Amendment Of The Act On The Limitation Of Cash Payments

Original Language Title: změna zákona o omezení plateb v hotovosti

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=67318&nr=303~2F2008~20Sb.&ft=txt

303/2008 Sb.



LAW



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

amended



Parliament has passed the following Act of the United States:



Article. (I)



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:



"Administrative offences



§ 5



(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.



§ 6



(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

000. ".



2. in paragraph 6, the following new section 6a, which including the footnotes # 3-

5 is added:



"§ 6a



(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

amended.



4) Law No 185/2004 Coll., the customs administration of the Czech Republic, as amended by

amended.



5) § 2 (2). 2 of the commercial code, as amended. ".



Article. (II)



Transitional provision



The procedure, which has not been completed before the effective date of this Act,

the current completes the legislation.



Article. (III)



The effectiveness of the



This Act shall take effect on the date of its publication.



Vaidya in the r.



Klaus r.



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