210/2002 Sb.
LAW
of 24 July 2003. April 2002,
amending Act No. 227/1997 Coll., on foundations and Foundation funds and
amending and supplementing certain related acts (the Act on foundations and
Foundation funds), and Act No. 586/1992 Coll., on income tax, in the
as amended
Change: 89/2009 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
cancelled
Article. (I)
cancelled
PART TWO
Amendment of the Act on income taxes
Article II
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., Constitutional Court published 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. and Act No.
198/2002 is amended as follows:
1. in section 19 para. 1 (b). r), the words "interest and dividend income
arising from the securities, which are part of the Foundation capital and are
entered in the Foundation register, income from interest on financial
the resources that are part of the Foundation capital and are written in the
the Foundation of a register, provided that they are stored in a special account at the
the Bank "shall be replaced by that, including footnote No. 13b) are added:
"interest income and other revenue from the securities that are
part of the Foundation capital and are entered in the Foundation register and income
of their sales revenue from the interest on the funds that
are part of the Foundation capital, provided that they are stored on the
separate account with a bank or a branch of a foreign bank operating on the territory of the
The United States and number of this account is entered in the Foundation register and
all the proceeds from securities that are part of the Foundation capital and
that agreement on the administration of securities under a special zákona13b)
managed to do so by an authorized person, and on the condition that the information about this
the contract are entered in the Foundation register.
§ 8 paragraph 13B). 2 (a). (b)) and § 8 para. 3 (b). and), and (f)) of law No.
591/1992 Coll., of the Securities Act, as amended by Act No. 367/2000 Coll. ".
2. in section 19 para. 1 the dot at the end is replaced by a comma and the following
zd) letter, which reads as follows:
"zd) income taxpayers who are not founded or established for the purpose of
business, stemming as exhaust part of the proceeds of lotteries and other
similar games are permitted pursuant to § 4 paragraph 2. 2 Act No. 202/1990 Coll., on
Lotteries and other similar games, as amended. ".
PART THREE
THE PUBLICATION OF THE FULL TEXT OF THE ACT
The Prime Minister shall be empowered, in the collection of laws promulgated the full text
Act No. 227/1997 Coll., on foundations and Foundation funds and amending and
supplementing certain related acts (the Act on foundations and Foundation
funds) as a consequence of changes made to this Act.
PART FOUR
The EFFECTIVENESS of the
This Act shall take effect on 1 January 2000. July 2002.
Klaus r.
Havel, v. r.
in the financial times in the r..