199/2010 Sb.
LAW
of 24 July 2003. may, 2010,
amending Act No. 586/1992 Coll., on income taxes, as amended by
amended, and Act No. 218/2000 Coll. on budgetary rules
and amending certain related laws (the budgetary rules), in
as amended, and certain other laws
Change: 471/2011 Sb.
Change: 456/2010 Sb.
Change: 340/2013 Coll. 344/Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on income taxes
Article. (I)
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. and Act No. 362/2009 Coll., is amended as follows:
1. In section 4, paragraph 4. 1 at the end of the letter w) a comma is replaced by a dot and the
the following words "exemption does not apply to the income from the sale of
Government bonds, which can be one of the conditions of the emission
only natural persons ".
2. In section 8 paragraph 1. 1 (b). a), the words ' paper ' shall be replaced with the
the exception of treasuries, which can issue conditions
be one of the only natural persons ".
3. In § 8 para. 1 at the end of the text of subparagraph (a)) the following words "
the interest yield of government bonds, which can issue conditions
be one of the only natural persons, even in the case of purchase of this State
a bond or when its due ".
4. In section 8 paragraph 1. 2 (a). and the word ") purchase" replaced by the word "redemption" and
After the word "built" with the words "with the exception of State
the bonds, which can be acquired solely by the issue conditions of physical
the person ".
5. In section 10, paragraph 1. 1 (b). (b)) after the word "paper" the words "with the
the exception of treasuries, which can issue conditions
be one of the only natural persons ".
6. in section 22 para. 1 (b). (g)), paragraph 4, the word "market" ^ 71) "shall be replaced by
"the market ^ 71), including interest income of government bonds, which may
According to the issue conditions be exclusively of a natural person, and even in the
If this Government bond buy-back or when its due, ".
7. in section 35d paragraph. 5 and 9, the words "Ministry of finance" shall be replaced by
"The financial Directorate".
8. § 36 odst. 2 at the end of the letter t) dot is replaced by a comma and
the following letter u), which read as follows:
"in the case of interest income) of government bonds that can score from emission
conditions be exclusively by natural persons, even in the case of purchase of this
Government bond or when its maturity. ".
9. In paragraph 36, at the end of paragraph 3 the following sentence "in the case of government bonds,
that may be one of the only emission conditions natural persons,
the tax base and tax attributable to this State bond not rounded,
However, the total amount of tax withheld the payer from any revenue arising
a branch of the Government bonds is rounded up to the nearest Crown
down. ".
10. In section 38d paragraph. 3 and 11, the words "Ministry of finance" shall be replaced by
the words "General financial Directorate".
11. in the section para. 38e 6, the words "Ministry of finance" shall be replaced by
"The financial Directorate".
12. In paragraph 38fa paragraph. 5, the words "Ministry of finance" shall be replaced by
"The financial Directorate".
13. in section paragraph 38j 4, the words "Ministry of finance" shall be replaced by
"The financial Directorate".
PART TWO
To change the budget rules
Article. (II)
Act No. 218/2000 Coll. on budgetary rules and amendments
related acts (budgetary rules), as amended by Act No. 493/2000
Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001
Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll., Act No. 320/2002
Coll., Act No. 483/2003 Coll., Act No. 186/2004 Coll., Act No. 257/2004
Coll., Act No. 435/2004 Coll., Act No. 480/2004 Coll., Act No. 1/2005
Coll., Act No. 127/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005
Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No. 130/2006
Coll., Act No. 137/2006 Coll., Act No. 140/2006 Coll., Act No. 230/2006
Coll., Act No. 262/2006 Coll., Act No. 174/2007 Coll., Act No. 270/2007
Coll., Act No. 26/2008 Coll., Act No. 306/2008 Coll., Act No. 109/2009
Coll., Act No. 154/2009 Coll., Act No. 213/2009 Coll., Act No. 227/2009
Coll. and Act No. 281/2009 Coll., is amended as follows:
1. the title of section 35 reads: "the performance of activities in connection with the management of the public
the debt ".
2. In article 35 paragraphs 1 and 2, including footnote No 20:
"(1) the Ministry or a legal entity established by it in accordance with the Special
the law, in connection with the management of the public debt is entitled to
and negotiate deals with investment) instruments and securities, acquire,
dispose of and legal burden on investment instruments and securities, in particular
trade for their own account with State bonds and other investment
instruments; These stores is the Ministry authorized to negotiate with domestic
or foreign persons, either itself or through other
of the person,
(b)) to organize a government bond market,
c) operate a payment system under the law governing payment transactions;
This payment system is not considered payment system with
finality of settlement ^ 20),
(d)) to keep records of dematerialized or treasuries, documentary
including government bonds for individuals, and perform related
activity; This registration is a separate register under the Act
governing business on the capital market, also in the records
the issue and the code of conduct for its leadership sets out the Ministry,
e) operate a securities settlement system under the law governing business on
the capital market for State bonds; the existence and name of this
the securities settlement system, the Commission of the European communities, nenahlašuje
(f)) to perform a custody of government bonds and other securities
securities, or
g) ensure other activities connected with the management of the national debt.
(2) the activities referred to in paragraph 1 (b). a) may by agreement with the
the Ministry to carry out domestic or foreign person, if there is a performance
such activities shall be entitled to; the activities referred to in paragraph 1 (b). and) can
under the agreement, the Ministry to exercise through the United
the National Bank.
20) section 62 of the Act No. 284/2009 Coll., on payments. ".
3. In article 35, paragraph 2, the following paragraph 3 is added:
"(3) the performance of the activities referred to in paragraph 1, if it is exercised
Ministry or entity established under another legal
Regulation by the Ministry, is not subject to supervision by the Czech National Bank and is not
It should be the authorization, registration or other business permission. ".
Paragraphs 3 and 4 shall become paragraphs 4 and 5.
4. § 36 odst. 5 with the number "9" is replaced by "10".
PART THREE
Amendment of the Act on the public budget stabilization
Article. (III)
In the second part of the 50th article LXXXI Act No. 261/2007 Coll.
the public budget stabilization, as amended by law No 2/2009 Coll., Act
No 206/2009 Coll., Act No. 281/2009 Coll., Act No. 282/2009 Coll., and
Act No. 292/2009 Coll., section 2 shall be deleted.
PART FOUR
Amendment of the Act on the bonds
Article. (IV)
Act No. 190/2004 Coll. on bonds, as amended by law No 378/2005 Coll.
Act No 56/2006 Coll., Act No. 57/2006 Coll., Act No. 296/2007 Coll.
Act No. 230/2008 Coll., Act No. 227/2009 Coll., Act No. 230/2009 Sb.
and Act No. 281/2009 Coll., is amended as follows:
In § 26 para. 4 at the end of the first sentence of the dot replaced with a comma and the following
the words ", in addition to the bonds, which according to the issue conditions may
be one of the only natural persons, these bonds sold by the Ministry of
or established by legal person. ".
PART FIVE
Amendment of the Act on territorial tax authorities
Article. In
cancelled
Article. (VI)
Transitional provisions
1. Responsibility for the management of the property of the State and the jurisdiction to carry out
other obligations shall pass from the date of entry into force of this Act from the
financial Directorates-General of the Finance Directorate.
2. Responsibility for the management of State property used by the Ministry of
Finance passes from the date of entry into force of this Act, the General
financial Directorate, provided that the assets used solely for the performance of
the scope of the Ministry of finance pursuant to Act No. 527/1990 Coll., on
territorial tax authorities, in the version in force until the date of entry into force of
This Act, which is inherited from the date of entry into force of this law on the
General financial directorates.
3. the financial directorates as appropriate organizational folder
State for the State shall exercise the rights and fulfil the responsibilities and obligations relating to
the assets referred to in points 1 and 2, or with this property is related
a State party to the contractual relations that are of concern
or related to it, and acts for the State before the courts, arbitration
authorities, administrative authorities and other authorities in the proceedings that this
property related to or related to it. The same applies, mutatis mutandis, for the performance of
other obligations referred to in point 1.
4. About the handover and takeover of the assets and liabilities referred to in paragraphs 1 and 2,
including documentation relating to those assets, liabilities and contractual
relations and the management of the Directorate-General, it takes a financial protocol, which
the annex lists will be passed by the assets, liabilities, and documentation.
The Protocol is also the Charter of that Directorate-General financial
Announcing changes to the jurisdiction shall be sent to the farm to perform the record to the
the real estate register.
5. the exercise of the rights and obligations arising from employment relations
employees in financial directorates shall pass from the date of acquisition
the effectiveness of this law on the general financial directorates.
6. the exercise of the rights and obligations arising from employment relations
employees in the Ministry of Finance shall pass from the date of entry into force of
of this Act to the financial Directorate, if these
employees participated in the performance of the Ministry of Finance according to the
Act No. 527/1990 Coll. on territorial tax authorities, as amended by
effective until the date of entry into force of this Act, which is inherited from the date
entry into force of this Act on the general financial directorates.
7. staff members in the general financial Directorate, in which case
switched to exercise the rights and obligations arising from employment relations
on the general financial Directorate in accordance with section 5 or 6, are required to
fulfil the obligations arising from section 13 of Act No. 527/1990 Coll. on territorial
financial institutions, in the version in force from the date of entry into force of this
the law, starting no later than the first day of the seventh month following the
the effective date of this Act.
8. Control that the effective date of this Act has not been
The Ministry of finance suspended, completes the General financial Directorate
in cases where it is appropriate for these proceedings after the date of entry into force of
of this Act.
9. the number of the agenda of the Finance Ministry will take over the Chief Financial
in cases where it is applicable from the date of entry into force of
of this Act.
Article. (VII)
Regulation (EEC)
Shall be deleted:
1. Decree No. 492/2009 Coll., on the establishment of workplace Prague-East
The tax office in brandýs nad Labem-Stará Boleslav.
2. Decree No. 516/2005 Coll., laying down the model of the card of the employee
territorial financial authority.
PART SIX
Changing the law on misdemeanors
Article. (VIII)
In § 85 para. 2 of Act No. 200/1990 Coll. on offences, as amended by law
No 67/1993 Coll., Act No. 320/2002 Coll. and Act No. 346/2009 Coll.,
the words "tax office" shall be replaced by "Customs Office".
PART SEVEN
Amendment to the law on real estate tax
Article. (IX)
In § 13a para. 1 of Act No. 337/1992 Coll., on real estate tax, as amended by
Act No. 316/1993 Coll., Act No. 249/1994 Coll., Act No. 65/2000 Coll.
Act No. 576/2002 Coll., Act No. 545/2005 Coll. and Act No. 281/2009
Coll., the words "Ministry of finance" shall be replaced by the words "the General
financial Directorate ".
PART EIGHT
cancelled
Article. X
cancelled
PART NINE
The road tax (Amendment) Act
Article. XI
Act No. 16/1993 Coll., on the road tax, as amended by Act No. 309/1993 Coll.
Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 62/1998 Coll.,
Act No. 241/2000 Coll., Act No. 301/2000 Coll., Act No. 492/2000 Coll.
Act No. 493/2000 Coll., Act No. 207/2002 Coll., Act No. 102/2004 Coll.
Act No. 633/2004 Coll., Act No. 545/2005 Coll., Act No. 270/2007 Coll.
Act No. 296/2007 Coll., Act No. 246/2008 Coll. and Act No. 281/2009
Coll., is amended as follows:
1. in article 15, paragraph 2. 1, the last sentence shall be deleted.
2. in article 15, the following paragraph 4 is added:
"(4) the return to the road tax is made on a form issued by the
General financial Directorate. If the tax return is filed on
technical data medium in the form provided for this purpose by the General
the Finance Directorate, to be completed by the taxpayer only part of the form
tax return provided for by the financial Directorate. ".
PART TEN
Amendment of the Act on supplementary pension insurance with State contribution
Article. (XII)
Act No. 42/1994 Coll. on supplementary pension insurance with State contribution and
about changes to certain laws related to its introduction, as amended by
Act No. 61/1996 Coll., Act No. 15/1998 Coll., Act No. 169/1999 Coll.
the Act No. 353/2001 Coll., Act No. 37/2004 Coll., Act No. 235/2004 Coll.,
Act No. 257/2004 Coll., Act No. 377/2005 Coll., Act No. 444/2005 Coll.
Act No 56/2006 Coll., Act No. 57/2006 Coll., Act No. 70/2006 Coll.
Act No 342/2006 Coll., Act No. 296/2007 Coll., Act No. 124/2008 Coll.,
Act No. 126/2008 Coll., Act No. 254/2008 Coll., Act No. 306/2008 Coll.,
Act No. 227/2009 Coll. and Act No. 230/2009 Coll., is amended as follows:
1. in section 30 paragraph 2. 6, the words "; penalties collected and enforced by the locally competent
the financial authority under the law governing the administration of taxes and fees ^ 9) "
shall be deleted.
2. In section 43c paragraph. 8 the first sentence be deleted.
Article. XIII
Transitional provision
Proceedings in cases where the scope of the financial authorities moved into the customs
authorities started before financial authorities to the date of entry into force of this
the law, the financial authorities will complete.
PART ELEVEN
Amendment of the Act on regions
Article. XIV
In section 20 of Act No. 129/2000 Coll., on regions (regional establishment), as amended by
Act No. 231/2002 Coll. and Act No 420/2004 Coll., on the end of paragraph 1
the following sentence, "the Ministry of finance may, by reviewing the management of the County
delegate to the territorial financial authority. ".
PART TWELVE
Amendment of the Act on the capital city of Prague
Article. XV
In section 38 of Act No. 133/2000 Coll., on the capital city of Prague, as amended by law
No 145/2001 Coll. and Act No 420/2004 Coll., on the end of paragraph 3
the following sentence, "the Ministry of finance may, in cases where the competent
to review the management of the capital Prague under paragraphs 1 and 2,
entrust this authority by reviewing the territorial financial. ".
PART THIRTEEN
Amendment of the Act on the promotion of regional development
Article. XVI
At the end of section 16a of Act No. 247/2000 Coll., on the promotion of regional development,
as amended by Act No. 137/2006 Coll., shall be supplemented by the "Ministry of finance
an examination of the management of the Regional Council may delegate to the territorial financial
authority. ".
PART OF THE FOURTEENTH
cancelled
Article. XVII
PART FIFTEEN
cancelled
Article. XVIII
cancelled
PART OF THE SIXTEENTH
Amendment to the law on value added tax
Article. XIX
Act No. 235/2004 Coll., on value added tax, as amended by Act No.
635/2004 Coll., Act No. 669/2004 Coll., Act No. 127/2005 Coll., Act No.
215/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No.
441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll., Act No.
230/2006 Coll., Act No. 319/2006 Coll., Act No. 172/2007 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
124/2008 Coll., Act No. 126/2008 Coll., Act No. 302/2008 Coll., Act No.
87/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll. and Act No.
489/2009 Coll., is amended as follows:
1. In Section 47a para. 1 the words "Ministry of finance" shall be replaced by
"The general financial Directorate".
2. In § 80 para. 7, § 82 para. 2, § 83 para. 4, § 86 para. 5, § 88 para.
4 and 9 and § 101 paragraph. 1 the words "Ministry of finance" shall be replaced by
"The financial Directorate".
PART SEVENTEEN:
Amendment of the Act by reviewing the management of territorial self-governing units and
voluntary unions
Article. XX
Act No. 420/2004 Coll., on the review of the management of territorial
Governments and voluntary unions, is amended as follows:
1. in § 5 para. 1, after the words "in this Ministry," the words
"the territorial authority of State employees hired in this body".
2. in § 5 para. 3, after the words "Ministry of finance," the words
"the territorial authority".
PART EIGHTEEN
Amendment of the Act on certain measures against the legalization of proceeds of crime
the activities and financing of terrorism
Article. XXI
Act No. 253/2008 Coll., on certain measures against the legalization of proceeds from
crime and the financing of terrorism, as amended by Act No 227/2009
Coll., Act No. 281/2009 Coll. and Act No. 285/2009 Coll., is amended as follows:
1. In § 32 para. 2, the words "relevant financial Directorate" are replaced by
the words "General financial Directorate".
2. In § 39 para. 1 (b). (d)), the words "the competent financial
Directorate "shall be replaced by" to the General Tax Directorate ".
PART NINETEEN
The EFFECTIVENESS of the
Article. XXII
This Act shall take effect on 1 January 2000. January 1, 2011, with the exception of the provisions
the first section of the article. I, points 1 to 6, 8 and 9 and part two of the article. (II) that
They shall become effective on the date of its publication, and part five article. In points 3, 8 and
11, which will become effective on 1 January 2004. January 2012.
in z. Němcová in r.
Klaus r.
Fischer v. r.
