Act No. 237 / 2004 Coll.
Act amending certain laws and other measures in connection with the adoption of the Act on Value Added Tax and amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended by Act No 479 / 2003 Coll., and Act No 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Law
Effective from 01.05.2004
Contents
ČÁST DRUHÁ
Čl. II
ČÁST TŘETÍ
Čl. III
ČÁST ČTVRTÁ
Čl. IV
ČÁST PÁTÁ
Čl. V
ČÁST ŠESTÁ
Čl. VI
ČÁST SEDMÁ
Čl. VII
ČÁST OSMÁ
Čl. VIII
ČÁST DEVÁTÁ
Čl. IX
ČÁST DESÁTÁ
Čl. X
ČÁST JEDENÁCTÁ
Čl. XI
ČÁST DVANÁCTÁ
Čl. XII
ČÁST TŘINÁCTÁ
Čl. XIII
ČÁST ČTRNÁCTÁ
Čl. XIV
ČÁST PATNÁCTÁ
Čl. XV
ČÁST ŠESTNÁCTÁ
Čl. XVI
ČÁST SEDMNÁCTÁ
Čl. XVII
ČÁST OSMNÁCTÁ
Čl. XVIII
ČÁST DEVATENÁCTÁ
Čl. XIX
ČÁST DVACÁTÁ
Čl. XX
㤠106
ČÁST DVACÁTÁ PRVNÍ
Čl. XXI
㤠23a
ČÁST DVACÁTÁ DRUHÁ
Čl. XXII
ČÁST DVACÁTÁ TŘETÍ
Čl. XXIII
ČÁST DVACÁTÁ ČTVRTÁ
Čl. XXIV
ČÁST DVACÁTÁ PÁTÁ
Čl. XXV
ČÁST DVACÁTÁ ŠESTÁ
Čl. XXVI
ČÁST DVACÁTÁ SEDMÁ
Čl. XXVII
ČÁST DVACÁTÁ OSMÁ
Čl. XXVIII
ČÁST DVACÁTÁ DEVÁTÁ
Čl. XXIX
ČÁST TŘICÁTÁ
Čl. XXX
㤠57a
㤠98a
㤠99
㤠100
㤠134
㤠135
㤠135a
ČÁST TŘICÁTÁ PRVNÍ
Čl. XXXI
ČÁST TŘICÁTÁ DRUHÁ
Čl. XXXII
ČÁST TŘICÁTÁ TŘETÍ
Čl. XXXIII
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237
THE LAW
of 1 April 2004
amending certain laws and regulations in the context of the adoption of the Value Added Tax Act and amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended by Act No 479 / 2003 Coll., and Act No 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to Act No. 196 / 1993 Coll.
Act No. 196 / 1993 Coll., amending and supplementing Act No. 588 / 1992 Coll., on Value Added Tax, and Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll., is amended as follows:
(1) Article I shall be deleted;
2. In Article III, points 1 to 7 and 9 are deleted and the designation of point 8 is deleted.
3. Article IV shall be deleted;
Amendment to Act No. 42 / 1994 Coll., on supplementary pension insurance with State contribution and on amendments to certain laws related to its implementation, as amended
In Part Two, Title Three of Act No. 42 / 1994 Coll., on the supplementary pension scheme with a State contribution and on the amendments to certain laws related to its implementation, as amended by Act No. 61 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 170 / 1999 Coll., Act No. 353 / 2001 Coll. and Act No. 309 / 2002 Coll., Section 50, including footnote No. 25c, is deleted.
Amendment to Act No. 136 / 1994 Coll., on the coloring and marking of certain petroleum fuels and lubricants and on the measures related thereto, on the addition of Act No. 455 / 1991 Coll., on Business Enterprise (Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumption Taxes, as amended, and amending Act No. 588 / 1992 Coll., on Value Added Tax, as amended
In Act No. 136 / 1994 Coll., on the coloring and marking of certain hydrocarbon fuels and lubricants and on the measures related thereto, on the addition of Act No. 455 / 1991 Coll., on Trade Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the amendment to Act No. 588 / 1992 Coll., on Value Added Tax, as amended, as amended, Act No. 95 / 1996 Coll., Act No. 304 / 2000 Coll., and Act No. 354 / 2003 Coll., the fourth part, including the title, is deleted.
Amendment of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (Law on the valuation of assets), as amended
In Act No 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (Law on the valuation of assets), as amended by Act No 121 / 2000 Coll., the part ninth, including the title and footnote 10a) is deleted.
Amendment to Act No. 129 / 1999 Coll.
In Act No. 129 / 1999 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Taxes, as amended, and Act No. 61 / 1997 Coll., on Lime, as amended, Act No. 354 / 2003 Coll., Article II is deleted.
Amendment to Act No. 17 / 2000 Coll.
In Act No. 17 / 2000 Coll., amending Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and amending Act No. 586 / 1992 Coll., on Income Tax, as amended, as amended, as amended, Act No. 262 / 2001 Coll., the first part, including the title and footnotes, is deleted.
Amendment to Act No. 22 / 2000 Coll.
In Act No. 22 / 2000 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and some other laws, as amended by Act No. 262 / 2001 Coll. and Act No. 354 / 2003 Coll., Part Three, including the title, is deleted.
Amendment of Act No. 100 / 2000 Coll.
In Act No. 100 / 2000 Coll., amending Act No. 87 / 1995 Coll., on savings and credit cooperatives and certain measures related thereto and supplementing Act No. 586 / 1992 Coll., on Income Taxes, as amended, and certain other laws, Part Two, including the title, is deleted.
Amendment of Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and on the amendment of certain other laws (Act on the State Agricultural Intervention Fund), as amended
In Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and amending certain other laws (Act on the State Agricultural Intervention Fund), as amended by Act No. 128 / 2003 Coll., part seven, including the title and footnote No 39a) is deleted.
Amendment to Act No. 241 / 2000 Coll., on economic measures for crisis situations and on the amendment of certain related laws, as amended
In Act No. 241 / 2000 Coll., on economic measures for crisis situations and amending certain related laws, as amended by Act No. 320 / 2002 Coll. and Act No. 354 / 2003 Coll., the third part, including the title and footnote No. 48i, is deleted.
Amendment to Act No. 141 / 2001 Coll.
In Act No. 141 / 2001 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and some other laws, as amended by Act No. 354 / 2003 Coll., Part Three, including the title, is deleted.
Amendment to Act No. 262 / 2001 Coll.
In Act No. 262 / 2001 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 17 / 2000 Coll. and Act No. 22 / 2000 Coll., as amended by Act No. 354 / 2003 Coll., the second and third parts, including the headings, are deleted.
Amendment of Act No. 477 / 2001 Coll., on Packaging and on the Amendment of Certain Acts (Law on Packaging)
In Act No. 477 / 2001 Coll., on Packaging and on the Amendment of Certain Acts (Law on Packaging), as amended by Act No. 274 / 2003 Coll., Part Five, including the title, is deleted.
Amendment to Act No. 56 / 2001 Coll., on the Terms and Conditions of Operation of Vehicles on the Road and amending Act No. 168 / 1999 Coll., on Insurance of Liability for Damage Caused by the Operation of a Vehicle and on the Amendment of Certain Related Acts (Act on Insurance of Liability of the Vehicle), as amended
Act No. 56 / 2001 Coll., on the conditions for the operation of vehicles on the road and amending Act No. 168 / 1999 Coll., on the insurance of liability for damage caused by the operation of a vehicle and on the amendment of certain related laws (Act on Insurance of Liability from the operation of a vehicle), as amended by Act No. 307 / 1999 Coll., as amended by Act No. 478 / 2001 Coll., Act No. 175 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 193 / 2003 Coll. and Act No. 103 / 2004 Coll., is amended as follows:
1. In Article 6, at the end of paragraph 3, the dot is replaced by a comma and the following point (c) is added:
"(c) when a new means of transport has been acquired from another Member State of the European Union, value added tax has been paid under a special legislation."
2. In Article 6, at the end of paragraph 5, the dot is replaced by a comma and the following point (h) is added:
"(h) a certificate of payment of value added tax in the case of the acquisition of a new means of transport from another Member State of the European Union."
Amendment to Act No. 276 / 2002 Coll.
In Act No. 276 / 2002 Coll., amending Act No. 526 / 1990 Coll., on Prices, as amended, and Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Part Two, including the title, is deleted.
Amendment to Act No. 320 / 2002 Coll., on the amendment and repeal of certain laws in connection with the termination of the activities of the district authorities, as amended
In Act No. 320 / 2002 Coll., on the amendment and repeal of certain laws in connection with the termination of the activities of the district authorities, as amended by Act No. 426 / 2002 Coll., Act No. 518 / 2002 Coll., Act No. 354 / 2003 Coll. and Act No. 356 / 2003 Coll., the 15th part, including the title, is deleted.
Amendment to Act No. 575 / 2002 Coll.
In Act No. 575 / 2002 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and Act No. 353 / 2001 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended, and some other laws, the second part, including the title, is deleted.
Amendment to Act No 322 / 2003 Coll.
Act No. 322 / 2003 Coll., amending Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and Act No. 13 / 1993 Coll., the Customs Act, as amended, is amended as follows:
1. Part One shall be deleted with the exception of Article II (9).
2. point 9 of Article II shall be deleted;
Amendment to Act No. 358 / 1992 Coll., on notaries and their activities (notarial order), as amended
Act No. 358 / 1992 Coll., on notaries and their activities (notarial order), as amended by Act No. 82 / 1998 Coll., Act No. 30 / 2000 Coll., Act No. 370 / 2000 Coll., Act No. 120 / 2001 Coll., Act No. 317 / 2001 Coll., Act No. 352 / 2001 Coll., Act No. 501 / 2001 Coll., Act No. 6 / 2002 Coll., Found of the Constitutional Court No. 349 / 2002 Coll., Constitutional Court No. 476 / 2002 Coll., Act No. 88 / 2003 Coll., and Act No. 18 / 2004 Coll., is amended as follows:
1. Paragraph 106, including footnote 5b, reads:
For the activities of a notary, the fee, compensation for the missed time and reimbursement of the final expenses shall be payable to the notary and, if the notary is a payer of value added tax (hereinafter referred to as "VAT '), also the amount corresponding to that tax, which the notary is obliged to pay for the remuneration and compensation under a special law. 5b)
5b) Act No. 235 / 2004 Coll., on Value Added Tax. '.
2. In Article 108, the words ", compensation for time missed, reimbursement of final expenses, and, if the notary is a tax payer, the amount corresponding to that tax, which the notary is obliged to pay under special legislation, shall be inserted after the words" The fee of the notary. "
Amendment to Act No. 85 / 1996 Coll., on the Advocacy, as amended
In Act No. 85 / 1996 Coll., on the Advocacy, as amended by Act No. 210 / 1999 Coll., Act No. 120 / 2001 Coll., Act No. 6 / 2002 Coll., Act No. 228 / 2002 Coll., the Constitutional Court Found No. 349 / 2002 Coll. and Act No. 192 / 2003 Coll., the following Section 23a is inserted after § 23, which includes footnote No 10a):
If the lawyer is a payer of value added tax, the lawyer shall also be liable for the remuneration and compensation provided for in Paragraph 22 or 23 for the amount corresponding to that tax which the lawyer is obliged to pay under a special law on remuneration and compensation. 10a)
10a) Act No. 235 / 2004 Coll., on Value Added Tax. '.
Amendment to Act No. 99 / 1963 Coll., Civil Code, as amended
Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000 Coll.
1. In Section 137, the following paragraph 3 is added:
"(3) In the cases referred to in paragraph 2, the costs shall also include the amount corresponding to value added tax (hereinafter referred to as" VAT ') which the lawyer, notary or patent agent is obliged to pay under a special law on the remuneration for representation and compensation. 57a)
57a) Act No. 235 / 2004 Coll., on Value Added Tax. '.
2. Paragraph 140 (2) reads as follows:
"(2) If a participant has been appointed as a representative, his final expenses and remuneration shall be paid by the State; the right of the lawyer, if he is a taxpayer, shall be increased by the amount corresponding to that tax which the lawyer is obliged to pay under a special law on the remuneration of representation and the reimbursement of final expenses. 57a) In justified cases, the State shall provide the lawyer with a reasonable advance. ';
3. Paragraph 140 (3) reads as follows:
"(3) In the proceedings for inheritance, the notary's remuneration and expenses shall be paid by the heir who has acquired an inheritance which is not overpaid; if the notary is a tax payer, in this case the heirs shall also pay the amount corresponding to that tax which the notary is obliged to pay under a special legislation. 57a) If there are several heirs, these costs shall be borne by the relative proportion of the net value of their inheritance shares. In other cases, these costs shall be borne by the State. ';
4. In Article 151a, the words "and, where the tax is paid, the amount corresponding to that tax, which the notary is obliged to pay under the special legislation, 57a), shall be inserted after the word" expenditure. "
Amendment to Act No. 150 / 2002 Coll., Administrative Rules, as amended
Act No. 150 / 2002 Coll., Administrative Rules, as amended by Act No. 192 / 2003 Coll. and Act No. 22 / 2004 Coll., is amended as follows:
1. In Paragraph 35 (7), the following sentence is inserted after the first sentence, including footnote 6 (a): "Where a representative of one of the persons referred to in paragraph 2 is appointed to the appellant, who is the payer of value added tax (hereinafter referred to as" VAT '), that entitlement to the State shall be increased by an amount corresponding to that which that person is required to pay under a special legislation on the remuneration of representation and reimbursement of final expenses. 6a)
6a) Act No. 235 / 2004 Coll., on Value Added Tax. '.
2. In Paragraph 57, the present text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Where the representative of a participant is a lawyer who is a taxpayer, the costs of the proceedings shall also include the amount corresponding to that tax, which the lawyer is obliged to pay in accordance with a special law on the remuneration of representation and compensation. 6a) '.
Amendment to Act No. 141 / 1961 Coll., on Criminal Procedure (Criminal Code), as amended
In Article 151 (2) of Act No. 141 / 1961 Coll., on the Criminal Procedure (Penal Code), as amended by Act No. 57 / 1965 Coll., Act No. 58 / 1969 Coll., Act No. 149 / 1969 Coll., Act No. 48 / 1973 Coll., Act No. 1 / 1999 Coll., Act No. 25 / 1993 Coll., Act No. 115 / 1993 Coll., Act No. 152 / 1995 Coll., Act No. 178 / 1990 Coll., Act No. 209 / 1997 Coll., Act No. 148 / 1994 Coll.
3) Act No. 235 / 2004 Coll., on Value Added Tax. '.
Amendment to Act No. 437 / 2003 Coll.
In Act No. 437 / 2003 Coll., amending Act No. 563 / 1991 Coll., on Accounting, as amended, and some other laws, Part Five is deleted.
Amendment to Act No. 438 / 2003 Coll.
In Act No. 438 / 2003 Coll., amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, and some other laws, Part Six is deleted.
Amendment to Act No. 117 / 1995 Coll., on State Social Support, as amended
In Paragraph 32 (1) of Act No. 117 / 1995 Coll., on State Social Aid, the number "1.10 'is replaced by" 1.54'.
INDIVIDUAL CONTRIBUTION TO A KID
1. The contribution shall be granted by the State to the child not provided for as a one-off aid in connection with changes in the amount of value added tax.
2. A child entitled to a child's allowance shall be entitled to a child's allowance under the Act on State Social Support for May 2004.
3. The amount of the child's contribution is CZK 2,000.
4. The child's allowance shall be paid without application on the date of payment of the child's allowance in June 2004 or, where appropriate, on the date on which the child's allowance is paid for May 2004, if the child's allowance is not paid in June 2004.
5. The child's contribution shall be paid by the State Social Support Office responsible for the payment of the child allowance for May 2004.
6. The child's contribution shall be paid to the recipient of the child's allowance due for May 2004 in the same way as the child's allowance.
7. No written decision shall be given on entitlement to the child; the grant of the child's contribution is notified in writing by the State Social Support Office. The procedure referred to in the first sentence may be applied within 30 days of the date on which the child allowance was paid for May 2004, in writing with the competent State Social Aid Office; procedures for such objections shall be treated in a similar manner to those for objections in respect of State social aid benefits.
(8) The entitlement to the child's contribution shall expire on 31 May 2005.
9. Where income is determined for the purposes of other legislation, the child's contribution shall not be taken into account.
10. The child's contribution shall not be affected by the execution of the decision.
11. The cost of paying the child's contribution shall be borne by the State budget.
INDIVIDUAL PENSION CONTRIBUTION
1. The contribution to the pensioner shall be granted by the State to the pensioners as a one-off assistance in connection with changes in the amount of value added tax.
2. Entitlement to the pension allowance shall be granted to a natural person who is entitled to a pension (part of the pension) from the Czech pension insurance ("pension ') for at least part of June 2004. If the pensioner is entitled to more than one pension in that month, the pension allowance shall be payable only once.
3. The amount of the pension is CZK 1,000.
4. The pension shall be paid to the pensioner without application on the date of payment of the pension paid in June 2004 or at the earliest possible date of payment of the pension if the pension is not paid in June 2004. If entitlement to a pension was lost in June 2004 before the date on which the pension was paid, the pension shall be paid to the pensioner on the basis of a written request within 60 days of the date of receipt of the application.
5. The pension shall be paid to the pensioner by the social security authority responsible for the pension in June 2004.
6. The pension shall be paid to the pensioner in the same way as the pension is paid in June 2004 or, where appropriate, the pension paid within the following time limit. In the case referred to in the second sentence of point 4, the allowance shall be paid to the pensioner in cash.
7. The institution referred to in point 5 shall give a written decision on entitlement to the pension to the pensioner only if the beneficiary of the pension so requests in writing within 60 days of the date on which the pension was paid for June 2004. The proceedings concerning this Decision, including the submission of appeals in administrative proceedings, shall be treated in a similar manner to those relating to pension insurance.
8. Entitlement to pay the pension shall cease on 30 June 2005.
9. Where income is determined for the purposes of other legislation, the pensioner's contribution shall not be taken into account.
10. The pensioner's contribution may not be affected by the execution of the decision.
11. The cost of paying the pension allowance shall be borne by the State budget.
Amendment to Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll.
Act No 353 / 2003 Coll., on excise duties, as amended by Act No 479 / 2003 Coll., is amended as follows:
1. in Article 11 (1) (d), at the end of the period, the text shall be replaced by a semicolon and the following text, including footnote 17 (a), shall be added: "These products may only be transported from another Member State with the accompanying documents referred to in Article 26 to be issued by the consignor and with a certificate of exemption from excise duty drawn up in accordance with the model and in the manner set out in the relevant European Community Regulation. 17a)
(17a) Commission Regulation (EC) No 31 / 96 on an exemption certificate. '
2. In Paragraph 11 (1), the dot is replaced by a comma at the end of the paragraph and the following point (e) is added:
"(e) transported from the territory of another Member State to the persons referred to in Article 15 (1) (a) to (d); such products may be transported from another Member State only with the accompanying documents referred to in Article 26 to be issued by the consignor and with a certificate of exemption from excise duty drawn up in accordance with the model and in the manner set out in the relevant European Community Regulation. 17a) '.
3. In Article 13 (1), "Article 53 (3) 'is replaced by" Article 53 (3) to (5)';
4. In the first sentence of Paragraph 13 (5), the words "or balances' are deleted.
5. In Article 13 (14), the semicolon is replaced by a comma and the text behind the semicolon is replaced by "unless otherwise provided for by this law (§ 73)."
6. In Article 14 (1) (b), the words "in the tax period following the tax period in which they were put into free circulation 'are deleted.
7. In Article 15 (2) (b), the words "and to the person referred to in paragraph 1 (d) 'are deleted.
8. In Paragraph 15 (3), the following sentence is added at the beginning of the paragraph: "The tax paid shall be refunded without restriction to the institutions of the European Communities. '
9. In Article 15 (11), "to (d) 'is replaced by" to (c)';
10. in Article 15 (12) (a), the words "or" and the words "or the institution of the European Communities" shall be replaced by the words "or"; "
11. in Article 15 (12) (e), the words "or institution of the European Communities" shall be deleted;
12. in Article 19 (4), the words "(§ 59 (3) and § 78 (5))" shall be replaced by "(§ 5, § 59 (3) and § 78 (5)";
Contents
ČÁST DRUHÁ
Čl. II
ČÁST TŘETÍ
Čl. III
ČÁST ČTVRTÁ
Čl. IV
ČÁST PÁTÁ
Čl. V
ČÁST ŠESTÁ
Čl. VI
ČÁST SEDMÁ
Čl. VII
ČÁST OSMÁ
Čl. VIII
ČÁST DEVÁTÁ
Čl. IX
ČÁST DESÁTÁ
Čl. X
ČÁST JEDENÁCTÁ
Čl. XI
ČÁST DVANÁCTÁ
Čl. XII
ČÁST TŘINÁCTÁ
Čl. XIII
ČÁST ČTRNÁCTÁ
Čl. XIV
ČÁST PATNÁCTÁ
Čl. XV
ČÁST ŠESTNÁCTÁ
Čl. XVI
ČÁST SEDMNÁCTÁ
Čl. XVII
ČÁST OSMNÁCTÁ
Čl. XVIII
ČÁST DEVATENÁCTÁ
Čl. XIX
ČÁST DVACÁTÁ
Čl. XX
㤠106
ČÁST DVACÁTÁ PRVNÍ
Čl. XXI
㤠23a
ČÁST DVACÁTÁ DRUHÁ
Čl. XXII
ČÁST DVACÁTÁ TŘETÍ
Čl. XXIII
ČÁST DVACÁTÁ ČTVRTÁ
Čl. XXIV
ČÁST DVACÁTÁ PÁTÁ
Čl. XXV
ČÁST DVACÁTÁ ŠESTÁ
Čl. XXVI
ČÁST DVACÁTÁ SEDMÁ
Čl. XXVII
ČÁST DVACÁTÁ OSMÁ
Čl. XXVIII
ČÁST DVACÁTÁ DEVÁTÁ
Čl. XXIX
ČÁST TŘICÁTÁ
Čl. XXX
㤠57a
㤠98a
㤠99
㤠100
㤠134
㤠135
㤠135a
ČÁST TŘICÁTÁ PRVNÍ
Čl. XXXI
ČÁST TŘICÁTÁ DRUHÁ
Čl. XXXII
ČÁST TŘICÁTÁ TŘETÍ
Čl. XXXIII
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Regulation Information
| Citation | Act No. 237 / 2004 Coll., amending certain laws and other measures in connection with the adoption of the Act on Value Added Tax and amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., and Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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