On The Promotion Of Economic Growth And Social Stability

Original Language Title: o podpoře hospodářského růstu a sociální stability

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=69307&nr=326~2F2009~20Sb.&ft=txt

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.