Tax Laws 2019

The best-selling tax publication in the Czech Republic!

The publication contains the full text of all tax laws as of 1 April 2019, including all numbers.

Attention - all the changes of the newly approved tax package inside - it affects the Income Tax Act, the VAT Act, the Excise Act and the Tax Code. Different fonts are used to clearly distinguish changes effective January 2019 and later, including the tax package.

The file contains the Income Tax Act, Act on reserves for determining the income tax base, Real Estate Tax Act, the Senate's statutory measure on the real estate acquisition tax, Road Tax Act, VAT Act, Excise Duty Act, selected provisions of the Public Budget Stabilisation Act, regulating three energy taxes and the Gambling Tax Act. The procedural provision is contained in the classified tax code.

A brief annotated overview of the amendments adopted during 2018 and effective from the beginning of 2019 and the amendments effective from 1 April 2019 is concentrated in the introduction of the publication. It is an important tool for the reader to keep track of the changes taking place in the tax area. The advantages of the file include not only the marking of the amended text in a different typeface, but also the fact that before the text of the law – for major amendments to laws – includes expert commentaries of the staff involved in various degrees in the preparation and application of the included laws and their amendments. The issuance of a set of tax laws is always in response to the adoption of significant changes to laws that affect a large number of persons.