19/2004 Sb.
LAW
of 10 June 1999. December 2003,
amending Act No 72/2000 Coll., on investment incentives and amending
Some laws (law on investment incentives), as amended
regulations, and some other laws
Change: 436/2004 Sb.
Change: 281/2009 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on investment incentives
Article. (I)
Act No. 72/2000 Coll., on investment incentives and amending certain
laws (law on investment incentives), as amended by Act No 455/2001
Coll. and Act No. 320/2002 Coll., is amended as follows:
1. in paragraph 1 of the text at the end of paragraph 1, the words "in order to support
economic development and job creation in the territory of the United
of the Republic ".
2. In article 1 (1). 2 (a). (d)), after the word "retraining" the words
"or training".
3. In article 2 (2). 2 a) and (b)):
"and the introduction of new production) extensions to the current production, or its
upgrading to substantive changes to the product or the production process,
(b)) to the resource expending the processing industry for the
the terms of that part of the production line is part of the machinery
established by regulation of the Government, and that the cost of this part of the production
the line shall be at least 50% of the total cost of the production line; for
the processing industry is not considered mining and quarrying,
production and distribution of electricity, gas and water supply, construction, repair
motor vehicles, business and other services, transportation and agriculture. "
4. In article 2 (2). 2 (a). (e)), the amount "Eur 350 000 000 ' is replaced by
"200 000 000 Eur" and the amount "$ 145 000 000 ' is replaced by ' 100
000 000 Czk.
5. In section 2, paragraph 3, the following paragraph 4 is added:
"(4) If from the intention to obtain investment incentives, it is apparent that the whole
investment projects should be implemented in an administrative area with
subdivision or in administrative districts of the municipality with authorized
municipal authority in the district or in districts where it is at the time of submission of the
the intent of the unemployment rate by at least 25% higher than the average rate of
unemployment in the Czech Republic, referred to in statistics
The Ministry of labour and Social Affairs for the past two semesters,
the Ministry will reduce the amount referred to in paragraph 2 (a). (e) for an amount of 150)
000 000 CZK; half of this amount must be covered by equity capital
a legal entity or natural person by its own means. For completion of the
This condition is not treated as incurring investment funds from profit
achieved from investment projects considered for the purposes of the provision of public
aid. ".
The current paragraph 4 shall become paragraph 5.
6. Footnote 6), including links to this footnote,
is hereby repealed.
7. in section 3, paragraph 3. 2 (a). a), the words "business name" shall be replaced by
"trading company".
8. In section 3, paragraph 3. 2 (a). (c)), the words "the nearest 3 years" shall be replaced by
the words "the time of realization of investment projects".
9. in section 3, paragraph 3. 2 (a). j), the words "including the estimated amount of the
exemption from customs duties provided under special legislation, ^ 7) "
including footnote 7) are repealed.
10. In section 4, paragraph 3 is deleted.
The present paragraph 4, including the internal links on it referred to as the
paragraph (3).
11. in section 4, paragraph 4. 3, after the words "§ 2 (2). 2 (a). (d)) "the comma is replaced by
the word "and", the words "and on the basis of the decision of the Office for the protection of
of competition (hereinafter referred to as the "authority") under the law on public support "
are replaced by the words "identify, in cooperation with the Office for the protection of the public
competition (hereinafter referred to as "the authority") tolerance and the value of public support and "
and the words ", and the authority" shall be deleted.
12. in § 5 para. 3, after the words "§ 1 (1). 2 (a). (c)), and (d)) "comma
replaced by the word "and", the words "and in accordance with the decision of the authority referred to in
the law on public support "and the word" Office "shall be deleted.
13. in § 5 para. 4 at the end of the text of subparagraph (c)), the word "and" shall be deleted.
14. in § 5 para. 4 (d)):
"(d)) and the value of the intensity of public aid as set forth in the
cooperation with the authority, ".
15. In paragraph 5, at the end of paragraph 4, the following point (e)), which read as follows:
"e) conditions under which public support is provided.".
16. in § 5 para. 5, after the words "or at" including notes
footnote No. 6), the words "including appropriate penalties or other sanctions ^ 6)
6) for example, Act No. 586/1992 Coll., on income taxes, as amended by
amended, law No 9/1999 Coll., on employment and scope of
the authorities of the Czech Republic in the field of employment, as amended
regulations. ".
17. in paragraph 5, the following new paragraph 6 and 6a of which including the title and notes
footnote 8), 8a), 8b and 8 c)):
"section 6
(1) the Permissible degree of public support is the proportion of the amount of public aid
awarded in the form of investment incentives, with the exception of investment incentives
According to § 1 (1). 2 (a). (d)), the costs that can be supported,
expressed as a percentage.
(2) Permissible value of public aid is an absolute amount, calculated from
estimates of the costs that can be supported by, referred to in the plan
According to section 3 with respect to the specified permissible maximum rate of public support.
(3) the permissible degree of public support in the various regions ^ 8)
States that cannot be exceeded, lays down the legal
prescription.
(4) the Sectors in which investment incentives cannot be granted, shall lay down the
the implementing legislation.
§ 6a
(1) the costs that can be supported, refer to the investment action
assessed for the purposes of the provision of investment incentives and are made up of
a) tangible fixed assets in the form of land, buildings and machinery
equipment and
(b)) long-term intangible assets in the amount of 25% of the value of the fixed
tangible fixed assets in accordance with subparagraph (a)), in the form of licensing or know-how for
provided, that there will be bought at market conditions other than
economically or in terms of personnel of the United people ^ 8a) and will be used exclusively
a candidate at the factory, which was supported by the investment incentives.
(2) the recipient of public aid in the form of investment incentives (hereinafter referred to as
"the recipient of investment incentives") pursuant to § 1 (1). 2 it is required to maintain
tangible fixed assets and intangible fixed assets, which was
given the public support in the form of investment incentives,
and to the extent appropriate) the actual amount of aid has not yet drawn, at least
However according to § 2 (2). 2 (a). (e)), or according to § 2 (2). 4 and
5 and
(b)) in the composition of the corresponding condition pursuant to § 2 (2). 2 (a). and)
(b)), and (c)),
for a period of application of the investment incentives pursuant to § 1 (1). 2 (a). and)
at least, however, after a period of five fiscal years following the
the tax period, when the candidate has complied with the terms and conditions under section 2
paragraph. 2.
(3) the recipient of investment incentives pursuant to § 1 (1). 2 (a). (c)) shall be obliged to
keep the number of new jobs created and the cast of these places
employees with a fixed weekly working time, ^ 8b) which will be
pumped investment incentive pursuant to § 1 (1). 2 (a). (c)), for at least
5 years from the date of the first drawdown of investment incentives pursuant to § 1 (1). 2
(a). (c)).
(4) for the purposes of Investment action, involving the granting of public aid
It must be so, that at least 25% of the total value of the investment must
be financed by resources, which is not contained any element of public
the aid.
(5) The costs referred to in paragraph 1 cannot be included tangible fixed
assets and intangible fixed assets, which has already been public
aid is granted regardless of what resources is provided.
Review and rate not to exceed the permissible values of public support is
the Ministry carried out on an ongoing basis after the period of investment incentives.
(6) the recipient of investment incentives, which have not been granted investment
an incentive according to § 1 (1). 2 (a). and), is obliged to not later than 30 days from the
the provision of other public support than under this Act, intended for
the investment action under consideration for the purposes of the provision of investment incentives,
inform the Ministry. In the case of failure to comply with this obligation shall
permissible value of public aid pursuant to § 4 paragraph 2. 3 reduces, about
the value of the granted public aid, of which a candidate had not informed the
by the Ministry.
(7) in the case of investment incentives pursuant to § 1 (1). 2 (a). (b)) when you
failure to comply with the conditions referred to in paragraph 2, or failure to comply with the General
the conditions pursuant to section 2 para. 2 the investment incentive shall cease to have effect.
The recipient of this investment incentives shall in this case pay the value of the
the public aid granted to the one who technically equipped territory on
the recipient of this investment incentives, including a penalty in the amount of 5
% of the amount of public aid granted for each year from
the decision about the promise of investment incentives.
(8) in the case of non-compliance with the conditions referred to in paragraph 2, the effects
According to § 5 para. 5. In the case of non-compliance with the conditions referred to in paragraph 3
shall cease to be a decision on the promise of investment incentives in the section on
the granting of investment incentives pursuant to § 1 (1). 2 (a). (c)) of the validity of and all
What was the investment incentive pursuant to § 1 (1). 2 (a). (c)), it must
be returned under special legislation. ^ 8 c)
8) section 15 of Act No. 247/2000 Coll., on the promotion of regional development.
8A) § 23 para. 7 of Act No. 586/1992 Coll., as amended.
8B) § 83a of the labour code.
8 c), for example, Act No. 218/2000 Coll. on budgetary rules and the
changes to some related acts (budgetary rules), as amended by
amended. ".
18. In article 7 (2). 3 at the end of the text of subparagraph (a)) and on the words "
the obligations referred to in § 6a of paragraph 1. 2 with the exception of the conditions under section checks
2 (2). 2 (a). c),".
19. in paragraph 7 (2). 3 at the end of the text of subparagraph (c)), the words "and locally
work conditions to the competent authority referred to in § 6a of paragraph 1. 3. "
20. In paragraph 7 (2). 3 at the end of the text of subparagraph (d)) the following words "and
the conditions referred to in § 6a of paragraph 1. 4. "
21. in article 7, paragraph 4 is added:
"(4) the Inspection referred to in paragraph 3 (b). a) and (d)), the competent authorities
required to perform at the latest after 3 years since the release of decision
commitment under section 5, with the exception of checking compliance with the conditions referred to in § 6a
paragraph. 4. ".
22. in paragraph 7, the following paragraphs 5 to 7, including the footnotes
# 10) are added:
"(5) for more control of the fulfilment of the terms and conditions referred to in § 2 (2). 2
(a). (b)) must be carried out each year for the duration of the provision of investment
incentives and additional check fulfilment of the terms and conditions referred to in § 2 (2).
2 (a). a), c) and (e)), along with the control of the compliance with the conditions referred to in § 6a
paragraph. 4, must be done after 5 years from the date of the first application
investment incentives pursuant to § 1 (1). 2 (a). and), or, if the
investment incentive pursuant to § 1 (1). 2 (a). and even after this time)
applied, in the following year after her last application,
However, at the latest in the calendar year immediately following the
the last reporting period in which it was possible to last
applied investment incentive pursuant to § 1 (1). 2 (a). and), and in the case that
not investment incentive pursuant to § 1 (1). 2 (a). granted, after)
period of 5 years from the date of the first drawdown of investment incentives pursuant to § 1 (1). 2
(a). (c)).
(6) the Review referred to in paragraph 3 (b). (b)) shall be carried out according to the specific
legislation governing the protection of the environment. ^ 9)
(7) the Review of investment incentives referred to in § 1 (1). 2 (a). (c)), and (d))
is performed after the expiry of the period referred to in the written agreement entered into pursuant to
special legal regulation ^ 10) and check compliance with the conditions referred to in
§ 6a of paragraph 1. 3 shall be carried out after 5 years from the date of the first drawdown of investment
incentives referred to in § 1 (1). 2 (a). (c)).
10) § 5a paragraph 2. 2 and § 6a of paragraph 1. 2 Act No. 9/1991 Coll., as amended by
amended. ".
23. in § 8 para. 2 the words "§ 4 paragraph 2. 4 and "are deleted.
24. section 9 is repealed.
25. in article 11 the following paragraphs 3 and 4 are added:
"(3) the Government issues regulations to implement section 6 (1). 3.
(4) the Ministry will issue a decree to implement paragraph 6 (1). 4. ".
Article II
Transitional provision
The procedure, in which the Ministry of industry and trade has made before the date of
entry into force of this Act, the request of the Office for the protection of
competition for the approval exception from the prohibition on State aid, shall be completed by
the existing legislation.
Article. (III)
The publication of the full text of the Act
The Prime Minister is hereby empowered to make laws promulgated the full text
Act No. 72/2000 Coll., on investment incentives and amending certain
laws (law on investment incentives), as derived from the laws of the
changing.
PART TWO
cancelled
Article IV
cancelled
PART THREE
Amendment of the Act on income taxes
Article. In
In § 35b para. 4 Act No. 586/1992 Coll., on income taxes, as amended by
Act No. 452/2001 Coll., with the word ' five ' is replaced by the word "ten".
PART FOUR
cancelled
Čl.VI
cancelled
Article. (VII)
cancelled
PART FIVE
The EFFECTIVENESS of the
Article. (VIII)
This Act shall take effect on the date of the Treaty of accession of the Czech
Republic to the European Union enters into force.
Fort Worth Star Telegram in r.
Klaus r.
Spidla in r.
