326/2009 Sb.
LAW
of 17 May. June 2009
on the promotion of economic growth and social stability
Change: 362/2009 Sb.
Change: 234/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on income taxes
Article. (I)
The Czech National Council 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.,
Law 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.
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. 167/1999 Coll., Act No. 222/1999 Coll., Constitutional Court
declared under the No 3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000
Coll., Act No. 72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000
Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000
Coll., Act No. 340/2000 Coll., Act No. 492/2000 Coll., Act No. 117/2001
Coll., Act No. 120/2001 Coll., Act No. 239/2001 Coll., Act No. 451/2001
Coll., Act No. 483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002
Coll., Act No. 198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002
Coll., Act No. 312/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003
Coll., Act No. 361/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004
Coll., Act No. 46/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004
Coll., Act No. 283/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004
Coll., Act No. 435/2004 Coll., Act No. 561/2004 Coll., Act No. 633/2004
Coll., Act No. 669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005
Coll., Act No. 217/2005 Coll., Act No. 340/2005 Coll., Act No. 357/2005
Coll., Act No. 441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005
Coll., Act No. 552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006
Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006
Coll., Act No. 189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006
Coll., Act No. 248/2006 Coll., Act No. 262/2006 Coll., Act No. 262/2006
Coll., Act No. 29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007
Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007
Coll., Act No. 126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008
Coll. and Act No. 2/2009 Coll., is amended as follows:
1. in section 24 para. 2 (a). (h)), point 2, the words "paragraph 4" shall be replaced by
"paragraphs 4 and 15".
2. in section 24, the following paragraph 3 is added:
"(15) Rent for a financial lease with subsequent purchase of the leased tangible
property depreciable pursuant to section 30a is recognised as expense (cost) according to the
paragraph 1 provided that the
and term of lease in) tangible assets depreciated by the owner
(the landlord) under section 30a para. 1 it takes at least 12 months and in
tangible property depreciable pursuant to § 30 para. 2 the term of the lease
at least 24 months; the term of lease is calculated from the date on which the matter was tenants
left in a condition fit for normal use,
(b)) after the end of the lease are immediately followed by transfer of ownership
rights to the subject of the lease between the owner (landlord) and the tenant and
(c)) after their financial lease with subsequent purchase of the leased tangible
the assets include the taxpayer referred to in paragraph 2 shall include the purchased assets to your
business property. ".
3. in section 26 para. 1, after the words "§ 30.0" the words "30a".
4. in section 29 para. 3, after the words "and 6", the words "§ 30a para. 5. "
5. under section 30, the following new section 30a, which including the title reads as follows:
"section 30a
Extraordinary depreciation
(1) tangible fixed assets included in depreciation Group 1 according to annex No 1 to
This Act taken in period 1. January 2009 to 30. June 22, 2010
can a taxpayer which is its first owner, write off evenly without
interruption in 100% of the entry price for 12 months.
(2) tangible assets included in depreciation Group 2 according to annex No 1 to
This Act taken in period 1. January 2009 to 30. June 22, 2010
can a taxpayer which is its first owner, write off without interruption
up to 100% of the input prices for 24 months, while for the first 12 months will apply
depreciation evenly up to 60% of the entry prices of tangible assets and
other immediately following 12 months depreciation evenly
to a maximum of 40% of the entry prices of tangible assets.
(3) the Depreciation referred to in paragraphs 1 and 2 shall be determined to the nearest whole month;
While the taxpayer has an obligation to initiate the depreciation starting with the following
month after the date on which the conditions were met for the depreciation. When
start or stop a depreciation during the tax period may be
apply only in the amount of depreciation attributable to this tax period.
Depreciation shall be rounded up to the nearest Crown.
(4) the Extraordinary depreciation of tangible fixed assets in accordance with paragraphs 1 and 2 may not be
applied to tangible property depreciable pursuant to § 30 para. 4 and 5.
(5) the technical assessment of tangible property depreciable pursuant to paragraphs 1
and 2 does not increase its input price. Completed technical improvement is
hashes to depreciation group, in which it is classified on the tangible assets,
that is the technical assessment made and depreciated as a tangible
assets according to § 26 to 30 and 31 to 33. ".
6. In section 35 c of paragraph 1. 1 the words "10 680 CZK" is replaced by "Eur 11 604".
Article. (II)
Transitional provisions
1. The provisions of § 24 para. 15 of Act No. 586/1992 Coll., as amended effective
from the date of entry into force of this Act, shall apply to assets that are
the subject of a leasing agreement with the subsequent purchase of the leased
tangible assets concluded after the date of entry into force of this Act, to 30.
in June 2010, and which in this period, the lessee in a State
fit for normal use. The provisions of § 24 para. 15 of law No.
586/1992 Coll., in the version in force from the date of entry into force of this Act,
cannot be used on amendments to contracts on financial lease
leased tangible assets closed until the date of entry into force of
of this Act.
2. The provisions of § 35 c of paragraph 1. 1 under this Act shall apply for the first time for the
the tax year of 2010.
PART TWO
cancelled
Article. (III)
cancelled
Article. (IV)
cancelled
PART THREE
Amendment of the labour code
Article. In
Act No. 262/2006 SB., labour code, as amended by Act No. 585/2006 Coll.
Act No. 181/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll.
Act No. 362/2007 Coll., Constitutional Court declared under no.
116/2008 Coll., Act No. 121/2008 Coll., Act No. 126/2008 Coll., Act No.
294/2008 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll. and act
No 382/2008 Coll., is amended as follows:
1. In section 192 paragraph. 1 at the end of the text of the second sentence, the words ",
but not in the first 24 hours of neodpracovaných in misguided innings ".
2. In section 192 paragraph. 2, the first sentence is replaced by the phrase "pay the wages or
the salary referred to in paragraph 1 shall be taken in the amount of 60% of average earnings ".
3. In section 192 paragraph. 3 the words "the first 3 days of temporary incapacity
(part of the second sentence of paragraph 1 after the semicolon) "shall be replaced by the words" the time
referred to in paragraph 1 the second sentence after the semicolon ".
Article. (VI)
Transitional provision
If the time of the first 3 days of temporary incapacity for which
pay the wages or salary for the Court (section 192 (1) of the second part of the sentence for
the labour code by semi-colons), until 30 June 1998 has not expired. June 2009,
the procedure is for exercising the right to compensation for wages or salary during temporary
incapacity for work pursuant to the provisions of § 192 paragraph 2. 1 the second sentence in section
a semicolon to the labour code, in the version in force from 1 January 1999. July, 2009.
PART FOUR
Amendment of the Act on professional soldiers
Article. (VII)
In § 68 para. 3 (b). c) of Act No. 221/1999 Coll., on professional soldiers,
as amended by Act No. 254/2002 Coll., Act No. 189/2006 Coll., Act No.
261/2007 Coll. and Act No. 305/2008 Coll., the number "25" is replaced by
"60".
PART FIVE
Amendment of the Act on service relationship of members of security forces in the staff
Article. (VIII)
In section 124 para. 5 (b). a) of Act No. 361/2003 Coll., on the prison service
members of the security forces, as amended by law No 169/2005 Coll.
law no 413/2005 Coll., Act No. 530/2005 Coll., Act No. 189/2006 Coll.
Act No. 261/2007 Coll. and Act No. 305/2008 Coll., the number "25"
replaced by the number "60".
PART SIX
Amendment of the law on salary and other terms associated with the performance of the functions
representatives of State power and some State authorities and judges and
members of the European Parliament
Article. (IX)
Act No. 237/1995 Coll., on salary and other terms associated with the
the performance of the functions of the representatives of State power and some State authorities and
judges and members of the European Parliament, as amended by Act No. 138/1996
Coll., Act No. 285/1997 Coll., Act No. 155/2000 Coll., Act No. 231/2001
Coll., Act No. 309/2002 Coll., Act No. 422/2002 Coll., Act No. 361/2003
Coll., Act No. 427/2003 Coll., Act No. 49/2004 Coll., Act No. 359/2004
Coll., Act No. 626/2004 Coll., Act No. 127/2005 Coll., Act No. 361/2005
Coll., Act No. 388/2005 Coll., Act No. 189/2006 Coll., Act No. 531/2006
Coll., Act No. 181/2007 Coll., Act No. 261/2007 Coll. and Act No.
305/2008 Coll., is amended as follows:
1. In section 34 para. 4 the first sentence, the words "and when ordered by quarantine, the salary
provides at a reduced rate of 25% "shall be deleted.
2. In article 34 paragraph 2. 4 second sentence of the number "25" is replaced by "60".
PART SEVEN
Amendment of the Act on municipalities
Article. X
In § 73 para. 4 Act No. 128/2000 Coll., on municipalities (municipal establishment), in
amended by Act No. 312/2002 Coll., Act No. 261/2007 Coll. and Act No.
305/2008 Coll., the number "25" is replaced by "60".
PART EIGHT
Amendment of the Act on regions
Article. XI
In § 48 para. 3 of Act No. 129/2000 Coll., on regions (regional establishment), in
amended by Act No. 231/2002 Coll., Act No. 261/2007 Coll. and Act No.
305/2008 Coll., the number "25" is replaced by "60".
PART NINE
Amendment of the Act on the capital city of Prague
Article. (XII)
In § 53 para. 4 of law No. 131/2000 Coll., on the capital city of Prague, as amended by
Act No. 143/2001 Coll., the Act No. 261/2007 Coll. and Act No. 305/2008
Coll., the number "25" is replaced by "60".
PART TEN
cancelled
Article. XIII
cancelled
PART ELEVEN
Amendment of the Act on State social support
Article. XIV
In the Act No. 117/1995 Coll., on State social assistance, as amended by Act No.
137/1996 Coll., Act No. 132/1997 Coll., Act No. 242/1997 Coll., Act No.
91/1998 Coll., Act No. 157/1998 Coll., Act No. 360/1999 Coll., Act No.
118/2000 Coll., Act No. 132/2000 Coll., Act No. 155/2000 Coll., Act No.
492/2000 Coll., Act No. 273/2001 Coll., Act No. 151/2002 Coll., Act No.
309/2002 Coll., Act No. 320/2002 Coll., Act No. 125/2003 Coll., Act No.
362/2003 Coll., Act No. 424/2003 Coll., Act No. 441/2003 Coll., Act No.
453/2003 Coll., Act No. 53/2004 Coll., Act No. 235/2004 Coll., Act No.
315/2004 Coll., Act No. 435/2004 Coll., Act No. 561/2004 Coll., Act No.
124/2005 Coll., Act No. 168/2005 Coll., Act No. 204/2005 Coll., Act No.
218/2005 Coll., Act No. 377/2005 Coll., Act No. 381/2005 Coll., Act No.
552/2005 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No.
113/2006 Coll., Act No. 115/2006 Coll., Act No. 135/2006 Coll., Act No.
189/2006 Coll., Act No. 216/2006 Coll., Act No. 262/2006 Coll., Act No.
585/2006 Coll., Act No. 213/2007 Coll., Act No. 261/2007 Coll., Act No.
269/2007 Coll., Act No. 379/2007 Coll., Act No. 129/2008 Coll., Act No.
239/2008 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll., Act No.
382/2008 Coll. and Act No. 414/2008 Coll., §§ 17 and 18 shall be added:
"§ 17
The conditions for entitlement to child benefit
A claim for child benefit has a dependent child, if decisive
income in the family does not exceed the product of the subsistence minimum of family and
the coefficient
and) 2.50, with respect to a claim for child benefit from 1. July 2009
until 31 December 2006. December 2010,
b) 2.40, it comes to a claim for child benefit after 31 December 2006. December 2010.
section 18
The amount of the child allowance
(1) the amount of the child allowance amounts to 1. July 2009 until 31 December 2006. December 2010
per calendar month, in the case of a dependent child aged
up to 6 years) $ 550
(b)), from 6 to 15 years $ 660
(c)), from 15 to 26 years old £ 750.
(2) the amount of the child allowance after 31 December 2006. December 2010 shall be for the calendar
the Moon, in the case of a dependent child aged
up to 6 years) $ 500
(b)), from 6 to 15 years $ 610
(c)), from 15 to 26 years old $ 700. ".
Article. XV
Transitional provisions
1. Child allowance payable before 1. July 2009 pursuant to law No.
117/1995 Coll., on State social support, in the version in force before 1 January 1998.
July 2009, belongs to the last in June 2009.
2. Bureaus work until 31 December 2005. July 2009 provides new level of child allowance
According to § 18 para. 1 of Act No. 117/1995 Coll., on State social support,
in the version in force from 1 January 1999. July 2009, without request; the notice of
change the amount of child allowance residences and found only in the file.
PART TWELVE
Amendment of the Act on the Organization and implementation of social security
Article. XVI
Act No. 582/1991 Coll., on the Organization and implementation of social security,
as amended by Act No. 586/1992 Coll., Act No. 38/1993 Coll., Act No.
160/1993 Coll., Act No. 308/1993 Coll., Act No. 241/1994 Coll., Act No.
118/1995 Coll., Act No. 160/1995 Coll., Act No. 138/1997 Coll., Act No.
306/1997 Coll., Act No. 93/1998 Coll., Act No. 222/1999 Coll., Act No.
356/1999 Coll., Act No. 360/1999 Coll., Act No. 18/2000 Coll., Act No.
29/2000 Coll., Act No. 132/2000 Coll., Act No. 133/2000 Coll., Act No.
155/2000 Coll., Act No. 155/2000 Coll., Act No. 220/2000 Coll., Act No.
238/2000 Coll., Act No. 258/2000 Coll., Act No. 408/2000 Coll., Act No.
116/2001 Coll., the Act No. 353/2001 Coll., Act No. 151/2002 Coll., Act
No 263/2002 Coll., Act No. 265/2002 Coll., Act No. 309/2002 Coll., Act
No. 320/2002 Coll., Act No. 519/2002 Coll., Act No. 361/2003 Coll., Act
No 424/2003 Coll., Act No. 422/2003 Coll., Act No. 453/2003 Coll., Act
No 53/2004 Coll., Act No. 167/2004 Coll., Act No. 283/2004 Coll., Act
No 359/2004 Coll., Act No. 435/2004 Coll., Act No. 501/2004 Coll., Act
No 168/2005 Coll., Act No. 361/2005 Coll., Act No. 381/2005 Coll., Act
No 413/2005 Coll., Act No. 24/2006 Coll., Act No. 70/2006 Coll., Act
No 81/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act
No 161/2006 Coll., Act No. 189/2006 Coll., Act No. 216/2006 Coll., Act
No 267/2006 Coll., Act No. 342/2006 Coll., Constitutional Court
the declared under no. 405/2006 Coll., Act No. 585/2006 Coll., Act No.
152/2007 Coll., Act No. 181/2007 Coll., Act No. 261/2007 Coll., Act No.
270/2007 Coll., Act No. 296/2007 Coll., Act No. 305/2008 Coll., Act No.
306/2008 Coll., Act No. 382/2008 Coll., Act No. 479/2008 Coll. and act
No 41/2009 Coll., is amended as follows:
In § 14 para. 3 (b). (d)), the following paragraph 3, including the notes below
line no. 50 h:
"3. the retirement age by a special Act ^ 2) in the cases where the
applicants for unemployment benefits under the special law ^ 50 h)
He worked from 1. January 1993 in a way that could establish a right to
the reduction in the age limit for entitlement to a retirement pension under the
provisions in force before 1 January 2005. before 1 January 1996; These data shall be communicated within the time limits
referred to in § 85a of paragraph 1. 2 and § ▼M4 2,
50 h) § 50a of Act No. 435/2004 Coll., on employment, as amended
regulations. ".
PART THIRTEEN
Amendment of the Act on waste and amending certain other acts
Article. XVII
Act No. 185/2001 Coll., on waste and on amendments to certain other laws,
as amended by Act No. 477/2001 Coll., the Act No. 76/2002 Coll., Act No.
275/2002 Coll., Act No. 320/2002 Coll., Act No. 356/2003 Coll., Act No.
167/2004 Coll., Act No. 186/2004 Coll., Act No. 317/2004 Coll., Act No.
7/2005 Coll., Act No 444/2005 Coll., Act No. 186/2006 Coll., Act No.
222/2006 Coll., Act No. 314/2006 Coll., Act No. 296/2007 Coll., Act No.
34/2008 Coll., Act No. 383/2008 Coll. and Act No. 9/2009 Coll., is amended
as follows:
Section 37 c of § 37 d shall be inserted, including the title and notes
line no. 12a and 12b be added:
"§ 37 d
The State's contribution the salvage of wreck cars
(1) a natural person who
and asked about the registration of the new) vehicles of category M1 whose
purchase price does not exceed 500 000 € and in the certificate of
vehicle registration written indication of the combined CO2 emissions on the
1 km not exceeding a value of 160 grams and the implementation of the emission limit
Euro 4 and higher,
(b)) at the time, starting from the sixth month before registering a personal
the car under (a)) and ending six months after the registration
passed by the plant operators to collect scrap cars older autovrak
ten years, which was at least two years, the owner has the option to request
the State contribution in the amount of CZK 30,000.
(2) a natural person who
and asked about the registration of the new) vehicles of category M1 whose
purchase price does not exceed € 700 000 and that
1. uses only the electric drive,
2. has a hybrid powertrain that combines an internal combustion engine and an electric motor, or
3. it is equipped with an engine intended by its manufacturer to burn compressed
natural gas known as CNG,
(b)) at the time, starting from the sixth month before registering a vehicle
(a)) and ending six months after this registration passed
the plant operators to collect scrap cars older than 10 years, autovrak
whose was the owner of at least two years, has the option to request a State
contribution in the amount of CZK 60,000.
(3) a natural person for the purposes of paragraphs 1 and 2 means a natural person,
that does not have income from a business or other self-employed
activities ^ 12a) and is not a payer of value added tax or by a
This dani ^ 12b).
(4) an application for a State contribution referred to in paragraph 1 or 2 shall be applied for
The State Environmental Fund of the Czech Republic within six months from the
the date of registration of new vehicles of category M1.
(5) State contributions referred to in paragraphs 1 and 2 shall be paid from the special account
The State Environmental Fund of the Czech Republic. Financial resources
on the special account is provided from the State budget and may
be used exclusively to support the purchase of new vehicles of category M1.
(6) the requirements for an application for State compensation and the details of his
the provision referred to in paragraphs 1 to 5 shall establish government regulation.
12A) section 7 of the Act of the Czech National Council No. 586/1992 Coll., on income taxes,
in the wording of later regulations.
12B) § 5 and 94 of Act No. 235/2004 Coll., on value added tax ".
PART OF THE FOURTEENTH
The EFFECTIVENESS of the
Article. XVIII
This Act shall take effect on 1 January 2000. July 2009, with the exception of
the provisions of the first part of the article. I, points 1 to 5 and the first section of the article. II, point 1,
which shall take effect on the date of its publication.
Vaidya in the r.
Fischer v. r.