Czech Republic: Law of Offshore
Table of Statutes
This is a non-exhaustive list of the main Czech Republic statutes affecting taxation. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.
- The Tax System Act No. 212/1992
- The Administration of Taxes and Fees Act No. 337/1992 (amended)
- The Real Estate Tax Act No. 338/1992
- The Inheritance Tax, Gift Tax and Real Estate Transfer Act No. 357/1992
- The Income Tax Act No. 586/1992
- The Economic Competition Protection Act No. 143/2001 Coll.
- The Excise Duties Act No. 353/2003
- The Customs Act No. 13/1993 (amended 2004)
- The Value Added Tax Act No. 235/2004, as amended by Act No. 302/2008