342/2005 Sb.
LAW
of 28 June. July 2005
about changes to certain laws in connection with the adoption of the law on public
research institutions
Change: 362/2007 Sb.
Change: 503/2012 Sb.
Change: 340/2013 Coll. 344/Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the law on the Academy of Sciences of the Czech Republic
Article. (I)
Act No. 283/1992 Coll., on the Academy of Sciences of the Czech Republic, as amended by law
No. 220/2000 is amended as follows:
1. In article 3, paragraph 3. 1 the words "budgetary organizations" shall be replaced by
"the organizational component of the United States".
2. In article 3, paragraph 3. 2, the words "of the workplace as an allowance organization"
replaced by the words "on behalf of the United States of the workplace as a public
research institutions ".
3. Footnote 1 is added:
"1) section 48 of the Act No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules). ".
4. in article 3, the following paragraph 4 is added:
"(4) the Academy supports the Choice of the Czech Republic, civil society
the Association, which contributes to the free cultivation and development of science in the United
Republic and represents it against similar foreign scientific
institutions. ".
5. § 5 para. 1, after the word "Highest" is inserted after the word "Government".
6. In paragraph 6 (d)) and e) are added:
"(d) approve the establishment, merger), amalgamation, Division, and cancellation
workplaces, e) Act on the nomination of the President of the members of the Bundestag and
in its appeal, ".
7. In paragraph 6, after the letter "e") the following new subparagraph (f)), which read as follows:
"f) elect and recall of elected members of the Council and features members of the Scientific Council,".
Subparagraph (f)) is renumbered as paragraph (g)).
8. In section 8 paragraph 1. 1, point (b)) shall be deleted.
Former points (c) to (f))) shall become point (b)) to (e)).
9. In section 8 paragraph 1. 1 (b). e), the words "the Vice-Chairman and" are deleted.
10. In section 10, paragraph 1, the following new paragraphs 2 to 4 shall be added:
"(2) the President of the President of the Republic appoints and dismisses the members of the Bundestag and on
the draft Convention, which will discuss the Government. The Chairperson is a four
for years. You cannot hold the Office of President for more than two consecutive
the term of Office.
(3) the President shall appoint Vice-Presidents from the elected members of the Bureau.
(4) the President appoints and dismisses the Director of workplaces. ".
Paragraphs 2 to 4 shall be renumbered as paragraphs 5 to 7.
11. in article 11 paragraph 2 reads as follows:
"(2) the Scientific Council shall consist of representatives of the departments, representatives of universities and
other scientific institutions and scientists from abroad. "
12. section 12, including footnote No 2:
"section 12
Workplaces are public research institutions under the Special
Law ^ 2).
Footnote 3 is repealed.
2) Act No. 341/2005 Coll., on public research institutions. ".
13. in section 13 of the letter e) including footnote No. 4 reads as follows:
"e) in collaboration with universities is carried out doctoral study
^ 4) programs and educates researchers,
4) section 81 of the Act and of the 47 universities. ".
14. in paragraph 13 (g)) at the end of the dot is replaced by a comma and the following
new subparagraph (h)), including footnotes, no 4a is added:
"h) provides the infrastructure for research and development ^ 4a).
4A) § 2 (2). 2 (a). (f)) of the law on research and development support. ".
15. paragraphs 14, 15 and 17 shall be deleted.
16. in section 20, the following new section 20a, which reads as follows:
"section 20a
The term of Office of persons performing on the day preceding the day of conversion
the workplace at the public research institution as Director of workplace
or member of the Scientific Council of the workplace will end the day preceding
the bottom of the listed changes. ".
Article II
Term of Office of members on the date of entry into force of this
Act according to the existing legislation as President of the Academy of Sciences
The United States, a member of the academic Assembly, a member of the Academic Council or
Member of the Scientific Council of the Academy of Sciences of the United States is not the Act
without prejudice to the.
Article. (III)
The Prime Minister shall be empowered, in the collection of laws promulgated the full text
Act No. 283/1992 Coll., on the Academy of Sciences of the United States, as is apparent from the
the laws of it changing.
PART TWO
Amendment of the Act on the promotion of research and development
Article IV
Act No. 131/2002 Coll., on research and development support from the public
resources and amending some related laws (Act on the promotion of
research and development), as amended by law No. 41/2004 Coll. and Act No. 215/2004
Coll., is amended as follows:
1. In article 2 (2). 2 (a). (b)) the words "recipient of the organizational component,
legal person "is replaced by" receiving an organizational folder
organizational unit of the Ministry of Defense or Ministry of Interior,
engaged in research and development, legal person ".
2. In article 2 (2). 2 (a). (c)), the words "spolupříjemcem branch,
legal person "is replaced by" spolupříjemcem branch,
organizational unit of the Ministry of Defense or Ministry of Interior,
engaged in research and development, legal person ".
3. In article 2 (2). 2 (a). (d)), the words "applicant organization folder
legal person "is replaced by" applicant organization folder
organizational unit of the Ministry of Defense or Ministry of Interior,
engaged in research and development, legal person ".
4. In article 2 (2). 2 (f)):
"(f) infrastructure supporting activities involving)
1. Services for research and development,
2. the activities of the special research facilities,
3. activities of organisations providing administration and financing
research and development, or
4. verification and dissemination of the results of research and development ".
5. in section 3, paragraph 4, the following paragraph 5 is added:
"(5) of the expenditure on research and development to pay for the emergency financial awards
the results of research and development or promotion or financial awards
popularization of research and development. Terms and conditions for awards determined by the Government on
the proposal of the Council for research and development. ".
Paragraphs 5 and 6 shall be renumbered as paragraphs 6 and 7.
6. in section 3, paragraph 6, including footnote 2a is added:
"(6) of the expenditure on research and development costs associated with the activities of the
Council for research and development, with the activities of the grant agency of the Czech Republic and
with the activities of the Academy of Sciences of the Czech Republic ^ 2a).
2A) § 3 (1). 1 and 2 of Act No. 283/1992 Coll., on the Czech Academy of Sciences
Republic. ".
7. in section 4, paragraph 4. 2, the words "of spending on research and development of
provider "shall be replaced by" in the form of grants to legal or natural
persons or by an increase in expenditure of the organizational units, organizational
units of the Ministry of Defense or Ministry of Interior engaged in
research and development, the provider ".
8. In section 4, paragraph 4. 3 in the introductory sentence, the words "of organizational expenses
components shall be replaced by the increase in expenditure of the organisational units ".
9. in section 4, paragraph 4. 3 (b). and), after the words "sewage"
the words "public research institutions and branches of the territorial
Government Unit "and the word" the "are replaced with the word" their ".
10. In section 4, paragraph 4. 3 (b). (f)), after the word "folder", the words "the United
of the Republic ".
11. in section 4, paragraph 4. 4, after the word "subsidy", the words "legal
persons or organisational units by increasing the expenditure ".
12. in section 4, the following new paragraph 8, which including the footnotes
No. 5a is added:
"(8) where a service provider who is the administrator of the chapters of the State budget,
on the basis of special legislation ^ 5a) itself conducts research, whose
the solution is the subject of the protection of classified information or relates to the defense
or security of the State, the research is paid for as an institutional
the research plan of support expenditure for this provider. On the provision of
This aid shall not be subject to section 4, paragraph 4. 3, § 27, 28, and section 29 para. 4 and 5. To
This procedure requires the prior written consent of the Council for research and
the development of.
5A), for example, section 8 of Act No 148/1998 Coll., on the protection of classified
facts and amending certain acts. ".
13. in § 8 paragraph 2 reads as follows:
"(2) to each recipient must acknowledge the outcome of the report on all
sources of public funds, with whose support was the result reached.
The result referred to in the information system research and development may include
more knowledge, provided that the final provider reviews
He considers that the knowledge obtained has fulfilled the objectives of the project or research
intention set out in the contract concluded pursuant to § 9 para. 1 to 4, or
in the decision issued pursuant to § 9 para. 5 and 6. ".
14. in § 9 para. 5, in the first sentence the words "If the beneficiary is the special-purpose
support organizational component, the provider will provide "be replaced by
"If the beneficiary or spolupříjemcem support organization
folder, the organizational unit of the Ministry of Defense or the Ministry of
the Interior, engaged in research and development, the provider shall provide ".
15. in section 10, paragraph 1. 2 the second sentence, after the words "financial measures"
the following shall be inserted after the words "with the exception of cases, when the
co-beneficiary organizational component ".
16. in section 10, paragraph 1. 5, in the first sentence after the word "recipient" shall be replaced
"with the exception of cases when the co-beneficiary organizational component".
17. in paragraph 11 (1) 4, the words "If the recipient of the support
organizational component, the provider shall issue a decision "shall be replaced by
"If the recipient of the support, organizational
the unit of the Ministry of Defense or Ministry of Interior, dealing with
research and development, the provider shall issue a decision ".
18. In paragraph 15, the words "in the third sentence if the beneficiary or spolupříjemcem
organizational folder, is the owner of the acquired or created by them
assets of the Czech Republic "shall be replaced by the words" If the beneficiary or
spolupříjemcem organizational unit, the organizational unit of the Ministry of
the defense or Interior Ministry, dealing with the research and development is
the owner of the assets they have acquired or created Czech Republic. "
19. in section 17(2). 6, in the first sentence the words "selected legal entities,
individuals or organizational folders "are replaced by the words" selected
legal persons, natural persons, organizational folders organization
units of the Ministry of Defense or Ministry of Interior, dealing with
research and development ".
20. in § 17 paragraph 2. 7, after the words "support in the form of subsidies" shall be replaced
"or in the form of expenditure of the Ministry of Defense or Ministry of Interior".
21. in section 18 para. 2 in point (g)) the following sentence "this does not apply for
organizational units of the Defence Ministry or the Ministry of the Interior,
engaged in research and development. ".
22. in section 18 para. 4 at the end of the text of the letter b), the words "with the
the exception of the persons, who are to perform the duties of the Board or
its member of the established special legislation ^ 27a) similar conditions
as the conditions of eligibility referred to in paragraph 2 (a). e) and (f)). ".
Footnote No. 27a is added:
"27a) for example, § 17 para. 4 of law No 341/2005 Coll., on public
research institutions. ".
23. in section 18 para. 5 at the end of the text of the letter b), the words ", with the
the exception of the persons, who are to perform the duties of the Board or
its member of the established special legislation ^ 27a) similar conditions
as the conditions of eligibility referred to in paragraph 2 (a). e) and (f)) ".
24. in section 18 para. 8, the words "and which could have an impact" shall be replaced by
"or which could have an impact".
25. in section 21 para. 3 the second sentence after the word "adoption" the words
"or lack thereof".
26. in section 21 para. 10, the words "referred to in paragraph 7 shall be replaced by" referred to in
paragraphs 3 and 7 ".
27. in section 27 para. 2 the fifth sentence, the words ' on proposals for projects "are replaced by
the words ' on proposals for research intentions assessment. "
28. in section 27 para. 4, after the words "support in the form of subsidies" shall be replaced
"the Department of Defense spending or aid or the Ministry of the Interior".
29. in § 28 para. 2 (a). a), the words "organizational component and" are replaced by
the words "business component, Department of Defense business unit
or the Interior Ministry, dealing with the research and development ".
30. In § 28 para. 3, the words "the State contributory organization, public
high school or organizational component, "are replaced by the words" the State
contributory organization, public high school, departments,
organizational unit of the Ministry of Defense or Ministry of Interior,
engaged in research and development ".
31. in section 28 para. 3, in the introductory part of the text after the words "the State
contributory organization, "the words" contributory organization
local government unit, a public research institution, ".
32. In § 28 para. 3 (b). (b)), after the word "take" is the word
"without delay" and the words "before the beginning of the next accounting period"
shall be deleted.
33. In § 28 para. 3 (b). (d)) after the word "Fund" the words "or
another special legislation provided for the Fund ".
34. In § 28 para. 5, the words "and which could have an impact" shall be replaced by
"or which could have an impact".
35. In § 31 para. 11 (a). (b)), the words "relating to organisational
folders, legal entities or natural persons in its scope, "
replaced by the words "relating to organizational units, organizational
units of the Ministry of Defense or Ministry of Interior, dealing with
research and development on legal persons or natural persons in its
the scope of the, ".
36. In § 36 odst. 2 letter a) is added:
"a) preparation and implementation of programmes and other activities in the field of
basic research, including public competition in research and development on
support for grant projects, ".
PART THREE
Amendment to the law on real estate tax
Article. In
Act No. 337/1992 Coll., on real estate tax, as amended by Act No.
315/1993 Coll., Act No. 249/1994 Coll., Act No. 247/1995 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. 235/2004 Coll., Act No.
669/2004 Coll. and Act No. 179/2005 is amended as follows:
1. In section 4, paragraph 4. 1 at the end of the letter t) dot is replaced by a comma and
the following letter u), which read as follows:
"u) of land owned by public research institutions.".
2. In section 4, paragraph 4. 3, the second sentence is replaced by the phrase "the lands referred to in
paragraph 1 (b). e) to (g)), l), r), t), and u) are exempt from the
land, if they are not used for business or
rented. ".
3. in article 4, paragraph 4 reads:
"(4) the taxpayer of the tax claim to exemption from land
paragraph 1 (b). e) to (h)), j), k), m), (n)), p, r)) and u) in the tax
return. ".
4. in § 9 para. 1 at the end of the letter t) dot is replaced by a comma and
the following case u) and v) are added:
"u) building owned by public research institutions,
in a building owned by the public) universities. ".
5. in article 9, paragraph 3 is added:
"(3) the exemption shall be subject to separate flats and also non-residential premises
to fulfil the conditions for exemption pursuant to paragraph 1. ) to c), (e)),
(f)), h), (i)) k) to (n)), p, r)) t)) and in), unless stipulated
otherwise. ".
6. § 9 para. 5 the second sentence is replaced by the phrase "Buildings, apartments or
separate non-residential premises referred to in the provisions of paragraph 1 (b). (e)),
(f)), u) and v) are exempt from the buildings, if they are not used to
business or rented. ".
7. § 9 paragraph 6 is added:
"(6) a taxpayer claim the tax exemption of the buildings according to the
paragraph 1 (b). e) to), m) to r), u) and v) in a tax return. ".
PART FOUR
To change the code of civil procedure
Čl.VI
In § 9 para. 3 of Act No 99/1963 Coll., the code of civil procedure, as amended by
Act No. 519/1991 Coll., Act No. 24/1993 Coll., Act No. 114/1994 Coll.,
Act No. 216/1994, Coll., Act No. 15/1998 Coll., Act No. 30/2000 Coll.
Act No. 151/2002 Coll., Act No. 628/2004 Coll. and Act No. 216/2005
Coll., shall be supplemented by the letter x), including footnotes # 53b
added:
"x") in the proceeding concerning the cancellation of the public research institution and its liquidation and on the
the appointment and dismissal of the liquidator ^ 53b).
53B) section 13 of the Act No. 340/2005 Coll., on public research institutions. ".
PART FIVE
Amendment of the Act on income taxes
Article. (VII)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., 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. 266/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998
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. 169/1999
Coll., Act No. 222/1999 Coll., 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. 101/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 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. 452/2001 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.
309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.
362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.
280/2004 Coll., Act No. 561/2004 Coll., Act No. 628/2004 Coll., Act No.
676/2004 Coll., Act No. 669/2004 Coll. and Act No. 179/2005 Coll., is amended
as follows:
1. In section 4, paragraph 4. 1 (b). k), the words "from the resources of the high school"
replaced by the words "from the resources of the University or public research
institutions ".
2. in section 18 para. 5, after the words "public college" the words
"or public research institutions".
3. in the section 18 para. 8, after the words "public high schools," the words
"public research institutions".
4. In § 20 paragraph 7 is added:
"(7) Are defined in § 18 para. 3 who are not formed or
organized for business purposes, the tax base may be established pursuant to paragraph
1 reduced pursuant to § 34 further reduce up to 30%, with a maximum of about 1 0000 0000
CZK, use resources obtained as follows the tax savings achieved
the obligation to cover the costs (expenses) associated with the activities, of which
revenues are not subject to tax, and no later than in 3
immediately following tax periods; with taxpayers
established to provide public services in a television or radio
broadcast only if the resources thus obtained in the
following the tax year to cover the costs (expenses) associated with
the provision of public services and for the community of unit owners only
then, apply the resources thus obtained the following tax
period to cover the costs (expenses) associated with the administration of the House, for
taxpayers carrying on a medical device only if
the resources thus obtained in the following tax year to cover
costs (expenses) associated with the provision of health care. In the case that
30% reduction is less than 300 USD, you can subtract the amount in the amount of 300
EUR, up to the amount of the tax base. Public high schools and
public research institutions can detected by taxable amount referred to in paragraph 1
reduced pursuant to § 34 further reduce up to 30%, with a maximum of about 3 0000 0000
CZK, use resources obtained as follows the tax savings achieved
the obligations in the following tax year to cover the costs (expenditure)
on education, science, research, development or creative activities and in the
If the 30% reduction is less than 1 0000 0000 Eur, may deduct
the amount in the amount of Czk 1 0000 0000 up to the amount of the tax base. ".
PART SIX
cancelled
Article. (VIII)
cancelled
PART SEVEN
Amendment of the Act on State statistical service
Article. (IX)
Law No. 89/1995 Coll., on State statistical service, as amended by Act No.
356/1999 Coll., Act No. 220/2000 Coll., Act No. 257/2000 Coll., Act No.
408/2000 Coll., Act No. 202/2002 Coll., Act No. 320/2002 Coll., Act No.
81/2004 Coll. and Act No. 561/2004 Coll., is amended as follows:
1. in paragraph 22 of the paragraph. 1 (b). e), the words "under a special legal
Regulation 12a) ", including footnote # 12b, the words" and
public research institutions, ^ 12b) ".
12B) Act No. 341/2005 Coll., on public research institutions. ".
2. in section 22 para. 4, the words "paragraph 1 (b). a), (c) and (d))) "shall be replaced by
the words "paragraph 1 (b). and) and c) to (e)) ".
PART EIGHT
cancelled
Article. X
cancelled
PART NINE
Amendment of the Act on the genetic resources of plants and micro-organisms
Article. XI
In section 2 (2). 1 (b). k) Law No. 148/2003 Coll., on conservation and use of
genetic resources of plants and micro-organisms essential to the food and
Agriculture and amending Act No. 368/1992 Coll., on administrative fees,
as amended, (law on plant and genetic resources
micro-organisms), after the words "designated person accountable"
the words "or a public research institution".
PART TEN
Amendment to the law on budgetary rules local budgets
Article. (XII)
In paragraph 23 of law no 250/2000 Coll. on budgetary rules of territorial
budgets, as amended by Act No. 561/2004 Coll., the dot at the end of paragraph 1
replaced with a comma and the following subparagraph (f)), including notes below
line no. 16b:
"(f)) to establish public research institutions under a special law ^ 16b).
16B) Act No. 341/2005 Coll., on public research institutions. ".
PART ELEVEN
cancelled
Article. XIII
PART TWELVE
Amendment of the Act on higher education
Article. XIV
Act No. 111/1998 Coll., on universities and amending and supplementing other
laws, as amended by Act No. 211/2000 Coll., Act No. 143/2001 Coll., Act
No 96/2004 Coll., Act No. 121/2004 Coll., Act No. 435/2004 Coll., Act
No 473/2004 Coll. and Act No. 561/2004 Coll., is amended as follows:
1. in the section 18 at the end of the text of paragraph 3, the words "and the Special
laws and regulations governing research and development support ^ 7a) ".
Footnote 7a is inserted:
"7a)
The law on the promotion of research and development.
Government Regulation No. 460/2002 Coll., on institutional support for the research and
development from public funds and the research intentions assessment, as amended by
Government Regulation No. 28/2003 Coll.
Government Regulation No. 461/2002 Coll., on special-purpose research and development support from the
public funds and public competition in research and development. ".
2. In paragraph 18, the dot at the end of paragraph 5 is replaced by a comma and the following
letters e) and (f)), which read as follows:
"e) Fund purpose resources
(f) Social Fund. ").
3. in the section 18 para. 6, after the words "high school", the words "referred to in
paragraph 5 (b). a) to (d)) "and the words" from the economic outcome "
replaced by the words "out of profits".
4. in the section 18 at the end of the text of paragraph 6 shall be added the phrase "Public high
the school can distribute funds profit after tax only if it has been
reimbursed to the potential loss of past periods. Fund balances at 31 December 2005.
December of the current year shall be transferred to the following financial year.
The use of the funds referred to in paragraph 5 (b). a) to (d)), and (f))
regulates the Statute of a public University. ".
5. In article 18, the following paragraph 6 a new paragraph 7 to 10 are added:
"(7) the Fund purpose funds creates a public University of
and the purpose of the gifts), with the exception of donations intended for acquisition and
technical improvement of fixed assets
(b)) purpose of funds from abroad,
(c)) purpose of public funds, including those of the specific and
institutional research and development aid from public funds which
a public University could not be used for the financial year in
which it was provided.
(8) the Assigned funds designated under paragraph 7 (b). (c)) the public
high school transfer to the Fund purpose funds in the amount of 5% of the
the volume of the purpose of public funds provided by the public
high school on individual research and development projects or research plans
in a given calendar year; in the case of other aid from public funds
up to 5% of the volume of the aid granted to the public high school in the
calendar year. Transfer of public resources high purpose
the school shall notify their provider.
(9) the Fund's resources assigned intended means can public high
school use only for the purpose for which it was provided.
(10) Social Fund is made up of a basic allocation of expenses of the public
high school up to 2% of the annual volume, the cost of a public University
posted on wages, compensation for wages and remuneration for stand-by duty. ".
The present paragraph 7 shall become paragraph 11.
6. In paragraph 40, the following paragraph 4, that including a link to the note under
line no. 7a is inserted:
"(4) the provision of subsidies to private universities on research and development
governed by specific laws and regulations governing the promotion of research and
d ^ 7a). ".
7. In § 83 para. 1 third sentence, the words "the Government of the United States ' shall be deleted.
8. In section 95 para. 1 the words "budget of the Organization" are replaced by the words
"the organizational units of the State".
9. in annex No. 2 to the Act, for the words:
"Military high school in the Czech Republic:
Military College of the ground forces in Vyskov
Military Academy in Brno
Military medical Academy of Jan Evangelista Purkyne in Hradec Králové "
shall be replaced by:
"Military high school:
University of defence, Brno ".
PART THIRTEEN
The effectiveness of the
Article. XV
This Act shall take effect on the date of its publication.
Fort Worth Star Telegram in r.
Klaus r.
Paroubek in r.
