357/2009 Sb.
DECREE
of 5 April 2004. October 2009,
amending Decree No. 323/2002 Coll. on budgetary, as amended by
amended
The Ministry of Finance shall determine according to § 2 (2). 4 of law No. 218/2000 Coll.
on budgetary regulations and amendments to some related laws
(budget rules), and in accordance with § 12 para. 1 of the law No. 250/2000 Coll.
local budgets, budgetary regulations, as amended by Act No. 477/2008
Coll.:
Article. (I)
Decree 323/2002 Coll. on budgetary, as amended by Decree No.
568/2002 Coll., Decree No. 484/2003 Coll., Decree No. 440/2006 Coll.
Decree No. 233/2007 Coll., Decree No. 306/2007 Coll. and Decree No.
175/2009 Coll., is amended as follows:
1. in annex V, part A, in line with the text "Chapter 375 State Office
for nuclear safety "line is inserted with the text" Chapter 376
General Inspectorate of security forces ".
2. in annex V, part B, item 1337 reads as follows:
"1337 fee for operation of the system of collecting,
the collection, transport, sorting, recovery and disposal
municipal waste
This item refers to a local charge (local municipality
fees otherwise belongs on podseskupení 134 entries)
the operation of the system for the collection, the collection, transport, sorting,
recovery and disposal of municipal waste,
that applies to physical persons having permanent residence in the village
or recreational construction under section 10b of law No 565/1990
Coll. on local fees, as amended by Act No. 185/2001
Coll. charge does not include municipal waste, which
the municipality collected according to generally binding decrees issued by the
According to the law on waste; This belongs on the item 1339. ".
3. in annex v, part B, the following filling item 1339, which reads:
"On this item, for example, be classified a municipality a fee for municipal waste
arising in its territory, which selects based on generally binding decrees,
published under section 17a of the Act No. 185/2001 Coll., on waste and amending
certain other laws, as amended by laws No. 275/2002 and no. 188/2004
Coll. (formerly pursuant to section 9 of Act No. 125/1997 Coll., on waste, as amended by
Act No. 37/2000 Coll.). This includes a fee of the amount of biofuels pursuant to §
3A paragraph 2. 7 and 10 of the law No. 86/2002 Coll. on air protection and amending
some other laws (law on the protection of the atmosphere), as amended by law No.
180/2007 and No 37/2008 Sb. ".
4. in annex V, part B, item 134 podseskupení filling:
"The items of this podseskupení correspond to local charges according to the law
No. 565/1990 Coll. on local fees, as subsequently amended.
The only local fee, which does not belong to this podseskupení, it is
local fee for operation of the system for the collection, the collection, transport,
sorting, recovery and disposal of municipal waste (section 10b of the said
of the Act), which belongs to the item. ".
5. in annex v, part B, the following filling 1359 entries:
"On this item, for example, be classified of the municipality and the State Environmental Fund
environment fee to support the collection, treatment, recovery and disposal
car wrecks from the registrant used the vehicle pursuant to section 37e of Act
No. 185/2001 Coll., on waste and on amendments to certain other laws, in
amended by Act No. 383/2008 Coll. ".
6. in annex V, part B, the name of the grouping items 16 reads "Mandatory
insurance premiums "and its contents:
"The income from insurance premiums that are paid according to the laws governing the compulsory
public insurance. The insurance, which according to them voluntarily,
belongs on podseskupení items 236. ".
7. in annex V, part B, item following item 1628, 1629
to read as follows:
"Unclear, unidentified and 1629 Uncategorized income
of social security
The income that belongs to the podseskupení of items 161 and 162,
but that is not possible to include in their acceptance of any
item because the information is not available, on the basis of
which would be able to do so. This includes any
revenue from social security contributions strike
on any of the above items podseskupení
161 and 162, which were introduced by the law,
to them, establish a matching item. ".
8. in annex V, part B, item 1702 filling:
"Government revenue from the issuance of kolkových marks (Decree No.
192/1993 Coll., on kolkových, as amended by Decree No. 264/1997 Coll.).
It does not include revenue from the sale of the State's departments of dwellings to persons
to them for them to pay the fees (currently only the administrative and
court fees), you include the item, 2329. Item receipts 1702
represent the revenue from administrative fees (section 6 (1). 8 the first sentence of the law
No. 634/2004 Coll., on administrative fees, as amended by Act No. 57/2006
SB.) and from court fees (section 8, paragraph 1, third sentence, of the Act No. 549/1991
Coll. on court fees, as amended by Act No. 36/1995 Coll.), which are
paid stamps. Do not include revenue from administrative and legal fees
paid the money. However, income from released include revenue stamps, which have not yet
on the payment of fees have not been used and are in the possession of persons. If in the
the future of a law provides that it is possible to pay stamp duty
other fees or taxes [section 59 (3) (b) (c)) and paragraph 4 of the law No.
337/1992 Coll., on administration of taxes and fees, as amended by Act No. 35/1993 Coll.
and section 4, paragraph 4. 1 of Decree No. 192/1993 Coll. on kolkových signs], will be
part of the income items and these 1702 charges and taxes, at the rates
paid stamps. ".
9. in annex V, part B, item 214 podseskupení changes name to
"Income from property" and at the end of the filling of this podseskupení is
added the sentence "on the items of this podseskupení are classified revenue
they have the nature of proceeds from financial assets (not including income from its sale,
those include the items from the podseskupení 320), which are revenues from repossession
financial assets (section 9 and 13 of Decree No. 505/2002 Coll., as amended by decrees
No 401/2005 and no 353/2007 Sb.) and of investment instruments. They are the
interest income except those that belong to class 1, the net income from investments
participation, income from financial instruments (section 3 of Act No. 256/2004 Coll.
the capital market, as amended by laws No. 56/2006 Coll., and no.
230/2008 Sb.) and part of the income referred to as exchange rate gains, if the
the following indicates the organization. ".
10. in annex V, part B, item following item 2145 2149,
to read as follows:
"2149 revenue other revenue from financial assets
Revenue from the proceeds of the financial assets that do not belong to the
2141-2145 items. They are mainly non-interest income
of investment instruments with the exception of income from repossession
shares. Income from financial derivatives [§ 3 paragraph 1 (c) (d)),
g), (j)) and to) Act No. 256/2004 Coll. on capital
market, as amended by Act No. 230/2008 Coll.] here
to be classified only if that organization so decides.
In this case, proceed as with the monitoring
foreign exchange gains (item 2143) and 2149 classified
the difference (positive or negative) between the channels, how to
has been debited, and the income, which would have been had the financial
derivative. ".
11. in annex V, part B, item podseskupení 221 reads as follows:
"221 Received penalty payments
The items in this podseskupení include penalty received
payments that can be separated from payments for the delay
are paid, with the exception of the sanctions adopted in the context of the
with the choice of taxes and other revenue belonging to class 1
(these include sanctions, if they are separated, 1704,
and if they are not from the applicable taxes or other tax
income are separated, this item of tax or of this
tax income).
2211 penalty payments received from the State, municipalities and regions
These include the penalty payments received from organisations which
controls the composition of the budget (article 1, paragraph 2, of the Decree). from
organisational units of the State, municipalities, counties, State funds,
regional councils and voluntary unions. They are the
any penalty payments received from them with the exception of those
that belongs on a 1627, 1628, item 1638, 1642, 1643
and 1704 (Organization of any penalty payments poukazované
other organizations are classified, click 5363).
2212 penalty payments received from other entities
These include the penalty payments received from entities other than
the State, municipalities, counties, State funds, regional councils and voluntary
municipalities. They're all penalty payments
received from them except those that belong to the item
1627, 1628, 1638, 1642, 1643, and 1704. ".
12. in annex V, part B, item 2223 in cartridge and 5366,
"the villages", the words "and the voluntary volumes of municipalities" and after the word "municipalities"
the words "and voluntary clusters of municipalities" and at the end of the filling of the two entries are
connects the phrase "Item includes securities settlement relations between the region of
other. ".
13. in annex V, part B, item 2226 in cartridge and 5367 first sentence reads as follows:
"Includes the mutual relations between each other the settlement, between the villages of
and the voluntary volumes between municipalities and voluntary communities. "volumes.
14. in annex V, part B, item at the end of filling 2329 complement phrases
"On this item also includes the organizational components of the State's funds
taken from the sale of stamps, if picked, the funds
do not use on their purchase. If their purchases are used,
This includes income from the sale of part of the stamp with a reduction of their stocks and of the
the sale of the rest of the stamps when you cancel the service. It does not include revenue account
the State budget from the sale of stamps sales points, you are on item
1702. ".
15. in annex V, part B, the name of the grouping of items 32 and podseskupení
320 items added: "revenue from the sale of long-term financial assets".
16. in annex v, part B, the following filling podseskupení 320 items,
to read as follows:
"On this podseskupení items include proceeds from the sale of fixed
financial assets (section 9 of Decree No. 505/2002 Coll., shall be carried out
some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by
amended, for the accounting units, which are territorial
authorities, příspěvkovými organizations, State funds and
departments of the State). ".
17. in annex V, part B, item 3202 3203 new items are inserted and
3209 are added:
"3203 income from sales of bonds
This includes revenue from the sale of State departments
other than government bonds (§ 25 para. 1 of the law
No. 190/2004 Coll. on bonds) and the revenue of State funds,
municipalities, provinces, regional councils and voluntary volumes
municipalities from selling foreign bonds (other than those which
are issuers). Revenue from the sale of the Ministry of finance
Government bonds and income State funds, municipalities,
regions, regional councils, municipalities and voluntary
from the sale of own bonds belongs to class 8 entries.
3209 Other revenue from the disposal of long-term financial
property
These include revenues from the sale of long-term financial
assets that are not listed on the entries 3201, 3202
Neither 3203. They are, in particular, income from the sale of securities
(section 1, paragraph 1, of Act No. 591/1992 Coll. on securities
the federal securities laws, as amended by laws No. 362/2000 Coll., no 308/2002
Coll., no 88/2003 and no 257/2004 Sb.) among stocks and bonds. ".
18. in annex V, part B, item filling 4152 reads as follows:
"Non-capital transfers Received from international institutions, in addition to
The European Union (received non-capital transfers from the European Union, on the
4153 item, and if they are received from the National Fund, click
4118). ".
19. in annex V, part B, item 4153 filling:
"The reception of non-investment funds from the European Union, and that direct income,
not receive non-investment funds from the European Union
through the National Fund, which belongs to the item "4118
20. in annex V, part B, item 4154 repealed.
21. in annex V, part B, in class 5, in the fifth sentence, the following sentence
"A single value (expenditure on purchase of one kind of goods, services, works,
procedures or rights), one refund or a transfer (provision of
one type of aid a beneficiary) of the Organization to be classified only
one entry, even in the case that the acquisition of this value, or
the provision of such refund or transfer is related to the acquisition of the values of the other
or to the provision of other compensation to you or else. The organization also
cannot the amount you deducted from the price paid to the supplier (or from other
Payments Agency) on the ground that it owed her, transfer from their
expenditure to income to be spending full price and in their
the income amount of the debt. If for example. the branch of the State
apply eg. rent offices that are used, the owner of the House agreed
the rent less the cost of repairs, which for him in the House (set-off
under section 580 and 581 of the Civil Code), shall be placed on the item just 5164
in this way the amount paid and the amount cannot equal to the price corrections to convert from
his spending budget account to your financial account revenue
to make this conversion in the expenditure on the item and the cost to 5164
This item so matched to the original price of the lease, and in income on
2111 item and had them as payment for the cost of repairs. From
same reasons eg. to pay the wages for the first two weeks of the illness to be classified
Organization of the entire click 5424 even if, to be entitled to a refund
half of that refund and the refund of this half of the lower premiums on
social security. Cannot include employees, click payment 5424
only in the amount of the difference between that payment and the amount of the refund, the amount
reimbursement include the expenditure on the item and 5031 on this item so call
the amount of the premiums, which would apply if the reimbursement was not. Conversions
of their expenses to their income by just in case, that this
establishes the budget structure, or other legislation. The same is true for
marshaling expenditure on a single value, a refund or transfer to a more
items. This rule applies not only to current expenditure, but also the expenditure of the
capital. ".
22. in annex V, part B, in class 5 on the end of the sentence, connects
that starts on a new line, and reads as follows:
"Subsidies means the transfer, which is as indicated in the subsidies legal
Regulation, on the basis of which it provides, or in the decision or in the
the Treaty, which provides the ".
23. in annex V, part B, item in the text after the last comma 5021
added:
"for example, rewards voluntary workers nursing services (§ 60
Decree No. 182/1991 Coll., implementing the law on the social
Security and the law of the Czech National Council on the competence of the organs of the United
Republic in social security, in the version in force until 31 December 2006. 12.2006 in
following the § 120 paragraph 1. 10 of the law No. 108/2006 Coll., on social
the services), or the rewards of Chambers associate punitive courts (§ 5, paragraph 4, of the law
No. 7/2002 Coll., on proceedings in cases of judges and prosecutors, as amended by
Act No. 314/2008 Coll.). ".
24. in annex V, part B, item filling 5191 reads as follows:
"Fines, penalties, interest, late fees and other penalties
payments paid to other entities other than the State, State funds, municipalities,
regions, regional councils and voluntary clusters of municipalities (penalties paid
These entities include the item 5613), if they are separated from the payments for the
the delays are paid (sanctions, which cannot be from the payments for the
the delays are kept separate, with the zatřiďují on the same item
as these payments). Does not decide whether the penalty applies on the basis of
private law legislation (such as the default interest pursuant to § 369
paragraph. 1 or penalty under section 436 paragraph. 4 of the commercial code or
interest or fees for late payment under § 517 paragraph. 2 or § 723 or
the contractual penalty according to § 544 and 545 of the Civil Code) or the laws of the
public (such as the periodic penalty payment, pursuant to section 18 and 19 of law No 592/1992
Coll., on premiums for general health insurance, as amended by law No.
161/1993 SB., no. 59/1995 Coll., no. 48/1997 Coll., no. 127/1998 Coll. No.
176/2002 and no 189/2006 Coll.), but only on who is charged. ".
25. in annex V, part B, item at the end of filling 5192 added
"On item 5192 includes also compensation to witnesses, persons přezvědným and
other people předvolaným by the competent authority for questioning (proportional)
According to the provisions of the laws governing these refunds in the proceedings, in
where these people stand out, for example, under section 104 of criminal procedure
(Act 141/1961 Coll., as amended), section 139 of the civil
Code of civil procedure (Law No. 99/1963 Coll., as amended), section 30
paragraph. 2 (a). and Management Act) taxes and fees (Act 337/1992 Coll.
as amended), section 177 paragraph. 3 the law on the prison service
members of the Security Corps (Law No. 361/2003 Coll., as amended by
amended), § 58 para. 1 of the administrative code of civil procedure (Act No.
150/2002 Coll., as amended), or article. 19 of annex 1 to the
the law on the rules of procedure of the Chamber of Deputies (Act No. 90/1995 Coll. in
as amended) ".
26. in annex v, part B, the following filling items 52, which
added:
"Non-capital transfers by private entities, as well as
non-capital transfers to public entities and non-investment
transfers abroad broken down into items generally by the type of entity,
which the transfer provided. This also applies to similar transfers
investment. Transfer is provided with a specific provider specific
the recipient, if the legal relationship between provider and recipient.
This legal relationship is created by the decision of the provider or by agreement
the provider with the recipient, the amount the provider shall provide the payee
and, where applicable, the additional rights and obligations of both in the context of
Shuttle service. This does not create a legal relationship between the provider and the
mediator and intermediary between the and the beneficiary. The mediator is
body to which the provider the amount remitted or otherwise transfer passes with
the fact that it pointed out or otherwise handed over to the recipient, where appropriate, it also sends
or forwards the documents related to the recipients is also sent
or forward. Mediator [e.g. region according to § 19 (2) of law No.
218/2000 Coll. on budgetary rules and amendments
related acts (budgetary rules), as amended by Act No. 320/2002
SB.] the rights and obligations of the recipient related to the shuttle service
not selected and only holds the command of the provider for the transfer of cash
the amounts and documents. The provider or the recipient of the transfer when the spooler
the item and section budget tracks are unaware of the fact that
transfer is provided through an intermediary, into account. ".
27. in annex v, part B, the following filling entries: 5331
"On this item to be classified the Central Government posts,
that provide allowance organizations of which they are the founders,
pursuant to § 54 para. 1 (b). and) Act No. 218/2000 Coll. on budgetary
rules and amending certain related laws (budget
rules), and the municipalities, the municipalities and the County volumes of voluntary contributions
provide allowance organizations of which they are the founders, under section
28 para. 4 of law No. 250/2000 Coll. on budgetary rules of territorial
budgets, as amended by Act No. 27/2008 Coll. ".
28. in annex V, part B, item following item 5335, 5336
added:
"statutory contribution established by 5336
organizations
On this item to be classified a central State administration authorities,
municipalities, county municipalities and voluntary volumes non-investment
transfers, which provide allowance organizations,
where are the founders, other than those that belong to the item
5331. They are in particular grants pursuant to § 54 para. 1
(a). e) and (f)) of Act No. 218/2000 Coll. on budgetary
rules and amending certain related laws
(budget rules), as amended by Act No. 26/2008 Coll.
subsidies pursuant to § 28 para. 2 Act No. 250/2000 Coll. on budgetary
the rules of the local budgets, as amended by law
No. 27/2008 Coll. and subsidies pursuant to Act No. 130/2002
Coll., on research and development support from public funds
and amending certain related laws (law
on the promotion of research and development), as amended
regulations. ".
29. in annex V, part B, item name, the words "5339 posts
the other "shall be replaced by" foreign transfers "and the filling of this item is:
"On this item to be classified organization non-capital transfers
allowance organizations, the founders of which are not. In the case that
will be established by law, other legal entities of a similar contribution
organizations (other than those which are classified on the shuttles items 5333,
5334 and 5335), will include non-capital transfers these
legal persons. ".
30. in annex v, part B, the following filling items: 5361
"On this item includes expenditures for the acquisition of dwellings intended to
Organization by them was paid by taxes and charges, to which it is bound to. Include
here for the organisational units of the State purchases of stamps, if the
These purchases do not use funds cut their sales.
If their purchases are used, these include expenditure on initial
purchase stamps at the introduction of their sales and expenses to purchase stamps in
to increase their supplies.
31. in annex V, part B, item 5363 filling:
"Fines, penalties, interest, late fees and other penalties
payments paid by the State, State funds, municipalities, regions, regional councils
and voluntary clusters of municipalities (the penalties paid by other entities belong to the
5156 item), if they are separated from the payments, the delays are
paid (sanctions, which cannot be from the payments, the delays are
saved to separate, with zatřiďují on the same items as those payments).
These include in particular charges and penalties for violation of budgetary discipline under section
44A of Act No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules), as amended by laws
No. 482/2004 Coll., no 270/2007 and no 26/2008 Coll. and under section 22(2). 4
up to 13 of Act No. 250/2000 Coll. on budgetary rules of territorial
budgets, as amended by Act No. 477/2008 Coll., of the fine under section 22a and 22b
This law, penalties under section 37 and 37a of the law No. 563/1991 Coll.
accounting, as amended by laws No. 437/2003 and no. 230/2006 Coll., fines,
periodic penalty payments, penalty interest and tax increase under section 37, 37a, 37b, 63 and 68
the law on the administration of taxes and fees (Act 337/1992 Coll., as amended by
amended), fines and surcharges to insurance under section 20 to 22
the law on social security and a contribution to the State
employment policy (Act 589/1992 Coll., as amended
regulations), etc. The penalties under the private law rules and under the treaties
concluded in accordance with them, such as default interest pursuant to section 369 para. 1 or
contractual penalties under section 436 paragraph. 4 of the commercial code or interest or
fees for late payment under § 517 paragraph. 2 or § 723 or contractual penalties
According to § 544 and 545 of the civil code, include the item only 5363
If they are paid by the State, State funds, municipalities, regions,
regional councils or voluntary communes, otherwise, the volumes include the item
5156. ".
32. in annex V, part B, item 5410 filling in the first sentence, the words
"418" the words "section" and 4195 at the end of the period
be replaced by a comma and the words "and are spending to satisfy výsluhových
claims pursuant to Act No. 361/2003 Coll., on the service of members of the
security forces, in the wording of later regulations, i.e.. výsluhový
contribution (section 157 to 163), transitional allowance (section 155 and 156), the úmrtné (section 164), and
payment of the necessary expenses for coffin and charges and freight charges for the transfer to
place of burial (§ 164a (1)). ".
33. in annex V, part B, item 5424 is filling in the last sentence of the clutch
"or" is replaced by a comma and the following is added at the end of the sentence the words "or under section
paragraph 81. 6 of Act No. 220/1999 Coll., on the progress of the base or replacement
service and military exercises and on certain legal conditions of the soldiers in
the backup, as amended by Act No. 305/2008 Coll. Cash provided in
the time of the first two weeks of temporary incapacity or quarantine
This includes even if they are marked otherwise than as a reimbursement of wages
or salary (for example, are designated as salary reduced), such as
cash transactions under section 34 para. 4 of law No. 236/1995 Coll., on salary and
other elements linked to the exercise of the functions of the representatives of the State
power and some State authorities and judges and members of the European
Parliament, as amended by laws No. 261/2007 and no. 305/2008 Coll. On
item include all amounts paid to 5424 for the first two weeks of the illness
regardless of that part of the Organization in accordance with § 9 paragraph returns. 2
and (3) of the law on social security (the sums to be classified
The Czech social security administration click 5250 and organization is
as the income not reported, because instead of receive, is
According to that provision, be subtracted from the social
security, which this administration are paying the wages of its employees), and
regardless of the organizational units of the State the amounts transferred from
expense account of the State budget for them to expense account
the State budget for wages to be paid along with them ".
34. in annex V, part B, item in 5514, the words "and compensation for
The United Kingdom ' shall be deleted.
35. in annex V, part B, item name, the word "product" 5515
replaced by the word "retirement" and the filling of this item is:
"This includes the monthly payment of the dues from the resources of the
national income in the budget of the European Union, whose total amount is
provides for the Czech Republic in the European Union budget for the year concerned.
It also includes the monthly payment, which the Czech Republic participates in the
financing of the correction of budgetary imbalances uk in budget
The European Union, and the monthly payments, which the Czech Republic participates in the
the financing of the gross reduction in the annual contributions based on gross
national income, which according to the decision of the Council of the European Union.
2007/436/EC, Euratom on the system of own resources of the European communities
Netherlands and Sweden receives between 2007 and 2013. Also includes
charges of means by which the Czech Republic participates in the financing
relief for Denmark, the United Kingdom and Ireland, which for these countries resulting
of the non-participation of some of the common policies of the European Union and the
funding adjustments arising from the final settlement of the budget
The European Union for the years preceding and of any other subsidiary
requirements. As to the expenditure Chapter General cash administration. ".
36. in annex V, part B, item at the end of filling 5909 added
"On this item includes expenses repayments of income received
the State budget on the revenue accounts in the past years, and are therefore not
classified as negative revenue, but as a positive expenditure (for organizational
State are not released from the revenue of the State budget, but the accounts of the
expense accounts). ".
37. In annex v, part B, the following filling 6349 items:
"Investment transfers to other public budgets of territorial levels than municipalities,
regions and regional councils, is currently voluntary volumes. ".
38. in annex V, part B, item 635 podseskupení name:
"Investment transfer to allowance and similar organizations."
39. In annex v, part C shall be added to the filling section 3513, which reads:
The activities of the workplace first aid medical service. It does not include the activities of
emergency medical services, these belong to the section 3533. ".
40. in annex V, part C, section 3514 name:
"The blood transfusion service and tissue establishments".
41. in annex V, part C, section 3515 name:
"Specialized out-patient health care."
42. in annex V, part C, subsection 352 reads as follows:
"352 institutional care
3521 University Hospital
The activity of health establishments of institutional care, which
are teaching hospital founded by the Ministry of health.
3522 Other hospital
The activity of health establishments of institutional care, which
are hospitals not listed elsewhere in subsection 352.
3523 specialized therapeutic institutes
Activity of medical devices referred to in § 36
paragraph. 1, 2 and 5 of the law No. 20/1966 Coll. on health care
of the people. It does not include acute care, specialised
such as kardiocentrum, trauma center,
Oncology institutes and the Institute for mother and child, if
in them is outweighed by the provision of acute care. Also here
does not include Spa care, convalescent, nursing homes and care in hospitals
for long-term patients and in specialised
Hospice-type devices (Hospice).
3524 Institutes for long-term patients
3525 Hospice
The activity of the in-patient hospice type, in which the
is provided by palliative and symptomatic care
persons in the terminal stage (§ 22a of law No. 48/1997 Coll.
on public health insurance and amending
and the addition of some related laws, as amended by
Act No. 340/2006 Coll.).
3526 balneal institutes, convalescent, nursing home
The activity of the medical facilities that provide hospital
preventive services using natural healing
resources or the climatic conditions, and convalescent homes and sanatoria.
3527 Highly specialised and single-subject
bed care establishments
The activities of the highly specialized departments of acute
care, especially kardiocentra, traumacentra and Oncology
of the Constitution.
3529 Other institutional care
These include for example. institutes and children's homes for
children aged from one to three years, which are medical
devices (Decree 242/1991 Coll., on the system
medical facilities established by District
authorities and municipalities). ".
43. In annex v, part C shall be added to the filling section 3533, which reads:
"The activities of the emergency medical services (§ 18b Act No. 20/1966 Coll. on health care
the people, as amended by laws No. 548/1991 Coll., no 290/2002 and no 28/2008
SB.). It does not include a water rescue service and mountain rescue service ".
44. In annex v, part C shall be inserted in section section 3533 3534,
which reads as follows:
"Right in healthcare Right 3534 patients except
Medical rescue services. ".
45. in annex V, part C, subsection 354 reads as follows:
"354 medical programs
3541 prevention drugs, alcohol, nicotine
and other addictive substances
Medical programs, whose main aim is the prevention of
before the drugs, alcohol, nicotine and other addictive
substances.
3542 HIV/AIDS prevention
Medical programs, whose main aim is the prevention of
acquired immune deficiency syndrome.
3543 of assistance to handicapped and chronically ill
Medical programs, whose main aim is to help
the disabled and the chronically ill.
3544 national program of health
3545 Programs palliative care
Medical programs, whose main aim is the provision of
palliative care, if they can be separated.
3549 other special health care
In particular, the crime prevention and other healthcare
programs. ".
46. in annex V, part C, section 3562 filling:
"The activity of the State Institute for drug control, and regional health
stations. ".
47. In annex v, part C filler section 3591 reads as follows:
"This includes contributions to international organisations and international
seminars and similar events for the purpose of international cooperation. Item
also includes activities related to health care, which was provided
Czech citizens outside the Czech Republic, and with the health care provided
foreign nationals in the Czech Republic, which are borne by the
from public budgets, in addition to the public health insurance. ".
48. In annex V, part C of the refill section: 3611
"Support for the individual and, where appropriate, cooperative housing construction except
support of building savings and mortgage loans. ".
49. In annex V, part C, the following paragraph for paragraph 3614, 3615
which reads as follows:
"3615 Support of building savings and mortgage loans".
50. In annex V, part C, the following paragraph in section 3802, 3803
which reads as follows:
"3803 Technology Agency of the Czech Republic
The activities of the Technology Agency of the Czech Republic according to the
§ 36a Act No. 130/2002 Coll., on the promotion of research,
experimental development and innovation of public funds
and amending certain related laws (law
on the promotion of research and development), as amended by law
No 110/2009 Sb. ".
51. In annex V, part C, under section 39, the following section 3809 which
added:
"39 other activities related with the services for the population
390 other activities related with the services for the population
3900 other activities related with the services for the population
Activities belonging to the Group 3-services for the population,
that does not fit into its other sections. They are the
noncommercial activities aimed at training in the broadest
the meaning of, information on matters of public
benefit the public interest activity of Association, meetings of
and the exchange of experience of persons engaged in interest
or a similar activity (own leisure activity
However, belongs to the subsection 342), including activities to strengthen the
historical awareness and familiarization with the past
and other similar activities which cannot be classified in other sections.
For example, the subsidies would have belonged to different organizations
Remembrance, resistance fighters or people affected by
dictatorial regimes or the civic association
dealing with the public beneficial activities, etc.
If such activity cannot be included in the other sections. ".
52. in annex V, part C, sections 4112 and 4113:
"4112 invalidity pensions for disability of the third degree
Czech social security administration spending on pensions,
the amount of which shall be determined pursuant to § 41 para. 1
(a). 2 (a). c) of Act No. 155/1995 Coll., on pension
insurance, as amended by laws No. 211/2008 and no. 306/2008 Coll.
4113 invalidity pensions for disability of the second
the degree of
Czech social security administration spending on pensions,
the amount of which shall be determined pursuant to § 41 para. 1
(a). 2 (a). b) of Act No. 155/1995 Coll., on pension
insurance, as amended by laws No. 211/2008 and no. 306/2008 Coll. ".
53. In annex V, part C, the following paragraph for paragraph 4116 4117,
which reads as follows:
"4117 invalidity pensions for disability of the first degree
Czech social security administration spending on pensions,
the amount of which shall be determined pursuant to § 41 para. 1
(a). 2 (a). c) of Act No. 155/1995 Coll., on pension
insurance, as amended by laws No. 211/2008 and no. 306/2008 Coll. ".
54. in annex V, part C, section 4122:
"4122 Ošetřovné
Ošetřovné pursuant to section 39 to 41 of Act No. 187/2006 Coll.
on health insurance, as amended by laws No. 261/2007 Coll.
No. 239/2008 Coll., no. 305/2008 Coll., no 306/2008 Sb.
and no 41/2009 Coll. includes supplements support
family member care benefit under the repealed Act
No. 54/1956 Coll., on sickness insurance of employees,
as amended. ".
55. in annex V, part C, section 4123 name:
"The compensatory allowance in pregnancy and motherhood".
56. In annex V, part C, section 4181 repealed.
57. In annex V, part C of the refill section: 4182
"This is a benefit paid in accordance with § 33 of Decree No. 182/1991 Coll. in
amended by decrees no. 28/1993 Coll., no. 205/1995 Coll., No 138/1997Sb., no.
139/1997 and no 552/2002 Sb. ".
58. in annex V, part C, section at the end of the following sentence refills 4189
"They also include payments for the care of a person in accordance with § 80 to close
85 of Act No. 100/1988 Coll., on social security, in the version in force in
on 31 December 2004. in December 2006, that is, with effect from 1 January. January 2007
replaced by a contribution to care under section 7 to 31 of Act No. 108/2006 Coll.
social services (item 14), and that in some cases
paid until 31 December 2006. December 2008 under art. (II) point 5 of law No.
109/2006 Sb. ".
59. in annex V, part C, subsection 431:
"431 social counselling
4311 Basic social counselling
Basic social counselling according to § 37 para. 2 of the Act
No. 108/2006 Coll., on social services.
4312 professional social counselling
Professional social counselling according to § 37 para. 3 and 4
Act No. 108/2006 Coll., on social services.
4319 other expenses related with social advice ".
60. In annex V, part C, the following paragraph for paragraph 4391 4392,
which reads as follows:
"4392 Inspection providing social services
Inspections provide social services under section 97 to
99 of Act No. 108/2006 Coll., on social services, in
amended by Act No. 206/2009 Coll. ".
Article. (II)
Transitional provision
When classification of revenue collected and expenditure effected by the end of the year
2009 it budget structure provided for by Decree No 323/2002 Sb.
in the version in force until the date of entry into force of this Decree.
Article. (III)
The effectiveness of the
This Decree shall take effect on the date of publication.
Minister:
Ing. J v r.
