362/2009 Sb.
LAW
of 5 December. October 2009,
amending certain laws in connection with the draft law on the State
the budget of the Czech Republic for the year 2010
Change: 166/2010 Sb.
Change: 347/2010 Coll. (part)
Change: 347/2010 Sb.
Change: 364/2011 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
Amendment of the Act on tax on real estate
Article. (I)
Act No. 338/1992 Coll., on the estate tax, as amended by Act No.
315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll., Act No.
65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No.
483/2001 Coll., Act No. 576/2002 Coll., Act No. 235/2004 Coll., Act No.
669/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No.
342/2005 Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No.
186/2006 Coll., the Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No.
1/2009 Coll. and Act No 281/2009 Coll., is hereby amended as follows:
1. In section 6 (1). 2 (a). and the amount ") 0.10 Eur 0.20" shall be replaced by "
CZK ".
2. In section 6 (1). 2 (a). (b)), the amount "Eur 1.00" is replaced by "2.00
CZK ".
3. In section 6 (1). 2 (a). (c)), the amount "Eur 0.10" is replaced by "0.20
CZK ".
4. In section 11 (1). 1 (a). and the amount ") $ 1" is replaced by "2 $".
5. In section 11 (1). 1 (a). (b)), the amount "$ 3" is replaced by "Eur 6" and
the amount of "$ 1" shall be replaced by the amount "$ 2".
6. In section 11 (1). 1 (a). (c)), the amount "$ 4" is replaced by "8 CZK".
7. In section 11 (1). 1 (a). (d)), point 1, the amount "$ 1" is replaced by "2
CZK ".
8. In section 11 (1). 1 (a). (d)) (2) the amount of "$ 5" shall be replaced by
"$ 10".
9. In section 11 (1). 1 (a). (e)), the amount "$ 3" shall be replaced by "Eur".
10. In section 11 (1). 1 (a). (f)), the amount "$ 1" is replaced by "2 $".
11. In section 16a of the present text becomes paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) in 2009 can be used for the tax period 2010 to issue a valid
generally binding Decree in accordance with the provisions of section 4, paragraph 4. 1 (a). in), § 6, 11
and 12 to 30. November 2009 with effect from 1 January. January 1, 2010. ".
PART THE SECOND
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., the 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. 259/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 149/1998
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. 170/1999
Coll., Act No. 222/1999 Coll., the finding of the 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. 103/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 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. 453/2001 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.
308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No.
362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004 Coll., Act No.
280/2004 Coll., Act No. 359/2004, Act No. 360/2004 Coll., Act No.
436/2004 Coll., Act No. 562/2004 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. 342/2005 Coll., Act No. 357/2005 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. 264/2006 Coll., Act No. 267/2006 Coll., Act No.
29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007 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., the 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. and act
No. 326/2009 Coll., is hereby amended as follows:
1. In section 6 (1). 9 the letter r) reads:
"r) performance in kind provided pursuant to specific legislation ^ 6 g)
the representatives of State power and some State authorities, judges and
members of the European Parliament, elected in the territory of the Czech Republic, ".
2. In section 6 (1). 9 for the letter r) following the letter s) is added:
"with the amount of the refund of expenditure) established the expenditure provided for under
special legislation ^ 6 g) representatives of State power and some
State authorities, judges and members of the European Parliament, elected to the
the territory of the Czech Republic, if the
1. the expenditure on air transportation for domestic travels,
2. the expenditure on transport in foreign travels connected with the performance of
function,
3. expenditure on catering for domestic travels,
4. expenditure on catering and other expenses in foreign
the road,
5. expenditure on accommodation when domestic travels,
6. expenditure on accommodation for foreign travels,
7. the expenditure on temporary accommodation in the place of the registered office of the authority, which carries out
function,
8. expenditure on technical and administrative work,
9. expenditure on the activity guide or personal assistant ".
Letters with) and t) are referred to as the letters t and u)).
3. In section 6 (1). 11, the first sentence shall be deleted.
4. In section 7 paragraph 7 is added:
"(7) does not apply if the taxpayer expenses incurred to achieve proven,
ensure and maintain income, may apply, with the exception of expenditure referred to in
section 11 or 12, in the amount of
and 80% of income) referred to in paragraph 1 (b). and paragraph 1 (a)). (b))
income from trade, craft,
(b) 60% of income) referred to in paragraph 1 (b). (b)), with the exception of income from
trade, craft,
c) 40% of the revenue referred to in paragraph 1 (b). (c)) or from the revenue referred to in paragraph
2 (a). and, with the exception of income) referred to in paragraph 6, or income
paragraph 2 (a). b) to (d)).
The way the application of the expenditure under this paragraph cannot be retroactively changed. ".
Article. (III)
The transitional provisions of the
For the tax liability for income tax for the taxation period,
preceding the date of entry into force of this Act, and for the tax
period, which began in 2009, as well as to the rights and obligations with
related, shall apply the existing legislation.
PART THE THIRD
The change of the law amending the law on the compulsory labelling of alcohol and the law on
income taxes
Article. (IV)
Law no 289/2009 Coll., amending Act No. 676/2004 Coll., on
the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll., on income tax from
revenue, in wording of later regulations, as amended, and
Act No. 586/1992 Coll., on income taxes, as amended,
the second part is deleted.
PART THE FOURTH
The amendment to the law on excise duties
Article. In
Law No. 353/2003 SB., on the excise tax, as amended by Act No.
479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.
558/2004 Coll., Act No. 693/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 310/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007, law No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll. and Act No 326/2009 Coll., is hereby amended as follows:
1. In section 48, paragraph. 1 column of the "tax rate" shall be replaced by the number "11 840"
the number "12 840" and the number "9 950" is replaced by "10 950".
2. In section 48, paragraph. 3, 6, 13 and 17, number "11 840 ' is replaced by ' 12
840 ".
3. In section 48, paragraph. 5 ' 6 866 "is replaced by" 7 665 ".
4. In section 48, paragraph. 18 ' 9 950 "is replaced by" 10 950 ".
5. In section 70 column "tax rate" is the number of the "26 500 ' is replaced by ' 28
500 "and the number" 13 300 "is replaced by" 14 300 ".
6. In section 85, paragraph. 1 the column "rate of tax at CZK/hl for each full percentage
extract original Wort "is replaced by the number" 24.00 "number" "32,00
the number of "12.00" number "," number "16.00 14.40" number "," number of 19.20
"" "16.80 22.40" number "," number "19.20 25.60" and the number "21.60"
"HR € 28.80".
7. In article 104, paragraph. 1 in the column "fixed part" with the number "1.03" is replaced by
"number", "number of 1.07 1 280.00" shall be replaced by the number "1" and the 340.00
the column "Minimum" number of "1.92" is replaced by "2.01".
Article. (VI)
Transitional provisions
1. Ensure the taxes according to law No. 353/2003 SB., as amended effective the date
the entry into force of this Act, provided the operator of tax
stores, authorized recipients and tax representatives for the sending of the selected
products shall be considered to ensure the taxes provided by law No.
353/2003 SB., as amended effective from the date of entry into force of this Act,
under the condition that the person will increase to ensure the tax within 60 days from the date of
the entry into force of this law to match ensuring tax
granted pursuant to Act No. 353/2003 SB., as amended effective from the date of
the entry into force of this law.
2. If after the date of entry into force of this Act, to change the way
ensure the taxes provided by the operators of tax warehouses, these persons
and submit within 15 days) from the date of entry into force of this Act, the customs
the Directorate, through the Office of a proposal to change the way
ensure tax and (b)) shall provide, within 15 days from the date of entry into force
the decision to change the method of securing tax ensure tax in accordance with the
This decision; otherwise, permission to operate a tax warehouse released
pursuant to section 20 of Act No. 353/2003 SB., as amended, effective the day of acquisition
the effectiveness of this law, shall expire on the date of entry into force of this
the law.
3. the Customs Directorate on a proposal to change how taxes according to the
point 2 shall decide within 30 days from the date of initiation of the proceeding. Against this
the decision may lodge an appeal within 10 days of the date of its delivery;
the appeal against the decision has suspensive effect.
4. Ensure the tax provided for the transport of selected products
conditional exemption from taxes or for the transport of selected products
exempted from the tax, which commenced before the date of entry into force of this
the law expired after the date of acquisition and the effectiveness of this law, shall be deemed to
to ensure tax granted in accordance with the Act No. 353/2003 SB., in the
the texts of the effective date of the entry into force of this law.
PART THE FIFTH
The amendment to the law on value added tax
Article. (VII)
Act No. 235/2004 Coll., on value added tax, amended by law No.
635/2004 Coll., Act No. 669/2004 Coll., Act No. 124/2005 Coll., Act No.
215/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No.
441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll., Act No.
230/2006 Coll., Act No. 319/2006 Coll., Act No. 172/2007 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
124/2008 Coll., Act No. 126/2008 Coll., Act No. 302/2008 Coll., Act No.
87/2009 Coll. and Act No 281/2009 Coll., is hereby amended as follows:
1. In section 37, paragraph. 1 and 2, the number "19" is replaced by "20" and the number "9"
is replaced by the number "10".
2. In section 38, paragraph. 4 is the number "19" is replaced by "20" and the number "9"
replaced by the number "10".
3. § 47 odst. 1 (a). and the number "19)" is replaced by "20".
4. In section 47, paragraph. 1 (a). (b)), the number "9" is replaced by "10".
Article. (VIII)
Transitional provisions
1. for the tax obligation for value added tax for the taxation period
prior to the day of the entry into force of this law, as well as to the rights and
obligations related thereto, shall apply the existing legislation.
2. The payer, which supplies electricity, gas, water, heat, cold or
provides telecommunications services, for the period covering both the
part of the year 2009, as part of the year 2010, entitled to make an extraordinary reading of
the measuring device to the 31. December 2009, or perform a calculation
power supply electricity, gas, water, heat and cold, and when
the provision of telecommunications services to 31. in December 2009, and even
then, if the reading of the measuring equipment made after this date. In
of these cases, the consumption for the period until 31 December 2006. Bill-December 2009
apply tax rate valid until 31 December 2006. December 2009 and for consumption for the period
from the 1. January 2010, a payer shall apply the tax rate valid from 1. January 1, 2010.
3. The payer, which was obliged to admit the úplat tax received
before the date of taxable supply, no later than 31 December 2006.
December 2009, will use when billing these adopted úplat on the date of
chargeable event after 1. January 2010 the rate of value added tax
values valid at the date of occurrence of the obligations to admit the value added tax
When you receive the remuneration.
4. leasing contracts that were concluded by 31 December. December
2008 in accordance with Act No. 235/2004 Coll., as amended effective until 31 December 2006. December
2008, and the subject matter of the contract was passed to the lessee until 31 December 2006.
in December 2008, after a 1. January 2010, apply the rate of tax applicable until 31 December 2006.
December 2008.
PART SIX
The amendment to the law on social security and a contribution to the State
employment policy
Article. (IX)
Act No. 589/1992 Coll., on social security and the contribution of the
the State employment policy, as amended by Act No. 10/1993 Coll.
Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.,
Act No. 241/1994 Coll., Act No. 59/1995 Coll., Act No. 118/1995 Coll.,
Act No. 149/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.,
Act No. 134/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.
Act No. 29/2000 Coll., Act No. 118/2000 Coll., Act No. 132/2000 Coll.
Act No. 220/2000 Coll., Act No. 238/2000 Coll., Act No. 492/2000 Coll.
Act No. 353/2001 Coll., Act No. 263/2002 Coll., Act No. 362/2003 Coll.
Act No. 424/2003 Coll., Act No. 425/2003 Coll., Act No. 437/2003 Coll.
Act No. 186/2004 Coll., Act No. 281/2004 Coll., Act No. 359/2004 Coll.
Law No. 436/2004 Coll., the Act No. 168/2005 Coll., Act No. 253/2005 Coll.
Act No. 361/2005 Coll., Act No. 377/2005 Coll., Act No. 62/2006 Coll.
Law No. 189/2006 Coll., Act No. 264/2006 Coll., Act No. 585/2006 Coll.
Act No. 153/2007 Coll., Act No. 181/2007 Coll., the Act No. 261/2007 Coll.
Act No. 296/2007 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll.,
Act No. 2/2009 Coll., Act No. 41/2009 Coll., Act No. 158/2009 Sb.
Act No. 221/2009 Coll., Act No. 227/2009 Coll., Act No. 285/2009 Sb.
and Act No. 303/2009 Coll., is hereby amended as follows:
1. In section 7 (2). 1 (a). and) point 1 and section 9 (2). 2 and 5, the number of the "2009"
replaced by the number "2010".
2. In article 7 (2). 1 (a). and) points 1 and 2 of this annex. 2 and in section 9 (2). 3, 4 and 5
the number "2010" is replaced by "2011".
3. In section 15(2). 1 the second sentence, the words "(section 15a)" is replaced by "(§ 15a
and 15b) ".
4. under section 15a of the new section 15b shall be inserted:
"§ 15b
For the period from 1. January 2010 until 31 December 2006. December 2010 is the maximum
vyměřovacím basis according to § 15a paragraph. 1 and 5, the amount of
sedmdesátidvounásobku average wage. ".
5. § 21a, including the title shall be deleted.
Article. X
Transitional provisions
1. social security premiums and contribution to State policy
employment for the calendar month before the year 2011 pay
employers pursuant to Act No. 589/1992 Coll., as amended effective until 31 December 2006.
December 2010.
2. Discount for insurance pursuant to section 21a of the law No. 589/1992 Coll., as amended by
the effective to date of the entry into force of this law, shall last for
December 2009.
PART SEVEN
Amendment of the Act on State social support
Article. XI
Act No. 117/1995 Coll., on State social assistance, as amended by Act No.
137/1996 Coll., Act No. 132/1997 Coll., Act No. 242/1997 Coll., Act No.
91/1998 Coll., Act No. 158/1998 Coll., Act No. 360/1999 Coll., Act No.
118/2000 Coll., Act No. 132/2000 Coll., Act No. 155/2000 Coll., Act No.
492/2000 Coll., Act No. 273/2001 Coll., Act No. 151/2002 Coll., Act No.
309/2002 Coll., Act No. 320/2002 Coll., Act No. 125/2003 Coll., Act No.
362/2003 Coll., Act No. 424/2003 Coll., Act No. 438/2003 Coll., Act No.
453/2003 Coll., Act No. 53/2004 Coll., Act No. 235/2004 Coll., Act No.
315/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No.
124/2005 Coll., Act No. 168/2005 Coll., Act No. 204/2005 Coll., Act No.
218/2005 Coll., Act No. 377/2005 Coll., Act No. 381/2005 Coll., Act No.
552/2005 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No.
113/2006 Coll., Act No. 115/2006 Coll., Act 134/2006 Coll., Act No.
189/2006 Coll., Act No. 214/2006 Coll., Act No. 267/2006 Coll., Act No.
585/2006 Coll., Act No. 213/2007 Coll., the Act No. 261/2007 Coll., Act No.
269/2007 Coll., Act No. 379/2007 Coll., Act No. 129/2008 Coll., Act No.
239/2008 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll., Act No.
382/2008 Coll., Act No. 414/2008 Coll., Act No. 227/2009 Coll., Act No.
281/2009 Coll. and Act No 326/2009 Coll., is hereby amended as follows:
section 17 and 18, including the following titles:
"§ 17
The conditions for entitlement to child benefit
A claim for child benefit has a dependent child, if decisive
income in the family does not exceed the product of the subsistence minimum of family and
the coefficient of 2.40.
section 18
The amount of the child
The amount of the child shall be a calendar month if the dependent
in the age of the child
up to 6 years) $ 500
(b)), from 6 to 15 years 610 CZK
(c)), from 15 to 26 years Czk 700. ".
Article. XII
Transitional provisions
1. Child benefit under section 17 and 18 belonging to the prior to the date
the effectiveness of this Act pursuant to Act No. 117/1995 Coll., as amended effective
to the date of entry into force of this law, shall last for a month
December 2009.
2. Bureaus within one month from the date of entry into force of this Act
establish entitlement to child benefit and the amount under section 17 and 18 of the
Act No. 117/1995 Coll., as amended, effective from the date of entry into force of
of this law.
3. Labour offices no later than the date of payment delivers the child
due for the month of January 2010 written notification of change in child
under section 17 and 18 of the Act No. 117/1995 Coll., as amended, effective from the date of acquisition
the effectiveness of this Act. This communication shall be delivered into your own hands.
4. the authorities work to 31. January 2011 provides new level of parental
contribution referred to in section 32, paragraph. 1 (a). (b)) of the Act No 117/1995 Coll., as amended by
effective from the date of entry into force of this Act.
PART EIGHT
Amendment of the Act on sickness insurance
Article. XIII
Law No. 187/2006 Coll., on sickness insurance, as amended by Act No.
585/2006 Coll., Act No. 181/2007 Coll., the Act No. 261/2007 Coll., Act No.
239/2008 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll., Act No.
479/2008 Coll., Act No. 2/2009 Coll., Act No. 41/2009 Coll., Act No.
158/2009 Coll., Act No. 227/2009 Coll., Act No. 302/2009 Coll. and act
No 303/2009 Coll., is hereby amended as follows:
1. in article 21, the following new section 21a is inserted:
"§ 21a
In the period from 1. January 2010 until 31 December 2006. in December 2010, when editing the daily
the assessment base pursuant to § 21. 1 (a). (b)) for the calculation of the cash
help in motherhood and the compensatory allowance in pregnancy and maternity
counts the amount of first reducing the boundaries of 90% ".
2. under section 29 shall be added to § 29a is inserted:
"§ 29a
The amount of sickness per calendar day during the period from 1. January 2010 until 31 December 2006.
December 2010 shall be 60% of the daily assessment base. ".
3. under section 37 shall be added to § 37a is added:
"§ 37a
The amount of maternity per calendar day during the period from 1. January
by 31 December 2010. December 2010 shall be 60% of the daily assessment base. ".
4. under section 40 shall be inserted a new section 40a, which reads as follows:
"§ 40a
In the period from 1. January 2010 until 31 December 2006. December 2010 is support for time
ošetřovného according to § 40 paragraph. 1 (a). and a maximum of 6 calendar days) and
According to § 40 paragraph. 1 (a). (b)) for a maximum of 13 calendar days. Support time
starts from fourth day needed treatment or care. ".
Article. XIV
Transitional provisions
1. Where a claim for sickness, maternity or
compensatory allowance in pregnancy and motherhood before 1. January 2010 and
after 31 December 2006. December 2009, the amount of the levy for the calendar
from day 1. January 2010 under section 21a, 29a and 37a of the law No. 187/2006 Coll., in
the texts of the effective date 1. January 1, 2010.
2. If the need Was treatment (care) before 1. January 2010 and after
31. December 2009, ošetřovné shall be paid under the conditions and for the period provided for in
regulations effective until 1 January 2003. January 2010; This is true even in the case when the
the need for care (care) was established before 1. January 2010 and lasts even after 31 December 2006.
December 2009, and in the course of this treatment (care), the second of the qualifying
takes care (care) or stops the run time support.
3. deleted
PART NINE
cancelled
Article. XV
cancelled
PART TEN
The amendment to the Employment Act
Article. XVI
In the Act No. 435/2004 Coll., on employment, as amended by law No 168/2005
Coll., Act No. 202/2005 Coll., Act No. 253/2005 Coll., Act No. 350/2005
Coll., Act No. 382/2005 Coll., Act No. 413/2005 Coll., Act No. 428/2005
Coll., Act No. 444/2005 Coll., Act No. 495/2005 Coll., Act No. 109/2006
Coll., Act No. 112/2006 Coll., Act No. 115/2006 Coll., Act No. 161/2006
Coll., Act No. 165/2006 Coll., Act No. 214/2006 Coll., Act No. 264/2006
Coll., Act No. 159/2007 Coll., Act No. 181/2007 Coll., Act No. 213/2007
Coll., the Act No. 261/2007 Coll., Act No. 362/2007 Coll., Act No. 379/2007
Coll., Act No. 57/2008 Coll., Act No. 124/2008 Coll., Act No. 129/2008
Coll., Act No. 306/2008 Coll., Act No. 382/2008 Coll., Act No. 479/2008
Coll., Act No. 158/2009 Coll., Act No. 223/2009 Coll., Act No. 227/2009
Coll., Act No. 281/2009 Coll. and Act No 326/2009 Coll., section 50a, including
title and footnotes, no. 32 shall be deleted.
PART ELEVEN
Amendment of the Act on the promotion of economic growth and social stability
Article. XVII
Act No. 326/2009 Coll., on the promotion of economic growth and social
stability, is hereby amended as follows:
1. Part two, and in the eleventh article. XV, points 3 and 4 are deleted.
2. In the fourteenth article. XVIII (b)) repealed, shall be deleted at the same time
marking (a)) and on its end, the comma shall be replaced by a period.
PART OF THE TWELFTH
Amendment of the Act on general health insurance company in the Czech Republic
Article. XVIII
Law No. 551/1991 Coll., on the Czech General health insurance company
Republic, as amended by Act No. 592/1992 Coll., Act No. 10/1993 Coll.
Act No. 60/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997 Coll.,
Act No. 305/1997 Coll., Act No. 93/1998 Coll., Act No. 127/1998 Coll.
Law No. 69/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll.
Act No. 49/2002 Coll., Act No. 420/2003 Coll., Act No. 455/2003 Coll.
Law No 438/2004 Coll., the Act No. 117/2006 Coll., the Act No. 261/2007 Coll.
and Act No. 296/2007 Coll., is hereby amended as follows:
1. In section 2, the following paragraph 4 is added:
"(4) an insurance undertaking shall recruit the insured, even if this recruitment
carried out through third parties, to provide or offer these
the insured in connection with the insurance company by subscribing to any cash
even non-monetary performance or other advantage over implementation of the framework provided by the
the insured from public health insurance, and even
If this benefit is paid for performance, or from sources other than from
funds arising from public health insurance. ".
2. In section 24b, paragraph. 1 the first sentence, after the words "of up to 500 000 CZK"
the words "and in violation of the obligations referred to in section 2 (2). 4 up to
above 1 0000 0000 Czk.
PART THIRTEEN
The amendment to the law on departmental, sectoral, Enterprise and other health
insurance companies
Article. XIX
Law No. 280/1992 Coll., on departmental, industry, corporate, and other
health insurance, as amended by Act No. 10/1993 Coll., Act No.
15/1993 Coll., Act No. 60/1995 Coll., Act No. 145/1996 Coll., Act No.
48/1997 Coll., Act No. 93/1998 Coll., Act No. 127/1998 Coll., Act No.
225/1999 Coll., Act No. 220/2000 Coll., Act No. 49/2002 Coll., Act No.
420/2003 Coll., Act No. 438/2004 Coll., the Act No. 117/2006 Coll., Act No.
267/2006 Coll., the Act No. 261/2007 Coll. and Act No. 296/2007 Coll., amended
as follows:
1. In section 5, the following paragraph 4 is added:
"(4) the Employment insurance during the recruitment policy holders, and even
If this recruitment is carried out through third parties, to provide
or to offer these to the insured in connection with signing in to this
employee insurance company no cash or non-cash performance or other
the advantage over the implementation of the framework provided by its affiliated persons of the public
health insurance, and even in the event that this implementation or advantage
is covered from sources other than from public funds resulting from the
health insurance ".
2. In Article 23a, paragraph. 1 the first sentence, after the words "of up to 500 000 CZK"
the words "and in violation of the obligations referred to in section 5 (3). 4 up to
above 1 0000 0000 Czk.
PART OF THE FOURTEENTH
The change law of insurance on health insurance
Article. XX
Act No. 592/1992 Coll., on premiums for general health insurance, in
amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No. 161/1993
Coll., Act No. 320/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994
Coll., Act No. 59/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997
Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No. 118/2000
Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No. 138/2001
Coll., Act No. 49/2002 Coll., Act No. 176/2002 Coll., Act No. 309/2002
Coll., Act No. 424/2003 Coll., Act No. 455/2003 Coll., Act No. 53/2004
Coll., Act No. 438/2004 Coll., Act No. 123/2005 Coll., Act No. 381/2005
Coll., Act No. 413/2005 Coll., Act No. 545/2005 Coll., Act No. 62/2006
Coll., Act No. 117/2006 Coll., Act No. 189/2006 Coll., Act No. 214/2006
Coll., Act No. 264/2006 Coll., the Act No. 261/2007 Coll., Act No. 296/2007
Coll., Act No. 306/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009
Coll. and Act No. 285/2009 Coll., is hereby amended as follows:
1. In section 3, paragraph 3. 15, the word "čtyřicetiosminásobku" shall be replaced by
"sedmdesátidvounásobku".
2. In section 3a, paragraph. 2 the word "čtyřicetiosminásobku" shall be replaced by
"sedmdesátidvounásobku".
3. In section 3a, paragraph. 5, the word "čtyřicetiosminásobek" shall be replaced by
"sedmdesátidvounásobek".
4. section 3 c, including footnotes, No 37:
"§ 3 c
(1) the assessment base for insurance premiums paid by the State for the person behind you
is under a special legal regulation ^ 37) the payer of insurance State,
set at EUR 5 355 per calendar month.
(2) the amount of the assessment base referred to in paragraph 1, the Government may always
30. June change by regulation, with effect from 1. January of the year
the following; taking account of the evolution of average salaries published
The Czech Statistical Office, to the possibilities of the State budget and the development
financial balance the public health insurance.
37) Act No. 48/1997 Coll., as amended. ".
PART FIFTEEN
Amendment of the Act on public health insurance
Article. XXI
Act No. 48/1997 Coll., on public health insurance and amending and
supplementing certain related laws, as amended by Act No. 242/1997
Coll., Act No. 2/1998 Coll., Act No. 127/1998 Coll., Act No. 225/1999
Coll., Act No. 363/1999 Coll., Act No. 18/2000 Coll., Act No. 132/2000
Coll., Act No. 155/2000 Coll., the finding of the Constitutional Court declared under no.
167/2000 Coll., Act No. 220/2000 Coll., Act No. 258/2000 Coll., Act No.
459/2000 Coll., Act No. 176/2002 Coll., Act No. 198/2002 Coll., Act No.
285/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll., Act No.
222/2003 Coll., Act No. 274/2003 Coll., Act No. 362/2003 Coll., Act No.
424/2003 Coll., Act No. 425/2003 Coll., Act No. 455/2003 Coll., Act No.
85/2004 Coll., Act No. 359/2004 Coll., Act No. 422/2004 Coll., Act No.
436/2004 Coll., Act No. 438/2004 Coll., Act No. 123/2005 Coll., Act No.
168/2005 Coll., Act No. 253/2005 Coll., Act No. 350/2005 Coll., Act No.
361/2005 Coll., Act No. 47/2006 Coll., Act No. 109/2006 Coll., Act No.
112/2006 Coll., Act No. 117/2006 Coll., Act No. 165/2006 Coll., Act No.
189/2006 Coll., Act No. 214/2006 Coll., Act No. 245/2006 Coll., Act No.
264/2006 Coll., Act No. 340/2006 Coll., the finding of the Constitutional Court
declared under the No 57/2007 Coll., Act No. 181/2007 Coll., Act No.
261/2007 Coll., Act No. 296/2007 Coll., Act No. 129/2008 Coll., Act No.
137/2008 Coll., Act No. 270/2008 Coll., Act No. 274/2008 Coll., Act No.
306/2008 Coll., Act No. 59/2009 Coll., Act No. 158/2009 Coll., Act No.
227/2009 Coll. and Act No 281/2009 Coll., is hereby amended as follows:
1. In section 15(2). 6, after the words "in paragraph 5, the words" sentence "
the first ".
2. In section 15(2). 6 (a). (c)), the word "or" is deleted.
3. In section 15(2). 6 at the end of subparagraph (d)) shall be replaced by "dot,
or "and the following point (e)), which read:
"e), which are the first or second generic under section 39b, paragraph. 4 and
the marketing authorisation holder shall, in writing, in the course of the procedure for the determination of the amount of the
the terms and conditions of remuneration not undertaken to deliver the medicinal product or foodstuff for
Special medical purposes on the Czech market for a period of 12 months from the date of
the effectiveness of the terms and conditions of payment set out above. ".
4. In section 30, paragraph. 2 (b)):
"(b)) the provision of vaccines
1. against rabies,
2. tetanus when injuries and setbacks, nehojících,
3. against TB including vaccination of children from the completion of the eleventh to the
the completion of the twelfth year of age after the previous execution of the tuberkulinového
the test, if this test is negative, and testing with the use of
tuberkulinového test
4. flu vaccines for insured persons over the age of 65, the insured after
Splenectomy or after transplantation of hematopoietic cells, for insured persons,
suffering from serious chronic diseases of the heart to be pharmacologically
and blood vessels, or respiratory tract, or kidney or diabetes and for policyholders
located in the sanatorium for long-term patients or in homes for the
the elderly, or in homes for persons with disabilities or in
homes with special regime,
5. against pneumococcal infections, vaccination was initiated between the third
and the fifth month of the insured's age and if 3 doses of the vaccine have been
applied to the seventh month the insured's age; paid care includes
booster in the second year of the age of the insured person, if the vaccine
substances belonging to groups of medicinal substances referred to in annex 2 to this
the law ".
5. In section 39a, paragraph. 4, the first sentence, the words "20%" shall be replaced by "25
% of ", the words" paragraph 1 "shall be replaced by the words" paragraph 2 "and at the end of
paragraph, the following sentence "the second generic price further reduced to 10
%.“.
6. In section 39b, paragraph. 4, the words "20%" shall be replaced by ' by 25% ' and
the end of the paragraph, the following sentence "the other generics, this payment on
reduced by 10%. Reduction of the remuneration referred to in the first sentence to the third is not,
If the holder of the registration of generics in the course of proceedings concerning the determination of the amount of the
the terms and conditions of payment in writing does not undertake to deliver the medicinal product, or
food for special medical purposes on the Czech market for 12 months
from the effective date set forth above and the conditions of payment, so that the share of
the volume of sales of the medicinal product or supplied by food for
Special medical purposes on the total volume of sales, in principle,
therapeutically interchangeable medicinal products or food for
Special medical purposes, containing the same active substance in
This period of at least 3%, if this is not a medicinal product or
food for special medical purposes required in lower volume. In
If the parallel proceedings for determination of the amount and conditions of payment
the first and the second generic, it is sufficient if it undertakes in writing to the holder of the
the second registration generics. ".
7. In section 39 c of paragraph 1. 2 letter a) is added:
"and the lowest prices) to the final consumer on a daily
the therapeutic dosage of the medicinal product or foods for special
medical purposes listed in the reference group established in any
the country of the European Union for a medicinal product or a foodstuff for special
medical purposes available in the Czech Republic; medicinal product, or
food for special medical purposes is available on the market in the Czech
Republic means a medicinal product or a foodstuff for special
medical purposes, whose share of the total sales volume in principle
therapeutically interchangeable medicinal products or food for
Special medical purposes, containing the same active substance in
the last calendar quarter of at least 3%, except the first to third
a generic medicinal product to the medicinal substance, which is placed on the market in the Czech Republic;
such first to third is always considered as a generic medicinal product available on the market in
The Czech Republic. In the Member States of the European Union with the medicinal product
or food for special medical purposes be considered affordable,
It is not to the contrary; foreign price for the final consumer,
for the purposes of fixing the basic remuneration of any differences in the edits of
taxes and trade margins between the State where it was detected, and the Czech
Republic of ".
8. the following shall be added in section 39 c paragraph 7 and 8 are added:
"(7) the basic remuneration of the reference group established within the framework of the periodic
the revision of the system in accordance with § 39q and is valid until the following revision changes
the system.
(8) in proceedings for the determination of the amount and conditions of payment to the changes to the base
payments made in the following review of the system used for the determination of the
the amount of the remuneration of all other in principle, therapeutically interchangeable medicinal
products and foods for special medical purposes above the basic remuneration
the reference group established pursuant to paragraph 7, if
and new, go) or previously unknown facts which may
affect the amount of the basic remuneration, so that the estimated savings resources
public health insurance in principle, therapeutically interchangeable
medicines and foods for special medical purposes is higher than
50 0000 0000 Usd per year
(b)) it's not about changing the basic remuneration, in the case that was terminated by placing
the least expensive of the medicinal product or foods for special
medical purposes referred to in paragraph 5 to the market, and it is necessary to ensure the full
the payment of another medicinal product or foods for special medical
purposes in accordance with Annex 2 of this Act, or
(c)) it's not about changing the basic remuneration on the basis of the results of the competition.
In this case, the Institute shall without delay initiate the revision of the system of payments for all
in principle, therapeutically interchangeable medicinal products and food for
Special medical purposes and management of the establishment or change of the amount and the conditions of
payment, together with the management executes according to the procedure provided for in § § 39q 39p. ".
9. In section 39f, at the end of paragraph 3 the following sentence "the person referred to in
paragraph 2 (a). (c)) can make an application only in case that the medicinal
product or foodstuff for special medical purposes shall be subject to the regulation of
the maximum price and the maximum price is higher than price
the calculated pursuant to § 39a paragraph. 2, or the maximum price has not been established. ".
10. In the second subparagraph of section 39i. 1, letter a) is added:
"and paragraph) section 39f. 2 (a). and (c))), as regards the maximum price; the person
referred to in section 39f, paragraph. 2 (a). (c)) may submit an application only if that
the maximum price of the medicinal product or foods for special
medical purposes is higher than the price calculated in accordance with paragraph § 39a. 2. "
11. In section 4, the following paragraph 39q:
"(4) revision of the system of payments shall be carried out in the common procedure for all in
principle, therapeutically interchangeable medicines or food for
Special medical purposes ".
12. the following sections are inserted after section 39n 39o and 39p, including the following titles:
"§ 39o
Service in proceedings under parts of the sixth
In the procedure for the establishment, amendment or repeal the maximum price or above, and
the conditions of remuneration under section 39 g to 39p, and § 39q all documents
served only the public by Decree, and it means that allow remote
access.
§ 39p
Summary proceedings
If the fulfillment of the conditions under section 39 c of paragraph 1. 8, the Department of
the new amount to be paid to each in principle, therapeutically interchangeable water curative
product or foodstuff for special medical purposes. The Institute provides
a new basic payment all in principle, therapeutically fungible healing
products and foods for special medical purposes pursuant to section 39 c of paragraph 1. 2
and these medicines and foods for special medical
the purpose of the new amount to be paid, where appropriate, also with the use of editing, if the payment was
in the decision in the case of a medicinal product or a foodstuff for
Special medical purposes such a payment adjustment is performed. The decision of the
According to the first sentence, the Institute shall issue within 30 calendar days from the date of the initiation of the
the proceedings. Parties to the proceedings are entitled to propose evidence and do other
proposals 7 days from the date of initiation of the proceeding, and this period may Institute
the resolution extended. ".
Article. XXII
Transitional provisions
1. the basic remuneration as provided for under section reference group 39 c of paragraph 1. 7
Act No. 48/1997 Coll., as amended, effective from the date of entry into force of this
the law, in the first revision of the basic remuneration shall be considered as a medicinal
product or foods for special medical purposes as provided for in
the last administrative action concerning the determination or modification of the terms and conditions of payment amount
before the date of entry into force of this law, in principle, any
therapeutically interchangeable water a medicinal product or a foodstuff for
Special medical purposes and has not been determined if the basic remuneration, shall be deemed to
for the basic remuneration the level of remuneration laid down in accordance with previous legislation
regulations. The basic remuneration referred to in the first sentence, to the implementation of the first
the revision, but not longer than for a period of 365 days from the date of entry into force of
This law, reduced by 7%.
2. On the date of entry into force of this Act shall set out the maximum prices and
the amount of the remuneration of all medicinal products and foodstuffs for special medical
the purpose of the implementation of the first revision to reduce their payments, but not longer than
for a period of 365 days from the date of entry into force of this law, about 7%. It
does not apply to the reimbursement of medicines and foods for special medical
purposes, which has been established and the terms of payment under section 39b to 39 h
This law or for which a change was made to the above terms and conditions of payment
pursuant to section 39i of paragraph 1. 2 or § 39q Act No. 48/1997 Coll., as amended effective
before the date of entry into force of this Act. The request for an increase in the maximum
prices cannot be made in the period referred to in the first sentence.
3. On the date of entry into force of this Act is the highest reported prices
medicines and foods for special medical purposes from
public health insurance, which are not subject to price regulation price
the manufacturer, reduced to the first revision of their payments, but no longer
than for a period of 365 days from the date of entry into force of this law, about 7%,
While holders of registration with authorised medicinal products and
domestic producers or importers of unregistered medicinal products or
foods for special medical purposes, these medicinal products or
foods for special medical purposes during this period, the placing on the market
not more than these reduced prices.
4. On the date of entry into force of this Act, the State Institute for the control of
medicinal products shall publish the price and the amount of remuneration adjusted in accordance with points 2 and 3 in the list of
medicines and foods for special medical purposes covered by the
health insurance.
5. In exceptional cases, the holder of the registration
medicinal product may apply for exemption from the reduction of the prices referred to in point 2 or
3. the application must contain sufficient justification and in the proceedings on the application for
an exception from the reduction of the prices of the State Institute for drug control in accordance with
the provisions of Act No. 48/1997 Coll., as amended, effective from the date of acquisition
the effectiveness of this law, governing the fixing of maximum prices
that exemption allows only, if the price of the medicinal product, reduced in accordance with
section 2 or 3 is the lowest of the prices for such medicinal product detected
in the Member States of the European Union, pursuant to section 39 c of Act No. 48/1997 Coll., in
the texts of the effective date of the entry into force of this Act, a medicinal product
It is necessary to ensure the availability of efficient and safe health care
paid for by public health insurance and cannot reasonably be
require that medicinal product was shipped to the Czech market at reduced
the price. Exceptions granted by the State Institute for drug control will publish
immediately.
PART SIXTEEN
The EFFECTIVENESS of the
Article. XXIII
This law shall enter into force on 1 January 2005. January 2010, with the exception of the provisions
parts of the tenth and eleventh, which shall take effect on the date of its publication in the
This Act, and the provisions of part four of the article. In section 7, which takes
effect on the first day of the fourth calendar month after the date of
the publication of this law.
Vaidya in the r.
Klaus r.
Fischer v. r.