139/2016 Coll.


LAW
Dated 19 April 2016

Amending Act no. 496/2012 Coll., On audiovisual works and
cinema promotion and amending some laws (Audiovisual Act)
and Act no. 231/2001 Coll., On radio
and television broadcasting and amending other laws, as amended

Parliament has passed this Act of the Czech Republic:
PART ONE


Amendment to Act no. 496/2012 Coll., On audiovisual works and support
cinema and amending some laws (Audiovisual Act)
Article I


Act no. 496/2012 Coll., On audiovisual works and support
cinema and amending some laws (Audiovisual Act) is amended as follows
:

First In § 2 para. 1 point. e) 1, the number "20" is replaced by "10".

Second In § 5, paragraph 7 reads:

"(7) The distributor must be classified according to § 4 audio-visual
trailers or other forms of advertising related to it distributed
cinematographic work intended for cinematic performances, if
for suitability of content for children and youth
qualify for classification under § 4 para. 2 point. c) or d), and shall so notify the organizer
classification of cinematographic performances.
Distributor cinematographic works are classified according to § 4 para.
2 point. c) or d) shall ensure that audiovisual
trailers or other forms of advertising relating to such cinematographic work included
designation classification for such cinematographic work,
if the cinematographic work strictly classified, than it was in the first sentence by
classified trailer audiovisual or other form of advertising
relating to it. ".

Third In § 6 paragraphs 5 and 6 added:

"(5) The producer or co-producer referred to in paragraph 1 shall pass
National Film Archive copies of Czech cinematography
works that are the subject of a contract concluded pursuant to paragraph 4
within 6 months from the closing contracts; digital copies must be encrypted
. In the same period, the producer or co-producer must deliver
National film archive as well as other matters that are the subject of the contract
.

(6) the manufacturer or co-producer referred to in paragraph 1, which is also the beneficiary of the aid
cinema under § 31 para. 1 point. b) the
obligation under paragraph 1 shall not apply. Such a producer or co-producer
is obligated within 60 days of publication of this work offer
writing the National film archive
one intact copy of that work quality copies intended for cinematic performances
or more such copies under the conditions specified in paragraph 2
promotional materials for this work and a copy his literary
scenarios, in the form of the proposal to conclude a donation agreement in favor
Czech Republic. For referral of the case after the receipt of such offer applies
paragraph 5 accordingly. ".

Fourth in § 6, at the beginning of paragraph 7 the following sentence"
time the court pursuant to paragraph 5 or 6 of this thing becomes the property of the Czech Republic, with
is authorized to manage the National film archive ^ 12). ".

fifth in § 7 para. 1, the word" Creator ", the word" Czech ". | ||
sixth in § 8 par. 3, the words "to which it has permission to access work
public" shall be deleted and the words "civic association ^ 20)" are replaced by the words
'associations ^ 20) , institutes ^ 46). "

footnotes. 20 and 46 are added:

" 20) § 214 of Act no. 89/2012 Coll., Civil Code.

46) § 402 of the Civil Code. ".

Seventh in § 8. 6, the words" acts performed "is replaced by" acting
taken "and the word" void "is replaced by" invalid ".

eighth in § 9. 3 sentence of the third and fourth sentences are replaced by" the draft statute
Fund or its amendments, the Director of the Fund to the Minister of culture (hereinafter
"the Minister") and after consultation with the Supervisory Committee (the "Committee") and approval by the Council
Fund (hereinafter the "Council"). The Council considered a draft statute
Fund or changes in scope according to § 13 para. 1. ".

Ninth in § 10 paragraph. 1 point.), The words" fee from broadcasting commercials
^ 25) 'including footnote no. 25 repealed.

10. In § 10 paragraph. 1 point. b) the word "audiovisual"
replaced by the word "cinema". || |
11th in § 10 paragraph. 1 after letter g) the following point h) is added:

"h) performs methodological, conceptual and promotional activities in the field of cinema and film
industry. "

existing letter h) shall become point i).

12th in § 11 para. 1 the words" Supervisory Committee (the "Committee") "|| | replaced with the word "committee".

13th in § 12 para. 3 letter c) reads:

"c) issue a decision on the film incentives and incentive projects."
| || 14th in § 13 para. 1 point. c) the words "and taking into account the expert

Analysis "is replaced by" and conditions under which aid is granted
. "

15th in § 13 the following paragraph 4 is added:

" (4) If a member of the Council excluded from decisions on applications for aid
is excluded from decisions on all applications for aid submitted for the same subsidy
circuit in a call according to § 33 para. 1. ".
| || 16th in § 14 paragraph 2 reads:

"(2) Council members are elected and recalled by the Chamber of Deputies on the proposal
minister from the ranks of distinguished personalities who have experience in the field of cinematography
, the proposed trade union organizations of
only the authors of audiovisual works or an audiovisual works used,
associations, public benefit corporations, institutions and interest groups
legal entities active in the field of cinematography, except
collective management of copyright or rights
law related to copyright, and secondary and higher vocational schools, film
focus and universities focus of the film (hereinafter referred to as "professional
organization"). Proposals shall be submitted to the Fund, which is forwarded to the Minister. ".

17th in § 14 para. 8, after the word" Details "the words"
about the elements of a candidate for membership in the Council and the procedure for its | || discussions about election of the Chairman and Vice-Chairman of the Council and ".

18th in § 15 para. 1 letter a) reads:

") fully sui juris ".
| || 19th in § 16 para. 1, letter d) reads:

"d) the effective date of the decision of the court was a member of the Council
limited legal capacity".

20 . § 17 including the title reads:

"§ 17
The Committee


(1) The Committee supervises the activities and management of the Fund.

(2) In exercising the control under paragraph 1 are members of the Committee
entitled to inspect all documents and records of the Fund held by the Fund.

(3) Member of the Committee is excluded from discussion and voting on the matter and
paragraph 2 shall not apply if the case has a personal interest or
him in connection with this case or with access to documents
and records pursuant to paragraph 2 could be a personal advantage, either directly or through
kin. ".

Footnote. 30 is deleted.

21st V § 18 paragraph 2 reads:

"(2) Two members of the Committee are appointed and dismissed by the Minister, 2
Committee members are appointed and dismissed by the Minister of Finance and five members
Committee is appointed and removed by the proposal payer or taxpayer
audiovisual license fee by the Minister; proposals shall be submitted to the Fund, which is
forwarded to the Minister. ".

22nd in § 18 par. 3 second sentence deleted.

23rd in § 18 par. 9 for the word "Details" the words "
about the elements of a candidate member of the Committee and the procedure for its
hearing on the election committee chair and."

24th in § 19 para. 1 letter a) reads:

") fully sui juris".

25th in § 20 para. 1 point. b) the word "Minister" shall be replaced
"whomsoever is entitled to appoint him to the post. "

26th in § 20 para. 1, letter d) reads:

" d) the effective date of the decision of the court was a member of the Committee
limited legal capacity ".

27th in § 20 para. 1 point. g) the word" taxpayer "is replaced
'taxpayer or the taxpayer audiovisual charge."

28th V § 20 para. 2 of the introductory part, the words "Minister revokes
Committee member from office" are replaced by "He who is entitled to appoint a member to the Committee
function, it appeals."

29. In § 20 at the end of paragraph 2 is replaced by a comma and a letter
f) is added:

"F) suggested it and justifies payer or taxpayer audiovisual
fee on the bill was appointed member of the Committee.".

30th In § 21 para. 1 the words "for each organization and content
economic" shall be deleted and the end of the paragraph with the sentence "The proposals will be submitted
Fund, which is forwarded to the Minister.".

31st In § 21 par. 2 letter a) reads:

"A) fully own right".

32nd In § 21 para. 2 point. c) the words "and experienced" is deleted and the end
text of letter c), the words "has experience with activities whose
support is subject to the grant circuit according to § 31, which is designed for, and
".

33rd In § 21 para. 3, after the word "with" words "Council member
member of the Committee."

34th In § 21 para. 4, the words' employment relationship 'is replaced by'
basic employment relationship ".

35th In § 21 para. 5, the words "economic content and" are deleted.

36th In § 22 paragraph. 1, "from which the director of the Fund or its authorized employee
Fund in the presence of at least two members of the Council to the
authorized by the Council, by lot to choose from experts who create
expert analysis" and the last sentence deleted.

37th In § 22 par. 2 letter c) reads:

"C) the effective date of the decision of the court was a member of the Committee
limited legal capacity".

38th In § 22 paragraph. 3, at the end of subparagraph d), the word "or" is deleted.


39th In § 22 at the end of paragraph 3, the period is replaced by the word "or" and
following letter f), which reads:

"F) expert analysis prepared by an expert fails to comply with the Council resolution
purpose mentioned in § 23 para. 1.".

40th In § 23 para. 2 "one substantive and one economic expert analysis
" is replaced by "2 expert analysis."

41st In § 23 paragraph 3 reads:

"(3) The detailed requirements of the draft candidate for the procedure and expert
during his administration, the selection of experts for the preparation of expert analyzes on the essentials
expert analysis and amount of remuneration of the expert down the statute
Fund." .

42nd § 24, including footnote no. 47 reads:

"

§ 24 (1) The financial resources of the Fund are mainly

a) audiovisual fees,

b) administrative fees under this Act
|| | c) receipt of the agreed shares of the Fund to profit from projects supported

d) income from the disposal of property of the Czech Republic, with which the Fund is authorized to manage
,

e) interest Fund of funds deposited in the bank

f) income from equity investments of the Czech Republic to the business of legal
people in the film industry, with which it is authorized to manage the Fund,

g) income from public collections organized for the benefit of the Fund and support
cinema

h) revenue from the exploitation of cinematographic works, unless the Fund
transferred

i) revenues for the use of cinematic works where
Fund is the owner of copyrights, which it passed on other legal
regulation, for which the Fund deems manufacturer ^ 17)

j) income from securities acquired by the Fund from others ,

k) gifts, inheritances and legacies to the Fund

L) payments for breach of budgetary discipline ^ 32) including penalties,

M) subsidies from the state budget

N) subsidies from the state budget specifically earmarked for film incentives

O) the provision of annual subsidies from the state budget specifically intended to provide support
cinema, the amount and method of calculation governed by § 24a
and

P) additional resources provided by other legislation ^ 33).

(2) Balance of financial resources of the Fund at the end of the calendar year remains
Fund and is transferred to the next calendar year;
balance resources of the Fund pursuant to paragraph 1. m) to o) can be used in the coming years
only for the purpose for which the grant was given, in accordance with paragraph 3
, these grants are subject to a financial settlement for the year in which the termination occurs
use or provision of funds for the intended purpose
.

(3) The financial resources of the Fund pursuant to paragraph 1. a) to m), o) and p)
shall be paid by providing support for cinema circuits according to § 31
and other expenses, including pursuant to § 11 para. 4, if they are not covered
of grants according to § 11 Sec. 4. financial resources of the Fund pursuant to paragraph 1
point. n) shall be paid providing film incentives. Subsidies from the state budget
pursuant to paragraph 1. o) to the amount provided for in § 24a
claimable.

(4) The Fund creates a fund cultural and social needs, whose work and
management of the funds, the provisions of the special legal provisions similar
^ 47).

(5) The Fund may, after prior approval of the Ministry of Finance set up by
bank or foreign bank branch beyond the accounts with the Czech National Bank
account or accounts to be maintained by a part of the financial resources referred to in paragraph
1, and from which you can make
expenses associated with working via your credit card during
business trips. Using payment cards from these accounts can make
other expenses, the reimbursement can not be done any other way
.

47) Decree no. 114/2002 Coll., On fund cultural and social needs,
amended. ".

43rd after § 24 the following § 24a is inserted :

"§ 24a

(1) The financial source of the Fund shall be granted
subsidies from the state budget, the amount corresponding to the amount of proceeds from the Fund
audiovisual license fee for the calendar year preceding the calendar
year in which the Fund draws up its budget for the following
calendar year.

(2) The basis for determining the amount of the proceeds referred to in paragraph 1, the annual financial statements of the Fund
.. "

44th In § 25, at the end of subparagraph b) the word" and "is replaced by a comma. | ||
45th In § 25, at the end of subparagraph c) the period is replaced by the word "and" and the following
point d), which reads:

"d) a fee from broadcasting commercials." .

46th in § 26 paragraph 6 reads:

"(6) the payer of the fee cinematic presentation is obliged to keep records
for the charge, which contains all data related to | || fee obligations, especially

A) the name and date of the audiovisual work organizing cinematic
performances

B) the number of viewers cinematic performances and entrance fee

Selected for organizing cinematic presentation. ".

47th after § 28, the following new § 28a to 28c, which, including the title added:

" § 28a

Fee from broadcasting commercials

(1) The payer of the fee from broadcasting commercials is an operator other than
local or regional television broadcasting unprotected conditional
approach this transmission operates under license to broadcast
's distributed via transmitters and spread the program to
which are also categorized cinematographic works.

(2) The charge of broadcasting commercials is income from broadcasting commercials.

(3) The charge of broadcast advertising is the taxpayer who

A) is an entity revenue from broadcasting commercials,

B) no entity revenue from broadcasting commercials.

(4) If the taxpayer achieves revenue or income
indirect selling airtime through people who are related parties
under the law regulating income tax of the taxpayer and not the end users
airtime includes the
into the base fee instead of revenue or income revenue or income, which would
taxpayer achieved through direct sale of airtime.

(5) The rate of tax on broadcast advertising is 2%.

(6) Fee period is the calendar year.

(7) Taxpayer charge of broadcasting commercials is obliged to keep tabs
fee for data relating to its fee obligations, and it


A) the date on which it was granted airtime for advertising,

B) the name of the person that the taxpayer provides broadcasting time

C) tax identification number of the person providing the taxpayer broadcast
time

D) the total monetary value of advertising that has been
granted to date under subparagraph

A) for a charge period

E) the amount calculated fee for the fee period.

§ 28b

Calling charge of broadcasting commercials

(1) When the total fee revenue from broadcast advertising less than 150
000 000 CZK, the fee will increase to make up the charge of broadcast advertising
which is calculated as the product

A) the difference between the amount of CZK 150 million and the total fees from broadcast advertising of all taxpayers
and

B) coefficient.

(2) The coefficient is calculated by dividing the fee from broadcasting commercials
taxpayer and the sum of fees from broadcast advertising of all taxpayers.

(3) Calling the charge of broadcasting commercials is an accessory charge.

§ 28c

Determination and payment Match charge of broadcasting commercials

(1) The trustee fee levied Match charge of broadcast advertisements
payment notice, which shall be charged a fee.

(2) Calling the charge of broadcasting commercials is payable within 30 days
date of receipt of payment.

(3) If the administrator Doměřuje charge a fee of broadcast advertising manager
charge Domer ex officio Match charge of broadcasting commercials
all taxpayers. When assessed a Match charge of broadcasting commercials
higher than the last set Match, the difference is payable within 30
days of receipt of the additional payment assessment. ".

48th in § 29 para. 4, the word "taxpayer" the words "or
taxpayer."

49th in § 29 para. 5, after the word "taxpayer" the words "or
taxpayer."

50th in § 29 para. 6 the words "the form and structure"
replaced by the word "structure" and at the end of the paragraph with the sentence "Statement of fees
payers and taxpayers charges must be filed electronically | || through an electronic application accessible manner enabling remote access
.. "

51st in the fourth chapter heading part 4 reads:" Evidence in support
cinema. "

52 . the heading of § 30 reads: "Evidence in support of cinema."

53rd in § 31 para. 2 point a) is deleted.

existing letters b) and c) are renumbered a) and b).

54th in § 31, paragraph 3 shall be added:

"(3) the Fund shall issue on 31 January of each year in a way that allows remote access
the funds that are planned in the year
provide, in particular, the estimate

A) the total expenditures of the Fund in all circuits subsidy under paragraph 1
per calendar year,

B) spending under the headings of each calendar year

C) spending under the headings corresponding to the various challenges
according to § 33 para. 1. ".

55th in § 32 par. 2," a contract is negotiated special provisions | || a share "are replaced by" in its decision on granting aid to state
share. "

56th in § 33 paragraph 1 reads:

" (1) the Fund, on the basis concepts Council announces a call for applications for support
cinema. ".

57th Footnote. 36 is deleted, including the reference to footnote remark
.
|| | 58th in § 34 para. 4, the words "b) to g)" is replaced by "b) to f) and

Cases referred to in § 39 par. 3 also prerequisites according to § 39 paragraph.
1 point. a) "and at the end of the paragraph with the sentence"
fulfillment of the preconditions pursuant to § 39 paragraph. 1 point. b) to f) shall be certified by affidavit. ".

59th In § 35 after paragraph 3 new paragraphs 4 and 5 are added:

" (4) The process which Council decisions are taken on applications for aid
cinema, determine the status of the Fund. In the Decision, the Council
deal also with expert analysis.

(5) The Council may, in exceptional cases even without expert
analysis, especially if the Fund does not have enough experts appointed for
respective circuit according to § 31 who are not disqualified for bias, or if
expert, who was responsible for drafting expert analysis, expert analysis
not deliver on time. ".

Former paragraphs 4 and 5 shall be renumbered 6 and 7

60th in § 35, the following paragraph 8, added:

"(8) For management, which decides on cinema promotion
by this Act shall not apply to § 146 of the administrative Code.".

61st in § 36 para. 1, 3 and 4, the words "the conditions laid down in the" deleted.

62nd in § 36 the following paragraph 5 is added:

"(5) Request amend the decision on cinema promotion is served in
electronically through an electronic application accessible
manner allowing remote access. Request for change of decision support
cinema applicant must be inserted electronically into the system
Fund maintained in a manner allowing remote access. ".

63rd in § 37 para. 1 sentence replace the second sentence "Fund Office shall forward the request to the Council
support cinematography by previous sentence and expert analysis
.."

64th In § 37 at the end of paragraph 1 the sentence "to stop the proceedings
requests for support cinema that does not meet the formal requirements
according to § 34, made by the Director of the Fund. ".

65th in § 37 paragraph 2 reads:

" (2) The application for support of cinematography in paragraph 1
Council must decide within 90 days from the deadline for submission of applications for support
cinema. ".

66th in § 37, paragraph 3 shall be inserted: | ||
"(3) the Council vote on the request to support cinematography captures
report, which includes information on how each member of the request
evaluated and how it voted on.".

67th in § 38 par. 1 point.), the words "the conditions laid down in the" deleted.

68th In § 38 par. 1 at the end of the text of letter b) the words "and
protocol on the Council vote on the request to support the cinema and
request to amend a decision supporting the cinema."

69th In § 38 par. 1 letter c) reads:

"C) information

first amount and form of aid Cinematography and
deadline for completion of the project, whose implementation was to support cinematography
granted

second changes in the amount or form of aid
cinema or deadline for completion of the project, which were chosen on the basis of an application pursuant to § 36
and

third refusal of support for cinema and requests for change || | decision on cinema promotion. ".

70th § 39 including the title and footnote no. 48 reads:

"§ 39

Beneficiary cinema

(1) The beneficiary of cinema must meet the following requirements:

a) integrity; be considered as irreproachable whoever
was finally convicted of property or economic crime, including
when it comes to preparation, attempt or participation in such criminal activity
if him never to have been convicted; if it is a
legal entity, this requirement must be met by the
legal entity and its statutory authority or any member of the statutory body, and
if the statutory authority of the beneficiary or member of the statutory body
beneficiary legal entity , this requirement must meet
as the legal entity and its statutory authority or any member
statutory body of this legal entity; if the aid beneficiary
foreign legal entity through its branch, the assumption
under this subparagraph shall be met, besides the stated persons, also
head of this branch; this assumption
beneficiary must meet in relation to both the Czech Republic and the country of his residence,
place of business or residence

B) not conducted the insolvency proceedings, which are dealt bankruptcy or impending bankruptcy
recipient in the last 3 years has not been decided by the bankruptcy
rejecting the insolvency petition because his property is insufficient to cover the
costs of insolvency proceedings, or cancellation of bankruptcy because creditors
to satisfy his property was completely insufficient, or not
against him sequestration by other legislation

C) is not in liquidation,


D) is not payable outstanding premiums and penalties for public
health insurance, both in the Czech Republic and in the country where,
place of business or residence

E) has recorded arrears for financial management bodies of the Czech Republic and
Customs Administration of the Czech Republic or similar bodies in the State in which the
place of business or residence except
arrears which has allowed the deferment of payment or distribution of its
payment by installments,

F) is not payable outstanding premiums and penalties for social
security contributions and the state employment policy, both in
Czech Republic and the State of residence, place of business or permanent residence and


G) does not have outstanding debts owed to the Fund.

(2) In order to substantiate the applicant's integrity, who is a citizen of the Czech Republic
, the Fund will require by another law
extract from the criminal records of the applicant. If the applicant is a legal entity with
based in the Czech Republic, will require an extract from the Register
punishment of the legal person and also a statutory body or any member
statutory body of the legal person, and if the
statutory body or member of an organ of the legal person
also a legal entity based in the Czech Republic, will require
can also extract from the criminal records of a legal person that
acting in the capacity of the applicant
and also the statutory body or each member of the statutory body of the legal person,
acting in the capacity of the applicant.

(3) If the applicant is a citizen of another state or a citizen of the Czech Republic
which in the past 3 years continuously resided in a state for at least 6 months
, connects to substantiate a statement of integrity
criminal records or an equivalent document issued by a competent judicial or administrative authority
this state or country in which the last 3 years
continuously resided for at least 6 months (hereinafter
"foreign excerpt from the criminal record"). If the applicant is a citizen of another state
, connects to substantiate integrity also extract from the register
penalties Czech Republic (hereinafter referred to as' domestic excerpt from the criminal record ").
If the applicant is a legal person, it connects to substantiate integrity
Foreign extracts from criminal records and domestic
extract from the criminal records of such legal entity and also
statutory body or each member of the statutory body, and
if its statutory body or a member of its statutory body, also joins
foreign listing of domestic criminal record and extract from the register
punishments such legal entity and also the statutory body or each member of the statutory body
the legal person. A foreigner who has been or
is a citizen of another EU Member State, or who had
or residing in another Member State of the European Union, may place
foreign excerpt from the criminal record integrity excerpts from the
Criminal records Annex containing information that is entered in the
criminal record of another Member State of the European Union ^ 48).

(4) If the State does not issue referred to in paragraph 3 foreign excerpt from the
records, submit individual declaration of irreproachable character made before a notary
State of which he is a citizen, or a notary in the state last
residence, or before a notary Czech Republic.
These documents must not be older than three months and may be replaced with a certificate of recognition
professional qualifications, if such a document proving the fulfillment of the conditions
integrity and not older than 3 months.

48) Act no. 269/1994 Coll., On Criminal Records, as amended
regulations. ".

71st in § 40 paragraph 3 reads:

" (3) the beneficiary of the Fund in the amount of CZK 3 000 000 and above is required to submit
Fund, together with the statement referred to in paragraph 2
auditor's report on the verification of the costs incurred. Particulars of the auditor's report, which are
accordance with law no. 93/2009 Coll., On auditors, and amending certain laws
(Auditors Act), as amended, and
standards of the International Auditing and Assurance standards Board (IAASB) provides
methodology Fund. ".

72nd in § 40, the following paragraph 5 is added:

" (5) All submissions related support cinematography, which
applicant or beneficiary amounts to the Fund shall be submitted in electronic form via
e
applications accessible manner allowing remote access. Such submissions must be an applicant or a recipient of aid
cinema inserted electronically into the system
Fund manner allowing remote access. ".

73rd § 42 including the title and footnote no. 49 reads:

"§ 42

Conditions for providing film incentives and definitions


(1) Film can provide an incentive for the production of audiovisual works

A) whose production is at least partially takes place in the Czech Republic

B) that

First fiction or animated audiovisual work whose length is
least 70 minutes,

Second documentary audiovisual work whose length is at least 70
minutes

Third audiovisual work of fiction series whose length is at least 30
minutes or more audiovisual series of such works, or

Fourth audiovisual works animated series whose length is
least 5 minutes or more audiovisual series of such works,

C) that meets the content requirements, which for the purposes of film
incentives means that the content of an audiovisual work

First in accordance with the relevant regulations of the EU-49), which proves
cultural test when applying for registration

Second in accordance with the laws of the Czech Republic and

Third not pornographic in nature, it does not endorse violence or openly offend human dignity
and

D) the total amount of eligible costs achieved without the added tax value of at least


First 15 million CZK in the case referred to in point b) of point 1

Second 2 000 000 CZK in the case referred to in point b) Section 2

Third 8,000,000 CZK in the case referred to in point b), point 3, if the incentive
project one part of audiovisual fiction series,

Fourth times the amount of CZK 8,000,000 and the number of parts in the case referred to in point b)
point 3, if the incentive project multiple parts played by audiovisual
series

Fifth 1,000,000 CZK in the case referred to in point b) of Point 4, if the incentive
project one episode of the animated series, audiovisual, or

6th times the amount of CZK 1 000 000 and the number of parts in the case referred to in point b)
point 4, if the project more incentive parts
audiovisual animated series.

(2) For the purposes of film production incentives audiovisual work means
purchase audiovisual recording of an audiovisual work, which includes

A) preparatory work

B) shooting, in the case of animated audiovisual works and animation

C) finishing.

(3) incentive project means the production of audiovisual works and related activities
towards the acquisition of its audiovisual recording
, which are incurred eligible costs under paragraph 4.
incentive part of the project are working upstream production
forming and development of the audiovisual work, including in particular the creation
scenarios under which an audiovisual work is to be created and
activities related to securing financial resources for its production. If
incentive project, one or more pieces of fiction or animated
audiovisual series, are included in the number of parts such series
decisive in determining the amount of eligible costs under subsection 1.
D) all other parts of that series, which, albeit partial, production
in Czech Republic ensures the same applicant in the period from submission of application for registration
incentive project to submission of the film incentive unless
production of such parts in another part of the incentive project.

(4) For the purposes of film incentives to eligible costs mean tax-free value added


A) administrative fee paid when filing the application for registration
incentive project and the costs of the applicant to supply goods and services directly related
incentive project by a person who has
place of business, permanent residence or registered office in the Czech Republic and
which is in the Czech Republic registered for income tax
condition that the corresponding income of such person is not subject
taxes similar to income tax in another country than in Czech Republic, and if
for the payment of such costs by the applicant occurred after the submission of the registration
incentive project, that has been decided according to § 45 para.
3, and before applying for film incentive

B) the cost of the applicant to pay the actors and crew members who have
place of business, place of residence or domicile outside the territory of the Czech Republic
if this remuneration subject to income tax in the Czech Republic, and if | || for the payment of such costs by the applicant occurred after the submission of the registration
incentive project, that has been decided according to § 45 para.
3, and before applying for film incentive

C) the income of the applicant in the nature of his remuneration for the procurement of
audiovisual works, or parts thereof, that the applicant has paid
prior to application of the film incentive, if the applicant is a person who is not a producer nor
co-produced audiovisual work, but the person who
to order the producer or co-producer of the audiovisual work provides
production of audiovisual works or part thereof within the incentive project
if such income of the applicant is not subject to taxes similar to income tax

In a country other than the Czech Republic. Proceeds applicant under this
letters may be deductible at most equal to the difference
total revenues of the applicant related to the implementation of incentive
project and the total costs of the applicant related to the implementation of the project
incentive and simultaneously a maximum of 7%
total costs of the applicant related to the implementation of the incentive project.

(5) Fund provides

A) positive and a negative list of eligible costs and eligibility rules more
costs

B) the method of proving their eligibility and costs,

C) details of providing film incentives in the law modified,

D) way of proving that the conditions for granting incentives
film under the law, the statute of the Fund or the Fund's decisions and

E) list of activities that fall within the production of audiovisual works for purposes
film incentives.

(6) Minimum duration of the audiovisual work pursuant to paragraph 1.
B) must be complied with when first making an audiovisual work
public in a manner for which it was primarily designed.

49) Communication from the Commission 2013 / C 332/01 on State aid
films and other audiovisual works. ".

Footnotes. 38 to 40 are deleted, including the reference to | || footnote.

74th in § 43 paragraph 4 reads:

"(4) the film provides an incentive

A) an amount corresponding to 20% of eligible costs pursuant to § 42 para. 4
point. a) and c)

B) an amount corresponding to 66% of the amount of income tax collected or deducted
in the Czech Republic of the costs eligible under § 42 para. 4
point. b) and

C) in respect of eligible costs under § 42 para. 4
representing in aggregate more than 80% of the total cost of production
audiovisual work; If the eligible costs pursuant to § 42 para. 4
exceed 80% of the total cost of production of audiovisual works
is used when calculating first film incentives of eligible costs
according to § 42 para. 4 point. a), then the eligible costs according to § 42 paragraph
. 4 point. c) and finally the costs eligible under § 42 para. 4
point. b) until a specified maximum allowable amount of eligible costs
achieved. ".

75th in § 43, paragraphs 6 and 7 are deleted.

76th § 44 including the title and notes fn. 50 and 51 reads:

"§ 44

Application for registration incentive project

(1) An application for registration incentive project may submit only person
who is a tax resident of the Czech Republic ^ 50) or
is a tax resident of another EU member state or one of the countries of the European Economic
space has the Czech Republic
permanent establishment ^ 51) and the producer or co-producer
audiovisual work, or for the producer or co-producer of audiovisual works
order to ensure the production of audiovisual works
or part thereof.

(2) An application for registration incentive project submitted in electronic form through
e
applications accessible manner enabling remote access. Application for registration incentive project
applicant must be inserted electronically into the system
Fund maintained in a manner allowing remote access.

(3) An application for registration must be accompanied by an incentive alongside
basic requisites of a request by the Administrative Procedure also cultural test
whose contents determine the status of the Fund, and other appendices to the application, which
determine the status of the Fund.

(4) When filing the application for registration incentive project, the applicant
obliged to pay an administrative fee.

(5) In relation to the consistent about investment project may apply for registration
incentive project more applicants.

(6) An application for registration incentive project can not give a person who
was delivered a certificate of registration issued by the incentive project at its
request in relation to the same about investment project according to § 47, unless the certificate
registration incentive project was canceled by the Fund pursuant to § 47 paragraph
. 4. the application for registration incentive project
can not give a person who has received a certificate of registration issued
incentive project at its request in accordance with § 47 in relation to another
about investment project if the certificate of registration incentive
project was canceled by the Fund pursuant to § 47 para. 4, for a period of 2 years from the date of entry into force
decision to cancel the certificate of registration incentive
project.

(7) The Director of the Fund may be due to special consideration
stop accepting applications for registration incentive project. Communication that
accepting applications for registration incentive project is stopped and the time after
by this measure applies Fund in a manner allowing remote access
. After such a defined period not to submit applications for registration
incentive project.


50) § 17 par. 3 of Law no. 586/1992 Coll., On income taxes, as amended
.

51) § 22 par. 2 Act no. 586/1992 Coll., As amended
regulations. ".

77th in § 45 para. 1 last sentence, the words' request for
registration incentive project rejects "are replaced by" the procedure for requesting
resolution stops "at the end of paragraph the following sentence" If the application for registration
incentive project submitted in time according to § 44 para. 7 | || Fund also application procedures Resolution stops. If the applicant does not qualify
according to § 44 para. 1 first sentence, or if the application for registration
incentive project made in contravention of § 44 para. 6
Fund rejects the request. ".

78th in § 45 paragraph 2 reads:

"(2) If the Fund under paragraph 1 of the application for registration incentive
project stopped or refused, to forward the request for registration incentive
Commission project for film incentives (hereinafter "Commission")
which shall consider it in terms of meeting content and assumptions
opinion will determine whether the incentive project meets the content requirements
to provide incentives for the film, and if it determines that
incentive project does not meet the content requirements for the granting of incentives to film in your opinion
reasons. ".

79th in § 45 para. 3, the words", and within 30 days of submission | || application for registration incentive project "is deleted at the end of paragraph
to supplement the phrases" Fund in the registration certificate
set a deadline for filing an application for registration of the project and incentive conditions
mandatory for applicants to provide information on the implementation of incentive
project fund. The Fund may in the registration certificate incentive
project indicate such conditions, the breach of the applicant's
considered less serious. ".

80th in § 45 para. 5, the words", in Within 30 days of filing the application for registration
incentive project "and the last sentence deleted.

81st in § 45 para. 6 of the word" project "the words" and against the resolution
Fund to stop the proceedings. "

82nd in § 45, paragraphs 7 and 8 are added:

" (7) the application for registration incentive project can apply again
was- when about her decision under paragraphs 1 or 5. the applicant may request a registration
same incentive project filed after the deadline for submission of
records incentive project specified in the certificate of registration
incentive project; for the purposes of assessing eligibility
costs pursuant to § 42 para. 4 in this case is considered as a decisive day
filing repeated requests for registration incentive project.

(8) For the purpose of providing film incentives are considered to be the same
projects within which to be submitted applications implemented
production of audiovisual works on the basis of the same, albeit amended
scenarios, regardless a possible name change. ".

83rd § 46 to 48, including the title added:

" § 46

Application for registration incentive project

(1) An applicant who has received a certificate of registration incentive
project is entitled to submit an application for registration of the incentive project, and
at the latest within the time specified in the certificate of registration incentive
project if | ||
A) meets the requirements of § 50 par. 2

B) did not violate the conditions specified in the certificate of registration incentive
project, except in such circumstances, the infringement of the applicant's
according to the certificate of registration incentive project
considered less serious

C) of the same records incentive project has not yet claimed
another person, unless the certificate of registration issued incentive project
such request has been canceled or any other person lapsed
deadline for submitting a film incentive by § 48

D) certificate of registration incentive project, which was at his request
issued by the Fund pursuant to § 47 in relation to the consistent about investment project
Fund was finally abolished by § 47 para. 4, and

E) any other certificate of registration incentive project, which was to
his request issued by the Fund pursuant to § 47, the Fund was finally canceled
according to § 47 para. 4 during the previous two years.

(2) An application for registration of an incentive project is given in electronic form through
e
applications accessible manner enabling remote access. Application for registration incentive project
applicant must be inserted electronically into the system
Fund maintained in a manner allowing remote access.

(3) An application for registration of an incentive project include the following basic requirements
application pursuant to the Administrative Procedure also annex, which provides
Statute of the Fund.

§ 47

Examination of the records of the incentive project and registration incentive project


(1) Unless an application for registration of any incentive project

Requirements stipulated by law or the Fund, the Fund
invite the applicant to amend it. If the application for registration incentive
project completed within the deadline set by the Fund is deemed to be the date
complete and properly filed application filing date of completion of the application for registration
incentive project. If the applicant request for registration incentive
project fails within 10 working days of receipt of the invitation Fund
Fund application procedures Resolution stops.

(2) If the applicant or incentive project
fulfill the conditions laid down by law or the Fund, the application for registration
incentive reject the project.

(3) does not proceed if the Fund pursuant to paragraph 1, third sentence or paragraph
2, issue a certificate of registration incentive project. A certificate of registration
incentive project includes the estimated amount of film
incentives. The fund certificate of registration incentive project
determine the conditions binding on the applicant in respect of an obligation under § 50 par. 3
point. d) compliance with the deadlines in the implementation of the project and incentive
provide information regarding the implementation of the incentive project
Fund. The Fund may in the certificate of registration of the project to determine incentive
in accordance with a request for records incentive project for requesting
incentive shorter period than the period provided in § 48 para. 1. The Fund may
in certificates registration incentive project indicate conditions such
applicant whose violation is considered minor.

(4) If the applicant, which was delivered a certificate of registration
incentive project violates the conditions set forth therein, except those whose
violations, according to a certificate of registration incentive project
considered less serious the Fund may decide to cancel the certificate of registration
incentive project. If after issuing a certificate of registration
incentive project becomes clear that the applicant has not at the time
previous certificate of registration incentive project
conditions specified in the certificate of registration of the same incentive project, except
those whose violations, according to the certificate of registration incentive
project considered less serious, the Fund may decide to cancel the certificate of registration
incentive project.

(5) If, after issuing a certificate of registration for the incentive project
that eliminates the incentive implementation of the project, or the fact that
change of circumstances will not be possible for the production of audiovisual works to bring
application for film incentives, the applicant shall be required to inform without delay
Fund. Fund decides to cancel the certificate of registration
incentive project.

(6) If, after issuing a certificate of registration for the incentive project
fact that a change in circumstances, increase or decrease the estimated amount
film incentives by more than 5% or more than 1000
000 CZK, the applicant shall submit an application for amendment to the certificate of registration
incentive project, by the date specified in the certificate of registration
incentive project. The Fund will issue a decision on changing the certificate of registration
incentive project.

(7) If the applicant, which was delivered a certificate of registration
incentive project ceases to meet the conditions pursuant to § 50 para. 2, it is obliged
shall promptly inform the Fund. Fund decides to cancel the certificate of registration
incentive project. Where else Fund that
applicant who has received a certificate of registration incentive
project ceases to satisfy the conditions pursuant to § 50 para. 2
decides to cancel the registration certificate incentive project.

(8) against the decision of the Fund on an application for registration of the incentive project, a
cancellation of the registration certificate incentive project and amending the certificate of registration
incentive project and against the resolution fund to halt the proceedings
can not be appealed.

(9) Records of incentive projects and deadlines
Fund publishes a manner allowing remote access.

§ 48

Request movie incentive

(1) An applicant who has received a certificate of registration incentive
project is entitled to submit a film incentive
no later than the expiration of 4 years from the date on which it was delivered the certificate of registration || | incentive project, unless the certificate of registration incentive
project a shorter period if

A) a certificate of registration Incentive Fund project was not canceled

B) meets the requirements of § 50 par. 2nd

(2) An application for film incentives are administered electronically via e
applications accessible
manner allowing remote access. Request movie incentive applicant must be inserted in
electronic system maintained by the Fund in a manner allowing remote access
.

(3) If a part of the incentive project, the filming of audiovisual works in

Czech Republic to the extent of at least 10 days of shooting, and unless the
animated audiovisual work, a request for film incentives in relation to one
about investment project submitted successively twice, in relation to the different eligible
costs. The first of the two requests may be filed
after the shooting audiovisual works in the Czech Republic.
In relation to the first of two such successive applications for film incentives
however, must be met minimum threshold of eligible costs pursuant to § 42 para. 1
point. d). Otherwise, you can request a film incentive in relation to one
about investment project submitted only once, unless the previous application
rejected or proceedings stopped her.

(4) The amount corresponds film incentive upon request of the film
incentive may be higher than the estimated amount of film incentives
mentioned in the certificate of registration incentive project, up to 5% but not more than 1 000 000
CZK. When submitting successively two applications for film incentives in relation to the same
about investment project in accordance with paragraph 3, the provisions
first sentence to the sum of the amounts referred to in the two applications for incentive.

(5) An application for film incentives include the following basic requirements
application pursuant to the Administrative Procedure attachments that determine the status of the Fund.

(6) The application of the film incentive auditor's report, which is
entitled to perform audit activities under another legal provision
^ 44) and who has concluded an insurance contract whose object is
liability insurance damage caused in the exercise of their activities
third party and the agreed limit of indemnity is at least 100,000
000 CZK. Particulars of the auditor's report, which are in accordance with law no.
93/2009 Coll., On auditors, and amending certain acts (
Auditors), as amended, and standards of the Council for International Auditing
and Assurance standards Board (IAASB) establishes the methodology
Fund. ".

Footnote. 42 is deleted.

84th in § 49 para. 1 the words' request for film incentive rejects "
replaced by" the procedure for requesting a resolution to stop. "

85th in § 49 para. 2, the words" within 30 days of receipt of the request for the provision film
incentives "and the words" at the same time "are deleted.

86th in § 49 at the end of paragraph 2 sentence" However if a request for
film incentive amount corresponding movie encourage greater
than those resulting from this law, the Fund disapproves the application and in the decision
film incentive will determine the amount of film incentives in accordance with this Act. ".

87th in § 49 par. 3, the words" information obligations according to § 47 para. 11 "
replaced by" conditions on the certificate of registration incentive
project, with the exception of those whose violation by the certificate of registration
incentive project considered less serious. "

88th In § 49 para. 4, the number "14" is replaced by "30" and at the end of the text
first sentence the words "unless the applicant at the time of payment
film incentives qualifies under § 50 par. 2".

89th In § 49 para. 5, the words "no appeal" are replaced by "a resolution against
Fund to halt the proceedings can not be appealed."

90th In § 49, paragraph 7, which reads:

"(7) If the applicant ceases to satisfy the conditions pursuant to § 50 para. 2
payment before the film incentives, or if it is revealed that an applicant
or incentive project did not meet the conditions for issuing || | incentive film Fund, the decision to cancel the film incentive.
against the decision of the Fund for the revocation of the film incentive will not
appeal. ".

91st In § 50 par. 2 point. a) the words "point. b) to g)" shall be replaced
"and § 44 para. 1".

92nd In § 50 para. 2 at the end of the text of letter c) the words "or
execution".

93rd In § 50 par. 3 point. a) the words "selected accounting entries are recognized on an incentive
project and actually correspond to the implemented
about investment project" is replaced by "the relevant accounting entries are recognized
incentive for the project and related to its implementation."

94th In § 50 par. 3 point. b) the words "termination incentive
implementation of the project" is replaced by "payment film incentives and the challenge is to provide
Fund".

95th In § 50 par. 3 letters c) to e), added:

"C) fulfill the conditions contained in the registration certificate incentive
project and a certificate of registration incentive project

d) in the closing titles of audiovisual works, construction of which was part of the incentive
project noted that the production of audiovisual work was supported
film incentive under this Act in the manner specified in
certificate of registration incentive project

e) free of charge to provide the Fund with a copy of the audiovisual work, the production || | incentive was part of a project on a sound and picture recording
, within 6 months of first making an audiovisual work

Public. ".

96th in § 50 para. 3 letter f) shall be deleted.

97th in § 50 paragraph 4 reads:

'( 4) violation of the obligations under paragraph 3 is considered a breach of budgetary discipline
according to another legal regulation 43). ".

98th in § 51 paragraph 5 reads:

" (5 ) Members of the Commission are appointed and dismissed by the Minister from among
distinguished personalities who have experience in the audiovisual field,
proposed professional organizations. Proposals shall be submitted to the Fund, which is
forwarded to the Minister. ".

99th in § 51 paragraph 10 reads:

" (10) The detailed requirements of the draft candidate and member of the Commission | || procedure during its administration of the election of the President and Vice-President of the Commission and
meetings and other activities of the Commission determine the status of the Fund. ".

100th in § 52 paragraph. 1 letter a) reads:

") fully sui juris".

one hundred and first in § 52. 4 the words "employment relationship" is replaced by "the basic
employment relationship."

102. In § 52 paragraph. 5 letter d) reads:

"d) the effective date of the decision of the court was a member of the Commission
limited legal capacity".

103rd V § 55. 4 point. c) the words "free transfer of ownership"
replaced by "the form of the proposal to conclude a donation agreement" and the words
"one undamaged copies" are replaced by "one intact copy
" .

104th Under § 57 the following § 57a, including the heading reads:

"§ 57a

The intensity of public support

(1) The intensity of public support, which for the purposes of this Act
amount of public support granted to the project, whose implementation has been
aid under this Act, shall not exceed

A) 60% of the total cost of the project, if it is a project that
implementation is granted cinema circuit in accordance with § 31 paragraph
. 1 point. a) or b), and which is realized in coproduction applicants for support
cinema and one or more co
with a place of business, place of residence or registered office in the territory of another Member State
Convention or

B) 50% of the total project cost in other cases.

(2) The intensity of public aid under paragraph 1 may be increased up to
90% of the total cost of the project, if it is a culturally challenging project
or if it is implemented within the project development, production, distribution
promotion or culturally challenging audiovisual work.

(3) The criteria for assessing the cultural complexity of the project or
audiovisual works in accordance with paragraph 2 determine the status of the Fund. Whether
relevant project or audiovisual work, whose implementation is supported
cinema under this Act, is culturally
demanding project or audiovisual work and what is in this case
highest intensity of public support fixed by the Council in its decision to grant the aid
cinema, except in accordance with the following sentence.
Whether audiovisual work, whose implementation is provided
film incentive and in relation to which it was not the date of application of the film incentive
issued a decision granting support in the cinema circuit
according to § 31 paragraph . 1 point. b) culturally demanding
audiovisual work and what is in this case, the maximum intensity of state aid, the Commission determined
opinion. The Commission's opinion is binding upon the Fund in determining the conditions for granting
film incentives in the decision to film incentive.

(4) The public support is deemed to support cinematography and film
incentive under this Act or any other resource in the nature of public support
^ 49) provided to project applicants
support the cinema or applicant a film incentive and all others
natural or legal persons that are involved in financing the project.
The total project costs are considered costs of the implementation of the entire project
incurred by the applicant for cinema promotion applicant for
film incentive or other persons involved in the project.
In the case of film incentives for this purpose means the entire project
production of audiovisual works, not just part of production realized in the context of
incentive project.

(5) Fund establishes the procedure for identifying and demonstrating the intensity
public support. ". Article II





Transitional Provisions first experts appointed before the entry into force of this Act separately
for the economic content and the effective date of this Act repeals
specialization and are considered experts appointed by
Act no. 496/2012 Coll., as amended, effective from the date of
entry into force of this Act.

second on aid applications cinematography filed before the entry into force of this Act
Fund decides by Act no. 496/2012 Coll., as amended effective before
the effective date of this Act.

third on the application for registration incentive project, on an application for registration

Same incentive project and application for film incentives in relation to the same
about investment fund project decided by Act no. 496/2012 Coll., As amended
effective prior to the effective date of this Act, if it was || | at least request a registration incentive project submitted before the date
effective date of this Act. The application for registration incentive
project filed after the entry into force of this Act, but before January 1
2017 as well as the application for registration of the same project and incentive
applications for film incentives in relation to the same about investment project | || decide Fund under Act no. 496/2012 Coll., as amended, effective from 1 January 2017.
Applicants whose requests for records incentive project
was before the effective date of this Act shall in accordance with § 47 | || paragraph. 5, 6 or 7 of the Act no. 496/2012 Coll., As amended, effective
prior to the effective date of this Act, shall apply for registration incentive
project according to § 46 para. 2 of Act no. 496/2012 Coll. in the wording effective
before the effective date of this Act within three months from the date of
entry into force of this Act. Requests for registration incentive
project submitted before January 1, 2017 the Fund will decide no later than 31 January 2017.


Fourth For fee obligations in charge of posting ads for
fee period preceding the effective date of this Act, and
for the fee period, which began in 2016, as well as the rights and obligations
related thereto, shall be used Act no. 231/2001 Coll., on
radio and television broadcasting and amending other laws
, as in force before the effective date of this Act.

Fifth Committee members appointed under the existing legislation
perform functions until the nomination of at least five members of the Committee
by Act no. 496/2012 Coll., As amended, effective from the date of entry into force of this Act
.

6th Until the Fund runs an electronic application for filing an application for registration
incentive project, the application for registration incentive
project request to amend the certificate of registration of the project and incentive
applications for film incentives, such requests shall be made in writing
using forms published by the Fund in a manner allowing remote access.

7th Until the Fund runs an electronic application submission
admission fee, the fee statement submitted in writing or electronically
using forms published by the Fund
manner enabling remote access.

8th The amount of revenue for the purposes of § 24a of Act no. 496/2012 Coll., As amended
effective from the date of entry into force of this Act, designated by
annual financial statements of the Fund for 2015, which corresponds to the sum of income from fees and audiovisual
Income from fees from broadcasting commercials.
PART TWO


Amendment to Act no. 231/2001 Coll., On radio and television
broadcasting and amending other laws, as amended
Article III


In Act no. 231/2001 Coll., On radio and television
broadcasting and amending other laws, as amended by Act no. 309/2002 Coll.
Act no. 274/2003 Coll. Act no. 341/2004 Coll., Act no. 501/2004 Coll.
Act no. 626/2004 Coll., Act no. 82/2005 Coll., Act no. 127/2005 Coll., || | Act no. 348/2005 Coll., Act no. 235/2006 Coll., Act no. 160/2007 Coll.
Act no. 296/2007 Coll., Act no. 304/2007 Coll., Act no. 124/2008 Coll.
Act no. 384/2008 Coll., Act no. 41/2009 Coll., Act no. 196/2009 Coll.
Act no. 227/2009 Coll. Act no. 132/2010 Coll., Act no. 153/2010 Coll.
Act no. 302/2011 Coll., Act no. 420/2011 Coll., Act no. 458/2011 Coll., || | Act no. 142/2012 Coll., Act no. 275/2012 Coll., Act no. 406/2012 Coll.
Act no. 496/2012 Coll., Act no. 181/2014 Coll., Act no. 250/2014 Coll.
And Law no. 79/2015 Coll., § 32a to 32 grams including the title of § 32a
footnote. 19 repealed.
PART THREE



EFFICIENCY Article IV


This Act shall take effect on the date of its publication, except for the provisions of Article
. I points 73 to 97, which come into effect on 1 January 2017.


Hamáček vr Zeman


Sobotka