227/1997 Coll.
LAW
of 3 July 2003. September 1997 on foundations and Foundation funds and amending and supplementing
some related laws
(the law on foundations and Foundation funds)
Change: 210/2002 Sb.
Change: 257/2004 Coll.
Modified: 296/2007 Sb.
Change: 126/2008.
Change: 160/2010 Sb.
Change: 227/2009 Coll., 158/2010 Sb.
Change: 188/2007 Sb.
Change: 513/91 Coll., 340/2013 Coll. 344/Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
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TITLE I OF THE
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§ 1
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§ 2
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TITLE II
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§ 3
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§ 4
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§ 5
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§ 6
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TITLE III
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§ 7
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§ 8
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§ 8a
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§ 9
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TITLE IV
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§ 10
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§ 11
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§ 12
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section 13 of the
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§ 14
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§ 15
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section 16 of the
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§ 17
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section 18
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§ 19
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section 20
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TITLE V OF THE
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section 21
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section 22
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Article 23 of the
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TITLE VI OF THE
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section 24
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section 26
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TITLE VII
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section 27 of the
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PART TWO
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section 28
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PART THREE
SUPPLEMENT THE CODE OF CIVIL PROCEDURE
section 29
Act No. 99/1963 Coll., the code of civil procedure as amended by Act No. 36/1967
Coll., Act No. 158/1969 Coll., Act No. 50/1973 Coll., Act No. 20/1975
Coll., Act No. 135/1982 Coll., Act No. 180/1990 Coll., Act No. 328/1991
Coll., Act No. 519/1991 Coll., Act No. 263/1992 Coll., Act of the Czech
the National Council No. 24/1993 Coll., Act No. 171/1993 Coll., Act No. 116/1994
Coll., Act No. 152/1994 Coll., Act No. 216/1994, Coll., Act No. 84/1995
Coll., Act No. 118/1995 Coll., Act No. 160/1995 Coll., Act No. 237/1995
Coll., Act No. 247/1995 Coll., Constitutional Court of the Czech Republic.
31/1996 Coll., Act No. 142/1996 Coll., Constitutional Court of the Czech
No. 269/1996 Coll. and Act No. 202/1997 Coll., shall be supplemented as follows:
In § 9 para. 2 (a). (j)) at the end of the dot is replaced with a comma and the following
the letter k), including a note No. 1a) is inserted:
"k) in proceedings relating to revocation of the Foundation or Endowment Fund and their disposal,
on the appointment of a liquidator of the Foundation or Endowment Fund and appointing a
new members of the Management Board of the Foundation or Endowment Fund. ^ 1a)
1A) § 7 para. 3-5, § 9 para. 2 and section 16 of Act No. 227/1997 Coll., on
foundations and Foundation funds and amending and supplementing certain
related laws (the law on foundations and Foundation funds). ".
PART FOUR
SUPPLEMENTING the ACT of the CZECH NATIONAL COUNCIL No. 549/1991 Coll., on Court
FEES, AS AMENDED
section 30
The Czech National Council Act No. 553/1991 Coll. on court fees in
amended by Act of the Czech National Council No. 271/1992 Coll., Act No. 273/1994
Coll., Act No. 36/1995 Coll., Act No. 118/1995 Coll., Act No. 160/1995
Coll., Act No. 151/1997 Coll. and Act No. 209/1997 Coll., the following
as follows:
In section 11 (1) 2 (a). the dot at the end) is replaced with a comma and the following
is the letter l) and m) are added:
"l) Foundation or Endowment Fund in matters relating to the endowment of the register,
m) generally benefit companies in matters relating to the register of community
companies. ".
PART FIVE
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section 31
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PART SIX
SUPPLEMENTING the ACT of the CZECH NATIONAL COUNCIL No. 586/1992 Coll., on income taxes,
IN THE VERSION WITH AMENDED
§ 32
The Czech National Council Act No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., Act No. 96/1993 Coll., Act
No 157/1993 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 259/1994 Coll., Act No. 32/1995 Coll., Act No. 87/1995 Coll., Act
No. 118/1995 Coll., Act No. 152/1995 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. and Act No. 209/1997 Coll., shall be supplemented as follows:
1. in the section 18 para. 7, after the words "the Foundation," the following words: "the Foundation
the funds ".
2. in section 19 para. 1 (b). p) with a dot at the end is replaced by a comma and
the following letter r) including notes no 57):
"r) revenue arising from the rent of real estate that are part of
Foundation capital and are entered in the Foundation register, income deriving from
rent works of art that are part of the Foundation capital and are
entered in the Foundation register, interest and dividend income from
securities that are part of the Foundation capital and are written in the
the Foundation index, income from interest on the funds,
that are part of the Foundation capital and are written in the Foundation
the register, provided they are stored in a special account with the Bank,
revenue arising from copyright and patent rights, which are part of the
Foundation capital and are entered in the Foundation register; the exemption is
does not apply to receipts that have been used in violation of the Foundation, with a special
^ 57) by the law.
57) Act No. 227/1997 Coll., on foundations and Foundation funds and amending and
supplementing certain related acts (the Act on foundations and Foundation
funds). ".
PART SEVEN
AMENDMENT of the ACT No. 563/1991 Coll., on accounting, AS AMENDED by Act No. 116/1994
SB.
§ 33
Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.
is amended as follows:
In § 9 para. 1 (b). (d)), after the words "Association of legal entities and" Word
"Foundation" is replaced by "endowment funds".
PART EIGHT
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§ 34
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PART NINE
TRANSITIONAL AND FINAL PROVISIONS
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section 36
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§ 37
The effectiveness of the
This Act shall take effect on 1 January 2000. January 1, 1998.
Zeman in r.
Havel, v. r.
Klaus r.
Selected provisions of the novel
Article. XII of Act No. 160/2010 Sb.
Transitional provision
Foundation and Endowment Fund will ensure the fulfilment of the obligations provided for in § 23 para.
4 (b). (c)) of the Act No. 227/1997 Coll., on foundations and Foundation funds, in
the version in force from the date of entry into force of this Act, not later than 7.
December 2010. In the meantime, it shall proceed in accordance with § 23 para. 4 (b). (c)) of the Act
No. 227/1997 Coll., on foundations and Foundation funds, in the version in force in
the effective date of this Act.
1) § 18 para. 2 (a). (b)) of the civil code.
§ 8 paragraph 1A). 2 (a). (b)) and § 8 para. 3 (b). and) and f) of Act No. 586/1992
Coll., of the Securities Act, as amended by Act No. 367/2000 Coll.
2) § 200d code of civil procedure.
2A) Act No. 111/2009 Coll., on basic registers.
3) section 70 et seq.. the commercial code.
3A) Act No. 21/1992 Coll., on banks, as amended.
3B)
Act No. 256/2004 Coll., on the capital market.
3 c) European Parliament and Council Regulation (EC) No 1060/2009 of 16 January 1996.
September 2009 on credit rating agencies.
3D) Act No. 247/1995 Coll. on non-profit societies and amending
and additions to certain laws.
4) § 116 of the civil code.
5) in particular, Act No. 563/1991 Coll., on accounting, as amended
regulations.
6) for example. section 17 of Act No. 219/1995 Coll. foreign exchange law.
7) Act No. 116/1985 Coll., on conditions for the activities of the organization with
an international element in the Czechoslovak Socialist Republic, as amended by
Act No. 157/1989 Coll.
8) § 55 para. 2 Act No. 256/2004 Coll., on capital
market, as amended by Act No. 230/2008 Coll. and Act No. 188/2011 Sb.
9) § 55 para. 3 of Act No. 256/2004 Coll., as amended by Act No. 230/2008 Sb.
and Act No. 188/2011 Sb.