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.
