437/2011 Sb.
DECREE
of 13 October. December 2011,
amending Decree No. 383/2009 Coll., on accounting records in
technical form of the selected business unit and their transfer to the
the central system of accounting information of the State and of the requirements for
technical and mixed forms of accounting records (technical order
accounting records), as amended by Decree No. 434/2010 Sb.
The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of Act No. 563/1991
Coll., on accounting, as amended by law No 437/2003 Coll. and Act No 304/2008
Coll., to implement section 4, paragraph 4. 8:
Article. (I)
Decree No. 383/2009 Coll., on accounting records in the technical form
the selected business units and their transmission to the central system
the accounting information of the State and of the technical and mixed forms of
accounting records (technical books of the Decree), as amended by
Decree No. 434/2010 Coll., shall be amended as follows:
1. in paragraph 1 of the text of the letters at the end of a) and b), the words "in connection with
on the directly applicable European Union regulations ^ 5) ".
Footnote # 5 reads as follows:
"5), for example, Council Regulation (EC) No 2223/96 of 25 June 1996. June 1996 on
The European system of national and regional accounts in the community, in
as amended.
Council Regulation (EC) no 479/2009 of 25 June. may, 2009 on the application of
The Protocol on the excessive deficit procedure annexed to the Treaty on the
establishing the European Community (codified version)
Council Regulation (EU) no 679/2010. ".
2. In paragraph 1 (b). (d)), the word "regional" shall be replaced by
"Regional", and the words "(hereinafter referred to as" Regional Council ")," shall be deleted.
3. In article 3, paragraph 3. 2, the words "and other accounting records" shall be deleted and the words
"public funds", the words "and other accounting records to be transmitted
the selected business units. "
4. In article 3, paragraph 3. 7 at the end of the text of the letter b), the words "and more
the conditions of its operation ".
5. In section 3, paragraph 3. 7, point (d)) the following point (e)), which read as follows:
"e) reporting deadlines for each of the accounts records
for the purposes of users accounting records ".
Subparagraph (e)) to (n)) shall become letters (f)) up to).
6. In section 3, paragraph 3. 7 at the end of the text of the letter i), the words "and more
terms of communication with the responsible person and alternate responsible
person ".
7. in section 3, paragraph 3. 7, after the letter i) the following subparagraph (j)), and)
shall be added:
"(j)) form for the fulfillment of the requirements under section 19 para. 3, section 20 (2). 4 and
§ 21 para. 3,
the contents of the log of) images and about failed
attempts to transfer data, ".
Subparagraph (j)) up to) are known as the letter l) to r).
8. In section 3, paragraph 3. 7 (b). l), the words "the parameters of the control data
the file ' shall be deleted.
9. in section 3, the dot at the end of paragraph 7 is replaced by a comma and the following
the letters s and t)) are added:
"with on-demand and requirements) the transfer of another accounting record and the procedure
the person who requested the record of another posting, the process manager hub
the system of accounting information and the State of the selected business units
t) status message traffic parameters, method of their production and
the provision of selected business units and related fact. ".
10. in section 3, the following paragraph 3a is inserted:
' section 3a
(1) for the purposes of monitoring and control of public finances to be transmitted for the selected
business units, with the exception of the business units referred to in paragraph 2,
electronically in the formalized a dose of Auxiliary analysis overview.
(2) Instrumental analytical summary referred to in paragraph 1 do not pass
and) health insurance
(b) voluntary communes, volumes)
(c)) of the village, whose population published by the Czech Statistical Office
It is at the beginning of the immediately preceding financial year of less than 1
000, and
d) subsidized organizations, whose founder is a municipality, County or
voluntary villages and whose total assets (net) does not exceed
in at least one of the two immediately preceding accounting periods
the amount of 10 000 000 CZK.
(3) the scope of the individual parts of the auxiliary and analytic insights
the models set out in Annex # 2a this Ordinance, the terms of their transfer,
to the central system of accounting information of the State set out in Annex # 2b to
This Decree.
(4) if the selected entity in the accounting period filled with conditions for
Auxiliary transmission analytic insights according to this Decree, and in
the following accounting period fails to comply with these terms and conditions, you may terminate the
Auxiliary transmission analytic insights soon after three
consecutive accounting periods, in which Instrumental analytical overview
forward. ".
11. in section 4, paragraph 4. 1 (b). (b)), the words ", or the physical transfer of data on the
the media, ' shall be deleted.
12. in paragraph 4 of the paragraph 6 is added:
"(6) any information transmitted over the standard way are in encrypted
shape. Spare bit the way information is transmitted in
encrypted, if technically possible. ".
13. in § 5 para. 1 the number of the "2012" is replaced by "2013".
14. in § 5 para. 4 (b). (b)), after the words "the Office" following the word "region".
15. in § 5 para. 5 (b). (b)), after the words "the Office" following the word "region".
16. in section 5, the following paragraphs 8 and 9 are added:
"(8) in the case of the city of Prague passes the accounting records referred to in section 3 of the
paragraph. 1 (b). and) to the central system of accounting information of the State of
Prague City Hall. The provisions of paragraphs 5, 6 and 7 apply to the
the capital city of Prague.
(9) in the event that the selected business unit shuts down during
accounting year, shall transmit to the extraordinary financial statements by the deadline for
the nearest interim financial statements. To ensure that this does not provide
the obligations of the selected business unit (s) concerned, shall ensure compliance with this
the obligations of its founder. ".
17. in paragraph 7 (2). 1 the words "data carriers, whose parameters"
replaced by the words "data box or through technical
means of remote communication, if the selected entity data
mailbox, or through a data carrier. Details ".
18. In article 7, paragraph 1, the following paragraph 2 is added:
"(2) the requirements for the security of the transmitted accounting records in
transmission replacement transmission path are identical to the standard
transmission path. ".
The former paragraph 2 becomes paragraph 3.
19. in paragraph 7 of the text at the end of paragraph 3, the words "or where the
as a technical manual ".
20. In § 8 para. 3 the words "24 hours" shall be replaced by "one
the working day ".
21. in § 8 para. 4, the comma shall be replaced by "and allow".
22. in § 9 para. 3, the words "or other" shall be deleted.
23. in section 9, paragraph 4 shall be deleted.
The present paragraph 5 shall become paragraph 4.
24. in § 9 para. 4, the words "paragraphs 3 or 4 shall be replaced by
"paragraph 3".
25. In section 10, paragraph 1. 1 the words "using the create control data
files "be deleted and the end of the paragraph, the following sentence" the technical
the requirements of the Protocol on the underlying data is exchanged and synergies
Administrator of the central system of accounting information of the State are listed in the
the technical manual. ".
26. in section 10, paragraph 2 reads as follows:
"(2) the administrator of the central system of accounting information of the State shall keep
protocols of data transfers on the data medium that meets the
conditions of conclusiveness, and persistence of the content of the saved data. ".
27. in article 15, paragraph 3, the following paragraph 4 is added:
"(4) the administrator of the central system of accounting information of the State cancels the password,
encryption keys, and other technical details of responsible persons, or
spare s of great people that within six months of receiving the password,
the encryption key and other technical data complete the process
the registration of those responsible or alternate responsible persons. ".
Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.
28. in article 15, paragraph 2. 5, the words "only in cases where it is not possible
These activities ensure the responsible person "shall be deleted and the first sentence
the following sentence "selected, the entity may specify a group of accounting
records for which the replacement shall be appointed by a responsible person; If it fails,
It is thought that the replacement is appointed as person responsible for the transmission of all
data between the selected entity and the central accounting system
information of the State. ".
29. in article 15, the following paragraph 7 and 8 are added:
"(7) in the case of transfer of accounting records to the central accounting system
State information according to § 5 para. 4 (b). (b)) and § 5 para. 5 (b). (b))
the provisions of this Ordinance relating to the responsible persons and
replacement of the responsible person for the regional authority of the respective region.
(8) in the case of technological, safety or operational
the organization administrator can measure the central accounting system
State information to make the change in the registration of a responsible person or
replacement of the responsible person outside the procedure laid down in annex 7. About
such a procedure, the administrator of the central system of accounting information of the State of
It shall forthwith inform the selected business unit and the
a responsible person or an alternate responsible person. ".
30. In article 16(1). 2, the words "within 12 hours" shall be replaced by the words "to one
the working day ".
31. in section 17(2). 4, after the word "State", the words "in accordance with the
the terms ".
32. In section 18 para. 2 (a). (c)), the words "processes or" shall be deleted.
33. In § 19 para. 2 the word "code" is replaced by the word "sum".
34. In section 19 para. 3 the words "the pattern of the form" shall be replaced by
"Form" and the words "annex 10 to this Ordinance" shall be replaced by
"technical manual".
35. In section 20, paragraphs 2 to 4 shall be added:
"(2) the access code by the decoding section 17(2). 2 (a). and) is on the pattern
the form referred to in paragraph 4 of the codes printed in the form of character strings and
It consists of a combination of digits 0 through 9. A combination of digits can be for
convenience, divided into groups and graphically separated by a space or other
character.
(3) the password for phone authorization pursuant to § 17 para. 2 (a). (e)) is on the
the pattern of the form referred to in paragraph 4 of the codes printed in the form of character strings
and consists of a combination of digits 0 through 9 and the letters A through f. combinations of characters
for clarity may be divided into groups and graphically separated by
a space or other character.
(4) the Form of codes referred to in paragraphs 2 and 3 is listed in the technical
Manual. ".
36. In § 21 para. 1 the word "generate" is replaced by "acceptance and
decoding the "and the words" selected business unit "shall be replaced by
"person responsible".
37. In section 21 para. 2 the word "generate" is replaced by
"decoding".
38. In section 21 para. 4, the words "transfer of reinsurance and
identification files and personal access codes according to § 17 para. 2
(a). a) to (e)), person in charge or the alternate responsible person "
replaced by the words "passes the selected entity hedging and
identification files and personal access codes of responsible person or
replacement of the responsible person according to § 17 para. 2 (a). a) to (e)) ".
39. In § 23 para. 1 the term "regional" is replaced by "Regional".
Footnote 2 reads as follows:
"2) Decree No. 449/2009 Coll., on the way, terms and scope of the data
submitted for the evaluation of the performance of the State budget, budgets of State
funds, the budgets of territorial self-governing units, budgets, voluntary
municipalities and Regional Councils of the regions cohesion budgets, as
amended. ".
40. section 25, including the title and the reference to footnote 2 shall be deleted.
41. In section 44 para. 3, the word "regional" is replaced by "Regional".
42. Appendix 2 is added:
"Annex 2 to the Decree No. 383/2009 Sb.
The formats of the accounting records in the technical form of sensor and output formats
equipment for the transfer of accounting records from documentary form into technical
forms of
1. the accounting records in the Formats technical form:
a. PDF (Portable Document format) versions 1.3 and greater, or PDF/A
(Portable Document Format/Archive)
(b) the XML.
(c) .PNG (Portable Network Graphic) according to the standard ISO/IEC 15948:2004,
d. the JPEG (Joint Photographic Experts Group).
2. parameters of scanning equipment for the transfer of accounting records from the documentary
form to the technical forms:
and the shooting of at least 300 resolution x 300 dpi,
b. at least 24-bit color depth or 256 grayscale if it is exclusively
about black and white convert. ".
43. in annex 2, the following new Annex 2a and 2b, no.
shall be added:
"Appendix 2a to Decree No. 383/2009 Sb.
Instrumental analytical overview
Appendix 2b to Decree No. 383/2009 Sb.
The deadlines for the transmission of Ancillary analytic insights
------------------------------------- ----------------------------------------------------------------------
The number of the name of the accounting record frequency of communication accounting record
the statement of
------------------------------------- ----------------------------------------------------------------------
30 part I: the starting and ending on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
States and turns on the selected the following month and a year, IE. in the State as of 31. 12.25. 2.
balance sheet accounts the following year,
31 part II: selected cost from quarterly-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
the beginning of the year for the main and the next month and a year, IE. in the State as of 31. 12.25. 2.
economic activity the following year,
32 part III: selected revenue from quarterly-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
the beginning of the year for the main and the next month and a year, IE. in the State as of 31. 12.25. 2.
economic activity the following year,
33 Section IV: DNM and DHM-the types of changes on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
on the side of MD and D selected the following month and a year, IE. in the State as of 31. 12.25. 2.
the following year, balance sheet accounts
34 part V: Stocks-the types of changes on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
side of MD and D selected the following month and a year, IE. in the State as of 31. 12.25. 2.
the following year, balance sheet accounts
35 part VI: claims-types on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
changes on the MD and D the following month and a year, IE. in the State as of 31. 12.25. 2.
selected balance sheet accounts the following year,
36 part VII: commitments-the types of changes on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
on the side of MD and D selected the following month and a year, IE. in the State as of 31. 12.25. 2.
the following year, balance sheet accounts
37 part VIII: other assets-quarterly-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
the types of changes on the MD and D the following month and a year, IE. in the State as of 31. 12.25. 2.
selected balance sheet accounts the following year,
38 part IX: the assets of the business units on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
-the types of changes on the MD and D the following month and a year, IE. in the State as of 31. 12.25. 2.
selected balance sheet accounts the following year,
39 part X: start and end on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
States and turns on the selected the following month and a year, IE. in the State as of 31. 12.25. 2.
balance sheet accounts in the following year,
According to the individual partners
assets/liabilities
40 part XI: selected cost and on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
income from the beginning of the year for the next month and a year, IE. in the State as of 31. 12. to 15.7.
the main economic activity, and the following year
broken down by individual
the transaction partners
41 part XII: the types of changes on the quarterly-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
MD and D selected balance sheet the following month and a year, IE. in the State as of 31. 12.25. 2.
accounts, broken down by the following year
individual partners
transaction
42 part XIII: the types of changes on the quarterly-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day
MD and D selected balance sheet the following month and a year, IE. in the State as of 31. 12.25. 2.
accounts, broken down by the following year
each partner assets/
liabilities and partners ' transactions
------------------------------------- ----------------------------------------------------------------------
Note:
If selected, the entity the obligation to maintain confidentiality of
the facts that are required in the individual sections of the auxiliary
analytic insights, assembling the individual parts of the auxiliary
an analytical overview in aggregated form, in the manner prescribed in
the technical manual.
If handover deadline falls on a Saturday, Sunday or public holiday, the last
next day the next business day. ".
44. Annex 3:
"Appendix No. 3 to Decree No. 383/2009 Sb.
The terms for the transfer of consolidation accounting records
------------------------------------- ----------------------------------------------------------------------------
The number of the statement of the name of the accounting record frequency of communication accounting record
------------------------------------- ----------------------------------------------------------------------------
1 balance sheet quarterly-in condition to 31.3, 30.6., 30.9.-interim financial statements, and
25. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, to 20. 2. the following year, health insurance companies:
on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements,
up to 60. the date of the end of the reporting period, and annually, IE. in the State as of 31.
12.-the annual financial statements, to 28. 2. the following year, the selected
the business units that pass the accounting records according to § 3a of this order:
on a quarterly basis-in State to 31.3, 30.6., 30.9. -interim financial statements, and
30. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, and to 25. 2. the following year.
2 of the profit and loss account on a quarterly basis-in State to 31.3, 30.6., 30.9.-interim financial statements, and
25. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, to 20. 2. the following year, health insurance companies:
on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements,
up to 60. the date of the end of the reporting period, and annually, IE. in the State as of 31.
12.-the annual financial statements, to 28. 2. the following year, the selected
the business units that pass the accounting records according to § 3a of this order:
on a quarterly basis-in State to 31.3, 30.6., 30.9. -interim financial statements, and
30. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, and to 25. 2. the following year.
3 cash per year, IE. in the State as of 31. 12.-the annual financial statements, to 20. 2.
flows and changes the following year, health insurance companies: a year, IE. in the State as of 31. 12.-
equity the annual financial statements, to 28.2. the following year,
the selected business units that předávajíúčetní records under section 3a of the
Decree:-in the State on a quarterly basis to 19.4, 30.6., 30.9. -interim financial
statements, to 30. the day of the next month and a year, IE. in the State as of 31.
12.-the annual financial statements, and to 25. 2. the following year.
Annex 4-in State on a quarterly basis to 31. 3., 30. 6., 30.9. -interim financial statements, and
25. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, to 20. 2. the following year, health insurance companies:
on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements,
up to 60. the date of the end of the reporting period, and annually, IE. in the State as of 31.
12.-the annual financial statements, to 28. 2. the following year, the selected
the business units that pass the accounting records according to § 3a of this order:
on a quarterly basis-in State to 31.3, 30.6., 30.9. -interim financial statements, and
30. the day of the next month and a year, IE. in the State as of 31. 12.-good
financial statements, and to 25. 2. the following year.
5 Auxiliary consolidation per year, IE. in the State as of 31. 12, until 31 December 2007. 5. the following year
an overview on the
statements
6 statement of assets and per year, IE. in the State as of 31. 12., to 19.7. in the case of fractional
commitments for the partial consolidation unit of the State at the level of municipalities and in the case of partial consolidation
consolidated the whole State in the chapter of the State budget administrator level, per year, IE. in
the State of State to 31.12., up to 19.2. in the case of partial consolidation unit State
at the level of the county or the city of Prague
7 statement of costs and revenues per year, IE. in the State as of 31. 12, until 31 December 2007. 7. in the case of fractional
for the partial consolidation of the consolidated Group of the State at the level of municipalities and in the case of partial consolidation
all of the State of the whole State at the level of State budget, chapter administrator
per year, IE. in the State as of 31. 12., 30. 9. in case of fractional
the consolidated Group of the State at the level of the county or the city of Prague
8 cash flow statement per year, IE. in the State as of 31. 12, until 31 December 2007. 7. in the case of fractional
for the partial consolidation of the consolidated Group of the State at the level of municipalities and in the case of partial consolidation
all of the State of the whole State at the level of State budget, chapter administrator
per year, IE. in the State as of 31. 12., 30. 9. in case of fractional
the consolidated Group of the State at the level of the county or the city of Prague
9 the annex to the financial year, i.e.. in the State as of 31. 12, until 31 December 2007. 7. in the case of fractional
the return for the partial consolidation unit in the State level and in the case of partial consolidation
consolidated the whole State in the chapter of the State budget administrator level, per year, IE. in
State State 31. 12., 30. 9. in the case of partial consolidation unit
the State at the level of the county or the city of Prague
10 Auxiliary consolidation year, IE. in the State as of 31. 12, until 31 December 2007. 7. in the case of fractional
Overview for partial consolidation unit of the State at the level of municipalities and in the case of partial consolidation
consolidated unit of the State at the level of State budget, chapter administrator
the State per year, IE. in the State as of 31. 12., 30. 9. in case of fractional
the consolidated Group of the State at the level of the county or the city of Prague
11 list of the accounting year, IE. in the State as of 31. 12. the previous year, to 15. 1. normal
units in the context of the year
partial consolidation
total State
------------------------------------- ----------------------------------------------------------------------------
Note:
If handover deadline falls on a Saturday, Sunday or public holiday, the last
next day the next business day. ".
45. In the annex No. 4 at the end of the annex the following note is added:
"Note:
If handover deadline falls on a Saturday, Sunday or public holiday, the last
next day the next business day. ".
46. In annex 5 shall be added at the end of the note the phrase "If the selected
an entity the obligation of confidentiality of the facts, that
are required in different parts of the inventory of accounts receivable, inventory
accounts payable, accounts receivable and inventory the inventory of conditional contingent liabilities,
He shall draw up the operational accounting records in aggregated form in a way
laid down in the technical manual. If to the last day of the
calendar month selected, the entity shall draw up the interim financial
accounts or financial statements, passes the operational accounting records in
the deadline for passing the interim financial statements or the proper accounting
the shutter. If handover deadline falls on a Saturday, Sunday or public holiday, it is
on the last day of the period closest to the next business day. ".
47. In annex 7, section 4. repealed.
Points 5. up to 8. shall be renumbered 4. up to 7.
48. in annex No. 7 in section 4. the words "annex 10" be deleted and the
the words "form with filled in details, according to the Annex number 11" shall be replaced by
the words "the information described in the technical manual".
49. in annex No. 7 in section 5. the word "responsible" shall be replaced by
"responsible".
50. Annex No 10 and No 11 of the annex shall be deleted.
51. in annex No. 12 in section 5), the word "decode" is replaced by
"decryption".
52. In annex 13, the word "code" is replaced by the word "sum".
53. Annex 14 is added:
"Annex 14 to the Decree No. 383/2009 Sb.
The information required to selected business unit within the registration
responsible and spare those responsible
1. Identification of the selected entity: the name of the entity,
identification number, registered address, delivery address, phone, e-mail,
fax, data box ID, name and surname of the representative or the
its designee, the range of bookkeeping.
2. identification of the responsible or alternate responsible persons (hereinafter referred to as
ZO/NZO): first name, last name, mailing address, phone, e-mail,
the registration number of the IP/NZO is in CSÚIS.
3. Specifications of the request for the selected business unit:
a) an application for registration of the responsible or alternate responsible persons,
(b) determining the scope of permissions) responsible or alternate responsible persons,
including a possible definition of the permission for a group of accounting records
(c) the sending of a statement of the actual data) conducted in the CSÚIS of the selected financial
drive,
(d) the data on the selected updates) business unit,
e) updating the information on responsible or alternate responsible person
(f) application for issue of new) personal access codes of responsible or
replacement of the responsible person referred to in section 17,
g) request to terminate registration responsible or alternate responsible
of the person. ".
Article. (II)
Transitional provisions
1. the provisions of Decree No. 383/2009 Coll., in the version in force from the date of acquisition
the effectiveness of this Ordinance, shall apply for the first time in the accounting period commencing
January 1, 2012.
2. the first transmission of accounting records in accordance with § 3a of Decree No. 383/2009
Coll., in the version in force from the date of entry into force of this Decree, performs
the selected business units in the State. June 2012, within the
July 31, 2012.
3. In the financial year 2012 business units do not have to report the
the starting and ending States in the accounting records in accordance with § 3a of Decree No.
383/2009 Coll., in the version in force from the date of entry into force of this order,
set up to 30. to 30 June 2012. September 2012; the initial state of
These selected business units do not report to 31. 12.2012.
4. In the accounting period of the year 2012 shall not transfer the accounting records according to § 3a
Decree No. 383/2009 Coll., in the version in force from the date of entry into force of
This order, whether or not the village, whose population is 1. January 2011
less than 3 000 and subsidized organizations, whose total assets (net)
do not exceed 31. December 2010 or 30. September 2011 the amount of 100 000 000
CZK.
5. In the accounting period of the year 2013 do not pass the accounting records according to § 3a
Decree No. 383/2009 Coll., in the version in force from the date of entry into force of
This order, whether or not the village, whose population is 1. January 2012
less than 1 500, and subsidized organizations, whose founder is the
a municipality, County or voluntary villages and whose total assets (net)
do not exceed 31. December 2011 or 31. December 2012, the amount of 20 000
000.
6. The organizational units of the State and State funds are not compiled and are passed to the
the central system of accounting information of the State of the operational accounting records
in the State as of 31. December 2011.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2012, with the exception of points 25 and
26, which will become effective on 1 January 2004. July 2012.
Minister:
Ing. Kalousek in r.
