316/1996 Coll.
LAW
of 13 June. in December 1996,
amending and supplementing Act of the Czech National Council No. 586/1992 Coll., on the
income taxes, as amended
Parliament has passed the following Act of the Czech Republic:
Article. (I)
The law of the Czech National Council No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., the 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., the Act No. 152/1995 Coll. and Act No. 247/1995 Coll.,
amended and supplemented as follows:
1. In section 4, paragraph 4. 1 (a). (d)), the text "of the property insurance, or
is included in the assets of a business for performance or other
self-employment or rental "shall be replaced by the text
"received as compensation for the damage caused to the property, which was
included in the assets of a business for performance or other
self-employment in the time of the damage, or received as
compensation for damage caused to property used in the time of the damage to the
In addition to the rent and performance of the insurance indemnity in the
connection with the business or other gainful activities
the taxpayer and for the damage caused by the taxpayer in connection with the
hiring, ".
2. In section 4, paragraph 4. 1 (a). (f)), the words "in section 20 (2). 5 "shall be replaced by the words" in the
section 20 (2). 8. "
3. In section 4, paragraph 4. 1 (a). k), the words "including non-monetary benefit,"
the words, including notes no. 2b) are added:
"social assistance provided by the employer from the Fund for cultural and
social needs ^ 2b) the closest survivors and social assistance
the earliest surviving of the Social Fund (profit after tax) for the
similar conditions for the employers to which this regulation
does not apply,
2B) § 9 (2). 1 the Finance Ministry no 310/1995 Coll., on Fund
cultural and social needs. "
4. section 4, paragraph 4. 1 (a). t):
"t) subsidies from the State budget, the budget of the municipalities, higher
the territorial units, the State funds the allocated subsidies and grants for
acquisition of tangible capital assets ^ 20) or its technical
appreciation, ".
5. § 4, paragraph 4. 1 (a). w) including notes no. 13a):
"w) revenue from the sale of securities acquired by the taxpayer in the framework of the
kuponové privatization; revenue from the sale of other securities
If the time between the acquisition and selling for six months. Exemption
does not apply to the income from the sale of securities which are or have been
included in the assets of, and within six months from the end
business and other self-employment income (section 7), and the income from
capital assets (§ 8). The exemption shall also apply to the income from the
the sale of securities, which became a partner company with limited liability
restricted, limited partnership or the cooperatives in the
the conversion of a commercial company or cooperative joint-stock company according to
the special law, ^ 13a) within five years from the acquisition of such securities
securities,
13A) section 69 and 256 of the commercial code. ".
6. In section 4, paragraph 4. 1 (a). a comma at the end) is replaced by a dot.
Letter zb) is deleted.
7. In section 4, paragraph 4. 3 at the end of this sentence added:
"Day of the asset disposal of the assets of a taxpayer means the date
When the taxpayer on this property last post. ^ 20) ".
8. In section 6 (1). 2 connect the end of the sentence:
"The employer is the taxpayer referred to in § 2 (2). 2 or § 17 paragraph.
3, in which employees perform the work in accordance with his orders, even if
revenue for this work are paid on the basis of the contractual relationship
by a person established or resident in foreign countries. In terms of the
other provisions of the Act is thus paid to receive considered income
paid to the taxpayer referred to in § 2 (2). 2 or § 17 paragraph. 3.
If the person in default of payment of the employer's established or resident in
abroad is included and the amount per mediation, it is considered
the income of the employee at least 60% of the total remuneration. ".
9. In section 6 (1). 6 in the first sentence, the words in brackets are deleted "paragraph. 1. "
10. In section 6 (1). 6 at the end of this sentence added:
"Part of the entry price for the purposes of this provision, it is always a tax
the added value of. ".
11. In section 6 (1). 7 (b). (b)) at the end of the text: "added later
the value of the work clothes, designated by the employer for the performance of
employment, including the contribution to its upkeep, ".
12. In section 6 (1). 13 deleted letter b) and at the same time repealed
designation letters and) and at its end, the comma shall be replaced by a period.
13. In section 7 (2). 2 (a). (c)), the word "remuneration" shall be replaced by the word "income".
14. In section 7 (2). 9 (a). (b)), at the end the words "paragraph 6" shall be replaced by
the words "paragraph 8."
15. In section 10, paragraph 1. 3 (b). and the amount of 6000) "CZK" shall be replaced by ' 10
USD ".
16. In section 15(2). 1 (a). and the amount ") $ 26 400 ' is replaced by ' 28
800 CZK ".
17. In section 15(2). 1 (a). (b)), the amount "Eur 13 200 ' is replaced by ' 14
400 Czk.
18. In section 15(2). 1 (a). (c)), the amount "Eur 12 000 ' is replaced by ' 16
800 CZK "and the amount" $ 26 400 "is replaced by" Eur 28 800 ".
19. In section 15(2). 1 (a). (f)), the amount of "36 USD" shall be replaced by ' 42
USD ".
20. In section 15(2). 1 (a). (g)), the amount "Eur 6000" is replaced by "9600
CZK ".
21. In section 15(2). 2, the amount "Eur 26 400" is replaced by "Eur 28 800".
22. In section 15(2). 8 at the end of this sentence added:
"As a gift to medical purposes the value of one blood
bezpříspěvkového donor appreciates the amount of CZK 2000. ".
23. section 16:
"section 16 of the
The tax rate
The tax of the tax base reduced by nezdanitelnou part of the tax base (section 15)
and the deductible items from the tax base (section 34) rounded up or down to whole
$ 100 down is
Of the tax base Of Tax base
exceeding the
from EUR to Czk
00 84 0000 15%
84 0000 168 0000 12 600 CZK + 20% "-84 USD
168 0000 252 0000 29 400 CZK + 25%-"-168 USD
252 0000 756 0000 50 400 CZK + 32%-"-252 USD
756 000 and more 211 680 CZK + 40%-"-756 000 Czk.".
24. In section 19, paragraph. 1 (a). I), the words "interest income from State
bonds ^ 4 d) and "are deleted.
25. the following section is inserted after section 20, 20a, which including notes no. 19 d) is added:
"section 20a
The joint-stock company, which is the only part of the reporting period investment
the Fund under a special regulation, ^ 16) divides the tax base (section 20 (2).
1) with an accuracy to days, and on the part of the
and) accounted to the day preceding the date of entry into force of
the withdrawal of the authorisation to the activities of the investment fund or the effectiveness of the
authorisation for the creation of an investment fund. If the withdrawal of the authorisation
in the activities of the investment fund will not be issued in the period after the termination of the
the activities of the investment fund, ^ 19 d), the date applicable to the distribution of
tax base the day before the date of termination of the activities of the investment
the Fund, ^ 19 d)
(b) the remaining part of the) accounted for the tax period.
19 d) § 35i of Act No. 248/1992 Coll., as amended by Act No. 151/1996 Coll. ".
26. section 21, the following paragraph 3 is added:
"(3) for an investment fund, which during the tax period ended
^ 19 d) activities shall apply the rate of tax under paragraph 2 to a part of the base of the
the tax provided for under section 20a. Similarly in stock
the company, which was established during the reporting period the investment
Fund. ".
27. In section 22, paragraph. 2, the last sentence is deleted.
28. In section 23, paragraph. 3, in the first sentence, after the words "from the tax base by"
shall be inserted after the words: "section, paragraph 24. 2 (a). for) and ".
29. section 23, paragraph. 4 (b). (e)):
"(e)) the amounts charged to income (revenue), if
1. related to the release of reserves and adjusting entries, whose creation
not for tax purposes the expense (cargo) to achieve, to ensure and
maintain revenue
2. for taxpayers using double-double-entry accounting system are related to the
expenditure (costs) neuznanými in previous tax periods as
expenditure (costs) to ensure the achievement and maintenance of revenue, and it
a maximum amount of eligible expenditure (costs) in previous
tax periods ".
30. In section 23 is at the end of paragraph 6, connects this text: "non-monetary
tv owner (landlord) are expenses (costs) incurred by
on a straight-line basis over the assets of the lessee with the consent of the landlord in excess of the
the agreed rent and unpaid by the owner (the lessor), namely:
and in the taxation period), when the termination of the lease, if non-monetary
implementation expenses (costs) are referred to in section 24, paragraph. 2 (a). zb) and expenses
the completed technical appraisal (section 33), provided that the value of the
technical assessment increased the owner (the lessor) input price,
nor was it in the course of the lease the tenant odpisováno. These non-monetary performance
to appreciate the net price that assets should be distributed
depreciation (§ 31), or expert opinion,
(b)) in the period, when the termination of the lease, if non-monetary
the fulfilment of expenditure on completed technical assessment (section 33)
odpisoval a tenant with the consent of the owner (the lessor). This
non-cash benefits will be appreciated by the net price, which would have assets in the
depreciation evenly (§ 31), or expert opinion,
(c)) in the taxable period in which the expenditure (costs) referred to in section 24
paragraph. 2 (a). zb) incurred by and technical appraisal (section 33) stated in
use if the value of the technical evaluation of the owner (lessor)
increase the input (the net) price. This non-cash benefits will be appreciated in
the amount of the expenditure (costs) incurred by the lessee. ".
31. In section 23, paragraph. 7, the first sentence shall be inserted after the phrase, including notes
No 20 d) is added:
"For the price, that would have been negotiated between independent parties in the common
trade relations, when fixing the amount of the interest on loans, ^ 20 d)
the purpose of this provision considers the interest of 140% discount interest rate
the rates of the Czech National Bank valid at the time of conclusion of the contract.
20 d) § 657 et seq. of the civil code. ".
32. In section 23, paragraph. 8 (a). (b)), paragraphs 1 to 3 sentences that connect
added:
"In the same way they follow the taxpayers referred to in § 2, if in the course of the
the reporting period interrupts the business or other independent
gainful employment (section 7) or lease (section 9), and business or
Another gainful activity (§ 7) or lease (section 9) does not start
the deadline for filing the tax return for the relevant tax period
in which the business or other self-employed activities (§
7) or lease (section 9). Proceed in the same way
the taxpayers referred to in § 2 when changing the mode of the implementation of expenditure under section
24 on the way according to § 7 (2). 9 or section 9 (2). 4 or at the start of
posting, if not the financial entity. ^ 20) tax base (sub
the tax base) is adjusted for the tax period the previous zdaňovacímu
the period in which to change the way application of expenditure occurred. ".
33. In section 23, paragraph. 9, the first sentence reads as follows:
"In the period in which the cancellation occurs on the financial
rent with subsequent purchase of tangible movable property and the subject of the lease
was depreciated according to § 30 paragraph. 4, modifies the lessor or his
the latter is [section 30 paragraph 12 (b), (g))] of the difference between the tax base
implemented either depreciation and depreciation calculated under section 31 or section 32. ".
34. In section 24, paragraph. 2 (a). (b)), paragraphs 1 to 3 connect these sentences:
"When the partial sale or disposal of tangible and intangible assets
the property is the cost (expense) the proportion of net prices. NET
price or part of it cannot be applied in the case when the tangible assets
or its part is disposed of in connection with the acquisition of new tangible
assets. ".
35. section 24 paragraph. 2 (a). h) item 1:
"1. the rent, with the exception of the rent in the case of financial lease
buying a lease and the rent referred to in § 25 paragraph. 1 (a). for), and it
According to a special regulation, ^ 20) ".
36. In section 24, paragraph. 2 (a). I) after the words "provide for special zákon22a)"
inserted the following words: "and to paragraph 8 and 9 for the cases where the claim was
acquired by contribution of a shareholder or a member of the cooperative. "
37. In section 24, paragraph. 2 (a). s) deleted paragraph 3 including notes no. 26j).
Points 4 and 5 shall be renumbered 3 and 4.
38. In section 24, paragraph. 2 (a). y) in the last sentence, the words ", if its
fully cover depreciation "shall be replaced by" or its part, and it's up to the covered ".
39. section 24 paragraph. 2 (a). for):
") substitute for the release of the apartment (severance) granted by the owner of an apartment for
the conditions that a relaxed apartment starts to be used by the owner for the
entrepreneurial or other gainful activity or rental
no later than two years from release, and will be used for at least
the next two years. If there is a breach of the conditions, the taxpayer is obliged to
raise the economic results or the difference between the revenue and expenditure of the
What compensation (severance pay) in that period, when the conditions for the
its application will have been violated. For a breach of conditions, yet does not consider
the sale of such flats, ".
40. In section 24, paragraph. 2 at the end of point (a) is replaced by a comma, dot co) and
the following point (zc)), which read:
"zc) for taxpayers in the system using double-double-entry accounting expenses
(cost), which is not in accordance with § 25 of the expenditure (costs) to achieve,
securing and maintaining the income, and the amount of revenue with them
related for conditions that are part of the costs and revenues in the same
taxable period, ".
41. In section 24, paragraph. 2 the following letter zd), which read:
"zd) expenditure (costs) on acquisition cards, whose ownership is based
be entitled to discounts on the prices of goods and services related to the subject of the activity
the taxpayer, or is associated with the advertising of its activities, and for
natural persons with income under section 7 and the taxpayers referred to in section 17.
If these cards are applicable also for personal use by the taxpayer.
other persons or for the provision of discounts on expenses (costs) referred to in section
25, you can apply the expenditure (costs) on acquisition card only in half
amount. ".
42. In section 24, paragraph. 4 (b). (b)), after the words "in accordance with", the words "section 31" and
for letters and) and (b)) the following sentence shall be added:
"If, on the date of the purchase thing was hired at a uniform depreciation (§
31) already written off in the amount of 100% of input prices, the only condition
referred to in point (a)). ".
43. In section 24, paragraph. 5, after the words "distributed by depreciation"
shall be inserted after the words: "section 31".
44. In section 24 shall be inserted after paragraph 7, paragraphs 8 and 9, including
Notes no 22b and 22 c)):
"(8) the book value of receivables for the purposes of this Act, means the
nominal value or the price of the acquisition debt, reduced by depreciation ^ 22b)
or created a corrective entry. ^ 22a)
(9) for receivables acquired the deposit in connection with the demise of the business
companies or cooperatives without liquidation ^ 22 c) continues the business
company or cooperative in the depreciation claims ^ 22b) or in the formation of provisions
^ Item 22a) as to the change in the person of the lender, and not to the amount of
the valuation of claims for deposit, the maximum amount of the book value of the
accounts receivable in the balance sheet that captured the depositor. The subsequent deposit
Receivables acquired deposit can trading company or cooperative
apply the write-off ^ 22b) or adjustments only ^ 22a) the amount of the financial
the value of the first captured by the depositor claims.
22B) Article. In Act No. 149/1995 Coll., as amended by Act No. 248/1995 Sb.
22 c) section 69 of the commercial code. ".
The present paragraph 8 shall become paragraph 10.
45. In section 25, paragraph. 1 (a). (c)), after the words "security" shall be inserted after the
the words: "with the exception of warrants ^ 20a)".
46. In section 25, paragraph. 1 at the end of the letters from the dot is replaced by a comma) and
the following letters), zb and zc)), including notes no. 22)
added:
") rent for art ^ 30) and expenditure (costs) for restoration
works of art, 30) ^ ^ that is not part of the structures and buildings, for
taxpayers, for which there is no exhibition, Museum and gallery activities
the subject of activity
zb) for taxpayers in the neúčtujících system of double-entry accounting expenses
on the acquisition of works of art, ^ 30) which are not part of the structures and buildings and
in an individual case shall not exceed the amount of 20 000 CZK
ZC) Receivables write-off ^ 22b) or the creation of provisions for receivables ^ 22a)
the acquired company or cooperative on the basis of deposit ^ 22)
made from 1. in July 1996, with the exception of receivables acquired
deposit in connection with the demise of commercial companies or cooperatives without
^ 22 c).
22) section 59 of the commercial code. ".
47. In section 26, paragraph. 2 in the first sentence, after the words "in addition to the svážnic ' shall be
the following words: "and to provide non-commissioned fencing the forest production and
hunting ".
48. In section 27 (c). g), the words "bearing mineral raw materials ' shall be
These words: "registered in the assets of the taxpayer before 1. January 1997 ".
49. In section 28 paragraph. 3, the words "section 31 or section 32" is replaced by "this
the law ".
50. In article 28, paragraph 4 deleted.
Paragraphs 5 to 8 shall be renumbered as paragraphs 4 to 7.
51. In section 29. 1 at the end of connect these sentences:
"Input price of tangible assets and intangible assets, whose acquisition
or on the technical evaluation was taxpayer neúčtujícím in
double-entry accounting system granted subsidies from the State budget,
from the budgets of cities, municipalities, higher territorial units, public funds and subsidies
given the allocation of the grant shall be reduced by the subsidy received after 1. January
1997. Similarly, even in the case of tangible assets and intangible assets
created by own activities. ".
52. section 29, the following paragraph 5 is added:
"(5) input price of tangible assets and intangible assets in the
co-ownership is a co-owner of the entry price provided for in paragraph 1 in
the amount of the value of its co-ownership. ".
53. In § 34 paragraph. 3 (b). (d)), after the words "the amounts provided for in points (a)
and (c))), "shall be inserted after the words:" and from the input prices as recorded in the
the property of the landlord ".
54. In section 35, paragraph. 3, the words "of dividends" shall be replaced by "of the
its dividend income from the shares and the share certificate ".
55. In section 35, paragraph. 3 at the end of this sentence added:
"The investment company that creates mutual funds may be deducted from
half of the tax deducted tax from the individual mutual funds
dividend income from investment securities, provided that the amount of the deduction
tax attributable to individual mutual fund this Fund will
taken into account. ".
56. In § 36 odst. 1 (a). and point 1) "point 1, 2, 4" shall be replaced by
the words "point 1 to 4".
57. In § 36 odst. 2 (a). and at the end of paragraph) 8 dot is replaced by a comma and
the following point 9, including notes, no. 34 c) is added:
"9. the shares allocated to the participation certificate on cancellation of the share
the Fund, 34 c) ^ ^, less the cost of acquisition of the share certificate ^ 20).
34 c) of section 35d of Act No. 248/1992 Coll., as amended by Act No. 151/1996 Coll. ".
58. In § 36 odst. 4, in the first sentence, the words "of the proportion of the income from the
interest from government bonds "shall be replaced by the words" of a proportion of the interest
the proceeds from the mortgage bonds ^ 4 d) ".
59. In § 36 odst. 6 at the end of this sentence added: "the interest income
from bond ^ 20a) can be credit as part of the advance on the tax applied only
provided that no change in the person of the holder of the bond. ".
60. In paragraph 38g. 1 the amount of 6000 Usd "is replaced by" Eur 10000 ".
61. In paragraph 38g. 2 the amount of CZK 2000 "shall be replaced by" 4000 CZK ".
62. section 38h paragraph. 2 is added:
"(2) the advance of taxable wages charged or paid for the calendar
month shall be:
Taxable wage Advance Of taxable
wages in excess of the
from EUR to Czk
00 7 0000 15%
7 0000 14 0000 1 050 CZK + 20%-"-7 000 Czk
14 0000 21 0000 2 450 CZK + 25%-"-14 USD
21 0000 63 0000 4 200 CZK + 32%-"-21 000 Czk
63 000 and more 17 640 CZK + 40%-"-63 USD.".
63. In paragraph 38 k. 5 (a). (c)), and (d)), the amount "Eur 26 400 ' is replaced by
the amount of "Eur 28 800".
64. In the annex to the Act in depreciation Group 2 items (2-23) and (3-31)
added:
"it (2-23) 29.24.1 Only: the production and operation of the filter
devices and equipment for water treatment
with a capacity of up to 2000 equivalent
the population of
(3-31) 29.24.1 gas generators, distilling,
filter or rectifying device
In addition: manufacturing and operating
filter equipment and devices
for the adjustment of the capacity to vod
2000 population equivalent ".
65. In the annex to the Act category 2, the following items (2-76),
(2-77) and (2-78):
"(2-76) 29.12.31 Only: laboratory equipment for the development
vacuum (mechanical, diffuse,
ultravakuové, laboratory kits
vacuum pump)
(2-77) 29.21.1 Only: laboratory furnaces and furnace,
autoclaves and laboratory fermenters
(2-78) 29.23.11 Only: laboratory instruments for
distillation, evaporation
and liquefaction of gases, dryers
and thermostats, laboratory ".
66. In the annex to the Act in depreciation Group 3 names of items (3-17),
(3-18) and the (3-27) as follows:
In the entry (3-17) is the name of the following words shall be added:
"in addition: laboratory equipment for the development
vacuum (mechanical, diffuse,
ultravakuové, sets
laboratory vacuum pump)
in CPA 29.12.31 ".
In the entry (3-18) is the name of the following words shall be added:
"in addition: laboratory furnaces and delay timer,
autoclave and fermenters
laboratory in CPA 29.21.12
and 29.21.13 ".
In the entry (3-27) is the name of the following words shall be added:
"in addition: laboratory instruments for
distillation, evaporation
and liquefaction dryers
and the thermostats of the laboratory in the CPA
29.23.11 ".
Article II
Transitional provisions
1. For the tax liability for the years 1993 to 1996, the existing rules apply
and the provisions of this Act shall apply for the first time for the tax period in 1997.
2. For revenue from the sale of securities acquired before 1. January 1997
the provisions of Act No. 586/1992 Coll., as in force until 31 December 2006.
December 1996.
3. The taxpayer using double-entry accounting system can, starting with the
reporting period 1995 to apply as the expenditure (cargo) to achieve,
to ensure and maintain the revenue a year not more than 10% of the unpaid part of the
the value of the claim or the purchase prices for receivables acquired through assignment,
for which the term was due to end in 1994, with the exception of
the claims referred to in section 24, paragraph. 2 (a). y) points 1 and 2. Overall, it can be
as expenditure (load) the maximum allocated part of the value
of the claim or by assignment of the purchase price receivables acquired. Similarly,
You can do this even for the whole file such claims. This provision
cannot be applied to claims arising
and for partners, shareholders), the members of the cooperatives for subscribed own capital,
(b)) between the economically connected entities, for which the average shares
the second person on the capital or voting rights of the shares of the average for the
tax period (or part of the tax year) is greater than 25%;
the average of the shares shall be determined as the quotient of the sum of the State on the last day
each month, and the number of months in the period or any part thereof,
c) between persons of loved ones, ^ 20 c)
(d)) of the title credits, loans and advances, or
(e)), by a special Act. ^ 15b)
The taxpayer, for which there has been a transition from a system of simple accounting
accounting on accounting in the system of double-entry accounting, may, in
the taxable period in which the charges in the system of double-entry accounting,
as expenditure (cargo) to achieve, ensuring and maintaining the income
According to this provision, a multiple of 10% of the unpaid part of the value of the
the claim or claims acquired by assignment of purchase prices and the number of
the years that have passed since 1995, until the end of the year preceding the
the year in which there has been a transition to a system of double-entry accounting
accounting. Similarly, when a taxpayer proceeds their business and
other self-employment and when their lease.
4. the provisions of section 24, paragraph. 2 (a). y) points 3 and 4 shall apply only in
claims with a date of maturity from 1 January 2006. January 1995;
claims, or portions thereof, and to the amount covered by the use of a bank
reserves or provisions referred to in section 5 of the Act of the Czech National Council No.
593/1992 Coll., as amended.
5. If the tax body, the amount of income tax to be lower or
tax loss higher than its last known tax liability ^ 39a)
the relevant tax year or that he was a tax loss, it may
submit additional tax return (the tax bill). The tax body may
proceed as if the tax liability is incurred over his
known tax ^ 39a) of the relevant tax year, or
If none tax liability and finds the tax loss. In
the additional tax return does not apply a higher deductible amounts
items under section 34 and the tax base reducing items under section 15(2). 8
and section 20 (2). 7 and 8, than what have been applied in the tax return filed
the tax body within the statutory deadline, with the exception of the amounts
deductible items relating to an increased tax base
Additionally the magnitude of the tax body.
6. in the case of property registered in the property taxpayer to the 31. in December 1995, for
the inclusion of the tangible property was established entry price
exceeding 10 000 Czk and for whose inclusion in intangible assets was
set the input price exceeding 20 000 Czk, for depreciation
proceed according to the law of the Czech National Council No. 586/1992 Coll., as amended by
valid until the end of 1995.
7. the provisions of § 36 odst. 6, the second sentence shall not apply in the event that the
a change in the person of the holder of the bond was up 31. December 1996.
8. For interest income from government bonds, issued to 31.
December 1996, shall apply the law of the Czech National Council No. 586/1992 Coll., on the
force by the end of 1996.
9. In article. Even with 42 points, 46 [relating only to section 25 (1) (b) zc)],
47, 64 to 66 shall apply for the first time for the tax period in 1996.
Article. (III)
This law shall enter into force on 1 January 2005. January 1, 1997.
Zeman in r.
Havel in r.
Klaus r.
