Abstract
Act no. 80/2013 Coll. canceled with effect from 3 April 2013 part of sec. 18, par. 4, subs. e) of the Income Tax Act in the words "and from their first sale" and modified temporary provisions for this cancellation. The Act was adopted because when discussing the Act on property settlement with churches and religious societies it could no longer be reflected the agreement between the former governmental coalition and MP Doktor.
The time during which took place the legislative process, i.e. the time from the submission of the bill to the Chamber of Deputies till the publication of the Act in the Collection of Acts is relatively short. Temporary provision of the Act is real retroactive and it applies to incorrect tax periods.
However, with regard to the fact that the property began to be issued to the beneficiaries, this temporary provision will never be applied in practice. The Act contains a considerable amount of legislative-technical mistakes.
I think that most of that is due to the fact that it is a parliamentary bill which has not been created by the central administrative authority for taxes (i.e. the Ministry of Finance), it did not pass the standard notice and comment proceeding and it was not discussed by the Legislative Council of the Government, resp. by its committees. It is not possible to surely state that in this case the act would have been perfect, but I am sure that the quality would have been much better.