360/2004 Sb.
LAW
of 20 December. May 2004
on the European economic interest grouping (EEIG) and on the amendment of Act No.
513/1991 Coll., the commercial code, as amended by later regulations, and act
No. 586/1992 Coll., on income taxes, as amended,
(law on the European economic interest grouping)
Change: 296/2007 Sb.
Change: 89/2012 Coll. 303/2013 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
EUROPEAN ECONOMIC INTEREST GROUPING
§ 1
European economic interest grouping and the application of certain
the provisions of the Czech legal order on this Association
(1) This Act regulates the legal relations of the European economic
interest grouping within the range specified by Council Regulation (EEC) on the establishment of
European economic interest grouping (EEIG) ^ 1) (hereinafter referred to as
"the regulation"). If there are specific questions addressed by this Act, or
shall be assessed in accordance with the General provisions of the special legal regulation
governing legal relations of commercial companies and cooperatives and by
the provisions governing the legal relations of public companies,
unless otherwise provided in this Act.
(2) the European economic interest grouping established on the territory of the Czech
Republic (hereinafter referred to as "European Association") is a legal entity, that
determined by the agreement of Association. To sign the contract of Association and its changes
the provisions of the Act governing the legal relations of business companies
and cooperatives on the official verification of the signature.
(3) The European Association cannot apply the provisions of the special legal
Regulation on the conditions for the activities of organisations with an international element. ^ 5)
§ 2
The trade name for a European Association
The trade name of a European Association shall contain the designation "European
economic interest grouping ' or the abbreviation ' EEIG '. The other person may not
in your company name or commercial use of this designation.
§ 3
Commercial register
(1) the European Association and the establishment of a European economic interest
the Association is based in another Member State of the European Union located in the
The Czech Republic (hereinafter referred to as "the branch") are entered into the commercial
the register. Unless otherwise provided in this Act, shall apply to the registration of the
the European Association or a branch in the commercial register and the procedure in the
matters relating to the registration of the European associations or branches of the
commercial register provisions of the Act relating to the public
registers. ^ 6)
(2) if it is a fact that appear under the article. 14 paragraph. 1 and article 15 of
Council regulation, it is sufficient to provide a link to the relevant documents stored in
the collection of documents. In the event that the registration refers to the proposal for the amendment of the registered office
stored in a collection of documents, entered in the commercial register and
the proposed new headquarters.
(3) in the commercial register at the branch details required
a special law for business commercial plant
foreign person that has its head office in one of the Member States of the European
the Union.
(4) to the collection of documents held for each of the European Association of the
based instruments referred to in article 7 of the regulation of the Council and of the instrument for
the statutory authority, the liquidator or insolvency administrator
the head of a separate organizational components required by a particular legal
the code.
(5) to the collection of documents kept for each branch are based
the instruments referred to in article 10 of the Council regulation.
§ 4
For registration in the commercial register
European Association for registration in the commercial register shall be submitted
all its members.
§ 5
The publication of the entries in the commercial register and deposit of the instruments in the collections
of the instruments
Registration Court is obliged to publish a notice in a trade journal
the information referred to in article 8 of the regulation of the Council, concerning the European
the Association and the deposit of the instrument in the collection of documents. In the event that the registration
the Court will be in a trade journal to publish the draft changes of registered office under
Article 14 of the Council regulation, to publish even information about where it should be by design
change of registered office moved the seat of the European associations. In the other, on the
the publication of the entries in the commercial register and store the documents in the collection
documents concerning European associations or affiliates, shall apply
the provisions of the specific legislation governing the disclosure in the
The business journal, ^ 9) unless Council regulation different.
§ 6
Reporting to the Office for official publications of the European Union
Registration Court shall within 1 month after the publication of the
the data referred to in article 11 of the Council regulation in the trade journal to communicate
the information Office for official publications of the European Union.
section 7 of the
Liability for the obligations of the European Association of
Members of the Association shall be liable for the debts of the European associations such as
the companions of the public company for the obligations of the company.
§ 8
The conditions for performance of the duties of the Manager
(1) the Manager of the European grouping may be a person who meets the
assumptions and requirements referred to in article 19 of the Council regulation, as well as
requirements and prerequisites for the agent limited company
restricted under the law governing the legal relations of business companies
and cooperatives ^ 10).
(2) On the performance of the functions of the agent of the European associations, including the liability of the
for the damage caused, shall be subject to the provisions of the special legal
the regulation governing the performance of the functions and responsibilities of the Manager of the company with
limited liability company.
§ 9
Accounting
The European Association is an entity under a special rule
prescription. ^ 12) Managers of the European associations ensure the proper management of
the accounts of the Association and shall be submitted for approval to the members of the European accounting
accounts.
§ 10
The official verification of the signature of the contract on the transfer of the participation in the European Association
does not require.
§ 11
Cessation of participation in the European Association
Unless otherwise provided in this regulation, or law to the contrary, shall apply to the
pledge to participate in the European Association of mutatis mutandis
by law to share in the company with limited liability under the Act
the legal standards governing commercial companies and cooperatives ^ 10) and
of the civil code, with the exception of the provisions, which allow you to pledge
creditors exercise the rights of the partners or take the pledged participation in the
the European Association, and the provisions on the registration of the lien in the
the commercial register. The official verification of the signature on the pledge contract and
its changes are not required.
§ 12
Termination of participation in the European Association of law
To the demise of the participation in the European Association also occurs in the cases and under the
the conditions with which special legislation conflates the demise of participation
shareholder in public companies for reasons of cancellation of legal
a person who is a member, or because of bankruptcy of the
assets of the partnership, or from the refusal of the insolvency of the proposal, therefore,
that the assets of the partnership are not sufficient to cover the costs of the insolvency proceedings
or because of the revocation of bankruptcy because the assets of the partnership is entirely
insufficient.
section 13
Restrictions on the disposition of the assets of the European Association of
The European Association is subject to the restrictions provided for in article. 3 (3). 2 (a). (d))
Council regulation, under the conditions laid down in the specific legislative provision for the
joint-stock company.
PART THE SECOND
cancelled
§ 14
cancelled
PART THE THIRD
Amendment of the Act on income taxes
§ 15
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., the Act No. 96/1993 Coll., Act No. 156/1993 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. 167/1998 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. 222/1999 Coll., the finding of the Constitutional Court declared 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. 115/2001 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 Coll., 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.
438/2003 Coll. and Act No. 19/2004 is amended as follows:
1. In section 25, paragraph. 1 at the end of the letter m), the words "and the Member
contribution made by the European Economic Association, zájmovému
located on the territory of the Czech Republic ^ 25a) ".
Footnote No. 25a):
"25a) Law No 360/2004 Coll., on the European economic interest grouping
(EEIG) and on the amendment of Act No. 513/1991 Coll., the commercial code, as amended by
amended, and Act No. 586/1992 Coll., on income tax, in the
as amended, (the Act on European economic interest
Association). ".
2. under section 37 shall be added to § 37a is added:
"§ 37a
(1) unless otherwise provided in this Act, shall apply to the determination of the
the tax base, tax losses and tax obligations of the European
economic interest grouping of the provisions for the determination of the tax base,
tax losses and tax obligations of public companies.
(2) unless otherwise provided in this Act, shall apply to the determination of the
the tax base, tax losses and tax obligations of the Member of the European
economic interest grouping of the provisions for the determination of the tax base,
tax losses and tax obligations of the partnership public business
the company.
(3) the income of a member of the European economic interest grouping, which is
the taxpayer under section 2 (2). or section 17, paragraph 3. 4, resulting from membership in the
the European economic interest grouping and from credits and loans
provided by this Association shall be deemed income achieved by the
through the permanent establishment.
(4) unless otherwise provided in this Act, the procedure in tax proceedings
European economic interest grouping, mutatis mutandis, as a public trade
the company and member of the European Association of analogy as a companion to the public
the business of the company. ".
PART THE FOURTH
The EFFECTIVENESS of the
section 16 of the
This Act shall take effect on the date of its publication, with the exception of the provisions
the second part of paragraph 2, which shall take effect on the date of 8. October 2004.
Zaorálek in r.
Klaus r.
Spidla in r.
1) Council Regulation (EEC) No 2137/85 of 25 July. July 1985 establishing the
European economic interest grouping (EEIG), published in
The official journal of the EC L 199 of 31 July. 7.1985, p. 1-9.
5) Law No. 116/1985 Coll., on conditions for the activities of the organization with
an international element in the Czechoslovak Socialist Republic, as amended by
Act No 157/1989 Coll.
6) Law No 304/2013 Coll. on public registers of legal entities and
natural persons.
9) Government Regulation No. 503/2000 Coll., on the business journal, as
amended.
10) Act No. 90/2012 Coll., of the commercial companies and cooperatives
(Business Corporations Act).
11) § § 134, 135, paragraph. 1, section 136, § 194, paragraph. 2 the first sentence up to fifth and section
paragraph 194. 4 to 6 of the commercial code.
12) Act No. 563/1991 Coll., on accounting, as amended.
13) section 117a of the commercial code.
§ 88, paragraph 14). 1 (a). (e)) of the commercial code.
15) § 196a of the commercial code.
