635/2004 Sb.



LAW



of 26 March. November 2004,



amending certain laws in connection with the adoption of the law on

administrative fees



Modified: 17/2012 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment of Act No. 85/1994 Coll.



Article. (I)



In Act No 85/1994 Coll., amending and supplementing Act No. 368/1992

Coll., on administrative fees levied by the administrations of the United

Republic, as amended by Act No. 10/1993 Coll. and Act No. 72/1994 Coll.

law no 530/1990 Coll. on territorial tax authorities, as amended by law

No. 337/1992 Coll., Act No. 35/1993 Coll. and Act No. 325/1993 Coll., Act

No. 337/1992 Coll., on administration of taxes and fees, as amended by Act No. 35/1993

Coll., Act No. 156/1993 Coll., Act No. 302/1993 Coll., Act No. 316/1993

Coll. and Act No. 323/1993 Coll., Act No. 357/1992 Coll., on income tax, inheritance

the gift tax and real estate transfer tax, as amended by Act No. 18/1993

Coll., Act No. 322/1993 Coll., Act No. 42/1994 Coll. and Act No. 72/1994

Coll., Act No. 333/1993 Coll., on the State budget of the Czech Republic for the year

1994 and amending and supplementing certain laws, and Act No. 586/1992 Coll., on the

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.

and Act No. 42/1994 Coll., article VII and annex to law No. 85/1994

Coll. repealed.



PART TWO



Amendment of the Act on telecommunications



Article II



Act No. 151/2000 Coll. on telecommunications and amending other laws, in

amended by Act No. 273/2001 Coll., Act No. 151/2002 Coll., Act No.

205/2002 Coll., Act No. 309/2002 Coll., Act No. 517/2002 Coll., Act No.

225/2003 Coll. and Act No. 441/2003 Coll., is amended as follows:



1. the following shall be added in section 82 paragraph 12 and 13 shall be added:



(12) public telecommunications services shall be obliged to pay for the

objecting to the settlement of the complaint, the expense report for the price

public telecommunications service for a one-time fee.



(13) the Government shall determine the amount of the charge. ".



2. In § 101 paragraph. 1 (b). (b)), the words ' 66 and 75 ' is replaced by ' 66, 75

and 82 ".



3. In § 109 paragraph. 1 the words "and section 75 para. 2 "are replaced by the words" § 75

paragraph. 2 and § 82 para. 13. "



PART THREE



Amendment of the Act on electronic signature



Article. (III)



Act No 227/2000 Coll. on electronic signature and amending certain

other laws (the law on electronic signature), as amended by Act No.

229/2002 Coll. and Act No. 517/2002 is amended as follows:



1. In section 10, paragraph 1. 1, second sentence, including footnote # 5)

repealed.



2. In section 10, paragraph 1. 2 at the end of paragraph (e)) the comma is replaced by a dot and the

the letter f) shall be deleted.



3. In section 10, paragraph 1. 3, the third sentence shall be deleted.



PART FOUR



Amendment to the law on budgetary rules local budgets



Article IV



Law No 250/2000 Coll., on the budgetary rules, in the local budgets

amended by Act No. 320/2001 Coll., Act No. 450/2001 Coll. and Act No.

320/2002 Coll., is amended as follows:



1. In article 7 (2). 1 at the end of the text of subparagraph (d)), the words ", if

It is not stipulated otherwise ".



2. In article 7, paragraph 1, the following paragraph 2 is added:



"(2) the administrative fee for the permit for the operation of

slot machines, selected by the municipal authority, the budget of income

the rate of 50%; the remainder of this administrative fee will divert municipal office

on account of the State budget, managed by the territorial financial body locally

competent local authority headquarters, and by the end of the calendar

of the month following the calendar month in which the licence issued

came into legal force. The local authority will send at the same time the territorial financial

a copy of the permit authority designating the dates in which it came into legal force ".



Paragraphs 2 to 4 shall become paragraphs 3 to 5.



3. In § 8 para. 1 at the end of the text of subparagraph (d)), the words ", if

It is not stipulated otherwise ".



4. In article 8, paragraph 1, the following paragraph 2 is added:



"(2) the administrative fee for the permit for the operation of

slot machines, selected the regional authority, the regional budget revenue

at the rate of 50%; the remainder of this administrative fee will take regional

the authority for the account of the State budget, managed by the territorial financial body

the locally competent regional authority headquarters, and in the end

calendar month following the calendar month in which the released

the permit has to be able to. At the same time, the regional authority shall send to the territorial

the tax authority a copy of the authorization with an indication of the date on which they have acquired

legal power. ".



Paragraphs 2 to 4 shall become paragraphs 3 to 5.



PART FIVE



Amendment of the Act No. 131/2003 Coll.



Article. In



In the eighth article VIII paragraph 1 of Act No. 131/2003 Coll., amending

Act No. 167/1999 Coll., on health care and on amendments to certain

related laws (health law), as amended,

and some other laws, for the words "section 75", a comma shall be replaced by

"and" and the words "and article. (III) point 1 shall be deleted.



PART SIX



Amendment to Act No. 356/2003 Coll.



Čl.VI



In part three, title IV of Act No. 356/2003 Coll., amending certain

laws in connection with the adoption of the law on excise duties, point 4

repealed.



PART SEVEN



cancelled



Article. (VII)



cancelled



PART EIGHT



Amendment of the Act on capital market



Article. (VIII)



In section 6 (1). 1 of Act No. 256/2004 Coll., on the capital market,

the letter a) is added:



"a) which issued only uncertificated shares or certificated registered shares,

This is without prejudice to the provisions of the special law on the form of

preferred shares issued by the Bank ".



PART NINE



The road tax (Amendment) Act



Article. (IX)



Act No. 16/1993 Coll., on the road tax, as amended by Act No. 309/1993 Coll.

Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 62/1998 Coll.,

Act No. 241/2000 Coll., Act No. 301/2000 Coll., Act No. 492/2000 Coll.

Act No. 493/2001 Coll., Act No. 207/2002 Coll. and Act No. 102/2004

Coll., is amended as follows:



1. In article 12 paragraph 2. 3, the words "by rail" are deleted.



2. in article 15, the following paragraph 3 is added:



"(3) the taxpayers, if the operator of the vehicle with the maximum allowed

weighing 12 tonnes intended exclusively for the carriage costs (section 2 (2).

1), which did not operate, do not use it when self-employed

activities or in direct connection with the business (including the leasing

the vehicle), or do not provide for a foreign vehicle needs, provide tax

Returns, the absence of a tax liability at the next vehicle. ".



PART TEN



Amendment to the law on value added tax



Article. X



Act No. 235/2004 Coll., on value added tax, shall be amended as follows:



1. In article 2 (2). 2 (a). and) the words "If the acquisition of goods is effected

by a taxable person or a legal person, that has not been established

or established for the purpose of the business, "shall be deleted.



2. In article 2 (2). 2 (a). (b)), the words "EUR 10 000 or equivalent amount

in other currency equivalent to the Czech currency "is replaced by" EUR 326 ".



3. In section 4, paragraph 4. 1 (b). (d)), the words "the goods were placed under the

the relevant customs procedure "shall be replaced by the words" the excise duty

pursuant to section 23 ".



4. In section 4, paragraph 4. 1 the letter r) reads as follows:



"r) the tax administrator is the competent tax authority; the importation of goods is

the competent Customs Office of the tax administrator with the exception of cases, when the tax

duty on importation of goods shall be incurred under section 23(3) of the payer. 3. "



5. In section 4, paragraph 4. 1, the letter w) following the letters x and y)), which

shall be added:



"x) place of business for natural taxable persons where

the economic activity takes place,



s) public body State and its branches, regions,

the village, as well as legal entities, which have been established or set up

special legislation or based on a specific legal

When carrying out the scope of the regulation in the field of public administration ".



Letter x) is referred to as the letter z).



6. In section 4, paragraph 4. 2, in the introductory part of the text of the first sentence the words "electrical

energy "shall be replaced by" electricity "and the second sentence shall be deleted.



7. in section 4, paragraph 4. 3 (b). (d)), after the words "own activities", the words

"business assets" and the word "award-winning" shall be replaced by the word

"award winning".



8. in § 5 para. 2, after the word "means" is inserted after the word "systematic", for

the words "agricultural production and" shall be inserted after the word "systematic" and the words

"accountants" are inserted after the words "carried out for the purpose of

getting the revenue. "



9. in section 5, paragraphs 3 and 4 are added:



"(3) a public body shall exercise competence in the field of public

management is not considered to be a taxable person, even in the case when it

receives the payment. If, however, the implementation of some of these performance

According to the decision of the competent authority has to significant distortions

competition shall be deemed, as regards this performance, per person

a taxable, and that from the date of legal force issued the decision.

A public body shall, however, always considered as a taxable person,

If carried out activities listed in annex No. 3.



(4) a taxable person for the purposes of this Act,

considers the organizational component of the State, which is the entity, and


capital city of Prague as the capital city of Prague, as well as each of its urban

part. ".



10. In section 6 (1). 2, after the words "intangible fixed assets"

the words "that is the commercial property" and the last sentence of the

replaced by the phrases "to the turnover of the public body does not include further

income or income from the transfer and lease of land, buildings, flats and non-residential

the space, which are exempt from tax, without the right to deduct tax according to the

§ 56. The turnover of the person registered for VAT in another Member State, or

foreign taxable persons who carry out economic activities

in the Czech Republic through the establishments located in the territory of the country, to include

only revenue or earnings for the transactions carried out by this establishment. ".



11. in paragraph 7 the following new section 7a, which including the title:



"§ 7a



The place of performance in the supply of gas and electricity



(1) the place of performance in the delivery of gas through transmission or

distribution system or electricity trader is the place

where the trader has its registered office, place of business or where it has an establishment, for the

which the goods are supplied, where appropriate, place of residence or the place where the

usually resides.



(2) the Merchant shall, for the purposes of this provision means a person liable to

Dani, who purchases the gas or electricity, in particular, for the purpose of their

further sales and its own consumption of these goods is negligible.



(3) the place of performance in the delivery of gas through transmission or

distribution system or electricity to a person other than the person

referred to in paragraph 1 is the place where the person to whom the goods are shipped, this

of the goods it consumes. If the person to whom the goods are supplied is as follows,

does not consume all goods supplied shall be considered the place of performance for this

any unused goods where this person has, that the goods are delivered,

registered office, place of business or where it has a fixed establishment for which the goods are

delivered, or place of residence or the place where he usually resides. '.



12. in section 10, paragraph 1. 4 letter a) is added:



"a) services cultural, artistic, sporting, scientific, educational, educational

and entertainment, conferences, exhibitions and trade fairs, including the organisation of

These services and the provision of related services directly with them, ".



13. in section 10, paragraph 1. 6 in the introductory part of the text, the words "which does not have a" are replaced by

the words "that do not have".



14. in section 10, paragraph 1. 6 (a). (c)), the words "and the provision of information" are replaced by

the words ", the provision of information, translation and interpreting services".



15. in section 10, paragraph 1. 6 (a). f), the words "means of transport" shall be replaced by

the words "means of transport".



16. in section 10, paragraph 1. 6 (a). (h)), the words "radio and

broadcasters "is replaced by" radio and television

broadcasting ".



17. in section 10, the dot at the end of paragraph 6 is replaced by a comma and the following

the letter l) is added:



"l) providing access to transmission, distribution, or transmission

the system for gas or electricity, transport, distribution or transfer

gas or electricity through it, including directly related

services. ".



18. in section 10, paragraph 1. 7 in the introductory part of the text, the words "which does not have a" are replaced by

the words "that do not have" and the words "in accordance with § 6 para. 1 the following is added "

"or identified by the taxable person '.



19. in section 10, paragraph 1. 9, in the introductory part of the text the words "transport

resource "is replaced by" means of transport ".



20. in section 10, paragraph 1. 11, the word "operation" is deleted.



21. in section 11 (1) 3 the words "the tax base is reduced" are replaced by the words "is

the purchaser shall be entitled to reduce the tax base "and at the end of paragraph

added the sentence "for the reduction of the tax base section 42 shall apply mutatis mutandis."; "



22. section 13 is at the end of paragraph 1, the following sentence "the transfer of real estate,

that is not recorded in the land register shall be deemed delivery

goods. ".



23. in § 13 para. 2 the term "was" is replaced by "is".



24. In paragraph 13, the dot at the end of paragraph 4 is replaced by a comma and the following

letter h) is added:



"h) of heat, cold, electricity, gas and water, which the payer

acquired from another person, if you take them filed a claim for

tax deduction, further transfer of heat, cold, electricity, gas and water supply,

that the payer has acquired from a person who is not a VAT payer. ".



25. In paragraph 13, the dot at the end of paragraph 4 is replaced by a comma and the following

the letter i), including the footnotes # 10a) and 10b):



"i) delivery of packaging together with the goods in the territory of the payer, which

lists the returnable packaging together with the goods on the market), where ^ 10a reusable

This was not the same type of payer returned on the last day of the relevant

the accounting year of the payer ^ 10b) or on the last day of the relevant

the calendar year in which the payer does not keep accounts. For the purposes of this

the law, for the same type of return packaging also considered reversible covers

with the same amount of a specific sum of money charged on delivery of the return

the packaging together with the goods. This provision shall not apply to supplies of returnable

packaging together with the goods, which could be applied the tax exemption

pursuant to section 63. This provision shall apply first for returnable packaging shipped

together with the goods after the entry into force of this Act.



10A) Act No. 477/2001 SB., on packaging and on amendments to certain laws (law

on packaging), as amended.



10B) Act No. 563/1991 Coll., on accounting, as amended

regulations. ".



26. in § 13 para. 5 after the word "means" is inserted after the word "permanent" and the words

"and the use of" shall be replaced by the words "and to provide".



27. in § 13 para. 7 (b). (g)), the word "or" at the end of the text of the letter

repealed.



28. in paragraph 13, the dot at the end of paragraph 7 shall be replaced by "or", and

the following letter i), which read as follows:



"i) supply of gas through transmission or distribution system

or the supply of electricity under section 7a. ".



29. in paragraph 13 the end of the text of paragraph 8 of the following sentence "when the supply of gas

or electricity under section 7A(1). 1 or 3 foreign person liable to

tax or by a person registered for VAT in another Member State, that

do not have a registered office in the territory of the country or place of business, the payer or person

identified by the taxable person is the person to whom the supply of goods

has taken place, shall be obliged to declare and pay tax under section 108, if, instead of

implementation in the country. ".



30. In paragraph 13 the end of the text of paragraph 9 the following sentence "when the supply of gas

or electricity under section 7A(1). 1 or 3 foreign person liable to

tax or by a person registered for VAT in another Member State, that

do not have a registered office in the territory of the country or place of business, a person who is not a payer

or by a person that is identified for VAT, is a person who supplies such goods,

required to declare and pay tax according to § 108 if the place of performance in the

territory of the country. ".



31. in § 13 para. 10 (a). (b)) the last sentence, the word "or" is deleted.



32. In paragraph 13, the dot at the end of paragraph 10 is replaced by a comma and the following

the letter d) including footnote # 11a):



"(d)) of heat, cold, electricity, gas and water, which the payer

acquired from another payer, if you take them has not exercised the entitlement to

tax deduction, and further transfer of heat, cold, electricity, gas and

the water, which he took from the Bill-we are not subject, if adopted by the remuneration

does not exceed the amount for which the payer for heat, cold, electricity, gas and

the water took charge of this fact and adequately according to

special prescription. ^ 11a)



11A) § 7 para. 2 of the Act No. 563/1991 Coll., on accounting, as amended by

amended. ".



33. In paragraph 13, the dot at the end of paragraph 10 is replaced by a comma and the following

points (e) and (f))), including footnote No. 11b) are added:



"e) delivery of packaging together with the goods to the buyer, unless the law

provide otherwise; If the reusable delivered under contract, not its delivery

considered to be a delivery of the goods only in the case that the buyer upon delivery of the

item guaranteed to return this payment when you return the packaging ^ 11b), or



(f)) return of packaging for free or for a fee.



11B) § 9 para. 1 of Act No. 563/1991 Coll. ".



34. In paragraph 14, the dot at the end of paragraph 3 is replaced by a comma and the following

the letter g) is added:



"(g)) of the services which the payer has acquired from another person, if you

their acquisition of the right to deduct exercised, further transfer

services that the payer has acquired from a person who is not a VAT payer. ".



35. In § 14 para. 4 (b). and the use of the word ")" is replaced by "temporary

the use of ".



36. In § 14 para. 4 (b)):



"(b)) the supply of services the payer without consideration for the personal consumption of the payer

or its employees or purposes other than related to

the implementation of its economic activities, if directly related

received the deduction was applied. ".



37. In paragraph 14, the dot at the end of paragraph 5 is replaced by a comma and the following

the letter e), which reads as follows:



"e) of the services which the payer has acquired from another payer, if

when their acquisition has not exercised the right to deduct, and

transfer of services from we are not subject, if payment received does not exceed the

the amount for which the payer services and took charge of this fact

Accordingly, under a special regulation ^ 11a) ".



38. In article 15, paragraph 2. 1 the words "the payer, the payer is required to" be replaced by

"the payer or the person identified for VAT, these persons are obliged to".




39. In article 15, paragraph 2. 3, the word "operation" is deleted.



40. in article 15, paragraph 2. 6, the words "means of transport" shall be replaced by

"resource for transport".



41. In article 15, paragraph 2. 7, the words "means of transport" shall be replaced by

"resource for transport".



42. In article 16, paragraph 1 reads:



"(1) the acquisition of goods from another Member State for the purposes of this

Act means acquisition of the right to dispose as owner of goods from a person

registered for VAT in another Member State, if the goods are dispatched

or transported from another Member State into the territory of the country by a person

registered for tax in another Member State, that carries out delivery

the goods, or by an authorised third party. For the acquisition of

goods from another Member State does not constitute a supply of goods with the installation

or the fitting of the person who adds or empowered to third party

or sending goods under section 18. Person for the purposes of this

the law means a person who purchases the goods from another Member State. '.



43. In article 16(1). 4, after the word "establishment", the words "and is not

the payer pursuant to § 94 paragraph. 11 "and the words" the proof of the transfer "

replaced by the words "tax document pursuant to § 35".



44. In § 16 para. 5 letter a) is added:



"and the transfer of the goods payer) for the purposes of the implementation of the economic

activities in the territory of the country where the goods are dispatched or transported from another

Member State to the territory of the country, and these items were liable under the

the implementation of the economic activities in that other Member State

produced, purchased, acquired from another Member State or imported from

a third of the country. "



45. In article 16, the following paragraph 6 is added:



"(6) for the acquisition of goods from another Member State is not

transfer assets from another Member State into the territory of the country for

purposes referred to in § 13 para. 7. ".



46. In article 16, the following paragraph 7 is added:



"(7) for the acquisition of goods from another Member State does not constitute the acquisition

packaging for consideration. ".



47. In section 17(2). 1 the words ' by the seller, the Middle person, or

the authorised third party "be deleted.



48. In § 17 paragraph 2. 7 (c)):



"(c)) expose the buyer an invoice stating that this is a

intermediate trade. ".



49. In article 17, the following paragraph 8 is added:



"(8) the buyer is obliged to notify the Middle person tax identification

the number that has been assigned to the buyer in the territory of the country, and to declare and pay

tax under section 108, on the basis of the tax document issued by the Middle

the person, as well as in the acquisition of goods from another Member State. '.



50. in § 18 paragraph 1 reads:



"(1) the sending of the goods means the delivery of the goods to another Member State of the

territory of the country where the goods are dispatched or transported to another Member

the State of the payer that the goods supplied, or by an authorised third party, with the

other than supplies of new means of transport, goods delivery with installation

or installation by the person who adds or empowered to third

person, and with the exception of the supply of gas through transmission or

the distribution system, or of electricity, where the goods are delivered

for the person for whom the acquisition of goods from another Member State is not

subject to tax in that other State. Sending of goods means a supply of goods and

under the conditions laid down in the first sentence from another Member State to

territory of the country by a person registered for VAT in another Member State to a person

that is not a payer or person identified to dani. ".



51. In paragraph 19, at the end of paragraph 6 the following sentence "the tax person

enjoying privileges and immunities in the acquisition of new means of transport from

another Member State issues a certificate of exemption, if it is

new means of transport within the quantitative limits

provided for in § 80. ".



52. In § 20 paragraph 2 reads as follows:



"(2) the importation of goods for the purposes of this Act, considers the return of goods

that is after the previous location in the free zone or the free

warehouse located in the territory of the country is returned to the country. ".



53. In the title of part 4, the word "tax" is deleted.



54. In paragraph 21 of the paragraph. 1 at the end of the first sentence, the period is replaced by a comma and

addition of the words "unless the law provides otherwise.".



55. In paragraph 21, the following new paragraph 1, paragraphs 2 and 3 shall be added:



"(2) for the supply of goods in accordance with § 13 para. 4 (b). (h)) and the supply of services

According to § 14 para. 3 (b). (g)), but only for services related to the lease

real estate, there is an obligation to admit the tax on the date of implementation

the chargeable event.



(3) upon delivery of the goods, including real estate and in the provision of

services to be conducted by persons who, in accordance with the relevant provisions

do not keep accounts, there is an obligation to admit the tax on the date of implementation

chargeable event. ".



Paragraphs 2 to 9 shall be renumbered as paragraphs 4 to 11.



56. In § 21 para. 4 (b). (b)) after the word "cases", the words ",

In addition to the supply of immovable property that is not subject to registration in the land register

real estate, where the performance be deemed to occur upon the effectiveness of the

the Treaty ".



57. In paragraph 21 of the paragraph. 4 (b). (c)), the word "sale" shall be replaced by

"the event".



58. In paragraph 21 of the paragraph. 6 (a). and), the word "or" at the end of the text letters

repealed.



59. In § 21 para. 7 (b). (b)), the words "if it is established by the competent

technical and operational provisions in force "shall be deleted and the words

"electricity" shall be replaced by the word "electricity".



60. in paragraph 21 of the paragraph. 7 (b). (h)), the words "or of the contract type,

the příkazník committed to procure some activity for the payer,

or "is replaced by a comma.



61. In § 21 para. 7 (b). I), the words "or of the contract type,

the příkazník committed to procure some activity for the principal "

shall be deleted.



62. In paragraph 21, the dot at the end of paragraph 7 shall be replaced by "or", and

the following point (j)), which read as follows:



"(j)) on the date of the findings of the přeúčtovávané amounts in the transfer of heat, cold,

electricity, gas, water and services pursuant to § 13 para. 4 (b). (h)), § 14 para.

3 (b). g).".



63. In paragraph 21, after paragraph 8, the following paragraph 9 is added:



"(9) for taxable supply pursuant to § 13 para. 4 (b). I) an obligation arises

admit to tax at the date of its implementation. The chargeable event shall be deemed to

made on the last day of the accounting period of the payer or

the last day of the calendar year in which the payer does not keep accounts,

the conditions specified in § 13 para. 4 (b). i).".



Paragraphs 9 to 11 shall become paragraph 10 to 12.



64. In paragraph 22, the word in the title of the section "taxable" is deleted.



65. section 23, including the title and footnote No. 19a) up to 19 d) is added:



"article 23 of the



Imports of goods



(1) the tax on importation of goods shall arise on the date according to the rules

governing the incurrence of a customs debt arises ^ 19a) obligation to pay customs duty, and

even in cases where the goods imported without customs duties on



and the release of the imported goods) to the customs regime of free movement, active

processing in the drawback and temporary admission with partial

relief from import duties,



(b) illegal import of goods) ^ 19b)



(c)) violation of the terms of temporary storage of goods 19 c), or ^ ^



d) breach of the conditions laid down for the customs procedure under which it was

imported goods ^ 19 d).



(2) the tax on importation of goods there is also the date on which

the decision to return the goods after its previous location in the free

zone or a free warehouse, located in the territory of the country.



(3) if the imported goods under the customs procedure of free payer

circulation or inward processing drawback and the decision on

release of the goods was made on the written declaration (Single

administrative document), there is a tax liability on the date of release for

the relevant customs procedure and the tax payer is obliged to provide to the tax

return for the period in which the goods are placed under a customs procedure

free circulation or inward processing in the system recovery.



(4) if the imported goods under the customs procedure of temporary payers

admission with partial relief from import duties, tax

It arises on the date of termination of the customs regime of temporary admission with partial

relief from import duties and the payer is required to provide to the tax

return for the tax year in which the temporary importation procedure with

partial relief from customs duties completed, no later than the date of expiry of the

34 months in the amount of tax that would be levied on release of the goods in the

free circulation.



(5) if the imported goods to a person who is not liable to

the customs regime of temporary admission with partial relief from import

Customs duties, the tax liability is incurred on the date of completion of the customs regime of temporary

admission with partial relief from import duties and a person who is not

the payer, an obligation arises on the date when the temporary importation procedure with

partial relief from import duties is terminated, no later than the expiry of the

34 months period, pay tax at a level which would have been charged when

release of goods for free circulation.



for example, article 19A). 201 of Council Regulation (EEC) No 2913/92.



Article 19B). 202 of Council Regulation (EEC) No 2913/92.



19 c) Article. 50 to article. 53 Council Regulation (EEC) No 2913/92.




for example, article 19 d). 37 Council Regulation (EEC) No 918/93. ".



66. In § 24 para. 1, the words "or on the date of payment, and that to date,

that occurs before ' shall be deleted.



67. under section 24 shall be added to § 24a, which including the title reads as follows:



"§ 24a



The implementation of the performance and the obligation to admit the provision of services with the place

performance outside the territory of the



(1) the supply of services with a place of performance out of the territory is the payer

obliged to admit that service on the date of purchase or date of adoption of

payments to date, whichever occurs first. The day of the performance,

Similarly, pursuant to article 21 lays down.



(2) implementation is required to provide to the payer of the tax return for the tax

the period when he was obliged to admit.



(3) the provisions of paragraphs 1 and 2 shall likewise apply to the supply of goods with

installation or Assembly with a place of performance out of the territory. ".



68. In § 25 para. 1, in the introductory part of the text after the word "payer"

the words "or a person identified for VAT".



69. In § 25 paragraph 2 reads as follows:



"(2) the day of acquisition of goods from another Member State shall be the date

chargeable event pursuant to § 21. Tax payer or person are

identified by the taxable person required to State in their tax returns for the tax

the period in which they arose an obligation to admit tax. ".



70. In paragraph 26, at the end of paragraph 2 the following sentence "can be followed, mutatis mutandis,

When issuing a tax receipt for the chargeable event, at which it was before

its implementation in the same month received payment. ".



71. In § 26 para. 5 is the number "34" is replaced by the number "35" and the words "

unless this Act provides otherwise "shall be deleted.



72. In § 28 para. 1, the word "or" is replaced by a comma and at the end of the text

paragraph the words "or a payment schedule".



73. In § 28 para. 2 at the end of the text) the following points (h), the words ',

If it is different from the date of issuing the tax document ".



74. In § 28 para. 2 (a). j), the words "or the amount of payments" shall be deleted.



75. In § 28 para. 2 (a). l), the word "up" is replaced by "or on

use the "."



76. In § 28 para. 4 (b). (d)), after the word "subject" shall be replaced

"taxable".



77. In § 28 para. 4 (b). (e)), after the word "implementation" is the word

"taxable".



78. In § 28 para. 4 (b). (g)), after the words "carried out" following the word

"taxable".



79. In section 28 para. 9, the words "before the chargeable event

the payer that carries out taxable transaction, payments under the Bill "

replaced by the words "payment before the chargeable event".



80. in section 29 para. 2 (a). to), the word "up" is replaced by "or on

use the "."



81. In section 30, paragraph 4, including footnote No. 24a) is added:



"(4) a tax document for the export of the goods is the decision on release of goods

under a customs procedure or the outward processing exports made on

written declaration (single administrative document). If the goods

placed in a free zone or free warehouse, located in the

the territory of the tax document is a written decision of the customs authority of the

placing of goods in a free zone or free warehouse, which may be

done on the single administrative document form ^ 24a).



24A) Article. 170 section 2 letter c) Council Regulation (EEC) No 2913/92. '.



82. In paragraph 30, the following paragraph 6 is added:



"(6) in import and export of gas or electricity, the provisions of section 34 and the

35. ".



83. In § 31 para. 1 (b). f), the words "or receipt of payment by the person

registered for tax in another Member State, depending on the day

whichever occurs first "are replaced by the words", if different from the date of issue

tax document ".



84. In § 31 para. 1 (b). (j)), the word "up" is replaced by "or on

use the "."



85. In § 31 para. 2, after the words "on the received tax document"

the words "or register for tax purposes" and the last sentence shall be deleted.



86. In article 31, paragraph 3 shall be deleted.



Paragraph 4 becomes paragraph 3.



87. In § 31 para. 3 digit "3" is replaced by the figure "2".



88. In § 32 para. 1 in the introductory part of the text, the words "foreign person"

the words "liable to tax".



89. In § 32 para. 1 at the end of the text of the letter f), the words ",

If it is different from the date of issuing the tax document ".



90. in § 32 para. 1 (b). (j)), the word "up" is replaced by "or on

use the "."



91. In § 32 para. 2, after the words "on the received tax document"

the words "or register for tax purposes" and the last sentence shall be deleted.



92. In article 32, paragraph 3 shall be deleted.



Paragraph 4 becomes paragraph 3.



93. In § 32 para. 3 digit "3" is replaced by the figure "2".



94. In § 33 para. 2 at the end of the text of the letter h), the words ",

If it is different from the date of issuing the tax document ".



95. In article 33, paragraph 3 is deleted.



Paragraph 4 becomes paragraph 3.



96. In § 33 para. 3 digit "3" is replaced by the figure "2".



97. In § 34 paragraph 1. 1, after the word "State", the words "to which the

exempt with a right to deduct input tax, "and the words" or

receipt of payment, if the payment is preceded by the delivery of goods "shall be deleted.



98. In article 34 paragraph 2 reads as follows:



"(2) the payer when sending goods to another Member State in accordance with section 18 of the

obliged to issue a tax receipt within 15 days from the date of implementation

delivery of the goods to another Member State or of the receipt of payment, if

payment is preceded by the delivery of the goods. ".



99. In § 34 paragraph 1. 3 at the end of the text of the letter h), the words ",

If it is different from the date of issuing the tax document ".



100. In § 34 paragraph 1. 4, the words "tax amount" shall be replaced by the words "the basic

or a reduced rate of tax, the amount of tax referred to in Czech crowns and Hellers,

where applicable, rounded to tens of cents or use ".



101. In § 35 para. 1 (b). f), the words "or receipt of payment by the person

registered for tax in another Member State, depending on which day

whichever occurs first "are deleted.



102. In § 35 para. 1 (b). (j)), the word "up" is replaced by "or on

use the "."



103. In article 35, paragraph 2 reads as follows:



"(2) the purchaser is obliged to supplement to the advice received tax document or in

Register for tax purposes the missing information pursuant to paragraph 1. (f)),

(g)), i) and (j)) and the tax base in Czech currency. ".



104. In paragraph 36, paragraphs 1 and 2 shall be added:



"(1) the tax base is everything as the consideration obtained or to be obtained

the payer made taxable supply from the person for whom it is

chargeable event shall occur, or from a third party, except for this

taxable sales.



(2) the taxable amount in the case of receipt of payment prior to the

the chargeable event is the amount of the payment received less tax. ".



105. In § 36 odst. 3 (b). a) after the word "charges" shall be replaced

"according to § 38 paragraph 1(a). 1 (b). and) ".



106. In § 36 odst. 3 (b). (d)), after the word "performance" shall be inserted after.



107. In § 36 paragraph 5 is added:



"(5) the tax base shall be reduced by a discount from prices, if it is granted as of the date

of the chargeable event. In the tax base, the difference

from the rounding of amount of tax for taxable sales or use

use. ".



108. In § 36 odst. 6 (a). (f)), after the words "or" the words "on the

the transfer of the assets of the payer to another Member State in accordance with §

in article 13(3). 6 or ".



109. In § 36 paragraph 10, including footnote # 26):



"(10) for taxable supply pursuant to § 13 para. 4 (b). I) is the basis of

the tax money, for which the payer of the same kind of reusable supplies

in the territory of the country together with the goods. This sum of money is considered

the amount containing tax. The taxable amount is the amount of money in

If reusable is supplied by the payer together with the goods free of charge,

If the law does not provide otherwise. If the payer is supplied in the territory of the

returnable packaging of the same type together with the goods to all its customers

free of charge, the taxable amount of a monetary amount for which the packaging is the same

the type of payer acquired, less tax. In the case that the amount of money is not

known, the taxable amount is the price of the same kind found packaging

According to a special regulation ^ 26) on the valuation of assets. The overall tax base

for returnable packaging of the same type, which determines the tax shall be calculated

as the difference between the total number of returnable packaging of the same kind supplied

liable for all of its customers during the relevant accounting period or

the calendar year in which the payer does not keep accounts, and

the total number of returnable packaging of the same type that were this payer

returned during the relevant accounting period ^ 10b) or during the

the calendar year in which the payer does not keep accounts,

the difference is multiplied with the amount for the same type of reusable

supplied in the territory of the country together with the goods, determined in accordance with this

provisions. In the event that the total number of returnable packaging of the same type

supplied by the payer to all of its customers during the relevant financial

period or the calendar year for the payer who does not

accounting, is lower than the total number of returnable packaging of the same type,

that have been returned to the payer during the relevant accounting period ^ 10b)

or during the calendar year for the payer who does not

accounting, tax base and the relevant tax placed on the tax document


issued under section 29 para. 1 with a negative sign. In the same way

negative tax base and tax into account, even in a tax return under section 101.



26) Act No. 151/1997 Coll., on the valuation of assets and amending certain

laws (law on the valuation of assets), as amended. ".



110. § 37 including heading reads as follows:



"§ 37



The calculation of the tax on the supply of goods, the transfer of the property and the provision of services



(1) the tax shall be calculated from the tax base without tax provided for under section 36 as

the product of the amount of the chargeable event shall occur and the tax free coefficient, which is

calculated as the proportion in which the numerator is the number 19 in the case of the basic

the tax rates or the number 5 in the case of reduced rates of duty and the denominator

the number 100, the calculated coefficient shall be rounded to four decimal places,

calculated tax shall be rounded to use, where appropriate, on the

use or shall be entered in the Hellers. Price including tax for the purposes of

This Act dopočte as the sum of the tax base and the calculated tax

any rounding.



(2) the tax payer may also be calculated from the amount of the chargeable event

including the tax or the prices recorded in accordance with § 36 odst. 6 in level including taxes

the coefficient which is calculated as a percentage, in which the numerator is the number of

19 in the case of the basic tax rate, or the number 5 in the case of reduced rates

taxes and the denominator the sum of data in the numerator and the number 100, calculated

the coefficient shall be rounded to four decimal places, the calculated tax

use the rounded, where appropriate, use or shall be entered in the

Hellers. Price without taxes for the purposes of this Act, dopočte as the difference

the amount of the taxable supply that includes tax and calculated tax

any rounding.



(3) If, when the obligation to admit tax on payments received before

chargeable event, the tax shall be calculated for

the chargeable event only from the difference between the taxable amount under § 36 odst. 1

and the tax base or the sum of the tax bases under § 36 odst. 2. ".



111. In § 38 paragraph 1(a). 1 (b). (b)), the words ", which is located on the territory of the

the importing Member State "shall be replaced by the words" in the territory "and after the word

"known", the words ", if they are not included in the tax base

According to letters and) ".



112. In § 38 paragraph 1(a). 4, the words "tax rates" are replaced by the words "the number of the

19 in the case of the basic tax rate, or the number 5 in the case of reduced rates

the tax "and the word" up "is deleted.



113. In article 38, paragraph 5, is deleted former paragraph 6 is renumbered

as paragraph 5.



114. In § 42 para. 5, the first sentence shall be inserted after the phrase "for the conversion of foreign

the Czech Crown currency, in this case the rate to the foreign exchange market

announced by the Czech National Bank and valid for the person carrying out the conversion of the

on the date of implementation of the original population. ".



115. In § 42 para. 6 (a). I), the word "up" is replaced by "or on

use the "."



116. In § 43 para. 4 (b). h) points 1 and 2 shall be replaced by the word "up"

the words "or use".



117. the following section is inserted after section 46 46a, which including the title reads as follows:



"section 46a



Fix the base and the amount of tax on the supply of goods to another Member State



(1) fix the base and the amount of tax to the supply of goods to another Member

State, not covered by the exemption, done under section 42.

Similarly also in case of repair the taxable amount of the supply

of the goods to another Member State, which are covered by the exemption from

the tax.



(2) the repair is performed by the supplier on the basis of the document in which it is

referenced to the original document on which the goods have been delivered to the

of another Member State.



(3) the document must contain



and tax payer identification number) that delivers the goods,



(b) the preparer tax identification number),



c) information necessary to perform the repair of the tax base. ".



118. In paragraph 8 of section 47 reads as follows:



"(8) for the taxable amount under § 36 odst. 10, relating to the return

packaging shall apply the rate of tax applicable to the backed-up packaging. ".



119. In § 48 para. 2, the words "as part of these houses ' shall be deleted and the

the end of the paragraph, the following sentence "the reduced rate of tax is not applicable for

construction and Assembly work connected with reconstruction, modernisation and

exclusively fixes non-residential premises of apartment buildings and houses. ".



120. In § 50 para. 3 (b). (j)), the word "up" is replaced by "or on

use the "."



121. In § 51 para. 1 (b). (b)), the words "radio and

tv "is replaced by" radio and tv ".



122. In paragraph 51, the following paragraph 3 is added:



"(3) from the tax without the right to deduct are exempt the transactions referred to

in paragraph 1 (b). a) to (l)), if they are charged to the payer to another person

and the amount does not exceed the amount of přeúčtovaná, for which the payer of the following transactions

acquired. ".



123. In paragraph 52, the following paragraph 3 is added:



"(3) delivery shall be exempt from tax, postage stamps valid for

the use of postal services within the territory, and other similar stamps

for an amount not exceeding the nominal value or amount according to the postal

price list. ".



124. In paragraph 53, the words in the title of the section "operating the radio and

broadcasters "is replaced by" broadcasting "

and in the body section, the words "operation of a radio or television

broadcasting "is replaced by" Radio or television broadcasting ".



125. In § 54 para. 1 (b). y), the words "e) and t)" are replaced by the words "d)

(e)), f), (g)), h), (i), (j))) l), m), n) o), p, q)), r), s) t)) ".



126. section 55 including the title reads as follows:



"§ 55



Insurance activities



Insurance activities for the purposes of this Act, the insurance

or reinsurance activities, including activities related to insurance

or reinsurance activities, intermediation activities in the insurance sector

and activities in the area of the settlement of claims carried out by

independent insurance adjusters insurance claims and pension insurance

including its mediation. ".



127. In § 56 para. 1, the second sentence is replaced by the phrase "For the acquisition of the

does not consider the definition of housing and commercial space as a unit under the

special legislation. ^ 27) ".



128. In § 56 para. 2 the word ' five ' is replaced by ' three '.



129. In § 56 para. 4, after the words "on a short term lease" shall be replaced

"shipbuilding" and the last including footnote No. 41) is replaced by the

the phrase "a short-term lease of construction means the hiring, including internal

movable equipment, where appropriate, the supply of electricity, heat, cooling, gas

or water for up to 48 hours. ".



130. In § 58 paragraph 1 reads:



"(1) the health services for the purposes of this Act, a service

health care and related services provided by authorized

operators ^ 45) patients and to persons to whom it is addressed, and such care paid for by the

According to the Act on public health insurance. ^ 46) for medical

the service shall not be considered taxable transactions carried out by eye optics. ".



131. In paragraph 58, at the end of paragraph 2 the following sentence "from tax is also

exempt the provision of transport services for sick or injured persons

authorized persons using vehicles specifically designed for this

purpose. ".



132. In paragraph 59, the words "charitable organizations" shall be replaced by

"other legal persons that were not based or established

the purpose of the business. "



133. In § 61 letters e) and (f)):



"(e)) the provision of cultural services and goods closely

the related region, community, legal person established by law,

a legal entity set up by the Ministry of culture or legal

a person who was not founded or established for the purpose of business,



(f)) the provision of services and goods by persons whose activities are

exempt under letters b), c), (d)), and (e)) and under section 57, 58 and 59

provided, that this is only for the supply of goods or services

for occasional events organised exclusively for the purpose of obtaining

funds to the activities for which they are based

or established, if this exemption does not distort

competition. ".



134. In § 62 para. 1, after the word "acquisition", the words ", where appropriate,

When you change the purpose of use, "and the word" failure "is replaced by the words

"he could not redeem".



135. In section 66 paragraph 1. 1 the words "supply of goods out of the territory, which has been

dispatched or transported to a destination in a third country ' shall be replaced by

"the removal of goods from the territory of the European Community".



136. In section 66 paragraph 3 including the footnotes No. 48a and 48b)) reads:



"(3) export is effected when the goods are placed under a customs procedure

export or outward processing, ^ 48a) goods climbed to third

the country and the output of the goods is confirmed by the tax document. ^ 48b) if there is no output

the customs authority is confirmed, the payer shall demonstrate compliance with the conditions

the output of the goods to a third country in other evidence.



Article 48a). 161. 145 of Council Regulation (EEC) No 2913/92.



48B) Article. 793 of Commission Regulation (EEC) No 2454/93. ".



137. In paragraph 66, paragraph 3, the following paragraph 4 is added:



"(4) the location of goods in a free zone or free warehouse for

the purposes of this Act, deemed exports, that is effected when


the goods have been placed in a free zone or free warehouse

located in the territory of the country and the location of goods in a free zone, or

free warehouse has been confirmed by a written decision of the Customs Office. ".



Paragraphs 4 to 6 shall be renumbered as paragraphs 5 to 7.



138. In section 66 paragraph 1. 6, the words "the payer is proof of export of the goods

According to § 30 para. 4 "shall be replaced by" may prove the exportation of the goods ".



139. In § 68 para. 3 (b). and) the words "used by airlines

engaged in international transport for remuneration "shall be replaced by" that

they are used by airlines operating in particular in the transport of persons

and goods between Member States and between Member States and

third countries ".



140. In § 68 para. 13, the words "if it is part of the" be replaced by

"that consists in ensuring" the number "69" shall be replaced by the figure "70" and

the number "13" shall be replaced by the figure "14".



141. In paragraph 68, the following paragraph 3 is added:



"(15) from the tax with a right to deduct input tax is exempt supplies of goods

placed in a free zone or a free warehouse, the provision of

services relating to goods placed in a free warehouse or in a

free zone ".



142. In § 69 para. 4 the first sentence, after the words "on the export of the goods ' shall be

the words ", where appropriate, by other evidence".



143. In § 71 paragraph 9 the following paragraph 10 is added:



"(10) shall be exempt from the import of gas through transmission or

the distribution system and the import of electricity. ".



Paragraphs 10 to 15 shall be renumbered as paragraphs 11 to 16.



144. In § 71 paragraph 16, the following paragraph 5 is added:



"(17) from the tax shall be exempt on importation of returnable packaging without remuneration or

remuneration. ".



145. In § 72 para. 2, in the introductory part of the text, the words "to implement"

replaced by the words "for the purposes of the implementation of the".



146. In § 72 para. 2 letter e) is added:



"e) transactions referred to in § 13 para. 10 (a). a), b, c), (e)), and (f)) and in section 14

paragraph. 5 (b). a) to (d)). ".



147. In paragraph 72, paragraph 6 shall be deleted.



148. In paragraph 72, the following paragraph 6 is added:



"(6) For the claim for deduction for received transactions

exempted from the tax for which the payer, which took place this

transactions subject to VAT at the output and you cannot make a correction according to the amount of tax

§ 49 paragraph 1. 2, paragraphs 1 to 5 shall apply mutatis mutandis. ";"



149. In § 73 para. 1 the words "payment in favour of the payer actually operating the

the chargeable event "shall be replaced by the words" each of the amounts referred to in the

These tax documents ".



150. In § 73 para. 9, after the words "carried out the chargeable event,"

the words "refund".



151. In § 73 para. 11 the first sentence, after the words "could be entitled to a deduction

the tax "is inserted the word" first "and in the second sentence after the word" Declaration "

the words "for the tax year in which you could be entitled to

first applied ".



152. In section 74 para. 6, the words ' before the ' shall be deleted.



153. In section 75, paragraph 1 reads:



"(1) the claim for deduction of the tax payer does not have received

taxable transactions, which apply to carry out transactions exempt from

taxes without the right of deduction specified in § 51, including

the implementation of transactions which are exempt without the right to deduct in the

the framework of his economic activity, with a place of performance out of the territory, if

This Act does not provide otherwise [§ 72 para. 2 (c) (d))]. ".



154. In § 76 para. 2 the words "pursuant to § 21 para. 1 "shall be replaced by the words" or

implementation of performance ".



155. In § 76 para. 4, the words "or 4" are deleted.



156. In paragraph 79, at the end of the text of paragraph 5, the words "with the fact that when

calculating the difference between the settlement instead of the coefficients of the settlement

the coefficient for the year in which the asset is acquired, the settlement

the coefficient for the year in which the adjustment of deductions made. "



157. section 80, including title and footnotes # 55), 56), 57), 58), and

59):



"§ 80



Tax refund to persons enjoying privileges and immunities



(1) for the purposes of this Act, a person enjoying privileges and immunities under

contracts that are part of the Czech legal order ^ 55) (hereinafter referred to as "the person

enjoying privileges and immunities ") shall mean:



and) diplomatic mission and consular post, with the exception of consular offices

led by honorárními consular officials (hereinafter referred to as "consular

the authority) accredited for the Czech Republic as the authorities of foreign States,



(b)) Special Mission,



(c)) Prosecutor's Office of the international organization,



(d) a member of the diplomatic mission) ^ 56) consular office ^ 57) or authority

Of the European communities ^ 58), located in the territory of the country, with the exception of a Member

Professional staff and private business persons, which is accredited by the

for the Czech Republic and does not have a place of residence in the territory of the



an official of the Prosecutor's Office of the international organization) that does not have a place

stay at home and not a citizen of the United States, if it is

permanently assigned to the performance of their official functions in the territory of the country, and the State

a national of a foreign State that is a member of a special mission accredited to

The Czech Republic and who has no place of residence in the territory of the



f) a family member of the persons referred to in subparagraphs (d) and (e))) if it

He lives in the same household on the territory of the Czech Republic, reached the age of 15

the flight is not a citizen of the United Kingdom and is registered

Ministry of Foreign Affairs.



(2) a person entitled to the privileges and immunities referred to in paragraph 1 is back

tax paid, if the price of a taxable transaction, including tax paid

one seller in one calendar day referred to single

tax document is higher than $ 400, with the exception of the purchase of fuel

for passenger car, telecommunications services or services associated with

the collection and removal of municipal waste, with the collection of electricity, water, gas,

fuel oil for heat production. Tax paid in the prices of goods and services

(hereinafter referred to as "tax paid") returns:



and) person referred to in paragraph 1 (a). and), which has its registered office in the territory of the country, and

the person referred to in paragraph 1 (b). (d)) and its family members

referred to in paragraph 1 (b). (f)) on the basis of the principle of reciprocity, a maximum in the

the extent to which the tax is returned to the Czech person enjoying privileges and immunities in the

foreign State



(b)) to a person referred to in paragraph 1 (b). and), which has its registered office in the territory of the country, but

the sending State does not apply the tax as part of the price of goods and services,

a maximum amount of Eur 3 0000 0000 for the calendar year, with the exception of taxes

paid the price of passenger cars, and the price of goods and services provided by the

in connection with the purchase, construction, renovation or maintenance

immovable property in the territory of a member of a diplomatic mission or

the consular office referred to in paragraph 1 (b). (d)), up to a maximum

100 USD per calendar year, with the exception of the tax paid in the price of personal

cars, and his family members referred to in paragraph 1 (b). (f)),

a maximum amount of $ 100 000 per calendar year, with the exception of taxes

paid the price of passenger cars,



c) to a person referred to in paragraph 1 (b). and), which is accredited for

The Czech Republic, but has its registered office outside the territory of the country, up to a maximum

250 000 CZK per calendar year



(d)) to a person referred to in paragraph 1 (b). (d)), which is accredited for

The Czech Republic, but it has a place of residence outside the territory of the country,

a maximum amount of $ 10,000 per calendar year



e) to a person referred to in paragraph 1 (b). (b)), and (c)), up to a maximum amount of 500 000

Per calendar year, with the exception of the tax paid in the price of personal

car and the price of goods and services provided in connection with the purchase,

construction, renovation or maintenance of immovable property in

the territory, unless otherwise specified in an international treaty,



(f)) to a person referred to in paragraph 1 (b). (e)), up to a maximum 100 000 CZK

the calendar year, except for the tax paid in the price of passenger cars,

If an international treaty does not provide otherwise, and his family

as referred to in paragraph 1 (b). (f)), up to a maximum 100 000

Per calendar year, with the exception of the tax paid in the price of personal

cars, unless an international agreement provides otherwise.



(3) the members of the institution of the European communities referred to in paragraph 1 (b).

(d)), which has its registered office in the territory of the country, including their family members

tax returns up to a maximum amount of 250 EUR per calendar year.



(4) the Ministry of Foreign Affairs confirms compliance with the principle of reciprocity

and his personal, material and value range in annex a completed tax

Returns, and this annex forms an integral part of the tax

a confession. If the price inclusive of taxes for goods and services provided in

connection with the purchase, construction, renovation or maintenance of real estate

located in the territory of the country in which the diplomatic mission or

consular post is greater than 100 000 €, tax paid on returns,

If the sending State of a foreign diplomatic mission or consular post

separately confirmed the entitlement to tax refund to the same extent

for the Czech diplomatic missions or consular posts or in the case

a special mission and international organization, if the international treaty

conferring a right to reclaim taxes paid.



(5) the ability to claim a refund of the paid taxes arises to a person


enjoying the privileges and immunities referred to in paragraph 1, the first in the tax

the period when the chargeable event occurs. Entitled to a tax refund

This person expires March 31. January 1 of the calendar year,

following the calendar year in which it was held taxable

the performance. A person enjoying privileges and immunities referred to in paragraph 1 (b). and)

to c) is entitled to reclaim taxes paid for purchased goods and services worth

condition that the purchased goods and services are used only for their official

the need for. A person enjoying privileges and immunities referred to in paragraph 1 (b). (d))

to f) is entitled to reclaim taxes paid for purchased goods and services worth

condition that the purchased goods and services are used only for custom

use and consumption.



(6) the entitlement to the refund shall carry a document, which is the payer

effecting a taxable supply at the request of the person referred to in paragraph 1

must draw up, with the following particulars:



and company or business) name and surname, or name, in addition to

first name and surname or name, head office or place of business or the place of

the business of the payer that carries out taxable transactions



(b) the tax payer identification number), which carries out taxable

the performance,



(c) the name, if applicable), name and surname of the person it takes place

the chargeable event,



(d)) and the subject range of taxable transactions,



(e) the registration number of the document)



(f) the date of the chargeable event),



g) tax rate and the tax base,



h) amount of tax referred to in Czech crowns and Hellers, or rounded to

tens of cents or use,



I) price including all taxes.



(7) a person enjoying privileges and immunities referred to in paragraph 1 shall apply shall be entitled

the refund of the tax in the tax return which is made by competent administrators

taxes in the form prescribed and issued by the Ministry of finance. Tax

Award is given once per tax year and not earlier than the first day of

After the end of the first tax year in a calendar year and no later than

until 31 December 2006. January 1 of the following calendar year.



(8) a person enjoying privileges and immunities referred to in paragraph 1 is for the purposes of

procedural status of tax refund tax entity under a special

legislation. ^ 59)



(9) the tax period for the persons enjoying privileges and immunities referred to in

paragraph 1 (b). a) to (c)), calendar month, and for persons enjoying privileges and

the immunities referred to in paragraph 1 (b). d) to (f)) of the calendar quarter.



(10) for the purposes of the refund lodged tax return a person enjoying

privileges and immunities as follows:



and) diplomatic mission, consular post, special mission and serves tax

tax return locally competent according to their head office in the territory of the



(b)) a member of a diplomatic mission, consular post, special mission and established

in the territory of the country, including their families, tax

return to the competent tax authorities, locally of the persons referred to in

(a)),



(c) the authority of the European communities) with a registered office in the territory of the country, including

his family served the tax tax return locally

the competent authority of the European communities,



(d)) Prosecutor's Office of the international organization referred to in paragraph 1 (b). (c))

given the tax tax return locally competent according to its

Head Office in the territory of the



an official of the Prosecutor's Office) international organizations referred to in paragraph 1

(a). (e)), including members of his family served the tax return

the locally competent tax administrators according to their place of residence in the Czech

Republic,



(f)), the diplomatic mission or consular post referred to in paragraph 2 (a). (c)),

including its members referred to in paragraph 2 (a). (d)), the tax return

The Tax Office for Prague 1.



(11) a person enjoying privileges and immunities referred to in paragraph 1 shall return the

tax paid within 30 days from the day following the assessment. If

the tax return is submitted incomplete or arising from doubts about the

the accuracy, truthfulness, or, evidence of the tax return, the administrator

tax prompts a person enjoying privileges and immunities, the time limit set

the tax administrator defects or doubts removed. Tax Manager tax

come back, if there are deficiencies or concerns regarding

-filed tax return. Tax returns in the amount rounded to whole

of the Crown.



(12) a person enjoying privileges and immunities referred to in paragraph 1, which

claim for tax refund for goods under this provision shall not

When you export the goods make a claim for a tax refund to foreign natural

persons under section 83.



(13) the scope of the privileges relating to the purchase of cars in

the country, which have been returned to duty, and to the acquisition of passenger cars

other Member States which are exempt, the number of such personal

cars and the period over which these cars must not be

hired out, lent, pledged or transferred for valuable consideration or aimed at commercial exploitation of the

another person shall be governed by the principle of reciprocity and according to a maximum in the

extent to which is granted to Czech beneficiary of privileges and immunities in the

a foreign State.



(14) in the case where the principle of reciprocity cannot be applied, shall be determined

the quantitative limits for a person enjoying privileges and immunities referred to in paragraph 1,

in which is for a car bought in-country tax

or is the acquisition of a car from another Member State

exempt as follows:



and) the person referred to in paragraph 1 (b). a) to (c)) can buy in this country with

entitled to a tax refund or buy from another Member State with entitlement

exemption personal cars in reasonable numbers to

the size of the Office,



(b)) a person referred to in paragraph 1 (b). (d)) may in the Czech Republic to buy with

entitled to a tax refund or buy from another Member State with entitlement

the exemption in the amount of:



1. the Nuncio, or Ambassador, head of Mission in the equivalent rank 2

passenger cars plus 1 passenger car in case it is accompanied by

a family member of a registered by the Ministry of Foreign Affairs,



2. diplomatic staff and consular officer 1 passenger car plus 1

in the case of a passenger car that is accompanied by a family member

registered by the Ministry of Foreign Affairs,



3. the administrative and technical staff of the consular employee 1

automobile,



(c)) the person referred to in paragraph 1 (b). e) can buy in this country with

entitled to a tax refund or buy from another Member State with entitlement

the exemption for passenger cars in the quantities specified in point (a)

(b)), if an international agreement provides otherwise,



(d)) for a car purchased in the country or tax returns

the acquisition of a car from another Member State are exempted from the

tax on the condition that, within a period of 24 months from the date of registration of the personal

a car is not a car lent or transferred,

for valuable consideration or aimed at commercial exploitation to another person; If the car is stolen

before the expiry of a period of 24 months, must a person enjoying privileges and immunities

referred to in paragraph 1 the return in full to pay tax to the competent

the tax authority; the tax does not have to be rolled back to the appropriate taxing

the Office only on condition that a person enjoying privileges and immunities under

paragraph 1 passenger car, in which the tax was returned or whose

acquisition was exempt, converts to another person entitled to

the privileges and immunities referred to in paragraph 1,



e) if the person referred to in paragraph 1 (b). (d)) or e) terminates prematurely

your business stay in the Czech Republic before the end of the 24-month period from the

passenger car registrations and applied the right to a refund or

exemption from tax on the acquisition of a car, returned to the competent

an aliquot of the tax to the IRS, which binds to the period

missing the 24-month period to the end, in the case of personal

a car to a person who is not a person enjoying privileges and immunities under

of paragraph 1.



(15) for the purposes of this Act, a person enjoying privileges and immunities shall mean

also, the authorities of the European communities. ^ 58)



(4) a person referred to in paragraph 15 shall be paid shall be refunded, if the price is

including the tax paid for the taxable transactions referred to in one document

more than $ 400, and this person will use the purchased goods or services

exclusively for their official use.



(17) a person referred to in paragraph 15 of the application for refund

through the Ministry of Finance of the locally competent tax administrators

score from its offices in the country. If this person is not established in the territory of the

is the locally competent Tax Office for Prague 1. Paid tax returns

within six months of receipt of the request. Tax returns in the amount rounded

on the whole of the Crown.



(18) the right to a refund to the person referred to in paragraph 15 shall be demonstrated

document with the particulars referred to in paragraph 6.



55) for example, Decree No. 157/1964 Coll. on the Vienna Convention on the

diplomatic relations, Decree No. 21/1968 Coll., on the Convention on the privileges and

immunities of international professional organizations, Decree No. 32/1969 Coll.

of the Vienna Convention on consular relations, Decree No. 40/1987 Coll., on

Convention on special missions, Decree No. 52/1956 Coll., on access


The Czechoslovak Republic to the Convention on the privileges and immunities of the Organization

the United Nations, approved by the General Assembly of the United

Nations on 13 November. February 1946, Act No. 123/1992 Coll., on the establishment of

The Secretariat of the Conference on security and cooperation in Europe and the

the privileges and immunities of the Secretariat and other bodies of the Conference

on security and cooperation in Europe, communication from the Ministry of foreign

things no 36/2001 Coll., on the adoption of the agreement on the legal status of

North Atlantic Treaty Organization, representatives of States and of international

staff.



Article 56). 1 of Decree No. 157/1964 Coll. on the Vienna Convention on diplomatic

relations.



57) Article. 1 of Decree No. 32/1969 Coll. on the Vienna Convention on consular

relations.



58) the Protocol on the privileges and immunities of the European communities.



59) Act No. 337/1992 Coll., as amended. ".



158. In section 81 at the end of paragraph 1, the words "with the exception of programs

for pre-accession assistance ".



159. In section 81 is added at the end of paragraph 8, the phrase "Tax returns in the amount

rounded up to the nearest Crown. ".



160. In § 82 para. 1, the words "economic activity" shall be replaced by

"performance", the words "shall" shall be replaced by the words "shall" and the word

"the Bill for which" shall be replaced by the words "of the payer or person

identified, for which ".



161. In § 82 para. 3 at the end of the text of subparagraph (c)), the words ",

This certificate may not be older than 1 year since its release ".



162. In § 82 para. 3 (d)):



"(d)) to demonstrate that a written declaration in the period for which he has applied for a refund of

taxes, fulfilled the conditions laid down in paragraph 1. ".



163. In § 82 para. 5 (b). (h)), the word "up" is replaced by "or on

use the "."



164. In paragraph 82, at the end of paragraph 8, the following sentence "tax returns in the amount

rounded up to the nearest Crown. ".



165. In § 83 para. 1, the words "economic activity" shall be replaced by

"performance", the words "shall" shall be replaced by the words "shall" and the word

"the Bill for which" shall be replaced by the words "of the payer or person

identified, for which ".



166. In paragraph 83, after paragraph 1, insert a new paragraph 2 is added:



"(2) the right to a refund for the tax paid in the price of purchased items and

services rendered in the country can apply the registered person under section 88

paragraph. 1, which is identified in any Member State to

specific arrangements for the provision of electronic services, if purchased

goods or services provided by it for the purposes of the provision of electronic

services under the special scheme. This person will not apply paragraph 3,

11 and 12. ".



Paragraphs 2 to 11 shall become paragraphs 3 to 12.



167. In § 83 para. 5 at the end of the text of subparagraph (c)), the words ",

This certificate may not be older than 1 year since its release ".



168. In § 83 at the end of paragraph 10, the following sentence "tax returns in

the amount, rounded to the nearest Crown. ".



169. In paragraph 84 of paragraph 1. 3 (b). (g)), the word "up" is replaced by "or on

use the "."



170. In paragraph 84, at the end of paragraph 8, the following sentence "tax returns in the amount

rounded up to the nearest Crown. ".



171. In paragraph 85 at the end of paragraph 7, the following sentence "tax returns in the amount

rounded up to the nearest Crown. ".



172. In § 85 para. 9 (a). (h)), the word "up" is replaced by "or on

use the "."



173. In § 86 para. 6 (a). (h)), the word "up" is replaced by "or on

use the "."



174. In paragraph 86, at the end of paragraph 7, the following sentence "tax returns in the amount

rounded up to the nearest Crown. ".



175. In § 88 para. 1 the words "(a). q) "shall be replaced by the words" (a). about) ".



176. In § 89 paragraph 1. 1, the second sentence shall be deleted.



177. In § 89 paragraph 1. 2 (a). a), the words "a person who" shall be replaced by

"the Bill".



178. In § 89 paragraph 1. 2 (b)):



"(b)) the customer a person who is granted a travel service".



179. In § 89 paragraph 1. 2 at the end of subparagraph (c)), the words "property

or transport ".



180. In § 89 paragraph 1. 3, the second sentence is replaced by the phrase "this premium is

calculated as the difference between the total amount of money as a reward

received or is to receive from the customer or a third party

provided by travel service, and the sum of the actual payments for individual

tourism services and goods purchased from other persons liable to

Dani, that are directly included in the travel services. ".



181. In § 89 paragraph 7 is added:



"(7) unless the individual tourism services purchased from other people

taxable are provided outside the territory of the European Community,

travel service is exempt with a right to deduct.

If the travel services purchased from other persons liable to

Dani are provided to outside the territory of the European Community, and on the

the territory of the European Community, is a travel service exempt from taxes

entitled to a tax deduction only in proportion to the services provided

outside the territory of the European Community, and on the territory of the European

community. ".



182. In § 89 paragraph 1. 11, the words "and the taxable amount is the price determined in accordance with

a special legal regulation, ^ 24) which is considered the price "

replaced by the words "tax and the tax is calculated from the prices recorded in accordance with

a special legal regulation, ^ 25) that is deemed to be the amount of money ".



183. In paragraph 89, the following paragraphs 14 and 15, shall be inserted:



"(14) However, if the payer provides travel services to another person required to

Dani, who is not a provider of travel services, for the purposes of

carrying out economic activities, need not apply special arrangements and

apply for individual tourism service purchased a tax on

output, depending on the tax rate, if all of the purchased services

Tourism, included in the travel services are provided within the territory.



(15) the special arrangement is not entitled to use the payer who provides a service

provide travel services on behalf of and for the account of another person.

The provision of this service is chargeable, if it is not exempt from

tax eligible for a tax deduction under § 68 para. 13. The tax is calculated from the

the remuneration that the payer has received or is to receive for the service,

that is considered a monetary amount including tax. If the services are

Tourism, included in the travel services provided outside the territory

The European Community, and on the territory of the European Community, the

supply of services consisting in the provision of travel services on behalf of and on the

behalf of another person is exempt with a right to deduct the tax only in

proportion to the tourism services provided outside the territory

The European Community and on the territory of the European Community. ".



184. In paragraph 90, para. 1, in the introductory part of the text, the word "law" is replaced by

the word "provisions".



185. In paragraph 90, para. 4 (b). a), the words "directly related to the fulfilment of the"

shall be deleted.



186. In section 93 para. 2 the words "duty, ^ 13)" shall be replaced by the words "duty, ^ 14)".



187. In § 94 paragraph. 1, after the words "turnover" is inserted after the word "maximum".



188. In § 94 paragraph. 6, the words "EUR 10 000 or equivalent amount in the

other currency "is replaced by" EUR 326 "and after the words" Member State "

the words "by the person registered to pay tax".



189. In § 94 paragraph. 11, after the word "registered", the words "tax"

and the words "referred to in the certificate of registration" shall be replaced by

"implementation of this performance".



190. In § 95 para. 2 in the second sentence after the words "to register" is inserted

the word "by" and in the third sentence, after the words "to register" shall be replaced

"at the latest".



191. In § 95 para. 3 the words "15 days of ' shall be deleted.



192. In § 95 para. 4 the words ' 15 days of ' shall be deleted.



193. In § 95 para. 6, the words "15 days of ' shall be deleted.



194. In § 95 para. 8, the first sentence is replaced by the phrase "the taxable person

with its registered office, place of business or an establishment within the territory of that

carried out only exempt transactions, without the right to deduct,

is exempt from the obligation to register as a payer, and is not entitled to

an application for registration. ".



195. In § 95 para. 9, the words "15 days from the date" shall be replaced by "on the day".



196. In § 95 para. 10, the words "15 days of ' shall be deleted.



197. In § 95 para. 11, the words "15 days of ' shall be deleted.



198. In § 96 para. 1 the first sentence after the word "business", the words "

, including a public body, ", the words" EUR 10 000 or

the equivalent amount in other currency equivalent to the Czech currency "

shall be replaced by "EUR 326" and in the second sentence after the word "State"

the words "by the person registered to pay tax".



199. In section 96 paragraph 1 the following paragraph 2 is added:



"(2) a person who is identified for VAT is a taxable person, which

takes place only exempt transactions, without the right to deduct,

If the provision of services pursuant to § 10 para. 7 person

registered for tax in another Member State, or a foreign person

a taxable. ".



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



200. In § 96 para. 3, after the words "business", the words ", including

a public body, ".



201. In § 97 para. 1 the words "15 days of ' shall be deleted.



202. In paragraph 97, after paragraph 1, insert a new paragraph 2 is added:



"(2) a person identified for VAT in accordance with § 96 para. 2 it is required to submit a

application for the allocation of the tax identification number for the purposes of granting

and the tax paid locally competent tax authorities not later than the date on which


her service was provided, and the person who is identified for VAT becomes

on the day of the supply of services or delivery of goods. ".



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



203. In § 97 para. 3 digit "2" is replaced by the figure "3" and the words "15

days from the date of "shall be replaced by the words" first day ".



204. In § 97 para. 4, after the word "business", the words ", including

a public body, "and the words" 10 000 euros or equivalent

in other currency equivalent to the Czech currency "shall be replaced by the words" 326 000

CZK ".



205. In section 98 is in the title of the section, the words "substitute for" the words

"the non-application of tax on".



206. In paragraph 98 of paragraph 1. 1, after the words "of" following the word "to" and the word

"the proceeds" are the words "for taxable transactions".



207. In paragraph 98 of paragraph 1. 2, after the words "of" following the word "to".



208. In § 101 paragraph. 1, the words "in the case of imported goods under section 20" are replaced by

the words "imposed in connection with the importation of the goods under section 20. ^ 66a)".



Footnote No. 66a) reads as follows:



"for example, article 66a). 222 paragraph 1 letter a) Council Regulation (EEC) No.

2913/92. ".



209. In paragraph 107, the words "EUR 10000" is replaced by "EUR 326 without

the tax ".



210. In paragraph 107, the existing text shall become paragraph 1 and the following

paragraph 2, which reads as follows:



"(2) a person identified for VAT, the services that were provided under section

10, paragraph 1. 7 by a person registered for VAT in another Member State, or

foreign taxable person, may apply for cancellation of registration

31 January of the following calendar year, if it does not arise in the course of

the current year no obligation to declare and pay tax. When submitting the application

of the cancellation shall proceed in accordance with paragraph 1. ".



211. In § 108 paragraph. 1 (b). (b)), the word "which" shall be replaced by

"or a person identified for VAT, which takes place only

exempt without the right to deduct, which ".



212. In § 108 paragraph. 1, point (e)) repealed.



Subparagraph (f)) and m) are known as the letters e) to (l)).



213. In § 108 paragraph. 1 (b). g), the words "a person who is not" are replaced by

the words "persons who are not" and the words "EUR 35 000" is replaced by "1

140 000 Eur ".



214. In § 108 paragraph. 1 (b). I), the words "§ 10 para. 1, 2, 4, 5, 9, 12 and

13 "are replaced by the words" § 10 para. 1, 2, 4, 5, 12 and 13, "and at the end of the text

the letters of the words ", where appropriate, take place in a different economic

activity in the territory of the country ".



215. In § 108 paragraph. 1 at the end of the text of the letter l) added the words ",

where appropriate, other economic activity is carried out in the territory of the country ".



216. In § 108 paragraph. 1, letter n) repealed.



Letters about) and p) shall become letters (m)) and n).



217. section 109, including the title.



218. In § 111 paragraph 17, the figure "2004" is replaced by the figure "2005".



219. In section 113 at the end of subparagraph (b)) a comma is replaced by a dot and the letter c)

is hereby repealed.



220. Appendix 2 is added:



"Appendix No. 2 to the law No. 235/2004 Coll.



List of services subject to a reduced rate



-Repairs of medical devices referred to in annex 1 to this

the law.



-Repair of wheelchairs, queued in the CPA 35.43.92.



-Collection, purification and distribution of water included in CPA 41, collection and

waste water treatment and other services included in the CPA no 90.01.



-Accommodation services included in CPA 55.23, which include only property

students in the College as part of their studies.



-Construction and Assembly work included in the CPA 45 associated with the construction,

reconstruction, modernization and repair of buildings for social housing,

including design, materials, machinery and equipment, which are to them as

part of the installation and construction works to incorporate or zamontují.



-Ground mail regular transport passengers and their baggage

included in CPA 60, which includes passenger rail and road transport,

other land passenger transport, underground transport and transport services by

tracks including the transport of suspended cable cars and ski lifts.



-Water mass regular transport passengers and their baggage

included in CPA 61, that includes a personal shipping passengers and

their luggage.



-Air mail regular transport passengers and their baggage

included in CPA 62, which includes personal carriage of passengers

and their luggage.



-Health care, included in the CPA, 52.9 if not exempted

pursuant to section 58.



-Social care, classified in the CPA 85.32, if not exempted

pursuant to section 59.



-Cleaning work carried out in households classified in the CPA 74.70.12 and

74.70.13.



-Home care for children, the old, the sick and people with disabilities

included in CPA 53.0 or 59.0.



-Cultural activities in the CPA 92, which include admission to the

exhibitions, concerts, film and theatre performances, Fireworks,

observation tower, fun parks, circuses, museums, Zoo and

Botanical Gardens, historical sites and similar.



-Art and other fun services included in CPA 57.4, which include

the activities of writers, composers, actors, performers daughter

Cabaret, painters, sculptors, carvers, cizelérů, artists and the like

separate artists.



-Funeral and related services, included in the CPA 93.03, which

include operation of funeral and cremation services institutes, including the supply of goods

directly related to the provision of these services.



-Sports activities included in the CPA 57.5.



-Other recreational activities included in the CPA 92.72, 92.72.1, 92.72.11 and

92.72.12.



For the application of the reduced tax rate uses a standard classification

the production of valid to 1. January 2003.



Regular mail carriage of persons means the movement of people in the specified

the transport connection according to pre-established timetables, approved

According to the law No 111/1994 Coll. on road traffic, as amended

the provisions of Act No. 266/1994 Coll., on the railways, as amended

legislation, Act No. 49/1997 Coll., on Civil Aviation, as

amended, law No 117/1995 Coll., on inland navigation, in

as amended, Decree No. 388/2000 Coll., the Ministry of

transport and communications on the public line passenger services, and tariff and

conditions of carriage passengers embarking and disembarking on the advance

designated bus stops or locations.



Buildings for social housing means retirement homes, children's homes,

the Constitution of social care and similar devices designed for permanent or

transient accommodation beneficiaries. ".



221. in annex No. 3 first indent the words "electrical energy"

shall be replaced by the word "electricity".



Article. XI



Transitional provisions



1. for the application of the value added tax for the tax period before

entry into force of this Act apply the existing legislation.



2. urban part in territorial statutory členěném City (districts) and

the urban part of the city of Prague, which are separate entities

subject to VAT payers shall become the effective date of this Act,

If the city or the capital city of Prague, which are part of,

It was the payer according to present regulations.



PART ELEVEN



The EFFECTIVENESS of the



Article. (XII)



This law shall enter into force on the thirtieth day after its publication with the exception of

the tenth section, which shall take effect on 1 January 2000. January 1, 2005.



Fort Worth Star Telegram in r.



Klaus r.



Gross v. r.