463/2016 Sb.
DECREE
of 21 June 1999. December 2016,
amending Decree No 327/2002 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 law no 250/2000 Coll., on the
local budgets, budgetary regulations, as amended by Act No. 477/2008
Coll.:
Article. (I)
Decree No 327/2002 Coll. on budgetary, as amended by Decree No.
568/2002 Coll., Act No. 484/2003 Coll., Act No. 440/2006 Coll.
Decree No. 233/2007 Coll., Decree No. 303/2007 Coll., Decree No.
175/2009 Coll., Decree No 357/2009 Coll., Decree No. 51/2006,
Decree No. 452/2007 Coll., Decree No. 96/2012 Coll., Act No. 493/2012
Coll., Decree No. 464/2013 Coll., Decree No. 362/2014 Coll. and Decree No.
56/2016 Coll., is amended as follows:
1. in article 3, the following new paragraph 3a, including the title reads as follows:
' section 3a
For a more detailed and more sort of revenue and expenditure
Organizations can use for more detailed or more classification of revenue and expenditure.
More detailed sorting means sorting according to the revenue and expenditure aspects
laid down in section 1a and 2 to even lower than the sorting units
sorting units laid down in paragraph 3. The next sorting means sorting
income and expenditure by other aspects than just the justifications set out in §
1A and 2. ".
2. in annex V, part A, the following chapter shall be inserted a new chapter 358, 359
to read as follows:
"Chapter of the National Office of the budget Council of 359".
3. in annex v, part A, the following filling chapter 371, which reads: "to the
This chapter covers the revenue and expenditure of the authority for the supervision of management
political parties and political movements (art. 19 to 19 of Act No. 424/1991
Coll. on Association in political parties and political movements, in
amended by Act No. 302/2016 Coll.), which came into being on 21 February 2006. September 2016 and is
According to § 2 section 14 of Act No. 2/1969 Coll., on establishment of ministries and other
Central Government authorities of the Czech Republic, as amended by Act No.
302/2016 Coll., the central State authority. ".
4. in annex V, part A, the following chapter shall be inserted a new Chapter 372, 373
to read as follows:
"Chapter 373 Office for access to transport infrastructure
This chapter covers the revenue and expenditure of the Office for transportation access
infrastructure (Act No. 320/2016 Coll., of the Office for transportation access
infrastructure) which is formed on 1 May 2004. April 2017, and is in accordance with § 2, point 15
Act No. 2/1969 Coll., on establishment of ministries and other central bodies
the State administration of the Czech Republic, as amended by Act No. 319/2016 Coll.
the central State authority. ".
5. in annex V, part B, 111 in podseskupení, the words "of the
income "shall be replaced by the words" No. 586/1992 Coll., on income taxes, as amended by
amended ".
6. in annex V, part B, item 1111-1113:
"1111 income tax paid to the payer
Income tax on the income of natural persons (§ 2 and 21a of the tax law
income) paid by the payer (section 38 c of the same law). It is a tax on income from
dependent work (section 6 of the Act).
1112 income tax paid by the taxpayer
Income tax on the income of natural persons (§ 2 and 21a of the tax law
income) paid by its taxpayers (§ 2 of the same Act). It is the tax paid
According to the tax returns of income tax of physical persons (§ 38 g-38i
of the Act).
1113 personal income Tax Withholding
Income tax on the income of natural persons (§ 2 and 21a of the tax law
revenue) according to a special withholding tax rates (section 38d of the same
of the Act) ".".
7. in annex V, part B, item in 1333, the words "charges from
the agents "shall be replaced by the words" storage fees "and the words" Atomic
the Act "are replaced by the words" § 118 to 135 of Act No. 263/2016 Coll., Atomic
the law ".
8. in annex V, part B, item 1351, 1355 1352 and deleted.
9. in annex V, part B, item following item 1354, 1356
to read as follows:
"1356 Income payments for mining and geological works
(1) the revenue of the Czech Mining Authority, the Ministry of industry and trade,
Ministry of the environment and the communities from the payment of the total space
and the payment of earned minerals under section 33a-33w Act No. 44/1988 Coll.
on protection and utilization of the mineral wealth (the top Act), as amended by law
No 89/2016, according to the Government Regulation No. 98/2016 Coll., on rates
the remuneration.
(2) the revenue of the communities from the fees for permission to perform a bearing survey
under section 4b of the Act No. 62/1988 Coll., on geological works, as amended by
Act No. 366/2000 Coll. ".
10. in annex V, part B, item filling 1372 reads: "the fee pursuant to § 34
(a). and) Act No. 263/2016 Coll., the Atomic Act, and section 2 of the Government Ordinance No.
347/2016 Coll., on the rates of the fees of the professional activity of the State Office for
nuclear safety ".
11. in annex V, part B, item filling 1373 reads as follows: "the fee pursuant to § 34
(a). b) of Act No. 263/2016 Coll., the Atomic Act, and section 3 of Decree-Law No.
347/2016 Coll., on the rates of the fees of the professional activity of the State Office for
nuclear safety ".
12. in annex V, part B, item 1373 following podseskupení
138 entries as follows:
"138 taxes, fees and other similar financial implementation in the areas of gambling
Games
1381 tax on gambling
This item refers to tax in accordance with Act No. 187/2016 Coll., on income tax from
gambling, which is effective from 1 January 2006. January 2017.
1382 voided the exhaust from the Lotteries and similar games in addition to the slot
instruments
Master of exhaust from lotteries and other similar games as part of the sixth
Act No. 202/1990 Coll. on lotteries and other similar games, as amended by
Law No. 458/2006, no. 215/2013 Coll. and no 380/2015 Coll., cancelled with
effect from 1. January 2017, Act No. 186/2016 Coll., on games of chance,
with the exception of parts of levy in the amount of the partial removal of the slot
Instrumentation and other technical game controllers (part of the levy under section
41i para. 3 this Act). Part of the levy in the amount of the partial removal of the
slot machines and other technical game facilities include
Click 1383. The item also includes master of 1382 drainage of part of the proceeds
from the operation of lotteries and other similar games on the public benefit
the purpose of that was by law No. 458/2011 Coll. abolished. 1382 entry is 1.
January 2017 set up for income that until 31 December 2006. December 2016 belonged to
item 1351, which is effective from 1. January 2017 canceled.
1383 voided the removal of slot machines
Run-out part of the levy of the Lotteries and other similar games as part of the
the sixth Act No. 202/1990 Coll. on lotteries and other similar games, in
the text of the law No. 458/2006, no. 215/2013 Coll. and no 380/2015 Sb.
repealed with effect from 1. January 2017, Act No. 186/2016 Coll.
games of chance, in the amount of the partial removal of slot machines
and other technical game controllers (section 41i (1) of the Act).
The rest of the removal of the item belongs to 1382. 1383 entry is 1. January 2017
set up for income that until 31 December 2006. December 2016 belonged to 1355, the item
that is, with effect from 1. January 2017 canceled.
1384 Cancelled exhaust for State supervision
Master of computer chip for the State supervision of the Lotteries and other similar
the games, which until 31 December 2006. December 2016 belonged to 1352. "item.
13. in annex V, part B, item 164 podseskupení repealed.
14. in annex V, part B, item in 2119, the first sentence indicates the
as to paragraph 1, the second 2, and the third as paragraph 3 and in
paragraph 2, the words "on its real estate easement with the nature
Services [section 14, paragraph 1 (b), (c)) of Act No. 235/2004 Coll., on value added tax
value] "shall be replaced by the words" the right to build on his land (section 1240-1256
of the Civil Code) or to their stuff (easement § 1257-1308
of the Civil Code). ".
15. in annex V, part B, item in 2146, the words "seventh and eighth
the phrase "shall be replaced by" paragraph 6 ".
16. in annex V, part B, item name 2343, the words "payments"
replaced by the words "the Treasury payments" and refill items added: "income
the Treasury tender by the cancelled section 32a of the Act No. 44/1988 Coll., on
the protection and utilization of mineral wealth (the top Act), as amended by laws
No 541/1991, no. 366/2000 Coll., no 315/2001 Coll., no 3/2005 Coll. No.
386/2005 Coll. and no 281/2009 Sb. Revenue from payments made for the year 2017 and
other years in accordance with § 33a-33w Act No. 44/1988 Coll. as amended by Act No.
89/2016 Coll., which is effective from 1 January 2005. January 2017, and which was section 32a
cancelled, include the item, 1356. The include the fee under section 4b of the Act
No 62/1988 Coll., as amended by Act No. 366/2000 Coll., inkasovaný from 1. January
2017. ".
17. in annex V, part B, item filling 2511: "Government revenue
the budget in the amount of 20 percent of customs duties levied by the Customs Administration
Regulation of the European Parliament and of the Council (EC) no 952/2013
the customs code of the Union, and Act No. 242/2016 Coll., the Customs Act, on
a special bank account not subject to budgetary. Of of
duty leads to a separate account, with 80 percent of the converts to the budget
The European Union and 20 percent to the State budget [article 2, paragraph 1 (a))
(a). 3 Council decision 2014/335/EU, Euratom on the system of own
resources of the European Union]. ".
18. in annex V, part B, item 413 in podseskupení text
"4133 4134, 4137, 4138, 4139, and" is replaced by the text "4133-4139" and
paragraph 3 shall be replaced by paragraphs 3 and 4 are added:
"(3) the Monetary Fund means the tool for collecting, storing, and
the issue of funds to enable payment or withdrawals to
the request, which the legislation or its owner has set the mode
consisting mainly of what resources it and for financing
What is used. It is the bank account except deposit account book
(section 2675 2662 to civil code) if it meets this condition,
where appropriate, linked with another account or cash register (vyúčtovávanými
on it), or a group or system. It can also be a cashier
used separate registers (tank items 4138
and 5348). Also, it could be a place on such a bank account or in the
such box office, if any, associated with other such accounts or sites on the
them or cash or points in them, as well as their group or
the system. Not a deposit account book (section 2676-2679 of the civil
Code) or deposit, lump-sum deposit including deposit confirmed
the party holding the worksheet (section 2680 and 2681) nor any other deposit, even
If the agreement is called a contract for the term deposit
or contract for the term deposit account, or other tool
non-payment or withdrawals on demand. Transfers of
resources to these instruments include the item, 8118, 8228 8218 and 8128
and the transfer of them to items 8117, 8127, 8217 and 8227.
(4) on the podseskupení 413 items include income from transfers between financial
funds of the same organisation, regardless of whether the transfer is made between
Bank accounts, bank account, and a separate ticket office (paragraph 1
4138 items) or filling between the separate cash desks. It belongs to them and
income from transfers within cash funds with the exception of transfers between accounts
the State budget and transfers between bank accounts and vyúčtovávanou
cashier. ".
19. in annex V, part B, item in the first sentence indicates the 4134
as to paragraph 1, the second two and the third paragraph as paragraph 3 and
the following paragraph 4 is added:
"(4) the item does not belong to the bank account receiving 4134 budget from
a separate Treasury funds forming part of the budget of the community,
counties, municipalities, or the volume of voluntary Regional Council, such income
include the item 4140. ".
20. in annex V, part B, item 4138 in the present text
become paragraph 1, in the first sentence, the word "works" is replaced by
the words "can work", the words "and expenses" shall be inserted after the word "initially"
and the words ' and ', the words ' bank account ' and the following
paragraph 2, which reads as follows:
"(2) item 4138 indicates that the transfer has taken place of a separate
the cash register and it's transfer budget of municipalities, regions, voluntary
the volume of the municipalities or Regional Council. Classified according to the amount received on her
the budget of the bank account of funds from a separate cash register
forming in her part of the funds of the budget (expenditure from her on the
This transfer is added to the item and the amount accepted 5345) between cash
the money in a separate box office from the budget funds
in another separate cash desk (expenditure from her on this conversion shall be classified on the
item 5348). ".
21. in annex V, part B, item 4139 following podseskupení
414 items added:
"414 transfers from own funds over the year
4140 transfers from own funds over the year
(1) the Income of the funds that were transferred from another
the Fund's own money, at the beginning of the year in the event that their expenditure from
such Monetary Fund were made in the previous year.
(2) the Receipt of funds from your bank account at the end of the year, from
which will be written off at the beginning of the following year, in particular if the
at the end of the year, selected the cash using a credit card and made up
the Treasury, however, is debited from the bank account to which the payment
card is issued, it will be up to in the following year. ".
22. in annex V, part B, paragraph 2 of the filling class 5, the words "of this
goods ' shall be replaced by "of the delivered goods or upon delivery of the services of his
expenses, or the cost of travel ", in paragraph 6, first sentence, the word
"Organization" shall be replaced by "of the State" and at the end of
charges shall be added to paragraph 8 to 17, shall be inserted:
"(8) for the classification of expenditure on items it does not matter whether the Organization
expenditure shall be carried out from a bank account or cash desks located in the territory of the country
or abroad, nor on whether the expenditure is carried out for the benefit of
bank account or cash desks located in the country or abroad.
(9) in the case of expenditure on purchases (grouping items 50, 51, 59, 61, 62 and 69)
the zoning, are carried out for the benefit of domestic and foreign
persons. The exception are the member contributions and similar payments to foreign
legal persons, which are the equivalent of membership rights; These
# 5179 expenditure item belongs on items from podseskupení items
55. The exceptions are also the penalties paid by the European Union, the place on the
item entry belongs on 5191 5512. Foreign legal person with
means a legal person located outside the territory of the Czech Republic (§ 3024
paragraph. 1 of the civil code, § 26 para. 1 of law No 91/2009 Coll., on
private international law) and foreign natural person (foreigner)
a natural person who is not a citizen of the United States (§ 26 (1)
and section 28 of Act No. 91/2009 Sb.).
(10) Transfers to domestic parties include the items from the Group 52, 53,
54, 57 and 67, and podseskupení 561 to 566, 631-637, and 641 to 646 and
transfer to foreign persons on items from the grouping of 55 and from
567 podseskupení, 638 and 647, depending on if they are non-investment, or
investment, in which persons are provided, whether they are non-repayable or
recoverable and, where applicable, the grant of the title, regardless of
to do it, when they are provided on the Czech territory, abroad, in Czech
the territory abroad or from abroad to the Czech territory (paragraph 8). On
items from the grouping of 55 also includes membership fees and similar payments
foreign legal persons, whose consideration is membership
law, and the penalties paid by the European Union (paragraph 9).
(11) for the ordinary and capital expenditure, the inclusion of the item
does not depend on whether the expenditure was authorized or unauthorized.
(12) for the ordinary and capital expenditures for the acquisition of values also applies that the
the inclusion of the item does not depend on it, if it was a contract, according to which
the second party shall provide things, services, work, performance, or the rights and
the Organization will pay for them, concluded for the benefit of the organization or a third
the parties (article 1767 and 1768 of the Civil Code).
(13) For ordinary and capital expenditures for the acquisition of values by
favour of a third party (paragraph 12), although these values are
This is necessary to enable the person to carry out for the benefit of the Organization, the expenditure
on them shall be placed on the item by the type of the captured values without
matter to which the item belongs to the expenditure on the acquisition of values from this
person, such as a reward or a remitted as an interpreter for the passed
interpreting abroad made as a service (delivery)
5169 item be included on the expenditure for the ticket (poddodávku suppliers),
It has provided, shall be placed on the item 5173, although for tax purposes
her remuneration consists of the sum of these two amounts.
(14) for the classification of expenditure on the acquisition of values, click not selected
nor whether the price paid in advance or after delivery, all at once or in
instalments and the unit number of things or work performance, the volume of services
or the amount or strength of rights is to determine the total cost of the shipment is selected,
for example, if the total cost of the lease of a copying device or
the lease associated with other services (for example, with the normal maintenance or
supply of toner or paper) multiplies the agreed amount for the
the date of the lease and the number of days after which the tenancy continues, the product of the agreed amount for the
okopírovanou page and the number of pages that the tenant during the lease
will copy, or, where appropriate, the product of the agreed amount per kilowatt hour
electricity applied to the copy, and the number of kilowatt hours
consumed on the copy for the duration of the lease or rental prices
car rental period that derives from, or mileage.
(15) the inclusion of the item is governed by a kind of acquired values with the exception of
expenditure on the payment of value added tax, when an organization that is
a payer of value added tax, as a Subscriber, you may decide that the
the payment of this tax in place of the item will be classified on the 5362 item
which include expenditure for the supplied value.
(16) if the acquisition of the property (purchase, an Exchange, or license
the contract) depends on the classification of expenditure on the acquisition of an item from the
size (for example, the classification of expenditure on a store-bought computer for 40 thousand CZK
or less, which belongs to the item, as opposed to spending on 5137 computer
purchased for more than $40,000, which belongs to the item 6125) and this
Once the payment is made to the expenditure, the expenditure total (the sum is decided by the
installments).
(17) for the classification of expenditure on an item shall be decided by the legal status of
the implementation of expenditure. Legal fact occurring later cannot have the
result in the reclassification of expenditure to another item. If your organization cannot
all the necessary information on the legal status of the implementation of expenditure
get even with the efforts that can reasonably be required of her,
for example, information about the value in the Group acquired values
predominant (paragraph 3), the organisation estimates the State. ".
23. in annex V, part B, item: 5027
"5027 Cash requirements of soldiers in reserve in the
Standartenführer Dr. Hans nockemann, extra charge and a replacement for the non-compensatory time off
the soldiers, who entered the performance of military service (soldiers in ambush
on the service), pursuant to section 8 (2). 2 and section 23 and 24 of Act No. 45/2016 Coll.
the service of soldiers in reserve. ".
24. in annex V, part B, item in the present text 5029
become paragraph 1, it shall be deleted, the words "rewards to soldiers in
abroad, "and" special allowances granted in foreign currency
members of the Czech Army, who perform services abroad "and the following
paragraphs 2 and 3 shall be added:
"(2) on this item is classified and the surcharge for service abroad
provided by the soldiers of the occupation and risk allowance provided
civil servants under section 44b of Act No. 219/1999 Coll., on the
the armed forces of the Czech Republic, as amended by Act No. 46/2016 Sb.
(3) the item includes 5029 payments for service abroad and rewards
the soldiers, who entered the performance of military service (soldiers in ambush
on the service), under section 23, 25 and 26 of Act No. 45/2016 Coll., on the service of soldiers
waiting in the wings. ".
25. in annex V, part B, item filling 5038: "on this item belongs
premiums paid by the Organization as employers under section 365
paragraph. 1 of Act No. 262/2006 SB., labour code, as amended by Act No.
205/2015 Coll. pursuant to section 205d of Act No. 65/1965 Coll., the labour code, in the
the text of the law No. 37/1993 Coll. and no. 220/2000 Coll. and Decree No.
125/1993 Coll., laying down the conditions and rates of legal insurance
the employer's liability for the damage in an industrial accident or disease
profession, as amended, Česká pojišťovna, a. s., or
Cooperatives, insurance, a. s. ".
26. in annex v, part (B) in paragraph 3 the sentence 5041 items filling the third
be deleted and at the end of the filling, the following paragraph 5 is added:
"(5) in the classification of expenditure on item 5041 does not act the price at which the
permission to enjoy the intangible assets purchased shelf-life of this
assets or the duration of the privilege, if it is shorter than the period of application of
assets. ".
27. in annex V, part B, item 5042 in the first sentence and the second for
the words "computer programs", the words "(the software) and databases" and
at the end of the filling is added the sentence "When the classification of expenditure on item 5042
does not decide the price at which the permission takes, shelf life
the computer program or database, the use of which this permission
allows you to, nor its duration is shorter than the shelf-life. ".
28. in annex V, part B, item 51 group a inserts new
podseskupení 512 entries, as follows:
"512-limit real burdens
5122-limit real burdens
Click 5122 classified payment body of the Organization in its
getting set up on their stuff easement (section 1257 to 1308 of the civil
Code), if there is no expenditure under this right part of the expenditure on the acquisition of
construction and does not exceed the total price that the Organization pays for them, 40
thousand CZK. Expenditure on allowances easements include click 6142. ".
29. in annex V, part B, item 5131 in cartridge, the first sentence indicates the
as paragraph 1 and the second as paragraph 2 and the following paragraphs 3 and 4,
shall be added:
"(3) this item includes expenditures for the purchase of food in order to ensure
free meals to soldiers who entered the military operating performance
Services (soldiers in ambush on the service), pursuant to section 18 of Act No. 45/2016 Coll.
the soldiers in an ambush.
(4) on an item to be classified and 5131 expenditure on purchase of food in order to ensure
free meals to members of the security forces under section 77
paragraph. 11 (a). I) Act No. 361/2003 Coll., on the prison service
members of the security forces. ".
30. in annex V, part B, item in the second in the sentence is 5136 Word
"contents" is replaced by "paragraph 2" cartridges.
31. in annex V, part B, item in the present text 5139
shall become paragraph 1 and the following paragraph 2 is added:
"(2) the item includes 5139 expenditure on the purchase of flowers and mourning and
decorative wreaths, if any local government unit or
exceptionally, the branch of the State takes. Spending on flowers
to be passed to someone else, include the item 5194. ".
32. In annex V, part B of the entry in the third sentence in 5146 brackets
the words "seventh and eighth sentence" shall be replaced by "paragraph 6".
33. in annex V, part B, item 5166 in the first sentence indicates the
as to paragraph 1, the second 2, third and fourth paragraph 3 as
as paragraph 4 and the following paragraph 5 is added:
"(5) the item does not belong to the Organization spending 5166 in favour
service providers that enter into the price that a provider
the organization charges; the Organization shall include expenditure on items as always
the type of the captured values (paragraph 13 of the fillings of class 5). ".
34. in annex V, part B, item in paragraph 1 read: 5169
"(1) the expenditure on the purchase of services not classified in previous entries, include
here for example. the expenditure of the organizational components of the State to ensure racing
catering by other organizational units of the State or other
legal or natural person, on payment of the price of meals this organizational
the State or person under the contracts concluded with it on the basis of § 4
Decree No. 430/2001 Coll., on the costs of meals and their
payment orders in the organizational components of the State and State-funded
organizations. ".
35. in annex V, part B, item 5171 in paragraph 7 is added:
"(7) in this item include the value added tax paid by the organizations of the
the transferred tax obligations (section 92a of Act No. 235/2004 Coll., on income tax from
value added tax, amended by law No 47/2007 Coll., no 502/2012 Coll. No.
360/2014 and no 243/2016) for the works (section 92e Act No.
235/2004 Coll., as amended by law No 47/2006 and no. 507/2009 Sb.)
made for the purpose of repairs or maintenance, and that in the event that the Organization
decision (paragraph 15 fillings of class 5). ".
36. in annex V, part B, item 5172 in the first sentence, the words
"software and other ' shall be deleted, the words" programs "in both cases
the words "(software) and databases," and after the words "in particular
case "shall be inserted the words" or if their application does not exceed
the year ".
37. in annex V, part B, item 5173 filling in paragraph 1, the words
"prosecutors", the words "§ 20 and 21 of Act No. 45/2016 Coll.
about the service of soldiers waiting in the wings ", in paragraph 2, the word" working "
the words "or business" and paragraph 4 shall be replaced by the paragraph 4, 5
and 6 are added:
"(4) on an item 5173 does not include travel expenses, that the Organization
provided in accordance with the legislation of the parties, which shall carry out the civil
obligation (article 202 of the labour code) or for her to perform other acts in the
general interest (§ 203 of the labour code) or other external independent
activity, such as travel allowances under section 158 paragraph 2. 10 criminal
procedure, § 130 paragraph 1. 4 of the Act on courts and Judges Act, § 15 para. 9 of the law on
universities, § 184 para. 1 of the Education Act, § 22 para. 3 of the law on
advocacy and § 13 para. 1 and 4 of the implementing Decree No. 177/1996 Coll.
(the bar fare), as amended, § 87 para. 1 sentence
the third enforcement code, § 107 of the tax code, section 79 and section 2 of the code of administrative procedure
up to 5 implementing Decree No. 520/2005 Coll., section 106 to 107 notarial procedure and
§ 16, § 17 para. 2 and § 19 of the implementing Decree No 196/2001 Coll. (the notarial
tariff), as amended, section 139 of the civil procedure or
section 58 of the administrative judicial procedure; These refunds include the item 5192.
(5) on an item 5173 other expenses include the nature of the travel expenses
(paragraph 1) and direct expenditure to ensure the paths (paragraph 2) of persons who
for the Organization of carrying out an activity or activities
organizations participating in or in connection with its activities, and
including the expenditure on the poddodávky suppliers (paragraph 13 of the filling of the class
5.) However, it does not include parts of payments to vendors who supply price
includes the cost of the travel expenses, or its or their
employees and is in the invoice. Spending on things, services, work,
performance, or rights (for the supply) are classified on the items according to their
nature, no matter what their spending or the cost of the supplier in the price
delivery counts.
(6) the entry does not include expenditure on 5173 tickets, meals, and accommodation
unrelated to the activities of the Organization, and spent from social
reasons, such as spending on tickets for travel on foreign guests
to visit sights, cultural events or sports
actions. These expenses include click and 5169 tickets
landmark objects, cultural performances and sporting events on the
5194. "item.
38. in annex V, part B, item 5179 in paragraph 15:
(15) the item includes contributions 5179 clubs and associations (section falls
214-302 of the Civil Code) and the other legal persons that
be entered into the Federal Register (§ 26 (1) of law No 304/Sb.
the public registers of legal entities and natural persons) (hereinafter referred to as
"the Association"), with registered offices in the Czech Republic, organization spoluzaložily
or become their members (organizational units of the State after completion of the
conditions referred to in section 29 and section 30 paragraph 2. 2 of Act No. 219/2000 Coll., on property
The United States and its representation in legal relations, as amended by
Act No. 51/2016), posts that do not have the nature of transfers,
but they are provided as consideration for the membership rights. Member
posts and similar associations of legal entities, which are foreign
legal persons (§ 3024, paragraph 1, of the civil code, section 26 (1)
the second sentence of the Act No. 91/2009 Coll., on private international law) and
bring together legal entities of different States (international non-governmental
Organization), include the item 5542. Transportation associations based in the United
the Republic belongs to the items, 5622, 6322 5222 and 6422 and transportation associations
and similar legal persons located outside the territory of the Czech Republic
5531 items, 5532, 5670, 6380 and 6470. The same applies to the so-called.
Euroregions are societies. ".
39. in annex V, part B, item 5179 in cartridge in paragraph 16, the words
"Paragraph 15 shall also apply to the payment of the same species associations and similar
organizations that are not established under Czech law, if
not directed abroad. These include "shall be replaced by the words" on this item
include "," number 5532 "are replaced by" 5541 "and at the end the following
the phrase "transfers to the European grouping for territorial cooperation, based on the
the Czech Republic belongs to the 5329 items, 5649, 6349 and 6449 and
based out of them on items, 5670, 6380 5511 and 6470. ".
40. in annex V, part B, item in the following paragraph 18 5179,
19 and 20 are added:
"(18) the same as for posts associations (paragraph 15), applies to the
posts of interest Association of legal entities, even if the nepřeměnily on
the Association, and shall be governed by the legislation under which it arose (section 3051 law
No. 513/91 Coll., the civil code, and section 20f-20 k of the Act No. 40/1964 Coll.,
the civil code, as amended). Nature of payment
membership fees paid by these associations based in the United
Republic are classified, click 5179 and located outside the Czech Republic
Click 5542. Transfers the interest Association of legal entities and
similar legal persons based in the Czech Republic belongs to the items
5229, 5629, 6329 and 6429 and transfers the interest Association of legal entities
and similar legal persons located outside the territory of the Czech Republic
5531 items, 5532, 5670, 6380 and 6470. The payments are classified as so called.
euroregionům, if the interest associations of legal entities.
(19) the item includes payments associations 5179 and professional chambers to
payment of the contributions of their employees, if the territorial
local authorities or, exceptionally, the organizational units of the State for its
the employee pays. If the contributions paid by employees themselves
and the organization provides compensation for them them, include the expenditure on such
refunds on item 5192.
(20) click 5179 classified the founders of public research
institutions (§ 2, paragraph 2, of Act No. 341/2005 Coll., on public research
institutions) cash contribution to these institutions (article 28, paragraph 1, of the same
of the Act) ".".
41. in annex V, part B, item in the present text 5189
shall become paragraph 1 and the following paragraph 2 is added:
"(2) on this item are classified and transfers of funds that
has the recipient after the fulfilment of commitments to beneficiaries or plátcových
other person or after termination of the contractual relationship between the payer and the payee
or another person, in particular the guarantee return payer (deposit) under section 2010 and
subs. the civil code and other legal provisions, to provide the
is in the money. ".
42. in annex V, part B, item 5191 in the present text
shall become paragraph 1 and the following paragraph 2 is added:
"(2) the item includes 5191 penalties paid to foreign persons, but not
the penalties paid by the European Union, you include the entry ". 5512
43. in annex V, part B, item in the following paragraph 13 5192
up to 16 shall be added:
"(13) on this item also includes the compensation that organizations provide
persons who perform work for them and who have suffered
an accident at work or an occupational disease (under § 271a-271j Act No.
262/2006 SB., labour code, as amended by Act No. 205/2015 Coll., section 102 to
110 of Act No. 361/2003 Coll., on the service of members of the
security forces, as amended by law no 530/2005 Coll. and no 306/2008
Coll., section 116 to 125 of the Act No. 221/1999 Coll., on professional soldiers, in
amended by laws No. 254/2002 Coll., no 272/2009 Coll., no 306/2008 Coll., and no.
332/2014 Coll., section 124 of the Act No. 234/2014 Coll. on State service, and
the other).
(14) on an item of expenditure to be classified and 5192 Ministry of defence
financial support to employers whose employees work from nekonali
because of the occupation to the performance of the planned regular military exercises (section
12 the armed services Act) or planned services in the operating deployment (section 12a
the armed services Act), and self-employed persons called to
the performance of such use or such services under section 36 to 38 of Act No.
45/2016 Coll., on the service of soldiers in reserve.
(15) 5192 are also classified Department of Defense spending,
which the soldiers of the occupation are replaced by their transport expenses on
the path of preventive or rehabilitation or emergency medical care,
the transport and removal expenses of their members and their households in
moving in the important interests of the service, the way their expenses and their
wives and dependants on annual leave or vacation
and travel expenses upon termination of employment to the place of permanent residence
or the port of entry in accordance with § 92 para. 2 Act No. 221/1999 Coll., on the
soldiers of the profession, as amended by Act No. 254/2002 Coll.
(16) this item includes also refunds paid legally or
unauthorized employees for member associations and professional contributions
Chambers paid employees, who are their members, and other
rightly or wrongly paid out compensation of employees for their
expenses connected with their work, for example, expenditure on administrative management
fees for receiving requests for the release of the statement from the record
punishment. ".
44. in annex V, part B, item 5194 in cartridge, the words "§ 26 para. 1
(a). d) 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, and "are deleted.
45. in annex V, part B, item 5222 in cartridge, the first sentence indicates the
as to paragraph 1, the second as paragraph 2 and paragraph 3 shall be added,
added:
"(3) 5222 include non-capital transfers Guild
legal persons established under section 20f et seq.. the repealed Act No.
40/1964 Coll., the civil code, as amended (section 3050
the first sentence of the law No. 89/2009 Coll., civil code), including
non-investment transfers so called. euroregionům if they are associations or
interest associations of legal entities based in the Czech Republic.
Non-capital transfers to the so-called. euroregionům located outside the territory of the United
the Republic belongs to the item "5532
46. in annex V, part B, at the end of the name of the grouping of 53 items added
the words "and the payment of taxes".
47. in annex V, part B, item in the second bracket 5339 sentence reads as follows:
' (other than legal persons, which are to be classified on the shuttles items 5332,
5333 and 5334) ".
48. in annex V, part B, item 534 in podseskupení, the following
the following paragraph 4 is added:
"(4) on the podseskupení 534 items include expenditure on transfers between financial
funds of the same organisation, regardless of whether the transfer is made between
Bank accounts, bank account, and a separate ticket office, or between
separate cash desks. It belongs to them as well as expenditure on transfers within cash
funds with the exception of transfers between accounts, the State budget and transfers between
bank account and cash register vyúčtovávanou. ".
49. in annex V, part B, item: 5343
"5343 canteen account Transfers
This includes transfers to its own canteen equipment
organisational units of the State on his canteen account (§ 3 (1).
3 Decree No. 435/2001 Coll., on the costs of meals and their
payment orders in the organizational components of the State and State-funded
organizations) and repayable advances racing cuisine food
(paragraph 10 of the same paragraph). ".
50. in annex V, part B, item in cartridge 5345 the present text
shall become paragraph 1 and the following paragraph 2 is added:
"(2) the item does not belong 5345 expenditure from the funds that make up the
part of the budget of the municipalities, regions, municipalities or regional voluntary volume
the Council's bank account to transfer to a separate checkout, such expenditure
include the item 5348. ".
51. in annex V, part B, item in the present text 5348
shall become paragraph 1 and the following paragraph 2 is added:
"(2) item 5348 indicates that the transfer was carried out to separate
the cash register and it's transfer budget of municipalities, regions, voluntary
the volume of the municipalities or Regional Council. Classified according to the amount released to it from
the budget into a separate bank account the Treasury between funds
forming part of the budget of the municipalities, regions, municipalities or voluntary volume
the Regional Council (receiving separate Treasury from this conversion shall be classified
Click 4134) and the amounts of funds from separate
cash registers that make up in her part of the funds of the budget between the
the funds forming part of the budget of the other separate cash registers
(her income from this transfer is added to the item 4140). ".
52. in annex V, part B, item 5349 following podseskupení
535 items added:
"535 transfers to own funds over the year
5350 transfers to own funds over the year
(1) the expenditure of funds on its own Monetary Fund to convert to
another custom of the Monetary Fund at the end of the year, is expected to be that
receive money in this Fund shall be made up in the following year.
Take place if the income was in the old year, the amount of the transfer
of 5350 discards the entries and assigns the item to the appropriate cash
the Fund, to which it is transferred.
(2) Expenditure which is debited from your bank account at the beginning of the year,
If this amount was selected out of him at the end of the preceding year,
in particular, the end of the previous year was selected in the cash
using a credit card and made up to the cashier, but written off from
bank account to which a payment card is issued, it was only in
the following ".
53. in annex V, part B, item at the end of the name podseskupení 536
the words "payment of taxes and other compulsory payments".
54. in annex V, part B, item in the first sentence indicates the 5362
as to paragraph 1, the second 2, third paragraph (3), as the fourth
up to the seventh and eighth as paragraph 4 as paragraph 5.
55. in annex V, part B, item in 5362, paragraph 3 reads:
"(3) the value added tax is always here in the event that her organization
the tax applies [§ 4 (1) (b), (e)) of Act No. 235/2004 Coll., on income tax
value added tax, as amended by law No 47/2007 Coll., legal measures
The Senate no 344/2013 Coll., Act No. 360/2014 Coll. and Act No. 243/2016
SB.] as a taxable person, which supplied the goods or
services for consideration within the framework of the implementation of the economic activities with the place
performance in the territory of the country (as a supplier) [article 2, paragraph 1 (a)), and (b)) of the Act
No. 235/2004 Coll., as amended by laws No. 502/2012 and no 344/Sb].
If it applies to the tax authority for another reason [because according to § 2 (2).
1 (b). c) or (d)) of Act No. 235/2004 Coll., as amended by Act No. 502/2012
Coll., or under section 92a-92i of Act No. 235/2004 Coll., as amended by law No.
47/2010 Coll., no 370/2007 Coll., no 502/2009 Coll., no 360/2014 and no.
243/2016 Sb.] (as a subscriber), you may decide that the payment of the
5362 instead tax will qualify for entry to which it belongs
expenditure per value whose delivery, supply, acquisition or importation (section 2 of the
paragraph. 1 of Act No. 235/2004 Coll., as amended by laws No. 502/2012 and no.
344/2013) is subject to this tax. ".
56. in annex V, part B, item 5362 filling in paragraph 4, sentence
the third and fourth are deleted.
57. in annex V, part B, item in the first sentence, the words 5424 "§ 81
paragraph. 6 of Act No. 220/1999 Coll., on the progress of the base or replacement services
and military exercises and on certain legal conditions of soldiers in reserve,
as amended by Act No. 305/2008 Coll. "shall be replaced by" section 45 of Act No.
45/2016 Coll., on the service of soldiers in reserve. ".
58. in annex V, part B, item in the first sentence, the word 5494
"E.g." is replaced by "expenditure", in the second sentence of the text "847-852"
replaced by the text "2884-2889", and for the first sentence, the following sentence "on this
the item also includes expenditure on State awards granted under law No.
157/1994 Coll., on State honors United States. ".
59. in annex V, part B, item in paragraph 5 shall be added to 5499,
which reads as follows:
"(5) on this item is classified and business post soldier on
housing under section 61a and one-off cash bailout soldier pursuant to § 63
Act No. 221/1999 Coll., on professional soldiers, as amended by Act No.
332/2014 Sb. ".
60. in annex V, part B, item 55 in the name of the grouping for the word
"transfers", the words "and related payments" and following its
filling:
"(1) to items grouping items 55 are classified non-capital transfers
(article 2, paragraph 2, second sentence of the Decree) to foreign persons (§ 26 (1) and §
28 of Act No. 91/2009 Coll., on private international law), with the exception of
social benefits, membership fees and similar payments to foreign
legal persons-international organization of which the consideration is
membership rights, and the penalties paid by the European Union (paragraph 10 refills class
5.) On items from podseskupení 551 and 552 are public
foreign legal persons (international government organizations and foreign
States of the European Union) and payments in the nature of contributions and penalties, on
items from podseskupení 553 transfers to foreign natural persons
(foreigners) and private foreign legal entities (foreign
legal persons established under private law and international
non-governmental organizations) and on items from podseskupení 554 Member
posts and similar payments to foreign legal persons-international
organizations, the consideration of which they are members.
(2) international organizations means the Association of legal entities
the various States, which are legal persons and the Czech Republic is
as such, it recognizes are based international treaty or
founding legal act as associations (Association or similar
legal entity) according to Czech or foreign law and the prevailing
activity is not a business.
(3) the international governmental organisations means the Association of States
based international treaty, such as the European Union (Notice No.
44/2004 Coll., m. s., and no. 111/2009 Sb. m. s.), the United Nations
(Decree No. 30/1947 Coll. and notice No 36/1999 Coll.), the Organization
The North Atlantic Treaty (Notice No 66/1999 Coll.), the Organisation for
economic cooperation and development (Notice No 266/1998 Coll.), the world
Trade Organisation (communication No. 191/1995 Coll.), the Council of Europe (Notice No.
123/1995 Coll.), the International Atomic Energy Agency (Decree No.
59/1958 Coll.), the World Health Organization (Decree No. 189/1948
Coll.), the United Nations Educational, scientific, and public education (communication
No 196/1947), the food and Agriculture Organization
European and Mediterranean countries for the protection of plants, etc., and also
Association of States or public legal entities of the different States on the basis of
legislation the supranational authority, for example, the European grouping of
territorial cooperation is located outside the territory of the Czech Republic established under
European Parliament and Council Regulation (EC) No 1082/2006.
(4) international non-governmental organizations shall mean the international
organizations other than the Government. These are, for example, the Organization children's Fund
the United Nations, the International Red Cross, the International Organization for
migration, etc. International non-governmental organizations are also legal
persons, who have been under the repealed Act No. 116/1985 Coll., on conditions for
the activities of the organization with an international element in the Czechoslovak
Socialist Republic, as amended, allowed to develop
activity and which are considered legal entities, which have set up in the United
the Republic of foreign branch Association or which have been set up or to which
According to him, was allowed to have its registered office in the Czech Republic and which shall be
for associations (section 126 of the Act No 304/2013 Coll. on public registers
legal entities and natural persons).
(5) international organisations are not commercial companies and cooperatives
[Act No. 90/2009 Coll., on commercial companies and cooperatives (Act on
commercial corporations)] including European companies [Council regulation
(EC) No 2157/2001, Act No. 627/2004 Coll., as amended
regulations], European economic interest groups [Council regulation
(EEC) No 2137/1985, law No. 360/2004 Coll., as amended
regulations] and European cooperative societies [Council Regulation (EC) No.
1435/2003, Act No. 309/2006 Coll., as amended] (§ 3
Act No. 90/2012), even if they are their companions a person from different
States. Regardless of this fact, transfers them provided they have
registered office in the Czech Republic, include the items from the podseskupení, 561, 631 521
and 641, and have a seat outside the Czech Republic, on items from podseskupení
553, 567, 638 and 647.
(6) the classification of international transfers
organizations on item does not decide whether the Czech Republic
or the Czech legal entities are their members.
(7) Foreign legal persons are not of a legal person established in the
Czech Republic (section 26, paragraph 1, of Act No. 91/2009 Coll., section 3024 (1)
of the Civil Code), even when they act as domestic representation
international non-governmental organizations, such as the Czech Committee for UNICEF,
Czech Centre of International PEN Club, the Czech Red Cross (sections 3 and 4
Act No. 123/1992 Coll., on the protection of the emblem and name of the Red Cross and the
The Czechoslovak Red Cross, as amended by law No 375/2007 Sb.)
Society for the ORB of the Czech Republic, etc. Transfers of these legal
persons (associations) is one of the items, 5622 5222 and 6322.
(8) for the classification of expenditure on item grouping 55 does not act if they are
carried out abroad, from Czech territory to a foreign country, in the Czech Republic
or from abroad to the Czech territory (paragraph 8 of the fillings of class 5).
(9) on items from the grouping of 55 does not include transfers to the Czech people
(domestic and domestic legal persons), and even when they are
international organizations, whether governmental or non-governmental. ".
61. in annex V, part B, in the name of podseskupení items 551,
"the international" is inserted after "Government" and its contents shall be that
added: "on this item podseskupení items include non-capital
transfers to international government organizations and the penalties paid by the European
the Union. They are non-capital transfers to international governmental organizations with
the exception of the European Union (5511), a non-capital transfers
provided by the European Union (podseskupení the other items) and the penalties it
paid (under 5512). ".
62. in annex V, part B, item 5511 name after the word "international"
inserted the word "Government" and its content is: "on this item belongs
transfers to international government organizations, with the exception of transnational
authorities, you belong on the other items of this podseskupení. Transnational
authority means an international governmental organization that its laws
acts may provide for the rights and obligations of legal entities and natural persons on the
Czech territory. ".
63. in annex V, part B, item filling 5514: "Expenditure chapter
General cash Administration on payments to the European Union under article. 2 (2). 1
(a). (b)) (a). 4 Council decision 2014/335/EC (levies
own resources based on value added tax) poukazované a month
According to the article. Article 10A(1). 1 Council Regulation (EU, Euratom) No 609/2014, as amended by
Council Regulation (EU, Euratom) 2016/804, on behalf of the European Union-led
The Czech National Bank pursuant to article. 9. 1 of this regulation. On this
the item also includes the amount remitted or received on the basis of the repairs and modifications
According to the article. 10A and 10b of this Regulation (minus the amount received). ".
64. in annex V, part B, item: 5515 filling "Expenditure chapter
General cash Administration on payments to the European Union under article. 2 (2). 1
(a). c) Council decision 2014/336/EU, Euratom (payments of own resources
based on gross national income pursuant to article poukazované) a month. 10A
paragraph. 1 Council Regulation (EU, Euratom) No 609/2014, as amended by Council regulation
(EU, Euratom) 2016/804, on behalf of the European Union-led the Czech national
the Bank, according to the article. 9. 1 of this regulation. This item also includes the
the amount remitted or received on the basis of corrections and adjustments referred to in article. 10A and
10B of this Regulation (minus the amount received). This item also includes the
monthly payment, which the Czech Republic participates in the financing
the mechanism of the correction for the United Kingdom in the budget of the European Union (article.
4 and 5 of Council decision 2014/335/EU, Euratom on the system of own resources),
and the monthly payments, which the Czech Republic participates in the financing
gross reduction in the annual contributions based on gross national
the pension, which according to the article. 2 (2). 5 this decision shall receive in the years
2014 to 2020, Denmark, Netherlands, Sweden, and for the years 2014-2016
Austria. The item also includes payments of 5515 the means with which the Czech
Republic participates in the financing of relief for the countries not participating in the
some of the common policies of the European Union [article 11, paragraph 1, of the regulation
Council Regulation (EU, Euratom) No 609/2014 on the methods and procedure for the provision of
traditional own resources and VAT resources and GNI and about
measures to cover the cash requirements], and the amounts remitted, or
adopted on the basis of corrections and adjustments referred to in article. 10A and 10b of this regulation
(minus the amount received). ".
65. in annex V, part B, item following item 5515, 5516
to read as follows:
"the European Union Charges 5516 to cover negative interest
This item includes the amounts referred to in article. 9. 1 third
subparagraph of Council Regulation (EU, Euratom) No 609/2014 on the methods and
procedure for the provision of traditional own resources and own resources
VAT and GNI and on measures to meet the claims, as amended by
Council Regulation (EU, Euratom) 2016/804, points out, the Ministry of finance in the
under the chapter General cash management to the bank account of the European Union
led by the Czech National Bank pursuant to the first subparagraph of that paragraph
for the EU own resources as a reimbursement of any negative interest
Bank, the European Union funds, which has on this account
stores, helped push. ".
66. In annex v, part B, the following filling podseskupení 552 items,
added: "non-capital transfers to foreign States, and regardless,
When they are provided abroad, from Czech territory to a foreign country or on the
the Czech Republic and from abroad to the Czech territory (embassies
foreign States) (paragraph 8 of the fillings of class 5). ".
67. In annex v, part B, the following filling podseskupení 553 entries,
added: "non-capital transfers to foreign persons (foreigners and
foreign legal entities) with the exception of non-investment transfers
provided by the multinational institutions and other international governmental
organizations (item belongs on podseskupení 551) and foreign States (include
podseskupení 552 entries), and with the exception of social benefits (include the
item 5410), but including non-investment transfers provided by the
international non-governmental organisations located outside the territory of the United
Republic. ".
68. in annex V, part B, item 5531 filling is added: "the nature of the Transfers of gifts
(section 2101 et seq. of the Civil Code) provided in the money
foreign persons in addition to the foreign States [§ 7 (1) (a). n) of law No.
218/2000 SB., as amended by laws No. 479/2003 Coll., no 112/2006 SB., č.
137/2006 Coll., and no 366/2006]. ".
69. in annex V, part B, item: 5532 filling
' (1) on this item include non-capital transfers to foreign
legal persons with the exception of international governmental organizations and foreign
States and with the exception of transfers, the nature of the donations.
(2) the item does not belong to 5532 social security benefits, even if
they are provided to foreigners (article 26, paragraph 1, and section 28 of Act No. 91/2012
SB.), even if they are granted abroad (for example, section
paragraph 116. 3 of Act No. 582/1991 Coll., on the Organization and implementation of social
security, as amended by law No. 241/1994 Coll. and no 424/2003 Coll.); include
the item 5410. ".
70. in annex V, part B, item 5532 following podseskupení
554 items added:
"554 Member contributions to international organisations
Membership fees and similar payments, whose consideration is membership
rights, paid to international organisations with the exception of the European Union
(payments of this kind belongs to the European Union on items, 5514 and 5519 5515).
5541 Member contributions to international governmental organizations
Member contributions to international governmental organizations (paragraph 3 of the filling
Group items 55).
5542 Member contributions to international non-governmental organizations
Member contributions to international non-governmental organisations (paragraph 4 refills
Group items 55). They also include the nature of the payment of contributions
the so-called. euroregionům if they are societies, interest associations of legal entities
persons or similar entities established outside the territory of the United
States (paragraphs 15 and 18 filling items 5179). ".
71. in annex V, part B, item grouping 61 in the first two sentences
become paragraph 1, paragraph 2, and the third as the fourth as paragraph
3 and in paragraph 2, the words "includes" shall be replaced by the words "if it is not
Organization of a payer of value added tax as a customer,
to items grouping items 61 "and at the end of the paragraph, the following sentence,
added: "If your organization Is a payer of value added tax as
the Subscriber may decide that the value added tax, which in this
the case of the tax [§ 4 (1) (b), (e)) of Act No. 235/2004 Coll., on
value added tax, as amended by law No 47/2007 Coll., legal
the measure the Senate no 344/2013 Coll., Act No. 360/2014 Coll. and Act No.
243/2016 Sb.] Instead, the item will be classified on the 5362
the item, which include expenditure for the supplied value. ".
72. in annex V, part B, item in the first sentence of 6111,
"programs", the words "(software) and databases."
73. in annex V, part B, item in the first sentence indicates the 6121
as to paragraph 1, the second 2, third and fourth paragraph 3 as
as paragraph 4 and paragraph 3 is added:
"(3) on an item can be marshaled and 6121 value added tax
paid by the organizations of the transferred tax obligations (section 92a of Act No.
235/2004 Coll., on value added tax, amended by law No 47/2007 Coll.
No 502/2009 Coll., no 360/2014 and no 243/2016) for the works
(section 92e same law) for the acquisition of buildings, other structures and other things and
the values referred to in paragraph 1, in the event that the Organization has decided to
(paragraph 15 fillings of class 5). ".
74. In annex v, part B, the following filling items: 6124
"Expenditure on acquisition of excess supply and technical improvement
the production units of permanent crops (§ 14 paragraph 5 of Decree No. 410/2009
SB.). ".
75. in annex V, part B, item: 6127
"6127 Cultural objects
Expenditure on acquisition of the objects which are in the nature of copyright works [§ 2
Act No. 121/2000 Coll. on copyright, rights related to
Copyright and on amendments to certain laws (Copyright Act), as amended by
Act No. 216/2006 Coll.], do not have to be part of the construction, objects
cultural values (annex No. 1 to Act No. 72/1994 Coll., on sale and
the export of objects of cultural value, as amended by Act No. 80/2004 Sb.)
the collections of the Museum of the nature (article 2, paragraph 1, of Act No. 121/2000 Coll., on the protection of
the collections of the Museum of the nature and amending certain other acts, as amended by
Act No. 303/2013), collector items (paragraph 3 of the same
section), if they are acquired for the collection of the Museum of the nature, movable
cultural heritage (article 2, paragraph 1, and article 7, paragraph 1, of Act No. 20/1987 Coll., on
State heritage preservation, as amended by laws No. 320/2002 Coll. and no 142/2012
SB.) and public records [section 2 (a)) of law no 499/2004 Coll., on archival science
and archival service and amending certain laws, as amended by law No.
190/2009 Coll. and no 167/2012 Coll.]. This item also includes expenditure on
acquisition of other cultural goods [cultural goods according to annex I
Council Regulation (EC) No 116/2009 on the export of cultural goods (codified
text) that are not listed in the first sentence]. ".
76. in annex V, part B, item 6130 following podseskupení
614 items added:
"Excess 614 easement and right of construction
6141 right of construction
Click 6141 classified payment body of the Organization in its
getting mauled on his land right of construction (section 1240-1256 of the civil
Code).
6142 Excess easements
Click 6142 classified payment body of the Organization in its
getting set up on their stuff easement (section 1257 to 1308 of the civil
Code), if there is no expenditure under this right part of the expenditure on the acquisition of
the building exceeds the total price that the organization charged for them, 40
thousand CZK. Spending-limit real burdens include click 6675. ".
77. in annex V, part B, at the end of the name of the grouping items 62 supplement
the words "and contributions to the foundations and institutions".
78. in annex V, part B, item 6209 following podseskupení
items added:
"621 contributions to foundations and institutes
Expenses representing contributions to the foundations (Section 303 to 401 of the civil
Code) and institutions (§ 402-418 of the Civil Code).
6211 contributions to foundations
Expenditure in setting up foundations (§ 306 up to 393 of the Civil Code) and in the
to their benefit, representing deposits [section 310 (a), (d)) and § 327 to 333] and
increase the Endowment principal and capital endowment (article 334, paragraph 1 and article 342 and
343).
6212 Deposits into endowments
Expenditure in setting up endowment funds (§ 394-401 of the Civil Code)
and for their benefit, representing deposits [section 396 (1) (b), (d))] and
gifts (§ 398 (1)).
6213 Deposits to institutions
Expenditure in setting up institutions (§ 402-418 of the Civil Code) and in the
to their benefit, representing deposits [section 405, paragraph 1 (b), (c))]. ".
79. in annex V, part B, item 6322 in cartridge, the first sentence indicates the
as paragraph 1 and the second as paragraph 2 and paragraph 3 shall be added,
added:
"(3) the item includes 6322 investment transfers Guild
legal persons established under section 20f et seq.. the repealed Act No.
40/1964 Coll., the civil code, as amended (section 3050
the first sentence of the Act No. 513/91 Coll., civil code) including investment
transfers so called. euroregionům, if the clubs or associations of interest
legal entities established in the Czech Republic. ".
80. in annex V, part B, item following item 6361, 6362
to read as follows:
"6362 Transfers investment funds back into the CULTURAL
This item refers the branch state the unused portion
the funds that were transferred to the revenue account of the State budget
from the Fund for cultural and social needs and that exceeded the budget
expenditure on the financing of asset reproduction (§ 50 (2) of law No.
218/2000 SB., as amended by law No 28/2008 Coll., no 501/2009 Coll., and no.
25/2015 Sb.) When you return from the expense account of the State budget to
This Fund (§ 50 para. 2 sentence third Act No. 218/2000 SB., as amended by
Act No. 501/2009 Sb.). Item not applicable organizational units of the State,
the unused portion of the funds that are transferred back to the pool
cultural and social needs directly from the income account. ".
81. in annex V, part B, item 8115 name, the word "Amendment" is replaced by
the word "changes" and "in addition" with the words "State" and changes in
paragraph 1 of its packing, the first two sentences are replaced by the phrases "on this
includes changes in short-term funds in bank accounts
between the beginning and the end of the výkazního period. It is the difference between the State of
short-term funds in bank accounts at the beginning of the period and their
the status at the end. In the case of the nuclear account it spending
storage of radioactive waste Management activity, reduced by the amount by which the
This Administration has returned to nuclear as account balances
the previous year (article 113, paragraph 2, of Act No. 263/2016 Coll., Atomic
the law). "and in the last sentence, the word" accounts "is replaced by" means
on the accounts ".
82. in annex V, part B, paragraph 2 of the filling in the sentence of 8115 entries
Second, the words "chapter)," OSFA clutch "and" and the following sentence shall
the following sentence "from the nuclear account, click 8115 belongs only to expenditure on
storage of radioactive waste Management activity, reduced by the amount by which the
This Administration has returned to nuclear as account balances
the previous year (article 113, paragraph 2, of Act No. 263/2016 Coll., Atomic
the law). ".
83. in annex V, part B, item name 8116, the word "Amendment" is replaced by
the word "changes", and in paragraph 1 of its filling, the second and third sentence
replaced by the phrases "from the nuclear account, click 8116 include changes to its
States, minus the expenses that it incurred for the activities of the Administration
storage of radioactive waste, reduced by the amount by which this administration
returned to the nuclear account balances as the previous
year (article 113, paragraph 2, of Act No. 263/2016 Coll., the Atomic Act). By changing the
account status means change the status of funds in bank accounts between
beginning and end of the period of výkazního (State resources on the difference
appropriate accounts at the beginning and at the end of this period). The increase in State
resources from the beginning to the end of the period a decrease of funding
on this item (reduces the value of this entry). A reduction in State
resources from the beginning to the end of the period represents an increase of funding
on this item (increases the value of this entry). To use this item
does not constitute a financial operation; the item will not appear in the accounts. Change
the status of funds in the accounts is determined to výkazovým days and the States in the
the financial statement [section 9.2 (b), (e)), annex 3, paragraph 3.1. (d))
Annex No 5 and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb]. ".
84. in annex V, part B, item is in the first sentence is replaced by the 8117
the phrase "on this item includes income from foreign sales of purchased
short-term bonds and shares in the domestic financial market taken
for the purpose of liquidity management and income from other operations whose purpose
is temporarily free funds assessment. ".
85. in annex V, part B, tank items 8118, 8228 8128, 8218 and is
at the end of the second sentence, the words "and any other issue related to other
operations whose purpose is the evaluation of these funds ".
86. in annex V, part B, paragraph 1 item 8125 and filling the 8225
the first two sentences are replaced by the phrases "on this item include a status change
long-term funds in bank accounts between the beginning and the end of the
výkazního period. It is the difference between the State of long-term resources to
Bank accounts at the beginning of the period and their status at the end. ".
87. in annex V, part B, item is in the first sentence be replaced by 8127
the phrase "on this item includes income from foreign sales of purchased
long-term bonds and shares in the domestic financial market taken
for the purpose of liquidity management and income from other operations whose purpose
is temporarily free funds assessment. ".
88. in annex V, part B, item 8215 filling in paragraph 1, the first two
sentences are replaced by the phrases "on this item includes change in short-term
funds in bank accounts between the beginning and the end of výkazního
period. It is the difference between the status of short-term funds to Bank
accounts at the beginning of the period and their status at the end. ".
89. in annex V, part B, paragraph 1 item for refills 8216 sentence
the third sentence shall be inserted after "Change account status means the resource state change
on bank accounts between the beginning and the end of the výkazního period (the difference
the State of the funds to the appropriate accounts in the beginning and at the end of this
period). The increase of appropriations from the beginning to the end of the period
represents a reduction in funding on this item (reduces the value of this
items). Reduction of appropriations from the beginning to the end of the period
represents the increase in funding on this item (increases the value of this
items). To use this item does not constitute a financial operation; the item is
does not appear in the accounts. ".
90. in annex V, part B, item is in the first sentence be replaced by 8217
the phrase "on this item includes income from foreign sales of purchased
short-term bonds and shares in the international financial market taken
for the purpose of liquidity management and income from other operations whose purpose
is temporarily free funds assessment. ".
91. in annex V, part B, item is in the first sentence be replaced by 8227
the phrase "on this item includes income from foreign sales of purchased
long-term bonds and shares in the international financial market taken
for the purpose of liquidity management and income from other operations whose purpose
is temporarily free funds assessment. ".
92. in annex V, part B, tank items 8413, 8414, 8418, 8427 and
8428, the words "§ 26 para. 2 "shall be replaced by the words" § 115 to 117 ".
93. in annex V, part B, item 8417 in cartridge, the words in the square
brackets, including the brackets shall be replaced by "(sections 115 to 117 of law No.
263/2016 Coll., Atomic Law) ".
94. In annex v, part C in section 1069, the words "of land
the authorities "are replaced by the words" the State land authority (Act No. 503/2012
Coll., as amended) ".
95. In annex v, part C shall be inserted in section section 2291 2292,
which reads as follows:
"2292 transport
In this section, the Ministry of transport are to be classified, regions and municipalities, expenditure on
public transport services in the transport of passengers by public
railway passenger transport and public regular services (section 3 and 4 of law No.
194/2010 Coll., on public passenger transport services and amending
other laws), and its direct expenses, expenses under contracts with carriers
(compensation carriers, which name belongs to an item sorting 5193)
(section 8, paragraph 1, and 23, paragraph 9, of the Act) as well as expenditure on transfers of funds
legal persons entrusted with the execution of the tasks in the establishment and organization of the
integrated public passenger transport services (§ 6 (2)
of the Act), if these funds are intended for transport
dining areas. ".
96. In annex v, part C filler section 3330: "refunds and posts
paid to the churches and religious communities under Act No. 428/2012
Coll. on securities settlements with churches and religious societies, and about the
amendments to certain acts (the Act on securities settlements with churches and
religious societies). ".
97. in annex V, part C, in the name section 3772 is deleted
"high" and the filling is added to this section: "saving
radioactive waste and other radioactive storage management activities
waste pursuant to § 113 paragraph. 4 Act No. 263/2016 Coll., Atomic law. ".
98. In annex V, part C, subsection 416 repealed.
99. In annex v, part C shall be inserted in section Section 5311, 5312
which reads as follows:
"the measures against the legalization of 5312 proceeds of crime and against
the financing of terrorism
The Financial Analytical Department (section 18, paragraph 1, and section 29 c of the Act No.
253/2008 Coll., on certain measures against the legalization of proceeds of crime
the activities and the financing of terrorism, as amended by Act No. 368/2016)
pursuant to Act No. 253/2008 Coll., as amended. ".
100. in annex V, part C, in the filling section, the words "5491 Headquarters for
international protection of youth in Brno "are replaced by the words" the Office for the
international legal protection of children (section 3 of Act No. 359/1999 Coll., on the
the socio-legal protection of children, as amended by law no 250/2014 Sb.). "
101. in annex V, part C, in the second sentence of section 6221:
"Also covers the humanitarian assistance provided to the territory of the Czech Republic
foreign refugees during their first year (12 months) stay
including the provision of infrastructure for their stay, etc. ".
102. in annex V, part C, in the second sentence of section 6223: "Include
Here also the expenditure of the institutions, regions, communities, municipalities and voluntary nature
regional councils related to cooperation with developing countries. ".
103. in annex V, part C, section at the end of filling 6229 complements
the phrase "development activities approved by the Government during the financial period
in response to the current international developments and unpredictable crisis over
the framework of the planned long-term activities. ".
104. In annex V, section E in the underlying unit 4, after the word
"permission", the words "in accordance with § 25 para. 1 (b). b) budgetary
the rules ".
105. In annex V, section E in the underlying Unit 5, the sentence
the last deleted.
106. In part G of annex v, the following partial filling of the transversal
indicators 30, added: "the expenses of public institutions and their
organizations realized abroad and in the Czech Republic for citizens
developing countries to support them or with their participation that are
financed from public budgets, for example. training (expenditure on foreign
development cooperation and humanitarian assistance under Act No. 151/2010 Coll.,
of foreign development cooperation and humanitarian assistance to be provided to the
abroad and amending related laws). ".
Article II
Transitional provision
When classification of revenue collected and expenditure effected prior to the date
entry into force of this Decree and in sorting these revenue and budget
expenditure before that date, it's the budget classification established
Decree No. 323/2002 Coll., in the version in force before the date of entry into force of
of this order.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2017.
Minister:
Ing. Sport in r.
