On The Financial Management Of The United States

Original Language Title: o Finanční správě České republiky

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=76084&nr=456~2F2011~20Sb.&ft=txt

456/2011 Sb.



LAW



of 23 December 2003. December 2011



on the financial management of the United States



Change: 407/2009 Coll., 458/2011 Coll. (part)



Change: 164/Sb.



Change: 241/Sb.



Change: 344/Sb.



Change: 458/2007 Coll., 250/2014 Coll. 267/2014 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



THE FINANCIAL MANAGEMENT OF THE UNITED STATES



TITLE I OF THE



GENERAL PROVISIONS



§ 1



Authorities the financial administration of the United States



(1) the financial management of the Czech Republic is a system of administrative bodies for the

the performance of the tax administration.



(2) as the authorities the financial administration of the Czech Republic (hereinafter "the institutions

financial management ") shall be established the Directorate General financial, Board of

financial directorates and tax offices, which are the administrative offices and

departments of the State.



(3) the General Directorate is subordinate to the Finance Ministry of finance

(hereinafter referred to as "the Ministry"). The Board of Directorate is subordinate to the financial

To the General Tax Directorate. The tax authorities are subject to the

The Board of the Finance Directorate.



(4) the financial Directorate is the entity. The Board of appeal

financial directorates and tax offices are not entities and for

the purpose of the management of State assets, accounting and labor

relationships have the status of internal organizational units of the

Tax Directorate.



(5) the revenue and expenditure of the General Tax Directorate are included in

the budgetary chapter of the Ministry.



TITLE II



GENERAL FINANCIAL DIRECTORATE



§ 2



The territorial scope and registered office



(1) the financial Directorate carries out the scope for the entire territory of the

Of the Czech Republic.



(2) the seat of the General Tax Directorate is the capital city of Prague.



§ 3



The Director-General



(1) the financial Directorate manages the Director-General. General

the Director shall represent the Deputy Director-General.



(2) the selection, appointment and dismissal of the Director-General and his Deputy are

governed by the civil service.



(3) the Director General and his Deputy can be appointed only

an employee who is or has been included in the financial administration of the authority, in

a territorial authority or in the Ministry of finance, which



and higher education studies) received in the framework of the master's

program of study,



(b)) participated in the exercise of the powers of these bodies for at least 5 years.



(4) with the functions of the Director-General and his Deputy is incompatible

membership in a political party or political movement.



(5) the Director approves the organizational order of Financial Administration

of the Republic.



§ 4



Material scope



(1) the financial Directorate



and the scope of administrative authority) performs the closest parent Appeal

the tax Directorate,



(b)) controls the about administrative offences,



(c)) shall exercise the responsibilities of a central contact authority in implementing

international cooperation in the administration of taxes,



(d) maintain a central record-keeping and) registers necessary for performance of the

authorities financial administration.



(2) the financial Directorate is involved in the



and the preparation of draft legislation),



(b) the assurance of analytical and conceptual) tasks



(c)) the provision of related tasks by way of recourse to international agreements,

with the development of international relations and international cooperation, as well as the tasks,

for the Czech Republic resulting from international agreements and membership

in international organisations.



(3) the General Directorate on behalf of the Ministry of finance



and scope of the central contact) where the authority for mutual

international administrative cooperation with the authorities of other States

and international organisations,



(b)) the scope of the authority shall be exercised by a central contact, part-

the liaison agency or contact the Department concerned for the recovery of certain

financial claims,



(c) the management of counties) review the capital city of Prague and regional

rad cohesion regions and oversees the management of examination

municipalities, voluntary unions and urban parts of the city of Prague.



TITLE III



THE BOARD OF THE FINANCIAL DIRECTORATE



§ 5



The territorial scope and registered office



(1) the Board shall exercise the responsibilities of financial Directorate for the whole territory

Of the Czech Republic.



(2) the seat of the appeal the financial Directorate is Brno.



§ 6



The Director of the



(1) the Board of the financial Directorate manages the Director. The Director shall represent the

the representative of the Director.



(2) the selection, appointment and dismissal of the Director and his deputy shall be governed by

the law on the civil service.



§ 7



Material scope



The Board of the financial Directorate



and the scope of administrative authority) performs the closest parent financial

the authorities,



(b)) controls the about administrative offences,



(c)) on behalf of the Ministry carries out the scope of the Sub-contact

authority or contact the Department concerned for the recovery of certain financial

accounts receivable,



(d) under the authority of the Ministry) will call the scope of authority in the

the implementation of international cooperation in the administration of taxes,



(e) register and the registers) is necessary for the performance of the authorities

financial management.



TITLE IV



FINANCIAL AUTHORITIES



§ 8



The territorial scope and registered office



(1) the tax authorities are:



and for the main tax office), city of Prague,



(b)), the Tax Office for Central region,



(c)), the Tax Office for the region of South Bohemia,



(d)), the Tax Office for the Pilsen region,



(e)), the Tax Office for the Karlovy Vary region,



(f)), the Tax Office for the region,



(g)), the Tax Office for the Liberec region,



(h)), the Tax Office for Hradec Kralove region,



I) Financial Bureau of Pardubice region,



(j)), the Tax Office for the Vysočina region,



to the Financial authority) South Moravian region



l) the tax authority for the Olomouc region,



m) a tax authority for the Moravian-Silesian region,



n) Tax Office for the Zlín region,



a Specialized financial authority).



(2) the tax authority shall exercise competence on the territory of a higher regional

Government unit whose name is part of the name of the tax office.

Specialized financial Office shall exercise competence throughout the United

of the Republic.



(3) the seat of the tax authority is the seat of higher local government

a whole, whose name is part of the name of the tax office. The seat of the

A dedicated sales tax authority is the capital city of Prague.



(4) if there is a change in the territory of the higher territorial self-governing units, it changes

is the territorial scope of the tax authorities, and from the first day

the calendar year following the date on which the Act came into effect,

amending the boundaries of the higher territorial self-governing units, unless the

entered into force on the first day of the calendar year.



(5) the Territorial departments of the tax office, which is not in his

the headquarters, established a Ministry decree.



§ 9



The Director of the



(1) a tax authority governed by the Director. The Director shall represent the Deputy Director.



(2) the selection, appointment and dismissal of the Director and his deputy shall be governed by

the law on the civil service.



§ 10



Material scope



(1) a tax authority



and taxes)



(b)) controls the about administrative offences,



(c) the proceeds of the tax) that selects and enforced and that they are not receiving

the State budget,



d) receives and records returnable financial assistance payments

provided by the Ministry of agriculture from 1991 to 1995, including and

interest, if any, arising therefrom,



e) oversees lotteries and other similar games,



f) selects and recover pecuniary obligations which impose on financial institutions

Administration,



g) leads the register and registers required for the performance of the authorities

financial management,



h) performs other responsibilities, where another law, that this

the scope of financial administration authorities.



(2) the tax authority shall exercise



and) financial control,



(b) checks on compliance with the obligations laid down) legislation

governing the accounting and saves the business units of the fine according to the following

legislation,



(c) the control of performance management fees), that are receiving State

the budget if they are to manage the venue of other authorities.



(3) the tax office on behalf of the Ministry of



and farming regions) review the capital city of Prague and regional

rad cohesion regions and oversees the management of examination

municipalities, voluntary unions and urban parts of the city of Prague,



(b) the scope of the incremental) performs liaison or contact

Department in the enforcement of certain financial claims,



(c)) shall exercise the responsibilities of the liaison agency in the implementation of the international

cooperation in the administration of taxes.



§ 11



Specialized financial Office



(1) Specialized financial authority is competent for the selected entities.

This does not affect the jurisdiction of the charges, the purpose of which is

charging of the Act.



(2) the selected entity for the purposes of this Act, the



and) a legal person founded for the purpose of the business, which achieved a turnover

more than 2 000 000 000 CZK



(b)), including foreign banks,



c) savings and credit cooperative,



d) an insurance undertaking, branch of an undertaking from another Member State or from

of a third State, a reinsurance undertaking, a branch of a reinsurance undertaking from another Member State


or from a third State,



e) obhospodařovatel or administrator of an investment fund or

foreign investment fund, including the investment funds or

foreign investment funds, which manages or whose

the administration shall, in the absence of legal personality,



f) foreign investment fund or an investment fund, has a legal

the personality, the depositary of an investment fund or foreign investment

the Fund and the main proponent of an investment fund or foreign

Investment Fund,



g) pension company including all her managed funds and including

transformed the Fund through which the pension company

operates pension schemes,



h) person responsible for the lottery or some other similar game, and for the purpose of

the performance of the oversight of lotteries and other similar games,



I) member of the group, according to the law on value added tax,



1. If at least one of its members of the entity referred to in subparagraphs (b) to (g))),



2. If there is at least one member of the group to change the conditions for determining

jurisdiction in accordance with paragraph 6, up to the time when the

the last of the members of this group will change the conditions for determining

territorial jurisdiction pursuant to paragraph 7.



(3) the Turnover for the purposes of this Act, the sum of net turnover by

the legislation governing the accounts made during the tax period

income tax. We will also means the legal turnover

predecessor.



(4) for a change, transition and the delegation of jurisdiction of the Specialised

the tax authority shall apply mutatis mutandis to the provisions of the tax code of the change,

the gradient, and the delegation of local jurisdiction, and this for the entire range of

the scope of Specialized tax office.



(5) the fact that an entity becomes, or ceases to be selected

entity, shall be considered a change in conditions for determining territorial jurisdiction

According to the tax code.



(6) the achievement of turnover figures referred to in paragraph 2 (a). and) is considered

change the terms for determining territorial jurisdiction according to the tax code

starting with the first day of the second tax year income tax

following the tax year, the income tax, in which this

turnover reached.



(7) the fall in turnover below the threshold referred to in paragraph 2 (a). and)

considered a variation to the terms for determining territorial jurisdiction according to

the tax code starting from the first day of the fourth tax year the tax on

income following the tax period in which the

This decline in turnover occurred. This decline in turnover shall be disregarded in the

the case that prior to the first day of the third tax year, the income tax

following the tax year, the income tax, in which this

the decline in turnover, it will be again reached the turnover referred to in paragraph 2

(a). and).



(8) the tax office does not exercise management by a dedicated tax on immovable

things, and taxes on the acquisition of immovable property.



(9) when provided by other law, that Specialized financial authority shall exercise

a scope as the only from financial authorities, for the purposes of the performance of

the scope of the competent for other than the selected entities.



§ 12



Specific provisions on territorial jurisdiction



(1) If you cannot determine the territorial jurisdiction of the financial authority under another

law, is the locally competent tax authority for the city of

Threshold.



(2) the Inspection under section 10, paragraph 1. 2 (a). (c)) performs a financial Office in the circuit

its territorial jurisdiction, even if otherwise is not for auditee

territorial jurisdiction.



§ 12a



Specific provisions on the jurisdiction of the courts in the administrative judiciary



Within the scope of the tax authority as an administrative Specialist

the authority of first instance is to control in the administrative judiciary locally

the regional court in whose area the applicant is domiciled or

Headquarters, where appropriate, in whose district he resides.



PART TWO



SPECIAL PROVISIONS FOR PROCEEDINGS



section 13 of the



Specific provisions on access to the file when managing taxes



(1) the tax body access to the file may be exercised either in

the seat of the competent authority, financial management, or to its territorial

workplace, depending on where is the file or its relevant part

located.



(2) the competent authority of the financial administration on request shall immediately inform the

the tax entity, at what point is placed his file or its relevant

part.



(3) the competent authority of the financial administration at the location of the file or

the relevant parts into account in particular the availability of the file for the tax

the body and to the economy of the tax administration performance.



§ 13a



Specific procedures to ensure the security and privacy



(1) for the purposes of classification of the activities of the intelligence services of the Czech Republic,

Police of the Czech Republic, the General Inspectorate of security forces and

Army of the Czech Republic, and ensure the safety of their members can be

use special procedures to ensure the security and privacy when managing

taxes and registration of the contract on pension savings.



(2) the special procedures provided for in paragraph 1 may be used



and) members



1. the intelligence services of the Czech Republic,



2. the police of the Czech Republic,



3. the General Inspectorate of security forces and



4. The fire brigade of the United States,



b) professional soldiers and the soldiers, who are for the service of a substantive

restrained as professional soldiers,



(c)), the intelligence service of the Czech Republic, police of the Czech Republic,

General Inspectorate of security forces, the army of the Czech Republic,

Fire Rescue Brigade of the Czech Republic and



(d)) of the financial administration authorities.



(3) the special procedures provided for in paragraph 1 shall be determined by the Government.



PART THREE



THE RIGHTS AND OBLIGATIONS OF CIVIL SERVANTS AND EMPLOYEES IN THE INSTITUTIONS

FINANCIAL MANAGEMENT



§ 14



Employees in the financial administration of the institutions and legal proceedings



(1) in the bodies of financial management exercised by the State Government service

employees and other employees work.



(2) in the official relations of civil servants in the institutions of the financial

management and other employees in employment relations in the institutions

the financial administration law is the competent institution.



(3) in other cases in the institutions of the financial administration law is

the Director-General or his representative. In the cases provided for in the staff

Regulation of financial management, or on the basis of written credentials

the Director-General may in other cases in the bodies of financial management

legally Act on behalf of the State and another State employee.



§ 15



Incompatibility with the exercise of certain activities



State employee who performs tasks in the performance scope of authority

financial management, must not



and carry out control, self-employed), tax, or accounting advice or

a similar activity to the tax bodies or for the recipients of subsidies,



(b)) to be the Auditor, auditor of accounts, proxy, liquidator or

by the administrator in bankruptcy, claims settlement, the special administrator, administrator

the insolvency administrator, the preliminary insolvency administrator, special

the insolvency administrator or the insolvency administrator,



(c)) to be a statutory body, a member of the statutory body or supervisory board

the Council of the company, a member of the Board of the cooperative, or

a member of its Audit Committee; with the written consent of the employer may

be a statutory authority, a statutory body or a member of the

the Audit Commission housing cooperatives.



section 16 of the



Proof of permission state employee for the performance of the scope of the authority

financial management



(1) a public employee who is directly engaged in the performance of

the powers of the authority of the financial administration, demonstrating its permission to this

the activities of the staff the staff licence authority.



(2) the Patterns of professional licence shall lay down by Decree of the Ministry.



§ 17



Specific provisions on compensation for damage



(1) a person who supplied the State employees or employees in

authority of the financial administration of the assistance in the performance of the scope of the authority of the financial

the Administration, and this assistance provided at the request of or with the knowledge of this

employees (hereinafter referred to as "broken") is a matter for the damage that her

was established, the refund; the refund does not belong if he caused any damage

deliberately alone. Compensation provides General financial directorates.



(2) if the injured party for personal injury or death, the range

and the amount of compensation according to the law on the civil service.



(3) compensation for the damage is on the matters that the injured party was established in

connection with the provision of assistance referred to in paragraph 1. Yet is paid

the actual loss by indicating in the previous state; If this is not possible or

appropriate, payable in cash. The victim belongs and reimbursement of costs

associated with the acquisition of new things to substitute for the thing damaged.



(4) the compensation is the person that caused the damage by negotiation

the injured party in accordance with paragraph 1.



(5) if the General's financial Directorate replaced pursuant to paragraphs 1

up to 4 damage, against the person damage resulted, shall apply, if appropriate,

entitlement to the payment of a sum equal to the amount provided by the injured party or

the person who caused the damage damaged.



PART FOUR



The provision of data to the Ministry and the institutions of the financial administration



section 18



The provision of data




(1) the Ministry of financial institutions and the Administration may to the extent necessary for the

the performance of a specific task in the exercise of its competence to ask the administrator of the

registration or its operator to provide information



and from the population register),



(b)) of the agendového information system of population register,



(c)) from the register of citizens of the European Union and the registration of foreigners,



(d)) of the agendového foreigners, information system



(e) civil registration certificates),



(f)) from the record of travel documents,



(g)) of the central register of road transport vehicles,



h) from the registry of social security numbers,



I) from the real estate register,



j) from the registry of legal persons engaged in physical

people and public authorities,



k) from the registry the insured public health insurance,



l) pension insurance policyholders from the registry,



m) of the registers of the sickness insurance policy holders,



n) of the registers of employers.



(2) the administrator of the register or its operator is obliged to request

providing information without undue delay; provision of data is

in return.



(3) the information shall be provided in a manner allowing remote and continuous

access; in the case of civil registration certificates and registration of travel

documents can provide information only in a manner allowing continuous

access. Administrator registration or its operator is obliged to provide

information about changing data.



(4) data that are kept as reference data in the principal registry

the population recovered from the agendového information system registration

of the population or agendového information system for foreigners only if they are

in the shape of the previous status quo.



(5) the provisions of paragraphs 1 to 4 shall not affect the obligation of the administrator

registration or its operator to transmit to the Ministry and authorities

financial management information to the extent and under the conditions referred to in the tax code.



(6) the Ministry and the institutions of the financial management process and

provide the data obtained for the purpose of performance of financial institutions

management and performance of the Ministry under this Act.



PART FIVE



TRANSITIONAL PROVISIONS, FINAL AND CANCELLATION



Transitional and final provisions



§ 19



(1) financial directorates and tax offices set up under the

Act No. 527/1990 Coll. on territorial tax authorities, as amended by

amended. Specialized financial authority set up pursuant to the law

No 530/1990 Coll. on territorial tax authorities, as amended

regulations, shall be considered as Specialized financial authority set up pursuant

of this Act. The former Director of the Specialised Financial Office

It considers the Director appointed under this Act.



(2) the financial Directorate established pursuant to Act No. 527/1990

Coll. on territorial financial authorities, as amended,

considered to be the general financial Directorate established pursuant to this Act.

The former Director-General of the General Tax Directorate and its

the current representative is considered to be the General Manager and his Deputy

appointed under this Act.



(3) the exercise of the rights and obligations arising from employment relations

employees in the Ministry passes from the date of entry into force of this

the law on General financial Directorate, if these employees

mainly involved in the performance of the Ministry, which is inherited from the

the effective date of this Act, the financial administration authorities.



(4) the proceedings and procedures before the date of entry into force of this Act

have not been completed, the Ministry will complete the Ministry even in cases where the

the scope of the Ministry passes from the date of entry into force of this Act

the authorities of financial management.



(5) in determining the jurisdiction of the Specialised Financial Office

taking into account the achievement of turnover figures referred to in § 11 (1) 2 (a). and) or drop in

turnover below this threshold, which were achieved prior to the date of acquisition

the effectiveness of this Act and which have been or should be taken into account when

jurisdiction of a specialised financial authority under the existing

legislation.



section 20



(1) the writings of territorial financial authorities will take over the Ministry or authorities

the financial administration of the appropriate date of entry into force of this Act.



(2) where, in the decisions or certificates issued by the administration of taxes in

or in the administrative control of the Ministry or territorial financial listed

authorities, it is understood by the Ministry or authorities of financial management,

applicable from the date of entry into force of this Act.



(3) where, in the decisions issued by the delegation at the administration of taxes, or in

administrative management of listed financial authorities established under law no 530/1990

Coll. on territorial financial authorities, as amended by later regulations, means

their financial authorities established pursuant to this Act, a part of the

administrative districts are the administrative circuits in the decisions referred

financial authorities established under law no 530/1990 Coll. on territorial

financial institutions, as amended by later regulations. This does not affect

the jurisdiction of the Specialised financial authority.



(4) if in the mandates issued to manage tax or in the administrative procedure

given the general financial directorates, is meant to cover the General

financial Directorate established pursuant to this Act.



(5) where, in the mandates issued during the administration of taxes or in the administrative

listed financial management Directorate established pursuant to Act No. 531/1990

Coll. on territorial financial authorities, as amended,

It is understood by the Board of the financial Directorate established pursuant to this

the law.



(6) where, in the mandates issued during the administration of taxes or in the administrative

the management of listed financial authorities established under law no 530/1990 Coll., on

territorial tax authorities, as amended by later regulations, the

financial authorities established by them under this Act, a part of the

administrative districts are the administrative circuits in the mandates of the financing

authorities set up under Act No. 527/1990 Coll. on territorial financial

bodies, as amended by later regulations. This does not affect the jurisdiction of the

Specialized financial authority.



(7) if they are in full mocech or mandates applied for territorial

financial institutions set up under Act No. 527/1990 Coll. on territorial

financial institutions, as amended, referred to the territorial

financial institutions established under Act No. 531/1990 Coll. on territorial

financial institutions, as amended, is understood by them

the competent authorities of the financial management of the date of entry into force of this

the law.



section 21



Regulation (EEC)



Shall be deleted:



1. Act No. 527/1990 Coll. on territorial tax authorities.



2. Article. (II) Act No. 35/1993 Coll., amending and supplementing Act No.

337/1992 Coll., on administration of taxes and fees, the Act No. 543/1990 Coll., on

territorial tax authorities, and Act No. 586/1992 Coll., on income-tax

income.



3. Article. (II) Act No. 325/1993 Coll., amending and supplementing Act No.

586/1992 Coll., on the Excise Tax Act, as amended by Act No. 199/1993 Coll., and

law no 530/1990 Coll. on territorial tax authorities, as amended by law

No. 337/1992 Coll. and Act No. 35/1993.



4. Article. (II) Act No. 85/1994 Coll., amending and supplementing Act of the Czech

the National Council no 368/1992 Coll., on administrative fees levied

the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council.

10/1993 Coll. and Act No. 72/1994 Coll. of the Czech National Council Act No.

530/1990 Coll. on territorial tax authorities, as amended by the law of the Czech

the National Council No. 337/1992 Coll., Act of the Czech National Council No. 35/1993.

and Act No. 325/1993 Coll. of the Czech National Council Act No. 337/1992 Coll., on the

the administration of taxes and fees, as amended by Act of the Czech National Council No. 35/1993

Coll., Act No. 156/1993 Coll., Act No. 302/1993 Coll., Act No. 316/1993

Coll. and Act No. 323/1993 Coll. of the Czech National Council Act No. 357/1992 Coll.,

about inheritance tax, gift tax and real estate transfer tax, as amended by

the Czech National Council Act No. 6/1993 Coll., Act No. 322/1993 Coll.

Act No. 42/1994 Coll. and Act No. 72/1994 Coll., Act No. 333/1993 Coll., on the

the State budget of the Czech Republic for the year 1994 and amending and supplementing

Some laws, and the law of the Czech National Council No. 586/1992 Coll., on taxes

income, as amended by Act of the Czech National Council No. 35/1993 Coll., Act No.

96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993 Coll., Act No.

323/1993 Coll. and Act No. 42/1994 Coll.



5. Article. (I) Act No. 309/1999 Coll., amending Act No. 527/1990 Coll.,

on territorial tax authorities, as amended.



6. Part two of the Act No. 254/2000 Coll., on international assistance in the management of

taxes and on the amendment of Act No. 527/1990 Coll. on territorial tax authorities,

in the wording of later regulations.



7. Part x of the Act No. 132/2000 Coll., amending and repealing certain

laws related to the law of the regions, the municipalities Act, the Act on

the district offices and the Act on the capital city of Prague.



8. Part three of the Act No. 218/2000 Coll. on budgetary rules and the

changes to some related acts (budgetary rules).



9. Article. (I) Law No 58/2001 Coll., amending Act No. 527/1990 Coll., on


territorial tax authorities, as amended.



10. Part five of the Act No. 312/2002 Coll., amending the laws relating to the

the adoption of the Act on the service of civil servants in administrative authorities and

the remuneration of these staff, and other employees in administrative

offices (business law).



11. Part four of Act No. 320/2002 Coll., amending and repealing certain

laws in connection with the termination of the activities of the district offices.



12. Part of the first Act No 444/2005 Coll., amending Act No. 543/1990

Coll. on territorial financial authorities, as amended, and

some other laws.



13. Part four of Act No 130/2006 Coll., amending Act No.

154/2000 Coll., on the breeding, breeding and registration of livestock and

amending certain related laws (plemenářský Act), as amended by

amended, and certain other laws.



14. Section 17 of law no 230/2006 Coll., amending Act No.

89/1995 Coll., on State statistical service, as amended,

and other related laws.



15. Section 17 of the Act No. 165/2006 Coll., amending Act No.

325/1999 Coll., on asylum and on the amendment of Act No. 283/1991 Coll., on the police of the Czech

Republic, as amended, (asylum Act), as amended by

amended, and certain other laws.



16. Part nine of Act No. 130/2008 Coll., amending Act No.

455/1991 Coll., on trades (Trade Act), as amended by

amended, and other related laws.



17. Part two of the Act No. 239/2008 Coll., amending certain laws

relating to registered partnerships.



18. Part of the fourteenth to Act No 227/2009 Coll., amending certain laws

in connection with the adoption of the law on basic registers.



19. Part seven of Act No 281/2009 Coll., amending certain laws in the

connection with the adoption of the tax code.



20. Article. In the fourteenth and part of Act No. 199/2010 Coll., amending Act

No. 586/1992 Coll., on income taxes, as amended, and

Act No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended

regulations, and some other laws.



21. Part two of the Act No. 30/2010 Coll., amending Act No. 280/2009

Coll., the tax code and other related laws.



22. Part of the fifth Act No. 370/2011 Coll., amending Act No. 235/2004

Coll., on value added tax, as amended, and other

related acts.



23. Part three of the Act No. 457/2011 Coll., amending certain laws

related to the adoption of the law on the Financial Administration of the United States.



24. Decree No 249/2010 Coll., laying down the model of the card

employees in the local financial institution.



PART SIX



The EFFECTIVENESS of the



section 22



This Act shall take effect on 1 January 2000. January 1, 2013.



Němcová in r.



Klaus r.



Nečas in r.



Selected provisions of the novel



Article. (XVI) Law No 407/2009 Sb.



Transitional provisions



1. to determine the local jurisdiction of the Court in administrative justice in the

the proceedings that were initiated before the date of entry into force of this Act

and to this day neskončena, shall apply the existing legislation.



2. If the Supreme Administrative Court decision of the municipal court in Prague,

which was released by the municipal court in Prague in the administrative justice in the

proceedings initiated before the date of entry into force of this Act, after the acquisition of the

the effectiveness of this Act, the provisions of section 12a of the law no 456/2010 Coll., in

the version in force from the date of entry into force of this Act, shall not apply, and

the matter will return the city court in Prague for further proceedings.



Article. ARTICLE XXVIII of zákonnného measures no 344/Sb.



Transitional provisions



1. The provisions of § 11 (1) 8 of Act No 456/2010 Coll., in the version in force

before the date of entry into force of this legal action, the Senate

used for the management of real estate tax on the taxable period prior to the date

entry into force of this legal measure in the Senate.



2. The provisions of § 11 (1) 8 of Act No 456/2010 Coll., in the version in force

before the date of entry into force of the legal measures of the Senate, for

the management of the inheritance tax, gift tax and real estate transfer tax it

even on tax, inheritance tax, gift tax and real estate transfer tax, if

tax liability to these taxes occurred before the date of entry into force of

This legal measure in the Senate.



3. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 456/2010 Coll., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



Article. IX of law No 267/2014 Sb.



Transitional provision



If you have specific procedures to ensure the security and privacy

the intelligence services of the Czech Republic, police of the Czech Republic,

General Inspectorate of security forces and the army of the Czech Republic and

ensure the safety of their nationals in the administration of taxes and registration

agreement on pension savings set out by the Government before the date of the acquisition of

the effectiveness of this law, can be used at the earliest from the date, which provides

After the effective date of this Act by the Government.