127/2015 Sb.



LAW



of 13 October. may 2015,



amending Act No. 247/2014 Coll. on the provision of child care services

in the children's group and amending related laws, and Act No. 586/1992

Coll., on income taxes



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment of the Act on the provision of services to child care in the children's group



Article. (I)



Act No. 247/2014 Coll. on the provision of child care services in children's

the group, shall be amended as follows:



1. section 2 is added:



"§ 2



Child care service in the children's group for the purposes of this Act, the

activities operated by the service provider of child care in the children's group

registered in the register of providers within the meaning of paragraph 4 (hereinafter referred to as

"provider"), consisting in the regular care of a child from one year

age to begin compulsory schooling and to allow attendance at

a minimum of 6 hours per day, which is provided by outside the home

the child in the team of children and which is aimed at securing the needs of the child,

on education, skills development, cultural and hygienic habits

child. ".



2. In article 3, paragraph 3. 1 the words "child care service in the children's group (hereinafter

"the provider") ' shall be deleted.



3. In the title of § 12, § 12, § 16 para. 4 (b). (c)), section 22 para. 2 (a). (e))

and § 23 paragraph 1. 2 (a). (e)), the words "damage" is replaced by "harm".



4. in article 15, paragraph 2, the following paragraph 3 is added:



"(3) exceptions to the hygiene requirements laid down in the implementing

legislation for children's groups to 12 children can be enabled only if the

protection of public health is not undermined. About how to enable exceptions shall be decided by

at the request of the regional hygiene station provider. ".



The former paragraph 3 shall become paragraph 4.



5. in section 19 para. 2 (a). a), the words "§ 5 para. 2 "shall be replaced by ' paragraph 5

paragraph. 1. "



6. in section 22 paragraph 1 reads:



"(1) a natural person has committed the offence, if indicates its activities

as a service to child care in the children's group, although it is not included in the

registration of providers within the meaning of § 4. ".



7. in article 23 paragraph 1 reads:



"(1) a legal entity or individual entrepreneur is committed by the administrative

offense, if indicates its activities as a service to care for the child in the

children's group, although it is not registered in the register of providers in

the meaning of § 4. ".



8. section 25, including the title.



PART TWO



Amendment of the Act on income taxes



Article. (II)



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., 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., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No.

346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2007 Coll., the award

The Constitutional Court declared under no 119/2007 Coll., Act No. 188/2011

Coll., Act No. 329/2011 Coll., the Act No. 353/2011 Coll., Act No. 355/2011

Coll., Act No. 370/2007 Coll., Act No. 375/2007 Coll., Act No. 420/2011

Coll., Act No. 428/2007 Coll., Act No. 458/2011 Coll., Act No. 466/2011

Coll., Act No. 470/2011 Coll., Act No. 192/2009 Coll., Act No. 399/2012

Coll., Act No. 401/2012 Coll., Act No. 403/2009 Coll., Act No. 428/2012

Coll., Act No. 500/2012 Coll., Act No. 503/2012 Coll., Act No. 44/2013

Coll., Act No. 80/2013 Coll., Act No. 241/2013 Coll., Act No. 105/2013

Coll., Act No. 160/2013 Coll., Act No. 215/2013 Coll., legal measures

The Senate no 344/2013 Coll., Constitutional Court, declared under no.

162/2014 Coll., Act No. 247/2014 Coll. and Act No. 267/2014 Coll., is amended

as follows:



1. in section 24 para. 2 (a). ZW) points 1 and 2, the words "child care facilities

preschool age "is replaced by" setting ".



2. In section 35bb paragraph. 1 the words "child care preschool

including nursery schools under the Education Act "are replaced by the words

"pre-school".



3. In article 35bb, the following paragraph 6 is added:



"(6) for the purposes of income tax with the pre-school facilities refers to



and kindergarten according to) the Education Act or a similar device in the

abroad,



(b)) services child care in the children's group and



(c)) child care preschool operating on the basis of the

trade licence, if the nature of the care provided is as follows

comparable to care provided by



1. device services child care in the children's group, or



2. pursuant to the Education Act school. ".



4. In article 38 paragraph 2. 5 (b). j), the words "child care preschool

age including nursery schools under the Education Act "are replaced by the words

"pre-school".



5. In section 38 l of paragraph 1. 2 (a). f), the words "child care preschool

age including nursery schools under the Education Act "are replaced by the words

"the setting".



Article. (III)



Transitional provision



For the tax period, begun the day preceding that acquisition of

the effectiveness of this law shall apply Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of this Act.



PART THREE



The EFFECTIVENESS of the



Article. (IV)



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



Hamáček in r.



Zeman in r.



Sobotka in r.