251/1994 Coll.
GOVERNMENT REGULATION
of 14 July 1999. December 1994,
laying down the conditions for the granting of subsidies and the financial settlement
from the State budget on the heat energy supplied to heat House
objects
Change: 308/1997.
Government orders pursuant to section 11 of Act No. 266/1994 Coll., on the State budget
The United States for the year 1995:
§ 1
(1) if the thermal energy for heating and for heating supply water (hereinafter
"heat energy") delivered to the apartments heated from the system
Central heat supply or block or House boiler rooms and
the family home of ^ 1) connected to the central heat supply (
"the House"), is subject to further set out
the terms of the subsidies from the State budget.
(2) the subsidy shall be granted to the owner, holder or household Manager
object, which is a customer of thermal energy or heat energy alone
manufactures (hereinafter referred to as "the customer").
(3) the Subsidy shall be granted if
and thermal energy) the price agreed between the supplier and the customer, or
price created the customer's thermal energy produces, will be
more than 350 CZK/GJ at the inlet to the heated object or greater than 315
CZK/GJ in pass-through station or more than 294 CZK/GJ on entering the House
on delivery of the primary network of divorce,
(b)), the competent territorial Inspectorate of the State Energy inspection examines the
the consistency of the production and supply of thermal energy producers (suppliers)
the conditions laid down in a special regulation ^ 2), and the applicant shall take a
expert opinion. If the authority finds that the operations and technology
heating do not match the costs included in the price, usměrňované asks, in substance,
in issuing its expert opinion relevant financial Directorate of
examination of the justification of the calculation of the amount of usměrňované, in substance, the producer price
(vendor) according to specific rules, ^ 3)
(c)) is not about the apartments and common areas relevant to them in houses
built without involving public funds in a special
^ 3a) with the law issued by the kolaudačním by decision after 30. June 1996.
(4) the Subsidy shall be granted on the condition that are heated apartments
have a permanent residence of citizens of the Czech Republic, foreigners are allowed to
permanent residency in the Czech Republic or foreigners with the avowed position
refugee status in the Czech Republic, the domestic objects with those flats are
located on the territory of the Czech Republic and their owner, holder or
the administrator is the natural person resident or a legal person
located on the territory of the Czech Republic.
(5) the grant shall be equal to the difference between factually usměrňovanou price
the heat energy agreed in accordance with the specific provisions in ^ 3)
the shipment from the manufacturer or vendor or specified by customer
thermal energy a house produces for your object (hereinafter referred to as "price
the manufacturer ") and the price of heat energy for household 350 CZK/GJ input
the heated object or 315 Eur/GJ in pass-through station or 294 CZK/GJ at
entering the House on delivery of the primary network of the divorce. In the calculation of the subsidy
the floor area does not include the household object used for
^ 3b) or business area other areas. ^ 3 c)
(6) the Subsidy shall be granted to the owner of the House, which is connected to
system of central heat supply.
§ 2
(1) Grant provides financial offices at the headquarters of the district are responsible under
the place of residence or registered office of the customer on the basis of a written request,
the model and the notes are listed in Appendix 1 to this
of the regulation.
(2) the Subscriber makes a request to the competent tax authority no later than
on 10 January of the current year, individually for each domestic object.
Expert opinion of the territorial Inspectorate of the State Energy inspection
passes to the customer within 10 days after its receipt. If the object in the House
ownership of more than one person, the request is submitted by a Subscriber that has closed
the contract with the producer of heat energy for the year concerned. The request shall indicate
name, surname and place of residence of all the joint owners. To the application
connects the scientific opinion of the territorial Inspectorate of the State energy
inspection according to § 1 (1). 3 (b). (b)), followed by the document, which the customer
proves that it is the owner (shareholder), or holder of, an administrator
household object, and the contract concluded with the supplier on the relevant year of
quantity and amount of thermal energy. If the owner, holder or
Administrator of the domestic manufacturer of thermal energy object that connects to the application
price calculation of the heat energy calculated according to the price of the prescription.
(3) If a claim for subsidy for the first time during the calendar year,
Subscriber in the application will calculate the annual amount of the subsidy. In this case, the
the application is made to the nearest 15. day of the calendar month. The request for
the subsidy cannot be effectively may be submitted after 15. November of the current year.
(4) If during a calendar year to a change in the particulars communicated
the sales tax authority in the request for grant and decisive for the calculation of the subsidy
or if the customer finds that this information is incomplete or incorrect,
the tax authority shall submit a new request and it calculates a new yearly amount of
the subsidies. A new application shall be submitted to the nearest 15. day of the calendar
of the month, at the latest by 15. November. On the basis of the new financial
the authority provides a grant in the amount of the starting date of the new nearest referred to
in § 3. If the vendor shall negotiate with the customer back the price reduction of the heat
energy, the application shall be annexed to the new contract for the newly-agreed price. In
this case, the tax office in the nearest period referred to in section 3 of the grant
and the difference arising from the retroactive price reduction. The differences
resulting from the findings that the data in the application are incomplete or
incorrect, retroactively to the amount already provided subsidies in the course of the year
do not have any. However, this is without prejudice to the specific provisions affecting
unauthorized pumping or retention of budgetary resources and violation of
price laws.
(5) when a change in the person of the customer during a calendar year shall notify
existing customer this change to the tax authority no later than 15 days before the
its implementation. On the same date the legal successor of the current customer
submits a new application for a grant in which the entitlement to the subsidy shall be calculated on the entire
calendar year. The request for a grant can be effectively submitted no later than 15.
November of the current year.
(6) the amendment of the particulars in the application submitted, that occurred during the calendar
of the year and does not affect the amount of the subsidy and is not even a change in the person of the customer
the Subscriber shall notify the tax authority within 15 days from the date of the change
has occurred.
(7) when you change the application during the year and the quantity of the customer shall be
the removed heat energy (GJ) for floor space of apartments for the date of
new request. If these data could not determine, the share of
thermal performance of the annual costs. ^ 3 c)
(8) If a change of residence or registered office of the customer, in a change of
in the jurisdiction of the tax authority, it is this change for the next
current calendar year. Financial settlement of subsidies for the previous calendar
the year in which the change occurred, shall be carried out with the tax office that
It was in the past year to provide subsidies.
§ 3
(1) the grant, whose annual amount calculated in the request exceeds $100, the
It provides during the calendar year and the amount of the following dates:
and) in January, starting at 21. and finishing with 25. on the day of the month, 20% of the annual
above,
(b)) in February to may and August to November, starting at 21. and finishing with 25.
the date of each of those months, 10% of the annual amount.
(2) the grant, whose annual amount calculated in the request does not exceed 2000 €,
a lump-sum shall be granted within the time limit referred to in paragraph 1 (b). and).
(3) in the months of June, July and December, does not provide a subsidy.
(4) If a payer of value added tax, the supplier and the customer of the heat
energy, reduces the tax authority subsidy in November about the difference
between the amounts of value added tax included in the price from the manufacturer, and in
the price for the home.
§ 4
(1) the financial settlement of a subsidy granted during the calendar year
shall be carried out with the competent tax authority after the end of the year. Until 31 December 2006. January
the customer shall submit to the tax authority form, duly completed "financial
the settlement subsidy ", its pattern and explanations to it are listed in the
Annex 2 to this regulation. If the customer does not receive from the vendor
the heat energy in good time the necessary documents for the completion "of the financial
the settlement subsidy ", the tax office, on request of the customer
the decision provides for another term for the submission of the "financial settlement
the subsidies ", but not later than on 28. February.
(2) if the tax office that submitted the form "financial
the settlement subsidy "is filled out incompletely or incorrectly, it returns it
the customer and the customer asks to duly filed within the time limit
the completed new form. If the customer shall comply with the time limit fixed in the invitation,
the time limit shall be considered as referred to in paragraph 1 have been complied with.
(3) when a financial settlement with the subsidy shall be calculated as the sum of the claims for
the subsidy, calculated in individual applications for funding submitted in
during the past calendar year. Overpayment of subsidies arising from
the financial settlement of subsidies for the previous calendar year customer returns
the competent tax authority no later than the end of February. If the Subscriber
fails to meet the time limit laid down in paragraph 1 for the submission of form
"Financial settlement subsidy" will return the excess subsidies by no later than
end of the calendar month following the month in which the duly
the completed form "financial settlement of subsidies". Except in the case
According to paragraph 2, without prejudice to the provisions of the specific rules
on the obligation to pay the fine for the unlawful detention of the budgetary
the funds, to which the failure to comply with payment deadlines laid down in the
This paragraph in the first sentence. The arrears of subsidy resulting from the financial
the settlement of the tax office to the customer neuhrazuje.
(4) when financial subsidies cannot compensate for the overpayments settlement with
arrears in a single household object, or one of the sampling
places with the exception of compensation for the resulting impact of the heat Bill
energy for heating with a final environmental impact statement of the heat energy
intended for heating of domestic hot water.
(5) if the customer does not submit the form, duly completed "financial
the settlement subsidy "for the previous calendar year within the time limit laid down in
paragraph 1 or 2 or overpayment resulting from financial subsidies
the settlement does not return to the State budget within the time limit laid down in paragraph
3, the tax authority shall decide on the granting of subsidies to basic grace
calendar year, pending the submission of the form "financial settlement subsidy" for
the previous calendar year or until the excess aid for settlement
the previous calendar year.
(6) If during a calendar year the crease right to grant or
If the crease without legal successor subscriber, Subscriber shall notify this
the fact to the competent tax authority no later than 30 days before the
This fact occurs. The sales tax authority on the basis of this notification, or
on its own initiative shall lay down by decision of the period within which the Subscriber shall
the completed form to the IRS ' financial settlement subsidy "for
the last part of the calendar year. Overpayment tackles on the day in which the
eliminated the right to grant or in which the Subscriber terminates without legal
the successor. Underpayment tax office neuhrazuje.
§ 5
If the subsidies granted on the basis of incorrect or incomplete information
referred to in the application for a grant or in a "financial settlement subsidy",
If there is no subsidy or part returned to the State budget on time or
If there is another infringement of this regulation or the decision of the financial
the Office, which has the effect of unlawful acquisition or retention of subsidies,
the penalties shall apply according to specific rules. ^ 4)
§ 6
The request for the grant (section 3) for 1995 can be lodged at the latest by 15. January
1995.
§ 7
This Regulation shall enter into force on 1 January 2000. January 1995.
Prime Minister:
Doc. Ing. Klaus CSc. v. r.
Deputy Prime Minister and Minister of Finance:
Ing. On the occasion of CSc in r.
Č. 1
THE REQUEST FOR A GRANT TO THE THERMAL ENERGY FROM THE STATE BUDGET
For the YEAR 1998
THE EXPLANATORY NOTES TO THE APPLICATION
SL 1-Namely to indicate individual manufacturer or supplier of heat
(name, address) according to individual objects (the address of each
boiler rooms, including the objects to which the heat energy delivered)
Col. 2-fill in the sum of the floor areas of residential and non-residential spaces
total for domestic object. In this column, the total floor area
doesn't recalculate the coefficients referred to in the decree by MPO no 245/1995
Coll., laying down rules for the heating and domestic hot water supply
including the cost breakdown on objects and between the final consumers.
SL 2a-fill in the sum of the floor areas of the flats, which are used for permanent
housing. The apartment enjoys a natural person for the purpose of housing their families.
Floor area is the area of the room in the apartment, in addition to the loggia and balcony
(Decree No. 244/1995 Coll., section 6, paragraph 5). area of all space
inside the apartment, regardless of whether or not they are directly heated. To
total floor areas of apartments do not count towards the area of residential
accessories that are located outside of the apartment (cellars, storage space
non-assigned heated).
SL 2b-fill in only the floor space of the premises that are used for other
purposes than housing. Commercial space uses the natural or legal person to
other purposes (e.g., offices, retail, small plants, garages,
restaurants, Barber shops). Floor area is the area of non-residential premises
all the rooms within the non-residential premises (including ante-rooms, halls,
corridors, etc.). The area will be adjusted the coefficients laid down in annex No.
1 of Decree MPO no 245/1995 Sb. In this column to include
floor space of flats that are not permanently inhabited or
not covered by the subsidies.
SL 2 c-total floor space of apartments (2a), and floor space
non-residential premises modified coefficients (2b).
Spaces in the House that are not condominiums or non-residential premises are
other spaces (common areas, such as laundry, drying room,
kočárkárna). The cost to heat these areas involved in
all consumers in proportion to their share of the costs to the
heating. Therefore, the area of these areas does not.
SL 3-indicate the price the manufacturer of thermal energy per unit of quantity (1
GJ) in a given year, according to the concluded contract between a manufacturer of heat
energy and its customer, in accordance with the relevant price assessment
The Ministry of finance.
SL 4-indicate the price Kč 350 Czk/GJ, 315/GJ, respectively. $294/GJ heat
power for homes referred to in § 1 (1). 3 (b). and to) Government Regulation.
In the case that the thermal energy for heating supply water is measured on
other than entry into the heated household object, you need to
This fact distinguish price already in the application and delivery of thermal energy
split.
SL 5-shall be in accordance with the concluded contract between producer and customer
the heat energy the anticipated quantity of heat energy for the
year in GJ. At the front boiler rooms based on the power consumption of the heat contained in the
the fuel and the efficiency of the heat source (based on the price assessment of the Ministry of
finance a valid for the year concerned).
SL. 5a-the amount of heat energy required for the apartments, which are
covered by the subsidy is calculated as follows:
(sl: sl 2a 2 c) x sl 5
with the fact that the contractual delivery of central heat supply
on entry into the heated objects, this is the consumption measured in the forward
the station.
SL 6-request for subsidy for the year 1998 is calculated as follows (sl 3-sl.
4 x sl) 5a.
SL 7-the competent tax authority calculated the subsidy rounded to the nearest
CZK.
SL 8-Leaves for the purposes of the relevant tax authority, the
for example. readout of consumption GJ to the date the change request.
Note:
1. All figures except for column 3 (factually channeled price
thermal energy) shall be rounded to whole numbers (up to down, from 0.5 0.5 Inc.
up).
2. For each row is completed, whether the supply of heat energy to the
heating or heating of domestic hot water or a combination of them.
The owner or Manager of the heated household object (delete
as appropriate, if necessary. add additional relationship to object pursuant to Regulation domovnímu
the Government).
I Shall State:
a) IČO ...............................................
(b) the authorization of the Ministry decision number) industry and trade
the last supplier of thermal energy
...............................................................
(c)) that is a payer of value added tax, YES-NOT whether the last
the supplier is liable for value added tax, yes-no
Ii. Submit:
1. proof of ownership of the object, i.e. domovnímu. an extract from the land register
real estate or replacement document (only in exceptional cases in the new cases):
and approval) (a copy or a certified copy),
(b)) the contract of transfer of the property,
(c) the judicial settlement or a certificate in the form of) a notarial act,
(d)) and the 250,000 Protocol with an excerpt from the commercial register,
e) confirmed proof that household objects to which a grant is requested,
has kept in assets in their accounts.
2. Contract with the manufacturer or supplier of heat energy to the competent
year, in the case of domestic boiler price calculation of thermal energy.
3. Expert opinion of the territorial Inspectorate of the State energy
the inspection.
III. the met:
with the regulation of the Government No. 249/1994 Coll., laying down the conditions for
the provision and the financial settlement of the subsidy from the State budget on the
thermal energy supplied to heat the household objects, as
Government Regulation No. 308/1997.
Iv. To Establish That:
the accuracy, veracity and) and completeness of data
(b)), the fact that he is not known to any other entity was placed
House objects to an application for a grant.
V. undertakes: sell the House objects to which asked for a subsidy,
without the knowledge of the competent tax office, without having carried out the financial
the settlement subsidy and the subsidy back to the State overpaid
the budget.
....................................
signature of the owner (Administrator)
Č. 2
FINANCIAL SETTLEMENT of the thermal energy subsidies from the State budget on the
the year 199.
Explanatory notes to the FINANCIAL SETTLEMENT (all figures except
row 4 rounded to the nearest unit, up to down and from 0.5 0.5 up)
Table header:
Enter the
-the manufacturer or the last supplier of thermal energy
-the date of the request submitted to the tax authority and the date of any changes.
In the lines # 1a-11 must be completed (if not on a specific line
stated otherwise) data in submitted applications.
round 1a-the amount of heat energy in the GJ related to floor area (r.
2B) actually collected
round 1b-the amount of heat energy in the GJ also requests related to
floor area (2b)
5-2a-the floor area in total, the figure is the same (or lower) with sl 2 c
request
8-2b-floor area of flats, the figure is the same (or lower) sl 2a
request
8-3a-actually pays the price of heat energy (up to a maximum of
specified in the request); calculation: round 1a x row 4
round 3b-the real costs of thermal energy up to their
calculated amount specified in the request in cases where the owner of the household
the object is at the same time by the manufacturer (supplier) of thermal energy
row 4-centred approach, in substance, the manufacturer (supplier) price per 1 GJ. It is reported
the award, which was based on the contract between the manufacturer and the customer
incorporated into each of the applications for subsidies, or, where appropriate, price is lower
in the event that the manufacturer has decreased compared to the contract price (a variant of higher prices
It is not without a new agreement with the customer). Price must be in accordance with the
assessment of the Ministry of finance for the year
row 5-the price for the apartment per 1 GJ users must be in accordance with the relevant
assessment of the Ministry of finance
row 6-reimbursement of costs of thermal energy from the users of the flats, the user
the apartment is obliged to contribute to the cost of the payment of the cost of
the amount of heat energy that actually removed; calculation: round 1a x 5-5
5-7a-this line we are not subject to VAT payer and fills in. The amount of subsidies, including
VAT, which should have actually been paid; calculation: 8-3a (or 5-3b)-
5-6
5-7b-fills only the VAT payer. The amount of the subsidy without VAT, which should
actually be paid; calculation: 8-7a-VAT
8-8a-annual request for grant applications, cannot be listed
other indication than was mentioned in the submitted applications
5-8b-actually granted subsidies from the State budget to be paid by
the tax authority
row 9-quantifying the excess subsidies; calculation: 5-8b-9-7 (7a or 7b, in
the case of a VAT payer)
row 10-enumerations of arrears of subsidies; calculation: 5-8b-9-7 (7a or 7b,
in the case of a VAT payer)
row 11-fills only the VAT payer
1) § 44 para. 1 of Decree of the Federal Ministry for technical and
investment development no 83/1976 Coll., on general technical requirements for
the construction, as amended by Decree No. 45/1979, Coll. and Decree No. 379/1992.
2) section 30, 32 and 38 of Act No. 222/1994 Coll., on conditions for business and
the exercise of State administration in the energy industries and the State energy
inspection.
3) Act No. 526/1990 Coll., on prices, as amended by Act No. 135/1994 Coll.
Act No. 151/1997 Coll. of the Ministry of Finance of the assessment notice no 01/98.
3A) § 3 (1). 8 Finance Ministry no 176/1993 Coll., on the
rent of the apartment and pay for the implementation that is provided with the use of the apartment, in the
amended by Decree No. 30/1995 Coll. and Decree No. 270/1995 Coll.
3B) § 2 (2). 1 of the commercial code.
3 c) Decree of the Ministry of industry and trade no. 247/1995 Coll., which
lays down the rules for the heating and hot water supply, including the
the cost breakdown on objects and between the final consumers.
4) section 30 of Act No. 576/1990 Coll., on rules for the management of
the budgetary resources of the United States and municipalities in the Czech Republic
(the budgetary rules of the Republic).