of 17 May. July 2008,
amending the Act No. 254/2004 Coll., on the limitation of cash payments and the
Amendment of the Act No. 337/1992 Coll., on administration of taxes and fees, as amended by
Parliament has passed the following Act of the United States:
Act No. 256/2004 Coll., on the limitation of cash payments and on the amendment of Act No.
337/1992 Coll., on administration of taxes and fees, as subsequently amended,
is amended as follows:
1. § 5 and 6 including the following title:
(1) a natural person has committed the offence by breach of the obligation to perform
non-cash payment, although it imposes this obligation by this Act.
(2) a natural person has committed the offence by adopting the cash
a payment that was made in contravention of this Act.
(3) the offence referred to in paragraphs 1 and 2, you can impose a fine of up to 500 000 CZK.
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by breach of an obligation to make a payment via bank, although
This duty to her under the law.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by adopting a cash payment that was made in the
inconsistent with this Act.
(3) for the administrative offence under paragraphs 1 and 2, you can impose a fine of up to 5 000
2. in paragraph 6, the following new section 6a, which including the footnotes # 3-
5 is added:
(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 1 year from the date on which it
learned, but not later than 10 years from the day when it was committed.
(4) The liability for the acts, which took place in the business
person ^ 5) or in direct connection with the applicable provisions of the Act
on the liability of legal persons and sanctions.
(5) administrative offences under this law are finding in their activities
the territorial financial authorities ^ 3) ^ 4 and the Customs authorities).
(6) a fine stores, selects and enforced by the administrative authority which in its
activities found a breach of duty under this Act.
(7) income from fines is the State budget revenue.
3) Law No 530/1990 Coll. on territorial tax authorities, as amended by
4) Law No 185/2004 Coll., the customs administration of the Czech Republic, as amended by
5) § 2 (2). 2 of the commercial code, as amended. ".
The procedure, which has not been completed before the effective date of this Act,
the current completes the legislation.
The effectiveness of the
This Act shall take effect on the date of its publication.
Vaidya in the r.
in z. Čunek in r.