an electronic portal.
Subsection 3


Tax registration in a special mode OSS in the country


§ 110 l
Application for registration


(1) when wishing taxable person in the country to use the special scheme
OSS and meets the conditions in the country of use,
is required to submit an application for tax registration in a special mode || | OSS in the calendar quarter immediately preceding
calendar quarter for which the special regime intends
OSS use.

(2) If a taxable person who meets the conditions in the country
use the appropriate mode a special regime of one-stop-shop for the first time gave
selected service, which intends to use domestically
this mode, required to submit an application for registration within 10 days after
end of the calendar month in which the services are supplied.
The application for registration of the person specifying the date when the services are supplied.

(3) The application for registration shall be filed within 10 days after the end of the calendar
month in which there was a fulfillment of the conditions for the application of the
EU territory, where a person intends to use a scheme of the European Union
domestic and ceases to apply the European Union
in another Member State because the seat moves or ceases to be in another Member State
business.

§ 110 meters

The reporting obligation of the person using the special scheme a one-stop place


(1) If a change of data, which is a taxable person is obliged
indicate when registering for VAT in a special regime
one-stop place, is obliged to announce this change to the tax authorities within 10 days after the end
calendar month in which it occurred.

(2) does not announce the first provision of selected services, which will occur
calendar quarter following the submission of the application.

(3) ceases when the taxable person providing selected services in a special mode
OSS is obliged to announce this fact
tax administrator within 10 days after the end of the calendar month in which stopped
these services.

§ 110n

The marketing authorization

(1) While complying with the taxpayer who filed an application for registration
to tax in a special mode one-stop conditions of use
special arrangements one-stop tax administrator
it registers.

(2) A taxable person is in the country registered for VAT in a special regime
OSS

A) from the first day of the calendar quarter following the filing
application for registration

B) the date of the selected service, which stated in the application for
registration or a notice of change of registration data, or

C) the date on which it was to meet the conditions for application of the
European Union country that transferred its registered office or has ceased to have
another Member State of establishment, and thus ceased to meet the conditions || | basis of which applied the European Union in another Member State.

(3) The marketing authorization for a scheme outside the European Union
domestic tax administrator assigns a tax identification number instead
tax registration number.

(4) The tax registration number of the relevant provisions of the tax on
identification number.

§ 110o

Deregistration at the request of the user

The tax administration will cancel the user registration on the notice of change
registration data, in requesting the deregistration, the last
day of the respective calendar quarter if the user
handed this notice within 15 days before the end of calendar quarter.

§ 110p

Deregistration's ex officio

(1) The tax authority shall revoke the registration ex officio, if the user


A) announces that it has stopped providing selected services, or does not
over a period of eight consecutive calendar quarters

B) does not meet the conditions for applying the special scheme OSS
domestically, under which it was registered, or

C) a serious breach of their obligations relating to tax administration
special regime OSS in the country.

(2) User registration is canceled

A) the last day of the calendar quarter in which the decision to cancel the registration
issued

B) the date on which ceased to fulfill the conditions for application of the
European Union country that moved headquarters from home or have ceased
domestically establishment or

C) the date on which they ceased to meet the conditions for applying the scheme outside the European Union
in the country that have begun in the European Union
seat or establishment.
Subsection 4


Tax returns and paying taxes in a special mode, one-stop place


§ 110q
Taxable period


For the purposes of the special scheme is a one-stop
taxable period is the calendar quarter.

§ 110r

Tax returns and additional tax returns

(1) The user is required to file a tax return within 20 days after the end of the tax period
, even if it for the tax period
failed to provide selected services.

(2) The user makes an additional tax return to the tax authorities in the country
until the deadline for its submission, which is 3 years. This period begins to run
day on which the deadline for filing tax returns.

(3) If the last day of the period referred to in paragraph 1 or 2 on Saturday
Sunday or holiday, the last day of the deadline that day.

(4) The tax shall be calculated in euros with two decimal places without rounding
.

(5) If a form of tax returns required to be indicated in the data
euros will be used for the conversion exchange rate of the European Central Bank published for


A) the last day of the tax year, or

B) the next day if the last day of the taxable period
course is not published.

(6) if the form of additional tax returns required
putting data in the euro will be used for conversion exchange rate used in the original
performance.

§ 110s

Imposition of a tax assessment

The tax based on the filed tax return or additional tax return
prescribe to tax records the amount of the alleged tax or
difference and the tax does.

§ 110 tons

Repair tax base and the amount of tax the user performs repair
tax base and tax amount in the supplementary tax return for the tax period in which
was obliged to pay tax on the original performance.

§ 110u

Referral tax returns and payments

The tax advance tax administrator of the state of consumption in the corresponding range


) Data from filed tax return or additional tax returns and


B) remitted payment to a maximum of alleged tax.

§ 110v

Payment without sufficient labeling

If the taxpayer fails to which tax it is intended, or does not mark
payment reference number of the relevant tax return
apply mutatis mutandis to the Tax Code of payments executed without sufficient labeling
taxes. Failure by the person within the period specified
tax administration, tax administrator will refund the payment.
Section 4


Tax Administration in a special regime in this country as the destination country

§ 110 watts
Basic provisions


(1) A taxable person who is registered for VAT in a special regime
one stop in another Member State and provides
selected services the place of supply within the country, fulfilling the obligations under the tax
period relating to tax administration in a special mode
OSS through the tax administration of
identification.

(2) The taxable person is obliged to fulfill the obligations specified in paragraph 1
, with the exception of filing tanned through an electronic portal to the tax administrator
domestically role of government consumption from the moment towards
it makes the tax administrator's task to determine the picking,
seizure or recovery of taxes in which such person shall notify the emergence of
obligations.


(3) A person referred to in paragraph 1 of the taxpayer.

§ 110x
Delivery


(1) The tax special regime OSS delivers
document electronically, through a public data network
email address indicated in the application for registration.

(2) A document, which is delivered via the public data network
e-mail address is considered delivered when sent
tax administration through an electronic portal.

§ 110Y

Last known tax

(1) The last known tax for the purposes of the special scheme
one-stop-shop means a tax in the amount, which was last
for the relevant tax period

A) claims a taxable person who is registered for VAT in a special regime
one stop in another Member State
tax return or additional tax return, or

B) lawfully assessed a tax administrator ex officio.

(2) The last known tax authorities prescribe to tax records.

§ 110Z

Self-assess and samodoměření tax

(1) Tax tempered by a taxable person who is registered for VAT in a special regime
one stop in another Member State
tax return is deemed to be meted final date for the submission
tax return in the amount it claims.

(2) In the event that a taxable person who is registered for VAT in a special regime
one stop in another Member State fails to file a tax return
within the statutory time limit, the tax for alleged
EUR 0.

(3) tax-hardened by a taxable person who is registered for VAT in a special regime
one stop in another Member State
additional tax return is considered recovery date of submission of the additional tax
returns, amounting to the alleged difference compared
last known tax; this does not apply if the additional tax returns filed during
doměřovacího proceedings initiated ex officio.

(4) The supplementary tax return is not given reasons for its filing and finding
day difference from the last known tax.

§ 110Z

Tax assessment ex officio

(1) If the tax administrator for the procedure to remove doubts
or a tax audit, the last known tax is not in the correct
amount Domer tax equal to the difference of the last known tax amount and the new | || identified.

(2) The additional assessment in accordance with paragraph 1 of the tax administrator will also join in
where the taxable person who is registered for VAT in a special regime
one stop in another Member State fails
the invitation to submit additional tax returns.

(3) Call for additional tax return doměřovací
not initiate proceedings ex officio; doměřovací ex officio procedure is initiated
expiry of the deadline specified in this call.

(4) an additional tax return during doměřovacího
proceedings initiated ex officio doměřovací not initiate proceedings. The data referred to in this way
filed returns will be used in tax assessment ex officio.

§ 110zb

Relation to limitation periods

(1) Additional tax return is not permissible given after 9 years of
start of the period for assessing tax.

(2) The deadline for payment of the tax shall be suspended doměřením tax under
additional tax return.

§ 110zc

Order of payment of tax

Payment shall be used primarily for the payment of taxes for the taxable period for which it is intended
.

§ 110zd

Paying taxes to the state of consumption

Tax can be paid to other tax overpayment.

§ 110Z

Accessories taxes

(1) Interest and penalties are determined in euro to 2 decimal places without rounding
.

(2) The failure to submit a tax return there is no tax entity
obligation to pay a fine for late tax claims.

(3) Interest on late payment shall not prescribe, if not exceed the amount of € 8.

(4) Interest on amounts not prescribe a postponement, does not exceed EUR 4. ".

Art. II
Transitional provisions


First For the tax on value added tax for the tax period
before the effective date of this Act, as well as the rights and

Obligations related thereto shall apply the law no. 235/2004 Coll., As amended
effective prior to the effective date of this Act.

Second A foreign taxable person is registered on the day before
entry into force of this Act pursuant to § 88 of Act no. 235/2004 Coll., As amended
effective prior to the effective date of this Act, the date of entry into force
this Act by the user according to § 110b paragraph. 1 point. e)
Act no. 235/2004 Coll., as amended, effective from the date of entry into force of this Act
.

Art. III
Efficiency


This Act comes into force on 1 January 2015, except for Article I, para.
1-8 and paragraph 32, which come into effect on 1 October 2014.

Pp. Jermanová vr
Zeman


Sobotka