Taxation of Church Restitutions
Pl. ÚS 5/19 of 1 October 2019 Taxation of Church Restitutions The Czech Republic JUDGMENT of the Constitutional Court in the Name of the Republic The plenum of the Constitutional Court, consisting of Chairman Pavel Rychetský and Justices Ludvík David, Jaroslav Fenyk, Josef Fiala, Jan Filip, Jaromír Jirsa (judge rapporteur), Tomáš Lichovník, Radovan Suchánek, Kateřina Šimáčková, Vojtěch Šimíček, Milada Tomková, David Uhlíř and Jiří Zemánek, concerning a petition from a group of senators, acted for by Senator Ing. Petr Šilar, represented by JUDr. Jakub Kříž, Ph.D., attorney, with his registered office at Týnská 633/12, Prague 1, seeking the annulment, in § 18a par. 1 let. f) of Act no. 586/1992 Coll., on Income Taxes, as amended by Senate Statutory Measure no. 344/2013 Coll. and Act no. 125/2019 Coll., of the words “with the exception of financial compensation,” in eventum the annulment of Act no. 125/2019 Coll., which amends Act no. 428/2012 Coll., on Property Settlement with Churches and Religious Communities and Amending Certain Laws (the Act on Property Settlement with Churches and Religious Communities), and Act no. 586/1992 Coll., on Income Taxes, as amended by later regulations, with the participation of the Chamber of Deputies of the Parliament of the Czech Republic and the Senate of the Parliament of the Czech Republic, as parties to the proceedings, and also with the participation of a) the government, b) a group of deputies, acted for by Deputy Marek Benda, c) a group of senators, acted for by Senator Zdeněk Hraba, represented by JUDr. PhDr.
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