346/2010 Coll. The ACT of 12 November 2010, amending Act No. 586/1992 Coll., On income taxes, as amended, and other related laws Parliament has passed this Act of the Czech Republic: PART ONE Amendments to the Law on Income Income Art. (I) Act No. 586/1992 Coll., On income taxes, as amended by Act No. 35/1993 Coll., Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993 Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994 Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll., Act No.. 32/1995 Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 152/1995 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. 111/1998 Coll., Act No. 148/1998 Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999 Coll., Act No. 129/1999 Coll. Act No. 144/1999 Coll., Act No. 167/1999 Coll., Act No. 222/1999 Coll., the Constitutional Court judgment published under no. 3/2000 Coll., Act No. 17/2000 Coll. Act No. 27/2000 Coll. , Act No. 72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 Coll., Act No. 340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No. 120/2001 Coll. Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No. 483/2001 Coll. , Act No. 50/2002 Coll., Act No. 128/2002 Coll., Law No. 198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No. 308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No. 362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004 Coll., Act No. 46/2004 Coll., Act No. 49/2004 Coll. , Act No. 257/2004 Coll., Act No. 280/2004 Coll., Act No. 359/2004, Law No. 360/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004 Coll., Act No. 669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No. 342/2005 Coll. of Act No. 357/2005 Coll. , Act No. 441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No. 552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No. 189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No. 245/2006 Coll. , Act No. 264/2006 Coll., Act No. 267/2006 Coll., Act No. 29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.. 126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No. 2/2009 Coll., Act No. 87/2009 Coll., Act No. 216/2009 Coll., Act No. 221/2009 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 289/2009 Coll., Act No. 303/2009 Coll., Act. 304/2009 Coll., Act No. 326/2009 Coll., Act No. 362/2009 Coll. and Act No. 199/2010 Coll., is amended as follows: 1. section 1, including footnote No. 137 section 1 reads: "This Act transposes the EU is-137) and regulates and) the tax on income of individuals, (b)) and the tax on corporate income. 137) Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation for parent companies and subsidiaries of different Member States, as amended by Council Directive 2003/123/EC and Directive 2006/98/EC. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE between Member States (codified version). Council Directive 2003/49/EC of 3 June 2003, on the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, as amended by Council Directive 2004/66/EC, Directive 2004/76/EC and Directive 2006/98/EC. Council Directive 2003/48 of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Council Directive 2004/66/EC, Council Decision 2004/587/EC and Directive 2006/98/EC. ". 2. In section 4, para. 1 point. (d)), the words "damages" the words "including úmrtného and contribution to the funeral under special legislation ^ 3)." 3. In section 4, para. 1 letter e) reads: "e) income arising under section 7 of the debtor in the tax year in which it was decided to permit the reorganization would bankruptcy law, and in the tax period immediately following the tax year in which it was decided to permit the reorganization, if it has not the end of the reorganization." 4. In section 4, para. 1, at the end of subparagraph n), the words "severance pay for professional soldiers and members of the security forces under special legislation, 3)." 5. In section 4, para. 1, letter a) reads: "and the housing allowance) for career soldiers under special laws". 6. In section 4, para. 1, letter a) shall be deleted. 7. In section 4, para. 1 point. in the case), the words "on condition that" the word "taxpayer" and the word "satisfaction", the word "own". 8. In section 4, para. 1 point zj) reads: "REV.) benefits in kind provided to the President by special legislation 6 g) and former President of the Republic pursuant to the security of the President of the Republic after leaving office". 9. In section 4, para. 1 at the end of point change), the comma is replaced by a full stop and point zn) is deleted. 10. In section 4, paragraph 3 reads: "(3) Exemption regularly paid pensions and pensions referred to it in paragraph 1. (h)) does not apply if the sum of income under § 6 and partial tax bases it pursuant to section 7 and 9 of the taxpayer in a tax year exceeds the amount of CZK 840 000. The revenue under section 6, for the purposes of this provision does not include income exempt, or income from which tax is withheld at a special tax rate. ". 11. In § 6 para. 9 letter p) reads: "p) the employer's payment totaling more than 24 000 CZK per year as a first contribution that pension schemes with state contribution remitted to the account of its employees with the pension fund ^ 9), 2. It remitted the pension insurance contribution to the benefit of its employees in the pension insurance with pension institutions, under an agreement between the employee and the pension institutions or would otherwise agreed participation of employees in pension insurance, provided that the agreed payment of benefits from pensions up to 60 calendar months, while earlier in the age of 60, and further provided that the right to benefits from the pension insurance is an employee , and in the event of the death of an employee by another person, except an employer who paid contribution for pension insurance, or 3. contribution to the insurance premiums paid by employer for the employee on his insurance on survival or death or survival or pension insurance, even when arranging an earlier performance in the event of entitlement that retirement pension or disability pension for third grade, or in the case happens if an employee is disabled in the third step of the Pension Insurance Act , or in the case of death (hereinafter referred to it as ' private life insurance "), pursuant to the insurance contract II between the employee as the policyholder and the insurance company that is authorized it to carry on insurance business in the Czech Republic under the law regulating insurance, or other insurance company established in the territory of a Member State of the European Union , Norway and Iceland, on the condition that the contract was negotiated payment of insurance benefits that 60 calendar months, while the earliest in achieving 60 years of age and on condition that the right to indemnity from insurance contracts for the private life insurance has insured employee, and if the insured event is the death of the insured, the person designated by the law regulating the insurance contract , except for an employer who paid contributions that premiums ". 12. In section 6 para. 9 point. r) as) the words "judges and Members of the European Parliament elected in the Czech Republic" is replaced by "and the judges." 13. In § 6 para. 9 point. with) in the introductory part, the words "expenses in the amount" shall be deleted. 14. In § 6 para. 9 point. with) at the end of the text of point 1, the words "associated with the position (hereinafter referred to it as" domestic route ")". 15. In § 6 para. 9 point. with) at the end of the text of point 2, the words "(hereinafter referred to as this" foreign voyage ")". 16. In section 6 para. 9 point. and) The following point 10 is added: 10. spending on public transportation to public transportation judge in domestic trips ". 17. In section 10, paragraph 6, including footnote No. 138 reads: "(10) Functional benefits include and) functional salaries and benefits provided in connection with existing or former duties, the amount of which is determined by the law regulating salaries and other requirements associated with the position of representatives of state power, some state bodies and judges ^ 138), with the exception of the salary for the President and refunds related to the performance of his duties (b)) pay for Performance features and benefits provided in connection with current or former duties in the bodies of the municipalities, in other organs of local government, state institutions, civic and interest associations, chambers and other institutions and bodies. 138) The Act No. 237/1995 Coll., On salary and other indemnities associated with the position of representatives of state power and some state bodies and judges and Members of the European Parliament, as amended. ". 18. In § 6 para. 12, after the word "paragraphs" the number "6". 19. In § 6 para. 13, the sentence is inserted after the first sentence, "an employee at which the obligation it pay compulsory insurance the employer does not have to mean an employee, in which the removal of obligatory insurance does not follow the laws of the Czech Republic, or the employee, who is fully or partially subject to the mandatory foreign insurance of the same kind.". 20. In section 6, the following paragraph 17, including footnote No. 136 reads: "(5) The pension institutions for the purposes of this Act, and the financial service provider and authorized it to operate the pension scheme regardless of its legal form, which is a) vypuštěním ties wheresprinklerů on the principle of fund management, b) established for the purpose of providing retirement benefits beyond the mandatory pension system ^ 136) under the contract or otherwise agreed participation in pension insurance and carries out activities arising therefrom c) allowed and run pension schemes in the Member State of the European Union, Norway or Iceland and supervised by the competent authorities in that State. 136) the Regulation of the European Parliament and Council Regulation (EC) no 883/2004 on the coordination of social security systems, as amended by the European Parliament and the Council No. 988/2009. ". 21. section 7 at the end of paragraph 2 is replaced by a comma and a subparagraph (e)), which reads: "e) of the income from the lease of the property in commercial property.". 22. In § 7 para. 7 at the end of subparagraph (c)) is replaced by a comma and letter d), which reads: "d) 30% of earnings pursuant this paragraph 2. e). ". 23. In section 7 para. 11, the words ", which keeps accounts," are deleted. 24. In section 8. 1 point. (e)) after the word "contribution-9a)" the words "and the pension scheme." 25. In section 8 par 4 the word "e)" is replaced by "d") and at the end of the paragraph, the following sentence "if it follows revenues referred to it in paragraph 1. e) and (f)) from foreign sources, the tax base (the partial tax base). ". 26. In section 8 par 6, the second sentence is replaced by the a sentences ' Pension benefits shall be deemed tax base after deducting the contributions paid. In the case of retirement, spread the pension insurance contributions, state contributions that pension insurance or pension insurance contributions evenly over a stipulated period of receiving pensions. "And at the end of paragraph 6 the following sentence," a One-time payment from the pension insurance or the performance of paid upon early termination of the supplementary pension insurance for determining the tax base reduced by contributions paid by the employer for pension institutions in favor of the employee. ". 27. In section 8. 7, the first sentence and the second a sentences are replaced by "the Implementation of the private life insurance is considered tax base net of premiums paid. Other income from personal insurance, which is insurance benefit and does not constitute termination of the insurance contract shall be considered and after deducting the tax base and the taxpayer paid the premium on the payment date, up to the amount of that income. "And in the last sentence, the word" Surrenders "is replaced by the word" Surrender ". 28. In section 10, at the end of paragraph 4 sentence "if it follows the income under paragraph 9. and they are not), reduced spending and would separate tax base for the taxation of a special tax rate (section 36). ". 29. In section 10, the following paragraph 9 is added: "(9) other income, which cause an increase in property, are always a) service allowance and severance pay for professional soldiers and members of the security forces under special legislation ^ 3) (b)) the salary of the President and reimbursement of expenses the multipurpose flat associated with the performance of his functions under special legislation, 6 g) , c) rent a multipurpose flat-rate compensation granted to the former President of the Republic pursuant to the security of the President of the Republic after leaving office. ". 30. In § 15 para. 1 and § 20 para. 8, the words "retirement," are replaced by "retirement or were beneficiaries of a disability pension at the date of granting retirement pension." 31. In section 15 para. 1, the last sentence is replaced by the sentence "The provisions of this paragraph shall also apply to donations made by legal or natural persons domiciled or resident in the territory of another Member State of the European Union, Norway or Iceland, if the recipient of the donation and the purpose of the present meet the conditions set out in this Act.". 32. In section 15 para. 3 of a point. (b)) the words "if it will be built on a structure referred to in this subparagraph and) using the loan that finances housing needs," shall be deleted and the words "contracts and" is replaced by "contract or a". 33. In § 15 para. 4, after the second sentence, the following sentence "If it is a subject of housing needs referred to it in paragraph 3. (b) where the condition) from the commencement of construction of housing needs within 4 years from the time the credit agreement are entitled that claim tax deduction allowance expires and income in accordance with section 10 of the tax year in which this event has occurred, the amount of that was out over the years due to interest paid on loans decreased tax base. ". 34. In section 15 paragraph 5 reads: "(5) The tax base in the tax year you can deduct the contribution in the total amount of up to 12 000 CZK paid to the taxpayer and) pension insurance with a state contribution ^ 9) pursuant this and Supplementary Pension Insurance contribution II between the taxpayer and the pension fund; the amount to be so deducted is equal to the total contributions paid by the taxpayer on his pension insurance with state contribution to the tax periods decreased by CZK 6 000, or b) under contract for pension insurance pension insurance entered into between the taxpayer and the pension institutions or based on other agreed that participate in the taxpayer's pension insurance with pension institutions , provided that the agreed payment of benefits from pensions to 60 calendar months, while earlier in the age of 60; the amount you can deduct this way, equals the total contributions paid by the taxpayer on his pension insurance tax period. If the taxpayer's pension insurance with a state contribution or pension insurance terminated without pension, a lump-sum payment or a lump sum benefit on retirement and simultaneously the taxpayer paid severance pay or other benefits associated with the extinction of pensions are entitled that claim tax deduction allowance expires and income pursuant this section 10 of the tax year in which this event has occurred , the amount by which the taxpayer out over the years due to the contributions paid into the pension insurance with a state contribution or pension insurance tax base is reduced. ". 35. In section 15 para. 9, the words "3 and 4" is replaced by "1-8". 36. In § 19 para. 1, letter d) reads: "(d)), the income from dividends in accordance with § 36 para. 1 and 2, accruing pension fund ^ 9) or institution pension scheme, which is the beneficial owner of the income taxed under paragraph 6 ". 37. In section 19 para. 1 point. l) the words "Ltd.," the words "or from the canceled Security Fund of credit unions." 38. In section 19 para. 1 point. from) at the end of point 2 is replaced by a comma and the final part of the provision is repealed. 39. In § 19 para. 1 of the letter) is: "from) income similar it interest income, which according to § 23 para. 4 of a point. and) not subject to taxation on pension funds, pension scheme resulting institution, which is the beneficial owner of the income taxed under paragraph 6 ". 40. In § 19 para. 1 points back), and ZQ) are deleted. 41. In section 19 paragraph 2 reads: "(2) The exemption under paragraph 1. It's from) and paragraphs 8 pursuant to 10 shall not apply to: a) dividends and other profit shares paid by the subsidiary which is in liquidation, the parent company, unless the parent company of a company which is tax resident in another EU member state, b) income from the transfer of shares of the parent company and subsidiary, if the taxpayer is a subsidiary of it referred to in section 17 par 3 and is in liquidation. ". 42. In § 20 para. 8, fourth sentence, after the word "gifts" the words "secondary schools and higher vocational schools for the purchase of materials or equipment, or for the repair and upgrading of facilities used for practical training." 43. In § 20 paragraph 12 reads: "(12) The provisions of paragraphs 8 to 11 shall also apply to donations made by legal or natural persons domiciled or resident in the territory of another Member State of the European Union, Norway or Iceland, if the recipient of the donation and the purpose of the gift meet the conditions laid down in this Act.". 44. In article 21, paragraph 2, including footnote No. 16 reads: "(2) The tax rate is 5% of the tax base) Investment Fund ^ 16); This tax rate applies to the tax base reduced by items in accordance with section 34, which is rounded to the nearest thousand crowns down, b) mutual fund ^ 16); This tax rate applies to the tax base reduced by section 20 of the par 3, which is rounded to the nearest thousand crowns down, c) foreign collective investment fund based in another Member State of the European Union, Norway or Iceland, if the first publicly offered securities, collects funds from the public and invests on the principle of risk spreading, and these facts can be determined by statute , the prospectus or similar document issued by the Fund, the second is subject to the supervisory authority in the state in which it is permitted, and this fact can be determined by statute, the prospectus or similar document issued by the Fund and 3, according to the tax law of the State in which it is allowed, and regarded as tax resident and the income of the fund , according to the tax law of that State or partly not impute it to others. 16) Act No. 189/2004 Coll., On Collective Investment, as amended. ". 45. In § 23 para. 2 at the end of the subparagraph and is replaced by) comma and full stop and the following sentence, "To determine the tax base for taxpayers who amortized assets component depreciation method under the laws on accounting, is based on income without the impact of the financial depreciation methods". 46. In section 23 par. 3 point. and Section 3) reads: "3. the amount raised in the previous taxable periods or periods for which a tax return, such as expense (cost) that generate, assure and maintain income if subsequently there has been a breach of the the conditions for their use as expenditures (costs) for achieving, securing and maintaining Income, in the taxable period or the period for which the tax return in which the offense was committed. "47. In section 23 par. 3 point. and) at the end of the text of point 12, the words "or liabilities when payment is not an expense for achieving, securing and maintaining income, if not on liabilities arising from the acquisition of tangible assets and rent for financial lease with subsequent purchase of the using leased tangible assets". 48. In section 23 par. 3 point. (c) Section 6) at the end of the text of the first sentence, the words "; This amount can reduce the trading result or the difference between income and expenses in accordance with paragraph 2 as well as the legal successor of the taxpayer vanished without liquidation or the taxpayer's legal successor, who is a natural person, if in these legal successors of the liability or part thereof in such a manner extinguished and the value of this obligation or part of the taxpayer vanished without liquidation or a taxpayer who is a natural person the result is increased or the difference between income and expenses according to the letter a), point 12 ". 49. In § 23 para. 7 of the introductory part of the sentence, "This provision shall not apply to the supply for consideration of the room with the necessary equipment for the employer, the trade union necessary operational activities." The deleted. 50. In § 23 para. 8 point. (b)), 1, after the word "items", the word "backup". 51. In section 23 at the end of the text of paragraph 8, the words "; In this case, it is considered that the taxpayer is not in default if it submits an additional tax return and pay the tax by the date on which it is required to file a tax return for the tax period in which the change occurred implementation costs. "52. In section 24, par. 2. (h)), point 2, the words "and 15" are replaced by "15 or 16". 53. In section 24, par. 2. and the final part), the words "up to 3" are replaced by "and 2". 54. In section 24, par. 2. t) the words "and the purchase price" shall be inserted the words "or the replacement cost ^ 20)." 55. In section 24, par. 2. y) the words "if it can be simultaneously apply to the debt adjustment under subparagraph i)" is replaced by "at the same time is not an asset acquired free of charge or claim arising between related parties". 56. In section 24, par. 2. ZR), the number "2" is replaced by "1". 57. In section 24, par. 2. ZT), first sentence, the words "Section 4" and the words "with the exception of income in accordance with § 10.0" shall be deleted and the word "CZK" the words "single road vehicle." 58. In section 24, par. 2. ZT), the first sentence, following the sentence "In the abandonment of road vehicle use another person is not the working visit by the motor vehicle cooperating person or employee who does not use a road motor vehicle for private purposes.". 59. In § 24 para. 2 at the end point of the zt) the following sentence "During the tax year, you can not change the method of applying a flat-rate transport costs on the method of applying the expenditure referred to it), and vice versa. In the month of acquisition or disposal of road motor vehicle may be claimed proportion of the flat-rate transport costs. If it utilizes the achieve, assure and maintain income road vehicle, which is jointly owned by spouses or what-owned, more taxpayers may have to apply a lump in the total expense of transporting a maximum of 5 000 CZK. The flat-rate travel expenses can not be applied it would be taxpayers referred to in section 18 par 3, with the exception of taxpayers mentioned in § 18, par 5, 13-15 ". 60. In § 24 para. 2 the following point zu), which reads: "zu) incentive allowance provided on a contract basis for preparing the student or the student for a taxpayer's exercise of his profession, and to the amount of CZK 2 000 per month if the student High school it CZK 5 000 per month; motivational contribution for the purposes of this Act, and the stipend, the allowance for meals, accommodation, education in educational institutions related to the future performance of profession, fares on public transport to education and the acquisition of personal protective equipment and aids provided beyond the specific legislation. " . 61. In section 24 at the end of paragraph 2 is replaced by a comma and the letter z), which reads: "from the nominal value) of the loan receivables insured with an insurer domiciled in a Member State of the European Union, which has never entered into the basis for calculation of Limit the creation of banking provisions under another legal regulation 22a), and that the Bank ^ 109) have never formed and provision according to another legal regulation 22a) to the amount of insurance claims; Receivables from loans for the purpose of this provision is a receivable on the first principal and interest on the loan granted by the bank to non-bank entities under the loan agreement under the provisions of the Commercial Code or under comparable legislation under which it agreed lending, 2nd payment from bank guarantees provided by the bank to another bank for a non-entity on the basis of guarantee pursuant to the provisions of the Commercial Code or under comparable legislation under which It agreed provision of bank guarantees. ". 62. In § 24 para. 3, after the word "activities" the words "and payers mentioned in § 18 par. 3". 63. In § 24 para. 4 of a point. and the words ") included under Annex No. 1 to the Act in depreciation group 1 takes at least 36 months in depreciation group 2 at least 54 months and the depreciation group 3 at least 114 months" are replaced by "making at least the minimum depreciation periods specified in § 30 paragraph. 1; on tangible movable property included in depreciation group 2 or 3 of Annex No. 1 hereto may shorten the term of the lease up to 6 months. "64. In § 24 para. 5 at the end of subparagraph (c)) is replaced by a comma and letter d), which reads: "d) tangible assets depreciated according to section 30b shall not be less than the value determined in accordance by residual with section 30b of the input price registered at the owner or lessor for the period during which such assets were depreciated; If the owner or lessor taxpayer that with this continued depreciation of assets according to § 30 paragraph. 10, provides the net book value, as would a change in the identity of the owner or lessor did not. ". 65. In § 24 para. 6, after the words "paragraph 4" the words "15 or 16". 66. In section 24, the following paragraph is added: "16 (16) The rent for financial lease with subsequent purchase of the using leased tangible assets depreciated according to § 30b is recognized as an expense (cost) in accordance with paragraph 1, provided that the period) of the lease at tangible assets depreciated the owner (lessor) pursuant this section 30b paragraph. 1 takes at least 240 months; lease period is counted from the date when the matter on the relinquished in a state fit for regular use, (b)) after the end of the lease period immediately following the transfer of ownership to the subject of the lease between the owner (lessor) and the lessee (c)) upon termination of the financial lease with subsequent purchase of the using leased tangible property include taxpayer referred to it in section 2 of the , repurchased assets of their business assets. ". 67. In section 25, par. 1 point. (f)), the words "the regulatory and the potential for punitive measures with regard this pay-26 c), including footnotes. 26 c deleted. 68. In section 25, par. 1 point. I) the words "income from" is replaced by "income that is not subject to tax on income from." 69. In section 25, par. 1 of the letter x) reads: "x) expenses (costs) he consumed fuel and parking during business trips, incurred in connection with the use of a road vehicle-23d), in which the taxpayer applies lump-sum expense on transport, and 20% of other expenses (costs), excluding depreciation incurred in connection with the motor vehicle in which the taxpayer is required to apply a reduced lump-sum expense on transport; by road vehicle, in which the taxpayer applies lump-sum expense on transport, can also apply for reimbursement of fuel consumed ". 70. In section 25, par. 1 point. y) the words "tax increases and" are deleted. 71. In section 25, par. 1 at the end of the text of the letter), the words "if the difference is not included in the entry price of the property." 72. In section 25, at the end of paragraph 1 is replaced by a full stop and comma letter back) is deleted. 73. In section 26, par. 1 the words "30a," the words "30b". 74. In section 30 at the end of paragraph 10, the sentence, "Similarly, the continuing depreciation and taxpayer who is a natural person, for it using leased fixed assets taken out of the business assets, or if it using leased the inclusion of tangible assets into business assets.". 75. Under section 30a is inserted section 30b, including the heading reads: "§ 30b Depreciation of tangible assets used to generate electricity from sunlight (1) Tangible assets identified in the Standard Classification of Production group code 31.10, or 31.20 32.10 used to generate electricity Equipment for the production of electricity from solar radiation is amortized on a straight-line basis without interruption for 240 months it 100% of the cost or increased cost. (2) Depreciation pursuant this paragraph 1 shall be determined with an accuracy of months; While the taxpayer has an obligation to initiate this depreciation starting with the month after the month in which the conditions for depreciation. When starting or stopping depreciation during the tax periods can be applied only in the amount of depreciation attributable to the taxable period. Depreciation shall be rounded up to whole crowns. (3) Technical improvements of tangible assets depreciated under paragraph 1, increases its acquisition cost. The taxpayer continues this depreciation of tangible assets from increased input prices less the depreciation already applied from the month following the month in which the technical evaluation is completed, and evenly without interruption over the remaining amortization period provided for in paragraph 1, at least for 120 months. " . 76. In section 35 para. 1, at the end of subparagraph (b)), the comma is replaced by a full stop and point c) is deleted. 77. In section 35 para. 2, "and to calculate discounts according to paragraph 1. (c)) also adjusted the annual number of the employees of the taxpayer "shall be deleted. 78. In paragraph 4 of section 35 is repealed. Former paragraphs 5 to 8 shall be renumbered 4 to 7 79. In section 35, paragraphs 5-7 of the deleted. 80. section 35ba. 1 point. and) the number "24840" is replaced by "23640". 81. In section 35ba. 1 point. and "23640) the number" is replaced by "24840". 82. section 35d paragraph. 1, "paragraph. 3 "are replaced by" paragraph. 4 '. 83. In section 35d paragraph. 3 at the end of the text of the first sentence, the words "and 3" and the second sentence, the words "calculated in accordance with section 38h paragraph. 2 "are deleted. 84. section 35d paragraph. 4, the words "calculated in accordance with section 38h paragraph. 2 "are deleted. 85. section 35d paragraph. 5, third sentence, the words "General Financial Directorate" is replaced by "Ministry of Finance". 86. section 35d paragraph. 5, the last sentence is replaced by the phrase, "If there is a requirement under this overpayment refundable, return it to the taxpayers tax administrator within 20 days of receipt of the request.". 87. section 35d paragraph. 9, second sentence, the words "General Financial Directorate" is replaced by "Ministry of Finance". 88. section 35d paragraph. 9, the third sentence is replaced by the phrase, "If there is a requirement under this overpayment refundable, return it to the taxpayers tax administrator within 20 days of receipt of the request.". 89. section 35d paragraph 10 be deleted. 90. In § 36 par. 2. n) after the word "contribution" the words "and the pension scheme." 91. In § 36 par. 2. with) after the word "contribution" the words "the contract of Pensions" and the word "surrender" the words "or other performance-related demise of pension insurance or surrender." 92. In § 36 para. 2 at the end of the letter) is replaced by a comma and letter), which reads: "in) of výsluhového contribution and surrenders of soldiers and members of the security forces under special legislation ^ 3).". 93. In section 38a at the end of paragraph 1, the sentence "the Advance tax is administered as a tax under the Tax Code." 94. In section 38b of the words "or tax, including tax increases" are deleted. 95. The heading of section 38 c reads: "Taxpayer". 96. section 38 c, the following paragraph 1, which reads: "(1) The payer is a person domiciled or resident in the territory of the Czech Republic, which under this Act removes the tax administrator tax or advance tax, which is collected from taxpayers or taxpayers withheld, or to secure the payment of taxes." The existing text is renumbered 2. 97. section 38 c of a paragraph. 2, the words "tax-39) under § 38d and § 38h, 38e" replaced by the word "tax." 98. section 38d paragraph. 3, third sentence, after the word "fact" words "with the exception of income according to § 6 para. 4 "and" and the form issued by the General Financial Directorate, if the local tax authority at the request of the taxpayer unless otherwise "shall be deleted. 99. section 38d paragraph 10 be deleted. Former paragraphs 11 and 12 shall be renumbered 10 and 11. 100. In paragraph 10 of section 38d reads: "(10) The taxpayer is required to file local tax authority and the settlement of income tax withheld at special rate. The deadline set for submitting this bill can not be extended. ". 101. In section 38e paragraph. 6, second sentence, the words "on a form issued by the Directorate General Financial, or on computer systems that have the data, content and configuration data in identical form and issued by the General Financial Directorate" are deleted. 102. section 38fa paragraph. 2, 3, 4 and 6, the word "message" is replaced by "notification". 103. In section 38fa paragraph 5 reads: "(5) the Notification pursuant that paragraphs 2 and 4 gives the paying agent of any taxable distributions made in the period or the period for which the tax return is filed by the 15th day of the third month following the end of the tax period or the period for which the tax return is filed. Notification may be made only of the data message format and structure published by the tax authorities. ". section 104. In paragraph 38 g 2, "according to § 15 par 3 and 4.0" are deleted. § 105. 38 gigabytes including the title reads: "§ 38 gigabytes tax return in insolvency proceedings (1) A taxpayer who is an individual, with the exception of a taxpayer with income only in accordance with § 6, the tax return is filed during the tax year due to the insolvency proceedings, shall not apply to tax allowances, the items deductible from the tax base, tax credits, rebates, except under section 35ba. 1 point. and) equal to one-twelfth for each month of the reporting period to which the tax return is filed. Additionally apply tax benefits with the exception of tax relief pursuant this section, paragraph c and 35 c. 1 of one-twelfth for each month of the reporting period to which the tax return is filed. When determining the tax base is based on the difference between revenues and expenditures, the manager of taxpayer accounting profit for the portion of the period to which the tax return is filed. (2) the Non-taxable portion of the tax base, the items deductible from the taxes, tax credits and tax benefits taxpayers apply and tax return for the previous tax year, which is based on the difference between income (revenues) and expenditures (costs) for the entire tax year if it meets the conditions laid down. Tax assessed on the basis of filing tax returns in accordance with paragraph 1 shall be considered as advance tax after tax assessment by the tax return filed after the expiration of the tax period. ". 106. § 38h, paragraph. 1, the first sentence after the word "deposit" the words "tax" and the first sentence, the following sentence "This deposit is administered as a tax under the Tax Code." 107. section 38h, paragraph. 3, the words "or 5" are deleted. 108. section 38h paragraph. 4, the words "advance payment calculated in accordance with paragraphs 2 and 3" is replaced by "the calculated advance payment". 109. In § 38h, the paragraph. 14, the words "§ 6. 4 "is replaced by" section 36 ". 110. In § 38i paragraph. 2, the fourth and fifth a sentences are deleted. 111. In paragraph 6 of section 38i reads: "(6) did not return if the taxpayer, the taxpayer, which has been withheld tax higher than stipulated, overpayment, or has provided to the taxpayer, the taxpayer tax benefit lower than that provided by this Act, and the difference in the tax benefit for the taxpayer did not pay, there is no taxpayers entitled and refund of overpaid amount.". 112. In § 38i, paragraphs 7 and 8 are deleted. 113. paragraph 3 of § 38j after new paragraphs 4 and 5 are added: ' (4) The taxpayer, who in the tax period accounted or paid income from employment and functional benefits, it must make its local tax authority bill Tax on income of individuals from employment and functional benefits withheld the form of advances (hereinafter "the tax bill on income from employment"). (5) The taxpayer and the tax administrator shall file tax bill on income from employment within two months after the end of the calendar year; If the taxpayer submits the bill electronically, the deadline for submission by 20 March. ". Former paragraphs 4-8 become paragraphs 6 10 114. In § 38j, paragraphs 6 and 7 are added: "(6) The taxpayer, who in the tax period accounted or paid income from employment and functional benefits that taxpayers mentioned in § 2 paragraph. 3, has an obligation to file a tax settlement income from employment electronically. This duty is not a tax payer who is a natural person and for which the number of taxpayers during the tax year do not exceed in the aggregate 10 people. (7) The deadline for submitting tax settlement income from employment can not be extended. ". 115. Footnotes. 34B, 40a and 134, including references to those footnotes are deleted. 116. In paragraph § 38j. 8, introductory part of the provision reads: ' The taxpayer shall be appended to the settlement of income tax from employment. ". 117. section 38j paragraph. 9, the words "special legislation on taxes and poplatků40a)" is replaced by "tax on income from employment" and the words "or payers coffers" are replaced by "tax". 118. In paragraph § 38j. 10, the words "or payers coffers" are deleted. 119. section 38 k paragraph. 4, the introductory part, the words "paragraph. 3 "are replaced by" paragraph. 4 '. 120. In paragraph § 38 k. 5 point. (f)) after the word "insurance" the words "or pensions." § 121. In paragraph 38 liters. 1 at the end of the text in subparagraph (d)), the words "and in the case of credit granted for the purchase of land after 4 years from the time the credit agreement is a building permit or notification of construction." § 122. In paragraph 38 liters. 1 letter h) reads: "(h)) contract on pension insurance with state contribution pension insurance contract or confirmation of pension institutions on the taxpayer's participation in supplementary pension insurance and annually by 15 February and confirming the pension fund or the pension institutions on contributions paid by the taxpayer that his pension insurance with a state contribution or pension insurance in the previous tax year when exercising it enjoys tax relief pursuant § 15 para. 5. " section 123. In paragraph 38 liters. 1 point. the words "to) a fully disabled" are replaced by "invalidity in the third degree" and the words "partially disabled" are replaced by "invalidity in the first or second degree." § 124. In paragraph 38 liters. 2 point. (c)), the words "the third degree due to" be replaced by "first, second or third degree of reason". section 125. 38 meters, paragraph 6 reads: "(6) If the tax period less than 1 year, and a tax return within the deadline and conditions for submitting a tax return for the tax periods of less than 12 months.". section 126. 38 meters, the following paragraph 8 is added: "(8) The taxpayer referred to in that section 18 par 3, which resulted in a tax year tax liability or meets any of the other conditions specified in paragraph 7. and) are not obliged communicate this fact to the tax administrator by the Tax Code. ". 127. section 38p paragraph. 2, first sentence, the words "and the items that reduce the tax base pursuant this section 15 para. 1 "is replaced by" items that reduce the tax base pursuant this section 15 para. 1 or higher amounts raised by the value of inventories and receivables gradually included in the tax base pursuant this section 23 para. 14. " section 128. In the 38, the words "§ 38d" the words "or 38h." 129. At the end of the text of section 38, the words "; a taxpayer with income under § 6 plus mandatory insurance according to section 6 para. 13. " 130. At the end of Annex No. 3, the following sentence "The tax base in the tax period in which it was launched bookkeeping, increase the value of assets that would be paid during the taxable income, in the case of receivables, which at the time management taxes records were from a debtor referred to it in section 24, par. 2. s). ". 131. the Footnote. 93 reads: ' 93) Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation for parent companies and subsidiaries of different Member States, as amended by Council Directive 2003/123/EC and Directive Council Directive 2006/98/EC. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE between Member States (codified version). Council Directive 2003/49/EC of 3 June 2003, on the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, as amended by Council Directive 2004/66/EC, Directive 2004/76/EC and Directive 2006/98/EC. ". Art. (II) Transitional Provisions 1. The tax liability for the years 1993 's 2010 tax period, which began in 2010, apply existing legislation, unless this Act otherwise. The provisions of the Act No. 586/1992 Coll., As amended, effective from the date of entry into force of this Act shall be used for the first time for the taxable periods commencing in 2011. 2. The exemption under section 4 para. 1 point. (e)) or § 19 para. 1 point. (d)) of the Act No. 586/1992 Coll., as amended effective on the effective date of this Act shall be used for the last tax period, which began in 2010. 3. The provisions of § 15 para. 1 and § 20 para. 8 and 12 of Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act may be used already for the taxation period starting in 2010. 4. The provisions of § 23 para. 2 point. and) Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act, be first used for the taxable period or the period for which the tax return, which began in 2010. 5. The provisions of § 23 para. 3 of a point. and Section 3) of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act shall not apply to amounts claimed as an expense (cost) in taxable periods or periods for which a tax return for that not to the effective date of this Act because of the expiry of tax determined. 6. The provisions of § 24 para. 4 of a point. and) Act No. 586/1992 Coll., as amended effective on the effective date of this Act, applies this tangible property that is the subject of a financial lease with subsequent purchase of the using leased tangible assets II by 31 December 2010, which is the left it on in a state fit for regular use by 31 December 2010. 7. The provisions of § 24 para. 4 of a point. and) Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act, applies this tangible property that is the subject of and) and financial lease with subsequent purchase of the using leased tangible assets II by 31 December 2010 and left it on in a state fit for regular use after 31 December 2010, b) given over this on in a state fit for regular use until 31 December 2010 and is the subject of finance and lease purchase of using leased tangible assets II after 31 December 2010. 8. The provisions of section 25, par. 1 point. from) Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act may be used for the first time he and the contract of assignment contracts for financial lease with subsequent purchase of the using leased tangible assets II after 31 December 2010. 9. Tangible assets referred to it in section 30b of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act, which has been initiated before that date depreciation, amortization is calculated as the quotient of the acquisition price minus the total amount of the depreciation of these assets set to end the taxable period started in 2010 and the remaining depreciation period in months starting with the tax period , which began in 2011. At the same time the remaining amortization period in months is calculated as the difference between 240 months and the number of calendar months which have elapsed after the month in which this material assets registered by the end of the tax period commencing in 2010. 10. For tangible property referred to it in section 30b of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act, the court before which amortization before that date, the change the depreciation method in the manner specified in section 30b of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act , starting with the tax period, which began in 2011. 11. The provisions of section 38d paragraph. 10 and § 38j paragraph. 4 of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act shall be used for the first time for filing statement of income tax withheld at special rate and tax bill on the income of individuals from employment and functional benefits withheld in the form of advances for the calendar year 2010. 12. If additional shrinkage or repayment of sums taxpayers this tax on income of individuals from employment and functional benefits of withholding the form of advances, or tax breaks for the tax period of 2009 or the previous tax year, the tax payer proceeds according to § 38i of Act No. 586/1992 Coll., as amended by the effective date of this Act. 13. For tax year 2009 and previous tax year can not submit an additional statement by the Tax Code. 14. When determining the tax on its own taxpayers on personal income from employment and functional benefits of withholding form of advances or payers of income tax withheld at special rate for tax year 2009 and prior to the applicable § 69 of Law No. 337/1992 Coll., as amended on 31 December 2010. 15. The provisions of § 24 para. 2 point. from) of the Act No. 586/1992 Coll., as amended, effective from the date of entry into force of this Act may be used for the first time for the taxable period starting in 2010. PART TWO Amendment to the Act on reserves for determining the income tax base Art. (III) Act No. 593/1992 Coll., On reserves for determining the income tax base, as amended by Act No. 156/1993 Coll., Act No. 323/1993 Coll., Act No. 244/1994 Coll., Act No.. 132/1995 Coll., Act No. 211/1997 Coll., Law No. 333//1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll., Act No. 126/2002 Coll., Act No. 260/2002 Coll., Act No. 176/2003 Coll., Act No. 438/2003 Coll., Act No. 669/2004 Coll., Act No. 377/2005 Coll., Act No.. 545/2005 Coll., Act No. 223/2006 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 126/2008 Coll., Act No. 2/2009 Coll., Act No. 216/2009 Coll. and Act No. 278/2009 Coll., is amended as follows: 1. section 3 para. 3 at the end of the fifth sentence of the text, the words "; The same holds true for the creation of reserves for repairs of tangible assets in accordance with section 7 of the taxpayer, those assets are amortized using the component depreciation under the laws on accounting ". 2. In paragraph 4, at the end of paragraph 1, the sentence "the Provisions can not be created in the course of the liquidation or insolvency proceedings for the duration of the effects of bankruptcy, with the exception of the provisions referred to in section 10 of this paragraph. 2 whose funds will be saved in a special escrow account in a bank in accordance with § 10a. ". 3. In section 5, paragraph 7, including footnotes. 5 and 6 be deleted. The present paragraph 8 shall become paragraph 7. 4. In section 7 para. 4 second sentence, the words "in the following tax year" are replaced by "in the tax year for which the tax return is submitted." 5. In section 8a. 2, "a proper and timely manner makes the tasks necessary that realize their rights" are deleted. 6. In section 8a. 3, "and a proper and timely manner makes the tasks necessary it exercise its right" are deleted. 7. In section 8 c of the introductory part, the words "in the tax year" are replaced by "the period for which the tax return is filed," and in section 8 c point. (d)), the words "tax year" are replaced by "the period for which the tax return is filed." Art. (IV) the Transitional Provisions 1. The provisions of § 3 para. 3 of the Act No. 593/1992 Coll., As amended, effective from the date of entry into force of this Act shall apply to the first tax period, which began in 2010, and even for creating reserve repair of tangible assets, which opened in the previous tax periods. 2. The provisions of § 7 para. 4 of the Act No. 593/1992 Coll., As amended, effective from the date of entry into force of this Act, shall be applied first to the creation of the reserve, which began in the tax year that began in the entry into force of this Act. 3. For the formation of reserves under § 7 para. 4 of the Act No. 593/1992 Coll., As amended effective on the effective date of this Act, which commenced before that date, shall apply the law No. 593/1992 Coll., As amended, effective until the effective date of this Act. PART THREE Amendment it the Law on salaries and other requirements associated with the position of representatives of state power and some state bodies and judges and Members of the European Parliament Art. The Act No. 237/1995 Coll., On salary and other indemnities associated with the position of representatives of state power and some state bodies and judges and Members of the European Parliament, amended by Act No. 138/1996 Coll., Act No. 287/1997 Coll., Act No. 155/2000 Coll., Act No. 231/2001 Coll., Act No. 309/2002 Coll., Act No. 420/2002 Coll. , Act No. 425/2002 Coll., Act No.. 362/2003 Coll., Act No. 427/2003 Coll., Act No. 49/2004 Coll., Act No. 359/2004 Coll., Act No. 626/2004 Coll., Act No. 127/2005, Act No. 361/2005 Coll., Act No. 388/2005 Coll., Act No. 531/2006 Coll., Act No. 181/2007 Coll., Act No. 261/2007 Coll., Act. 305/2008 Coll., Act No. 326/2009 Coll., Act No. 418/2009 Coll. and the judgment of the Constitutional Court promulgated under no. 269/2010 Coll., is amended as follows: 1. In section 37, paragraph 2 deleted. Paragraphs 3 to 7 are renumbered 2 to 6. 2. In § 37 para. 4, the words "1, 3 and 4" is replaced by "1-3". 3. In § 37 para. 5, the second sentence deleted. Art. (VI) Transitional provision for tax income from employment and fringe benefits accounted for the calendar month of December 2010, it applies to section 37 of the Act No. 237/1995 Coll., As amended by the effective date of this Act. PART FOUR Amendment to the Act on state social support Art. (VII) of the 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. 273/2001 Coll., Act No. 151/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll., Act No. 125/2003 Coll., Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 438/2003 Coll., Act No. 453/2003 Coll., Act No. 53/2004 Coll., Act. 237/2004 Coll., Act No. 315/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No. 124/2005 Coll., Act No. 168/2005 Coll. of Act no 204/2005 Coll., Act No. 218/2005 Coll., Act No. 377/2005 Coll., Act No. 381/2005 Coll., Act No. 552/2005 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll. , Act No. 115/2006 Coll., Act No. 115/2006 Coll., Act No. 135/2006 Coll., Act No. 189/2006 Coll. of Act No. 214/2006 Coll., Act No. 267/2006 Coll., Act No. 585/2006 Coll., Act No. 213/2007 Coll., Act No. 261/2007 Coll., Law No. 269/2007 Coll., Act No. 379/2007 Coll., Act No. 129/2008 Coll., Act No. 239/2008 Coll. , Act No. 305/2008 Coll., Act No. 306/2008 Coll., Act No. 382/2008 Coll., Act No. 414/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 326/2009 Coll. and Act No. 362/2009 Coll., is amended as follows: 1. In § 5 para. 1 point. and Section 4), the words "until g)" the words "and in section 10, paragraph. 9. " 2. In § 5 para. 1 point. (b)) Section 1 the words "and that" the words "31 December 2010". 3. In § 5 para. 1 point. (b) Section 4,) the words "service allowance, severance pay" are deleted. 4. In § 5 para. 1 point. (b) Section 5), "service allowance" is deleted. 5. In § 5 para. 1 point. (c)), the words "pension", the words "after the deduction of income tax benefit attributable to this." 6. In § 5 para. 6, second sentence, the word "person" the words "31 December 2010". Art. VIII Transitional provisions The effective income for welfare entitlement that benefits under Act No. 117/1995 Coll., On state social support, as amended effective from the date of entry into force of this Act, shall be determined, in the case of welfare benefits to which entitled after 31 December 2010. PART FIVE EFFECT Art. IX of This Act comes into force on January 1, 2011, with the exception of Article I, para. 69 and 72, which come into effect on 1 May 2011 and paragraphs 6 and 81, which come into effect on 1 January 2012. Nemcova mp Klaus mp Nečas