192/2009 Sb.
LAW
of 25 June 2002. April 2012
amending Act No 72/2000 Coll., on investment incentives and amending
Some laws (law on investment incentives), as amended
regulations, and other related laws
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on investment incentives
Article. (I)
Act No. 72/2000 Coll., on investment incentives and amending certain
laws (law on investment incentives), as amended by Act No 455/2001
Coll., Act No. 320/2002 Coll., Act No. 19/2004 Coll., Act No. 436/2004
Coll., Act No. 62/2005 Coll., Act No. 443/2005 Coll., Act No. 159/2007
Coll., Act No. 73/2007 Coll. and Act No. 457/2006, is amended as follows:
1. The title of part the first: "the INVESTMENT INCENTIVE".
2. In article 1 (1). 1, the words "regulation of the European Communities ' ^ 1 ')"
shall be replaced by "Decree of the European Union for granting regional
investment and employment aid and education ^ 1) "and the words
"investment incentives" are replaced by the words "investment incentives".
Footnote 1:
"1) Commission Regulation (EC) No 800/2008 of 6 May 1999. August 2008 laying
accordance with articles 87 and 88 of the EC Treaty declaring certain categories of
aid compatible with the common market (General block exemption
exemption regulations), published in the EU Official Journal L 214 of 9 June. August
2008. ".
3. In section 1 paragraph 2 reads as follows:
"(2) the Ministry of trade and industry (hereinafter referred to as" the Ministry ")
the notification obligation for the provision of investment incentives under this
law arising for the Czech Republic from a directly applicable regulation
The European Union ^ 1). ".
Footnote No. 1a, 2, 2a, 2b and 3, including links to notes
the footnote shall be deleted.
4. in section 1, the following new section 1a, including title and notes
line 12 to 19 is added:
' section 1a
Definition of basic terms
(1) for the purposes of this Act, means the
and investment incentive public aid) in the form of
1. discount on income tax under special legislation ^ 12)
2. the land transfer, including related infrastructure at a discounted
price,
3. substantive support to the creation of new jobs, according to a special
^ Law 1)
4. substantive support to the training or retraining of employees
special legal regulation ^ 1), or
5. substantive support to the acquisition of fixed tangible and intangible
asset ^ 14) for the strategic investment action,
(b)) investment actions
1. the introduction or expansion of production in manufacturing industries
industry ^ 15),
2. the construction or expansion of the Technology Center, or
3. the launching or extension of the activities of strategic services,
(c)) the start of work related to the realization of the investment projects begin
construction work, begin taking tangible and
intangible assets without the cost of acquiring the necessary documentation for the
issue a building permit or for notification of a work, or make
the transaction for the acquisition of machinery zavazujícího ^ 16),
(d) strategic investment action)
1. investment in the production of approved by the Government, and the amount of
the eligible costs are at least Eur 500 0000 0000, of which at least 250
$ 0000 0000 is spent on the acquisition of the machinery ^ 16)
for production purposes, and is made of at least 500 new jobs,
2. investment projects in the field of technology centres, approved by the Government,
While the amount of the eligible costs are at least Eur 200 0000 0000, of which
at least $ 100 0000 0000 is spent on the acquisition of the machinery and
is created at least 120 new jobs,
e) technology centre undertaking or its part with a focus on
applied research, development and innovation ^ 17) of technically advanced products,
technologies and production processes, including development and upgrading their
the software, for use in the production and increase the added value,
(f) the Centre for software creation) undertaking or its part with a focus on
the creation of a new or upgrade existing software ^ 17),
g) repair center or part of the undertaking, with a focus on repair
high-tech equipment, in particular of office machinery and computers
the techniques of electronic machines and apparatus, radio, television and
communication equipment and apparatus, optical measuring instruments, and aircraft
and electronic and control systems of the rolling stock, with the exception of
repair of cars, buses and repair mechanical parts transport
funds to land transport,
h) shared services center or part of the undertaking, with a focus on
taking control of the Administration, operation and internal activities such as
accounting, finance, administration, human resources, marketing
or management of information systems, from controlling or controlled entity ^ 18)
or from contractual partners, for which these activities are not subject
business, with the exception of surveillance of objects, printing, catering,
cleaning services or services of a similar nature,
I) Centre of the strategic services Centre for the creation of software,
repair center or shared service centre where services
provided by the hub exceeds the territory of at least two States,
j) new work place working space that is created in the direct
connection with investment actions, and that means an increase in the number of working
places compared with the average over the last 12 months immediately
prior to the calendar month in which an acknowledgement has been issued
pursuant to section 4, paragraph 4. 1, and which is occupied by an employee who has agreed
employment for an indefinite period and is a citizen of the United States or
a national of another Member State of the European Union or its
Member of the family.
(2) this Act does not apply to tourism services, recreational,
cultural and sporting services, health and social services, services
traffic and transport, distribution, logistics, postal and courier
services, consulting and advisory services, banking, real estate, leasing
services, data center services, audiovisual services ^ 19), direct
marketing, services related to protection of the environment and services
the agencies work.
12) section 35a and 35b of Act No. 586/1992 Coll., on income taxes, as amended by
amended.
13) § 111 of Act No. 435/2004 Coll., on employment, as amended by Act No.
160/2007 Coll., Act No. 382/2008 Coll. and Act No. 73/2011 Sb.
14) Act No. 563/1991 Coll., on accounting, as amended.
15) section C communication from the Czech Statistical Office, no 244/2007 Coll.
the introduction of the classification of economic activities (CZ-NACE).
16) Chapter 84, 85 and 90-Council Regulation (EEC) No 2658/87 of 23 July.
July 1987 on the tariff and statistical nomenclature and on the common customs
tariff.
17) Article. 2.2 of the Community framework for State aid for research, development and
innovation.
18) § 66a of Act No. 513/1991 Coll., the commercial code, as amended by Act No.
370/2000 Coll., Act No. 88/2003 Coll. and Act No. 554/2004 Coll.
19) European Parliament and Council Directive 2007/65/EC of 11 December 1997.
December 2007 amending Council Directive 89/552/EEC on the coordination of
some of the legal and administrative provisions of the Member States concerning the
television broadcasting activities. ".
5. section 2 including the footnotes 4 and 5:
"§ 2
(1) Operating a legal or natural person can be the investment incentive
provide, if it proves that it can meet the General conditions laid down
by law, the special conditions laid down by a specific legislative
regulations ^ 12) ^ 13) and the terms of a directly applicable regulation
The European Union ^ 1).
(2) the general terms and conditions are
and implementation of investment projects) in the territory of the Czech Republic,
(b)), the work or activities of the thrift device environmentally friendly ^ 4),
(c)) begin work-related to the realisation of investment projects to date
issue of the certificate referred to in section 4, paragraph 4. 1,
(d)) that the conditions referred to in paragraphs 3 to 5 within 3 years of release
the decision on the promise of investment incentives (hereinafter referred to as "the decision of the
the promise of ") pursuant to § 5 para. 4 or § 5a.
(3) the general terms and conditions for investment in the production of further action are
and expending resources on fields) of the processing industry ^ 15n)
the exception of the sectors, which are directly applicable European Union regulation ^ 1)
does not apply,
(b)) acquisition of fixed tangible and intangible assets in accordance with § 6a of paragraph 1.
1 (b). and in the amount of 100 0000 0000) of the amount of at least 50
0000 0000 Czk must be spent on the acquisition of the machinery ^ 16),
which is intended for production purposes, was acquired at market price, it was not
made more than 2 years before the acquisition and that has not been the subject of
depreciation,
(c) funding of at least 50 0000 0000) amount of equity
a legal person or by its own means entrepreneurial natural persons; for
This condition is not treated as incurring investment funds
created from profit achieved from investment projects considered for the purposes of
the granting of public aid
(d)) to begin production.
(4) the general terms and conditions for investment in the field of action
technology centres are
and) acquisition of fixed tangible and intangible assets in accordance with § 6a of paragraph 1.
1 (b). (b) point 1 at least) to the amount of 10 0000 0000 €, with at least
the amount of Eur 5 0000 0000 shall be spent on the acquisition of the machine
device ^ 16), which was acquired at market price, it was not made more
than 2 years before the acquisition and that it was not subject to depreciation,
(b) financing of at least 5 0000 0000) amount of equity
a legal person or by its own means entrepreneurial natural persons; for
This condition is not treated as incurring investment funds
created from profit achieved from investment projects considered for the purposes of
the granting of public aid
(c)) to create and cast at least 40 new jobs.
(5) a general condition for investment in the field of action center
strategic services is further create and cast at least 40 new
jobs in the case of the center for the creation of the software, or create and
the cast of at least 100 new jobs in the case of repair
centres and shared services.
(6) The amounts referred to in paragraph 3 (b). (b) and paragraph 4 (b)). and)
do not include payments made under a contract enabling use of the case before the
the acquisition of property rights.
(7) if the intention to get investment incentive, it is apparent that the whole
investment in production should be carried out in the district in which it is
the unemployment rate as of the date of submission of the intent of at least 50% higher than the
the average unemployment rate in the Czech Republic listed in the
the statistical data of the Ministry of labour and Social Affairs for the past
2 half-year, or within the territory of the State of the assisted regions, which, in accordance
with special legislation, the Government shall define the ^ 5), the Ministry will reduce the
the amounts referred to in paragraph 3 (b). (b)), and (c)). Other terms and conditions
referred to in paragraph 3 shall remain in force.
(8) where, from investment incentives pursuant to § 1a of paragraph 1. 1 (b). point 1-a)
3 and 5, the costs of which are at the same time be paid out of investment incentives
According to § 1a of paragraph 1. 1 (b). and point 4 can) these costs to the amount of
the maximum rate of public support under section 6 (1). 1.
4) for example, Act No. 86/2002 Coll., on the protection of air and amending
some other laws (law on the protection of the atmosphere), as amended
legislation, Act No. 337/1992 Coll., on the protection of agricultural land resources,
as amended, Act No. 114/1992 Coll., on the protection of nature
and the countryside, as subsequently amended, Act No. 254/2001 Coll., on the
waters and on amendments to certain acts (the Water Act), as amended
legislation, Act No. 185/2001 Coll., on waste and amending certain other
laws, as amended, Act No. 356/2003 SB., on
chemical substances and chemical preparations and amending certain laws,
in the wording of later regulations.
5) Act No. 247/2000 Coll., on the promotion of regional development, as amended by
amended. ".
6. Footnote 4a is deleted.
7. in section 3, paragraphs 1 and 2, including the footnotes # 20 and 21 shall be added:
"(1) the applicant for investment incentive (hereinafter referred to as" the applicant ") may be
doing business legal or natural person. The applicant shall submit on a form
the intention to get investment incentive, and the documents referred to in paragraphs 3 to 6 (
"the basis for the provision of investment incentives"). The documents for
the provision of investment incentives, the applicant shall submit either in paper format and
at the same time in electronic form on the prescribed technical data medium,
or in electronic form, the Organization set up by the Ministry (hereinafter referred to as
"the designated organisations"). The prescribed form is set out in the annex to
This Act.
(2) the applicant shall indicate in the plan
and in the case of) a legal person, the identification data of the persons who are
a statutory body or a member of the statutory body of the legal person,
an indication of the way in which it may act on its behalf, the identification
details of persons who have a 20% or more of the voting rights or have the
business share of 20% or more of the capital or in the
the case, if it is a controlled person, identification of the business or
name or first and last name of the controlling entity and the State in which the
placed its registered office or place of business,
(b)), the main line of business, size of business ^ 20), details about a contact
the person empowered to act for the applicant in the proceedings under this Act,
selected economic data concerning the applicant and details of the number of employees in the
the breakdown for the Czech Republic and the Member States of the European Union for the last
three financial or taxation period, in the case of group membership
consolidated figures for the Group United people ^ 21),
(c) details of investment action) and how its financial, human resources
and material ensure
d) data on the impact of the investment on the environment,
(e) to the desired forms of) information investment incentives,
f) data on other required or provided aid for
the investment action,
g) data to the eligible costs,
h) data needed for the assessment of the investment by the European Commission (hereinafter referred to
"the Commission") in accordance with regulation directly applicable European Union ^ 1)
If the eligible costs exceeds the amount of EUR 100 0000 0000.
20) Annex I to Commission Regulation (EC) No 800/2008 of 6 May 1999. August 2008,
establishing, in accordance with articles 87 and 88 of the EC Treaty declaring certain
categories of aid compatible with the common market (the General Regulation on
block exemption regulation).
21) § 23 para. 7 of Act No. 586/1992 Coll., on income taxes, as amended by
Act No. 441/2003 Coll., Act No. 261/2007 Coll. and Act No. 346/2010
Coll. ".
8. In section 3, paragraph 3. 3 (b). and u) the words "public limited liability companies, cooperatives,
where appropriate, the limited liability company ", the words" for foreign persons
document comparable to extract from the commercial register, ' and the words ' or for 1 or 2
accounting period, the business-if the legal person for less than 3 years "
shall be deleted.
9. in section 3, paragraph 3. 3 at the end of subparagraph (a)) the comma is replaced by a dot and the
the following sentence "in the case that the applicant has been established less than 3 years
before submitting the plan and is part of the group, joins in
the rest of the financial year the controlling person ^ 18) to the intent of the annual report
or the accounts or the consolidated accounts for his person.
A foreign person attaches documents of a similar nature ".
10. In section 3, paragraph 3. 3 (b). (b)), after the words "if it is a Word
"doing business" and the words "if it is a business unit that charges in the system
a simple accounting, the statement of assets and liabilities and of income and
expenditure "shall be replaced by the words" tax registration documents or simple
registration in accordance with the income tax act ".
11. in section 3, paragraph 3. 3 at the end of the text of the letter b), the words ";
a foreign person attaches documents of a similar nature ".
12. in section 3, paragraph 4 is added:
"(4) the applicant intended to be annexed
and) affirmation that the
1. initiate work related to the realization of the investment projects to date
issue of the certificate referred to in section 4, paragraph 4. 1,
2. has or does not have the status of SME ^ 20),
3. to him there was no decision on bankruptcy, or similar decision
for foreign persons, or that he was in danger of decline,
4. the supporting documents for the granting of investment incentives provided in electronic
the form of the technical data medium are identical to the supporting documents for the grant of
investment incentives provided in paper form,
5. is not in difficulty ^ 1) and that he was not given the support,
the Commission has decided that it is unlawful or incompatible with the common
market, and if it was, that it has settled the return of such
support,
(b) the acknowledgement of the competent authority), that it does not record taxes recorded
outstanding balance, does not have an outstanding balance on social security and
contribution to the State employment policy, including the finance charge does not
arrears on premiums on health insurance premiums, including periodic penalty payments;
confirmation may not be older than 1 month and must correspond to the actual state of the
on the date of submission of the application,
(c) proof, evidence) method of financing investment projects,
(d) description of investment action)
(e) the organisation of the Group), if the applicant is
a part of it. ".
13. in section 3, the following paragraphs 5 to 8, including footnote
# 22:
"(5) the applicant is to be the recipient of investment incentives at the same time, it connects
In addition to the intent of the document of waiver of professional secrecy
According to the tax code for workers locally relevant territorial
financial institutions and the Ministry of finance to the Ministry of personnel
for the purposes of control pursuant to § 7 para. 1 and special legal
prescription ^ 22), and the extent of data attesting to the State of implementation
General terms and conditions pursuant to § 2 (2). 2 (a). (c)), and (d)), section 2 (2). 3 (b).
(b)), and (c)) and section 2 (2). 4 (b). a) and b), obligations in accordance with § 6a of paragraph 1. 2 and 5,
as well as data on the amount of applied investment incentives pursuant to § 1a of paragraph 1. 1
(a). and) point 1.
(6) an applicant who does not have the position of small and medium business, to the intention
Next, connect the document, which proves the fulfillment of the incentive effect
investment incentives by directly applicable European Union regulation ^ 1).
(7) a foreign person may submit to the social or other founding
agreement or memorandum of the company articles of Association, the annual
reports, financial statements and the consolidated financial statements in English
language.
8. In the case of investment action in the field of technology centres or
in the area of investment promotion center strategic services, the applicant in the intent of the
elect the eligible costs under section 6a of paragraph 1. 1 (b). (b)).
22) Act No. 215/2004 Coll., on regulation of certain relations in the field of public
support and amending the law on the promotion of research and development, as amended by
amended. ".
14. section 4 reads as follows:
"§ 4
(1) the Organization shall draw up the documents for the provision of investment
incentives, opinion, and with them he shall submit to the Ministry no later than
30 days from the date of their submission. In opinion as to whether the applicant can meet the
General and special conditions, whether it can be a strategic
the investment action, and shall assess the compliance of the investment actions listed in the plan
directly applicable EU regulation ^ 1). Where the opinion of the
the applicant may satisfy the General and special conditions for the granting of
investment incentives and investment actions listed in the plan is in accordance with the
directly applicable EU regulation ^ 1), it shall issue the specified organization
confirmation that the applicant can meet the General and specific conditions for the
the provision of investment incentives and investment actions listed in the plan is
in accordance with the directly applicable EU regulation ^ 1), and to critique
attaches to the provision of investment incentives proposal. In the proposal on the granting of
investment incentives will indicate what form of investment incentives, it is possible
provide, the amount and the conditions for its application. In the case of
report shows that the applicant cannot satisfy the General and special conditions
or investment actions listed in the plan does not comply with the directly
applicable EU regulation ^ 1), connects to the specified organization
opinion proposal to reject the granting of investment incentives.
(2) where the opinion referred to in paragraph 1, that it may be a
the strategic investment action, shall submit to the Ministry before the release
decision on the bid referred to in paragraph 4 of the decision or commitment by
§ 5a to the Government proposal for the approval of this action as a strategic investment
the investment; by the time of the approval of the Government of the time limit for the issue of
decision on the bid referred to in paragraph 4 of the decision or commitment by
§ 5a is not running.
(3) the Ministry of labour and Social Affairs, the Ministry of finance and
The Ministry of the environment (hereinafter referred to as "the authority") will assess the
prerequisites for fulfilment of the General and special conditions for the granting of
investment incentives and within 30 days from receipt of the supporting documents referred to in paragraph 1
shall issue a binding opinion in which expresses approval or disapproval with
the provision of investment incentives. In the event that the authority concerned will require
replenishment of the supporting documents for the granting of investment incentives, the time limit for the issue of
a binding opinion is not running and by the time these
supporting documents. Municipality in whose territory will be carried out construction
and machinery, on the basis of the request of the Ministry expressed
to provide investment incentives pursuant to § 1a of paragraph 1. 1 (b). and in point 2)
30 days of receipt of the request. If it is not within the time limit referred to in the first sentence
or the other issued a dissenting opinion, it shall be deemed that it was issued
concurring opinion.
(4) the Ministry shall issue a decision on the bid to provide investment
incentives (hereinafter "the decision"), including the conditions under which
can be an incentive to draw investment, within 30 days of the expiry of the period referred to in
paragraph 3, on the basis of the supporting documents for the granting of investment
incentives and delivered opinions within the time limit referred to in paragraph 3, or issue
decision authorising the granting of investment incentives will be rejected. The Ministry of
cannot take a decision on the bid, if any of the bodies concerned
issued a dissenting opinion. Decision or decisions
After providing investment incentives-reject, the Ministry shall send the
through designated organizations to the applicant and a copy to the concerned
authorities. ".
15. in section 5, paragraphs 1 and 2 shall be added:
' (1) On the basis of the decision on the bid can those interested in investment incentive
(hereinafter referred to as "candidate") to submit to the Ministry through the intended
Organization not later than 3 months following the delivery of the request for the promise
investment incentives. A candidate may be a person who at the same time with the administration of
applications for the promise of investment incentives proves that
and) was founded in connection with the decision on the bid and the applicant has in the
the newly established legal entity, 100% ownership interest, or
(b)) was founded in connection with the decision on a subsidiary menu
by the applicant and the subsidiary has a newly established
legal person 100% shareholding.
(2) an application for the promise of investment incentives from the candidate must contain
the lead investment incentive agreement, terms and conditions set out in
decision on the bid. "
16. in section 5, paragraph 2, the following paragraph 3 is added:
"(3) Lead to a request for the promise of investment incentives shall be accompanied by
a) extract from the commercial register, which must not be older than 3 months and
must correspond to the actual state of the date of submission of the promise,
(b)) documents referred to in § 3 (1). 4 (b). a) points 2 and 3 and in section 3, paragraph 3.
4 (b). (b)), and (c)),
c) affidavit of the lead on the veracity of data relating to
the investment referred to in the documentation for the provision of investment
incentives and
d) waiver of professional secrecy pursuant to § 3 (2). 5. ".
Paragraphs 3 to 7 shall become paragraphs 4 to 8.
17. in § 5 para. 4, the words "investment incentives" are deleted.
18. in § 5 para. 5 the provisions of the last part: "the decision to promise
must include ".
19. in § 5 para. 5 (b). and) and c), the word "incentives" shall be replaced by
"incentive".
20. in § 5 para. 5 (b). (b)), the words "types of recognised investment
incentives "are replaced by the words" forms of granted investment incentives ".
21. in § 5 para. 5 (b). (d)), the words "admissible" and the value "
replaced by the words "maximum rate and the amount of".
22. in section 5, paragraph 6 shall be deleted.
Paragraphs 7 and 8 shall be renumbered as paragraphs 6 and 7.
23. in § 5 para. 6, the words "investment incentives" shall be deleted and the words
"it didn't start out investment incentives" are replaced by the words "started investment
the incentive ".
24. in § 5 para. 7, the words "3" or 6 "shall be replaced by" 4 "or 6", the word
"ministries" are replaced by the words "relevant authorities" and the number "2"
replaced by the number "3".
25. in section 5, the following paragraph 5a is inserted:
"§ 5a
The applicant is to be at the same time receiving investment incentives, will assess the
the Ministry of the supporting documents for the granting of investment incentives and evaluates
opinion delivered within the time limit referred to in section 4, paragraph 4. 3, and within 30 days of the expiry of the
period referred to in section 4, paragraph 4. 3 shall issue a decision on the undertaking pursuant to section 5 or
decision authorising the granting of investment incentives will be rejected. The Ministry of
the promise of decision can be issued, if any of the bodies concerned
issued a dissenting opinion. ".
26. in section 6 paragraph 1 reads:
"(1) the maximum rate of public support for investment promotion, the proportion of the amount of the
the public aid granted in the form of investment incentives, with the exception of
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 4 on) the eligible
costs expressed as a percentage and as determined in accordance with the implementing
legislation. ".
27. in section 6 (1). 2 the words "Permissible value of public support"
replaced by the words "the maximum amount of public support for investment promotion"
the words "costs, which may be supported by," shall be replaced by
"eligible costs" and "tolerance" are replaced by the words
"maximum rate".
28. in article 6, paragraph 4 shall be deleted.
29. § 6a including footnotes no 8a-8 c:
"§ 6a
(1) the eligible costs are the costs incurred after the date of issue of the certificate
pursuant to section 4, paragraph 4. 1 that apply to investment promotion, which has not been
so far no public support and for which the recipient leads
a separate register; the eligible costs shall consist of the
and in the case of the investment) in production value of tangible fixed
^ 14) assets in the form of machinery according to section 2 (2). 3 (b). (b)), and
further value or part of the value of the tangible fixed assets ^ 14)
the form of land or buildings or intangible fixed assets ^ 14)
purchased at the market price from other than United people ^ 21), up to a
the value of the machinery included in the eligible costs. To
eligible costs cannot include property acquired on the basis of the Treaty on
sale of the undertaking or of part of the United people ^ 21), or property,
that is not used by the beneficiary in place of realization of the investment,
(b)) in the case of investment projects in the field of technology centres or
investment projects in the area of the center of strategic services based on the
of the applicant
1. the value of the asset (a)); the machinery is in this
the case means the machinery referred to in § 2 (2). 4 (b). a), or
2. the value of the salary costs incurred for new posts in
during the 24 months immediately following the month in which the
instead of a busy signal. To new jobs in the first sentence can be included
only new jobs created and staffed by an employee of the
the agreed weekly working time ^ 8a) in the period from the date of issue of the certificate
pursuant to section 4, paragraph 4. 1 until the expiry of three years from the issuance of the decision on the undertaking.
The value of the monthly payroll costs incurred for new work
Instead, you can include a maximum of three times the average monthly wage in the
the national economy. up to 3. quarter of the calendar year
preceding the calendar year in which the applicant has submitted plan.
(2) the recipient of investment incentives, for which the eligible costs consist of the
costs referred to in paragraph 1 (b). a) or b) of point 1, it is required to maintain
tangible and intangible fixed assets, on which it was granted
investment incentive, to an extent appropriate to the actual amount of pumped so far
support, but at least in the amount and composition of which correspond to the fulfilment of the
General terms and conditions pursuant to § 2 (2). 3-5, for a period of application of the
investment incentives pursuant to § 1a of paragraph 1. 1 (b). and point 1) at least
period of five years from the completion of the investment, and maintain a new working
According to § 2 (2). 4 or 5 and cast these places employees
the agreed weekly working time ^ 8a) for the application of the investment
incentives pursuant to § 1a of paragraph 1. 1 (b). and point 1), and at least 5 years from the date of
the emergence of the first employment at each work site. The recipient is
without undue delay after the completion of the investment, on which he
the decision on the promise to send a notification to the Department of
When the investment is completed, and to what extent. In the event the
they do not, the five-year period will start to run for the conservation of tangible fixed
and intangible assets on the first day following the date of expiry of 5 years
from the date of issue of the decision on the undertaking, or in the case of investment
exceeding the amount of the eligible costs of Eur 500 0000 0000 to the first day
following the date of expiry of the 7 years since the release of decision about commitment.
(3) the recipient of investment incentives, for which the eligible costs consist of the
the value of the wage costs referred to in paragraph 1 (b). (b)), point 2, shall be obliged to
keep the new posts and the assignment of these places employees
the agreed weekly working time ^ 8a), which was granted
investment incentive, in the number of the corresponding real yet pumped
support, but at least in the number that corresponds to the fulfilment of the General
the conditions pursuant to section 2 para. 4 (b). (c)) and section 2 (2). 5, for a period of
the application of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and point 1)
at least 5 years from the date of first employment for any
supported by the work place, and in the case of the Technology Center
keep even a tangible and intangible fixed assets according to § 2 (2). 4 (b).
and) for implementation of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and)
point 1, and at least 5 years from the date of fulfilment of the conditions under § 2 (2). 4
(a). and).
(4) the recipient of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 3) is
required to keep the number of new posts and the assignment of these places
employees with a fixed weekly working time ^ 8a), which was
pumped investment incentive according to § 1a of paragraph 1. 1 (b). point 3, a) for a period of
at least 5 years from the date of the first drawdown of investment incentives pursuant to § 1a
paragraph. 1 (b). a), point 3. In the case that a new job is not on the date of
the first drawing of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and section 3)
busy, time limit will start to run under the first sentence of this post to
from the date of his capture.
(5) the investment, involving for the purposes of granting public aid
It must be so, that at least 25% of the total value of the investment must
be financed by resources, which is not contained any element of public
the aid.
(6) the maximum amount of public aid on investment action specified in accordance with § 6
paragraph. 2 shall not exceed the aid recipient or its provider or
providers. If a recipient gets public support beyond the maximum amount of
public support is required to return the part of the public of the aid
exceeded the maximum amount of public support for a given investment
action, and a penalty in the amount set by the budgetary rules,
but at least in the amount of interest ^ 8b) established by the Commission at the time of
the decision to promise. The Ministry conducted an inspection not to exceed
the maximum rates and the amount of public support on an ongoing basis for drawing
investment incentives.
(7) in the case of investment incentives pursuant to § 1a of paragraph 1. 1 (b). and when you point 2)
failure to comply with the conditions referred to in paragraph 2, or failure to comply with the General
the conditions pursuant to section 2 para. 2 the investment incentive shall cease to have effect.
The recipient of this investment incentives shall in this case pay the value of the
the public aid granted to the one who lands on the recipient of this
investment incentives, including a penalty in the amount of interest ^ 8b)
set by the Commission of the amount thus granted from the date of issue
the decision to promise to return date of public support.
(8) in the case of non-compliance with the conditions referred to in paragraphs 2, 3 or 5
effects referred to in paragraph 9. In the case of non-compliance with the conditions referred to
in paragraph 4 the recipient returns to investment incentives pursuant to § 1a of paragraph 1. 1 (b).
and section 3) a proportion of the investment incentives so obtained, which
the number of nezachovaných new jobs, in accordance with
budgetary rules.
(9) failure to comply with the General conditions set out in section 2 (2). 2
a decision on the validity of the commitment shall cease and everything that was in the form of
investment incentives obtained, must be returned or taken including
appropriate penalties or other sanctions in accordance with specific legal
^ 8 c of the regulations), but at least in the amount of interest ^ 8b) established by the Commission at the time of
the decision about commitment. If it is to fulfil the specific
conditions, under a special legal regulation ^ 12) ^ 13).
(10) if the consumer wants to participate in the merger as investment incentives
the acquired company or the company being acquired and the team has an interest in that
the successor to the rights and obligations of the passed decisions on the promise,
is obliged to ask before publication of the draft terms of merger, the Ministry of
consent to moving the rights and obligations of the decision on the undertaking.
The Ministry shall determine whether it will be retained for the purpose for which the investment was
incentive granted, and that is to ensure compliance with the conditions for the grant of
investment incentives. In the case of a positive assessment of the decision,
granting consent to moving the rights and obligations of the decision on the
the promise and identify the person to whom the rights and obligations of the decision on the
the promise to go. Without this consent cannot be the rights and obligations of the
the decision to promise to convert. The obligation to fulfil special conditions
the income tax act for the provision of investment incentives pursuant to § 1a
paragraph. 1 (b). 1 point by) is not affected.
8A) § 79 of the labour code, as amended by Act No. 362/2007 Sb.
Article 8b). 9 of Commission Regulation (EC) no 794/2004 implementing regulation
Council Regulation (EC) no 659/1999 laying down detailed rules for the application of article 93
Of the EC Treaty.
8 c), for example, Act No. 586/1992 Coll., on income taxes, as amended by
amended, Act No. 435/2004 Coll., on employment, as amended by
amended. ".
30. In article 7 (2). 1 the words "investment incentives" shall be replaced by
"investment incentives" and the words "investment incentives" were provided with
shall be replaced by "investment incentive was granted".
31. in article 7, paragraph 2 shall be deleted.
Paragraphs 3 to 7 shall become paragraphs 2 to 6.
32. In section 7 paragraph 2 reads as follows:
"(2) the performance of the checks, it is for
and the Ministry for investment incentives) referred to in § 1a of paragraph 1. 1 (b). and)
points 2 and 5, with the General conditions specified in § 2 (2). 2 (a). a) and
(d)) to the extent that the conditions under § 2 (2). 3 (b). a) and (d)), section 2
paragraph. 4 (b). (c)) and section 2 (2). 5 and for the obligations specified in § 6a of paragraph 1. 3,
(b) the Ministry of the environment) of the General conditions set out in section 2 of the
paragraph. 2 (a). (b)),
(c)) of the Labour Office of the Czech Republic-the Directorate-General for the investment
the incentives referred to in § 1a of paragraph 1. 1 (b). and) points 3 and 4, and Office work
United States-regional branch and the Branch Office for the city of Prague for
the obligations referred to in § 6a of paragraph 1. 4,
(d)) the Ministry of finance and the territorial financial authorities for the investment
the incentives referred to in § 1a of paragraph 1. 1 (b). and 1, and point) of the General conditions
referred to in § 2 (2). 2 (a). (c)), and (d)) to the extent that the conditions referred to in
§ 2 (2). 3 (b). (b)), and (c)) and section 2 (2). 4 (b). a) and b) and for the obligations of the
referred to in § 6a of paragraph 1. 2 and 5. ".
33. In article 7 (2). 3, the words "paragraph 3" shall be replaced by "paragraph 2",
the words "in accordance with § 5" shall be deleted and the words "in § 6a of paragraph 1. 2 and 4 "shall be replaced by
the words "in § 6a of paragraph 1. 2 and 3, and investment incentives pursuant to § 1a of paragraph 1. 1 (b).
and section 5 ".)
34. In article 7, paragraph 4 is added:
"(4) to check the compliance with the conditions referred to in § 6a of paragraph 1. 2 shall be carried out after the
the expiry of the five-year period for the conservation of tangible and
intangible assets in accordance with § 6a of paragraph 1. 2 or, if the investment incentive
According to § 1a of paragraph 1. 1 (b). and point 1 and after) that time is applied in
following the expiration of the last of the tax period in which the
investment incentive can be applied for the last time pursuant to § 1a of paragraph 1. 1 (b). and)
point 1. Checking compliance with the conditions referred to in § 6a of paragraph 1. 3 shall be carried out after the
8 years from the date of issue of the decision on the undertaking or, if the investment
an incentive according to § 1a of paragraph 1. 1 (b). and point 1 and after) that time is applied,
in the following year after its last tax year in which the
It was possible to apply the last investment incentive according to § 1a of paragraph 1. 1
(a). and point 1.) ".
35. In section 7 (2). 5, the words "paragraph 3" shall be replaced by "paragraph 2".
36. In paragraph 7 (2). 6, the words "investment incentives referred to in § 1 (1).
2 (a). (c)), and (d)) "shall be replaced by" investment incentives pursuant to § 1a of paragraph 1. 1
(a). and) points 3 to 5 ", the words" special legal regulation ^ 10) "
replaced by the words "§ 11a or a special legal regulation ^ 10)", the words "§
6a paragraph 2. 3 "shall be replaced by the words" § 6a of paragraph 1. 4 "and the words" pursuant to § 1 (1).
2 (a). (c)) "shall be replaced by the words" pursuant to § 1a of paragraph 1. 1 (b). and section 3).
Footnote # 10 reads as follows:
"10) § 111 paragraph. 6 and 7 of Act No. 435/2004 Coll. on employment. "
37. In section 10, paragraph 1. 2 the words "investment incentives" are deleted.
38. In article 11, paragraphs 1 and 3 shall be deleted and shall be deleted at the same time marking
of paragraph 2.
39. In paragraph 11, the words "§ 6 para. 3 "shall be replaced by the words" § 6 para. 1 and 3 ".
40. under section 11 is added to § 11a, which including the title reads as follows:
"§ 11a
The procedure for the provision of investment incentives in the form of material support
acquisition of tangible and intangible assets
(1) the material support for the acquisition of fixed tangible and intangible assets
for the strategic investment action according to § 1a of paragraph 1. 1 (b). and section 5)
Ministry on the basis of the agreement concluded between the Ministry and the
the beneficiary to whom the decision has been taken about the promise.
(2) the agreement on the provision of substantive support for the acquisition of tangible and
intangible assets shall include
and) identification of participants to the agreement,
(b)) the definition of costs on whose reimbursement can be material support to provide,
(c)) the amount of financial support,
(d)) the manner and term the provision of material support,
(e)) the manner and term of clearing material support,
f) methods of verifying compliance terms,
(g) the time limit and conditions of repayment) of material aid or its proportional part,
If the recipient has been pumped or used in violation of the agreement,
h) arrangements for the termination of the agreement, including the time limit for its termination.
(3) the beneficiary has the right to terminate the agreement if the Ministry in
delay in the payment of financial support for more than 60 days. The Ministry has
the right to terminate the agreement if the beneficiary no longer meets the General
the conditions pursuant to section 2 para. 2 or meets the obligations arising from the agreement.
(4) material support for the acquisition of fixed tangible and intangible assets
is assigned is determined and cannot be used for any purpose other than is referred to in
the agreement.
(5) the amount of financial support the acquisition of tangible and intangible
assets provided for in the agreement may amount to 5% of the total eligible
the cost, depending on the size of the investment, but no more than 1
500 0000 0000 Czk in the case of strategic investment in the production and
a maximum of 500 0000 0000 Czk in the case of strategic investment projects in the
area technology center. If within the investment action occurs
the introduction or expansion of production and at the same time building or extension
the Technology Center, may be the recipients of the material support by the phrase
the first increased up to 7% of the total eligible costs.
(6) failure to comply with conditions negotiated in the agreement referred to in paragraph 2, or
a leak of material support in a timely fashion is a violation of the budget
discipline and will be prosecuted for violation of the dispersal of budgetary discipline by
budgetary rules. ".
41. Annex:
"Appendix to Act No. 72/2000 Coll.
FORM FOR THE APPLICATION OF THE PLAN TO GET INVESTMENT INCENTIVE
Article. (II)
Transitional provisions
1. proceedings pursuant to Act No. 72/2000 Coll., in the version in force before the date of application
the effectiveness of this law, initiated before the date of entry into force of this
the law, and to this day the unfinished completes and the rights and obligations with
related are assessed according to the existing legislation.
2. the investment incentives provided in accordance with the existing laws,
provisions remain in force to the extent and under the conditions, under which the
provided.
3. Review incentives before the date of the acquisition of
the effectiveness of this law shall be carried out in accordance with the existing legislation.
4. Failure to comply with the conditions under which investment incentives
provided under Act No. 72/2000 Coll., in the version in force before the date of application
the effectiveness of this law, shall be applied in accordance with the existing laws,
legislation, with the exception of non-compliance with conditions under section 6a of paragraph 1. 3 of Act No.
72/2000 Coll., in the version in force until the date of entry into force of this Act,
When will proceed in accordance with § 6a of paragraph 1. 8 second sentence Act No. 72/2000 Coll.
in the version in force from the date of entry into force of this Act.
PART TWO
Amendment of the Act on income taxes
Article. (III)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993
Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994
Coll., Act No. 114/1994 Coll., Act No. 266/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998
Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999
Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 169/1999
Coll., Act No. 222/1999 Coll., the Constitutional Court declared under no.
3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.
72/2000 Coll., Act No. 100/2000 Coll., Act No. 101/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.
340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.
120/2001 Coll., Act No. 239/2001 Coll., Act No. 452/2001 Coll., Act No.
483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.
198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.
309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.
362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.
280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No.
436/2004 Coll., Act No. 561/2004 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. 340/2005 Coll., Act No. 361/2005 Coll., Act No.
441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No.
552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No.
109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.
189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.
245/2006 Coll., Act No. 262/2006 Coll., Act No. 262/2006 Coll., Act No.
29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 Coll., Act No.
261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.
126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.
2/2009 Coll., Act No. 87/2009 Coll., Act 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 No. 303/2009 Coll., Act No. 304/2009 Coll., Act No.
326/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No.
346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2007 Coll., the award
The Constitutional Court declared under no 119/2007 Coll., Act No. 188/2011
Coll., Act No. 329/2011 Coll., the Act No. 353/2011 Coll., Act No. 355/2011
Coll., Act No. 370/2007 Coll., Act No. 375/2007 Coll., Act No. 420/2011
Coll., Act No. 458/2011 Coll., Act No. 466/2011 Coll. and Act No.
470/2010 Coll., shall be amended as follows:
1. In section 35a of the paragraph. 2 (a). e), the words "special legal regulation, ^ 68)"
replaced by the words "general terms and conditions for investment by the
the law governing investment incentives ".
Footnote No. 68 is repealed.
2. In section 35a of the paragraph. 2 (a). (f)), after the words "investment incentives" and
the words "previously issued promises of", the words "for the same type
investment actions as defined in the Act governing the investment incentives ".
3. In section 35a of the paragraph. 3 and § 35b para. 4 with the word ' five ' is replaced by
"ten" and the second sentence shall be deleted.
4. In section 35a, paragraph 4 reads:
"(4) discount on the tax must not exceed, in each of the tax periods
rate of public aid under the law governing investment incentives
in relation to the eligible costs actually incurred so far and at the same time
not in the overall summary, exceed the maximum amount of public aid
fixed by decision under the law governing investment incentives. ".
Footnote No. 67a is hereby repealed.
5. § 35b paragraph 5 is added:
"(5) discount on the tax must not exceed, in each of the tax periods
rate of public aid under the law governing investment incentives
in relation to the eligible costs actually incurred so far and at the same time
not in the overall summary, exceed the maximum amount of public aid
fixed by decision under the law governing investment incentives. ".
6. § 36 odst. 3 the following sentence of the phrase "in the sixth the revenue referred to in
paragraph 2 (a). and) or m), with the exception of the dividend income is the basis
taxes and tax deducted not rounded, and the total amount of tax withheld the payer
on the nature of the revenue shall be rounded down to the nearest Crown. ".
7. In article 38 paragraph 2. 2 the letters e) to (h)):
"e) in the period from the effective date of conversion to the date of registration of the conversion in the
commercial register at the company or business being divided
company or cooperative, or part of the business of the company or
the cooperative, which is the legal successor of the taxpayer referred to in § 17 paragraph 2.
4, which does not have the date of the registration of the conversion in the commercial register constant
establishment in the territory of the Czech Republic; in the determination of the tax base,
is based on the results observed from ordinary or extraordinary financial
the closure, which is required to build a business company or team
on the day preceding the date of registration of the conversion in the commercial register,
(f)) for the period prior to the date of registration of the conversion of the company into the business
Register for receiving shareholder acquired the company
in the case of transfer of the assets of a company who is
a natural person, and if not for this period tax return
is lodged; in the determination of the tax base is based on the financial results
determined from the ordinary or extraordinary financial statement, which is required to
build a company on the day preceding the date of registration of the conversion
in the commercial register,
(g)) in the period preceding the date decisive merger or consolidation
mutual funds or mutual fund and foreign Fund
collective investment undertakings for which a return has not yet been lodged,
If the day preceding the effective date on the last day of the calendar year
or the investment company's marketing year that enveloped or
merged the Fund manages,
(h)) for the period from the vesting date of amalgamation or merger of mutual funds
or mutual fund and foreign collective investment undertakings to pool
end of the calendar year or for the marketing year
the Fund translates into higher, unless the effective date on the first day of the calendar
year or the marketing year for the Fund, "translates into higher.
8. In section 38 m at the end of paragraph 2, the following points i) and (j))
shall be added:
"i) for the period prior to the date the merge pension funds
the company, which has not filed a tax return, unless the day
preceding the record date to the last day of the calendar year, or
marketing year, the pension company that merged the Fund
manages,
(j)) for the period from the effective date of the pension funds of companies to merge
end of the calendar year or the marketing year of the acquiring pension
the company, unless the effective date on the first day of the calendar year, or
the marketing year of the acquiring pension society. ".
9. In article 38 paragraph 2. 3 of the introductory part of the provisions, after the words "the end" is inserted
the word "third".
10. In paragraph 38, the dot at the end of paragraph 3 is replaced by a comma and the following
letters g) to (j)) are added:
"g) day preceding the date decisive merger or consolidation of mutual
funds or mutual fund and foreign Fund of collective
investing,
h) day which is the last day of the calendar year or the economic
of the year, if not the decisive day of the amalgamation or merger of mutual funds or
mutual fund and foreign collective investment fund of the first
day of the calendar year or for the marketing year
the Fund translates into higher
I) day preceding the date the merge pension funds
companies,
j) day which is the last day of the calendar year or the economic
of the year, if not merge pension funds and payable by the first
day of the calendar year or the marketing year of the acquiring pension
society. ".
11. In paragraph 38, the following paragraph 11, which read:
"(11) the provisions of paragraph 2 (a). and paragraph 3 (b)). and paragraph 10)
shall apply mutatis mutandis when the transformation of the Pension Fund to the pension
company and transformed the Fund. ".
Article. (IV)
Transitional provisions
1. the provisions of section 35a and 35b of Act No. 586/1992 Coll., in the version in force from
the effective date of this Act, applies to the taxpayer for the first time,
that was the promise of investment incentives granted in proceedings under the Act
No 72/2000 Coll., in the version in force from the date of entry into force of this
the law.
2. for interest income from bonds issued prior to the date of acquisition
the effectiveness of the article. (III) section 6 of this Act, shall apply the provisions of § 36 odst.
3 of Act No. 586/1992 Coll., in the version in force before the date of entry into force of
article. (III) section 6 of this Act.
3. To between 1. January 2012 to the day preceding the date of
entry into force of this law, the obligation to file a tax return under section
38 para. 2 (a). e) or (f)) of Act No. 586/1992 Coll., as amended effective
before the date of entry into force of this Act, a tax return
not later than three months from the date of entry into force of this Act.
PART THREE
Amendment of the Act No. 428/2007 Sb.
Article. In
In the sixth section of the article. (VI) Law No 428/2007 Coll., amending certain
laws in connection with the adoption of the law on retirement savings and the law on the
the supplementary pension savings, points 20 and 21 shall be deleted.
PART FOUR
REGULATION (EEC)
Article. (VI)
Shall be repealed:
1. Decree No. 242/2005 Coll., laying down the model for the
the application of intent to obtain investment incentives.
2. Decree No. 250/2004 Coll., laying down the sectors in which they can not
be granted investment incentives.
PART FIVE
The EFFECTIVENESS of the
Article. (VII)
This law shall enter into force on the thirtieth day after the date of its publication,
the exception of article. (III) sections 6 and 11 and article. IV, point 2, which will become effective
on 1 January 2004. January 1, 2013.
Němcová in r.
Klaus r.
Nečas in r.
