219/1995 Sb.
LAW
of 26 March. September 1995
THE FOREIGN EXCHANGE LAW
Change: 159/2000 Sb.
Change: 362/2000 Sb.
Change: 482/2001 Sb.
Change: 126/2002 Sb.
Change: 257/2004 Coll.
Change: 354/2004 Sb.
Change: 444/2005 Sb.
Change: 254/2008 Sb.
Change: 285/2009 Sb.
Change: 227/2009 Sb.
Change: 281/2009 Sb.
Change: 206/2011 Sb.
Change: 420/2011 Sb.
Change: 278/13 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
BASIC PROVISIONS
§ 1
Definition of terms
For the purposes of this Act, means the
and the territory of the Czech Republic),
(b)) tuzemcem natural person residing in the territory of the ^ 1) or
legal person established in the territory of the ^ 2),
(c)) cizozemcem natural or legal person not mentioned in paragraph (b)),
(d)) foreign exchange values the funds in foreign currency, foreign
Securities and money valuable rights and obligations derived from them
(hereinafter referred to as "financial derivatives"),
e) securities or is replacing the entries, with which it is
carry the right to participate in the property or right on cash transactions
f) foreign securities securities which the issuer is
an outworlder,
g) domestic securities securities which the issuer is
a Czech citizen,
h) financial loan funds in the Czech or foreign
the currency, which is linked to the obligation to return them in monetary form;
for financial loans and cash loan, mortgage loan,
consumer credit, financial leasing,
and direct investment in the performance) reporting obligations of such spending
funds or other property rights and patents, money
other assets, whose purpose is the establishment, acquisition or
the extension of permanent economic relations investujícího citizens or
tuzemců as persons acting in concert or on business abroad
investujícího foreigners or foreigners as persons acting in concert
on business in the territory of the country, and in particular one of the following forms:
1. the creation or acquisition of an exclusive share of the business, including its
the extension,
2. participation in a newly formed or existing business, if the investor
own or gets at least 10% of the share capital of a commercial
companies or cooperatives, or at least 10% of the share capital
of the company or at least 10% of the voting rights, or a different share of the
the company's business in excess of 10%,
3. other provision or receipt of funds or other
the money was transferred assets or rights in the framework of economic
direct investment-based relationships,
4. the financial loan associated with the agreement on the distribution of profits or share with
exercise effective influence on the management of the undertaking
5. use the profit from the existing direct investment into this investment
(reinvestment of profits)
j) foreign exchange authorities of the Ministry of finance and the Czech National Bank,
Exchange place to)
1. the Bank or savings and loan cooperative, based in the Czech Republic,
branch of a foreign bank, a branch of a foreign credit institution,
the payment institution, the payment service provider of the small scale,
an electronic money institution, a branch of a foreign institution
e-money or electronic money of a small publisher
the range, which are in the range of a banking licence, or
registration under special legislation ^ 3) authorised to carry out
payments in relation to foreign countries, or foreign exchange cash activity
non-cash transactions with foreign currency
2. the směnárník, or
3. person authorised to provide payment services in relation to the
abroad on the basis of the principle of a single license.
§ 2
The Division of competence between the foreign exchange authorities
(1) the State administration under this Act shall be exercised by the Ministry of finance and the
The Czech National Bank.
(2) the Ministry of Finance carries out responsibilities under this Act, to
the organising State, local municipalities, public funds
and to all persons in the area of loans granted or received
The Czech Republic.
(3) the Czech National Bank carries out responsibilities under this Act, to
other domestic and foreign.
§ 3
cancelled
section 3a
cancelled
section 3b
cancelled
§ 3 c
cancelled
§ 3d
cancelled
the title launched
section 3e
cancelled
section 3f
cancelled
§ 3 g
cancelled
§ 3 h
cancelled
PART THE SECOND
THE RIGHTS AND OBLIGATIONS OF THE TUZEMCŮ AND FOREIGNERS
§ 4
cancelled
§ 5
The obligation of notification
(1) a Czech citizen is obliged to announce to the Assembly's balance of payments
The Czech Republic, in accordance with the obligations arising from its membership in the
international organizations, the facts relating to the
and cash receivables and Payables) against citizens abroad and to
non-residents,
(b)) direct investment, financial loans, securities and
related collections and payments to residents abroad and to
foreign, financial market operations, including operations carried out by the
through the foreigners,
(c) the establishment and status of accounts) or other forms of deposits abroad, including
custody of funds to deposit on the account abroad
and to the extent, for the period, within the time limits and in the manner laid down by a decree
The Czech National Bank or foreign exchange authority upon request.
(2) a Czech citizen is obliged, in addition to the factors set out in paragraph 1,
report on the request of the foreign exchange authority facts concerning transactions
related to foreign trade.
(3) an Outworlder, who operates in the Czech Republic is obliged to fulfil the notification
the obligation referred to in paragraphs 1 and 2, if the facts related to the notified
with its business in the territory of the country.
(4) the central depository and other persons entitled to registration
investment instruments, if they fail to comply with this obligation, the Central
the depositary, and traders in securities are obliged on request
The Czech National Bank announce the aggregated data relating to securities,
they are in the custody of, or manage, or that are
stored in a breakdown by country of residence or the country of residence of the owner,
seat or residence of the issuer, the type of security, any
maturity, sectoral classification of economic activities of the issuer
Security and for foreign securities and by the sectoral
classification of economic activities, the owner of the securities.
(5) the notification obligation referred to in paragraphs 1 to 4 shall be fulfilled against the foreign exchange
authority directly or, if provided for by a decree of the Czech National Bank,
through the foreign exchange places.
(6) the Exchange of space through which the obligation of notification
, shall be obliged to forward to the fact the foreign exchange authority
in the manner laid down by a decree of the Czech National Bank.
(7) Foreign Exchange sites are obliged to dispose of information obtained in the
the performance of the obligation, in order to avoid their
the abuse.
§ 6
cancelled
section 7 of the
Other obligations
And the nationals as foreigners are required to submit specific foreign exchange spot
authorisation (§ 32 para 1 and 2) if under this Act require.
§ 8
The rights and obligations of foreign places
Exchange place is obliged to require payment before the competent
the presentation of a special permit (§ 32 para 1 and 2), if, under the
This law requires.
§ 9
cancelled
§ 10
cancelled
§ 11
cancelled
§ 12
cancelled
section 13
cancelled
§ 14
cancelled
§ 15
cancelled
section 16 of the
cancelled
§ 17
cancelled
section 18
cancelled
§ 19
cancelled
PART THE THIRD
FOREIGN EXCHANGE CONTROL
section 20
Control authorities
(1) foreign exchange authority within their scope of checks the compliance with this
law, legislation issued for its implementation, the international
the contracts, which are part of the legal order, and special permit (§ 32
paragraph. 1 and 2) (hereinafter referred to as "foreign exchange regulations"). In this context, is
entitled to require the necessary synergy, controlled by the people, and it
in particular, the submission of the required documents and explanations.
(2) in the implementation of foreign exchange control to place relations between the foreign-exchange
authority and controlled persons governed by basic rules control
the activities laid down by special law, ^ 14) If this law does not
otherwise.
section 21
The obligations of the controlled persons
The controlled persons are required in connection with the exchange rate control
provide the foreign exchange authority the necessary synergies.
section 22
The procedure of foreign exchange authorities in finding violations of foreign exchange regulations
(1) where the foreign exchange authority that the person has violated foreign exchange regulations, the
This person
and measures to remedy) to save the detected deficiencies and for this purpose
set a deadline to eliminate these shortcomings,
(b)), to suspend the activity that is in conflict with the foreign exchange regulations
(c)) prohibit activity that is in conflict with the foreign exchange regulations
(d) to cancel the special permission.)
(2) For violation of foreign exchange rules and exceeding the scope of the
permits and failure to comply with the conditions laid down in the register or in the
special permit (§ 32 para 1 and 2).
(3) the person that was imposed the measures referred to in paragraph 1 (b). and), it is
obliged to inform the foreign exchange authority about how to eliminate the
deficiencies within the period specified at the authority.
(4) the decision on the suspension of the activities referred to in paragraph 1 (b). (b))
the foreign exchange authority shall determine the time and the scope of the suspension of activities.
the title launched
section 23
cancelled
section 24
cancelled
§ 24a
cancelled
Administrative offences
§ 25
(1) Legal or natural person established by the administrative
tort by
and as a Czech citizen) does not fulfil the obligation of notification according to § 5 (3). 1 or 2,
(b)) as an outworlder, who operates in the territory of the country, fails to comply with the notification
the obligation under section 5 (3). 3,
(c)) as a Czech citizen or foreign exchange fails to place an outworlder special
a permit under section 7,
(d) fails to comply with information requirements) under section 22(2). 3,
(e) fails to comply with the obligation of deposit) according to the § 31a paragraph. 1,
(f)) in contravention of section 31a of paragraph 1. 3 for the duration of the obligation of deposit freely
loaded with funds that are stored in a special account or transfer
their right to their payment to another person,
(g)), pursuant to section 32 prohibition violates paragraph 2(b). 1 or 2, or
(h)) as the operator of a mass of information resource in conflict with section
paragraph 32. 5 neuveřejní information on the Declaration of an emergency in the Forex
the economy.
(2) the central depository, any other person authorized to conduct the registration of
investment instruments or securities dealer commits
the administrative tort that does not fulfil the obligation of notification according to § 5 (3).
4.
(3) for the administrative offence is imposed in the
and 100 000 CZK), with respect to the administrative offence referred to in paragraph 1 (b). and (d)))
or referred to in paragraph 2,
(b)) 20 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). f), (g))
or (h)),
(c) 0.3% of the amount) of compulsory deposit for each calendar day of non-compliance
the deposit obligation, with respect to the administrative offence referred to in paragraph 1 (b).
(e)).
section 26
(1) foreign currency instead of committing misconduct by
and reported the fact to him) does not pass the foreign exchange authority under section 5 (3).
6,
(b)) are treated with the information obtained in the performance of the notification obligation
contrary to section 5 (3). 7, or
(c) does not request authorization before) the remuneration referred to in section 8.
(2) for the administrative offence referred to in paragraph 1 shall be imposed to the 500 000 Czk.
section 27 of the
(1) a natural person has committed the offence by
and as a Czech citizen) does not fulfil the obligation of notification according to § 5 (3). 1 or 2,
(b)) as a Czech citizen or foreign exchange fails to place an outworlder special
a permit under section 7,
(c) fails to comply with information requirements) under section 22(2). 3,
(d) fails to comply with the obligation of deposit) according to the § 31a paragraph. 1,
e) contrary to section 31a, paragraph. 3 for the duration of the obligation of deposit freely
loaded with funds that are stored in a special account or transfer
their right to their payment to another person,
(f)), pursuant to section 32 prohibition violates paragraph 2(b). 1 or 2, or
(g)) as the operator of a mass of information resource in conflict with section
paragraph 32. 5 neuveřejní information on the Declaration of an emergency in the Forex
the economy.
(2) for the offence may be imposed a fine in
and 100 000 CZK), with respect to the administrative offence referred to in paragraph 1 (b). and (b)))
or (c)),
(b)) 20 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). e), (f))
or (g)),
(c) 0.3% of the amount) of compulsory deposit for each calendar day of non-compliance
the deposit obligation, with respect to the administrative offence referred to in paragraph 1 (b).
(d)).
section 28
(1) a legal person under the administrative tort does not match, if he proves that
made every effort, that it was possible to require that the infringement of the
a legal obligation.
(2) in determining the acreage of the fine legal person shall take into account the seriousness of the
the administrative tort, in particular to the way a criminal offence and its consequences, and
the circumstances under which it was committed.
(3) liability of legal persons for the administrative offence shall cease, if the
the administrative authority about him has commenced proceedings to 1 year from the date on which it
learned, but not later than 5 years from the day when it was committed.
(4) administrative offences under this law in the first instance hearing
The Czech National Bank.
(5) The liability for the acts, which took place in the business of physical
person or in direct connection with the applicable provisions of the law on
the liability of legal persons and sanctions.
(6) the Fines collected by the authority which is saved. Fine is due to
30 days from the date when the decision on its imposition has acquired power.
Income from fines is the income of the State budget.
(7) the costs of proceedings for the violation of duties under this Act,
are the income budget of the Czech National Bank and are due within 30 days from the
the date when the decision on their store has acquired power. The costs of proceedings
collected at the time of their maturity, the Czech National Bank. For reimbursement of costs
the proceedings for the purposes of the administration of their payment as the means
public budget ^ 22).
PART THE FOURTH
cancelled
section 29
cancelled
PART THE FIFTH
ENABLING COMMON, TRANSITIONAL AND FINAL PROVISIONS
section 30
Decomposition brought on against a decision pursuant to section 22 paragraph 1(b). 1 (a). b), c) or (d))
does not have suspensory effect. ".
section 30a
The enabling provisions
The Czech National Bank establishes the scope of the Decree, periods, period, and method of
the performance of the notification obligation referred to in section 5.
section 31
cancelled
Measures in serious economic and financial disturbances
§ 31a
The obligation to deposit
(1) the deposit obligation is the obligation of persons to hold on for a certain period
a special account at the Bank in the territory of a given percentage of the volume of cash
resources
and) of interbank deposits of foreign banks with banks in the Czech Republic,
(b)) of the foreigners, who are not a deposit Bank, a bank in the Czech Republic,
(c)) from financial credits received from foreigners, tuzemcem
d) derived from the issue of domestic bonds and other domestic
securities issued abroad, which carry the right to
cash transactions.
(2) the obligation to Deposit can be saved only when adverse developments
the balance of payments, when as a result of the continuation of the excessive influx of
capital threatens to deepen the overall imbalance, which could lead to
severe economic and financial disturbances and threats to the stability of the currency and the
that it is not possible to effectively ward off the ordinary tools of monetary policy.
(3) for the duration of the deposit obligations of persons not covered
the deposit obligation applies, freely dispose with the funds
stored in a special account and cannot transfer their rights on their
payment to another person.
(4) the Czech National Bank and the Ministry of Finance shall determine by Decree the scope
and the duration of the deposit obligations, persons who are of the deposit
the obligations are excluded, and the Bank, for which the special account.
§ 32
The emergency status in foreign exchange holdings
(1) at the time of the emergency in the foreign exchange holdings, if the
immediately and seriously threatened by solvability to abroad, it is
disabled:
and to acquire foreign exchange values) of the Czech currency,
(b)) to carry out any payment from home to abroad, including transfers
of funds between banks and their branch offices,
(c)) funds on accounts abroad,
If it is not released at the authority of the special permit.
(2) at the time of the emergency in the foreign exchange holdings, if the
immediately and seriously compromised the internal monetary equilibrium of the Czech
of the Republic, it is prohibited:
and sell domestic securities) foreign,
(b)) receive financial credits from foreigners,
(c) establish accounts in this country) to foreigners and to save money on
the accounts of foreigners,
d) transfer funds from abroad to the Czech Republic between the banks and the
their branches,
If it is not released at the authority of the special permit.
(3) the emergency status in foreign exchange holdings may declare a Government in
unfavourable developments in the balance of payments, which immediately and seriously
threatens the ability to pay to foreign or internal monetary
the balance of the Czech Republic. The emergency status in foreign exchange holdings
occurs on the date on which the notification of the Government will announce it in bulk
the media, and ending on the date laid down by the Government in its
publication, the longest, however, on the expiry of three months from the date of its notification in the
the mass media.
(4) Government in the Declaration of an emergency in the foreign exchange holdings
at the same time, indicating whether it is a safe state in foreign exchange holdings
subject to the prohibitions referred to in paragraph 1 or in paragraph 2 or in the
both of these paragraphs.
(5) every person who operates the bulk of the information resources, including
television and radio broadcasting, is without reimbursement of costs to the
the basis of the request of the Government, without delay and without modifying the content and meaning of the publish
information about the Declaration of an emergency in the foreign exchange holdings.
(6) the authority shall issue an Exchange for the period of emergency in foreign exchange
holding the special permit referred to in paragraphs 1 and 2 only because of the
the threat to the life and health of persons, defense and security of the State and the functioning of its
diplomatic services and for operations that will lead to a demonstrable
the improvement of the status of the balance of payments. Special permission is not required if the
a participant in the legal relationship or devizově Czech Republic Czech national
the Bank.
section 33
Transitional provisions
(1) Foreign Exchange permission granted under the existing foreign exchange law ^ 19)
is considered a foreign exchange permit under this Act if, according to the
its provisions continue to be required.
(2) a person referred to in section 1 (b). m) section 2 or 3 that perform
activities on the basis of an authorisation pursuant to the existing foreign exchange foreign exchange
the law must apply to the authority for the issue of foreign exchange licence by
This Act, not later than one year from the acquisition of its effectiveness,
otherwise, foreign exchange permit or authorization to pursue the activity of the expiry of this
time lapse.
(3) the proceedings initiated in respect of illicit negotiations under the existing
the rules, which are not illegal under this law, the
effective date of this Act.
(4) the negotiations carried out in breach of the current foreign-exchange law, that
are illegal even according to this law, shall affect the existing
with the exception of legislation referred to in paragraph 5. The proceedings of these meetings
initiated before the effect of this Act terminates in accordance with existing
the regulations, except as provided in paragraph 5.
(5) persons, which according to the existing foreign exchange law committed
Foreign Exchange infraction, after the effectiveness of this Act.
Proceedings in foreign exchange infractions under the existing law, which
was not terminated by a final decision, the effective date of this
the law stop.
§ 34
Cancellation provisions
Shall be deleted:
1. Act No. 526/1990 Coll., the Foreign Exchange Act, as amended by Act No. 228/1992
Coll., Act No. 264/1992 Coll. and Act No. 82/1995 Coll.,
2. Decree of the Federal Ministry of finance and the State Bank
Czechoslovak no 303/1992 Coll. implementing the Foreign Exchange Act,
the texts of Decree No. 169/1994 Coll.
3. the measures of the Czech National Bank no. 282/1993 Coll., laying down
conditions for some shops with foreign exchange values, carried out by banks,
4. measures of the Czechoslovak State Bank, laying down a procedure
Foreign Exchange tuzemců-legal persons in case of acceptance of payments in
Foreign Exchange cash resources in the area of operational records and
reporting, renowned in the amount of 103/1992 Sb.
section 35
The effectiveness of the
This law shall enter into force on 1 January 2005. October 1995.
Uhde in r.
Havel in r.
Klaus r.
Selected provisions of the novel
Article. XXII of the Act No. 254/2008 Sb.
paid
1. Concessions for foreign exchange cash activity and foreign exchange license to sell foreign
the currency in cash issued in accordance with the existing legislation shall cease to
the validity of the expiry of the period of 18 months from the date of entry into force of this
the law, if not made within this period, the Czech National Bank request
registration for foreign exchange activities referred to in section 3 of the Act No. 219/1995 Coll.,
the Foreign Exchange Act, as amended, effective from the date of entry into force of this
the law. To the date of issue of the decision on registration of the foreign exchange activities
pursuant to section 3 of Act No. 219/1995 Coll., the Foreign Exchange Act, as effective from the
date of entry into force of this law, the holders of concessions for the
Foreign Exchange cash activity and are subject to exchange control under the existing
the legislation. The acquisition of the legal decision on registration
currency exchange operations shall cease concessions for foreign exchange cash activity released
According to the existing legislation. The Czech National Bank in transition
period shall inform the authorities of the business carried out by the holders of registrations
the concession of the instruments for foreign exchange activities.
2. holders of foreign exchange licences, issued by the Czech National Bank in accordance with
existing legislation, within 18 months from the date of acquisition
the effectiveness of this law, the Czech National Bank show that the real
the owners and the persons that control the business of foreign exchange places are eligible
and good repute of a person within the meaning of section 3d of Act No. 219/1995 Coll. foreign exchange
the law, in the version effective as from the date of entry into force of this law.
3. Foreign Exchange places, which have been issued foreign exchange licences for the provision of
financial services according to the existing legislation, it shall, within the time limit
18 months from the date of entry into force of this law, that this activity
perform only those persons who have a certificate under section 3 g of paragraph 1. 2 (a).
c) Act No. 219/1995 Coll., as amended by the Foreign Exchange Act, effective from the date of
the entry into force of this law.
4. The certificate of graduation from a vocational course on recognition of cash
suspected of forgery or alteration, issued by the Czech National Bank
According to the section 4, paragraph 4. 2 (a). g) Decree No. 434/2002 Coll., laying down the
the particulars of applications for foreign exchange licence, terms and conditions
for the implementation of certain trades with foreign exchange values and procedure for
dealing with counterfeit or falsified means, shall be treated as
the certificate required under section 3e (b). (c)) and under section 3 g of paragraph 1. 2 (a). (c))
Act No. 219/1995 Coll., as amended by the Foreign Exchange Act, effective from the date of acquisition
the effectiveness of this Act.
5. Foreign Exchange licence for transfers of foreign currency in game currency and inning WINS in
foreign currency for another currency in the operation of gambling in a casino day
the entry into force of this law shall cease to have effect.
6. establishments approved by the Czech National Bank to perform currency exchange
activities in accordance with the existing legislation on the date of entry into force of
This Act, consider the establishment of registered Czech National Bank.
7. the procedure for violations of foreign exchange regulations initiated prior to the date
the effectiveness of this law shall be completed in accordance with existing legislation;
If it is for a person who has violated exchange regulations more favourable
finishes according to Act No. 219/1995 Coll., the Foreign Exchange Act, as amended by
effective from the date of entry into force of this Act.
8. the procedure for the granting of licenses, initiated pursuant to the existing foreign exchange
the legislation shall be completed in accordance with Act No. 219/1995 Coll. foreign exchange
the law, in the version effective as from the date of entry into force of this law. Time limits
the proceedings, which began before the date of entry into force of this Act,
It runs from the date of entry into force of this Act again.
9. the Bank, which at the date of entry into force of this law has in the Bank
the licence allowed offers currency exchange activities under section 1 (1). 3 (b). k)
Act No. 21/1992 Coll., on banks, in the version effective prior to the date
the effectiveness of this law, and at the same time trading on their own account or on
the client's account with foreign exchange values according to § 1 (1). 3 (b). m) of the Act
No 21/1992 Coll., on banks, in the version effective before the date of entry into force of
This law is still entitled to carry out foreign exchange cash activity according to
§ 1 (1). 3 (b). k) Act No. 21/1992 Coll., on banks, in the texts of the effective
from the date of entry into force of this law, and to the extent the activities of the
involving the purchase and sale of cash foreign currency, if these
the activities were not excluded or restricted banking license decision
issued by the Czech National Bank in accordance with the existing legislation.
10. A person who, on the date of entry into force of this Act shall be exercised by the
the basis of the exchange of a licence or the expression of the Czech National Bank,
the exchange rate of the replacement licence, issued in accordance with Act No. 219/1995 Coll.,
the Foreign Exchange Act, as amended by the effective to date of the entry into force of this Act,
the activity that corresponds to the provision of investment services under the law on
business on the capital market, can continue in this activity for a maximum of
After a period of 9 months from the date of entry into force of this Act. After the expiry of the
This period of permission for this activity on the basis of a foreign exchange license
shall cease.
Article. In Act No. 285/2009 Sb.
The transitional provisions of the
The application for the grant of a license to a non-cash foreign exchange obchodůms cizíměnou
or to the provision of financial services, which was not decided until the day
the entry into force of this Act, shall on the date of entry into force of this Act
considered a request for authorisation to the activities of payment institutions in accordance with
the law governing payment transactions, unless the applicant within 30 days from the date of
date of entry into force of this law by the opposition. In proceedings of the
the application shall proceed according to the law governing payment transactions.
Article. XVI
Transitional provisions
1. the Registration performed by the Czech National Bank in accordance with the existing
the legislation is considered as a registration under the Act No. 219/1995
Coll., as amended, effective from the date of entry into force of this Act.
2. the proceedings initiated before the date of entry into force of this law and in the
on this day the executor completes and the rights and obligations
related shall be assessed in accordance with the existing legislation.
1) Law No. 135/1982 Coll. on reporting and registration of residence of citizens.
Act No. 123/1992 Coll., on stay of foreigners on the territory of the Czech and Slovak
The Federal Republic, as amended by Act No. 191/1994 Coll.
2) § 2 (2). 3 of Act No. 513/1991 Coll., the commercial code.
3) Law No 21/1992 Coll., on banks, as amended.
Act No 87/1995 Coll., on savings and credit cooperatives and some
related measures and the law of the Czech National Council
No. 586/1992 Coll., on income taxes, as amended by later regulations, in
as amended.
Law no 284/2009 Coll., on payments.
4) § 1 (1). 3 (b). (c)) of law No 21/1992 Coll.
section 3 (3). 1 (a). d) of Act No. 87/1995 Coll.
14) part of the third Act, the CZECH NATIONAL COUNCIL No. 552/1991 Coll., on State control, as amended by
amended.
17) Law No CNR. 337/1992 Coll., on administration of taxes and fees, in the text of the
amended.
18) Act No. 71/1967 Coll., on administrative proceedings (administrative code).
19) Act No. 528/1990 Coll., the Foreign Exchange Act, as amended
regulations.
22) § 2 (2). 2 Act No 280/2009 Coll., the tax procedure code.
