458/2011 Coll.


LAW
Dated December 20, 2011

About changing laws related to the establishment of a single collection point and
other changes to the tax and insurance laws

Change: 399/2012 Coll., 502/2012 Coll.

Change: 241/2013 Coll.

Change: 340/2013 Coll., 344/2013 Coll.

Change: 234/2014 Coll.

Change: 267/2014 Coll.

Parliament has passed this Act of the Czech Republic:
PART ONE


Amendment to the Income Tax

Art. I

Act no. 586/1992 Coll., On income taxes, as amended by Law 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. 149/1995 Coll
. Act no. 248/1995 Coll., Act no. 316/1996 Coll., Act no. 18/1997
Coll., Act no. 151/1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997
Coll., Act no. 227/1997 Coll., Act no. 111/1998 Coll., Act no. 149/1998
Coll., Act no. 168/1998 Coll. Act no. 333/1998 Coll., Act no. 63/1999
Coll., Act no. 129/1999 Coll., Act no. 144/1999 Coll., Act no. 170/1999 Coll
. Act no. 225/1999 Coll., the Constitutional court judgment promulgated under no.
3/2000 Coll., Act no. 17/2000 Coll., Act no. 27/2000 Coll., Act. || | 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. 453/2001 Coll., Act no. 483/2001 Coll
., Act no. 50/2002 Coll., Act no. 128/2002 Coll., Act. || | 198/2002 Coll., Act no. 210/2002 Coll., Act no. 260/2002 Coll., Act no. 308/2002 Coll
., Act no. 575/2002 Coll., Act no. 162 / 2003 Coll., Act no. 362/2003 Coll
., Act no. 438/2003 Coll., Act no. 19/2004 Coll., Act no.
47/2004 Coll., Act. 49/2004 Coll., Act no. 257/2004 Coll., Act no. 280/2004 Coll
., Act no. 359/2004 Coll., Act no. 360/2004 Coll., Act. || | 436/2004 Coll., Act no. 562/2004 Coll., Act no. 628/2004 Coll., Act no. 669/2004 Coll
., Act no. 676/2004 Coll., Act no. 179 / 2005 Coll., Act no. 217/2005 Coll
., Act no. 342/2005 Coll., Act no. 357/2005 Coll., Act no. 441/2005 Coll
., Act. 530/2005 Coll., Act no. 545/2005 Coll., Act no. 552/2005 Coll
., Act no. 56/2006 Coll., Act no. 57/2006 Coll., Act. || | 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.
245/2006 Coll., Act no. 264/2006 Coll., Act no. 267/2006 Coll., Act no.
29/2007 Coll., Act. 67/2007 Coll., Act no. 159/2007 Coll., Act no.
261/2007 Coll., Act no. 296/2007 Coll., Act no. 362/2007 Coll., Act. || | 126/2008 Coll., Act no. 306/2008 Coll., Act no. 482/2008 Coll., Act no.
2/2009 Coll., Act no. 87/2009 Coll., Law no. 216 / 2009 Coll., Act no. 221/2009 Coll
., Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 289/2009 Coll
., Act. 303/2009 Coll., Act no. 304/2009 Coll., Act no. 326/2009 Coll
., Act no. 362/2009 Coll., Act no. 199/2010 Coll., Act. || | 346/2010 Coll., Act no. 348/2010 Coll., Act no. 73/2011 Coll., finding
Constitutional court promulgated under no. 119/2011 Coll., Act no. 188/2011 || | Coll. and Act no. 236/2011 Coll., is amended as follows:

First canceled

Second In § 3 para. 4 letter g) reads:

"G) income from

First settlement between the co-owned by the size
co-ownership shares,

Second settlement of marital,

Third exchange of land during land consolidation under the law regulating
landscaping ".

Third canceled

Fourth canceled

Fifth In § 5 para. 5, the number "7" the words "or 8" and at the end
paragraph, the sentence "The tax base does not include income
included in a separate tax base.".

6th § 6 para. 1 point. b) the words' and limited partners of limited companies
"is replaced by" limited partners limited partnerships
directors and benevolent societies ".

7th In § 6, Paragraph 3 reads:

"(3) The income referred to in paragraph 1 shall mean regular income or lump
regardless of whether it is legally entitled to them or not, whether
from the employer receives the employee or another person and whether they are | || paid or credited to the good or lie in another form filling

Carried out by the employer or on his behalf.
Income also means the amount by which the payment of the employee for the employer
granted rights, services or things besides the apartment where he
employee resided for two years immediately prior to his purchase, lower
than the price

A) determined by the law governing the valuation of assets or the price
charged by other persons

B) determined in accordance with paragraph 6, in the case of a motor vehicle to provide
use for business and private purposes,

C) specified in a Government in the case of free or discounted tickets provided by the employer
operating public transport
persons employees and their family members. ".

Footnote. 4b is repealed.

8th In § 6, paragraph 4 reads:

"(4) Revenue billed or paid by the taxpayer are separate
tax base for taxation tax withholding special rate
tax, if it is income under paragraph 1 point. a) d) and under paragraph 10
whose aggregate amount for the same taxpayer shall not exceed the amount
calendar month CZK 5,000, and an employee at this
taxpayer did not sign the tax declaration in accordance with § 38k paragraph 4 5 or 7 or
if he fails to progress according to § 36 para. 7. ".

9th canceled

10th canceled

11th canceled

12th canceled

13th § 6 para. 10 letter b) reads:

"B) reward for the performance of functions and services provided in connection with
current or former duties in

First bodies of municipalities and other local government bodies,

Second State institutions,

Third civic and interest groups,

Fourth trade unions,

Fifth chambers

6th other institutions. ".

14th canceled

15th canceled

16th canceled

17th In § 7 para. 4 the words "and § 19 para. 1 point. g) "
deleted.

18th In § 8. 1 point. a) the words "with the exception of government bonds
which under conditions of issue to acquire only natural persons" and
words "interest yield of government bonds, which under the terms of emission
acquire only natural persons who, in
case of redemption of government bonds, or at its maturity, "are deleted.

19th In § 8 par. 2 point. a) the words "with the exception of government bonds
which under conditions of issue to acquire only natural persons"
deleted.

20th canceled

21st In § 9, paragraph 4 at the end of the sentence "way of enforcing spending
under this paragraph can not be retroactively changed.".

22nd In § 10 paragraph. 1 point. b) the words "with the exception of government bonds
which under conditions of issue to acquire only natural persons"
deleted.

23rd In § 10 paragraph. 3 point. a) the number "20000" is replaced by "30000"
and the number "40" by "60".

24th In § 10, at the end of paragraph 3 is replaced by a comma and
letter c), which reads:

"C) income from sales of securities and income from investments attributable to
Unit of the cancellation of a mutual fund, their total at
taxpayer in a tax year shall not exceed one hundred thousand crowns.".

25th canceled

26th canceled

27th In § 15 para. 1, the number "10" is replaced by "15".

28th canceled

29th In § 15 para. 6 of the last sentence, the words "or capital value will be transferred
insurance" is replaced by "capital value
surrender or be transferred."

30th canceled

31st


Canceled
32nd canceled

33rd canceled

34th


Canceled
35th In § 18 par. 8, the words "including trade unions" are replaced
words "trade unions".

36th In § 19 para. 1 letter a) reads:

"A) membership fee according to statutes, status, establishment or foundation deeds
adopted

First interest association of legal entities, in which membership is not necessary
precondition for the operation of the business or executing activities

Second a civic association that is not an organization of employers,

Third trade union

Fourth political party or political movement or

Fifth professional association with voluntary membership, with the exception
Economic Chamber of the Czech Republic and Agricultural Chamber of the Czech Republic ".

Footnote. 18a is deleted.

37th In § 19 para. 1, letter c) reads:


"C) rental income from a cooperative apartment or commercial space and
paying for services provided with the use of the dwelling or non-residential space
arising under the lease agreement between the Housing Association and its member
who is natural person; the same applies for
company with limited liability and its companion who is a natural person, and
association and its member who is a natural person. "

38th In § 19 para. 1 point. d) the words "income from dividends pursuant to § 36 paragraph
. 1 and 2 "is replaced by" income from which tax is withheld
special rate ".

39th In § 19 para. 1 letter f) reads:

"F) receipt of the Deposit Insurance Fund."

40th In § 19 para. 1 letter g) reads:

"G) income from financial market operations with funds
reserve account for pension reform by budgetary rules."

41st In § 19 para. 1 point ch) including footnote no. 92
repealed.

42nd canceled

43rd In § 19 para. 1 letter p) reads:

"P) income from operations of nuclear account funds in the financial market by
Atomic Act".

44th In § 19 para. 1 letter a) and) added:

"From) income Wine Fund established by the law regulating
viticulture,

For) income support from the Wine Fund ".

Footnote. 57a is repealed.

45th canceled

46th In § 19 para. 1 point Ac) reads:

"Ac) interest on loans, loans, bonds, certificates of deposits, certificates of deposit and deposits
assimilated and bills of exchange, the
issuing obtains drawee funds and similar legal relationships
incurred abroad (hereinafter referred to as "loans and borrowings")
resulting company which is resident in another Member State of the European Union
from a company or cooperative if
taxpayer referred to in § 17 para. 3, or by a permanent establishment
company which is resident in another Member State
European Union in the Czech Republic. ".

47th canceled

48th canceled

49th canceled

50th canceled

51st canceled

52nd canceled

53rd canceled

54th In § 19, paragraph 11, which reads:

"(11) The exemption under subsection 1. from) and zi) and under paragraph 10
not apply if the subsidiary or parent company

A) is exempt from corporate income tax or similar tax exempt,

B) may opt for a similar exemption or relief from income tax
corporate or similar taxes or

C) liable to corporate income tax or similar tax is
rate of 0%. ".

55th canceled

56th In § 20 para. 8 sentence of the fourth number "5" is replaced by "10" and
after the semicolon including the semicolon is deleted.

57th The heading of § 21 reads: "The rate and tax calculation."

'58. In § 21 para. 1, the second sentence is replaced by the phrase "tax is calculated as the product of
tax base reduced by items reducing the tax base and
deductible from the tax base rounded to thousands CZK
down and tax rates. ".

59th canceled

60th


Canceled
61st


Canceled
62nd


Canceled
63rd In § 21 par. 3, the number "5" is replaced by "0" and the second sentence is deleted
.

64th In § 22 paragraph. 1 point. g) point 3, the words "or other states that
form the European Economic Area" is replaced by "Norway, Iceland or Switzerland
".

65th In § 22 paragraph. 1 point. g) Section 4, the words "including interest income
government bonds, which under conditions of issue
acquire only natural persons who, even in case of redemption of government bonds
or at its maturity," are deleted.

66th canceled

67th In § 23 par. 3 point. a) Section 12, "and also by the amount of commitment
captured in the balance sheet, which was destroyed except its fulfillment,
offsetting merger law with responsibility for one person,
agreement between the creditor and the debtor, which the existing commitment to be replaced by a new commitment
or settlement under a special legal regulation 88) if
been under a special legal regulation 20) accounted for the benefit
income or the amount of this obligation does not increase profit
pursuant to paragraph 10 "are deleted.

68th In § 23 par. 3 point. a) The following points 14 and 15 are added:


. "14 the amount seized in the balance sheet liability extinguished otherwise than his
fulfillment, offsetting merger law with responsibility for one person,
agreement between lender and borrower, the current commitment
be replaced by a new one or settlement, unless
under the laws governing accounting recognized in income or the amount
this commitment does not increase net profit by 10 points;
this is not a commitment, from whose title came expense (cost), but it
expenses (costs) for achieving, securing and maintaining taxable income
only if it was paid,

15th the amount resulting from the change in accounting method, which increased
equity, in the tax year in which the change of accounting policy
".

69th canceled

70th In § 23 par. 3 point. b) the following point 6 is added:

'6. the amount resulting from the change in accounting method, which reduced
equity, in the tax year in which the change of accounting policy
".

71st In § 23 para. 4 letter a) reads:

"A) for taxpayers listed in § 2 para. 2, § 17 para. 3 and
permanent establishment income from which is subject to withholding tax at a special rate
taxes."

72nd In § 23 para. 8 point. b) point 3, the words "price
unused reserves," and the words "and advance payments" are deleted.

73rd In § 24 par. 2 letter d) reads:

"D) membership fee

First legal entity, if the obligation membership derives from the special
legislation

Second legal entity, in which membership is a prerequisite for the operation
business activity or exercise activities

Third paid by the employer if the employee
membership is a prerequisite for the operation of the business or executing
action employer

Fourth employers' organization, or

Fifth Economic Chamber of the Czech Republic and Agricultural Chamber of the Czech Republic
".

Footnotes. 81 and 96 are deleted.

74th canceled

75th In § 24 par. 2 point. ch) the words "under § 20b" are deleted.

76th In § 24 par. 2 point. t) the words "entry price of tangible assets
utilized to achieve the income exempt pursuant to § 19 para. 1
point. g) "are deleted.

77th In § 24 par. 2 point. y) the introductory part, the words "six months
or claim to which it can not constitute a provision according
legislation governing the creation of reserves and adjustments for
determine the income tax base only because it is
receivable with nominal value at the moment of greater than CZK 200 000, regarding
which were instituted arbitration proceedings, judicial proceedings or administrative proceedings
"is replaced by" 18 months ".

78th In § 24 par. 2 point. ZC) the words "; this provision shall not apply to the
expenses (costs) related to revenues beyond all
stakes of all the taxpayer lotteries and other similar games
where the license to operate issued by a special legal
regulation [§ 25 par. 1 point. zl)] "are deleted.

79th In § 24 par. 2 point. z) point 1 the words "non-bank entity"
deleted and the word "comparable" is replaced with the word "like."

80th In § 24 par. 2 point. z), point 2, "another bank"
deleted and the word "comparable" is replaced with the word "like."

81st In § 24 par. 4, letter a) reads:

"A) the period of lease of tangible assets amounting to at least a minimum depreciation period
specified in § 30 paragraph. 1; of tangible assets included in depreciation
group of 2-6 according to Annex no. 1 hereto may lease period
reduced by up to six months; lease period is counted from the date when the case was relinquished
tenants in a state fit for regular use, and ".

82nd


Canceled
83rd


Canceled
84th In § 25 par. 1 at the end of the text of the letter x) the words "and
basic rate of compensation".

85th In § 25 par. 1 point zl) is deleted.

Change existing letters) to zo) are renumbered zl) to Zn).

86th In § 25 par. 1 point at the end of point zn)
replaced with a comma and the following point zo), which reads:

"From) the membership fee paid by the taxpayer to a recipient who is at this
recipient is exempt from tax.".

87th In § 29 para. 1 final, the words "another

Entity "is replaced by" other persons or handed over to another person or
regarding changes in property owned by another person. "

88th In § 32a paragraph. 2 "GHG-116)" are deleted.

Footnote. 116 is repealed.

89th In § 34 paragraph 4 and 5 are added:

"(4) The tax base deduction can be deducted to support research and development.

(5) Deduction to promote research and development, which could not be deducted from
because of low tax base or tax losses may be deducted later
in the third period following the period in which it arose. ".

90th In § 34, paragraphs 6-12 deleted.

91st § 34a including the heading reads:

"§ 34a

The amount of the deduction for research and development support

(1) Deduction for research and development aid is the sum

A) 100% of the costs incurred during the project implementation research and development
included in the deduction not exceeding a total of expenses incurred
at the time of project implementation research and development
included in the deduction, and | ||
B) 110% of the expenses incurred during project implementation research and development
included in the deductions that exceed the total expenditure incurred
at the time of project implementation research and development
included in the deduction.

(2) The material time for the purposes of deduction to support research and development
means the time that

A) ends on the day preceding the date on which the period starts and

B) it is as long as a year.

(3) The period for the purposes of deduction to support research and development means

A) the tax year, or

B) the period for which the tax return is filed. ".

92nd Under § 34a following new § 34b to 34e, which, including the title added:

"§ 34b

Expenditure on research and development included in the deduction

(1) expenditures on research and development in the included deduction
means expenses (costs) that

A) the taxpayer incurred during the project research and development

First experimental or theoretical work

Second design and construction work,

Third calculations

Fourth design technology

Fifth production of functional sample or prototype product or part
related to project implementation research and development, or

6th certification of the results achieved through projects
research and development

B) expenses (costs) for reaching securing and maintaining income and

C) they are recorded separately from other expenses (costs).

(2) expenditures on research and development in the included deductions not


A) expenses (costs) which was albeit partially supported
from public sources

B) expenses (costs) to services, with the exception of expenses (costs)

First services related to the implementation of the project research and development
which are taken from public universities or research organizations
defined in the law governing the promotion of research and development for the purpose of providing
aid, in the form of the activities listed in paragraph 1 point. a)

Second certification of the results achieved through projects
research and development

Third rent for financial lease with subsequent purchase of the leased tangible movable property
related to the implementation of the research and development

C) royalties,

D) expenses (costs) for intangible results of research and development
acquired from other persons, except those related to the implementation of the project
research and development and which are taken from public universities or research
organization as defined in the law governing the promotion of research and development for the purpose of providing support
.

(3) If the expenses (costs) under paragraph 1 relate to the implementation
research and development projects only partially be included in the expenditure
invested in research and development included in the deduction only their
quite often.

§ 34c

R & D project

(1) research and development project means a document in which the taxpayer
prior to the commencement of the project research and development activities in defining their
research and development under the law regulating the promotion of research and development that includes


A) basic identification data of the taxpayer, which are

First business name or name and street address of the taxpayer if the taxpayer
corporate income tax,

Second the name or names and surname, address and business address

Place of residence of the taxpayer if the taxpayer income tax
individuals

Third tax identification number, if assigned,

B) the duration of the project, which is the period from the beginning to the end of the day
project,

C) project objectives that are achievable during the project
assessable and after its completion,

D) the estimated total expenses (costs) for the project and
projected expenses (costs) for each year of the project,

E) the name, or names and surnames of all persons who are professionally
provide the project with their qualifications and forms
labor relationship with the taxpayer

F) the method of monitoring and evaluation of project progress and achievements
results

G) the date and place of project approval

H) the name or names, surname and signature of the person responsible for the project
research and development.

(2) Research and development project must be approved by the taxpayer before starting his
solutions.

(3) The person responsible for research and development project
responsible for fulfilling the conditions given by this Act for research and development project.
Responsible person is the taxpayer income tax

A) individuals that taxpayer

B) legal entities statutory body or a member of this body.

§ 34d

Deduction to support research and development for associates partnerships

(1) For a taxpayer who is a shareholder of a public company,
the deduction to support research and development as well as to increase the proportion of the
deduction for research and development support found for the general
company designated in the same proportionally to the share in the profit or loss
by the social contract, or equally.

(2) Deduction to promote research and development findings for limited
company distributes to the general partner and limited partnership
in the same proportion as the dividing profit or loss. For a taxpayer who
it is a general partnership company, the deduction
support for research and development increase of portion of deduction to support research and development
determined in the same proportion as the share in the profit or loss
limited partnership .

§ 34e

Binding assessment of expenses on research and development included in the deduction


(1) The tax issue at the request of the taxpayer of the binding
assessment of expenses on research and development included in
deduction.

(2) The binding assessment of expenses on research and development
included in determining the deduction of expenses on research and development
included in the deduction for the purposes of the deduction for research and development support.

(3) The application for issuance of the binding ruling
expenditure incurred on research and development included in the taxpayer shall deduct

A) research and development project,

B) a list of activities that the taxpayer considers the activities carried out during
implementation of research and development along with the reasons why the taxpayer
these activities are considered as activities carried out during project implementation
research and development || |
C) a statement of expenditure on activities that the taxpayer considers
activities undertaken in implementing research and development projects,

D) list of activities for which the taxpayer has doubts whether the expenditure on these activities
incurred expenditure on research and development included in
deduction together with an indication of the doubt

E) The method of allocating individual expenses incurred as the realization
research and development projects and other activities, and the criteria used
division

F) period, which has a binding ruling relate

G) a draft statement the binding ruling.

(4) If the binding ruling of expenses on research and development
included in the deduction a taxpayer received after the deadline
for filing tax returns for the period to which the decision is binding ruling on
cover, the taxpayer may deduct deduction
to support research and development in the additional tax return. ".

Footnote. 73a is repealed.

93rd § 35ba headline reads: "Tax credits for income tax payers
individuals".

94th In § 35ba. 2, the words "point. b) to e), "the words
" only if it is the taxpayer who is resident in a Member State

European Union, Norway or Iceland, and "at the end of paragraph, the following sentence
" The amount of income from sources abroad shows taxpayer confirmation
foreign tax form issued by the Ministry of Finance. ".

95th canceled

96th canceled

97th


Canceled
98th § 35c headline reads: "Tax relief for taxpayers income tax
individuals".

99th In § 35c paragraph. 1, the word "household-108)" is replaced
'households in the Czech Republic or a Member State of the European
Union, Norway or Iceland, "and the words" or § 35ba' are replaced "§
35ba or 35bb."

Footnote. 108 is repealed.

100th In § 35c at the end of the text of paragraph 4, the words "and income
which are in accordance with § 38f exempt from taxation."

One hundred and first In § 35c paragraph. 5, the words "redeem" the words "only if
resident in a Member State of the European Union, Norway or Iceland
" and at the end of the paragraph with the sentence "The amount of income from sources in | || abroad proves taxpayer confirmation of the foreign tax on
form issued by the Ministry of Finance. ".

102nd canceled

103rd In § 35d paragraphs 6-8 added:

"(6) The annual settlement of advances and provide tax relief tax payer
taxpayer a tax credit under § 35c up to a maximum tax
net of tax rebates for taxpayers subject to personal income tax and
employee discount. Where entitlement to tax benefits greater than calculated as follows
tax, the taxpayer is entitled to payment of a tax advantage
form of a tax bonus only if the total of his income from employment
and perquisites of all tax payers in the past taxable period, of which he
taxpayer performs annual settlement of prepayments and tax
advantage was at least six times the minimum wage. If u
taxpayer's total income reached at least six times the minimum wage
, the taxpayer during the annual settlement of advances and tax benefits for
paid monthly tax bonuses in the calendar month in which the total
his income was at least above half minimum wages, longer entitled
lose.

(7) The annual settlement of prepayments and tax relief for the taxpayer
taxpayer's first tax reduced by tax credits for tax payers
income individuals and calculates employee discount and staffing
bonus. Tax reduced the tax credit for taxpayers income tax
individuals then reduced by the employee discount and to then calculate the amount
tax benefit attributable to the taxpayer in the form of tax relief
according to § 35c and tax bonus. Tax reduced the tax credit for
taxpayers subject to personal income tax and employee discount, then
will further reduce the tax credit under § 35c and thus to a reduced tax
compares with a total advance tax withheld and on calculates the difference tax. Furthermore, the tax bonus
compares with a total of monthly tax bonuses and
calculates the difference in the tax bonus. If the total sums paid to
monthly tax bonuses lower than the tax bonus will increase taxpayer
taxes on the unpaid amount on tax bonus calculated on the positive difference
tax or unpaid amount on tax bonus is reduced by the calculated
negative difference in tax. If the total of monthly tax bonuses
higher than the tax bonus will reduce the tax payer of the amount overpaid
Tax Bonus calculated positive difference on the tax, or increase it
calculated negative difference in tax.

(8) Overpaid tax annual settlement of prepayments and tax relief
employee bonus and surcharge on tax bonus (hereinafter "supplement of clearing
") arising out of the implementation of the annual settlement of advances and
tax relief, the taxpayer pays the taxpayer
later than 31 March after the end of the tax period, should the aggregate amount of any cash settlement of
over CZK 50. Any outstanding balance of the annual settlement of prepayments and tax relief
taxpayer taxpayer does not shrink. ".

104th In § 35d paragraph. 9, the first sentence is replaced "by the amount of tax
benefits paid in the form of a supplement to reduce the tax bonus tax payer
closest outlet advances to the tax authorities." And the last sentence
replaced by " when a refund of the annual settlement of advances and

Tax benefits and payment of employee bonuses progresses
tax payer under § 38ch paragraph. 5. '.

105th In § 36 para. 1 point. b) the beginning of paragraph 2 of the words "u
payers of income tax of individuals."

106th In § 36 par. 2 point. a) the words "including bond
deposit certificates of deposit or equivalent, and built upon their issue price
release" is replaced by "and the issue price of a bond or deposit certificates
deposit him on the same footing, or if
buy them back from the difference between the redemption price and the issue price ".

107th In § 36 para. 2 at the beginning of the letter h), the words "u
payers of income tax of individuals."

108th In § 36 par. 2 letter u) reads:

"U) income from the general partner of a limited partnership and companion public
trading company generated a profit after taxation of stock
company or limited liability company after the conversion
joint stock companies or limited liability limited partnership | || company or a public company ".

109s. In § 36 par. 2 point. v) the word "výsluhového" is replaced
'severance, výsluhového ".

110th In § 36 par. 2 letter w) be deleted.

111th In § 36 par. 3, the last sentence is replaced by the phrase "For income
listed in § 22 paragraph. 1 point. g) point 4, the tax base for tax withholding
special rate does not include
value of the underlying instrument or asset. ".

112th


Canceled
113th In § 36, after paragraph 6 the following paragraph 7 is added:

"(7) Includes a taxpayer revenues referred to in § 6 par. 4 to
tax return, credited the tax withheld from such income on his tax.".

Paragraph 7 is renumbered as section 8.

114 respectively. canceled

115th canceled

116th In § 38c paragraph. 1, the word "removed" is replaced by "
is obliged to pay."

117th canceled

118th In § 38d paragraph. 4, letter a) reads:

"A) of § 36 para. 2 point. p) if the taxpayer

First signs for the period during which it was in the tax period of the
income tax withheld, in addition to the tax declaration (§ 38k par. 7),

Second include income mentioned in § 6 par. 4 of the tax return filed for
tax period in which those revenues arise ".

119th In § 38d paragraph. 4 point. c) and paragraph. 5, the number '7' is replaced by
"8".

120th In § 38d paragraph 8 reads:

"(8) the taxpayer to whom the taxpayer on income from employment and
fringe benefits are taxed higher than specified, returns taxpayer
improperly withheld amount, if three years have elapsed since the end of the period within
which the taxpayer is obliged to file a statement of income tax collected
withheld under a special tax rate and if the taxpayer did not use the procedure
referred to in § 36 para. 7 and 8. taxpayer to whom the payer of income tax
from employment and fringe benefits tax strike
fixed amount, it can knock addition, if two years have elapsed from the deadline for filing
settlement of income tax withheld at a special tax rate
. ".

121st canceled

122nd canceled

123rd In § 38f paragraph. 10, the number "4" is replaced by "5".

124th canceled

125th In § 38 g paragraph. 3 at the end of the text of the first sentence the words "or
8".

126th Under § 38 grams, the following new § 38ga, including the heading reads:

"§ 38ga

Payment of income tax on natural persons of the joint personal tax account

(1) The taxpayer of personal income tax paid this tax on common
personal tax account for income tax and insurance.

(2) The taxpayer of personal income from employment and
emoluments paid this tax on a joint personal tax account for tax
income, insurance and payment of the total wages. ".

127th In § 38 gigabytes paragraph. 1 the words "point. a) "the words" and § 35bb. "

128th canceled

129th canceled

130th In § 38h at the end of paragraph 6 the sentence "
to the employee benefits as provided in § 35bb into account the tax payer
also up during the annual settlement of prepayments and tax relief for the tax
period.".

131st canceled

132nd canceled

133rd In § 38ch Paragraph 3 reads:

"(3) The taxpayer makes an annual settlement of prepayments and tax relief

Only on the basis of the documents for the previous accounting period of the previous
tax payers on the settlement or payment of wages, withheld
advances on tax on such income, provided the monthly tax credit by
§ 35ba and 35c and monthly tax bonuses. Taxpayer
annual settlement of prepayments and tax relief is not performed if the taxpayer fails to submit these documents
taxpayers until 15 February after a
tax period. ".

134th In § 38ch paragraph. 4 "31. March 'is replaced by' 15th
March after the end of the tax period. "

135th In § 38ch paragraph 5 reads:

"(5) The taxpayers who apply tax benefit, the taxpayer
return as an overpayment of annual settlement of advances positive difference between
advance withholding taxes and taxes reduced by rebates for taxpayers subject to personal income tax
and the employee discount and simultaneously pays
employee bonus, no later than 31 March following the end of the tax
period, should the total amount of the overpayment and employee bonus
over CZK 50. A refund of an overpayment of annual settlement of advances and also
a paid employee bonus will reduce the taxpayer's earliest contributions
advance tax administrator no later than the end of the tax year or request a refund of their
tax administrator; In this case dealt with the tax administrator
this amount as an overpayment. Any outstanding balance of the annual settlement of advances
a taxpayer does not shrink. ".

136th § 38i including the title reads:

"§ 38i

Repair of income tax from employment and functional benefits
withheld form of advances

(1) The taxpayer, who has been knocked in advance is higher than specified,
or to whom it was paid monthly tax bonus lower than he should be,
return the difference to the taxpayer if the expired deadline for filing || | tax bill on income from operations for this tax period.
For reimbursement for backup or additional amount paid to
monthly tax bonus will reduce the taxpayer's immediate removal backup administrators
taxes.

(2) the taxpayer, which has been withheld tax is higher than specified,
or to whom it was paid employee bonus or a tax bonus lower than
should be returned taxpayer the difference, if not expired 3 years | || from the deadline for filing tax bill on income from employment.
Taxpayer shall first return the difference and can then submit
additional tax bill on income from employment. About the returned
difference reduces the taxpayer's closest outlet advances to the tax authorities. Otherwise
the difference to returns based on the tax return or additional
tax return filed by the taxpayer.

(3) the taxpayer, which has been hit by a deposit less than the stipulated
or to whom it was paid monthly tax bonus higher than it should have, could
tax payer to withhold the difference of wages if the deadline expired for
filing tax bill on income from operations for this tax
period. The additional amount collected for backup or monthly tax bonus
increase taxpayer closest outlet advances to the tax authorities.

(4) After the deadline for filing tax bill on income from operations
's obligation to pay the amount due to tax or unduly
amount paid to the employee bonus and the tax bonus
together with interest on late payments based

A) additional tax bill on income from employment
filed by the taxpayer if the amount owed tax or overpaid
amount for employee bonus or tax bonus was

First the fault of the taxpayer, or

Second the fault of the taxpayer in cases provided for in paragraph 6

B) tax or additional tax return filed by the taxpayer
if the amount owed tax or overpaid amount on
Employee bonuses or tax bonus was the fault of the taxpayer
except in cases where the taxpayer is required
bring an additional tax bill on income from employment.

(5) the amount due to the tax credit or the amount unduly paid to
Employee bonuses or tax bonus, which was the fault of
tax payer, the payer may withhold payroll taxes taxpayer if

Expired two years from the deadline for filing tax bill
income from employment. For a taxpayer who has not done
annual settlement of prepayments and tax relief, the taxpayer after filing
tax bill on income from employment in this period
bring down the amount owed on the advance or the amount overpaid tax on a monthly || | bonus, even if the taxpayer has filed for the tax period
tax return.

(6) In the case where the amount owed tax or overpaid
amount for employee bonus or tax bonus was
fault of the taxpayer, the taxpayer

A) collide in agreement with the taxpayer that amount from the salary of the taxpayer
together with default interest, if u taxpayer expired deadline for determining
taxes, and to submit a supplementary tax bill on income from || | activities and to pay that, or

B) shall notify the tax administrator by the end of the month following the month
, which discovered it and simultaneously submitted to the tax documents
needed to recover the resulting difference; fails to fulfill these obligations is
to submit a supplementary tax bill on income from employment and
to pay that. ".

137th In § 38j paragraph. 2 point. b) the words "and tax identification number and
" are deleted.

138th In § 38j paragraph. 2, Point d) a new point e), which reads
:

"E) the date of commencement of the taxpayer to work".

Existing letters e) and f) are renumbered f) and g).

139th In § 38j paragraph. 2 point. f), point 3 is deleted.

Existing points 4-8 are renumbered 3 to 7

140th In § 38j paragraph. 2 point. f) the final part, the words "
4 and 5" are replaced by "3 and 4".

141st In § 38j paragraph. 2 point. g) the words "e) points 1-8 'are replaced
words' f)."

142nd canceled

143rd canceled

144th canceled

145th In § 38k paragraph. 5 of the introductory part of the word "b)" shall be inserted
words "and an employee benefit."

146th In § 38k paragraph. 5 at the end of the text of letter b) the words "and
which month is received."

147th canceled

148th canceled

149th In § 38 l Subsection 1 reads:

"(1) The right to non-taxable portion of the tax base demonstrates the taxpayer taxpayers


A) confirmation of the gift recipient or his legal representative or public collections
organizers of the amount and purpose of the gift

B) the credit agreement and an annual confirmation by building societies
amount of interest paid in the previous calendar year on a loan from
savings, or any other loan provided
civil society in connection with the loan from building savings
or confirming bank, foreign bank or its affiliates for the amount of interest paid
in the past calendar year on a mortgage loan and
reduced state benefits, or any other relevant
loan provided by the bank in connection with a mortgage loan ,

C) in the case of credit granted for the purposes specified in § 15 para. 3 point.
A) a building permit or notification of construction and after completion of construction
extract from the ownership deed,

D) in the case of credit granted for the purposes specified in § 15 para. 3 point.
B) and c) an extract from the ownership deed and in case of credit granted for the purchase of land
after 4 years from the time the credit contract
building permit or notification of construction,

E) in the case of credit granted for the purposes specified in § 15 para. 3 point.
E) an extract from the ownership deed, if it is a residential building, house or apartment owned
under the law regulating ownership, or
lease agreement, if it is flat in the lease, or proof of
permanent residence, if it is a flat in use,

F) in the case of credit granted for the purposes specified in § 15 para. 3 point.
D) and g), confirming the legal entity that is a member or
companion

G) in the case of credit granted for the purposes specified in § 15 para. 3 point.
F), an extract from the ownership deed, if it is a residential building, house or apartment owned
under the law regulating ownership, or
confirmation of legal persons for membership if it is subject to settlement of share | || or deposit associated with the right to use the apartment

H) agreement on pension insurance with state contribution agreement

Supplementary pension savings, pension insurance contract or O-
claiming pension institutions on the taxpayer participation
pension insurance and an annual confirmation pension fund, pension
company or pension institutions on contributions
paid by the taxpayer on his pension insurance with state
contributions, additional pension savings or pension insurance
previous accounting period,

I) a contract for the private life insurance or a fuse under the Act
regulating the insurance contract and an annual confirmation of insurance premiums paid by the taxpayer
about his private life insurance
previous tax year or paid pro rata portion || | single premium attributable to previous tax period. ".

Footnote. 101 is repealed.

150th In § 38 liters paragraph. 2 point. b) the words "no later than February 15"
deleted.

151st In § 38p paragraph. 1, the last sentence is deleted.

152nd In § 38p paragraph. 2 "items decreasing tax base"
replaced by "of tax allowances" and the words "and
Items decreasing the tax base under § 15 para. 1" is replaced by "
of tax allowances pursuant to § 15 para. 1 and higher amounts
raised the value of inventories and receivables gradually included in the tax base
according to § 23 para. 14 ".

153 above. canceled

154th Part Five, including the title reads:

"PART FIVE
REGISTRATION


§ 39

Registration obligation taxpayer of personal income

(1) The taxpayer income tax natural persons referred to in § 2 para. 2
required to submit an application for registration to the tax on income of individuals at
relevant tax administrator within 15 days of the date on which | ||
A) started to operate, which is a source of income

First business or other self-employment, or

Second rent, or

B) income received from

First business or other self-employment, or

Second rent.

(2) The taxpayer income tax natural persons referred to in § 2 para. 3
required to submit an application for registration pursuant to paragraph 1 if

A) the Czech Republic started to perform the activities referred to in paragraph 1
point. a) or

B) received the income referred to in paragraph 1. b) from sources in the Czech Republic
.

(3) The taxpayer income tax natural persons referred to in § 2 para. 3
required to submit an application for registration to the tax on income of individuals at
relevant tax administrator within 15 days of the date on which | ||
A) has the Czech Republic into a permanent establishment or

B) has obtained the authorization or license to operate, which is a source of income
issued by domestic public authority.

(4) Taxpayer of tax on income of individuals is not obliged to submit an application for registration
if receives only income

A) which are not subject to tax,

B) which are exempt, or

C) of which the tax is withheld at a special tax rate.

§ 39a

Registration duty tax payers of corporate income tax

(1) The tax payer corporate income referred to in § 17 para. 3
required to submit an application for registration to tax corporate income at
relevant tax administrator within 15 days of its creation.

(2) The tax payer corporate income referred to in § 17 para. 4
which originated in the Czech Republic permanent establishment is obliged
submit an application for registration to tax corporate income at || | relevant tax administrator within 15 days of the occurrence of this establishment.

(3) The tax payer corporate income referred to in § 17 para. 4
required to submit an application for registration to tax corporate income
within 15 days of the date on which

A) started to perform activities on the territory of the Czech Republic, which is the source
income

B) received income from sources in the Czech Republic,

C) has received a permit or obtain authorization to operate, which is
source of income issued by domestic public authority.

(4) A taxpayer who is not formed or established for the purpose of business is
required to submit an application for registration to tax corporate income at
relevant tax administrator within 15 days of the date when the exercise begins

Activity, which is a source of income, or begin receiving income.

(5) The taxpayer of the corporate income referred to in § 17 para. 4 and
taxpayer who is not established for business purposes
not obliged to submit an application for registration if receives only income | ||
A) which are not subject to tax,

B) which are exempt, or

C) of which the tax is withheld at a special tax rate.

§ 39b

Registration duty payer

(1) The taxpayer shall submit an application for registration of income tax
natural or legal persons with the relevant tax
no later than 8 days from the day he was obliged to carry out this Act set
acts taxpayer.

(2) Within the period referred to in paragraph 1, the taxpayer is obliged to submit an application and
for payers coffers. When registering payers coffers taxpayer determines
person who is authorized to act on behalf of this payers coffers
his name. ".

155th canceled

156th In Annex no. 1 6 depreciation groups in the name of the item (6-3)
at the end of the text adds, "if they have a total sales area of ​​more than 2 000 m2
".

Art. II
Transitional provisions


First For tax liability for the years 1993 to 2014 tax year
began in 2014, apply existing legislation, unless
this Act differently.

Second For exemption of income from the sale of securities acquired prior
effective date of this Act shall be in accordance with § 4 para. 1 point. w)
Act no. 586/1992 Coll., as amended effective before the effective date of this Act
.

Third canceled

Fourth canceled

Fifth § 6 para. 13 of Law no. 586/1992 Coll., As amended, effective
date of entry into force of this Act shall also apply to income from
dependent activity and functional benefits included in the tax base pursuant to § 5 | || paragraph. 4 of Act no. 586/1992 Coll. Billed by the taxpayer before the date of entry into force of this Act
and paid poplatníkovipo
January 31 of the calendar year of the entry into force of this Act.

6th On tangible assets recorded by the taxpayer before the date of effectiveness
Art. VII of this Act and used before that date to
achieving income from the operation of lotteries and other similar games
exempt pursuant to § 19 para. 1 point. g) of the Act no. 586/1992
Coll., as amended effective prior to the effective date of Art. VII
this Act, the effective date of Art. VII of this Act is deemed as
would have been prior to this the date of its registration depreciated without interruption and
depreciation were determined in the maximum amount. In the tax year that began
before effectuation of Art. VII of this Act, be as
expense (cost) to apply only a proportion of depreciation corresponding
part of the taxable period from the date of entry into force of Art. VII
Act.

7th At the outlet of the proceeds of lotteries and other similar games pursuant to Act No.
. 202/1990 Coll., As amended effective prior to the effective date of Art. VII
this law, arising as income taxpayers who have not
founded or established for the purpose of business, apply § 19 para. 1 point. ch)
Act no. 586/1992 Coll., as amended effective before the effective date
Art. VII of this Act.

8th § 24 par. 4 point. a) Act no. 586/1992 Coll., as amended
effective prior to the effective date of this Act shall apply to
tangible property that is the subject of a finance lease
purchase of leased tangible assets closed
no later than the day preceding the effective date of this Act and which is
later this day given over to the tenant in a state fit
regular use.

9th canceled

10th For interest income from mortgage bonds issued in
end of 2007 shall apply the provisions of § 36 para. 4 of the Act no. 586/1992
Coll., As amended effective prior to the effective date of this Act.
PART TWO


Changing Tax Code

Art. III

Act no. 280/2009 Coll., The Tax Code, as amended by Act no. 30/2011 Coll., Is amended as follows
:

First In § 12 para. 4, the words "to endorse a tax administrator
it" replaced "tax administrator".

Second


Canceled
Third In § 45 para. 2 the words "if it is a legal person at this address
actually positioned" are deleted.


Fourth In § 51 paragraph. 4, after the words "a)," the words "f)."

Fifth canceled

6th In § 56 at the end of paragraph 1 is replaced by a comma and
letter f), which reads:

"F) the types of taxes that can be paid by direct debit under the law regulating
payments or payment provided by the operator focused
postal service and the conditions that are necessary when these payments
followed.".

7th


Canceled
8th


Canceled
9th


Canceled
10th In § 72 para. 1, after the word "registration" the words "notification of change
registration data".

11th In § 72 par. 3 of the word "Sent" is replaced by "sent".

12th In § 72, the following paragraph 4 is added:

"(4) If the taxpayer or his representative data box established
or legal duty to have their financial statements audited,
filing is required under paragraph 1 shall be made only by data message format and in
structure published by the tax authorities sent
manner specified in § 71 para. 1. ".

13th In § 85 para. 3 word "refine" is replaced by "widen or narrow
".

14th In § 87 at the end of the text in paragraph 6, the words "and no
obstacle for filing an additional tax return or additional
bill to tax that should have been subject to tax audits."

15th In § 91 para. 1 the words "tax administrator person involved in the administration of taxes
announced initiation" is replaced by "against the tax administrator
person involved in the administration of taxes made the first act in the matter."

16th In § 100 paragraph. 1, after the word "control" the words "or other
progress in tax administration".

17th In § 106 para. 1 point. f) the word "submission" is replaced by
"management".

18th In § 106 paragraph 3 reads:

"(3) If the termination of the proceedings pursuant to paragraph 1. c)
tax administrator and the decision is not delivered to him can not exercise remedies
means; It does not apply if, in the case multiple recipients decisions.
Per day of receipt of the decision is considered day to file. ".

19th In § 107 par. 4, the words "tax entity" is replaced by "
person involved in the administration of taxes."

20th Under § 124, § 124a inserted which reads:

"§ 124a

If in the cassation complaint proceedings in the administrative courts to cancel
final decision of the regional court, on the basis of which the tax administrator
issued a new decision in the matter in accordance with the judgment of the regional court
becomes this decision ineffective the effective date of the new power
regional court's decision, which is dismissed or
which will change the legal opinion compared
canceled a final decision of the regional court. ".

21st § 125 to 131, including the title added:

"§ 125

Establishment registration obligations

Registration duty payable by a tax entity, which arises
obligation to submit an application for registration for individual tax.

§ 126
Application for registration


The application for registration of the taxpayer must indicate the prescribed
data needed for tax administration.

§ 127

The reporting obligation of registered taxpayers

(1) If there is a change in the data that is required to state on the taxpayer
registration is obliged to announce this change to the tax authorities within 15 days of the date
the occurrence of, or request for deregistration, if it is not given for
reasons.

(2) The notification obligation pursuant to paragraph 1 can only be met through
notification of the change of registration data.

(3) A registered taxpayer is obliged to submit to the tax

A) of an instrument evidencing its abolition, or other
instrument by which a decision on the termination of a permit or authorization
under which the taxpayer was registered, within
within 15 days the day on which this document is received, or when he
confirmed

B) the public authority's decision to revoke or
decision on the dissolution of a permit or authorization under which the taxpayer
registered within a period of 15 days from the day on which this decision was | || delivered; This procedure does not apply if the taxpayer tax administrator
about these facts informed by letter a)

C) a contract for the sale of a business or its parts, namely 15 days after its

Closure; this obligation is met all tax entities that have entered into a contract to sell
business or part thereof.

(4) The reporting obligation under paragraphs 1 and 3 shall not apply to data
change the tax administrator can use automated way to check out
registers or records to which has set up an automated approach;
circuit such data publish the tax administrator manner according to § 56 paragraph. 2nd

§ 128

How to eliminate doubts in the registration data

(1) The tax authority shall verify the information given taxpayer in the application for
registration or a notice of change of registration data in the case
doubts about their veracity or completeness taxpayer to
data explained attested or added or changed, while
set a deadline by which the taxpayer is obliged to do so.

(2) Should the taxpayer invitation within the prescribed time limit, staring at
application for registration or a notice of change of registration data, such
would be administered free from defects in the original filing date. When prompted
accepted after the deadline, considered the application for registration or notification of a change
registration data to be filed by that date.

§ 129

Decision in the registration procedure

(1) The tax authority shall decide on the registration within 30 days of filing
application or from the date of its removal of defects;
in particularly complex cases, may extend this period closest senior tax administrators.

(2) If the tax administrator decides to fully comply with the application for registration or
change notification registration data, decision
justify.

(3) The tax authority as the case may be decided ex officio for registration
or deregistration if it is reasonable and if the taxpayer

A) fails to file an application for registration,

B) fails to file a notice of change of registration data, or

C) fails to comply with the call for the removal of doubt in the registration data.

(4) A change of registration data makes the tax administrator pursuant to a notice of change
registration data or based on their own findings only
form of an official record.

§ 130

Tax Identification Number

(1) Tax entity which is not yet registered for any tax
allocate tax administrator tax identification number.
Tax identification number contains the code "E" and the stem portion, consisting of a general
identifier or user ID of the tax administrator.

(2) Tax identification number of the taxpayer is obliged to provide
in all cases relating to taxes, to which he was under that
tax identification number is registered in contact with the tax and the
cases prescribed by law.

(3) The general identifier for the individual identification number, or other
generic identifier, if so provided by law, and legal entities
identification number.

(4) If a general tax entity identifier assigned to assign him
tax administrator's decision own identifier.

§ 131

Change territorial jurisdiction of registered taxpayers

(1) If there is a change in conditions for determining local jurisdiction
tax administrator, existing competent tax administrator sets decision date on which
transferred to the new local jurisdiction tax administrator;
against this decision can not be appealed.

(2) If the day on which the local jurisdiction is transferred to the new
tax administrator to change the circumstances in which it was referred to in paragraph 1
decided decides tax administrator who issued the decision on his
revocation or amendment. ".

22nd In § 136 at the end of the text of paragraph 5 the words "or
bill."

23rd In § 137 paragraph. 1, the number "25" is replaced by "20".

24th In § 137 paragraph. 2, the number "4" is replaced by "3".

25th In § 137, paragraph 3 shall be added:

"(3) The deadline for submission of report or statement can not be extended.".

26th In § 141 para. 2 the words "new facts or
evidence to suggest that tax was fixed at an incorrect level"
replaced by "tax was fixed at an incorrect level;
this additional tax return or supplementary bill can not be argued
irregularity of the tax administration. "

27th In § 143 par. 5, after the word "force" the word
"additional".


28th In § 145 at the end of the text of paragraph 1, the words "or
assume that the taxpayer claimed the ordinary tax claim tax
CZK 0".

29th canceled

30th canceled

31st canceled

32nd In § 155 para. 1, at the end of the text of the first sentence the words "
or to deposit payment, the amount of which is prescribed on the debit side
personal tax account on the basis of the amount paid."

33rd In § 155 para. 1 the words "payment of arrears" the words
"deposits".

34th In § 158 paragraph 1 and 2 added:

"(1) The tax arrears written off uncollectible.

(2) irrecoverable arrears for the purposes of this Act
arrears,

A) which was unsuccessfully enforced the tax entity and other
persons to whom could be enforced, or its enforcement would probably
came to nothing, or to which it is likely to cost
enforcement exceeded its yield, or

B) whose enforcement is connected with special or significant difficulties. ".

35th In § 160 paragraph. 4, after letter b) the following point c) is added:

"C) deferred tax execution delay the proposal".

Existing letters c) and d) shall be designated Letters d) and e).

36th In § 174 para. 5, the word "lower" is replaced by "differently".

37th


Canceled
38th In § 181 par. 2 letter h) shall be deleted.

Existing letters i) and j) are renumbered h) and i).

39th In § 181 at the end of paragraph 3 the sentence "
The decision on rejecting the application for postponement or halting tax execution delivered
only applicant.".

40th In § 195 paragraph. 2 point. h) and § 197 paragraph. 2, after the word "law"
words "or by the transfer of rights."

41st In § 198 paragraph. 3 letter a) shall be deleted.

Existing letters b) to d) is renumbered a) to c).

42nd In § 198 paragraph. 4, the last sentence is replaced by the sentences "Decisions on
interruption and continue the auction on the same day is not delivered;
day of delivery shall be the moment communication deadline for the continuation of the auction the same day
persons present at the auction. Against the decision of stay
continuation of the auction can not exercise remedies. ".

43rd In § 221 at the end of paragraph 2 sentence "does not make it if the borrower
or other persons, property inspection and can not consequently
set the price of real estate, the executor taxpayer to regularize access to the property
debtor; § 80 paragraph. 2 and 4 shall apply mutatis mutandis. ".

44th In § 224 paragraph. 1, "the auctioneers, which" shall be replaced
"people".

45th In § 225 paragraph. 1 letter a) shall be deleted.

Existing letters b) to d) is renumbered a) to c).

46th In § 230 at the end of paragraph 5 sentence "The deadline for returning overpayments
vratitelného runs from the date on which the decision of
schedule.".

47th In § 232 paragraph. 1, after the word "regulations" the words "or
creditor whose claim is secured by the transfer of rights
charges on the lot".

48th In § 235, paragraph 1 is deleted.

Paragraphs 2 to 4 shall be renumbered 1 to 3

49th In § 235 paragraph. 1, "provides withholding tax payers
for direct settlement with marked difference between the two amounts and the difference
prescribe" is replaced by "prescribes the difference between these amounts."

50th In § 235 paragraph. 2 and 3, the number "2" is replaced by "1".

51st In § 240 paragraph. 5, the words "bring good tax claims or additional
tax claims for the expired portion of the taxable period for which has not been filed yet
" is replaced by "handle regular tax statement or
additional tax claims for expired portion of the taxable period for which
yet been filed, and submit it no later than 15 days from the date
processing this proposal. "

52nd In § 247 paragraph. 1 introductory part, the words "the proceedings"
replaced by "tax administration".

53rd In § 247 paragraph. 1 point. b) the words "that proceedings are conducted," are deleted.

54th In § 250 paragraph 3 reads:

"(3) The penalty for late tax claims incurred due to late submission
proper tax claims or additional tax claims are
not prescribe a tax entity is not obliged to pay it,
reaches its amount calculated by paragraph 1 or 2 less than the amount

200 CZK. ".

55th In § 250, after paragraph 3 the following paragraph 4 is added:

"(4) In the case where the taxpayer fails to file the proper tax claims or
additional tax claims, though he had this obligation, and does not do so even after
later time when an opportunity to take these claims will be used
when calculating the amount referred to in paragraph 1 or 2 set the upper limit;
amount of fines for late tax claim in this case is always at least CZK 500
. ".

Former paragraphs 4 and 5 shall be renumbered paragraphs 5 and 6

56th


Canceled
Art. IV
Transitional provisions


First canceled

Second If the period for filing proper tax claims, or
additional tax claims before the effective date of this Act shall apply
fine for late tax claims under current legal regulations
.
PART THREE


Amendment to the Act on Financial Administration of the Czech Republic

Art. In

Act no. 456/2011 Coll., On Financial Administration of the Czech Republic, is amended as follows
:

First canceled

Second Under § 13 the following § 13a, including the heading reads:

"§ 13a

Special procedures and methods of recording data during contention taxes and insurance premiums


(1) For confidentiality and security intelligence services
Czech Republic, the Czech Republic Police General Inspection of Security Forces
Czech Republic and the Czech Army and their activities or
safety of their members may be selected entities by § 11 para. 2
point. j) to l) and financial management bodies use special procedures and
methods of reporting data during contention

A) income taxes,

B) removal of total wages to public insurance

C) premiums for public health insurance and

D) social security premiums.

(2) Special procedures and methods of reporting data under paragraph 1
down the government. ".

Third In § 18, at the end of paragraph 1 is replaced by a comma and
letters k) to n) are added:

"K) the register of insured public health insurance

L) from the registry of insured pension insurance

Meters) from the registers insured health insurance,

N) of registers employers. ".

Art. VI


Canceled PART FOUR


Changing the law on lotteries and other similar games

Art. VII

Act no. 202/1990 Coll., On lotteries and other similar games, as
Act no. 70/1994 Coll., Act no. 149/1998 Coll., Act no. 63/1999 Coll. ,
Act no. 353/2001 Coll., Act no. 320/2002 Coll., Act no. 284/2004 Coll.
Act no. 377/2005 Coll., Act no. 254/2008 Coll . and Act no. 300/2011
Coll., is amended as follows:

First In § 1 para. 1, "as well as ensure that operators
lotteries and other similar games led away
set volume of cash resources for community purposes" are deleted.

Second In § 2. l) the words "(hereinafter referred to as" interactive video lottery terminal
")" are deleted.

Third In § 4, paragraph 2 reads:

"(2) The authorization shall be issued when the operation of lotteries and other similar games
is in line with other legislation, it does not disturb public order
and ensure their proper operation, including proper
technical equipment." .

Fourth In § 4, paragraphs 3-5, including footnote no. 3 shall be deleted.

Former paragraphs 6 to 14 are renumbered 3 to 11

Fifth In § 4, paragraph 10 be deleted.

Existing paragraph 11 shall be renumbered 10th

6th In § 4b paragraph. 4 the words "state oversight costs, payments for publicly beneficial purposes
" is replaced by "levy on lotteries and other similar games and
".

7th § § 4d and 5 shall be deleted.

8th § 13 including the title reads:

"§ 13

Billing lottery and raffle

Lottery committee or the lottery representative shall, not later than 60 days after the deadline for
pickup bill won the lottery or raffle
which contains information on deposits received (betting) and paid
winnings. The operator is required to submit a bill
body of state supervision and the disclosure body which licensed the lottery or raffle. ".

9th § 15 is deleted.

10th In § 18 paragraph 4 and 5 are deleted.

Existing paragraph 6 shall be renumbered 4.

11th In § 22 and § 32 par. 3, the number "9" is replaced by "6".

12th In § 28 para. 2, "a game for the calculation of the management fee; 4) a

State supervision and the calculation of the levy for public purposes
under § 4 para. 3. Procedural procedures associated with this bill is governed
special regulation. ^ 10) "replaced by the word" game. ".

Footnote. 10 is deleted.

13th § 29 is repealed.

14th In § 39, the words "and 29" are deleted.

15th In § 40 par. 1, the number "12" is replaced by "9".

16th In § 40, paragraph 2 deleted as well as repealing the designation of Subsection
first

17th For the fifth section, the following new Part Six, including the title reads:

"PART SIX

OUTLET from lotteries and other similar games

§ 41

Taxpayer levy

Taxpayer levy on lotteries and other similar games is the operator
lottery or other similar game.

§ 41a


Subject conscription
Subject levy on lotteries and other similar games is running
lottery or other similar game.

§ 41b
Partial payment basis


(1) Partial payment basis consists of the amount by which the sum of the amounts wagered
exceeds the total winnings paid

A) of the lotteries according to § 2. a), c) and d) in the case
partial payment from lotteries,

B) of the games operated in accordance with § 2. h), internet betting exchange rate
according to § 50 par. 3 or gambling according to § 2. i) in the case
partial removal of fixed-odds betting and casino gambling,

C) for games operated in accordance with § 2. m) in case of partial removal of the base
card tournament and cash gambling,

D) of the lotteries or other similar games
not listed in subparagraphs a) to c) and paragraph 3 in the case of partial payment from other
lotteries and other similar games.

(2) Partial payment basis from the gaming machines and other gaming
technical equipment consists of proportional and fixed parts.

(3) the proportion of sub-base levy on gaming machines and other technical
gaming equipment consists of the amount by which the sum
stakes exceeds the total winnings paid out of gambling
according to § 2. e), l), n) and § 50 para. 3
operated using authorized devices and equipment, which for purposes of this Act
means individual gaming site

A) permitted gaming machine

B) permitted end interactive video-lottery terminal

C) permitted local lottery system,

D) other technical gaming devices permitted by § 50 para. 3rd

(4) The fixed portion of the sub-base of the levy on gaming machines and other technical
gaming device is the total number of days on which
each was approved devices and equipment allowed.

(5) The stake is considered a summary of the deliveries accepted
operator, which consists of deposit (bet) and any fee or other performance-related
undertaken stake (wager).

§ 41c


Payment rate
Rate levy on lotteries and other similar games is

A) 20% for partial payment basis from lotteries,

B) 20% for partial payment basis of fixed-odds betting and gambling in the casino
,

C) 20% for partial payment basis from the card tournament and cash
gambling,

D) 20% for partial payment basis from other lotteries and other similar
games

E) 20% for the proportion of the sub-base of the levy
gaming devices and other technical gaming devices

F) CZK 55 for the fixed portion of the sub-base of the levy
gaming devices and other technical gaming devices.

§ 41d


Levy calculation
(1) drainage from lotteries and other similar games is calculated as the sum
partial payments.

(2) Partial discharge is calculated by multiplying the sub-base of the levy and rates
for this partial payment basis.

(3) The partial draft, the sub base consists of parts sub-base
is calculated as the sum of the parts of the partial discharge. Part of partial discharge is
calculated as the product of the sub-base of the levy and rate for this part
partial payment basis.

§ 41e


Payment period
Odvodovým period is the calendar year.

§ 41f

Shunt returns

Shunt return shall be submitted within 2 months after the end
evacuating period; this deadline can not be extended.

§ 41 g
Advances



(1) drainage from lotteries and other similar games is paid through
quarterly payment advances that are managed as a tax under the Tax
order. Advances are due for the last quarter evacuating period.

(2) payment advances is calculated for the pre-season, which is
calendar quarter, as the levy on lotteries and other similar games.

(3) The taxpayer levy on lotteries and other similar games is required to submit a report to
levy on lotteries and other similar games and to pay
backup.

(4) The report of the taxpayer levy on lotteries and other similar games
provisions of the Tax Code of the reporting of the taxpayer. Where
taxpayer levy on lotteries and other similar games in filing evacuating
admission that the information given in the report of the taxpayer levy on lotteries and other similar games
not correct, is not obliged to submit follow
report.

§ 41h

Administration conscription

(1) administers payments from lotteries and other similar games
performing financial authorities.

(2) removal Manager provides authority performing state supervision according to §
46 information obtained in the administration levy on lotteries and other similar games
that the authority needs for the state supervision.

(3) In administering the levy on lotteries and other similar games
proceed according to the Tax Code.

§ 41i

Appropriation levy

(1) Part levy on lotteries and other similar games in the amount of partial discharge
of gaming machines and other gaming devices is technical
of

A) 20% of the revenue of the state budget and

B) 80% of the income of municipal budgets.

(2) The percentage by which each municipality involved in the removal of
pursuant to paragraph 1. b) an individual taxpayer levy shall be determined in
depending on the ratio of the average number of allowed devices and equipment
this taxpayer umístněných the territory of the municipalities in each day
evacuating or advance period to the total average number of allowed devices
and equipment that the taxpayer these days.

(3) drainage from lotteries and other similar games, with the exception of the removal
under paragraph 1 of

A) 70% of the revenue of the state budget and

B) 30% of the income of municipal budgets.

(4) The percentage by which each municipality involved in the removal of
pursuant to paragraph 3. b) is similarly determined as a percentage, which municipalities
participate in a percentage of the gross revenue of the income tax
legal entities under the law regulating tax revenue with
that is governed by regulations to implement this
Act, effective from 1st September evacuating period; the entry into force tétovyhlášky the
proceed in accordance with effective regulations. ".

Part Six shall be renumbered Part Seven.

18th In § 42, the words "use of proceeds" shall be deleted.

19th In § 46 para. 1 introductory part of the word "games" are inserted
words "with the exception of the sixth."

20th In § 48 par. 1 point. c) the number "14" is replaced by "10".

21st In § 48 par. 1 letter d) be deleted.

Existing letters e) to j) are renumbered d) to i).

22nd In § 48 para. 1, at the end of letter h) replaces the comma and full stop
letter i) shall be deleted.

23rd In § 48 para. 6 and 8, the word "proceeds" is replaced by "income".

24th In § 50 para. 1 the words "18 par. 6" is replaced by "paragraph 18. 4".

Art. VIII
Transitional provisions


First For the portion of the proceeds from lotteries and other similar games pursuant to § 4
No. 202/1990 Coll., As amended effective prior to the effective date of Art. VII
this Act, the bill under § 28 of Act no. 202/1990 Coll., As amended
effective prior to the effective date of Art. VII law and
state supervision pursuant to § 29 of the Act no. 202/1990 Coll., as amended
effective prior to the effective date of Art. VII of this Act shall apply
Act no. 202/1990 Coll., as amended effective prior to the effective date of Art.
VII of this Act.

Second Odvodovým first period pursuant to § 41e of Act no. 202/1990 Coll., As amended
effective from the date of entry into force of Art. VII of this Act, the term
effective date of Art. VII of this Act to 31 December 2012 .

Third The first period of an advance pursuant to § 41 g par. 2 Act no. 202/1990 Coll., As amended
effective from the date of entry into force of Art. VII of this Act is

Period from the date of entry into force of Art. VII of this Act by the end
ka1endářního calendar quarter of 2012, in which Art. VII
Act came into force.
PART FIVE


Changing the law on local fees

Art. IX

Act no. 565/1990 Coll., On local fees, as amended by Act no. 184/1991 Coll
., Act no. 338/1992 Coll., Act no. 48/1994 Coll., Act No. .
305/1997 Coll., Act no. 149/1998 Coll., Act no. 185/2001 Coll., Act no.
274/2001 Coll., Act no. 320/2002 Coll., Act no. 229/2003 Coll., Act no. 270/2007 Coll
., Act no. 281/2009 Coll., Act no. 348/2009 Coll., Act no. 183/2010
Coll. Law no. 30/2011 Coll. and Act no. 300/2011 Coll., is amended as follows
:

First In § 1 point g) including footnote no. 15 repealed.

Current letters h) and i) are designated as letters g) and h).

Second § 10a is deleted.

Art. X


Transitional provisions
When calculating and managing fee pursuant to § 10a of Act no. 565/1990 Coll., As amended
effective prior to the effective date of Art. VII of this Act, for
period prior to the effective date of Art. VII of this Act , proceed
by Act no. 565/1990 Coll., as amended effective prior to the date of effectiveness
Art. VII of this Act and generally binding municipal ordinances
issued pursuant to § 14 of Act no. 565/1990 Coll., as amended
regulations.
PART SIX



Canceled
Art. XI


Canceled
Art. XII


Canceled PART SEVEN



Canceled
Art. XIII


Canceled
Art. XIV


Canceled PART EIGHT


Amendment to the Act on reserves for determining the income tax base

Art. XV

Act no. 593/1992 Coll., On reserves for determining the income tax base,
amended by Act no. 157/1993 Coll., Act no. 323/1993 Coll., Act.
244/1994 Coll., Act no. 132/1995 Coll., Act no. 211/1997 Coll., Act no. 333/1998 Coll
., Act no. 363/1999 Coll., Law no. 492 / 2000 Sb., Act no.
126/2002 Coll., Act no. 260/2002 Coll., Act no. 176/2003 Coll., Act no. 438/2003 Coll
., Law no. 669 / 2004 Coll., Act no. 377/2005 Coll., Act no. 545/2005 Coll
., Act no. 223/2006 Coll., Act no. 261/2007 Coll., Act.
296/2007 Coll., Act no. 126/2008 Coll., Act no. 2/2009 Coll., Act no. 216/2009 Coll
., Act no. 278/2009 Coll. and Act no. 346/2010 Coll., is amended as follows
:

First In § 2 para. 5, the words "paragraph. 2 and 3 "shall be deleted.

Second In § 5, paragraph 3 reads:

"(3) receivables from loans for the purpose of provisioning means
receivable related to principal and interest, if created by a loan from the bank
^ 4) non-bank entity or arose from the performance bank guarantee, || | per entity established or resident in a Member State of the European Union
or in another country, which is against the Czech Republic
bound by an international treaty to ensure the implementation of information exchange, and the treaty was negotiated as
loan agreement or contract for bank guarantee according to the provisions of the Commercial Code
^ 21) or by comparable legal
provision of a Member State of the European Union or another state that is owed
Czech Republic is bound by an international treaty to ensure the implementation
exchange of information, according to which negotiates lending, except
case where the negotiation of the loan agreement and its provision
by the law of the state which is not a member of the European Union or another state
which is against the Czech Republic is bound by an international treaty
ensuring an exchange of information, even though the use of this right
allows law of the Member State of the European Union or another
State, which is against the Czech Republic is bound by an international treaty
ensure implementation of information exchange. ".

Third In § 5 para. 4 the word "operator" is replaced by "for the obligations
subject."

Fourth In § 5a. 1 introductory part of the provision: "The expenses (costs)
to achieve, assure and maintain income ^ 1) are savings and credit cooperatives
^ 6a) and other financial institutions to create the taxable period | || provisions for outstanding debts arising from loans, including
related accessories provided by these entities
natural persons residing in the territory of a Member State of the European Union.
Loan is for the purpose of this provision is a loan under the Act regulating
credit unions with savings and credit cooperatives

Consumer loan under the law regulating consumer credit by
other financial institutions. Adjustments can not be created with. "

Footnotes. 6b, 6g are deleted.

Fifth In § 8. 1 after the words "paragraph. 2 "the words" or
debts between related parties as defined in the Law on Income Income
^ 13g) ".

6th In § 8 paragraph 1 and 2 reads:

"(1) Provisions for outstanding debts whose work is
expenses (costs) for achieving, securing and maintaining income ^ 1) and the
which are provisioned according to § 5 and 5a may in the period
for which a tax return, generate income tax payers, who
keep accounts, on condition that by the end of the agreed period
maturity assets are more than

A) 18 months, up to 50% of the unpaid balance value of the receivables

B) 36 months, up to 100% of the outstanding balance of the receivable.

(2) For receivables acquired by assignment, the balance sheet value without
accessory at the time of its formation was higher than CZK 200,000, with
can create adjustments referred to in paragraph 1 only if they were
such receivables proceedings to which the tax payer
income properly involved and that

A) arbitration

B) legal proceedings or

C) administrative proceedings. ".

7th In § 8a, paragraph 3 shall be deleted.

Former paragraphs 4 and 5 become paragraphs 3 and 4

8th In § 8a. 3 and 4, the words "paragraphs 1 to 3" are replaced
"paragraph 1".

9th In § 8c point. a) the words "paragraph. 4 "are replaced by" paragraph. 3 ".

Art. XVI
Transitional provisions


First For tax on income taxes for the taxable periods prior to the date
entry into force of this section and for the fiscal year that began
effective date of this Act, as well as rights and obligations related
, the applied the Act no. 593/1992 Coll., as amended, effective
before the effective date of this Act.

Second The provisions of § 8a of the Act no. 593/1992 Coll., As amended, effective from the date of
commencement of this Act shall apply for the first time
debts incurred after the effective date of this Act.
For claims arising prior to the effective date of this Act shall apply the provisions of § 8a
Act no. 593/1992 Coll., As amended effective before the effective date of this Act
.
PART NINE


Amendment to the Act on Budget Tax

Art. XVII

Act no. 243/2000 Coll., On the budgetary allocation of the proceeds of certain taxes
local government units and some state funds (the Act on
budgetary allocation of taxes), as amended by Act no. 492/2000 Coll. Act no. 483/2001 Coll
., Act no. 387/2004 Coll., Act no. 1/2005 Coll. and Act no. 377/2007 Coll
., is amended as follows:

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8th In § 4 para. 1 point. g) the words 'tax' is replaced
"the tax".

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11th § 6 para. 1 last sentence deleted.

12th § 6 para. 3, the words "tax liability" is replaced by the word "tax".

13th canceled
PART TEN



Canceled
Art. XVIII


Canceled PART ELEVEN


Changing the law on the social security insurance and state employment policy


Art. XIX

Act no. 589/1992 Coll., On premiums for social security and contribution
state employment policy, as amended by Act no. 10/1993 Coll.
Act no. 160/1993 Coll. Act no. 307/1993 Coll., Act no. 42/1994 Coll.
Act no. 241/1994 Coll., Act no. 59/1995 Coll., Act no. 118/1995 Coll., || | Act no. 149/1995 Coll., Act no. 160/1995 Coll., Act no. 113/1997 Coll.
Act no. 134/1997 Coll., Act no. 306/1997 Coll., Act no. 18/2000 Coll.
Act no. 29/2000 Coll., Act no. 118/2000 Coll., Act no. 132/2000 Coll.
Act no. 220/2000 Coll. Act no. 238/2000 Coll., Act no. 492/2000 Coll.
Act no. 353/2001 Coll., Act no. 263/2002 Coll., Act no. 362/2003 Coll., || | Act no. 424/2003 Coll., Act no. 425/2003 Coll., Act no. 437/2003 Coll.
Act no. 186/2004 Coll., Act no. 281/2004 Coll., Act no. 359/2004 Coll.
Act no. 436/2004 Coll., Act no. 168/2005 Coll., Act no. 253/2005 Coll.
Act no. 361/2005 Coll. Act no. 377/2005 Coll., Act no. 62/2006 Coll.

Act no. 189/2006 Coll., Act no. 264/2006 Coll., Act no. 585/2006 Coll.
Act no. 153/2007 Coll., Act no. 181/2007 Coll. Act no. 261/2007 Coll.
Act no. 296/2007 Coll., Act no. 305/2008 Coll., Act no. 306/2008 Coll.
Act no. 2/2009 Coll ., Act no. 41/2009 Coll., Act no. 158/2009 Coll.
Act no. 221/2009 Coll., Act no. 227/2009 Coll., Act no. 285/2009 Coll.
Act no. 303/2009 Coll., Act no. 362/2009 Coll., Act no. 347/2010 Coll.
Act no. 73/2011 Coll. and Act no. 263/2011 Coll., is amended as follows:

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10th In § 5 para. 3, first sentence, including footnote no. 7 repealed.

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Art. XX


Canceled PART TWELVE


Changing the law on the organization and implementation of social security

Art. XXI

Act no. 582/1991 Coll., On Organization and Implementation of Social Security,
amended by Act no. 590/1992 Coll., Act no. 37/1993 Coll., Act.
160 / 1993 Coll., Act no. 307/1993 Coll., Act no. 241/1994 Coll., Act no. 118/1995 Coll
., Act no. 160/1995 Coll., Act no. 134/1997 Coll ., Act no. 306/1997 Coll
., Act no. 93/1998 Coll., Act no. 225/1999 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.
155 / 2000 Sb., Act no. 159/2000 Coll., Act no. 220/2000 Coll., Act no.
238/2000 Coll., Act no. 258/2000 Coll., Act no. 411/2000 Coll ., Act no. 116/2001 Coll
., 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. 518/2002 Coll., Act no. 362/2003 Coll., Act.
424 / 2003 Coll., Act no. 425/2003 Coll., Act no. 453/2003 Coll., Act no.
53/2004 Coll., Act no. 167/2004 Coll., Act no. 281/2004 Coll ., Act no. 359/2004 Coll
., Act no. 436/2004 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.
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. 214/2006 Coll ., Act no. 267/2006 Coll
., Act no. 342/2006 Coll., the Constitutional court judgment
promulgated 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., Act no. 41/2009 Coll
. Act no. 158/2009 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll
., Act no. 303/2009 Coll., Act no. 326/2009 Coll., Act no.
347/2010 Coll., Act no. 73/2011 Coll., the Constitutional court judgment
promulgated under no. 177/2011 Coll., Act no. 180/2011 Coll., Act no. | || 220/2011 Coll. and Act no. 263/2011 Coll., is amended as follows:

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19th In § 16c paragraph. 2 point. r) the word "fundamentals", the word
"insured".

20th In § 37 para. 1 point. d) after the word "basis", the word
"insured" and "social security" is replaced
"pension scheme".

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27th In § 40a paragraph. 1 third sentence after the word "fundamentals", the word
"insured".

28th In § 40a paragraph. 2 first sentence, the word "fundamentals", the word
"insured".

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PART THIRTEEN



Canceled
Art. XXII


Canceled PART FOURTEEN


Change the Health Insurance Act

Art. XXIII

Act no. 187/2006 Coll., On Sickness Insurance, as amended by Act no. 585/2006 Coll
., Act no. 181/2007 Coll., Act no. 261/2007 Coll., Act No. .
239/2008 Coll., Act no. 305/2008 Coll., Act no. 306/2008 Coll., Act no. 479/2008 Coll
., Act no. 2/2009 Coll., Act no. 41/2009 Coll., Act no. 158/2009 Coll
., Act no. 227/2009 Coll., Act no. 302/2009 Coll., Act no. 303/2009
Coll. Act no. 362/2009 Coll., Act no. 157/2010 Coll., Act no. 166/2010 Coll
., Act no. 347/2010 Coll., Act no. 73/2011 Coll., Act No. .
180/2011 Coll. and Act no. 263/2011 Coll., is amended as follows:

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12th In § 95 para. 1, letter c) reads:

"C) the amount of chargeable income for a single wage (salary)
period".

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PART FIFTEEN



Canceled
Art. XXIV


Canceled PART SIXTEEN


Amendment to the Act on premiums for general health insurance

Art. XXV

Act no. 592/1992 Coll., On premiums for general health insurance, as amended
Act no. 10/1993 Coll., Act no. 15/1993 Coll., Act no. 161/1993 || | Coll., Act no. 324/1993 Coll., Act no. 42/1994 Coll., Act no. 241/1994
Coll., Act no. 59/1995 Coll., Act no. 149/1996 Coll ., Law no. 48/1997
Coll., Act no. 127/1998 Coll., Act no. 29/2000 Coll., Act no. 118/2000
Coll., Act no. 258/2000 Coll., Act no. 492/2000 Coll., Act no. 138/2001
Coll., Act no. 49/2002 Coll., Act no. 176/2002 Coll., Act no. 424/2003 || | Coll., Act no. 455/2003 Coll., Act no. 53/2004 Coll., Act no. 438/2004
Coll., Act no. 123/2005 Coll., Act no. 381/2005 Coll ., Act no. 413/2005
Coll., Act no. 545/2005 Coll., Act no. 62/2006 Coll., Act no. 117/2006
Coll., Act no. 189/2006 Coll., Act no. 214/2006 Coll., Act no. 264/2006
Coll., Act no. 261/2007 Coll., Act no. 296/2007 Coll., Act no. 306/2008 || | Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 285/2009
Coll., Act no. 362/2009 Coll., Act no. 73/2011 Coll . and Act no. 138/2011
Coll., is amended as follows:

First The title of the Act, the word "universal" is replaced by "public".

Second canceled

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Fourth Footnote. 1 is deleted, including references to a note
footnote.

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55th In § 12 para. 2, the word "universal" is replaced by "public".

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Art. XXVI


Canceled PART SEVENTEEN


Changing the law on public health insurance


Art. XXVII

Law no. 48/1997 Coll., On public health insurance and amending and supplementing certain
related laws, as amended by Act no. 242/1997
Coll., Act no. 2/1998 Coll. Act no. 127/1998 Coll., Act no. 225/1999
Coll., Act no. 363/1999 Coll., Act no. 18/2000 Coll., Act no. 132/2000 Coll
. Act no. 155/2000 Coll., the Constitutional court judgment promulgated under no.
167/2000 Coll., Act no. 220/2000 Coll., Act no. 258/2000 Coll., Act. || | 459/2000 Coll., Act no. 176/2002 Coll., Act no. 198/2002 Coll., Act no. 285/2002 Coll
., Act no. 309/2002 Coll., Act no. 320 / 2002 Coll., Act no. 222/2003 Coll
., Act no. 274/2003 Coll., Act no. 362/2003 Coll., Act no. 424/2003
., Act. 425/2003 Coll., Act no. 455/2003 Coll., Act no.
85/2004 Coll., Act no. 359/2004 Coll., Act no. 422/2004 Coll., Act. || | 436/2004 Coll., Act no. 438/2004 Coll., Act no. 123/2005 Coll., Act no. 168/2005 Coll
., Act no. 253/2005 Coll., Act no. 350 / 2005 Coll., Act no. 361/2005 Coll
., Act no. 47/2006 Coll., Act no. 109/2006 Coll., Act no. 112/2006 Coll
., Act. 117/2006 Coll., Act no. 165/2006 Coll., Act no. 189/2006 Coll
., Act no. 214/2006 Coll., Act no. 245/2006 Coll., Act. || | 264/2006 Coll., Act no. 340/2006 Coll., the Constitutional court judgment
promulgated under no. 57/2007 Coll., Act no. 181/2007 Coll., Act.
261 / 2007 Coll., Act no. 296/2007 Coll., Act no. 129/2008 Coll., Act no. 137/2008 Coll
., Act no. 270/2008 Coll., Act no. 274/2008 Coll ., Act no. 306/2008 Coll
., Act no. 59/2009 Coll., Act no. 158/2009 Coll., Act no. 227/2009 Coll
., Act no. 281/2009 Coll. and Act no. 362/2009 Coll., is amended as follows
:

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19th canceled

20th canceled

21st canceled

22nd canceled

23rd canceled

24th canceled

25th canceled

26th canceled

27th canceled

28th canceled

29th canceled

30th canceled

31st In § 15 para. 6 letter f) reads:

'F), which may be issued without prescription except
foods for special medical purposes, and such medicinal products, for which
during the procedure for determining the amount and terms of payment with a payment express admission
the public interest pursuant to § 17 para. 2
consent of all health insurance companies. ".

32nd canceled

33rd canceled

34th canceled

35th canceled

36th canceled

37th canceled

38th canceled

39th canceled

40th canceled

41st canceled

42nd canceled

43rd canceled

44th canceled

45th canceled

46th canceled

47th canceled

48th canceled

49th canceled

50th Annex no. 3, Section A, point. c) after "GER geriatrics"
following entry "INT Internal Medicine" and the "PRL general
practical medicine" is inserted after "PSY psychiatry, child and adolescent
psychiatry, geriatric".

51st Appendix no. 3, section C, item 3 reads:

3 1 funds for moist wound healing

max. size 12 x 12 cm; After
prescription CHR, DIA, DRV,
GER, INT, JI6; Prescribing
be delegated to PRL;
during treatment longer than 3 months after the approval of the review doctor

100%; max. 160 CZK for 1 pc;
A

Art. XXVIII
Transitional provisions


First The amount and conditions of reimbursement of medicinal products which may be issued
without a prescription, expire on 30 June 2012 for
those medicines for which the Department of 1 June 2012
request is received from all health insurance companies to maintain payments at
providing ambulatory health care services in the public interest.
Management of the establishment, alteration, cancellation or refusal to grant reimbursement to these medicinal products with
does, and if it is conducted, the date of termination payments such
procedure is terminated.

Second Proceedings to cancel the payment of medicines and foods for special medical purposes
, the price for the end consumer is less than or equal to 50
CZK, are not kept, and if it is conducted, the date of termination payments to such proceedings were terminated
.
PART EIGHTEEN


Amendment of the General Health Insurance Company of the Czech Republic

Art. XXIX


Act no. 551/1991 Coll., On General Health Insurance Company
Czech Republic, as amended by Act no. 592/1992 Coll., Act no. 10/1993 Coll.
Law no. 60 / 1995 Coll., Act no. 149/1996 Coll., Act no. 48/1997 Coll.
Act no. 305/1997 Coll., Act no. 93/1998 Coll., Act no. 127/1998 Coll .,
Act no. 69/2000 Coll., Act no. 132/2000 Coll., Act no. 220/2000 Coll.
Act no. 49/2002 Coll., Act no. 420/2003 Coll., Act no. 455/2003 Coll.
Act no. 438/2004 Coll., Act no. 117/2006 Coll., Act no. 261/2007 Coll.
Law no. 296 / 2007 Coll., Act no. 362/2009 Coll. and Act no. 188/2011
Coll., is amended as follows:

First In § 2 para. 1 and § 24b Sec. 1, the word "universal" is replaced
word "public".

Second canceled

Third canceled

Fourth canceled

Fifth canceled

6th canceled

8th In § 7 para. 6 of the word "universal" is replaced by "
public."

9th In § 7, paragraph. 1 and introductory part of the provisions in § 7 paragraph. 1 point. a)
word "universal" is replaced by "public".

10th canceled
Nineteen


Changing the law on ministries, professional, corporate and other health insurance companies


Art. XXX

Act no. 280/1992 Coll., On Departmental, Professional, Enterprise, and other
health insurance, as amended by Act no. 10/1993 Coll., Act no.
15/1993 Coll., Act no. 60/1995 Coll., Act no. 149/1996 Coll., Act no.
48/1997 Coll., Act no. 93/1998 Coll., Act no. 127/1998 Coll., Act.
225/1999 Coll., Act no. 220/2000 Coll., Act no. 49/2002 Coll., Act no. 420/2003 Coll
., Act no. 438/2004 Coll., Act No. . 117/2006 Coll., Act no.
261/2007 Coll., Act no. 296/2007 Coll., Act no. 351/2009 Coll., Act no. 362/2009 Coll
. and Act no. 188/2011 Coll., is amended as follows:

First In § 2 para. 1-3, § 4 para. 1 and § 23a paragraph.
1, the word "universal" is replaced by "public".

Second In § 3 para. 1, § 4a para. 1 and 3, § 5 para. 2, § 6 par. 4 point. ) and
paragraph. 8 point. a), § 8. 1, § 13 point. a) § 18 par. 1, § 19 para.
3 and § 23a paragraph. 3, the word "universal" is replaced by
"public".

Third canceled

Fourth canceled

Fifth canceled

6th canceled

7th canceled

8th canceled

9th canceled

10th canceled

11th In § 23 para. 1, "the general" are replaced by "
public" and "announce the creation of insurance relationship within eight days
insurance company, which has been the individual health insurance" is
replaced by "report within eight days of receipt of the application from which
basis comes within the deadline stipulated by the law on public health insurance
change of health insurance, this fact
health insurance, in which the natural person insured
date of submission of the application. "
PART TWENTY



Canceled
Art. XXXI


Canceled
Art. XXXII


Canceled TWENTY ONE PART



Canceled
Art. XXXIII


Canceled TWENTY-TWO PART



Canceled
Art. XXXIV


Canceled
Art. XXXV


Canceled TWENTY-THREE PART


Amendment to the Act on Trades (Trade Act)

Art. XXXVI

Act no. 455/1991 Coll., On Trades (Trade Act)
amended by Act no. 231/1992 Coll., Act no. 591/1992 Coll., Act no. 600
/ 1992 Coll., Act no. 273/1993 Coll., Act no. 303/1993 Coll., Act no.
38/1994 Coll., Act no. 42/1994 Coll., Act no. 136/1994 Coll., Act no.
200/1994 Coll., Act no. 237/1995 Coll., Act no. 286/1995 Coll., Act no.
94/1996 Coll., Act no. 95 / 1996 Coll., Act no. 147/1996 Coll., Act no.
19/1997 Coll., Act no. 49/1997 Coll., Act no. 61/1997 Coll., Act no. 79
/ 1997 Coll., Act no. 217/1997 Coll., Act no. 280/1997 Coll., Act no.
15/1998 Coll., Act no. 83/1998 Coll., Act no. 157/1998 Coll., Act no.
167/1998 Coll., Act no. 159/1999 Coll., Act no. 356/1999 Coll., Act no. 358/1999 Coll
., Law no. 360 / 1999 Coll., Act no. 363/1999 Coll., Act no.
27/2000 Coll., Act no. 29/2000 Coll., Act no. 121/2000 Coll., Act no. 122
/ 2000 Coll., Act no. 123/2000 Coll., Act no. 124/2000 Coll., Act no. 149/2000 Coll
., Act no. 151/2000 Coll., Act no. 158/2000 Coll., Act no.
247/2000 Coll., Act no. 249/2000 Coll., Act no. 258/2000 Coll., Act no. 309/2000 Coll
., Law no. 362 / 2000 Sb., Act no. 409/2000 Coll., Act no.
458/2000 Coll., Act no. 61/2001 Coll., Act no. 100/2001 Coll., Act.

120/2001 Coll., Act no. 164/2001 Coll., Act no. 256/2001 Coll., Act no.
274/2001 Coll., Act no. 477/2001 Coll., Act No. . 478/2001 Coll., Act no. 501/2001 Coll
., Act no. 86/2002 Coll., Act no. 119/2002 Coll., Act no. 174/2002 Coll
., Act no. 281/2002 Coll., Act no. 308/2002 Coll., Act no.
320/2002 Coll., the Constitutional court ruling, published under no. 476/2002 Coll.
Act no. 88 / 2003 Coll., Act no. 130/2003 Coll., Act no. 162/2003 Coll.
Act no. 224/2003 Coll., Act no. 228/2003 Coll., Act no. 274/2003 Coll.
Act no. 354/2003 Coll., Act no. 438/2003 Coll., Act no. 38/2004 Coll.
Act no. 119/2004 Coll., Law no. 167 / 2004 Coll., Act no. 257/2004 Coll.
Act no. 326/2004 Coll., Act no. 499/2004 Coll., Act no. 695/2004 Coll.
Act no. 58 / 2005 Coll., Act no. 95/2005 Coll., Act no. 127/2005 Coll.
Act no. 215/2005 Coll., Act no. 253/2005 Coll., Act no. 358/2005 Coll.
Act no. 428/2005 Coll., Act no. 444/2005 Coll., Act no. 62/2006 Coll.
Act no. 76/2006 Coll., Law no. 109 / 2006 Coll., Act no. 115/2006 Coll.
Act no. 131/2006 Coll., Act no. 161/2006 Coll., Act no. 165/2006 Coll.
Law no. 179 / 2006 Coll., Act no. 186/2006 Coll., Act no. 191/2006 Coll.
Act no. 212/2006 Coll., Act no. 214/2006 Coll., Act no. 225/2006 Coll.
Act no. 310/2006 Coll., Act no. 315/2006 Coll., Act no. 160/2007 Coll.
Act no. 269/2007 Coll., Law no. 270 / 2007 Coll., Act no. 296/2007 Coll.
Act no. 130/2008 Coll., Act no. 189/2008 Coll., Act no. 230/2008 Coll.
Law no. 254 / 2008 Coll., Act no. 274/2008 Coll., Act no. 227/2009 Coll.
Act no. 285/2009 Coll., Act no. 145/2010 Coll., Act no. 155/2010 Coll.
Act no. 160/2010 Coll., Act no. 424/2010 Coll., Act no. 427/2010 Coll.
Act no. 73/2011 Coll. and Act no. 152/2011 Coll., is amended as follows:

First In § 45a paragraph. 1 point. a) the words "tax registration or the relevant notice
^ 36b)" is replaced by "registration or notification for administrators
tax, provided that it has no statutory obligation to make such
filing tax administrator electronically."

Footnote. 36b is deleted.

Second canceled

Third canceled

Fourth In § 45a paragraph. 2 point. a) the words "tax registration or the relevant notice
^ 36b)" is replaced by "registration or notification for administrators
tax, provided that it has no statutory obligation to make such
filing tax administrator electronically."

Fifth In § 45a at the end of paragraph 3 the sentence "The information referred to in paragraph 1
point. ) and pursuant to paragraph 2. a) shall be submitted on a form issued by the Ministry of Finance
. ".

6th In § 45a paragraph 4 reads:

"(4) The Trade Licensing Office will pass the competent tax
data obtained pursuant to paragraph 1. ) and pursuant to paragraph 2. ) and the Labour Office
Czech Republic - and the appropriate regional office of the capital city of Prague
branch for Prague information pursuant to paragraph 1. b) a
pursuant to paragraph 2. b). ".
PART TWENTY FOUR


Changing the law on court fees

Art. XXXVII

Act no. 549/1991 Coll., On Court Fees, as amended by Act 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., Act no.
209/1997 Coll., Act no. 227/1997 Coll., Act no. 103/2000 Coll., Act no. 155/2000 Coll
., Act no. 241/2000 Coll., Act no. 255/2000 Coll., Act no. 451/2001
Coll. Act no. 151/2002 Coll., Act no. 309/2002 Coll., Act no. 192/2003 Coll
., Act no. 555/2004 Coll., Act no. 628/2004 Coll., Act No. .
357/2005 Coll., Act no. 72/2006 Coll., Act no. 112/2006 Coll., Act no.
115/2006 Coll., Act no. 159/2006 Coll., Act no. 189/2006 Coll., Act no. 296/2007 Coll
., Act no. 123/2008 Coll., Act no. 216/2008 Coll., Act no.
9/2009 Coll. Act no. 281/2009 Coll., Act no. 427/2010 Coll. and Act no. 218/2011 Coll
., is amended as follows:

First In § 5, the word "base fee" is replaced by "in charge
whose base is expressed as a monetary amount."

Second In § 5 the following sentence added after the first sentence, "The percentage fee is calculated as a product
base fee and the fee rate.".

Third In § 6, paragraph 7 reads:

"(7) The basis of the percentage fees are rounded to the nearest ten crowns Czech
up.".
TWENTY-FIVE PART



Canceled
Art. XXXVIII


Canceled
Art. XXXIX


Canceled PART TWENTY-SIX


Amendment to the Act on Trades Licensing Offices

Art. XL


Act no. 570/1991 Coll., On trade licensing offices, as amended by Act no. 286/1995
Coll., As amended by Act no. 132/2000 Coll., Act no. 320/2002 Coll.
amended by Act no. 284/2004 Coll., as amended by Act no. 70/2006 Coll., Act
214/2006 Coll., and Act no. 223/2009 Coll., is amended as follows: | ||
First In § 2 para. 1 point. a) the words "under a special legal regulation
^ 5)" is replaced by "designated tax administrators".

Second canceled

Third canceled
PART TWENTY-SEVEN



Canceled
Art. XLI


Canceled
Art. XLII


Canceled PART TWENTY-EIGHT



Canceled
Art. XLIII


Canceled SECTION TWENTY-NINE



Canceled
Art. XLIV


Canceled SECTION THIRTY



Canceled
Art. XLV


Canceled THIRTY-ONE PART


Amendment to the sum financial amount to some of the victims of Nazi persecution


Art. XLVI

In Act no. 217/1994 Coll., On granting lump sum monetary
some of the victims of Nazi persecution to § 8, including footnote No.
. 5 deleted.
THIRTY-TWO PART



Canceled
Art. XLVII


Canceled
SECTION THIRTY-THREE

Amendment to the Act on Credit Unions

Art. XLVIII

Law no. 87/1995 Coll., On Credit Unions and some
related measures and supplementing Act of the Czech National Council No.
. 586/1992 Coll., On income taxes, as amended, in
amended by Act no. 100/2000 Coll., Act no. 406/2001 Coll., Act no. 212/2002 Coll
. Act no. 257/2004 Coll., Act no. 280/2004 Coll., Act no.
377/2005 Coll., Act no. 413/2005 Coll., Act no. 56/2006 Coll., Act no.
57/2006 Coll., Act no. 70/2006 Coll., Act no. 120/2007 Coll., Act no. 296/2007 Coll
., Act no. 126/2008 Coll. Act no. 254/2008 Coll., Act no. 230/2009 Coll
., Act no. 281/2009 Coll., Act no. 285/2009 Coll., Act no. 156/2010 Coll
. Act no. 160/2010 Coll., Act no. 409/2010 Coll., Act no.
41/2011 Coll., Act no. 73/2011 Coll. and Act no. 139/2011 Coll., is amended as follows
:

First In § 25b paragraph. 3 point. c) the words "special law on the administration of taxes and charges
" is replaced by "Tax Code".

Second canceled

Art. XLIX


Canceled
SECTION THIRTY-FOUR


Canceled
Art. L


Canceled
Art. LI


Canceled THIRTY-FIVE PART


Changing the law on state social support

Art. LII

Act no. 117/1995 Coll., On state social support, 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. 158/1998 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. 271/2001 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. 438/2003 Coll., Act no.
453/2003 Coll., Act no. 53/2004 Coll., Act no. 237/2004 Coll., Act no. 315/2004 Coll
., Act no. 436/2004 Coll. Act no. 562/2004 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. 134/2006 Coll., Act no. 189/2006 Coll
., Act no. 214/2006 Coll. Act no. 267/2006 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., Act no. 414/2008 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll
., Act no. 326/2009 Coll. Act no. 362/2009 Coll., Act no. 346/2010 Coll
., Act no. 347/2010 Coll., Act no. 427/2010 Coll. and Act No.
. 73/2011 Coll., Is amended as follows:

First canceled

Second In § 5 para. 1 point. b) points 3 and 4 shall be deleted.

Existing paragraphs 5 to 13 are renumbered 3 to 11

Third In § 5 para. 1 point. b) the score 6-10 deleted.

Existing point 11 shall become Section 6

Fourth canceled

Fifth canceled
PART SIX THIRTY



Canceled
Art. LIII


Canceled PART SEVEN THIRTY



Canceled
Art. LIV


Canceled
THIRTY-EIGHT PART



Canceled
Art. LV


Canceled SECTION THIRTY-NINE



Canceled
Art. LVI


Canceled PART FORTY



Canceled
Art. LVII


Canceled FORTY-ONE PART


Amendment to the sum financial amount to members
Czechoslovak foreign armies and allied from 1939 to 1945


Art. LVIII

In § 7 of the Act no. 39/2000 Coll., On granting lump sums of money
members of Czechoslovak foreign armies and allied
in the years 1939-1945, paragraph 2 deleted.

Existing paragraph 3 shall be renumbered 2.

PART FORTY-TWO


Canceled
Art. LIX


Canceled PART THREE FORTY



Canceled
Art. LX


Canceled FORTY-FOUR PART



Canceled
Art. LXI


Canceled FORTY-FIVE PART



Canceled
Art. LXII


Canceled
PART FORTY-SIX

Changing the law on budgetary rules of territorial budgets

Art. LXIII

In § 7 and 8 of the Act no. 250/2000 Coll., On budgetary rules of territorial budgets
, as amended by Act no. 450/2001 Coll., Act no. 557/2004 Coll., Act
no. 635/2004 Coll. and Act no. 477/2008 Coll., paragraph 2 deleted.

The former paragraphs 3 to 5 shall be renumbered 2 to 4

PART FORTY SEVEN


Canceled
Art. LXIV


Canceled
PART FORTY-EIGHT


Canceled
Art. LXV


Canceled
PART FORTY-NINE


Canceled
Art. LXVI


Canceled FIFTY PART



Canceled
Art. LXVII


Canceled PART ONE FIFTY


Amendment to the Act on the provision of lump sum monetary
participants in the national struggle for liberation, political prisoners and persons on racial or religious grounds
concentrated to military labor camps

Art. LXVIII

In § 8 of Act no. 261/2001 Coll., On granting lump sum monetary
participants in the national struggle for the liberation of political prisoners and persons
racial or religious grounds, centered on the military and labor camps
amending Act no. 39/2000 Coll., on granting
lump sums of money to members of Czechoslovak foreign
armies and allied between 1939 and 1945, paragraph 2 shall be deleted and
whilst repealing the designation in paragraph 1. | || PART TWO FIFTY


Changing the law on compensation of persons abducted to the USSR or to camps
which the USSR established in other states

Art. LXIX

In § 8 of Act no. 172/2002 Coll., On compensation for persons abducted to the USSR
or to camps that the USSR established in other states, paragraph 2
deleted.

Former paragraphs 3 and 4 become paragraphs 2 and 3
FIFTY THREE PART



Canceled
Art. LXX


Canceled FIFTY FOUR PART



Canceled
Art. LXXI


Canceled PART FIVE FIFTY


Change Excise Tax Act

Art. LXXII

Act no. 353/2003 Coll., On excise duties, as amended by Act no. 479/2003 Coll
., Act no. 237/2004 Coll., Act no. 313/2004 Coll., Act No. .
558/2004 Coll., Act no. 693/2004 Coll., Act no. 179/2005 Coll., Act no. 217/2005 Coll
., Act no. 377/2005 Coll., Act no. 379/2005 Coll., Act no. 545/2005 Coll
., Act no. 310/2006 Coll., Act no. 575/2006 Coll., Act no.
261/2007 Coll. Act no. 270/2007 Coll., Act no. 296/2007 Coll., Act no.
37/2008 Coll., Act no. 124/2008 Coll., Act no. 245/2008 Coll., Act No. .
309/2008 Coll., Act no. 87/2009 Coll., Act no. 281/2009 Coll., Act no. 292/2009 Coll
., Act no. 362/2009 Coll., Act no. 59/2010 Coll., Act no. 95/2011 Coll
. and Act no. 221/2011 Coll., is amended as follows:

First In § 10 paragraph 1 reads:

"(1) The tax is calculated by multiplying the tax base and the tax rate set for
relevant product selected.".

Second canceled

Third canceled

Fourth canceled

Fifth canceled

6th canceled

7th canceled

8th canceled

9th canceled

10th canceled

11th canceled

12th canceled

PART fifty-six


Canceled
Art. LXXIII


Canceled
PART fifty-seven


Canceled
Art. LXXIV


Canceled FIFTY EIGHT PART



Canceled
Art. LXXV


Canceled
Art. LXXVI



Canceled FIFTY NINE PART


Amendment to the Act on Administrative Fees

Art. LXXVII

Act no. 634/2004 Coll., On administrative fees, as amended by Act no. 217/2005 Coll
., Act no. 228/2005 Coll., Act no. 357/2005 Coll., Act No. .
361/2005 Coll., Act no. 444/2005 Coll., Act no. 545/2005 Coll., Act no. 553/2005 Coll
., Act no. 48/2006 Coll., Act no. 56/2006 Coll., Act no.
57/2006 Coll., Act no. 81/2006 Coll., Act no. 109/2006 Coll., Act no. 112/2006
Coll. Act no. 130/2006 Coll., Act no. 136/2006 Coll., Act no. 138/2006 Coll
., Act no. 161/2006 Coll., Act no. 179/2006 Coll., Act No. .
186/2006 Coll., Act no. 215/2006 Coll., Act no. 226/2006 Coll., Act no. 227/2006 Coll
., Act no. 235/2006 Coll., Act no. 312/2006 Coll., Act no. 575/2006 Coll
., Act no. 106/2007 Coll., Act no. 261/2007 Coll., Act no. 269/2007
Coll. Act no. 374/2007 Coll., Act no. 379/2007 Coll., Act no. 38/2008
., Act no. 130/2008 Coll., Act no. 140/2008 Coll., Act No. .
182/2008 Coll., Act no. 189/2008 Coll., Act no. 230/2008 Coll., Act no. 239/2008 Coll
., Act no. 254/2008 Coll., Act no. 296/2008 Coll., Act no. 297/2008 Coll
., Act no. 301/2008 Coll., Act no. 309/2008 Coll., Act no. 312/2008
Coll. Act no. 382/2008 Coll., Act no. 9/2009 Coll., Act no.
41/2009 Coll., Act no. 141/2009 Coll., Act no. 197/2009 Coll., Act No. .
206/2009 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 291/2009 Coll
., Act no. 301/2009 Coll., Act no. 306/2009 Coll., Act no. 346/2009 Coll
., Act no. 420/2009 Coll., Act no. 132/2010 Coll., Act no. 148/2010
Coll. Act no. 153/2010 Coll., Act no. 160/2010 Coll., Act no. 343/2010 Coll
., Act no. 427/2010 Coll., Act no. 30/2011 Coll., Act No. .
105/2011 Coll., Act no. 133/2011 Coll., Act no. 134/2011 Coll., Act no. 152/2001 Coll
., Act no. 188/2011 Coll., Act no. 245/2011 Coll., Act no. 249/2011 Coll
., Act no. 255/2011 Coll. and Act no. 262/2011 Coll., is amended as follows
:

First § 4 reads:

"§ 4

Such charges are laid down in the tariff fixed amount or a percentage of the fee
whose base is expressed in money (hereinafter "
percentage fee"). The basis of the percentage fees are rounded to the nearest ten
Czech crowns up. Percentage fee is calculated by multiplying the base
fee and the fee rate. ".

Second canceled

Third canceled

Fourth In Annex Item 21 reads:

"Item 21

Application for

A) issuing a permit to operate a lottery or other similar game CZK 5,000

B) amend the permit to operate a lottery or other similar game CZK 3 000 "

Art. LXXVIII
Transitional provisions


First If there was a procedure which is subject to an administrative fee under item 21
point. a), c), e) and f) of the Annex to the Act no. 634/2004 Coll., as amended
effective prior to the effective date of Art. VII of this Act
commenced before the effective date Art. VII Act, the
when setting the rate and calculation of the fee under current legal regulations
, even in cases where the administrative fee becomes payable
effective date of Art. VII of this Act.

Second Administrative fee under item 21 letter. b) or d) of the Annex to Act No.
. 634/2004 Coll., As amended effective prior to the effective date of Art. VII
this Act, shall be the last time for the calendar year 2011 that
when determining its rate and when the calculation is progressing according
existing legislation.
PART SIXTIES



Canceled
Art. LXXIX


Canceled PART ONE SIXTIES


Amendment to the award participants in the national struggle for liberation and the creation
Czechoslovakia and some survivors, a special contribution to the pension
certain persons, a lump sum of money to some
participants in the national liberation struggle in the years 1939-1945

Art. LXXX

In § 15 of Act no. 357/2005 Coll., On awards participants in the national struggle for liberation and the creation
Czechoslovakia and some survivors, a
a special contribution to the retirement of certain persons of disposable cash || | amount to some participants in the national liberation struggle in 1939
to 1945 and amending certain laws, paragraph 2 deleted while
repealed designation of Subsection 1


PART TWO THE SIXTIES

Canceled
Art. LXXXI


Canceled
Art. LXXXII


Canceled
PART sixty-third


Canceled

Art. LXXXIII


Canceled
PART sixty-fourth

Amendment to the Subsistence Minimum

Art. LXXXIV

Act no. 110/2006 Coll., On Subsistence Minimum, as amended by Act No.
. 218/2007 Coll., Act no. 261/2007 Coll., Act no. 129/2008 Coll., Act No.
. 239/2008 Coll., Act no. 306/2009 Coll., Act no. 85/2010 Coll. and Act No.
. 73/2011 Coll., Is amended as follows:

First canceled

Second In § 7 para. 2 point. h) 1, the words "subparagraphs i) to j)"
replaced by "point j)".

Third In § 7 para. 2 point. h), point 2 is deleted.

Points 3 to 12 are renumbered 2 to 11
PART FIVE THE SIXTIES



Canceled
Art. LXXXV


Canceled
PART sixty six


Canceled
Art. LXXXVI


Canceled
PART sixty-seven


Canceled
Art. LXXXVII


Canceled PART EIGHT SIXTIES



Canceled
Art. LXXXVIII


Canceled PART NINE SIXTIES



Canceled
Art. LXXXIX


Canceled PART seventy



Canceled
Art. XC


Canceled PART ONE seventy



Canceled
Art. XCI


Canceled
PART TWO seventy


Canceled
Art. XCII


Canceled
Art. XCIII


Canceled PART THREE seventy



Canceled
Art. XCIV


Canceled PART FOUR seventy



EFFICIENCY
Art. XCV

(1) This Act shall come into force on 1 January 2015, except
provisions of Article I, para. 17, 40, 41, 43, 76, 78 and 85, Art. II, paragraphs 6 and 7 || | Article. VII to X, Art. LXIII, Art. LXXVII point 4 and Article. LXXVIII that
become effective on January 1, 2012, with the exception of Article.
XXVII points 31, 50, 51 and. XXVIII, which come into effect on 1 April 2012
, with the exception of Article I, para. 154 and 155, unless the
part of the sixth, Art. III, points 10, 17, 21-26, 48-50, 54 and 55, Art. IV
point 2 and Article. In paragraph 3, which come into effect on 1 January 2013.

(2) Article I, para. 2, 5-8, 13, 18, 19, 21-24, 27, 29, 35
to 39, 44, 46, 54, 56, 64, 65, 67, 68, 70-73, 75, 77, 79 and 80, 84,
86 to 94, 98 to 101,103 to 111, 113, 116, 118-120, 123, 125-127, 130
, 133-141, 145, 146, 149-152, 156, Art. II, points 2, 5, 8, 10,
Art. III, points 1, 3, 4, 6, 11, 13, 14, 16, 18, 19, 27, 34 to 36, 38 to
47, 51 to 53, Articles XV and XVI, Art. XIX point 10, Art. XXV, points 1, 4, 55,
Art. XXIX points 1, 8 and 9, Art. XXX points 1 and 2, Art. XXXVII points 1-3,
article XLVI, Art. LII points 2 and 3, Articles LVIII LXVIII and LXIX, Art. LXXII || | point 1, Art. LXXVII item 1, article and Article LXXX. LXXXIV points 2-4
become effective on 1 January 2014.
Nemcova vr

Klaus vr


Nečas