302/2008 Sb.



LAW



of 17 May. July 2008,



amending Act No. 235/2004 Coll., on value added tax, in the

as amended



Parliament has passed the following Act of the United States:



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. and Act No. 296/2007 Coll., is amended

as follows:



1. In paragraph 1, after the words "the law", the words "incorporates the relevant

regulations of the European communities "^ 1") and ".



Footnote 1:



"1) Council Directive 2006/112/EC on the common system of value added tax

values, as amended by Directive 2006/98/EC and Directive 2006/138/EC ".



2. in section 3, paragraph 2 reads as follows:



"(2) for the purposes of this Act shall be construed as also the territory of the third country

The European Community, which are part of the customs territory of the European

Community



a) Mount Athos,



(b)), the Canary Islands,



(c)) the French overseas departments, the



(d)) the Åland Islands,



(e)) the Channel Islands. ".



3. in article 3, after paragraph 2, insert a new paragraph 3 is added:



"(3) for the purposes of this Act shall be construed as also the territory of the third country

The European Community, which are not part of the customs territory of the European

Community



the island of Heligoland),



(b)) the territory of buesingen,



c) Ceuta,



d) Melilla,



e) Livigno,



f) Campione d'Italia,



(g)) the Italian waters of Lake Lugano.



The former paragraph 3 shall become paragraph 4.



4. in paragraph 3 of the text at the end of paragraph 4, the words "territory of Akrotiri

and Dhekelia are considered as a territory of Cyprus ".



5. In section 4, paragraph 4. 1 (b). (c)), after the words "received," the words

"tax payment, provided", after the words "foreign person" is inserted

comma, the word "or" shall be deleted and the text at the end of subparagraph (c))

the words "or in the provision of services granted to tax under section 10, paragraph 1. 14. "



6. In section 4, paragraph 4. 1 (b). f), the words "which does not have a registered office, place of

of business or an establishment in the territory of the country "shall be deleted.



7. in section 4, paragraph 4. 1 at the end of the text of the letter g), the words ", or

through the establishments located in a third country ".



8. In section 4, paragraph 4. 1 (b). (h)), the words "or from a received payment" shall be replaced by

the words ", from a received payment", the words "foreign person or"

replaced by the words "foreign person" and at the end of the text of the letter h)

the words "or in the provision of services granted to tax under section 10

paragraph. 14. "



9. in section 4, paragraph 4. 1 (b). with) the words "which was registered for tax in

territory of the country under section 95, or § 95a, or a person who has been registered in the

territory of the country by § 95a paragraph. 5 "shall be replaced by the words" of which provides for the

in paragraph 94 of this Act, or a person who has been registered for tax in

territory of the country under section 95a ".



10. In section 4, paragraph 4. 1 (b). t), the words "which have been registered pursuant to section

97 ' are replaced by the words "that this Act so provides in § 96".



11. in section 4, paragraph 4. 1 (b). in) the words "or place of business, or

or a place where usually resides "are replaced by the words" or a place

residence ".



12. in section 4, paragraph 4. 1 (b). w), the words "natural persons" shall be deleted and the words

"the State of the citizen of the United States, address of the place of residence of a person from another

the Member State or the address of the place of stay of foreign persons "shall be replaced by

the words "or the place of residence of a natural person, or the place where the

living ".



13. in section 4, paragraph 4. 1 (b). x), the words "for natural persons liable to tax

a place where economic activity takes place "is replaced by" address

physical taxable persons registered as a place of business in the commercial

register or other similar records, or place of residence ".



14. in section 4, paragraph 4. 1 the letter y) be deleted.



Letters from) and under) are known as the y), and z).



15. in section 4, paragraph 4. 1 (b). s) after the word "has" is inserted after the word "permanent" and

the words "necessary to ensure the economic activities" are replaced by the words ",

through which the taxable person carries out economic

activities ".



16. in section 4, paragraph 4. 2, the third and fourth sentence are deleted, and the fifth is in the sentence

the word "However," shall be replaced by "Furthermore".



17. in section 4, paragraph 4. 3, letter e) including footnote No 3 be deleted.



Subparagraph (f))) to (i) shall become point (e)) to (h)).



18. in section 4, paragraph 4. 3 (f)) repealed.



Subparagraph g) to (h)) shall become letters (f)) to (g)).



19. in § 5 para. 3, the first sentence is replaced by the phrase "the State, regions, municipalities,

organizational units of the State, counties and municipalities, voluntary communes, the main volumes

the city of Prague and its urban district and the legal persons or

established by a special law or pursuant to a special legal

Regulation 7a ^ ^) shall exercise competence in the field of public administration

not be regarded as taxable persons, even in the case when the performance

These powers shall collect a fee ^ 7b). "and in the third sentence, the words

"Public body" shall be replaced by "Person" in the first sentence.



Footnote No. 7a and 7b are inserted:



"for example, 7a) Act No. 506/1990 Coll., on weights and measures, as amended

legislation, Act No. 248/2000 Coll., on the promotion of regional development, in the

as amended.



7B), for example, Act No 634/2004 Coll., on administrative fees, as amended by

amended, law No 565/1990 Coll., on local charges in

as amended. ".



20. In article 5, paragraph 5 shall be deleted.



21. in section 6 (1). 1, the words ", place of business or an establishment"

replaced by the words "or place of business" and the words "the coming 12

the previous consecutive calendar months in the amount of 1 0000 0000

€ "Is replaced by" amount of $ 1 0000 0000 for a maximum of 12 immediately

the previous consecutive calendar months ".



22. in section 6 paragraph 2, including the footnote # 7 c and 7 d is added:



"(2) the Turnover for the purposes of this Act, a summary of the charges, exclusive of tax,

including a subsidy to the price which the taxable person is carried out

transactions, which are the delivery of goods, transfer of real estate and providing

services, with a place of performance on the territory of the country, in the case of remuneration for



and taxable sales),



(b)) performance of exempt with a right to deduct, or



(c) exempt transactions) without the right to deduct under section 54 to

56, if there are no additional activities undertaken by occasionally.



The turnover does not include the remuneration from the sale of tangible property ^ 7 c), and

depreciable intangible assets ^ 7 c) or plots of land that are

tangible fixed assets ^ 7 d) of which the taxable person charges

or which keeps records.



7 c) § 26 to 32 of Act No. 586/1992 Coll., on income taxes, as amended by

amended.



7 d) Act No. 563/1991 Coll., on accounting, as amended

regulations. ".



Footnote No. 10b is referred to as a footnote

# 7 d, including a reference to this footnote.



23. in Section 7a of the paragraph. 1, the words ", where appropriate, place of residence or the place where the

usually resides ' shall be deleted.



24. in Section 7a of the paragraph. 3 the second sentence after the word "business", the words "

instead of "and the words", where appropriate, place of residence or the place where the

usually resides "shall be deleted.



25. in § 9 para. 1, the words ", where appropriate, place of residence or the place where the

usually resides ' shall be deleted.



26. in section 10, paragraph 1. 6 the initial part of the provisions read as follows:



"When a foreign person or a supply of services to taxable persons,

which has its registered office or place of business in another Member State, or

establishment located outside the territory of the place of performance is the place where the

the person to whom the service is provided, the registered office or place of business, or is

place of performance is the place where the establishment is located, if the service is

This establishment is provided for in respect of the following services: ".



27. in section 10, paragraph 1. 6 (a). l) the words ", the distribution or transmission

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

gas or electricity through it, "shall be replaced by the words" and

distribution system for gas transmission and distribution system for

electricity and the provision of transport and gas distribution or transmission and

distribution of electricity through these systems. "



28. in section 10, paragraph 7 is added:



"(7) in the provision of services referred to in paragraph 6, the foreign person liable

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

has no registered office or place of business in the territory of the country, or through the

an establishment located outside the territory of the payer or the taxable person,

seat or place of business in the territory of the country or establishment located in

domestically, the place of performance territory. ".



29. in section 10, paragraph 1. 8 letter a) is added:



"and the electronic service provided by the service) via the Internet

or an electronic network, from its nature, its provision is

in essence, automated and requires minimal human intervention and without

the use of information technology is not feasible; electronic


the service is in particular hosting website web-site hosting,

Web-page hosting, distance maintenance of programmes and equipment delivery

software and its updates, the supply of images, text and

information and making available of databases, supply of music, films and games, including

Lotteries and other similar games and the delivery of political, cultural,

artistic, sporting, scientific and entertainment broadcasts and events and

providing the service of teaching at a distance ".



30. In section 10, paragraph 1. 9 (a). a), the words "foreign person" shall be replaced by

the word "payer".



31. in section 10, paragraph 1. 9 (a). (b)), after the words "foreign person liable to

Dani "words" or through establishments located in a third

the country ".



32. In section 10, paragraph 1. 10, after the words "foreign taxable person"

the words "or through establishments located in a third country"

and the words ", where appropriate, the place where usually resides," shall be deleted.



33. In section 10, paragraph 1. 11, after the words "foreign taxable person"

the words "or through establishments located in a third country"

and the words ", where appropriate, the place where usually resides," shall be deleted.



34. In section 10, paragraph 1. 12 (a). (c)), the words "secured service implemented

or where is the supply or acquisition of goods effected ' is replaced by

"the place of performance of services, or where the place of performance is provided by the

delivery of the goods, the acquisition of goods or property transfer ".



35. In section 10, paragraph 1. 13, the words "by the person who acts on behalf of and for the account of another

the person "be deleted and the word" secured "shall be replaced by the word" provided ", and

the words "or of the goods ' shall be replaced by the words" attributable to the goods or

transfer of the property ".



36. In paragraph 10, the following paragraph 2 is added:



"(14) if the place of performance for the services referred to in paragraph 6, with the exception of

services exempt, established in a third country, and this service is

granted to a person who is at the same time, it is considered the payer instead

the performance of the territory, if that person actually used or

consumed in the country. ".



37. In § 12 para. 1 the words "territory of a Member State" shall be replaced by

"Member State" and after the word "shall" with the words "from a third country".



38. In § 12 para. 2 the word "zone" shall be replaced by the word "bandwidth",

the words "bonded warehouse" shall be replaced by the word "warehouse", the word "transit"

replaced by the words "external transit", the words "territory of a Member State"

shall be replaced by "Member State" and the words "competent" mode is exited, the

replaced by the words "to the goods cease to be covered the appropriate customs

the measures ".



39. In § 13 para. 1 the second sentence, the words "which shall be entered in the land register

real estate, "and the third sentence shall be deleted.



40. In paragraph 13, the dot at the end of paragraph 3 is replaced by a comma and the following

the letter d), which read as follows:



"(d) transfer of right to use) the hired goods or rent real estate on the basis of

the Treaty, which lays down the obligation of the lessee to acquire the goods or property,

which are the subject of the contract. ".



41. In § 13 para. 4 (b). (f)), "only when you insert the person

It is not a payer "shall be deleted and the end of the text of the letter with the words";

the depositor and the transferee shall in this case be responsible for the fulfilment of the tax

obligations joint and several liability ".



42. In § 13 para. 4 (b). g), the words ", with which a claim

of deduction "shall be deleted.



43. In § 13 para. 4 (h)) repealed.



The present letter i) is renumbered as paragraph (h)).



44. In § 13 para. 4 (b). (h)), the last sentence shall be deleted.



45. In § 13 para. 5 after the word "workers" shall be replaced by the Permanent

use for purposes other than related to the implementation of its

economic activities, "and at the end of text in a paragraph, the following words

"or the provision of assets without consideration, that was created

custom activities if the taxable transactions received was used to

the creation of the applied tax deduction ".



46. In § 13 para. 7, in the introductory part of the provisions for the word "assets"

the words "from the country".



47. In article 13, paragraphs 8 and 9 are deleted.



The present paragraph 10 shall be renumbered as paragraph 8.



48. In § 13 para. 8 (a). (c)), the words ", which is indicated by the business

company or trade mark or the name of provider

the promoted goods or services "shall be deleted and the words" and which is not

the exception of still wine subject to excise duty "shall be replaced by

"or the provision of commercial samples without remuneration in the framework of economic

activities ".



49. In § 13 para. 8 (d)) including footnote # 11a

repealed.



Subparagraph (e)), and (f)) shall become points (d) and (e)).)



50. in § 13 para. 8 (a). (d)), the words "together with the goods to the buyer, if the

the law provides otherwise; If it is reusable comes for consideration, not his

the delivery is considered only in the case of a supply of goods that the buyer is

delivery of goods guaranteed to return this payment when you return the return

obalu11b) "shall be replaced by the words" that is shipped together with the goods

the purchaser for consideration, if such remuneration is directly linked to the returnable

the packaging and to the buyer upon delivery of the goods is guaranteed to return this payment in

full when you return the packaging ^ 10a) ".



Footnote No. 11b shall be deleted.



51. In § 14 para. 3 (b). (f)), "only when you insert the person

It is not a payer "shall be deleted and the end of the text of the letter with the words";

the depositor and the transferee shall in this case be responsible for the fulfilment of the tax

obligations joint and several liability ".



52. In § 14 para. 3 at the end of subparagraph (f)), the comma is replaced by a dot and the

the letter g) shall be deleted.



53. In § 14 para. 5 at the end of subparagraph (d)), a comma is replaced by a dot and the

the letter e) shall be deleted.



54. section 15 including the title reads as follows:



"§ 15



The supply of services and certain supplies of goods subject to foreign

Dani and a person registered for VAT in another Member State



(1) upon provision of services under section 10, paragraph 1. 7 foreign person liable

taxable person registered for VAT in another Member State which does not have

in the territory of the registered office or place of business, or by means of establishment

located outside the territory of the payer, the payer is, which is a service of

granted, shall be obliged to declare and pay tax according to § 108 if

This is not a supply of a service that is exempt from tax pursuant to § 51.



(2) the supply of services related to real property under section 10, paragraph 1.

1, transport services according to § 10 para. 2, the service pursuant to § 10 para. 4,

Service valuation of movable property or work on movable property or services

directly related to the transport of goods between the Member States in accordance with § 10

paragraph. 5, when the provision of services pursuant to § 10 para. 12 and 13, when delivered

After Assembly or installation of the goods pursuant to § 7 para. 3 and when the supply of gas

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

the tax which does not have an establishment in the territory of, or by a person registered to

tax in another Member State which does not have a registered office in the territory of the country, instead of

of business or fixed establishment, the place of performance within the territory of the payer or the person

identified, the payer or person identified for VAT,

which the service is provided or for which the goods are delivered, shall be obliged to

to declare and pay tax under section 108, if you do not provide

services or supplies of goods which are exempt from tax.



(3) in granting the lease resource for transport under section 10, paragraph 1. 9

foreign taxable person that does not have an establishment in the territory of the country,

or through the establishments located in a third country person

registered for VAT in another Member State which does not have at home

registered office, place of business or fixed establishment, the place of performance within the territory of

the payer or the person identified for VAT, the payer or person

identified by the taxable person to whom rent is granted, shall be obliged to declare and

pay tax pursuant to § 108.



(4) when providing a service, for which the place of performance determined in accordance with § 10

paragraph. 14, a foreign person or a taxable person registered for

tax in another Member State is the payer, to whom the service is supplied, the

shall be obliged to declare and pay tax according to § 108.



(5) when the provision of services related to real property under section 10, paragraph 1.

1, transport services according to § 10 para. 2, the service pursuant to § 10 para. 4,

Service valuation of movable property or work on movable property or services

directly related to the transport of goods between the Member States in accordance with § 10

paragraph. 5, when the provision of services pursuant to § 10 para. 12 and 13, when delivered

After Assembly or installation of the goods pursuant to § 7 para. 3 and 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, with the place

performance in the Czech Republic, in the case where the conditions are not met for the route

referred to in paragraph 2, is a foreign taxable person, or a person

registered for VAT in another Member State to provide the service or

delivers the goods, shall be obliged to declare and pay tax according to § 108 if

It is not the provision of services or the supply of goods which are exempt from

the tax.



(6) the provision of rental resource for transport under section 10, paragraph 1. 9 in the

When the conditions are not met for the procedure referred to in paragraph 3,


the provision of electronic services in accordance with § 10 paragraph 1. 10 or telecommunications

service, radio or television broadcasts according to § 10 para. 11

foreign taxable person, or by means of establishment

payer or person registered for VAT in another Member State,

in a third country, with a place of performance on the territory of the country, is the person that the service

granted, the obligation to declare and pay tax according to § 108 if not applicable

the special arrangements for the provision of electronic services in accordance with § 88. ".



55. In § 16 para. 1 in the first sentence, after the word "country" the words

"or to another Member State".



56. In § 16 para. 4 the first sentence, the words "does not have a registered office in the territory of the country, instead of

business or establishment and "shall be deleted, the words" pursuant to § 94 paragraph. 11 "

be deleted, the words "the payer" shall be replaced by the word "acquirer" and

the second sentence is deleted.



57. In § 16 para. 5, letter a) the following new subparagraph (b)), and (c)),

are added:



"(b) the transfer of the goods payer) from another Member State into the territory of the country,

which have been dispatched or transported from a third country and the importation of goods is

made by the payer in that other Member State, and send or

transport of the goods is suspended in the territory of the



(c) the transfer of the goods) a person registered for VAT in another Member State,

which has no registered office or place of business in the territory of the country, or foreign person

a taxable person who does not have an establishment in the territory of the country, 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 into the territory of the country, ".



Letter b) is renumbered as paragraph (d)).



58. In section 20 (2). 2, after the words "to another Member State ' shall be

the words "pursuant to section 64," and after the words "export of goods" shall be inserted after the words "pursuant to section

66 ".



59. In section 20 (2). 3, after the words "paragraph. 2 "the words" and 3 "and the words

"and from the Channel Islands and San Marino" are deleted.



60. in paragraph 21 of the paragraph. 1 the term "charges" shall be replaced by "remuneration".



61. In article 21 paragraph 2 reads as follows:



"(2) of the Bill which, in accordance with the relevant legislation does not

accounting, is obliged to admit the tax on the date of implementation of the taxable

the performance. However, if admits a tax date of adoption, it is considered

the person that was required to disclose tax on output. ".



62. In article 21, paragraph 3 shall be deleted.



Paragraphs 4 to 12 are renumbered 3 to 11.



63. In section 21 para. 3 (b). (b)), the words ' in addition the supply of immovable property, which

is not subject to registration in the land registry, where performance is considered

been made at the moment of the effectiveness of the Treaty, or "shall be deleted.



64. In § 21 para. 3 at the end of subparagraph (c)) shall be replaced by "dot,

or ' and the following subparagraph (d)), which read as follows:



"(d)), the date of use of the goods by the lessee upon delivery of the goods pursuant to section 13

paragraph. 3 (b). d).“.



65. In § 21 para. 4 points) and (b)) shall be replaced by "the date of handover

real estate licensee to use, but not later than the date of receipt

documents, which is the date of the legal effects of the deposit in the land

real estate or on the date of entry of the change of ownership. However, when you

real estate transfer tax pursuant to § 13 para. 3 (b). (d)) with a chargeable event

be deemed to occur on the day of taking the property by the lessee. ".



Footnote 17 is repealed.



66. In § 21 para. 5 (b). and), the word "payment" shall be replaced by

"remuneration".



67. In § 21 para. 5 (b). (b)), the word "price" is replaced by the word "remuneration" and

the word "payment" shall be replaced by the word "remuneration".



68. In section 21 para. 6 at the end of the text of the letter b), the words ", in

transport and distribution of gas or electricity transport and distribution ".



69. In § 21 para. 6 (a). f), the words "paragraph 3" shall be replaced by

"paragraph 4".



70. in paragraph 21 of the paragraph. 6 (a). g), the words "paragraph 3" shall be replaced by

"paragraph 4".



71. In paragraph 21 of the paragraph. 6 for a comma at the end of the text of the letter (h)) ' is added to

"or".



72. In § 21 para. 6 at the end of paragraph (i)), the word "or" is replaced by a dot

and the letter j) shall be deleted.



73. In paragraph 21 of the paragraph. 8, the words "(a). I) "are replaced by the words" (a). (h)) ".



74. In § 21 para. 9 the first sentence, the words "lease ^ 18), of the Treaty on

the lease company, the contract on the lease of means of transport, of the Treaty on

leasing, contract work, ^ 19) or other similar "including

footnotes 18 and 19 shall be deleted and in the third sentence, the number "5"

replaced by the number "6".



75. In § 21 para. 11, the words "paragraphs 2 to 8 shall be replaced by

"paragraphs 3 to 10" and at the end of the paragraph, the following sentence "for rent

land, buildings, flats and non-residential premises exempt without

the right to deduct shall be deemed to have been made by filling

on the last day of each calendar year. ".



76. In paragraph 22 of the paragraph. 1 the term "charges" shall be replaced by "remuneration".



77. In section 22 para. 3 points) and (b)) shall be replaced by the 15th day of

in the month following the month in which the goods were dispatched or

transported to another Member State. If, however, was a tax document

issued before the 15th day of the month following the month in which the

the goods were dispatched or transported to another Member State, it is

the payer shall be obliged to admit the delivery, on the date of issue

tax document. ".



78. section 23, including the title and footnote No. 19a is inserted:



"article 23 of the



The implementation of the performance and the obligation to admit tax on importation of goods



(1) the taxable transaction is carried out and the tax on imports

goods arises ^ 19a)



and the placing of the goods under the customs) mode to circulate freely,



(b)) the release of goods under a customs procedure inward processing in the

the drawback system,



(c)) the release of goods under a customs mode of temporary admission with partial

relief from import duties,



d) illegal import of goods,



e) consumption or use of the goods in a free zone or a free

warehouse under conditions other than those provided for by the customs legislation,



(f)) violation of the conditions arising from temporary storage of the goods,



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

imported goods, or



h) detention of the goods from customs supervision.



(2) the tax on importation of goods also created the day of decision

the customs authority of the return of goods from a free zone or free

the warehouse in the country back to the country.



(3) if the payer by decision of the customs authority, the goods are placed under the

paragraph 1 (b). and), (b)) or (c)), the payer is required to admit to tax in

the tax return for the tax year in which the goods were to

scheme concerned released.



(4) if the payer by decision of the customs authority, the goods are placed under the

paragraph 1 (b). (c)), the payer is required to grant a tax that would

been charged when the goods into free circulation at the time of importation

of the goods.



(5) If a person who is not the payer, the decision of the customs authority of the goods

released pursuant to paragraph 1. (c)), that person is obliged to pay the

in the amount of tax that would be levied on release of the goods for free

circulation at the time of importation of the goods.



19a) Article. 92, 114 and 208 to 201 of Council Regulation (EEC) No 2913/92. '.



Footnote # 19b, 19 c and 19 d shall be repealed, including links to

the footnote.



79. In § 24 para. 3, the words "in accordance with § 13 para. 8 and 9 ' shall be deleted.



80. in section 24a of para. 1 the term "charges" shall be replaced by "remuneration".



81. In § 25 para. 1 introductory part of the provision, after the word "State" be inserted

the words "with place of performance on the territory of the country" and points) and (b))

replaced by the words "on the 15th day of the month that follows the month

in which the goods were acquired. However, if the tax receipt was issued before

the 15th day of the month following the month in which the goods were

in 1794, the payer or the person identified by the tax obligation

admit the tax to the date of issue of the tax document. ".



82. In § 25 paragraph 2 reads as follows:



"(2) for the acquisition of goods from another Member State pursuant to § 16 para. 4 and 5

This creates an obligation to admit the tax payers on the date of transfer of the goods to the

territory of the country. ".



83. In article 25, the following paragraph 3 is added:



"(3) the acquisition of goods from another Member State shall be deemed to have been effected

the date on which it would be implemented when the chargeable event, delivery of the goods

pursuant to § 21. The acquisition of goods from another Member State pursuant to § 16 para. 4

and (5) shall be considered to have been effected on the date of transfer of the goods to the

territory of the country. ".



84. In § 26 paragraph 1 reads:



"(1) the payer is required to issue a tax receipt within 15 days from the date of



and) chargeable event or transactions exempted with a

entitled to a tax deduction for the taxable person or legal

a person who is not based or established for the purpose of business, or



(b)) the adoption of remuneration; If the payer of remuneration at the date of the adoption of a tax on output

not be granted because it is not obliged to do so pursuant to § 21 para. 2 may not

issue a tax receipt when you receive payment.



Information on income tax and the tax base is the tax document be provided in Czech

currency. ".



85. In section 26 para. 2, the second and fourth in the sentence the word "payment" is replaced by

the word "remuneration", and in the third sentence, the word "payment" shall be replaced by

"remuneration".




86. In section 27 para. 2, the word "written" shall be replaced by the word "documentary".



87. In § 28 para. 2 (a). (h)), the word "payment" shall be replaced by

"remuneration".



88. In § 28 para. 2 the letter l) is added:



"l) amount of tax rounded to the nearest unit of the currency in circulation,

where appropriate, as referred to in the Hellers. ".



89. In § 28 para. 3, the word "payment" shall be replaced by the word "remuneration" and the words

"for taxable transactions included containing the total tax" shall be replaced by

"then, if the amount of the taxable transactions, including tax".



90. in § 28 para. 4 (b). (e)), the word "payment" shall be replaced by

"remuneration".



91. In § 28 para. 5, the comma after the word "lease agreement" is replaced by

the word "and" and the words "and a leasing contract" shall be deleted.



92. In § 28 para. 8, the word "payment" is replaced by the word "remuneration".



93. In section 29 para. 2 (a). k), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



94. In § 30 paragraph 2. 1 the word "arises" replaced by the word "was",

the word "is" is added the word "written" and the words ", or the decision on the

their customs temporary importation procedure, issued by the customs authority at the

a written customs declaration form "shall be deleted.



95. In § 30 paragraph 2. 2, after the word "document" shall be replaced by "imports

goods into the territory of the country ".



96. In section 30 paragraph 4 is added:



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



and) the written decision of the customs authority for the export of goods to a third country,

which is the customs authority is confirmed by the exit of goods from the territory of the European

the community,



(b)) the written decision of the customs authority of the location of goods in a free

zone or free warehouse within the country. ".



97. In § 31 para. 1 introductory part of the provisions, the words "tax invoice"

shall be replaced by "document issued by".



98. In § 31 para. 1 (b). (c)), e) and (f)), the word "tax" is deleted.



99. In § 31 para. 1, points (i) and (j))) shall be deleted. To be repaced by)

referred to as the letter i).



100. In § 31 para. 1 at the end of the text of the letter i), the words ", with the

reference to the relevant provisions of this Act, the provisions of the

Of the European communities "^ 1"), or by reference, according to which the

the person liable to declare and pay the tax payer, to whom the service is

granted ".



101. In § 31 para. 2 the word "tax" shall be deleted and the words "missing data

referred to in paragraph 1 (b). I), (j)) and the tax base in Czech currency. "shall be replaced by

the words "within 15 days from the date of implementation of the service the following information:".



102. In § 31 para. 2 the letters) to c), which read as follows:



"and the Basic or reduced rate) taxes or communication, that this is a

exempt transactions by reference to the relevant provisions of this

the law, the provisions of the legislation of the European communities "^ 1"), or any other

a reference stating that this is a tax exempt transactions,



(b)) the amount of tax referred to in Czech crowns and Hellers, or rounded

According to § 28 para. 2 (a). l),



(c)) date of which were accompanied by the information referred to in letters a and b)). ".



103. In article 31, paragraph 2, the following paragraphs 3 and 4 are added:



"(3) the date of completion of data referred to in paragraph 2 (a). (c)), it is considered

date of issue of the tax document.



(4) If the proof referred to in paragraph 1, the payer does not receive, within 15 days from the date of

implementation of the service is obliged to complete the information within 15 days from the date of

the receipt of the document. ".



The former paragraph 3 shall become paragraph 5.



104. In § 31 para. 5, the words "1 and 2" shall be replaced by "1-4".



105. In § 32 para. 1 introductory part of the provisions, the words "tax invoice"

shall be replaced by "document issued by".



106. In § 32 para. 1 (b). (c)), e) and (f)), the word "tax" is deleted.



107. In § 32 para. 1 at the end of subparagraph (h)), a comma is replaced by a dot and the

the letters i) and (j)) shall be deleted.



108. In § 32 para. 2 the word "tax" shall be deleted and the words "missing data

referred to in paragraph 1 (b). I), (j)) and the tax base in Czech currency. "shall be replaced by

the words "within 15 days from the date of implementation of the service the following information:".



109. In § 32 para. 2 the letters) to c), which read as follows:



"and the Basic or reduced rate) taxes or communication, that this is a

exempt transactions by reference to the relevant provisions of this

the law, the provisions of the European Community), or with another

a reference stating that this is a tax exempt transactions,



(b)) the amount of tax referred to in Czech crowns and Hellers, or rounded

According to § 28 para. 2 (a). l),



(c)) date of which were accompanied by the information referred to in letters a and b)). ".



110. In paragraph 32, paragraph 2, the following paragraphs 3 and 4 are added:



"(3) the date of completion of data referred to in paragraph 2 (a). (c)), it is considered

date of issue of the tax document.



(4) If the proof referred to in paragraph 1, the payer does not receive, within 15 days from the date of

implementation of the service is obliged to complete the information within 15 days from the date of

the receipt of the document. ".



The former paragraph 3 shall become paragraph 5.



111. In § 32 para. 5, the words "1 and 2" shall be replaced by "1-4".



112. In § 33 para. 2 at the end of the text of the letter k), the words ", with the

reference to the relevant provisions of this Act, the provisions of the

European Community1), or by reference, according to which the

the person liable to declare and pay tax to the person to whom the service is

granted ".



113. In § 34 paragraph 1. 3 (b). k), the words "and the link" shall be replaced by "with the

"and at the end of the text, the words" the provisions of the

European Community1), or any other reference indicating that it is

on the performance of exempt ".



114. In § 34 paragraph 1. 4, the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



115. In § 35 para. 1 introductory part of the provisions, the words "tax invoice"

shall be replaced by "document issued by".



116. In § 35 para. 1 (b). (c)), and (e)), the word "tax" is deleted.



117. In § 35 para. 1 (f)) repealed.



Subparagraph g) to (j)) shall become letters (f)) to (i)).



118. In § 35 para. 1 letter h) is added:



"h) communication, that the person liable to declare and pay the tax payer who

the goods being procured, with reference to the relevant provisions of this Act,

the provisions of the European Community "^ 1"), or any other reference,

According to which the person liable to declare and pay the tax payer who

the goods being procured. ".



119. In § 35 para. 1 the letter i) deleted.



120. In § 35 para. 2 the word "tax" shall be deleted and the words "missing data

referred to in paragraph 1 (b). f), (g)), i) and (j)) and the tax base in Czech currency. "

replaced by the words "within 15 days from the date of acquisition of the following data:".



121. In § 35 para. 2 the letter a) to (d)), which read as follows:



"and) date of acquisition,



(b)) the Basic or reduced rate of tax,



(c)) the amount of tax referred to in Czech crowns and Hellers, or rounded

According to § 28 para. 2 (a). l),



(d)) of the date on which the information referred to in subparagraphs were added) to c). ".



122. In paragraph 35, the following paragraphs 3 and 4 are added:



"(3) the date of completion of data referred to in paragraph 2 (a). (d)), it is considered

date of issue of the tax document.



(4) If the proof referred to in paragraph 1, the payer does not receive, within 15 days from the date of

implementation of the service is obliged to complete the information within 15 days from the date of

the receipt of the document. ".



123. In § 36 odst. 2 the term "charges" shall be replaced by "remuneration".



124. In § 36 odst. 3 letter a) is added:



"and other) taxes, duties, levies or fees".



125. In § 36 odst. 3 (b). (g)), the words "the supply of buildings and building and

installation work "shall be replaced by" the provision of construction and

installation work ", the words" reconstruction, modernisation and

corrections "are replaced by the words" by altering the finished structure, or in the

connection with the repair of the building "and the word" their "is replaced by

"her".



126. In § 36 odst. 5, the words "the use or use"

replaced by the words "in a manner according to § 28 para. 2 (a). l) ".



127. In § 36 paragraph 6 is added:



"(6) the taxable amount



and the price of the goods or) acquisition of like goods and, if the unit is not

the price is known, the total cost incurred to the time of delivery, if

as to the



1. the use of tangible assets for purposes unrelated to the implementation of the

economic activities of the payer in accordance with § 13 para. 4 (b). and) and § 13 para.

5,



2. using assets developed activities for the purpose of which is not

the payer is entitled to a tax deduction under § 13 para. 4 (b). (b)),



3. the issue of the settlement of the share or the share of the liquidation in accordance with

§ 13 para. 4 (b). (c)),



4. the transfer of goods from another Member State pursuant to § 16 para. 5, or about

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

in article 13(3). 6, or



5. the conversion of a motor vehicle pursuant to § 13 para. 4 (b). (g)),



(b) the amount of the total cost), as regards the



1. the provision of the service for purposes unrelated to the implementation of the

economic activities of the payer in accordance with § 14 para. 3 (b). and) and § 14 para.

4,



2. the use of intangible assets created by own activities pursuant to § 14

paragraph. 3 (b). (b)), or




3. the issue of the settlement of the share or the share of the liquidation in accordance with

§ 14 para. 3 (b). c).“.



128. In § 36 odst. 10 the first sentence, the words "paragraph. 4 (b). I) "are replaced by

the words "paragraph. 4 (b). (h)) ", the words" of the same kind supplied in the territory of the

together with the goods "shall be replaced by the words" that is shipped together with

goods, supplies, excluding tax "and the second sentence shall be deleted.



129. In paragraph 36, the following paragraph 11, which read:



"(11) in the tax base, does not include the amount you received from the payer

other persons on payment of the amounts incurred in the name and on behalf of the other

of the person. The condition is that the amount received does not exceed the amount paid for the

another person and the payer's performance of another person shall not apply

the right to deduct. ".



130. In § 37 para. 1, the words "of the tax base without tax" shall be replaced by

"from the tax base", the word "amount" shall be replaced by the word "remuneration" and the words

"the rounds use the use or, where appropriate, shall be entered

in the Hellers "are replaced by the words" shall indicate the manner according to § 28 para. 2 (a).

l) ".



131. In § 37 para. 2 the words "the amount of taxable sales, including tax

or the prices recorded in accordance with § 36 odst. 6 in a level including taxes "shall be replaced by

the words "consideration for the taxable supply that is inclusive of tax, or the amount of

determined in accordance with § 36 odst. 6, which is inclusive of tax, "and the words

"the rounds use the use or, where appropriate, shall be entered

in the Hellers "are replaced by the words" shall indicate the manner according to § 28 para. 2 (a).

l) ".



132. In § 37 para. 3, the word "payment" shall be replaced by the word "remuneration", the word

"only" is deleted, and the words "tax base or the sum of the tax bases

under § 36 odst. 2 an increased or a repair according to § 42 para. 1 (b).

(d)) "shall be replaced by" the sum of the tax bases under § 36 odst. 2 or

the difference between the payment you receive for the payer

the chargeable event, and úplatami adopted prior to the taxable

performance. ".



133. In § 38 paragraph 1(a). 3 (b). a) to (e)), the word "customs" shall be deleted.



134. In § 38 paragraph 1(a). 4 the first sentence after the word "circulation", the words ",

temporary admission with partial relief from import duties ", the words

"rounded to tens of cents" shall be replaced by the words "shall indicate the manner by

§ 28 para. 2 (a). l) "and in the third sentence, the words" in a manner consistent with the

the calculation basis for the assessment of duty "shall be replaced by" referred to in paragraph 1 ".



135. In article 38, paragraph 5 shall be deleted.



136. In § 42 para. 1 (b). (d)), the word "payment" shall be replaced by

"remuneration".



137. In § 42 para. 3, the word "payment" is replaced by the word "remuneration".



138. In § 42 para. 6 (a). (g)), the word "payment" shall be replaced by

"remuneration".



139. In § 42 para. 6 (a). I), the word "payment" shall be replaced by

"remuneration", and the words "in Czech crowns and Hellers, or rounded to

tens of cents or use "shall be replaced by the words" in a manner

According to § 28 para. 2 (a). l) ".



140. In § 42 para. 7 the first sentence, the word "payment" shall be replaced by

"remuneration" and the word "payment" shall be replaced by the word "charges", and the fourth in a sentence

the word "payment" shall be replaced by the word "remuneration".



141. In paragraph 42, paragraph 8, the following paragraph 9 is added:



"(9) if the supply of goods or the transfer of the property pursuant to section 13

paragraph. 3 (b). (d)) to the acquisition of goods or property by the tenant, the payer may

to perform a repair of the above tax referred to in paragraph 1. and), within 3 years from the

end of the calendar year in which the occurrence of the event, on the basis of

not to the acquisition of the goods or of the property by the lessee. ".



The former paragraph 9 shall become paragraph 10.



142. In § 42 paragraph 10 is added:



"(10) to Fix the amount of the tax base and the tax payer who can perform

He made the original taxable supply, or his successor in title ".



143. In § 43 para. 4 (b). h) in point 1, the word "payment" shall be replaced by

"remuneration", and the words "rounded to tens of cents or on

use, where appropriate, referred to also in the Hellers "are replaced by the words

"specified way pursuant to § 28 para. 2 (a). l) ".



144. In § 43 para. 4 (b). (h)), point 2, the words "rounded to tens of

cents, or use, or referred to, even in the Hellers "

replaced by the words, "in a manner pursuant to § 28 para. 2 (a). l) ".



145. In paragraph 44, the following paragraph 3 is added:



"(3) If the payer was obliged to admit the tax on importation of goods by

§ 23, fix the tax base and the amount of tax shall be made in accordance with section 42. ".



146. In paragraph 47. 1, after the words "fulfil" the words "or accepted

remuneration "and the last is deleted.



147. In paragraph 47, in paragraph 1, the following paragraph 2 is added:



"(2) in the case of taxable supply shall apply the rate of tax applicable on the day of developing

the obligation to admit tax. On the received payment for chargeable event

apply the tax rate applicable to the taxable event to date

the obligation to admit tax received remuneration. ".



Paragraphs 2 to 8 shall become paragraphs 3 to 9.



148. In § 47 para. 3 the first sentence after the word "rate" the words

"the tax, unless the law provides otherwise", and at the end of text in a paragraph, the

added the word "tax".



149. In § 47 para. 4 the first sentence after the word "rate" the words

"the tax, unless the law provides otherwise", and at the end of text in a paragraph, the

added the word "tax".



150. In § 47 para. 5 after the word "rate" is inserted after the word "tax".



151. In paragraph 47 paragraph 6 is added:



"(6) the supply of goods, acquisition of goods from another Member State and import

goods, as goods, the basic tax rate shall be applied, if

at least one item from the file shall be subject to the standard rate of tax. This

provision is without prejudice to the possibility to apply for each type of goods

the tax rate itself. ".



152. In paragraph 47, at the end of paragraph 7, the following the word "tax".



153. In § 47 para. 8, after the words "base rate" is inserted after the word "tax".



154. section 49 including title:



"§ 49



Fix the amount of the tax



(1) if the person or the person identified by the taxable person who has an obligation to

to declare and pay tax under section 108, and admitted the tax otherwise than

required by this Act, and increased the tax on exit or their tax

the obligation is entitled to make the correction in the tax return for the tax

the period in which an appeal was the tax document issued under the conditions

referred to in paragraph 2 has been served, or in which the repair was carried out in

Register for tax purposes in accordance with paragraph 2.



(2) the payer or person identified for VAT is required to post an appeal

tax document pursuant to section 50, if you had an obligation to issue a tax receipt

or if the tax receipt issued for correcting transactions. If the payer

or a person identified for VAT not obligation to expose tax

the document will make the correction in the register for tax purposes.



(3) fix the amount of the tax is a separate transaction that

be deemed to occur in the tax period in which an appeal was

tax document delivered pursuant to paragraph 2 or to the person identified by the payer

to tax, for which the performance took place or was made to fix

the amount of tax in the register for tax purposes in accordance with paragraph 2.



(4) Fix the amount of tax can be made not later than 3 years from the end of

the tax period in which took place the original performance.



(5) the amount of tax may perform a Repair Bill that made the original

the chargeable event, or his successor in title ".



155. In paragraph 50 of the paragraphs 1 to 3 shall be added:



"(1) adjusted tax document contains elements corresponding to the originally

issued tax document, including information about the original tax basis and the

the rate of tax applied incorrectly. The original tax base and incorrectly

applied by the tax shall be indicated with a negative sign. Adjusted tax document

must contain the number of the original tax document.



(2) to correct the amount of tax for taxable transactions adjusted tax document

It also contains the tax base of the originally issued by a tax document with

a positive sign, the tax rate and the amount of tax.



(3) the amount of tax for the repair transactions exempted or performance,

that is not subject to tax, adjusted tax document further provides the basis

originally issued by the tax of the tax document with a positive sign and

communication that is exempt or not subject to VAT pursuant to

This Act. ".



156. In § 50 para. 4, the word "rates" shall be replaced by "above".



157. In article 50, paragraph 5 shall be deleted.



158. In § 51 para. 2 the term "charges" shall be replaced by "payment" and

the end of the paragraph, the following sentence "when determining the value of the transactions

exempt pursuant to paragraph 1, it shall proceed in accordance with section 36. ".



159. In article 51, paragraph 3 shall be deleted.



160. In § 54 para. 1 (b). f), the words "of bank guarantees by

a special legal regulation, ^ 33) "shall be replaced by" and taking

cash guarantees and receipt of monies, ".



Footnote No. 33 is repealed.



161. In § 54 para. 2, after the word "loan" the words "or cash

the loan "and at the end of the text of the paragraph the words" or cash

the loan ".



162. In § 56 para. 1 the words "acquisition or approval" shall be replaced by

"the issue of the first certificate of occupancy, or from the date when it was started


the first use of the building ^ 39), and that to date, whichever occurs first "and the

the second is hereby repealed.



Footnote No. 39:



"39) Act No. 183/2006 Coll., on zoning and the building code

(the building Act), as amended by Act No. 68/2007 Sb. ".



163. In article 56, paragraph 2 shall be deleted.



Paragraphs 3 to 5 shall become paragraphs 2 to 4.



164. In § 56 para. 2, the words ", including financial leasing," shall be deleted and the

After the word "enable ^ 39)" with the words "or the granting of consent to the

by performing the construction ".



165. In § 56 para. 4, the second sentence shall be deleted.



166. In § 57 para. 1 letter d) including the footnotes # 44 c and 44 g

added:



"d) activities carried out for the purpose of retraining provided by persons

that have received accreditation for the implementation of the retraining according to specific

^ Law 44 c), and persons who carries out retraining to

to obtain the qualification requirements in accordance with State standards, or to obtain

professional competence for the performance of work activities ^ 44 g), which have

accredited educational programs



44 c) for example, Decree No. 524/2004 Coll., on the accreditation of the device to the

implementation of the retraining of job-seekers and applicants for employment,

Act No. 312/2002 Coll., on officials and local authorities, as amended by

amended, law No. 96/2004 Coll., on non-medical

Health occupations, as amended.



44 g), for example, Decree No. 50/1978 Coll., on professional competence in

Standardization, as amended. ".



167. In § 58 para. 2, after the words "supply of goods" shall be replaced

"authorized persons" referred to in paragraph 1, after the word "means" is inserted

the word "health" and the words "for sick or injured persons" shall be deleted.



168. In paragraph 59, the words "the services of social assistance" shall be replaced by

"Social assistance", the words "granted by public bodies or

other legal persons that were not based or established

the purpose of business "shall be deleted and the second sentence shall be added after" social services

shall be exempt from tax if they are provided by a special

^ law 47a). ".



Footnote # 47a is inserted:



"47a) § 78 of Act No. 108/2006 Coll., on social services.".



169. In paragraph 61 (a). (b)), the words "by public bodies or

legal persons that were not based or established for the purpose of

business "is replaced by" the institutions of socio-legal protection of children and

other bodies or persons to ensure the performance of the socio-legal

protection of children under special legislation ^ 48a) ".



Footnote No. 48a reads as follows:



"48a) section 4 of Act No. 359/1999 Coll. on social and legal protection of children, in

as amended. ".



The existing footnote No. 48a and 48b are referred to as comments below

line # 48b and 48 c, including links to the footnotes.



170. In paragraph 61 (a). (f)), after the words "in accordance with the letters of the word" and ")".



171. In paragraph 61, at the end of subparagraph (f)) dot replaced with a comma and the following

the letter g) is added:



"(g)) the provision of services provided by an independent group of persons his

Members who effected transactions exempted without

deduction or transactions which are not subject to tax if they are

the services necessary for the implementation of their performance, and if the remuneration for the

the service provided corresponds to the costs of their provision according to the shares

Members in the group, if this exemption does not undermine competition. ".



172. In § 62 para. 2, after the word "acquisition", the words "or

the use of ".



173. In § 63 para. 2 the term "charges" shall be replaced by "payment" and

the end of the paragraph, the following sentence "when determining the value of the transactions

exempt pursuant to paragraph 1, it shall proceed in accordance with § 36. When

correct the value of transactions which are exempt pursuant to paragraph 1, the

proceed under section 42 and 43. ".



174. § 66 including title and footnotes # 48b:



"§ 66



Exemptions on exportation of goods



(1) the export of goods for the purposes of this Act, the removal of goods from

territory of the European Community, on the territory of a third country, if the goods have been

placed under the customs procedure of export, outward processing or

external transit or placed under a customs-approved treatment-back

the export of goods from the customs territory of the European Community ^ 48b). For export

of the goods shall, for the purposes of this Act, be deemed to include the location or delivery

the goods in a free zone or free warehouse within the territory.



(2) exempt from taxes on the export of the goods to a third country is the delivery of the goods

the payer, which are dispatched or transported from the territory of the country to a third country and)

by the seller or his authorised person, or (b)) by the buyer or by a

the authorised person, if the buyer does not have a registered office in the territory of the country, instead of

of business or the place of residence or establishment, with the exception of goods

transported by the buyer for the purpose of the equipment or the supply of leisure

ships or aircraft or any other means of transport for private

the use of the.



(3) be exempt with a right to deduct input tax is also a location or

the supply of goods in a free zone or free warehouse within the territory.



(4) the export of goods, the payer is required to prove a tax document pursuant to section 30

paragraph. 4 and 5. In the case of the output of goods from the territory of the European Community

is not validated by a customs authority on the tax document, can prove to the payer

output of goods in other evidence.



48B) Article. 91, 145, 161, 182 of Council Regulation (EEC) No 2913/92. '.



Footnote No 48 c is deleted, including the references to the

This footnote.



175. In section 67 para. 1, the word "or" is replaced by "or".



176. In § 68 para. 1 introductory part of the provisions, the words "fuel and food

the ships "are replaced by the words" goods for the fuelling of ships ".



177. In § 68 para. 1 (b). and), the word "used" is replaced by

"used" and "flying" shall be replaced by the word

"carrying".



178. In § 68 para. 1 (b). (b)), the word "used" is replaced by

"used", the words "supply ships" are replaced by the words

"the delivery of catering supplies to ships used" and the word "food"

repealed.



179. In § 68 para. 1 (b). (c)), the word ' war ' is replaced by

"war".



180. In § 68 para. 2 (a). a) after the word "boat", the words ",

including the hire of seagoing vessels with crew ".



181. In § 68 para. 3 (b). a) after the word "aircraft", the words ",

including the lease of aircraft with crew, ".



182. In § 68 para. 4, the words "fuel and food to aircraft referred to"

replaced by the words "goods for the fuelling of aircraft referred to".



183. In § 68 para. 7, after the words "established in another Member State"

the words "and their members and officials".



184. In § 68 para. 8 the first sentence, the words "shall" shall be replaced by

"and their members or officials, if the persons enjoying privileges

and immunities under section 80 shall be required "in the second sentence, the words '

entitled "are replaced by the words", their members or officials and members of the

the authority of the European Communities shall be entitled to ", the words" to a certain level "

are replaced by the words "to the extent the principle of reciprocity and in

When the reciprocity principle cannot be applied, to the extent provided in

section 80 "and in the third sentence, the words" this above shall apply, mutatis mutandis, § 80 "

replaced by the words "this range includes the amount of tax refunded under

section 80 ".



185. In § 68 para. 13 is the number "70" is replaced by "69".



186. In paragraph 70 of the first sentence after the word "persons", the words "and their

"and after the word" countries "the words", including the services

directly related to this shipment, "and in the first sentence, the following sentence

"For the services directly related to the carriage of persons, in particular, shall be considered as

services to ensure the transport of passengers, on behalf of and for the account of another person the sale

bills of lading, proofs, make a reservation and its

change and interlining. ".



187. In § 72 para. 2 (a). (e)), the words "paragraph. 10 (a). a), b), c), (e)), and

(f)) "shall be replaced by" paragraph. 8. "



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



189. In § 73 para. 1 the words "and was posted by a special legal

^ 50) Regulation or registered in accordance with § 100 for payers who do not complete

the accounts ", including footnote No. 50 and the second sentence shall be deleted.



190. In § 73 para. 2, the words "tax return" shall be deleted and the words

"payment of the payer that carries out taxable transactions, unless the acceptance of the

occurred before the chargeable event "shall be replaced by

"remuneration, the remuneration of the payer was obliged to admit tax".



191. In § 73 para. 3, the words "tax return", the words ", which was

posted under special legislation, ^ 50) or registered

under section 100 for payers who do not complete the accounts "and the last

shall be deleted.



192. In § 73 para. 4, the words ", an indication of the tax paid on importation of goods

It is the decision of the customs authority indicated and this decision was

posted under special legislation, or a total of 50) ^ ^


under section 100 for payers who do not complete the accounts ' shall be deleted.



193. In § 73 para. 5, the words "tax return" shall be deleted.



194. In § 73 para. 7, the words "which has been posted under the Special

law, 50) or recorded ^ ^ under section 100 for taxpayers who

do not keep accounts, and which was exhibited by a person registered for VAT in the

another Member State ", and the words" in the tax return "shall be deleted.



195. In § 73 para. 8, the words "which has been posted under the Special

law, 50) or recorded ^ ^ under section 100 for taxpayers who

do not keep accounts, and which was exhibited by a person registered for VAT in the

another Member State, or a foreign taxable person "and the words" in the

tax return "shall be deleted.



196. In § 73 para. 9, the word "payment" is replaced by the word "remuneration".



197. In paragraph 73, after paragraph 10, insert a new paragraph 11 is added:



"(11) the payer who is obliged to cancel the deduction under § 72 para. 4,

is entitled to claim a tax deduction for krácených performance

at the latest for the last tax period of the calendar year in which the

one of the tax period could be filed first. ".



Paragraphs 11 and 12 shall become paragraphs 12 and 13.



198. In § 73 para. 12, the first sentence and the second paragraph shall be deleted;

the sentence "shall be added after the expiry of this period, however, the payer is entitled to

claim a tax deduction for taxable transactions, adopted by the

which he was required to disclose tax on output, if the tax on

the output of the following transactions confessed. ".



199. § 74 including the title reads as follows:



"§ 74



Claim a tax deduction when you change mode



(1) the payer is entitled to a tax deduction for items acquired over the last 12

months before the date of registration, which is the date of registration of the trade

the property. The payer is entitled to a tax deduction, even for goods acquired for

the last 12 months before the date of registration, which on the date of registration

separately, the business asset is not, if you became part of the

tangible assets ^ 7 c) depreciable intangible assets ^ 7 c), land or

the stock on the date of registration of its business assets are. The analogy is

the payer is entitled to deduct input tax on importation of goods and the acquisition of

real estate.



(2) the payer is entitled to a tax deduction for services acquired in the last

12 months before the date of registration, which are on the date of registration of the trade

the property of the payer. The payer is entitled to a tax deduction, even for services that he

were provided in the last 12 months before the date of registration, which

the date of registration of the payer are not assets separately if

become part of the tangible property ^ 7 c) depreciable assets

^ 7 c) property, land or stocks, which on the date of registration of the trade

the property of the payer.



(3) the date of registration for the purposes of this provision, means the date of the

the effectiveness of the marketing authorisation.



(4) the right of deduction provided for in paragraph 1 shall apply, in the manner and under the

the conditions set out in section 72 and 73 for the first tax year following the date of

registration. A condition of the exercise of the right to deduct tax

papers or documents issued by the payer, which contain the amount of the

the chargeable event, which is inclusive of tax.



(5) the date of acquisition for the purposes of this provision, means the date of the

of the chargeable event.



(6) upon cancellation of registration the payer is required to reduce the claim to the

a tax deduction for the property, which is on the date of cancellation of the registration of

commercial property and filed a claim for deduction or its

part. Reduction of the deduction applies to assets referred to in paragraph 7

and the payer is required to make a reduction of deductions for the last tax

period.



(7) the amount by which the payer is required to reduce the right to deduct

referred to in paragraph 6 shall be determined



and) Likewise, according to § 78 para. 5 for assets as defined in § 78

paragraph. 2, or



(b)) in the amount of the deductions claimed for the incomplete assets created

custom activities, charges for taxable transactions, that is until the day

preceding the date of cancellation of registration did not materialize, and on stocks.



(8) the provisions of paragraph 6 shall apply mutatis mutandis and for assets acquired on

the decision to privatize under a special legal

prescription ^ 63), for assets acquired on the basis of a contract for the sale of the company

or business or part of the deposit, forming an organizational folder

the company, with assets that are part of the assets transferred in the conversion

companies or cooperatives under a special legal regulation) ^ 64

assets managed by the payer as a person authorized by a special

legislation to resume the business after death of payer and

assets issued by the payer as dědicovi continued in business after

deceased payers when their succession. ".



200. In section 75 para. 1, the words "referred to in § 51 ' shall be deleted.



201. In section 75 para. 2 the first sentence, the words "financial lease" shall be replaced by

the words "when the car is left for a fee to use according to

the contract, if the parties agree, that the user is authorized to acquire personal

the car, which is the subject of the Treaty, no later than the payment of the last

the commitment of the Treaty (hereinafter referred to as "the financial rent a car"),

the second and third sentences are replaced by the phrases "no deduction is

does not apply to the purchase of a car, including the purchase in the form of

financial lease of a passenger car, for the purpose of its further sale

or for the purpose of financial leasing a car. The prohibition on the deduction of the

the tax does not apply also to the acquisition of passenger car

the export of payer. "and in the last sentence, after the words" financial lease "

the words "car".



202. In § 76 para. 2 the second sentence, the words "with a right to deduct"

deleted, the word "payment" shall be replaced by the word "remuneration" and the word "payment"

shall be replaced by the word "charges".



203. In paragraph 76, paragraph 3 reads:



"(3) in the calculation of a coefficient are not counted



and sale of tangible assets) ^ 7 c) depreciable intangible assets ^ 7 c)

or land, that are tangible fixed assets ^ 7 d), if this

the payer's property was used for its economic activity,



(b)) financial services and transfer or rental of land, buildings, flats and

non-residential premises, and only if there are complementary activities of the payer

being occasionally. ".



204. In § 77 para. 1, the words "tax return" shall be deleted.



205. In § 77 para. 2 the first sentence, the word "payment" shall be replaced by

"remuneration", the word "payment" shall be replaced by the word "remuneration" and after the word

"subject" is added after the word "tax" and in the second sentence, the words "in the tax

return "shall be deleted and the word" payment "shall be replaced by the word" remuneration ".



206. In § 77 para. 3, the words "tax return" shall be deleted.



207. In paragraph 77, in paragraph 3, the following paragraph 4 is added:



"(4) If the amount of tax was implemented, which results in

reduction of the deduction is the payer, for which took place

the performance of an obligation to make a correction of deductions. The repair bill-to be carried out on

the basis of the adopted amending the tax document or any other document

related to the repair of the amount of tax, or on the basis of the correction in the register

for tax purposes for the tax period in which this document has received,

or in which it has carried out the repair in the register for tax purposes. If there is a

However, the payer shall be obliged to perform the correction of deductions for received

taxable transactions, in respect of which he was obliged to admit the toll on output and

which has made the repair, repair of deductions for the same

tax period, the amount of the tax as a correction. "



Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.



208. In paragraph 77 the following paragraph 5 is added:



"(5) If the amount of tax was implemented, which results in

the increase in claimed a deduction for the payer, which took place

the chargeable event shall be entitled to perform the correction of deductions. The patch is

the payer is entitled to make on the basis of the adopted an amending tax

document, or another document related to the repair of the amount of tax,

or on the basis of the correction in the register for tax purposes at the earliest

the tax period in which the document is received, or in which it has carried out

the correction in the register for tax purposes, and no later than 3 years from the end of

the tax year in which the first fix could be made.

However, if the payer is entitled to perform the correction of deductions for received

taxable transactions, in respect of which he was obliged to admit the toll on output and

which made the correction amount of the tax is authorized to perform a repair of the deduction

the tax first for the same tax period, the amount of the tax as a correction. "



209. In § 77 para. 6 is the number "3" is replaced by "5".



210. In § 78 para. 1 the words "tangible or fixed

intangible assets "shall be replaced by" property "as defined in paragraph 2.



211. In paragraph 78, paragraph 2 reads as follows:



"(2) the adjustment of deductions shall be made for the deduction of taxes for tangible

^ 7 c) asset, depreciable intangibles ^ 7 c) or land

tangible fixed assets are ^ 7 d). For the purposes of this provision,

technical evaluation of ^ 52) considers it a separate thing. ".



212. In § 78 para. 3 and 4 of the introductory sections of the provisions, the words "at its

acquisition of ' shall be deleted.




213. In paragraph 78, the following new paragraph 9, paragraphs 10 and 11, which

shall be added:



"(10) for the adjustment of deductions for acquired technical assessment is valid

paragraphs 1 to 9, by analogy with the fact that the period for adjustment of deductions is defined

as the period including the year in which the technical appreciation

completed and reported to the State qualifying typical use, and

the following four calendar years. The amount of the input tax for the technical

assessment shall be determined as the sum of the input tax for each

received.



(11) for the adjustment of deductions for assets acquired on the basis of the decision on the

privatization under special legislation ^ 63), for assets acquired

on the basis of the contract of sale of the company or firm or of its deposit

part, forming the company organizational unit, for the property, which is part of the

Fortune converted the conversion companies or cooperatives as

special legal regulation ^ 64), in assets managed by the payer as

person authorized by special legislation to continue the

after death of payer, and trades in assets issued by the payer as dědicovi

continuing in the trades of a deceased payers when their inheritance

management of the paragraphs 1 to 10 shall apply, mutatis mutandis, with the fact that the time limit for editing

deductions are not cut. The period for adjustment of deductions is defined

as the period covering the year in which the asset was originally purchased by another

the payer, the payer's property from which he had acquired, and the following 4 calendar

years. ".



The present paragraph 10 shall be renumbered as paragraph 12.



214. In § 78 para. 12 is the number "9" is replaced by "11".



215. In § 79 paragraph 2. 1 the words "acquisition of tangible or

intangible fixed assets "shall be deleted and the words" paragraph. 4 "

the words "for assets as defined in § 78 para. 2. "



216. In § 79 paragraph 2 shall be deleted.



Paragraphs 3 to 5 shall become paragraphs 2 to 4.



217. In § 79 paragraph 2. 4, the words "up to 4" shall be replaced by "up to 3".



218. In paragraph 79, the following paragraph 5 is added:



"(5) For a tax deduction for assets acquired on the basis of the decision on the

privatization under special legislation ^ 63), for assets acquired

on the basis of the contract of sale of the company or firm or of its deposit

part, forming the company organizational unit, for the property, which is part of the

Fortune converted the conversion companies or cooperatives as

special legal regulation ^ 64), in assets managed by the payer as

person authorized by special legislation to continue the

after death of payer, and trades in assets issued by the payer as dědicovi

continuing in the trades of a deceased payers when their inheritance

procedure shall apply mutatis mutandis, paragraphs 1 to 4, that the period for settlement.

deductions are not cut. Period for settlement of tax deduction

defined as a period of 4 consecutive calendar years following

After a year in which the asset was originally purchased another payer, from

which the payer of the assets acquired. ".



219. In § 80 para. 2 (a). (d)), the word "permanent" is deleted.



220. In § 80 para. 6 (a). a), the words ", or place of business"

shall be deleted.



221. In § 80 para. 6 (a). (h)), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



222. In § 80 para. 12 is the number "83" is replaced by "84".



223. In paragraph 80, the following paragraph 7 is added:



"(7) for the determination of the maximum amount of tax that is refunded in accordance with this

the provisions, shall be included and the amount of tax that would apply if the

provided for a person enjoying privileges and immunities could not be exempted

from tax pursuant to § 68 para. 8. ".



224. In § 81 para. 3, the word "permanent" is deleted.



225. In § 81 para. 5 (b). (c)), the word "permanent" is deleted.



226. In § 81 para. 5 (b). (h)), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents up "is replaced by" manner according to the

§ 28 para. 2 (a). l) ".



227. In § 82 para. 1, after the word "State", the words ", in which the

registered office, place of business or fixed establishment ", the words" or place of business "

replaced by the words "or place of business" and the words "performance under section 66, 68, 69 and

70, and with the exception of transactions under section 15 and section 13 paragraph 1. 8, if you are required to

to declare and pay tax under section 108 of the payer or a person identified to

Dani, for which it is provided, "shall be replaced by the words" the importation of goods,

transactions which are exempt without the right to deduct, the performance under section

69, performance under section 15, if they are liable to declare and pay

tax under section 108 of the payer or a person identified for VAT, for which is

provided, and with the exception of transactions referred to in section 17, if a person

registered for VAT in another Member State the Middle person ".



228. In § 82 para. 3 (b). (b)), after the words "tax documents"

the words ", with the exception of the simplified tax documents,".



229. In § 82 para. 5 (b). (c)), the words "permanent residence or the place of

business "is replaced by" stay ".



230. In § 82 para. 5 (b). (h)), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



231. In § 82 para. 8, the second sentence shall be inserted after the phrase "tax returns to

request of the applicant in the Member State in which the applicant has its registered office, place of

business or establishment. If the tax is refunded in the Member State where the

the applicant's registered office, place of business or fixed establishment, the transfer fees

the tax shall be paid by the applicant returned. '.



232. In § 83 para. 1, after the words "services in the territory of the country" the words

"or when the goods are imported", the words "registered office, place of business or fixed establishment, the

where appropriate, the place of residence or the place where he usually resides in the territory of the country and "

shall be replaced by the words "the establishment in the territory of the European Community"

and the words "meeting pursuant to § 66 to 70, and with the exception of transactions under section 15 and section 13

paragraph. 8 "shall be replaced by the words" the importation of goods, transactions which are exempt

without the right to deduct, the performance in accordance with § 69 and with the exception of transactions by

§ 15 ".



233. In § 83 para. 3 the second sentence, the words "permanent residence" be replaced by

the word "business".



234. In § 83 para. 4, the second sentence shall be deleted.



235. In § 83 para. 5 (b). (b)), after the words "tax documents"

the words ", with the exception of the simplified tax documents,".



236. In § 83 para. 5 (b). (d)), the words "claim for refunds,

you did not supply the goods or has not provided the service with place of performance on the territory of a

the exception of the transaction referred to in section 66 to 70, and with the exception of transactions under section 15 and section 13

paragraph. 8 if it is required to declare and pay tax under section 108 of the Bill

for whom is provided "shall be replaced by" asking for a refund,

fulfilled the conditions laid down in paragraph 1 ".



237. In § 83 para. 12 introductory part of the provision, the word "goods"

the words "or services".



238. In § 83 para. 12 (a). f), the words "with the exception of oil ' are deleted.



239. In paragraph 84 of paragraph 1. 1 (b). a), the words "permanent residence" be replaced by

"place of residence", the words "its stay" shall be replaced by the words "the place of

"and the word" written "shall be replaced by the word" written ".



240. In paragraph 84 of paragraph 1. 3 (b). g), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



241. In § 85 para. 1 at the end of the first sentence, the words "personal

the car "and the second sentence shall be deleted.



242. In paragraph 85, the following shall be added at the end of paragraph 3, the phrase "in the case of purchase

a passenger car in the form of financial leasing of a car is

Returns the tax has also paid for the rent of a purchased car,

While the total amount of refunds of taxes is the most 100 000 CZK. The tax can be

return again soon as possible after the expiry of five years from the day of the previous

tax refund. ".



243. In § 85 para. 4 (b). (b)), the word "and" shall be replaced by "personal

the car on the day ", the word" lessee "shall be replaced by the word" user "and

at the end of the text of subparagraph (b)), the following words "passenger car".



244. In section 85, paragraph 4, the following paragraph 5 is added:



"(5) the tax can be a person with a disability to return before the end of the period

referred to in paragraph 3, on the basis of the decision referred to in paragraph 2. '.



Paragraphs 5 to 9 shall be renumbered 6 to 10.



245. In § 85 para. 7, after the words "financial lease", the words

"passenger car".



246. In § 85 para. 8, the word "permanent" replaced by the word "space".



247. In § 85 para. 9 (a). a), the words "permanent residence" be replaced by

"place of residence".



248. In § 85 para. 10 (a). (c) the words ", where appropriate,) the name, address or

place of business or place of residence ' shall be replaced by "instead of

business or place ".



249. In § 85 para. 10 (a). (h)), the words "in Czech crowns and Hellers,

where applicable, rounded to tens of cents or use "

replaced by the words "in a manner according to § 28 para. 2 (a). l) ".



250. In § 86 para. 8 (a). and) "registered office", the words "or

place of business ".




251. In § 86 para. 8 (a). (h)), the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



252. In § 88 para. 1, after the words "liable to tax," the words "that

does not have an establishment in the territory of the European Community and ", the words" (a). about) "

shall be replaced by "subparagraph (a). (h)) "and the words" place of residence or usual

staying "are replaced by the words" or place of residence ".



253. In § 89 paragraph 1. 2 (a). a), the words "the payer who" shall be replaced by

"taxable person".



254. In § 89 paragraph 1. 2 at the end of the text of subparagraph (c)) the following the word "people".



255. In § 89 paragraph 1. 5 at the end of the first sentence, the words ", if

Premium determined in accordance with paragraph 3, for the tax period shall be obliged to

admit tax no later than the last day of the tax period in which the

travel services are carried out ".



256. In § 89 paragraph 1. 7, the words "outside the territory of the European Community"

replaced by the words "in a third country" and at the end of the paragraph, the following sentence "

Tourism for the service provided in a third country shall be deemed to

purchased the carriage of persons with a destination in a third country,

return transport, no return shipment or return carriage. ".



257. In § 89 paragraph 1. 15, the second sentence shall be deleted, in the third sentence,

After the words "the service", the words "ensuring travel

services ', in the third sentence shall be inserted after the phrase "provision of a service

provide travel services on behalf of and for the account of another person is

exempt with a right to deduct tax if individual services

Tourism, included in the travel services are provided in a third

country. "in the fourth sentence, the words" outside the territory of the European

the Community ' shall be replaced by the words "in a third country" and at the end of paragraph

added the sentence "For the definition of tourism services provided by a third

country paragraph 7 sentence third analogy. ".



258. In paragraph 90, para. 2 the initial part of the provision, the words "including delivery

second-hand goods on the basis of a leasing contract "shall be deleted and the

the end of the introductory part of the provision, the words "in the framework of the trading on the

the territory of the European Community ".



259. In paragraph 90, para. 2 (a). (b)), after the words "in accordance with § 62" the words

"or by a person registered for VAT in another Member State for which the

the supply of the goods are exempt from tax according to the current regulation by analogy

another Member State ".



260. In paragraph 90, para. 4 at the end of the text of subparagraph (a)), the words "and 11".



261. In paragraph 90, paragraph 4 the following paragraph 5 is added:



"(5) if the unit cost of the goods does not exceed $ 1,000, is

possible to determine the premium for the tax period, the

the applicable tax rate. In this case, the markup down as the difference

out of the total sales price for the goods delivered and the total cost

the price for the purchased goods, made during the tax period, the distribution of

pursuant to the applicable tax rates. ".



Paragraphs 5 to 14 are renumbered 6 to 15.



262. In paragraph 90, at the end of paragraph 12 be supplemented by "special mode cannot be

also be used for the delivery of goods, if it was applied during its acquisition

the right to deduct. ".



263. In § 92 para. 1 (b). a) after the word "supply" the words

"processed in a certified afinerii, shaped like a brick, with its own

number and with the brand name, purity and weight ".



264. In § 92 para. 3, after the words "tax" the words "without the right to

tax deduction ".



265. In § 92a para. 1 (b). and), the words "with the exception of investment gold"

replaced by the words "with the exception of investment gold".



266. In § 92a para. 5 (b). k), the words "or of the communication, that this is a

the performance of exempt, and reference to the relevant provisions of this

the Act "shall be deleted.



267. In § 92a para. 6, the words "in Czech crowns and Hellers, where appropriate,

rounded to tens of cents or use "shall be replaced by

"according to § 28 para. 2 (a). l) ".



268. In article 93, paragraph 2 reads as follows:



"(2) in the administration by the Customs authorities when import and export of goods

treated in accordance with the legislation governing the management of duty. ".



269. In section 93a, the existing text shall become paragraph 1 and the following

paragraphs 2 and 3 shall be added:



"(2) For a taxable person in the territory of the country, which has no registered office, the place

of business or establishment, with the exception of a person registered under section 88, is

the locally competent tax administrator Tax Office for Prague 1.



(3) a taxable person who becomes liable pursuant to § 94 paragraph.

17, is the locally competent tax administrator locally competent tax authority

its the part that is part of a group. ".



270. In § 94 paragraph. 1, the words ", which has its registered office, place of business or

establishment ' shall be replaced by "the registered office or place of business ', at the end of

the text of the first sentence, the words ", if not in accordance with this

bill payer before ' and the second sentence shall be replaced by the phrase "to comply with the

registration obligation according to § 95 para. 1, it becomes liable for the date of application

the effectiveness of the marketing authorisation. ".



271. In § 94 paragraph 2 reads as follows:



"(2) the taxable person with a registered office or place of business in the territory of the

that



and carries out taxable transactions) or transactions exempted with a

entitled to a tax deduction along with other taxable persons with

domiciled in the national territory on the basis of the Treaty on

Association ^ 10) or other similar agreement, the turnover achieved

separately outside the Association in total with a turnover obtained together with all

the participants of the Association within the framework of the Association exceeds the turnover provided for in paragraph 6, the

becoming a payer from the first day of the third month following the month in the

the turnover was exceeded, if not under this Act by the payer

previously; to comply with the registration obligation according to § 95 para. 2, it becomes

payer of the effective date of the decision on registration,



(b)) carried out taxable transactions, together with the other persons subject to

Dani is domiciled in the national territory on the basis of the Treaty on

Association ^ 10) or other similar agreement, becomes liable for the date of application

the effectiveness of the marketing authorisation of a participant of the Association that is

become a payer as the first, if not the payer under this Act

previously,



(c)) enters into a contract of Association ^ 10) or another similar contract with payer

the joint implementation of the taxable transactions or transactions

exempt with a right to deduct the tax becomes liable for the day

the conclusion of this Treaty. '.



272. In § 94 paragraph. 3, the words ", place of business or establishment"

replaced by the words "or place of business".



273. In § 94 paragraph. 4, the words ", place of business or establishment"

replaced by the words "or place of business".



274. In § 94 paragraph. 6 the first sentence, the words ", place of business or

establishment "shall be replaced by" or place of business ", the words

"carries out taxable transactions or transactions exempted with a claim

a tax deduction, and the acquisition of "shall be replaced by the word

"takes", after the word "State" with the words "in the territory of the country" and in a sentence

Second, the words "pursuant to section 2 para. 2 (a). (b) the value of the goods is included)

supplied to a taxable person by means of the sending of the goods pursuant to section 18 and

the value of the goods which that person purchased in another Member State

from taxable persons registered and transferred to the territory of the country "shall be replaced by

"does not include the value of the new means of transport and the value of the goods,

that is subject to excise duty ".



275. In § 94 paragraph 7 to 12 are added:



"(3) a taxable person with a registered office or place of business in the territory of the

which takes in the territory of another Member State the new transport

the resource or item that is subject to excise duty becomes

the date of the first acquisition by the payer of this item.



(8) a taxable person with a registered office or place of business in the territory of the

the services that are provided pursuant to § 15 para. 1, with the exception of services

exempt without the right to deduct under section 51, becomes

payer date of the provision of those services. The payer is required to admit and

to pay the price of the services provided by this day.



(9) a taxable person with a registered office or place of business in the territory of the

that are provided with the services or delivered goods under § 15 para. 2,

becoming liable for the day of the supply of services or delivery of goods. The payer is

shall be obliged to declare and pay tax on the goods delivered on this day.



(10) a person registered for VAT in another Member State which does not have

registered office, place of business or an establishment within the territory or a foreign person

taxable person that does not have an establishment in the territory of the country, with the exception of

establishments, through which these persons carry out only transactions

exempt without the right to deduct, that take place

the chargeable event with place of performance on the territory of the country outside of the import of the goods,

become a payer on the date of the completion of the implementation, if the person

required to declare and pay tax. If these persons take place of performance

exempt with a right to deduct input tax, with the exception of transactions under section


69, they become liable for day of the first implementation of this performance.



(11) a person registered for VAT in another Member State which does not have a registered place of

or place of business in the territory of the country, or a foreign taxable person,

which spawns in the territory of the establishment, they become the payer, the date of

the establishment, except when such persons are carried out through

establishment in the territory of the country only exempt transactions without

a tax deduction.



(12) a person registered for VAT in another Member State which does not have

registered office, place of business or an establishment within the territory or a foreign person

taxable person that does not have an establishment in the territory of the country, with the exception of

establishments, through which these persons carry out only transactions

exempt without the right to deduction, if the buying of goods from

another Member State in the territory of the country, including new means of transport

and goods that are subject to excise duty, in addition to goods acquired

the Middle person in the context of third-party trade, pursuant to section 17, are becoming

the payer on the day the first acquisition of goods. ".



Footnote No. 65 is repealed.



276. In paragraph 94, the following paragraphs 13 to 17 shall be inserted:



"(1) a person registered for VAT in another Member State which does not have

registered office, place of business or an establishment within the territory or a foreign person

taxable person that does not have an establishment in the territory of the country, which is delivered

Gold under section 92a, with place of performance on the territory of the country, become a payer date

the realisation of the supply of the gold.



(14) a person registered for VAT in another Member State which does not have

registered office, place of business or an establishment in the territory of the country, with the exception of

the establishment, through which the person carries out transactions only

exempt without the right to deduct, and that takes place

the sending of the goods under section 18 to the country, which in the current calendar year

exceeds the amount $ 1 140 0000, becomes liable for the date on which it was

This amount is exceeded. Person registered for VAT in another Member

the State, which does not have a registered office, place of business or an establishment in the territory of the country, with the

the exception of the establishment, through which the person carries out only

exempt transactions without the right to deduct, and that

carries out the sending of goods subject to excise duty under section

18 into the territory, becomes liable for the date of first delivery of this item.



(15) the taxable person that voluntarily submits an application form to register

According to § 95 para. 7 or 8, becomes liable for the date of application referred to in

of the marketing authorisation.



(16) the taxable person identified under section 96 that will take

economic activity becomes liable for the opening date of the economic

activity.



(5) a taxable person who is a member of the group, and to the extent

which part does not become part of the group in accordance with § 5a place

the chargeable event or performance of exempt with a right to deduct

taxes, with the exception of the import of the goods or services under section 69, the place of performance in the

the territory of its parts located outside the territory of the country becomes liable for the day

the completion of the implementation, if the person liable to declare and pay

tax. ".



277. In § 95 para. 1, the words "with the seat, place of business or

establishment in the territory of the country "shall be replaced by the words", which becomes the payer

According to § 94 paragraph. 1. "



278. In paragraph 95, paragraphs 2 to 4 shall be added:



"(2) the taxable person, who becomes the payer



and according to § 94 paragraph 1). 2 (a). and), is required to file an application to register

within 15 days after the end of the calendar month in which exceeded the

the established limit,



(b)) pursuant to § 94 paragraph. 2 (a). (b)), is required to file an application to register

within 15 days from the date of registration of the other party, or



(c)) pursuant to § 94 paragraph. 2 (a). (c)), is required to submit an application form to

registration within 15 days from the date of conclusion of the contract,



and is responsible for the filing of the application for registration, inform the other

the participants of the Association.



(3) a taxable person who becomes liable pursuant to § 94 paragraph. 3, is

required to file an application to register within 15 days from the date of acquisition of the asset.



(4) a taxable person who becomes liable pursuant to § 94 paragraph. 4, is

required to file an application to register within 15 days from the date of registration of the conversion

in the commercial register. A legal person who is the payer, and when you change the

legal form shall not cease nor transferred its assets to the legal successor,

shall, within 15 days from the date of entry of the change of legal form to the business

the Register report a change the tax, that it be indicated on the decision on the

registration. ".



279. In § 95 para. 5 in the first and second sentence, the words "§ 74 para. 5 "

replaced by the words "§ 74 para. 6. "



280. In § 95 paragraph 6 to 11 are added:



"(6) a taxable person with a registered office or place of business in the territory of the

person registered for VAT in another Member State, or a foreign person

taxable, which become liable pursuant to § 94 paragraph. 6 to 14, are

required to file an application to register within 15 days of the date on which the

become a payer.



(7) a taxable person with a registered office or place of business in the territory of the

that is exempt from the application of the tax in accordance with § 6, is entitled to bring

application to register at any time.



(8) a person registered for VAT in another Member State which does not have a registered office,

place of business or an establishment within the territory or a foreign person

taxable person that does not have an establishment in the territory of the country, with the exception of

establishments, through which these persons carry out only transactions

exempt without the right to deduct, which will take place

in the territory of the filling with a right to deduct, shall be entitled to submit

application for registration not later than the date of the first implementation of this

the performance.



(9) a taxable person who becomes liable pursuant to § 94 paragraph. 16,

is required to file an application to register within 15 days from the date of the initiation of the

the economic activities.



(10) a taxable person with a registered office, place of business or place of

in the Czech Republic, which takes place only exempt transactions without

the right to deduct, it is exempt from the obligation to register as a

the payer and is not entitled to file an application for registration. If this person

begins to carry out taxable transactions or transactions exempted with a

entitled to a tax deduction, is required to file an application for registration referred to in

paragraph 1, when its total turnover exceeds the limit laid down in paragraph 6

paragraph. 1. where the taxable person chooses to apply the tax on

rental of land, buildings, flats and non-residential premises pursuant to § 56, may submit a

application to register at any time.



(11) a taxable person who becomes liable pursuant to § 94 paragraph. 17,

is required to file an application to register within 15 days of the date on which the

become liable. ".



281. In paragraph 95, paragraphs 12 and 13 are deleted.



282. section 96, including the title reads as follows:



"§ 96



The persons identified for VAT



(1) a legal person who is not a taxable person, which takes

goods from another Member State in the territory of the country and the total value of acquired

the goods without taxes in the current calendar year exceeds the amount of 326 000 $

becoming a person identified for VAT on the day on which that amount was

is exceeded. The total value of the goods does not include the value of the acquired

new means of transport and the value of the goods which are the subject of

excise duty.



(2) a legal person who is not a taxable person who, in the

the Czech Republic takes from another Member State a new means of transport

or item that is subject to excise duty, the person becomes

identified by the date of the first taxable supply of the goods.



(3) a legal person who is not a taxable person who, in the

the Czech Republic takes the goods from another Member State, which shall submit the application to the

to register, even if the value of the acquired goods shall not exceed

referred to in paragraph 1, becomes a person who is identified for VAT at the date of

the effectiveness of the marketing authorisation. ".



283. section 97, including the title reads as follows:



"§ 97



Registration of persons identified for VAT



(1) a person identified for VAT is required to submit to the locally competent

Tax Manager, an application to register within 15 days from the date of the exceeding of the amount

326 000 CZK. If it purchases from another Member State a new transport

means and goods subject to excise duty, is required to submit

application to register within 15 days from the date of the first acquisition of this item.



(2) a legal person who is not a taxable person, which takes

goods from a person registered for VAT in another Member State, shall be entitled to

submit the application to the competent tax authorities locally to register

at any time. ".



284. In paragraph 98 of paragraph 1. 1 the first sentence, after the words "§ 95 para. 1 "

the words "or under section 95 para. 2 (a). and) ", the words" of the total income or

the proceeds "shall be replaced by the words" total charges ", the words" compensation for

taxable transactions "shall be replaced by" compensation for the tax on the taxable

"and at the end of the text of the first sentence, the words", and the value of the

the goods that it purchased from another Member State without a tax ".



285. In article 98, paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



286. In § 99 paragraph 3 reads:



"(3) of the Bill whose tax period is referred to in paragraph 1 of the calendar


quarter and whose turnover in the previous calendar year amounts

at least Czk 2 0000 0000, is entitled to choose for the tax period

calendar month if the change, notify the tax administration not later than

31 January of the year concerned. ".



287. In § 99 paragraph 8 reads as follows:



"(8) a change of the tax period in accordance with paragraph 3 of the quarterly on

monthly or monthly to quarterly can be done from the beginning

calendar year, if the payer to 31. in January of that year, notify the

tax administrators. In the absence of a change in the reporting period referred to in paragraph 1

or 2, the tax year of the payer does not change in the coming years, until

the payer does not notify the change referred to in paragraph 3. '.



288. In § 99 paragraph 2. 10, the words "pursuant to § 94 paragraph. 11 "shall be replaced by",

that does not have a registered office in the territory of the country or place of business ".



289. In § 101 paragraph. 7, the words "pursuant to § 94 paragraph. 11 "shall be replaced by",

that does not have a registered office in the territory of the country or place of business ".



290. In article 101, the following paragraph 8 is added:



"(8) a person who is not the payer, which was obliged to admit and

pay tax pursuant to § 108 paragraph. 1 (b). k), is required to file a tax

Returns within 25 days after the end of the calendar month in which the duty to

to declare and pay the tax. The tax is payable within the time limit

for the submission of the tax return. ".



291. § 103, including footnote No. 67 repealed.



292. In § 104 paragraph. 1, after the word "the", the words "in this

tax period ".



293. In § 104 paragraph. 2, after the word "the", the words "in this

tax period ".



294. In article 104, paragraph 2, the following paragraph 3 is added:



"(3) the procedure referred to in paragraph 1 or 2 shall not apply if the person who

He was obliged to cancel the deduction under § 72 para. 4 in the tax

the period in which the grounds for the determination of the tax liability

incumbent, said the grounds for the determination of the tax liability

incorrect in the tax return for the tax period and the tax year to

to which they belonged, was in another calendar year. ".



The former paragraph 3 shall become paragraph 4.



295. In § 106 paragraph. 1 the words "on the certificate" shall be replaced by the words "in

the decision "and at the end of the text of paragraph 1, the words" and if

the total value of the goods acquired from another Member State does not exceed the

in the current calendar year, the amount of 326 000 and this value has not been

exceeded in the year past, unless this Act provides otherwise. "



296. In paragraph 106 paragraph. 2 the term "taxable" is deleted.



297. In § 106 paragraph. 3 the first sentence with the number "95" is replaced by "94" and

the second sentence is deleted.



298. In paragraph 106 paragraph. 9, the words "pursuant to § 94 paragraph. 11 to 31. January

the following calendar year "are replaced by the words" which has no

the territory of the registered office or place of business "and the words" the payer does not arise in this

during the current calendar year no obligation to declare and pay

tax "shall be replaced by the words" this taxpayer in the previous calendar year

did not take place in the territory of the taxable transaction or transactions exempt from

tax eligible for a tax deduction. "



299. In section 106a of the paragraph. 8 is the number "5" shall be replaced by the number "6".



300. In paragraph 107 para. 1 the first sentence, the words ", which takes the goods out

another Member State ' shall be deleted, the word "may", the words "shall be added after the

2 calendar years from the date of entry into force of the decision on the

register the calculated from the end of the calendar year in which the decision to

the registration came into effect, "and the words", or if the deadline

referred to in § 16 para. 3 "and the second sentence shall be deleted.



301. In section 107, paragraph 2 reads as follows:



"(2) the tax administrator shall cancel the registration of a person identified by the first tax

After 2 calendar years from the date of entry into force of the decision on the

register the calculated from the end of the calendar year in which the decision to

the registration came into effect, if it for the last 2 calendar years

no detriment arose to the obligation to declare and pay tax. ".



302. In section 107, paragraph 2, the following paragraph 3 is added:



"(3) where a person registered as a taxable person identified shall initiate

economic activity, tax manager cancels its registration as a person

identified by the tax on the date preceding the date of entry into force of

the decision on the registration of payer. ".



The former paragraph 3 shall become paragraph 4.



303. In § 108 paragraph 1 reads:



' (1) declare and pay the tax authorities are required to



and that) the payer of taxable supplies of goods or

the supply of services, or. transfer of real estate with place of performance on the territory of the

with the exception of the delivery of gold under section 92a and except for transactions in respect of which the

required to declare and pay tax to the person to whom the performance of the

is provided,



(b)) of the payer, to which service is provided in accordance with § 15 para. 1 or 4,



(c)) of the payer or a person identified for VAT, which is supplied goods

or provided by the service under § 15 para. 2 and 3,



(d)) of the payer or a person identified for VAT, who take in the Czech Republic

goods from another Member State,



(e)) the buyer that is a payer or person identified for VAT,

which is supplied goods under the conditions laid down in article 17,



(f)) a person in whose favour the goods upon importation of goods under the customs

mode, in which the tax becomes chargeable under section 23,



(g)) the person on whose behalf the goods are returned from a free zone, or

free warehouse back to the territory,



h) foreign taxable person, which provides electronic services

under the special scheme and the territory's as a State opting for the identification,



I) payer that is shipped gold under section 92a,



j) person who is not a payer, which takes in the territory of the new transport

a resource from another Member State,



to the person who shall be) tax on the document. ".



304. In Appendix 1, the code number of the harmonised commodity description

coding of goods, and the name of the item for the first item is replaced by the

with the following text:

"01-05, 07-23,25 Food including beverages (except alcoholic,

limited special

^ Law 70)) and

animals; live animals, seeds, plants

and ingredients normally intended to prepare

the food; products normally

used as a supplement or substitute

the food; water.

Excluding the goods listed in numeric

codes 2203-2208.

06 live trees and other plants; Onion,

the roots and the like; cut flowers

and decorative foliage. ".



Footnote 70:



"70) § 2 (b). g) of law No 379/2005 Coll., on measures to protect against

harm caused by tobacco, alcohol and other addictive

substances and amending related laws. ".



305. In annex 1, items with numerical code "Ex-4818-children's

diapers. "," Ex-6111-baby's diapers. "and" Ex-6209-baby's diapers. "

shall be deleted.



306. In Appendix 1, for the item with the number 28-30, 40, 48,

56, 61, 62 the following entry is inserted: "4818, 6111, 6209 napkins.".



307. in annex No. 1 in the entry with the numerical code Ex 49 with "Ex-"

repealed, and in the text of the item name is the word "booklet," the words

"leaflets, booklets," and after the words "drawing master and" shall be inserted

the word "coloring book".



308. in annex No. 1 is the entry number 4401 semicolon

replaced with a comma.



309. In Appendix 1, the words "06022090-trees, shrubs, bushes and

bushes, grafted or not, of those species that give birth to edible fruit and nuts "

shall be deleted.



310. in annex No. 1, "2004" is replaced by "2007".



311. In Appendix 1, the phrase "if it is before the code number listed

Note the ex, it means that the reduced rate is subject to only the items in the

the annex explicitly stated. "is replaced by the phrase" reduced rate of tax is subject to the

the item that corresponds to the numeric code of the harmonized system at the same time and

expressly referred to the verbal description of this code in the text section

Annex. ".



312. Appendix 2 is added:



"Appendix No. 2 to the law No. 235/2004 Coll.



List of services subject to a reduced rate

The CPA service description

Repair of medical devices referred to in annex 1 to this Act.

35.43.92 Repair of wheelchairs.

41 Collection, purification and distribution of water.

55 accommodation services.

60 Land mass regular transport passengers and their baggage; the right suspension lifts

and the ski lifts.

61 Water mass regular transport passengers and their baggage.

62 Air Mail regular transport passengers and their baggage.

74.70.12 window cleaning Service carried out in the home.

74.70.13 traditional cleaning Services Interior carried out in households.

52.9 health care if not exempted under section 58.

85.3 social work, if it is not exempt from tax under section 59.

53.0 Home care for children, the elderly, sick and disabled citizens.

No 90.01 collection and treatment of waste water and other services related to these activities.

90.02.11 collection and transport of municipal waste.

92 Admission to concerts, film and theatre performances, Fireworks, exhibitions, observation tower,


the fun parks, circuses, museums, Zoological and botanical gardens, historical objects

and similar cultural events; admission to sporting events; use of sports

indoor and uncovered equipment for sports activities; the use of recreational parks and beaches.

57.4 Activities separate artists, if not to grant permission to the enforcement work

enjoy.

93.03 Funeral and related services, including the delivery of goods directly related to the provision of

These services.

gyms and Fitness Services 93.04 exercise, operation of the saunas, Turkish and steam baths.

95 Home care for children, the elderly, sick and disabled citizens.



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 passenger transport

established routes, passengers embarking and disembarking on the advance

designated bus stops or places according to pre-established road

schedules, approved by law No 111/1994 Coll. on road traffic, in

as amended, Act No. 266/1994 Coll., on rail, as amended by

amended, Act No. 49/1997 Coll., on civil aviation and the

amendments to Act No. 455/1991 Coll., on trades

(Trade Act), as subsequently amended, Act No. 114/1995

Coll. on inland navigation, as amended, Decree

The Ministry of transport and communications No. 388/2000 Coll., on public timetables

regular passenger transport services, in the case of regular passenger services to the public.



For the cleaning work in the home for the purposes of this Act, shall be deemed to

cleaning the apartment or family home outside of space, which are not intended to

housing. For the cleaning work in the home is also considered cleaning

the common areas of a residential house.



Permission to work for the enforcement of the authorisation under law No.

121/2000 Coll. on copyright, rights related to the law of

Copyright and on the amendment to certain acts, as amended. ".



313. The title of Annex No. 3: "list of transactions, in the implementation of the

entities engaged in public administration are considered to be persons required to

Dani ".



Article. (II)



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

the relevant existing legal provisions shall apply.



2. for contractual relations of a leasing contracts concluded in accordance with

Act No. 235/2004 Coll., in the version in force until the date of entry into force of this

the law, the subject matter of the contract was passed to the lessee until the day

preceding the date of entry into force of this Act shall apply

the provisions of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this Act.



3. Taxable person, registered as a taxable person identified

pursuant to section 96 and 97 of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this law, and does not apply to her obligation to register

According to § 95 of Act No. 235/2004 Coll., in the version in force from the date of acquisition

the effectiveness of this law, from the date of entry into force of this Act

becomes liable pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act, and shall, within 15 days from the date of

entry into force of this Act, notify the relevant tax authorities,

that is a taxable person.



4. A taxable person with a registered office or place of business in another

Member State and a foreign taxable person having a place of business in the

the country, which is the effective date of this Act does not become

the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, with the exception of the establishment, through

This person carries out only exempt transactions without

to deduct, from the date of entry into force of this law becomes

the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act, and shall, within 15 days from the date of acquisition

the effectiveness of this Act, an application for registration.



5. The amount of turnover for the purposes of registration the payer under section 94 and 95 and cancellation

the payer's registration under section 106 of the Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act, shall be determined for the period

the preceding 12 consecutive calendar months way



and) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, for the calendar month in which the

the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, and



(b)) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act, for the calendar month in which the

the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act.



6. in the case of imported goods which were placed under customs regime of temporary

admission with partial relief from import duties to the day preceding the

the effective date of this Act, the provisions of law No.

235/2004 Coll., in the version in force until the date of entry into force of this Act.



Article. (III)



The Prime Minister shall be empowered, in the collection of laws promulgated the full text

Act No. 235/2004 Coll., on value added tax, as is apparent from the

later laws.



Article. (IV)



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1, 2009.



Vaidya in the r.



Klaus r.



in z. Čunek in r.