Measures To The Transparency Of Financial Relations In Public Support.

Original Language Title: opatření ke zprůhlednění finančních vztahů v obl. veřejné podpory

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=62799&nr=319~2F2006~20Sb.&ft=txt

319/2006 Sb.



LAW



of 25 June 2002. May 2006



about some of the measures to the transparency of financial relations in the field of

public support, and on the amendment of Act No. 235/2004 Coll., on value added tax

values, as amended



Change: 281/2009 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



SOME OF THE MEASURES TO THE TRANSPARENCY OF FINANCIAL RELATIONS IN THE FIELD OF PUBLIC

SUPPORT



§ 1



This law incorporates the relevant provisions of the European Communities ' ^ 1 ') and

modifies certain rights and obligations of the parties controlled by public bodies

Administration and people using double-separately to ensure the transparency of financial

relations between them and the bodies of the public administration in the area of public aid, and

on the procedure of the Office for the protection of competition ^ 2) (hereinafter referred to as "the authority")

in these matters.



§ 2



For the purposes of this Act, means the



and a body of public administration) State, territorial self-governing unit, as well as

natural or legal person, if it exercises competence in the field of

public administration,



(b) controlled by the body) of the public administration legal person if the

participating in the competition or it may interfere with its activities and the

the activity of public administration bodies can exercise directly or

through another person or persons determining influence; It is considered that the

controlling influence is a relationship where the body of public administration may

interfere with the activity of this person through the rules governing such

a person drives, or relationship where the body of public administration is the majority

partner, has a majority of the voting rights or may proceed to

the appointment, election or revocation of the majority of people, who are a statutory

authority or its Member, or a majority of people who are members of the

the supervisory body of the legal person,



(c) controlled by the body) of the public administration acting in the

the manufacturing industry body controlled by a body of public administration, the

activity, representing at least 50% of the annual aggregate net sales ^ 3),

falls within the manufacturing industry ^ 4),



(d) the person that charges separately) a natural or legal person if the

participating in the competition or it may affect their activities,

that has a body of public administration granted special or exclusive rights and

at the same time also carries out other activities or provides other services,

or which was entrusted with the provision of services of general economic

the importance of the ^ 5) and for the provision of such services receives compensation in the

any form and which at the same time also carries out other activities or

provides other services,



(e)) the exclusive right the right to carry out the activity or the provision of services

within a defined territory granted to a body of public administration, only one

person,



(f) a special law on) carry out the activity or the provision of

services within a defined territory granted to a body of public administration, otherwise

than on the basis of objective, proportionate and non-discriminatory criteria,

that is granted to a limited number of people, or that provides one or

more people benefit, which could substantially undermine the ability of another person

to carry out this activity or to provide this service.



§ 3



(1) a person controlled by a body of public administration information about public records

aid and other funds made available by her public bodies

directly or through another person or persons (hereinafter referred to as "public

means "). The register contains data on



a) to the person who provided the public funds



(b)) law or reasons for the granting of public funds,



(c)) the amount of public funds provided



(d)) the purpose to which the public funds were made available,



(e)) the method of use of public funds.



(2) for the public funds referred to in paragraph 1 shall be



and) compensation,



(b)) deposits into the capital and other capital funds

make up your own capital,



c) subsidies and returnable financial assistance loans granted for

special conditions,



d) waiver of rights to share in profits or waiving of recovery of

accounts receivable,



e) waiver of the normal yield for the public funds,



f) tax exemption or tax, accessories



g) other similar resources.



(3) the provisions of paragraph 1 shall not apply to persons controlled entities

of public administration



and which two) the accounting period immediately preceding accounting

the period in which the public funds were made available, and total annual

net turnover does not exceed an amount corresponding to EUR 40 000 000,



(b)) that provides the services, for which there can be no substantial influence

trade between Member States of the European communities, or



(c)) that are authorized to receive deposits from the public and provide

loans on own account,



1. for which the two financial years immediately preceding the accounting officer

the period in which the public funds were made available, total assets

does not exceed an amount corresponding to € 800 000 000, or



2. If you are into them resource deposits from entities of public administration

inserted under normal business conditions.



(4) a person controlled by a body of public administration is required to retain

information on public transport for a period of 5 years from the end of

of the accounting period in which the public funds were made available. If

public funds were also used during the next reporting period,

the five-year time limit begins to run from the end of the accounting period.



(5) a person controlled by a body of public administration is required to the data on the

public funds registered under section 3 to provide, at the request of the Office,

and within the period specified by the Office, which may not be less than 15

working days. The period during the term of Office, on request, be extended

If there are serious reasons for the extension.



(6) the information received under paragraph 5, the Office shall submit to the Commission of the European

Community (hereinafter referred to as "the Commission"), at its request.



§ 4



(1) a person controlled by a body of public administration plays in the processing

industry ^ 4), whose total annual net turnover for the immediate

previous accounting period is higher than the amount corresponding to the 250 000

000, has the duty to submit an annual report ^ 6), the regular financial

^ 7) accounts and minutes of general meetings held in this accounting period, and

If they are not contained, shall provide details of the



changes in share capital) and other capital funds that make up the

equity, and an indication of the related conditions, in particular the data on the

the type, form and the form of the shares of the separately transferable rights,

Provisional data sheets and bonds,



b) subsidies and returnable financial assistance,



c) granted person controlled by public bodies

the body of public administration, including the specification of interest rates,

conditions and guarantees,



(d)) to ensure loans to bodies of public administration person controlled by

the body of public administration, including the specification of conditions under which

granted, was to ensure the



(e)) paid shares on profit and retained earnings,



(f)) of other funds made available by public bodies to the person

controlled by a body of public administration plays in the processing industry,



including the relations between the parties to the transaction.



(2) a person controlled by a body of public administration plays in the processing

industry ^ 4), whose total annual net turnover for the immediate

previous accounting period is higher than the amount corresponding to the 250 000

000 EUR, which draws up the consolidated accounts of the ^ 8), has a duty to

submit to the Office an annual report, financial statements, minutes of shareholders ' meetings

and the information referred to in paragraph 1 also consolidated. This does not affect

the obligation for the business units, the consolidated group submit an annual

the report, financial statements, minutes of shareholders ' meetings and indications referred to in paragraph

1 separately. In cases where a person controlled by a body of public administration

operating in the manufacturing industry ^ 4) draws up the consolidated

^ 8) and statements of the consolidated entities ^ 9) operate in the same or closely

related industries may be the annual report, financial statements, minutes

of shareholders ' meetings and indications referred to in paragraph 1 provided to the authority only for the

consolidated ^ 10).



(3) the annual report, financial statements, minutes of shareholders ' meetings and indications

in accordance with paragraph 1 is a body controlled by a body of public administration, acting in

the manufacturing industry ^ 4) shall submit to the Office within 10 working

days from the date of publication of the annual accounts and the annual report. The authority shall forward these

data to the Commission within 15 working days from the date of the publication of the financial statements and

the annual report.



(4) in the event that a person controlled by a body of public administration, acting in

the manufacturing industry ^ 4) has no obligation to financial statements and the annual

the report is required to publish an annual report, financial statements, minutes of

General meetings and the information referred to in paragraph 1 to submit to the Office within 8 months after the

the end of its financial year. The authority shall forward the following information to the Commission by 9

months after the reporting period of the person.



(5) a person controlled by a body of public administration plays in the processing


industry ^ 4), where the total annual net turnover for the previous financial year

to exceed the amount of EUR 250 000 000, has the obligation to provide to the authority the amount thereof, and

within 2 months of the end of the relevant financial year. Person

controlled by a body of public administration plays in the manufacturing industry

is required to provide, at the request of the Office for more information needed to

fulfilment of the obligations under this Act, within the time limit specified by the Office,

which may not be less than 15 working days. During her period of Office

at the request of extended duration, if there are serious reasons for the extension.



(6) the authority records, and provides the Commission with an updated list of persons

controlled by public bodies operating in the manufacturing

the industry, for which the total annual net turnover for the previous financial year

to exceed the amount of EUR 250 000 000, and the data on the amount of their annual total

the net turnover, and always to 31. March of the calendar year.



§ 5



(1) persons using separately lead accounts according to the Act on accounting

and compiled the chart of accounts so that the financial statements included a breakdown

items according to activities relating to the special and exclusive rights or

services of general economic interest, which have been the person that charges

separately, and according to the other activities covered; by

is without prejudice to the obligation to keep accounts according to a special legal

prescription ^ 11). The person that charges separately shall be shown in the chart of accounts, cost

and revenue accounts related on the one hand with the activities related to the

Special and exclusive rights or to services of general economic

the meaning and the other part with other activities dealt with. Person

using separately provides for the definition of these accounts to the internal content

provision.



(2) the provisions of paragraph 1 shall not apply to persons using separately



and which two) the accounting period immediately preceding accounting

the period in which they are granted a special or exclusive right or

delegated to a service of general economic interest, the total annual sum

net turnover does not exceed EUR 40 000 000 or equivalent amount in the

the case of people using double-separately, which are authorized to receive deposits

from the public and to grant credits for its own account, total assets

does not exceed an amount corresponding to € 800 000 000



(b)) that provides the services, for which there can be no substantial influence

trade between Member States of the European communities, or



(c)) providing services or carrying out the activities covered by the

specific legislation ^ 12); the obligation to post separately shall not affect the

obligations arising from the Treaty establishing the European Community, or

other regulations of the European communities.



(3) the person that charges separately is required to demonstrate to the authority on request fulfilment

obligations under paragraph 1 in particular, the presentation of a chart of accounts and

internal regulation referred to in paragraph 1, within the time limit laid down

The authority, which shall not be less than 15 working days. The Office during the period

its duration shall be extended on request, if any, for the extension of the serious

the reasons why.



(4) the information received under paragraph 3, the authority shall submit to the Commission at its

request.



§ 6



(1) a person controlled by a body of public administration, unless it is a legal

person referred to in section 3, paragraph 3. 3, is guilty of an administrative offense, by

does not record data about public funds pursuant to § 3 (2). 1, or

information about public transport neuschovává pursuant to § 3 (2). 4,

or is not provided in accordance with § 3 (1). 5.



(2) a person controlled by a body of public administration plays in the processing

industry ^ 4), whose total annual net turnover for the immediate

previous accounting period is higher than the amount corresponding to the 250 000

000 euros, is guilty of an administrative offense, by



and) submit an annual report or financial statements or records of

the general meeting or the information referred to in section 4, paragraph 4. 1 (b). a) to (e)) within the time limit

set out in section 4, paragraph 4. 3 or 4, or



(b)) to submit an annual report or financial statements or minutes of the General

meetings or information referred to in section 4, paragraph 4. 1 (b). a) to (e)) within the time limit laid down

in section 4, paragraph 4. 3 or 4 per consolidation Unit ^ 10) if he shall draw up

consolidated financial statements ^ 8).



(3) a legal entity or individual entrepreneur as a person using

separately according to § 5, unless it is a legal entity or a physical business

person referred to in § 5 para. 2, committing an administrative offense that fails to comply with

obligations pursuant to § 5 para. 1.



§ 7



For the administrative offence under section 6 shall be fined up to 600 000.



§ 8



(1) a legal person for an administrative offence is not liable if he proves that

made every effort, that it was possible to require that the infringement of the

a legal obligation is prevented.



(2) in determining the amount of the fine on a legal person shall take account of the seriousness of the

the administrative offense, in particular, the way a criminal offence and its consequences, and

the circumstances under which it was committed.



(3) the liability of a legal person for an administrative offense shall cease, if the

administrative authority about him has not initiated proceedings within 3 years from the date on which it

learned, but not later than 10 years from the day when it was committed.



(4) administrative offences under this Act are heard by the Office.



(5) The liability for the acts, which took place in the business

person ^ 13) or in direct connection with the applicable provisions of the Act

on the liability of legal persons and sanctions.



(6) income from fines is the State budget revenue.



§ 9



(1) the authority shall carry out checks to see if the person properly the obligations under this

the law. During this inspection, the Office under a special legal

prescription ^ 14).



(2) the authority shall act with the Commission and ensures the necessary synergies with other

authorities of the European communities in the field to ensure obligations under

of this Act.



(3) the classification of Employees to work in the Office are required to maintain the

confidentiality of the facts constituting trade secrets ^ 15)

learn in the performance of tasks, even after termination of employment.



§ 10



For the conversion of euro to Czech Crowns for the purposes of this part shall apply

the foreign exchange market rate announced by the Czech National Bank on the day that is

^ 7) balance sheet date of the reporting period of the person.



§ 11



This section of the Act does not apply to the Czech National Bank.



§ 12



The provisions of this part of the Act shall apply for the first time in the financial year,

began in 2007.



PART TWO



Amendment of Act No. 235/2004 Coll., on value added tax



section 13 of the



In annex No. 1 of Act No. 235/2004 Coll., as amended by law No 635/2004 Coll.

Act No. 669/2004 Coll., Act No. 127/2005 Coll., Act No. 216/2005 Coll.

Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No. 441/2005 Coll.

Act No. 545/2005 Coll. and Act No. 109/2006 Coll., the first paragraph reads:



"The numerical code of goods Name

The harmonised

system description number

labelling of goods



01-23, 25 Food including beverages (except alcoholic,

defined special legislation ^ 70)),

live animals, seeds, plants and ingredients and, where appropriate,

feed; water.



Excluding the goods listed in code numbers:

2203-2208.



Fort Worth Star Telegram in r.



Klaus r.



Paroubek in r.



1) Directive 80/723/EEC of 25 September 1992. June 1980 on the transparency of financial

relations between Member States and public undertakings as well as on financial

transparency within certain undertakings, as amended by Directive 85/413/EEC of

24 September. July 1985 amending Directive 80/723/EEC on the

the transparency of financial relations between Member States and public

enterprises, as amended by Directive 93/84/EEC of 30 June. September 1993, which

amending Directive 80/723/EEC on the transparency of financial relations between

Member States and public undertakings, as amended by Directive 2000/52/EC of

on 26 April. July 2000 amending Directive 80/723/EEC on the

the transparency of financial relations between Member States and public

businesses.



2) Law No 273/1996 Coll., on the competence of the authority for the protection of

competition, as amended.



3) section 20 (2). 1 (b). a) of Act No. 563/1991 Coll., on accounting, as amended by

the Act No. 353/2001 Coll. and Act No. 441/2003 Coll.



4) Chapter D-manufacturing sector (subchapter DA to DN)

NACE (Rev. 1), of the annex to Council Regulation (EEC) No 3037/90 of

9 October 1990 on the statistical classification of economic activities in

The European Community.



5) Article. paragraph 86. 2 of the Treaty establishing the European Community.



For example, section 18 and 19 of the Act No. 29/2000 Coll. on postal services and on the

amendments to certain acts (the Act on postal services), section 3 (2). 1 (b).

and Act No. 231)/2001 Coll., on radio and television

broadcast and amending other laws, Act No. 127/2005 Coll. on

electronic communications and amending certain related laws

(Act on electronic communications), Act No 111/1994 Coll., on

road transport, as amended, Act No. 266/1994 Coll.

on rail, as amended, Act No. 77/2002 Coll., on

the joint stock company Czech railways, State Organisation railway


traffic routes and amending Act No. 266/1994 Coll., on rail, as amended by

amended, and Act No. 77/1997 Coll., on the State of the undertaking in

as amended.



6) § 21 of Act No. 563/1991 Coll., as amended by Act No. 441/2003 Coll.



7) section 19 of Act No. 563/1991 Coll., as amended by Act No. 492/2000 Coll., Act

No 353/2001 Coll. and Act No. 441/2003 Coll.



8) section 22 of Act No. 563/1991 Coll., as amended by Act No. 353/2001 Coll. and

Act No. 441/2003 Coll.



9) § 22 para. 2 of the Act No. 563/1991 Coll., as amended by Act No. 353/2001 Sb.

and Act No. 441/2003 Coll.



10) § 22 para. 3 of Act No. 563/1991 Coll., as amended by Act No. 353/2001

Coll. and Act No. 441/2003 Coll.



11) Act No. 563/1991 Coll., as amended.



12) for example, § 86 of Act No. 127/2005 Coll.



13) § 2 (2). 2 of the Act No. 513/1991 Coll., the commercial code, as amended by

Act No. 84/2004 Sb.



14) Act No. 553/1991 Coll. on State control, as amended

regulations.



15) § 17 of the Act No. 513/1991 Coll.