72/2000 Coll.
LAW
of 24 July 2003. February 2000
on investment incentives and on amendments to certain laws
(law on investment incentives)
Change: 453/2001 Sb.
Change: 320/2002 Coll.
Modified: 20/2004 Sb.
Change: 436/2004 Sb.
Change: 62/2005 Sb.
Change: 443/2005 Sb.
Change: 159/2007 Sb.
Change: 73/2011 Sb.
Change: 192/2009 Sb.
Change: 407/2009 Sb.
Change: 84/2015 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
INVESTMENT INCENTIVE
§ 1
(1) this Act regulates the following a directly applicable regulation
The European Union for the granting of regional investment aid and aid
employment and training "^ 1") terms and conditions for the provision of
investment incentives, the procedure for the provision of investment incentives and performance
the State administration of related for the purpose of promoting economic development
and job creation in the territory of the Czech Republic.
(2) the Ministry of trade and industry (hereinafter referred to as "the Ministry")
the notification obligation for the provision of investment incentives under this
law arising for the Czech Republic from a directly applicable regulation
The European Union ^ 1).
§ 1a
Definition of basic terms
(1) for the purposes of this Act, means the
and investment incentive public aid) in the form of
1. discount on income tax under special legislation ^ 12)
2. the land transfer, including related infrastructure at a discounted
price,
3. substantive support to the creation of new jobs, according to a special
^ Law 1)
4. substantive support to the training or retraining of employees
special legal regulation ^ 1),
5. substantive support to the acquisition of fixed tangible and intangible
asset ^ 14) for the strategic investment action, or
6. exemption from the tax on the immovable property in the beneficiary of the industrial
zones in the scope of specific legislation ^ 23),
(b)) investment actions
1. the introduction or expansion of production in manufacturing industries
industry ^ 15),
2. the construction or expansion of the Technology Center, or
3. the launching or extension of the activities of strategic services,
(c)) the start of work related to the realization of the investment project
1. start of construction works,
2. begin acquiring fixed tangible and intangible assets, with the
excluding the acquisition of land and with the exception of procurement documentation
necessary for the implementation of the investment, or
3. legal proceedings in order to bind to the acquisition of the machinery ^ 16),
(d) strategic investment action)
1. investment in the production of approved by the Government, and the amount of
the eligible costs are at least Eur 500 000 000, of which at least 250
$ 000 000 is spent on the acquisition of the machinery ^ 16)
for production purposes, and is made of at least 500 new jobs,
2. investment projects in the field of technology centres, approved by the Government,
While the amount of the eligible costs are at least Eur 200 000 000, of which
at least $ 100 000 000 is spent on the acquisition of the machinery and
is created at least 100 new jobs,
(e)) the extension of the production capacity increase, diversification of production of
new products or a fundamental change in the overall production process,
f) technology centre the business or part of the race, focusing on the
applied research, development and innovation ^ 17) of technically advanced products,
technologies and production processes, including development and upgrading their
the software, for use in the production and increase the added value,
(g)) the Centre for the production of software, a commercial establishment or part of
a focus on the creation of a new or upgrade existing software ^ 17),
h) repair center or part of a commercial establishment with a focus on
high-tech repair equipment, in particular office machinery and
computing, electronic machines and apparatus, radio,
television and communication equipment and apparatus, optical and measuring
equipment, aircraft and electronic control systems and rolling stock
vehicles, with the exception of repair of cars, buses and repair of mechanical
parts of the means of transport intended for land transport,
I) shared services center or part of a commercial establishment with a focus
to take over the management, operation and administration of internal activities such as
accounting, finance, administration, human resources, marketing
or management of information systems, from controlling or controlled entity ^ 18)
or from contractual partners, for which these activities are not subject
business, with the exception of surveillance of objects, printing, catering,
cleaning services or services of a similar nature,
j) data center business or part of a plant, whose role is to
storing, sorting and data management through its computer
systems and related elements
to the customer support center business) race or part of it whose
responsibility is the management of relations and communication with customers through a network of
electronic communications,
l) Centre of the strategic services Centre for the creation of software,
Repair Centre, shared services center, data center, or
customer support center when the services provided by the Centre are beyond the
the territory of at least two States,
m) new work place working space that is created in the direct
connection with investment actions, and that means an increase in the number of working
places compared with the average over the last 12 months immediately
the previous calendar month, in which he was presented with the intention of
get investment incentive under section 3 (1). 1, and which is occupied by the
an employee who has concluded an employment relationship of indefinite duration and is
a citizen of the United States, or is a national of another Member
State of the European Union or his or her family.
(2) this Act does not apply to tourism services, recreational,
cultural and sporting services, health and social services, services
traffic and transport, distribution, logistics, postal and courier
services, consulting and advisory services, banking, real estate, leasing
services, audiovisual services ^ 19), direct marketing services
environmental protection and service agencies work.
section 1b
(1) a special industrial zone is a Government-approved industrial zone
designed to promote a balanced and dynamic economic development of the Czech
of the Republic.
(2) the Ministry proposes preferential industrial zone to the Government on the basis of
continuous analysis of the open areas in the existing State-supported
industrial zones and in the light of the current economic developments in the
the individual parts of the territory of the Czech Republic.
§ 2
(1) Operating a legal or natural person can be the investment incentive
provide, if it proves that it can meet the General conditions laid down
by law, the special conditions laid down by a specific legislative
regulations ^ 12) ^ 13) ^ 23) and the terms of a directly applicable regulation
The European Union ^ 1). Investment incentive for investment is eligible
costs above EUR 100 000 000 may be granted only on condition that the
She was on the investment action enabled the individual exception to the prohibition of public
support of the European Commission (hereinafter referred to as "the Commission").
(2) the general terms and conditions are
and implementation of investment projects) in the territory of the Czech Republic,
(b)), the work or activities of the thrift device environmentally friendly ^ 4),
(c)) begin work-related to the realisation of investment projects to date
the submission of intent to obtain investment incentives pursuant to § 3 (2). 1,
(d)) that the conditions referred to in paragraphs 3 to 5 within 3 years of release
the decision on the promise of investment incentives (hereinafter referred to as "the decision of the
the promise of ") pursuant to § 5 para. 4 or § 5a.
(3) the general terms and conditions for investment in the production of further action are
and expending resources on fields) of the processing industry ^ 15n)
(b)) acquisition of fixed tangible and intangible assets in accordance with § 6a of paragraph 1.
1 (b). and in the amount of 100 000 000) of the amount of at least 50
000 000 Czk must be spent on the acquisition of the machinery ^ 16),
which is intended for production purposes, was acquired at market price and was not
made more than 2 years prior to the acquisition,
(c)) to create and cast at least 20 new jobs,
(d)) to begin production.
(4) the general terms and conditions for investment in the field of action
technology centres are
and) acquisition of fixed tangible and intangible assets in accordance with § 6a of paragraph 1.
1 (b). (b) point 1 at least) to the amount of 10 000 000 €, with at least
the amount of Eur 5 000 000 shall be spent on the acquisition of the machine
device ^ 16), which was acquired at market price and was not made more
than 2 years prior to the acquisition,
(b)) to create and cast at least 20 new jobs.
(5) a general condition for investment in the field of action center
strategic services is further create and cast at least 20 new
jobs in the case of the center for the creation of software and data center
or create and cast at least 70 new jobs in the case of
repair center and shared service centres, or to create and
the cast of at least 500 new jobs in the event center
customer support.
(6) The amounts referred to in paragraph 3 (b). (b) and paragraph 4 (b)). and)
do not include payments made under a contract enabling use of the case before the
the acquisition of property rights.
(7) if the intention to get investment incentive, it is apparent that the whole
investment in production should be carried out in the district in which it is
the unemployment rate as of the date of submission of the intent of at least 50% higher than the
the average unemployment rate in the Czech Republic listed in the
the statistical data of the Ministry of labour and Social Affairs for the past
2 half-year, or within the territory of the State of the assisted regions, which, in accordance
with special legislation, the Government shall define the ^ 5), or in the territory of
the beneficiary of industrial zones, the Ministry will reduce the amount referred to in
paragraph 3 (b). (b)). The other conditions referred to in paragraph 3
are maintained.
(8) where, from investment incentives pursuant to § 1a of paragraph 1. 1 (b). point 1-a)
3, 5 and 6 all the costs that are to be reimbursed at the same time of the investment
incentives pursuant to § 1a of paragraph 1. 1 (b). and point 4 can) these costs to
the amount of the maximum rate of public support under section 6 (1). 1.
§ 3
(1) the applicant for investment incentive (hereinafter referred to as "the applicant") may be
doing business legal or natural person. The applicant shall submit on a form
the intention to get investment incentive, and the documents referred to in paragraphs 3 to 6 (
"the basis for the provision of investment incentives"). The documents for
the provision of investment incentives, the applicant shall submit either in paper format and
at the same time in electronic form on the prescribed technical data medium,
or in electronic form, the Organization set up by the Ministry (hereinafter referred to as
"the designated organisations"). The prescribed form is set out in the annex to
This Act.
(2) the applicant shall indicate in the plan
and in the case of) a legal person, the identification data of the persons who are
a statutory body or a member of the statutory body of the legal person,
an indication of the way in which it may act on its behalf, the identification
details of persons who have a 20% or more of the voting rights or have the
business share of 20% or more of the capital or in the
the case, if it is a controlled person, identification of the business or
name or first and last name of the controlling entity and the State in which the
located its headquarters,
(b)), the size of the main line of business of the applicant ^ 20) contact details
the person empowered to act for the applicant in the proceedings under this Act,
selected economic data concerning the applicant and details of the number of employees in the
the breakdown for the Czech Republic and the Member States of the European Union for the last
three accountants or tax period
(c) details of investment action), its location, the date of departure and the
termination and how its financial, personnel and material
ensure
d) data on the impact of the investment on the environment,
(e) to the desired forms of) information investment incentives,
f) data on other required or provided aid for
the investment action,
g) data to the eligible costs,
h) data on other investment actions initiated in the previous 3
years before the date of submission of the plan to get investment incentive in the territory
one County by the applicant or persons treated as one enterprise, according to the
directly applicable European Union legislation governing the support area
de minimis ^ 24),
(I) the amount of public aid).
(3) the applicant was intended to connect,
and in the case of) a legal person, the founding legal act or its
a certified copy of the statutes, unless the founding legal
the negotiations, and an extract from public register; a foreign person accompanied
documents of a similar nature,
(b)) in the case of a natural person-entrepreneur, proof of permission to conduct business,
If a natural person registered in the register, the certificate of incorporation;
a foreign person attaches documents of a similar nature.
(4) the applicant intended to be annexed
and) affirmation that the
1. initiate work related to the realization of the investment projects to date
the submission of intent to obtain investment incentives pursuant to § 3 (2). 1,
2. is or is not a small or medium-sized entrepreneur ^ 20),
3. to him there was no decision on bankruptcy, or similar decision
for foreign persons, or that he was in danger of decline,
4. the supporting documents for the granting of investment incentives provided in electronic
the form of the technical data medium are identical to the supporting documents for the grant of
investment incentives provided in paper form,
5. is not in difficulty ^ 1) and that he was not given the support,
the Commission has decided that it is unlawful or incompatible with the internal
market, and if it was, that it has settled the return of such
support,
6. did not close in the previous two years before the date of submission of the plan
get investment incentive activity in the European economic area,
that falls within the same class, classification of economic activities (CZ-NACE)
issued by the Czech Statistical Office as an activity which will perform the
After the implementation of the investment, which is the subject of the intention to obtain
investment incentive, and has no plans to stop working within two years of
the completion of the investment,
(b) the acknowledgement of the competent authority), that it does not record taxes recorded
outstanding balance, does not have an outstanding balance on social security and
contribution to the State employment policy, including the finance charge does not
arrears on premiums on health insurance premiums, including periodic penalty payments;
confirmation may not be older than 2 months and must correspond to the actual state of the
on the date of submission of the application,
(c) a description of how to finance investment) action,
(d) description of investment action)
(e) the organisation of the Group), if the applicant is
of its components.
(5) the applicant is to be the beneficiary of the investment incentives at the same time, it connects
In addition to the intent of the document of waiver of professional secrecy
According to the tax code for employees in the financial administration of the authority of the United
Republic and the staff in the Ministry of finance to the Ministry responsible for
the purposes of the control referred to in § 7 para. 1 and special legal regulation ^ 22), and
the extent of data attesting to the State of implementation of the General conditions according to the
§ 2 (2). 2 (a). (c)), and (d)), section 2 (2). 3 (b). (b)) and section 2 (2). 4 (b). and)
obligations in accordance with § 6a of paragraph 1. 2, 3 and 6, as well as data on the amount of the redeemed
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and) point 1 and 6.
(6) a foreign person may submit the founding legal act, and
the statutes, unless the founding legal act, in the English language.
(7) in the case of investment action in the field of technology centres or
in the area of investment promotion center strategic services, the applicant in the intent of the
elect the eligible costs under section 6a of paragraph 1. 1 (b). (b)).
§ 4
(1) the Organization shall draw up the documents for the provision of investment
incentives, opinion, and with them he shall submit to the Ministry no later than
30 days from the date of their submission. In opinion as to whether the applicant can meet the
General and special conditions, whether it can be a strategic
the investment action or an investment with eligible costs of the action, over 100 000
000 euros, and will evaluate the compliance of the investment actions listed in the plan directly
applicable EU regulation ^ 1). Compliance with the investment directly
the applicable law of the European Union "^ 1") are, in the case of
investment with eligible costs of the action above EUR 100 000 000. Where
of the opinion that the applicant can meet the General and specific conditions for the
the provision of investment incentives and investment actions listed in the plan is in
accordance with the directly applicable EU regulation ^ 1), with the exception of
investment projects with eligible costs of EUR 100 000 000, connects to the
report proposal for the provision of investment incentives. In the proposal on the granting of
investment incentives will indicate what form of investment incentives, it is possible
provide, the amount and the conditions for its application. In the case of
report shows that the applicant cannot satisfy the General and special conditions
or investment actions listed in the plan does not comply with the directly
applicable EU regulation ^ 1) with the exception of the investment is
the eligible costs of EUR 100 000 000, it appends the designated organization to
opinion proposal to reject the granting of investment incentives.
(2) where the opinion referred to in paragraph 1, that it may be a
the strategic investment action, shall submit to the Ministry before the release
the decision on the granting of investment incentives (hereinafter referred to as
"the decision") pursuant to paragraph 5 of decision or commitment
under section 5a of the Government proposal for the approval of this investment as
the strategic investment action; by the time of the approval of the Government of the time limit for
a decision on the bid referred to in paragraph 5 of decision or commitment
under section 5a is not running.
(3) where the opinion referred to in paragraph 1, that it is an investment event
the eligible costs of EUR 100 000 000, shall report to the Ministry before the release
decision on the bid referred to in paragraph 5 of decision or commitment by
§ 5a of the Commission an application for an individual exemption from the ban on public aid. To
the time of the release of the Commission's decision on the request, the time limit for a decision on the
the offer referred to in paragraph 5 of decision or promise pursuant to § 5a is not running.
(4) the Ministry of labour and Social Affairs, the Ministry of finance,
The Ministry of agriculture and the Ministry of the environment (hereinafter referred to as
"the authority") will assess the prerequisites meeting the General and special
the conditions for the granting of investment incentives and within 30 days of delivery
the supporting documents referred to in paragraph 1 shall issue a binding opinion in which it expressed
approval or disapproval with the provision of investment incentives. In the case that
the authority may require the replenishment of materials for the provision of investment
incentives issued binding opinions is not running and extends the
for these documents. A municipality or County in which the property is
the land on which it will be disposed of the investment (hereinafter referred to as "the owner of the
of the land "), within 60 days of receipt of the request of the Ministry of consent
or disagree with the provision of investment incentives pursuant to § 1a of paragraph 1. 1
(a). a), point 2. Municipality in whose territory will be implemented
the investment (hereinafter referred to as "the village"), within 60 days of receipt of the
the application of the Ministry of approval or disapproval to the provision of investment
incentives pursuant to § 1a of paragraph 1. 1 (b). and) point 6. If it is not within the time limit
referred to in the first sentence or the other issued a dissenting opinion, the
for the fact that it was issued concurring opinion; If it was not within the time limit
referred to in the third or fourth agrees, it is considered that the
the owner of the land or the municipality.
(5) the Ministry shall issue a decision on the bid, including the conditions under which
can be an incentive to draw investment, within 30 days of the expiry of the period referred to in
paragraph 4 on the basis of the supporting documents for the granting of investment
incentives and delivered opinions within the time limit referred to in paragraph 3, or issue
decision authorising the granting of investment incentives will be rejected. The Ministry of
cannot take a decision on the bid, if any of the bodies concerned
issued a dissenting opinion. If the owner of the opposed
the land Ministry fails to offer investment incentives pursuant to § 1a
paragraph. 1 (b). a), point 2. If expressed disapproval of the municipality, the Ministry of
fails to offer investment incentives pursuant to § 1a of paragraph 1. 1 (b). and)
6. Decision on the bid or a decision authorising the granting of investment
incentives, it shall reject the Ministry through the intended organization
to the applicant and a copy to the relevant authorities, and if they
the provision of investment incentives, also the owner of the land and the village.
§ 5
(1) On the basis of the decision on the bid can those interested in investment incentive
(hereinafter referred to as "candidate") to submit to the Ministry through the intended
Organization not later than 3 months following the delivery of the request for the promise
investment incentives. A candidate may be a legal entity, which will be
implement an investment action, for which it was issued the decision on
the menu, which was founded earlier than 6 months before the date of submission of the
the intention to get investment incentive and the applicant has in that person 100%
shareholding.
(2) an application for the promise of investment incentives from the candidate must contain
the lead investment incentive agreement, terms and conditions set out in
decision on the bid.
(3) Lead to a request for the promise of investment incentives shall be accompanied by
a) extract from the commercial register, which must not be older than 3 months and
must correspond to the actual state of the date of submission of the promise,
b) affidavit of the lead on the veracity of data relating to
the investment referred to in the documentation for the provision of investment
incentives and
c) waiver of professional secrecy pursuant to § 3 (2). 5.
(4) the Ministry shall issue a decision on the promise within 30 days from the delivery of
requests pursuant to paragraph 1.
(5) a decision on the promise must contain
and those interested in) the designation of the investment incentive
(b)) forms of investment incentives granted,
(c)) the conditions under which investment incentive draw
(d)), the maximum rates and the amount of public support and
e) conditions under which the public provides support,
(f) any compensation) mechanism between the various forms of investment
incentives.
(6) at the request of the lead Ministry for a decision on commitment for this
lead lifted if the recipient did not start not start not yet investment incentive
draw.
(7) a copy of the written copy of the decision referred to in paragraph 4 or 6
the Ministry shall forward to the authorities concerned, tax Manager, lead, and
If the provision of investment incentives, also the owner of the
the land and the village.
Section 5a
The applicant is to be at the same time receiving investment incentives, will assess the
the Ministry of the supporting documents for the granting of investment incentives and evaluates
opinion delivered within the time limit referred to in section 4, paragraph 4. 4 and within 30 days of the expiry of the
period referred to in section 4, paragraph 4. 4 the decision on the undertaking pursuant to section 5 or
decision authorising the granting of investment incentives will be rejected. The Ministry of
the promise of decision can be issued, if any of the bodies concerned
issued a dissenting opinion. If the owner of the opposed
the land Ministry promise investment incentives pursuant to § 1a
paragraph. 1 (b). a), point 2. If expressed disapproval of the municipality, the Ministry of
promise investment incentives pursuant to § 1a of paragraph 1. 1 (b). and)
6.
§ 6
(1) the maximum rate of public support for investment promotion, the proportion of the amount of the
the public aid granted in the form of investment incentives, with the exception of
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 4 on) the eligible
costs expressed as a percentage and as determined in accordance with the implementing
legal regulation.
(2) the maximum amount of public support for investment promotion is an absolute
the amount calculated from the anticipated eligible costs referred to in
plan pursuant to section 3 with respect to a fixed maximum rate of public
the aid.
(3) the permissible degree of public support in the various regions ^ 8)
States that cannot be exceeded, lays down the legal
prescription.
(4) the area in which the investment incentive cannot be granted,
provides for the directly applicable European Union ^ 25).
(5) the investment incentive cannot be granted if the beneficiary of the investment
incentives does not have settled the recovery of aid that the Commission has decided that the
is unlawful or incompatible with the internal market.
§ 6a
(1) the eligible costs are the costs incurred after the date of submission of the
the intention to obtain investment incentives pursuant to § 3 (2). 1, which relate to the
the investment action that has not yet been granted public aid
and for that the beneficiary maintain a separate register; eligible costs are
made up of
and in the case of the investment) in production value of tangible fixed
^ 14) assets in the form of machinery according to section 2 (2). 3 (b). (b)), and
further value or part of the value of the tangible fixed assets ^ 14)
the form of land or buildings or intangible fixed assets ^ 14)
purchased at the market price from other than United people ^ 21), up to a
the value of the machinery included in the eligible costs. To
eligible costs can include only property acquired until the expiry of 5
the years since the release of the decision on the promise or in the case of strategic
the investment until the expiry of seven years since the release of decision about commitment. To
eligible costs cannot include
1. the assets that have been subject to depreciation, with the exception of the fixed
tangible assets in the form of buildings, which was acquired at market conditions
from other than a United people and for which the recipient showing when you check
under section 7 of the written declaration of the previous owner, that the assets of the
but public support and that the property was part of a business
plant or parts of it, the operation of which was prior to the date of the transfer
property rights terminated,
2. property that is not used by the beneficiary in place of realization of the investment
the action, or
3. property acquired after completion of the investment,
(b)) in the case of investment projects in the field of technology centres or
investment projects in the area of the center of strategic services based on the
of the applicant
1. the value of the asset (a)); the machinery is in this
the case means the machinery referred to in § 2 (2). 4 (b). a), or
2. the value of the salary costs incurred for new posts in
during the 24 months immediately following the month in which the
instead of a busy signal. To new jobs in the first sentence can be included
only new jobs created and staffed by an employee of the
the agreed weekly working time ^ 8a) in the period after the date of submission of the plan
get investment incentive under section 3 (1). 1 until the expiry of three years from the
the decision about commitment. The value of the monthly wage costs
spent on a new job can include a maximum of a month
three times the average wage in the national economy. up to 3. quarter
calendar year preceding the calendar year in which the applicant
submit the intent.
(2) the recipient of investment incentives, for which the eligible costs consist of the
costs referred to in paragraph 1 (b). a) or b) of point 1, it is required to maintain
tangible and intangible fixed assets, on which it was granted
investment incentive, to an extent appropriate to the actual amount of pumped so far
support, but at least in the amount and composition of which correspond to the fulfilment of the
General terms and conditions pursuant to § 2 (2). 3-5, for a period of application of the
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and) point 1 or 6, at least
However, after a period of five years from the completion of the investment, and maintain the working
According to § 2 (2). 3, 4 or 5 and cast these places employees
the agreed weekly working time ^ 8a) for the application of the investment
incentives pursuant to § 1a of paragraph 1. 1 (b). and point 1), and at least 5 years from the date of
the emergence of the first employment at each work site. The recipient is
without undue delay after the completion of the investment, on which he
the decision on the promise to send a notification to the Department of
When the investment is completed, and to what extent. In the event the
fails until the expiry of 5 years from the date of issue of the decision on the promise or in
the case of the strategic investment action until the expiry of seven years from the date of issue of the
the decision to begin a five-year commitment period for the conservation
fixed tangible and intangible assets for the first time on the day following
the date of expiry of 5 years from the date of issue of the decision on the pledge, or in
the case of the strategic investment action on the first day following the day on
expiry of the 7 years since the release of decision about commitment.
(3) the recipient of investment incentives, for which the eligible costs consist of the
the value of the wage costs referred to in paragraph 1 (b). (b)), point 2, shall be obliged to
preserve jobs and cast these places employees
the agreed weekly working time ^ 8a), which was granted
investment incentive, in the number of the corresponding real yet pumped
support, but at least in the number that corresponds to the fulfilment of the General
the conditions pursuant to section 2 para. 4 (b). (b)) and section 2 (2). 5, for a period of
the application of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and point 1) or
6, and at least 5 years from the date of first employment for
every supported work place, and in the case of the Technology Center
keep even a tangible and intangible fixed assets according to § 2 (2). 4 (b).
and) for implementation of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and)
point 1 or 6, but at least 5 years from the date of fulfilment of the conditions laid down in section 2 of the
paragraph. 4 (b). and).
(4) the obligation to preserve the tangible and intangible
the assets referred to in paragraphs 2 and 3 shall be deemed to include the replacement of the assets of the
because of its destruction, breakdown or obsolescence of the property, which is in the
equal or greater value, serves the same purpose and is eligible
cargo referred to in paragraph 1.
(5) the recipient of the investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 3) is
required to keep the number of new posts and the assignment of these places
employees with a fixed weekly working time ^ 8a), which was
pumped investment incentive according to § 1a of paragraph 1. 1 (b). point 3, a) for a period of
at least 5 years from the date of the first payment is credited to the account of material support
the recipient of investment incentives. In the case that a new job is not to
date of the first drawdown of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and)
3 busy period starts to run, in the first sentence for this job
up to the date of his capture.
(6) investment, involving for the purposes of granting public aid
It must be so, that at least 25% of the total value of the investment must
be financed by resources, which is not contained any element of public
the aid.
(7) in the case of the strategic investment action must be within 3 years of release
the decision on the promise of investment incentives
and action) for investment in the production of
1. the invested amount of eligible costs in the amount of at least 500 000 000
CZK, of which at least 250 000 000 Czk has to be spent on the acquisition of
^ 16) machinery intended for production purposes, and
2. created at least 500 new jobs,
(b)) for investment projects in the field of technology centres
1. the invested amount of eligible costs in the amount of at least 200 000 000
CZK, of which at least 100 000 000 Czk has to be spent on the acquisition of
machinery, and
2. created at least 100 new jobs.
(8) the maximum rate of public support for the investment action specified in accordance with § 6
paragraph. 2 shall not exceed the aid recipient or its provider or
providers. If a recipient gets public support beyond the maximum amount of
public support is required to return the part of the public of the aid
exceeded the maximum amount of public support for a given investment
action, and a penalty in the amount set by the budgetary rules,
but at least in the amount of interest ^ 8b) established by the Commission at the time of
the decision to promise. The Ministry conducted an inspection not to exceed
the maximum rates and the amount of public support on an ongoing basis for drawing
investment incentives. The Ministry shall submit to the Commission a report on the reviews
the provision of investment incentives by directly applicable legislation
The European Union "^ 1"); to do this, the recipient is obliged to investment incentives
provide, at the request of the Ministry of information on the State of implementation of investment
the action and the actual amount of the withdrawn aid.
(9) in the case of investment incentives pursuant to § 1a of paragraph 1. 1 (b). point 2)
or (5) shall cease to have effect upon failure to comply with the investment incentive
and) the duties referred to in paragraph 2, with the exception of the obligation to submit
the Ministry notice about it when it was completed and the investment in
to what extent,
(b)) the duties referred to in paragraph 3 or 6,
(c)) the obligation to provide, on request, information on the State of implementation of investment
the action and the actual amount of the withdrawn aid referred to in paragraph 8,
(d)) of the General conditions according to § 2 (2). 2, or
(e)) the duties referred to in paragraph 7 in the case of investment incentives pursuant to § 1a
paragraph. 1 (b). and) point 5; the recipient of this investment incentives must in this
If pay the value of the supplied public support providers
investment incentives, including a penalty in the amount of interest ^ 8b) laid down
The Commission of the amount thus granted from the date of issue of the decision on the
the promise of the return date of public support.
(10) in the case of non-compliance with the obligations referred to in paragraph 5 the recipient returns
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 3) pro rata
investment incentives so obtained, which corresponds to the number of nezachovaných
new jobs in line with the budgetary rules.
(11) failure to comply with the General conditions set out in section 2 (2). 2 or
failure to comply with the obligations referred to in paragraph 2, except for the obligations of the
send a notification to the Ministry when the investment is completed
and to what extent, paragraph 3 or 6, or failure to comply with the obligations
provide, on request, information on the State of implementation of the investment and the actual
the amount of pumped aid referred to in paragraph 8 shall cease to be a decision about the promise
validity, and everything was in the form of investment incentives has been obtained, it must be
returned or carried away by including appropriate penalties or other sanctions
under special legislation ^ 8 c), but at least in the amount of interest ^ 8b)
established by the Commission at the time of the decision to the undertaking. If it is found
failure to comply with the special conditions, shall be done according to a special legal
prescription ^ 12) ^ 13) ^ 23).
(12) if the consumer wants to participate in the merger, investment incentives
the Division or transfer of assets to the partnership as a business being acquired
the Corporation has an interest in and to the successor rights and passed
obligations of the decision about the promise, is obliged before the publication of
merger request for consent to the transition Ministry of rights and
obligations of the decision about the promise and in the application the legal successor,
on which they have the rights and obligations of the decision on the promise of change.
The Ministry, in cooperation with the concerned authorities will assess whether
retained for the purpose for which it was granted to the investment incentive, and whether it is
ensuring compliance with the conditions for the granting of investment incentives. In the case of
the positive assessment of the decision granting consent to moving
the rights and obligations of the decision about the promise and identify the person to whom the rights
and obligations of the decision to promise to go to. Without this consent,
cannot be the rights and obligations of the decision on the promise of a convert, and the company
a corporation is required to do pursuant to paragraphs 9 to 11.
§ 7
(1) for the inspection of the application of the investment incentives and for drawing
consequences for violation of the conditions under which the investment incentive
granted, the specific legislation. The competent administrative authorities of the
during the inspection shall cooperate and provide the information needed to
the implementation of the inspection; in doing so, shall ensure that the provisions governing the obligation to
non-disclosure agreement.
(2) the performance of the checks, it is for
and the Ministry for investment incentives) referred to in § 1a of paragraph 1. 1 (b). and)
points 2 and 5, with the General conditions specified in § 2 (2). 2 (a). a) and
(d)) to the extent that the conditions under § 2 (2). 3 (b). a), c) and (d)), section 2
paragraph. 4 (b). (b)) and section 2 (2). 5 and for the obligation to preserve jobs
According to section 6a of paragraph 1. 2 and 3,
(b) the Ministry of the environment) of the General conditions set out in section 2 of the
paragraph. 2 (a). (b)),
(c)) of the Labour Office of the Czech Republic-the Directorate-General for the investment
the incentives referred to in § 1a of paragraph 1. 1 (b). and) points 3 and 4, and Office work
United States-regional branch and the Branch Office for the city of Prague for
the obligations referred to in § 6a of paragraph 1. 5,
(d)), the Ministry of finance and the tax authority for the investment incentives provided
in § 1a of paragraph 1. 1 (b). a) points 1 and 6 and the general terms and conditions referred to
in section 2 (2). 2 (a). (c)), and (d)) to the extent that the conditions under § 2 (2).
3 (b). (b)) and section 2 (2). 4 (b). and the obligation to preserve), fixed
tangible and intangible assets in accordance with § 6a of paragraph 1. 2 and 3 and with the obligations referred to
in § 6a of paragraph 1. 6.
(3) the verification referred to in paragraph 2 (a). a) and (d)), the competent authorities
required to perform at the latest after 3 years since the release of decision
the promise, with the exception of checking compliance with the conditions referred to in § 6a of paragraph 1. 2 and
3 and investment incentives pursuant to § 1a of paragraph 1. 1 (b). and) point 5.
(4) Check the condition to preserve the tangible and intangible fixed
assets in accordance with § 6a of paragraph 1. 2 and 3 shall be carried out after the expiry of the five-year period
for the preservation of tangible and intangible assets in accordance with § 6a
paragraph. 2 or 3 or if the investment incentive according to § 1a of paragraph 1. 1
(a). and point 1 or 6) even after this period, are applied in the following
After its last tax year in which it was possible to last
applied investment incentive according to § 1a of paragraph 1. 1 (b). and point 1 or 6).
Checking compliance with the conditions referred to in § 6a of paragraph 1. 2 and 3 shall be carried out after 8
years from the date of issue of the decision on the undertaking or, if the investment
an incentive according to § 1a of paragraph 1. 1 (b). and point 1 or 6) after this time
applied, in the following year after its last tax year
the period in which it was possible to apply the last investment incentive under section
1A paragraph 1. 1 (b). and point 1 or 6).
(5) the Review referred to in paragraph 2 (a). (b)) shall be carried out according to the specific
legislation governing the protection of the environment. ^ 9)
(6) inspection of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and points 3 to 5)
is performed after the expiry of the period referred to in the written agreement entered into pursuant to §
11A or a special legal regulation ^ 10) and check compliance with the conditions
referred to in § 6a of paragraph 1. 5 shall be carried out after 5 years from the date of crediting the first
the payment of financial support for the account of the recipient investment incentives.
§ 8
When making a decision under this Act shall proceed in accordance with the administrative
order ^ 11) unless this Act provides otherwise.
Common and transitional provisions
§ 9
cancelled
§ 10
(1) investment incentives granted before entry into force of this Act
remain in force under the conditions and to the extent that they were provided.
(2) the decision on the promise does not replace a decision, opinion,
representation, agreement, or other assessment measures the authorities concerned
State management required by special legislation.
§ 11
A mandate
The Government issues regulations to implement section 6 (1). 1 and 3.
§ 11a
The procedure for the provision of investment incentives in the form of material support
acquisition of tangible and intangible assets
(1) the material support for the acquisition of fixed tangible and intangible assets
for the strategic investment action according to § 1a of paragraph 1. 1 (b). and section 5)
Ministry on the basis of the agreement concluded between the Ministry and the
the beneficiary to whom the decision has been taken about the promise.
(2) the agreement on the provision of substantive support for the acquisition of tangible and
intangible assets shall include
and) identification of participants to the agreement,
(b)) the definition of costs on whose reimbursement can be material support to provide,
(c)) the amount of financial support,
(d)) the manner and term the provision of material support,
(e)) the manner and term of clearing material support,
f) methods of verifying compliance terms,
(g) the time limit and conditions of repayment) of material aid or its proportional part,
If the recipient has been pumped or used in violation of the agreement,
h) arrangements for the termination of the agreement, including the time limit for its termination.
(3) the beneficiary has the right to terminate the agreement if the Ministry in
delay in the payment of financial support for more than 60 days. The Ministry has
the right to terminate the agreement if the beneficiary no longer meets the General
the conditions pursuant to section 2 para. 2 or meets the obligations arising from the agreement.
(4) material support for the acquisition of fixed tangible and intangible assets
is assigned is determined and cannot be used for any purpose other than is referred to in
the agreement.
(5) the amount of financial support the acquisition of tangible and intangible
assets provided for in the agreement may amount to up to 10% of the total eligible
the cost, depending on the size of the investment, but no more than 1
500 000 000 Czk in the case of strategic investment in the production and
a maximum of 500 000 000 Czk in the case of strategic investment projects in the
area technology center. If within the investment action occurs
the introduction or expansion of production and at the same time building or extension
the Technology Center, may be the recipients of the material support by the phrase
the first increased up to 12.5% of the total eligible costs. The amount of material
support for the acquisition of fixed tangible and intangible assets does not reduce the
the value of the eligible costs.
(6) failure to comply with conditions negotiated in the agreement referred to in paragraph 2, or
a leak of material support in a timely fashion is a violation of the budget
discipline and will be prosecuted for violation of the dispersal of budgetary discipline by
the budgetary rules.
PART TWO
Amendment of the Act on income taxes
§ 12
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 No 3/2000 Coll.
Act No. 17/2000 Coll. and Act No. 27/2000 is amended as follows:
1. in paragraph 35, the following new section 35a and 35b, including notes below
line # 67), 68) and 34 d) shall be added:
"section 35a
(1) a taxpayer who has been given the promise of investment incentives under the
a special legal regulation, ^ 67) which started to provide the promise of
business and is registered under a special legal regulation ^ 41)
as a taxpayer, it may, if it meets the General conditions laid down in a special
legislation and the specific conditions established by this Act, may apply
a tax credit, and
a) in the case of the taxpayer, the income tax of legal persons, amounting to 31% of
the taxable amount pursuant to section 20 (2). 1 less item pursuant to section 34 and section 20
paragraph. 8 the difference by which the interest income referred to in § 36 odst. 6 (a).
and with them) outweigh the associated costs (expenditure),
(b)) in the case of the taxpayer's personal income tax, in the amount of the tax
calculated according to § 16 para. 1 of the tax base (section 7).
The amount of the tax credits will not change if it is additionally charged higher tax
duty. ^ 34 d)
(2) the special conditions under which can be redeemed for a discount on the tax under
paragraph 1, are
and the taxpayer exploits in) as far as possible all of the provisions of this
the law to reduce the tax base, and in particular by the
1. all depreciation under section 26 to 33; in the period of application of the discount cannot be
depreciation (§ 26 para. 8), the determination of depreciation in accordance with
This Act makes the taxpayer,
2. adjustments to receivables under a special legal
prescription ^ 22a)
3. the deduction of tax losses or a part thereof pursuant to § 34 paragraph 1. 1 in the
the next tax period, the tax base is banned,
(b) the taxpayer will) tangible fixed assets, ^ 20) with the exception of
real estate acquired in supplying the investment incentives,
the first owner of the territory of the Czech Republic; This does not apply to the assets
acquired in the framework of the liquidation in bankruptcy under a special legal
Regulation; such property shall not be considered part of the investment
funds under a special legal regulation, ^ 68)
(c)) in the period, for which it can claim a tax credit based on
paragraph 3, will not be cancelled, not initiated bankruptcy proceedings against him,
or it does not merge the other entity,
(d) the taxpayer does not increase) the basis for calculation of the discount business operations in
relations with the economically or in terms of personnel related entities, or
close persons (§ 23 (7)) in a way that does not correspond to economic
principles of normal trade relations, or transfer of the assets of the above
those people that they will result in a reduction of the tax base.
(3) the tax credit referred to in paragraph 1 can be exercised for a period of 10 consecutive
immediately following the tax period, the first
the tax period for which can be redeemed for a discount, is the tax period
in which the
and has given approval) decision, or
(b)) was issued for the building authority to start trial operation
before the release of the final building approval for the first part of the building or buildings,
which the investment incentives.
(4) tax credits for the same taxpayer shall in the prescribed 10-year
a period in the aggregate exceed the total value of investment incentives
provided on this period, reduced by the amount actually drawn
other types of investment incentives, including incentives in the form of subsidies
municipalities on the territory of the technical equipment and the exemption from customs duties.
(5) the amount of tax is rounded up to full Czk down.
(6) If a taxpayer fails to meet any of the conditions referred to in paragraph 2
or any of the terms and conditions laid down by specific legal
applicable discounts referred to in paragraph 1 shall cease to exist and the taxpayer is
obliged to submit all the additional tax return for the tax year in
which the discount applied.
(7) if provided with the promise of investment incentives to public business
company or limited partnership, the public partner shall proceed
the business of the company or the general partner of the limited partnership in
the application of the tax in accordance with paragraphs 1 to 6 apply mutatis mutandis.
§ 35b
(1) a taxpayer who has been given the promise of investment incentives under the
a special legal regulation, and which is not covered by the provisions of §
35A, the it meets the General conditions laid down by specific legal
Regulation and the specific conditions laid down in this law, discount
the tax, which is calculated according to the formulas S1 S2, with minus
a) S1 is equal to the amount of tax calculated in accordance with paragraph 2, for the tax
the period for which the discount will be applied; This amount does not change,
If additionally charged higher tax liability, ^ 39a)
b) S2 is equal to the amount of tax calculated in accordance with paragraph 2, in one of the two
fiscal years immediately preceding the reporting period zdaňovacímu
You can apply a discount for the first time, and the amount of the tax which is higher;
This amount will be applied to the default amount when calculating discounts on
tax for all the tax period for which the discount will be applied;
This amount will be adjusted for the value of each annual
sectoral price index announced by the Czech Statistical Office,
with the index relating to the period for which zdaňovacímu was
This amount is calculated; This amount does not change, if it is behind the
the tax period subsequently charged lower tax liability. ^ 34 d)
(2) the tax amount for the purposes of paragraph 1, the
and the taxpayer tax) at the corporate tax rate is equal to the amount calculated
the rate of 31% of the taxable amount pursuant to section 20 (2). 1 less item
pursuant to section 34 and section 20 (2). 8 about the difference, on which interest income referred to in
§ 36 odst. 6 (a). and with them) outweigh the associated costs (expenditure),
(b)) in taxpayer income tax equal to the amount calculated
According to § 16 para. 1 of the tax base under section 7.
(3) If, within the immediately preceding 2 tax periods
the period for which you can apply a discount for the first time, showed a taxpayer tax
the loss or the tax obligation, the discount on the tax is calculated
referred to in paragraph 1 (b). and).
(4) the tax credit referred to in paragraph 1 can be exercised for a period of 5 consecutive
immediately following the tax period, the first
the tax period for which can be redeemed for a discount, is the tax period
in which the
and has given approval) decision, or
(b)) was issued for the building authority to start trial operation
before the release of the final building approval for the first part of the building or buildings,
which the investment incentives.
(5) tax credits for the same taxpayer may under the five-year period provided for
In summary, exceed the total value of the investment incentives provided by the
at this period, reduced by the amount actually drawn other species
investment incentives, including incentives in the form of grants to municipalities for technical
equipment territory and exemption from customs duties.
(6) the provisions of § 35 para. 2 and 5 shall apply mutatis mutandis.
(7) If a taxpayer fails to meet any of the conditions listed in section 35a of the paragraph. 2
or any of the terms and conditions laid down by specific legal
applicable discounts referred to in paragraph 1 shall cease to exist and the taxpayer is
obliged to submit all the additional tax return for the tax year in
which the discount applied.
(8) if provided with the promise of investment incentives to public business
company or limited partnership, the public partner shall proceed
the business of the company or the general partner of the limited partnership in
the application of the tax in accordance with paragraphs 1 to 7 shall apply mutatis mutandis.
67) Act No. 72/2000 Coll., on investment incentives and amending certain
laws (law on investment incentives).
68) § 2 (2). 2 (a). e) of Act No. 72/2000 Coll.
34 d) section 46 of Act No. 337/1992 Coll., on administration of taxes and fees, as amended by
amended. ".
2. the following section is inserted after section 38p 38r, including footnotes.
39 c) is added:
"§ 38r
(1) if the given investment incentive in the form of tax credits, running
time limits for assessment of ^ 39 c) for 15 years from the end of the calendar year in
which was first claimed on the tax credit.
(2) if it can be applied or part of a tax loss in the tax
the periods following the tax period in which the tax loss
It was founded, as the odčitatelnou from the tax base, the time limit for
assessment ^ 39 c) as for the tax period in which the tax loss was established,
and for all the tax period in which the tax loss
or part of the exercise, at the same time with the deadline ends for the assessment for
the last tax period for which can be tax loss or part thereof
apply.
(3) the time limits for the measured daně39c) for reasons of failure to meet the conditions for the
the application of the hiring of financial lease with subsequent purchase of the leased
tangible assets as expenses are starting to run from the end of the calendar year,
in which it was possible for the first time to verify compliance with these legal terms and conditions.
39 c) section 47 of Act No. 337/1992 Coll., as amended by Act No. 35/1993 Coll. ".
PART THREE
cancelled
section 13 of the
cancelled
PART FOUR
The EFFECTIVENESS of the
§ 14
This Act shall take effect on the first day of the calendar month
following the date of its publication.
Klaus r.
Havel, v. r.
Zeman in r.
XIII.
FORM FOR THE APPLICATION OF THE PLAN TO GET INVESTMENT INCENTIVE
Selected provisions of the novel
Article. (II) Act No. 452/2001 Coll.
Transitional provisions relating to part one
1. the proceedings initiated before the date of entry into force of this law shall be completed
According to the existing legislation.
2. Investment incentives granted in accordance with the existing legislation
remain in force under the conditions under which they were granted.
3. the provisions of section 7 shall apply mutatis mutandis to the recipient of the investment
incentives issued a decision on the promise of investment incentives
in proceedings initiated before the date of entry into force of this Act.
Article II of Act No. 19/2004 Sb.
Transitional provision
The procedure, in which the Ministry of industry and trade has made before the date of
entry into force of this Act, the request of the Office for the protection of
competition for the approval exception from the prohibition on State aid, shall be completed by
the existing legislation.
Article. (II) Act No. 159/2007 Sb.
Transitional provisions
1. investment incentives granted before the date of entry into force of this
the law will remain in force under the conditions and to the extent that they were
provided.
2. the proceedings initiated before the date of entry into force of this
of the Act, shall be completed and on applications for investment incentives shall be decided in accordance with
the existing legislation, with the exception of the provisions of § 2 (2). 2 (a).
(g)), which applies only to the 30. June 13, 2007.
Article. (II) Act No. 192/2009 Sb.
Transitional provisions
1. proceedings pursuant to Act No. 72/2000 Coll., in the version in force before the date of application
the effectiveness of this law, initiated before the date of entry into force of this
the law, and to this day the unfinished completes and the rights and obligations with
related are assessed according to the existing legislation.
2. the investment incentives provided in accordance with the existing laws,
provisions remain in force to the extent and under the conditions, under which the
provided.
3. Review incentives before the date of the acquisition of
the effectiveness of this law shall be carried out in accordance with the existing legislation.
4. Failure to comply with the conditions under which investment incentives
provided under Act No. 72/2000 Coll., in the version in force before the date of application
the effectiveness of this law, shall be applied in accordance with the existing laws,
legislation, with the exception of non-compliance with conditions under section 6a of paragraph 1. 3 of Act No.
72/2000 Coll., in the version in force until the date of entry into force of this Act,
When will proceed in accordance with § 6a of paragraph 1. 8 second sentence Act No. 72/2000 Coll.
in the version in force from the date of entry into force of this Act.
Article. (II) Act No. 84/2015 Sb.
Transitional provisions
1. the procedure, which has not been lawfully terminated before the date of entry into force of
This Act shall be completed and the rights and obligations related to
According to Act No. 72/2000 Coll., in the version in force before the date of
entry into force of this Act.
2. the investment incentives provided under Act No. 72/2000 Coll., as amended by
effective before the date of entry into force of this Act, to the extent and duration of
for the conditions under which it was provided.
3. the provisions of section 6a of paragraph 1. 2 last sentence Act No. 72/2000 Coll., on the
the version in force from the date of entry into force of this law, shall also be used for
the recipient of investment incentives, which was the promise of investment incentives
provided in accordance with Act No. 72/2000 Coll., in the version in force prior to the
the effective date of this Act.
1) Commission Regulation (EC) No 651/2014 of 17. June 2014, which is in the
accordance with articles 107 and 108 of the Treaty declaring certain categories of aid
compatible with the internal market.
4) for example, Act No. 86/2002 Coll., on the protection of air and amending
some other laws (law on the protection of the atmosphere), as amended
legislation, Act No. 337/1992 Coll., on the protection of agricultural land resources,
as amended, Act No. 114/1992 Coll., on the protection of nature
and the countryside, as subsequently amended, Act No. 254/2001 Coll., on the
waters and on amendments to certain acts (the Water Act), as amended
legislation, Act No. 185/2001 Coll., on waste and amending certain other
laws, as amended, Act No. 356/2003 SB., on
chemical substances and chemical preparations and amending certain laws,
in the wording of later regulations.
5) Act No. 247/2000 Coll., on the promotion of regional development, as amended by
amended.
5A) Article. 9 of Commission Regulation (EC) no 794/2004 implementing regulation
Council Regulation (EC) no 659/1999 laying down detailed rules for the application of article 93
Of the EC Treaty.
6) for example, Act No. 586/1992 Coll., on income taxes, as amended by
amended, law No 9/1999 Coll., on employment and scope of
the authorities of the Czech Republic in the field of employment, as amended
regulations.
8) section 15 of Act No. 247/2000 Coll., on the promotion of regional development.
8A) § 79 of the labour code, as amended by Act No. 362/2007 Sb.
Article 8b). 9 of Commission Regulation (EC) no 794/2004 of 21 April 2004. April 2004,
implementing Council Regulation (EC) no 659/1999 laying down the
detailed rules for applying article 93 of the EC Treaty.
8 c), for example, Act No. 586/1992 Coll., on income taxes, as amended by
amended, Act No. 435/2004 Coll., on employment, as amended by
amended.
9) for example, Act No. 309/1991 Coll., on the protection of the atmosphere before
pollutants (Clean Air Act), as subsequently amended,
Act No. 254/2001 Coll. on waters and on amendments to certain acts (the water
Act), Act No. 185/2001 Coll., on waste and amending certain other
laws.
10) § 111 paragraph. 6 and 7 of Act No. 435/2004 Coll., on employment.
11) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by
amended.
12) section 35a and 35b of Act No. 586/1992 Coll., on income taxes, as amended by
amended.
13) § 111 of Act No. 435/2004 Coll., on employment, as amended by Act No.
160/2007 Coll., Act No. 382/2008 Coll. and Act No. 73/2011 Sb.
14) Act No. 563/1991 Coll., on accounting, as amended.
15) section C communication from the Czech Statistical Office, no 244/2007 Coll.
the introduction of the classification of economic activities (CZ-NACE).
16) Chapter 84, 85 and 90-Council Regulation (EEC) No 2658/87 of 23 July.
July 1987 on the tariff and statistical nomenclature and on the common customs
tariff.
17) Article. 2.2 of the Community framework for State aid for research, development and
innovation.
18) § 66a of Act No. 513/1991 Coll., the commercial code, as amended by Act No.
370/2000 Coll., Act No. 88/2003 Coll. and Act No. 554/2004 Coll.
19) European Parliament and Council Directive 2007/65/EC of 11 December 1997.
December 2007 amending Council Directive 89/552/EEC on the coordination of
some of the legal and administrative provisions of the Member States concerning the
television broadcasting activities.
20) Annex I to Commission Regulation (EC) No 651/2014.
21) § 23 para. 7 of Act No. 586/1992 Coll., on income taxes, as amended by
Act No. 441/2003 Coll., Act No. 261/2007 Coll. and Act No. 346/2010 Sb.
22) Act No. 215/2004 Coll., on regulation of certain relations in the field of public
support and amending the law on the promotion of research and development, as amended by
amended.
23) Act No. 337/1992 Coll., on tax on immovable property, as amended by
amended.
24) Commission Regulation (EC) No 1407/2013 of the 18. December 2013
the application of articles 107 and 108 the Treaty on the functioning of the European Union
de minimis aid.
25) Article. 1 and article. 13 Commission Regulation (EU) No 651/2014.
