Act No. 261/2007 Coll. on stabilization of public budgets

PLEASE NOTE: The following text has been translated using machine translation and may therefore contain misleading information. Should you wish to engage in legal cases, use either quality translations or professional legal services.

If you find a translation incomprehensible, contact us – we will try to provide a better one.

(effective from 1 January 2014 except )

261/2007 Coll.

ACT

of 19 September 2007

on stabilization of public budgets

Act No. 2/2009 Coll. and Act No. 206/2009 Coll., Act No. 282/2009 Coll., Act No. 281/2009 Coll., Act No. 292/2009 Coll., Act No. 199/2010 Coll.

Act No. 329/2011 Coll . , Act No. 366/2011 Coll . , Act No. 420/2011 Coll . , Act No. 167/2012 Coll . , Act No. 463/2012 Coll . , Act No. 313 / 2013 Coll.

Law No 340/2013 Sb . and Law No 344/2013 Sb .

incorporated editorial correction

Parliament passed the Act of the Czech Republic:

PART ONE

Amendment of the Income Tax

Article. I

Act No. 586/1992 Coll. On Income Tax, as amended by Act No. 35/1993 Coll. Act No. 96/1993 Coll., Act No. 157/1993 Coll., Act No. 196/1993 Coll ., Act No. 323/1993 Coll. Act No. 42/1994 Coll. Act No. 85/1994 Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll., Act No. 32/1995 Coll. Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995 Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll. , Act No. 18/1997 Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997 Coll., Act No. 227/1997 Coll., Act No. 111 / 1998 Coll., Act No. 149/1998 Coll., Act No. 168/1998 Coll., Act No. 333/1998 Coll. Act No. 63/1999 Coll., Act No. 129/1999 Coll. Act No. 144/1999 Coll., Act No. 170/1999 Coll., Act No. 225/1999 Coll., the Constitutional Court promulgated under No. 3/2000 Coll. Act No. 17/2000 Coll. Act No. 27/2000 Coll., Act No. 72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No. 121/2000 Coll., Act No. 132 / 2000 Coll., Act No. 241/2000 Coll., Act No. 340/2000 Coll., Act No. 492/2000 Coll., Act No. 117/2001 Coll., Act No. 120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No. 483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No. 198/2002 no., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No. 308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll. Act No . 362/2003 Coll., Act No. 438/2003 Coll. Act No. 19/2004 Coll. Act No. 47/2004 Coll. Act No. 49/2004 Coll., Act No. 257/2004 Coll ., Act No. 280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004 Coll., Act No. 669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No. 342/2005 Coll. , Act No. 357/2005 Coll., Act No. 441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No. 552/2005 Coll., Act No. 56 / 2006 Coll. Act No. 57/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No. 189/2006 Coll. Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No. 245/2006 Coll., Act No. 264/2006 Coll., Act No. 267/2006 Coll., Act No. 585 / 2006 Coll., Act No. 29/2007 Coll. Act No. 67/2007 Coll. and Act No. 159/2007 Coll. as follows:

1) In § 3, at the end of paragraph 4 replaced by a comma and the following letters f) to h), which including footnote No. 1e added:

“F) revenue generated by

1) donating real estate or other assets,

2) transfer of property or other assets,

among persons in close connection with the early termination of operation of agricultural agricultural business 1e), “.

g) income arising from the settlement of the division between co-owners of property unit trusts by size of their shares 1d), income from the settlement of marital property 4g),
h) the amount paid by health insurance by which the limit was exceeded regulatory fees and charges for drugs or food according to special regulations governing the limits of regulatory fees and charges for drugs or food

____________________________________

1e) Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by European Agricultural Fund for Rural Development (EAFRD).

Government Regulation No. 69/2005 Coll. On establishing the conditions for granting subsidies in connection with the early termination of operation of agricultural activities of agricultural enterprises, as amended by Government Regulation No. 512/2006 Coll. “.

2) In § 4 paragraph 1 letter h) reads:

“H) income received in the form of benefits and services from the health insurance 42), pension insurance under the Act on pension insurance, 43), state social support 44), financial assistance to crime victims by a special act 44a), social security, 45), the performance of application of instruments of state employment policy 46) and health insurance 47), and performance of foreign mandatory insurance of the same species, but in the case of income paid in the form of regular income or pension is exempt from income only to the total amount of € 198 000 CZK per year, which does not include the amount of premium or contribution to a pension under special legislation 2c). ”

3) In § 4, paragraph 1 point. i) the word “support” the words “and contributions from public funds.”

4) In § 4, paragraph 1, letter p), including footnote 4 reads:

“P) income derived in the form of accident insurance benefits in accordance with special legislation governing accident insurance 4),

_____________________________________

4) Act No. 266/2006 Coll., Casualty insurance. “.

5) In § 4 paragraph 1 letter r) reads:

‘R) income from the transfer of membership rights team from the transfer of ownership of shares in a transformed team 13), the transfer of participation in commercial companies or from sales of securities not listed under the letter w) exceeds the time between acquisition and transfer for 5 years. Time 5 years between the acquisition and transfer of cooperative membership rights, property shares in a transformed team 13) or participation in the company to shorten the period during which the taxpayer was a partner company or a team member before the conversion of the company or cooperative. If the conditions set in § 23b or 23c, 5 years between the acquisition and transfer does not break the exchange of shares, merger or division of the company. exemption does not apply to income from the transfer of membership rights associations, participation in the transfer of commercial companies or from the sale of securities, if they were taken from the commercial property taxpayer, within 5 years after completion of its business or other gainful activity. exemption does not apply to income derived by the taxpayer from future cooperative transfer of membership rights, the transfer of further share a transformed team, participate in the transfer commercial companies or from the sale of securities at a time within 5 years of acquisition and the future transfer of membership rights associations, participation in the transfer of commercial companies or from the sale of securities acquired from his business assets, the revenues resulting from the conversion at the time in 5 years from out of business or other self-employment tax payer even if the contract will be concluded on transfer to 5 years after completion of the acquisition or business or other gainful activity. ”

6) In § 4, paragraph 1 point. t) the word “support” is replaced by the word “support”.

7) In § 4, paragraph 1 point. u) the second sentence the words “housing needs 4e)” replaced by “housing needs”.

Footnote No. 4, is repealed.

8) In § 4 paragraph 1 letter w) reads:

“W) Proceeds from sale of investment securities and collective investment securities under a special regulation governing capital market undertakings exceeds the time between acquisition and transfer of such securities when selling them for 6 months, and earnings per share of participation certificate the abolition of the mutual fund exceeds the time between acquisition of the share certificate and the date of repayment for 6 months. exemption applies only to persons whose total share, direct or indirect, in the capital and voting rights at the time did not exceed 24 months before sale securities of 5%. 6 months time between the acquisition and transfer of securities with the same taxpayer does not break when mergers or acquisitions, mutual funds or closed-end mutual fund conversion to an open-ended mutual fund. exemption does not apply to income from the sale of securities that are or have been included in the commercial property, within six months after the end of the business or other self-employment, and income from capital. exemption does not apply to income from shares per participation certificate when canceling mutual fund that has been or is included in the assets , within 6 months after the end of the business or other gainful activity. In exchange for other shares of the issuer of shares with a total nominal value of the same period of 6 months between acquisition and transfer of securities with the same taxpayer does not cut, similarly as in the exchange of shares merger or division of the company, subject to the conditions specified in § 23b, 23c nebo. exemption does not apply to income derived by the taxpayer from future sales of securities effected at a time within 6 months of acquisition, and the future sale of securities that are or were included in the commercial property, within six months after the end of the business or other gainful activity, even if the purchase contract will be up to 6 months from the acquisition or after 6 months out of business or other gainful activity. similarly for income allocated to minority shareholders as consideration for exercising the right of the main shareholder in the purchase of securities under a special law 13d). ”

9) In § 4, paragraph 1, point y) is deleted.

The existing letters z) of up to) is renumbered s) to Zn).

10) In § 4, paragraph 1 point. y), the word “management” is deleted.

11) In § 4, paragraph 1, letter zg) is deleted.

The existing letters zh) to Zn) are renumbered zg) to change).

12) In § 4, at the end of paragraph 1, replaced by a comma and the following letter of n), which reads:

“Zn) income under § 7 bankrupt resulting in a tax period when it was decided to permit the reorganization under a special legal regulation 19a), and two tax periods immediately following the taxable period in which it was decided to permit the reorganization, if they avoid completion of the reorganization. “.

13) In § 5, paragraph 5, the last sentence is deleted.

14) In § 5, paragraph 10, the words “of contractual relationships” are deleted.

15) In § 6, paragraph 1, at the end of the text of subparagraph b) the words “work and income for the liquidators.”

16) In § 6, paragraph 4, first sentence is replaced by the phrase “revenue billed or paid by an employer established or resident in the territory of the Czech Republic and income from taxpayers as defined in § 38c, after an increase under paragraph 13 separate tax base for the taxation of tax withholding tax rate pursuant to § 36 paragraph 2, in the case of income pursuant to paragraph 1.) and d) and paragraph 10, the total amount of the increase under paragraph 13 by the same employer for the calendar month shall not exceed the amount of CZK 5,000. ” .

17) In § 6 paragraph 7 point. a) the words “(hereinafter referred to as” set up a special regulation “)” are deleted.

18) In § 6 paragraph 9 letter a) reads:

“A) the amounts paid by the employer to cover expenses related to professional development and retraining of employees related to the subject of his activities, except for amounts spent on upgrading skills, this exemption does not apply to income arising in this regard employees as wages, salary, reward or compensation for loss of income. ”

19) In § 6, paragraph 9, point e) is deleted.

Existing letters f) to v) is renumbered e) to u).

20) In § 6, paragraph 9, letter f) is deleted.

The existing letters g) to u) are denoted as letters f) to t).

21) In § 6, paragraph 9, at the end of i) the words “up to a maximum amount of CZK 3 500 per month.”

22) In § 6 paragraph 9 letter m), including footnotes 6e follows:

“M) additional fee or surcharge for service abroad in foreign currency provided by special legislation soldiers and members of security forces 6e) posted in the units of multinational or international security forces outside the Czech Republic for work abroad,

____________________________________

6e) For example § 11 paragraph 3 of Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, § 119 of Act No. 361/2003 Coll. service of members of security forces, as amended. “.

23) In § 6 paragraph 9 letter p) including footnote No. 123 reads:

“P) employer contribution to pension insurance with state contribution paid to the account of his employees in the pension fund 9a), the amount of premiums paid by employer insurance 34b) for employees of insurance on survival or on death or survival or for pension insurance, and even at the conclusion of past performance in the case of entitlement to retirement pension or full disability pension, or in case if it becomes fully disabled employee under the Act on pension insurance, or in case of death (hereinafter referred to as “life insurance”), the an insurance contract between the employer as the policyholder and the insurer who is authorized to carry on insurance business in the Czech Republic according to special legal regulation 89) or another insurance company established in a Member State of the European Union or European Economic Area, provided that the contract was negotiated payment of insurance benefits after 60 calendar months and at the same time earlier in the age of 60 years, but in the aggregate maximum amount of CZK 24 000 per year by the same employer. This applies in cases where the right to the benefits of private insurance contracts of life insurance insured employee, and if the insured event is the death of the insured, the person appointed by a special regulation on the insurance contract 123), except an employer who paid premiums,

____________________________________

123) § 51 of Act No. 37/2004 Coll. “.

24) In § 6 paragraph 9 letter s), including footnotes 47a and 47b reads:

‘S) income received in the form of wage compensation, salary or remuneration or reduced pay or reduced pay for a period of temporary incapacity or quarantine pursuant to special regulations 47a), the minimum entitlement to a designated special legislation governing labor relations 47b)

____________________________________

47a) For example, § 192 to 194 of the Labour Code, § 34, paragraph 4 of Act No. 236/1995 Coll. On wages and other factors associated with the position of representatives of state power and certain state bodies, judges and members of the European Parliament, as amended regulations, § 73, paragraph 4 of Act No. 128/2000 Coll., on Municipalities (Municipal Establishment), as amended, § 48 paragraph 3 of Act No. 129/2000 Coll. on regions (regional government), in amended, § 53, paragraph 4 of Act No. 131/2000 Coll. on the City of Prague, as amended.

47b) § 192 paragraph 2 of the Labour Code. “.

25) In § 6 paragraph 13 reads:

“(13) The tax base (partial tax base) are incomes from employment and functional benefits, except as provided in paragraphs 4 and 5, plus an amount equivalent to social security premiums and state employment policy and claims to universal health insurance, that on such income under special legislation 21) the employer must pay for itself, and employees covered by the compulsory insurance of the same foreign species, increased by an amount equal to employer contributions that foreign insurance. “.

26) In § 6 the following paragraph 14 is added:

“(14) If it is the income derived from sources abroad, the taxpayer is referred to in § 2, paragraph 2 of the taxable income from operations in the country with which the Czech Republic has not concluded an agreement for the avoidance of double taxation, increased by amount corresponding to the contributions towards insurance compulsory payment pursuant to paragraph 13 and reduced the tax paid on that income abroad. If the dependent is pursued in a state with which the Czech Republic concluded an agreement on avoidance of double taxation, the taxable income from activities carried out in this state increased by an amount corresponding to the contributions towards insurance compulsory payment pursuant to paragraph 13 and reduced the tax on that income paid abroad, but only to the extent that this tax was credited against the tax liability at home under § 38f in the previous tax year “..

27) In § 7, paragraph 3 first sentence, the number “8” is replaced by “6”.

28) In § 7, paragraphs 6 and 7 are deleted.

Former paragraphs 8 to 15 are renumbered as paragraphs 6 to 13

29) In § 7, paragraph 6, the number “3000” by “7000”.

30) In § 7, paragraph 8, the first sentence is replaced “Applies to taxpayer expenditures under paragraph 7, it is considered that the amount of expenditure includes all expenditure incurred by the taxpayer in connection with the achievement of income from business activity and other self-employment “..

31) In § 7, paragraph 8, the second sentence be deleted.

32) In § 7, paragraph 8 the last sentence, § 7 paragraph 12 of the fifth and sixth sentences, § 7, paragraph 13, § 7 paragraph 3 first sentence, § 10 paragraph 4 of the fourth and fifth sentences and § 24 paragraph 12 the introductory part of the number “9” is replaced by “7”.

33) In § 7 of the fifth sentence of paragraph 12, the number “10” replaced by “8” and “13 and 14” shall be replaced by “and 13”.

34) In § 7 of the sixth sentence of paragraph 12, the number “10” replaced by “8” and the words “13 or § 14” shall be replaced by “or 13”.

35) In § 7 paragraph 4 first sentence, § 35 paragraph 1 point. b), § 35b paragraph 2, point. b), § 35d paragraph 6 first sentence, § 35 subsection 7 of the first sentence, § 38e, paragraph 3, point. a) and § 38ch paragraph 5 first sentence the words “paragraph 1” are deleted.

36) In § 7 paragraph 7, second sentence, the words “§ 15,” the words “amount of tax relief under § 35ba or tax credits under § 35c”.

37) § 7c, including title and footnotes 90 and 91 deleted.

38) In § 8, paragraph 4 first sentence the words “if the taxpayer does not use the possibility of including them in a separate tax base for applying the tax rate pursuant to § 16 paragraph 2” are deleted.

39) In § 8, paragraph 4, the last sentence is deleted.

40) In § 10 paragraph 1 point. b) the word “value” is replaced by the word “consideration”.

41) In § 10 paragraph 2 last sentence the words “paragraph 1 point.), B), c), r) w)” are deleted.

42) In § 10 paragraph 8, the fifth and sixth sentences deleted.

43) In § 13 paragraph 2 is deleted and also deleted the designation of paragraph 1

44) § 13a and 14 are deleted, including the headings.

45) In § 15 paragraph 1 first sentence and § 20 subsection 8 of the first sentence the words “long-term severe disability requiring special care in accordance with special legislation 113)” replaced by “dependent on the care of another person under a special law 4j)” .

Footnote No. 113 is hereby repealed.

46) In § 15, paragraph 4, second sentence, the words “legal force of the certificate of occupancy 63)” replaced by “fulfilling the obligations provided by special legislation for the use of buildings by 63).”

Footnote 63 reads:

_____________________________________

“63) § 76 et seq. Act No. 50/1976 Coll. § 119 et seq. Act No. 183/2006 Coll. Zoning and Building Code (Building Act).”.

47) In § 15, paragraph 6 first sentence, the word “regulation 89)” the words “or any other insurance company established in a Member State of the European Union or European Economic Area.”

48) In § 15 the following paragraph 9 is added:

“(9) For a taxpayer referred to in § 2, paragraph 3, the tax base pursuant to paragraphs 3 and 4 will reduce the taxable period, if his total income from sources in the Czech Republic pursuant to § 22 is at least 90% of its revenue with the exception of income not subject to tax under § 3 or 6, or are exempt under § 4, 6 or 10, or income from which tax is withheld by a special tax rate. “.

49) § 16 including the heading reads:

“§ 16

The tax rate

Tax on tax base reduced by enjoys tax (§ 15) and deductions from the tax base (§ 34) rounded to whole CZK hundred down is 15%. “.

50) repealed by Law No. 2/2009 Coll.

51) In § 18 paragraph 3, the words “except as provided in § 19 paragraph 1 letter. W)” are deleted.

52) In § 18 paragraph 4 point. b) the words “budget of the European Union or the public budgets of foreign countries and regions and income support from the Wine Fund” is replaced by “state funds, the aid granted by the Regional Council of cohesion region under a special legal regulation 124), from the support of the Wine Fund from funds provided from the budget of the European Union or the public budgets of foreign countries, regions and income. ”

Footnote No. 124 reads:

____________________________________

“124) Act No. 248/2000 Coll., On regional development, as amended.”.

53) In § 19 paragraph 1 letter. g) the word “from” replaced by “of all amounts wagered on all operated by the taxpayer.”

54) In § 19 paragraph 1 letter l), including footnotes Nos. 125 and 125a reads as follows:

“L) the revenue generated in the context of privatized property, run by the Ministry of Finance in separate accounts under a special regulation 125) and revenue generated from the disposal of funds of these special accounts in the financial market, and revenues arising from the rights that went extinct from Czech Consolidation Agency to the State under a special legal regulation 125a)

_____________________________________

125) Act No. 427/1990 Coll. On transfers of property to state some things to other legal or natural persons, as amended.

Act No. 500/1990 Coll. Competence of the Czech Republic in matters of state to transfer ownership of certain things to other legal or natural persons, as amended.

Act No. 178/2005 Coll., Repealing the National Property Fund of the Czech Republic and the Ministry of Finance in the privatization of property of the Czech Republic (Act on the abolition of the National Property Fund), as amended.

125a) Act No. 239/2001 Coll. Czech Consolidation Agency and amending certain Acts (the Czech Consolidation Agency), as amended. “.

55) In § 19 paragraph 1 letter u) reads:

“U) revenue Regional Council established a special legal regulation 124),”.

56) In § 19 paragraph 1, at the end of subparagraph a) the words “and income from support from the Wine Fund”.

57) In § 19 paragraph 1 letters zc) up to) read:

“Zc) income derived from the contributions of manufacturers under a special legal regulation 121) ensuring the collective operators return the collection, processing, recovery and disposal of electrical equipment or separate collection, treatment, recovery and disposal of electrical waste, unless they are registered under a special legal regulation 121),

W) awards in the field of culture under special legislation 12a)
of) income from

1) dividends and other profit sharing, paid by the subsidiary which is the taxpayer referred to in § 17, paragraph 3, the parent company,

2) transfer of shares in parent company, subsidiary, resulting taxpayer referred to in § 17, paragraph 3, or a permanent establishment of that is tax resident in another EU member state, located in the Czech Republic.

This does not apply to dividends and other profit shares paid by the subsidiary and income from transfer of shares in parent company, subsidiaries, resulting taxpayer referred to in § 17, paragraph 3, or a permanent establishment of that is tax resident in another EU member state, if subsidiary of the taxpayer referred to in § 17 paragraph 3 and is in liquidation. ”

58) In § 19 paragraph 1, of the letter) is replaced by a dot and comma characters zp) and ZQ) are deleted.

59) In § 19, paragraph 4, the words “paragraph 1 point. Of) to zi)” the words “and paragraph 9”.

60) In § 19, paragraph 6, the word “recipient”, the words “dividends and other profit shares, income from transfer of shares in parent company’s subsidiaries.”

61) In § 19 the following paragraph 9 is added:

“(9) Exemption pursuant to paragraph 1. Of) and zi) also applies to income derived taxpayer referred to in § 17 paragraph 3 and the permanent establishment of that is tax resident in another EU member state, located in the Czech Republic, from dividends and other profit shares paid by the company and the transfer of shares in the company if the company

1) is a tax resident in a third country with which the Czech Republic has an effective agreement on avoidance of double taxation and

2) a legal form comparable legal characteristics as a limited liability company, joint stock company or a cooperative under a special legal regulation 70), and

3) is a similar relationship to the taxpayer to whom income from dividends and other profit-sharing or transfer of shares in gas company as a subsidiary to the parent company as provided in paragraphs 3 and 4, and

4) Tax shall be subject to similar tax on corporate income tax rate at which not less than 12%, at least in the taxable period in which the taxpayer referred to in § 17 paragraph 3 of income from dividends and other profit-sharing or transfer stake in the company recorded as a receivable in accordance with special regulation 20), and in the taxable period preceding the tax period, taking occurred when the company to disappear without carrying out the liquidation, then the fulfillment of this condition in the legal predecessor. For a company subject to such tax is not a company which is exempt, or you may choose a similar exemption or relief from this tax.

Exemption pursuant to paragraph 1. from) and zi) and pursuant to this paragraph shall be granted if the recipient of income from dividends and other profit-sharing or transfer of shares is the beneficial owner. Expenditure incurred on the income referred to in paragraph 1 point. from) the point 2 is always the acquisition price of the share determined in accordance with this Act. For the determination of expenses (costs) incurred on revenue (income) exempt under this paragraph, the provisions of § 25 paragraph 1 point. zk) apply mutatis mutandis. Exemption pursuant to paragraph 1. from) the point 2, and under this paragraph does not apply to shares in companies that were acquired in the purchase of the undertaking or business (§ 23, paragraph 15). “.

62) Footnote 93 reads:

____________________________________

“93) Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation of parent companies and subsidiaries of different Member States, as amended by Directive 2003/123/EC and Council Directive 2006/98/EC.

Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, as amended by Directive 2005/19/EC and Council Directive 2006/98/EC.

Council Directive 2003/49/EC of 3 June 2003 on the common system of taxation applicable to interest and royalty payments between associated companies of different Member States, as amended by Directive 2004/66/EC, Council Directive 2004/76/EC and Council Directive 2006/98/EC. “.

63) In § 20b paragraph 1, the first sentence the following sentence “The separate tax base does not include income exempt from tax.”.

64) In § 21 paragraph 1, the number “24” replaced by “21”.

65) In § 21 paragraph 1, the number “21” replaced by “20”.

66) In § 21 paragraph 1, the number “20” replaced by “19”.

67) In § 21, paragraph 6, the word “last” is replaced by the word “first”.

68) In § 23 paragraph 2 point. a) The second sentence is replaced by the phrase “taxpayer who prepares financial statements under International Accounting Standards covered by the law of the European Communities, 126), for the purposes of this Act shall apply to determine the results and to determine additional data decisive for determining the tax base by special legislation 20i). “.

Footnote No. 126 reads:

_____________________________________

“126) EC Regulation No. 1606/2002 of the European Parliament and the Council of 19 July 2002 on the use of International Accounting Standards.”.

69) In § 23 paragraph 3 point. a) Section 12 including footnote No. 127 reads:

“12 outstanding commitment amount seized in the corresponding accounts receivable of the debtor, whose overdue by 36 months or promlčela, and the amount seized in the balance sheet liability is extinguished otherwise than its fulfillment, offsetting merger law with the responsibility of one person by agreement between lender and borrower that the existing commitment to be replaced by a new settlement or under a special legal regulation 88), unless a special legal regulation 20) accounted for the loss or liability by this amount does not increase profit by this Section 10 shall not apply to obligations of the debtor who is insolvent under a special legal regulation 41c), 127) and other taxpayers to liabilities arising from securities and other investment instruments 71), the distribution of equity, payment of losses, credits, loans, guarantees, advances, contractual penalties, default interest, default charges and other penalties from the obligations and commitments, whose title was expense (cost), but the expenses (costs) for achieving, securing and maintaining taxable income only if it was paid. This provision does not apply to liabilities, whose title has not been invoked expense (cost) to generate, assure and maintain income, and the commitments that lead taxpayers to arbitration under special legislation or judicial proceedings or administrative proceedings under a special law, the taxpayer was duly and properly involved and make timely acts necessary for the exercise of their rights, until a final decision. the liabilities for the purposes of this provision in the case of taxpayers who keep their accounts, not passive accruals or reserves retained in taxpayer accounts in accordance with special regulation 20). same shall taxpayers with incomes under § 7 or 9, who do accounting,

____________________________________

127) Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act), as amended. “.

70) In § 23 paragraph 3, at the end of subparagraph a) the following point 13 is added:

“13 the amount by which the reduced tax base pursuant to § 34 paragraph 9 and 10 in the preceding taxable years, if a taxpayer claims arising from transfer of title ownership interest passed on”.

71) In § 23 paragraph 3, at the end of subparagraph b) The following paragraphs 4 and 5 are added:

“4 of the amount recognized under a special legal regulation 20) in favor of income or expense in the accounting partner in the acquisition of shares or ownership interest in the conversion under a special regulation 70) if, in this context does not increase the acquisition price (§ 24 paragraph 7) ,

5) the amount recognized under a special legal regulation 20) in favor of income or expense in the accounting partner at an acquisition of shares by a partner, if the shares were newly issued in the capital increase under a special regulation 70), was the source of this increase company’s profit, fund created from earnings or other components of equity capital in this context does not increase the acquisition price (§ 24 paragraph 7), “.

72) In § 23 paragraph 3 point. c) at the end of Section 5 replaced by a comma and the following paragraph 6 is added:

“6 or set-off value splněného obligation or part of which was raised by the tax base according to a) The same shall apply paragraph 12 taxpayers with income under § 7 or 9, who do not keep accounts.”.

73) In § 23 paragraph 4 point. b) the words “§ 16 paragraph 2 and” are deleted.

74) In § 23 paragraph 4, the end of subparagraph e) is replaced by a semicolon a comma and the words “the provisions of this subparagraph shall not apply to expenses (costs) that are not recognized as expenses (costs) to generate, assure and maintain income pursuant to § 25, paragraph 1 point. w) “.

75) In § 23 paragraph 4 letter l) reads:

“L) Change in fair value (gains or losses) on interest, which is in accordance with special regulation 20) measured at fair value and that the transfer would be exempt pursuant to § 19 paragraph 1 letter. Of) or § 19 paragraph 9 “..

76) In § 23, paragraph 7, the second sentence is replaced by the phrase “Where the agreed amount of interest on a loan 20d) and loans between related parties is less than the price agreed between independent parties, the lender and the taxpayer referred to in § 2 paragraph 3 or in § 17 paragraph 4 or the creditor is a shareholder or member of a cooperative referred to in § 2, paragraph 2 and § 17 paragraph 3, the provisions of the first sentence shall not apply. “.

77) In § 23, paragraph 8 of the final provisions of the second sentence, § 25 paragraph 1 point. W) and § 31 paragraph 7 the last sentence the words “paragraph 9” replaced by “paragraph 7”.

78) In § 23 paragraph 9 reads:

“(9) For taxpayers who keep their accounts, the result does not provide a valuation difference of the change in fair value under a special legal regulation 20)

a) securities except bills and except as provided in § 23 subsection 4 letter. l),
b) derivative and the hedged assets and liabilities derivative
c) an undertaking to return the security which the taxpayer disposed of the time of valuation and it has not recovered,
d) investments and technical provisions for taxpayers who are authorized to carry on insurance or reinsurance under a special legal regulation 89). “.

79) In § 23 paragraph 14, second sentence, the words “cease to keeping” the words “or change the manner of expenditure according to § 24 for expenditure by the application of § 7, paragraph 7” and the words “complete accounting “the words” or in which he applied expenses under § 24 before changing the method of expenditure under § 7, paragraph 7 “.

80) In § 23 paragraph 15 the seventh sentence, the words “division of the company or cooperative 70)” the words “divided the company or team expires.”

81) In § 23, paragraph 15, the seventh sentence following the sentence “This distribution partnership or cooperative, the company being divided ceases or team and the successor company or team continues in the inclusion of a positive or negative valuation difference when buying a business or part of the business to tax base, the successor company or team that gains or losses included in the tax base only to the extent identified in accordance with economic criteria zdůvodnitelného. When the distribution company or cooperative, the company being divided or team does not expire, it is positive or negative valuation difference when buying a business or part of the company included in the tax base or the company distributed and cooperative in the tax base of the acquiring company or cooperative to the extent economically zdůvodnitelného identified in accordance with the criteria. “.

82) In § 23, paragraph 17 is repealed.

83) In § 23 paragraph 4, § 23c paragraph 7, § 24, paragraph 5, point. a), § 26 paragraph 7 point. b), § 29 paragraph 1 point. e), § 29, paragraph 1 of the final sentence of the second and the provisions of § 30 paragraph 2, the number “12” replaced by “10”.

84) In § 23 paragraph 5, point. c) the words “in accordance with § 34 paragraph 3 to 5,” replaced by “pursuant to § 34 paragraph 4, 6, 9 and 10.”

85) In § 23 paragraph 6 point. a) to c) and § 23b paragraph 6 the introductory part of the word “limited” the words “or SCE 35 g).”

86) In § 23c paragraph 1 point. a) the words “acquired company” shall be inserted the word “normally”.

87) In § 23c paragraph 2 reads:

“(2) The distribution company for the purposes of this Act, a procedure whereby

a) all assets and liabilities of the acquired company passes on 2 or more existing or newly established companies (hereinafter “the division of that company”), which associates the acquired company usually acquires shares in the successor companies split up with any cash payment or
b) the portion of assets allocated to a company that does not expire (the “divided society”) is transferred to one or more successor companies in distribution, including associates of the company being divided generally take interest in the acquiring company or the distribution of the recipient companies in the distribution of any cash payment. “.

88) In § 23c paragraph 5 reads:

“(5) Income (revenue) or a partner being acquired divided society arising from the revaluation of assets and liabilities for the purpose of mergers or divisions are not included in the tax base. This does not apply to cash payment. Provisions of this paragraph shall apply where the merging or divided society and acquiring an existing company, the successor based company, the acquiring company’s sole shareholder, the acquiring company or the distribution of taxpayers are set out in § 17, paragraph 3, having a form of joint stock companies or limited liability company or a European Cooperative Society 35 g) or are companies that are resident in another Member State of the Union and Confederate company being acquired or distributed

a) the taxpayer referred to in § 2, paragraph 2 or § 17, paragraph 3, or
b) the taxpayer is not mentioned in § 2, paragraph 2 or § 17, paragraph 3, but has a stake in the company or hold shares in the acquired company and holds shares in the acquiring existing companies based successor company, the acquiring company is the sole or the division of that company through a permanent establishment located in the Czech Republic. “.

89) In § 23c paragraph 6 first sentence, the word “merging” the words “or distributed”.

90) In § 23c paragraph 6, the first sentence the following sentence “The acquisition price of shares being acquired at a partner company in the division or the company distributed shall be apportioned on the acquisition price of shares distributed by the company and the acquisition price of shares in the acquiring company or the division of the acquisition price shares of the successor companies in the distribution of the economically zdůvodnitelného criteria. “.

91) In paragraph 7 § 23c and § 23c paragraph 8. a) after the word “merging” the words “or divided.”

92) In § 23c paragraph 8. b) after the word “merging” the words “or distributed”.

93) In § 23c paragraph 8. b) the first sentence the following sentence “Since being acquired or distributed by the company can take only a portion of its tax losses to the extent identified in accordance with economic criteria zdůvodnitelného to the provisions of § 38na not be affected.”.

94) In § 23c paragraph 8 letter c) reads:

“C) take the items deductible from the tax base, which is earned or acquired the company being divided according to § 34 subsection 4, 6, 9 and 10 and have not yet been applied to the acquired company being divided or under conditions which should apply to the acquired or the company being divided if the division or merger of companies made. Since being acquired or distributed by the company can take only the items deductible from the tax base, which is earned and distributed by the company being acquired and not yet acquired the company being divided or applied, and only to the extent identified in accordance with zdůvodnitelného economic criteria. “.

95) In § 23c paragraph 9. a) the words “acquired company” the words “divided society” and the word “limited”, the words “or SCE 35 g).”

96) In § 23c paragraph 9. b) the words “acquired company” the words “or a divided society,” the word “limited”, the words “or SCE 35 g)” and the words “of the acquired company” the words “or the company distributed.”

97) In § 23c paragraph 9. c) the words “acquired company” the words “or divided society,” the word “limited”, the words “or SCE 35 g)” and the words “of the acquired company” the words “or divided society.”

98) In § 23d paragraph 2 the words “§ 23a paragraph 5, point. B) and c)” replaced by “§ 23a paragraph 2 and 5 point. B) and c), § 23b paragraph 5”.

99) In § 23d paragraph 3 first sentence, the words “or merging companies” the words “divided society”.

100) In § 23d paragraph 3, the second sentence be deleted.

101) In § 23d after paragraph 3 the following new paragraphs 4 and 5 are added:

“(4) Convert the transferring company shares in the receiving society, which won for the transferred business or its separate part, or a proportion corresponding increase in its contribution to the capital of the receiving firm for the transferred business or its separate part, in less than 1 year after the transfer of the company or its separate parts, the provisions of § 23a paragraph 2 shall not apply.

(5) Converts the acquiring company shares in the acquired company, acquired in the exchange of shares in less than 1 year after the exchange of shares, the provisions of § 23b paragraph 5 shall not apply. “.

Former paragraph 4 shall be renumbered as paragraph 6

102) In § 24 paragraph 2 in b) the last sentence is deleted.

103) In § 24 paragraph 2, at the end of the text of subparagraph e) the words “and insurance premiums paid by the employer 89) the risk of paying for insurance compensation wages, salary or remuneration or reduced salary (reduced fees) for the period of temporary incapacity for work ( quarantine) under a special legal regulation 47a). ”

104) In § 24 paragraph 2 letter f) reads:

“F) social security contributions and state employment policy of universal health insurance paid by the employer pursuant to special regulations 21). These premium and contribution are for taxpayers who keep accounts of expenses (costs), only if they were paid no later than the end of the month following the expiration of the taxable period or part thereof. If the taxpayer is obliged to submit under this Act or special regulation 28b) tax return during the tax period, the insurance contribution and expenditure (costs) will only be If paid by the deadline for filing tax returns. These premium and contribution paid after that date are the expenses (costs) of the tax period in which they were paid, but if you already did not affect the tax base in the previous tax periods. This also applies to the legal successor of the taxpayer extinct without making any liquidation, if such insurance and pay for taxpayer contribution without carrying out the liquidation of the defunct “.

105) In § 24 paragraph 2 point. h) in section 2, the word “depreciate,” the words “equal”.

106) In § 24 paragraph 2 point. ch) and § 35, paragraph 5, the words “§ 16, paragraph 2, or” are deleted.

107) In § 24 paragraph 2 point. j) Section 3 reads:

“3 running their own training facilities or expenses (costs) related to employees’ professional development and retraining of staff ensuring the others, with the exception of expenses (costs) incurred to increase the skills.”

108) In § 24 paragraph 2 point. k) Section 2, the word “day,” the words “foreign meals and spending money on foreign business trips” and “subsistence defined” is replaced by “defined compensation.”

109) In § 24 paragraph 2 point. k) Section 3 of the first sentence the words “basic compensation” the words “and that up to a maximum rate of basic compensation for employees as defined in § 6 paragraph 7 point. a).”

110) In § 24 paragraph 2 point. k) at the end of paragraph 3 the words “up to a maximum amount of basic reimbursement rate for employees specified in § 6 paragraph 7 point. a).”

111) In § 24 paragraph 2 point. r), the words “plus expenses (costs) associated with holding shares in a subsidiary, if the taxpayer proves that according to § 25 paragraph 1 point. Ex) were not recognized as expenses (costs) to generate, assure and maintain income” shall be deleted and the words “letters w) and)” the words “with the exception of securities in which the income is exempt from the transfer pursuant to § 19 paragraph 1 letter. from) or § 19, paragraph 9”.

112) In § 24 paragraph 2 point. in) 1 and § 24 subsection 2 letter. v) point 2, the third sentence after the word “merging” the words “or distributed”.

113) In § 24 paragraph 2, the end point zc) is replaced by a semicolon a comma and the words “the provisions of this subparagraph shall not apply to expenses (costs) associated with income in excess of the amounts wagered on all taxpayer operated lotteries and other similar games, for which the license was issued to operate under a special legal regulation [§ 25 paragraph 1 point. zl)], and does not apply to expenses (costs) that are not recognized as expenses (costs) to generate, assure and maintain income pursuant to § 25, paragraph 1 point. w) “.

114) In § 24 paragraph 2 letter zg) including footnote No. 128 reads:

“Zg) expenses (costs) incurred as a result proven by the disposal of material, goods, work in progress, semifinished and finished products; for drugs, medicines or food products only if the shelf life of these drugs, medicines or food products and can not be passed by special legislation to put them into circulation 128). disposal to prove the taxpayer is required to make a report, outlining the reasons for liquidation, the manner, time and place of disposal, the specification of objects and method of disposal is zlikvidovanými loading items, and give staff responsible for carrying out the liquidation , “.

_____________________________________

128) Act No. 634/1992 Coll. On Consumer Protection, as amended.

Act No. 110/1997 Coll. On foodstuffs and tobacco products and amending some related Acts, as amended. “.

115) In § 24 paragraph 2 letter zs) reads:

“Zs) input price labeling equipment for compulsory labeling of spirits under a special legal regulation 106) when the manufacturer or importer of alcohol labeling equipment decides to depreciate under § 26 to 33”.

116) In § 24 paragraph 2 point. cps), the word “property, 20)” the words “or its technical improvement.”

117) In § 24 paragraph 2 of the letter) reads:

“Zo) expenses (costs) the taxpayer with income under § 7 to cover payments for tests to verify the results of further education under the Act on Verification and Recognition of Further Education 82a) which relate to the business or other self-employment tax payer, but not exceeding 10 000 CZK. For a taxpayer who is a person with a disability, you can deduct for the taxable period to 13 000 CZK, and a taxpayer who is a person with severe disabilities, to 15 000 CZK,. ”

118) In § 24 paragraph 2, the letter zs) is replaced by a dot and comma characters zt) to increase) is repealed.

119) In § 24 paragraph 4 the introductory part of the word “depreciate,” the words “reduced by the amount specified in § 25 paragraph 1 point. Change).”

120) In § 24 paragraph 4 point. a) the first sentence the words “matter is rented more than 20% of the depreciation period specified in § 30, at least three years” by “tangible movable property takes at least a minimum depreciation period referred to in § 30 paragraph 1”.

121) In § 24 paragraph 4 point. a) the second sentence the word “eight” is replaced by “30”.

122) In § 24 paragraph 4, the last sentence be deleted.

123) In § 24 paragraph 7 of the final provisions of the first sentence is replaced by the phrase “acquisition price of shares in a company or team does not change when changing the legal form of cooperatives or companies and the merger, transfer of assets to a company or division or team 70 ). “.

124) In § 24 paragraph 7 the last sentence the words “letter. A) of section 9” shall be deleted.

125) In § 24 paragraph 9, after “merging accounts”, the words “or distributed” and the words “items being acquired” the words “or divided.”

126) In § 24, paragraph 11, the first sentence is replaced by the phrase “on sale of assets that are depreciated under this Act or under a special legal regulation 20) and was acquired by contribution, in the conversion of 70), the transfer of the company or its separate parts in accordance with § 23a, the merger or division of society according to § 23c, can be related expense (cost) to generate, assure and maintain income apply only to the amount of its value recorded in the accounts of depositors in the merged or divided by the transferring company or cooperative the valuation of these assets at fair value 20). value of assets recorded in the accounts of depositors in the merged or divided by the transferring company or cooperative may be increased by any adjustments made to that property, whose work was not the depositor, the merging, the divided or transferring company or cooperative for tax purposes of expenses (costs) to generate, assure and maintain income, unless specified otherwise in this Act. “.

127) In § 24 the following new § 24a and 24b are inserted headings including:

“§ 24a

Binding assessment of the distribution of expenses (costs)

which can not be attributed only to taxable income

(1) A taxpayer who incurred expenses (costs) associated with taxable income and income that are not subject to tax or are exempt from tax, may request the tax authority to issue binding decisions on assessment 39i), whether by way of the tax period of division it incurred expenses (costs) corresponds to § 23 paragraph 5 and § 24 paragraph 3

(2) The application for a binding decision on the assessment method of allocation of expenses (costs) pursuant to paragraph 1 shall taxpayer

a) name, surname, place of residence and place of business if the taxpayer is a natural person, or name, legal form and seat if the taxpayer is a legal entity and tax identification number, if assigned;
b) the total amount of incurred expenses (costs) and the total amount of earned income (revenue) in the case of taxpayers specified in § 18 paragraph 3 and the amount of income (revenue) achieved in the different types of activities within the activities related to their mission,
c) the amount of individual grants, allowances and subsidies received from public sources indicating their purpose and providers
d) the amount and a brief description of the expenditure (costs) associated with both taxable income and with the revenues that are not subject to tax or are exempt from tax and the amount of these different types of income to be assessed,
e) identification of the assets used to generate, assure and maintain income and property, which has a property right, and the extent of its use in relation to such income,
f) justification of the proposed method of allocation of expenses (costs) associated with different types of income,
g) the taxable period to which the decision is binding assessment of the distribution of expenses (costs) under paragraph 1 shall apply to,
h) the draft statement assessing the binding manner of distribution of expenses (costs) pursuant to paragraph 1

Mandatory consideration of the expenses (costs) associated

with the operation of property used partly for business

or other self-employment or to rent

and partly for private purposes, which may be claimed as an expense

(Cost) to generate, assure and maintain income

(1) A taxpayer with income under § 7 or 9, which property is used partly for business or other self-employment or for rent and partly for private purposes, it may request the tax authority to issue binding decisions on assessment 39i), whether the way the spending (costs) associated with the operation of real estate expenses to assure and maintain income corresponds to § 24 paragraph 3

(2) The application for a binding decision on the assessment of expenses (costs) pursuant to paragraph 1 shall taxpayer

a) name, surname, residence, place of business and tax identification number, if assigned;
b) the address to which the property is used partly for business or other self-employment or for rent and partly for private purposes is located,
c) the size and volume of individual residential and non-residential space with the allocation of the property used and unused space for business or other self-employment or for rent, including information on their heating, air conditioning, etc.
d) a description of how each facility property used for business or other self-employment or for rent in the taxable period to which it has a binding decision on the assessment of expenses (costs) pursuant to paragraph 1 shall apply to,
e) a description and documentation of how the expenditure (costs) associated with the operation of property used partly for business or other self-employment or for rent and partly for private purposes, the expenses (costs) to generate, assure and maintain income, applied,
f) a draft statement the binding assessment of expenses (costs) in accordance with paragraph 1. “

128) In § 25 paragraph 1 letters g) and h) read as follows:

“G) social security contributions and state employment policy of universal health insurance paid by a public company for that company, limited partnership as general partner, the taxpayer having income from business and other self-employment, the taxpayer having income from rents and insurance premiums paid by self-employed who are not health insurance and covers the daily dose for temporary incapacity for work for a private insurance company 21a), except as provided in § 24,

h) non-monetary benefits provided by employers to employees in the form

1) contribution to cultural events and sporting events,

2) ability to use recreational, health and education facilities, pre-race libraries, physical education and sports facilities, with the exception of devices referred to in § 24 subsection 2 letter. j) 1 to 3 points, or

3) providing recreation, including trips to the employee is exempt under § 6 paragraph 9. d) “.

129) In § 25 paragraph 1 point. k) the words “and zu)” replaced by “paragraphs 1 to 3, with the exception of expenses (costs) on the temporary accommodation of employees unless the accommodation during business trips, as non-monetary benefits provided to employees by the employer in connection with the work, if the municipality temporary accommodation is not consistent with the municipality where the employee resides “and the word” device “, the words” to meet the needs of employees or other persons. ”

130) In § 25 paragraph 1 letter w) including footnote No. 129 reads:

“W) Financial expenses (costs), which for the purposes of this Act, the interest on loans and related expenses (costs), including expenses (costs) to ensure processing of loans, fees for guarantees

1) exceeds the total for the taxable period or periods for which tax return is filed, the amount determined by multiplying the uniform interest rate plus four percentage points of average loans and loans during the tax period or periods for which the tax return. A single interest rate is determined as the average of the reference values of interest rates on the interbank deposit market for 12 months maturity 129) for the relevant currency, which is expressed in a loan or loan, the last day of each month of the taxable period or periods for which tax return is filed , taking interest on loans and advances denominated in different currencies shall be treated separately for each currency

2) resulting from loans and loans which are subordinated to other liabilities of the taxpayer

3) resulting from loans and loans where the interest or income or whether the financial expenses (costs) fall due wholly or partly derived from the income (profit) taxpayer

4) total loans and loans during the tax period or periods for which tax return is filed, more than six times the amount of equity,

5) total loans and loans where the lender or a person who provides credit or a loan, a person associated (§ 23 paragraph 7) in relation to the debtor during the tax period or periods for which tax return is filed, more than three times amount of equity the borrower if the borrower and the lending bank or insurance company, or twice the amount of equity with other borrowers and loans.

For expense (cost) to achieve an income of not for purposes of this Act to recognize the proportion of financial expenditure (costs) related to credit and loans, or portions thereof, which meet at least one of the conditions set out in paragraphs 1 to 5, while each of conditions are considered separately. The loans and loans for the purposes of this provision does not include loans and loan or part of which financial expenses (costs) included in the entry price of the property, and clearly provided interest-free loans and loans. This provision does not apply to taxpayers referred to in § 2, § 18, paragraph 3, the Stock Exchange 28), and financial expenses (expenses) recognized as an expense, which in the aggregate for the taxable period or periods for which the tax returns may not exceed CZK 1 000 000, unless the creditor or a person who provides credit or a loan, a person involved in relation to the debtor,

____________________________________

129) for example, the communication of the Czech National Bank of 18 April 2006 issue of the third version of the Rules for Reference Banks and calculation (fixing) of reference interest rates (PRIBID and cutlery). “.

131) In § 25 paragraph 1 point. w) Section 4, the word “six times” replaced by “four times”.

132) In § 25, at the end of paragraph 1, replaced by a comma and the following letters zl) to Zn) are added:

“Zl) expenses (costs) related to income in excess of all amounts wagered, of all the taxpayer operated lotteries and other similar games that have been issued permits to operate under a special legal regulation

change) Financial expenses (costs) for the financial leases of leased tangible assets that can depreciate under this Act, which for the purposes of this Act, a 1% of the total rent. This provision shall not apply to financial expenses (costs) in financial lease with subsequent purchase of leased tangible assets, which in the aggregate for the taxable period or periods for which the tax return does not exceed CZK 1 000 000,

cps) value of soft drinks such as non-monetary benefits provided by employers to employees for consumption at the workplace. “.

133) In § 25, paragraph 3 is deleted.

134) In § 27 paragraph 1 at the end of paragraph 1, the period is replaced by a comma and the letter s), which reads:

“Ch) tangible assets with a gratuitous acquisition was subject to gift tax, and at the time of acquisition by gift tax relief.”.

135) In § 27 paragraph 2 is deleted and also deleted the designation of paragraph 1

136) In § 28 paragraph 1 reads:

“(1) Tangible assets are depreciated taxpayer who has title to the property, the relevant government department to manage state assets 30b), a state enterprise, state enterprise and government organizations to manage the property of the respective State (hereinafter referred to as” Owner “), with Except as provided in paragraphs 2 to 5 for the purposes of this Act as the owner of tangible fixed assets is also considered the successor company or being acquired or distributed by a cooperative or a cooperative society in transformation by a special Act 70), this applies to fixed assets owned or distributed by the acquired company or cooperative as of the date of the merger, transfer of assets to a company or division or team and transferred to the acquiring company or team, and fixed assets acquired or being acquired company or team from prevailing on the date of registration of the merger, transfer of assets to a company or division or cooperatives in the Commercial Register. “.

137) In § 29 paragraph 1 point. a) the first sentence the words “except as provided in paragraph 10” shall be deleted.

138) In § 29 paragraph 1 point. e) the word “if” and the word “understood” the words “for taxpayers listed in § 2.”

139) In § 29 paragraph 1 of the final provisions of the third sentence the words “state funds,” the words “aid granted by the Regional Council of the Cohesion Region 124),”.

140) In § 29, paragraph 1 at the end of the sentence “The entry price of tangible assets referred to in § 26 paragraph 2 point. B) and c) are the expenses (costs) for the induced investment, which for the purposes of this Act expenditure ( costs) incurred to acquire the assets transferred to the ownership of another entity and conditioning function or use of tangible property referred to in § 26 paragraph 2 point. b) and c). “.

141) In § 29 paragraph 3 the words “§ 30, paragraph 8” replaced by “§ 30, paragraph 6”.

142) In § 29, paragraph 4, the words “(§ 27 paragraph 2)” are deleted.

143) In § 29 paragraph 9. a) after the word “merging” the words “or distributed”.

144) In § 29, paragraph 10 is repealed.

145) In § 30 paragraph 1 under the heading “Depreciation category” words “1” and under “Depreciation” words “four years” shall be deleted.

146) In § 30, paragraphs 4 and 5 are deleted.

Former paragraphs 6 to 12 are renumbered as paragraphs 4 to 10

147) In § 30 paragraph 7, the first sentence the words “4, 6 to 8” by “4-6” and the text of the sentence, the words “while depreciation can not be interrupted.”

148) In § 30, paragraph 7, the last sentence is deleted.

149) In § 30, paragraph 8, “4, 6 to 8” by “4-6” and number “9” is replaced with number “7”.

150) In § 30, paragraph 9, the words “4, 6 to 8” by “4-6”.

151) In § 31 paragraph 1 point. a) under the heading “Depreciation category” words “1” under “in the first year depreciation” figure “14.2”, under the heading “depreciation in future years” number “28.6” and under “for increased input price “,” 25 “are deleted.

152) In § 31 paragraph 1 point. d) under the heading “Depreciation category” words “1” under “in the first year depreciation” figure “24.1”, under the heading “depreciation in future years” number “25.3” and under “for increased input price “,” 25 “are deleted.

153) In § 32 paragraph 1 under the heading “Depreciation category” words “1” under “in the first year depreciation” number “4”, under the heading “depreciation in future years” number “5” and under “for increased residual value “number” 4 “are deleted.

154) In § 32 paragraph 4, third sentence, the words “or acquired” by “, merging or split.”

155) In § 32 paragraph 6, the first sentence the following sentence “The technical evaluation shall be treated as the expenses exceeding prescribed amount if the taxpayer on the basis of its decision to apply as an expense (cost) according to § 24.”

156) In § 32 paragraph 6, the letter b) the following new paragraph c), which reads:

“C) intangible assets, if the right to use the agreed fixed term until the end of the agreed contract.”

The existing letter c) is renumbered as paragraph d).

157) In § 32 paragraph 6 of the final provisions of the first sentence the words “a) to c)” replaced by “a), b) and d).”

158) In § 33 the following new § 33a including the heading reads:

“§ 33a

Binding assessment of whether the interference with property

technical improvement

(1) A taxpayer who will be undertaken, conducted or carried out the intervention in the property may request the tax authority to issue binding decisions on assessment 39i), whether the interference with the technical improvement of property pursuant to § 32a, paragraph 6 and § 33

(2) The application for a binding decision on the assessment of damage to property of the taxpayer under paragraph 1 shall

a) name, surname, place of residence and place of business if the taxpayer is a natural person, or name, legal form and seat if the taxpayer is a legal entity and tax identification number, if assigned;
b) the name, description or numerical designation of property to which the will is or has been interfered with (hereinafter referred to as “weighted assets”), date and method of acquisition and putting into use his awards and details of the chosen procedure, accounting and tax depreciation
c) assessed property, which consists of a set of movable assets, also materially different parts of the file in terms of value, if this file has been assigned a movable thing or another was eliminated on the contrary, the date of assignment or disposal of this matter,
d) a description of the state under consideration for acquisition of property and before the intervention, description of the current asset utilization and asset utilization after the intervention,
e) expenses (costs) for which the taxpayer’s reasons for such doubts, including doubts,
f) description of the work that they are or have been undertaken on intervention in the assessed property
g) the estimated budget or damage to property in the event of termination of intervention in the assessed property of the sum actually incurred expenses (costs)
h) the taxable period to which it has a binding decision on the assessment of damage to property under paragraph 1 shall apply to,
i) a draft statement the binding assessment of damage to property under paragraph 1

(3) A taxpayer with an application for a binding decision on the assessment of damage to property under paragraph 1 is obliged to submit

a) proof of ownership of the property under consideration, in the case of intervention in the assessed property in the lease agreement and the owner of the property under consideration, or the landlord with the expected intervention
b) documentation of a scale that allows assessment of whether the interference with property assessed technical improvement under § 32a, paragraph 6 and § 33, in the event of damage to property construction documents showing the changes in real estate. “.

159) In § 34 paragraph 3 reads:

“(3) The provisions of paragraphs 1 and 2 shall not apply to charitable companies, with the exception of non-profit companies that are run by college or medical facility.”.

160) In § 34, paragraph 5, the words “or its members” by “or a person who is a member of the statutory authority of the taxpayer.”

161) In § 34 paragraphs 7 and 8, the number “3” replaced by “4”.

162) In § 34 paragraph 9 and 10 are added:

“(9) A taxpayer may also deduct from the tax base 50% of that deal in cash or in kind during the period form 1993 to 2005 eligible persons of their ownership interest pursuant to Act No. 42/1992 Coll. On the adjustment and settlement of property relations Property Claims in Cooperatives (hereinafter referred to as “equity interest”), or by the taxpayer during the period 1993 to 2005 paid to the beneficiaries on assignment of receivables arising out of settlement holding. deduction may be claimed in one tax period or gradually in more taxable periods later than the end of the reporting period, which began in 2009.

(10) A taxpayer may also deduct from the tax base 50% of the amount in the taxable period to settle in cash or in kind to the beneficiaries of their form of ownership interest or by the taxpayer during the taxable year paid to the beneficiaries as the assignee on assignment of receivables arising out of settlement this holding. This does not apply to the transferee that a claim arising in respect of whose shares also advanced. It can be invoked for the last tax period, which began in 2009. “.

163) In § 34, paragraphs 11 and 12 are added:

“(11) To determine the amount to be deducted from the tax base pursuant to paragraphs 9 and 10 are non-cash benefits in the form will be appreciated as follows:

a) Fixed Assets by cost pricing regulation in force at the time when this event occurs,
b) supplies or services at cost or at cost,
c) securities of nominal value.

If the settlement agreement or ownership interest in an agreement on payments for assigned receivable arising by virtue of holdings of a particular fixed price performance or the price is stated on the document issued by or follow-up to the former can be used for purposes of deducting the cost.

(12) The provisions of paragraphs 9 to 11 also applies to the settlement of the holding team member or shareholder of the company or part thereof, is filed with the person as a mandatory obligation to the member or members. “.

164) In § 34 the following new § 34a including the heading reads:

“§ 34a

Binding assessment of whether they are spending

(Costs) incurred in the implementation of research and development

(1) A taxpayer may request the tax assessment of a binding 39i) of whether the expenses (costs), which has a doubt, is the expenditure (costs) incurred in the taxable period in the implementation of research and development project 73a), which may be deducted from the tax base pursuant to § 34 paragraph 4 and 6

(2) The application for an assessment of the binding nature of the expenses (costs) pursuant to paragraph 1, the taxpayer shall

a) data according to § 34, paragraph 5,
b) a list of activities that the taxpayer considers activities in the implementation of research and development projects 73a), together with the reasons why the taxpayer considers these activities in the implementation of activities carried out research and development projects 73a),
c) a list of expenses (costs) for activities deemed taxpayer activities in the implementation of research and development projects 73a),
d) a list of activities for which the taxpayer has doubts whether the expenses (costs) incurred on these activities can be deducted from the tax base pursuant to § 34 paragraph 4 and 6, together with the following doubts,
e) means for determining the amount of individual expenses (costs) within a certain cost of the title, the criteria used division,
f) a draft statement assessing the binding nature of the expenses (costs) pursuant to paragraph 1

(3) If the binding nature of the assessment costs the taxpayer received after the deadline for filing tax returns under a special law 41d) or under this Act, a taxpayer may apply the deductible item under § 34, paragraph 4, 6, 7 and 8 additional tax return. “.

165) In § 35 paragraph 1 point. c) the words “provided for taxpayers,” replaced by “of the tax base calculated from the reported activities by those taxpayers.”

166) In § 35 paragraph 2 second sentence, the words “sick leave for which benefits are not provided” by “temporary incapacity or quarantine for which compensation is not for wages, salary or remuneration or reduced pay or reduced pay for temporary incapacity or quarantine under a special legal regulation 47a) or from sickness. ”

167) In § 35b subsection 1 letter. b) the first sentence the words’ the amount of the default amount will be applied when calculating the tax credit for all tax periods for which the discount will be applied, “is deleted.

168) In § 35ba subsection 1 point. a) the number “7200” by “24 840”.

169) repealed by Law No. 2/2009 Coll.

170) In § 35ba subsection 1 point. b) the number “4200” by “24 840”.

171) repealed by Law No. 2/2009 Coll.

172) In § 35ba subsection 1 point. c) the number “1500” by “2520”.

173) In § 35ba subsection 1 point. d) the number “3000” by “5040”.

174) In § 35ba subsection 1 point. e) the number “9600” is replaced by “16 140”.

175) In § 35ba subsection 1 point. f) the number “2400” by “4020”.

176) In § 35ba, paragraph 2 is deleted.

Paragraphs 3 and 4 shall become paragraphs 2 and 3

177) In § 35ba subsection 2, first sentence is deleted.

178) In § 35ba subsection 2, the words “point. B)” replaced by “point. A)”.

179) In § 35c paragraph 1, the number “6000” by “10 680”.

180) repealed by Law No. 2/2009 Coll.

181) In § 35c paragraph 3, “30000” is replaced by “52 200”.

182) In § 35c paragraph 4 last sentence the words “or income in which the applied tax rate pursuant to § 16 paragraph 2” are deleted.

183) In § 35 subsection 1, the words “tax reduction” by “tax credit”.

184) In § 35 subsection 4, the number “2500” by “4350”.

185) In § 36 paragraph 1 point. a) the number “25” replaced by “15”.

186) repealed by Law No. 2/2009 Coll.

187) In § 36 paragraph 1 point. b) provision in the final section, the term ‘dividend income or “are deleted.

188) In § 36 paragraph 1 point. c) the number “1” replaced by “5”.

189) In § 36 paragraph 2 reads:

“(2) The special tax rate on income from sources in the Czech Republic for the taxpayers mentioned in § 2 and 17, unless otherwise stated paragraph 1, is 15%, and

a) participation in the company and share the profits of the investment certificate (hereinafter referred to as “dividend income”), for taxpayers under § 2 of the difference between paid a nominal value of the bond or note, including the holding deposit him on an equal footing and built emission rate when they are released of interest income from bond 35a), a bill of exchange issued by a bank to secure a claim arising from the deposit creditor, holding sheet and deposit it on a par-ranking 35b), except interest income from bonds issued abroad, the taxpayer is located in the Czech Republic or the Czech Republic resulting taxpayer referred to in § 2, paragraph 2,
b) the share of profits from participation in limited liability companies, limited partners from participating in the limited partnership,
c) profit-sharing and the like claim on membership in a cooperative
d) profit-sharing partnership contributions,
e) Settlement of share participation in the termination of a shareholder in a company with limited liability, limited partners in limited partnership and the termination of membership in the cooperative, less the acquisition price of shares in a company or team, if the payer, the taxpayer established,
f) a share in the liquidation of a partner in a joint stock company or limited liability companies, limited partners in limited partnerships, and team member in the cooperative, less the acquisition price of shares in a company or team, if the payer, the taxpayer established,
g) Settlement of shareholder standing outside under a control or profit transfer agreement,
h) the share attributable to the participation certificate on the cancellation of the mutual fund 34c), reduced the cost of 20) share certificate, if the payer, the taxpayer established,
i) the income of the company with limited liability or joint stock company with capital reduction in the maximum amount by which the deposit was raised by a shareholder or nominal value of shares in the capital increase under a special legal regulation 70), was the source of this increase the company’s profit or fund created from net profit, while revenue for this always, that reduces the capital of the first part, which was raised by a special legal regulation 70) Income from the fund company or created from profit
j) Income managing person transferred under a transfer of profits or operating agreement,
k) from winnings and prizes in lotteries and other similar games, contests in advertising and promotional draw [§ 10 subsection 1 letter. h)], with the exception of winnings and prizes from lotteries and similar games operated under a license issued under a special legal regulation 12) [§ 10 paragraph 3 point. b)], or exempt under § 4, paragraph 1 point. f)
l) the prices of tenders, from contests and sports competitions, in which the field was restricted by the terms of competition or the competitors selected for the competition organizer [§ 10 subsection 1 letter. s)], with the exception of price competition and raffle, which are exempt [§ 4, paragraph 1 point. f)],
m) of the revenues accruing to individuals of interest, winnings and other income on deposits in savings books of interest on the funds on deposit accounts, interest on funds on deposit in the name of leaves and deposits them in the name of the par-ranking when the owner deposit is a natural person for the whole duration of the relationship 35c deposit) interest on deposits in current accounts, which under the terms of the bank are not intended for business, such as giro accounts, foreign accounts [§ 8, paragraph 1 point. c)],
n) pension benefits from the reduced state contribution under § 8, paragraph 6 and the performance of private life insurance or other income from personal insurance, not insurance benefit and does not constitute a termination of insurance contracts, reduced in accordance with § 8, paragraph 7,
o) the additional interest paid in the transformation of cooperatives under a special legal regulation 13), even if the member is paid a transformed team in the termination of membership or member limited liability companies and limited partnerships in Kommanditistin generated by the transformation project, the termination of participation as part of their share of the settlement or liquidation value as part of the liquidation team, a joint stock company, limited liability companies and limited partnerships in the case of a limited partner,
p) Income referred to in § 6, paragraph 4,
r) Income from a one-time compensation of future claims for compensation for loss of income under § 10 subsection 1 letter. k)
a) income accruing from the termination of individual contracts for supplementary pension insurance with state contribution, and contracts for private life insurance in the form of surrender, reduced in accordance with § 8,
t) from the income of authors for their contributions to newspapers, magazines, radio or television under § 7 paragraph 6

For profit, for the purposes of this Act and the amounts used of the profit after taxation to increase investment limited partner in a limited partnership or of capital to increase team member. For dividend income or profit is not increasing capital under a special legal regulation 70), was the source of this increase in profit of the company or fund created from net profit. “.

190) repealed by Law No. 2/2009 Coll.

191) In § 36 paragraph 7, the first sentence with the word “taken” is replaced by “which the taxpayer acquired.”

192) In § 36, paragraph 7, the last sentence is deleted.

193) In § 38 paragraph 1, last sentence, the words “§ 8, paragraph 4, and” are deleted.

194) In § 38 paragraph 10 first sentence, the words “or a cooperative company to be acquired by decision of the competent authority or by converting them into 70),” replaced by “or merging company or cooperative.”

195) In § 38 paragraph 10 fourth sentence after the word “merging” the words “or divided.”

196) in § 38a of the fifth sentence of paragraph 10 the word “merging” the word “distributed”.

197) § 38b In the first sentence, the words “tax increase” the words “or penalty”.

198) § 38b In the second sentence, the words “or applied joint taxation of spouses under § 13a” shall be deleted.

199) In § 38d paragraph 2, third sentence the words “letter. A) of section 9” shall be deleted.

200) In § 38d paragraph 2 fourth sentence the words “letter. A) paragraphs 7 and 10” are deleted.

201) In § 38d paragraph 4 point. a) the words “letter. c) of section 4” shall be deleted.

202) In § 38f subsection 3 first sentence, the words “this Act” is replaced by “the elimination of double taxation of income from abroad.”

203) In § 38f, after paragraph 8 the following paragraph 9, including footnotes and 39d 39E reads as follows:

“(9) The right to eliminate double taxation under paragraph 1 shall apply to the taxpayer is a list of all certificate pursuant to paragraph 4, which was available within the statutory period for filing tax returns, along with the submitted tax return. Individual items from this list must include information identifying the foreign or foreign tax the taxpayer or the depositary state of foreign source income, the amount of tax paid in that country in local currency and converted to the Crown and the amount of income from sources in that State, as provided under paragraph 3 the list will also include an overview of foreign tax, the documents within the taxpayer has to file a tax return available from the reasons mentioned in paragraph 8, which must include information on the source country of foreign income, expected income from sources in that State or taxes applied in the tax return. It is the taxpayer must to challenge the tax 39d) show anytime within the period for tax assessment 39E) eligibility for the elimination of double taxation claimed in the tax return and submit it in accordance with paragraph 4 endorsements

_____________________________________

39d) § 31, paragraph 9 and § 43 of Act No. 337/1992 Coll., As amended.

39E) § 47 of Act No. 337/1992 Coll., As amended. “.

Former paragraphs 9 and 10 are renumbered as paragraphs 10 and 11

204) Footnote No. 104 reads:

_____________________________________

“104) Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Directive 2004/66/EC, Council Decision 2004/587/EC and Council Directive 2006/98 / EC. “.

205) In paragraph 1, § 38fa point. a) the introductory part of the word “law” is replaced by “provisions”.

206) In § 38 g Paragraph 2 reads:

“(2) The tax return is not required to submit a taxpayer who receives income from employment and functional benefits in accordance with § 6 only from one or more gradually from the tax payers pay surcharges from those taxpayers (§ 38ch paragraph 4). Condition is signed by the taxpayer for all tax payers of the tax declaration to the tax under § 38k, and excluding exempt income and income from which tax is levied withholding tax rate under § 36, has no other income under § 7 to 10 higher than 6000 CZK. It is not required to file a tax return a taxpayer whose only income resulting from employment and functional benefits from abroad, which are exempt under § 38f of taxation. tax return for the taxable period, but must give the taxpayer referred to in § 2 3, which claims the tax credit under § 35ba subsection 1 point.) to e), or a tax advantage or enjoys tax according to § 15 paragraph 3 and 4 The return is also required to submit a taxpayer who paid or otherwise received income from employment or functional benefits over the years that were not considered under § 5, paragraph 4, of his income in the taxable period when the taxpayer settled in his favor. “.

207) In paragraph 1, § 38h introductory part of the words “according to a special withholding tax rates and income are not subject to tax, reduced by” replaced by “tax withholding tax rate under § 36 and revenues which are not subject to tax.”

208) In paragraph 1, § 38h point. a) the word “sum” is replaced by “less” and the end of subparagraph a), the word “and.”

209) In § 38h paragraph 1, letter b) reads:

“B) increased by an amount equal to the social security premiums and state employment policy and claims to universal health insurance (hereinafter referred to as” premiums “), which is under special legal regulations 21) from cleared or income paid by the employer must pay for itself and, for employees covered by the compulsory insurance of the same foreign species, increased by an amount equal to employer contributions that foreign insurance. “.

210) In § 38h Paragraph 2 reads:

“(2) The advance of the basis for the calculation of deposit, rounded to 100 CZK for the whole crown and above 100 CZK for up whole hundreds, per calendar month is 15%.”.

211) repealed by Law No. 2/2009 Coll.

212) In paragraph 4 38h, the first sentence is replaced by the phrase “taxpayer in which the taxpayer did not sign the tax declaration to the tax under § 38k, paragraph 4, calculated in advance in accordance with paragraphs 1 and 2 if it is not taxed on income tax withholding tax rate pursuant to § 36 para 2 and § 36 paragraph 1 point. a). “.

213) In paragraph 5 § 38h, the comma after the number “15” replaced by “a” and the words “under § 35ba paragraph 2” shall be deleted.

214) In § 38h to paragraph 12 be deleted.

Existing paragraph 13 is renumbered as paragraph 12

215) In § 38h paragraph 12 reads:

“(12) The taxpayer referred to in § 2, paragraph 3 shall be disregarded in determining advances to the tax credit under § 35ba subsection 1 point.) To e) or a tax advantage.”.

216) In § 38ch paragraph 1 last sentence, the word “tax” is deleted.

217) § 38ch In paragraph 2, first sentence is deleted.

218) In § 38ch paragraph 3 first sentence, the words “withholding or employee paid insurance” are replaced by “the appropriate amount of insurance that was required to pay these wages from an employer for himself.”

219) In paragraph 5 § 38ch first sentence, the word “overpayment” shall be inserted the word “positive”.

220) In § 38j, paragraph 1, the words “from the backup withholding wages,” replaced by “income according to § 6.”

221) In § 38j, paragraph 2, point. e) paragraph 3 reads:

“3 corresponding to the amount of premiums or contributions to international insurance, which is cleared of the total wages referred to in point 1 the employer must pay for himself.”

222) In § 38j, paragraph 2, point. e) Section 5, “advance tax” shall be replaced by ‘calculated Backup “and the word” tax “shall be inserted the word” withheld “.

223) In § 38j, paragraph 2, point. e) paragraphs 6 and 7, the word “any” is deleted.

224) § 38k In paragraph 4, letter c) is deleted.

The existing letters d) and e) are denoted as c) and d).

225) In paragraph 5 § 38k introductory part of the words “and § 35ba paragraph 2” are deleted.

226) In paragraph 5 § 38k d) is repealed.

The existing letters e) to k) are renumbered as subparagraphs d) to j).

227) In paragraph 5 § 38k point. e) the introductory part of the word “paid” shall read “paid”.

228) § 38 l In paragraph 1, point. c) the word “acceptance” is replaced by “completion”.

229) § 38 l In paragraph 1, point h) is deleted.

The existing letters i) to l) is renumbered h) to k).

230) In § 38 l, paragraph 2, at the end of subparagraph e), the comma is replaced by a dot and the letter f) shall be deleted.

231) In § 38 l after paragraph 3 the following paragraph 4, which including footnote No. 130 reads:

“(4) If the taxpayer or adult child, to which the taxpayer claims a tax advantage, studying at school or college abroad, are entitled to tax relief under § 35ba subsection 1 point. F) or a tax advantage in determining the taxpayer demonstrates advances for taxes or tax payer a certificate of study issued by a foreign school for a certain period and in accordance with special legislation on state social support of 130) by the Ministry of Education, Youth and Sports that such a study at the school in a foreign country is to be equated with school or universities in the Czech Republic.

______________________________________

130) § 12 paragraph 1 point. c) Act No. 117/1995 Coll. on state social support, as amended. “.

Paragraph 4 shall become paragraph 5

232) In paragraph 2 § 38m point. c) the word “prevent” is replaced by the word “previous”.

Editor Note: Item 232nd was incorporated into § 38m paragraph 3, point. c)

233) In paragraph 3 § 38m introductory part of the number “3” replaced by “2”.

Editor Note: Item 233rd not to work.

234) In paragraph 4 § 38m introductory part of the number “3” replaced by “2”.

235) In § 38m paragraph 7 letter c) reads:

“C) the merging or split a company or cooperative for the period from the vesting day of the 70) to write the conversion of 70) in the Commercial Register.”.

236) § 38na reads:

“§ 38na

(1) Assessment and Tax loss carry forwards can not be subtracted from the tax base under the conditions specified in § 34 paragraph 1, where there has been a taxpayer for a significant change in the composition of the persons directly involved in the capital or control (the “substantial change” ). Changes in the composition of people means a change of partners or members of cooperatives or change their share capital or control of the taxpayer. Substantial change always means the acquisition or increase of the share, which in total covers more than 25% of the capital or voting rights or changes, which gets a partner or team member influence. Whether there has been a substantial change is determined in the period for which the tax loss to be applied, and comparing this period with the period for which the tax loss was assessed, taking in the period for which levied the tax loss shall be the composition of those participate directly in the capital or control of the last day of this period, the amount of their share in the period for which the tax loss to be applied is determined sum of the changes that occur after the last day of the period for which the tax loss assessed by the end period for which the tax loss to be applied to the acquisition or increase of share capital or voting rights or which acquires a partner or team member influence.

(2) For a joint stock company which has issued bearer shares, either in the period for which the tax loss is charged, or the period for which tax is to be exercised or loss in both periods, it is considered that there a substantial change, if the period for which the tax loss to be applied, creating the same activities as in its business operated taxpayer, less than 80% of revenues from own performances and goods charged to income under a special legal regulation 20) compared period for which the tax loss is due. This provision shall not apply if the taxpayer demonstrates to the tax in the taxable period for which a tax loss to be applied, there was no change in the composition of shareholders or a change in its shareholding or control, which in total covers more than 25% of capital or voting rights acquired by an associate or a decisive influence over the tax period for which he was assessed tax loss.

(3) The provisions of paragraph 1 shall not apply if the taxpayer in respect of which a substantial change has occurred, the tax proves that at least 80% of revenues from own performances and goods charged to income under a special legal regulation 20) in the period when there was a substantial change , and in subsequent periods, which is to be applied resulting tax loss for the period prior to significant change was created by the same activities as in its business ran taxpayer in the period for which the tax loss is due.

(4) shall expire if the conversion of 70) a taxpayer who has been assessed tax loss which, pursuant to § 23c paragraph 8. b) taken legal successor, the successor in title accepted by the tax loss subtracted from the tax base up to the amount of the tax base attributable to activities performed by the same taxpayer, who expired in the period for which the tax loss is due. In the case of conversion division when divided company shall not cease, the tax loss readmitted under § 23c paragraph 8. b) subtract the successor company for the distribution of the tax base up to the amount of the tax base attributable to activities performed by the same company being divided in the period for which the tax loss is due. Part of the tax base under the first sentence and the second is determined by the ratio of revenues from own performances and goods charged to income under a special legal regulation 20) pertaining to the same activities carried out or being acquired divided by the period for which the tax loss was assessed, the total sales for their own performances and goods booked to income under a special legal regulation 20).

(5) A company or team that the transformation does not terminate the merger or division, subtract the tax loss, which had been charged before the conversion and was transferred to the acquiring company or team in the division, the maximum amount of the tax base attributable to the same activities that performed during the period for which the tax loss is due. Part of the tax under the first sentence is determined by the ratio of revenues from own performances and goods charged to income under a special legal regulation 20) attributable to the same activities performed by the taxpayer, which is not extinguished in the period for which the tax loss is charged, the total sales for own performances and goods booked to income under a special legal regulation 20).

(6) The transfer of the company or its separate parts can be part of a tax loss or tax loss, assessed the transferring company and undertaken pursuant to § 23a paragraph 5, point. b) subtract from the tax base of the receiving company in each period up to the amount of the tax base provided by the host society of the activities carried out by means of the converted company or its separate parts, which was transferred by the company or its separate parts performed during the period for which the applicable tax loss is due. The amount of the tax base under the first sentence of the host society to the proportion of revenues from own performances and goods charged to income under a special legal regulation 20) attributable to the same activities performed by the transferring company in the period for which the tax loss is charged, the total sales for own performances and goods booked to income under a special legal regulation 20).

(7) If the taxpayer arise doubts whether the conditions laid down in paragraphs 1 to 6 may apply for a binding tax assessment 39i) whether the tax losses generated before significant change can be claimed as an item of deduction from the tax base for substantial change. The application for a binding decision on the assessment of the taxpayer is obliged to state

a) name, surname, place of residence and place of business if the taxpayer is a natural person, or name, legal form and seat if the taxpayer is a legal entity and tax identification number, if assigned;
b) a summary of all revenues from own performances and goods in the breakdown according to activities performed by the taxpayer, whose tax loss was achieved by the period for which the tax loss to be claimed as a deductible item from the tax base, charged,
c) a summary of all revenues from own performances and goods in the breakdown according to activities performed by the taxpayer who claims a tax loss, achieved in the period for which the tax loss to be claimed as a deductible item from the tax base,
d) a draft statement the binding assessment of whether the tax loss may be claimed as an item of deduction from the tax base.

(8) If the decision is binding on the taxpayer received the assessment after the deadline for filing tax returns under a special law 41d) or under this Act, a taxpayer may apply the deductible items pursuant to § 34 paragraph 1 in the additional tax return.

(9) In pursuit of the same activities in accordance with paragraphs 2 to 6 in the period for which the tax loss to be applied, and the period for which levied the tax loss, is considered to be the case when the period for which the tax loss was assessed, there for all expenditures (costs) in order to assure and maintain income, but these revenues were recognized when the period for which the tax loss to be applied.

(10) In the cases referred to in paragraphs 4 to 6 shall not apply the provisions of paragraphs 1 to 3

(11) The period referred to in paragraphs 1 to 6 and 9 is the taxable period and the period for which the tax return. “.

237) In paragraph 1, § 38p at the end of the text of the first sentence the words “, unless specified otherwise in this Act.”

238) In paragraph 1, § 38p and the first sentence of § 38p, paragraph 2, after “duty” the words “or the tax liability that does not deviate from the last known tax liability.”

239) § 38 trailer in the following paragraph 4 is added:

“(4) The provisions of paragraphs 2 and 3 shall apply to all taxpayers regardless of whether they have been granted investment incentives under a special legal regulation 67).”.

240) In § 40, paragraph 25 be deleted.

241) In Appendix 1, “Depreciation group 1a” and items “(1a-1)” and “(1a-2)” are deleted.

242) In Annex 1, item depreciation, Group 2 (2-57), the words “except: road motor vehicles are registered in the technical category of license under N1 (1-30)” are deleted.

243) in Appendix 1 at the end of depreciation 2 following item (2-81), which reads:

“(2-81) 34.10.2

Motor vehicle passenger “.

244) In Annex 1 the depreciation at the end of group 5 items (5-39), the words “non-residential premises and designated as a special regulation units in buildings and structures listed in the depreciation category 6”.

245) In Appendix 2 the following paragraph 3 is added:

“3 accruals balances in balance sheet assets and advances, excluding rents under finance leases and leased tangible assets except for advances for acquisition of tangible assets as defined in § 26, the tax base in the calendar year in which the taxpayer starts keeping tax records, will decrease. Balances accruals as liabilities and advances received the tax base in the calendar year in which the taxpayer begins keeping tax records, will increase. Balances adjustments to accounts receivables, created under the Act on Reserves 22a) taxable in the calendar year in which the taxpayer begins keeping tax records, will increase. estimated payables balances tax base in the calendar year in which the taxpayer begins keeping tax records, will increase. active account balances estimated tax base for the calendar year in which the taxpayer begins keeping tax records, will decrease. “.

Article. II

Transitional provisions

1) The tax liability for the years 1993 to 2007 and the tax period, which began in 2007, the existing legislation, unless otherwise stipulated herein. The provisions of Act No. 586/1992 Coll., Which are effective from the date of entry into force of this Act, except in § 6 paragraph 9. m), § 15, paragraph 4 and § 18 paragraph 4 point. b) shall apply for the first tax year that began in 2008.

2) The provisions of § 6 paragraph 9. m), § 15, paragraph 4 and § 18 paragraph 4 point. b) Act No. 586/1992 Coll., which are effective from the date of entry into force of this Act shall first apply to taxable period which began in 2007.

3) The exemption of income from the sale of securities acquired by the end of 2007, is governed by § 4, paragraph 1 point. w) of Act No. 586/1992 Coll., as amended effective on the effective date of this Act.

4) For income from interest income from mortgage bonds, issued before the effective date of this Act shall apply Law No. 586/1992 Coll., As amended effective on the effective date of this Act.

5) The provisions of § 15 paragraph 9 of Act No. 586/1992 Coll., Which are effective from the date of entry into force of this Act shall apply to credit agreements to finance the housing needs entered into after 1 January 2008.

6) Exemption of income under § 19 paragraph 1 letter. l) au) of Act No. 586/1992 Coll., which are effective from the date of entry into force of this Act shall first apply to income earned in the taxable period which began in 2007.

7) In tax year 2007 is exempt from personal income from employment and functional benefits as provided in § 6, paragraph 9. a) Act No. 586/1992 Coll., as amended effective on the effective date hereof, the employer’s contribution to supplementary pension insurance with state contribution paid to the account of his employees in the pension fund, but not more than 5% of the amount set out the procedure for the assessment basis employees for social security contributions and state employment policy, and this sum does not include the employer’s contribution to supplementary pension insurance with state contribution.

8) Pursuant to § 23 subsection 4 letter. l), § 24 subsection 2 letter. b), § 24, paragraph 4, § 27, paragraph 2, § 29 paragraph 1 point. a), § 29, paragraph 4 and § 29, paragraph 10 of Act No. 586/1992 Coll., as amended effective on the effective date of this Act, proceed with the contract for leasing a car category M1, except for an automobile is used by the operator of motorized road transport or taxi service to the issuance of a license and car type and the type of funeral ambulances, closed to the effective date of this Act.

9) The employer’s contribution to supplementary pension insurance with state contribution included in the payroll for the calendar month in December 2007 and remitted to the account of the employee pension fund within 8 days after the payroll for the month, shall be governed by § 38h paragraph 12 of the Act No. 586 / 1992 Coll., as amended effective on the effective date of this Act.

10) A taxpayer referred to in § 17 of Act No. 586/1992 Coll., As amended by Act No. 259/1994 Coll. and Act No. 492/2000 Coll., which is not founded for the purpose of business and that at 31 December 2007 will be charged in a single entry under the regulations in force until 31 December 2003 and since 2008, leading accounting, profit will increase the value of inventories and valuables, the value of the advances, excluding advance payments for tangible and intangible assets, the value of claims that were paid in taxable income and reduces the result by the value received advances, the value of liabilities, which would cover the expense was to generate, assure and maintain income, detected at 31 December 2007, and once for the fiscal year 2008, or gradually over more than 3 tax years. This taxpayer for the taxable year of 2007, considered for purposes of the Income Tax Act for a taxpayer who does accounting.

11) A taxpayer who keeps accounts, beginning with the taxable period of 1995 claimed as expense (cost) to generate, assure and maintain income per year and up to 10% starting in 1998 and by the end of 2007 for the taxable period of up to 20% of the unpaid portion value of the receivable or purchase price of assets acquired by assignment, which occurred due date until the end of 1994, with the exception of claims referred to in § 24 subsection 2 letter. y) points 1 and 2 of Act No. 586/1992 Coll., which are effective for tax year 1994, starting with tax year 1998, also with the exception of claims referred to in the penultimate sentence of § 24 paragraph 2 point. y) of Act No. 586/1992 Coll., which are effective for tax year the 1998th Overall, it can be applied as an expense (cost) of the maximum accumulated value of the receivable or purchase price receivable acquired by assignment. Similarly, you can also do the whole set of these claims. This provision does not apply to claims

a) the partners, shareholders, members of cooperatives for subscribed capital
b) between economically or personally related entities. Economically or personally related entities means if one person participates directly or indirectly in the management, control or capital of another person or if the same company or individual directly or indirectly involved in the management, control or capital of both parties. By participating in the control or capital means ownership of more than 25% of the share capital or voting; share capital or voting share in the tax period is determined as the sum of states at the last day of each month and the number of months in the taxable period
c) between loved ones,
d) in respect of loans and loans or insurance for them and in respect of advances, or
e) under a special legal regulation.

A taxpayer that resulted in the transition from tax accounting to bookkeeping, may in the taxable period in which the leading accounting, applied as an expense (cost) to generate, assure and maintain income under this provision times the 10% of the unpaid portion of the receivable or price acquisition of assets acquired by assignment and the number of years that have elapsed since the beginning of 1995 until the end of 1997, and from the tax period of 1998 times the maximum 20% of the unpaid portion of the receivable or purchase price receivable acquired by assignment and the number of years that have elapsed since 1998, including the end of the year preceding the year in which there was a transition to accounting in the accounting system. The same holds for the taxpayer at the end of the business and other self-employment and the termination of the lease. This provision shall not apply to the unpaid portion of the receivable that were written off against earnings.

12) In the case of tangible property that is subject to a finance lease with subsequent purchase of the leased tangible property closed to the effective date of this Act, pending the completion of financial lease with subsequent purchase of the leased tangible assets used by Act No. 586/1992 Coll. in force as of the effective date of this Act.

13) The provisions of § 25 paragraph 1 point. w) of Act No. 586/1992 Coll., which are effective from the date of entry into force of this Act, applies to the financial costs of loans and credits resulting from contracts entered into after the effective date of this Act and the amendments, amending the amount provided loans or loan amount or interest paid, negotiated after the effective date of this Act to contracts concluded before that date for the taxable period or periods for which tax return is filed, begun in 2008 and 2009.

14) The provisions of § 25 paragraph 1 point. w) of Act No. 586/1992 Coll., which are effective from the date of entry into force of this Act, shall apply to finance charges on loans and loans contracted before the effective date of this Act for the taxable period or periods for which tax return is filed, started in 2010.

15) The provisions of § 25 paragraph 1 point. change) of Act No. 586/1992 Coll., which are effective from the date of entry into force of this Act shall first apply to financial expenses (costs) for the financial leases of leased fixed assets resulting from contracts concluded after 31 December 2007 and on amendments, agreed after 31 December 2007 to contracts concluded before that date.

16) Reducing the entry price of tangible assets by the aid granted by the Regional Council of the Cohesion Region according to § 29 paragraph 1 of Act No. 586/1992 Coll., Which are effective from the date of entry into force of this Act shall be first applied to tangible assets zaevidovaného the taxpayer in the taxable period, which began in 2008.

17) Passenger car M1, with the exception of car that is used by the operator of motorized road transport or taxi service to the issuance of a license and car type ambulance and type of burial, which was recorded as fixed assets by the end of the taxable period commencing in 2007, depreciated from the input prices set by Act No. 586/1992 Coll., as amended effective on the effective date of this Act, until his removal from the property.

18) The provisions of § 38na Act No. 586/1992 Coll., Which are effective from the date of entry into force of this Act shall be first applied to the taxpayer, which has been a substantial change in the tax period, which began in 2004, for conversion of company or cooperatives with the effective date of 1 January 2004 and for business transfers effective from 1 January 2004.

19) The provisions of § 21 paragraph 1 of Act No. 586/1992 Coll., Which are effective from 1 January 2009, the first time for tax season, which began in 2009, and § 21, paragraph 1 of Act No. 586/1992 Coll., which are effective from 1 January 2010 is the first time for a taxable period which began in 2010.

Article. III

The authority to declare the full text of the Act

The Prime Minister is authorized to promulgate the full text of Act No. 586/1992 Coll. On income taxes, as follows from the laws and the Constitutional Court of changing it.

PART TWO

Amendment to the amendment of laws related to adoption of the Law

Accident insurance for employees

Article. IV

In Act No. 267/2006 Coll., Amending laws related to adoption of the accident insurance, as amended by Act No. 218/2007 Coll. Part Seven is deleted.

PART THREE

Amendment to the provisions for determining the income tax base

Article. In

Act No. 593/1992 Coll. Reserves to determine the income tax base, as amended by Act No. 157/1993 Coll., Act No. 323/1993 Coll., Act No. 244/1994 Coll., Act No. 132/1995 Coll., Act No. 211/1997 Coll., Act No. 333/1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll., Act No. 126/2002 Coll. , Act No. 260/2002 Coll., Act No. 176/2003 Coll., Act No. 438/2003 Coll., Act No. 669/2004 Coll., Act No. 377/2005 Coll., Act No. 545 / 2005 Coll. and Act No. 223/2006 Coll. as follows:

1) In § 2, paragraph 5, the number “3” replaced by “4”.

2) In § 4, at the end of paragraph 1, the following sentence “The conversion of 21) the successor company may continue in the creation of reserves and adjustments started the company being divided, and under conditions which should apply to divided society, if the conversion does not take place and only to the extent that it relates to part of the assets of 21), which is transferred to the acquiring company. “.

3) In § 6 letters a) and b) read:

“A) the technical provisions for life insurance 10) with the exception of the equalization reserve 10) and other technical provisions, 10);

b) the technical provisions for life insurance 11) with the exception of other technical provisions, 11). “.

4) In § 8, paragraph 1, the number “1994,” the words “the balance sheet value at the time not exceed the amount of CZK 200 000 and”.

5) In § 8, after paragraph 2 the following paragraph 3 is added:

“(3) Adjustments to not lapsed receivables due after December 31, 1994, the balance sheet value at the time of greater than 200 000 CZK to them and do not adjustments created pursuant to § 5 and 5a, may during the period for which the tax returns, make tax payers who keep their accounts, just in case, if these claims regarding arbitration initiated under a special legal regulation 13f) or judicial proceedings or administrative proceedings under a special legal regulation 13h) by a tax payer income properly involved and is properly and timely actions necessary to enforce its rights under the condition that the end of the agreed maturity debt is more than

a) 6 months up to 20% of the unpaid balance of the receivable,
b) 12 months, up to 33% of the unpaid balance of the receivable,
c) 18 months, up to 50% of the unpaid balance of the receivable,
d) 24 months, up to 66% of the unpaid balance of the receivable,
e) 30 months, up to 80% of the unpaid balance of the receivable,
f) 36 months, up to 100% of the unpaid balance sheet value of the claim. “.

Paragraphs 3 and 4 shall become paragraphs 4 and 5

6) In § 8, paragraph 4 and 5, the words “and 2” are replaced by “to 3”.

7) § 8c In the introductory part of the word “may” the words “in the tax period.”

8) In § 8c letter d) reads:

“D) the total value of claims incurred without access to the same debtor, which applies a procedure under this provision shall not exceed the amount for the tax period CZK 30 000.”.

Article. VI

Transitional provisions

1) The provisions of § 6 of Act No. 593/1992 Coll., Which are effective from the date of entry into force of this Act shall apply for the first time the period for which the tax return, beginning in 2008. The balance of the equalization reserve and other technical provisions on the effective date of this Act shall be canceled in the period for which the tax returns, starting in 2008.

2) The provisions of § 8 of Act No. 593/1992 Coll., Which are effective from the date of entry into force of this Act shall apply for the first time provisioning, which commenced after the effective date of this Act.

3) For provisions, whose work in accordance with § 8 of Act No. 593/1992 Coll., As amended effective on the effective date of this Act commenced before that date shall apply Law No. 593/1992 Coll., Which are effective effective date of this Act.

Article. VII

The authority to declare the full text of the Act

The Prime Minister is authorized to promulgate the full text of Act No. 593/1992 Coll. Reserves to determine the income tax base, as follows from the laws amending it.

PART FOUR

Amendment to the Value Added Tax

Article. VIII

Act No. 235/2004 Coll. Value Added Tax, as amended by Act No. 635/2004 Coll., Act No. 669/2004 Coll., Act No. 124/2005 Coll., Act No. 215/2005 no., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No. 441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll. Act No . 230/2006 Coll., Act No. 319/2006 Coll. and Act No. 172/2007 Coll. as follows:

1) In § 4, paragraph 1 at the end of the letter) the words “or § 95a, or a person who was registered in the country according to § 95a paragraph 5”.

2) In § 4, at the end of paragraph 1, replaced by a comma and the following letter a) which reads:

“A) residential house building for housing, in which more than half the floor area meets the requirements for permanent housing and is intended for that purpose, family house construction for housing, in which more than half the floor area meets the requirements for permanent family housing and is the purpose intended, and which are no more than 3 separate apartments, more than 2 above ground and 1 underground floor and attic, and a flat set of rooms or a single living room, whose layout and equipment meet the requirements for permanent housing. “.

3) In § 5, paragraph 1, first sentence, the words “economic activity” the words “, unless stipulated otherwise in § 5.”

4) In § 5 the following new § 5a to 5c are including the heading reads:

“Group

(1) Group for the purposes of this Act, a group of related persons located, place of business or establishment in the country, which is registered as a tax payer in accordance with § 95a. If you have people who are part of a group (hereinafter referred to as “group members”), registered office, place of business or place of business outside the country, they are not part of the group. The group is considered a separate taxable person. Each person can only be a member of one group.

(2) related entities for the purposes of this Act, a capital-related persons or other related persons.

(3) Capital-related entities are persons, of whom one person directly or indirectly in the capital or voting rights of another person, or one person directly or indirectly in the capital or voting rights of more people, while this proportion is at least 40% capital or 40% of the voting rights of such persons.

(4) other related parties are persons whose conduct is involved in at least one same person.

(1) For purposes of this Act is a group representing its member. Representing the member means a member of the registered office or place of business in this country who is authorized to act for the group. If the group is not a member of the seat or place of business at home can be a representative member of any group member.

(2) Members of the group shall be jointly and severally liable for the duty of the Group arising from the tax laws. For these groups correspond to the obligations even after its dissolution or after performance of the group, for the period in which they were members of the group.

(1) The rights and obligations under this Act to persons who became members of the group, moving the group on group registration.

(2) The rights and obligations under this Act, a person who joined the group, moving the date of accession to the group of people.

(3) The rights and obligations under this Act skupině transferred to persons who are members of the date of cancellation of registration group, the date of cancellation, to the extent that they relate to transactions effected by or adopted by individual group members. If you can not move so establish the rights and responsibilities, identify the group registration cancellation of the extent to which these rights and obligations are transferred, members of the group agreement.

(4) The rights and obligations under this Act skupině transferred to the person whose group membership is revoked, the date of cancellation of its membership, to the extent that they relate to transactions effected by or adopted by such person. If you can not move so establish the rights and obligations, determined at the termination of membership of that person the extent to which these rights and obligations are transferred, and a member of a group whose membership is disturbed, by agreement. “.

5) In § 28 the following paragraph 11 is added:

“(11) If an invoice is issued for transactions carried out by a group, indicate on the invoice instead of business name or names and surname or name, Appendix to the name and surname or name, registered office or place of business taxpayer who makes a taxable transaction, the same data which appear to refer to a group member, which carries out transactions. If the invoice issued for the transaction entered into for the group, indicate on the invoice instead of business name or names and surname or name, Appendix to the name and surname or name, seat or place of business of the person to whom benefits are provided, the same data that appear to refer to a group member to whom benefits are provided. This provision shall apply mutatis mutandis to the tax documents referred to in § 29 to 35 “.

6) In § 36 paragraph 3, for b) the following new paragraph c), which reads:

“C) the tax on electricity, gas tax and some other gases and a tax on fossil fuels, according to the regulation of these taxes.”

The existing letters c) to f) are renumbered as subparagraphs d) to g).

7) In § 37 paragraph 1, § 37, paragraph 2, § 38, paragraph 4 and § 47 paragraph 1 point. b) the number “5” is replaced with number “9”.

8) In § 47 paragraph 1, at the end of the paragraph the sentence “The taxable event is the rate of tax applicable on the date that the tax obligation arises.”.

9) In § 47 the following new § 47a, including the heading reads:

“§ 47a

Binding assess the accuracy of classification of taxable supply

in terms of tax rates

(1) Any person may request the Ministry of Finance to issue a binding decision to determine whether a taxable supply in terms of tax rates correctly included in the basic or reduced rate of tax in accordance with § 47 paragraph 1 (hereinafter “APA”).

(2) The application for a binding decision on the assessment of the applicant shall

a) a natural person, the name, surname, place of residence in filing related to its business activities shall also state the business name, identification number, tax identification number, if assigned, and place of business,
b) a legal person business name or name, identification number or similar information, address and tax identification number, if assigned;
c) a description of goods, services or property to which the application for a binding ruling applies; in the application include one item of goods, services or properties
d) a draft statement the binding assessment.

(3) The applicant is required to submit further information call relating to the content of the application. “.

10) § 48, including footnote 27 reads:

“§ 48

Tax rates for housing

When providing construction and installation work associated with the change of the completed construction of a residential building, house or apartment, including their accessories, as defined by the Building Act 27), or in connection with the repair of these structures, apply a reduced tax rate. If these work out to another building, part of which is intended for housing, the reduced tax rate only for those works which are exclusively for part of the building intended for housing.

____________________________________

27a) § 2, paragraph 5 of Act No. 183/2006 Coll. Zoning and Building Code (Building Act). “.

11) In § 48 the following new § 48a including the heading and footnote No. 27b to 27h reads:

“§ 48a

Tax rates for buildings for social housing

(1) When the supply of construction and installation work associated with the construction of buildings for social housing, including its accessories, changing the completed building for social housing 27a defined by the Building Act), including its accessories, or in connection with the repair of buildings, apply the reduced tax rate . The reduced rate also applies to the provision of construction and assembly work, which the residential building, house, apartment or space that was intended for purposes other than housing, changing the construction of social housing.

(2) The definition of units under the Act on the Ownership of Flats 27) before the completion of construction does not change the character of the building.

(3) For conversion of buildings for social housing and their accessories shall apply the reduced tax rate, unless this Act provides otherwise.

(4) buildings for social housing means

a) be for social housing
b) house for social housing
c) the block of flats for social housing
d) accommodation facilities for the accommodation of members of security forces pursuant to the service of members of security forces 27b) or for the accommodation of public servants
e) social service facilities providing residential services under the Social Services Act 47),
f) educational facilities for institutional and protective education and preventative educational care, and educational care centers, according to the law governing the performance of this education 27c)
g) boarding schools established for students with disabilities under the Education Act 27d)
h) special children’s facilities, which are under the law regulating health care, 27e) of the Constitution infant and children’s homes for children under 3 years of age,
i) equipment for children in need of immediate assistance and facilities for providing care to foster care under the Act on Social and Legal Protection of Children 27f)
j) a special type of hospice inpatient facilities 27g) and
k) Residential care for war veterans 27h)

including their accessories.

(5) for social housing dwelling means a dwelling whose total floor area not exceeding 120 m second The total floor area of social housing means the sum of floor areas of all dwelling rooms, including rooms that make up the accessory apartment. The total floor area of social housing does not include the share of the common parts of the house.

(6) A family house for social housing means the family house, with a total floor area not exceeding 350 m second The total floor area of the house for social housing means the sum of floor areas of all rooms house.

(7) block of flats for social housing means a residential building in which there are no other dwellings than flats for social housing.

(8) means a room locally and spatially restricted portion of the building, as defined by floor area, ceiling and solid walls.

____________________________________

27b) § 77 of Act No. 361/2003 Coll. Service of members of security forces, as amended by Act No. 530/2005 Coll.

27c), § 2 of Act No. 109/2002 Coll. On institutional and protective education in schools and preventative educational care in school facilities and to amend other Acts, as amended by Act No. 383/2005 Coll.

27d) Decree No. 108/2005 Coll. School educational and boarding facilities, and school specific facilities.

27e) § 38 of Act No. 20/1966 Coll. On public health care.

27f) § 42 and 44 of Act No. 359/1999 Coll. On Social and Legal Protection of Children, as amended.

27g) § 22a of Act No. 48/1997 Coll. On Public Health Insurance, as amended by Act No. 340/2006 Coll.

27h) § 4 of Act No. 170/2002. On war veterans, as amended by Act No. 70/2007 Coll. “.

12) In § 81, paragraph 1, the following paragraph 2 including footnote 59a reads as follows:

“(2) Entitlement to a tax refund is also the person who paid such tax and who requests a refund of tax paid by the non-repayable foreign aid or from funds from the European Union provided support for research and development projects 59a) as a provider of resources according to the rules these funds can be used to pay the tax.

____________________________________

59a) Act No. 130/2002 Coll. On R & D support from public funds and amending certain related laws (Act on Support of Research and Development), as amended. “.

Former paragraphs 2 to 9 are renumbered as paragraphs 3 to 10

13) In § 81 paragraph 10, the number “7” is replaced with number “9”.

14) § 86, including footnote No. 60 reads:

“§ 86

Refund the armed forces of foreign states

(1) A claim for refund can purchase the selected goods, services and buildings to apply

a) the armed forces of the sending State 60), which became a member of NATO or North Atlantic Treaty Organization, unless an international agreement that is part of Czech law provides that the selected types of goods, services and buildings are exempt from domestic taxation,
b) The Ministry of Defence to acquire goods, services and buildings financed by the North Atlantic Treaty Organization.

(2) If supplies are exempt from tax under § 68 para 9, entitled to a refund is not applicable.

(3) The selected types of goods, services and buildings in accordance with paragraph 1:

a) mineral oils for service vehicles, aircraft and ships armed forces and civilian personnel,
b) goods, services or construction procured under the project Security Investment North Atlantic Treaty Organization, including the construction equipment and services related to the operation of those goods and buildings.

(4) Persons referred to in paragraph 1 are entitled to a refund on the date he was obliged to declare output tax. Person referred to in paragraph 1 letter. b) a claim for refund arises only in the amount corresponding to the amount paid by the North Atlantic Treaty Organization through the state budget chapter.

(5) The persons referred to in paragraph 1 shall apply to a tax refund claim on a form prescribed by the Ministry of Finance Tax Office for Prague 1 The persons referred to in paragraph 1 letter. a) claim the refund through the Ministry of Defence. If the tax authority finds that the request for reimbursement does not contain all the prescribed requirements, or there are doubts about the correctness of the applications submitted, require the person referred to in paragraph 1 point. a) to remove defects or irregularities of the Ministry of Defence.

(6) The persons referred to in paragraph 1 letter. a) are for the purposes of this provision, the position of the taxpayer without any obligation to register.

(7) An application for refund must be supported by documents or tax documents for the sale of goods or services. Tax receipts or proof of sale of goods or services by a person referred to in paragraph 1 point. b) must bear a strong endorsement “means the purchase funded by NATO.”

(8) Proof of sale of goods or services issued by the payer must contain

a) business name or name and surname, title, addition to the name and surname or name, address taxpayer who makes a taxable supply
b) tax identification number of the taxpayer who makes a taxable supply
c) identification of the person referred to in paragraph 1, in whose favor the taxable transaction is carried out
d) the scope and subject of a chargeable event
e) the registration number of the document
f) The date of taxable supply,
g) the tax rate and tax base
h) the amount of tax specified in the tops and cents, or rounded to tens of cents or padesátihaléře.

(9) Tax Office for Prague 1 tax returns on behalf of the Ministry of Defence kept for this purpose within 30 days from the day following the application or the date on which it is to put the application. Claim for refund can be claimed no later than 6 calendar months from the end of the month in which entitlement commences. Tax returns in the amount rounded to whole crowns.

(10) Where the person to whom the tax refunded in accordance with paragraph 9, that the refund claim should not be obliged to return the tax bill to the Tax Office for Prague 1, not later than 30 days from the date of finding out.

____________________________________

60) Act No. 310/1999 Coll. Of foreign military forces on the territory of the Czech Republic. “.

15) In § 93 the following § 93a shall be inserted:

“§ 93a

The local jurisdiction

Local tax jurisdiction in the group is governed by the residence, place of business or establishment of an alternate. “.

16) In § 95 the following § 95a shall be inserted:

“§ 95a

Group Registration

(1) The application for registration of a group determined by associated persons who are members of the group, the person who will be representing a member of the group. The application for registration shall submit the person designated as alternate groups at the local tax administrator pursuant to § 93a.

(2) group becomes the payer of 1 January of the following calendar year if the application for group registration filed by 31 October of the current calendar year. If the application is filed after 31 October of the current calendar year, the group becomes the payer of 1 January of the second calendar year following the filing of the registration.

(3) The payer is subject to the conditions set out in § 5 becomes a member of the group from 1 January of the following calendar year if the group submits with the consent of the payer’s application to join the group by 31 October of the current calendar year. If the group submits an application after 31 October of the current calendar year, the taxpayer becomes a member of the group from 1 January of the second calendar year following the application.

(4) A person who is not a taxpayer is subject to the conditions set out in § 5 becomes a member of the first day of the third month following the month in which the group’s agreement, submit a request for accession of the people into groups.

(5) A member of the group in case of cancellation of group or performance of the group becomes a taxpayer on the day following termination of his membership in the group.

(6) A person to whom a member of the Transition, which expires in converting, transferring or moving his fortune, becomes a member of the first day following the date of termination, unless the same time as the member of a separate taxable.

(7) A person to whom the transformation of members of several groups who disappear in the conversion, moving or transferring their assets, becomes the payer of the day following the date of termination of group members, unless at the time of termination of a separate taxable person. The application for registration shall submit to the conversion of registration in the Commercial Register.

(8) A person to whom the transformation of the group member which terminates in the conversion, moving or transferring its assets and which at the time of termination of a member of the taxable person becomes a taxpayer from the first day following the termination of a group member. The application for registration shall submit to the conversion of registration in the Commercial Register.

(9) In the event of a taxable person as a member of the group under paragraph 4 of the group is entitled to claim deduction under § 74 paragraph 1 The right of deduction shall be applied in the tax return for the first tax year after the date of that member. “.

17) In § 99, at paragraph 10 the following paragraph 11 is added:

“(11) For a group is the calendar month.”.

Existing paragraph 11 is renumbered as paragraph 12

18) In § 100 the following paragraph 5 is added:

“(5) A member of the group is obliged to keep records of transactions made to other group members.”.

19) In § 105 paragraph 1 for the following new paragraph 2 which reads:

“(2) group, the overpayment as a result of the assessment or additional assessment becomes vratitelným if any member of the group and the group has tax arrears. Overpayment groups are used to pay any underpaid tax group or any member of the group.”.

Paragraphs 2 and 3 shall become paragraphs 3 and 4

20) In § 106 the following new § 106a is inserted:

“§ 106a

Cancellation and change of group registration

(1) The tax administrator shall cancel registration of a group of 31 December of the current calendar year if the group submits an application for cancellation of registration not later than 31 October of the current calendar year. If the request of a group shall, after 31 October of the current calendar year, shall cancel the tax registration of a group of 31 December of the following calendar year.

(2) The tax cancels membership in the group of persons at 31 December of the current calendar year if the group submits an application for resignation of members of the group by 31 October of the current calendar year. If the request of a group shall, after 31 October of the current calendar year, revoked the tax people in the group membership of 31 December of the following calendar year.

(3) An application for resignation of members of the group, which came into groups according to § 95a paragraph 4, the group may give the earliest one year from the date when he became a member of the group.

(4) If the group does not meet the conditions set out in § 5a, shall notify the tax administrator within 15 days from the date on which the event occurred. The tax administrator shall cancel registration of a group of 31 December of the current calendar year if the group announces that meets the conditions set out in § 5 by 31 October of the current calendar year. If you notify this to the group after 31 October of the current calendar year, shall cancel the tax registration of a group of 31 December of the following calendar year.

(5) If the group member does not qualify for membership set out in § 5, the group is obliged to notify this fact within 15 days from the date on which the event occurred. The tax cancels membership in the group of persons at 31 December of the current calendar year if the group announces that the group member does not qualify for membership set out in § 5 by 31 October of the current calendar year. If you notify this to the group after 31 October of the current calendar year, revoked the tax people in the group membership of 31 December of the following calendar year.

(6) The tax administrator is authorized to cancel registration of a group of 31 December of the calendar year, if the group does not fulfill its obligations under this Act.

(7) The tax payer will cancel the registration on the day preceding the date of his membership in the group.

(8) Cancellation of registration under this provision and cancellation of membership in the group of persons shall not be considered for cancellation of registration with the obligation to reduce the deductible under § 74 paragraph 5. ”

21) In § 107, the following paragraph 3 is added:

“(3) The tax administrator shall cancel the registration of persons identified for VAT on the date of its membership in the group.”.

22) In the Annex to Act No. 2, “Construction and assembly work included in CPA 45 associated with the construction, reconstruction, modernization and repair of buildings for social housing, including construction, materials, machinery and equipment brought to them as a component mounting and works that incorporate or will mount. ” and the words “Construction of social housing means the retirement homes, orphanages, nursing care and similar facilities for permanent or temporary accommodation to beneficiaries.” repealed.

Article. IX

Transitional provisions

1) For the application of value added tax for the taxable period before the effective date of this Act and for exercising the rights and obligations related thereto, shall apply to existing legislation.

2) The transfer of a residential building, house or flat or a transfer of an unfinished residential building, house or apartment which is the legal effect of up to 31 December 2007 to apply the reduced tax rate.

PART FIVE

Amendment to the Real Estate Tax

Article. X

Act No. 338/1992 Coll. Real estate tax, as amended by Act No. 315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll. Act No. 65/2000 Coll ., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No. 483/2001 Coll., Act No. 576/2002 Coll., Act No. 237/2004 Coll., Act No. 669/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No. 342/2005 Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll. and Act No. 186/2006 Coll. as follows:

1) In § 4, at the end of paragraph 1, replaced by a comma and the following letter in), which reads:

“V) arable land, hop gardens, vineyards, orchards and permanent grasslands, if the municipality in a generally binding decree, if the municipality from land tax on land so free, this exemption does not apply to land in built-up area 16d) or built-up area 16d) of the municipality if the municipality in a generally binding decree, which together define the land parcelním their number with the name of the cadastral territory in which it lies. “.

2) In § 4, paragraph 4, the words “au)” replaced “, u) and) ‘.

3) In § 6, paragraph 4, letter a) reads:

“A) 1.0 in municipalities with 1,000 inhabitants

1.4 in municipalities over 1,000 population in 6000 population

1.6 in municipalities over 6,000 population to 10 000 inhabitants

2.0 in municipalities of over 10,000 residents to 25,000 residents

2.5 in municipalities with more than 25 000 inhabitants and 50 000 inhabitants

3.5 in municipalities with more than 50 000 inhabitants and Franzensbad, Luhačovice, Marienbad and Poděbrady

4.5 in Prague;

coefficient for assignment to individual municipalities is determined number of inhabitants according to the last census. “;

4) In § 11 paragraph 3 letter a) reads:

“A) pursuant to paragraph 1. A) f), increased for buildings in accordance with paragraph 2 shall be multiplied by a coefficient assigned to individual municipalities according to population from last census

1.0 in municipalities of less than 1 000 inhabitants

1.4 in municipalities over 1,000 population in 6000 population

1.6 in municipalities over 6,000 population to 10 000 inhabitants

2.0 in municipalities of over 10,000 residents to 25,000 residents

2.5 in municipalities with more than 25 000 inhabitants and 50 000 inhabitants

3.5 in municipalities with more than 50 000 inhabitants and Franzensbad, Luhačovice, Marienbad and Poděbrady

4.5 in Prague;

for each part of the village community can generally binding decree rate, which is set for it by one category to increase or decrease by one to three categories of factors in structure; coefficient can be increased to 4.5 coefficient of 5.0, “.

5) § 12 including the heading reads:

“§ 12

Local coefficient

A municipality may generally binding decree to all property throughout the local community to establish a coefficient of 2, 3, 4 or 5 This factor is multiplied by the tax payer for the individual types of land, buildings, separate commercial premises and flats, or their files. “.

6) In § 13 paragraph 2 letter c) reads:

“C) to establish or change the coefficient according to § 6, paragraph 4, § 11, paragraph 3 and 4 or § 12, or”.

7) In § 13 paragraph 2 point. d) after the first word “tax” the words “if the municipality in a generally binding ordinance pursuant to § 4 paragraph 1 point. v) or”.

8) In the first sentence of § 16a, the words “§ 6 and 11” replaced by “§ 4, paragraph 1 point. V), § 6, 11 and 12”.

Article. XI

Transitional provisions

1) If a municipality generally binding regulation issued pursuant to § 4 paragraph 1 point. v) of Act No. 338/1992 Coll. real estate tax, which are effective from the date of entry into force of this Act, free arable land, hop gardens, vineyards, orchards and permanent grasslands, proceed according to the generally binding regulations for the first time in the taxable period of 2009.

2) If a municipality generally binding regulation issued pursuant to § 4 paragraph 1 point. v) of Act No. 338/1992 Coll. real estate tax, which are effective from the date of entry into force of this Act, some of the plots of arable land, hop fields, vineyards, orchards and permanent grasslands, built in the municipality or the built-up area liberated the village, proceed according to the generally binding regulations for the first time in the taxation period of 2009.

3) If a municipality before the effective date of this Act, provided the coefficient 0.3 or 0.6 generally binding regulation issued pursuant to § 6 or 11 of Act No. 338/1992 Coll. Real estate tax, as amended effective on the effective date of this Act shall be applied for the last tax period of 2008.

4) If a municipality in a generally binding regulation issued under § 12 of Act No. 338/1992 Coll. Real estate tax, which are effective from the date of entry into force of this Act, the local coefficient, the coefficient for the first time for the tax year 2009.

PART SIX

Article. XII

abolished legal action No. 340/2013 Coll .

PART SEVEN

Amendment of Cash Registers

Article. XIV

In Act No. 215/2005 Coll. Cash Registers and amending certain acts (cash registers), as amended by Act No. 358/2005 Coll., Act No. 545/2005 Coll. and Act No. 494/2006 Coll., and the first part of Annex 1 to 3 are deleted.

PART EIGHT

repealed by Act No. 281/2009 Coll.

PART NINE

Amendment to Act No. 545/2005 Coll.

Article. XVI

In Act No. 545/2005 Coll. Amending Act No. 586/1992 Coll. On Income Tax, as amended, and certain related laws, the tenth part repealed.

PART TEN

Amendment to Act on Administrative Fees

Article. XVII

Act No. 634/2004 Coll. On administrative fees, as amended by Act No. 217/2005 Coll., Act No. 228/2005 Coll., Act No. 357/2005 Coll., Act No. 361/2005 Coll. , Act No. 444/2005 Coll., Act No. 545/2005 Coll., Act No. 553/2005 Coll. Act No. 48/2006 Coll. Act No. 56/2006 Coll., Act No. 57 / 2006 Coll. Act No. 81/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No. 130/2006 Coll., Act No. 136/2006 Coll. Act No. 138/2006 Coll., Act No. 161/2006 Coll., Act No. 179/2006 Coll., Act No. 186/2006 Coll., Act No. 215/2006 Coll., Act No. 226 / 2006 Coll., Act No. 227/2006 Coll., Act No. 235/2006 Coll., Act No. 312/2006 Coll., Act No. 575/2006 Coll. and Act No. 106/2007 Coll. as follows:

1) In the Annex, Part I, Item 1 at the end the following points point 1, r) to w), as follows:

‘R) to issue binding decisions on assessment under § 24a of Act No. 586/1992 Coll. On income taxes 10 000 CZK

a) to issue binding decisions on assessment under § 24b of Act No. 586/1992 Coll. on income taxes 10 000 CZK
t) to issue binding decisions on assessment under § 33a of Act No. 586/1992 Coll. on income taxes 10 000 CZK
u) to issue binding decisions on assessment under § 34a of Act No. 586/1992 Coll. on income taxes 10 000 CZK
v) to issue binding decisions on assessment under § 38nc Act No. 586/1992 Coll. on income taxes 10 000 CZK
w) to issue binding decisions on assessment under § 47a of Act No. 235/2004 Coll. value added tax CZK 10 000. “

2) In the Annex, Part I, Item 1, points 3 and 4 deleted.

3) In Annex VI, section 99 under the existing text becomes paragraph 1 and the following sections 2, 3 and 4, which including footnote 58a shall be added:

“2 Acceptance of an application to fix a maximum price or the amount and terms of reimbursement medicine or food for special medical purposes 58a), in the case of

a) new active ingredients, new combinations of active ingredients, new indications, new dosage forms for new indications CZK 20 000
b) a new formulation without specifying for new indications, new strength to CZK 10 000
c) the generic drugs or new pack sizes CZK 8000
d) in other cases CZK 10 000
e) food for special medical purposes CZK 10 000

3) Acceptance of an application to change the decision to fix a maximum price or the amount and terms of payment of the reasons extend the indication, limitations of the existing conditions of payment or reimbursement increase 58a) CZK 20 000

4) Acceptance of an application to change the decision to fix a maximum price and the amount and payment conditions, 58a) in other cases CZK 10 000

______________________________________

58a) Act No. 48/1997 Coll. On public health insurance and amending some related Acts, as amended. “.

4) Annex VI is in the under 99 per item 4 the following provisions “is not subject to the fee,” which reads:

“The charge is not

1) Acceptance of an application referred to in paragraphs 2, 3 and 4 of this item, if the applicant is health insurance.

2) Acceptance of an application referred to in point 2. a) b) c) or d) of this item, in the case of medicinal products included in the register of orphan medicinal products pursuant to European Parliament and the Council of 16 141/2000/ES December 1999 on medicinal products for rare diseases. “.

PART ELEVEN

Amendment of the Excise Tax Act

Article. XVIII

Act No. 353/2003 Coll. On excise taxes, as amended by Act No. 479/2003 Coll., Act No. 237/2004 Coll., Act No. 313/2004 Coll., Act No. 558/2004 Coll. , Act No. 693/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No. 545 / 2005 Coll., Act No. 310/2006 Coll. and Act No. 575/2006 Coll. as follows:

1) In § 6, paragraph 1 second sentence, the words “paragraph 5” replaced by “paragraph 6”.

2) In § 6, at the end of paragraph 4 replaced by a comma and the words “unless this Act stipulates otherwise (§ 50).”.

3) In § 9, paragraph 1 at the end of the sentence “This does not apply to waste oils referred to in § 45 paragraph 1, point d).”.

4) In paragraph 3 of § 12 and § 13 paragraph 1, the words “§ 53 paragraph 3 to 5” is replaced by “§ 53 paragraph 3 to 7.”

5) In § 44, at the end of subparagraph e) the word “or” is deleted.

6) In § 44, at the end of paragraph f) replaced by a comma and the following letters g) and h) are added:

“G) the sale or free transfer of waste oils referred to in § 45 paragraph 1 point. D) that were not taxed to the final consumption for propulsion or for production of heat or

h) the use of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed for propulsion or for production of heat. “.

7) In § 45 paragraph 1, at the end of subparagraph f) the word “or” at the end of the letter g), the comma is replaced by a dot and the letters h) to j) are deleted.

8) In § 45 paragraph 3 letter b) reads:

“B) 2707,”.

9) In § 45 paragraph 3 letter e) and f) are deleted.

The existing letters g) to m) are denoted as letters e) to k).

10) In § 45, paragraph 5 at the end of the sentence “This does not apply to products that are subject to tax on natural gas and other gases and is subject to tax on fossil fuels.”.

11) In § 45 paragraph 6 reads as follows:

“(6) The taxes are all products listed under nomenclature codes 2701 to 2715, with the exception of products that are subject to tax on natural gas and other gases and is subject to tax on fossil fuels, mineral oils and, except in accordance with paragraphs 1 and 3, for for use, offered for sale or used for heat production. “.

12) In § 45 paragraph 8, the words “or hydrocarbon gases listed in paragraph 1 letter. H) i) or j)” are deleted.

13) In § 46, at the end of subparagraph e) the word “or” is deleted.

14) In § 46, at the end of paragraph f) replaced by a comma and the following letters g) and h) are added:

“G) the date of sale or free transfer of waste oils referred to in § 45 paragraph 1 point. D) that were not taxed to the final consumption for propulsion or for production of heat or

h) on the use of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed for propulsion or for production of heat. “.

15) In § 47 paragraph 1, the words “§ 45 paragraph 1 point. C)” a comma is replaced by “a” and the words “and for hydrocarbon gases” are deleted.

16) In § 48 paragraph 1, the tax rate is “0 CZK / 1 000 l ‘tax rate is replaced by” 660 CZK / 1 000 l’.

17) In § 48 paragraph 1 in the column headed “Text” words “hydrocarbon gases according to § 45 paragraph 1 point. H)” plus the text “3355 CZK / t” in the “tax rate” in the column ” Text “words” hydrocarbon gases according to § 45 paragraph 1 point. i) “and that the text” 0 CZK / t “in the” tax rate “and under” Text “words” hydrocarbon gases according to § 45 paragraph 1 point . j) “plus the text” 387 CZK / t “in the column” Tax rate “shall be deleted.

18) In § 49 paragraph 3 reads:

“(3) The exemption of waste oils mentioned in § 45 paragraph 1 point. D), which are intended for use, offered for sale or used for mineralogical processes or in metallurgical processes.”.

19) In § 49, after paragraph 3 the following new paragraphs 4 and 5, which including footnote 36a shall be added:

“(4) Mineralogical procedures for the purposes of this Act, a technological process of the European Community under Regulation governing the sectoral classification of economic activities 36a) included under code DI 26” manufacture of other non-metallic mineral products “.

(5) metallurgical processes for the purposes of this Act, a heat treatment of ores and concentrates as an output product of this activity and the production of metals by the European Community regulating the sectoral classification of economic activities 36a) DJ classified under code 27 “Manufacture of basic metals and fabricated metal products” .

_____________________________________

36a) Commission Regulation (EC) No 29/2002 of 19 December 2001 amending Council Regulation (EEC) No 3037/90 on the statistical classification of economic activities in the European Community. “.

Former paragraphs 4 to 16 are renumbered as paragraphs 6 to 18

20) In § 49, paragraph 17 is repealed.

Existing paragraph 18 is renumbered as paragraph 17

21) In § 50 paragraph 1 point. c) the word “or” is deleted.

22) In § 50 paragraph 1 at the end point d) stop is replaced by a comma following the word “or” and the letter e), which reads:

“E) the manufacturer’s profile, it applies only to waste oils are exempt pursuant to § 49 paragraph 1 and 3.”

23) In § 50 paragraph 2 first sentence, the words “§ 49, paragraph 1, 2, 8 and 10” replaced by “§ 49, paragraph 1, 2, 10 and 12” and in the last sentence the words “§ 53 paragraph . 4 and 5 “are replaced by” § 53 paragraph 5 and 6, and waste oils are exempt pursuant to § 49 paragraph 1 and 3. ”

24) In § 50 the following paragraph 6 is added:

“(6) Waste oils listed in § 45 paragraph 1 point. D) carried by residential customers legal or natural person who sells or free passes to the final consumption can be conveyed without a certificate of exemption under § 6.”

25) In § 52 paragraph 1, the words “paragraph 4” replaced by “paragraph 6”.

26) In § 53 paragraph 3, the words “§ 49, paragraph 3, 4, 8, 10, 12, 15 and 16” replaced by “§ 49, paragraph 3, 6, 10, 12, 14 and 17 ‘.

27) In § 53, after paragraph 3 the following paragraph 4 is added:

“(4) A tax warehouse, which receives and uses waste oil exempted pursuant to § 49 paragraph 1, it receives and uses this oil without special permission.”.

Former paragraphs 4 to 6 shall be renumbered as paragraphs 5 to 7

28) In § 53a, the words “paragraph 3 to 5” replaced by “paragraph 3 to 6.”

29) In § 63 paragraph 2 point. b) the words “or a hydrocarbon” and “hydrocarbon or” are deleted.

30) In § 104 paragraph 1 reads:

“(1) The tax rates are as follows:

Text	The tax rate
Text	Percentage of	The fixed part	Minimum
cigarettes	28%	1.03 CZK / piece	Total at least 1.92 CZK / piece
cigars, cigarillos		1.15 CZK / piece
tobacco Smoking		1 280.00 CZK / kg
other tobacco		1 280.00 CZK / kg. “

31) In § 134a paragraph 1 the words “for use of these oils, with the exception of their use for propulsion diesel engines on the road and cruise on the waters of the territory of the Czech Republic, if the mineral oil used for these cruises not exempted from tax under § 49, paragraph 10 “shall be deleted.

32) In § 134b paragraph 1, the word “heat” the words “and mineral oils exempt from tax under § 49, paragraph 12”.

33) In § 134b, paragraph 2, point. c) the words “paragraph 10” replaced by “paragraph 12”.

34) In § 134e paragraph 7 after the word “consume” the words “the business”.

35) In § 134e paragraph 8 the words “letter d).” Replaced by “point. E) and f).”

36) In § 134f point. c) the words “paragraph 10” replaced by “paragraph 12”.

37) In § 134f point. e) the words “letter d).” replaced by “point. e) and f).”

38) In § 134 l, paragraph 2, the word “third” is replaced by the word “fourth”.

39) § In paragraph 2, point 134 m. c) nomenclature code “2710 19 61” is replaced by the nomenclature “2710 19 51”.

40) § In paragraph 2, point 134 m. d) the nomenclature code “2710 19 65” is replaced by the nomenclature “2710 19 55”.

41) In paragraph 7 § 134p after the word “consume” the words “the business”.

42) 134p in paragraph 8 the words “letter. C), e) and f)” replaced by “point. C) to h)” and the word “branding” is inserted after.

43) In § 134q point. e) the words “a) to f) h) i)” is replaced by “c) to i).”

Article. XIX

Transitional provisions

1) Legal or natural persons within the business using waste oils listed under nomenclature codes 2710 91 to 2710 99 exempt from excise tax pursuant to § 49 paragraph 1 and 3 of Act No. 353/2003 Coll., Which are effective from the date of commencement of this Act, these waste oils used by 31 March 2008 without special authorization referred to in § 13 of Act No. 353/2003 Coll., which are effective from the date of entry into force of this Act.

2) For selected products that are subject to tax under Act No. 353/2003 Coll. On excise duties, effective on the effective date hereof, and which will be the effective date of this Act, subject to tax on natural gas and other gases, all terms that began to run before the effective date of this Act, until the completion of their course are subject to the Act No. 353/2003 Coll. on excise duties, effective on the effective date of this Act.

PART TWELVE

Amendment to Act on Subsistence Minimum

Article. XX

Act No. 110/2006 Coll. On Subsistence Minimum, as amended by Act No. 218/2007 Coll. As follows:

1) In § 4, paragraph 6, the third sentence is deleted.

2) In § 7, paragraph 2, at the end of the text of subparagraph d) the words “except for those receipts that were paid from the income of the person who is eligible for purposes of determining income shall be jointly assessed person with a person who has adopted such income , “.

3) In § 7, paragraph 2, point. h) the introductory part of the word “exempt 21)” the words “unless the income referred to in subparagraphs a) to g) or paragraph 5”.

Footnote 21 reads:

____________________________________

“21) § 4, paragraph 1 and § 6, paragraph 9 of Act No. 586/1992 Coll., As amended.”.

4) In § 7, paragraph 2, point. h) 1, the words “income referred to in subparagraph i)” replaced by “revenue referred to in subparagraphs i) and j).”

5) In § 7, paragraph 2, point. h), the following section 6 points 7 and 8, including footnotes 22a and 22b are added:

“7 supplement income from the housing and extraordinary immediate assistance under the Act on Assistance in Material Need 22a),

8) income from caring for a family member or other person who is entitled to care under the Social Services Act 22b), if the care exercised by a natural person belonging to the circle of people assessed under § 4,

____________________________________

22a) § 33 et seq. and § 36 et seq. Act No. 111/2006 Coll., as amended by Act No. 261/2007 Coll.

22b) § 7 of Act No. 108/2006 Coll. On social services. “.

Former Sections 7 to 10 are renumbered 9 to 12

6) In § 7, paragraph 2, letter i) including footnote No. 24 reads:

“I) additional fee or surcharge for service abroad in foreign currency provided by special legislation soldiers and members of security forces 24) posted in the units of multinational or international security forces outside the Czech Republic for work abroad, in the amount after deduction of expenses incurred to achieve, assure and maintain that for this purpose the same way as such expenses to determine the tax base pursuant to the Income Tax Act 23),

____________________________________

24) For example § 11 paragraph 3 of Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, § 119 of Act No. 361/2003 Coll. service of members of security forces, as amended. “.

7) In § 7, paragraph 2, the letter i) the following new paragraph j), which including footnote 24a reads as follows:

“J) income received compensation in the form of wages, salary or remuneration or reduced pay or reduced pay for a period of temporary incapacity or quarantine pursuant to special regulations 24a), in the amount after deduction of expenses incurred to achieve it, securing and maintaining that For this purpose, the same way as such expenses to determine the tax base pursuant to the Income Tax Act 23),

_____________________________________

24a) For example, § 192 to 194 of the Labour Code, § 34, paragraph 4 of Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended regulations, § 73, paragraph 4 of Act No. 128/2000 Coll., on Municipalities (Municipal Establishment), as amended, § 48 paragraph 3 of Act No. 129/2000 Coll. on regions (regional government), in amended, § 53, paragraph 4 of Act No. 131/2000 Coll. on the City of Prague, as amended. “.

The existing letter j) is renumbered as subparagraph k).

8) In § 8, paragraph 3, after “this action” the words “or that her activities were not suspended.”

9) In § 8, paragraph 4 reads:

“(4) For a person who has or had income mentioned in § 7 paragraph 1 point. C) and for the preceding tax year did not return for income tax and the taxpayer is not tax the lump sum payment is based on the following income for the taxable period prior to such period. In the event that the person in the previous tax year business or other gainful activity has not carried out, based on at least half of the amount referred to in paragraph 2 for persons not covered by the minimum assessable income under paragraph 2 is based on half of the amount referred to in paragraph 2 until the end of the calendar month in which lodges a tax return, or it may determine the level of income, unless required to file a tax return. “.

10) In § 9, paragraph 1, the words “government increases” by “the government may increase.”

PART THIRTEEN

Amendment to the award of the participants for the formation of the national struggle

and the liberation of Czechoslovakia and some survivors,

a special contribution to the retirement of certain persons by a single

sum of money to some participants in the national struggle

Liberation from 1939 to 1945 and amending certain laws

Article. XXI

In Act No. 357/2005 Coll. Awards participants struggle for national liberation and the creation of Czechoslovakia and some survivors, on a special contribution to the retirement of certain persons to lump sum of money to some participants in the national struggle for liberation from 1939 to 1945 and amending certain laws, the third part is deleted.

PART FOURTEEN

Changing the law on registered partnership and amending certain

Acts

Article. XXII

In Act No. 115/2006 Coll. On registered partnership and amending certain related laws, the tenth part repealed.

PART FIFTEEN

Amendment to Act on state social support

Article. XXIII

Act No. 117/1995 Coll. On state social support, as amended by Act No. 137/1996 Coll., Act No. 132/1997 Coll., Act No. 242/1997 Coll. Act No. 91/1998 Coll ., Act No. 158/1998 Coll., Act No. 360/1999 Coll., Act No. 118/2000 Coll., Act No. 132/2000 Coll., Act No. 155/2000 Coll., Act No. 492/2000 Coll., Act No. 271/2001 Coll., Act No. 151/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll., Act No. 125/2003 Coll. , Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 438/2003 Coll., Act No. 453/2003 Coll. Act No. 53/2004 Coll., Act No. 237 / 2004 Coll., Act No. 315/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No. 124/2005 Coll., Act No. 168/2005 Coll. Act No. 204/2005 Coll., Act No. 218/2005 Coll., Act No. 377/2005 Coll., Act No. 381/2005 Coll., Act No. 552/2005 Coll., Act No. 109 / 2006 Coll., Act No. 112/2006 Coll., Act No. 113/2006 Coll., Act No. 115/2006 Coll., Act No. 134/2006 Coll., Act No. 189/2006 Coll., Act No. 214/2006 Coll., Act No. 267/2006 Coll., Act No. 585/2006 Coll. and Act No. 213/2007 Coll. as follows:

1) in § 2. b) paragraph 2 shall be deleted.

Former Sections 3 to 5 shall be renumbered 2 to 4

2) In § 5, paragraph 1 point. b) Section 2 reads:

“2 income received in the performance of maintenance obligations under the Act on family or similar services provided from abroad, with the exception of the income of the compensation or benefits, provided in the applicable income of the person for the purposes of determining the applicable income deemed to be jointly assessed person with a person such maintenance or performance accepted. ”

3) In § 5, paragraph 1 point. b) Section 11 including footnote No. 3h reads:

“11 additional fee or surcharge for service abroad in foreign currency provided by special legislation soldiers and members of security forces deployed in units of multinational or international security forces outside the Czech Republic 3h) for work abroad, in the amount after deduction of expenses incurred to achieve, assure and maintain that for this purpose the same way as such expenses to determine the tax base under the Law on Income Tax

____________________________________

3h) For example § 11 paragraph 3 of Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, § 119 of Act No. 361/2003 Coll. service of members of security forces, as amended. “.

4) In § 5, paragraph 1 point. b) after paragraph 12 the following point 13, which including footnote No. 3i reads:

“13 wage compensation (salary) or a reduced salary (reduced wages) 4 to 14 day of temporary incapacity (quarantine) under special legislation 3i)

_____________________________________

3i) For example § 192 of the Labour Code. “.

5) In § 7 at the end of paragraph 1, the following sentence “No person may be treated as an authorized person or a person jointly assessed simultaneously in several families, in the case of jointly assessed persons for the purposes of the child allowance, social allowance and parental allowance ; if any of the listed persons considered together for purposes of child benefit supplement or social, can be considered simultaneously with other persons as jointly assessed for housing benefit under paragraph 6, if the conditions for such a procedure. “.

6) § 17 and 18, including titles added:

“§ 17

Conditions of entitlement to child benefit

Entitlement to child is a dependent child, if the decisive family income does not exceed the product of the family subsistence level and a coefficient of 2.40.

The amount of child allowance

The amount of child allowance under § 17 is a calendar month, in the case of a dependent child aged

a) within 6 years, 500 CZK,
b) 6 to 15 years, 610 CZK,
c) 15 to 26 years, 700 CZK. “.

7) In § 20 paragraph 1, the number “2.20” is replaced by “2,00”.

8) In § 21 paragraph 1, the number “2.20” is replaced by “2,00”.

9) § 30 reads:

“§ 30

(1) A parent who during the whole month full-time person and properly caring for a child who is the youngest in the family is entitled, unless stated otherwise, the parental contribution

a) within 2 years of age this child at higher level if

1) parents are entitled to maternity benefits or financial assistance of at least CZK 380 per calendar day due to birth or adoption of a child gave entitlement to parental allowance, and

2) parent by the end of the calendar month following the calendar month in which the child giving entitlement to parental allowance reached 22 weeks or 31 weeks, born at the same time if 2 or more children chose parental allowance (hereinafter referred to as “the right choice “) increased in the area,

b) within 21 months of the child at the basic rate if the parent has not fulfilled the conditions for entitlement to parental allowance in an increased area under point a),
c) from the calendar month following the calendar month in which the child reached 21 months to 3 years of age this child at the basic rate if the option did not claim under subparagraph a), if

1) parents are entitled to maternity benefits, maternity benefits or sick leave granted in relation to birth due to birth or adoption of a child gave entitlement to parental allowance, and

2) parent by the end of the calendar month in which the child giving entitlement to parental allowance reached 21 months of age, made choice of the right to parental allowance at the basic rate,

d) from the calendar month following the calendar month in which the child reached 21 months to 4 years of age this child at the reduced rate, if the parent has not fulfilled the conditions referred to in subparagraph a) or c)
e) the date of

1) finding that it is a child who is a long-term disability or long-term severe disability, or

2) cease to be entitled to parental allowance granted to care for a child referred to in paragraph 1 in the increased rate

to 7 years of age at the basic rate; date of the determination under paragraph 1 for purposes of entitlement to parental allowance means the earliest date of application for assessing whether a child long-term disability or long-term severely disabled.

(2) Selection of a claim pursuant to paragraph 1. a) or c) is entitled only to a parent who filed a claim for parental benefits, and time of the election has the right to parental allowance entitlement. Selection of eligibility can not be changed, even parents, who took the child into care after she was done the right choice. Selection is done right, upon written request of the authorized person who served the office of state social support, which the parental contribution and choosing the right decisions.

(3) If a claim for parental benefits pečujícímu parents of a child giving entitlement to parental allowance in time before the deadline, which is designed to select the right pursuant to paragraph 1. a) Section 2 belongs to the selecting parental allowance at the basic rate.

(4) The entitlement to parental allowance at the basic rate belongs in the family if the child referred to in paragraph 1 point. e) is the youngest child, if otherwise eligible belonged to the parental contribution to the youngest child in the family at the reduced rate pursuant to paragraph 1. d) or would be entitled to parental allowance for the youngest child in a family of not belonging. Condition-day personal and proper care must be fulfilled for the child as defined in paragraph 1 letter. e).

(5) If the parent of the man considered for the purposes of parental allowance pursuant to paragraph 1. a) paragraph 1 and paragraph 1 point. c) 1 condition of entitlement to financial assistance to be met, if not entitled to it just because the parent has not complied with the conditions specified in § 12a, paragraph 1 and 2 of Act No. 88/1968 Coll. on the extension of maternity leave on benefits maternity and child allowances from sickness insurance, as amended. Upon request, parents are obliged to anybody who performs his health insurance (care), not later than 8 days to tell his parents that he was within the meaning of the first sentence on the child’s birth is entitled to financial help, and if the parent application stating that the claim sought to parental allowance pursuant to paragraph 1. a) whether or not the daily amount of financial assistance provided to the child’s birth date. “.

10) In § 30 the following new § 30a and 30b are inserted:

“§ 30a

(1) Should this be the youngest child in the family of a child giving entitlement to parental allowance, in which the choice was not made a claim pursuant to § 30 paragraph 1 point. a) or c) and is a child

a) older than 22 weeks or 31 weeks of life, in the case of a child who was born at the same time with another child, but is under 21 months due parental allowance at the basic rate, until they reach 21 months of age, or
b) over 21 months of age, belong to the parental contribution under § 30 paragraph 1 point. d).

(2) selection of the right to parental allowance determined in accordance with the youngest child in the family according to § 30 paragraph 1 can not be changed, even if the entitlement to parental allowance in the same family belong to the other parent or the child, giving rise to the parent post, became the youngest child in another family. After changing the authorized person who is entitled to parental allowance in the family, a family or a change in which the child lives, the newly authorized person make the choice of the right to parental allowance pursuant to § 30 paragraph 1 point. a) or c) only if it is with regard to age and the child can claim such a choice has not been performed. For such a choice of the right shall apply mutatis mutandis to § 30 paragraph 1 and 2

(3) If it happens again the youngest child in the family of a child who was given right to parental allowance, in the same family or another family, the entitlement to parental allowance conditions that were set when the youngest child was child if the child’s age does not make the right choice according to § 30 paragraph 1 point. a) or c) a claim such a choice has not yet been implemented. For such a choice of the right shall apply mutatis mutandis to § 30 paragraph 1 and 2

(4) The entitlement to parental allowance granted to care for the youngest child in the family ceases the last day of the calendar month preceding the calendar month in which he became the youngest child in the family of another child, which gives entitlement to parental allowance, unless the entitlement to parental contribution pursuant to § 30 paragraph 4

(5) When the same child care giving entitlement to parental allowance belongs to the family benefit only once, and that parents designated by the parents. Unless the parents, designate an office of state social support on parental allowance which decides which of the parents’ parental allowance granted.

(1) personal day-long condition and proper care for entitlement to parental allowance for a full calendar month pursuant to § 30 paragraph 1 shall be deemed to be fulfilled in the calendar month in which

a) the child was born
b) the parent had for the month of health insurance benefits entitled to maternity benefits, maternity benefits or sick leave provided in connection with childbirth,
c) the person took the child into substitute parental care to the decision of the competent authority (§ 7, paragraph 11 and 12),
d) the child reached the age of 2, 3, 4 or 7, which belongs to the parental contribution under § 30 paragraph 1,
e) a child or parent died
f) a parent took care to own child that has been taking the time entrusted to the care of another person at the discretion of the competent authority or assumed the care of a child that has been placed on receipt of the decision of the competent authority of the institution (facility) in which the child provided full or direct provision of child care took over the medical device, which lasted more than 3 calendar months
g) was found to be the child referred to in § 30 paragraph 1 point. e) or section 1 of the denial of parental benefits pursuant to § 30 paragraph 1 point. e) Chapter 2

(2) Parental contribution belongs, if

a) the child who has not reached 3 years of age, attends nursery, kindergarten or other similar facilities for children up to 5 calendar days in a calendar month, unless stipulated otherwise by visiting the child in the nursery, kindergarten or similar facility for children in calendar day means any day of the child in the manger or other equipment provided for children staying, regardless of length of stay,
b) a child who has reached 3 years of age, attending the same calendar month, kindergarten or other similar devices for preschool children to the extent not exceeding 4 hours per day or more than 5 calendar days to visit the child in kindergarten or other similar devices for preschool children age from 5 calendar days of the letter and are) part of the sentence after the semicolon, by analogy,
c) the child regularly attends hospital rehabilitation facility or nursery school or class for handicapped children or nurseries with a focus on defects of sight, hearing, speech, and to disabled children and mentally retarded to the extent not exceeding four hours a day,
d) a child with disabilities or long-term disabled and regularly attends nursery, kindergarten or other similar devices for preschool children to the extent not exceeding four hours a day, and school-age child who attends primary school, special to the extent not exceeding four hours a day,
e) the child attends a nursery, kindergarten or other similar devices for preschool children in the range of not more than 4 hours a day and if the degree of disability, sight or hearing of both parents (single parent) is in the range of 50% or more (§ 9).

(3) If the parent receiving the family allowance or child who has an entitlement to parental allowance, for health reasons, in care of medical devices for more than 3 calendar months, not entitled to payment of parental allowance from the fourth month of this care. At this time, however, a parent can make a choice according to § 30 paragraph 1 The first sentence shall not apply if a parent of a child placed for reasons of health care in an institutional health facility all day and personally cared for properly.

(4) Where, in a single parent family in a calendar month is entitled to maternity benefits, maternity benefits or sick leave provided in connection with childbirth, parental allowance belongs only if it is higher, the difference between the parental contribution and by sickness insurance. “.

11) In § 30b at the end of paragraph 4 the sentence “The right to health under the first sentence shall be considered entitled to the refund referred to in § 5, paragraph 1 point. B) paragraph 13 3i).”.

12) In § 31 the following new paragraph 1 which reads:

“(1) Family for the purpose of family allowance means family in accordance with § 7 paragraph 1 to 4 and paragraph 7 to 12 Condition reports for permanent residence under § 3 must be met only by authorized persons.”.

Former paragraphs 1 and 2 are renumbered as paragraphs 2 and 3

13) In § 31 paragraph 3 the introductory part of the words “§ 30, paragraph 3” replaced by “§ 30b paragraph 2”.

14) In § 32 paragraph 1 and 2 are added:

“(1) The parental allowance is

a) 11 400 CZK a month, in the case of maternity benefit in the increased acreage,
b) CZK 7,600 per month, in the case of parental allowance at the basic rate,
c) CZK 3,800 per month, in the case of maternity benefit at the reduced rate.

(2) ceases to have pursuant to § 30a paragraph 4 entitled to parental allowance because the youngest child in the family has another child, parental allowance due for the calendar month in which the entitlement in an amount which falls due to childcare which became the new youngest in the family, if not in § 30 paragraph 4 provides otherwise. “.

15) In Part Three, the sixth head, including the heading repealed.

16) In § 41 paragraph 2 reads:

“(2) The allowance for taking a child makes the case for a child aged

a) within 6 years, 8 000 CZK,
b) from 6 to 15, 9000 CZK,
c) from 15 years to 18 years, 10 000 CZK. “.

17) In § 46 paragraph 1 reads:

“(1) The birth is 13 000 CZK for each child born.”.

18) § 47 including the heading and footnote 48a reads as follows:

“§ 47

The conditions for entitlement to grants

(1) Entitlement to grants, the person who went funeral

a) a child who was on the death of a dependent child, or
b) a person who was on the death of a parent of a dependent child,

if the child or person referred to in b) should reside (§ 3) in the Czech Republic.

(2) Meets the requirements for entitlement to grants more people belong to this benefit only once, and to the person claiming a right to benefit first. Entitlement to death grant shall become buried under a special legal regulation 48a).

____________________________________

48a) Act No. 256/2001 Coll. On funeral services and amending certain Acts, as amended. “.

19) In § 48, paragraph 3 is deleted.

20) In § 54 paragraph 3 the introductory part of the words “paragraphs 2, 4 and 5” are replaced by “paragraphs 3 and 4”.

21) In § 54 paragraph 3 letter a) is deleted.

The existing letters b) to f) are renumbered as subparagraphs a) to e).

22) In § 57 paragraph 2 the words “paragraphs 2, 4 and 5” are replaced by “paragraphs 3 and 4”.

23) In § 64 paragraph 3 letter b) reads:

“B) the tax 50) data necessary for the assessment and collection of taxes”.

24) In § 64, paragraph 8, which including footnote 54a reads as follows:

“(8) The competent authority of the state social support is required for the granting of scholarships under a special legal regulation 54a) at the request of the person who receives child benefit, in writing, that the intake for a decisive return of child benefit does not exceed the product of the subsistence level of family and coefficient of 1.50.

____________________________________

54a) § 91 of Act No. 111/1998 Coll. On universities and amending other Acts (the Higher Education Act), as amended. “.

Former footnote No. 54a is referred to as footnote 54b, including a reference to a footnote.

25) In § 67, after paragraph 2 the following paragraph 3 is added:

“(3) The procedure for choosing the right according to § 30 shall be initiated upon the written request of an authorized person if that person did not ask the right choice in a written request for return of parental contribution.”.

The existing paragraph 3 shall be renumbered 4

26) In § 68 paragraph 1 letter e) reads:

“E) if the parental contribution

1) document the time of receipt of maternity benefit, sickness benefit or financial assistance provided in connection with the birth and proof of their amount,

2) name, surname, identity number, place of residence of the youngest child in the family, which gives entitlement to parental allowance, and other children in the family, which, having regard to age could create an entitlement to parental allowance,

3) name, surname, identity number and place of residence of other persons constituting the family according to § 31 paragraph 1,

4) confirmation of the whereabouts of the child referred to in point 2 in the nursery, kindergarten or other facilities for preschool children in elementary school or special referred to in § 30b paragraph 2,

5) the choice of the right to parental allowance, if the parent carries out this option when applying for a parental contribution. ”

27) In § 68 paragraph 1 letter h) reads:

“H) evidence of the time and amount of the refund referred to in § 5, paragraph 1 point. B) paragraph 13 3i).”

28) In § 68 paragraph 1, at the end of i) replaced by a comma and the following letter j), which reads:

“J) the amount provided by the maintenance or similar transactions by § 5, paragraph 1 point. B) of section 2, and indicate which of the persons jointly assessed maintenance or provide similar performance.”.

29) In § 69, at the end of paragraph 1, replaced by a comma and the following letter g) is added:

“G) for the choice of rejecting parents claim parental benefits pursuant to § 30 and 30a.”.

30) In § 69 paragraph 3, the words “§ 30, paragraph 7” shall be replaced by “§ 30, paragraph 4”.

31) In § 70 paragraph 2 reads:

“(2) A process referred to in paragraph 1 may be appealed within 30 days from the date of disbursement of first installment

a) benefits after the return or the date of payment of benefits
b) parental allowance after attaining the age of the child, which provides a choice of parents on parental allowance, if the choice of parents to claim parental benefits pursuant to § 30 paragraph 1 and the state social support office decision has gone before. “.

Article. XXIV

Transitional provisions

1) child allowance, social allowance and parental allowance in the amount payable pursuant to special regulations in force as of the date of entry into force of this Act shall be paid for last December 2007.

2) The authorities of the state social support for the right to child allowance, if belonged to 31 December 2007 under special legislation effective after 31 December 2007 without a request, by the end of February 2008, unless stated otherwise.

3) Claims for social security benefits which arose prior to 1 January 2008, shall be assessed for the period before 1 January 2008 under special legislation, as amended effective on the effective date of this Act.

4) Parental contribution granted pursuant to special regulations in force as of the date of entry into force of this Act, shall be from 1 January 2008

a) at the base rate to 3 years of age when the youngest child in the family giving entitlement to parental allowance before 1 January 2008 has reached 21 months of age, and after reaching 3 years of age this child belongs parental allowance at the reduced rate to 4 years of age
b) at the reduced rate to 4 years of age when the youngest child in the family giving entitlement to parental allowance after 31 December 2007 reached 3 years of age before 1 January 2008.

5) The entitlement to parental allowance in accordance with Article XXIII, in the case of entitlement to parental allowance, which belonged to 31 December 2007 under special legislation, as amended effective on the effective date of this Act, the Office of State social support to a request for parental contribution made by this office.

6) The record shall, subject to Article XXIII of points 2 and 3 down

a) from January 2008, in the case of entitlement to social allowance or housing allowance,
b) not earlier than January 2008 if the authorized person for the purposes of child demonstrates the amount of income referred to in paragraph 2 of Article XXIII and proves that the income received from such persons jointly assessed with her entitlement to the child allowance
c) not earlier than January 2008 if the authorized person for the purposes of child demonstrates the amount of income referred to in paragraph 3 of Article XXIII

PART SIXTEEN

Amendment to Act on Assistance in Material Need

Article. XXV

Act No. 111/2006 Coll. On Assistance in Material Need, as amended by Act No. 165/2006 Coll. and Act No. 585/2006 Coll. as follows:

1) In § 1, paragraph 2, the words “entitled to” the word “basic”.

2) In § 2, paragraph 3 reads:

“(3) A person is deemed a person in material need also, if the conditions set out in paragraph 2, but with regard to its revenues, the overall social and property relations threatened with serious bodily injury.”.

3) In § 2, paragraph 5, point. b) after the word “acquisition” the words “or repair”.

4) In paragraph 6 § 2 of the introductory part of the words “does not meet the conditions referred to in paragraph 2, but” are deleted.

5) In § 3, paragraph 1, letter b), including footnotes 3 and 4 reads:

“B) are recorded in the register of job seekers and good reasons for refusing to carry out short-term employment 3) or to participate in a targeted program to address the employment 4), for a period of 3 calendar months following the month in which there was a refusal

____________________________________

3) § 25 paragraph 5 of Act No. 435/2004 Coll. Employment.

4) § 120 of Act No. 435/2004 Coll. “.

6) In § 3, paragraph 1, letters g) and h), including footnotes 5a and 5b are added:

“G) is a person which is under a special legal regulation 5) provide social services in a residential home for people with disabilities, homes for the elderly, home to a special regime or in a sheltered housing

h) the person to whom, according to special legislation 5b) provide residential social services in a health care facility for more than 3 calendar months

_____________________________________

5) § 48 to 51 of Act No. 108/2006 Coll. On social services.

5b) § 52 of Act No. 108/2006 Coll. “.

7) In § 3, at the end of paragraph 1 replaced by a comma and the following subparagraphs i) and j), which including footnote No. 5c added:

“I) the person to whom care is provided in a psychiatric hospital or clinic for the chronically ill for more than 3 calendar months, or

j) is a person who under a special law 5c) not entitled to sick leave because he intentionally inflicted incapacity or her incapacity for work attributable to participation in a brawl, the immediate result of intoxication or use of equipment or drugs while committing a deliberate crime, and therefore it does not belong to sickness or awarded a reduced amount.

____________________________________

5c) § 24 paragraph 1 of Act No. 54/1956 Coll., On Employee Sickness Insurance, as amended. § 25 and 31 of Act No. 187/2006 Coll. On health insurance. “.

8) In § 3, paragraph 3, the words “point. A) to e)” replaced by “point. A) to e) and point. H) to j).”

9) In § 3, paragraph 4 the word “decide” shall be replaced by the word “determine”.

10) In § 6, at the end of subparagraph d) replaced by a comma and the following letter e), which reads:

“E) újezdní offices the provisions of this Act authorized municipal authorities also apply to újezdní authorities.”.

11) In § 8, paragraph 1, the words “point. F) to h)” replaced by “point. G) to j).”

12) In § 9, paragraph 2, the word “real” is replaced by the word “justified”.

13) In § 9, paragraph 3, point. c) the words “§ 7, paragraph 2, point. j)” replaced by “§ 7, paragraph 2, point. k).”

14) In § 11 paragraph 3 letter d) and e) including footnote 17a shall be added:

“D) a person receiving cash benefits from sickness due to pregnancy and maternity or full-time parent, personally and properly caring for at least 1 child and because of this care in receipt of parental allowance, for a duration of entitlement to parental allowance, and after this time, so caring for child who has serious reasons can not be placed in day care or nursery school or similar facility,

e) a person personally caring for a person dependent on the assistance of another person in stage II (moderate dependence), or grade III (severe dependence) or in stage IV (complete dependence), provided that the request for a contribution to care for a person dependent on the assistance of another person has been given or after the granting of care allowance reported to the competent authority as the person providing assistance 17a), and this is performed in support of at least 80% of working time of 40 hours per week if more carers can this provision applies only to one of them, and that which was intended their written agreement, and unless otherwise agreed to this provision can not be used at all,

____________________________________

17a) § 21 and 24 of Act No. 108/2006 Coll. “.

15) In § 21 paragraph 2, the word “if” the words “monthly average” and the word “minimum”, the words “or persons”.

16) In § 23 point. b) the words “(§ 24 paragraph 2)” replaced “(§ 24 paragraph 3).”

17) In § 24 paragraph 1 point. b) and c) the words “to 31” replaced by “to 30”.

18) In § 24, at the end of paragraph 1, replaced by a comma and the following letter d), which reads:

“D) a person who is not mentioned in a) or b) is not employed or otherwise gainfully employed (§ 25 of the Employment Act) for a continuous period exceeding 12 months, the subsistence minimum, increasing the amount of living according to § 25 to 30 this person does not belong. “.

19) In § 24, paragraph 1, the following new paragraph 2 which reads:

“(2) The provisions of paragraph 1 lit. D) shall not apply to a person who

a) aged at least 55 years
b) is a person with disabilities listed in § 67 paragraph 2 point. b) Employment Act, or
c) the parent personally caring for a child aged under 12 years can be so regardless of the number of children younger than 12 years in the range of people assessed only proceed in one of the parents, their intended agreement, and agree if it is determined that parent body assistance in material need. “.

The existing paragraph 2 becomes paragraph 3

20) In § 25 paragraph 1, the word “person” the words’ except those listed in § 24 paragraph 1 point.) And b) a person referred to in paragraph 2 “.

21) In § 25 paragraph 2, the word “person” the words’ except those listed in § 24 paragraph 1 point.) And b). ”

22) In § 26 paragraph 1 point. b) the words “in the first sentence” by “in the sentence before the semicolon.”

23) In § 26 paragraph 2, the words “3 months” are replaced by “6 months”.

24) § 31, including the title deleted.

25) In § 33 paragraph 1 point. a) b) the words “(§ 9 paragraph 1)” the words “paid plus living allowance.”

26) In § 33 paragraph 3, third sentence, the words “offered or mediated community” by “, which is required to ask the community”.

27) In § 33, paragraph 3, the fourth sentence is replaced by “provisions of the third sentence shall not apply to persons aged 70 years and those living in special purpose apartment, apartment buildings and special purpose dwelling for which adjustment assistance has been granted under a special legal regulation 33a ), if such person or jointly assessed by the person to whom the allowance was granted, inhabited. “.

Footnote 33a reads as follows:

____________________________________

“33a) § 34 of Decree No. 182/1991 Coll. Implementing the Social Security Act and the Act of the Czech National Council on the competence of the Czech Republic in social security, as amended.”.

28) In § 33 paragraph 5 first sentence, the word “decide” shall be replaced by the word “determine”.

29) In § 33 paragraph 5, second sentence, the words “sentence of paragraph 3, first and third” the words “and paragraph 8”.

30) In § 34, at the end of the text of paragraph 3 the words “not exceeding the amount of actual payments.”

31) In § 34, paragraph 5, after the word “if” the words “monthly average” and the words “if the income of the person or persons jointly assessed” the words “(§ 9, paragraph 1)”.

32) In § 36 paragraph 1 point. b) the word “recognized” is replaced by the word “considered”.

33) In § 36 paragraph 1 point. c) the words “can recognize her” replaced the word “considered”.

34) In § 36, at the beginning of paragraph 2, the following sentence “For the purpose of providing immediate emergency assistance to a person referred to in § 2, paragraph 3, paragraph 5, point.) And paragraph 6 shall be considered without this person jointly assessed persons.”.

35) In § 37 point. e) the words “rate” replaced by “up to”.

36) In § 38 paragraph 2 reads:

“(2) The right to extraordinary immediate assistance begins on the day on which it is the competent authority assistance in material need to admit.”.

37) In § 38, paragraph 4 is repealed.

38) In § 43, paragraph 4, the last sentence be deleted.

39) In § 51 paragraph 5, second sentence, the words “the provisions of § 299 and 317 of Civil Procedure shall apply” replaced by “provisions of § 279 of Civil Procedure shall apply.”

40) In § 54 paragraph 1 reads:

“(1) Designated municipal authorities and municipal authorities with extended powers wrongfully collected and enforced by the benefits provided and benefits in the amount of wrong decisions in individual cases to waive enforcement. Decide to waive recovery of an amount exceeding CZK 10 000, however, can only with the prior approval of the Ministry. “.

41) In § 54 paragraph 2 first sentence, the words “including” shall be deleted.

42) In § 54, paragraph 3 is deleted.

43) In § 55 paragraph 3 point. b) the word “international” is replaced by “international law”.

44) In § 67 paragraph 3, second sentence, the words “responsible local authority” the words “or the municipal authority with extended powers” and the words “authorized local authority” the words “or municipal authority with extended powers.”

45) In § 70, paragraph 3 is deleted.

46) In § 72 paragraph 4, at the end of the text of subparagraph a) the words “and the proof of the flat floor area.”

47) At the end of the text of § 74, the words “or for information, the disclosure of which gave a written consent (§ 41).”

48) In § 75, at the end of the text of the letter f) the words “paragraph 6”.

49) In § 75, at the end of subparagraph h) replaced by a comma and the following letter i), which reads:

“I) it is a decision pursuant to § 54 paragraph 1.”

50) In § 77, paragraph 2 is deleted.

The existing paragraph 3 shall be renumbered 2

Article. XXVI

transitional provisions

Period of 12 months referred to in paragraph 18 of Article XXV shall be calculated from the effective date of this Act.

PART SEVENTEEN

repealed by Act No. 329/2011 Coll.

PART EIGHTEEN

Amendment to Act on Social Services

Article. XXVIII

Act No. 108/2006 Coll. On Social Services, as amended by Act No. 29/2007 Coll. and Act No. 213/2007 Coll. as follows:

1) In Part Two, Title III, including the heading repealed.

2) In § 13 the following paragraph 3 is added:

“(3) If the person entitled to contribution conditions for entitlement only for part of the calendar month in the amount of contribution due to what belongs in a calendar month.”.

3) In § 14 paragraph 4, the words “this change was” replaced by “a decision on the reduction of the contribution.”

4) In § 14 the following § 14a shall be inserted:

“§ 14a

(1) The contribution payable if the person is entitled to a full calendar month in care medical facility, unless the provision of social services according to § 52, a school facility for institutional education or protective education, with the exception of children’s home, or in custody or prison. No payment is stopped from the first day of the calendar month following the calendar month in which some of those events occurred on that date continues. Payment shall be resumed from the first day of the calendar month in which this fact did not last throughout the month.

(2) if the beneficiary reaches a person 18 years of age, allowance shall be paid from the next calendar month in the amount according to § 11 paragraph 2 corresponding to the level of dependency, set before the 18th years of age. At the same municipal authority with extended powers shall initiate proceedings ex officio for a new determination of the degree of dependence according to § 8 and the corresponding contribution. “.

5) In § 16 paragraph 1, the word “wife”, the words “or partner 7a) ‘and’ and parents’ shall be replaced by” parents and other persons close to 1) “and at the end of paragraph 1 the following sentence” If these people living in the household, enters further proceedings on the contribution and shall be entitled to the amount payable on death to a person close to the beneficiary which, pursuant to § 21 paragraph 2 point. c) designated as the person who provides assistance to the beneficiary . If more of these close persons, enter into management and become eligible under the second sentence a person close to the authorized person to provide assistance to the fullest extent, not to this extent to help determine a person close to come right under the second sentence equally. “.

Footnote 7 reads:

_____________________________________

“7a) Act No. 115/2006 Coll. On registered partnership and amending some related Acts, as amended by Act No. 261/2007 Coll.”.

6) In § 16, after paragraph 2 the following paragraph 3 is added:

“(3) died of an applicant for an allowance, which were provided social services in residential social service facilities in accordance with § 48 to 51 or in a health care facility under § 52, before a decision to grant, to enter further proceedings on the contribution and shall entitled to the sums payable to the beneficiary on the death of this facility to pay for care provided. If the allowance is granted before the death of the person who was provided residential social services in social services according to § 48-51 or other health care facilities according to § 52 pays the amount due that were not paid until the date of death of the beneficiary, the facility to pay for care provided. “.

The existing paragraph 3 shall be renumbered 4

7) In § 18 the following paragraph 4 is added:

“(4) If, during the period in which the contribution is made to the permanent change of residence or the authorized person stops the municipal authority with extended powers, which was before the change to the appropriate payment of the allowance, payment of an allowance at the latest the end of the calendar month following the calendar month in which the permanent change of residence or the authorized person learned. municipal authority with extended powers set out in the first sentence passes the municipal authority with extended powers competent by permanent or reported stay authorized person documents on the basis of the contribution was awarded. competent municipal authority with extended post paid monthly installments following the calendar month in which payment of the allowance was stopped. “.

8) In § 21 paragraph 2 shall be deleted.

Paragraphs 3 and 4 shall become paragraphs 2 and 3

9) In § 21 paragraph 2 under b) the following new paragraph c), which reads:

“C) a written report to the appropriate municipal authority with extended powers, a person who provides assistance and how, within a period of 8 days from the date of the decision on the contribution, if this has already been mentioned in the request for a contribution, within the 8 days is required to notify in writing the changes to the provision of assistance. These obligations are met by the beneficiary on a form prescribed by the Ministry, which includes the written consent of a natural or legal person providing assistance authorized person “.

The existing letter c) is renumbered as paragraph d).

10) In § 21, paragraph 3, the words “in paragraphs 1 to 3” replaced by “in paragraph 1 and paragraph 2, point.), B) and d).”

11) In § 21 the following paragraph 4 is added:

“(4) No payment shall be suspended if the beneficiary does not fulfill the notification obligation referred to in paragraph 2. C), and even to challenge the municipal authority with extended powers within 8 days of receipt of the call, in which the beneficiary to a breach notification notified. No payment is stopped from the first day of the calendar month in which the deadline expired. Payment shall be resumed from the calendar month following the calendar month in which the notification requirements are met. “.

12) In § 21 the following § 21a shall be inserted:

“§ 21a

Kin or other natural person referred to in § 83, which provides assistance to the authorized person is obliged to declare in writing to the appropriate municipal authority with extended powers authorizing the person to medical care facilities, a school facility for institutional education or protective education, taking into custody or the onset of imprisonment, within a period of 8 days from the date on which this event occurs, unless such an obligation can not meet the beneficiary pursuant to § 21 paragraph 2 point. a) has this responsibility and social service facilities specified in § 48 to 51, if the authorized person provides residential social services. “.

13) In § 22 paragraph 6 reads as follows:

“(6) returned and recovered under paragraph 1 means the state budget revenue for their repayment or recovery in a year than the year of grant; these funds is required by the authority which recovered shall immediately pay to the state budget. Returned or recovered funds to which the return or recovery occurred in their provision from the state budget shall be used for the same purpose in the same year, or become subject to financial settlement from the state budget. “.

14) In § 23, paragraphs 4 and 5 are added:

“(4) management of change in the amount already granted allowance or stop the payment or withdrawal is initiated at the request of the beneficiaries or ex officio, unless the procedure according to § 26a paragraph 1, in which the procedure does.

(5) municipal authority with extended powers to appoint a guardian proceedings on the contribution of the same person who is unable due to their state of health to act independently and not representative of the appointment of a guardian decides municipal authority with extended powers on the basis of medical opinion doctor. ” .

15) In § 26 the following § 26a shall be inserted:

“§ 26a

(1) Proceedings shall not result if municipal authority with extended powers to stop payment of an allowance under § 14a, paragraph 1, § 18, paragraph 4 or § 21 paragraph 4 or pursuant to § 14a paragraph 2, first sentence, change the amount paid by the post. In these cases, the municipal authority with extended powers, the beneficiaries shall deliver written notice of suspension of payment of contribution or the amount of change. Written notice is not delivered into their own hands.

(2) A process referred to in paragraph 1 may be appealed within 15 days of the calendar month in which payment of the allowance was stopped or in which there was a change in its amount.

(3) Objections shall be submitted to the appropriate municipal authority with extended powers. The municipal authority shall, within 30 days from the date on which the objections received, the decision to stop payment of contribution or the amount of change. “.

16) In § 28 the following paragraph 3 is added:

“(3) The appeal has no suspensive effect.”.

17) In § 29, paragraph 2 is deleted.

Former paragraphs 3 to 5 shall be renumbered 2 to 4

18) In § 29 paragraph 3, after “for” the words “material need”.

19) In § 29 paragraph 4, the words “paragraph 3” replaced by “paragraph 2”.

20) In Part Two, Title X, including the title deleted.

21) In § 34, at the end of paragraph 1, replaced by a comma and the following letter t), which reads:

“t) after-care facilities.”.

22) In § 64 paragraph 1, the word “field” is replaced by “out-patient or residential.”

23) In § 64 the following paragraph 3 is added:

“(3) Service under paragraph 1, comprised of residential services includes after-care facilities in addition to the core activities referred to in paragraph 2 of the following activities:

a) the provision of accommodation,
b) provision of food or assistance with arranging for food. “.

24) In § 72, at the end of the text of the letter f) the words “, except for basic activities provided under § 64 paragraph 3”.

25) In § 73 paragraph 1, letter g) is deleted.

26) In § 73 paragraph 2 the words “letter.), B), f)” replaced by “point.), B), e), f).”

27) In § 73, paragraph 3, second sentence after the word “diet” the words “in the provision of residential services in the week care person must be at least 25% of its income, and the provision of residential services referred to in paragraph 1 letter. B) to f ) “.

28) In § 74 paragraph 1 first sentence the words “social rehabilitation services centers (§ 70)” are deleted.

29) In § 74, at the end of paragraph 2 the sentence “Reimbursement for meals shall be established if the natural person who is referred to in paragraph 1 shall be obliged to pay compensation, or a person jointly assessed with her receiving benefits under the Act on Assistance in Material Need 28a) “..

Footnote 28 reads:

_____________________________________

“28a) Act No. 111/2006 Coll. On Assistance in Material Need, as amended.”.

30) In § 74 paragraph 4 point. a) the words “and in the centers of social rehabilitation services” shall be deleted.

31) In § 75 paragraph 1, the letter h) the following point i), which reads:

“I) residential services in the centers of social rehabilitation services specified in § 70 paragraph 3”.

32) In § 75 paragraph 2 the introductory part of the words “service to” the words “except the cost of meals provided under the core activities referred to in § 40 paragraph 2 point. C)”.

33) In § 76 paragraph 1 at the end of the text of subparagraph c), inserted after the letter c), the following letter d), which reads:

“D) after-care facilities (§ 64 paragraph 3),”.

34) In § 91 paragraph 1 second sentence, the words “under § 39 to 52, 57, 58 and 68” replaced by “§ 39 to 52, 57, 58, 64 and 68.”

35) In § 91, at the end of the text of paragraph 6 the words “according to the permanent or reported stay of a person or in the case of provision of residential social services in social services, municipal authority with extended powers under the seat of this device.”

36) In § 95, at the end of paragraph f) replaced by a comma and the following letter g) is added:

“G) ensure the availability of social services in its territory in compliance with medium-term development plan of social services.”.

37) In § 101 paragraph 6, including footnote No. 36 reads:

“(6) The regional authorities are involved in financial control, use of grants provided under paragraphs 1 to 5, performed by a special legal regulation 36).

____________________________________

36) Act No. 320/2001 Coll. Financial control in public administration and amending certain Acts (Act on Financial Control), as amended. “.

38) In § 101 the following paragraph 8 is added:

“(8) The provisions of paragraphs 1 to 7 to advance to June 30, 2009.”.

39) repealed by Law No. 313/2013 Coll .

40) In § 110, paragraph 4, the letter c) the following new subparagraph d), which reads:

“D) completion of accredited training courses in the areas referred to in subparagraphs a) and b) a total of at least 200 hours and the practice of professional social worker for at least 10 years in terms of secondary education with leaving examination in the field of socio-legal, completed not later than 31 . December 1996. ”

The existing letter d) is renumbered as paragraph e).

41) In § 115, at the end replaced by a comma and the following letter e), which reads:

“E) other professionals who directly provide social services.”.

42) In § 115, the existing text becomes paragraph 1 and paragraph 2 including footnote 44a reads as follows:

“(2) The provision of social services has also volunteers as provided by special legislation 44a).

_____________________________________

44a) Act No. 198/2002 Coll. On Volunteer Service and amending certain Acts (Act on Volunteer Service), as amended. “.

43) In § 116, at the end of paragraph 1, replaced by a comma and the following letter d), which reads:

“D) under the supervision of a social worker with basic social work counseling, screening activities, educational and motivational activities, activities in mediating contact with the social environment, the activities in providing assistance to exercise the rights and justified interests and looking after personal matters.”.

44) In § 116, paragraph 5, point. a) the words “and individuals who have acquired competence to work as a social worker under § 110” is replaced by “for individuals who have obtained professional qualifications to work as a social worker under § 110, and individuals who have obtained secondary education school-leaving examination in the field of education stipulated by law. ”

45) In § 116, paragraph 5, point. b) the words “and individuals who have acquired competence to work as a social worker under § 110” by “for individuals who have acquired the competence to practice social worker pursuant to § 110, and individuals who have obtained secondary education school-leaving examination in the field of education stipulated by law. ”

46) In § 116, paragraph 5, point. c) the words “and individuals who have obtained qualifications for the job of social worker under § 110” is replaced by “for individuals who have obtained qualifications for the job of social worker pursuant to § 110, and individuals who have obtained secondary education school-leaving examination in the field of education stipulated by law. ”

47) In § 116, at the end of paragraph 5, replaced by a comma and the following letter d), which reads:

“D) referred to in paragraph 1 point. D) is a basic education, secondary education, secondary education with a certificate of secondary education with GCSE or vocational higher education and completion of an accredited qualification course, completion of an accredited qualification course is required for individuals who gained competence to work as a social worker under § 110th. ”

48) In § 116, at paragraph 6 the following paragraph 7 is added:

“(7) The condition of graduation qualification course in accordance with paragraph 5 shall be completed within 18 months from the date of the employee to work. Time to meet this condition, an employee performs work in social services worker under the supervision of professionally qualified staff in social services.”.

Existing paragraph 7 is renumbered as section 8

49) In § 116 the following new § 116a is inserted:

“§ 116a

Competence of that employee in § 115, paragraph 1 point. e) higher education. “.

50 ) repealed by Law No. 313/2013 Coll .

51) In § 119 paragraph 2, the words “§ 29, paragraph 5” replaced by “§ 29, paragraph 4” and the words “§ 116, paragraph 6” is replaced by “§ 116, paragraph 5 and 6”.

PART NINETEEN

Amendment to Act on Sickness Insurance of Employees

Article. XXIX

Law No. 54/1956 Coll., On Employee Sickness Insurance, as amended by Act No. 16/1959 Coll. Act No. 58/1964 Coll. Act No. 65/1965 Coll., Act No. 67/1965 ., Act No. 87/1968 Coll. Act No. 88/1968 Coll. legal action Presidium of the Federal Assembly No. 8/1982 Coll. Act No. 73/1982 Coll., Act No. 148/1983 Coll. , Act No. 109/1984 Coll. Act No. 51/1987 Coll., Act 110/1990 Coll., Act No. 180/1990 Coll., Act No. 306/1991 Coll., Act No. 550/1991 no., Act No. 582/1991 Coll., Act No. 235/1992 Coll., Act No. 589/1992 Coll., Act No. 37/1993 Coll., Act No. 160/1993 Coll. Act No . 308/1993 Coll., Act No. 182/1994 Coll., Act No. 241/1994 Coll., Act No. 118/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll ., Act No. 61/1999 Coll. Act No. 18/2000 Coll., Act No. 132/2000 Coll., Act No. 238/2000 Coll., Act No. 309/2002 Coll., Act No. 420/2002 Coll., Act No. 362/2003 Coll., Act No. 421/2003 Coll., Act No. 424/2003 Coll., Act No. 359/2004 Coll., Act No. 436/2004 Coll. and Act No. 168/2005 Coll. and Act No. 361/2005 Coll. as follows:

1) In § 2, paragraph 1 point. h) the words “members of the Council for Radio and Television Broadcasting,” the words “members of the Institute for the Study of Totalitarian Regimes.”

2) At the end of § 7, the following sentence “The date of entry into employment for employees in employment is also regarded as the day before entering the job for which it shall pay the wages or salary or for which the wage or salary nekrátí.”.

3) In § 15 paragraph 1 first sentence, the words “(hereinafter referred to as” sick leave “)” the words “if it persists for more sick leave than 3 calendar days.”

4) In § 15 paragraph 3 first sentence, the word “first” is replaced by the word “fourth”.

5) In § 16 the words “act, 11b)” replaced by “regulation 11b), the quarantine lasts longer than 3 calendar days.”;

6) At the end of § 16, the following sentence “Sickness in the first sentence shall be provided from the fourth calendar day of quarantine.”.

7) In § 17 paragraph 2 reads:

“(2) The amount of sickness benefit per calendar day is

a) 60% of the daily assessment base to 30 calendar day of work incapacity or quarantine
b) 66% of the daily assessment base from 31 calendar day of incapacity or quarantine to 60 calendar day of work incapacity or quarantine
c) 72% of the daily assessment base from the 61st calendar day of work incapacity or quarantine. “.

8) In § 18, paragraph 5 is repealed.

Former paragraphs 6 to 10 are renumbered as paragraphs 5 to 9

9) In § 18, paragraph 6, second sentence, including footnote No. 8 be deleted.

10) In § 18 paragraph 7 reads:

“(7) The amount of the daily assessment base calculated pursuant to paragraphs 1 to 6 is adjusted for the calculation

a) sickness benefits and support for care of a family member so that the amount of CZK 550 counts 90% of the amount of CZK 550 to CZK 790 counts and 60% of the amount of CZK 790 shall be disregarded
b) compensation to the pregnancy and motherhood and maternity benefits (cash assistance) so that the amount of CZK 550 is counted in full, the amount of CZK 550 to CZK 790 counts and 60% of the amount of CZK 790 is taken into account. “.

11) In § 18 paragraph 8, the number “8” is replaced by “7”.

12) In § 21 the number “84” replaced by “81”.

13) At the end of § 21 the following sentence “Sickness beneficiaries of the retirement or disability pension provided until the day which closes the work.”.

14) In § 25 paragraph 5, second sentence, the number “69” replaced by “60”.

15) In § 25 the following paragraph 7 is added:

“(7) Support for the care of family members or beneficiaries of old-age disability pension provided until the day which closes the work.”.

16) In § 40 paragraph 1 and 2, the words “paragraph 8” replaced by “paragraph 7”.

17) In § 40a, the words “and 2005” the words “and for the year 2008”.

18) In § 42, at the end of paragraph 1 the phrase “Support for the care of family members, however, does not belong to the trade deadline.”.

19) In § 42 paragraph 2 first sentence, the number “42” replaced by “7”.

20) In § 42 paragraph 3, second sentence, the number “42” replaced by “7”.

21) In § 47 paragraph 2, third sentence, the words “and only for the period for which has not yet paid” by “, if sickness has already been paid, they shall be paid the amount of overpayment for the sickness which the employee is obliged to return “.

22) In § 48 paragraph 2, the first sentence the following sentence “The overpayment, which the recipient is obliged to return the sickness, sickness is always considered paid to beneficiaries of retirement or disability pension for a longer period than provided for in § 21, as a result of re- such a pension. “.

Article. XXX

Transitional provisions

1) If the entitlement to sick leave or support the family member care from the health insurance was created before 1 January 2008 and takes this claim after 31 December 2007, they shall be granted after 31 December 2007, under the conditions of the time and under the law effective on 31 December 2007.

2) The withdrawal period, which began to run before 1 January 2008 and ended on 31 December 2007, shall be governed after 31 December 2007 legislation effective on 31 December 2007.

3) There has been a breach of the treatment regimen before 1 January 2008, after 31 can be sick leave in December 2007 temporarily reduce or withdraw only the amount of time it has not yet been paid.

PART TWENTY

Amendment to the care of the sick in armed forces

Article. XXXI

Law No. 32/1957 Coll. On health care in the armed forces, as amended by Act No. 58/1964 Coll. Act No. 87/1968 Coll. Act No. 98/1971 Coll. Legal action Presidium of the Federal Assembly No. 8/1982 Coll., Act No. 109/1984 Coll., Act No. 180/1990 Coll. Act No. 37/1993 Coll., Act No. 154/1993 Coll., Act No. 308/1993 no., Act No. 143/1994 Coll., Act No. 182/1994 Coll., Act No. 118/1995 Coll., Act No. 113/1997 Coll. Act No. 61/1999 Coll. Act No . 225/1999 Coll., Act No. 247/1999 Coll., Act No. 238/2000 Coll., Act No. 420/2002 Coll., Act No. 362/2003 Coll., Act No. 421/2003 Coll . and Act No. 186/2004 Coll. as follows:

1) In § 5, paragraph 2, the number “42” replaced by “7”.

2) In § 16 paragraph 4, the number “84” replaced by “81”.

3) In § 17 paragraph 1 second sentence is replaced by the phrase “The average amount per calendar day shall be adjusted for the calculation of sickness benefits by the amount of CZK 550 counts 90% of the amount of CZK 550 to CZK 790 counts 60% and the amount of CZK 790 is taken into account. “.

4) In § 17, at the end of paragraph 1 the following sentence “The average amount per calendar day shall be adjusted for the calculation of compensation in the pregnancy and motherhood and maternity benefits (cash assistance) so that the amount of CZK 550 is counted in full , the amount of CZK 550 to CZK 790 counts and 60% of the amount of CZK 790 is taken into account. average amount per calendar day adjusted according to the second and third sentence shall be rounded up to whole crowns. “.

5) In § 17 the words “and 2005” the words “and for the year 2008”.

6) § 18 reads:

“§ 18

The amount of sickness benefit per calendar day is

a) 66% of the average amount per calendar day to the 60th calendar day of incapacity for service
b) 72% of the average amount per calendar day from the 61st calendar day of incapacity for service. “.

Article. XXXII

Transitional provisions

1) If eligible for health care of the sick arose before 1 January 2008 and takes this claim after 31 December 2007, provides this benefit after 31 December 2007, under the conditions of the time and under the law effective on 31 December 2007.

2) The withdrawal period, which began to run before 1 January 2008 and ended on 31 December 2007, shall be governed after 31 December 2007 legislation effective on 31 December 2007.

PART TWENTY-FIRST

Amendment to the extension of maternity leave on benefits

maternity and child allowances from sickness insurance

Article. XXXIII

Law No. 88/1968 Coll. On the extension of maternity leave, maternity benefits and child allowances from sickness insurance, as amended by Act No. 99/1972 Coll. Act No. 73/1982 Coll., Act No. 57 / 1984 Coll., Act No. 109/1984 Coll. Act No. 51/1987 Coll., Act No. 103/1988 Coll., Act No. 180/1990 Coll., Act No. 306/1991 Coll. Act No. 582/1991 Coll. Act No. 37/1993 Coll., Act No. 266/1993 Coll., Act No. 308/1993 Coll., Act No. 182/1994 Coll., Act No. 241 / 1994 Coll., Act No. 118/1995 Coll., Act No. 113/1997 Coll. Act No. 61/1999 Coll., Act No. 238/2000 Coll., Act No. 258/2000 Coll., Act No. 362/2003 Coll., Act No. 421/2003 Coll., Act No. 169/2005 Coll. and Act No. 115/2006 Coll. as follows:

1) In § 5, paragraph 3, the words “in the same way as when calculating the sickness from the fifteenth calendar day of incapacity for work” replaced by “the Sickness Insurance Act.”

2) In § 8, paragraph 1, the words “in the same manner as sick leave by the fifteenth calendar day of incapacity for work” replaced by “the Sickness Insurance Act.”

3) In § 8, paragraph 1 at the end of the sentence “If the same employee for the duration of employment are entitled to additional maternity benefits from such employment during the previous 4 years of age the child shall be considered a daily assessment base determined daily assessment base previous calculation for maternity benefits if it is higher than the daily assessment base for calculating next determined the maternity benefit, while comparing daily assessment bases before you modify them according to § 18 paragraph 7 point. b) of the Health Insurance Act. “.

4) In § 10 paragraph 2 shall be deleted and also deleted the designation of paragraph 1

5) In § 11 paragraph 2 point. b) the words “or in the case of a worker referred to in § 10 paragraph 2,” are deleted.

6) In § 12 paragraph 3, second sentence, the words “31 weeks, and in the case referred to in paragraph 2 for 22 weeks” is replaced by “22 weeks, took the child, and for 31 weeks, took the 2 or more children and cares for at least 2 of these children. ”

7) § 32 is repealed.

8) In § 34 the following paragraph 3 is added:

“(3) To receive sickness benefits for the purposes of § 6, paragraph 2, point. D) and 4 and § 7, paragraph 3 is also regarded as the first 3 calendar days of incapacity or quarantine, after which, according to the Sickness Insurance Act sickness does not. “.

9) In § 35 the words “and claims of job applicants according to § 32” shall be deleted.

Article. XXXIV

Transitional provisions

1) If eligible for maternity benefits (cash assistance) or compensatory allowance during pregnancy and motherhood from the health insurance or health care arose before 1 January 2008 and takes this claim after 31 December 2007, provides this benefit after 31 December 2007, under the conditions of the time and under the law effective on 31 December 2007. The amount of maternity benefits (cash assistance) provided under the first sentence after 31 December 2007 job applicants for the calendar day in the amount to which belonged the date of 31 December 2007.

2) If, before 1 January 2008 to interrupt the provision of maternity benefits (cash assistance) according to § 12 paragraph 1 of Act No. 88/1968 Coll. on the extension of maternity leave, maternity benefits and child allowances from sickness insurance, as amended, and this suspension ended after 31 December 2007, continue after this interruption in the provision of benefits under the terms of and for the period under the law effective on 31 December 2007.

PART TWENTY-TWO

Amendment to the organization and implementation of social security

Article. XXXV

Act No. 582/1991 Coll. On the organization and administration of social security, as amended by Act No. 590/1992 Coll., Act No. 37/1993 Coll., Act No. 160/1993 Coll., Act No. 307 / 1993 Coll., Act No. 241/1994 Coll., Act No. 118/1995 Coll., Act No. 160/1995 Coll., Act No. 134/1997 Coll., Act No. 306/1997 Coll., Act No. 93/1998 Coll., Act No. 225/1999 Coll., Act No. 356/1999 Coll., Act No. 360/1999 Coll. Act No. 18/2000 Coll., Act No. 29/2000 no., Act No. 132/2000 Coll., Act No. 133/2000 Coll., Act No. 155/2000 Coll., Act No. 159/2000 Coll., Act No. 220/2000 Coll. Act No . 238/2000 Coll., Act No. 258/2000 Coll., Act No. 411/2000 Coll., Act No. 116/2001 Coll., Act No. 353/2001 Coll., Act No. 151/2002 Coll ., Act No. 263/2002 Coll., Act No. 265/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll., Act No. 518/2002 Coll., Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll., Act No. 453/2003 Coll. Act No. 53/2004 Coll., Act No. 167/2004 Coll. , Act No. 281/2004 Coll., Act No. 359/2004 Coll., Act No. 436/2004 Coll., Act No. 501/2004 Coll., Act No. 168/2005 Coll., Act No. 361 / 2005 Coll., Act No. 381/2005 Coll., Act No. 413/2005 Coll. Act No. 24/2006 Coll. Act No. 70/2006 Coll. Act No. 81/2006 Coll. Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No. 161/2006 Coll., Act No. 189/2006 Coll., Act No. 214/2006 Coll., Act No. 267 / 2006 Coll., Act No. 342/2006 Coll., the Constitutional Court promulgated under No. 405/2006 Coll., Act No. 585/2006 Coll., Act No. 152/2007 Coll. and Act No. 181/2007 Coll. as follows:

1) In § 6, paragraph 4, point. a) at the end of the text of point 12, the words “and the period and extent of the person taking personal care of a person under 10 years who, under a special regulation 52b) depends on the care of another person in stage I (mild addiction).”

2) In § 6, paragraph 4, point. a) paragraph 13 of the word “care” the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

3) In § 6, paragraph 4, letter b), g), m), n), p) t) be deleted.

4) In § 6, paragraph 4, letter c) reads:

“C) the employee returns the overpayment on social security and state employment policy.”

5) In § 7 letters b) and c) including footnote 9 added:

“B) the citizen’s place of residence or place of residence 9a) in the Czech Republic, in the case of foreigners, in the cases mentioned in § 6, paragraph 4, point. C) point. G) 1, 3 and 4 point . s), i), k) point. a) No. 1, letter. p), r), s) and)

c) a small organization based in the cases mentioned in § 6, paragraph 4, point. g) No 2, letter. a) 1 and point. r) and for the purposes of pension insurance, if a natural person and the local jurisdiction can not be determined under subparagraph d), whether in the case referred to in § 6, paragraph 4, point. u), where small individual organizations, governed by the local jurisdiction of the District Social Security Administration by the permanent residence of a natural person or place of residence 9a) in the Czech Republic, in the case of foreigners,

_____________________________________

9) § 93 of Act No. 326/1999 Coll. Aliens in the Czech Republic and amending certain Acts, as amended. “.

6) point in § 7. b) the words “letter. s)” replaced by “point. c), s).”

7) In § 18 paragraph 1, letter m) reads:

“M) members of the Institute for the Study of Totalitarian Regimes, The Institute for the Study of Totalitarian Regimes.”

8) In § 29 paragraph 1, the fifth sentence is replaced by the phrase “If a temporary incapacity after the employment ends or the temporary inability to work after termination of employment, creating more temporary incapacity, which is under a special legal regulation of temporary continuation of previous leave, the organization is required, unless the certificate issued back to ask for confirmation and validation complete, or make a new certificate. “.

9) In § 32 paragraph 1 the words “point. B) c) d)” replaced by “point. B) and d).”

10) In § 37 paragraph 1 at the end of the text of subparagraph e) the words “at this time is also regarded as the first 3 calendar days within the duration of temporary incapacity or quarantine, after which the sick according to regulations on health insurance (care ) does not provide, and the first 3 days in the duration of temporary incapacity (inability to service or inability to perform the task), or quarantine, after which, according to special legislation does not provide salary, business income or reward. ”

11) In § 37 paragraph 1 point. g) the words “§ 29, 30, 31, 74,” replaced by “§ 29, 30, 31, 74, 74a,”.

12) In § 48 paragraph 1 point. e) the words “person stopped caring” the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

13) In § 57, at the end of the text of subparagraph b) the words “and the excess dose according to § 47 paragraph 2 and the third sentence of § 48 paragraph 2 second sentence of the Act on Sickness Insurance of Employees.”

14) In § 61 paragraph 1, letter c) is deleted.

The existing letter d) is renumbered as subparagraph c).

15) In § 83 paragraph 2 point. a) the word “retirement” is replaced by the word “income”.

16) In § 83 paragraph 2 letter c) reads:

“C) paid sick leave and the date of temporary incapacity or the date from which they were quarantined under which sick pay, sickness pay end date and the date of termination of the support period.”.

17) In § 83 paragraph 2 letter c) reads:

“C) pays compensation or wages reduced salary (reduced fee) during the first 14 calendar days of temporary incapacity or quarantine and the date of the incapacity or the date from which they were quarantined.”.

18) In § 83a, paragraph 2, the words “paragraph 8” replaced by “paragraph 4”.

PART TWENTY-THREE

Amendment to Act on Social Security and Contributions

the state employment policy

Article. XXXVI

Act No. 589/1992 Coll. On social security and state employment policy, as amended by Act No. 10/1993 Coll., Act No. 160/1993 Coll., Act No. 307/1993 Coll. Act No. 42/1994 Coll., Act No. 241/1994 Coll. Act No. 59/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995 Coll., Act No. 160 / 1995 Coll., Act No. 113/1997 Coll., Act No. 134/1997 Coll., Act No. 306/1997 Coll. Act No. 18/2000 Coll., Act No. 29/2000 Coll., Act No. 118/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll., Act No. 238/2000 Coll., Act No. 492/2000 Coll., Act No. 353/2001 no., Act No. 263/2002 Coll., Act No. 309/2002 Coll., Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll. Act No . 437/2003 Coll., Act No. 186/2004 Coll., Act No. 281/2004 Coll., Act No. 359/2004 Coll., Act No. 436/2004 Coll., Act No. 168/2005 Coll ., Act No. 253/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll. Act No. 62/2006 Coll., Act No. 189/2006 Coll., Act No. 264/2006 Coll., Act No. 585/2006 Coll., Act No. 153/2007 Coll. and Act No. 181/2007 Coll. as follows:

1) In § 3, paragraph 1 point. c) Section 8, the words “broadcasting,” the words “members of the Institute for the Study of Totalitarian Regimes.”

2) In § 5, paragraph 1, the second sentence is replaced by the phrase “cleared for the reception of the first sentence means the loading, which was in cash or in kind or form of benefit provided by employer to the employee or provided for its benefit, or attributed to his good or is in other forms of consideration by the employer. “.

3) In § 5, paragraph 2, at the end of the text of subparagraph b) the words “and the reward at the end of term due under special regulations 4a).”

Footnote 4 reads:

_____________________________________

“4a) Act No. 128/2000 Coll., On Municipalities (Municipal Establishment), as amended.

Act No. 129/2000 Coll., On Regions (Regional Establishment), as amended.

Act No. 131/2000 Coll. On the City of Prague, as amended. “.

4) In § 5, paragraph 2, letter f) reads:

“F) performance, which was provided to beneficiaries of retirement or disability pension after one year from the date of termination of employment.”.

5) In § 5, paragraph 4 first sentence, the words “health insurance,” the words “and in an amount which is or would be subject to tax on income of individuals pursuant to the Income Tax 3)” and at the end the words “in connection with the employment relationship”, the words “and the revenue referred to in paragraph 2. e) and f).”

6) in § 7 paragraph 1 point. a) item 1, the number “2008” is replaced by “2009” and number “2009” substitute “2010”.

7) in § 7 paragraph 1 point. a) point 2, the number “2009” is replaced by “2010”.

8) In § 7, paragraph 2, first sentence is replaced by the phrase “The rate for health insurance premiums and the overall rate for the benefits referred to in paragraph 1 letter. A) of section 2 is valid for the period from 1 January 2010 to December 31, 2010.” .

9) In § 9, paragraph 2, the number “2008” is replaced by “2009”.

10) In § 9, paragraph 3 and 4, the number “2009” is replaced by “2010”.

11) In § 9, paragraph 5, the figure “2008” is replaced by “2009” and number “2009” substitute “2010”.

12) In § 14 paragraph 2 second sentence, the words’ amount of CZK 40 500 “by” before the year 2008 amounted to CZK 40 500 and since 2008 an amount equal to four times the average wage. ”

13) In § 14, at the end of paragraph 2 the sentence “The average wage for the purposes of this Act an amount that is calculated as the product of the general assessment base for the calendar year that the two years preceding the calendar year for which the average wage determined , and the conversion factor for adjusting the general assessment base 19b), the calculated amount is rounded to the nearest crown upwards. “.

Footnote 19b reads:

___________________________________

“19b) § 17 paragraph 2 and 4 of Act No. 155/1995 Coll., As amended.”.

14) In § 14 paragraph 2, the third sentence is deleted.

15) In § 14, paragraph 6 first sentence the words “which shall be determined by multiplying half of the general assessment base 19b) for the calendar year, two years preceding the calendar year for which the monthly assessment base provides a conversion rate of 19c) adjustment of the general assessment base “by” set as half the average wage. ”

Footnote 19c is repealed.

16) In § 14, paragraph 6, second sentence, the words “the amount determined as the product of the general assessment base for the calendar year, two years preceding the calendar year for which the monthly assessment base determined, and the conversion factor for adjusting the general assessment base” replaced by “average wage”.

17) In § 15 paragraph 1 second sentence, the words “contribution to the state employment policy”, the words “total bases and employees when there is a basis of assessment of self-employment exceeds the maximum assessment base (§ 15a).”

18) In § 15 paragraph 2 first sentence, the word “maintain” the words “or an indication of the total employee bases.”

19) In § 15 the following new § 15a including the heading reads:

“§ 15a

The maximum assessment bases

(1) The maximum employee assessment base for payment of premiums, the amount of forty-average wages. The decisive period of which is determined by the maximum assessment base employees, the calendar year. The maximum assessment basis of employees consists of the sum of the insurance basis of employees identified in the calendar year for which the maximum assessment base determined.

(2) exceeds the calendar year in total bases employee maximum assessment base pursuant to paragraph 1 and the employee is employed in this year

a) only one employer, not employee in that calendar year premiums from an amount which exceeds the maximum assessment basis, this applies even more employment in the calendar year, but with the same employer,
b) for multiple employers, considered the premium paid by the employee jeho of the total bases of all work that exceeds the maximum assessment basis for the overpayment of premiums (§ 17), the overpayment can not be higher than the amount the employee of his withheld income on premiums.

(3) The employer shall confirm in writing the employees at his request, total bases for the calendar year, of which insurance has been knocked down, and within 8 days of receipt of the request, if the employer finds that the certificate stated incorrect information is required shall give the employee a new certificate.

(4) The assessment base is not included in the employer an amount that exceeds the maximum assessment base of employees for which employees do not pay premiums in a calendar year under subsection 2. a).

(5) The maximum assessment base for self-employed for pension insurance contributions and state employment policy is the amount of forty-average wages.

(6) If the self-employed person in a calendar year the employee and also the sum total of the assessment base or bases the assessment base of employees and self-employed for pension insurance contributions and state employment policy exceeded the maximum assessment base for self-employed determined in accordance with paragraph 5 shall be reduced by the excess of first assessment base self-employed for pension insurance contributions and state employment policy, and if the excess amount is greater than the assessment base of self-employed, reducing the rest exceeding the amount of the assessment base or bases total employees, taking the first decrease of the assessment bases of employment in which the taxpayer is an employee only premium for pension insurance. Basis of staff demonstrates a self-employed person a certificate under paragraph 3

(7) Advance premiums are not required to pay self-employed, which is also a participant of the pension insurance as an employee in employment reached a maximum assessment base of employees, from the calendar month in which the District Social Security Administration announced and showed that employment reached this maximum assessment base, the calendar month preceding the calendar month in which it was or should have an overview of income and expenses pursuant to § 15 paragraph 1 of the calendar year following the calendar year in which the self-employed reached the maximum contribution base.

(8) The provisions of this Act on the basis of assessment self-employed in an amount exceeding CZK 486,000 and reducing that amount by the amount of CZK 40 500 shall not apply to the decisive period after 2007. “.

20) In § 17 the following paragraph 3 is added:

“(3) The overpayment in accordance with § 15 paragraph 2 point. B) refer the District Social Security Administration employees only upon written request accompanied by a certificate of the employer as § 15a, paragraph 3, paragraph 1 second sentence and second sentence of paragraph 2 shall apply mutatis mutandis the same time . claim for a refund expires, unless a request for a refund is made within 5 years after the calendar year in which the overpayment arose. For the purposes of a refund on the insurance employees in the amount of the maximum assessment base includes first assessment of the fundamentals of employment in which the taxpayer is an employee premiums. “.

21) In § 22 paragraph 1, introductory part of the words “§ 20 paragraph 1” the words “§ 15a, paragraph 3,”.

22) In § 23 paragraph 4 the word “form”, the word “application”.

23) § 23b In the following paragraph 3 is added:

“(3) The receipt of health from the sickness insurance of self-employed for the purposes of this Act is also the first 3 calendar days of temporary incapacity (quarantine), after which the sick leave under a special law does in the case of a self employed, which participate in the sickness insurance of self-employed. “.

Article. XXXVII

Transitional provisions

1) The maximum assessment base determined in accordance with § 15a of Act No. 589/1992 Coll. On social security and state employment policy, which are effective from the date of entry into force of this Act shall apply for the relevant time period that begins a . January 2008.

2) Data for employee assessment base provides a self-employed in the survey according to § 15 paragraph 1 of Act No. 589/1992 Coll. On social security and state employment policy, which are effective from the date of entry into force of this Act for the first time on this report for 2008.

PART TWENTY-FOUR

Amendment to Act on Pension Insurance

Article. XXXVIII

Act No. 155/1995 Coll. On Pension Insurance, as amended by Act No. 134/1997 Coll., Act No. 289/1997 Coll., Act No. 224/1999 Coll. Act No. 18/2000 Coll. , Act No. 118/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll., Act No. 116/2001 Coll., Act No. 188/2001 Coll., Act No. 353 / 2001 Coll., Act No. 198/2002 Coll., Act No. 263/2002 Coll., Act No. 264/2002 Coll., Act No. 362/2003 Coll., Act No. 424/2003 Coll. Act No. 425/2003 Coll. Act No. 85/2004 Coll., Act No. 281/2004 Coll., Act No. 359/2004 Coll., Act No. 436/2004 Coll., Act No. 562 / 2004 Coll., Act No. 168/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll. Act No. 24/2006 Coll., Act No. 109/2006 Coll., Act No. 189/2006 Coll., Act No. 264/2006 Coll., Act No. 267/2006 Coll., the Constitutional Court promulgated under No. 405/2006 Coll., Act No. 152/2007 Coll., Act No. 181/2007 Coll. and Act No. 218/2007 Coll. as follows:

1) In § 5, paragraph 1 point. s) after the word “person” the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

2) In § 9 paragraph 6 point. c) the word “caring” the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

3) In § 9, paragraph 8, third sentence, the words “caring” the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

4) In § 11 paragraph 2 second sentence, the words “even if” replaced “when the premium was not paid just because the calendar year the person referred to in paragraph 1 letter. A) goes higher than the assessment base for premiums 17c), and where. ”

Footnote 17c reads:

____________________________________

“17c) § 15a paragraph 1 of Act No. 589/1992 Coll., As amended by Act No. 261/2007 Coll.”.

5) In § 12 paragraph 1, third sentence, the words “personal care”, the words “a person younger than 10 years, which is dependent on the care of another person in grade I (mild dependency), or”.

6) In § 16, at the end of paragraph 2 the sentence “The total bases of the insured for each calendar year after 2007 shall not exceed the maximum assessment base for the 17c) set for this year, in the aggregate, however, do not count people voluntarily assessment bases participants of insurance. “.

7) The heading of Part Six reads: “COMMON AND FINAL PROVISIONS”.

8) Under § 105a, a new § 105b, including the heading reads:

“§ 105b

Receive health insurance benefits (care) at the time

temporary incapacity or quarantine

To receive health insurance benefits (health care) to replace lost income after employment, which was based health insurance (care), from which benefits are paid to [§ 5, paragraph 1 point. u)], the receipt of sickness from the sickness insurance of self-employed (§ 10 paragraph 2 and 3), receive health insurance benefits (health care) to replace lost income [§ 11, paragraph 2, first sentence, and § 16 paragraph 4 point . a)] and for the duration of sickness granted on the basis of health insurance (care) (§ 65 paragraph 1) in 2008 for the purposes of this Act is also the first 3 calendar days within the duration of temporary incapacity or quarantine, after which the sickness under the regulations on health insurance (care) does not, and the first 3 days in the duration of temporary incapacity (inability to service or inability to perform the task), or quarantine, after which, according to special legislation does not provide salary, business income or reward. “.

PART TWENTY-FIVE

Changing the Health Insurance Act

Article. XXXIX

Act No. 187/2006 Coll. On Sickness Insurance, as amended by Act No. 585/2006 Coll. and Act No. 181/2007 Coll. as follows:

1) In § 6 paragraph 5 first sentence, the amount of “CZK 1 500” replaced by “2 000 CZK.”

2) In § 10 paragraph 1, at the end of the text letter a) the words “per day, in which the employee started to work, is also regarded as the day before the start of work for which it shall pay the wages or salary or for which the wage or salary nekrátí “.

3) In § 15 paragraph 1 sentence of the second and fourth sentence of paragraph 2, the number “14” replaced by “7”.

4) In § 18, at the end of paragraph 2 the sentence “The total assessment base for premiums for insurance under the first sentence to include the bases of which the premium was levied for exceeding the maximum assessment base 18a), the total monthly bases under the second sentence to include only the monthly assessment bases, which were taken out insurance in accordance with a special legal regulation 1). “.

Footnote 18 reads:

_____________________________________

“18a) § 15a of Act No. 589/1992 Coll., As amended by Act No. 261/2007 Coll.”.

5) In § 21 paragraph 1 reads:

“(1) The daily assessment base determined in accordance with § 18 to 20 is adjusted to calculate the

a) sickness and nursing so that the amounts of the first reduction limit is counted 90% of the amount over the first reduction limit to the second reduction limit is counted 60% of the amount of the second reduction limit to the third reduction limit is counted, and 30% of the amount above third reduction limit is disregarded,
b) maternity benefits and compensation in the pregnancy and motherhood, so that the amounts of the first reduction limit is counted 100% of the amount over the first reduction limit to the second reduction limit is counted 60% of the amount of the second reduction limit in the third reduction boundary is calculated and the amount of 30% above the third reduction limit is taken into account. “.

6) In § 28 paragraph 1 first sentence the words “end of the insurance activity” replaced by “employment ended, if the employee or expired insurance, if it is a self-employed person or a foreign workers’.

7) In § 28, paragraph 5, the words “provided by the employee by his employer where the employee does not work (service) leave entitlement under a special law,” are deleted.

8) In § 28, paragraph 5 at the end of the sentence “The provisions of the first sentence does not apply when pojištěnka not entitled to maternity benefits from any insured activity, and where the insured was recognized temporarily unable to work according to § 57 paragraph 1 point. e). “.

9) § 29 reads:

“§ 29

The amount of sickness benefit per calendar day is

a) 60% of the daily assessment base to 30 calendar day of temporary incapacity for work or ordered quarantine
b) 66% of the daily assessment base from 31 calendar day of temporary incapacity or quarantine ordered to the 60th calendar day of temporary incapacity for work or ordered quarantine
c) 72% of the daily assessment base from the 61st calendar day of temporary incapacity for work or ordered quarantine. “.

10) In § 32 paragraph 4 point. a) the words “high school” the words “or in the conservatory.”

11) In § 40, at the end of paragraph 3 the sentence “Nursing the beneficiaries of a retirement or disability pension paid within the day, which closes the work.”.

12) In § 40 paragraph 5 first sentence the words “provided by the employee by his employer where the employee is not entitled to time off under special legislation” shall be deleted.

13) In § 41 the number “65” replaced by “60”.

14) In § 55 paragraph 1, letter b), including footnote No. 36 reads:

“B) to perform a job seeker obligations under a special legal regulation 36), was the temporary incapacity of the withdrawal period or, when the temporary incapacity after the end of the current activities of the insured, even if the insured is not the job seeker.

_____________________________________

36) Act No. 435/2004 Coll. On employment, as amended. “.

15) In § 168, paragraph 2, § 169-173, § 174 para 2 to 4, § 176, 177, § 178, paragraph 1 and 2, § 179-181, § 184, § 185, paragraph 2, § 186-188, § 189, paragraph 2, paragraph 1, § 190, § 191-194 and § 197, the number “2007” is replaced by “2008”.

16) In § 168, 169, § 170, paragraph 1, § 171, paragraph 1, § 172, § 173, paragraph 2, § 174, 175, 176 § 2, § 178-181, § 183 to 197 and § 201, the number “2008” is replaced by “2009”.

17) In § 170, at the end of paragraph 1, the following sentence “The government provides regulation for the purpose of adjusting the benefits referred to in the first sentence of the amount of the daily assessment base in 2009, according to regulations effective as of December 31, 2008.”.

18) In § 172 paragraph 1 the words “for” replaced by “time” and “rate set” is replaced by “under conditions and at the time”.

PART TWENTY-SIX

Amendment of the Act, amending certain laws in relation

with the adoption of the Sickness Insurance Act

Article. XL

Act No. 189/2006 Coll. Amending certain laws in connection with the adoption of the Sickness Insurance Act, as amended by Act No. 585/2006 Coll., Act No. 152/2007 Coll. and Act No. 153/2007 Coll. as follows:

1) Article XIII, paragraphs 15, 30, 64, 130 and 161 are deleted.

2) In Article XIV, paragraphs 1 to 8, Article XXII Sections 3 to 5 and Article XXXIV of point 1, the number “2007” is replaced by “2008”.

3) In Article XIV, paragraphs 1 to 4, 6, 7 and 9, Article XXII of points 1, 2, 5 and 6, Article and Article XXXIV LXVIII, the number “2008” is replaced by “2009”.

4) Art. XVI and XVIII is repealed.

5) In Article XX, paragraphs 1, 3 and 5 are deleted.

6) In Article XX in item 4 the words “§ 4, paragraph 1 point. Z) and” are deleted.

7) In Article XXI, paragraphs 12 to 16, 46, 47 and 91 deleted.

8) In Article XXIV, points 2 to 4 be deleted.

9) Article. XXXVI, XXXVII, XL, XLI and XLV to L are deleted.

10) Article XLII, point 3 is deleted.

11) In Article LVI section 2 is repealed.

12) In Article LIX, points 6 and 7 are deleted.

PART TWENTY-SEVEN

Amendment to Labour Code

Article. XLI

Act No. 262/2006 Coll. Labour Code, as amended by Act No. 585/2006 Coll. and Act No. 181/2007 Coll. as follows:

1) In § 191 the words “a special legal regulation 58)” replaced by “special law 58).”

Footnote 58 reads:

____________________________________

“58) § 57 of Act No. 187/2006 Coll. § 15 of Act No. 54/1956 Coll., On Employee Sickness Insurance, as amended.”.

2) In § 192 paragraph 1, first sentence, the words “for” replaced by “time” and the word “salary”, the words “on and under the second sentence.”

3) In § 192 paragraph 1, second sentence, the words “for payment of sickness 61)” the words “compensation is not wages or salary for the first 3 days of such.”

4) In § 192 paragraph 2 sentence first and second sentences are replaced by “compensatory wage or salary pursuant to paragraph 1 for the 60% of average earnings. For the purpose of fixing wages or salary, the average adjusted earnings in the same way that provides daily assessment base for the calculation of sickness benefits from sickness insurance 64), with that for the purposes of this regulation, the relevant reduction limit established for the purposes of sickness insurance 64a) multiplied by 0.175 and then rounded up the pennies. “.

Footnotes 64 and 64a are added:

_____________________________________

“64) § 21 paragraph 1 point.) Of Act No. 187/2006 Coll., As amended by Act No. 261/2007 Coll.

64a) § 22 of Act No. 187/2006 Coll. “.

5) In § 192 paragraph 3 and 4, including footnote No. 65 be added:

“(3) The agreed or internal regulations set out the amount of compensation and wages or salary for the first 3 days of temporary work incapacity or quarantine (paragraph 1 of the second sentence after the semicolon) or above the level provided for in paragraph 2, first sentence shall not exceed the average earnings (§ 356 paragraph . 1).

(4) compensatory wage or salary established pursuant to paragraphs 2 and 3 shall be reduced by 50%, if the cases where the rules on health insurance claim for sick leave at half of 65).

____________________________________

65) § 31 of Act No. 187/2006 Coll. “.

6) In the first sentence of § 194, the words “for” replaced “at the time.”

7) In § 313 paragraph 1, the letter c) the following new subparagraph d), which reads:

“D) whether the employment relationship was terminated by the employer for breach of obligations under the law relating to the employee performed work particularly abusive manner.”

The existing letters d) through f) are renumbered as subparagraphs e) to g).

8) In § 370 paragraph 1 at the end of the sentence “Compensation for loss of earnings in the first sentence up to the employee’s average earnings before the damage occurred even while he at the time of the first 3 calendar days of temporary incapacity for work does not belong to sickness 105) or when it under § 192 paragraph 1 of the second sentence after the semicolon is not for wage compensation. “.

Footnote No. 105 reads:

_____________________________________

“105) § 15 paragraph 1 and 3 of Law No. 54/1956 Coll., On Employee Sickness Insurance, as amended.”.

PART TWENTY-EIGHT

Amendment to Act on professional soldiers

Article. XLII

Act No. 221/1999 Coll. On Professional Soldiers, as amended by Act No. 155/2000 Coll., Act No. 129/2002 Coll., Act No. 254/2002 Coll., Act No. 309/2002 Coll ., Act No. 362/2003 Coll., Act No. 546/2005 Coll. and Act No. 189/2006 Coll. as follows:

1) In § 68 paragraph 3, including footnote No. 19b reads:

“(3) The soldier, compensation salary

a) for the first month of service for temporary incapacity due to illness or injury, with the exception of service to accrue on the first 3 calendar days of incapacity for which compensation in salary does not
b) the maximum period of 12 months from the beginning of inability to serve due to illness or injury, the soldier suffered in the service, in direct relation to or for the performance of services or
c) the period during which the soldier can not be held for quarantine service ordered by special regulations 19b) or during which the soldier ordered isolation, with the exception of service to accrue on the first 3 calendar days of quarantine or isolation, for which the refund in salary offers.

_____________________________________

19b) Act No 258/2000 Coll. On the protection of public health and amending some related Acts, as amended. “.

2) In § 68 paragraph 3, including footnotes 19a and 19b reads:

“(3) The soldier, compensation salary

a) for the first month of service for temporary incapacity due to illness or injury, except for the first three days of service, for which compensation in salary granted, a temporary inability to serve due to illness or injury for the purposes of this Act, a temporary inability to work recognized according to regulations on health insurance 19a),
b) the maximum period of 12 months from the beginning of inability to serve due to illness or injury, the soldier suffered in the service, in direct relation to or for the performance of services or
c) the period during which the soldier can not be held for quarantine service ordered by special regulations 19b) or during which the soldier ordered isolation, except for the first three days of service for which the refund in the amount of salary paid.

_____________________________________

19a) Act No. 187/2006 Coll. On health insurance.

19b) Act No 258/2000 Coll. On the protection of public health and amending some related Acts, as amended. “.

Article. XLIII

Transitional provisions

1) Compensation in the amount of salary during temporary inability to serve due to illness or injury or ordered quarantine or isolation of a soldier belongs worked for in the legislation effective at 31 December 2007, was that inability to or has been ordered quarantine or isolation before 1 January 2008 and lasts to the inability or quarantine or isolation imposed after 31 December 2007.

2) The compensation of salary during temporary inability to serve due to illness or injury or ordered quarantine or isolation of a soldier belongs worked for in the legislation effective at 31 December 2008, was that inability to or has been ordered quarantine or isolation before 1 January 2009 and lasts to the inability or quarantine or isolation imposed after 31 December 2008.

PART TWENTY-NINE

Changing the law on service

Security Forces

Article. XLIV

Act No. 361/2003 Coll. Service of members of security forces, as amended by Act No. 186/2004 Coll., Act No. 436/2004 Coll., Act No. 586/2004 Coll., Act No. 626 / 2004 Coll., Act No. 169/2005 Coll., Act No. 253/2005 Coll., Act No. 413/2005 Coll., Act No. 530/2005 Coll., Act No. 189/2006 Coll. and Act No. 531/2006 Coll. as follows:

1) In § 124 paragraph 5 reads:

“(5) members to provide service income

a) for the first month of service or inability to ordered quarantine, with the exception of service to accrue on the first 3 calendar days of incapacity or quarantine, for which the service does not receive or
b) the maximum period of 12 months from the beginning of inability to serve, in the case of inability to serve in the service due to injury or occupational disease. “.

2) In § 124 paragraph 5 reads:

“(5) members to provide service income

a) for the first month of service or inability to quarantine imposed, except for the first three days of service for which the service does not receive or
b) the maximum period of 12 months from the beginning of inability to serve, in the case of inability to serve in the service due to injury or occupational disease. “.

Article. XLV

Transitional provisions

1) Business income at the time of service or inability to belong ordered quarantine member security force for a period determined by the legislation effective at 31 December 2007 was the inability of this or if it was quarantined prior to 1 January 2008 and lasts to the inability or quarantine ordered after 31 December 2007.

2) Business income at the time of service or inability to belong ordered quarantine member security force for a period determined by the legislation effective at 31 December 2008, was the inability of this or if it was quarantined prior to 1 January 2009 and lasts to the inability or quarantine ordered after 31 December 2008.

SECTION THIRTY

Amendment to the salary and other factors relating

with the position of representatives of state power and some

state bodies, judges and members of the European Parliament

Article. XLVI

Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended by Act No. 138/1996 Coll., Act No. 287/1997 Coll ., Act No. 155/2000 Coll., Act No. 231/2001 Coll., Act No. 309/2002 Coll., Act No. 420/2002 Coll., Act No. 362/2003 Coll., Act No. 427/2003 Coll. Act No. 49/2004 Coll., Act No. 359/2004 Coll., Act No. 626/2004 Coll., Act No. 127/2005 Coll., Act No. 361/2005 Coll. , Act No. 388/2005 Coll., Act No. 189/2006 Coll., Act No. 531/2006 Coll. and Act No. 181/2007 Coll. as follows:

1) In § 3, paragraphs 4 and 5 are deleted.

2) In § 34 paragraph 4 reads:

“(4) The representatives whose performance is governed by special legislation and labor laws, and judges who were recognized temporarily unable to perform a function, it is not a salary for working days, falling on the first 3 calendar days of temporary incapacity to perform the task, from the fourth calendar day salary for the maximum period of 18 working days at the same temporary inability to perform duties, or more temporary inability to perform functions arising in one calendar year after the same time with the fact that in none of them pay for working days, which may the first 3 calendar days of temporary incapacity to perform a function does. To other officials and members of the European Parliament for the reasons as set out in the first sentence salary for a maximum period of 27 calendar days with the fact that in any temporary inability to perform the task they pay provides for the first 3 calendar days. When the temporary inability to perform functions arising from an accident at work or occupational disease, however, provides a salary from the beginning of the temporary inability to perform a function for a maximum period specified in the first sentence and second. In assessing temporary inability to perform the procedure is similar to the rules on assessment of temporary incapacity, a temporary inability to perform functions for the purposes of this Act also mandated quarantine. “.

3) In § 34 paragraph 4, including footnote 10 reads:

“(4) The representatives whose performance is governed by special legislation and labor laws, and judges who were recognized temporarily incapacitated for work or have been quarantined, it is in the first 14 calendar days of temporary incapacity (quarantine) salary at a reduced rate , and 60%, except for the first 3 working days for which salary is not. To other officials and members of the European Parliament for the period from the fourth calendar day of temporary incapacity (quarantine) the fourteenth calendar day of temporary incapacity (quarantine) salary for each calendar day at a reduced rate, in 60% of one thirtieth of salary payment is not for the first 3 calendar days of temporary incapacity (quarantine). salary determined under the first sentence and the second is reduced by 50% in the case of cases where the sick according to regulations on health insurance halved 10a). salary at a reduced rate for a single day is rounded to the nearest crown upwards. For temporary incapacity arising from an accident at work or occupational disease, however, provides salary full from the beginning of the fourteenth calendar day of temporary incapacity.

_____________________________________

10a) § 31 of Act No. 187/2006 Coll. On health insurance. “.

Article. XLVII

Transitional provisions

1) Was the representative referred to in § 1. a) to f) of Act No. 236/1995 Coll., as amended, judge or member of the European Parliament, elected in the Czech Republic, recognized dočasně unable to perform the task before 1 January 2008 and the temporary inability to perform the task continues even after 31 December 2007, provides him with the inability to pay after 31 December 2007 under the laws effective on 31 December 2007.

2) He was the representative referred to in § 1. a) to f) of Act No. 236/1995 Coll., as amended, judge or member of the European Parliament, elected in the Czech Republic, recognized temporarily unable to perform the task before 1 January 2009 and the temporary inability to perform the task continues even after 31 December 2008, provides him with the inability to pay after 31 December 2008 under the laws effective on 31 December 2008.

Article. XLVIII

Extraordinary measures in determining the salary and certain allowances

expenditure of state power representatives and certain state bodies

and judges in the years 2008 to 2010

1) To determine the salary or compensation and certain expenses of

a) who is mentioned in § 1 of Act No. 236/1995 Coll. on wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended,
b) for which special legislation provides that the salary provided to him as someone referred to in subparagraph a) 1),

in the years 2008 to 2010 base salary used in the amount achieved at 31 December 2007 2).

2) The provisions of § 3, paragraph 3 of Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended by Act No. 309/2002 Coll. , in the period from 1 January 2008 to 31 December 2010 does not apply.

____________________________________________________________

1) For example § 8 of Act No. 349/1999 Coll. Ombudsman.

2) § 3, paragraph 3 of Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended by Act No. 309/2002 Coll. Notice of the Ministry of Labour and Social Affairs No. 582/2006 Coll. Publication salary base for determining the pay and some reimbursement under Act No. 236/1995 Coll. On wages and other factors associated with the position of representatives of state power and some state bodies, judges and members of the European Parliament, as amended, in 2007.

THIRTY-FIRST PART

Amendment to the salary and some other essentials

Prosecutors

Article. XLIX

Act No. 201/1997 Coll. On salary and some other particulars of public prosecutors and amending and supplementing Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended as amended by Act No. 155/2000 Coll., Act No. 14/2002 Coll., Act No. 279/2002 Coll., Act No. 309/2002 Coll., Act No. 420/2002 Coll. Act No . 425/2002 Coll., Act No. 192/2003 Coll., Act No. 427/2003 Coll., Act No. 626/2004 Coll., Act No. 630/2004 Coll. and Act No. 189/2006 Coll. as follows:

1) In § 3, paragraphs 4 and 5 are deleted.

Former paragraphs 6 to 10 are renumbered as paragraphs 4 to 8

2) In § 3, paragraph 5, the number “6” is replaced with a “4”.

3) In § 4, the number “7” is replaced by “5” and the number “8” substitute “6”.

4) In § 7, paragraph 1, the number “6” is replaced with a “4”.

5) § 9 including the heading reads:

“§ 9

The salary for temporary incapacity to perform the

Prosecutor, who was recognized temporarily unable to perform a function, it is not a salary for working days, falling on the first 3 calendar days of temporary incapacity to perform the task, from the fourth calendar day salary for the maximum period of 18 working days at the same temporary inability to perform the or more temporary inability to perform functions arising in one calendar year after the same time with the fact that in none of them pay for working days, falling on the first 3 calendar days of temporary inability to perform a function does. When a temporary inability to perform functions arising from an accident at work or occupational disease, however, provides a salary from the beginning of the temporary inability to perform a function for a maximum period specified in the first sentence. When assessing a temporary inability to perform the procedure is similar to the rules on assessment of temporary incapacity, a temporary inability to perform functions for the purposes of this Act also mandated quarantine. “.

6) § 9a is repealed.

7) In § 11 paragraph 2, the number “6” is replaced with a “4”.

8) In § 11 paragraph 3, the number “7” is replaced by “5” and the number “8” substitute “6”.

Article. L

Transitional provisions

1) Was the prosecutor recognized temporarily unable to perform the task before 1 January 2008 and the temporary inability to perform the task continues even after 31 December 2007, provides him with the inability to pay after 31 December 2007 under the laws effective on 31 December 2007.

2) If the prosecutor recognized temporarily unable to perform the task before 1 January 2009 and the temporary inability to perform the task continues even after 31 December 2008, provides him with the inability to pay after 31 December 2008 under the laws effective on 31 December 2008.

Article. LI

Extraordinary measures in determining the salary of prosecutors

from 2008 to 2010

1) To determine the salary

a) the prosecutor
b) that for which special legislation provides that the salary provided to him as any prosecutor 1),

in the years 2008 to 2010 base salary used in the amount achieved at 31 December 2007 2).

2) The provisions of § 3, paragraph 3 of Act No. 201/1997 Coll. On salary and some requirements of prosecutors and amending and supplementing Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, as amended by Act No. 309/2002 Coll. in the period from 1 January 2008 to 31 December 2010 does not apply.

____________________________________________________________

1) For example § 16 paragraph 4 of Act No. 201/2002 Coll. Office of the Government Representation in Property Affairs, as amended by Act No. 626/2004 Coll.

2) § 3, paragraph 3 of Act No. 201/1997 Coll. On salary and some requirements of prosecutors and amending and supplementing Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and Bodies, as amended, as amended by Act No. 309/2002 Coll.

Notice of the Ministry of Labour and Social Affairs No. 583/2006 Coll. Publication salary base for determining salaries under Act No. 201/1997 Coll. On salary and some requirements of prosecutors and amending and supplementing Act No. 143/1992 Coll. on pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, in 2007.

SECTION THIRTY-TWO

Amendment to Act on Municipalities

Article. LII

Act No. 128/2000 Coll., On Municipalities (Municipal Establishment), as amended by Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No. 311 / 2002 Coll., Act No. 313/2002 Coll. Act No. 59/2003 Coll. Act No. 22/2004 Coll., Act No. 216/2004 Coll., Act No. 257/2004 Coll., Act No. 421/2004 Coll., Act No. 501/2004 Coll., Act No. 626/2004 Coll., Act No. 413/2005 Coll. Act No. 61/2006 Coll., Act No. 186/2006 no., Act No. 189/2006 Coll., Act No. 234/2006 Coll. and Act No. 245/2006 Coll. as follows:

1) In § 73 paragraph 3 reads:

“(3) If he does not loose a member of the municipal office by reason of temporary incapacity, quarantine, pregnancy or caring for children under 3 years of age, the monthly fee does not belong to him, unless otherwise in paragraph 4 in the calendar month in which the following reasons relaxed member of the municipal served as the only part of the month, it has the monthly fee in equal proportions. “.

2) In § 73 paragraph 4 reads:

“(4) relaxed the municipal council member monthly fee for the first 3 calendar days of temporary work incapacity or quarantine and do not belong to the fourth calendar day of temporary work incapacity or quarantine the fourteenth calendar day of temporary work incapacity or quarantine it has a monthly fee for each calendar day of 60% of one thirtieth of the monthly remuneration. For the purposes of determining the amount of monthly remuneration at a reduced rate under the first sentence the thirtieth monthly remuneration be adjusted in the same way that regulates the daily assessment basis for determining the health of health insurance. monthly fee at a reduced rate provided under the first sentence is reduced by 50%, if the cases where the sick according to regulations on health insurance reduces by half. The monthly remuneration at a reduced rate provided under the first sentence and the third for a single calendar day shall be rounded to the nearest crown upwards. “.

Article. LIII

transitional provisions

He was released to the municipal council recognized member temporarily unable to work or it was quarantined prior to 1 January 2009, the monthly fee at a reduced rate does not belong to him and granted him after 31 December 2008 remain sick, under the conditions of the time and under the law effective on 31 December 2008.

SECTION THIRTY-THREE

Amendment to Act on Regions

Article. LIV

Act No. 129/2000 Coll., On Regions (Regional Establishment), as amended by Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No. 231 / 2002 Coll., Act No. 229/2003 Coll., Act No. 216/2004 Coll., Act No. 257/2004 Coll., Act No. 421/2004 Coll., Act No. 501/2004 Coll., Act No. 626/2004 Coll., Act No. 413/2005 Coll., Act No. 186/2006 Coll., Act No. 189/2006 Coll. and Act No. 234/2006 Coll. as follows:

1) In § 48 paragraph 2 reads:

“(2) If he does not loose a member of the council office by reason of temporary incapacity, quarantine, pregnancy or caring for children under 3 years of age, the monthly fee does not belong to him, unless stipulated otherwise in paragraph 3 in the calendar month in which these to free a member of the council after he was the only part of the month, it has the monthly fee in equal proportions. “.

2) In § 48 paragraph 3 reads:

“(3) vacated council member monthly fee for the first 3 calendar days of temporary work incapacity or quarantine and do not belong to the fourth calendar day of temporary work incapacity or quarantine the fourteenth calendar day of temporary work incapacity or quarantine it has a monthly fee for each calendar day of 60 % one thirtieth of the monthly remuneration. For the purposes of determining the amount of monthly remuneration at a reduced rate under the first sentence the thirtieth monthly remuneration be adjusted in the same way that regulates the daily assessment basis for determining the health of health insurance. monthly fee at a reduced rate determined in accordance with the first sentence reduced by 50%, if the cases where the sick according to regulations on health insurance reduces by half. The monthly remuneration at a reduced rate provided under the first sentence and the third for a single calendar day shall be rounded to the nearest crown upwards. “.

Article. LV

transitional provisions

He was released when a member of the council recognized temporarily unable to work or it was quarantined prior to 1 January 2009, the monthly fee at a reduced rate does not belong to him and granted him after 31 December 2008 remain sick, under the conditions of the time and under the law effective on 31 December 2008.

SECTION THIRTY-FOUR

Amendment to the Capital City of Prague

Article. LVI

Act No. 131/2000 Coll. On the City of Prague, as amended by Act No. 145/2001 Coll., Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll ., Act No. 311/2002 Coll., Act No. 312/2002 Coll., Act No. 320/2002 Coll. Act No. 22/2004 Coll., Act No. 216/2004 Coll., Act No. 257/2004 Coll., Act No. 387/2004 Coll., Act No. 421/2004 Coll., Act No. 499/2004 Coll., Act No. 501/2004 Coll., Act No. 626/2004 Coll. , Act No. 109/2006 Coll., Act No. 186/2006 Coll., Act No. 189/2006 Coll. and Act No. 234/2006 Coll. as follows:

1) In § 53 paragraph 2 reads:

“(2) If he does not loose Councillor Prague office because of temporary incapacity, quarantine, pregnancy or caring for children under 3 years of age, the monthly fee does not belong to him, unless stipulated otherwise in paragraph 4 in the calendar month in which of these reasons relaxed Councillor Prague after he was the only part of the month, it has the monthly fee in equal proportions. “.

2) In § 53 paragraph 4 reads:

“(4) member of the council relaxed the Prague monthly fee for the first 3 calendar days of temporary work incapacity or quarantine and do not belong to the fourth calendar day of temporary work incapacity or quarantine the fourteenth calendar day of temporary work incapacity or quarantine it has a monthly fee for each calendar day 60% of one thirtieth of the monthly remuneration. For the purposes of determining the amount of monthly remuneration at a reduced rate under the first sentence the thirtieth monthly remuneration be adjusted in the same way that regulates the daily assessment basis for determining the health of health insurance. monthly fee at a reduced rate determined in accordance with first sentence is reduced by 50%, if the cases where the sick according to regulations on health insurance reduces by half. The monthly remuneration at a reduced rate provided under the first sentence and the third for a single calendar day shall be rounded to the nearest crown upwards. “.

Article. LVII

transitional provisions

He was released when a member of the Council of the Capital City of Prague or loose a member of the council district of Prague recognized temporarily unable to work or it was quarantined prior to 1 January 2009, the monthly fee at a reduced rate does not belong to him and granted him after 31 December 2008 remain sick, under the conditions of the time and under the law effective on 31 December 2008.

PART FIVE THIRTY

Change Service Act

Article. LVIII

In Act No. 218/2002 Coll. Service of state employees in administrative offices and the remuneration of such employees and other employees in administrative authorities (the Service Act) as amended by Act No. 131/2003 Coll., Act No. 281/2003 Coll ., Act No. 426/2003 Coll., Act No. 359/2004 Coll., Act No. 436/2004 Coll., Act No. 586/2004 Coll., Act No. 626/2004 Coll., Act No. 127/2005 Coll., Act No. 413/2005 Coll. Act No. 57/2006 Coll., Act No. 189/2006 Coll., Act No. 264/2006 Coll. and Act No. 531/2006 Coll., § 111, including footnote No. 52a to 52c is:

“§ 111

State employee who has been recognized temporarily unable to perform the services, it is in the first 14 calendar days of temporary incapacity to perform services for the days which are days of service, salary at a reduced rate, and 60%, except for the first 3 days which are the days of service for which salary is not. Salary specified under the first sentence is reduced by 50%, if the cases where the amount of sickness benefit under the legislation on health insurance halved 52a). Temporary inability to perform services for the purposes of this Act, a temporary disability recognized under a special regulation 52b) and quarantine imposed under a special legal regulation 52c).

____________________________________

52a) § 31 of Act No. 187/2006 Coll. On health insurance.

52b) § 55 and 57 of Act No. 187/2006 Coll.

52c) Act No 258/2000 Coll. On the protection of public health and amending some related Acts, as amended. “.

SECTION THIRTY-SIX

Change in Employment Act

Article. LIX

Act No. 435/2004 Coll. On Employment, as amended by Act No. 168/2005 Coll., Act No. 202/2005 Coll., Act No. 253/2005 Coll., Act No. 350/2005 Coll. Act No. 382/2005 Coll., Act No. 413/2005 Coll., Act No. 428/2005 Coll., Act No. 444/2005 Coll., Act No. 495/2005 Coll., Act No. 109 / 2006 Coll., Act No. 112/2006 Coll., Act No. 115/2006 Coll., Act No. 161/2006 Coll., Act No. 165/2006 Coll., Act No. 214/2006 Coll., Act No. 264/2006 Coll., Act No. 159/2007 Coll., Act No. 181/2007 Coll. and Act No. 213/2007 Coll. as follows:

1) In § 25 paragraph 1, at the end of the text of the letter) the words “member of the Czech Telecommunication Office, the Financial Arbiter or Deputy Financial Arbiter.”

2) In § 30 paragraph 4 the word “listed” the words “in paragraph 1 letter. E) a”.

3) In § 39 paragraph 2, including footnotes 33 and 34 is:

“(2) Entitlement to unemployment is not a job-

a), which was during the last 6 months prior to enrollment in the register of job seekers employment relationship terminated by the employer for breach of obligations under legislation relating to work performed by especially gross manner 33), this applies even if the other end of the working relationship similar reasons,

b) who are entitled to early-retirement allowance pursuant to special legislation 34) and this contribution is higher than unemployment benefits, which belonged to job seekers if they did not qualify for early-retirement allowance.

_____________________________________

33) § 55 paragraph 1 point. b) and § 52 point. g) Labour Code.

34) § 131 et seq. Act No. 221/1999 Coll. on Professional Soldiers, as amended.

157 et seq. Act No. 361/2003 Coll. service of members of security forces, as amended. “.

4) In § 50 paragraph 7 the words “post 33) for the service or post 34)” replaced by “post 34)” and the words “or allowance for the service” shall be deleted.

5) In § 54, paragraph 1 at the end of the sentence “The same procedure, if the competent authority decided that the termination of their employment or other working relationship in the case referred to in § 39 paragraph 2 point. A) is invalid.”.

6) § 78 including the heading reads:

“§ 78

Contribution to support the employment of

with disabilities

(1) An employer whose workforce includes more than 50% of people with disabilities of all its employees with a contribution to support the employment of such persons. Competent labor office paper is to provide the labor office in whose jurisdiction the registered office employer who is a legal entity or in whose district the employer resides, who is a natural person.

(2) monthly allowance is an employer of labor costs actually incurred by an employee who is a person with disabilities, including social security and state employment policy and premiums for health insurance, which the employer has done this from the assessment base employees, but less than

a) CZK 9,000 for each person employed with severe disabilities [§ 67 paragraph 2 point. a)],
b) CZK 6,500 for any other employed person with disabilities [§ 67 paragraph 2 point. b) and c)].

(3) The paper provides quarterly retroactively at the request of the employer, which, together with the parts listed in paragraph 4 must be delivered to the Labour Office by the end of the calendar month following the expiration of the calendar quarter.

(4) The application is

a) proof of the total average adjusted number of employees, employees who are persons with disabilities and employees who are persons with severe disabilities
b) a list of names of employees who are persons with disabilities and employees who are persons with severe disabilities, giving the salary costs incurred, including the paid social security premiums and state employment policy and premiums for health insurance,
c) confirmation that the employer does not record tax tax arrears and that the employer has no arrears on premiums and penalties for social security and employment policy and the premiums and penalties for public health insurance, except in cases where was allowed repayment in installments and not in default with payment installments.

(5) Post can not provide for the quarter in which the effect of the grant agreement for the creation of opportunities within the community service (§ 112) for a disabled person or a contribution to reserve socially beneficial jobs (§ 113, paragraph 5) for people with disabilities.

(6) The Labour Office shall issue a decision on

a) the contribution, if the employer qualifies for the allowance referred to in paragraphs 1 and 3 and is not effective any agreement on the provision of contributions referred to in paragraph 5,
b) withholding allowance, if the conditions referred to in subparagraph a),
c) withholding of the contribution of the corresponding wage costs including social security and state employment policy and premiums for health insurance for those workers whose employer can demonstrate that they are persons with disabilities, must be simultaneously fulfilled the conditions referred to in subparagraph a).

(7) The paper is due no later than 30 calendar days from the date of the decision.

(8) The allowance or proportion of the employer is obliged to pay in due time to the state budget, if it was based on inaccurate data or wrongly paid at an incorrect amount.

(9) To determine compliance with conditions of employment for more than 50% of people with disabilities in the total number of employees referred to in paragraph 1 shall be determined average number of employees per calendar quarter.

(10) Method of calculating the average adjusted number of employees and employees who are persons with disabilities, per calendar quarter, the Ministry of implementing legislation. “.

Article. LX

Transitional provisions

1) Proceedings of the unemployment that has not been finally completed before 1 January 2008 shall be completed under the laws effective on 31 December 2007.

2) Provision of a contribution to support the employment of persons with disabilities for the fourth calendar quarter of 2007, governed by the law effective on 31 December 2007.

SECTION THIRTY-SEVEN

CONTRIBUTION TO INCREASED LIVING COSTS

Article. LXI

Contribution to the increased cost of living provided by § 42 of Decree No. 182/1991 Coll. Implementing the Social Security Act and the Act of the Czech National Council on the competence of the Czech Republic in social security, as amended, shall be last for December 2007 .

SECTION THIRTY EIGHT

Amendment to Act No. 585/2006 Coll. Amending Act No. 187/2006 Coll. On health insurance, the law

No. 189/2006 Coll. amending certain laws in connection with the adoption of the Sickness Insurance Act, Act

No. 262/2006 Coll. Labour Code, Act No. 264/2006 Coll. amending certain laws in connection with the adoption of the Code

Labour, Act No. 589/1992 Coll. on social security and state employment policy

as amended, Act No. 117/1995 Coll. on state social support, as amended, Act

No. 111/2006 Coll. on Assistance in Material Need, as amended by Act No. 165/2006 Coll., and Act No. 582/1991 Coll. organization

and implementation of social security, as amended

Article. LXII

In Act No. 585/2006 Coll. Amending Act No. 187/2006 Coll. Sickness Insurance Act No. 189/2006 Coll. Amending certain laws in connection with the adoption of the Sickness Insurance Act, Act No. 262/2006 Coll. Labour Code, Act No. 264/2006 Coll. amending certain laws in connection with the adoption of the Labour Code, Act No. 589/1992 Coll. on social security and state employment policy, as amended, Act No. 117/1995 Coll. on state social support, as amended, Act No. 111/2006 Coll. on Assistance in Material Need, as amended by Act No. 165/2006 no., and Act No. 582/1991 Coll. on the organization and administration of social security, as amended, in Part Six of Article VI, sections 1, 5, 7 and 10 are deleted.

SECTION THIRTY NINE

Change in the Higher Education Act

Article. LXIII

In § 91 of Act No. 111/1998 Coll. On universities and amending other Acts (the Higher Education Act) as amended by Act No. 552/2005 Coll., Paragraph 3, including footnote 21 reads:

“(3) A grant under subsection 2. C) also admits students who are entitled to child benefit under a special legal regulation 21a), if the decisive family income ascertained for the purposes of child benefit does not exceed the product of the subsistence minimum and the coefficient of family of 1.5. Scholarship in the amount of CZK 1,620 is granted for the standard period of study for ten months of the academic year. eligible for a scholarship student demonstrates a written confirmation issued by the authority at its request, the state social support to supplement admitted that family income survey for the addition of per child per calendar year shown on the certificate does not exceed the product of the family subsistence level and a coefficient of 1.5. certificate for the purpose of the scholarship is valid for 21 months of the year for which income families was established. eligible for a scholarship the student may apply for a certain time period only once.

_____________________________________

21a) § 17 of Act No. 117/1995 Coll. On state social support, as amended. “.

Part Forty

Amendment of the Public Health Insurance

Article. LXIV

Law No. 48/1997 Coll. On public health insurance and amending some related Acts, as amended by Act No. 242/1997 Coll., Act No. 2/1998 Coll., Act No. 127/1998 Coll. Act No. 225/1999 Coll., Act No. 363/1999 Coll. Act No. 18/2000 Coll., Act No. 132/2000 Coll., Act No. 155/2000 Coll., the Constitutional Court declared under No. 167/2000 Coll., Act No. 220/2000 Coll., Act No. 258/2000 Coll., Act No. 459/2000 Coll., Act No. 176/2002 Coll., Act No. 198 / 2002 Coll., Act No. 285/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll., Act No. 222/2003 Coll., Act No. 274/2003 Coll., Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll., Act No. 455/2003 Coll. Act No. 85/2004 Coll., Act No. 359/2004 no., Act No. 422/2004 Coll., Act No. 436/2004 Coll., Act No. 438/2004 Coll., Act No. 123/2005 Coll., Act No. 168/2005 Coll. Act No . 253/2005 Coll., Act No. 350/2005 Coll., Act No. 361/2005 Coll. Act No. 47/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll ., Act No. 117/2006 Coll., Act No. 165/2006 Coll., Act No. 189/2006 Coll., Act No. 214/2006 Coll., Act No. 245/2006 Coll., Act No. 264/2006 Coll., Act No. 340/2006 Coll., the Constitutional Court published under No. 57/2007 Coll. and Act No. 181/2007 Coll. as follows:

1) § 1, including footnote 1 reads:

“§ 1

This Act incorporates the relevant provisions of the European Communities 1) and regulates

a) public health insurance (hereinafter referred to as “health insurance”),
b) the extent and conditions under which it is based on the law providing health care
c) the method of pricing and reimbursement of medicines and foods for special medical purposes covered by health insurance.

_____________________________________

1) Directive No. 89/105/EEC on the transparency of measures regulating the pricing of medicinal products and their inclusion in the scope of national health insurance. “.

The existing footnote 1, 1, 1a to 1d are called footnotes 1a to 1f, including references to footnotes.

2) in § 2 paragraph 1 letter. b) the word “seat” the words “or permanent residence.”

3) In § 2, paragraph 2, after “that” the words “the payer of income from employment and functional benefits under a special legal regulation 1).”

Footnote 1 reads:

_____________________________________

“1a) § 6 of Act No. 586/1992 Coll. On Income Tax, as amended.”.

The existing footnote 1a to 1f are called footnotes 1b to 1g, including references to footnotes.

4) In § 2, paragraph 3 reads:

“(3) employment for the purposes of health insurance means the worker’s activities [§ 5. A)], from which he derives from the employer’s income from employment and functional benefits taxed under a special legal regulation 1).”.

5) In § 5 letter a) reads:

“A) is an employee, the employee is health insurance for an individual deemed to arise or should derive income from employment or fringe benefits under a special legal regulation 1), except

1) a person who only has income from employment and functional benefits that are not subject to tax or are exempt from tax,

2) pupil or student who has only income from employment and remuneration for work of practical training,

3) persons employed under contracts for work

4) a person employed to perform the agreed work only occasionally and irregularly according to the needs of the employer (hereinafter referred to as “irregular employee assistance”), which reached the calendar month in income an amount which is a prerequisite for the participation of such persons under the Sickness Insurance special legislation (hereinafter referred to as “assessable income”)

5) team member who is not in an employment relationship to the team, but the team performs work for which it is remunerated, and that in that month reached the chargeable income,

6) persons employed under a work that reached in the calendar month of reckonable income

7) voluntary employee care services, which reached the calendar month in reckonable income “.

6) in § 5. b) Section 7, “is organized on the relationship among the founding participation in sickness insurance (health care)” by “is not considered employment under subparagraph a).”

7) In § 6 second sentence reads: “The employer is the payer of the premium income from employment and functional benefits under a special regulation 3) cleared a former employee after termination of employment.”.

8) In § 7, paragraph 1, at the end of the text of the letter g) the words “and those caring for persons under 10 years of age who are dependent on the care of another person in stage I (mild dependency).”

9) in § 8, paragraph 2, including footnotes 16c and 16d is:

“(2) The employer’s obligation to pay part of premiums for their employees begins on the day of the employee to work (§ 2, paragraph 3) and shall expire on the termination of employment, except as provided in § 6 The date of the employee to work is considered

a) for employment, including employment agreed under foreign law day in which the employee started to work, and the date of termination of employment shall be the date of termination of service,
b) for service of the day on which the employee started to perform the services if it is a civil servant’s arrival day services, and the date of termination of employment shall be the date termination of service,
c) team members in cooperatives where membership is a condition of their employment relationship with the team, if performed outside the employment relationship for cooperative work, for which they are rewarded for starting work for the team, and the date of termination of employment shall be the date the end of the membership team,
d) For staff employed under a work day in which the first time after the conclusion of the work the employee began to perform the agreed work, and the date of termination of employment shall be the date by which the elapsed time for which the agreement was negotiated,
e) the day when the judges judge the position and the date of termination of employment shall be the date the termination of their judges,
f) for members of councils of local governments and councils boroughs or districts territorially divided statutory cities and the capital city of Prague, who are long-term performance or who are released before the election as a member of council were not employed but are in office to the same extent long as members of the council release date from which a member entitled to remuneration paid for the performance of members of councils of local governments and councils boroughs or districts territorially divided statutory cities and the capital city of Prague, who are long-term performance or who are released before selecting the function council members were not employed but are in office in the same range as the release of long-term council members, and the date of termination of employment shall be the date from which it shall belong. Where the current mayor or mayor challenges after the election period up to the initial meeting of the newly elected council, and his salary is set out in the first sentence shall be considered an employee for a period during which he is entitled to this remuneration, the same applies for County Governor and the Mayor of Prague
g) Members of the Chamber of Deputies and senators of the Czech Senate and Members of the European Parliament elected in the Czech Republic, election day, and date of termination of employment shall be deemed date of expiry of term or termination date of the mandate,
h) for members of the Government, the President, members of the Supreme Audit Office, members of the Council for Radio and Television Broadcasting, members of the Council of the Czech Telecommunication Office, the Financial Arbiter, deputy financial arbitrator, the Ombudsman and Deputy Ombudsman day of taking office, and the date of termination of employment shall be the date the termination of their functions,
i) for individuals not listed in subparagraphs e) to h) have been appointed or elected and the appointment arose employment or service relationship, the day of taking office, and the date of termination of employment shall be the date the termination of their functions,
j) for volunteer staff day care services, which began to volunteer to provide care services, and the date of termination of employment shall be the date he ceased to be a volunteer care services,
k) for foster parent who performs foster care facilities for foster care under a special legal regulation 16c), the date of commencement of foster care, and the date of termination of employment shall be the date of termination of foster care
l) the foster parent, who is in foster care receive the salary payable foster parents in special cases under special legislation 16d), the date from which it shall belong, and the date of termination of employment shall be the date from which the fee does not belong to other reasons than the temporary incapacity,
m) for convicts in prison included in the work day into work, and the date of termination of employment shall be the date of revocation of work
n) Persons employed in proportion to the content of employment, but employment started, since they have not fulfilled the conditions laid down labor laws for its establishment, the starting date of employment and the date of termination of employment shall be the date of termination of employment,
o) for employees not covered under a) through n) the date the employee began to work on the basis of which he derives income from employment and functional benefits, and the date of termination of employment shall be the date of termination of employment.

______________________________________

16c), § 44 to 47 of Act No. 359/1999 Coll. On social and legal protection of children.

16d) § 40a of Act No. 117/1995. “.

10) In § 11 paragraph 1 point. d) the words “or in connection with the provision of care” are deleted.

11) In § 11 paragraph 1 point. e) the words “supply of medicinal products” by “medicines and foods for special medical purposes” and the words “medicinal products”, the words “and foods for special medical purposes”.

12) In § 11, at the end of paragraph 1, replaced by a comma and the following subparagraphs g) to i) are added:

“G) the issue of the regulatory fee payment pursuant to § 16a; medical facility is required to document that the insured’s request to issue

h) the issue of the regulatory fee payment pursuant to § 16a paragraph 1 point. d) on payment of the balance due for release partly reimbursed medicinal products or food for special medical purposes pharmacy care facilities, pharmaceutical care facility is required to document that the insured’s request to issue
i) to cover the amount exceeding the threshold for regulatory fees and surcharges, partially paid for prescribed medicines or food for special medical purposes under § 16b of health insurance within the time limit under § 16b paragraph 2. “

13) In § 12, at the end of subparagraph l) replaced by a comma and the following letter m) is added:

“M) to pay the medical device regulatory fees pursuant to § 16a”.

14) In § 15 paragraph 5 to 7, including footnote No. 23c added:

“(5) The health insurance covers the provision of outpatient health care medicines and foods for special medical purposes containing medicinal products from the active substances listed in Annex 2, provided for them, the State Institute for Drug Control (hereinafter” the Institute ” ) decided on the amount of compensation (§ 39h). In each group active substances listed in Annex 2 of the health insurance fully paid always at least one medicine or food for special medical purposes. also covered by health insurance individually prepared medicinal products radiopharmaceuticals and transfusion preparations in the amount prescribed by the Institute measure of a general nature. from health insurance to provide care fully funded medicines and foods for special medical purposes, individually prepared medicinal products, radiopharmaceuticals and transfusion preparations in implementation of the least challenging, depending on extent and severity of disease, and insured to cover their taking part.

(6) The health insurance does not cover medicines and foods for special medical purposes referred to in paragraph 5, if the Department did not grant reimbursement decisions. Institute grant to cover the case of medicines and foods for special medical purposes

a) supporting and complementary,
b) the use of which is from the professional point of view improper
c) do not have sufficient evidence of therapeutic efficacy, or
d) do not comply with appropriate therapeutic intervention.

Therapeutic efficacy is the ability to produce the desired effect with the use of medicine or food for special medical purposes as well as conditions of routine clinical practice. Effective therapeutic interventions means health care provided to prevent or treat disease in order to achieve the most efficient and safest treatment while maintaining cost efficiency. The cost-effectiveness means the determination of the ratio between the total costs associated with the use of medicine or food for special medical purposes and the total costs associated with the use of medicine or food for special medical purposes and the total costs associated with other means of treatment in achieving a comparable result in terms of proven clinical practice, are cost-effective medicines or food for special medical purposes for use in the treatment of them in terms of cost, more convenient than using other means of treatment to achieve a comparable effect.

(7) Department decides

a) reimbursement of medicines and foods for special medical purposes
b) the contingent payment of medicines and foods for special medical purposes referred to in subparagraph a) accounting method, indicating preskripčními and use restrictions or the provision of health care in specialized centers (hereinafter referred to as “terms of payment”)
c) denial of payment medicines and foods for special medical purposes
d) the amount of maximum prices under the law to regulate the prices announced in the Bulletin of the Ministry of Health (hereinafter “price regulation”) 23c)
e) the inclusion of a medicinal product in the reference group.

_____________________________________

23c), § 10 of Act No. 526/1990 Coll. On prices, as amended by Act No. 261/2007 Coll. “.

15) In § 15, paragraphs 8 and 9 are deleted.

Former paragraphs 11 to 15 are renumbered as paragraphs 8 to 12

16) In § 15, paragraph 10 is repealed.

Former paragraphs 11 and 12 are renumbered as paragraphs 10 and 11

17) In § 15, paragraph 10, the word “tour” the words “, medicines, foods for special medical purposes and medical devices.”

18) In § 16 the following new § 16a and 16b, which, including headings and footnotes 27 and 27 g added:

“§ 16a

Regulatory fees

(1) An insured person for him or his legal representative is required in connection with the provision of covered medical care pay for equipment that health care as specified in subparagraphs a) to f) provided, the regulatory fee

a) 30 CZK per

1) visit, which was performed during clinical examination of 27) (hereinafter the “visit”) by a medical practitioner, a general practitioner for children and adolescents, female doctor, or a visit at which the examination was done at the dentist,

2) visit to the doctor providing specialized outpatient health care,

3) guest service provided by general practitioners and general practitioners for children and adolescents (§ 20 paragraph 3),

b) 30 CZK per visit to a clinical psychologist,
c) 30 CZK per visit to a clinical speech pathologist,
d) 30 CZK per issue 27b) of each of the health insurance fully or partly reimbursed, medicine or food for special medical purposes, prescribed on a prescription, regardless of the number of packs prescribed,
e) 90 CZK for emergency services provided by health facilities providing

1) first aid medical service including medical first aid services provided by dentists,

2) constitutional emergency service on Saturdays, Sundays or public holidays 27c) and the working days from 17.00 am to 7.00 pm, unless the subsequent adoption of the insured in institutional care

f) 60 CZK for each day in which care is provided (§ 23), a comprehensive spa treatment (§ 33 paragraph 4) or in institutional care in a specialist children’s hospitals and convalescent homes (§ 34) and the day on which the insured adopted to provide such care, and the day on which the provision of such care terminated count as one day, this also applies to stay guide the child, according to § 25 covered by health insurance.

Obligations under other Acts are not affected.

(2) regulatory fee pursuant to paragraph 1. a) to f) shall not apply

a) if the insured placed in orphanages 27d), in school facilities for institutional and protective education 27e),
b) the protective treatment ordered by a court,
c) in the treatment of infectious diseases to which the insured is obliged to undergo the compulsory isolation in a hospital or quarantine measures enacted to protect public health under special legislation 27f)
d) if the insured proves that the decision, notice or certificate issued by the authority of assistance in material need a dose that is given to him by special legislation 27g), not older than 30 days.

(3) regulatory fee pursuant to paragraph 1. a) shall not apply in the case of

a) preventive inspection (§ 29, 30 and 35),
b) dispensary care provided to persons referred to in § 31 paragraph 1 point. b) and d)
c) hemodialysis
d) laboratory or diagnostic tests requested by the attending physician, if not also a clinical examination of 27)
e) examination by the transfusion service for blood collection, plasma or bone marrow.

(4) regulatory fee income is a medical device regulatory fee chosen.

(5) regulatory fee pursuant to paragraph 1. a) to e) shall apply in relation to health care facilities providing health care. Regulatory fee pursuant to paragraph 1. f) applies to medical facilities within 8 calendar days after discharge from inpatient care, except in cases where the insured person is placed in a medical facility for more than 30 days, in which case the regulatory fee paid by the last day of each calendar month. Medical equipment is required to expose the insured or his legal representative upon request proof of payment with the number of insured (§ 40 paragraph 3), above the regulatory charge, on his payment, stamp and signature of the medical facility of the person who adopted a regulatory fee, and in the case of pharmaceutical care facilities, with the name of the medicine or food for special medical purposes and the amount of charge, which is included in the limit under § 16b paragraph 1

(6) The medical facility is required to communicate to health insurance companies in the health care bill provided for the respective calendar month, or for the relevant calendar quarter, information on the regulatory fees collected pursuant to paragraph 1, with the number of insured, which binds the regulatory fee, the amount paid regulatory fee and the date on which the regulatory fee relates.

(7) Pharmaceutical care is required to communicate simultaneously with the health insurance bills for the relevant period, the information on the regulatory fees collected pursuant to paragraph 1. d) with the number of insured to which the regulatory fee or payment relates, the amount of regulatory fees paid, date of issue fully or partly reimbursed medicinal products or food for special medical purposes and the amount of charge, which is included in the limit under paragraph 1

(8) The medical facility is required to control the charge referred to in paragraph 1 from the insured or his legal representative to choose, unless an exemption from the payment of regulatory fee under paragraph 2 or 3 In a repeated and systematic violations of this duty is entitled to health insurance medical devices that impose a fine up to CZK 50 000. The fine can be imposed repeatedly. In imposing fines health insurer shall take into account the seriousness of the violation, the degree of culpability and the circumstances under which the breach occurred. The fine may be imposed within one year from the date of the health insurance company found a violation or infringement, but within 3 years from the date of the violation or infringement occurred. The fine is receiving health insurance, which it imposed.

The limits of regulatory fees and charges for drugs

or food for special medical purposes

(1) If the total amount paid by the insured or his legal representative for the regulatory fees pursuant to § 16a paragraph 1 point. a) to d) and for amounts paid for health insurance premiums partially paid medicines or food for special medical purposes, issued in the Czech Republic, in a calendar year exceeds the limit of CZK 5 000, is a health insurance company is obliged to pay the insured or his legal representatives of the amount by which the limit is exceeded. The limit under the first sentence shall be included partly paid surcharges on medicines or food for special medical purposes only in the amount of supplement on the market at the cheapest available medicines or food for special medical purposes containing the same active ingredients and the same route of administration. This does not apply if the prescriber has indicated on a prescription that the prescribed medicine can not replace (§ 32 paragraph 2), in which case the limit included payment in full. The limit does not include additional payments for partially reimbursed drugs or foods for special medical purposes for which reimbursement is determined according to § 17 is less than 30% of the maximum price of 24) and partially funded medicines or food for special medical purposes containing medicinal substances intended for supporting or additional treatment. List of active substances intended for supporting or complementary treatment, the Ministry of Health Decree. List of medicinal products covered and partially covered by health insurance, indicating the amount of payment and the amount chargeable to supplement the limit published by the Ministry of Health in a manner allowing remote access.

(2) Health insurance is required to pay the insured person or his legal representative the amount by which the sum exceeds the regulatory fees and surcharges, reported by health insurance medical devices pursuant to § 16a, paragraph 6 and 7, the limit under paragraph 1, within 60 calendar days after end of the calendar quarter in which the limit was exceeded. The calendar quarters following the calendar quarter in which the limit under paragraph 1 has exceeded the health insurance company is obliged to pay the insured person or his legal representative an amount equal to the sum of regulatory fees and surcharges for the relevant calendar quarter as reported by health insurance medical devices pursuant to § 16a paragraph . 6 and 7, within 60 calendar days after the end of each calendar quarter. The amount under the first sentence, or part, in any calendar quarter exceed 50 CZK, paid health insurance within 60 calendar days after the last calendar quarter in the calendar year.

(3) When you change health insurance during the calendar year is health insurance for which the insured person was insured is obliged to announce a new health insurance policyholder decisive for the calculation of the amount described in paragraph 2 The amount paid under paragraph 2 of the insured or his legal guardian health insurance for which the insured person is insured to the last day of the calendar year in which the limit was exceeded. Health insurance provided for in the second sentence shall notify the health insurance companies, for which the insured person was insured in the calendar year, the total amount by which the insured limit was exceeded, and also the relative amount calculated according to the period of insurance per insurance, which is the amount notified. Health insurance companies are obliged accrued amount to pay the health insurance company in the second sentence within 30 days of receipt of notification of this.

_____________________________________

27) Decree No. 134/1998 Coll., The list of medical procedures with point values, as amended.

27b) § 49 of Act No. 79/1997 Coll. Pharmaceuticals and amending and supplementing some related Acts, as amended.

27c) 1 and § 2 of Act No. 245/2000 Coll. On public holidays, on other public holidays, on Important Days and days of rest, as amended.

27d) § 38 of Act No. 20/1966 Coll. On Public Health Care, as amended.

27e) Act No. 109/2002 Coll. On institutional and protective education in schools on preventive care in school facilities and to amend other Acts, as amended.

27f) Act No 258/2000 Coll. On the protection of public health and amending some related Acts, as amended.

27g) Act No. 111/2006 Coll. On Assistance in Material Need, as amended. “.

19) In § 17 paragraph 5 reads:

“(5) A list of medical procedures with point values issued by the Ministry of Health decree.”.

20) In § 17 paragraph 6 first sentence the words “the volume of provided health care covered by public health insurance” are deleted.

21) In § 17 paragraph 6, second sentence, the words “and guarantee the proper conduct” shall be deleted.

22) In § 17 paragraph 6 the fourth sentence the words “the result of an agreement” shall be replaced by the word “agreement” and “him” is replaced by the word “her”.

23) In § 17 paragraph 6 the fifth sentence the words “the outcome of the conciliation is not in line” by “this agreement is not in compliance” at the end of paragraph 6, the following sentence “The decree by the fourth and fifth sentence shall apply if medical facilities and health insurance company subject to compliance with health insurance plan health insurance company agree on the method of payment, the amount of reimbursement and regulatory restrictions otherwise. “.

24) In § 17, paragraph 7, the words “Ministry of Health” replaced the word “constitution” and “if in this Annex are indicated by appropriate symbols” replaced “at the Institute may decide on this method of payment.”

25) In § 22 first sentence, the words “foreign aid”, the words “and the palliative care provided to insured persons in the terminal state.”

26) In § 22, at the end of subparagraph a) the words “or on the recommendation of the attending physician in the case of palliative care for terminally ill insured”.

27) In § 30 paragraph 2, at the end of the text of subparagraph b) the words “and the provision of influenza vaccines in the groups of active substances in Annex No. 2.”

28) In § 32 paragraph 2 reads:

“(2) If an insured person for the issue of another medicinal product with the same active substance, the same route of administration and with the same dosage form, it replaces the Pharmacy in accordance with special regulation 37) other medicinal products with a lower charge, unless the prescriber Recipe has not indicated that the prescribed medicine can not replace. “.

29) In the fifth section, the following Part Six, including the title and that footnotes 42a to 42f is:

“PART SIX

Price control and reimbursement of medicinal products and food

FOR SPECIAL MEDICAL PURPOSES

Determination of maximum prices of medicines and food

for special medical purposes

(1) The maximum prices of proprietary medicines and foods for special medical purposes, which is under price regulation 23c) defined this type of regulation of prices, decides the Institute.

(2) Department of the maximum price the manufacturer not to exceed

a) the average producer prices considered, medicine or food for special medical purposes in the Member States of the European Union by purchasing power parity close to the Czech Republic, which carry price regulation of medicines and foods for special medical purposes (hereinafter referred to as “reference basket”) is If the product under consideration in the market for at least three countries in the reference basket, this condition shall be deemed to be fulfilled even if the product under consideration is on the market in the required number of countries of the reference basket, but at the request of the person referred to in § 39f, paragraph 2, point. a) or b) the calculation of the average producer prices instead of one or more prizes are considered medicine or food for special medical purposes, the manufacturer cheapest generic price 42a) on the market in the country of reference basket
b) the average of three lowest producer prices considered, medicine or food for special medical purposes in other Member States of the European Union, can not follow the letter a),
c) the cost price of the nearest comparable therapeutic medicine or food for special medical purposes that are available in the Czech Republic, and the absence thereof, the lowest production cost therapeutically nearest comparable product in the Member States of the European Union, can not proceed according to a) or b).

(3) List of countries by reference basket, the Ministry of Health in an implementing regulation.

(4) In the case of entry to the market a medicinal product which is the reference group (§ 39c) of the first generic of a medicinal product which is under price regulation 23c) defined this type of price regulation, the Department of the maximum price by 20% lower than is the maximum price of an original product, if the price proposed by the applicant or determined under paragraph 1, not less. The same applies to the first generic medicinal product to non-attached reference group.

(5) The maximum price of medicine or food for special medical purposes, containing the active substance, which can be used to treat disease that has not been controlled with other medicines or food for special medical purposes or treatment represents a major improvement (hereinafter referred to as “highly innovative product “), which it is not enough known data on cost-effectiveness or results of treatment when used in clinical practice and subject to price regulation by the maximum cost price regulation 23c) shall be determined pursuant to paragraph 2. a). If you can not set a maximum price under paragraph 2. a) determine the maximum price of prices found in at least one ground reference basket or at the average producer prices recorded in 2 countries, the reference basket, where you can not use this procedure, the procedure under paragraph 2. b) or c).

Policy setting or change the amount and terms of reimbursement of medicinal

products and foods for special medical purposes

(1) The amount and conditions for reimbursement of medicines and foods for special medical purposes decided by the Institute. Such a decision may be issued by the Department if the medicine has been authorized or approved use of an unauthorized medicinal product in the specific treatment program under a special legal regulation 42b). In the case of medicine or food for special medical purposes subject to price regulation maximum price 23c), the Institute shall issue a decision, provided the price is already fixed, or a procedure for determining the maximum price coincides with the proceedings on the amount and conditions of payment.

(2) In determining the amount and terms of payment with the medicine or food for special medical purposes be considered

a) its therapeutic efficacy and safety,
b) the severity of disease, to whose treatment is intended
c) cost-effectiveness and cost-benefit due to its use with regard to one of the insured and the total cost of health care covered by health insurance
d) the public interest (§ 17 paragraph 3),
e) the appropriate route of administration, dosage form, strength and pack size,
f) the usual dosage
g) the necessary duration of treatment,
h) the degree of cooperation of the person who is served,
i) the substitution of another medicine or food for special medical purposes, paid for by health insurance and compare the prices and cost-reimbursement consideration medicine or food for special medical purposes
j) the estimated impact of reimbursement on the health insurance funds,
k) the best practices of professional institutions and experts, and always in terms of cost effectiveness and the impact on the health insurance funds.

(3) The Institute may provide for the payment of an unauthorized medicinal product if its use is sufficiently justified by current scientific knowledge and the only treatment options, or when its use is cost effective compared with treatment available for a period of approved specific treatment program 42b ). The Institute may provide for the payment for an authorized medicinal product for the indication in the summary of product specified if the use of the medicinal product is sufficiently justified by current scientific knowledge and the use is the only medicine treatment options, or if it is cost effective compared with existing treatments .

(4) When determining the amount and terms of payment of a medicinal product which is the first generic in the reference group, the basic payment reference group (§ 39c) decreases by at least 20%, depending on the price of the medicine (§ 39a paragraph 4 ). The same applies to the first generic active substances not included in the reference group.

(5) product or food for special medical purposes can be its own motion to determine the conditions of payment

a) if required by professional or safety aspects associated with taking this medicine or food for special medical purposes
b) if the attainment of knowledge in the research or the use of medicine or food for special medical purposes in practice that a medicine or food for special medical purposes has significant therapeutic value especially for certain groups of patients, an indication, or in certain clinical conditions practice
c) if it is necessary to ensure effective and efficient use of medicine or food for special medical purposes
d) if it is a very expensive treatment, the cost per year represent at least one tenth of the gross domestic product attributable to a person in the Czech Republic for the past calendar year,
e) In cases where the limit exists and is applied in the countries of the reference basket, or in other Member States of the European Union.

(6) Department of the product or food for special medical purposes in addition to the above payment terms and payment of the appropriate basic reference group and one additional pay increase, where appropriate, the increased payment based on the evaluation of active substances, medicinal products or food for special medical purposes or formulation selected for indication or for a group of patients. For the determination of higher remuneration, the provisions for determining the reimbursement of medicines and foods for special medical purposes analogy.

(7) Method for assessing the amount and terms of payment set out in paragraphs 2 to 6, the conditions under which a medicine or food for special medical purposes in the form of lump sum paid to or by prescription medicine specifically charged, the Ministry of Health in an implementing regulation.

(1) Department classifies medicine in proceedings under § 39 g in the reference group. The basic pay of the medicinal product is equal to the basic payment reference group to which the medicine has been placed. Basic pay is the payment for the usual daily therapeutic dose of medicinal substances contained in medicinal products and is the same for the entire reference group. The reference groups are groups of medicines, in principle, therapeutically interchangeable with similar or close to the efficacy and safety of clinical use and the like. List of reference groups, the Ministry of Health in an implementing regulation.

(2) Basic pay in the reference groups of

a) the lowest price for the end consumer per day therapeutic dose of medicine or food for special medical purposes included in the reference group, established in any EU country for medicine or food for special medical purposes available in the Czech Republic; affordable medicine or food for special medical purposes means a medicine or food for special medical purposes, whose share in total sales in the principle of interchangeable medicines or food for special medical purposes was one of the active substance in the last calendar quarter of at least 3% foreign price for the end consumer For the purposes of determining the basic payment adjusted for any differences in tax and trade margins between the state, where it was detected and the Czech Republic
b) other daily cost of therapy, if equally effective and cost-effective compared with the use of medicine or food for special medical purposes under subparagraph a) and the Institute of fact in determining the basic remuneration known, taking into account time needed therapy medicinal product or food for special medical purposes and needed time comparable therapy
c) prices for final consumers, which is the result of price competition under § 39E, if the price is lower than the price determined under subparagraph a) or b)
d) the highest price for the end consumer in a written agreement contained in the public interest (§ 17 paragraph 3) health insurance company with the marketing authorization holder, manufacturer or importer, if the price is lower than the price referred to in subparagraph a), b) or c), and if the arrangements made for all deliveries of medicine or food for special medical purposes on the Czech market.

(3) Basic pay in the reference groups basically interchangeable medicines whose therapeutic efficacy is low, they are not the causal treatment of disease, or is used to treat minor illnesses, does not exceed 60% of the payments provided for under paragraph 2

(4) For medicine or food for special medical purposes, which do not fall into any reference group, the Institute provides for the payment of basic active ingredient in this medicine or food for special medical purposes included. When the basic reimbursement Department shall proceed in accordance with paragraphs 2 and 3 accordingly. Basic pay medicine or food for special medical purposes not included in the reference group, which was the maximum price is set according to § 39a paragraph 2, point. b) shall not exceed the 70% maximum price.

(5) If the remuneration is determined under § 39b to 39E is not in a group of active substances listed in Annex 2 of at least 1 fully funded medicine, Department of Decision adjust payments so that the least expensive medicine belonging to this group was fully covered.

(6) The Ministry of Health may designate an implementing regulation reference group, in which health insurance may be the level of reimbursement of medicines or food for special medical purposes to enhance and modify the payment terms for the benefit of the patient beyond the level set by the Institute. Health insurance is required to access treatment at differing levels and conditions of payment to any medicines or food for special medical purposes included in the reference group as well.

Principles for remuneration of highly innovative products

(1) If it is in the public interest (§ 17 paragraph 3), the Institute shall decide on the amount and terms of payment of temporary highly innovative product which is not enough known data on the cost-effectiveness or results of treatment when used in clinical practice, only justified if the available data adequately benefit highly significantly innovative product for the treatment and complies with the highly innovative product other conditions for determining the remuneration and, if paid from public funds in at least one ground reference basket. When the basic reimbursement Department under § 39c proceeds similarly.

(2) The remuneration and conditions of the temporary period of 12 months and can lay down repeatedly, but not more than three times.

Competition for the lowest price

(1) In order to ensure a fully funded medicines and foods for special medical purposes and to ensure efficient spending of health insurance, the Department listing the reference groups, which fall into at least 3 medicines or food for special medical purposes from at least two-party competition lowest price for medicine or food for special medical purposes (hereinafter referred to as “price competition”). Price competition in the Institute list of reference groups listed in § 39c paragraph 3 to ensure the lowest payment for the insured. Institute of price competition lists each request on its call for health insurance.

(2) Department initiate price competition notice in the Gazette of the State Institute for Drug Control and in a manner allowing remote access. The notification must include a clear definition of reference groups for which price competition and writes data to where it is possible to bid the prices of medicines or food for special medical purposes. The deadline for submitting bids is 30 days from the date of publication.

(3) may submit a bid the persons mentioned in § 39f, paragraph 2, point. a) and b) (hereinafter “petitioner”). The tender must indicate the name or business name of the applicant, identification number, if assigned, the applicant’s address, the name of affordable medicine or food for special medical purposes, the code assigned to the Department, if the medicinal product is authorized, an indication of the dosage form, package size, mode and route of administration, the proposed price in Czech crowns and the statement petitioner agrees to deliver medicine or food for special medical purposes for the proposed price on the Czech market for 12 months from the date of acceptance.

(4) Quoted Department published notice in the Gazette of the State Institute for Drug Control and in a manner allowing remote access along with a deadline by which applicants can adjust your bid. The deadline for the adjustment of supply is 10 days from the date of publication under the first sentence. The proposed price can only decrease.

(5) Within 15 days from the date on which it was possible to submit a revised offer, Department of the lowest evaluated bid, which must be less than the current amount of basic remuneration. Department shall notify the applicant that the lowest prices, acceptance of his tender and the results published in the Bulletin of the State Institute for Drug Control and in a manner allowing remote access. According to the draft revision of the Constitution adopted the basic payment reference group.

(6) Where the proposed price, even after adjustment under paragraph 4 did not lead to savings in health insurance funds, Institute of price competition is canceled and the cancellation notified in the Gazette of the State Institute for Drug Control and in a manner allowing remote access. Against the abolition of price competition is not subject to appeal.

(7) From the time of receipt of notification of acceptance of the offer price shall be the petitioner, which was adopted by the Institute, not to exceed for the next 12 months. Department of the applicant from the requirement set out in the first sentence, if it proves that it was not caused by a previously unforeseen and substantial change in conditions that can no longer reasonably be required to exceed the price received. If the petitioner is not exempt from the price received, Department stores of the price received for exceeding a fine of up to 10 million CZK. When imposing a fine Department takes into account the seriousness of the offense, the degree of culpability and the circumstances under which the breach occurred. Fines imposed and collected by the Institute. Fines are levied by the customs office. Revenue from fines is revenue of the state budget.

(8) To start, conditions, course and termination of price competition, the provisions of the Act on Public Procurement 42c) do not apply. Appeals against the results of price competition does not have suspensive effect.

Request to set maximum prices for the establishment of

the amount and terms of payment

(1) Request to set a maximum price or a request for the amount and terms of payment shall be made individually for each pharmaceutical form of medicine or food for special medical purposes.

(2) An application for determining the amount and terms of payment may be made

a) the holder of a medicinal product if the medicinal product is authorized 42b), and the importer or domestic manufacturer of foods for special medical purposes
b) the importer or domestic manufacturer of the medicinal product, if it is imported or manufactured medicinal product is used in the Czech Republic within a specific treatment program or any other promoter-specific treatment program 42b)
c) health insurance.

(3) Request to set a maximum price may be made by the person referred to in paragraph 2 a) and b).

(4) Department shall initiate proceedings to fix a maximum price or the amount and conditions of payment from its own motion, if it is to set a maximum price or the amount and terms of payment of the public interest.

(5) An application for payment must contain the above

a) the name or business name, identification number, if assigned, the applicant’s address,
b) the name of the medicinal product code assigned by the Institute, if the medicinal product is authorized,
c) the pharmaceutical form, package size, mode and route of administration,
d) for unregistered medicines or food for special medical purposes, data on its composition, the active substance with a mention of the international non-proprietary name recommended by the World Health Organization, if such name exists
e) therapeutic indications for which payment is proposed,
f) quantifiable and assessable expected results and the reasons for drug therapy, to be achieved by including medicine or food for special medical purposes in the reimbursement system of health insurance for all indications for which the proposed payment, determined on the basis of these objective and verifiable criteria,
g) dose, defined daily dose recommended by the World Health Organization and the usual daily therapeutic dose for therapeutic indications for which reimbursement is requested, the number of doses in a pack
h) the proposed amount of payment in Czech crowns per day therapeutic dose, the proposed additional conditions of payment,
i) the proposed maximum price of medicine or food for special medical purposes in Czech crowns, subject to price regulation of medicine prices and the maximum price has not yet been determined, calculation of prices in the event that the price of medicine or food for special medical purposes is rectified according to the price regulations or proposed market price, if a medicine or food for special medical purposes is not price regulated.

(6) The application shall enclose

a) the results of available clinical trials indicating the benefit, which studies have been carried out, farmakoekonomických evaluation, especially cost-effectiveness analysis and analysis of the impact on the health insurance funds (hereinafter referred to as “impact analysis”)
b) differences in the summaries of product characteristics, when taken in the Member States of the European Union registered national registrations and individual summaries of the content is different,
c) a list of the European Union, in which the appropriate medicine or food for special medical purposes is available, with the corresponding brand names, the amount of output prices and prices for the end consumer, the amount and terms of repayment of public funds and the applicant’s affidavit that medicine or food for special medical purposes under these conditions in individual countries traded, a request for price increase, if the medicinal product on the market in the countries of the reference basket, the applicant can provide cheapest generic price of other manufacturers,
d) basic data on the costs of current treatment options for drug therapy or with an estimate of impacts considered, medicine or food for special medical purposes for health insurance funds, the estimated consumption and estimated number of patients under consideration, medicine or food for special medical purposes
e) proposal to impose an increased payment under § 39b paragraph 6 to the identification, for which patient groups or indications should be determined and its justification
f) prior arrangements with health insurance companies if they relate to the volume of supply, price or reimbursement of this medicine or food for special medical purposes, done in the public interest (§ 17 paragraph 3) the registration holder, if such agreement by the manufacturer authorized, or the manufacturer or importer of medicine or food for special medical purposes
g) a copy of the specific treatment program 42b), unless the medicinal product is authorized.

(7) The structure of the data and documentation requirements under paragraphs 5 and 6, the Ministry of Health in an implementing regulation.

(8) The applicant for the amount and terms of payment is not obliged to submit the documents referred to in paragraph 5, point. f) and paragraph 6 point. a) b) d) e) if the weighted medicine or food for special medical purposes is a generic product or a food for special medical purposes, which was already in the Czech Republic on price, or is it basically therapeutically interchangeable and the applicant has not requested an increase in base compensation. If the proposed use of medicine or food for special medical purposes other than, in principle, therapeutically interchangeable medicine or food for special medical purposes for which the applicant refers, or to be a medicine or food for special medical purposes used with different goals of pharmacotherapy , in different doses or for different therapeutic indications, the provisions of the first sentence shall not apply.

(9) Request to set a maximum price shall include the information and attachments in accordance with paragraph 5 letter. a) to c) and i) and paragraph 6 point. c), f) and h). If an applicant simultaneously applies for determining the amount of payment, does not present a separate application for setting maximum prices only to the application for reimbursement indicate that calls simultaneously to fix a maximum price.

(10) The applicant referred to in paragraph 2. c) attached to the request only documents referred to in paragraph 6 point. d) to f).

(11) An applicant who has submitted an application to fix a maximum price or the amount and conditions of payment, is entitled to designate some of the information contained in the application or in the annexes to the application for trade secret 42d). For trade secret under this Act can not be described

a) the name of the medicinal product and the code assigned to the Department, if the medicinal product is authorized or brand name foods for special medical purposes
b) identification of the applicant,
c) quantifiable and assessable expected results and the reasons for drug therapy, to be achieved by including medicine or food for special medical purposes in the reimbursement system of health insurance
d) for unregistered medicines information on the composition of medicinal products, active substances with an indication of the international non-proprietary name recommended by the World Health Organization, if such name exists
e) the dosage, defined daily dose recommended by the World Health Organization and the usual daily therapeutic dose for therapeutic indications for which reimbursement is requested, the number of doses in the package in accordance with paragraph 5,
f) the results of available clinical trials indicating the benefit, which studies have been carried out, farmakoekonomických evaluation, especially cost-benefit analysis and impact analysis pursuant to paragraph 6,
g) trade names, price, amount and terms of repayment of public funds, method of payment or a reduction in European Union countries where the medicinal product is traded under paragraph 6,
h) comparison of the information contained in the summaries of product characteristics in accordance with paragraph 6,
i) a substantial part of the bargain prices for medicine or food for special medical purposes and periods of validity contained in agreements with health insurers under paragraph 6,
j) basic data on the costs of existing treatment options or drug therapy, with an estimated impact on the health insurance funds, the estimated consumption and estimated number of patients under consideration, medicine or food for special medical purposes.

39 g

Proceedings to determine the maximum price and the procedure for determining the amount of

and conditions of payment

(1) party to the proceeding to fix a maximum price and the procedure for determining the amount and terms of payment are persons who have applied for, health insurance, unless the persons who made the request is authorized, in the case of authorized medicinal product, the importer or domestic manufacturer, in the case of unregistered medicine used in the approved specific treatment program or a food for special medical purposes.

(2) The Institute shall decide on the maximum price and the amount and terms of payment within 75 days from the date on which proceedings were initiated, in the case of joint management to fix a maximum price and the amount and conditions of payment period shall be 165 days.

(3) If the proposed maximum price specified in the application filed by the persons referred to in § 39f, paragraph 2, point. a) or b) is lower than the maximum price determined pursuant to § 39a paragraph 2, the Department request.

(4) In deciding the amount and terms of payment Institute product or food for special medical purposes of the basic pay under § 39c. In determining the amount and terms of payment of the medicine or food for special medical purposes basic pay increase or decrease based on the assessment of the conditions set out in § 39b paragraph 2 way down in an implementing regulation (§ 39b paragraph 7).

(5) The parties are entitled to give evidence and make other suggestions 30 days after initiation, the Department may order the period extended.

(6) If during the procedure to fix a maximum price or a procedure for determining the amount and terms of payment changes to the submitted data and documentation, the applicant shall immediately notify these changes to the Constitution.

(7) The procedure for determining the maximum rates, the procedure for determining the amount and terms of payment, as well as management of change or cancellation of specified maximum price or a fixed amount and terms of payment, the provisions on the management of a large number of participants under the Administrative Code 42e) .

The decision to fix a maximum price and determining the amount of

and conditions of payment

(1) Department of Decision sets the maximum price or the amount and terms of repayment, if the conditions for their determination under this Act. The level of remuneration shall not apply if the price of medicine or food for special medical purposes for the end consumer is less than the amount reimbursed by the Institute in the decision, in which case payment shall be paid only to the price for final consumers. The amount and terms of payment shall also not apply if the health insurance proceeds under § 39c paragraph 6

(2) If a decision within the time limits established by this Act, the person making the request to fix a maximum price, indicate a medicine or food for special medical purposes at the price proposed by the application.

(3) The decision to fix a maximum price and the decision on the amount and conditions of payment, as well as their change or cancellation is enforceable from the first day of the month following the month in which the decision becomes final.

Changes to the decision to fix a maximum price and the decision

the amount and conditions of payment

(1) Department decision to change or set the maximum price levels and conditions of payment of any person referred to in

a) § 39f, paragraph 2, point. a) and b) with respect to the maximum price
b) § 39f, paragraph 2, point. a) to c) as regards the amount and conditions of payment.

(2) Department decides on its own motion to amend the specified maximum price or the amount and terms of payment, if you have come to light new or previously unknown facts that are capable of affecting the price or a fixed maximum amount and conditions of payment. The Institute will change immediately if the expected savings by health insurance basically interchangeable medicinal products is higher than CZK 50 million a year, otherwise the regular revision of the payments once a year.

(3) Department decision to reduce or to modify the terms of payment also, if this part of the reduction measures approved by the government to ensure the financial stability of health insurance 42f). Reimbursement of medicines or food for special medical purposes Institute adjusts to the extent necessary, gradually from the reference group partly financed by, the reference group of life-saving medicines.

(4) During the process of change is governed by § 39 g and 39h analogy.

Revocation of a decision to fix a maximum price and the decision

the amount and conditions of payment

(1) Institute decides to cancel the fixed maximum price

a) at the request of the person referred to in § 39f, paragraph 2, point. a) or b)
b) an ex officio if it was canceled a marketing authorization or for an unauthorized medicinal product has been shut down a specific treatment program,
c) an ex officio in case of change of price control regulation stanovené price 23c), or
d) ex officio, if the medicinal product is not delivered more than 12 months on the Czech market.

(2) Institute decides to cancel the amount and terms of payment

and) at the request of the person referred to in § 39f, paragraph 2, point. a), b) or c)

b) an ex officio if it was canceled a marketing authorization for an unauthorized medicinal product has been shut down a specific treatment program, a medicine is supplied to the Czech market more than 12 months, or if the person at whose request the decision was issued fails to fulfill duties of that in § 39 m paragraph 2

(3) Institute decides to cancel a specified maximum price or the amount and terms of payment under paragraph 1 or 2 at the latest within 75 days from the date on which proceedings were initiated.

Extraordinary extension

In the event of an exceptionally large number of requests to increase the maximum price the Institute period referred to in paragraph 2 § 39 g resolution to extend by 60 days, and only once. The applicant and persons listed in § 39f, paragraph 2, point. a) b), unless the applicant, the Department announces the extension of time before expiry.

39 l

Regular review of the reimbursement system

(1) Department regularly assess compliance at least once a year and conditions set out above reimbursement of medicines and foods for special medical purposes of this Act, in particular meeting the expected results and reasons pharmacotherapy [§ 39f, paragraph 5, point. f)], the appropriateness of establishing reference groups, the amount of basic remuneration, conditions of payment, clinical evaluation and cost-effectiveness and comparison with the original objectives of pharmacotherapy.

(2) Department regularly evaluates data obtained from their own operations and from third parties and the status of payments.

(3) Based on the evidence obtained pursuant to paragraphs 1 and 2 Department prepares an audit report including the proposed adjustment of the reference groups and proceeds under § 39f, paragraph 4, § § 39i or 39j, paragraph 1, point. b).

39 meters

Provision of information

(1) After the entry into force of the decision to fix a maximum price or a decision on the amount and terms of payment is the person at whose request the decision (the “holder”) shall forthwith

a) to provide the Institute information capable of affecting the conditions for a fixed maximum price or the amount and terms of payment under § 39b paragraph 2, point. a), c) and f) to i)
b) comply with letters rogatory relating to the Institute of the information referred to in subparagraph a),
c) inform the Department to amend the data necessary to ensure cooperation with the holder of the Institute (such as phone, fax, e-mail address).

(2) A person at whose request the decision on imposing a maximum price or a decision on the amount and terms of payment, which came into force before 31 January 2010, the Institute is obliged to submit data to the extent specified in § 39f, paragraph 5 and 6 to 31 January 2013 and then every 5 years. The person at whose request the decision on imposing a maximum price or a decision on the amount and terms of payment, which came into force after 31 January 2010, the Institute is obliged to submit data to the extent specified in § 39f, paragraph 5 and 6 to 31 January 2018 and then every 5 years.

(3) Notification requirements under paragraphs 1 and 2 shall apply by analogy to health insurance.

Disclosure

(1) Institute publishes, and also in a manner allowing remote access,

a) updated list of medicines and foods for special medical purposes covered by health insurance, the list contains the complete list along with the amount of fixed maximum prices on the ground, as the maximum price determined as the amount and terms of payment on the ground as the amount and conditions reimbursed,
b) a list of medicines included in the reference groups, the amount of basic payments or reference groups of active substances not included in payments, or if the medicinal product included in the reference group, with justification, as the basic remuneration determined
c) an audit report summarizing the findings justified and evaluated the data according to § 39 l.

(2) Department annually informs the Commission of the European Union

a) a list of medicines and foods for special medical purposes, the maximum price was fixed during the relevant period, specifying the amount,
b) a list of medicines and foods for special medical purposes for which the maximum price in the period increased, indicating the amount,
c) the updated list of medicines and foods for special medical purposes covered by health insurance, the list contains the complete list along with the amount and terms of payment on the ground as the amount and conditions of payment established.

(3) Department to request the legal or natural persons to inspect the documentation submitted with the request to fix a maximum price and the amount and conditions of payment and that was taken during the procedure to fix a maximum price or the amount and conditions of payment. Fields marked with an application as a trade secret Department will not disclose or otherwise.

(4) If the applicant subsequently discloses any information described under § 39f, paragraph 11 for any business secret, this information continues to be a trade secret be considered; about the applicant is required to notify the Department.

(5) Information considered trade secret under this Act, the Department made available on request only the administrative authorities for the purposes of assessment of price controls, setting maximum prices and the amount and terms of payment or in connection with its administrative, supervisory and sanctioning activities, as well as courts and authorities active in criminal proceedings. On request, provide the following information to the Commission of the European Union.

____________________________________

42a) Decree No. 288/2004 Coll., Laying down details of the marketing authorization, its variation, extension, classification of medicines for dispensing, the transfer of registration, authorization for parallel import, production and design of specific therapeutic programs using non-registered human medicines on how to report and evaluation of adverse drug reactions, including requirements for periodic safety update reports and the type and scope of the notification on the use of unauthorized medicinal product (Registration Decree on medicines).

42b) Act No 79/1997 Coll., As amended.

42c) Act No 137/2006 Coll. On Public Procurement, as amended.

42d) § 17 of Act No. 513/1991 Coll. Commercial Code, as amended.

42e) Act No. 500/2004 Coll. Administrative Code, as amended by Act No. 413/2005 Coll.

42f) For example, § 8 of Act No. 551/1991 Coll. On the General Health Insurance Company of Czech Republic, as amended.

The current sixth to twelfth parts are referred to as the seventh to thirteenth. “.

30) In § 42 paragraph 3, “the restrictions set out in Appendix 2 of this Act” is replaced by “the conditions set out in the Institute’s decisions on the amount and terms of payment.”

31) In § 43 paragraph 2 reads:

“(2) Health insurance leads insurance personal account as an overview of spending on health care provided to the insured and paid regulatory fees under § 16a and surcharges on partially paid medicines and foods for special medical purposes that are included in the limit under § 16b paragraph The first request of the insured’s health insurance company in writing, without charge and without undue delay once a year to provide an extract from a personal account information on the health care paid for this insurance during the past 12 months, including regulatory fees paid pursuant to § 16a and surcharges on partially paid medicines and foods for special medical purposes for such period or such data as number of months during which the insured during the past 12 months for this health insurance company insured. “.

32) In § 46 paragraph 2 including footnote No. 46 reads:

“(2) Before entering into a contract for the provision and payment of health care takes place tender. Tender shall not be taken

a) for medical devices pharmaceutical care,
b) medical facilities for the Prison Service of the Czech Republic, 46a),
c) In cases extension networks already contracting medical facility emergency medical services
d) when entering into new contracts for the provision and payment of health care, if it is a contractual relationship with the same subject and at the same time not to extend the scope of health care.

_____________________________________

46a) Act No. 169/1999 Coll. Imprisonment and amending some related Acts, as amended. “.

33) In § 46, paragraphs 3 and 4 are added:

“(3) In case of change of legal form of medical equipment, the selection procedure takes place only if there is an extension of the scope of health care.

(4) of the selection procedure may propose health insurance or health care facility authorized to provide health care in the field. “.

34) In § 49 paragraph 2 reads:

“(2) The Commission has a quorum if an absolute majority of all members. Decision is adopted if voted for him an absolute majority of board members present. In the event of a tie, the vote of the representatives of health insurance. About the course and outcome the tender committee shall prepare a record, signed by the Chairman and all present board members. entry must contain the names of committee members and ranking of applications indicating the number of votes received. “.

35) In § 51 paragraph 1, the words “approach to patients,” the words “access to medical facilities in the area of improving patient safety and quality care.”

36) In § 52 paragraph 1 reads:

“(1) The organizer is obliged to publish the outcome of the selection process, including the number of votes according to § 49 paragraph 2.”

37) In § 52 paragraph 2 first sentence the words “and the opinions of the promoter” is deleted and in the second sentence the words “and the promoter do not give an opinion” replaced by “does not.”

38) In § 53 paragraph 1, the first sentence the following sentence “In administrative proceedings launched by the design decisions are also insured that disputes about payment amounts pursuant to § 16b; insured on the draft accompanied by documentary evidence of payment of regulatory fees, which are included in the limit under § 16b and evidence of payment of arrears to be partly funded medicines or food for special medical purposes that are included in the limit under § 16b, which show that the limit under § 16b has been violated. ” and at the end of the third sentence of the text, the words “except for the decision on the repayment of overpaid premium, the reduction of installments and payment of amounts pursuant to § 16b”.

Article. LXV

Transitional provisions

1) The maximum prices set under the existing pricing regulations for medicines and foods for special medical purposes, which on the basis of price regulation issued under this Act shall be subject to price regulation the maximum price is valid until the date of the decision of the Institute for the maximum price under this Act . The maximum price fixed under the existing pricing regulations for medicines and foods for special medical purposes, which on the basis of price regulation issued under this Act are not subject to price regulation the maximum price paid to the issue of price regulation under this Act.

2) The holder of the manufacturer or importer of medicine or food for special medical purposes must apply for the maximum price within 90 days from the effective date hereof, provided medicines and foods for special medical purposes under price regulation issued under this Act shall be subject regulate the maximum price and maximum price has not been established under the existing price regulations. Reimbursement provided for this medicine or food for special medical purposes shall expire on the first day after 90 days from the effective date hereof, unless within that period, no request was made to fix a maximum price and the amount and terms of payment.

3) The amount and terms of repayment of medicines and foods for special medical purposes set out before the effective date of this Act under the existing regulations to the effective date of this Act, the amount and conditions for payment under this Act to which the decision of the Institute of determining the amount and conditions of payment.

4) a procedure for determining the maximum prices of final pending on the effective date of this Act shall be completed according to existing regulations.

5) Department within 180 days from the effective date hereof shall initiate procedures to reduce the maximum prices for medicines and foods for special medical purposes, which at 31 December 2007 exceeded the limit set forth in § 39a paragraph 2

Forty PART ONE

Change to the Act on General Health Insurance

Article. LXVI

Act No. 592/1992 Coll. On premiums for universal health insurance, as amended by Act No. 10/1993 Coll. Act No. 15/1993 Coll., Act No. 161/1993 Coll., Act No. 324 / 1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994 Coll. Act No. 59/1995 Coll., Act No. 149/1996 Coll. Act No. 48/1997 Coll., Act No. 127/1998 Coll. Act No. 29/2000 Coll., Act No. 118/2000 Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No. 138/2001 no., Act No. 49/2002 Coll., Act No. 176/2002 Coll., Act No. 309/2002 Coll., Act No. 424/2003 Coll., Act No. 437/2003 Coll. Act No . 455/2003 Coll. Act No. 53/2004 Coll., Act No. 438/2004 Coll., Act No. 123/2005 Coll., Act No. 381/2005 Coll., Act No. 413/2005 Coll ., Act No. 545/2005 Coll. Act No. 62/2006 Coll., Act No. 117/2006 Coll., Act No. 189/2006 Coll., Act No. 214/2006 Coll. and Act No. 264/2006 Coll. as follows:

1) In § 3, paragraph 1 reads:

“(1) The assessment base of employees 2) is the total income from employment and functional benefits that are subject to tax on income of individuals under the Law on Income Tax 3) and are not exempt from this tax and accounted to him by the employer in connection with employment . receiving cleared for the purposes of the first sentence means the loading, which was in cash or in kind or form of benefits provided by employers or employees transferred in his favor, or credited to his credit or other form is the performance by the employer. “.

2) In § 3, paragraph 2, at the end of the text of subparagraph b) the words “and the reward at the end of term due under special regulations 4a).”

Footnote 4 reads:

_____________________________________

“4a) Act No. 128/2000 Coll., On Municipalities (Municipal Establishment), as amended.

Act No. 129/2000 Coll. On regions (regional government), as amended.

Act No. 131/2000 Coll. On the City of Prague, as amended. “.

3) In § 3, paragraph 2, letter f) reads:

“F) performance, which was provided to beneficiaries of retirement or disability pension after one year from the date of termination of employment.”.

4) In § 3, at the end of paragraph 4 the words “founding participation in sickness insurance” are deleted.

5) In § 3 first sentence of paragraph 13, the words “which he based participation in sickness insurance,” replaced “and that the extent to which they are or would be subject to tax on income of individuals pursuant to the Income Tax Act 3) , “and the words” incurred in connection with the employment relationship “, the words” and the revenue referred to in paragraph 2. e) and f). ”

6) In § 3, paragraphs 15 to 18, which including footnote No. 16b added:

“(15) The maximum employee assessment base is the amount to forty-average wages. Maximum assessment basis of employees consists of the sum of the insurance basis of employees identified in the calendar year for which the maximum assessment base determined. The average wage for the purposes of this Act shall include the amount, which is calculated as the product of the general assessment base for pension insurance for the calendar year, two years preceding the calendar year for which the average wage being estimated, and the conversion rate for the adjustment of the general assessment base 16b), the calculated amount is rounded to the nearest crown up.

(16) exceeds the calendar year in total bases employee maximum assessment base pursuant to paragraph 15, not an employee or employer with which to achieve the maximum assessment base, in this calendar year premiums from an amount which exceeds the maximum assessment basis under paragraph 15

(17) has been reached the maximum assessment basis under paragraph 15 of the total receipts accounted more than one employer, shall be considered part of the premium paid employee, calculated from the total bases in excess of the maximum assessment base for employees of the insurance excess (§ 14). For those of more employers to achieve maximum assessment base, proceed with that employer and employee in accordance with paragraph 16; premiums paid by the employee of the bases for other employers shall be considered employees of the insurance excess and proceed under the first sentence.

(18) The employer shall confirm in writing to the employee’s request, total bases for the calendar year, of whom enlisted insurance for employees, within 8 days of receipt of the request, the employer discovered that stated in this certificate is inaccurate, is obliged to give the employee a new certificate.

____________________________________

16b) § 17 paragraph 2 and 4 of Act No. 155/1995 Coll., As amended. “.

7) in § 3 paragraph 2 reads:

“(2) Self-employed person is liable to pay premiums on the basis of assessment under paragraph 1, but less than the maximum contribution base. If the assessment base pursuant to paragraph 1 is less than the minimum assessment base is self-employed person liable to pay a minimum premium of assessment basis, unless stated otherwise. minimum assessment base means 50% twelve times the average wage (§ 3 paragraph 15, third sentence), based on a maximum assessment amount to forty-average wages. “.

8) In § 3, paragraph 4, at the end of the text of subparagraph b) is replaced by a semicolon a comma and the words “in receipt of sickness from the sickness insurance of self-employed for the purposes of this Act is also the first 3 calendar days of temporary incapacity for work ( quarantine), after which the sick leave under a special law does in the case of self-employed person, which participate in the sickness insurance of self-employed. ”

9) In § 3 the following paragraph 5 is added:

“(5) If the self-employed person in a calendar year the employee and also the sum total of the assessment base or bases the assessment base of employees and self employed čtyřicetiosminásobek exceeded the average salary shall be reduced by the excess of first assessment base self-employed , and if the excess amount is greater than the assessment base of self-employed person shall be reduced by amounts exceeding the rest of the assessment basis or bases total employees. “.

10) § 3c including footnotes 37 and 21c reads:

“§ 3c

The assessment base for premiums paid by the state per person, followed by a special legal regulation premiums are paid by the state 37), for the period of the calendar year. The assessment base is 25% of the general assessment base determined by the Government for purposes of pension insurance for the calendar year that the two years preceding the calendar year for which the assessment base determined 21c). The calculated amount is rounded up to whole crowns.

____________________________________

37) Act No. 48/1997 Coll., As amended.

21c) § 17 paragraph 2 of Act No. 155/1995 Coll., As amended. “.

11) In § 14 paragraph 2, the third sentence inserted after the phrase “overpayment under § 3, 17 health insurance company employees returned only upon written request. If the insured has been insured during the calendar year in more health insurance companies, must request confirmation of the employer to prove the amount of bases, each of the insurers in the individual months of diverting insurance premiums. overpayment at his request, return each of the health insurance pro rata to the total documented bases. Self-employed demonstrate confirmation of other health insurance companies, which were insured per calendar year on the basis of assessment and payment of premiums in a calendar year. “.

12) In § 14 paragraph 2 sentence of the eighth, after the words “legal successor”, the words “or employee in the event of overpayment under § 3, 17”.

13) In § 16, at the end of paragraph 2 the sentence “The limitation period running throughout the proceedings in court.”.

14) In § 24 paragraph 2 reads:

“(2) Self-employed person is required within one month of which was under a special law to file a tax return 32) for that calendar year, submit to all health insurance companies that have been insured during this period, an overview of their income and expenses incurred to generate, assure and maintain, advances paid, the premium assessment base determined in accordance with § 3a, calculated from the premium assessment base. If self-employed person prepares a tax return tax consultant is obliged to the fact that health insurance to substantiate April 30 of the calendar year in which the obligation to file a tax return for the previous calendar year. obligation to provide an overview of income and expenditure in the health insurance company on April 8 next year is a self-employed, even when not liable under a special law tax return. “.

15) In § 26d, the following § 26e, including the heading reads:

“§ 26e

Provision of information to insurance payers

Competent health insurance company is obliged to provide at the request of payer status about his obligations relating to insurance premiums, penalties, fines and surcharges on premiums. If the payer of debt, give this confirmation of the amount of the debt and an indication of the debt, including the insurance of advances, debt penalties, debt and debt-to-fine surcharge on premiums, more particularly, reporting the amount of the debt balance, if health insurance company authorized its payment in installments. “.

Article. LXVII

Transitional provisions

1) Basis for the year 2008 under the second sentence of § 3c of Act No. 592/1992 Coll., Which are effective from the date of entry into force of this Act shall apply to the year 2009.

2) To determine the maximum assessment base for self-employed for the general insurance health insurance for 2007 shall apply the law No. 592/1992 Coll., As amended effective on the effective date of this Act.

PART TWO Forty

Amendment to the General Health Insurance Company of the Czech Republic

Article. LXVIII

Act No. 551/1991 Coll. On the General Health Insurance Company of the Czech Republic, as amended by Act No. 592/1992 Coll., Act No. 10/1993 Coll. Act No. 60/1995 Coll., Act No. 149 / 1996 Coll., Act No. 48/1997 Coll., Act No. 305/1997 Coll. Act No. 93/1998 Coll., Act No. 127/1998 Coll. Act No. 69/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll. Act No. 49/2002 Coll., Act No. 420/2003 Coll., Act No. 455/2003 Coll., Act No. 438/2004 no. and Act No. 117/2006 Coll. as follows:

1) In § 5, at the end of subparagraph e) replaced by a comma and the following letter f), which including footnote No. 1b is:

“F) the repayment of amounts exceeding the limit for regulatory fees and surcharges for medicines and foods for special medical purposes, partly covered by public health insurance or payment of interest on these amounts in case of change in health insurance by the insured, under the conditions stipulated by a special legal regulation 1b). “.

______________________________________

1b) § 16a and 16b of Act No. 48/1997 Coll. On public health insurance and amending some related Acts, as amended by Act No. 261/2007 Coll. “.

2) In § 6, paragraph 2, point. b) the word “check” the word “design”.

3) In § 6, paragraph 3, the words “the Ministry through the Ministry of Health” replaced by “Ministry of Health and Ministry of Finance” and the words “annual report” is replaced by “the draft annual report.”

4) In § 6, paragraph 4, the words “health insurance plan, financial statements and annual report” by “draft health insurance plan, financial statements and annual reports.”

5) In § 6, paragraph 8 is repealed.

Former paragraphs 9 to 11 are renumbered as paragraphs 8 to 10

6) In § 6, paragraph 8, the words “health insurance plan” is replaced by “health insurance plan design.”

7) In § 7, paragraph 1, at the end of the text of subparagraph a) the words “under paragraph 3 and the payment of amounts exceeding the limit for regulatory fees and surcharges for medicines and foods for special medical purposes, partly covered by public health insurance or payment of interest these amounts to a change in health insurance by the insured, under the conditions stipulated by a special legal regulation 1b). ”

8) In § 8, paragraph 3, at the end of the text, last sentence the words “after consultation with the Minister of Finance.”

9) § 14 and 15 are added:

“§ 14

(1) the statutory authority of the Director of Insurance. Director of Insurance appointed and dismissed by the Administrative Board of Insurance.

(2) The head of the regional branch of the regional branch of a Director who is appointed and recalled by the Director of Insurance.

(1) The Director of Insurance is appointed for a term of 4 years. Director of Insurance and may be revoked before the expiry of the period for which he was appointed.

(2) The Director of Insurance may be a citizen of the Czech Republic who

a) full legal capacity,
b) is impeccable, and
c) has completed a university education.

(3) For blameless for the purposes of this Act, a person who has been convicted of a property crime or for an intentional criminal act, if it does not look as if they were not convicted. Integrity is evidenced by an extract from the Criminal Register not older than 3 months.

(4) Director of Insurance can not function because of a conflict of interest by a person who

a) is a statutory body, supervisory board, shareholder legal entity that is a supplier of goods or services, insurance company or the employee or a similar legal relationship to the legal person,
b) a natural person doing business supplies goods or services, insurance company or
c) is in the position of a person close to the persons mentioned in paragraphs a) and b).

(5) The office of the Director of Insurance ends

a) the expiration of the term,
b) removal,
c) the date the written statement of resignation to the Governing Board
d) the date of final judgment, which was deprived of legal capacity or limited in legal capacity,
e) the date of final judgment in which he was convicted of an offense referred to in paragraph 3, or
f) death.

(6) Whenever the director of the undertaking before the expiry of his term, appoints new Board Director of Insurance within 60 calendar days. Until the appointment of a new Insurance Director shall act as Head of Insurance, which entrusts the performance of this function, the Administrative Council. “.

10) In § 20 paragraph 1 point. b) the word “approval” and the words “statements and” the word “design”.

11) In § 20 paragraph 1 letter d) reads:

“D) appointment and dismissal of the Director of Insurance”.

12) In § 20 paragraph 1 at the end of the text of the letter g) the word “property” the words “at cost greater than CZK 5 million.”

13) In § 20 paragraph 1 letter h) reads:

“H) The purchase of tangible and intangible assets costing more than CZK 5 000 000”.

14) In § 20, paragraph 5, after the words “Decision Board” the words “pursuant to paragraph 1. B), d), f) i) j)” and the end of paragraph 5 the following sentence “The other decision Board pursuant to paragraph 1 shall be approved by a simple majority of members present. “.

15) In § 20, paragraphs 6 and 7 are added:

“(6) The Board has a quorum if an absolute majority of its members.

(7) After the inaugural session of the Parliament shall be held within 90 calendar days of re-election of 20 members elected by the Chamber of Deputies of the Parliament under paragraph 2, first sentence. “.

16) In § 21 the following paragraph 5 is added:

“(5) After the inaugural session of the Parliament shall be held within 90 calendar days of re-election of 10 members elected by the Chamber of Deputies according to paragraph 3. B).”.

17) In § 22 paragraph 2, the word “submission” shall be inserted the word “design”.

PART THREE Forty

Amendment to the departmental, professional, business

and other health insurance

Article. LXIX

Act No. 280/1992 Coll. Departmental, professional, business and other health insurance, as amended by Act No. 10/1993 Coll. Act No. 15/1993 Coll. Act No. 60/1995 Coll., Act No. 149/1996 Coll. Act No. 48/1997 Coll. Act No. 93/1998 Coll., Act No. 127/1998 Coll., Act No. 225/1999 Coll., Act No. 220/2000 no., Act No. 49/2002 Coll., Act No. 420/2003 Coll., Act No. 438/2004 Coll., Act No. 117/2006 Coll. and Act No. 267/2006 Coll. as follows:

1) In § 10 paragraph 2 letter a) reads:

“A) approval of a health insurance plan, financial statements and annual reports.”

2) In § 10 paragraph 2, at the end of the text of subparagraph d) the word “property” the words “at cost greater than CZK 1 million.”

3) In § 10 paragraph 2 point. e) the word “investment” is replaced by the words “or intangible”.

4) In § 10 paragraph 3 after the first sentence the following sentence “Members of the Governing Council appointed by the government is appointed and dismissed by the government health care”.

5) In § 10 paragraph 4, in the second sentence the words “Decision Board” the words “under paragraph 2.), C) f) g)” and the end of paragraph the following sentence “The other decision of the Governing Council under paragraph 2 shall be approved by a simple majority of members present. Board has a quorum if an absolute majority of its members. “.

6) In § 10, paragraph 13, the second sentence is replaced by the phrase “member of the Authority and employee insurance manager must be a citizen, who is an employee or similar relationship to the entity with whom the employee insurance contract for payment of health care, and health care is the principal activity of the body. “.

7) In § 13, at the end of subparagraph e) replaced by a comma and the following letter f), which including footnote No. 1b is:

_____________________________________

1b) § 16a and 16b of Act No. 48/1997 Coll. On public health insurance and amending some related Acts, as amended by Act No. 261/2007 Coll. “.

8) In § 15 paragraph 1 point. b) the word “check” the word “design”.

9) In § 15 paragraph 2 reads:

“(2) Employment Insurance is required in connection with the deadlines set by the Ministry of Finance for submission of the draft state budget and submit a final account of the state Department of Health and Ministry of Finance proposal for health insurance plan for the following calendar year, financial statements and annual reports for the previous calendar year and auditor’s report. “.

10) In § 15, after paragraph 2 the following paragraph 3 is added:

“(3) Health and safety plan includes revenue and expenditure plan for employee insurance including breakdown by individual funds, the expected evolution of the insured, the plan of operating costs, data on the extent of health care covered by employment insurance, the method of ensuring the availability of services offered employment insurance system, including the anticipated health care facilities with which the employment contract of an insurer payment of health care. “.

Former paragraphs 3 to 6 are renumbered as paragraphs 4 to 7

11) In § 15, paragraph 4, the words “health insurance plan” is replaced by “health insurance plan design.”

12) In § 15, paragraph 5, after the words “compliance assessment” shall be inserted the word “design”.

13) In § 15 paragraph 7, the first sentence the words “annual report” by “the draft annual report” and the second sentence is replaced by “approved health insurance plan, approved the annual report and audited accounts published employment insurance in a manner allowing remote access. “.

14) In § 15 the following paragraph 8 is added:

“(8) If the employee health insurance plan insurance approved before 1 January of the year, manages the activities of employee health insurance premiums to the approval of the plan laid down makeshift Ministry of Health in agreement with the Ministry of Finance. Makeshift base for the draft health insurance plan for the respective calendar year. “.

15) In § 17 paragraph 1, at the end of the text of the first sentence the words “and payment of amounts exceeding the limit for regulatory fees and surcharges for medicines and foods for special medical purposes, partly covered by public health insurance or payment of shares of these amounts in case of change of health insurance by the insured, under the conditions stipulated by a special legal regulation 1b). ”

PART FOUR Forty

Amendment to Act on Electronic Communications

Article. LXX

Act No. 127/2005 Coll. On electronic communications and amending some related Acts (the Electronic Communications Act), as amended by Act No. 290/2005 Coll., Act No. 361/2005 Coll., Act No. 186/2006 no., Act No. 235/2006 Coll., Act No. 310/2006 Coll. and Act No. 110/2007 Coll. as follows:

1) In § 38 paragraph 3 to 5 are added:

“(3) Businesses providing publicly available telephone services who have applied and fulfill the conditions for participation in the tender, the Office shall impose an obligation to enable persons with special social needs in accordance with § 44 and 45 selection of prices or price plans that differ from the price plans provided under normal commercial terms, so that these persons have access to and use of individual services and publicly available telephone service (hereinafter “special price”). For the selection procedure shall apply mutatis mutandis the provisions of § 39 Use of special awards such persons may be limited in use of all publicly available electronic communications services provided by other entrepreneurs. Special prices are provided by a person with special social needs, it is shown that entrepreneurs providing the publicly available telephone service, which was ordered to provide special rates, the documents under § 43 paragraph 5 losses resulting from this business special prices paid by the State through the Office. To calculate the losses and the payment to the provisions of § 48 and § 49 paragraph 1 and 11 accordingly.

(4) persons with special social needs for the purposes of this Act means an end user who is a disabled person according to § 43 paragraph 4 point. a) b) c) or d).

(5) An undertaking providing a publicly available telephone service that provides special rates in accordance with paragraph 3, the results for the control of pricing models, drawing on the list of persons entitled to apply a special award and a list of people who have been awarded a special prize. “.

2) In § 38, paragraphs 6 to 8 are added:

“(6) universal service provider means a person who was ordered to provide one or more particular services referred to in paragraph 2 or to provide special rates pursuant to paragraph 3

(7) A person who has been awarded a special prize, is obliged to inform the business providing publicly available telephone service, which was ordered to give special prices on all factors that affect the conditions for a special price.

(8) government regulation provides documents that persons with special social needs of businesses supplying demonstrate publicly available telephone service that provides special rates under paragraph 3 of the price advantage for these persons, the requirements of lists of persons referred to in paragraph 5 and the retention period for these lists. “.

3) In § 43 paragraph 4 letter c), including footnote No. 20 reads:

“C) a dependent on the assistance of another person in stage II (moderate dependence), level III (heavy dependence) or stage IV (complete dependence) 20) or, if it is a minor, a participant who personally cares for her or

____________________________________

20) § 8 of Act No. 108/2006 Coll. On social services. “.

4) In § 118 paragraph 6 subparagraph d) reads:

“D) to allow persons with special social needs, selection of special prices according to § 38 paragraph 3, although the Authority had imposed this obligation”.

5) In § 120 paragraph 1 letter b) reads:

“B) fails to notify changes pursuant to § 18 paragraph 5 or § 38, paragraph 7,”.

6) In § 150 paragraph 1 the words “§ 38, paragraph 4” is replaced by “§ 38 paragraph 8.”

Article. LXXI

transitional provisions

The decision to impose the obligation to provide special rates issued by the Czech Telecommunications Office pursuant to Act No. 127/2005 Coll., As amended by Act No. 310/2006 Coll. Remain in force until the decision of the Czech Telecommunication Office imposing the obligation to provide special rates under this the Act. Czech Telecommunication Office shall issue a decision imposing a duty to provide special rates under this Act, within 3 months from the effective date of this Act.

PART FIVE Forty

Tax on natural gas and certain other gases

Article. LXXII

Subject Matter

( 1) In this Part are incorporated in the relevant legislation of the European Union, 1) and the modified conditions of taxation of natural gas and other gas ( “gas” ) taxes on gas.

( 2 ) the tax administration , customs authorities carry Czech Republic.

Definition of Terms

(1) For purposes of this part

a) tax territory of the Czech Republic,
b) the supplier of a legal or a natural person who acquires tax-free gas for resale,
c) the ultimate consumer of natural or legal person who does not hold a permit to purchase tax-free gas, the ultimate consumer, not the distribution system 2), the transmission system 3) and the operator of an underground gas storage 4),
d) producing gas injection into an underground gas storage or extraction,

e ) NACE classification of economic activities referred to in the Regulation of the European Parliament and Council Regulation ( EC ) No 1893/2006 of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation ( EEC ) No 3037 /90 as well as certain EC Regulations on specific statistical domains , as amended,

f ) The cooking metallurgical processing of ores and their concentrates, as the final product of this activity and the production of metals in the classification NACE code C under 24 ” manufacture of basic metals’

g ) procedures mineralogical processes in the classification NACE code C under 23 ” Manufacture of other non-metallic mineral products ”

h) the numerical designation code of nomenclature of products referred to in Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff 5), as amended on 1 January 2002

i ) identification of the

1 ) business name or name ,

2) The registered office or place of residence ,

3 ) tax identification number, if assigned.

(2) For purposes of this Part shall be deemed to

a) the integrity, who was convicted of economic crime, or the one to whom he is regarded as not having been convicted
b) the date of delivery of the first day that the purchaser may dispose of the gas as an owner or a day reading from the measuring device, or day to determine the actual consumption of gas supplied by natural gas facilities, 6).

The taxpayer

(1) The payer is

a) the supplier, who said the gas tax to the final consumer,
b) the distribution system 2), the transmission system 3) and the operator of an underground gas storage 4),
c) a natural or legal person who used the gas taxed at a lower rate of tax for the purpose, which corresponds to a higher tax rate,
d) a natural or legal persons who use the gas tax-free for purposes other than those to which the exemption applies, or
e) a natural or legal persons who consume untaxed gas, except gas exempt from tax.

( 2 ) The taxpayer shall file an application for tax registration with the tax authority no later than the date that the obligation to declare and pay tax .

(3) The position of the taxpayer without the obligation to register the supplier and manufacturer of gas, which incurred the obligation to declare and pay tax.

Subject to tax

The gas is subject to tax under the nomenclature codes 2711 11, 2711 21, 2705 and 2711 29

a) intended for use, offered for sale or used for propulsion or other purposes, with the exception of gas referred to in subparagraphs b) and c)
b) intended for use, offered for sale or used for heat production regardless of the way of heat consumption (hereinafter referred to as “heat”), or
c) intended for use, offered for sale or used

1) for stationary engines,

2) in relation to plant and machinery used in construction, civil engineering and public works, or

3) for vehicles intended for use off public roads or vehicles that are not approved for use mainly on public roads.

The emergence of the obligation to declare and pay tax

(1) The obligation to declare and pay tax arises on the day

a) the supply of gas to the ultimate consumer in the tax territory,
b) consumption of the gas distribution system operator 2), the transmission system 3) or operator of an underground gas storage 4),
c) gas consumption, which was applied at the rate of tax lower than the rate specified for the intended use,
d) gas consumption of tax-exempt for purposes other than those to which the exemption applies, or
e) consumption of tax-free gas, except gas exempt from tax.

(2) The obligation to declare and pay tax does not arise if the natural or legal person who acquired the gas taxed or tax-free gas, gas supply such other natural or legal person.

(3) Supply of gas to the final consumer means the supply of gas to the space station, which supplies gas to drive the motors.

Base and tax rate

(1) The taxable amount of gas in MWh heat of combustion.

(2) The tax rates are as follows:

a) 264.80 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 29 and 2705, which is subject to tax under § 4 point. a)
b) the period from 1 January 2008 to 31 December 2011 is the tax rate 0 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 11 and 2711 21, which is subject to tax under § 4 point. a)
c) in the period from 1 January 2012 to 31 December 2014 tax rate is 34.20 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 11 and 2711 21, which is subject to tax under § 4 point. a)
d) in the period from 1 January 2015 to 31 December 2017 tax rate is 68.40 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 11 and 2711 21, which is subject to tax under § 4 point. a)
e) in the period from 1 January 2018 to 31 December 2019 tax rate is 136.80 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 11 and 2711 21, which is subject to tax under § 4 point. a)
f) 1 January 2020, the tax rate is 264.80 CZK / MWh heat of combustion for gas under the nomenclature codes 2711 11 and 2711 21, which is subject to tax under § 4 point. a)
g) CZK 30.60 / MWh heat of combustion of gas, which is subject to tax under § 4 point. b)
h) CZK 30.60 / MWh heat of combustion of gas, which is subject to tax under § 4 point. c).

(3) If you can not express the heat of combustion of gas in MWh, determine the gross calorific value of 15 MWh per tonne of gas.

Calculation of tax

The charge is calculated by multiplying the base tax rate.

Exemption

(1) shall be exempt gas intended for use, offered for sale or used

a) for heat in homes and residential boilers listed under nomenclature codes 2711 11 and 2711 21,
b) to generate electricity,
c) for the combined production of electricity and heat generators with a set minimum efficiency under a special law, if the heat from the cogeneration of electricity and heat supplied to households,
d) as fuel for navigation on the waters in the tax territory, this exemption does not apply to gas used as fuel for private pleasure craft as defined in the Act on Excise Duty 7),
e) in metallurgical processes,
f) to mineralogical processes, or
g) for any purpose other than for propulsion or for production of heat, even if such use occurs when heat technology.

(2) Recover gas exempt from tax pursuant to paragraph 1. b) to g) not only the production of final consumer who holds a permit to purchase gas tax-exempt.

(3) Gas acquired gas through the device 6), according to paragraph 1. b) to g) liberated only when the gas is removed through device 6) to the connecting point 8) equipped with a meter, the type and serial number specified in the permit to acquire gas exempt from tax.

(4) shall be exempt gas used in the manufacture or processing of gas and products subject to excise duty on mineral oils 9) and taxes on fossil fuels in the premises of an undertaking in which this gas was produced. This exemption does not apply to the consumption of gas for purposes not related to the manufacture or processing of these products, especially for powering vehicles.

(5 ) shall be exempt gas up to a maximum technically justified actual losses during transport and storage. The tax authority is entitled to assess whether the incurred losses correspond to the nature of the gas business taxpayer and the usual amount of losses of other taxpayers in the same or similar activities , and the difference found adjust the tax base .

(6) shall be exempt gas, which at the time of entry into the tax territory is located in the standard tanks of motor vehicles, machinery, air conditioning, refrigeration and other similar equipment used for their own propulsion and operation. Standard tanks for the purposes of this section means a tank that allows the direct use of gas.

(7) shall be exempt biogas for use, offered for sale or used for propulsion, listed under nomenclature code 2711 29th

Permission to purchase gas tax-exempt

(1 ) a permit to acquire gas tax exempt decided by the tax authorities.

(2) Application for a permit to purchase tax-exempt gas contains

a) identification of the petitioner
b) the estimated annual amount of gas taken in a tax-exempt MWh heat of combustion,
c) the type and serial number of the measuring device which is fitted with a sink 8), intended to receive the gas tax-exempt, if the gas through the acquisition of natural gas facilities, 6),
d) Certificate of Incorporation, or extract from the Trade Register 10) or an extract from a similar register, if the applicant is a foreign person, a statement must be the date of submission of the proposal are more than 30 days.

(3) Application for a permit to purchase tax-exempt gas also contains a description of the purpose and use of gas tax-exempt, including a reference to the provisions of this section, under which the gas is exempt from tax. If the gas through the acquisition of natural gas facilities, 6), the proposal must also include a diagram showing gas consumption equipment installed in the draw-off point corresponding to the actual state of the petitioner, including equipment for end use of gas exempt from tax.

(1 ) If the petitioner, the petitioner’s statutory authority or a statutory body petitioner foreign individual attaches petitioner petition under § 9, paragraph 2 documents corresponding extracts from the Criminal Records issued by the State of which that person is a citizen and the state, where in the last 3 years resided continuously for more than 3 months. This applies even in the case of a Czech citizen , who in the last 3 years resided continuously for more than 3 months abroad . Stayed if the foreign individual at the time of the first sentence in the Czech Republic , require a tax administrator extract from the Criminal Register . In the case of a legal person to the tax authority requests simultaneously extract from the Criminal Register .

( 2 ) The tax authority shall issue a permit to acquire gas tax exempt , subject to the following conditions:

a) application for authorization shall include all requirements specified in § 9, paragraph 2 and 3,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 11 paragraph 4 point. b) or c).

(3) permit the acquisition of gas exempt shall be issued for a period of 5 years.

(1 ) The holder of a permit to acquire gas tax exempt is required to report to the tax authorities of any change in the information referred to in § 9, paragraph 2 , point . c ) and d) and § 9, paragraph 3-15 days from the date of the change.

( 2 ) If a change in the type and number of the measuring device , which is fitted with sampling instead of 8 ) intended to receive gas tax exempt , the tax administrator decides upon notification within 30 days of a change in the original authorization to acquire gas tax exempt .

(3) permit the acquisition of tax-exempt gas ceases

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets the licensee or
e) dissolution of a trade license 11) or other similar authorization holder.

(4 ) The tax administrator shall cancel the authorization to acquire gas exempt from tax if

a) the holder of the authorization requests cancellation,
b) the holder of the authorization to use tax-free gas for purposes other than those to which the exemption applies and the tax corresponding to admit any other purpose gas, or
c) the licensee has been repeatedly fined for committing an administrative offense according to § 27 paragraph 1 point. d).

Acquisition of tax-free gas

Recover without a gas tax in the tax territory can only supplier, and only under a permit to purchase tax-free gas. This does not apply for tax-free acquisition of gas production.

Permission to acquire tax-free gas

(1 ) a permit to acquire gas without tax decisions tax administrator .

(2) Application for a permit to purchase tax-free gas contains

a) identification of the petitioner
b) the estimated annual amount of taxes collected without gas in MWh,
c) the certificate of incorporation, a statement from the Trade Register 10), or an extract from a similar register, if the petitioner is a foreign person, a statement must be the date of submission of the proposal are more than 30 days
d) proof that the applicant is licensed to trade in gas, if gas is taken primarily by natural gas facilities, 6).

(1 ) If the petitioner, the petitioner’s statutory authority or a statutory body petitioner foreign natural person , the petitioner attaches to a petition under § 13 paragraph 2 documents corresponding extracts from the Criminal Records issued by the State of which that person is a citizen and the state, where in the last 3 years resided continuously for more than 3 months. This applies even in the case of a Czech citizen , who in the last 3 years resided continuously for more than 3 months abroad . Stayed if the foreign individual at the time of the first sentence in the Czech Republic , require a tax administrator extract from the Criminal Register . In the case of a legal person to the tax authority requests simultaneously extract from the Criminal Register .

( 2 ) The tax authority shall issue a permit to acquire gas tax-free , subject to the following conditions:

a) application for authorization shall include all requirements specified in § 13 paragraph 2,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 15 paragraph 2 point. b) or c).

(3) permit the acquisition of gas-tax issue for 5 years.

(1) permit the acquisition of the gas tax expires without

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets licensee
e) the date of termination or cancellation of license pursuant to § 13 paragraph 2 point. d), or
f) dissolution of a trade license 11) or other similar authorization holder.

( 2 ) The tax administrator shall cancel the authorization to acquire gas tax-free , if

a) the holder of the authorization requests cancellation,
b) the licensee becomes tax-free gas primarily for purposes other than resale, or
c) the licensee has repeatedly violated the prohibition in § 16, or the obligation under § 17, or it has been repeatedly fined for committing an administrative offense according to § 27 paragraph 1 point. c).

Prohibition of supply of gas

(1) The Contractor shall not deliver the gas tax exempt pursuant to § 8 paragraph 1 point. b) to g) natural or legal person who does not hold a permit to purchase gas tax-exempt.

(2) The Contractor shall deliver to the tax territory of the gas tax without a natural or legal person who does not hold a permit to purchase tax-free gas.

The invoice and proof of sale

(1) When the supply of gas to the ultimate consumer, suppliers invoice. When the supply of gas to another tax-free suppliers, suppliers of proof of sale.

(2) The tax certificate pursuant to paragraph 1, which the supplier is obliged to issue within 15 days of delivery of gas to the ultimate consumer, shall contain the following information:

a) the identification details of the supplier,
b) identification of the final consumer,
c) the type and serial number of the measuring device which is fitted with a sink, if gas is supplied by natural gas facilities, 6),
d) the quantity of gas supplied in MWh heat of combustion, with the exception of gas exempt from tax
e) the quantity of gas supplied by tax-exempt in MWh heat of combustion,
f) uses,
g) the total amount of tax in CZK
h) the date of delivery,
i) the date of issue of invoice,
j) the number of tax receipt.

(3) If the final consumer under a permit to purchase tax-exempt gas delivered to gas tax exemption must be stated on the invoice, it is a gas exemption with reference to the relevant provisions of this section, pursuant to which this gas tax exempt. If biogas is supplied free of tax, must be indicated on the invoice.

(4) The sales referred to in paragraph 1, which the supplier is obliged to issue within 15 days of delivery of gas tax without another supplier, contains the following information:

a) the identification details of the supplier, which supplies gas
b) identification of the contractor who acquires gas
c) the quantity of gas supplied in MWh heat of combustion,
d) the date of delivery,
e) the date of issue of the sale,
f) number of the sales.

(5) The invoice or the sales can be issued with the consent of a natural or legal person who receives it, in electronic form, if signed by a recognized electronic signature 12) or a recognized electronic sign marked 13) suppliers.

Records

(1) The supplier shall keep for tax purposes, each tax period the amount of records

a) acquired gas
b) delivered gas, except gas tax-exempt and tax-free gas supplied, indicating the intended use of gas
c) delivered gas exempt from tax
d) gas supplied free of tax,
e) gas used for own consumption, excluding gas exempt from tax, stating the purpose of the gas, if such trader supplies gas to himself,
f) exempt gas used for his own consumption, if such trader supplies gas to himself.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons from whom the acquisition of gas and gas which is supplied, and includes the identification data. Evidence of gas pursuant to paragraph 1. b) need not be broken down by natural or legal persons.

(3) If the Contractor becomes exempt biogas, biogas records kept separately as appropriate in accordance with paragraphs 1 and 2

(1) The taxpayer pursuant to § 3 paragraph 1 point. e) a permit to purchase gas tax-exempt for tax purposes leads for each tax period the amount of records

a) acquired gas
b) gas consumption, excluding gas exempt from tax, stating the purpose of gas
c) the gas consumption of tax-exempt.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons from whom the acquisition of gas, and contains the identification data.

The distribution system 2), the transmission system 3) and the operator of an underground gas storage 4) leads for tax purposes, each tax period the amount of records

a) gas used for own consumption with the exception of gas exempt from tax, stating the purpose of gas
b) an exempt gas used for his own consumption.

Records pursuant to § 18 to 20 and kept for 10 years from the end of the taxable period to which the record relates.

Refund to persons enjoying privileges and immunities

(1) For purposes of this section, a person enjoying privileges and immunities under international agreements that are part of the Czech legal order of 14) (hereinafter referred to as “a person enjoying privileges and immunities”) means

a) diplomatic missions and consular office, except for consular offices headed by honorary consular officials accredited to the Czech Republic as the bodies of foreign states,
b) a special mission
c) the offices of international organizations,

d ) the authorities of the European Union ,

e) a member of a diplomatic mission or consular post established in the country, with the exception of a member of the service staff and private servants who are accredited in the Czech Republic and has no place of residence in this country,
f) the prosecutor’s office official international organization that does not tax resident in the territory of the Czech Republic and no citizen of the Czech Republic, if it is permanently assigned to the performance of their official functions to the tax, and state official of a foreign state who is a member of the special missions accredited to the Czech Republic and who is not resident in the tax territory,

g ) a family member of the person referred to in subparagraph e ) or f ) , provided that they live together in a private household in the tax area , reached the age of 15 years is not a citizen of the Czech Republic and is registered with the Ministry of Foreign Affairs.

( 2) Common household for the purposes of this section means a community of individuals who are permanently living together and sharing expenses for their needs .

( 3 ) persons enjoying privileges and immunities are entitled to a refund on the delivery date taxed gas.

(4 ) Tax paid returns based on the application of the principle of reciprocity , which confirms the Ministry of Foreign Affairs or in accordance with international treaties by which the Czech Republic is bound and regulating the status of international organizations and their officials.

(1) Entitlement to reimbursement is demonstrated by a tax receipt.

(2) A person enjoying privileges and immunities claim the refund in the tax return. Tax return is filed by the end of tax year following the taxable period in which the claim arose.

( 3) The authorities of the European Union based on the tax file the returns through the Ministry of Finance to the tax locally relevant according to their location in the tax area .

(4) A person enjoying privileges and immunities of tax returns paid within 30 days from the date on which it is entitled to a refund of taxes imposed.

(5) persons enjoying privileges and immunities for refund taxpayer procedural status without having to register.

The claim for refund shall expire after one year from the end of the tax period in which the tax claim arose. Entitled to a refund institutions of the European Union does not expire .

The taxable period

The tax period is the calendar month.

Tax return and tax

(1) Taxpayers to whom the obligation to declare and pay tax, are required to submit tax returns and pay tax within twenty-fifth day after the end of the tax period in which the obligation arose.

( 2) Additional tax return for lower tax liability the taxpayer could apply not later than six months from the date of the deadline for filing the tax return for the tax period to which the additional tax return relates . This deadline can not be extended or not to authorize the return of the previous state .

Administrative offenses

(1) A legal or a natural person commits an administrative offense that

a) as a supplier to deliver the gas tax exempt natural or legal person who does not hold a permit to purchase gas tax-exempt,
b) as a supplier delivers to the tax territory of the gas tax without a natural or legal person who does not hold a permit to purchase tax-free gas,
c) does not register as a supplier under § 18,
d) as a taxpayer pursuant to § 3 paragraph 1 point. e), or as holder of the authorization to acquire the gas does not exempt records pursuant to § 19,
e) as the distribution system 2), the transmission system 3) or as the operator of an underground gas storage 4) does not register under § 20,
f) as a supplier issues a tax receipt or proof of sale under § 17

(2) The administrative offense under paragraph 1 shall be fined up to

a) 200 000 CZK in the case of an administrative offense pursuant to paragraph 1. a) and b)
b) 100 000 CZK, an administrative offense pursuant to paragraph 1. c) to f).

(1) A legal entity for an administrative delict if it proves that it made every effort that could be required to breach of legal obligation.

(2) In determining the amount of the fine legal person, the seriousness of the administrative offense, particularly the manner of its commission and its consequences and the circumstances under which it was committed.

(3) A legal person for an administrative offense if the administrative authority did not commence proceedings within 1 year from the date on which it learned about it, but no later than 5 years from the date on which it was committed.

(4) Administrative Offences under this Part in the first instance by the administrative authority that the tax administrator.

(5) The liability for conduct that occurred in the business of a natural person or in direct connection with, the provisions of the law on liability and sanctions for legal persons.

(6) The income from fines is revenue of the state budget.

Common provisions

The tax administrator shall publish a manner allowing remote access a list of taxpayers , end consumers , who are holders to acquire gas tax-exempt and licensed to acquire gas tax free. The list contains the following information:

a) identification,
b) the type and serial number of the measuring device which is fitted with a sink 8) intended to receive the gas tax-exempt, which is stated in the permit to purchase gas tax-exempt, if the gas through the acquisition of natural gas facilities, 6),

c ) the tax authority of the relevant person referred to in this list ,

d) date of issue, expiry and revocation of authorization to acquire tax-exempt gas and permits to acquire tax-free gas.

Transitional provisions

(1) If there is an obligation to declare and pay tax in the period from 1 January 2008 to 31 January 2008, the taxpayer shall submit a proposal for tax registration at the office no later than 31 January 2008.

(2) If a legal or a natural person makes application for a permit to purchase tax-free gas or a permit to purchase tax-exempt gas by 15 January 2008, such person shall be considered from the beginning of 2008 for the licensee to acquire tax-free gas or licensee to acquire the gas tax-exempt, if the proposal was accepted.

(3) The gas tax is that the gas network through 6) came to the final consumer by 1 January 2008. The measurement of end users equipped with Type A or B under a special legal regulation 15) the volume of gas delivered by 1 January 2008 reading of the measuring device determines at 31 December 2007. For end consumers equipped with measurement of C under a special legal regulation 15) the volume of gas delivered by 1 January 2008 reading of the measuring device determines at 31 December 2007, according to the rating assigned to the diagram supplies under a special legal regulation 15) and valid for the period from the date of delivery of the last 31 December 2007 and from 1 January 2008 to the date of next day delivery, or distribution of the measured quantity of gas from the last date of delivery to 31 December 2007 and from 1 January 2008 to the date of delivery the next day under a special legal regulation 16).

____________________________________________________________

1) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply for energy products and electricity, temporary exemptions or reductions and Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply for energy products and electricity, temporary exemptions or reductions.

Council Directive 92/12/EEC of 25 February 1992 on the holding, movement and monitoring of products subject to excise duty, as amended by Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for the holding, movement and monitoring of products subject to excise duty and Directive 92/81/EEC, Council Directive 94/74/EC of 22 December 1994 amending Directive 92/12/EEC on the general arrangements, movement and monitoring of such products, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of excise duties mineral oils, Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for the holding, movement and monitoring of excisable products, Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States, Council Directive 2000/47/EC of 20 July 2000 amending Directive 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland, Council Regulation (EC) No 807/2003 of 14 April 2003 adapting the provisions relating to committees which assist the Commission in the exercise of its implementing powers laid down in Council instruments adopted in the consultation procedure (unanimity), the provisions of Decision 1999/468/EC and Council Directive 2004/106/EC of 16 November 2004 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for the holding, movement and monitoring of such products tax.

2) § 2, paragraph 2, point. b) Section 19 of Act No. 458/2000 Coll. on business conditions and the state administration in energy sectors and amending certain acts (the Energy Act), as amended.

3) § 2, paragraph 2, point. b) Section 21 of Act No. 458/2000 Coll.

4) § 2, paragraph 2, point. b) Section 20 of Act No. 458/2000 Coll.

5) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2031/2001 of 6 August 2001.

6) § 2, paragraph 2, point. b) Section 11 of Act No. 458/2000 Coll.

7) § 49, paragraph 11 of Act No. 353/2003 Coll. On Excise Duties, as amended.

8) § 2, paragraph 2, point. b) section 6 of Act No. 458/2000 Coll.

9) Act No. 353/2003 Coll., As amended.

10) § 10 of Act No. 455/1991 Coll., On Trades (Trade Act), as amended.

11) § 57 and 58 of Act No. 455/1991 Coll., As amended.

12) § 2. b) Act No. 227/2000 Coll. on electronic signatures and amending certain other laws (Electronic Signature Act), as amended by Act No. 440/2004 Coll.

13) § 2. c) Act No. 227/2000 Coll., as amended by Act No. 440/2004 Coll.

14) For example, Decree of the Minister of Foreign Affairs No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations, Minister of Foreign Affairs Decree No. 21/1968 Coll. On the Convention on the Privileges and Immunities of the Specialized Agencies, Ministry of Foreign Affairs Decree No. 32/1969 Coll. on the Vienna Convention on Consular Relations, Minister of Foreign Affairs Decree No. 40/1987 Coll. on the Convention on Special Missions, Minister of Foreign Affairs Decree No. 52/1956 Coll. the Czechoslovak Republic to the Convention on Privileges and Immunities of the United Nations General Assembly adopted the United Nations on 13 February 1946, Act No. 125/1992 Coll. on the establishment of the Secretariat of the Conference on Security and Cooperation in Europe and the Privileges and Immunities of the Secretariat and other institutions of the Conference on Security and Cooperation in Europe, Communication from the Ministry of Foreign Affairs No. 36/2001 Coll. ms, the adoption of the Agreement on the Status of the North Atlantic Treaty Organization, representatives of national and international personnel.

15) Decree No. 524/2006 Coll. Rules for gas market organization and development, allocation and use of typical gas supply.

16) Annex 2 to Decree No. 251/2001 Coll. Laying down rules of operation of the transmission system and distribution system in the gas industry.

Part forty-six

SOLID FUEL TAX

Article. LXXIII

Subject Matter

( 1) In this Part are incorporated in the relevant EU legislation 1 ) a modified conditions taxing fossil fuels taxes on fossil fuels.

( 2 ) the tax administration , customs authorities carry Czech Republic.

Definition of Terms

(1) For purposes of this part

a) tax territory of the Czech Republic,
b) the supplier of a legal or a natural person who acquires solid fuel without tax for resale,
c) the ultimate consumer of natural or legal person who does not hold a permit to purchase tax-free solid fuels,
d) the numeric nomenclature code label products referred to in Council Regulation tariff and statistical nomenclature and on the Common Customs Tariff 2), as amended on 1 January 2002

g ) procedures mineralogical processes in the classification NACE code C under 23 ” Manufacture of other non-metallic mineral products ”

h) the manufacturing and mining,

i ) identification of the

1 ) business name or name ,

2) The registered office or place of residence ,

3 ) tax identification number, if assigned.

(2) For purposes of this Part shall be deemed to

a) the integrity, who was convicted of economic crime, or the one to whom he is regarded as not having been convicted
b) the date of delivery of the first day that the purchaser may dispose of solid fuels as the owner.

The taxpayer

(1) The payer is

a) the supplier to the tax territory of said solid fuel to the ultimate consumer,
b) a natural or legal person who used solid fuel exempt for purposes other than those to which the exemption applies, or
c) a natural or legal persons who consume solid fuel tax-free, except for solid fuels exempt from tax.

( 2 ) The taxpayer shall file an application for tax registration with the tax authority no later than the date that the obligation to declare and pay tax .

(3) The position of the taxpayer without the obligation to register the supplier, who incurred the obligation to declare and pay tax.

Subject to tax

Subject to tax these solid fuels:

a) coal, briquettes, ovoids and similar solid fuels manufactured from coal, listed under nomenclature code 2701,
b) brown coal, coal briquettes, brown coal, not agglomerated excluding jet (black amber) listed under nomenclature code 2702,
c) and semi-coke of coal, lignite or peat, retort carbon listed under nomenclature code 2704,
d) other hydrocarbons listed under nomenclature codes 2706, 2708, 2713 to 2715, when intended for use, offered for sale or used for heat production.

The emergence of the obligation to declare and pay tax

(1) The obligation to declare and pay tax arises on the day

a) the supply of solid fuels to the final consumer in the tax territory,
b) consumption of fossil fuels are exempt for purposes other than those to which the exemption applies, or
c) the untaxed consumption of fossil fuels, with the exception of solid fuels exempt from tax.

(2) The obligation to declare and pay tax does not arise if the natural or legal person who has acquired taxed solid fuel or solid fuel exempt solid fuel supply such other natural or legal person.

Base and tax rate

(1) The taxable amount is the amount of solid fuels expressed in GJ heat of combustion in the original sample.

(2) The tax rate is 8.50 CZK / GJ heat of combustion in the original sample.

(3) Combustion heat in the original sample shows the measurement results of accredited laboratories that can not be older than 1 year. If you can not heat of combustion in the original sample as follows to demonstrate to the calorific value of 33 GJ per ton of solid fuels.

(4) Accredited laboratory capacity to test laboratories recognized by the national accreditation body for testing or sampling specified in the certificate of accreditation according to EN ISO 17025.

Calculation of tax

The charge is calculated by multiplying the base tax rate.

Exemption

(1) shall be exempt from tax solid fuels intended for use, offered for sale or used

a) to produce electricity
b) for the combined production of electricity and heat generators with a set minimum efficiency under a special law, if the heat from the cogeneration of electricity and heat supplied to households,
c) as fuel for navigation on the waters in the tax area. This exemption does not apply to solid fuel used for private pleasure craft as defined in the Excise Tax Act 3),
d) chemical reduction processes in blast furnaces,
e) in metallurgical processes,
f) to mineralogical processes,
g) the production of coke,
h) for any purpose other than for propulsion or for production of heat, even if such use occurs during the heat of technological or
i) for technological purposes in an enterprise in which the solid fuel produced.

(2) Recover solid fuel exempt from tax under paragraph 1 otherwise than production, only the final consumer who holds a permit to acquire solid fuels exempt from tax.

(3) The tax shall also be exempt solid fuel up to a maximum technically justified actual losses during transport and storage. The tax authority is entitled to assess whether the losses of solid fuels correspond to the nature of the activities of the taxpayer and the usual amount of losses of other taxpayers in the same or similar activities , and the difference found adjust the tax base .

Permit the acquisition of solid fuels are exempt

( 1 ) to issue a permit to acquire solid fuels exempt decided by the tax authorities.

(2) Application for a permit to acquire solid fuels containing exempt

a) identification of the petitioner
b) the estimated annual number of samples of solid fuels are exempt in GJ heat of combustion in the original sample,
c) Certificate of Incorporation, or extract from the Trade Register 4), or an extract from a similar register, if the applicant is a foreign person, a statement must be the date of submission of the proposal are more than 30 days.

(3) Application for a permit to purchase fossil fuels are exempt must also include a description of the purpose and method of use of fossil fuels are exempt, including reference to the provisions of this Part, under which solid fuels are exempt from tax.

( 2 ) The tax authority shall issue a permit to acquire solid fuel exempt from tax , subject to the following conditions:

a) application for authorization shall include all requirements specified in § 9, paragraph 2 and 3,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 11 paragraph 3 point. b) or c).

(3) permit the acquisition of solid fuels are exempt shall be issued for a period of 5 years.

(1 ) The holder of a permit to acquire solid fuels are exempt, is required to report to the tax authorities of any change in the information referred to in § 9, paragraph 2 , point . c ) within 15 days from the date of the change.

(2) permit the acquisition of solid fuels are exempt lapse

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets the licensee or
e) dissolution of a trade license 5) or other similar authorization holder.

( 3 ) The tax administrator shall cancel the authorization to acquire solid fuel exempt from tax if

a) the holder of the authorization requests cancellation,
b) the licensee used a solid fuel exempt for purposes other than those to which the exemption applies and the tax corresponding to admit any other purpose of use of solid fuels, or
c) the licensee has been repeatedly fined for committing an administrative offense pursuant to § 26 paragraph 1 point. d).

Acquisition of solid fuels without tax

Acquire a solid fuel taxes may not tax the only supplier, and only under a permit to purchase tax-free solid fuels. This does not apply to the acquisition of solid fuel tax-free production.

Permit the acquisition of solid fuels without tax

(1 ) to issue a permit to acquire solid fuels without tax decisions tax administrator .

(2) Application for a permit to purchase tax-free solid fuels containing

a) identification of the petitioner
b) the estimated annual amount withdrawn tax-free solid fuel in GJ heat of combustion in the original sample,
c) the certificate of incorporation, a statement from the Trade Register 4), or an extract from a similar register, if the petitioner is a foreign person, a statement must be the date of submission of the proposal are more than 30 days.

( 2 ) The tax authority shall issue a permit to acquire solid fuels, net of tax, subject to the following conditions:

a) application for authorization shall include all requirements specified in § 13 paragraph 2,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 15 paragraph 2 point. b) or c).

(3) permit the acquisition of solid fuels, the tax shall be issued for a period of 5 years.

(1) permit the acquisition of solid fuels without tax expires

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets the licensee or
e) dissolution of a trade license 5) or other similar authorization holder.

( 2 ) The tax administrator shall cancel the authorization to acquire solid fuels without tax if

a) the holder of the authorization requests cancellation,
b) the permit holder shall without solid fuel taxes primarily for purposes other than resale, or
c) the licensee has repeatedly violated the prohibition in § 16, or the obligation under § 17, or it has been repeatedly fined for committing an administrative offense pursuant to § 26 paragraph 1 point. c).

Prohibition of supply of fossil fuels

(1) The Contractor shall deliver to the tax territory of the solid fuel exempt natural or legal person who does not hold a permit for the acquisition of solid fuels exempt from tax.

(2) The Contractor shall deliver to the tax territory of the solid fuel tax-free natural or legal person who does not hold a permit to purchase tax-free solid fuels.

The invoice and proof of sale

(1) Upon delivery to the ultimate consumer of fossil fuels exposes the supplier invoice. Upon delivery of solid fuel tax another supplier without the supplier’s document issued for the sale.

(2) The tax certificate pursuant to paragraph 1, which the supplier is obliged to issue within 15 days from the date of delivery to the ultimate consumer of fossil fuels, contains the following information:

a) the identification details of the supplier,
b) identification of the final consumer,
c) the amount and type of solid fuel delivered GJ heat of combustion in the original sample, excluding fossil fuels exempt
d) the amount and type of delivered solid fuels exempted in GJ heat of combustion in the original sample,
e) the total amount of tax in CZK
f) the date of delivery,
g) the date of issue of invoice,
h) the number of tax receipt.

(3) If the final consumer on the basis of authorizations for the acquisition of solid fuels are exempt delivered solid fuel exempt from tax, it must be stated on the invoice, it is a solid fuel exempt with reference to the relevant provisions of this section, based on which the solid fuel are exempt from tax.

(4) The sales referred to in paragraph 1, which the supplier is obliged to issue within 15 days of delivery of solid fuel without tax to another supplier, contains the following information:

a) identification of a supplier that delivers solid fuels,
b) identification of the supplier who becomes solid fuels,
c) the amount and type of solid fuel delivered GJ heat of combustion in the original sample,
d) the date of delivery,
e) the date of issue of the sale,
f) number of the sales.

(5) The invoice or the sales can be issued with the consent of a natural or legal person who receives it, in electronic form, if signed by a recognized electronic signature 6) or marked recognized electronic mark 7) supplier.

Records

(1) The supplier shall keep for tax purposes, each tax year records of the amount and types of

a) acquired solid fuels,
b) delivered solid fuels, solid fuels, with the exception of exempt and solid fuels supplied free of tax,
c) delivered solid fuels exempt
d) provided by fossil fuels without tax
e) the consumed solid fuels, solid fuels, with the exception of exempt
f) the consumed solid fuels exempt
g) supplies of fossil fuels.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons, from which the solid fuel which is acquired and delivered solid fuels, and contains the identification data. Evidence of solid fuels pursuant to paragraph 1. b) need not be broken down by natural or legal persons.

(1) The taxpayer pursuant to § 3 paragraph 1 point. c) a permit to acquire solid fuels leads exempt for tax purposes for each tax period records of the amount and types of

a) acquired solid fuels,
b) the consumed solid fuels, solid fuels, with the exception of exempt
c) the consumed solid fuels exempt
d) supplies of fossil fuels.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons, from which the solid fuel acquired, and includes the identification data.

Records pursuant to § 18 and 19 shall be kept for 10 years from the end of the taxable period to which the record relates.

Refund to persons enjoying privileges and immunities

(1) For purposes of this section, a person enjoying privileges and immunities under international agreements that are part of the Czech legal order 8) (hereinafter referred to as “a person enjoying privileges and immunities”) means

a) diplomatic missions and consular office, except for consular offices headed by honorary consular officials accredited to the Czech Republic as the bodies of foreign states,
b) a special mission
c) the offices of international organizations,

d ) the authorities of the European Union ,

e) a member of a diplomatic mission or consular post established in the country, with the exception of a member of the service staff and private servants who are accredited in the Czech Republic and has no place of residence in this country,
f) the prosecutor’s office official international organization that does not tax resident in the territory of the Czech Republic and no citizen of the Czech Republic, if it is permanently assigned to the performance of their official functions to the tax, and state official of a foreign state who is a member of the special missions accredited to the Czech Republic and who is not resident in the tax territory,

( 2) Common household for the purposes of this section means a community of individuals who are permanently living together and sharing expenses for their needs .

( 3 ) persons enjoying privileges and immunities are entitled to a refund on the delivery date taxed fossil fuels.

(1) Entitlement to reimbursement is demonstrated by a tax receipt.

(2) A person enjoying privileges and immunities claim the refund in the tax return. Tax return is filed by the end of tax year following the taxable period in which the claim arose.

( 3) The authorities of the European Union based on the tax file the returns through the Ministry of Finance to the tax locally relevant according to their location in the tax area .

(4) A person enjoying privileges and immunities of tax returns paid within 30 days from the date on which it is entitled to a refund of taxes imposed.

(5) persons enjoying privileges and immunities for the purposes of the procedural status of the refund the taxpayer without any obligation to register.

The claim for refund expires one year from the end of the tax period in which the tax claim arose. Entitled to a refund institutions of the European Union does not expire .

The taxable period

The tax period is the calendar month.

Tax return and tax

(1) Taxpayers to whom the obligation to declare and pay tax, are required to submit tax returns and pay tax within twenty-fifth day after the end of the tax period in which the obligation arose.

Administrative offenses

(1) A legal or a natural person commits an administrative offense that

a) as a supplier delivers to the solid fuel tax exempt natural or legal person who does not hold a permit for the acquisition of solid fuels exempt
b) as a supplier delivers to the tax territory of the solid fuel tax-free natural or legal person who does not hold a permit to purchase tax-free solid fuels,
c) does not register as a supplier under § 18,
d) as a taxpayer pursuant to § 3 paragraph 1 point. c) or the license holder to acquire solid fuel does not exempt records pursuant to § 19,
e) as a supplier issues a tax receipt or proof of sale under § 17

(2) The administrative offense under paragraph 1 shall be fined up to

a) 200 000 CZK in the case of an administrative offense pursuant to paragraph 1. a) and b)
b) 100 000 CZK, an administrative offense pursuant to paragraph 1. c) to e).

(1) A legal entity for an administrative delict if it proves that it made every effort that could be required to breach of legal obligation.

(4) Administrative Offences under this Part in the first instance by the administrative authority that the tax administrator.

(5) The liability for conduct that occurred in the business of a natural person or in direct connection with, the provisions of the law on liability and sanctions for legal persons.

(6) The income from fines is revenue of the state budget.

Common provisions

The tax administrator shall publish a manner allowing remote access a list of taxpayers , end consumers who hold a permit to acquire solid fuels exempt holders of a permit to acquire solid fuels without tax. The list contains the following information:

a) identification,

b ) the tax authority of the relevant person referred to in this list ,

c) date of issue, expiry and revocation of authorization to acquire solid fuels without tax or permit the acquisition of solid fuels exempt from tax.

Transitional provisions

(2) If a legal or a natural person makes a proposal to permit the acquisition of solid fuels without tax or permit the acquisition of solid fuels exempt from tax by 15 January 2008, such person shall be considered from the beginning of 2008 for the licensee to acquire tax-free solid fuel or for the licensee to acquire solid fuels exempt from tax if the proposal was accepted.

____________________________________________________________

2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2031/2001 of 6 August 2001.

3) § 49, paragraph 11 of Act No. 353/2003 Coll. On Excise Duties, as amended.

4) § 10 of Act No. 455/1991 Coll., On Trades (Trade Act), as amended.

5) § 57 and 58 of Act No. 455/1991 Coll., As amended.

6) § 2. b) Act No. 227/2000 Coll. on electronic signatures and amending certain other laws (Electronic Signature Act), as amended by Act No. 440/2004 Coll.

7) § 2. c) Act No. 227/2000 Coll., as amended by Act No. 440/2004 Coll.

8) For example, Decree of the Minister of Foreign Affairs No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations, Minister of Foreign Affairs Decree No. 21/1968 Coll. On the Convention on the Privileges and Immunities of the Specialized Agencies, Ministry of Foreign Affairs Decree No. 32/1969 Coll. on the Vienna Convention on Consular Relations, Minister of Foreign Affairs Decree No. 40/1987 Coll. on the Convention on Special Missions, Minister of Foreign Affairs Decree No. 52/1956 Coll. the Czechoslovak Republic to the Convention on Privileges and Immunities of the United Nations General Assembly adopted the United Nations on 13 February 1946, Act No. 125/1992 Coll. on the establishment of the Secretariat of the Conference on Security and Cooperation in Europe and the Privileges and Immunities of the Secretariat and other institutions of the Conference on Security and Cooperation in Europe, Communication from the Ministry of Foreign Affairs No. 36/2001 Coll. ms, the adoption of the Agreement on the Status of the North Atlantic Treaty Organization, representatives of national and international personnel.

PART forty-seven

The electricity tax

Article. LXXIV

Subject Matter

( 1) In this Part are incorporated in the relevant legislation of the European Union, 1) and the modified conditions of taxation of electricity , taxes on electricity.

( 2 ) the tax administration , customs authorities carry Czech Republic.

Definition of Terms

(1) For purposes of this part

a) tax territory of the Czech Republic,
b) the supplier of electricity trader 2), manufacturer 3) under the Energy Act and the Electricity Market Operator 4),
c) the ultimate consumer of natural or legal person who does not hold a permit to purchase tax-free electricity, the ultimate consumer is the distribution system 5), TSO 6),
d) environmentally friendly electricity electricity

1) of solar, wind or geothermal energy

2) produced in hydroelectric power plants,

3) produced from biomass 7) or products produced from biomass;

4) made of methane emissions from closed coal mines, or

5) generated from fuel cells,

g ) procedures mineralogical processes in the classification NACE code C under 23 ” Manufacture of other non-metallic mineral products ”

h) the numerical designation code of nomenclature of products referred to in Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff 8), as amended on 1 January 2002

i ) identification of the

1 ) business name or name ,

2) The registered office or place of residence ,

3 ) tax identification number, if assigned.

(2) For purposes of this Part shall be deemed to

a) the integrity, who was convicted of economic crime, or the one to whom he is regarded as not having been convicted
b) the delivery date set day of a measuring device, or day to determine the actual consumption of electricity.

The taxpayer

(1) The payer is

a) the supplier to the tax territory of electricity supplied to the final consumer,
b) the distribution system 5) and TSO 6),
c) a natural or legal person who used electricity exempt pursuant to § 8 paragraph 2 for purposes other than those to which the exemption applies, or
d) a natural or legal persons who consume untaxed electricity, with the exception of electricity exempt from tax.

( 2 ) The taxpayer shall file an application for tax registration with the tax authority no later than the date that the obligation to declare and pay tax .

(3) The position of the taxpayer without the obligation to register the supplier, who incurred the obligation to declare and pay tax.

Subject to tax

Subject to tax electricity is listed under nomenclature code 2716th

The emergence of the obligation to declare and pay tax

(1) The obligation to declare and pay tax arises on the day

a) the supply of electricity to the ultimate consumer in the tax territory,
b) consumption of electricity exempt from tax pursuant to § 8 paragraph 2 for purposes other than those to which the exemption applies, or
c) the untaxed consumption of electricity, with the exception of electricity exempt from tax.

(2) The obligation to declare and pay tax does not arise if the natural or legal person who acquired the taxation of electricity or electricity exempt electricity supply such other natural or legal person.

Base and tax rate

(1) The taxable amount of electricity in MWh.

(2) The tax rate is 28.30 CZK / MWh.

Calculation of tax

The charge is calculated by multiplying the base tax rate.

Exemption

(1) is exempt from tax electricity

a) environmentally friendly,
b) produced in vehicles, if there is consumed
c) produced from the taxed products that are subject to tax on natural gas, solid fuels tax or excise duties, in installations with a rated power output up to 2 MW, provided that such electricity directly consumed or supplied through the line, which is supplied exclusively by such electricity.

(2) is exempt from tax the electricity for use or used

a) the necessary technological purposes for electricity generation or combined heat and power generation 9),
b) for technological purposes necessary to maintain the ability to produce electricity or combined heat and power generation 9),
c) to cover losses in the transmission or distribution system
d) the operation of railways and railway transport for passengers and goods on the track rail, tram and trolley bus,
e) in electrolytic or metallurgical processes, or
f) to mineralogical processes.

(3) Recover electricity exempt from tax under paragraph 2 other than the production of only the final consumer who holds a permit to acquire electricity exempt from tax.

(4) If the electricity referred to in paragraph 2 of the ultimate consumer, collected from a supplier such electricity is exempt from tax only if they have been collected into the collecting space 10) intended for the abstraction of electricity exempt from tax, the registration number 11) is shown in permission to acquire electricity exempt from tax.

Permission to acquire electricity exempt

(1 ) a permit to acquire electricity exempt decided by the tax authorities.

(2) Application for a permit to acquire electricity exempt from tax include

a) identification of the petitioner
b) the estimated annual amount of the electricity exempt from tax in MWh,
c) the registration number 11) connecting point 10) intended for the abstraction of electricity exempt
d) a decision to grant a license for electricity generation, certificate of incorporation or an extract from the Trade Register 12), or an extract from a similar register, if the applicant is a foreign person, a statement must be the date of submission of the proposal are more than 30 days.

(3) Application for a permit to acquire electricity exempt from tax shall also include:

a) description of the purpose and usage of electricity exempt from tax, including reference to the provisions of this Part, under which electricity is exempt
b) diagram showing the electrical equipment of the sampler in the sampling point corresponding to the actual status of the applicant, including devices that use electricity exempt from tax.

( 2 ) The tax authority shall issue a permit to acquire electricity exempt from tax , subject to the following conditions:

a) application for authorization shall include all requirements specified in § 9, paragraph 2 and 3,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 11 paragraph 4 point. b) or c).

(3) The authorization to acquire electricity exempt shall be issued for a period of 5 years.

(1 ) The holder of a permit to acquire electricity exemption is obliged to report to the tax authorities of any change in the information referred to in § 9, paragraph 2 , point . c ) and d) and § 9, paragraph 3-15 days from the date of the change.

( 2 ) If a change in the registration number 11) connecting point 10) intended for the consumption of electricity exempt from tax administrator decides upon notification within 30 days of a change in the original authorization to acquire electricity exempt .

(3) The authorization to acquire electricity exempt from tax expires

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets the licensee or
e) dissolution of a trade license 13) or other similar authorization holder.

(4 ) The tax administrator shall cancel the authorization to acquire electricity exempt from tax if

a) the holder of the authorization requests cancellation,
b) the holder of electricity used for exempt purposes other than those to which the exemption applies and the tax corresponding to admit any other purpose of use of electricity, or
c) the licensee has been repeatedly fined for committing an administrative offense according to § 27 paragraph 1 point. d).

Acquisition of electricity without tax

Acquire electricity without tax may tax only the electricity trader, and only under a permit to purchase tax-free electricity. This does not apply for tax-free acquisition of electricity production and purchase of electricity the electricity market operator 4).

Permission to purchase electricity without tax

(1 ) a permit to acquire electricity without tax decisions tax administrator .

(2) Application for a permit to purchase tax-free electricity has

a) identification of the petitioner
b) the estimated annual amount of taxes collected without electricity in MWh,
c) the certificate of incorporation, a statement from the Trade Register 12), or an extract from a similar register, if the petitioner is a foreign person, a statement must be the date of submission of the proposal are more than 30 days
d) proof that the applicant is licensed to trade in electricity.

( 2 ) The tax authority shall issue a permit to acquire electricity without tax , subject to the following conditions:

a) application for authorization shall include all requirements specified in § 13 paragraph 2,
b) the applicant has no criminal record,

c ) the applicant is not insolvent by the Insolvency Act and

d) the petitioner was not in the last year of cancellation provided for in § 15 paragraph 2 point. b) or c).

(3) permit tax-free acquisition of electricity shall be issued for a period of 5 years.

(1) permit the acquisition of electricity without tax expires

a) expiration of the period for which the license was issued
b) dissolution of the legal person, if the holder of a legal person,
c) the effective date of the resolution of the bankruptcy court the assets of the licensee
d) the date of final court decisions rejecting an insolvency petition for lack of assets licensee
e) the date of termination or cancellation of license pursuant to § 13 paragraph 2 point. d), or
f) dissolution of a trade license 13) or other similar authorization holder.

( 2 ) The tax administrator shall cancel the authorization to acquire electricity without tax if

a) the holder of the authorization requests cancellation,
b) the licensee becomes tax-free electricity primarily for other purposes than for the purpose of resale or
c) the licensee has repeatedly violated the prohibition in § 16 or the obligation under § 17, or it has been repeatedly fined for committing an administrative offense according to § 27 paragraph 1 point. c).

Prohibition of supply of electricity

(1) The Contractor shall not deliver the electricity tax exempt pursuant to § 8 paragraph 2 of a natural or legal person who is not the licensee to acquire electricity exempt from tax.

(2) The Contractor shall deliver the tax on electricity without tax natural or legal person who does not hold a permit to purchase tax-free electricity.

The invoice and proof of sale

(1) Upon delivery to the ultimate consumer of electricity, suppliers invoice. When tax-free delivery of electricity trader electricity supplier exhibits proof of sale.

(2) The tax certificate pursuant to paragraph 1, which the supplier is obliged to issue within 15 days of delivery of electricity to the ultimate consumer, shall contain the following information:

a) the identification details of the supplier,
b) identification of the final consumer,
c) the registration number 11) connecting point 10);
d) the quantity of electricity supplied in MWh, with the exception of electricity exempt
e) the quantity of electricity supplied by exempt in MWh,
f) the total amount of tax in CZK
g) the date of delivery,
h) date of issue of invoice,
i) the invoice number.

(3) If the final consumer on the basis of an authorization to acquire electricity exempt electricity supplied by exempt pursuant to § 8 paragraph 2 shall be stated on the invoice that it is the electricity exemption with reference to the relevant provisions of this Part , under which electricity is supplied exempt from tax.

(4) The sales referred to in paragraph 1, which the supplier is obliged to issue within 15 days of delivery of electricity tax without electricity trader, contains the following information:

a) the identification details of the supplier,
b) identification of the electricity trader,
c) the quantity of electricity supplied in MWh,
d) the date of delivery,
e) the date of issue of the sale,
f) number of the sales.

(5) The invoice or the sales can be issued with the consent of a natural or legal person who receives it, in electronic form, if signed by a recognized electronic signature 14) or a recognized electronic sign marked 15) suppliers.

Records

(1) The supplier shall keep for tax purposes, each tax period the amount of records

a) electricity purchased exempt
b) acquired without electricity tax
c) the supply of electricity, with the exception of electricity exempt and tax-free electricity supplied,
d) supplied electricity exempt
e) the supply of electricity without tax
f) of electricity for own consumption, with the exception of electricity exempt from tax if a trader supplies electricity to himself,
g) exempt electricity used for own consumption, if a trader supplies electricity to himself.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons from which electricity is acquired and which electricity is delivered, and includes the identification data. Evidence of electricity pursuant to paragraph 1. c) need not be broken down by natural or legal persons.

(1) The taxpayer pursuant to § 3 paragraph 1 point. d) a licensee to acquire electricity exempt for tax purposes leads for each tax period the amount of records

a) acquired electricity, with the exception of electricity exempt
b) electricity purchased exempt
c) the electricity consumption, with the exception of electricity exempt
d) consumption of electricity exempt from tax.

(2) Records referred to in paragraph 1 shall be broken down by natural or legal persons from which electricity is acquired, and includes the identification data.

The distribution system 5) and TSO 6) leads for tax purposes, each tax period the amount of records

a) electricity for own consumption, with the exception of electricity exempt
b) exempt electricity used for own consumption.

Records pursuant to § 18 to 20 and kept for 10 years from the end of the taxable period to which the record relates.

Refund to persons enjoying privileges and immunities

(1) For purposes of this section, a person enjoying privileges and immunities under international agreements that are part of the Czech legal order of 16) (hereinafter referred to as “a person enjoying privileges and immunities”) means

a) diplomatic missions and consular office, except for consular offices headed by honorary consular officials accredited to the Czech Republic as the bodies of foreign states,
b) a special mission
c) the offices of international organizations,

d ) the authorities of the European Union ,

e) a member of a diplomatic mission or consular post established in the country, with the exception of a member of the service staff and private servants who are accredited in the Czech Republic and has no place of residence in this country,
f) the prosecutor’s office official international organization that does not tax resident in the territory of the Czech Republic and no citizen of the Czech Republic, if it is permanently assigned to the performance of their official functions to the tax, and state official of a foreign state who is a member of the special missions accredited to the Czech Republic and who is not resident in the tax territory,

( 2) Common household for the purposes of this section means a community of individuals who are permanently living together and sharing expenses for their needs .

( 3 ) persons enjoying privileges and immunities are entitled to a refund date of delivery of electricity taxation .

(1) Entitlement to reimbursement is demonstrated by a tax receipt.

(2) A person enjoying privileges and immunities claim the refund in the tax return. Tax return is filed by the end of tax year following the taxable period in which the claim arose.

( 3) The authorities of the European Union based on the tax file the returns through the Ministry of Finance to the tax locally relevant according to their location in the tax area .

(4) A person enjoying privileges and immunities of tax returns paid within 30 days from the date on which it is entitled to a refund of taxes imposed.

(5) persons enjoying privileges and immunities for the purposes of the procedural status of the refund the taxpayer without any obligation to register.

The claim for refund shall expire one year after the end of the tax period in which the tax claim arose. Entitled to a refund institutions of the European Union ceased.

The taxable period

The tax period is the calendar month.

Tax return and tax

(1) Taxpayers to whom the obligation to declare and pay tax, are required to submit tax returns and pay tax within twenty-fifth day after the end of the tax period in which the obligation arose.

Administrative offenses

(1) A legal or a natural person commits an administrative offense that

a) as a supplier to supply the electricity tax exempt pursuant to § 8 paragraph 2 of a natural or legal person who is not the licensee to acquire electricity exempt
b) a supplier supplies the electricity tax on tax-free natural or legal person who does not hold a permit to purchase tax-free electricity,
c) does not register as a supplier under § 18,
d) as a taxpayer pursuant to § 3 paragraph 1 point. d) or licensee to acquire electricity does not exempt records pursuant to § 19,
e) as the distribution or transmission system does not register under § 20,
f) as a supplier issues a tax receipt or proof of sale under § 17

(2) The administrative offense under paragraph 1 shall be fined up to

a) 200 000 CZK in the case of an administrative offense pursuant to paragraph 1. a) and b)
b) 100 000 CZK, an administrative offense pursuant to paragraph 1. c) to f).

(1) A legal entity for an administrative delict if it proves that it made every effort that could be required to breach of legal obligation.

(4) Administrative Offences under this Part in the first instance by the administrative authority that the tax administrator.

(5) The liability for conduct that occurred in the business of a natural person or in direct connection with, the provisions of the law on liability and sanctions for legal persons.

(6) The income from fines is revenue of the state budget.

Common provisions

The tax administrator shall publish a manner allowing remote access a list of taxpayers , end consumers , who are holders to acquire electricity are exempt from tax and license holders to acquire electricity without taxes . The list contains the following information:

a) identification,
b) the registration number 11) connecting point 10) intended for the abstraction of electricity exempt from tax in the permit to acquire electricity exempt

c ) the tax authority of the relevant person referred to in this list ,

d) date of issue, expiry and revocation of authorization to acquire electricity exempt from tax and permission to purchase electricity without tax.

Transitional provisions

(2) If a legal or a natural person makes application for a permit to purchase electricity without tax or permit to acquire electricity exempt from tax by 15 January 2008, such person shall be considered from the beginning of 2008 for the licensee to acquire electricity without tax or licensee to acquire electricity exempt from tax if the proposal was accepted.

(3) The tax is not electricity, which was delivered to the final consumer by 1 January 2008. The measurement of end users equipped with Type A or B under a special legal regulation 17) the amount of electricity supplied to the first January 2008 reading of the measuring device determines at 31 December 2007. For end consumers equipped with measurement of C under a special legal regulation 17) the amount of electricity supplied to the first January 2008 reading of the measuring device determines at 31 December 2007, according to the rating assigned to the diagram supplies under a special legal regulation 17) and valid for the period from the date of delivery of the last 31 December 2007 and from 1 January 2008 to the date of next day delivery, or even distribution of electricity supplied to the proportional length of the period from the date of delivery of the last 31 December 2007 and from 1 January 2008 to the date of next day delivery.

____________________________________________________________

2) § 2, paragraph 2, point. a) Section 11 of Act No. 458/2000 Coll. on business conditions and the state administration in energy sectors and amending certain acts (Energy Act).

3) § 2, paragraph 2, point. a) Section 28 of Act No. 458/2000 Coll.

4) § 27 of Act No. 458/2000 Coll.

5) § 2, paragraph 2, point. a) Section 20 of Act No. 458/2000 Coll.

6) § 2, paragraph 2, point. a) Section 21 of Act No. 458/2000 Coll.

7) § 2, paragraph 2, point. a) Act No. 180/2005 Coll. on the promotion of electricity from renewable energy sources and amending some laws (Act on the promotion of renewable sources).

8) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2031/2001 of 6 August 2001.

9) § 2, paragraph 2, point. a) Section 7 of Act No. 458/2000 Coll., as amended by Act No. 670/2004 Coll.

10) § 2, paragraph 2, point. a) Section 14 of Act No. 458/2000 Coll.

11) § 2, paragraph 1 point. q) Decree No. 541/2005 Coll. electricity market rules, principles for the pricing activities of the electricity market operator and the execution of certain other provisions of the Energy Act, as amended by Decree No. 552/2006 Coll.

12) § 10 of Act No. 455/1991 Coll., On Trades (Trade Act), as amended.

13) § 57 and 58 of Act No. 455/1991 Coll., As amended.

14) § 2. b) Act No. 227/2000 Coll. on electronic signatures and amending certain other laws (Electronic Signature Act), as amended by Act No. 440/2004 Coll.

15) § 2. c) Act No. 227/2000 Coll., as amended by Act No. 440/2004 Coll.

16) For example, Decree of the Minister of Foreign Affairs No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations, Minister of Foreign Affairs Decree No. 21/1968 Coll. On the Convention on the Privileges and Immunities of the Specialized Agencies, Ministry of Foreign Affairs Decree No. 32/1969 Coll. on the Vienna Convention on Consular Relations, Minister of Foreign Affairs Decree No. 40/1987 Coll. on the Convention on Special Missions, Minister of Foreign Affairs Decree No. 52/1956 Coll. the Czechoslovak Republic to the Convention on Privileges and Immunities of the United Nations General Assembly adopted the United Nations on 13 February 1946, Act No. 125/1992 Coll. on the establishment of the Secretariat of the Conference on Security and Cooperation in Europe and the Privileges and Immunities of the Secretariat and other institutions of the Conference on Security and Cooperation in Europe, Communication from the Ministry of Foreign Affairs No. 36/2001 Coll. ms, the adoption of the Agreement on the Status of the North Atlantic Treaty Organization, representatives of national and international personnel.

17) Decree No. 541/2005 Coll., As amended by Decree No. 552/2006 Coll.

Forty PART EIGHT

Amendment to the competence of the Czech Republic in the price

Article. LXXV

In Act No. 265/1991 Coll. Competence of the Czech Republic in terms of prices, as amended by Act No. 135 / / 1994 Coll., Act No. 151/1997 Coll., Act No. 151/2000 Coll., Act No. 458/2000 Coll., Act No. 320/2002 Coll., Act No. 354/2003 Coll. Act No. 95/2005 Coll., Act No. 127/2005 Coll. and Act No. 217/2005 Coll., § 2 reads as follows:

“§ 2

(1) The Ministry of Health carries out the application and scope of the regulation of prices for medical services, medicines, foods for special medical purposes, dental products and medical devices performs a price control for medical procedures.

(2) State Institute for Drug Control issued a decision on fixing of maximum prices of medicines, foods for special medical purposes under the price regulations and implementing price controls for medicines, foods for special medical purposes and medical devices. “.

Article. LXXVI

Transitional provisions

1) Price regulation of medical procedures, dental products and medical devices, established before the effective date of this Act under the existing price regulations, the effective date of this Act for price regulation under this Act, until the issue of price regulation under this Act.

2) Price regulation of medicines and foods for special medical purposes made pursuant to the existing price regulations other than setting a maximum price shall be deemed to price regulation under this Act pending the issue of price regulation under this Act.

Forty PART NINE

Amendment to the prices

Article. LXXVII

In § 10 paragraph 2 of Act No. 526/1990 Coll. On prices, as amended by Act No. 230/2006 Coll., The words “in the Price Bulletin,” the words “Ministry of Health in the Ministry of Health,”.

PART FIFTY

Amendment to Act on Accounting

Article. LXXVIII

Act No. 563/1991 Coll. On Accounting, as amended by Act No. 117/1994 Coll., Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No. 353/2001 Coll. Act No. 575/2002 Coll., Act No. 437/2003 Coll., Act No. 257/2004 Coll., Act No. 669/2004 Coll., Act No. 179/2005 Coll., Act No. 495 / 2005 Coll., Act No. 81/2006 Coll. Act No. 57/2006 Coll., Act No. 230/2006 Coll., Act No. 264/2006 Coll. and Act No. 69/2007 Coll. as follows:

In § 1, paragraph 2 letter e), the number “15000000” is replaced by “25 million”.

Article. LXXIX

Transitional provisions

1) The provisions of § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on Accounting, as amended by this Act shall apply in the first reporting period that began in 2008, unless otherwise stated below.

2) The natural persons who have become entities under the provisions of § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on accounting, as in force before the effective date of this Act and the entities that were entities under the provisions of § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on accounting, as in force before the commencement of this Act, and the effective date of this Act is not an entity under the provisions of § 1, paragraph 2, point. a) to d) and f) to h) of Act No. 563/1991 Coll. on Accounting, as amended, and whose turnover under § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on accounting, as in force before the commencement of this Act in calendar year 2006 did not exceed the amount of CZK 25 million is not subject to the accounting end soon after 5 consecutive accounting periods.

3) The natural persons who have become entities under the provisions of § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on accounting, as in force before the commencement of this Act and the effective date of this Act is not an entity under the provisions of § 1, paragraph 2, point. a) to d) and f) to h) of Act No. 563/1991 Coll. on Accounting, as amended, and whose turnover under § 1, paragraph 2, point. e) Act No. 563/1991 Coll. on accounting, as in force before the commencement of this Act in calendar year 2006 did not exceed the amount of CZK 25 million are exempt under § 4, paragraph 3 of Act No. 563/1991 Coll . on Accounting, as amended.

PART ONE FIFTY

REPEALING PROVISIONS

Article. LXXX

Are repealed:

1) Act No. 494/2006 Coll. Amending Act No. 215/2005 Coll. Cash Registers and amending certain acts (cash registers).

2) Regulation No. 588/2006 Coll., For the purposes of sickness insurance, regulating the amount of calculation for determining the bases.

PART TWO FIFTY

EFFICIENCY

Article. LXXXI

1) This Act shall take effect on 1 January 2008, with the exception of

a) Article XXVIII of the points 37 and 38, 40 to 49, 51, Article XXIX, section 1, paragraph 7 of Article XXXV and XXXVI paragraph of Article 1, which become effective on publication,
b) Article Article XXXIX and XL, which come into effect on 31 December 2007
c) Article I, paragraphs 65, Article XX paragraphs 4 and 7, Article XXIII of items 4, 11 and 27, Article XXV, Section 13, Article XXXV paragraphs 3, 6 and 17, Article XXXVI points and 6 to 11 14, paragraph 2 of Article XLII, XLIII point Article 2, Article XLIV Section 2, Article XLV Section 2 of Article XLVI paragraph 3, Article XLVII Section 2 of Article XLIX Section 6, Article 2, and L point Article LII to LVIII, which come into effect on 1 January 2009

d ) Article XXVIII 36 points , which come into effect on 1 July 2009.

e) Article I, points 66, which come into effect on 1 January 2010
f) Article I, section 4, which comes into effect on 1 January 2015.

2) Deleted by Act No. 199/2010 Coll.

Vlcek v r

Klaus v. r

Topolanek v r