370/2011 Sb.
LAW
of 6 May 1999. November 2011,
amending Act No. 235/2004 Coll., on value added tax, in the
as amended, and other related laws
Change: 456/2006, 295/2012 Coll., 500/2012 Coll., 502/2012 Sb.
Change: 262/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment to the law on value added tax
Article. (I)
Act No. 235/2004 Coll., on value added tax, as amended by Act No.
635/2004 Coll., Act No. 669/2004 Coll., Act No. 127/2005 Coll., Act No.
215/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No.
441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll., Act No.
230/2006 Coll., Act No. 319/2006 Coll., Act No. 172/2007 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
124/2008 Coll., Act No. 126/2008 Coll., Act No. 302/2008 Coll., Act No.
87/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No.
489/2009 Coll., Act No. 120/2010 Coll., Act No. 199/2010 Coll. and act
No 47/2006, is amended as follows:
1. In section 4, paragraph 4. 3 (b). (d)), the following point 4 is added:
"4. the technical assessment under the law governing the income tax".
2.
cancelled
3.
cancelled
4.
cancelled
5.
cancelled
6. In § 36a para. 1 (b). (b)) and § 36a para. 2 the words "§ 72 para. 4 "
replaced by the words "§ 76 para. 1. "
7. In § 37 para. 1 and 2, § 38 paragraph 1(a). 4 and § 47 para. 1 (b). (b)), the number
"10" is replaced by "14".
8.
cancelled
9. In article 42, paragraph 4 reads:
"(4) in case of repair of the tax base and the amount of tax shall apply the rate of tax
force on the date the obligation to admit the tax on the original taxable transactions.
For the conversion of foreign currencies to the Czech currency, 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 the obligation to admit the tax on the original taxable transactions. In
case of repair of the tax base and the amount of tax pursuant to § 42 para. 1 (b). (b)),
When exposed to the adjusted tax document pursuant to § 45 para. 2, can be
use the rate valid on the first working day of the calendar year in which the
the reason for the repair. "
10. In article 45, paragraph 1 reads:
"(1) an appeal a tax receipt for the repair of the tax base and the amount of tax or
correct amount of tax in the other cases, the
a) trade name or name and surname, or name, in addition to
first name and surname or name, head office or place of business of the Bill which
the performance takes place,
(b) the tax payer identification number), which carries out transactions
(c)) the trade name or name and surname, or name, in addition to
first name and surname or name, head office or place of business of the person for
the performance takes place,
(d)), tax identification number, if the person to whom the
the performance takes place, the payer,
e) registration number original tax receipt,
f) registration number of amending the tax document,
g) reason for the correction,
h) the difference between the revised and original, basic taxable amount
I) the difference between the revised and original taxes,
j) the difference between the revised and original payment. ".
11. In § 45 para. 2, the second sentence is replaced by the phrases "in the case that the
the challenge to the tax document the original registration number are not listed
tax documents, must be on the challenge to the tax document in relation to the
the original carried out taxable transactions mentioned such a definition of these
so the link between the original and the corrected chargeable
was clearly capable of. On the payer on a corrective tax document
shall be the aggregate differences between the corrected and original tax bases and
of the corresponding amount of taxes for all taxable transactions to be patched. ".
12. In § 45 para. 3 (b). a) is added:
") the details referred to in paragraph 1 (b). a), b), (f) and (g))) ".
13.
cancelled
14.
cancelled
15.
cancelled
16. in § 73 para. 1 (b). (c)), the word "or" is deleted.
17. in paragraph 73, the dot at the end of paragraph 1 shall be replaced by "or", and
the following point (e)), which read as follows:
"e) in respect of deductions that the payer has applied in the case of transactions referred to in section
in article 13(3). 4 (b). (b)), and have to admit to tax a tax receipt; If the payer does not have
tax document, the claim may be demonstrated by other means. ".
18. in § 73 para. 5 the second sentence be deleted.
19. in section 75 para. 4, the second sentence is replaced by the phrase "after the end of
the calendar year in which the chargeable event occurs after the payer
was entitled to exercise the right to deduct, and this claim,
to the value of the proportional coefficient takes into account the actual proportion of the use of
This taxable supply for their economic activities in the
year. "and the last sentence shall be replaced by the phrase" the repair of the payer shall be specified in
tax return for the last tax period of the calendar year in
which the chargeable event is entitled to make a claim on the
tax deduction, which fix refers to. ".
20. In § 77 para. 1, after the words "business property" the words
"before using".
21. in paragraph 77, after paragraph 1 the following paragraph 2 is added:
"(2) the use for other purposes shall mean cases where the payer has applied
the original deduction in full) and then this property uses the
for the purposes for which it is entitled to a tax deduction in the amount of the claim or the abridged
the deduction does not have, or (b) the amount and subsequently abridged) this property
be used for the purposes for which it does not have the right to deduct, or for
the purposes for which it has the right to deduct in full. ".
22. in paragraph 78, at the end of the text of paragraph 1, the words ", because the
the property was originally designed to be used in the framework of economic activities
the payer for the purposes that do not constitute the right to deduct ".
23. in section 78 para. 3 and § 78a. 1 introductory part of the provisions, the words
"land, buildings, flats and non-residential premises" shall be replaced by the words "buildings,
apartments, non-residential premises and their technical evaluation of ^ 73) and in
case of land ".
24. in section 78a. 1 (b). (b)), the words "at the time of the adjustment
deduction "shall be replaced by" to the calendar year in which the
the adjustment of deductions, ".
25. In section 78a, paragraph 5 is added:
"(5) if the payer uses the asset for the changed purposes pursuant to § 78 para. 4
(a). a) to (c)) for only part of the calendar year, taking into account,
This fact, in the amount of the adjustment of deductions, calculated in accordance with paragraph 1
or (4) ".
26. in section 78a, paragraph 6 shall be deleted.
27. in section 78c section 78d is added to read as follows:
"§ 78d
(1) If fixed assets within the period for adjustment of deductions to
the implementation of performance of delivery of goods, the transfer of the property or the provision of
services, shall apply mutatis mutandis the provisions of § 78 to 78c, with the adjustment
There is a one-time deduction.
(2) the amount of the one-time adjustments of deductions for the calendar year in which the
There was a realisation of the transactions referred to in paragraph 1 shall be determined by multiplying the
the amount calculated under section 78a. 1 or 4 and the number of years remaining until the
the end of the period for adjustment of deductions. To the number of years included also
year in which the deduction adjustment is performed. The pointer of the right to
the deduction is 0%, if the performance of exempt without repayment
tax deduction, or 100% if it is taxable.
(3) the Adjustment of deductions is also subject to the deduction that the payer in
fixed assets in the same calendar year in which the
made in accordance with paragraph 1.
(4) if the payer within the period for adjustment of deductions adds, converts or
provide fixed assets, for which he was entitled to enforce the original
the right to deduct pro rata, as for the supply of goods, the transfer of
property or services in the context of the implementation of its
economic activities also in the case of part of the assets originally
intended to be used for purposes unrelated to its economic
activities. ".
28. in § 79 paragraph 2. 2, the word "78c" shall be replaced by "78d".
29. in § 79 paragraph 2. 2 and 5, the words "§ 78a. 6 "shall be replaced by the words" § 78d
paragraph. 2. "
30.
cancelled
31.
cancelled
32.
cancelled
33.
cancelled
34.
cancelled
35.
cancelled
36.
cancelled
37.
cancelled
38. section 103, including the title reads as follows:
"section 103
Special provisions relating to ensure recovery of the nesplatnou or so far
nestanovenou tax
If there is a risk of default, the locking command is effective and
enforceable from the moment of its release. The tax authorities at the same time with the release of
the locking command will make an attempt to notify the appropriate way tax
body on the issue of retaining command and writes about the official record. ".
39. In § 109 paragraph 2 reads as follows:
"(2) the recipient of the taxable supply is liable also for the unpaid tax
This implementation, if the remuneration for the performance of
and without economic justification) clearly diverging from the usual
price ^ 25), or
(b) granted in whole or in part) by bank transfer to the account opened
payment service provider out of the territory. ".
40. In paragraph 110):
"and adjust tax rates), but not more than 5 percentage points,".
40.
cancelled
41.
cancelled
42.
cancelled
Article. (II)
Transitional provisions
1. for the tax obligation for value added tax for the tax period
preceding the effective date of this Act, as well as to the rights and
obligations related thereto, the Act No. 235/2004 Coll., on
the version in force before the date of entry into force of this Act.
2. deleted
3. when the supply of water, in the provision of services associated with the evacuation and
cleaning or disposal of waste water and when the supply of heat or
cold is the payer, which took place on the date of the chargeable event
the chargeable event occurs after the date of entry into force of this Act,
authorized to establish consumption separately for the period prior to the date of acquisition
the effectiveness of this Act and for the period from the date of entry into force of
This Act on the basis of the reading of the measuring device on the date
preceding the date of entry into force of this Act or on the basis of
calculation, if the reading of the measuring device made up after that date. In
of these cases, the consumption for the period before the date of entry into force of
This law applies a reduced rate tax payer a valid during this period
and in the case of consumption for the period from the date of entry into force of this Act, a reduced
the tax rate valid as of that date; in the case of acceptance of the payment before the date
entry into force of this Act, from which arose the obligation to admit tax
These rates shall be applied from the tax base provided for each period
in accordance with § 37 para. 3 of Act No. 235/2004 Coll., as amended
regulations. The payer is entitled to for the supply of water, the provision of services associated with
draining and cleaning or disposal of waste water and for the supply of
heat and cold related exclusively to the period prior to the date of acquisition
of this Act, may apply a reduced rate of tax applicable in this
period, and even in the case when to identify the actual consumption occurs in the
the period from the date of entry into force of this Act.
4. cancelled
5. cancelled
6. If the payer has arisen before the date of entry into force of this Act
required to disclose tax on output on receipt of payment before the date
chargeable event and if there is a day of
taxable transactions after the date of entry into force of this Act, the
payer for the income tax return and tax calculation in accordance with § 37 para. 1 or 2
Act No. 235/2004 Coll., as amended, the tax rate
valid at the date of the chargeable event, and only on the basis of
tax determined pursuant to § 37 para. 3 of Act No. 235/2004 Coll., as amended by
amended.
7. deleted
8. deleted
9. in the case of deductions claimed for the technical evaluation of the
acquired before the date of entry into force of this Act shall, from the date of acquisition
the effectiveness of this law, when you modify the deductions shall proceed pursuant to section 78
paragraph. 3 and § 78a. 1 of Act No. 235/2004 Coll., in the version in force prior to the
the effective date of this Act.
10. If the payer is carried out from the date of entry into force of this Act
the chargeable event for which he is obliged to use the reverse mode
obligations under section 92e Act No. 235/2004 Coll., as amended
and he arose before the date of entry into force of this Act
the obligation to admit the adoption of tax payment, provides for this
taxable transactions, the taxable amount of the difference between the taxable amount pursuant to section 36
paragraph. 1 of Act No. 235/2004 Coll., as amended, and
the sum of the tax bases under § 36 odst. 2 of Act No. 235/2004 Coll., on
as amended.
PART TWO
Amendment of the Act on income taxes
Article. (III)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993
Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994
Coll., Act No. 114/1994 Coll., Act No. 266/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998
Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999
Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 169/1999
Coll., Act No. 222/1999 Coll., Constitutional Court, declared under no.
3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.
72/2000 Coll., Act No. 100/2000 Coll., Act No. 101/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.
340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.
120/2001 Coll., Act No. 239/2001 Coll., Act No. 452/2001 Coll., Act No.
483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.
198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.
309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.
362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.
280/2004 Coll., Act No. 359/2004, Act No. 360/2004 Coll., Act No.
436/2004 Coll., Act No. 561/2004 Coll., Act No. 628/2004 Coll., Act No.
669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 340/2005 Coll., Act No. 361/2005 Coll., Act No.
441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No.
552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No.
109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.
189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.
245/2006 Coll., Act No. 262/2006 Coll., Act No. 262/2006 Coll., Act No.
29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 Coll., Act No.
261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.
126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.
2/2009 Coll., Act No. 87/2009 Coll., Act No. 216/2009 Coll., Act No.
221/2009 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.
289/2009 Coll., Act No. 303/2009 Coll., Act No. 304/2009 Coll., Act No.
326/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No.
346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2007 Coll. and Act No.
188/2010 Coll., shall be amended as follows:
1. In section 35 c of paragraph 1. the number "1" is replaced by "11 604 13 404".
2. In section 35 c of paragraph 1. 3 ' 52 200 ' is replaced by ' 60-300 ".
3. In section 35d paragraph. 4 ' 4 350 "is replaced by" 5 025 ".
Article. (IV)
Transitional provision
The provisions of § 35 c of paragraph 1. 1 and 3 and § 35d para. 4 Act No. 586/1992 Coll., on
the version in force from the date of entry into force of this Act, shall apply for the first time
for the tax period of a calendar year 2012.
PART THREE
To change the budget rules
Article. In
In § 36 odst. 3 of law No. 218/2000 Coll. on budgetary rules and the
changes to some related acts (budgetary rules), as amended by
Act No. 26/2008 Coll., the words "attributable to the pension
insurance ", the words" together with the amount of 7.2% yield tax
value added tax applicable on the national budget ".
PART FOUR
Amendment of the Act on the budgetary determine taxes
Article. (VI)
Act No. 242/2000 Coll., on financial determine yield certain taxes
local municipalities and some State funds (the law on the
financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.
483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll. and Act No.
377/2007 Coll., is amended as follows:
1. In article 3, paragraph 3. 1 (b). (b)), the figure ' 8.92 "is replaced by" 2 ".
2.
cancelled
3. In section 4, paragraph 4. 1 (b). (b)), the figure ' 21.4 "is replaced by" $ 19.93.
Article. (VII)
Transitional provisions
1. When determining the shares of municipalities and regions on tax revenues, which
municipalities and regions claim arose before the date of entry into force of this Act, and
that have not been converted to the budgets of municipalities and regions prior to the date of acquisition
the effectiveness of this law, shall proceed pursuant to Act No. 247/2000 Coll., on the
the version in force before the date of entry into force of this Act.
PART FIVE
cancelled
Article. (VIII)
cancelled
Article. (IX)
Transitional provision
When the jurisdiction of specialized tax authority pursuant to § 9a
paragraph. 2 of the Act No. 543/1990 Coll. on territorial tax authorities, in
the version in force from the date of entry into force of this law, and jurisdiction
The Finance Directorate of the city of Prague under section 9a, paragraph 2. 3 of the law
No 530/1990 Coll. on territorial tax authorities, in the version in force from
the effective date of this Act, shall take into account the achievement of turnover
referred to in paragraph 9a(1). 5 (b). and) Act No. 530/1990 Coll. on territorial
financial institutions, in the version in force from the date of entry into force of this
Act, or a drop in turnover below this limit starting with the last known
turnover reached prior to the effective date of this Act. Turnover is considered
for the known date of expiry of the deadline for the submission of the tax return.
PART SIX
The EFFECTIVENESS of the
Article. X
This Act shall take effect on 1 January 2000. January 2012.
Němcová in r.
Klaus r.
Nečas in r.
