Change The Law On Value Added Tax And Amending Related Laws

Original Language Title: změna zákona o dani z přidané hodnoty a změna souvisejících zákonů

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=83253&nr=360~2F2014~20Sb.&ft=txt

360/2014 Coll.


LAW
Dated 22 December 2014

Amending Act no. 235/2004 Coll., On Value Added Tax, in
amended, and other related laws

Parliament has passed this Act of the Czech Republic:
PART ONE


Changing the Law on Value Added Tax

Art. I

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., the statutory measure of the Senate no. 344/2013 Coll
. and Act no. 196/2014 Coll., is amended as follows:

First At the end of footnote no. 1 on separate lines complement
phrase "Council Directive 2013/42 / EU of 22 July 2013 amending
Directive 2006/112 / EC on the common system of VAT values ​​when it comes to
quick reaction mechanism against VAT fraud.
Council Directive 2013/43 / EU of 22 July 2013 amending Directive
2006/112 / EC on the common system of value added tax, as regards
optional and temporary application of the reverse charge mechanism
obligations in relation to supplies of certain goods and certain services with a high
risk of fraud. ".

Second In § 4 para. 1, letter d) be deleted.

Existing letters e) to o) shall be designated Letters d) through n).

Third In § 4 para. 1 point. e) after the word "office," the words "in the case
permission to sell at prices without taxes."

Fourth In § 4a para. 1 point. c) the words "up to 56" are replaced by "to 56a".

Fifth In § 4b paragraph 3 reads:

"(3) The provisions of this Act on the unit and immovable
shall apply mutatis mutandis to the unit, which is defined by the Act on Ownership
flats, together with the associated share the common areas of the house, and | || if it is associated with it ownership of the land, and along with
share this land. ".

6th In § 5 para. 2 the words "or as income under copyright contributions from
which is applied a special tax rate under a special legal regulation
^ 7)" are deleted.

Footnote. 7 is deleted.

7th In § 5c paragraph. 3 and 4, after the word "day" words "following
after day."

8th Under § 6i following new § 6k and 6l, who added:

"§ 6k

Taxable person who is not a payer or a legal person
non-taxable in the country that will take
goods from another Member State pursuant to § 2b are identified persons from the day following the date
notification of the decision are those persons registered
.

§ 6 l

Taxable person having its registered office or place of business in the country, which is not
payer is identified by a person from the day following the date of notification of the decision
which the person is registered, if

A) from persons not established in the country will receive a taxable transaction with
place of supply in the country, if it is a

First providing services

Second delivery of goods with installation or assembly, or

Third supplies systems or networks, or

B) will provide the service with the place of supply in another Member State under
§ 9 paragraph. 1, with the exception of the provision of services in another Member State
exempt. ".

9th In § 14 para. 5 point. b) the words "special regulations"
replaced by the words "special regulation" and the words "a remedy
property wrongs" are deleted.

10th In § 19 para. 5 at the end of the text of the second sentence, the words ";
this deadline can not be extended. "

11th In § 19 para. 6 at the end of the text of the first sentence the words ";
this deadline can not be extended. "

12th In § 28 par. 2 point. a) the words "establishment, where the performance

Realized through the establishment "is replaced by" which has
location of the facility, through which those transactions are carried
".

13th In § 28 after paragraph 2 the following paragraph 3 is added:

"(3) A public authority or the auctioneer is required instead of a payer
issue an invoice at the auction business assets payer or
sold outside the auction, mutatis mutandis pursuant to paragraph 1. a)
and provide an invoice the payer. ".

The former paragraphs 3 to 5 shall be renumbered 4 to 6

14th In § 28 para. 5 point. b) the word "establishment, where the performance
realized through the establishment" is replaced by "which has
location of the facility, through which those transactions are carried
".

15th In § 29 par. 3 point. b) the words "range of performance and" are deleted.

16th In § 32 par. 1, the word "e)" and the words "b)" are deleted.

17th In § 32 par. 2, the words "instead of the scope and the subject of"
replaced by the word "also".

18th Under § 32 the following § 32a, including the heading reads:

"§ 32a

Confirmation during the auction and the sale outside the auction

Confirmation issued at the auction of commercial property taxpayer or his
sale outside the auction is a tax receipt if it contains

A) the particulars of a tax document and

B) a statement that a sale by a person designated to make the sale
commercial property taxpayer. ".

19th In § 34 par. 3, "and the integrity of its contents" are replaced
words, "the integrity of its content and readability."

20th In § 35 para. 4 the word "establishment" is replaced by
"establishment".

21st In § 38 at the end of the text of paragraph 4, the words "excluding
value of services provided to persons not established in the country a place of performance
domestically under § 9. 1".

22nd In the heading of § 39, the words "registered for VAT in another Member State and
foreign person" is replaced by "who is not established in the country."

23rd In § 39 par. 1, the words "registered for VAT in another Member State and
foreign person" is replaced by "who is not established in the country."

24th In § 42 paragraph 4-6 added:

"(4) In the case of correcting the tax base and the amount of tax will apply
tax rate applicable on the date of tax liability for the original taxable supply
or the date of receipt of payment. For the conversion of foreign currency into Czech currency the exchange rate
exercised on the original taxable supply or
tax returns received payment. In the case of correcting the tax base and the amount
tax pursuant to § 42 para. 1 point. b), which is also subject to appeal
tax document pursuant to § 45 para. 4, can be used and the exchange rate valid on the first working day
calendar year, which was the reason for repairs.

(5) The correction of tax base and tax amount can not be done after 3 years from
end of the tax period in which the obligation to pay tax at the full
taxable transactions effected or were adopted
consideration when the chargeable event has not yet happened.

(6) Apply the tax base and tax amount for partial performance can also be applied
within 3 years from the end of the tax period in which there was a total takeover
work unless it was handed over and accepted in part. " .

25th In § 43 para. 1, "the original performance took place or were taken
consideration" is replaced by "incorrectly applied tax".

26th In § 43 para. 3, "the foreign exchange market announced by the Czech National Bank and valid
per person" is replaced by "of the people".

27th In the first part of Title II of Part 7 title the words "and repair
tax rate" are deleted.

28th § 48 including the title reads:

"§ 48

Tax rate for residential buildings completed or completed building for social housing


(1) First the reduced rate of tax applies when providing construction and assembly works
carried out on completion of construction, if it is a
building for housing or construction of social housing.

(2) for the construction of housing for the purposes of value added tax mean

A) construction of a residential building under the laws regulating cadastre
property

B) building a house under the laws regulating cadastre
property

C) building that

First used to use the construction of a residential building or building a house and


Second It is established on land that forms a functional unit with this structure
apartment building or house,

D) of living space,

E) a room used together with the living space under d)
which is located in the same building firmly attached to the ground.

(3) land, which forms a functional whole structure fixed to
countries for the purposes of value added tax means land that is used to operate the building
firmly attached to the ground or fulfilling her duties or
is used in conjunction with such construction. This construction is an engineering network
owned by persons other than the landowner.

(4) residential areas for the purposes of value added tax means a set
rooms or individual habitable room, whose construction
layout and facilities meet the requirements for permanent housing
.

(5) Structures for social housing, for the purposes of value added tax mean


A) construction of a residential building under the laws
cadastre of real estate, which is not a living space with a floor area of ​​over 120 m2
,

B) building a house under the laws of real estate cadastre
whose floor area does not exceed 350 m2

C) of living space for social housing

D) accommodation facilities for the accommodation of the security forces
under the law regulating the service relationship of members of security forces or
accommodation for government employees,

E) social service establishments providing residential services under the Act
Social Services

F) school facilities for institutional care or protective custody and
for preventive care and educational care centers, according
law regulating institutional care or protective care in school facilities and
preventive education
care in school facilities

G) boarding schools established for pupils with physical disabilities
under the laws on school educational and
accommodation and educational facilities for special purposes,

H) homes for children under 3 years of age,

I) facilities for children requiring immediate assistance and facilities for foster care
providing care under the law regulating
child protection,

J) special inpatient hospice type facility

K) homes care for war veterans

L) other building that

First They used to use buildings referred to in subparagraphs a), b) and d) to k) and

Second It is established on land that forms these structures work together.

(6) residential space for social housing, for the purposes of VAT means value


A) residential space whose floor area does not exceed 120 m2,

B) a room used together with the living space under a), which
located in the same building firmly attached to the ground. ".

29th § 48a including the heading and footnotes. 27a, 27b, 27c, 27d,
27f, 27h and 27 grams deleted.

30th Under § 48 the following § 49, including the heading reads:

"§ 49

Tax rate in the construction or delivery of buildings for social housing

(1) First the reduced rate of tax applies when providing construction and assembly works
associated with the construction of the building, which is a building for social housing
.

(2) The first reduced tax rate also applies when providing construction and assembly works
which the building or space is changing for the construction of social housing for
.

(3) The first reduced tax rate applies to supplies

A) construction of social housing

B) of land, part of which is no different than building a building for social housing
,

C) the rights of the building, part of which is no different than building a building for social housing
or

D) unit, which does not include another space than living space for
social housing. ".

31st In § 51 paragraph. 1 letters f) and g) added:

"F) the supply of immovable property (§ 56)

G) Rental real property (§ 56a). "

32nd In § 54 par. 1 point. v) the words "investment fund
transformed fund or similar foreign funds" shall be
words "investment fund".

33rd Footnote. 38 is deleted, including the reference to a note
footnote.

34th § 56 and 56a, including the title added:

"§ 56

Delivery immovable


(1) exempt from tax supplies of land that

A) do not constitute a functional unit with the structure fixed to the ground and

B) is not building land.

(2) Building land for the purposes of the Law on Value Added Tax
means land on which

A) should be made structure fixed to the ground and

First who is or has been the subject of works, or administrative actions
for the purpose of making this work, or

Second around which are performed or were performed construction work for
purpose of making this work, or

B) may, according to the building permit or consent
performing with the announced construction under the Building Act made building
firmly in the ground.

(3) Delivery selected real property is exempt after 5 years


A) the issuance of the first occupancy permit or occupancy permit
following a substantial change of completed buildings, units or utilities, or


B) the date on which could be initiated use of the building, unit or
utilities under the Building Act in accordance

First first notice of intention to commence with their use,

Second with the consent of the building office if they have been eliminated deficiencies for which
Building Authority banned their use, or

Third with a notice of intention to begin notifying the use or changes in use after
substantial change of completed buildings, units or engineering
network.

(4) Selected the immovable property for the purposes of value added tax mean

A) structure fixed to the ground

B) Unit

C) network engineering,

D) land, which forms a functional unit is fixed to the building
countries

E) underground construction with a separate purpose specification,

F) the right of the building, which includes a structure fixed to the ground.

(5) The taxpayer may decide that the supply of land in accordance with paragraph 1
or delivery of selected real property after the deadline referred to in paragraph 3
tax applies. If the recipient of a taxpayer can only do so
its prior consent. If the taxpayer received before making
taxable transaction fee, from which he incurred the obligation to declare
tax determined in taxable transaction tax base pursuant to §
36th

§ 56a

Rent immovable

(1) Rental of real property is exempt except

A) short-term lease of immovable property,

B) the letting of premises and sites for parking vehicles

C) the hire of safes,

D) letting machines or other fixation devices.

(2) Short-term letting immovable property for the purposes of paragraph 1 point. a)
mean lease land, which includes building, structure or unit
optionally together with internal movable equipment or supply of gas
electricity, heat, or cold water, which lasts continuously for more than 48
hours.

(3) The payer may decide that by letting immovable another
taxpayers for the purpose of carrying out their economic activities applies
tax. ".

35th Footnote. 44c is deleted, including the reference to
footnote.

36th Footnote. 44e is deleted, including the reference to
footnote.

37th In § 63 para. 1 introductory part, the words "up to 71f"
be replaced by the words "up to 71 grams."

38th In § 63, at the end of paragraph 1 is replaced by a comma and a letter
j) is added:

"J) the importation of goods that are transported from a third country, and
dispatch or transport of these goods in another Member State and delivery of goods
to another Member State is exempt from tax (§ 71 g) . '.

39th In § 65 point. a) after the word "was" the words "in any case
".

40th In § 68 para. 8, at the end of the text of the first sentence the words "
if these missions, offices or prosecutors office in another Member State
".

41st In § 82 at the end of the text of paragraph 2, the words "or certified
identity of the subscriber in a way that others can subscribe to its data
clipboard".

42nd In § 85 para. 1, para. 7, para. 9 point. c) and Article. 10
introductory part, the words "car" is replaced by "
motor vehicles".

43rd In § 85 par. 2 "supplied passenger car" are replaced
"delivered by motor vehicle."

44th In § 85 para. 3, "one passenger car had received"

Replaced by "one motor vehicle that came to her."

45th In § 85 para. 6 the words "delivered a used passenger car" are replaced
words "delivered a used motor vehicle".

46th § 87 including the title reads:

"§ 87

Sale of goods without excise

(1) Goods can be sold to a natural person in the immediate exit of
EU territory without excise only

A) on the basis of a final permit for sale without tax

B) in the transit area of ​​international airports as defined in
permit for sale without excise duty or on board an aircraft during flight and

C), after verifying that the destination station is in a third country or third
territory.

(2) In the case of a permit to sell at tax-free prices is locally relevant tax administrator
customs office competent international airport.

(3) The goods were delivered to the payer in the country and were placed in
premises referred to in paragraph 1 point. b) the holder of a
sale without taxes to claim a deduction under the conditions laid down in this Act
.

(4) permit for sale without excise the provisions of the Law on Excise Duties
governing permit for sale without excise
accordingly. ".

Footnote. 60a is repealed.

47th In § 90 par. 5 point. b) and § 90 paragraph. 11 point. b)
word "contractor" replaced by the word "author".

48th In § 90 par. 14, the term "passenger car" are replaced
"motor vehicle".

49th In § 90 paragraph 15 reads:

"(15) The trader is entitled to deduct input tax in received
taxable supply of goods delivery, if not at its subsequent delivery
special regime regarding

A) a work of art, collectors' items or antiques which he has imported
,

B) a work of art, which he

First said the author of the work or its legal successor, or

Second He added another taxable person who did not use during the delivery
special scheme. ".

50th In § 90, the following paragraph 16 is added:

"(16) The right to deduct under paragraph 15 arises trader
moment, which is obliged to declare VAT on such supplies.".

51st In § 92 paragraph. 1 letter a) reads:

'A) accepted by the gold on world markets in the form of gold ingots uzančních
in the form of bricks or plates

First private number,

Second fineness than 995 thousandths,

Third Weights accepted in these markets and

Fourth the producer, fineness and weight. "

52nd In § 92 paragraph 2 deleted.

Former paragraphs 3-8 become paragraphs 2 to 7

53rd In § 92 paragraph. 4, the number "3" is replaced by "2" and the words "or
person registered for VAT in another Member State" is replaced by "
place of supply in the country."

54th In § 92 paragraph. 5 the number "4" is replaced by "3" and the number "5" is
replaced with the number "4".

55th In § 92 paragraph. 6 point. a) the number "5" is replaced by "4".

56th In § 92, paragraph 8 shall be added:

"(8) The taxpayer who receives a service pursuant to paragraph 5, or that supplies
investment gold is exempt and entitled to deduct pursuant to paragraph 6
point. b) and c), or who produce investment gold or gold
transformed into investment gold and is entitled to deduct tax in accordance with paragraph 7
is obliged

A) a certificate for the supply of natural non-taxable person who
contains the following information:

First business name or name, an amendment to the name and address of the person who
provides supplies

Second tax identification number of the person carrying out the transaction,

Third registration number of the document

Fourth the scope and subject of performance,

Fifth date of issue of the document

6th the day of the performance or the date when the payment if
before a transaction was liable to the day when the payment
admit to the transaction, if different from the date of issue of the document,

7th the total amount of performance, weight and purity of gold

8th name, date of birth and place of residence of the individual taxable

B) keep the documents under a) for a period of 10 years

C) indicate on the invoice issued by the payer or taxable person
The weight and fineness of gold,

D) keep the records for the purposes of value added tax for each tax

Period for persons for whom the transaction is carried out, the following details:

First Tax payer identification number, business name or the name
addition to the name and address of the taxable person, or name, date of birth and residence
non-taxable persons,

Second weight and purity of gold

Third the day of the performance or the date when the payment if
before a transaction was liable to the day when the payment
admit to the transaction, if different from the date of issue of the document,

E) keep on file for the purposes of value added tax for each tax period
on received taxable supplies also include the following information:

First weight and purity of gold

Second the chargeable event or the date the payment, if
was granted before the date of the taxable event. ".

57th In § 92 paragraph. 8, at the end of subparagraph c) is replaced by a comma and full stop
letters d) and e) shall be deleted.

'58. In Part One, Title III, § 92 inserted for labeling a new Title IV
a new part 1, including the title added:

'TITLE IV

Reverse charge procedure
Part 1


General Provisions ".

Current Title IV becomes Title V

59th The heading of § 92a is replaced by "Basic provisions".

60th In § 92a, the following paragraph 7 is added:

"(7) Where the obligation to declare tax on the remuneration received prior to the chargeable event
under the reverse charge
apply the reverse charge when making
taxable transaction tax calculated from the tax base determined by
§ 37a paragraph. 1. ".

61st In § 92a paragraphs 3-5 deleted.

Former paragraphs 6 and 7 become paragraphs 3 and 4

62nd In Part One, Title IV, under § 92a inserted marking a new part 2, which
including heading reads:

"Part 2

Permanent application of the reverse charge '.

63rd In § 92b paragraph. 1 point. b) the number "5" is replaced by "4".

64th § 92d is repealed.

65th Under § 92c is inserted § 92d, including the heading reads:

"§ 92d

Delivery immovable

When delivered real property taxpayers taxpayer uses the reverse charge
obligations, if applicable tax according to § 56 paragraph. 5. '.

66th In Part One, Title IV, under § 92e ADDED new part 3
which including the heading reads:

"Part 3

Temporary application of the reverse charge '.

67th § 92f and 92 grams including the title added:

"§ 92f

Supply of goods or services specified in Annex no. 6 of this Act


(1) When the supply of goods or services specified in Annex no. 6 to
this Act shall apply to the payer billing reverse charge procedure,
in case the government provides for regulation.

(2) If the payer who made a taxable supply and billing for
which was taxable transaction is carried out is reasonable to consider that this
taxable transaction is subject to the reverse charge procedure pursuant to paragraph
1, and the mode of this performance are used, shall be regarded
consideration for taxable transactions subject to the reverse charge
obligations.

§ 92 g

Rapid Reaction Mechanism

(1) When the supply of goods or services to the payer uses taxpayer regime
reverse charge when if the European Commission for
order to combat sudden and massive tax fraud confirmed that the use of anti
the reverse charge procedure when such
goods and services are no objections, the government provides
regulation.

(2) reverse charge procedure referred to in paragraph 1 shall apply for a
a period not exceeding nine months. ".

68th In Part one, Title IV, the following part 4, including the title reads
:

"Section 4
Mandatory assessment


§ 92h

Subject to a mandatory assessment of a reverse charge duties


Subject of a binding assessment is to determine whether a provision in a particular taxable transaction
apply the reverse charge.

§ 92i

Application for a binding ruling for application of the reverse charge duties


(1) The General Directorate of Finance issued at the request of the binding
assessment of a taxable transaction for the reverse
tax liability.


(2) The application for issuing binding ruling from the applicant shall

A) a description of taxable transactions to which the request for a decision on
binding ruling concerns; the application may mention only one taxable
filling

B) a draft statement the binding ruling. ".

69th In § 95a paragraph. 4 the word "third" is replaced by "second".

70th In § 95a paragraph 5 shall be deleted.

Former paragraphs 6-9 shall be renumbered 5 to 8

71st In § 97a, the existing text becomes paragraph 1 and the following
paragraph 2, which reads:

"(2) A person who will carry out the acquisition of goods in accordance with § 2b or
person pursuant to § 6 liters may submit an application for registration.".

72nd In § 100 paragraph. 1, "a confession or general messages"
replaced by "confession summary report or control
message".

73rd § 101 including the title reads:

"§ 101

General provisions on tax returns

(1) A tax return has a duty to

A) the payer

B) the person identified,

C) a person who was obliged to pay tax, he said to her
document issue, within 25 days after the end of the calendar month in which the document was issued
or

D) a person who is not subject to the obligation to declare tax under
§ 108 paragraph. 1 point. j), within 25 days after the end of the calendar month in which the
payer declared exempt supplies to another Member State
.

(2) The periods referred to in paragraph 1 shall not be extended.

(3) The debtor is required to file a tax return even if it had not incurred
tax liability.

(4) None if payers who are not in the country office or business premises, in
tax period tax liability or obligation to declare the performance
exempt, with deductibility of taxes, does not disclose this fact
tax administrators.

(5) None if an identified person in a tax year
obligation to pay tax, does not disclose this fact to the tax authorities. ".

74th In § 101a paragraph. 1 point. b) the word "message" words "with the exception
announcement according to § 19".

75th In § 101a, paragraph 3 is deleted.

76th Under § 101a is inserted § 101b, including the heading reads:

"§ 101b

Special provisions on tax returns and tax payment

(1) The deadline for filing tax returns for fiscal periods ending
day preceding the effective date of the decision on bankruptcy is
30 days from the effective date of the decision on bankruptcy; this deadline can not be extended.
This is also true for the group in case the court ruled on the bankruptcy of its
member.

(2) Payer, who as the designated partner shall keep records for tax purposes
added value for the company is obliged to state in its tax returns
performance entitled to a tax deduction and a tax on their activities and || | filling entitled to a tax deduction and a tax on the activities of the entire company.
Other shareholders in a tax return include only filling
entitled to a tax deduction and a tax on their own activities. ".

77th Under § 101b are inserted § 101c to 101i, which, including the headings
added:

"§ 101c

Obligation to submit inspection reports

(1) The taxpayer is obliged to submit the inspection report if

A) made a taxable supply to the place of performance at home or received
payment before the date of execution of this transaction

B) taxable transaction took place of supply within the country or provide
payment before the date of execution of this transaction

C) the special scheme for investment gold

First He accepted the mediation service for which the tax is applied by
§ 92 paragraph. 5

Second realized investment gold exempt, at which
entitled to a deduction under § 92 paragraph. 6 point. b) c) or

Third Investment gold produced or transformed gold into investment gold
according to § 92 paragraph. 7th

(2) Inspection reports for the company serves the designated companion who
tax return for the company.

§ 101d

Terms and method of administration inspection reports

(1) The audit report payer is obliged to provide the prescribed information
needed for tax administration.

(2) Inspection reports may only be submitted electronically to the email address
mailroom published by the tax administrator in the format and structure

Published by the tax authority in a manner allowing remote access.

(3) If the inspection report is submitted by means of data messages
requiring additional confirmation must be confirmed
under the conditions specified in the Tax Code of the deadline for submission of inspection reports.

§ 101e

Deadlines for submission of inspection reports

(1) The taxpayer, who is a legal person, served as a control message
calendar month, within 25 days after the end of the calendar month.

(2) A payer who is a natural person, given inspection reports within
for filing tax returns.

(3) The periods referred to in paragraphs 1 and 2 shall not be extended.

§ 101f

Appeals and subsequent inspection reports

(1) Before the expiry of the inspection report payer may replace
inspection reports, which have already lodged appeal
inspection report; the previous inspection report shall be disregarded.

(2) If the payer after the expiry of the inspection report that
in this audit report stated incorrect or incomplete information is
required within 5 working days of detection of incorrect or incomplete
data, a subsequent inspection report, which corrects these deficiencies
.

(3) For subsequent inspection report shall apply mutatis mutandis for
inspection reports, unless otherwise provided by law.

§ 101 g

Procedure for failure to fulfill obligations related to the inspection report

(1) Unless the inspection reports submitted by the deadline, prompts the administrator
tax payer to file the replacement within 5 days of notification
this call.

(2) The tax data specified in the inspection report shall assess, verify or
and in case of doubt about the veracity or completeness
payer that data is changed or added, or original data
confirmed.

(3) the debtor is required within 5 days of notification notice under paragraph 2
incorrect or incomplete information to change or add, or original
data confirm through subsequent inspection reports;
Unless the inspection subsequent reports filed timely, paragraph 1 shall not apply
.

(4) The tax administrator delivers call control message related
electronically through

A) data boxes or

B) public data network for electronic billing addresses for the purpose
indicated, unless disclosure of taxpayer data box.

(5) Challenge, which is delivered via the public data network
e-mail address is considered delivered when sent
tax administrator.

(6) If the taxpayer who has made available data box
tax administration still has not communicated e-mail address, paragraph 4
apply.

§ 101h

Consequences for breach of duties related to the inspection report

(1) If the taxpayer fails to file inspection reports within the prescribed period, he created
obligation to pay a fine in the amount

A) 1,000 CZK if it is subsequently administered without receiving a request,

B) 10 000 CZK, if it lodges in the spare time after the fact was
tax administrator asked

C) 30 000 CZK, if it does not submit to an invitation to change, completion or
confirm the information contained in inspection reports filed, or

D) 50 000 CZK, if it fails to establish a replacement in time.

(2) The tax authority shall impose a penalty up to 50 000 CZK payers who, by virtue
challenge the tax administrator to remove doubts about the same or fails
incorrect or incomplete information by subsequent inspection
report.

(3) The tax saved in addition to fines under paragraph 1 or 2 whomsoever
fulfill obligations related to the audit report seriously impedes or obstructs
tax administration fine of up to CZK 500 000.

(4) The obligation to pay a fine under paragraph 1 shall tax administrator
payment assessment and at the same time it prescribes to tax records.

(5) A fine under paragraphs 1-3 is due within 15 days after the final decision on a fine
.

(6) In determining the fine in accordance with paragraphs 2 and 3 shall ensure the tax administrator to
fine was grossly disproportionate to the significance of the breach of duty and
severity of the consequences for tax administration. In doing so, take particular account of the extent
cooperation by the payer.

§ 101i

The deadline for the cessation of duties related to the inspection report


(1) The duties related to the inspection report may be required
until the deadline for tax assessment.

(2) or a fine may be imposed on the obligation to pay it
no later than 3 years after the date on which the infringement occurred. ".

78th In § 102 para. 3, "which is not signed by a recognized
electronic signature or it is sent through the data
clipboard" is replaced by "requiring additional confirmation."

79th In § 106 para. 7, the third sentence shall be deleted.

80th In § 106e paragraph. 1 point. a) the word "or" is deleted.

81st In § 106e paragraph. 1, after letter a) the following new paragraph b), which reads
:

"B) the group meets the conditions pursuant to § 5, or".

Existing letter b) shall become point c).

82nd In § 106f, the following paragraph 5 is added:

"(5) A member of the taxpayer from the day following the day on which
terminated his membership in the group.".

83rd In § 108 at the end of paragraph 1 is replaced by a comma and a letter
j) is added:

"J) a person registered for VAT in another Member State who has acquired goods
place of supply in the country of the payer, if

First goods to another Member State or shipped directly nepřepravilo and

Second Payer take all measures to demonstrate
tax exemption of delivery of goods to another Member State. ".

84th In § 109 para. 1 introductory part, the words "its implementation"
replaced by "taxable supply is
consideration to such performance."

85th In § 109 para. 3 and 4, after "realizing" the words
"or providing payment to him".

86th In Annex no. 3 for item 0402, 0404, 1901, 2106
following new items are added:
---------------------- -------------------------------------------------- ------------------------
"0801, 1101-1106, 1201, - mill products, namely:
1204 to 1206 1208, 1212 - cereal, which are listed under codes
1214, 2004, 2005 customs Tariff Nomenclature section 10
- from products that are listed under the nomenclature codes
customs Tariff chapters 8 and 12
-
of potatoes - from dried leguminous vegetables of heading 0713, of sago or of roots or tubers
heading 0714 or from products of Chapter eighth
------------- -------------------------------------------------- ---------------------------------
1107-1109, 1903, 3505 - malt, starches, wheat gluten and mixtures of these products.
------------------------------------------ -------------------------------------------------- ----
1806, 1901, 2004, 2005, - Processed cereal products and ready-mix to prepare
2103 2106 foods for people intolerant to gluten. "
----------------------------------------------- ------------------------------------------------- | ||
87th In Annex no. 3a, a sentence of "foods for infants means
food as defined in Article 2, paragraph. 2 point. f) of Regulation (EU) no. 609/2013
. "sentence" mill products and mixtures of these
mill products, malt, starches, wheat gluten, and mixtures of these products, modified
cereal products and ready-mix to prepare food for people intolerant to gluten
must comply with the compositional requirements of food
for people intolerant to gluten as defined in Commission Regulation (EC) No.
41/2009 of 20 January 2009 concerning the composition and labeling
foodstuffs suitable for people intolerant to gluten. ".

88th The Annex no. 6, including the title reads:

"Annex no. 6 of the Act no. 235/2004 Coll.

List of supplies of goods or services, in which the scheme applies
reverse charge, if so stipulated by a government decree

First Transfer of allowances to emit greenhouse gases under the Act regulating the conditions
allowance trading greenhouse gas emissions
.

Second Delivery of mobile phones, which for the purposes of VAT
value means devices made or adapted for use in connection with
network which is licensed and operated on specified frequencies,
regardless of whether they have further use.

Third Delivery of integrated circuit devices such as microprocessors and
central processing units in a state prior to integration into
products for end users.

Fourth Supply of gas and electricity trader as fixed in § 7 paragraph. 2nd

Fifth Delivery certificates, gas and electricity.


6th Provision of telecommunications services.

7th Delivery game consoles, tablets and laptops.

8th Delivery of cereal and industrial crops, including oilseeds and sugar beet
.

9th Supply of raw or semi-processed metals, including precious metals,
other than Annex no. 5 with the exception of delivery, subject to the special arrangements
under § 90 or 92.

10th Supply of goods or services for which the Czech Republic was
Council Implementing Decision authorized to apply special measures
derogating from Article 193 of Directive 2006/112 / EC on the common system
value added tax. ". || |
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 to determine turnover for the purposes of the Act no. 235/2004 Coll., as amended
effective from the date of entry into force of this Act, in the case
calendar months before the effective date of this Act shall proceed
according to § 4a para. 1 of Act no. 235/2004 Coll., amended effective before
effective date of this Act.



PART TWO Amendment to Act no. 47/2011 Coll.

Art. III

in Art. III of Act no. 47/2011 Coll., amending Act no. 235/2004 Coll., on
value added tax, as amended, point 2
deleted as well as deleted marking point 1.
PART THREE


Change Customs Act

Art. IV

Law no. 13/1993 Coll., Customs Act, as amended by Act no. 35/1993 Coll.
Act no. 113/1997 Coll., Act no. 63/2000 Coll., Act. 256/2000 Coll.
Act no. 265/2001 Coll., Act no. 1/2002 Coll., Act no. 309/2002 Coll.
Act no. 322/2003 Coll., Act No. . 354/2003 Coll., Act no. 187/2004 Coll.
Act no. 413/2005 Coll., Act no. 79/2006 Coll., Act no. 267/2006 Coll., Act
no. 342/2006 Coll., Act no. 170/2007 Coll., Act no. 296/2007 Coll.
Act no. 136/2008 Coll., Act no. 41/2009 Coll. Act no. 218/2009 Coll.
Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 104/2011 Coll.
Act no. 457/2011 Coll. Act no. 18/2012 Coll., Act no. 308/2013 Coll.
statutory measure of the Senate no. 344/2013 Coll. and Act no. 308/2014 Coll., is amended as follows
:

First In § 293 paragraph. 1 point. h) and § 294 paragraph. 1 point. h) the words
"informs the customs office information pursuant to § 319 paragraph. 4" is replaced
"violates any of the obligations set out in § 319 paragraph. 4 and 5".

Second In § 319, paragraph 4 reads:

"(4) A person who is under the directly applicable regulations of the European Union
^ 34) required to provide information on trade in goods between the Czech Republic and
other Member States of the European Union (hereinafter
'news unit ") is obliged to inform the customs office
truthful and complete information on this trade in writing or electronically if it reaches
declaration threshold set separately for dispatch and separately for
receipt of goods.".

Third In § 319 the following paragraphs 5 and 6 are added:

"(5) The reporting entity shall

A) inform the customs office data pursuant to paragraph 4
later than the tenth business day of the month following the end of the reference period
if the data are communicated in writing

B) notify the customs authority figures referred to in paragraph 4 by
twelfth working day of the month following the end of the reference period
if the data are communicated electronically

C) inform the customs office corrected data or add missing data
referred to in paragraph 4 no later than the thirtieth day following the date on which the
inaccurate data or that the data are missing, learned

D) for a period of 2 years from the date of expiry of the period specified in a) to c)
store data files and copies of documents that were provided to the office
under subparagraphs a) to c).

(6) The Czech Statistical Office and the Ministry shall issue a decree

A) the scope of the data referred to in paragraph 4

B) adjustment of the reference period for reporting data under paragraph
4

C) the achievement of thresholds for reporting the data referred to in paragraph 4 and the amount and


D) the manner and procedure for disclosure of information pursuant to paragraph 4. '.
PART FOUR


Amendment to Act no. 502/2012 Coll.

Art. In

Part Seven of Act no. 502/2012 Coll., Amending Act no. 235/2004

Coll., On Value Added Tax, as amended, and other related
laws, including the heading deleted.
PART FIVE



EFFICIENCY
Art. VI

This Act comes into force on 1 January 2015, except

A) of Part I. Art. I, points 31, 34, 57, 61, 65, 72, 75, 77 and 78
, which come into effect on 1 January 2016 and

B) of Part Four, which comes into effect on 31 December 2014.


Hamáček vr Zeman


Sobotka