Amendment Of The Act Of The Institutions Determine The Taxes And Vat Changes (Amendment) Act

Original Language Title: změna zákona o rozpočtovém určení daní a změna zákona o změně DPH

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=78167&nr=295~2F2012~20Sb.&ft=txt

295/2009 Sb.



LAW



of 16 December 2002. August 2012,



amending Act No. 241/2000 Coll., on the budgetary revenue determination

certain taxes to the territorial entities and certain State funds

(the law on budgetary determine taxes), as amended, and

Act No. 370/2011 Coll., amending Act No. 235/2004 Coll., on income tax from

value added tax, as amended, and other related

the laws of the



Change: 262/2014 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment of the Act on the budgetary determine taxes



Article. (I)



Act No. 242/2000 Coll., on the budgetary revenue determination certain taxes

local municipalities and some State funds (the law on the

financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.

483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll., Act No.

377/2007 Coll., Act No. 370/2011 Coll. and Act No. 458/2006, is amended

as follows:



1. In section 4, paragraph 4. 1 (b). (b)), the figure ' 19.93 "is replaced by" 20,83 ".



2. In section 4, paragraph 4. 1 (b). (c)), ' 21.4 "is replaced by" 22,87 ".



3. In section 4, paragraph 4. 1 (b). d) to (f)), ' 21.4 ' is replaced by

"23,58".



4. In section 4, paragraph 4. 2 letter a) is added:



"and credited the acreage ratio) cadastral area of the village (paragraph 7)

the total area of the netted areas of all municipalities, expressed in

percentage and multiplied by the coefficient 0.03 ".



5. In section 4, paragraph 4. 2 (a). (b)), the figure ' 0.03 "is replaced by" 0.10 ".



6. In section 4, paragraph 4. 2, letter b) the following point (c)), which read as follows:



"(c)) the ratios of children and pupils of the school of the municipality to

the number of these children and pupils for all municipalities, expressed as a percentage and

multiplied by a coefficient of 0.07, ".



Letter c) is renumbered as paragraph (d)).



7. in section 4, paragraph 4. 2 (a). (d)), the figure ' 0.94 "is replaced by" 0.80 ".



8. In section 4, paragraph 4. 5 letter a) is added:



"and credited the acreage ratio) cadastral area of the village (paragraph 7)

the total area of the netted areas of all municipalities, expressed in

percentage and multiplied by the coefficient 0.03 ".



9. in section 4, paragraph 4. 5 (b). (b)), the figure ' 0.03 "is replaced by" 0.10 ".



10. In section 4, paragraph 4. 5, letter (b)) the following new point (c)), which read as follows:



"(c)) the ratios of children and pupils of the school of the municipality to

the number of these children and pupils for all municipalities, expressed as a percentage and

multiplied by a coefficient of 0.07, ".



Letter c) is renumbered as paragraph (d)).



11. in section 4, paragraph 4. 5 (b). (d)), the figure ' 0.94 "is replaced by" 0.80 ".



12. in section 4, paragraphs 6 and 7 are added:



"(6) in determining the population of the municipality for the purpose of calculations according to the

paragraphs 2 to 5 and paragraph 7 shall be based on the status of the 1. January the normal

the year referred to in the balance of the population of the United States handled Czech

the Statistical Office to 1. January of the current year.



(7) the cadastral area of the village Započtenou acreage for the purpose of calculations

in accordance with paragraphs 2 to 5 shall mean the amount which is based on data of the Czech

the Office of the land registry and land measurements to 1. January of the current year, up to a maximum

However, the area of 10 hectares per inhabitant of the village. ".



13. in section 4, the following paragraph shall be inserted after paragraph 7, 8 and 9 shall be added:



"(8) in determining the number of children and pupils for the purposes of calculations according to the

paragraphs 2 to 5 is based on the documentation of schools by the school

the law, from the State to 30. September of the year preceding

the normal year.



(9) for the purposes of the calculation referred to in paragraphs 2 to 5, the number of children means

the number of children participating in pre-school education and the number of pupils with

means the number of pupils meeting the compulsory education. ".



Paragraphs 8 and 9 shall be renumbered as paragraphs 10 and 11.



14. in section 4, paragraph 4. 11 the initial part of the provisions, the word "announce" is replaced by

the word "down" and the words "in agreement with the Czech Statistical Office and

The Czech Office of land survey and land registry "is replaced by" on the

the basis of the data processed by the Czech Statistical Office, Czech Office

the land survey and land registry and the Ministry of education, youth and

Sports ".



15. in section 6 (1). 4, the words "paragraph. 2 "shall be replaced by" paragraph. 11. "



16. Appendix 2 is added:



"Annex 2 to the Act No. 241/2000 Coll.



Factors and multiples of gradual transitions

----------------------------------- ----------------------------------------------------

The village with the number of times the Coefficient of gradual transitions

the population of rolling

from-to transitions

----------------------------------- ----------------------------------------------------

0-50 x number of inhabitants of the municipality 1.0000 1.0000



51-2 000 1.0700 50 + 1.0700 x number of inhabitants of the population

the village of exceeding 50



1.1523 30 000 2 001-2136.5 + 1.1523 x number of inhabitants of a number of

the population of the village in excess of 2 000



30 001-+ 34400.9 + 1.3663 x 1.3663 number of inhabitants of a number of

the population of the village exceeding 30 000

----------------------------------- ----------------------------------------------------

“.



17. Appendix 3:



"Annex 3 to the Act No. 242/2000 Coll.



Conversion rate

The capital city of Prague 4.0641

Plzen 2.2961

Ostrava 2.2961

Brno 2.2961

The rest of the municipality 1.0000



Article. (II)



Transitional provisions



1. When determining the shares of the municipalities to tax revenues and transfer tax

revenue, on which municipalities are entitled to 31. December 2012 according to the law

No. 242/2000 Coll., in the version in force until the date of entry into force of this

of the Act, and that have not been converted to the budgets of municipalities until 31 December 2006. December 2012,

the process according to the existing legislation.



2. For the first time, the decree referred to in section 4, paragraph 4. 11 of law No. 241/2000 Coll., on the

the version in force from the date of entry into force of this Act, issue to

became effective on 1 January 2004. January 2013 with the population of the village and acreage

cadastral territory of municipalities to 1. January 2012, with the numbers of employees to 1.

December 2011 and the number of children and students to 30. September 2011.



PART TWO



Amendment of the Act No. 370/2011 Coll., amending the law on value added tax

values, as amended, and other related laws



Article. (III)



In the fourth article. VI of Act No. 372/2007 Coll., amending Act No.

235/2004 Coll., on value added tax, as amended, and

other related laws, point 4 is deleted.



PART THREE



Amendment of the Act on the budgetary determine taxes



Article. (IV)



Act No. 242/2000 Coll., on the budgetary revenue determination certain taxes

local municipalities and some State funds (the law on the

financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.

483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll., Act No.

377/2007 Coll., Act No. 370/2011 Coll. and Act No. 458/2006, is amended

as follows:



1. canceled



2. In section 4, paragraph 4. 1 (b). (c)), ' 22.87 "is replaced by" 23,58 ".



Article. In



When determining the shares of the municipalities to tax revenues and transfer tax

revenue, on which municipalities are entitled to 31. December 2015 according to the law

No. 242/2000 Coll., in the version in force until the date of entry into force of this section, and

that have not been converted to the budgets of municipalities until 31 December 2006. December 2015,

proceed according to the existing legislation.



PART FOUR



The EFFECTIVENESS of the



Article. (VI)



This Act shall take effect on 1 January 2000. January 1, 2013, except for the part

the third, which shall take effect on 1 January 2000. January 2016.



Němcová in r.



Klaus r.



Nečas in r.