479/2003 Coll.
LAW
of 16 December 2002. December 2003,
amending Act No. 218/2000 Coll. on budgetary rules and the
changes to some related acts (budgetary rules), as amended by
amended, Act No. 337/1992 Coll., on administration of taxes and fees,
in the wording of later regulations, and Act No. 356/2003 Coll., on consumer
taxes
Change: 281/2009 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment to the law on budgetary rules
Article. (I)
Act No. 218/2000 Coll. on budgetary rules and amendments
related acts (budgetary rules), as amended by Act No. 493/2000
Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001
Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll. and Act No.
320/2002 Coll., is amended as follows:
1. in section 3, letter e) is added:
"e) unauthorized use of funds of the State budget,
other State funds, funds provided by the State
budget, State financial assets, the State Fund or the national
the Fund, their supply, whose performing was violated the obligation laid down
legislation, decision, or agreement on the provision of such
resources, or violation of the terms under which the relevant cash
funds were made available, ".
2. In paragraph 3, at the end of paragraph (i)) dot replaced with a comma and the following
the letters j and k)), including footnotes # 4a), (4b)) and 4 c)
shall be added:
"j) program or project co-financed by the European Union budget
file material, time and financial conditions for the activities to achieve the
the objectives of the European communities, by means of
the structural funds, the Cohesion Fund 4a) ^ ^ ^ 4b) or support for the development of
rural ^ 4 c)
k) funds the State budget as well as funds received
an organizational component of the State from abroad and issued through the
the State budget.
4A) Council Regulation (EC) No 1260/1999 of 21 June 1999. June 1999 on the General
the provisions on the structural funds, as amended by Council Regulation (EC) No.
1447/2001.
4B) Council Regulation (EC) No 1164/1994 of 16 March. May 1994 establishing
The Cohesion Fund, as amended by Council Regulation (EC) No 1264/1999 and no.
1265/1999.
4 c) article 35 paragraph 1. 1 Council Regulation (EC) No 1257/1999 of 17 May 1999. may
1999 on support for rural development from the European agricultural
guidance and guarantee fund (EAGGF) and amending and repealing certain
Regulation. ".
3. In paragraph 4, at the end of paragraph 1, the period is replaced by a comma and the following
the letter e), which reads as follows:
"e) expenditure on programmes or projects co-financed by the budget
Of the European Union. ".
4. In section 4, paragraph 4. 4 the second sentence, after the words "(a). (c)) "the words" and for
expenditure referred to in paragraph 1 (b). (e)) ".
5. In paragraph 4, at the end of paragraph 4, the following sentence "in drawing up the
the medium-term perspective are indicators of expenditure referred to in paragraph 1 (b). (e))
set out at the beginning of the financing of the programme or project
co-financed by the European Union budget is bound. ".
6. In paragraph 5, at the end of paragraph 5, the words "with the fact that the indicators
expenditure on programmes or projects co-financed by the budget of the European
the Union for the development of the draft law on the State budget be binding ".
7. In paragraph 6 (1). 1 letter c) including footnote 5a):
"(c)) the proceeds from the share of tariffs, which is according to the law of the European
^ 5a) community is left to the Member States on the costs associated with
by selecting them and proceeds from penalties and reimbursement of the costs of enforcement in the customs
management,
5A) article 2 (2). 3 Council decision No 597/2000 (EC, Euratom)
29 September 2000 on the system of own resources of the European communities. '.
8. In section 6 paragraph 2 reads as follows:
"(2) for the purposes of this Act, contributions and subsidies granted from the
abroad (hereinafter referred to as "the funds provided from abroad"), an organization
arms of the State used in the current financial year are considered income
the State budget. For the funds provided from abroad also considered
funds granted to the Czech Republic from the budget of the European Union and the
adopted by departments of the State of the National Fund. ".
9. In paragraph 7 (2). 1 the letter s) deleted.
10. In paragraph 7 (2). 1, letter h) the following points i) and (j))
shall be added:
"i) subsidy and endowment funds, foundations
j) subsidies, voluntary volumes of municipalities ".
Letters i) to r) are referred to as letters to) to t).
11. in section 7 (2). 2, the words ' i) to l) "are replaced by the words" towards) to (n)) "and
the second sentence shall be deleted.
12. In section 8 paragraph 1. 2, third sentence, after the words "does not apply to chapters"
the words "Office of the President of the Republic".
13. in § 8 para. 3 the first sentence, after the words "draft chapters of" the words
"Office of the President of the Republic".
14. in § 8 para. 4, first sentence, after the words "draft chapters"
the words "Office of the President of the Republic".
15. in section 9 is at the end of paragraph 1, the following sentence including notes
footnote # 11a): "the overshoot of the volume of expenditure is permissible, even for
the funds that are in the budget of the European Union on the
financial year specified as own resources of the European communities,
based on the value added tax, or based on gross national
product. ^ 11a)
11A) article 2 (2). 1 (b). (c)), and (d)) Council decision No 597/2000 (EC,
Euratom) of 29 April 2004. September 2000 on the system of own resources of the European
community. ".
16. in § 14 para. 2, after the words "Administration," the words "Office work".
17. in § 14 para. 3, the third sentence is replaced by the text:
"Provider is required to differentiate between the conditions for the use of the provided
resources on the
and, the breach of conditions) will be punished for violations of dispersal
budgetary discipline under section 44 para. 2, and
(b)) other conditions which violators will be prosecuted for carrying away of
violation of budgetary discipline in accordance with § 44 para. 3.
If there is no resolution of the conditions, it is considered that the penalties under section 44
paragraph. 2 shall be subject to all the conditions set out in the decision. The decision of the
for subsidies and returnable financial assistance are not subject to the General regulations of the
administrative proceedings. 15) ".
18. in article 15, paragraph 2. 1 at the end of the text of subparagraph (c)), the words "or
the law of the European communities ".
19. in paragraph 24, at the end of paragraph 1, the period is replaced by a comma and the following
subparagraph (c)), which read as follows:
"(c)) to move resources to the respective rozpočtovanému share
co-financing from the national budget following the decision of the Commission
Of the European communities on the change in the location of the funds made available from the
budget of the European Union. These movements do not apply restrictions under
(a)) and referred to in paragraph 3. '.
20. in § 24 para. 7, the first sentence, after the words "related to the chapters"
the words "Office of the President of the Republic".
21. in § 25 para. 1 letter d) is added:
"(d)) are required to bind the resources of the State budget, if you fail to comply with
budgeted revenue with the exception of revenue from income taxes from the customs duties,
social security contributions, contributions to the State policy
employment or income that were budgeted as income from
budget of the European Union and the financial year have not been credited to the income
the State budget account set up for the State organizational unit. These
funds provided from the budget of the European Union in the coming years
become the income of the financial year in which they were received and to
the purpose of the evaluation of the implementation of the budget is ": as part of the implementation of
the budgeted revenue of the State and the departments or their level of
You cannot exceed the expenses of the State budget ".
22. In article 25, paragraph 2, the following paragraph 3 is added:
"(3) if the organizational component of the State to ensure the compensation of the loss
income that is required to bind the resources of the State budget sinks
the corresponding part of current expenditure, it shall notify its
the founders, who will decide how the budgeted balance will ensure
Chapter. ".
Paragraphs 3 to 10 shall be renumbered as paragraphs 4 to 11.
23. in § 33 para. 1 the last sentence, the words "State and" shall be replaced by
"the State," and after the word "authorities" with the words "and the funds of the
selected duties intended for contributions to own resources of the European
the community ".
24. In § 33 para. 2 at the end of subparagraph (c)) the following words including
footnote No. 19a) is added: "and on the accounts designed to manage
of funds from selected duties intended for contributions to their own
the resources of the European communities, ^ 19a) ".
19a) article 2 (2). 1 (b). (b)) Council decision No 597/2000 (EC,
Euratom) of 29 April 2004. September 2000 on the system of own resources of the European
community. ".
25. In section 34 is at the end of paragraph 1, the words ", and in the case of
time discrepancies between the expenditure of funds budgeted as
of the European Communities ' own resources accruing from value added tax
values and based on the gross national produktu11a) and the requirements for these
own resources laid down in the budget of the European Union, and to the amount of
the non-compliance. ".
26. in section 34 is at the end of paragraph 4, the words "not meet the requirements of
on the monetary funds as own resources of the European
společenství19a) ".
27. in section 37 paragraphs 1 and 2 shall be added:
"(1) the National Fund is a collection of funds, which confer
The Czech Republic, the European Community to implement the programmes or
projects co-financed from the EU budget, with the exception of
support for rural development.
(2) the Ministry as the paying authority shall coordinate the management of financial flows
funds made available from the budget of the European Union the National Fund and the
manages these resources. How to control the financial flows of the
resources provides for the Ministry by Decree. "
28. In article 37, paragraph 3 shall be deleted.
Paragraphs 4 to 8 shall be renumbered as paragraphs 3 to 7.
29. in § 37 para. 3, after the words "Republic of", the words "of the rights
Of the European communities or ".
30. In § 37 para. 4, after the words "the law", the words "the right to
Of the European communities ".
31. in paragraph 37, the following paragraph 8 is added:
"(8) in the provision of subsidies from the National Fund referred to in paragraph 1 and the procedure
their withdrawal will proceed according to section 14 and 15 apply mutatis mutandis, subject to the
the law of the European Community. The decision is issued for a period of
the implementation of the project. ".
32. In article 38, paragraph 2 reads as follows:
"(2) the amounts unlawfully used or withheld funds
provided from the national pool is the one who is improperly used or
held, liable, including the finance charge to the National Fund. ".
33. In § 38 paragraph 1(a). 3 the first sentence reads: "if so requested by the Commission of the European
community on the repayment of wrongly used or withheld funds
from the budget of the European Union provided from the National Fund shall
These resources from the National Fund to the budget of the European Union. ".
34. In article 44, paragraph 2 reads as follows:
"(2) the natural persons, legal persons or organizational units of the State,
that breach budgetary discipline, they are liable to the State
the budget, the State Fund, State financial assets, National Fund
or to the Reserve Fund of the relevant organizational units of the State as a
the provider of funds from the budget of the European Union, which have not undergone
National Fund, for violation of budgetary discipline in the same amount, in
What was violated budgetary discipline for returnable financial assistance
up in the amount of their unpaid. At the same time are required to
paid into the State budget, the State Fund, the National Fund,
the State of financial assets or to the Reserve Fund of the relevant
organizational units of the State as a provider of funds from the budget of the
The European Union, a penalty of 1 per thousand per day of the amount that relates to the
violation of budgetary discipline, but not to these amounts. The finance charge is
calculated from the date on which the violation of budgetary discipline, to the date on which the
resources must be discharged or returned. Responsibility under a special legal
This provision is without prejudice to the regulation 23) ".
35. In article 44, paragraph 2, the following paragraph 3 is added:
"(3) the natural persons, legal persons or organizational units of the State,
that is a violation of budgetary discipline committed by non-fulfilment of the conditions
referred to in § 14 para. 3 (b). (b)), they are liable to the State
the budget, the State Fund, State financial assets, National Fund
or to the Reserve Fund of the relevant organizational units of the State as a
the provider of funds from the budget of the European Union, which have not undergone
National Fund, for violation of budgetary discipline up to 5% of the
the total amount provided by the funds. Penalties for violation of budgetary
discipline, made the non-fulfilment of the conditions specified in § 14 para. 3 (b).
(b)), is not saved. ".
Paragraphs 3, 4, 5 and 6 shall be renumbered as paragraphs 4, 5, 6 and 7.
36. In article 44 paragraph 6 is added:
"(6) a waiver or partial waiver of liability for breach of
budgetary discipline up to 5% of the respective financial
the Directorate. A waiver or partial waiver of liability for
violation of budgetary discipline over the 5% finance charge, or may allow the
by the Ministry. Liability and penalty cannot be waived or partially
waived in the case of wrongly used or withheld funds
entrusted to the European communities of the Czech Republic from the budget of the European
Union. ".
37. In paragraph 45, the following paragraph 11, which including the footnotes.
25A) is added:
"(11) the Ministry shall set up an account at the Czech National Bank, which will be
transferred funds designated as own resources of the European
^ 25a) community.
25A) article 2 of Council decision No 597/2000 (EC, Euratom) of 29 April 2004.
September 2000 on the system of own resources of the European communities. '.
38. section 47 reads as follows:
"§ 47
(1) the Department of State may transfer to the reserve fund
unused resources to accomplish the tasks in an amount equivalent to 2% of the volume
its approved budget expenses adjusted by carried out by budget
measures referred to in article 23 (a). and less) and resources of the State
budget pursuant to § 23 (a). (d)).
(2) organizational component of the State transferred to the Reserve Fund of unspent
the budgeted resources for the financing of the programme in accordance with § 12 para. 1, and
it to the amount of the relevant binding indicators.
(3) organizational component of the State transferred to the Reserve Fund of unspent
the resources budgeted for the program or project that are
co-financed by the European Union budget, in the amount of the relevant
binding of the pointer. If you will be in the law on the State budget of the Czech
States for the financial year programme divided into projects
Converts to the amount of the relevant binding indicators resources
budgeted for the project concerned.
(4) when at the same time the budgeted funds transfer pursuant to § 12 para. 1 i
the budgeted for the program or project, which is co-financed by the
budget of the European Union, the procedure of the State according to the
to paragraph 3.
(5) if the organizational component of the State shall be obliged to transfer to the reserve
Fund balances in accordance with paragraphs 2 and 3, may be converted to
Reserve Fund for more unspent funds referred to in paragraph 1 only to the
that the extent of the transfer of unspent funds referred to in paragraphs 2 and 3
fell short of the amount provided for in paragraph 1.
(6) of the State funds transferred to the reserve
the Fund in the current financial year to use in the following years. ".
39. In § 48 para. 2, after the words "the year," the words "charges for
violation of budgetary discipline in the management of funds from the budget
The European Union, which were provided from the budget of the Organization
units of the State and have not been to the National Fund ".
40. In article 48 paragraph 3 reads:
"(3) Means the reserve fund can only be used
and budget to pay for non-secured) operating needs,
(b)) of the assets in the amounts derived from the sale of real estate
assets of the State acquired as a gift or inheritance,
(c) the financing of the programme by) the amount transferred pursuant to § 47
paragraph. 2 on this program,
(d)) on the financing of the programme or project co-financed from the budget
The European Union, to the amount of appropriations carried over pursuant to § 47 para. 3 on
This program or project
e) for other expenses, that in exceptional cases approved by the Government. ".
41. In section 48 at the end of paragraph 4, the following sentence "the funds transferred
According to § 47 para. 2 or 3 may be used only for the purpose to which they were
set aside the mandatory indication of the State budget prior to their
converting. ".
42. In article 48, paragraph 5 is added:
"(5) the funds that were transferred to the reserve fund under section 47
paragraph. 2 or 3 and have not been applied in accordance with paragraph 3 (b). c) or (d)),
are subject to a financial settlement with the State budget for the financial year,
When a program or project has been terminated. ".
43. In article 48 paragraph 5 the following paragraph 6 is added:
"(6) Means of parafiscal charges for violation of budgetary discipline in the management of
resources from the budget of the European Union, which were provided from the budget of the
the relevant organizational units of the State and have not been to the National Fund,
concentrated in the reserve fund, shall be applied to the purpose to which they are rightly
Of the European communities specified. ".
The present paragraph 6 is renumbered as paragraph 7.
44. In § 53 para. 1 at the end of the second sentence, the words ", including
funds provided by the Czech Republic from the budget of the European Union and the
taken by příspěvkovými organisations from the National Fund ".
45. paragraph 75:
"§ 75
Organizational units of the State contributory organization and recipients of subsidies and
returnable financial assistance shall make financial settlement with State
budget, State financial assets, or the National Fund in terms of
and according to the policy, which sets out the Ministry decree. ".
Article II
Transitional provisions
1. Until the date of completion of the implementation of joint programmes in the Czech Republic,
that have been launched to date of entry of the Treaty of accession of the Czech Republic
the European Union entered into force, includes the National Fund and funds
that entrust the European communities the Czech Republic to implement these
programs, and funds committed for the implementation of these
programs provide other foreign sources, the State budget, budgets of the
territorial self-governing units and other public resources and private resources
If there is no evidence of use of these funds to the specified
the purpose of the.
2. On the means referred to in point 1, the Ministry is not a funding body,
but through the National Fund shall coordinate the management of financial flows and
compliance with the procedures governing the implementation of joint programmes of the Czech
States and of the European communities and shall decide on the cash
resources concentrated in the National Fund in accordance with the obligations of
associated with receiving such funds.
3. The funds transferred to the Reserve Fund of the organizational units of the State
until 31 December 2006. December 2003, subject to the existing laws and regulations.
4. The provisions of § 75 of budgetary rules, as amended by this Act shall
It's the first time when a financial settlement with the State budget, State
financial assets or the National Fund for the year 2004.
PART TWO
cancelled
Article. (III)
cancelled
PART THREE
Amendment of the Act on excise duties
Article IV
Act No. 356/2003 SB., on excise duties, shall be amended as follows:
1. In article 130, paragraph 7 the following paragraph 8 is added:
"(8) For natural persons who are entrepreneurs, the provisions of § 123 to
129 and 130 paragraph 1. 1 to 7 shall apply mutatis mutandis. ";"
The present paragraph 8 shall become paragraph 9.
2. In § 136 paragraph. 3 (b). (c)), the word "amount" shall be replaced by "one
tenths above. "
PART FOUR
The EFFECTIVENESS of the
Article. In
This Act shall take effect on 1 January 2000. in January 2004, with the exception of part one
article. I, points 7, 15, 18, 19, 23 to 31, 37, 43 and article. (II) points 1 and 2, which
They shall become effective on the date of the Treaty of accession of the Czech Republic
The European Union entered into force, and with the exception of the third section of article IV, paragraph 2,
which shall take effect on the date of publication.
Fort Worth Star Telegram in r.
Klaus r.
Spidla in r.
