At its last session on 17 April, the Government passed the Act on Particular Changes in Taxation (zákon o změně daňových zákonů). The Ministry of Finance had proposed the Bill in connection with the New Civil Code. In fact, the Bill does not change any of the taxes or taxation principles. The aim of the Bill is only to clarify the terminology of taxes and taxation stipulated in the New Civil Code. The Bill also reflects the intended start of the unified collection point. Furthermore, the Bill stresses the principle of the tax law that stipulates the duty of the tax collector to prove the tax liability.
As intended, the Bill should come into force in January, 2014.
For further information, click here (explanatory report).
12th October 2020