List of legal forms of companies on the Finance Ministry's web pages01/04/07 / cata_tax-news

Under Section 19 subs. 3 letter a) ITA (Act no. 586/1992 Coll., on income tax, as amended), the Finance Ministry has published on its web pages lists of the different forms of companies and taxes in relation to EEC directives on mergers, common taxation of parent and subsidiary companies, taxation of interest and licence fees (Council Directive 90/434/EEC, as amended by Council Directive 2005/19/EC and Council Directive 2006/98/EC, Council Directive 90/435/EEC, as amended by Council Directive 2003/123/EC and Council Directive 2006/98/ES and Council Directive 2003/49/EC, as amended by Council Directive 2004/66/EC,  Council Directive 2004/76/EC and Council Directive 2006/98/EC). With effect as of 1 January 2007 this notice replaces the notice published in Financial Bulletin no. 6/2004 and also includes the legal forms and taxes relevant following the extension of the EU to include Bulgaria and Rumania.