On Investment Incentives And On Amendments To Certain Laws

Original Language Title: o investičních pobídkách a o změně některých zákonů

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=49138&nr=72~2F2000~20Sb.&ft=txt

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.