360/2002 Sb.



Decree



The Ministry of industry and trade



of 19 December 2003. July 2002,



which sets out the method of creating a reserve to ensure the decommissioning of

nuclear equipment or workplace III. or (IV). the category out of service



The Ministry of industry and trade, in agreement with the State Office for nuclear

safety and the Ministry of Finance shall determine according to § 47 para. 9 to

the implementation of § 18 para. 1 (b). h) Act No. 18/1997 Coll. on peaceful

the use of nuclear energy and ionizing radiation (the Atomic Act) and the

amendments to certain laws, as amended by Act No. 13/2002 Coll.

(hereinafter referred to as the "Act"):



§ 1



This decree governs the creation of a reserve to ensure the decommissioning of

(hereinafter referred to as "provision for decommissioning") of a nuclear installation or

workplace III. or (IV). category ^ 1).



§ 2



(1) the holder of a permit to operate a nuclear facility, part of which is

a nuclear reactor that uses a fission chain reaction, forming a reserve for

eviction for the tax period ^ 2) as a proportion of the estimate of the total cost

on decommissioning to the number of years that have passed since the release of

a permit to stage the active trial ^ 3) into the anticipated termination of the

decommissioning.



(2) the holder of a permit to operate the workplace III. or (IV). category, with

the exception of the holder of the authorization referred to in paragraph 1, shall constitute a reserve on

eviction for the tax period as a proportion of the estimate of the total cost of

decommissioning to the number of years that will elapse from the time of issue of the permit

According to § 9 para. 1 (b). (d)) of the Act to the anticipated termination of the

decommissioning.



(3) holders of residence permits referred to in paragraphs 1 and 2 shall constitute a reserve on

eviction, if the estimate of the total cost of the provision for decommissioning of the validated

Storage management of radioactive waste exceeds 300 000.



(4) when you update the cost estimate for decommissioning (hereinafter referred to as

"cost updates") consists of the holders of the authorisations referred to in paragraphs 1 and

2 the provision for decommissioning for the tax period in which there was a

update of the costs as a proportion of the difference of the updated costs and no longer

created resources to decommissioning to the number of years remaining to the

the projected completion of decommissioning.



(5) to the number of years determined for the calculation of the provision for decommissioning

for the tax period shall include the year in which the authorization was issued

referred to in paragraphs 1 and 2, and does not include the year of the anticipated

their decommissioning. The settlement reserves for their

decommissioning is the procedure so that the resources of the reserve is

in the tax year at the latest, shall make their decommissioning.



§ 3



This Decree shall enter into force on 1 January 2000. January 1, 2003.



Minister:



Ing. Samantha r in r.



1) Decree No 307/2002 Coll., on radiation protection.



2) section 3 of the Act No. 593/1992 Coll., on reserves for the determination of the tax base of the

income.



3) § 2 (2). 4 (b). (b)) Decree No. 106/1998 Coll., on ensuring nuclear

nuclear safety and radiation protection device when putting them into

operation and their operation.