Amendment To The Income Tax Act And Certain Other Laws

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

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438/2003 Coll.


LAW
Dated 2 December 2003

Amending Act no. 586/1992 Coll., On income taxes, as amended
amended, and certain other laws

Change: 237/2004 Coll.

Change: 112/2006 Coll.

Change: 281/2009 Coll.

Change: 164/2013 Coll.

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


Amendment to the Income Tax
Article I


Act no. 586/1992 Coll., On income taxes, as amended by Law no. 35/1993
Coll., Act no. 96/1993 Coll., Act no. 157/1993 Coll., Act no. 196/1993
Coll., Act no. 323/1993 Coll., Act no. 42/1994 Coll., Act no. 85/1994
Coll., Act no. 114/1994 Coll. Act no. 259/1994 Coll., Act no. 32/1995
Coll., Act no. 87/1995 Coll., Act no. 118/1995 Coll., Act no. 149/1995 Coll
. Act no. 248/1995 Coll., Act no. 316/1996 Coll., Act no. 18/1997
Coll., Act no. 151/1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997
Coll., Act no. 227/1997 Coll., Act no. 111/1998 Coll., Act no. 149/1998
Coll., Act no. 168/1998 Coll. Act no. 333/1998 Coll., Act no. 63/1999
Coll., Act no. 129/1999 Coll., Act no. 144/1999 Coll., Act no. 170/1999 Coll
. Act no. 225/1999 Coll., the Constitutional court ruling promulgated under no.
3/2000 Coll., Act no. 17/2000 Coll., Act no. 27/2000 Coll., Act.
72/2000 Coll., Act no. 100/2000 Coll., Act no. 103/2000 Coll., Act no.
121/2000 Coll., Act no. 132/2000 Coll., Law no. 241 / 2000 Sb., Act no. 340/2000 Coll
., Act no. 492/2000 Coll., Act no. 117/2001 Coll., Act no.
120/2001 Coll., Act no. 239 / 2001 Coll., Act no. 453/2001 Coll., Act no. 483/2001 Coll
., Act no. 50/2002 Coll., Act no. 128/2002 Coll., Act.
198/2002 Coll., Act no. 210/2002 Coll., Act no. 260/2002 Coll., Act no. 308/2002 Coll
., Act no. 575/2002 Coll. and Act no. 162/2003 Coll., is amended as follows
:

First In § 3 para. 4, letter b) reads:

"B) loans and advances excluding

first income that the lender took the return of a loan or credit corrupt
assignment of the claim arising under this loan or loan, amounting
equal to the difference between the revenue arising from the repayment of a loan or credit
and the price at which the claim was ceded,

second income accruing to the taxpayer who keeps tax records from
discount credit from the bill, which it is paid asset ".

Second In § 3, at the end of paragraph 4 is replaced by a comma and
letter d), which, including footnotes. 1c) reads:

"D) income derived from the fair
satisfaction awarded by the European Court of Human Rights in the amount, the Czech Republic
obliged to pay, or by virtue of an amicable settlement of the matter before
European Court of Human Rights in the amount, which the Czech Republic
committed to pay. 1c ^)

1c) Article 37 paragraph. 1 and Articles 39 and 41 of the Convention for the protection of human rights and fundamental freedoms
, published under no. 209 / 1992 Coll., as amended by the Protocol
no. 11 to the European Convention on human rights,
published under no. 243/1998 Coll. ".

Third In § 4 para. 1 point. a) the following sentence added after the first sentence, "For the liberation
income accruing to spouses from their joint property sufficient to
conditions for his release has met only one of the spouses if the property
which it applies, or not was not included in the business
property of one spouse. ".

Fourth In § 4 para. 1 point. a) the last sentence, the words "co-ownership share
" the words "at this property."

Fifth In § 4 para. 1, at the end of subparagraph b) replaces the comma and full stop
following sentence "In the case of the sale of land acquired by the seller in exchange
Land Office within land consolidation
under a special legal regulation, 87 ), the period of 5 years shortens the period during which
seller owned the original site, which was exchanged, and this period
counted into the period that runs from the decommissioning of the exchanged land
business assets. "

Footnote. 87) reads:

"87) Act no. 139/2002 Coll., On land consolidation and land offices
and amending Act no. 229/1991 Coll., On Proprietary Relations
land and other agricultural property, amended in
amended by Act no. 309/2002 Coll. ".

6th In § 4 para. 1 point. e) and the first sentence of § 19 para. 1 point. d)
first sentence, the words "other means of production" is replaced by the word "production".

7th In § 4 para. 1 point. e) and § 19 para. 1 point. d) the second sentence

Replaced by the phrase "For the first commissioning is also considered putting
equipment into trial operation, under which flowed or flow
taxpayer revenue, and cases where a small hydropower plant in
1 MW It was reconstructed, if the income of the small hydropower plants
to 1 MW were already exempt. ".

8th In § 4 para. 1 point. f) the words "from an advertising lottery"
replaced by "or a promotional draw, unless it is a consumer lottery
under a special legal regulation 12)" and the words
"and in § 20 para. 8 "are deleted.

9th In § 4 para. 1 letter l) reads:

"L) the benefits of insurance of persons with the exception of transactions for the survival of
insurance on survival, filling endowment insurance for
death or survival and performance for the survival of the pension insurance
and excluding other income from personal insurance, which is not
claims and does not constitute termination of the insurance contract. "

10th In § 4 para. 1 point. r), the first sentence inserted the sentence "The period of 5 years
between the acquisition and transfer of membership rights in the cooperative ownership shares
transformed cooperative ^ 13) or participation in a company,
unless the sale of securities , shortens the period during which the taxpayer was
partnership or member of a cooperative
before the conversion of the company or cooperative. If
conditions specified in § 23b or § 23c 5 years between acquisition and transfer
is not interrupted during the exchange of shares, merger or division of companies
society. ".

11th In § 4 para. 1, letter t) including footnotes. 13c) and 20)
reads:

"T) subsidies from the state budget, the budgets of municipalities, counties, state
funds of the National Fund of the allocated grants or contributions from the state budget
granted under a special legal regulation 13c) or
subsidies, grants and contributions from the resources of the European Communities, on
acquisition of tangible assets, its technical evaluation or
disaster relief (§ 24 para. 10), excluding subsidies and
contributions, which are recognized in income (revenue)
under a special legal regulation, 20)

13c) § 7 para. 1 point. a) of the Act no. 218/2000 Coll., on budgetary rules and
amending certain related acts (budgetary rules
), as amended by Act no. 141/2001 Coll.

20) Act no. 563/1991 Coll., on accounting, as amended
regulations. ".

12th In § 4 para. 1 point. w), first sentence, the words "or income from returning
employee shares" are deleted.

13th In § 4 para. 1 point. w), sixth sentence, the words "change of legal form"
replaced by the word "transformation".

14th In § 4 para. 1, at the end of subparagraph w) replaces the comma and full stop
following sentence "The exemption does not apply to income derived by the taxpayer
from the future sale of securities effected during
6 months from the acquisition, and future sales of securities, which are
or have been included in business assets, within 6 months after
business or other gainful activity (§ 7), even if the purchase agreement will be
closed until 6 months after the acquisition or 6 months after the end
business or self-employment
(§ 7). "

15th In § 4 para. 1 point. w) at the end of the seventh sentence is replaced by a
a semicolon and the word "same procedure is applied when replacing
shares, the merger of the company or division, are met
conditions specified in § 23b or § 23c ".

16th In § 4 para. 1 point. x) the words "in alignment" the words
"or forced settlement."

17th In § 4 para. 1 point. for) the amount of "CZK 200" is replaced by "500
CZK".

18th In § 4 para. 1, points zh) and zi) are deleted.

Existing letters ZJ), exp) and zl) are renumbered zh), zi) and
HC).

19th In § 4, at the end of paragraph 1 is replaced by a comma and letters
Ac), zl) and change), which including footnote no. 70a) added:

"Ac) income of the owner of the apartment or commercial space

first arising as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation
common parts of a building with apartments and commercial premises in
property under a special law on the ownership of flats
^ 60) in kind, if this results from a contract on the construction
another apartment or commercial space or their parts for

Assumption that the owners of apartments and commercial space in the house writing
agree on reimbursement of those costs and expenses other than the above-
co-ownership shares in the common areas of the house, or so down
special legislation, ^ 60)

Second arising as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation
common parts of a building with apartments and commercial premises
owned under a special law on ownership
^ 60 bytes), another owner of the apartment or commercial space
in the house in material performance, and represents the difference in excess
obligation of the owner of the apartment or commercial space in the house to pay these costs and expenses
according to the size of the ownership share in the common areas of the house, behind
provided that the owners of apartments and commercial spaces in the house writing
agree on reimbursement of those costs and expenses other than the above-
co-ownership shares in the common areas of the house, or so down
special legislation ^ 60)

Zl) income on cash payment-70a) in the conversion, exchange
shares, the merger between or division of a company which was created
shareholder is entitled, in accordance with special legislation 70a ^) is || | acquitted, if it relates to

First Shares for which the period between the acquisition and the record date of conversion, exchange
shares, company mergers or divisions exceeded
period of 6 months. The exemption does not apply to shares that are or have been
included in business assets, for a period of 6 months after
business or other gainful activity (§ 7)

Second interest in a company for which the period between the acquisition and
decisive day of conversion, exchange of shares, merger or division of companies
company exceeded 5 years. The exemption does not apply to the shares,
which are or have been included in business assets, for a period of 5 years from the completion
business or other gainful activity (§
7)

Change) compensation (benefits) subsistence expenses provided by the institutions of the European Union
staff (national experts) seconded the action of the institutions of the European Union
.

70a) For example, § 220a paragraph. 5 and § 220k paragraph. 1 of the Commercial Code. ".

20th in § 4 para. 4 first sentence, the word" charged "the words
" or are or have been placed in the records of assets and liabilities for the purposes
determining the tax base and income tax (hereinafter referred to as "tax records"). "

21st, § 4, at the end of paragraph 4 of the text added the words "or it
recently featured in the tax records."

22nd in § 5 para. 3 first sentence, the word "or" is replaced by "
tax records or by." || |
23rd in § 5 para. 5 of the first sentence the words "except for income, for which
withholding tax at a special rate set against the overall tax
obligation on the tax return (§ 8 para. 4 , § 36 para. 6) "are deleted.

24th in § 5 para. 6 sentences first and third after the word" accounting "
words" or in the tax records. "
| || 25th in § 5 para. 8, the first sentence is replaced "the transition of leadership
accounting to tax records as described in Annex no. 2 to this
Act.".

26th In § 5 para. 8, the second sentence is replaced by the phrase "In the transition from
tax records to accounting as described in Annex no. 3 to this
Act.".

27th In § 5, paragraph 9, at the end of the sentence "For taxpayers who
payers of value added tax or by them at the time of
receivable, the value of assets reduced by the amount of VAT
value if was fulfilled the tax obligation on the output. ".

28th In § 5, paragraphs 10 and 11, which including footnote No.
. 88) added:

"(10) The difference between income and expenditure increases by

a) the amount of the liability extinguished otherwise than its fulfillment, offsetting
agreement between lender and borrower, which the current commitment
is replaced by a new one, and the settlement under a special legal regulation
. ^ 88) This does not apply to liabilities from contractual penalties, interest
arrears, penalty charges and other penalties from obligations and commitments to further
, payment for which expenditure has been shrinking tax base or increasing
tax loss

b) the amount of advances paid by taxpayers with income under § 7, which does not
accounting and expenses applicable under § 24, a taxpayer
person who is economically or personally or otherwise associated (§ 23)

Keeps accounts, with the exception of advances in respect of rentals in financial
lease with subsequent purchase of the leased item, failing to bill
total commitment in the tax year in which the advances were paid
, || |
C) the income generated by the taxpayer, which keeps tax records, bills of
, which is covered by the claim, the case of income that is taxable under
§ 3

D) an amount of cash investment reduced by the amount of the deposit, which is paid
business associate company or a cooperative
team members.

(11) The difference between income and expenditure is reduced by the amount of advances paid
taxpayers with income under § 7, which does accounting and expenses
applied according to § 24, a taxpayer who is a person economically or
personally or otherwise associated (§ 23), which keeps records, with the exception
advances arising from the hiring of a financial lease with subsequent purchase of the leased
things that increase the tax base pursuant to paragraph 10, taxable
period in which was accounted for total commitment.

88) § 585 et seq. Civil Code. ".

29th § 6 para. 4 of the first sentence, the amount" 3000 CZK "is replaced by" 5
000 CZK. "

30th in § 6 at the end of paragraph 6 supplement the phrases "Where a
employer to an employee free of charge during a calendar month
successively more vehicles to use for business and private purposes
is considered the employee's income EUR 1 % of
highest entry price of the motor vehicle. If the employer provides
employees free of charge during a calendar month more
motor vehicles simultaneously is considered the employee's income an amount equal to 1% of the total
entry price of all motor vehicles used for business and private purposes
.. "

31st § 6 para. 9 point. d), first sentence, the words' and employers
who did not create profit," replaced by the word "or" and "foreign"
and "foreign" are deleted and the number "10000" is replaced by "20 000
."

32nd § 6 para. 9 point. e) the words "and premiums for health | || insurance "is replaced by" on health insurance and
employees covered by the mandatory foreign insurance of the same
kind contributions to this foreign insurance ".

33rd in § 6 Sec. 9 letter h) shall be deleted.

existing letters ch) to z) are renumbered h) to y).

34th in paragraph 6. 9 point.) with the words "of employers who created
profit," replaced by the word "or."

35th § 6 para. 9 letter m) shall be deleted.

Existing letters n) to y) are renumbered m) to x).

36th § 6 para. 9 point. w), first sentence, the words "employees to"
insert the word "his" and "contracted employee as the policyholder" shall
replaced by "concluded between the policyholder and the employee as
insurance company that is authorized to operate
insurance activities in the Czech Republic under a special legal regulation, 89) ".

Footnote. 89) reads:

"89) Act no. 363/1999 Coll., On insurance and amending certain
related acts (the Insurance Act), as amended
regulations.".

37th In § 6, at the end of the text of paragraph 13, the words "and
withheld or paid employee insurance contributions paid compulsorily
in the first sentence".

38th In § 7 para. 2 point. c) the words "and the bankruptcy trustee for
activity under special legislation 19a)" are deleted.

39th In § 7 para. 2 letter d) reads:

"D) income from the activity of a bankruptcy trustee, including income from activities
interim receiver, special administrator, deputy administrator and
composition trustee, not a trade or business by
special regulation. 19a ^ ) '.

40th In § 7 at the end of paragraph 4 of the sentence "When determining the tax base
shareholder of a public company without regard to the provisions
first sentence of § 18 par. 9.".

41st In § 7, paragraph 5, including the footnote. 9c) reads:

"(5) A taxpayer that it is a general partnership company, is
part of the tax base of the tax base or tax losses limited
company determined in the same proportion in which the share in the profit or loss of the limited company
at present the general partner
under a special legal regulation. ^ 9c)

9c) § 100 of the Commercial Code. ".


42nd In § 7 para. 13 first sentence the words "charging double-entry bookkeeping
pay premiums according to § 23 para. 4 point d)."
Replaced by "who keeps records, pays the premiums
according to § 23 par. 3 point.), point 5 ".

43rd In § 7 at the end of paragraph 14 following sentences "If a taxpayer exercises in
period when charged in the marketing year, the procedure provided for in paragraphs 9, 10, §
7, 12, 13 or § 14, or has income pursuant to paragraph 1. c), d)
or pursuant to paragraph 2, change in this period method of accounting to account
calendar year. a similar procedure taxpayer with income under § 7
paragraph. 1 point. d ) as a public company or limited
company applies an accounting period of the marketing year. ".

44th In § 7, paragraph 15 reads:

"(15) Taxpayers with incomes under paragraphs 1 and 2, who do not apply
accounting and expenses in accordance with paragraph 9, proceed according to §
7b.".

45th In § 7, paragraph. 1, first sentence, the words "in the current account, which according
conditions banks are" replaced "on deposits in the current account, which is
under the terms of the bank intended".

46th In § 7, paragraph. 2 fourth sentence, the words "and subject to tax" shall be
words "and anticipated tax free".

47th In § 7 paragraph. 3 first sentence, the words "taxable period"
inserted the words "income from the sale of things or rights that were included in
business assets, or" amount "4000 CZK" is replaced by " 6
000 CZK. "

48th Under § 7a is inserted § 7b and 7c are including headings and notes
footnote. 20h), 90) and 91) added:

"§ 7b



Tax records (1) Tax records ensures determine the income tax base and contains information about


a) revenue and expenditure, breakdown required for determining the tax base,

b) assets and liabilities.

(2) the content of the components of the assets in the tax records are used
specific laws on accounting, not- unless stipulated otherwise.

(3) For the valuation of assets and liabilities in the tax records are tangible assets valued
according to § 29, receivables are valued according to § 5. Other assets are valued at cost
, ^ 31) if acquired for valuable consideration,
own costs ^ 31) if purchased in own account or at the price established for
purposes of inheritance tax or gift tax for property acquired by inheritance or gift.
Creditors: valued at nominal value creation taking over
cost. Cash and cash equivalents are measured at their nominal values ​​
. the purchase price of the land is the price including vegetation
if not the whole cultivation of permanent crops (§ 26) .
Into the cost of assets acquired under finance leases with
subsequent purchase of the leased item are included expenses associated with the acquisition
related, paid by the tenant. In the case of acquisition for consideration
immovable and movable assets, property rights, assets and liabilities or parts
those assets and liabilities for a purchase price, the price
individual asset determined proportionally to the price of each || | components of assets valued under a special legal regulation, 1a)
with the exception of money, valuables, receivables and payables.

(4) Determining the actual inventory, fixed assets, receivables and payables
taxpayer performs the last day of the reporting period. About this
findings make an entry. The potential differences adjusts the tax base under §
24 and 25.

(5) The taxpayer is obliged to keep for tax records for all
taxable period for which ended time limit for assessment
provided for in this Act or special legislation. ^ 28b)

§ 7c

Minimum tax base

(1) For taxpayers with income under § 7 para. 1 point. a), b) or c) must
tax base pursuant to § 5 and 23, at least 50% of the amount, which is determined by multiplying
general assessment base pursuant to the Act on Pension Insurance
per calendar year on two years preceding zdaňovacímu
period, the conversion rate under the Law on pension insurance
for adjustment of this general basis and the number of calendar months during which the
taxpayer operated a business or other
self-employed. This amount is rounded to the nearest hundred crowns
down.

(2) Minimum tax base under paragraph 1 shall not be reduced by
items deductible from the tax referred to in § 34. The tax loss determined

According to § 5 and 23 achieved in the tax year in which it was determined
minimum tax base, can be applied in the following taxable periods
according to § 34

(3) The provisions of paragraphs 1 and 2 shall not apply to the taxpayer in the tax period


A) in which to start or stop business activities

B) immediately following the tax year in which they began
business.

(4) The provisions of paragraphs 1 and 2 shall apply also to the taxpayer

A) which was set tax lump sum pursuant to § 7a

B) which belonged parental benefits under a special legal
regulation ^ 44), even for part of the tax period

C) which belonged allowance for the care of a relative or other person by
special legal regulation, 45) even after a portion of the tax period

D) that the old-age pension, full disability pension
or partial disability pension,

E) that at the beginning of the tax period has not reached 26 years of age and who
in accordance with a special regulation-14d) constantly preparing for future study or profession
prescribed training,

F) in that tax year shall submit a tax return in accordance with § 38 gigabytes and that
until the end of the same taxable period has not completed business activity

G) who has a taxable period is entitled to a tax credit under § 35, 35a and 35b
.

20h) § 6-9 of the Decree no. 500/2002 Coll., Which implements certain provisions
Act no. 563/1991 Coll., On Accounting, as amended
regulations, for accounting units which are businesses maintaining double-entry accounting
.

90) § 17 para. 2 of Act no. 155/1995 Coll., On pension insurance.

91) § 17 para. 4 of the Act no. 155/1995 Coll. ".

49th in § 8. 1 at the end of the text of letter a) the words", income from
settlement companion who is not a party to the contract (hereinafter referred
"out-standing partner") reached on an agreement to transfer
profit under a special law (hereinafter the "agreement on the transfer
profit") or a control contract under a special law (hereinafter referred
"control agreement"). "

50th in § 8. 1 point. e) the number" 7 "is replaced by" 6 ".
| || 51st in § 8. 1 point. f), the words "private life insurance schemes"
words "or other income from personal insurance, which is insurance
filling and does not constitute termination of the insurance contract," and the number "8" is replaced
number "7".

52nd in § 8 paragraph 2 shall be deleted.

Former paragraphs 3-9 become paragraphs 2 to 8 | ||
53rd in § 8 par. 3 second sentence deleted.

54th in § 8 par. 5 of the first sentence, the words "of the promissory notes issued by the Bank
" are replaced by " promissory notes issued by the bank to ensure
claims arising from the creditors 'deposits'.

55th In § 8 paragraph 7 reads:

"(7) Execution of a private life insurance or other income from insurance
person who is not insurance benefit and does not constitute termination of the insurance contract
is considered taxable net of premiums paid. In
for other income from personal insurance, which is insurance benefit and
does not constitute termination of insurance contracts as taxable considers this
income decreased by premiums paid on the payment date, up to the amount of income
. throttle if other income from personal insurance, which is not
claims and does not constitute termination of the insurance contract repeatedly
during the policy term, this income is not reduced by the previously applied
premium paid. for transactions in the form of an agreed retirement | || (board) is considered taxable indemnity
minus the premium paid, divided equally on the period pension options.
Unless a pension defined period, determined as the average length of life of the participant by
mortality tables from the Czech statistical Office
when the income starts to first draw. Payments from private life insurance
for determining the tax base reduced by the premiums paid,
which previously applied in connection with other income from insurance
people, which is claims and does not constitute termination of the insurance contract.
Surrenders for determining the tax base reduced by
contributions paid by the employer after January 1, 2001 and a premium paid
which previously applied in connection with other income from

Personal insurance, which is insurance benefit and does not constitute termination of the insurance contract
.. "

56th in § 8, at the end of paragraph 8 of the sentence" If it is to receive by
paragraph 1 or 3 flowing into the common property of spouses from a source
is not loaded into the business assets of any of the spouses is taxed
just one of them. ".

57th in § 9 . 6, the first sentence the words "and intangible" are deleted.

58th in § 9. 6 second sentence, the word "charge on a single or double entry
" replaced by the word "lead".

59th in § 9, paragraph 7, which reads:

"(7) When hiring a company under a special legal regulation 70)
income landlord who does accounting, also || |
A) the value of assets and liabilities, excluding liabilities, payment for which was
expense declining tax base, which transferred to the lessee,
unless they agreed settlement. If agreed partial payment
assets and liabilities, excluding liabilities for which reimbursement would be
expense declining tax base, the income of their value. If
agreed settlement receivables and liabilities, excluding those whose
payment would be an expense, reducing the tax base, higher than their
value, the income of the higher price

B) Unpaid difference between the value of real estate and movables in
holding at the beginning of the lease and the higher value upon termination of the lease
determined by special legislation 1a) or data
mentioned in accounts of the tenant, kept under special legal regulations
. ^ 20)
tax base will not increase under this provision in cases where the
arising from the operations described in this provision increased
under other provisions of this Act. For the purposes of this provision does not apply
§ 23 para. 13. ".

60th in § 10 paragraph. 1 at the end of the text of letter f) the words" or owner of a unit share
sheet of the share attributable to unit certificate
when canceling mutual fund, except for consolidation or merger
mutual fund. "

61st In § 10, at the end of paragraph 1 is replaced by a comma and | || letter j), which reads:

"j) income from the transfer of assets to the shareholder and income from settlement by
special regulation. ^ 70)."

62nd V § 10 paragraph 2 reads:

"(2) Revenue in accordance with paragraph 1, arising from the joint property of spouses
spouses are taxed at one of them. Revenue generated from husbands
sale or transfer of property or rights in the joint property of spouses
which were included in the commercial property is taxed at the spouse who had
such property or rights included in the business assets. For
revenue accruing from the sale or transfer of property or rights in
joint marital property, which were included in the business assets
deceased husband (wife) that accrue to the surviving spouse
(wife), with the deadline referred to in § 4 para. 1 point. a), b), c), r) aw)
relating to property or the rights included in the trading assets
disregarded. ".

63rd in § 10 paragraph. 3 letter a ) reads:

"a) income pursuant to paragraph 1. a) if the total does not exceed
taxpayer in the tax period CZK 20 000; while income taxpayer, which follows
income from beekeeping and which exceed the taxable period, the number of colonies
40, the amount of CZK 500 per hive ".

64th In § 10 at the end paragraph 5 sentence "U
revenue pursuant to paragraph 1. b) an expense reimbursement of advances, even if it is returned in
different period. ".

65th In § 10, at the end of paragraph 6 supplement the phrases" For income from transfer of assets to a partner
for expenditure deemed acquisition price of shares or
purchase price of the securities, the liabilities assumed, which were subsequently
paid, and paid the settlement, even if the payment occurs in another
tax period other than that in which follows income from the transfer of assets to
companion. For income from settlement with an expense deemed acquisition price
shares or the purchase price of the securities. ".

66th In § 10, at the beginning of paragraph 8, insert the phrase"
revenue pursuant to paragraph 1. f) and g) is also positive difference between the valuation of assets
under a special legal regulation 1a) and the amount of the amount recognized in the accounting
corporations or cooperatives in accordance with a special
legislation, ^ 20) upon termination shareholders participation in trade

Company or membership in the cooperative, if the share of the liquidation
balance or settlement amount will be settled in non-monetary form. If
partners or members of the team's termination of its participation in a commercial company or cooperative
created alongside the right to share in the settlement
non-cash form at the same time commitment to a company or cooperative
reduced the positive difference is about the amount of the obligation.. "

67th in § 11, the second sentence is replaced by the phrase" if it follows revenues from the use
things in ownership under a written agreement entered into by all
co-owners of a certain co-owners or otherwise,
than corresponds to their co-ownership shares, they distribute these revenues and expenditures
achieve, secure and maintain such income under this contract;
while expenses must be for the purpose of this provision is distributed in the same proportion as income
.. "

68th in § 11 of the last sentence, the word" may "shall be inserted
" venturers " .

69th in § 14 para. 1, third sentence, the words "preliminary insolvency administrator
special representative and the buffer manager, which is not
trades or business under a special legal regulation, 66)" | || replaced by the words "under § 7 para. 2 point. d) ".

70th in § 14 para. 2, letter c) reads:

" c) specified in § 7 para. 2 point. d). ".

71st in § 15 para. 1 point. b) the amount of" 23,520 CZK "is replaced by" 25
560 CZK. "

72nd V § 15 par. 3, the first sentence is replaced "the taxpayer
referred to in § 2 para. 3 reduces the tax base for the tax period of
amount referred to in paragraph 1. b) to f) if the total of his income from
sources in the Czech Republic (§ 22) is at least 90% of its
income excluding income not subject to tax under § 3, or are
exempt under § 4, 6, 8 and 10. ".

73rd in § 15 par. 3, second sentence, the words" in a separate tax returns "are deleted
.
|| | 74th in § 15 para. 8 first sentence, the words "animal protection"
inserted the words "and their health."

75th in § 15 para. 10 last sentence, the words "Use if or when used taxpayer
housing need "is replaced by" If a
used or if the housing need. "

76th in § 15 paragraph 11, including footnote No. . 32) reads:

"(11) In the event that participants in the loan contract to finance housing
needs more adult persons ^ 62) deduction applies either one of them, or every
of them, and it equally. If it is a subject of housing needs
described in paragraph 10 point. a) to c) and e) may be reduced
taxable only in the taxable period during which the taxpayer is subject all the time
housing needs described in paragraph 10 point. a) to c) owned and subject
housing needs described in paragraph 10 point. a), c) and e)
enjoyed for their own permanent housing or permanent residence of the other spouse,
descendants, parents or grandparents of both spouses, and in the case of construction, the building changes
^ 32) or the purchase of a building under construction was taking
subject of housing needs for their own permanent housing or permanent residence of the other spouse,
descendants, parents or grandparents of both spouses after the entry into force
occupancy permit. ^ 63) in the acquisition of ownership but enough || | object if the housing needs of the taxpayer owned at the end of the tax period
. If it is a subject of housing needs described in paragraph 10 point. d)
f), g) can be reduced taxable only in the tax year in which the taxpayer
apartment, house or apartment building obtained pursuant to paragraph 10
point. d), f), g) has been used to own permanent housing or permanent housing
other spouse, descendants, parents or grandparents of both spouses.
Total amount of interest, which reduces the tax base under paragraph 10
of all loans in one household may not exceed CZK 300 000
. If interest was paid only part of the year
amount claimed must not exceed one-twelfth of the maximum amount for each month the payment
interest.

32) § 139b of Act no. 50/1976 Coll., On territorial planning and building regulations
(Building Act), as amended by Act no. 83/1998 Coll. ".

77th In § 15 para. 12 first sentence, the words' taxpayer on "
inserted the word" his ".

78th in § 15 para. 12, the second sentence is replaced by the phrase" amount that can || | so deducted, equals the total contributions paid by the taxpayer on his
pension schemes with state contribution for the tax year

Reduced by 6,000 CZK.. "

79th in § 15 para. 13 first sentence is replaced by the following:" From the Ground
for tax period can be deducted by the taxpayer paid ordinary
insurance in the taxable period in his private life insurance
by the insurance contract concluded between the taxpayer as
policyholder and insured in one person and the insurance company that is licensed to operate
insurance activities in the Czech Republic under a special
legal regulation, 89), provided that the payment of premiums
performance of a pension or a lump-sum in the contract agreed to
60 months from the contract, while earlier in the calendar year
during which the taxpayer reaches age 60 years. Purchase
paid premiums are fairly allocated on the taxable period depending on the duration of insurance
day precision. ".

80th in § 15 para. 13, the last sentence is replaced by the phrase" Failure || | these conditions because of the termination of the insurance or additional changes
periods of insurance are entitled to claim deduction of the taxable base
tax expires and income in accordance with § 10 of the tax year in which this
actually occurred, the amounts of which the taxpayer in the relevant
years because premiums paid have reduced the tax base. ".

81st in § 15, paragraph 14, which reads:

" (14) from the tax base can deduct membership dues paid by member unions
this organization according to its statutes, which
carries out activities relating to the defense of
economic and social interests of employees within the scope defined by special legislation. ^ 82) thus
You can deduct an amount up to 1.5% of taxable income, except for income taxed
withheld under a special tax rate, up to
amount of CZK 3,000 per tax year. ".

82nd In § 18, at the end of paragraph 2 is replaced by a comma and
letter d), which reads:

"D) the revenue generated by way of just satisfaction awarded
European Court of Human Rights in the amount, the Czech Republic
obliged to pay, or by virtue of an amicable settlement of the matter before
European Court of Human Rights in the amount, which the Czech Republic
committed to pay. ^ 1c) ".

83rd In § 18 par. 4, at the end of subparagraph b) the words "and
revenues of municipalities and regions resulting from tax revenues or share them
fee revenues and cash payments, which are under special laws intake || | municipalities or counties ".

84th In § 18 par. 8, "senior local government units" are replaced
word "region".

Footnote. 17d) reads:

"17d) Act no. 129/2000 Coll., On regions (Regional Establishment), as amended
.".

85th In § 18, at the end of paragraph 9 of the sentence "When determining the tax base
shareholder of a public company to a previous sentence
disregarded.".

86th In § 18 par. 12, "belongs to the general; yet this
part of the tax base is determined in the same proportion as it is distributed
part of the profit attributable to the general partner under the MOA
otherwise equally. ^ 9c) "is replaced by" designated in the same proportion as
share in the profit or loss of the limited partnership
the general partner under a special law. ^ 9c). "

87th In § 18 par. 13 of the first part of the text, the word "set"
inserted the words "or special legislation".

88th In § 18, the following paragraph 14 of which, including footnotes.
17o) reads:

"(14) For those taxpayers set up special legislation to provide
public service television and radio broadcasting ^ 17o)
are subject to tax all income except income

a) of investment subsidies ,

b) interest on current account deposits.

17o) Act no. 483/1991 Coll., on Czech television, as amended regulations
.
| || Act no. 484/1991 Coll., on Czech Radio, as amended
regulations. ".

89th In § 19 para. 1, letter c) reads:

"C) income

first of the regulated cost-18d) rents, the rents of garages and
of payments for services provided with the use of these apartments and garages in houses in
property ownership and housing cooperatives, set up after
1958 on the construction of a financial, credit and other

Assistance under special legislation-18e)

Second from the rent of apartments and garages in homes owned
ownership and housing cooperatives, called by former
regulations as folk housing co-18f) and rents and
garages used by partners or members taxpayers incurred because that
become homeowners, and payments for services provided with the use
listed apartments and garages, under the assumption that rents
compliance with the rules regulating rents valid until 17 | || December 2002 on the set of flats, unless a special regulation stipulates rules
different. "

90th in § 19 para. 1 letter h) reads:

" h) revenues arising from the write-off of liabilities on settlement or a forced
compensation-19a) if, pursuant to a special legal regulation 20)
recorded to income. "

91st in § 19 para. 1 letter s), including footnote no. 92) reads:

"ch) income taxpayers who have not formed or established for the purpose
business, they receive a discharge part of the proceeds of lotteries and other || | similar games permitted under a special legal regulation, 92)

92) § 4 para. 2 of Act no. 202/1990 Coll., On lotteries and other similar
games, as amended. ".

92. In § 19 para. 1 point. t) after the word "established"
words "special legislation or."

93rd in § 19 para. 1 point. u) the words "interest income from bank deposits | || and dividend income flowing "is replaced by" income from participation in
company and the income from the share of profits from the share certificate (hereinafter referred
"dividend income") and interest income from bank deposits flowing ". | ||
94th in § 19 para. 1 point W) is deleted.

existing letters of) and ZF) are renumbered W) and on).

95th In § 19 at the end of paragraph 1 is replaced by a comma and letters
FH) to zl), added:

"FH) income from dividends and other profit shares paid by a subsidiary
a company which is the taxpayer referred to in § 17 para. 3,
parent company. This does not apply to profit-sharing paid
subsidiary company which is in liquidation,

Zg) income of the parent company at capital reduction
subsidiary companies, and only up to the amount by which the deposit was raised
shareholder or nominal value of the shares at the share capital increase
from its own resources under a special legal regulation, 70)
if it was the source of this increase profit company or a fund created from
profit

Zh) profit transferred managing or controlling entity on the basis of a
profit transfer agreements or control, in the case of income derived from
subsidiary of the parent company,

I) an income companion standing outside a settlement on the basis of a
profit transfer or control agreement when the outside standing
companion parent company in relation to controlled by the person

ZJ) income from dividends and other profit shares in the parent company,
which is the taxpayer referred to in § 17 para. 3, resulting from
subsidiary company which is resident in another Member State of the European
Union. This does not apply to shares of liquidation,
settlement shares and profit shares paid by a subsidiary company,
which is in liquidation,

Exp) royalties resulting company which is resident
another Member State of the European Union, from a company that is
taxpayer referred to in § 17 para. 3, or by a permanent establishment
company which is resident in another Member State
European Union, the Czech Republic,

Zl) interest on loans, loans, bonds, certificates of deposits, certificates of deposit and deposits
assimilated and bills of exchange, the
issuing obtains drawee funds and similar legal relationships arising
abroad (hereinafter referred to as "loans and advances")
resulting company which is resident in another Member State
European Union, from a company that is taxpayer
referred to in § 17 para. 3, or from permanent establishment of the company that is
tax resident of another EU member state on the territory of the Czech Republic
. This does not apply to interest on loans and borrowings, which are considered
profit shares pursuant to § 22 paragraph. 1 point. g), point 3,

Further interest on credits and loans where the lender has the right

First to participate in the debtor's profits, or

Second the right to change interest on loans and advances to the right to participate in the debtor's profits
.. "

96th in § 19, paragraphs 3-7, which including footnote
no. 93 ) added:

"(3) For the purposes of this Act

A) a company which is resident in another Member State
European Union, a company that is not a taxpayer referred to in § 17 par. 3 and


First one of the forms specified in the rules of the European Community
; ^ 93) such forms publishes the Ministry of Finance in the Financial
newsletter and information system with remote access and

Second according to the tax laws of the Member States of the European Union is considered
tax resident and is not considered a tax resident outside
European Union under the provisions of conventions for the avoidance of double taxation with a third country and


Third subject to any of the taxes specified in the relevant legislation
European Communities, ^ 93) having the same or similar character
like income tax. A list of these taxes publish
Ministry of Finance in the Financial Gazette and the information system with remote access. For
Company subject to these taxes is not a company that is
exempt or may elect exemptions

B) parent company, which is the taxpayer
referred to in § 17 par. 3 and has a form of joint stock companies or
limited liability company, or a company that is tax resident in another Member State
European Union, which has at least 24 months
continuously for at least 25% of the share capital of another company,

C) subsidiary company, which is the taxpayer
referred to in § 17 par. 3 and has a form of joint stock companies or
limited liability company, or a company that is tax resident in another Member State
European Union, the capital of the parent company
least 24 months continuously for at least a 25% stake

D) the third State is a State which is not a member of the European Union.

(4) The exemption under subsection 1. FH) to ZJ) can be applied to the condition
25% of the share capital, even before completing 24 months
conditions Going under paragraph 3, but
then this requirement must be met. Failure to meet minimum
above 25% stake in the share capital continuously for at least 24
months, then the exemption under

A) paragraph 1 point. zg) to Rev) presented by the taxpayer referred to in § 17 paragraph
. 3 as a breach of their tax liability for the taxable period or
period for which the tax return is being filed for which the exemption of taxes
exercised

B) of paragraph 1 point. FH) until zi), relied on by the taxpayer as a failure
taxpayer obligations and proceed according to § 38s.

(5) The exemption under subsection 1. Ac) and zl) may be applied if

First paying the interest on loans and advances or royalties and recipient
interest on loans and advances or royalties are related directly through capital
for at least 24 months continuous consecutive sequential
and

Second Recipient of interest on loans and advances or royalties is the beneficial owner and


Third Interest on loans and advances or royalties
not attributable to a permanent establishment located in the Czech Republic or a third country and

Fourth recipients of interest on loans and advances or royalties was issued
decision under § 38nb.
Exemption may be applied even before completion of the conditions set out in Section 1
but then this requirement must be met. Failure to comply with this condition
proceed appropriately in accordance with paragraph 4.

(6) The recipient of the interest on loans and advances and royalties is the beneficial owner
if they receive payment for their own
benefit and not as an agent, representative or agent for another person
.

(7) royalties means payments of any kind that
represents compensation for the use or provision of the right to use
copyright or other similar right of literary, artistic or scientific
, including film and cinematographic works, computer programs

(Software), as well as rights to patent, trademark, industrial design
design or model, plan, secret formula or process, or for the production
technical and business knowledge (know-how).
License fee also covers the reception for hire or for any other use
industrial, commercial or scientific equipment.

93) Council Directive 90/435 / EEC of 23 July 1990 on the common system
taxation of parent companies and subsidiaries of different Member States and
Council Directive 90/434 / EEC of 23 July 1990 on the common
system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares and
Directive 2003/49 / EC of 3 June 2003 on the common system of taxation applicable to interest and royalties
between related parties. ". || |
97th in § 20 paragraph 2 reads:

"(2) for a taxpayer in which there is a liquidation, the foundation
tax in the liquidation process and after its completion profit | || modified according to § 23 to 33. ".

98th Footnote. 19b) is deleted.

99th in § 20 par. 3, third sentence added to the end the words "or to transform
investment company pursuant to a special legal regulation 70)."

100th in § 20 paragraph 6 reads:

"(6) a taxpayer that is Komplementärin limited partnership, is
part of the tax base of the tax base or tax losses limited
company determined in the same proportion in which the share in the profit or loss
limited partnership of the general partner
under a special legal regulation. ^ 9c ) '.

One hundred and first In § 20 paragraph 7 reads:

"(7) Taxpayers defined in § 18 par. 3, who are not founded or established for the purpose
business tax base may be established pursuant to paragraph 1
reduced pursuant to § 34 further reduced by up to 30%, maximum However, about one million
CZK, when used funds obtained thus achieving savings tax
obligation to cover the costs (expenses) associated with the activities of which
obtained income not subject to tax, and no later than three | || immediately following taxable periods, while taxpayers
established to provide public service television or radio broadcasts
only be applied if the funds obtained in this way
following tax period to cover the costs (expenses) associated with
providing public services for community owners only
if applied if the funds so the following tax
period to cover the costs (expenses) associated with the building administration and
public universities only If they apply the resulting
funds in the next tax year to cover the costs (expenses)
educational, scientific, research, development or artistic activities.
In the event that the 30% reduction is less than CZK 300 000, you can deduct the amount
CZK 300 000, up to the amount of the tax base. ".

102nd in § 20 . 8 first sentence, the words "animal protection"
inserted the words "and their health."

103rd in § 20b paragraph. 2, "in the same proportion as it is distributed || | profit under the contract, otherwise equally "replaces

" a) a shareholder of a public company in the same proportion in which they are distributed
profit under the contract, otherwise equal
work, ^ 9b)

B) the general partner of a limited partnership in the same ratio, which is
share in the profit or loss of the limited partnership by the general partner
special legislation 9c). "

104th in § 21 paragraph. 1, the number "31" is replaced by "28".

105th in § 21 para. 1, the number "28" is replaced by "26".

106th in § 21 paragraph. 1, the number "26" is replaced by "24".

107th in § 21 para. 5, the words "valid on the last day of the tax
period or part thereof" is replaced by "effective as of the last
day of the taxable period or the period for which the tax return is being filed. "

108th in § 22 paragraph. 1 at the end of subparagraph g) is replaced by a comma and
following points 10 and 11 are added:

. "10 revenues generated by business associates in connection with
capital reduction

11th revenues from payments receivable acquired by assignment. ".

109th in § 22 paragraph. 3, the words" point. b) and paragraph. 4 point. b) "are deleted.

110th in § 23 paragraph 2 reads:

" (2) To determine the tax base is based

A) profit (profit or loss), always without influence

International Accounting Standards, for taxpayers who keep accounting
. ^ 20) Taxpayers who prepare financial statements in accordance with International Accounting Standards
, for the purposes of this Act shall apply to determine
profit by special legislation. ^ 20i)
When determining the tax base disregards the entries in off-balance sheet accounts
unless this Act stipulates otherwise. To determine the tax base
public companies and limited partnerships are based on
profit adjusted for the transfer of shares in the profit of associates
public company limited or general partners
company,

B) of the difference between revenues and expenditures for taxpayers who do not
accounting.

20i) Decree no. 500/2002 Coll., Which implements certain provisions
Act no. 563/1991 Coll., On Accounting, as amended, for
entities which are entrepreneurs
in the system of double-entry bookkeeping.

Decree no. 501/2002 Coll., Which implements certain provisions of Act No.
. 563/1991 Coll., On Accounting, as amended, for accounting
units that are banks and other financial institutions.

Decree no. 502/2002 Coll., Which implements certain provisions of Act No.
. 563/1991 Coll., On Accounting, as amended, for accounting
units that are insurance companies. ".

111th in § 23 para. 3," Profit "is replaced | || "profit" and the word "profit" is replaced
words "profit".

112th in § 23 par. 3 point. a) 4, the words "or the difference between income
and expenditures "shall be deleted and the word" done ", the following text" and influenced
profit. Profit is increased further by the amount of
which was reduced profit under subparagraph c) 1
for the previous tax year, in the tax period when correcting misstatements
recognized on the balance sheet. "| ||
113th in § 23 par. 3 point. a) section 5 of the first sentence the words "
maintaining double-entry bookkeeping" is replaced by "that leads
accounting."
| || 114th in § 23 par. 3 point. a) section 6 of the first sentence the words "Cashier in
double-entry bookkeeping" is replaced by "that leads
accounting."

115 . In § 23 par. 3 point. a) the comma at the end of paragraph 6
replaced by a period and the following sentence "the lender, which keeps accounts receivable and forward
of these contractual penalties or for which the claim of the || | sanctions extinguished by means other than the payment and the amount was
under subparagraph b) of paragraph 1 items reducing profit
in previous tax periods, is obliged by the amount of the receivable
increase profit. ".

116th In § 23 par. 3, at the end of subparagraph a) The following paragraphs 7 to 12, which
including footnote no. 94) added:

"7th amount of canceled reserves, the method of creation and the amount for tax purposes
by special legislation, ^ 22a) for a taxpayer who does not
accounting

eighth difference between the valuation non-monetary contribution and the amount of deposit paid
business associate company or a cooperative team member ^ 94)
or part of the difference by which the acquisition price has not been reduced share
(§ 24 par. 7), as of the date of corporations or cooperatives
when establishing a new company or a cooperative, in other cases
the date of repayment of the deposit. ^ 70) This does not apply to taxpayers
referred to in § 2,

9th or a part, which has reduced the tax base under §
20, paragraph. 7, in such amount as the resources thus obtained were
used in accordance with the condition for reducing the tax base, and in that
tax period when the taxpayer ends up activity or set
deadline for use of resources,

10th positive difference between the mutual obligations and receivables
participating and successor companies or cooperatives, which suffer
to extinction as a result of the conversion merger of the person of the debtor and the creditor
excluded in the opening balance sheet in favor of equity, and that u
acquiring companies or cooperatives in the first taxable period or
period for which it is acquiring the company is required to file a tax return,
and this difference is determined without the influence of fair value measurement

Purposes of conversion. This difference is reduced by the portion of receivables
disappearing as a result of merging the person of the debtor and the creditor, which was the creditor
debited to expenses which were not considered tax deductible under
§ 24. This provision does not apply to claims and liabilities arising from
of contractual fines, default interest, fees arrears, penalties and other sanctions
of contractual relationships

11th the positive difference between the valuation of assets under a special legal regulation
^ 1) and the amount of the amount recognized in the accounting business
companies or cooperatives in accordance with special legislation 20)
with partner or team member upon termination of its participation
company in business or membership in the cooperative, if the share of the liquidation
balance or settlement amount will be settled in non-monetary form. If
partners or members of the team's termination of its participation in a commercial company or cooperative
created alongside the right to share in the settlement
non-cash form at the same time commitment to a company or cooperative
reduced the positive difference is about the amount of commitment

12th the amount seized in the balance sheet liability extinguished otherwise than his
fulfillment, offsetting agreement between lender and borrower, which
existing obligation is replaced by a new one, and the settlement by
special legal regulation, 88) unless
under a special legal regulation 20) recognized in income. This does not apply to obligations
of contractual fines, default interest and other penalties imposed by
obligations and the commitments of the title was
expense (cost), but it expenses (costs) for achieving,
securing and maintaining taxable income only if it was paid.

94) § 163a paragraph. 3 of the Commercial Code. ".

117th in § 23 par. 3 point. B) points 1 and 2, the words" Cashier in
double-entry bookkeeping "is replaced the words "that leads
accounting."

118th in § 23 para. 3, at the end of subparagraph b) the following point 3 is added:

"3. the amount of other expenses (costs) that can be claimed as expenses
(costs) for achieving, securing and maintaining taxable income only if they were paid
occurs if they are paid in a taxable period
than in which the costs impacted profit.
This also applies to the taxpayer's legal successor,
vanished without carrying out the liquidation. The tax base can not be reduced by interest paid by
not expenses (costs) for achieving, maintaining and securing income from
reasons stated in § 25 par. 1 point. w). "

119th in § 23 par. 3 point. c) point 3, the words" credited
income "is replaced by" credited to profit or loss ".

120th in § 23 par. 3 point. c) section 4 reads:

"4. gains or losses arising otherwise than buying a property, unless this Act
specified otherwise. "

121st in § 23 para. 3, at the end of subparagraph c) the following point 5 is added:

"5. an amount equal to the negative difference between the valuation of a business or part
venture constituting a separate branch at stake acquisition or transformation
^ 70) and the total of individually revalued asset components
net of assumed liabilities (goodwill) if, pursuant to
special legal regulation 20) recognized in income. ".

at the end of paragraph 3 the following sentence" the same procedure if
tax return is filed for a period other than the taxable period. ".

122nd in § 23 para. 4, letter a), including footnote no. 35a) reads:

" a) for taxpayers listed in § 2 para. 2, in § 17 para. 3 and
permanent establishment (§ 22 paragraph. 2) income from which tax is levied special
rate under § 36. For pension funds, the tax base does not include
well as interest income from bond-35a) of promissory notes issued by the bank to ensure
claims arising from the creditors' deposits, deposit certificates of deposit and
on the same footing, ^ 35b) interest, winnings and other income from
deposit on passbook a deposit account, @ 35d)

35a) Act no. 530/1990 Coll., On Bonds, as amended
regulations. ".

123rd in § 23 para. 4 point. E) the word" cleared "
replaced by the word "charged".

124th in § 23 para. 4, at the end of paragraph e) replaces the comma and full stop
following sentence "the same shall taxpayers listed in § 2, who | || do not keep accounts. "

125th In § 23 at the end of paragraph 4 is replaced by a comma and

Letters g) to k), which including footnote no. 95) added:

"G) the amount recognized in other income (revenue)
under a special legal regulation ^ 20) when related to expenses (costs) incurred on income
which was not in previous tax periods subject to tax or the || | exempt, up to a maximum amount of expenses related
(expense)

h) the amount paid to shareholders, or a member
team by virtue of participation in a company or cooperative during || | capital reduction, which reduces the acquisition price of the shares (§ 24
par. 7),

i) change in fair value (gains or losses) of a security or interest in a
business company or a cooperative and change in the valuation of the equity
(consideration), which is accounted for as an expense or income by
special regulation. ^ 20) This does not apply to the change in fair value
security that is traded on a public market and it
and foreign, is if the foreign market in a Member State
Organization for economic cooperation and development, or when trading via foreign market
approved by the securities Commission ^ 95)
(hereinafter the "registered security") and the change in fair value
bond, share certificate ^ 16) and securities representing participation
on capital investment fund. To determine whether a
securities pursuant to the preceding sentence, the critical condition of the sale date
the security. Equity valuation (consideration) for the purposes of this Act
not considered to be fair value, ^ 20)

J) the taxpayer referred to in § 17 amount charged to income
equal to the difference between the valuation of non-monetary contribution and the amount of deposit paid
business associate company or a cooperative member
team ^ 94) where a it reduces the acquisition price of the share

K) change in fair value (gains or losses) in receivables that
taxpayer has acquired and held for trading, which are accounted for as an expense or income
under special legislation. ^ 20)

95) Act no. 591/1992 Coll., On Securities, as amended
regulations. ".

126th in § 23 paragraph 7 including footnotes. 20d) reads :

"(7) If different prices agreed between related parties from prices which would
been made between independent persons in current business relations for
same or similar conditions and, if not this difference
satisfactorily documented, the tax administrator modifies the tax base of the taxpayer difference found;
Not specify a price that would be negotiated between independent persons
in usual business relations under the same or similar terms used
price determined pursuant to special legislation. ^ 1) For
price which would be negotiated between independent persons in current
business relations in determining the amount of interest charged on loans-20d)
for the purposes of this provision, the interest rate of 140% of the discount interest rate
Czech national Bank valid at the time a conclusion of the contract;
this is not the case where the agreed amount of interest on a loan is lower than the interest
140% discount rate of the Czech National Bank valid at the time
contract and the creditor is a person resident or established in
abroad or lender partner or team member mentioned in § 2 paragraph
. 2 and § 17 para. 3. This provision shall not apply to the venal
provide the room with the necessary equipment
employer, trade union organization for the necessary operational activities. Related parties for
purposes of this Act

A) capital-related persons, while

First if one person directly participates in the capital or voting rights
another person, or if one person directly involved in the
capital or voting rights of more persons; while this percentage represents
least 25% of capital or 25% of the voting rights of these persons are
all such persons together related directly through capital,

Second if one person indirectly in the capital or voting rights
another person, or if one person directly or indirectly involved in the
capital or voting rights of more persons; while this proportion
represents at least 25% of capital or 25% of the voting rights
these people, all of them are mutually connected persons
capital,

B) otherwise related persons, namely persons


First where one person participates in the management or control of any other person

Second when the same person or persons close-20c) in the management or control of other persons
these other persons are persons otherwise connected
,

Third controlling and controlled, and the entities controlled by the same controlling
person

Fourth nearby, @ 20c)

Fifth to establish a legal relationship mainly to reduce the tax base or increasing tax
loss.
Share capital or voting rights in a
taxable period or the period for which it is being filed tax return is
determined as the arithmetic average of monthly state.

20d) § 657 et seq. Civil Code. ".

127th in § 23 para. 8 in the introductory part of the text, the words" economic
result "is replaced by" Profit ".

128th in § 23 paragraph. 8 point. a) the words "keeping accounts in the double-entry bookkeeping
" are replaced by "who keep accountancy."

129th in § 23 para. 8 point. b) point 1 the word "charged in the double-entry system
" is replaced by "lead".

130th in § 23 para. 8 point. b), point 2, first sentence, the words "recorded in
simple accounting ' replaced by "
keep tax records" and the word "received" the words "and paid".

131st in § 23 para. 8 point. b) section 3 reads:
| || '3. in cases where the taxpayer does accounting except as provided in Section 2
nor a tax records, the price of unused inventory of the amount of receivables
[with the exception of the claims referred to in § 24 par. 2 point.
Y)] and advance payments. ".

132nd in § 23 para. 8 last sentence in the final part of the text
words" if not the entity. ^ 20) "is replaced by"
initiation or tax records. ".

133rd in § 23 para. 13 first sentence, the words" not accounting in the double entry system
"are replaced by" who do not ".

134th in § 23 para. 14 first sentence is replaced by the phrase "in the transition from
tax records to accounting for taxpayers with income under § 7
be the value of inventories and receivables, which the taxpayer filed at the time | || initiation of bookkeeping, the tax base to include either a lump sum at the time of initiation
bookkeeping or gradually
5 consecutive tax periods, starting with the tax year launch guidance
accounts. ".

135 . In § 23 para. 14, the second sentence is replaced by the following sentence:
"terminates if interrupted or if the taxpayer activity or terminated if the line
accounts before the expiry of the inclusion of inventories and receivables in the base
tax increases in the tax year in which the activity is interrupted or terminated or
which was completed bookkeeping, tax base by
value of inventories and receivables not included in the tax base. ".

136th In § 23 paragraph 15 reads:

"(15) The tax base includes the difference between the valuation of the company or
part of the company, constituting a separate organizational unit ^ 70) acquired
buys a summary of the valuation of its individual components of assets in the accounts of the seller
net of assumed liabilities (hereinafter "valuation difference
when buying a business or part of a business"). the positive valuation difference when
buying a business or part of a business are included in expenses (costs)
evenly within 180 months, this pro rata per
number of months in the relevant tax period or periods for which it is served
tax return. Negative valuation difference when buying a business or part
business is increasing the amount of profit or the difference between || | income and expenditure evenly within 180 months, in equal proportions
attributable to the number of months in the relevant tax period or periods for which
is fed tax return, if not at the same rate by a special regulation
^ 20) included in income (revenue).
amortized portion of the negative valuation difference when buying a business or part of a business
taxpayer is obliged to include in the tax base at the disposal of the last
component of intangible assets or fixed assets;
can proceed similarly also amortized portion of positive valuation difference when
buying a business or part of a business. In phasing
forming property purchased, or part of an undertaking valuation difference does not change.
When hiring a company, ^ 70) the lessor depreciated valuation difference
when buying a business or part of a business, the tenant may, upon written

Contract with the landlord to continue the inclusion of valuation
difference in the tax base similarly for the duration of the lease. When the merger or transfer
assets to a partner or division of a company or cooperative
^ 70) the amortized portion
positive or negative valuation difference when buying a business or part of a business shall be included in the tax base disappearing
business company or cooperative if
been agreed that the acquiring company or cooperative
continued inclusion in the tax base, by analogy, as if to transform
occurred. Positive or negative difference between the valuation of the company or part
company constituting a separate organizational unit ^ 70) acquired by purchase and
sum of its components individually revalued assets reduced by
liabilities assumed (goodwill) is included in the tax base similarly
as gains or losses on the purchase of a business or part of an undertaking. ".

137th in § 23 para. 16" accounting "are deleted.

138th in § 23 para. 16 the first sentence is replaced "when selling a business
or part of the taxpayer, who does bookkeeping, entering
tax base income from sales and the value of all the forwarded commitments.".

139th Under § 23 the following new § 23a to 23d, which, including the title added:

"common system of taxation applicable to business transfer, exchange of shares, merger and division


§ 23a

Transfer of a business or its separate parts to the company

(1) The transfer of the enterprise or its separate parts to the company (hereinafter
'transfer of a business or its separate parts ") for the purposes of this Act
means the procedure whereby a company transfers, without being destroyed
(hereinafter "the transferor company"), business or part of which is a separate
organizational and functional unit
used to operate one or more objects (hereinafter "the firm or its individual part
') to another company (hereinafter referred to as "receiving
company"), so that for the transferred business or its separate part
obtained by transferring the company's share in the receiving company or
increase its contribution to the capital of the receiving company .

(2) The acquisition price of the share in the receiving company's price converted
company or its separate parts, as it was awarded for the in-kind contribution
under a special legal regulation, 70) in the other cases identified by the price
special regulation. ^ 1)

(3) Revenue (income) incurred by the transferring company in the transfer
company or its separate parts in connection with the valuation of the transferred
assets and liabilities for the purpose of transfer of the business or its separate parts
not included in the base taxes.

(4) The recipient company or beneficiary company through
its permanent establishment situated in the Czech Republic continues
depreciation begun transferring company are transferred in tangible and intangible assets
which can be depreciated under this Act [§ 30 paragraph.
12 letter. m)].

(5) The recipient company or beneficiary company through
its permanent establishment situated in the Czech Republic is entitled

A) assume risk provisions related to divested business
or its separate parts formed by transferring company
special legislation 22a) under conditions that would apply to
transferring company if the divestiture of a business or its separate parts
materialized,

B) take a tax loss or part of the tax loss recorded
transferring company which is related to the divested business or its separate parts and
never previously applied deductable from the tax base
transferring company. This tax loss can be claimed as a deductible item
from the tax base in the tax periods remaining until
five tax years immediately following
taxable period for which the tax losses of the transferring company charged
under the conditions laid down in this Act . If the taxpayer fails to prove what part
tax loss relates to the business transferred or its separate parts
provides for this part of the tax losses by the ratio of the value of the transferred assets
recorded in the accounts of the transferring company under a special
legal regulation 20), immediately before the transfer

Less the liabilities transferred at the transfer of the business or its separate parts
and value of all assets recorded in the accounts of the transferring company
under a special legal regulation 20)
less any liabilities of the transferring company immediately prior to the transfer,

C) accept items deductible from the tax related to the business transferred
or its separate parts, which are entitled
transferring company in accordance with § 34 para. 3 et seq., And that have || | transferring company were exercised under conditions that would apply
for transferring company if the transfer of the business or its separate parts
materialized.

(6) The provisions of paragraphs 2, 3 and 5 shall apply unless

A) the transferring company and the receiving society are taxpayers
mentioned in § 17 para. 3 and have the form of joint or
limited liability company,

B) transferring company is a company which is resident
another Member State of the European Union and the host society is
taxpayer referred to in § 17 par. 3 and has a joint stock company or
Limited Liability Company and transferred the assets and liabilities are not
after the transfer of the permanent establishment of the receiving company
located outside the territory of the Czech Republic or

C) transferring the company's taxpayer referred to in § 17 par. 3 and has a
a joint stock company or a limited liability company or
company which is resident in another Member State
European Union, receiving society is one that is
tax resident in another Member State of the European Union and the converted
assets and liabilities are after the transfer of the permanent establishment receiving
company located in the Czech Republic.

§ 23b
Exchange of shares


(1) an exchange of shares for the purposes of this Act, a procedure in which
one company (the "acquiring company") acquires a share in another
Company (the "Acquired Company") range,
which represents a majority of the voting rights acquired company, thereby providing
shareholders of the acquired company for a stake in the acquired company shares in the acquiring company
with any cash payment.
Majority of voting rights means more than 50% of all voting rights.
Acquisition of a stake in the acquired company made
acquiring company through a securities trader ^ 95) or a person with a similar
position abroad is considered as one transaction, for
provided they take place in within the six month period.

(2) cash payment in the exchange of shares
means a payment granted by the former owners of shares in the acquired company for shares in the acquiring company at
exchange of shares, which may not exceed 10%
nominal value of all shares in acquiring company, or if no
determine the nominal value of the shares in the acquiring company, 10%
carrying value of all the shares in the acquiring company.

(3) The acquisition price of shares in the acquiring company at a shareholder
value of the acquired company, which had a stake in the acquired company
for the purposes of this Act at the time of the exchange. In the same way down
acquisition price of shares in the acquiring company, which is not included in the commercial property
taxpayer referred to in § 2.

(4) Revenue (income) incurred by the acquired company because
revaluation of shares in the acquired company at the disposal of shares are not included
in the exchange of shares in the tax base. This does not apply for the supplement
Match.

(5) The acquisition price of shares in the acquired company at acquiring
company establishes a fair value pursuant to a special legal regulation
. ^ 20)

(6) The provisions of paragraphs 3 to 5 shall apply, unless the acquiring company and the acquired company
taxpayers are set out in § 17 para. 3,
who have a form of joint stock companies or limited liability companies or
are companies which are resident in another Member State
European Union and the acquired company

A) the taxpayer referred to in § 2 para. 2 or in § 17 para. 3, or

B) the taxpayer is not mentioned in § 2 para. 2 or in § 17 para. 3, but
held a stake in the acquired company, and holds a stake in the acquiring company

Through a permanent establishment situated in the Czech Republic.

§ 23c

Mergers and divisions of companies

(1) The merger of the purposes of this Act means a procedure in which


A) all assets and liabilities of one or more companies, which expires
and without liquidation (the "company acquired")
transferred to another existing company (the "acquiring existing
company "), the shareholders of the dissolved company acquires stake in
acquiring existing companies with a possible cash payment,

B) all assets and liabilities of two or more of the companies being acquired
transferred to a newly formed company (hereinafter referred to as the "successor company founded
") that these defunct company founded while
associates of the acquired companies acquire stake
in acquiring established companies with a potential cash payment,

C) all assets and liabilities of the dissolved company is transferred to another
company that is the sole shareholder of the company being acquired (hereinafter
"the successor company, which is the sole shareholder").

(2) dividing the company for the purposes of this Act means the process
in which all assets and liabilities of the company being acquired
transferred to two or more existing or newly formed company (hereinafter
"acquiring company at division "), which associates dissolving
companies acquiring shares in the recipient companies in the division with
any cash payment.

(3) Company merger and divisions in society are also considered
transformation of society under a special legal regulation, 70) while
transfer of assets to the shareholder shall be deemed merger of only
are met conditions referred to in paragraph 1. C).

(4) Revenue (income) acquiring an existing company, the acquiring
based company, the acquiring company, which is the only
partner, or the successor company in the division of society
incurred due to the revaluation of assets and liabilities for purposes
company mergers or divisions are not subject to taxation.

(5) Revenue (income) partner company being acquired
incurred due to the revaluation of assets and liabilities for the purpose of company mergers or divisions
companies are not subject to taxation. This does not apply to
cash payment. The provisions of this paragraph shall not apply if
company being acquired and the acquiring an existing company, the acquiring
based company, the successor company, which is the only
partner, or the successor company in the distribution of the taxpayers
referred to in § 17 . 3, having a form of joint stock company or
limited liability companies, or companies that are
resident in another Member State of the European Union and Confederate defunct company


A) the taxpayer referred to in § 2 para. 2 or in § 17 para. 3, or

B) the taxpayer is not mentioned in § 2 para. 2 or in § 17 para. 3, but
held a stake in the acquired company and holds an interest in acquiring
existing company, the acquiring established companies, acquiring
company that is the sole shareholder, or the acquiring company at
distribution through a permanent establishment located in the Czech Republic
.

(6) The acquisition price of shares in the acquiring existing companies, based
successor company, the acquiring company, which is
sole shareholder, or the successor company in the division
acquired in a merger of companies or division of the company is at | || shareholder value defunct company, which had a stake in the company being acquired
for the purposes of this Act on the date preceding the balance sheet
day prior to the record date of the merger or division. In the same way
down the acquisition price of shares in the acquiring existing companies, based
successor company, the acquiring company, which is
sole shareholder, or the successor company in the division who
not included in the business assets of a taxpayer referred to in § 2.

(7) acquiring an existing company, the acquiring based company,
successor company, which is the sole shareholder, or successor
company division or acquiring an existing company,

Successor based company, the successor company, which is
sole shareholder, or the successor company in the division
through its permanent establishment located in the Czech Republic
continued depreciation commenced the company being acquired tangible and
intangible assets, which came as a result of mergers between companies or
distribution company, and which can be depreciated under this Act [§ 30 paragraph
. 12 point. m)].

(8) acquiring an existing company, the acquiring based company,
successor company, which is the sole shareholder, or successor
company division or acquiring an existing company,
successor based company, the successor company, which is
sole shareholder, or the successor company in the division
through its permanent establishment located in the Czech Republic, is entitled


A) assume risk provisions created by the merging companies
by special legislation 22a) under conditions that would apply
for the defunct company, if the company merger or division
companies made, | ||
B) take the tax loss defunct company, which has not yet been implemented
deductable from the tax base
merging companies. This tax loss can be deductable from the tax base
in the tax periods in the remaining five tax
period immediately following the taxable period for which the tax loss
defunct company assessed the conditions laid down in this Act
,

C) accept items deductible from the tax base to which entitlement
company being acquired in accordance with § 34 para. 3 et seq., Which have not yet been applied
company being acquired under conditions that would apply
for the company being acquired if the company merger or division
companies made.

(9) Paragraphs 4, 5, 6 and 8 apply if

A) the company being acquired and the acquiring an existing company,
successor based company, the successor company, which is
sole shareholder, or the successor company in the division
taxpayers are set out in § 17 para. 3 and have the form
joint stock companies or limited liability companies, or

B) the company being acquired is a company which is resident
another Member State of the European Union and the successor existing
company, succession based company, the successor company,
who is the sole or surviving company upon distribution
taxpayer is referred to in § 17 par. 3 and has a form of joint
or limited liability companies, and if the assets and liabilities that were transferred from
company being acquired to the acquiring an existing company, based successor
company, the acquiring company, which is
sole shareholder, or the successor company in the division
merger between companies or divisions are not part
permanent establishment acquiring an existing company, the acquiring
based company, the acquiring company,
which is the sole shareholder, or the successor company in the distribution outside
Czech Republic or

C) the company being acquired is the taxpayer referred to in § 17 par. 3 and has a
a joint stock company or a limited liability company or
company which is resident in another Member State of the European Union and
successor existing company, the acquiring
based company, the successor company, which is the sole shareholder, or
successor company in the division is a company which is tax
resident in another Member State of the European Union, and if property and
liabilities that were transferred from a defunct company to the successor
based company, the acquiring company, which is the sole shareholder, or
successor company in the distribution of a merger between companies or
distribution companies are part of the permanent establishment acquiring
existing company, the acquiring established companies, the successor
company that is the sole shareholder, or the acquiring company at
division located in the Czech Republic.

§ 23d

(1) A taxpayer who meets the conditions specified in § 23a, 23b or § 23c

Notified before the transfer of the business or its separate parts or before
exchanging shares his local tax authority that will
proceed under § 23a, 23b or § 23c.

(2) The provisions of § 23a paragraph. 5 point. b) c) and § 23c paragraph. 8 point. b) a
c) can not be used if the main reason, or one of the main reasons
transfer of the business or its separate parts, exchange of shares, merger
company or division of the company is to reduce or avoid tax
especially if it is clear that the transfer of a business or its separate parts
, exchange of shares, the merger of the company or division
there are sound economic reasons as
restructuring or increasing the effectiveness of the activities of companies that transfer || | company or its separate parts, exchange of shares, merger or division of companies
companies involved.

(3) If the transfer of the business or its separate parts receiving
company or merger of the company or division
company being acquired or acquiring an existing company,
successor based company, the successor company, which is
sole shareholder, or the successor company in the division
company that for more than 12 months preceding the transfer
company or its separate parts or the relevant date of the merger or division
actually performed no activity, it is considered that
there are sound economic reasons for the transaction, unless he proves either of
affected taxpayers opposite.

(4) If the conditions set out in § 23a to 23c tax base
determined using § 23a to 23c judged as not meeting the tax obligations of the taxpayer
.. "

140th under Title § 24 moves over the 24th §

141st in § 24 para. 2 at the end of the text in subparagraph d) the words "and
membership fee payer employers' organizations established under special regulation
^ 96) up to 0.5% of the total assessment
foundations for social security contributions and state employment policy
^ 21) for the taxable period or the period for which it is served
tax return. "

Footnote. 96) reads:

"96) § 9a of Act no. 83/1990 Coll., on association of citizens, as amended
.." | ||
142nd in § 24 par. 2 point. f), second sentence, the words "keeping records in
double-entry bookkeeping" is replaced by "who keep accountancy."

143rd V § 24 par. 2 point. h) at the end of paragraph 1
comma is replaced by a semicolon and the word "yet if applicable depreciation on tenant
tangible assets and intangible assets leased under a charter
business ^ 70) expenses (costs) only a portion of the rent that the tenant
exceeds the applicable depreciation ".

144th In § 24 par. 2 point. h) Section 2, 'keeping records in
simple accounting "is replaced by" who keep tax records
".

145th In § 24 par. 2 letter ch) reads:

"Ch) real estate transfer tax, even if the guarantor for payment
original owner-26ch) and real estate tax, only if they were paid
, as other taxes and fees, except as § 25th
income taxes paid abroad, the expenses (costs) only
revenues, which are included in the tax base, or in a separate
tax base pursuant to § 16 para. 2 and § 20b, and only to the extent to which
not counted on the inland tax obligation under § 38f.
This expense (cost) will apply to the taxable period or the period for which it is served
tax return, following the tax period
or the period for which the tax return is being filed, which covers
foreign tax which was not offset the tax liability in the country
".

146th In § 24 par. 2 point. i) the words "paragraphs 8 and 9 for cases where
asset was acquired Contributions by member cooperatives'
replaced by" paragraph 9 for cases where the asset was acquired by converting
^ 70). "

147th In § 24 par. 2 point. k) point 2, the word "seat" is replaced by
"place".

148th In § 24 par. 2 point. k) point 3, the words "increased to twice the"
deleted.

149th In § 24 par. 2 point. a) the words' keeping records in
simple accounting "is replaced by" who keep tax records
".

150th In § 24 par. 2 point. s) in the introductory part of the text, the words "u

Taxpayers keeping accounts in the double-entry bookkeeping "is replaced
" of a taxpayer who keeps accounts. "

151st in § 24 par. 2 point. A) point 1 the words" except as specified at §
25 paragraph. 1 point. zg), "are deleted.

152nd in § 24 par. 2 point. s) at the end of point 2 is replaced by a comma and
following point 3 is added:

"3. paid gift tax for assets acquired free of charge, to the amount
income from her assignment. ".

In the first sentence, at the end of the text under point 3, the words" 1 and 2 "are replaced by the words
"1-3."

153rd in § 24 par. 2 point. t) in the first sentence after the word "deposit"
inserted the words "or transformation ^ 70)."
|| | 154th in § 24 par. 2 point. t) second sentence after the word "deposit"
inserted the words "or transformation ^ 70)," and the word "paste" the words "or transformation without affecting
fair value ^ 20). "

155th in § 24 par. 2 point. v) in the introductory part of the text the word
" depreciation, ^ 20) "the words" except as provided in § 25 par. 1 point.
Zg). "

156th in § 24 par. 2 point. V) point 1 the words" (except for the change in legal form
) "is deleted and the words" or for the canceled trade
company (teams) on the date of cancellation without likvidce "is replaced by" or
dissolving corporations or cooperatives on the day preceding the effective date of the conversion
without affecting the fair value ^ 20). "

157th in § 24 par. 2 point. v) point 2, first sentence, the words "defined
special legal regulations 20)" is replaced by "who
depreciated under this Act (§ 32a) "and the words" (except for the change of legal form
) "is deleted.

158th in § 24 par. 2 point. v) point 2, the third sentence is replaced by the phrase" U
intangible assets acquired by conversion of accounting depreciation expense
(expense) for the acquiring company or cooperative referred to above
residual value ^ 20), registered with the dissolved trading companies or cooperatives
on the day preceding the effective date of the conversion, net of valuation || | fair value ^ 20) under the condition that this intangible assets at
merging company or cooperative acquired for valuable consideration. ".

159 aircraft. In § 24 par. 2 point. v) at the end of point 2 comma replaces the dot
and the following sentence "This provision does not apply to positive or negative
difference between the valuation of a business or part of a business, forming
independent organizational unit, ^ 70) acquired mainly buys stake
or valuation of assets and liabilities within the company transformations and the aggregate
its components individually revalued assets net of assumed liabilities
(goodwill) ".

160th In § 24 par. 2 point. y) the introductory part of the text reads: "for taxpayers who keep
accounts receivable nominal value or the purchase price
receivables acquired by assignment, deposit and the conversion
society ^ 70) eventually paid gift tax for purchased receivables
free of charge, provided that a claim at its inception was
charged in revenue, was included in the tax base as established under §
23-33 and which can create adjustments pursuant to subparagraph i) to
debtor. "

161st In § 24 par. 2 point. y) point 1 reads:

"The first in which the Court rejected a petition for bankruptcy-26i) or whose
court annulled the bankruptcy for lack of assets and asset
taxpayer was registered in the bankruptcy and should be settled from the bankruptcy
nature, ".

162nd In § 24 par. 2 point. y) the word "profit"
replaced by "profit".

163rd In § 24 par. 2 point. for) the word "profit" is replaced
words "profit".

164th In § 24 par. 2 letter zc) reads:

"ZC) expenses (costs) which are not in accordance with § 25 expenditures (costs)
to achieve, assure and maintain income, and only up to the amount of income (revenue)
with them directly related condition that the income (revenue)
affected profit in the same period or in previous tax periods
.
the same shall payers referred to in § 2, who do not keep accounting ".

165th In § 24 par. 2 letter zg) to zi) added:

"Zg) total expenses (costs) on derivatives ^ 95) and only up to the amount
total income (revenue) from derivatives for the tax period, while the letter from c) and §
23 paragraph. 4 point . e) in this case can not be used. the total expenditure
(costs) on derivatives and total income (revenue) from derivatives includes the

Change in fair value of which was not charged in the partial or final settlement
. If this total expenditure (costs) on derivatives
for tax year exceed the total income (revenue) from derivatives, can be the difference
claimed as an expense (cost) for a maximum of 3
immediately following taxable periods or periods for which it is served
tax return, in different periods of the maximum amount,
by which the total income (revenue) from derivatives exceeds the total of expenses (costs)
on derivatives in the intervening period. Upon termination of the taxpayer without
winding up this difference may or portion thereof, that did not apply
taxpayer extinct without liquidation, claimed as an expense (cost)
taxpayer's legal successor of the defunct without liquidation
under the same conditions, as if the dissolution without liquidation occurred.
This provision shall apply for the period for which it is served
tax return. This provision shall not apply to derivatives that
taxpayer demonstrably negotiated in order to ensure

Zh) reimbursement of travel expenses to the maximum amount set by a special
legislation, ^ 5), with the exception of refunds for the adoption of the employee to
employment and transfer to the employee's request.
Reimbursement of travel expenses for the purposes of this Act shall include meals at domestic
business trips to the upper limit food allowance and subsistence
agreed in the collective agreement in connection with the derogation negotiated conditions for
provide meal allowances for employees where frequent change of workplace
dictated by the specific nature of the profession, and during foreign business trips also
allowance to 40% of the subsistence allowance, meal allowance increase until
15% of the employees identified by special legislation, ^ 5)
and also pay a one-time accident insurance for a business trip or
proportional part of the annual comprehensive insurance
private road vehicles for business trips and medical expenses insurance
employees during business trips abroad,

Zi) contractual penalties, default interest, late payment fees, penalties and other sanctions
of contractual relationships only if they were paid; and
interest on credits and loans where the lender is the taxpayer referred to in § 2
who does the accounts only if they are paid. "

166th in § 24 para. 2 letter No.) reads:

"zn) expenditure on the acquisition of intangible assets ^ 20) for taxpayers with incomes
according to § 7 or § 9, if you do not keep accounts."

167th in § 24 par. 2 point. zo), the words "maximum" is replaced
"who is authorized to carry on insurance business in the Czech Republic
under a special legal regulation, 89) up to a maximum of
total for one employee. "

168th in § 24 par. 2 point back) is deleted.

existing letter Zr) is referred to as the letter back).

169 . in § 24 at the end of paragraph 2 is replaced by a comma and a letter
Zr), which including footnote no. 6) reads:

"ZR) for taxpayers referred to in § 18 par. 3 expenses (costs) for the creation
fund cultural and social needs under a special legal regulation
, ^ 6a) and up to 2% of the total assessment bases
employees for social security premiums and contributions to the state | || employment policy for the tax period in which they can wage
employee claimed as expenses associated with achieving, securing and maintaining
taxable income.

6a) Decree no. 114/2002 Coll., On fund cultural and social needs,
amended by Decree no. 510/2002 Coll. ".

170th In § 24 at the end paragraph 4, the sentence "In the passenger car category M1
except automobile, which is used by the operator
motorized road transport or taxi operator based
issued a license and car type ambulances and kind of funeral, ^ 97) | || if it exceeds the rent under the contract of finance lease
purchases for the entire duration of the lease amount of 900 000 CZK, recognized as
expenses (costs) for the entire duration of the lease rent of only 900 000 || | CZK and in individual tax periods only the proportionate share of CZK 900 000
attributable to the relevant tax period. ".

Footnote no. 97) reads:

" 97) Decree no. 341/2002 Coll., on approval of roadworthiness and
technical conditions for operating vehicles on roads,

Amended by Decree no. 100/2003 Coll. ".

171st in § 24 paragraph 5 reads:

" (5) when sold property which was the subject of a lease
after its completion tenants, rents recognized in expenses (costs)
only under the condition that the purchase price

A) tangible assets that can be depreciated under this Act, shall not
lower than the residual value calculated in a uniform manner in accordance with § 31 of
entry price recorded by the owner or lessor during the period for which he could be
the assets are depreciated; However, at
calculating the amortized cost of the car is always based on the entry price, including tax
value added. If the owner or lessor taxpayer that
u leased tangible assets continued depreciation in accordance with § 30 paragraph
. 12, sets the residual value, as would a change in the person
owner or landlord there,

B) land not less than the price determined by a special legal regulation
, ^ 1) valid at the date of acquisition. If the tenant and landlord
agreement for future purchase of land in connection with
Finance leases with subsequent purchase of the works
placed on the land, rents recognized in expenses (costs) for || | condition that the purchase price is higher than the price determined by
special legislation 1a) to date demonstrable
negotiate an agreement on a future purchase of the land

C) tangible assets excluded from depreciation (§ 27)
not lower than the price determined pursuant to a special legal regulation, 1a) valid on
negotiate the purchase contract.
When buying tangible assets that can be depreciated under this Act,
according to a financial lease with subsequent purchase of the leased tangible assets
negotiated the lease term is shorter than specified in paragraph 4
point. a) it is recognized as rental expense (cost) for the lessee only when
fulfillment of the conditions referred to in subparagraph a) and taxpayers listed in § 2
while meeting the conditions set out in paragraph 4a. C). For
lease agreement for the purposes of this Act and the Treaty on the basis of which the tenant
using the subject of lease under the agreement on financial
leases of tangible assets to pass this course
use another person for consideration .. "

172nd in § 24 para. 6 after the word" rent "the words", which is
expenses (costs) pursuant to paragraph 4 ".

173rd In § 24 par. 7, the words "equity" are deleted.

174th in § 24 par. 7 point. b) 1, the second sentence is replaced by the sentence
"Tangible and intangible assets, which was included in the business
property of the taxpayer, are valued at amortized cost (§ 29 par. 2) and other
assets at cost if acquired for valuable consideration, at cost,
if taken for own account or the price determined for tax purposes
inheritance or gift tax for property acquired by inheritance or gift. ".

175th in § 24 par. 7 point. b) section 2 reads:

"2. taxpayer referred to in § 17 para. 3, in the amount of residual value (
§ 29 paragraph. 2) inserted tangible assets and intangible assets and the carrying amount
^ 20) other assets at ".

176th in § 24, in the final part of the text of paragraph 7, fourth sentence
word "material" be deleted and the fifth sentence was replaced by "acquisition price at
taxpayers listed in § 17 reduced by the difference between the valuation of non-cash
deposit and the amount of deposit paid by a business associate or
team member cooperatives ^ 94) or a part of this difference, and also about
cash payment in money or calling to which the taxpayer is entitled created by
special legal regulation, 70a) where the
this cash payment in cash or Match
recognized in the balance sheet. The acquisition price does not reach negative values.
Deposit for the purposes of this Act, a contribution to the authorized capital, including another
performance in favor of equity. ".

177th in § 24 paragraph 8 and 9, including footnote no. 98) added:

"(8) When selling a business or part of an undertaking constituting a separate organizational unit
^ 98) shall apply the provisions of paragraph 2, which restricts
which expenses (costs) related to the amount of income to || | individually sold possessions.

(9) For assets acquired in transforming society ^ 70) If never
part of the off-balance sheet accounts of the dissolved trading companies or cooperatives
continues acquiring company or cooperative in

Write-off of receivables-22b) or making adjustments, ^ 22a)
seemed to change in the person of the creditor did not, in the amount equivalent to the value
receivables recognized by a special legal regulation 20) with || | merging company or cooperative.

98) § 476-488 of the Commercial Code. ".

178th In § 24, the following paragraphs 11 to 14 are added:

" (11) When selling assets is not depreciated under this Act or
under a special legal regulation 20) and was acquired by transformation or merger
company or division of a company, may be related expense (expense)
to generate, assure and maintain income apply only to the amount
its value recorded in accounting for the company being acquired before
valuation of these assets at fair value ^ 20) for the purposes of conversion or merger
company or division of the company increased by provisions
items created for that property, whose creation
not for tax purposes expenses (costs) for achieving, securing and maintaining income
unless specified otherwise in this Act. Similarly proceed with
disposals due to consumption under special legislation.
Such an expense (cost) shall also apply to subsequent
transformation or merger of the company or division.

(12) The sale of a business or part of a taxpayer who does not
accounting does not apply if the expenses pursuant to § 7 para. 9, at the expense
achieving, securing and maintaining income

A) the sum of the carrying values ​​of tangible assets

B) the sum of the carrying values ​​of intangible assets registered in the asset
taxpayer until 31 December 2000, which can be amortized

C) the value of cash and valuables,

D) the value of financial assets

E) the entry price of tangible assets excluded from depreciation

F) the purchase price of the land,

G) the value of the asset, the payment would not be taxable income,

H) the amount of rent for financial lease with subsequent purchase of the leased tangible assets
paid by the tenant, which exceeds the proportion of the rent
recognized as a tax expense pursuant to paragraph 2. h)
changing to a lease agreement for a buyer

I) the value of liabilities, payment for which the expenditure.

(13) If a payer of value added tax, and for the purpose of paragraph 12
value of the liabilities value excluding value-added tax if it was applied
deduction of input value added. For other receivables
which payment would be taxable income, expenditure added tax
value, if it was fulfilled the tax obligation on the output.

(14) Total acquisition cost of assets or portions thereof that are not
recognized as expense (cost) under other provisions of this Act, is
possible for taxpayers whose principal activity is the purchase, sale
and debt collection, recognized as tax expense (cost) of up to
total profits of other claims within the same file receivables
given taxable period. Gain from assets in the taxable period
For the purposes of this provision means the sum of income earned in the tax period
of payments by the debtor or the assignee in the subsequent assignment of receivables
increased by the adjustment
or reserve ( part of it) by special Act 22a) in an amount exceeding the purchase price
^ 20) claims decreased by the amount of payments by the debtor
generated in previous tax periods and
part of the cost of receivables written off in previous tax
periods. For purposes of calculating profit from assets not
purchase price receivable reduced by an amount greater than the purchase price receivable.
If the total aggregate purchase price, or parts thereof, which can not be
recognized as expense (cost) under the provisions of this Act, is behind
tax period exceeds the total amount of income from other receivables
within the same file receivables, the difference may be for taxpayers
whose principal activity is the purchase, sale and recovery of receivables
invoked as an expense (cost) for a maximum of 3
immediately following taxable periods or periods for which it is administered | || tax returns, in particular periods of maximum for the amount by which the aggregate
profits of receivables under the same file
debts exceed the total acquisition cost of assets or part thereof,

Which can not be recognized as an expense (cost) under the provisions of this Act.
For taxpayers whose principal activity is the purchase, sale and
recovery, for the purposes of this Act, taxpayers
in which at least 80% of total income (revenue) consists of income (revenue)
arising in connection with the purchase, sale, possession and enforcement
purchased receivables. Collection of receivables for purposes of this provision means
set of receivables purchased by the taxpayer
one person in one tax year. This provision shall apply mutatis mutandis
for the period for which the tax return is being filed. ".

179th in § 25 par. 1 at the end of letter l) the words" except in specified
§ 24 par. 2 point. Zr). "

180th in § 25 par. 1 at the end of the text of the letter) the words" and
deferred tax under a special legal regulation 20). "
|| | 181st in § 25 par. 1 point. t) the amount of "CZK 200" is replaced by "500 CZK
" and the words "unless the goods which" are replaced by "and that
is not. "

182nd in § 25 par. 1 at the end of the letter u), the comma and semicolon
replaces the words" including expenses incurred for the repair, maintenance or
technical evaluation of the assets used
business or other independent gainful activity (§ 7) that the taxpayer referred to in § 2
not included in the business assets according to § 4 para. 4 ".

183rd in § 25 par. 1 letter w), including footnote no. 28a) reads:

"w) interest on loans and loans for which the lender in person associated
relation to the debtor, in the amount of interest on the amount, by which the aggregate of loans and
loans from related persons during the taxable period or the period for which
tax return is filed exceeds six times the
own capital if the borrower and the lending bank or insurance company,
or four times the amount of equity among the other beneficiaries of loans and borrowings
. In credits and loans exclude loans and loans or their
part of which interest is included in the entry price of the property, and
demonstrably provided interest-free loans and borrowings.
This provision shall not apply to persons otherwise connected referred to in § 23 par. 7 point. b) Section 5
to taxpayers listed in § 18 par. 3, on the Stock Exchange-28a)
to the National Property Fund ^ 18) and taxpayers listed in § 2

28a) Act no. 214/1992 Coll., On the stock exchange, as amended
regulations. ".

184th in § 25 par. 1 point. Staples), the words"
not accounting in the system of double-entry "is replaced by" who do not. "

185th in § 25 par. 1 point. ZC), the words" acquired the deposit in relation
with the demise of a company or cooperative without liquidation, @ 22c) "
replaced by" referred to in § 24 para. 9 ".

186th in § 25 par. 1 point. W.), the word" commitment "is replaced || | "expenses associated with the payment obligation" and the word "generated" is replaced
word "formed".

187th in § 25 par. 1 letter zg) and zh) added:
|| | "zg) accounting depreciation of fixed assets, ^ 20) and the value of assets or part thereof
charged to expenses that are not fixed assets
under a special legal regulation, 20), but the tangible assets or
intangible assets pursuant to § 26 to 33

Zh) gains or losses arising otherwise than by purchase, if it is under a special legal regulation
20) expenses (costs), unless this Act
otherwise specified. "

188 . In § 25, at the end of paragraph 1 the following points zi) and zJ) that
added:

"zi) the positive difference between the valuation of the company or part of an undertaking constituting a separate branch
at stake acquisition or transformation ^ 70) and
sum of its components individually revalued assets reduced by
liabilities assumed (goodwill) if they are under a special legal regulation
^ 20) expenses (costs)

ZJ) expenses (costs) from the purchase of own shares below nominal value
a subsequent capital reduction ".

189th In § 25, at the end of paragraph 1 the following point Ac) is added :

"Ac) expenses (costs), the parent company relating to its shareholdings in subsidiaries
. Interest on loans and credits received during the six months prior to the acquisition
this share shall be deemed expense (cost)
directly related to the holding in the subsidiary for the duration of this
tenure and for which the share holding a person who is a person who
credit or loan is accepted, a related party if the taxpayer establishes that

Loan or a loan with a tenure of shares related. ".

190th In § 25 paragraph 2 deleted.

Existing paragraph 3 shall be renumbered 2.
|| | 191st in § 26 par. 3 point. c) after the word "laws ^ 20)," the words
"or according to tax records."

192nd in § 26 par. 5, the words "owned" is replaced by "u" and
end of paragraph 5 the following sentence "Depreciation can start after putting things
acquired in a condition fit for regular use, which means the completion
things and meeting the technical features and
obligations under special legislation for use.
The same holds true for the technical assessment (§ 33). A taxpayer with income under § 7 and 9
who does accounting and claims the expenses for achieving, securing and maintaining income
according to § 24, may commence depreciation of tangible assets,
case of tangible property tax register or leased
tangible assets recorded pursuant to § 9. 6; The animals from his own breeding,
purchased and donated animals after reaching adulthood remain part
stocks. ".

193rd in § 26 par. 6, § 26 par. 7 point. a) and § 26 par. 7 point. c)
words "property" is replaced by "u".

194th in § 26 par. 7 point. a) section 3 of the first sentence, the words "(except
change in legal form)" is deleted and the word "division" shall be inserted
"business".

195th in § 26 par. 7 point. b) the words " registered in the property "shall be
words" registered with "words" to l "are replaced by" to m "and the words
" recorded in assets at the end "is replaced by" recorded at the end. "

196th in § 26 par. 7 point. d), the words "registered in the property" shall be
words "registered by" word "in property" shall be replaced with "u" and
words "§ 38 m paragraph. 3 point. b) "is replaced by" paragraph § 38 meters. 3 point.
A). "

197th in § 27 of the existing text becomes paragraph 1 and the end
letter g) the words" if not when it detects recognized in income
".

198th in § 27 the following paragraph 2 is added:

" (2) Tangible assets excluded from depreciation is also
technical evaluation made by the lessee to the passenger car category M1
hired under a contract to finance leases, with the exception
car that is used by the operator
road motor transport or taxi operator based on the issued license, and vehicle type
ambulances and type of burial, ^ 97), and expenses related to its acquisition
according to § 26 par. 3 point. c) incurred by the lessee, if
total rent is equal to or greater than 900 000 CZK. In the case where the
total rent of less than 900 000 CZK, but in the aggregate
technical assessment prepared by the lessee as expenses pursuant to § 26 par. 3 point. c)
incurred by the lessee exceeds 900 000 CZK, is excluded from depreciation
difference by which the sum of rent, technical improvement and expenditure by
§ 26 paragraph. 3 point. c) exceeds 900 000 CZK.. "

199th in § 29 para. 1 point. a) the first sentence after the word" consideration "
inserted the words" Except as provided in paragraph 10 ". | ||
200th in § 29 para. 1 point. a), the third sentence is replaced by the phrase "Unless
imminent purchase of tangible fixed assets after the termination of the lease
contract or financial lease with subsequent purchase of the leased
tangible assets complying with the conditions set out in § 24 para. 4 or paragraph. 5
possible to include all the entry price of rent paid by the lessee up to the date
termination of the contract, which was not expenses (costs) pursuant to § 24; while at
taxpayer who does accounting, the input price may include the
advance on the rent paid to the date of termination of the contract. ".

two hundred and first in § 29 para. 1 point. a) sentence fourthly, the word "U" inserted after the word
"immovable."

202nd in § 29 para. 1 point. a) the last sentence, the words "property that
" is replaced by "immovable property. "

203rd in § 29 para. 1, at the end of subparagraph a) replaces the comma and full stop
following sentence" U movable property taxpayer referred to in § 2 taken
consideration during a period exceeding one year before insertion into the commercial property
, the input price is the price under d) except
property acquired under finance leases with subsequent purchase of the leased item. "

204th in § 29 para. 1 point. b), the words 'entity'
replaced by "do not keep books."

205th in § 29 para. 1, in the final part of the text of the first sentence the words | || 'registration tangible assets owned by the taxpayer "shall be replaced

"Putting things in a state ready for regular use," and the third sentence
words "higher territorial units"
replaced by the word "county" and the word "urban" is deleted.

206th In § 29 par. 3 first sentence, the words "put into use by special regulation
^ 20)" is replaced by "completed and put into
eligible for regular use," and at the end the words ", while || | taxpayer that separately recorded and amortized
technical appreciation of tangible assets pursuant to § 26 par. 3 point.) or expenditures as defined in § 26 paragraph
. 3 point. c) increases for each additional technical evaluation
completed on the original property while the input price of assets
depreciated according to § 32 and amortized cost is already registered by another
assets in the tax period when the technical evaluation
completed and put into a condition fit for regular use. "

207th In § 29 para. 4, after the words "§ 26 par. 3 point. C)" the words
"or part thereof that is not excluded from depreciation (§ 27 para. 2)".

-208. In § 29, the following paragraphs 9 and 10 are added:

"(9) Input price of tangible assets remains unchanged

a), when the valuation of the assets of the company or cooperative
under a special legal regulation 20) when it requires || | special legislation ^ 70)

b) if there is a settlement between the co-owned division
things under a special legal regulation, 52) or

c) if they are in defined building apartments or commercial premises as units
under a special law. ^ 60)

(10) In the passenger car category M1, with the exception of the automobile, which is used
operator or road motor vehicles | || operator of taxis based on the issued license, and vehicle type
ambulances and kind of funeral, ^ 97) may, for the purposes of this Act
entry price or increased input cost a maximum of 900 000 CZK. ".

209th In § 30 paragraph. 1 at the end of the third sentence shall be deleted and the dot
under the heading "Depreciation group" under the number "5" adds the number "6", under the heading
"amortization period" after the words "30 years "the words" 50 years. ".

210th In § 30 paragraph. 1, the last sentence is replaced by the sentences "Construction work
(house, building, construction) are classified into depreciation groups according to its main use
. For different use of the building, the main use
down the prevailing share for a total usable floor area.
Tangible assets not included in depreciation groups pursuant to Annex
no. 1 to the Act, except as specified in paragraphs 6-8, classed according
Classification of Constructions CZ-CC issued Czech statistical Office ^ 99)
be classified into 5 groups depreciation and other fixed assets classed
by CPA are classified into depreciation groups
second. "

Footnote. 99) reads:

99) The Czech Statistical Office no. 321/2003 Coll., To implement
Classification of Constructions CZ-CC. ".

211th in § 30. 9 second sentence reads:" for depreciation pursuant to paragraph 4, the date
meet the conditions for depreciation of the day he was hired tangible assets
left to tenants in accordance with the agreement in a state fit for regular use
.. "

212th V § 30. 12, in the introductory part of the text, the words' original owner
"the words" except as provided in § 29 par. 7 ".

213th in § 30. 12 letter . b) the words "(except for the change in legal form
)" are deleted.

214th In § 30 at the end of paragraph 12 is replaced by a comma and
letter m) is added :

"m) the taxpayer in cases specified in § 23a paragraph. 4 and § 23c paragraph. 7.".

215th in § 31, the full stop at the end of paragraph 1 shall be deleted and under the heading
"depreciation group" under the number "5" adds the number "6" under the heading "
in the first year of depreciation" under the number "1.4" the figure "1.02", under
heading "depreciation in subsequent years" under the number "3.4" adds
number "2.02" and under the heading "for increased initial cost" under
number "3.4" the figure "2. ".

216th In § 31 at the end of paragraph 2 sentence "
rate lower than the maximum rate referred to in paragraph 1 shall not apply
taxpayer referred to in § 2, which claims expenses pursuant to § 7 para. 9 or § 9. 4 and
is obliged to keep off balance sheet depreciation according to § 26 paragraph.
8 or used tangible assets only partially for ensuring taxable income and expenditure to ensure
taxable income includes a proportionate part of depreciation according to § 28 paragraph
. 5. '.


217th In § 32 at the end of paragraph 1, full stop shall be deleted and
under the heading "Depreciation group" under the number "5" adds the number "6" under the heading "
in the first year of depreciation" under the number "30" adds the number "50"
under the heading "depreciation in subsequent years" under the number "31" the figure
"51" and under the heading "for increased residual value" under the number "30"
following figure "50th".

218th Under § 32, the following new § 32a and 32b, which, including the title added:

"§ 32a

Amortization of intangible assets

(1) For the purposes of this Act are amortized incorporation costs, intangible
results of research and development, software, valuable rights and other property,
which is maintained in the accounts as intangible assets as defined by special legislation
^ 20) (hereinafter "intangible assets") if

a)

was first acquired for consideration , deposits of partners or silent partner or member
cooperative transformation, ^ 70) a gift or inheritance, or

second created its own activities in order to trade with him or his
repeated provision and || |
b) cost greater than CZK 60 000 and

c) useful life longer than one year, while time
usability means the period during which the property is usable for
current activity or uchovatelný for further action or
can serve as a basis or as part of an evolutionary or other techniques and solutions, including
time authentication intangible results.

(2) the intangible assets for the purposes of this Act
positive or negative difference between the valuation of the company or part of a business, forming
independent organizational unit, ^ 70) acquired mainly buys stake
or valuation of assets and liabilities within the company transformations, and the sum of its individual
revalued components of the assets net of assumed liabilities
(goodwill).

(3) Intangible assets except the owner can depreciate taxpayer who
him to acquire the right of use for a fee.

(4) Intangible assets, to which the taxpayer has a right of use for a
a fixed yearly depreciation is calculated as the quotient of the acquisition price and time agreed
purchase agreement. If no contract is concluded for a fixed term, amortized on a straight-line basis
software 48 months of incorporation expenses 60 months and other intangible assets
72 months. For intangible assets acquired deposit or
transformation, ^ 70) continues acquirer depreciation
started by the original owner, provided that this intangible assets acquired
depositor or dissolving a company or cooperative consideration, donating
or inheritance or created internally for trading purposes
him or to his repeated provision. For intangible assets contributed
taxpayer referred to in § 2 para. 3 and § 17 para. 4
transferee may apply in the aggregate as depreciation expenses (costs) up to the amount of reimbursement
proven depositor.

(5) Unless this Act provides otherwise, shall be used for intangible assets
similar provision for fixed assets.

§ 32b


Enterprise Rent
(1) The tenant who has leased enterprise on the basis of a business lease
under a special legal regulation 70) and also has the written consent of the landlord
depreciation is used when applying the depreciation of tangible assets and
intangible assets appropriately provisions of this law on depreciation
while ensuring commitment to transfer rights.

(2) if they exceed depreciation applied in accordance with paragraph 1 lessee rents
less its part intended to settle liabilities to the lessor
enterprise, the lessee is obliged to increase the tax base is the difference between depreciation and relied
thus adjusted rent. This also applies
amount of depreciation applied if the tenant does not charge rent charged to the appropriate account
long-term commitment.

(3) does not pay the landlord if the tenant enterprise value
claim or portion thereof that is transferred to the lessee under a special legal regulation
^ 70) on the basis of a business lease, the lessee is obliged to increase by
the value of the transferred assets or part of the tax base
unless the value of the claim or part
posted by the lessee under a special legal regulation 20) to revenues.

(4) does not pay the landlord tenant commitment or part
captured on the balance sheet, which passes to the lessee under a special legal regulation
^ 70) on the basis of a business lease, the lessor

Obliged to increase the value of the transfer obligation or part of the tax base
unless the value of the liability or part of the lessor
accounts under a special legal regulation 20) to revenues.
This does not apply to obligations of contractual fines, default interest and other penalties
of contractual relations and further commitments from whose title came
expense (cost), but it expenses (costs) for achieving,
securing and maintaining taxable income only if it was paid.

(5) The provisions of paragraphs 1 to 4 shall apply only to taxpayers who
keep accounts. ".

219th in § 33, paragraphs 4 and 5 are added:

"(4) technical evaluation are also spending under paragraph 1 if
future tenant pays to a foreign fixed assets during his
acquisition on condition that becomes a tenant of tangible assets or its
part, and the owner of the fixed assets does not include expenses incurred
future tenant in the entry price.

(5) The provisions of paragraph 1 shall also apply technical improvements
served if the tax return for the period other than the taxable period
defined by this Act. ".

220th § 33a is deleted.

221st in § 34 para. 1, first sentence, the word "seven" is replaced by "5".

222nd in § 34 para. 1, the third sentence is replaced the sentence "for a taxpayer who
it is a general partnership company, the tax loss is adjusted by
part of the tax base or tax loss of the limited partnership designed
in the same proportion as the share in the profit or loss of the limited
company under special legislation. ^ 9c). "

223rd in § 34 para. 2, second sentence, the word" general partners "with reference to
footnote no. 20a), the reference to the footnote below fn.
9c).

224th in § 34 par. 3 point.), the words "Annex no. 1 hereto"
replaced by "this Act." || |
225th in § 34 par. 3 point. b) the words "classified code Standard classification of products
46.21.64" is replaced by "classified according
classification of Constructions CZ-CC issued by the Czech statistical Office ^ 99)
a subclass of 125,113. "

226th In § 34 at the end of paragraph 3 the following sentence "The first tenant by
letter e) in the case of transformation by special Act 70)
means starting the decisive day of conversion and the acquiring company or a cooperative, if it was tangible
assets left to according to § 34 para. 4 point. b)
the company or cooperative at the time from the effective date of the merger,
transfer of assets to a partner or a division of a company or cooperative
the day the merger, transfer of assets to
companion or division of a company or cooperative in the commercial register, and only
condition that the conversion into the commercial register. ".

227th In § 34 para. 4, in the introductory part of the text the word "period"
inserted the words "or the period for which the tax return is filed."

228th In § 34 para. 4 point. a) the words "recorded in property" shall be
words "registered u" and the second sentence is deleted.

229th In § 34 para. 5 point. h) the words "property" is replaced by "u".

230th In § 34 para. 6 of the first sentence the words "disposals"
inserted the word "evidence of the taxpayer."

231st In § 34 para. 6 second sentence, the word "profit"
replaced by "profit".

232 interface. In § 34 at the end of the text in paragraph 6, the words "or
proceed if the taxpayer under § 23a or § 23c".

23.3. In § 34 para. 10, the second sentence is replaced by the phrase "For a taxpayer who
it is a general partnership company, the deduction under paragraph 3
raise a portion of the deduction determined in the same proportion as it is distributed
profit or loss limited company under a special legal regulation
. ^ 9c). "

234th § 35 including footnotes no. 33), 34), 34a) and 100) reads:

"§ 35

Tax relief

(1) the taxpayers referred to in § 2 and 17 with tax for a taxable period that
calendar year, or for a taxable period is shorter
than an uninterrupted length of twelve months per calendar year, or for
part of those tax periods for which a tax return is reduced by


a) the amount of CZK 18 000 per each employee with reduced working abilities
^ 33) and a proportional part of this amount, it is the result
average annual adjusted number of such employees pursuant to paragraph 2
decimal number


B) the amount of CZK 60 000 per employee with altered work capability
with severe disabilities ^ 33) and a proportion of this amount
if the result of the average annual adjusted number of these employees by
paragraph 2 decimal,

C) half for taxpayers listed in § 17
employing at least 20 employees if the proportion of employees with reduced working
capabilities and employees with reduced work abilities with serious disabilities
is over 50% of the average annual
adjusted number of employees.
Doing taxpayers who are partners in a public
company with General Partners limited partnerships and limited companies
tax is reduced under a) and b) only by an amount that corresponds to the ratio
which was among These tax base allocation is determined for
general partnership or limited partnership.

(2) For the calculation of the rebate under subsection 1. a) and b) is decisive
average annual number of employees with reduced working
capabilities and employees with reduced work abilities with serious disabilities
and calculate discounts according to paragraph 1. c)
also adjusted annual number of employees of the taxpayer.
Average number of employees is calculated separately for each group of employees
defined in the previous sentence as total
hours that these employees show schedule of working time ^ 83)
or individually negotiated working hours ^ 84) and the length of
employment during the period for which, pursuant to paragraph 1
a tax return, reduced by the non-worked hours due
absence from work, working nenapracovaného leave granted by the employer without
wage compensation if the employee could not do the work
other important reasons concerning his person ^ 100) and
inability to work, for which they are not provided
sickness insurance, and total annual working time fund attributable to || | one employee working full time stipulated
special legislation. ^ 34) the period of employment is counted
maternity or parental leave, service in the armed forces
, the performance of the civil service and long-term release for public
function. The calculated share shall be rounded to two decimal places. ^ 34a)

(3) If the tax credit under subsection 1. a) and b) apply
taxpayers listed in § 17 for the taxable period to which the operator
year, or for a taxable period longer than continually consecutive
twelve months, or as otherwise defined period for which
submitted tax returns, whose beginning and end fall into two different
calendar years, finds the total amount of relief as the sum of
amounts of these discounts, calculated separately for the calendar year in which falls
beginning, and for the calendar year to which it belongs end of the period for which
tax return is filed. When calculating the amounts of each component
discounts as a divisor, the total annual working hours fund
per employee working full time
determined by special regulations, the calendar year, and the amount referred to in paragraph discounts
1 point. a) and b), effective the last day of the period for which
tax return is filed.

(4) If the tax credit under subsection 1. c) apply
taxpayers listed in § 17 for the taxable period to which the operator
year, or for a taxable period longer than continually consecutive
twelve months, or as otherwise specified period, for which the | || tax returns, whose beginning and end fall into two different
at each subsequent calendar years, finds the overall proportion of employees with reduced working ability
as a weighted arithmetic average of the sum
multiples of annual interests of employees with reduced working capacity
calculated separately for the calendar year to which it belongs beginning, and
calendar year to which it belongs end of the period for which the tax return
, and the number of months or calendar days of the season,
for which the tax return for the relevant calendar year.

(5) The tax relief under paragraph 1 shall not apply to tax (the tax portion)

Attributable to the tax base (partial tax base) according to § 16 para. 2 or
§ 20b.

33) § 21 of Act no. 1/1991 Coll., On employment, as amended
regulations.

34) § 83 of the Labour Code.

34a) § 46a of the Act no. 337/1992 Coll.

100) § 128 of the Labor Code.

§ 21 of Government Decree no. 108/1994 Coll., Implementing the Labour Code and some other laws
, as amended. ".

235th in § 35a paragraph. 1 point a) reads:

'a) in the case of taxpayer of corporate income tax in the amount of product
tax rate according to § 21 para. 1 and the tax base under § 20 para. 1, || | reduced by items pursuant to § 34 and § 20 para. 8, and the difference by which
interest income included in the tax base pursuant to § 20 para. 1
exceed the related expenses (costs). "

236th in § 35a at the end of paragraph 2 is replaced by a comma and
point e), added:

"e) the taxpayer acquires and records in the possession of tangible and intangible || | assets ^ 20) at least in the amounts specified in the special legal regulation
. ^ 68). "

237th in § 35a paragraph. 6, second sentence, the words" point. a) "the words
" entitled to a rebate for the tax period in which this condition was not met
be reduced by an amount equal to the product of twice the tax rate
according to § 21 para. 1 and that part of the change in the basis tax after the reduction of the items
according to § 20 para. 8 and § 34, which was a breach of conditions pursuant to paragraph 2
. a) a taxpayer. "

238th in § 35a at the end of paragraph 6 the sentence" The tax credit can not be achieved
negative. ".

239th in § 35b paragraph. 1 at the end of subparagraph b) the sentence "Similarly
proceed with adjusting the amount S2 passes if the taxpayer on economic
year.".

240th in § 35b paragraph. 2 point a) reads:

"a) taxpayer of corporate income tax equal to the amount calculated
tax rate pursuant to § 21 para. 1 of the tax base pursuant to § 20 para. 1
reduced by items according to § 34 and § 20 para. 8, and the difference by which
interest income included in the tax base pursuant to § 20 para. 1
exceed the related expenses (costs). "

241 . In § 35b paragraph. 7, second sentence, the words "point. a) "the words
" entitled to a rebate for the tax period in which this condition was not met
be reduced by an amount equal to the product of twice the tax rate
according to § 21 para. 1 and that part of the change in the basis tax after the reduction of the items
according to § 20 para. 8 and § 34, which was a breach of conditions pursuant to paragraph 2
. a) a taxpayer. "

242nd in § 35b at the end of paragraph 7 of the sentence" The tax credit can not be achieved
negative. ".

243rd in § 36 paragraph. 1 point.), item 1, the words "point. d) "is replaced
" point. e) ".

244th in § 36 para. 1 point. b) and paragraph. 2 point.), the words" § 144 or 208
Commercial Code "is replaced by" special legal || | prescription ^ 70). "

245th in § 36 para. 1 point. b) section 5 reads:

" 5. Settlement of standing outside shareholder on the basis of a
profit transfer or control agreement. ".

246th in § 36 par. 2 point. a) Section 1 reads:

" 1 . on dividend income taxpayers under § 2 of the interest income from
bond-35a) of bills issued by the Bank to secure receivables
arising from the creditors' deposits, deposit certificates and deposit him on a par
ranking, 35b ^ ) with the exception of interest income from bonds issued in foreign
taxpayer resident in the Czech Republic or the Czech Republic
arising taxpayer referred to in § 2 para. 2 ".

247th in § 36 para. 2 point. a) section 7 reads:

"7. Settlement of standing outside shareholder on the basis of a
profit transfer or control agreement. "

248th in § 36 par. 2 point. a) at the end of paragraph 10 replaces the comma and full stop
point 11 is deleted.

249th in § 36 par. 2 point. c) of paragraph 2, the words "private life insurance
" the words "or other income from personal insurance, which
no claims and does not constitute termination of the insurance contract. "

250th in § 36 paragraph 4-6 added:

" (4) in the case of dividend income from equity investment fund and
Shares is the tax base for the special income tax rate
reduced by the proportion of income

A) subject to a special tax rate and the tax rate pursuant to § 21 para. 3,

B) interest on mortgage bonds, ^ 4d) of bonds ^ 35a)
of bills issued by the Bank to secure receivables arising from deposit

Creditors from deposit certificates and deposit it on the same footing-35b) and
from interest, winnings and other income from deposit to deposit book and
deposit account, @ 35d)

C) of interest income earned referred to in § 2 para. 2 and §
17 Para. 3 to bonds issued abroad taxpayers
based in the Czech Republic or the Czech Republic, attributable to the base || | taxes, which were accounted in favor of the investment fund or mutual fund
^ 16) in the tax year to which the dividend income
arising from an investment fund or mutual fund related.
If you were the aforementioned revenue credited including tax revenues,
tax base for special tax rate shall be reduced by the amount of tax is reduced
. Similarly for mutual fund resulting from the investment fund
vanished without liquidation, if the aforementioned revenue
proven credited the proceeds of this investment fund.
Proportional part attributable to the tax base is determined in the same
proportion as it is distributed profits intended for the payment of dividend to the shareholders
income or Unitholders.
For income specified in § 22 paragraph. 1 point. g) in paragraph 4, the tax base
special tax rate does not include the value of the underlying instrument or asset
.

(5) Tax base for special tax rate

A) dividend income, profit sharing or other similar
fulfillment of membership in the cooperative, with profits transferred under an agreement on the transfer
profit or operating contracts for income from capital reduction that
in paragraph 1. b) paragraph 3 and paragraph 2 point. a) Section 9
arising from trading companies, excluding investment fund, or from
teams that have at least twenty percent share of the
capital of another company or cooperative is reduced on a pro rata portion of the dividend
income, profit sharing or other similar
fulfillment of membership in the cooperative, profits transferred to an agreement to transfer
profit or operating agreements reduced settlement outside members
associates, income from capital reduction referred to in paragraph | || 1 point. b) paragraph 3 and paragraph 2 point. a) Section 9 posted in favor
income in the relevant tax period or periods for which it is served
tax return where they come from at least twenty different
participation in a commercial company or cooperative

B) in the case of income outside standing companion arising from compensation under
profit transfer agreements or control agreements reduces profit
transferred under profit transfer agreements or control agreements
recognized as revenue or control controlling company or its
proportional part. The proportional part of the profit transferred under a contract for
profit transfer or control agreements shall be in the ratio of participation
individual standing outside companions managed or controlled
company, while disregarding the participation of managing or controlling the society
managed or controlled companies.
If the income referred to in subparagraphs a) and b) recognized the benefit
including revenues, tax base for special tax rate shall be reduced by the amount
less tax. The amount of the share capital
corporations or cooperatives shall be considered the date of the decision of the General Meeting or
meeting of members of another corporation or cooperative
allocation of profits and the date of the transfer of profit on the basis of a profit transfer
or control agreements. The proportional part of the reduction in the tax base
according to a) shall be determined in the same proportion as the
distributed profits intended for the payment of income tax.

(6) if it follows the income referred to in paragraph 2 pension fund, credited with
tax deducted the total tax liability. If you can not withheld tax
or part offset the total tax liability because the pension fund was
tax liability in the amount of zero or posted
tax loss, or its overall tax burden is lower than the tax deducted
, arises in the amount of tax that can not be netted
overpayment. ^ 35c). "

251st in § 36 paragraph 5 reads:

" (5) the tax base for the special rate taxes on income standing outside
companion who is not a parent in relation to the management or
controlled entity, arising from compensation under the transfer contract

Profits or control contract from managing or controlling person who is not
parent company in relation to the managed or controlled by a person with
reduces the profits transferred under profit transfer agreements or control agreements
expensed to proceeds managing or controlling
company or its proportional part. The proportional part of the transferred profits on the basis
profit transfer agreements or control agreements shall be determined in proportion
participation of individual standing outside companions managed or controlled companies
while disregarding the participation of managing or controlling
society managed or controlled companies. If you were
aforementioned revenue recognized in income and tax base
taxes for special tax rate shall be reduced by the amount of reduced tax
.. "

252nd in § 38 paragraph . 1, "is not an entity 'is replaced
" does bookkeeping "and the fourth sentence is deleted.

253rd in § 38 par. 2, the last sentence is deleted.

254 . in § 38a paragraph. 1, the fourth sentence following the sentence "
taxpayer referred to in § 2 for the purposes of calculating the last known tax obligations but excludes
revenues and expenses in accordance with § 10.".

255 . in § 38a paragraph. 1, sentence, fifth and sixth sentences are replaced by "
After the end of the taxable period or the period for which it is being filed tax return is
tax prepayments, maturing in its course, count on reimbursement | || actual amount of tax. Of the backups for which there is a delay in payment, the
to pay for the actual amount of tax counted only advances paid by the deadline
for filing tax returns. The last known tax obligations
excludes tax attributable to the separate tax base pursuant to § 8. 5
§ 10 paragraph. 8 and § 20b.. "

256th in § 38a paragraph. 5, after the word "allowances" the words "of
which the taxpayer had an obligation to withhold (§ 38h)."

257th in § 38a, the following paragraph 10 is added: | ||
"(10) the acquiring company or cooperative resulting transformation
^ 70), including cases where the decisive day of the conversion ^ 70)
will be the first day of the calendar year or fiscal year, down advances on tax | || taxable period pursuant to § 17a point. c) the tax administrator's decision by
special regulation. ^ 28b) The decision establishing advances
define the manner of their inclusion in the tax obligation
dissolving business company or cooperative if the conversion ^ 70) has not entered into | || Commercial register. This does not apply to taxpayers who do not serve as
period preceding the date of registration of the change of legal form tax return
according to § 38 meters. ".

258th in § 38b, the amount of" CZK 100 "is replaced by" 200 CZK "and" 10
000 CZK "is replaced by" 15 000 CZK. "

259th in § 38d paragraph. 2 sentences first and second, the word" decision "shall be deleted and the words
"allocation of profits" are replaced by "approved
ordinary or extraordinary financial statements and decided on the distribution of profit or settlement of loss
" and in the fourth sentence, the number "11" is replaced by "7".
| || 260th in § 38d at the end of paragraph 2 following sentences "have yet been performed
payment of dividends or the last day of the period when the tax payer
obliged to withhold tax, shall, for the purposes of the Act for that
tax deduction was made on the last day specified period;
while for interest income and the difference between the agreed price, which are considered
profit sharing [§ 22 paragraph. 1 point. g) Section 3], the date of the implementation of collision
means the last day of the taxable period or the period for which serves
tax return. ".

261st in § 38d paragraph. 3, the second sentence deleted.

262. In § 38d paragraph. 7, the third and fourth sentence are deleted.

263rd in § 38d paragraphs 9 and 10 are deleted.

existing paragraph 11 renumbered 9th

264th § 38e and 38f including headings and footnotes Nos. 39a) and 104)
added:

"§ 38e
Providing tax


(1) To ensure the tax on taxable income taxpayers under § 2 of
which is not subject to withholding tax at a special rate tax payers
taxes upon payment, remittance or the amount paid to the taxpayer
no later than on the day when liability are accounted for in accordance with applicable accounting regulations
, ensuring obliged to withhold tax payers mentioned in
§ 2. 3, who are not tax residents of a Member State of the European Union or other
States which make up the European economic area, in the amount



A) 1% of income from sales of investment instruments ^ 71)
revenues from payments receivable acquired by assignment,

B) 10% of income from sources in the Czech Republic (§ 22), with the exceptions
referred to in subparagraph a) and paragraphs 3 and 4
To ensure tax payers are not required when
deposit is withheld pursuant to § 38h.

(2) To ensure that taxes from taxable income taxpayers pursuant to § 17 of
which is not subject to withholding tax at a special rate tax payer
tax upon payment, remittance or the amount paid to the taxpayer
no later than on the day when the commitment is charged in accordance with
special legislation ^ 20) required to withhold taxes
ensure taxpayer referred to in § 17 para. 4, which is not tax resident
EU Member State or other countries that form the European economic area
, amounting

A) 1% of income from sales of investment instruments ^ 71)
revenues from payments receivable acquired by assignment,

B) 10% of income from sources in the Czech Republic (§ 22), with the exceptions
referred to in subparagraph a) and in paragraphs 3 and 4. This obligation does not apply to banks
the case a sum of money, remittance or credit
interest in banks.

(3) Taxpayers are required to withhold taxes from taxable ensure
income taxpayers referred to in § 2 para. 3 and § 17 para. 4
who are not tax residents of an EU Member State, when paying, | || remittance or crediting in favor of the taxpayer, barring
earlier, none of these facts within two months after the end
relevant tax period, in the amount determined using

A) the tax rate according to § 16 para. 1 of the tax base public
business of either company attributable to the shareholder
Public Partnership or a limited partnership, which is
taxpayer pursuant to § 2. 3

B) the tax rate according to § 21 of the tax base of a public company or limited partnership
attributable to the shareholder public
Partnership or a limited partnership, which is
taxpayer pursuant to § 17 para. 4th | ||
(4) The provisions of paragraphs 1 and 2 shall not apply if it is a
payment for goods or services provided in the retail sector where the retailer taxpayer
referred to in § 2 para. 3 or in § 17 para. 4. Likewise, the procedure for reimbursement
rent paid by individuals for residential premises used for housing
and activities connected with him.

(5) Amounts of tax withheld to ensure taxpayer taxpayers by
paragraphs 1 to 4 are transferred to the end of the month following the month in which the obligation
ensure withhold taxes, locally relevant
to the tax payer . Along with ensuring the payment of the tax payer is obliged to file a tax
tax administrators report carried securing tax
form issued by the Ministry of Finance or computer systems, which have
data content and data arrangement completely identical with the form || | issued by the Ministry of Finance. The amount of collateral duties without undue delay
transferred from the personal tax payer account the personal tax account
taxpayer.

(6) If the taxpayer fails to file a tax return by the deadline set
special legislation-28b) of the local tax payer
consider the amounts of collateral for taxes assessed and paid
tax liability of the taxpayer. Total amount of tax withheld to ensure a
paid by taxpayers in such case be considered after the end of the eighth
months after the end of the tax period for payment of tax made
taxpayer. If the taxpayer fails to file by the deadline, which can be assessed
tax, tax returns, considered the taxpayer's tax liability for
assessed in the amount of that payment.

(7) The tax payer may, in justified cases decide to
that the collateral tax pursuant to the preceding paragraphs in the specified tax
period will be lower or not carried out. This decision can not be appealed
. This decision is binding for the taxpayer.

(8) collide if the taxpayer securing tax at all or in the correct amount
prescribe his tax administrator that amount for direct payment. If
amount of secured tax payer does not pay on time, it will also
prescribed and enforced on him as his debt. After payment of taxes, which

Should be ensured by the taxpayer can not ensure tax payers
prescribe nor enforce it, unless payment of the tax payer
proof or this payment will be evident from the records of tax authorities.
Penalties incurred due to failure to withhold and pay payer ensure
tax revenue of the state budget.

(9) of precipitation securing tax after the end of the taxable periods beginning on
total tax liability of the taxpayer for which it was provided.
If you can not secure the tax or its part to offset the total tax obligation
because the taxpayer was tax liability in the amount of zero or
reported a tax loss or its total tax liability is less than the collateral
tax withheld payers tax arises
taxpayer in the amount of tax withheld to ensure taxpayers that can not be netted
tax overpayment. ^ 35e)

(10) To ensure tax administration procedure is as in managing backups on
tax, unless otherwise provided herein.

§ 38f

Avoidance of double taxation of foreign income

(1) For the avoidance of double taxation of foreign income accruing
taxpayers referred to in § 2 para. 2 and § 17 para. 3,
shall be governed by the relevant provisions of agreements on avoidance of double taxation, which is
Czech Republic.

(2) When using the method of offsetting the tax liability can be reduced by
income tax paid abroad. The method of simple
credit may reduce the tax liability on the income tax paid in
abroad but does not exceed the amount of income tax computed under this Act
attributable to income from foreign sources.
This amount is determined by multiplying the tax, which applies to income
received from sources in the Czech Republic and from abroad and
share of income from foreign sources on the tax base before applying
deductible items from the tax base and the tax-free portion of the base
taxes. Netting can be done up to the amount of the tax
obligations.

(3) Income from sources abroad for the purposes of this Act
income (revenue) coming from foreign sources, which are subject to taxation
abroad in accordance with an international agreement, reduced by
related expenses (costs) pursuant to this Act.
Deductible items and reducing the tax base of foreign legal rules can not be
when determining the tax base. If you can not for some
expenses (costs) verifiably determine whether related to income (revenue)
arising from foreign sources, it is considered
related expenses (costs) provided for their part in the same proportion
as the income (revenue) coming from foreign sources without deduction of expenses (costs)
paid on worldwide income (revenue).

(4) Tax paid abroad is demonstrated by a foreign
tax administrator. This evidence may be required soon after
thirty days from the date of receipt of the confirmation of the foreign tax
tax entity. In justified cases the tax paid abroad
show and confirmation of the payer or depositary receipt for
tax withheld.

(5) When using the method of exemption from the tax base (tax loss
) for taxpayers referred to in § 17 par. 3 and the total of partial foundations
tax pursuant to § 6-10 of the reduced total losses for taxpayers mentioned in §
2. 2 prior to the application of tax allowances and amounts
deductible from the tax exempt income (revenue)
foreign sources, which are taxed abroad in accordance with
signed international agreement.

(6) When using the method of exemption with progression of
total of partial tax bases pursuant to § 6-10 of the reduced total losses, before applying
of tax allowances and amounts deductible from the tax base
exempt income (revenue) coming from sources abroad that
taxed abroad in accordance with an international treaty
. Of the remaining income of the taxpayer to calculate tax tax rate
determined from the tax base, without deduction of exempted income (revenue).

(7) Gases If the taxpayer has income from several different countries with whom
Czech Republic concluded an agreement on avoidance of double taxation, elimination of double taxation
method of simple is performed separately for each

State. When using the method of exemption, and the method of exemption with progression
be exempt from the tax base in the preceding paragraphs
sum of all income (revenue) coming from abroad, which are exempt from taxation
. If you have to be to the exclusion of double taxation method used
complete exemption or method of exemption with progression and simple method
credit, performed the first exemption of income (revenue)
abroad, and then a simple credit pursuant to the preceding paragraphs .

(8) If due to the different lengths or the beginning of the tax period
abroad taxpayer has within the period for filing the tax return document
foreign tax, state tax return
expected amount of income (revenue) from foreign sources and related expenses
(expenses) and taxes attributable to the taxable period or
period for which the tax return is filed. The difference between the amount
raised under the previous sentence and the amount specified in the document
foreign tax adjusted profit or
difference between revenues and expenditures in the tax period or periods for which a tax return is given
in which the taxpayer proof
foreign tax administrator receives.

(9) If a taxpayer, that due to the tax base or tax
foreign tax administrator to be his tax liability other than
been charged by a special legal regulation. ^ 39a) | ||
(10) If the taxpayer referred to in § 2 para. 2 from interest earned
character (§ 38fa) foreign tax withheld greater than what is listed
in the relevant international treaty, it can reduce her tax liability
if the tax had been deducted abroad in accordance with the law
European Communities. ^ 104) if the total tax liability is less than
tax withheld in accordance with the legislation of the European Communities, ^ 104 )
give the taxpayer the difference in the amount of overpayment. ^ 35e)

39a) § 41 paragraph. 1 of Act no. 337/1992 Coll., On administration of taxes and fees,
amended.

104) Council Directive no. 2003/48 / EC on taxation of savings income in the form of interest payments
.. "

265th Under § 38f is inserted § 38fa which, including footnotes fn.
105) reads:

"§ 38fa
The paying agent


(1) The paying agent is any natural or legal person who

A) paying points or attributes cover interest income
character, which for the purposes of this Act

First Interest on loans and advances

Second income derived from interest on loans and advances paid
open-end mutual fund or similar collective investment fund in the
abroad

Third revenue from the sale of a participation certificate issued by open-end mutual fund
or from the sale of a similar investment instruments issued in
abroad if at least 40% of the value of assets in mutual fund or
similar foreign collective investment fund is made up of investment instruments
carrying revenue referred to in paragraphs 1 and 2. Contracting
penalties, default interest, penalties and other sanctions from contractual relationships
are interest income,

B) provides for the payment, remittance or crediting of interest income
character for a third person.
Unless paying agent known to what extent the income
interest to be paid to, remitted or credited to income
involved, it is considered interest income
full amount of this income. The paying agent is also the permanent establishment
persons or entities without legal personality referred to in paragraph 4
on the territory of the Czech Republic, which also paid, or credited points
payment of interest income.

(2) If the beneficial owner of the interest income taxpayer
referred to in § 2, which is domiciled in another Member State
European Union, the paying agent is obligated to pay, remittance or credit
reimbursement of interest payments in favor
beneficial owner to submit their relevant tax administrator
report. The provisions of this paragraph shall not apply if the actual owner
interest income proves
payment provider that is tax resident outside the European Union.

(3) The real owner of the interest income is a physical

Person who is receiving interest paid, remitted or credited
or for which such a payment, remittance or credit
secured, unless he proves that

A) the paying agent under paragraph 1

B) acts on behalf of or for

First legal persons whose incomes are taxed at income taxes or similar taxes
,

Second open-ended mutual fund or a similar fund abroad recognized by
European Council Directive 85/611 / EEC as UCITS or
unit without legal entity referred to in paragraph 4, and communicate
Paying Agent trade name (company) and the seat of the Fund or
units without legal personality, for that question.
Paying agent shall transmit them to their relevant tax administrator
reporting formats, while paragraph 5 shall apply mutatis mutandis

Third another natural person and notify the paying agent
information about this person to the extent specified in paragraph 6.
If not using reasonable means to obtain information about the actual owner
interest income to the extent specified in paragraph
6, is considered the beneficial owner of the interest income
natural person to whom this revenue is paid, remitted or credited
.

(4) The paying agent who paid, or credited points
payment or secures the payment or crediting of crediting interest income
any other person or entity without legal personality
established in another Member State of the European Union
in favor of the beneficial owner of interest payments, submit his
locally competent tax administrator reports this payment, remittance or
crediting of interest income.
Provisions of this paragraph shall not apply if it is based on evidence submitted to the Paying Agent
obvious that such person or entity without legal personality


A) is a legal entity, except for avoin YHTIO (Ay) and
kommandiittiyhtio (Ky) / öppet bolag and kommanditbolag in Finland and
handelsbolag (HB) and kommanditbolag (KB) in Sweden or || |
B) includes interest income in the tax base, which is subject
income tax or similar tax or

C) is an open-end mutual fund or a similar fund abroad
recognized by the European Council Directive 85/611 / EEC as
UCITS.

(5) Reporting in accordance with paragraphs 2 and 4 provides paying agent
of all distributions made in the taxable period or the period for which the
tax return is filed by the 15th day of the third month after the end
the taxable period or the period for which the tax return
always in electronic format and shape
stipulated by the Ministry of Finance. The scope of data, data structure and shape messages
publish the Ministry of Finance in the Financial Gazette and the information
system with remote access.

(6) For the purposes of reporting under the preceding paragraphs
paying agent shall determine

A) for contractual relations entered into before 1 January 2004 name and
residence of the beneficial owner of interest payments, for
utilization of resources by the paying agent available

B) for contractual relations entered as from 1 January 2004 the name
surname, address and tax identification number of the beneficial owner
interest income, if he is in another Member State of the European Union
allocated. These data must be determined from the passport or other
identity card or other document submitted by the beneficial owner of the income
interest, if not in his
passport or identity card. If you can not from the documents submitted
determine tax identification number, to identify further
required date and place of birth of the beneficial owner of interest payments
character mentioned in his passport or identity card.

(7) The data obtained by the tax administrator pursuant to paragraphs 2 and 3, it is obliged to pass
procedure under a special law, ^ 105)
competent authority of another Member State of the European Union. Data is transmitted at least
once a year, by the end of the sixth month after
taxable period or the period for which the tax return

Paying agent. When receiving information from the
authority of another Member State of the European Union is governed by
special regulation. ^ 105)

(8) This provision shall apply mutatis mutandis, if the beneficial owner
interest income taxpayer referred to in § 2
who is residing in the territory of the European Economic Area except the Czech Republic, neprokáže-
If the paying agent that is resident
outside the European economic area.

105) The Act no. 253/2000 Coll., On international assistance in tax administration. ".

266th paragraph in § 38 g. 1, the figure" 10,000 CZK "is replaced by" 15 000 | || CZK. "

267th paragraph in § 38 g. 1, first sentence, comma after the word" liberated "
replaced by the word" or "and the words" or income from which tax is || | charged pursuant to § 16 par. 2 "is deleted.

268th paragraph in § 38 g. 2, second sentence, the amount" 4000 CZK "is replaced by
" 6,000 CZK. "
| || 269th in § 38 grams at the end of paragraph 2, the sentence "the tax return for the taxable period
is obligated to file a taxpayer referred to in § 2 para. 3,
which claims the allowance according to § 15 para. 1 point . b) to
f). ".

270th in § 38 gigabytes at the end of paragraph 1 the sentence"
When determining the tax base for the expired portion of the taxable period is based on the difference between
revenues (revenues) and expenditures (costs). ".

271. In § 38h paragraph. 4, after the words" (§ 15 para. 13), "the words" and
Additional contributions to the trade union (§ 15 para. 14). "

272nd in § 38h, the following paragraph 14 is added:

" (14) For taxpayers defined in § 2 para. 3 when determining
advance and during the annual settlement of advances aside any nontaxable amounts according to § 15 paragraph
. 1 point. b) to f). ".

273rd in § 38k paragraph. 4 f) reads:

" f) the subject of housing needs, which applies interest deductions
credit granted, it is used in accordance with § 15 para. 11 ".

274th in § 38k paragraph. 5 point. a) the amount of" 4,000 CZK "is replaced by" 6
000 CZK . "

275th paragraph in § 38 l. 1 letter h) reads:

" h)

First credit agreement pursuant to § 15 para. 10,

Second an extract from the ownership deed in case of credit granted for the purposes
specified in § 15 para. 10 point. b) and c) in the case of credit granted for
purposes specified in § 15 para. 10 point. a) a building permit and occupancy permit after
extract from the ownership deed,

Third an extract from the ownership deed, if it is a residential building, house or apartment
owned by a special legal regulation, 60)
or lease agreement, if it is flat in the lease, or proof of permanent residence | || (identity card), if it is a flat in use, in the case of credit granted
for the purposes specified in § 15 para. 10 point. e)

Fourth confirmation of the legal entity that is a member or partner in
case of credit granted for the purpose mentioned in § 15 para. 10 point. d) a
g)

Fifth an extract from the ownership deed, if it is a residential building, house or apartment
owned by a special legal regulation, 60)
confirmation or legal persons for membership, in the case of share or deposit linked
with the right to use the apartment, in the case of credit granted for the purpose
referred to in § 15 para. 10 point. f)

6th to demonstrate the use of housing needs in the cases referred to in § 15 paragraph
. 11 final occupancy permit decision. "

276th paragraph in § 38 l. 1 point.) With the words' taxpayer on"
inserted the word "his".

277th V § 38 liters paragraph. 1 letter i) including footnote no. 101) reads:

"i) contracts for the private life insurance or fuse-101) and
confirmation of insurance premiums paid by the taxpayer on his | || private life insurance for the past tax year.

101) § 791 paragraph. 2 of the Civil Code. ".

278th in § 38 liters at the end of paragraph 1 is replaced by a comma and
letter j) is added:

"j) confirmation of the trade union of the amount paid membership
contribution under § 15 para. 14.".

279th paragraph in § 38 l. 2 last sentence, the words "i)" shall be inserted
words "or fuse-101)" and the words "a contribution to" a "on premiums for"
with the word "his".

280th in § 2 paragraph 38 meters including remarks fn. 102) reads:

"(2) the tax return is filed

A) during the bankruptcy-19a) during the periods under a special legal
prescription-28b)

B) the date on which the bankruptcy trustee prepares final

Message ^ 102) no later than the date of submission of the final report for the court
expired portion of the taxable period for which the tax return was not filed
. Granted tax is included in the final report. When determining the tax base
is based on the results discovered by an ordinary or extraordinary financial statements
, ^ 20), which is the bankruptcy trustee
required to compile the same day, which compiles a final report

C) the date of termination of bankruptcy by the end of the month following the bankruptcy
cancel the expired portion of the taxable period for which it was not
tax return is filed.

102) § 29 of Act no. 328/1991 Coll., On Bankruptcy and Composition, as amended
.. "

281. In § 38 meters after paragraph 6 the following paragraph 7 which reads:

"(7) the filing of tax returns for the tax period of less than twelve months
do not pay within 25 days of the filing of tax returns
determined by special legislation. ^ 28b)." | ||
paragraph 7 is renumbered 8th

282nd At 38 meters § 8 paragraph reads:

"(8) the obligation to file a tax return under a special legal regulation
^ 28b) has

A) the taxpayer referred to in § 18 par. 3, if you have income that is subject to tax
, or only exempt income (§ 19) and
income from which is subject to withholding tax special tax rate (§ 36 paragraph
. 2), or under no obligation to apply the procedure pursuant to § 23 para. 3
point. a) paragraph 9

B) a public company,

C) the merging company or cooperative in the period from the effective date of transformation
^ 70), the day of registration of the transformation ^ 70) in the Commercial Register. ".

283rd in § 38N paragraph. 2 sentence first the word "successor"
words "except as provided in § 23a paragraph. 5 point. b) and § 23c paragraph. 8 point.
B). "

284th in § 38N, the following paragraph 4 is added:

" (4) The first sentence of paragraph 1 shall also apply to the determination of tax losses
limited company belongs to the general
(General partners). ".

285th under § 38N is inserted § 38na, which including footnote no.
39i) reads:

"§ 38na

(1) Births and assessed tax losses can not be deducted from the tax base
under the conditions specified in § 34 para. 1, if there has been a substantial change in the composition
persons directly participating in the capital or control
taxpayer whose tax loss was incurred, compared to the period for which the tax loss
(hereinafter "substantial change").
Substantial change always means a change that affects more than 25% of capital or voting rights
.

(2) For joint stock company that has issued bearer shares, it is considered that
that there was a substantial change, if less than 80% of income (revenue)
achieved in the period in which they should be Utilisation of tax losses was created
same activities as in the context of its business
ran the taxpayer to whom the tax loss was incurred in the period for which the tax loss
assessed.

(3) Paragraph 1 shall not apply if the taxpayer for which a substantial change occurred
demonstrates to the tax authorities that at least 80% of revenue
(revenue) achieved in the period following a substantial change, in which the
be applied tax loss for the period before the substantial change was made
same activities as in the context of its business
operating during the period for which the tax loss was incurred, the taxpayer, who
tax loss occurred . The income (loss), while the extraordinary nature
disregarded.

(4) The provisions of paragraphs 1 to 3 shall also apply in the case of transformations of companies
^ 70) and in cases specified in § 23a and 23c. If you experience
company merger or division of the company to extinction
tax payer, whose tax loss occurred and was in compliance with this Act
taken legal successor, the conditions set out in paragraph 3 shall be fulfilled
in this legal successor.

(5) During the transfer of the business or its separate parts can
tax loss or part of the tax loss recorded the transferring company taken over by
§ 23a paragraph. 5 point. b) subtracted from the tax base of the receiving company
in each period up to the difference between the income (revenue)
and expenditures (costs) of the receiving company arising from the activities carried out by individuals
transferred company or its separate

Part of which was transferred through the enterprise or its separate parts
exercised during the period for which the tax was applied
loss was assessed.

(6) If the taxpayer has doubts whether the conditions
set out in paragraph 3, may ask the tax administrator for a binding assessment
^ 39i) whether tax loss before significant changes can
deductable from the tax base after
substantial change. The taxpayer is obliged to communicate with the application manager taxes


A) a summary of all income (revenue) broken down by
activities carried out by the taxpayer, whose tax loss occurred, achieved
period for which the tax loss to be claimed as deductable
the tax base assessed,

B) a summary of all income (revenue) broken down by
activities carried out by the taxpayer who submits a tax loss, achieved
period for which the tax loss to be applied to an item
deductible from the tax base.

(7) If the request including the information referred to in subparagraphs a) and b)
tax administrators received no later than the end of the month following the end
period for which the tax loss to be claimed as a deductible item
from the tax base, and if there is no mandatory assessment of the tax administrator
later than 7 days before the deadline for filing tax returns, has
is considered that the tax loss can be deductable from the tax base
.

39i) § 34b of the Act no. 337/1992 Coll., On Administration of Taxes and Fees, as amended
Act no. 438/2003 Coll. ".

286th Under § 38na is inserted new § 38nb, added:

"§ 38nb

Decision of granting tax exemption for income from royalties and interest on loans and advances


(1) A taxpayer who qualifies for exemption pursuant to § 19 para. 1
point. Ac) and zl), ask your local tax authority for the issue
decision to grant tax exemption for income from royalties and interest on loans and advances
. The request may also be submitted via the taxpayer, but
decision will set out the tax administrator locally relevant taxpayer.

(2) Mandatory requirements for applications for issuing a decision on granting exemptions are


A) a certificate of tax residency recipient of the royalties or
interest on loans and advances issued by a foreign tax administrator

B) information showing that the recipient of the royalties or interest on loans and advances
is the beneficial owner thereof

C) confirmation of the foreign tax that the recipient of the royalties
or interest on loans and loans subject to one of the taxes listed in
relevant legislation of the European Communities, ^ 93)
having the same or similar character like income tax [§ 19 par. 3 point. a) Section 3
]

D) information showing that the recipient of the royalties or interest on loans and advances
has legal status as mentioned in the relevant legislation
European Communities, ^ 93)

E) information showing that the payee and the payer of royalties or
interest on loans and borrowings are related directly through capital and for how
long time

F) legal title to the payment of royalties or interest.

(3) The information contained in the application and its mandatory particulars must
pay for at least one year and must not be older than 3 years. If
change that may affect the fulfillment of the conditions for exemption under
§ 19 paragraph. 1 point. Ac) and zl), the taxpayer is obliged to inform without delay
payer and his local tax authority.

(4) The tax authority is obliged, on request, which
mandatory requirements defined in paragraph 2, issue a decision on granting
exemptions, subject to the conditions specified in § 19 para. 1 point. Ac) and
zl) and paragraph. 5 and § 23 para. 7. The administrator is obliged to tax the decision
issued within three months from the moment the taxpayer
provided all the information and evidence necessary to prove that the conditions for exemption are met
. The decision is binding for the taxpayer.

(5) The decision to grant exemption must in addition to the basic requirements
decisions under special legislation contain

A) the information on which the decision was made,

B) time range of the binding nature of the decision, a decision that must be

Issued for at least one tax period and up to three tax
period immediately consecutive.. "

287th in § 38 trailer Subsection 1 reads:

" (1) if it was granted an investment incentive in the form of tax relief, the deadline for the assessment
^ 39c) for the tax year in which the right to a discount
arose, and for all tax periods for which this discount may
exercise, ending with the same period for assessment for the tax period in which
deadline for claiming the tax credit. ".

288th in § 38 trailer at the end of the text of paragraph 2, the words" and
further when applying losses after the transfer of the business or its separate parts, the merger
company or division of the company. "

289th § 38s reads:

'38s §

If you choose or obligation to withhold tax, including advances under § 38d been
in the amount specified by the taxpayer met, even retrospectively, is the basis
calculation of the amount of tax withheld or collected, including advances amount
from which a recess or after clotting remaining amount, which was the tax payer
taxpayer actually paid. ".

290th Annex no. 1, including the title of the Act no. 586/1992 Coll., reads: || |
"Annex no. 1 to the Act no. 586/1992 Coll.

Sorting tangible assets into depreciation groups
-------------------------------------- -----------------------------------
depreciation 1

Item +) CPA ++) name ++++)

(1-1) 01.21.11 Only: cattle breeding
(1-2) 21.01.11 Only: cattle breeding
(1-3) 01.22.11 Only: sheep breeding and herd
(1-4) 01.22.12 Only: goat breeding and herd
(1-5) 01.22.13 Only: donkeys, mules and mules breeding
and breeding
(1-6) 01.23.10 Only: breeding pigs
(1-7) 01.23.10 Only: breeding pigs
(1-8) 1.24.10 only: a flock of geese breeding || | (1-9) 1.24.10 only: a flock of geese breeding
(1-10) 25.24.25 Protective plastic and rubber blankets
head (helmet)
(1-11) 25.24.27 Plastic office or school

needs (1-12) 26.15.23 Laboratory glassware, glass
Health and pharmaceutical

purposes (1-13) 26.24.1 Other technical ceramic products
(1-14) 26.81.11 millstones, grindstones, grinding
wheels and the like
(1-15) 28.62 Tools
except for: machine tools for forming
Heat CPA 28.62.50 under (2-12)
(1-16) 29.32.14 Manure spreaders and fertilizer
(1-17) 29.32.40 Machinery for projecting,
dispersing or spraying powders
agriculture and horticulture
(1-18) 29.32.50 Self-loading or unloading trailers
and trailers for agricultural purposes
(1-19), Just 29.32.65: agricultural machinery and apparatus,
horticulture, forestry, or drůbežnické
Beekeeping nec
in particular: machinery and equipment for growing
hops, vines, fruit trees and, for
accelerated the process of growing, treating
meadows and lawns (except for mowing)
cultivation of medicinal plants
(1-20) 29.41 Hand-operated tools and
(1-21) 30.0 Office machinery and computers
(1-22) 32.20.11 Only: - studio operational and control || | devices - devices for wireless
transfers (including mobile phones)
(1-23)
32.20.12 Television cameras (1-24) 32.20.20 Electrical apparatus for line telephony
telegraphy or after management including faxes
(1-25) 32.20.11 Only: transmitters - receivers civil

radio stations (1-26) 32.30.44 Reception apparatus for radio
or telegraphy nec
(1-27) 33.2 Measuring, inspection, testing, navigating and other
apparatus and equipment except for: precision
scales, drawing and drawing instruments
and tools for measuring the length of the CPA
33.20.3 in item (2-53)
(1-28) 34.10.2 Passenger cars (except motorcycles
)
(1-29) 34.10.3 Motor vehicles for the transport of ten
and more people (coaches)
except: trolleybuses and electric bus
in item (2-56)
(1-30) 34.10.4 Only: road motor vehicles
have a MOT certificate registered
vehicle category N1

(1-31) 34.10.53 special vehicles for transportation on snow
and golf cars and the like.
(1-32) 35.20.33 Only: Chair rail and mining malodrážní
(1-33) 35.42 Bicycles
(1-34) 36.63.2 Writing and
needs (1-35) 36.63.74 Products designed for demonstration

purposes (1-36) 36.63.76 Artificial flowers, foliage and fruit
(1-37) 33.10.16 Only: breathing apparatus, gas masks
(1-38) 31.62.13 Only: Mixing audio devices
recording and combining sound (mixing consoles, etc.
.)

Depreciation group 2

Item +) CPA ++) name ++++)
CC +++)
(2-1) 22.01.13 Only: horses (utility, breeding, rearing)
(2-2) 17.40.2 Other made-up textile articles
in particular: sails, tents, parachutes
(2-3) 17.51.1 Carpets and other textile floor
coverings (unrelated to component)
(2-4) 17.52 Only: ropes and netting
(2-5) 17.54.38 Textile products for technical purposes
(2-6) 19.2 Luggage, handbags and similar products
(2-7) 20.30.20 Wooden prefabricated building parts
and units
in particular: prefabricated cells if
not separate component parts of
(Objects) or a technological device
(2-8) 22.11 books (dictionaries, atlases, globes
etc.)
(2-9) 25.23.20 Plastic prefabricated building parts
and units
in particular: prefabricated cells if
not separate component parts of
(Objects) or a technological device
(2-10) 25.24 Other plastic products
except: - protective plastic
and rubber headgear
(Helmet) in CPA 25.24.25
in item (1-10)
- Office or school supplies
the CPA 25.24.27 under (1-11)
(2-11) 28.61.1 Cutlery
(2-12) 28.62.50 Only: machine tools for forming

Heat (2-13) 28.63.1 particular: clasps and frames
with built-in locks
(2-14) 28.71 Steel drums and similar containers (with a capacity of 300 liters and
less)
in particular: tanks, barrels, drums, vats
(2-15) 28.72 Light metal packaging
especially: aluminum casks, drums, etc.,
containers for any material
volume of less than 300 liters
(2-16) 28.73.1 Wire products
in particular: ropes and belts
(2-17) 29 November 11 spark-ignition piston engines for
propulsion, suspension
(2-18) 29.12.2 pumps and liquid elevators
(2-19) 29.22.14 Only: cranes building (designed for construction
)
(2-20 ) 29.22.17 Only: transport equipment for shipment

lump materials (2-21) 29.22.18 Only: transport equipment for shipment

lump materials (2-22) 29.23.13 Refrigeration and freezing equipment, heat
pumps (except equipment mainly for household
)
(2-23) 29.24.1 Only: manufacturing and operational filter
equipment and water treatment
with a capacity of up to 2,000

population (2-24) 29.24.2 Machinery for cleaning bottles,
packing, weighing, spray and spray
machines
in particular: personal and other scales, fire
equipment, blasting equipment, coating

device (2-25) 29.24.31 Centrifuges nec
(2-26) 29.24.32 Calendaring or other rolling machines
(Excluding machines for metals or glass
)
(2-27)
29.24.33 Vending Machines (2-28) 29.24.40 Machinery and laboratory equipment
nec for processing materials
process involving a change of temperature
(2-29) 29.24.6 Dishwashers industrial character
(2-30) 29.31 Agricultural and forestry tractors
(2-31) 29.32 Other agricultural and forestry machinery
except:
- Spreaders manure and fertilizer in CPA
29.32.14 at entry (1-16)
- Mechanical devices for spraying
dispersing or spraying

liquids or powders for agriculture or
in horticulture CPA 29.32.40 under
(1-17)
- Self-loading or self-unloading
trailers for agricultural purposes
the CPA 29.32.50 under (1-18)
- Agricultural machinery and apparatus,
horticulture, forestry,
drůbežnických or elsewhere beekeeping
not included in CPA 29.32.65 under
(1-19)
(2-32) 29.4 Machine tools
except for: hand-held power tools
and tools within CPA 29.41 in item (1-20)
(2-33) 29.52.1 Machinery for mining
(2-34) 29.52.2 Machines for Earthmoving and
conquering self-propelled
(Self-propelled)
except for: bucket wheel excavators and stackers
in item (3-33)
(2-35) 29.52.3 Other machinery for excavating
Work
(2-36) 29.52.4 Machine tools for working with soil, gravel,
ores and other raw materials
and products; machines for forming
foundry molds of sand
(2-37) Tracked tractors
29.52.50 (2-38) 29.53.1 Machinery for food, beverages and

tobacco processing (2-39) 29.54 Machinery for textile, apparel
apparel and leather production (including sewing machines for household
)
(2-40) 29.56 Other special-purpose machinery (excluding machines for household
)
in particular:
- Machinery for printing and binding
books and offset printing machines in CPA
29.56.1
- Clothes dryers in CPA 29.56.21
- Drying machines, industrial CPA
29.56.22
- Machinery for processing plastics and rubber
the CPA 29.56.23
- Machinery for glass processing in CPA
29.56.25
- Special-purpose machines for production elsewhere
specified in the CPA 29.56.25
(2-41) 29.60.13 Revolvers, pistols and other firearms
including hunting, etc.
(2-42) 29.71 Electrical appliances and equipment mainly
Household
(2-43) 29.72 Non-electrical equipment and devices
household goods
(2-44) Just 31 October 31: Electric generator sets
reciprocating diesel engine with internal
combustion of up to 2.5 MW of electrical power
(2-45) Just 31 October 32: Generating sets with
spark ignition and combustion engines
and other generating sets to 2.5
MW electrical output
(2-46) 31.4 Accumulators, primary cells and batteries
(2-47) 31.50 Electric light sources and luminaires
in particular: lamps, neon signs
and signs, chandeliers, lamps
(2-48) 31.61.22 Starter (also operating as separate
generators), other generators
and other instruments and apparatus
(2-49) 31.62 Other electrical equipment nec
in particular: - an acoustic, visual
and signaling devices
- Safety, security,
signaling etc.
equipment except: - mixing audio devices
for recording and combining sound
(Mixers, etc.) In CPA
31.62.13 at entry (1-38)
(2-50) 32.20.11 Transmission apparatus for radio
telegraphy, radio or
telecast
except:
- Device for wireless transmissions
(Including mobile phones) under
(1-22)
- Transmitters - receivers civil
radios in item (1-25)
- Studio operating and control
equipment in entry (1-22)
(2-51) 32.30 Radio and television sets
apparatus for recording and reproducing sound
or images, and similar radio equipment
and accessories (including
antennas and satellite dishes of all kinds)
except for: receiving devices for
telephony or radio
the CPA 32.30.44 under (1-26)

(2-52) 33.10 Medical equipment and devices
surgical and orthopedic devices
except: breathing apparatus, gas
CPA 33.10.16 masks in item (1-37)
(2-53) 33.20.3 Only: Precision, drawing and drawing
apparatus and instruments for measuring length
(2-54) 33.4 Optical instruments and photographic
and equipment
in particular: telescopes, optical
microscopes, lasers, devices and instruments
liquid crystal cameras,
kinokamery, projectors
enlarging and shrinking devices
flashlights, projection screens, equipment
photo lab, reader
(2-55) 33.50 Watches and clocks
in particular: hours, including switching,
Watch
(2-56) 34.10.3 Only: trolleybuses and electrobuses
(2-57) 34.10.4 Motor vehicles for freight
except for: road motor vehicles
which have a technical certificate registered
N1 category of vehicles in the entry (1-30)
(2-58) 34.10.51 Dumpers (dump trucks)
(2-59)
34.10.52 Crane trucks (2-60) 34.10. 54 Motor vehicles for special use,
nec
(2-61) 34.20.2 trailers, trailers, containers
(2-62) 34.30.20 Other accessories for motor

vehicles (2-63) 35.12 Pleasure and sporting boats
(2-64) 35.30 Aircraft and spacecraft (helicopters,
balloons, airships, satellites)
(2-65) 35.41 Motorcycles ( mopeds, bicycles with auxiliary motor
)
(2-66) 35.43 wheelchairs
(2-67) 35.50.1 Other transport equipment
(Especially vehicles without engine
elsewhere unlisted)
(2-68) 36.1 Furniture
(2-69) 36.3 Musical instruments
(2-70) 36.4 Sports goods
(2-71 ) 36.50.4 products for amusement parks, desktop or

games (2-72) 36.63.1 Roundabouts, swings, shooting galleries and other
fairground amusements
(2-73) 31.20.31 switchboards and distribution boards for voltage
In 1000 and lower
(2-74) 29.22.15 Fork-lift trucks, other trucks fitted
lifting and handling equipment
and small tractors
(2-75) Just 28 November 23: constructions for scaffolding and formwork
(2-76) Only 29 December 31: laboratory equipment for the development
vacuum (mechanical, diffusion, ultra-high
, laboratory kits
vacuum pump)
(2-77) 29.21.1 Only: laboratory furnaces and ovens, autoclaves
and laboratory fermenters
(2-78) 29.23.11 Only: laboratory instruments and equipment
for vaporization and liquefaction of gases
(2-79) 29.24.11 Only: laboratory distillation
and rectifying apparatus
(2-80) 2 signaling and safety equipment
buildings classified in CZ-CC in Section 2
Depreciation group 3


Item +) ++ CPA) Name CZ-++++)
CC +++)

(3-1) 26.61.2 Prefabricated construction parts and units
of concrete and reinforced concrete
in particular: prefabricated spatial cells
and parts, if not independent
building components (objects) or
technological equipment
(3-2) Nov. 28, 10 prefabricated modular metal parts
and units
in particular: prefabricated cells if
not separate component parts of
(Objects) or a technological device
(3-3) Nov. 28 21 Metal structures for supporting bridges and
bridges
especially: a separate bridge structures,
designed to move, i.e. unless
building objects
(3-4) 28 November 22 Steel structures, masts, poles
and pillars
especially: a separate structure intended
the relocation, ie. if not
building objects
(3-5) Nov. 28 23 Other steel or aluminum construction
except: for construction scaffolding and formwork
in item (2-75)
(3-6) 28.21 Tanks, reservoirs and containers
(With a capacity above 300 liters)
(3-7) 28.30 Steam boilers and auxiliary equipment
condensers, nuclear reactors

(3-8) 28.75.21 safes and armored cabinets
(3-9) 28.75.22 Cart index metal cabinets and similar
Metal
(3-10) 28.75.24 decorative sculptures, statues and other objects
Metal
(3-11) 28.75.27 Other articles of base metal elsewhere
unlisted
(3-12) 28.75.3 Swords, bayonets, etc.
(3-13) November 29 12 Other spark-ignition engines
(3-14) 29 November 13 diesel piston engines || | (3-15) 29.11.2 Turbines
(3-16) 29.12.1 Hydraulic and pneumatic motors
(3-17) 29.12.3 Air pumps, vacuum pumps, compressors
and fans
except for: laboratory equipment for the development
vacuum (mechanical, diffusion, ultra-high, set
Laboratory Vacuum Pump)
the CPA under 29 December 31 (2-76)
(3-18) 29.21.1 Ovens and furnace burners
except: laboratory furnaces and ovens,
autoclave and fermenter
laboratory in CPA 29.21.12
and 29.21.13 in item (2-77)
(3-19) 29.22.11 Pulley tackle and hoists similar

device (3-20) 29.22.12 winding equipment, winches and drum
hoists including specially manufactured for
work underground
(3-21) 29.22.13 Jacks and hoists for lifting

vehicles (3-22) 29.22.14 Cranes, mobile lifting frames,
straddle trucks, straddle
trucks and crane trucks
except for: construction cranes in item (2-19)
(3-24) 29.22.16 Lifts, skip hoists, escalators
and moving walkways
(3-25) 29.22.17 Pneumatic and other elevators
conveyors, continuous action
goods and materials
except: transport equipment for
transport of bulk materials under
(2-20)
(3-26) 29.22.18 Other lifting, handling, loading
or unloading machinery
except: transport equipment for
transport of bulk materials under
(2-21)
(3-27) 29.23.11 Heat exchangers and condensers gases
except for: laboratory instruments for
distillation, evaporation and liquefaction
gas dryers and thermostats laboratory
in item (2-78)
(3-28)
29.23.12 air conditioner (3-29) 29.23.14 Machinery and apparatus for filtering
and purifying gases nec
(3-30) 29.23.2 Fans, other than table
(3-31) 29.24.1 Gas generators, distilling, filtering
or rectifying plant
except: - manufacturing and operating
filtration devices and equipment
water treatment capacity to
2,000 inhabitants
in item (2-23)
- Laboratory distillation
and leveling devices
the CPA 29.24.11 under (2-79)
(3-32) 29.51 Machinery for metallurgy
(3-33) 29.52.2 Only: excavator bucket loaders and
(3-34) 29.55 Industrial machinery for the production and final
treatment of paper, paperboard
(3-35) 31.10 Electric motors, generators
and transformers
except: generating sets in CPA
31 October 31 October 31, 32 and up to 2.5 MW
electrical power line (2-44)
and (2-45)
(3-36) 31.2 Electricity distribution and control
equipment
except: switchgear and distribution panels for
voltage of 1000 V and a lower CPA 31.20.31
in item (2-73)
(3-37) 32.10.1 Electrical capacitors
(3-38) 35.11 Ships
in particular: Ships for passenger and freight
transport including tank,
fishing, fire
and pusher, tugs,
dredgers and cranes,

floating platforms (3-39) 35.20 locomotives and rolling stock
except for: mining trucks rolling
and malodrážních the CPA 35.20.33 under
(1-32)
(3-40) - Perennial crops
with an estimated fertility rate of more than three roky29)
(3-41) 127113 Greenhouses (plastic greenhouses) for cultivation

Plant
(3-42) 28.22.12 boilers for central heating unless
an integral part of the construction work ++++)
(3-43) 242 061 Construction hop fields
(3-44) 230341 Only: Tower trays chemical enterprises

Depreciation groups 4 +++++)

Item +) CZ-CC +++) Name +++++)

(4-1) Only 1: building
- From wood and plastic,
- Open-pit mines unless
tied to the life of the mine
except:
greenhouses (plastic greenhouses) for growing
plants in the CZ-CC 127113 in item (3-41)
(4-2) Just 1.2 fencing of buildings and civil engineering
(4-3) Just 1.2: exterior lighting of buildings and structures | || (4-4) 125112 Buildings for power engineering production
(4-5) 125222 Silos separate
(4-6) 127122 Silos for postharvest processing and storage

grain (4-7) 212121 Upper Railways long-distance rail
- Lines
(4-8) 212122 Upper Railways long-distance rail
-
Stations (4-9) 212123 Upper Railways long-distance rail
-
Points (4-10) 212124 Upper Railways long-distance rail
- Siding
(4-11) 212221 Upper Railways rail - metro,
Tram
(4-12) 212229 Upper railway rolling nec
(4-13) 221 remote management of pipelines, telecommunications
and electrical
except:
- Uncovered pumping stations
long lines in the CZ-CC 221141
in item (5-11)
- Tanks, reservoirs, sewage facilities
wastewater - land (except buildings)
the CZ-CC 221232 in item (5-12)
- Associated pumping stations, water treatment plants
Water, water management structures (except
buildings) in CZ-CC 221241 in item (5-13)
- Construction of underground water
nec in CZ-CC 221279
in item (5-14)
(4-14) 222 Management of local pipelines, electrical
and telecommunication
except:
- Reservoirs of ground water in the CZ-CC 222232
in item (5-15)
- Pumping wells (drilled wells) in the CZ-CC
222,251 in item (5-16)
- Nec wells and water catchments
the CZ-CC 222252 in item (5-17)
- Fountains, fire hydrants, fountains CZ-CC 222253
in item (5-18)
- Tanks, reservoirs in the CZ-CC 222332 under
(5-19)
- Construction of local sewage and water treatment
wastewater (except buildings) in the CZ-CC
222,321 in item (5-20)
- Underground structures for power
the CZ-CC 222479 in item (5-21)
(4-15) 230 Only: towers, tower trays
the CZ-CC 230141, 230441
except: chemical tanks tower
companies in the CZ-CC 230341 in item (3-44)
(4-16) 2302 Construction of power plants (works
energy production)
except:
- Underground structures of power
the CZ-CC 230279 in item (5-27)
(4-17) 230351 Industrial chimneys chemical plants
(4-18) 230451 Industrial chimneys for other industry
(4-19) 241 131 Only: swimming (swimming pools) uncovered wood
and plastics
(4-20) 242052 Only: separate mounds of wood and plastic
(4-21) 242062 Construction vineyards
(4-22) - Only: apartments and commercial spaces defined
as the unit of special legislation
in buildings made of wood and plastic

Depreciation group 5 +++++) ++++++)

Item +) CZ-CC +++) name ++++)

(5-1) Buildings 1
except:
- Included in depreciation group 4
- Included in depreciation group 6
- Greenhouses (plastic greenhouses) for growing
plants in the CZ-CC 127113 in item (3-41)
(5-2) 211 Highways, roads, local and special
communications
except for: signaling and interlocking
equipment CZ-CC 211 193 and 211 293
in item (2-80)
(5-3) 212111 Bottom of long-distance rail tracks
(5-4) 212211 Bottom rail tracks urban
and other
(5-5), 2130 Areas of airports
except for: signaling and interlocking
construction equipment in the CZ-CC 213093 under
(2-80)

(5-6) 2141 Bridges and elevated highways
except for: signaling and interlocking
Equipment under construction (2-80)
(5-7) in 2142 tunnels, underpasses and subways
except for: signaling and interlocking
construction equipment in the CZ-CC 214293 under
(2-80)
(5-8) 2151 Ports and canals
except for: signaling and interlocking
construction equipment in the CZ-CC 215193 under
(2-80)
(5-9) 2152 Water degrees
in particular: dams, dikes, substructure

hydropower plants (5-10) 2153 aqueducts, dams for irrigation
and drainage
(5-11) 221141 uncovered pumping station

long lines (5-12) 221232 Tanks, reservoirs, sewage treatment facilities
water - land (except buildings)
(5-13) 221 241 Related pumping stations, water treatment plants,
water management structures (except buildings)
(5-14) 221 279 Underground construction of water management
nec
(5-15) 222232 Reservoirs ground water
(5-16) 222251 Drilling pumping (wells drilled)
(5-17) nec 222252 Wells and water catchments
(5- 18) 222253 Fountains, hydrants, fountains
(5-19) 222332 tanks, reservoirs
(5-20) 222321 Buildings local sewage and water treatment
wastewater (except buildings)
(5-21) 222 479 Underground construction for power
(5-22) 230131 Objects processing raw materials
(5-23) 230 132 Objects manufacture of construction materials
(5- 24) 230121 cableways trackless land for
the extraction of raw materials and transportation costs
(5-25) 230151 Various construction land for mining production
(Except buildings)
(5-26) 230 171 Fundamentals of process equipment
(5-27) 230 279 Underground Construction electricity
(5-28) 230 311 Buildings for production and treatment of chemical
raw materials (except buildings)
(5-29) 230 318 Buildings additional ground for chemical
manufacturing (except buildings)
(5-30) 230349 Industrial buildings chemical companies elsewhere
not included (except buildings)
(5-31) 230 411 Buildings metallurgical and heavy industry (excluding
buildings)
(5-32) 230 418 Buildings land for additional metallurgical
and heavy industry
(5-33) 230449 Industrial buildings for other industries elsewhere
not included (except buildings)
(5-34) 230 479 Underground construction for other industry
(5-35) 230 471 Fundamentals of technological production
equipment for other industries
(5-36) 241 Buildings for sport and recreation
except:
- Swimming pools (pools) uncovered wood
and plastic CZ-CC 241131 under
(4-19)
(5-37) 2420 Other engineering works nec
except:
- Separate mounds of wood and plastic
the CZ-CC 242052 in item (4-20)
- Construction of hop fields in the CZ-CC 242061
in item (3-43)
- Construction of vineyards in the CZ-CC 242062
in item (4-21)
(5-38) 230 379 Underground construction of chemical plants
(5-39) Apartments and commercial spaces defined as
Unit special legislation
except for: residential and commercial premises
defined as a separate unit
regulation in buildings made of wood
and plastics in item (4-22)

Depreciation group 6 +++++) ++++++)

Item +) CZ-CC +++) name ++++)

(6-1) 121111 Buildings hotels and similar accommodation

device (6-2) 122 Administrative Buildings
(6-3) 123011 Buildings department stores
(6-4) 123 079 Underground shopping centers
(6-5) in 1261 Buildings of social and cultural
purposes (6-6), 1262 Museums and libraries
(6-7) 1263 Schools, universities and research buildings
(6-8), 1,272 houses of worship and religious

activities (6-9) 1,273 historical or cultural monuments
--------------------------------- --------------------------------
Notes:
+) Item code = depreciation groups (1-6) and a serial number.
++) Code SKP = "Classification of production" phase
Czech Statistical Office (the Czech Statistical Office
dated December 5, 2002 on the introduction of the 2nd edition
Standard Classification of Production) for the specific content of the
filling the item depreciation groups. If further stated

"Name" with regard to the wording of brevity otherwise defined, is
provided critical item SKP (section, subsection,
group, sub-group and class SKP), unless the context
expressly provided partial demarcation within the CPA item.
+++) CZ-CC = Classification of Constructions CZ-CC-established Czech
Statistical Office with effect from 1 January 2004.
++++) Name = Brief designation of the property for the purposes specified
tangible assets (eg. the deletion of the words "parts"
"installation", "repairs and maintenance") with dominant use
gestation CPA and CZ-CC.
+++++) An integral part of homes, buildings and structures (construction works)
the equipment and items that in terms of the works
They enable its function and purpose for which it is intended.
Such equipment and items must be handled by the component
firmly attached and can not be dismantled without
impairment of the function and purpose of the construction work, and
usually part of the total supply of construction work.
++++++) Fencing and exterior lighting networks of buildings and structures are
depreciated separately in 4th depreciation group. "

291st Annex no. 2 headline reads:" To transition from the leadership
accounting to tax records in terms of income tax
persons. "

292nd Annex no. 2 in the introductory part of the text, the words "the transition
accounting system of double entry bookkeeping to accounting system
simple accounting" is replaced by "the transition of leadership
accounting to tax records. "

293rd Annex no. 2 points 1 and 2, the words" charged in the double-entry system
"is replaced by" leading "and" charged in a simple accounting system
"is replaced by" keeps tax records "and
deleted the words" (economic) "and" (economic) ".

294th Annex no. 2, paragraph 2, the words" stock "complement the words "and
valuables."

295th Annex no. 3 heading reads: "the procedure for changing the tax records
bookkeeping in terms of income tax of individuals."

296th Annex no. 3 in the introductory part of the text, the words "Recognition of simple accounting system
" is replaced by "tax records".

297th Annex no. 3, "double-entry accounting" is replaced
word "leadership".

298th Annex no. 3, paragraph 1, the words "intangible" are deleted.

299th In footnote no. 71), the words "§ 8b" is replaced by "§ 8a
paragraph. 1".
Article II

Transitional provisions


First For tax liability for the years 1993 to 2003 tax year
began in 2003, apply existing legislation, unless
this Act. Article. I shall be applied first to the tax
period, which began in 2004, with the exception of points 10, 15,
72, 139, 189, 214, 232, 251, 269, 272, 283, 288 which apply
first time for the taxable period starting in the year in which enters
treaty of accession of the Czech Republic to the European Union enters into force, as
exception of paragraphs 104, 105 and 106, which are used in accordance with § 21 para. 5
Act no. 586/1992 Coll., as amended by Act no. 492/2000 Coll.
and amended by this Act.

Second § 3 par. 4 point. d) and § 18 par. 2 point. d) of the Act no.
586/1992 Coll., as amended by this Act, shall be used for the first time for the tax
period starting in 2003.

Third The taxpayer referred to in § 2 of Act no. 586/1992 Coll., As amended by Act no. 157/1993 Coll
., Act no. 323/1993 Coll., Act no. 259/1994 Coll., Act no. | || 87/1995 Coll., Act no. 149/1995 Coll., Act no. 248/1995 Coll., Act no. 151/1997
., Act no. 209/1997 Coll., Act. 210/1997 Coll., Act no.
227/1997 Coll., Act no. 132/2000 Coll., Act no. 241/2000 Coll., Act no. 340/2000 Coll
. and Act no. 492/2000 Coll., by the end of 2003
billed in simple accounting and since 2004 led the accounting, will
proceed according to § 23 para. 14 and Annex no. 3 of Law no. 586 / 1992 Sb.
amended by this Act, and section 5 apply.

Fourth The taxpayer referred to in § 2 of Act no. 586/1992 Coll., As amended by Act no. 157/1993 Coll
., Act no. 323/1993 Coll., Act no. 259/1994 Coll., Act no. | || 87/1995 Coll., Act no. 149/1995 Coll., Act no. 248/1995 Coll., Act no. 151/1997
., Act no. 209/1997 Coll., Act. 210/1997 Coll., Act no.
227/1997 Coll., Act no. 132/2000 Coll, Act no. 241/2000 Coll., Act no. 340/2000 Coll
. and Act no. 492/2000 Coll., by the end of 2003 charged

In simple accounting and since 2004 to lead accounting
will proceed according to § 7b Act no. 586/1992 Coll., As amended by this Act
.

Fifth Taxpayers who keep accounts, starting with the tax year 1995
claimed as expenses (costs) for achieving, securing and maintaining income
annually no more than 10% in the tax years 1998 to 2000 inclusive
year and more than 20% starting in 2001, for the tax period not exceeding 20
% of the unpaid portion of the claim value or purchase price with debt
acquired by assignment, for which the due date came to the end of
1994 with the exception of claims referred to in § 24 para. 2 point. y)
points 1 and 2 of Law no. 586/1992 Coll., as amended, effective for tax year 1994 and
starting with tax year 1998 also excluding claims
mentioned in the penultimate sentence of § 24 para. 2 point. y) of the Act no. 586/1992 Coll., as amended
effective for tax year 1998. Overall
can be claimed as an expense (cost) up the unpaid portion of the receivable or price
purchase receivables acquired by assignment. Similarly, you can proceed even
whole set of these claims. This provision does not apply to claims arising


A) partners, shareholders, members of the teams for subscribed capital,

B) between economically or personally connected persons.
Economically or personally connected persons means if one person participates
directly or indirectly in the management, control or capital of the other person or
if the same natural or legal persons directly or indirectly involved in the management
, control or capital of both parties.
Participation in control or assets means ownership of more than 25% share in the
capital or shares with voting rights; of the share capital
share or voting rights in a tax period is set as
share of the sum of the last day of each month and the number of months in
tax period

C) between related persons,

D) in respect of loans and advances or liability for them and, by way of advances or

E) under special legislation.
Taxpayer who experienced the transition from keeping tax records to accounting
may in the tax year in which the leading accounting
claimed as expenses (costs) for achieving, securing and maintaining income
under this provision multiple of 10% of the value of unpaid claims or
purchase price receivable acquired by assignment and
number of years that have elapsed since 1995, including the end of 1997 and beginning
tax year 1998 times the maximum 20% of the outstanding
value of the receivable or purchase price receivable acquired by assignment and
number of years that have elapsed since 1998, including the end of the previous
year in which there was a transition to the accounting system of accounting.
Proceeds similarly taxpayer at the end of a business or other
self-employment and on termination of the lease.
This provision does not apply to the unpaid portion of the value of the claim which was
debited to the profit and loss.

6th The provisions of § 7c of the Act no. 586/1992 Coll., As amended by this Act shall be used for the first time
tax for 2004, that will be followed by
general assessment base and the conversion rate provided for in Regulation
Minister for the purposes of pension insurance to 30 September
2,003th

7th The taxpayer referred to in § 17 of Act no. 586/1992 Coll., As amended by Act no. 259/1994 Coll
. and Act no. 492/2000 Coll., which is founded in order
business and that of 31 December 2003 accounts in a single
Accounting and since 2004 led the accounting, profit increase stock value of
and valuables, the value of prepayments except for advances
tangible and intangible assets, the value of receivables that were
when paying taxable income, and reducing the profit or loss on the value
advances received, the value of liabilities that would when paying the expenditure on
achieving, securing and maintaining income recorded at 31 December 2003, and
it once for the tax year 2004 or gradually over
exceeding 3 tax years.

8th The taxpayer referred to in § 17 of Act no. 586/1992 Coll., As amended by Act no. 259/1994 Coll
. and Act no. 492/2000 Coll., which is founded in order
business and that of 31 December 2004 will be recognized in the system

Simple accounting under the provisions in force until 31 December 2003 and since 2005
leading accounting, increase profit
the value of inventories and valuables, the value of prepayments except for advances
tangible and intangible assets, the value of assets that would have been
when paying taxable income, and reducing the profit or loss on the value
advances received, the value of liabilities, which if payment were
expenditure for achieving, securing and maintaining income, detected 31 . December 2004, and
it once for the tax year 2005 or gradually over
exceeding 3 tax years. This taxpayer for the taxable period
2004 shall be deemed for purposes of the Income Tax Act for the taxpayer
who does accounting.

9th The exemption of income pursuant to § 19 para. 1 point. c) Section 2 of the Act no.
586/1992 Coll., as amended by this Act may be used in the tax
period starting in 2003.

10th The exemption of income pursuant to § 19 para. 1 point. FH), zg) and ZJ) Act no.
586/1992 Coll., as amended by this Act shall apply to income whose
payment, the General Assembly or other authority that the payment of these
income decide, after the treaty of accession
Czech Republic to the European Union. The exemption of income under § 19 paragraph
. 1 point. zh) and zi) Act no. 586/1992 Coll., as amended by this Act
used for profit, the transfer should be in conformity with the contract of profit transfer
executed or settlement, which arose
standing outside shareholder is entitled after the treaty of accession
Czech Republic to the European Union.

11th The provisions of § 25 par. 1 point. w) of the Act no. 586/1992 Coll., on income
tax, as Art. I of this Act shall apply for the first time
taxable period or the period for which the tax return is filed, which began in | || 2005. For tax periods starting in 2004,
provisions of § 25 par. 1 point. w) of the Act no. 586/1992 Coll., on income
income is used as in force on 31 December 2003 and the contents
legislative shortcut "loans and advances" in § 25 par. 1 point. w) of the Act no.
586/1992 Coll., as amended by Act no. 259/1994 Coll., Act no. 149/1995 Coll.
Act no. 168/1998 Coll. and Act no. 492/2000 Coll., for tax
period which commences in 2004, used only for the purposes of this provision
.

12th Extraordinary expenses and revenues incurred on the first day of the taxable
period, which began in 2004, due to the change in method of accounting for
change in fair value (valuation difference) of securities and changes
equity valuation (consideration) are excluded in the tax base.
This does not apply to the change in the fair value of share certificate and
securities representing participation in capital investment
fund.

13th Extraordinary expenses and revenues incurred on the first day of the taxable
period, which began in 2004, due to the change in method of accounting for
change in fair value (valuation difference) the claims which the taxpayer
acquired and designated for trading, They are not subject to taxation.

14th For active and passive recognized impairment losses until 31 December 2002
file buys assets acquired is used to its full
debiting Act no. 586/1992 Coll., As amended by Act no. 492/2000 Coll. and
Act no. 260/2002 Coll.

15th For active and passive allowance as recorded by the end of 2003
property of the taxpayer referred to in § 2 of Act no. 586/1992 Coll., As amended
Act no. 157/1993 Coll., Act no. 323/1993 Coll., Act no. 259/1994 Coll
., Act no. 87/1995 Coll., Act no. 149/1995 Coll., Act no.
248/1995 Coll., Law no. 151 / 1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997 Coll
., Act no. 227/1997 Coll., Act no. 132/2000 Coll., Act no. 241
/ 2000 Coll., Act no. 340/2000 Coll. and Act no. 492/2000 Coll., which
by the end of the tax year 2003 by an entity keeping records in
single entry accounting system, is used by law no. 586/1992 Coll., as amended
31 . December 2003 and until the time of its inclusion in the tax base
.

16th § 23 para. 15 of Law no. 586/1992 Coll., As amended by this
Act, also applies to positive or negative difference between the valuation
business or part of an undertaking constituting a separate organizational unit, acquired
buys 31 December 2003 and the sum of its individual components
revalued assets net of assumed liabilities (goodwill)

But the positive or negative difference is reduced by accounting depreciation
raised to 31 December 2003 and the period of 180 months is reduced by the number
months, after which the difference was depreciated in the tax year 2003 or
in the taxable period started in 2003 under special
legislation governing accounting.

17th Tax loss carryforwards under § 23a paragraph. 5 point. b) and § 23c paragraph. 8
point. b) Act no. 586/1992 Coll., as amended by this Act may be done by first
tax loss recorded for the tax period in which enters
Treaty of Accession of the Czech Republic to the European Union.

18th Fees not according to § 24 par. 2 point. ch) Law no.
586/1992 Coll., as amended by Act no. 259/1994 Coll., Act no. 149/1995 Coll. and
Act no. 492/2000 Coll., expenses (costs) for achieving, securing and maintaining
taxable income in the previous tax periods because of their failure to pay
are the expenses (costs) for achieving, securing and
maintain income in the tax year in which they are paid
.

19th § 24 par. 2 point. y) of the Act no. 586/1992 Coll., as amended
this Act shall be applied first to claims arising after 31 December
2,003th For the debts incurred by 31 December 2003, the provisions
§ 24 paragraph. 2 point. y) of the Act no. 586/1992 Coll., as amended on 31 December 2003.


20th Expenses on derivatives and income from derivatives pursuant to § 24 par. 2 point.
Zg) of the Act no. 586/1992 Coll., As amended by this Act, also include
extraordinary income and expenses incurred due to the change in method of accounting for derivatives
, which occurred in the fiscal year that began in 2004.

21st Interest on loans and advances to foreign creditors, which were
according to § 24 par. 2 point. zi) Act no. 586/1992 Coll., as amended
Act no. 492/2000 Coll., expenses (costs) for achieving, securing and maintaining
taxable income of the taxpayer or his legal successor
tax Between 2001 and 2003 because of their failure to pay, are
expenses (costs) for achieving, securing and maintaining taxable income
taxpayer or his legal successor in that tax period in which
will be paid.

22nd For the purposes of applying depreciation and rent an automobile
M1 category, with the exception of the automobile, which is used by the operator
motorized road transport or taxi operator based
issued a license and car type ambulances and type of funeral that was
to the day preceding the date of publication of this Act, filed with the taxpayer
or hired under contract on financial leases, are used
Act no. 586/1992 Coll., as amended on 31 December 2003.

23rd § 24 par. 11 of Law no. 586/1992 Coll., As amended by this Act
, first used in conversions, the decisive day comes
from 1 January 2004.

24th For taxpayers incurred by 31 December 2003, the provisions of §
25 par. 2 Act no. 586/1992 Coll., As amended by Act no. 323/1993 Coll.

25th § 32a of Act no. 586/1992 Coll., As amended by this Act shall be applied first
intangible assets recorded in the property
taxpayer in the tax period, which began in 2004.

26th Tenant movable and immovable assets simultaneously, which applies
depreciation in the tax base under Art. II section 3 of the Act no. 492/2000 Coll., Which
amending Act no. 586/1992 Coll., On Income Taxes , as amended
amended, and certain other laws, advances in the tax year that began
in 2004 and 2005 according to § 32b of the Act no. 586/1992 Coll., as amended by this Act
.

27th To claim deduction of tax losses which arose and was charged
for the tax period starting in 2003 and prior tax periods
apply the provisions of § 34 para. 1 of Act no. 586/1992 Coll., As amended || | valid until 31 December 2003.

28th Article I, para. 23, 53, 122, 246, 250, 253, 262, 263
used for the first time on interest income, for which the obligation to withhold tax
by Act no. 586/1992 Coll., as amended by Act no. 210/1997 Coll., Act No.
. 72/2000 Coll., Act no. 492/2000 Coll. and Act no. 453/2001 Coll.
occurred from 1 January 2004.

29th The tax relief under § 35 par. 3 of Law no. 586/1992 Coll., On income
income, as in force until 31 December 2003 at the latest
can be applied for the tax period, which began in 2003 and the period for which the

Tax return and started in 2003.

30th The tax on interest income referred to in § 36 para. 6 of the Act no. 586/1992
Coll., As amended by Act no. 492/2000 Coll., In which the duty of the payer to withhold
occurred during 2003, will be counted the total tax liability
as specified by law no. 586/1992 Coll., as amended by Act no. 492/2000 Coll
., in the taxable period or the period for which the obligation to file a tax return
according to § 38 meters Act no. 586/1992 Coll., as amended by this Act
, which began in 2003. a similar procedure
in case it can not withholding tax, or part of it set against the overall tax liability
therefore, the taxpayer was tax liability in the amount of zero or
reported a tax loss, or its overall tax
duty is lower than the tax withheld.

31st The provisions of § 38na Act no. 586/1992 Coll., As amended by this Act, shall be applied first
taxpayer for which there has been a substantial change in
tax period, which began in 2004.

32nd When determining the tax base for the tax period starting in 2003
a taxpayer who is busi- nesses under Decree no.
500/2002 Coll., Which implements certain provisions of Act no. 563/1991 Coll
. on accounting, as amended, for accounting units
which are businesses maintaining accounts, or by
Decree no. 502/2002 Coll., which implements certain provisions of Act No.
. 563/1991 Coll., On Accounting, as amended, for accounting
units, which are insurance companies exclude the positive difference between revenues and costs incurred
conversion of debt securities with maturities
longer than 12 months held to maturity, payables and receivables
denominated in foreign currency to the Czech currency at the balance sheet date or
another moment at which the financial statements are prepared in accordance with § 24 para. 2
point. b) Act no. 563/1991 Coll., on Accounting, as amended by Act no. 353/2001 Coll
. (hereinafter referred to as "unrealized foreign exchange gains").

33rd Taxpayers who ruled the previous paragraph of the tax base
unrealized foreign exchange gains, is obliged to increase the tax base in three
taxable periods or periods for which it is served
tax returns, immediately following the period in which
were unrealized foreign exchange gains are excluded under the previous point, in the first period
least one third, in the second period
least half of the amount remaining in the third period for the remaining amount.
Taxpayer, who became obliged to file a tax return when
declaring bankruptcy, closure, merger, termination or interruption
activity, increase the tax base of the remaining portion of the amount excluded under
previous point.
Article III


Authorization to publication of the full text of the Act

Prime Minister is authorized to make in the Collection of Laws the full wording
Act no. 586/1992 Coll., On income taxes, as follows from the laws and
Constitutional Court judgment amending it.
PART TWO


Amendment to the Act on reserves for determining the income tax base
Article IV


Act no. 593/1992 Coll., On reserves for determining the income tax base,
amended by Act no. 157/1993 Coll., Act no. 323/1993 Coll., Act.
244/1994 Coll., Act no. 132/1995 Coll., Act no. 211/1997 Coll., Act no. 333/1998 Coll
., Act no. 363/1999 Coll., Law no. 492 / 2000 Sb., Act no.
126/2002 Coll., Act no. 260/2002 Coll. and Act no. 176/2003 Coll., is amended as follows
:

First In § 2, paragraph 2, including footnotes Nos. 17) to 19) reads:

"(2) provisioned according to § 1 means the adjustments
defined in this Act, designed to balance the value of lapsed receivables
payable after December 31, 1994 and recognized by a special legal regulation
. ^ 17) for the purposes of this Act, the carrying amount
means the nominal value or the purchase price receivable recognized on the balance sheet
taxpayer. Unless expressly provided in this Act
otherwise, provisions are not created for receivables from
securities and other investment instruments, ^ 18) credits, loans, guarantees
, backup performance in favor of equity loss settlement
company, contractual interest and penalty charges on arrears, penalties and || | other penalties from obligations and receivables, of which

Been recognized in income under a special legal regulation 17) and
not included in the tax base as established under
special legal regulation, 19) and receivables acquired free of charge.
Adjustments can not be created on file claims.

17) Act no. 563/1991 Coll., On Accounting, as amended.

18) Act no. 591/1992 Coll., On Securities, as amended
regulations.

19) Act no. 586/1992 Coll., On income taxes, as amended
regulations. ".

2. In § 2, paragraphs 3 and 4 are added:

"(3) does not proceed unless the creditor under § 5 and 8 must not create adjustments to receivables
if the debtor has the same obligations payable and
does not offsetting of receivables and payables.

(4) In case challenging the claims of the debtor is a legal act
provisions of paragraph 3 of the creditor does not apply to that part of the value
debt that exceeds the value of liabilities disputed by the debtor, if the creditor
proceed according to § 8a. 2 and credit carry the day
final termination of the proceedings. ".

third in § 3, paragraph 2 reads:

" (2) the taxpayer is required in connection with the filing of tax returns | || examine the justification for the creation of reserves and adjustments and their
actual condition compared with the amount that the taxpayer may apply
according to this law in the income tax base determined in a separate legal regulation
. ^ 19). "| ||
fourth in § 3, the following paragraph 3 including footnote no. 20)
reads:

"(3) Creation of reserves and adjustments applied in the tax base | || revenue established by special legislation 19)
must always be accounted for by a special legal regulation 17) or listed in the tax records
. ^ 20)

20) § 7b Act no. 586/1992 Coll., As amended by Act no. 438/2003 Coll. ".

Fifth in § 4, at the end of the Subsection 1, the sentence" Provisions
entries always be canceled at the date of termination of business or other
self-employment or leased, the date of interruption
business or self-employment or rental
if such activities or rent are not initiated by the deadline for
filing a tax return for the tax period in which it was interrupted.
Provisions also cancels the effective date of the lease contract in the case
business lease, ^ 21) on the day preceding the day of cancellation of
permanent establishment in the Czech Republic, ^ 22) on the day preceding
the date of entry into liquidation or the day preceding the date of effectiveness
declaration of bankruptcy. Provisions are canceled when the cash
funds in the amount of reserves formed under § 9 and 10 will be stored on
special escrow account in a bank in accordance with § 10a, and when the taxpayer
upon termination of the lease entered into a contract a business lease arrangement ^ 21)
effective on the day following the date of termination of the lease. ".

footnotes. 21) and 22) added:

" 21) Commercial Code.

22) § 22 par. 2 Act no. 586/1992 Coll., As amended
regulations. ".

Sixth after § 5 the following § 5a, which including footnotes fn. 6)
6b) 6c), 6d), 6e) and 6f) reads:

"§ 5a

(1) The expenses (costs) for achieving, securing and maintaining income ^ 1)
can credit unions-6a) and other financial institutions
create in the taxable period adjustments to not lapsed
claims arising from loans granted by these entities
natural persons under the loan agreement. 6b) Adjustments can not be created by

A) claims arising between related parties as defined in the Act
Income Tax ^ 13g)

B) Ceded receivables,

C) claims arising under an agreement to replace the current
Liabilities new-6c) and settlement agreement. ^ 6d)
Adjustments can not be created in the tax period in which it occurs
entry liquidation or declaration of bankruptcy, and during
liquidation and during the bankruptcy.

(2) other financial institutions for the purposes of this Act
mean legal entities which meet all the following conditions

A) provide loans for their business-6e) on the basis of a trade authorization
^ 6f) for this activity,

B) interest income, including interest on late payment of loans granted in accordance with paragraph 1
they reach at least one half of total revenues

Relevant tax period,

C) their capital on the last day of the taxable period is
least 2 000 000 CZK.
Revenue under subparagraph b) means revenue recorded in accordance with
special legislation. ^ 17) other financial institutions for the purposes of this provision
There are no banks. ^ 4)

(3) Provisions under paragraph 1 shall constitute the base, which is
average level of balance value lapsed receivables from credits without
accessories awards not reduced by adjustments already made.
Into this base will not count the amount

A) claims in excess of 1.5 million CZK in the individual loan

B) claims arising between related parties as defined in the Act
Income Tax ^ 13g)

C) Ceded receivables,

D) claims arising under an agreement to replace the current
Liabilities new-6c) and settlement agreement. ^ 6d)
average number is calculated from monthly balances on the last day of the month and the balance
the first day of the tax year.

(4) The total amount of provisioning for tax year must not exceed


A) 1.5% of the basis referred to in paragraph 3, both in savings and credit cooperatives
, and those of other financial institutions where
amount of capital on the last day of the taxable period is at least 20 || | 000 000 CZK,

B) 0.6% of the basis referred to in paragraph 3, and for other financial institutions
, where the amount of capital on the last day
taxable period is at least 10 million CZK,

C) 0.2% of the basis referred to in paragraph 3, and for other financial institutions
, where the amount of capital on the last day
taxable period is at least 2 000 000 CZK.

(5) Adjustments are to be used to cover losses from writing off or
assignment of receivables, with the exception of claims under paragraph 1. a)
up point. C).

(6) Adjustments in the amount referred to in paragraph 4
other financial institutions for the tax period shall be entitled to establish the condition
the next two seasons will not reduce the taxable capital
to a level that matches lower provisioning or
that provisioning does not.
Reduction of share capital for the purposes of this provision must be judged
last day of the tax year. For the tax period, which will reduce
capital, the tax base is adjusted (increased) by the difference between the amount
created adjustments and provisioning
adequate amount of capital after its reduction.

6a) § 1 of the Act no. 87/1995 Coll., On Credit Unions and
some related measures and supplementing Act
Czech National Council no. 586/1992 Coll., On Income Tax, as amended by Act no. 100/2000 Coll
.

6b) § 497-507 of the Commercial Code.

6c) § 570-574 of the Civil Code.

6d) § 585-587 of the Civil Code.

6e) § 2 para. 1 of the Commercial Code.

6f) § 10 of the Trade Act. ".

7. In § 7 at the end of paragraph 3 is replaced by a comma and
letter d), which including footnote no. 23) reads:

"d) to which the taxpayer has a right of ownership in bankruptcy and settlement proceedings
. ^ 23)

23) Act no. 328/1991 Coll., On Bankruptcy and Settlement, as amended
regulations. ".

Eighth in § 7 para. 8 point. D), the words "5th" the words "and 6".

ninth in § 7 the following paragraphs 10 and 11 are added:

"(10) a taxpayer who pays taxes added value comes when
determination of the provision from the budget repair costs in tax-free awards
value added.

(11) In the case of transformations ^ 21) for the tax period for the purposes of making
reserves referred to in paragraph 1 shall be considered as the period for which the tax return
.. "

10th in § 8. 1 in the first sentence the words' keeping records in
double-entry bookkeeping up to the nominal value of the debt or the cost
Ceded receivables "are replaced by"
who keep accounts up to
lapsed balance sheet value of receivables. "

11th in § 8. 1, second sentence, the word" settlement-13d) "
inserted the words" and the claims are excluded in § 2 para. 2 . "

12th in § 8 paragraph 2 reads:


"(2) Adjustments are canceled following the results
bankruptcy and settlement proceedings or when the asset was effectively denied
trustee in bankruptcy, a bankruptcy creditor, court
or competent administrative authority . ^ 13e) ".

13th In § 8 par. 3, "charging double-entry bookkeeping"
replaced by "who keep accounts."

14th In § 8 paragraph 1 reads:

"(1) Adjustments to outstanding receivables due after 31 December 1994
, whose production expenses (costs) for achieving,
securing and maintaining income ^ 1) may, for the period that
submitted tax returns, generate income tax payers who keep
accounts if those claims do not create provisions and reserves
according to § 5 and 5a, and since the end of the maturity date and the claim has been more
than 6 months, up to 20% of the unpaid balance
value of claims. ".

15th In § 8 paragraph 2 reads:

"(2) higher allowances than those specified in paragraph 1, can create
to find those claims only in case if it was about these claims
initiated arbitration proceedings under special legal regulation
^ 13f) or judicial proceedings or administrative proceedings
under a special legal regulation, 3h) to which the income tax payer participates properly and duly and timely
makes acts necessary to exercise its rights under the condition that
since the end of the maturity date and the claim has been more than

a) 12 months, up to 33% of the unpaid balance value of the receivables

b) 18 months, up to 50% of the unpaid balance value of assets ,

c) 24 months, up to 66% of the unpaid balance value of the receivables

d) 30 months up to 80% of the unpaid balance value of the receivables

e ) 36 months, up to 100% of the unpaid balance value
claims. ".

16th In § 8a. 3 letter b) reads:

"B) between related parties as defined in the Tax Act of
income ^ 13 g)."

17th In § 8b paragraph. 3, "and the fulfillment of the debt subject to collection management
^ 13i)" are deleted.

18th Under § 10 the following § 10a is inserted:

"§ 10a

Cash in the amount of reserves formed under § 9 and 10 are stored
to a special escrow account in a bank and shall not be subject to liability or bankruptcy
conducted on the property taxpayer under special
legal regulation. ^ 23) During the period for which a tax return is recognized
provisioning expenses (costs) for achieving, securing and maintaining income
up to the amounts transferred to a special || | escrow account no later than the day of filing tax returns.
Cash funds in the account can be spent only for expenditures for which reimbursement
been created. ".
Article V

Transitional provisions


First In the case where the lender obstructed by § 5 and 8 of the Act no.
593/1992 Coll., As amended by Act no. 157/1993 Coll., Act no. 323/1993 Coll.
Law no. 244 / 1994 Coll., Act no. 132/1995 Coll., Act no. 211/1997 Coll.
Act no. 492/2000 Coll., Act no. 126/2002 Coll. and Act no. 260/2002 Coll
., will be the effective date of this Act show the state of the
31st December 2003 in relation to the debtor while payables and
not to undertake offsetting of receivables and payables, cancel
lender has created adjustments except those
created for claims exceeding the value of the obligation .

Second The provisions of § 10a of Act no. 593/1992 Coll., As amended by this Act, shall
for the first time for the period for which the tax return is filed
beginning in 2004, unless special legislation provides otherwise.
PART THREE


Changing the law on state social support
Article VI


Act no. 117/1995 Coll., On state social support, as amended by Act no. 137/1996 Coll
., Act no. 132/1997 Coll., Act no. 242/1997 Coll., Act no.
91/1998 Coll., Act no. 158/1998 Coll., Act no. 360/1999 Coll., Act no. 118/2000 Coll
., Act no. 132/2000 Coll. Act no. 155/2000 Coll., Act no. 492/2000 Coll
., Act no. 271/2001 Coll., Act no. 151/2002 Coll., Act no. 309/2002 Coll
. Act no. 320/2002 Coll. and Act no. 125/2003 Coll., is amended as follows
:

First In § 5 para. 1 point. b) Section 7, the words "k), m), o), s) au)"
replaced by "j), l), m), p) as)".


Second In § 5 para. 3 point. b) the words "k), m) as)" is replaced by "j)
l) ap)".

Third In § 5 para. 3 point. c) the words ") au)" is replaced by "m) as)".

Fourth In § 5 para. 4 point. c) the words "k), m) as)" is replaced by "j)
l) ap)".

Fifth In § 5 para. 4 point. d) the words') au) "is replaced by" m) as) ".

6th In § 68 par. 2 point. a) point 3, the words "k), m), o), s) au)"
replaced by "j), l), m), p) as)".

7th In § 68 par. 3 point. a) 1 the words "k), m), o), s) au)"
replaced by "j), l), m), p) as)".
PART FOUR



Canceled ARTICLE VII



Canceled PART FIVE


Amendment to the Act on Investment Companies and Investment Funds
Article VIII


In § 22 of Act no. 248/1992 Coll., On Investment Companies and Investment Funds
, as amended by Act no. 591/1992 Coll., Act no. 600/1992 Coll
., Act No. . 61/1996 Coll., Act no. 151/1996 Coll., Act no.
15/1998 Coll., Act no. 124/1998 Coll., Act no. 362/2000 Coll. and Act no. 308/2002 Coll
., the following paragraph 3 is added:

"(3) The investment company may pay the shareholders a share in profit from
management of assets in mutual fund after approval of the annual financial statements of the mutual fund
general meeting of an investment company.
Advances on shares of profits of management of assets in mutual fund must not
investment company to pay. ".
PART SIX



Canceled Article IX



Canceled PART SEVEN



Canceled ARTICLE X



Canceled PART EIGHT



Canceled Article XI



Canceled PART NINE


Change Trade Act
ARTICLE XII


Act no. 455/1991 Coll., On Trades (Trade Act)
amended by Act no. 231/1992 Coll., Act no. 600/1992 Coll., Act no. 273
/ 1993 Coll., Act no. 303/1993 Coll., Act no. 38/1994 Coll., Act no.
42/1994 Coll., Act no. 136/1994 Coll., Act no. 200/1994 Coll., Act no. 237/1995 Coll
., Act no. 286/1995 Coll., Act no. 94/1996 Coll., Act no.
95/1996 Coll., Law no. 147 / 1996 Coll., Act no. 19/1997 Coll., Act no.
49/1997 Coll., Act no. 61/1997 Coll., Act no. 79/1997 Coll., Law no. 217
/ 1997 Coll., Act no. 280/1997 Coll., Act no. 15/1998 Coll., Act no.
83/1998 Coll., Act no. 157/1998 Coll., Act no. 167/1998 Coll., Act no.
159/1999 Sb., Act no. 356/1999 Coll., Act no. 358/1999 Coll., Act no. 360/1999 Coll
., Law no. 363 / 1999 Coll., Act no. 27/2000 Coll., Act no.
29/2000 Coll., Act no. 121/2000 Coll., Act no. 122/2000 Coll., Act no. 123
/ 2000 Coll., Act no. 124/2000 Coll., Act no. 149/2000 Coll., Act no.
151/2000 Coll., Act no. 158/2000 Coll., Act no. 247/2000 Coll., Act no. 249/2000 Coll
., Act no. 258/2000 Coll., Act no. 309/2000 Coll., Act no. 362/2000 Coll
., Law no. 409 / 2000 Sb., Act no. 458/2000 Coll., Act no.
61/2001 Coll., Act no. 100/2001 Coll., Act no. 120/2001 Coll., Act no. 164
/ 2001 Coll., Act no. 256/2001 Coll., Act no. 274/2001 Coll., Act no.
477/2001 Coll., Act no. 478/2001 Coll., Act no. 501/2001 Coll., Act no.
86/2002 Coll., Act no. 119/2002 Coll., Act no. 174/2002 Coll., Act no.
281/2002 Coll., Law no. 308 / 2002 Coll., Act no. 320/2002 Coll., finding
Constitutional court promulgated under no. 476/2002 Coll., Act no. 88/2003 Coll.
Act no. 130/2003 Coll. Act no. 162/2003 Coll., Act no. 224/2003 Coll.
Act no. 228/2003 Coll., Act no. 274/2003 Coll. and Act no. 354/2003
Coll., is amended as follows:

Annex no. 2 in a group of 214 "Others" in column 1, the words "
Activities of accounting advisors, bookkeeping" is replaced by "Accounting
advisors, bookkeeping, and tax records."
ARTICLE XIII

Transitional provisions


First Business licenses issued before 1 January 2004
business operation reporting bound, 214 Annex no. 2
Trade Act "Accounting consulting, bookkeeping," the
since that date deemed business licenses to operate
regulated trades of 214 Annex no. 2 of the Act "
Activities of accounting advisors, bookkeeping, and tax records."

Second Trade certificate, which was issued under the previous
rules for trade reporting bound, 214 Annex no. 2
Trade Act "Accounting consulting, bookkeeping," he is
Trade Licensing Office is obliged to January 1, 2006 after consultation with the entrepreneur

Replace a trade certificate in accordance with Annex no. 2
Trade Act as amended by Article. XII of the Act.
This action is not subject to an administrative fee.
PART TEN



EFFICIENCY Article XIV


This Act shall take effect on 1 January 2004, except the provisions of Article
. I point

First 10, 15, 72, 95, 96, 139, 189, 214, 232, 251, 269, 272, 283, 288,
which come into effect on the date of the accession
Czech Republic to the European Union enters into force,

Second 105, 235 and 240, which come into effect on 1 January 2005

Third 106, which comes into force on 1 January 2006

Fourth 265 (§ 38fa), which comes into effect on the same day that it becomes
effectiveness of Council Directive no. 2003/48 / EEC on the taxation of savings income in
form of interest payments, but not before the date on which the contract of || | Czech Republic's accession to the European Union enters into force,

Fifth 95 [§ 19 para. 1 point. Ac)], which comes into effect on January 1
, 2011.


Zaorálek vr Klaus vr


Špidla

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