Key Benefits:
ACT
of 11 August 2001
specific legal solutions related to the removal of the effects of the floods of July and August 2001 and to change some of the laws
Article 1. [ Definitions] The terms used in the Act shall mean:
1. flooding-flooding in inland waterways following the precipitation that occurred in July and August 2001,
2) injured persons-natural persons, legal persons and organizational units without legal personality, who, as a result of the floods suffered damage to property or lost, even temporarily, the possibility of using the property or locals.
Article 2. [ Delegation] The Minister responsible for public administration shall determine, by means of a regulation, a list of municipalities or towns affected by the floods, taking into account art. 36, as well as taking into account the data provided by the relevant voyeurs.
Article 3. [ Reduction of loss of income] Taxpayers of income tax:
1) from the legal persons, referred to in the Act of 15 February 1992. o corporate income tax (Dz. U. 2000 r. Nr 54, poz. 654, Nr 60, poz. 700 and 703, No. 86, pos. 958, Nr 103, poz. 1100, Nr 117, pos. 1228 i Nr 122, poz. 1315 and 1324),
2) from natural persons, obtaining revenues from the sources referred to in art. 10 para. 1 points 3 and 4 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324 and 2001. No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764 and No. 74, pos. 784)
-who have suffered real material damage as a result of the flooding, may reduce the income by the amount of the loss referred to in Article 3 (1) of Regulation (ECB) (d). 7 ust. 2 of the Act referred to in paragraph 1 and in Article 2. 9 ust. 3 and 4 of the Act referred to in point 2, incurred in the fiscal year covering July and August 2001, during the next five fiscal years; the amount of the reduction in income in a given tax year is determined by the taxpayer.
Article 4. [ Receipts costs] 1. The cost of obtaining revenue for the taxable persons referred to in art. 3, except in the cases referred to in the laws listed in Article 3, there are also:
(1) receivables written as irrecoverable, previously engaged as income receivable, the inconvenience of which has been caused by the insolvency of the debtor by the floods, or
(2) reserves created to cover claims previously engaged in receivables, the non-irrecoverable amount of which has been credited to the debtor due to the flooding,
3) in the business units which are taxable persons of corporation tax, on the basis of separate laws regulating the rules of their functioning, for the granting of loans (loans):
(a) due and uncollectible loans (loans), less the amount of unpaid interest and the equivalent of reserves for these loans (loans), which were previously included in the cost of obtaining revenues, granted before 31 August 2001. the persons affected by the flooding, or
(b) reserves created to cover due and uncollectible loans (loans) referred to in point (a) (b) (a) with the exception of provisions created to cover such loans (loans) which have been granted in breach of the law, and this infringement must be determined by a final judgment by a court,
(4) incurred investment costs started before 31 August 2001 and abandoned until 31 December 2001. in connection with the flooding.
2. The provisions of the paragraph. 1 (1) to (3) shall apply only in the event of receipt of a copy of the declaration referred to in Article 1 from the debtor. 6 para. 1.
Article 5. [ Depreciation] 1. The subatters referred to in art. 3, may make depreciation from fixed assets on the basis of the rules laid down in the laws listed in the Article. 3, applying the rates laid down in the lists of annual depreciation rates, which are the annexes to those laws, hereinafter referred to as "the lists", increasing them by a factor of:
1) not more than 4-in the case of fixed assets specified in items 04 to 10 of the lists,
2) no higher than 6-in the case of fixed assets specified in items 01 to 03 of the lists.
2. Depreciation rates increased in accordance with the paragraph. Article 1 (1) shall apply to the initial value of fixed assets in the first fiscal year of their use and, in the following years, to their initial value, less depreciation of existing depreciation, fixed at the beginning of successive years of their use. to use. As from the fiscal year in which the annual depreciation amount, calculated in accordance with this rule, would have been lower than the annual depreciation amount calculated using the annual amortisation rate, the taxable persons shall continue to do so. depreciations from the starting value of fixed assets at the annual depreciation rate resulting from the lists.
3. Depreciation rates raised in accordance with the paragraph. 1 point 2 shall apply in each fiscal year to the initial value of fixed assets.
4. The provisions of the paragraph. 1-3 shall apply to the fixed assets entered into by the taxable person for the first time in the records (list) of fixed assets and put into service during the period from 1 September 2001. by 31 December 2004
5. Expenditure on reconstruction, within the meaning of art. 4 point 1 of the Act of 11 August 2001. special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged as a result of the operation of the host (Dz. U. Nr. 84, pos. 906), construction objects destroyed as a result of the floods increase their initial value. This value may also increase the costs of overhaul of these facilities, provided that they are not included in the cost of obtaining revenues. The depreciation rates applied to these facilities may be increased by a coefficient of not higher than 4 in the case of reconstruction or not higher than 2 in the case of refurbished of these facilities.
6. In the case of improvements damaged by the flood of fixed assets other than the objects referred to in paragraph. 5, acquired or manufactured in its own right until 31 August 2001, the depreciation rates applied so far may be increased by a coefficient of not higher than 3.
7. Expenditure on the renovation of the fixed assets referred to in paragraph 6, they may increase the initial value of those measures if they are not included in the cost of obtaining revenues. In this case, the rule of paragraph. 6 shall apply mutatis mutandis.
Article 6. [ Statement of Elimination of Actual Damage] 1. The subatters referred to in art. 3, are obliged to lodge with the tax office, the competent for them in matters of income tax, a statement on the abolition of actual material damage by the deadline of 30 November 2001. The statement, certified by the municipality in which the flooding occurred, should contain at least a brief description of the damage, without the need to make their valuation.
2. In the case of destruction by flood of documents necessary to determine the tax liability for the fiscal year covering July and August 2001. all documents and testimonies of witnesses shall be taken to prove the amount of the income, the costs of obtaining them, the income (losses), the taxable amount, the tax due and the amount of the tax deductions. The obligation to collect these documents and to identify the witnesses to the taxpayer.
3. Paragraph Recipe 2 shall apply mutatis mutandis to taxable persons to whom the tax year has expired before 1 July 2001, but the obligation to give a preliminary statement shall end with effect from 1 July 2001.
Article 7. [ Advance on Income Tax] 1. The subatters referred to in art. 3, shall be subject to the provisions set out in the Article. 3 to pay the advance tax on income tax, which, from the beginning of the tax year until 31 August 2001 from the income shown in the income tax declarations for that period, they paid the tax due in respect of those declarations and then in the declaration made by October 2001 at the latest. they have shown a loss, they are entitled in 2001. to reimburte that part of the income tax paid, which corresponds to the difference between the amount of tax paid and the amount of tax due for that period.
2. The refund of the paid income tax referred to in paragraph. 1, shall be entitled, at the request of the taxable person, together with the statement of income tax, if the taxpayer has made the declaration referred to in art. 6 para. 1.
3. The tax office shall reimburse the amount of income tax paid, determined in accordance with the paragraph. 1, within a period not exceeding 30 days from the date of submission of the declaration referred to in paragraph 1. 1.
Article 8. [ Income Tax Exemptions] 1. In the period up to 31 December 2002 It shall be exempt from income tax:
1) grants, subsidies, subsidies, grants and other free benefits received by taxpayers of income tax on natural persons or on legal persons for the removal of the effects of the floods,
2) donations received by the taxpayers of corporate income tax for the purposes referred to in point 1,
3) the amount of the decommitted loans granted from the funds of the State Fund for Rehabilitation of Persons with Disabilities:
(a) persons with disabilities, for the purposes of economic activity,
(b) sheltered work-for investment purposes
-if the possibility of repayment of these loans has been lost due to the flooding.
2. The exemptions referred to in paragraph 1 Points 2 and 3 of this Article shall apply to the taxable persons referred to in Article 1. 3.
3. If the revenues referred to in paragraph 1, have been disbursed for the acquisition or production of fixed assets in its own right, the provisions of the art are not applicable. 16 ust. 1 point 48 of the Act referred to in Article 1 3 pt. 1 and art. 23 (1) 1 point 45 of the Act referred to in Article 1 3 point 2.
4. It is exempt from inheritance tax and donations donations to the people affected by the floods.
5. Fighting from the treasury charge of the activities, certificates and permits related to the retrieval of documents destroyed or lost as a result of the floods.
6. The exemptions referred to in paragraph 1 4 and 5, it shall apply until 31 December 2003.
Article 9. [ Help in nature] 1. The holders of agricultural holdings, within the meaning of the agricultural tax regulations, and persons carrying out special agricultural production departments in the areas affected by the flood shall be entitled to assistance in kind, granted through the municipality.
2. The aid referred to in paragraph 2. 1, consists in the possibility of a free return from the Agricultural Market Agency for wheat flooded by the flooding of arable land, sady and fish ponds, hereinafter referred to as 'the use'.
3. The amount of aid referred to in paragraph 3. 1, it shall be determined by taking:
1) 1 tonne of wheat per 1 hectare of land-for the first 10 hectares of land flooded by flooding,
2) 0,5 tonnes of wheat per 1 hectare of use, for an area exceeding 10 hectares of land flooded by flooding.
4. The sharing of the aid referred to in paragraph. 1, at the request of the injured person, filed without delay, but not later than on 28 February 2002, in the municipality where the damage was created.
5. The application referred to in paragraph 1. 4, contains:
1. the name and address of the applicant, or the name and registered office of the applicant,
2) determination of the size of the surface flooded by the floods of the use.
6. The Management Board of the municipality, after verifying the applications, shall without delay, but not later than 15 March 2002, transmit them to the relevant territorially volumous water.
7. Wojewoda, after the verification of the applications submitted by the Municipal Management Board, reports to the President of the Agricultural Market Agency immediately, but not later than 31 March 2002, the balance sheet needs of the individual municipalities in the area of aid, of which Paragraph 1. 1.
8. The Agricultural Market Agency as soon as the balance of the needs referred to in paragraph is received. 7, provides the municipalities with wheat in the nearest warehouse.
9. The municipality receives the wheat from the warehouses referred to in the mouth. 8, and shall transmit it to the injured persons.
10. In the granting of the aid referred to in paragraph 1. 1, the state reserves shall be used.
Article 10. [ Lending interest charges] Interest rate subsidies on loans, drawn up under the rules laid down in the Act of 5 January 1995 with regard to the interest rate on certain bank loans (Dz. U. Nr 13, pos. 60 and No 83, pos. 418, of 1996. Nr 152, poz. 719, of 1997 Nr 80, pos. 504, Nr. 107, pos. 690, Nr 121, poz. 770 and No 158, pos. 1044, 1999 Nr 27, pos. 243, Nr 63, pos. 702 and No. 70, pos. 778, of 2000 No 122, pos. 1315 and 2001. Nr 72, pos. 744 and 746), during the period from 1 July 2000. until 30 June 2001 for the purposes of the purposes set out in the Article. 4 par. 1 point 1 of this Act, for persons holding agricultural holdings or agricultural special departments which have suffered serious damage as a result of the floods, may be used for a period of not more than 24 months from the date of receipt of the credit.
Article 11. [ Reimbursement of part of income lost] 1. Gmines, referred to in the list determined on the basis of art. 2, which received in 2001, on the basis of the Law of 26 November 1998. on the income of local government units in the years 1999-2001 (Dz. U. Nr 150, poz. 983 and No. 162, pos. 1119, of 2000 No. 95, item. 1041 and 2001. Nr 39, pos. 459 i Nr 55, poz. 574), a countervailable subsidy, may apply for the return of part of the income forfeit due to, and not collected, the amount of property tax which has been destroyed as a result of the flooding.
2. By the loss of income referred to in paragraph. 1, the amount of property tax levied, and not collected, shall be understood to be the second half of 2001. as a result of the introduction by the municipality of exemptions from that tax.
3. The return referred to in paragraph 1 On the request of the Municipality, the Minister responsible for public finance shall, at the request of the municipality, give an opinion on the basis of the compensation of the general subsidy, which shall be submitted by 31 October 2001 at the request of the municipality.
4. The Minister responsible for public finance shall determine, by means of a regulation, the model of the application referred to in paragraph 1. 3, taking into account the necessity of concluding data on the financial consequences of the redundancies used by the municipality.
5. The Minister responsible for public finance shall divide the funds allocated for the reimbursement referred to in paragraph 1. 1, in proportion to the income foregone by the municipalities and which they transfer to the municipalities by 31 December 2001.
Article 12. [ Free supplies of medications] 1. Persons affected by the flood and for this reason are free of charge from the Sickness Fund for free supplies of medications included in the lists of basic, complementary and prescriptive medicines and medicines referred to in art. 39 of the Act of 6 February 1997. about universal health insurance (Dz. U. Nr 28, pos. 153 and No. 75, pos. 468, 1998 Nr 117, pos. 756, Nr 137, poz. 887, Nr 144, poz. 929 and No. 162, pos. 1116, 1999 Nr 45, poz. 439, Nr 49, poz. 483, Nr 63, poz. 700, Nr 70, pos. 777, Nr 72, pos. 802, No 109, pos. 1236 and No. 110, pos. 1255 and 1256, of 2000. No 12, pos. 136, Nr 18, poz. 230, No 95, pos. 1041 i Nr 122, poz. 1311 and 1324 and 2001. No. 8, pos. 64 i Nr 52, poz. 539), subject to art. 38 of the law on universal health insurance.
2. The persons referred to in paragraph. 1, in addition to the presentation of the prescription referred to in art. 35 of the law mentioned in the paragraph. 1, they should show an appropriate certificate issued by the municipality, confirming the circumstances referred to in the paragraph. 1.
3. The person who carries out the prescription shall record on the prescription the municipality code and the number of the certificate entitling to the free supply of medicines.
4. prescriptions for the persons referred to in paragraph. 1. They shall remain valid until 31 October 2001.
5. A lump sum payment and partial payment for the medicines referred to in art. 37 and 39 of the Act mentioned in paragraph 1. 1, shall be borne by the State budget by means of a corresponding reduction in the liabilities of the Sickness Funds to the State budget for the loan granted, as referred to in Article 3. 169i of this law.
6. Costs of the implementation of the prescriptions by the persons referred to in the paragraph. 1, not covered by the general health insurance, for the medicines referred to in art. 37 and 39 of the Act mentioned in paragraph 1. 1, shall be borne by the State budget as specified in the paragraph. 5.
7. At the request of the Sickness Fund the municipalities shall provide the data on the certificates referred to in the paragraph. 2, covering the numbers of those certificates and the identification details of the persons concerned.
8. The Minister responsible for public finance shall reduce the obligations of the Sickness Fund for repayment of the loan with the amount resulting from the implementation by the sickness fund of the lump sum payment and the partial payment and the costs referred to in paragraph 1. 5 and 6, on the basis of the summary prescription.
Article 13. [ Contracts for the implementation of health benefits] 1. The sickness fund with the means enabling the earlier repayment of all or part of the loan received, referred to in Article 169i of the law mentioned in art. 12 (1) 1, they may transfer to the authority of the local government unit competent for the affected area the measures to remove the consequences of damage made to the providers of the contracts concluded with the Kasa Chorych agreements for the performance of health care benefits.
2. The measures referred to in paragraph 1. 1, the body of the local government unit competent for the land covered by the flood shall provide the services to the service provider by 31 October 2001.
3. The Minister responsible for public finance reduces the obligations of the Sickness Fund for repayment of the loan of the amount corresponding to the funds transferred by the concerned Sickness Fund to the bodies of local government units for the destruction of the damage, of which Paragraph 1. 1.
4. The Governor shall check the advisability and economic use of the funds provided by the Sickness Fund to the healthcare providers under the mouth. 1. the rules resulting from the Article shall apply to the control. 93 of the Act of 26 November 1998. on public finances (Dz. U. No 155, pos. 1014, 1999 No. 38, pos. 360, Nr 49, poz. 485, Nr 70, poz. 778 and No. 110, pos. 1255, of 2000 Nr 6, pos. 69, Nr 12, poz. 136, Nr 48, poz. 550, Nr 95, pos. 1041, Nr 119, poz. 1251 and No. 122, pos. 1315 and 2001. Nr 45, poz. 497 i Nr 46, poz. 499).
Article 14. [ Delegation] The Council of Ministers shall determine by way of regulation:
1) how to label and implement the prescriptions implemented free of charge on the basis of art. 12, taking into account the possibility of drawing up a summary of these prescriptions,
2) the manner and conditions for the transfer of financial resources referred to in art. 13 (1) 1, by the Sickness Fund to the bodies of local government units and by these bodies to the providers, taking into account in particular the degree of destruction of facilities and equipment used by the providers.
Article 15. [ Cases related to the removal of floods] 1. The bodies of public administration acting in accordance with the provisions of the Code of Administrative Procedure are obliged to deal with the cases related to the removal of the effects of the floods in the first place and without undue delay, no later than the month of the month the date of the opening of proceedings
2. In the event of failure to meet the time limit referred to in paragraph. 1, page serves a complaint to administrative court [ 1] the inactivity of the Authority. In the cases of those provisions, Article 1 37 The Code of Administrative Procedure does not apply.
3. In the event of a statement of inactivity of the body of the Supreme Administrative Court, the Administrative Court may be able to impose a fine. The penalty shall be enforceable in order to be punished without the enforceability of the court. The fine shall be referred to the average monthly wage in the national economy in the previous year, as announced by the President of the Central Statistical Office on the basis of separate provisions. [ 2]
4. Supreme Court, Supreme Administrative Court common courts and provincial administrative courts [ 3] identify the cases associated with the removal of the effects of flooding in the first place.
Article 16. [ Repayment of credit or loan] 1. The owner or manager of a residential building or a dwelling damaged or destroyed by a flood may, with a loan obtained under the rules laid down in the Act of 8 July 1999. with subsidies for the interest rate on bank loans granted for the removal of the effects of floods (Dz. U. Nr 62, poz. 690 et z 2001 r. Nr 84, pos. 907), make a repayment of all or part of a bank loan or bank loan, incurred before the date of entry into force of this Act for the construction or renovation of this building or premises.
2. Credit obtained on the basis of the provisions of the Act referred to in the paragraph. 1, may not be earmarked for repayment of a loan or loan from public funds or with interest subsidies on public funds.
Article 17. [ Application of the provisions of the Real Estate Management Act] 1. The disposal of the State Treasury and the resources of local government units of property intended for housing purposes in favour of injured persons shall apply mutatis mutandis Art. 37 par. 3 of the Act of 21 August 1997. with Real Estate Management (Dz. U. 2000 r. Nr 46, pos. 543).
2. In the case of construction or reconstruction of technical infrastructure facilities in the affected areas shall not apply the provisions of Chapter 7 of Chapter 7 of the Act mentioned in the paragraph. 1.
Article 18. [ Exemption of the provisions of the Law Geological and Mining Law] 1. For the period until 30 June 2002 in the areas affected by the floods for the extraction of common copalin referred to in Article 16 ust. 2a of the Act of 4 February 1994. -Geological and Mining Law (Dz. U. Nr 27, pos. 96, of 1996. No. 106, pos. 496, of 1997 Nr. 88, pos. 554, Nr 111, poz. 726 and Nr 133, pos. 885, 1998 No. 106, pos. 668 and 2000 No. 109, pos. 1157 i Nr 120, poz. 1268), in order to eliminate the damage resulting from the floods, the provisions of this Act do not apply.
2. In the cases referred to in paragraph. 1, quarrying of the copalin in order to eliminate the damage resulting from the flooding occurs on the basis of the decision of the starost released immediately upon receipt of the application.
3. The application for the decision to extract the mine referred to in the paragraph. 2, it shall contain:
1) the designation of the entrepreneur applying for the decision,
2) determining the right of the applicant to the land on which the copaline is to be extracted,
3) determination of the genus of the mine to be extracted, and the way of its extraction,
4) a statement from the applicant that the excavated mine will be used in its entirety to eliminate the damage resulting from the flooding.
4. In the decision referred to in paragraph. 2, specifies:
1) the entrepreneur extracting the mine,
2) the type of quarrying quarrying,
3) way of extracting the copaline,
4) the area on which the copaline is to be extracted,
5) the requirements for the extraction of the mine, in particular in the field of universal safety and environmental protection.
5. Entrepreneurs extracting mines common in areas affected by the floods on the basis of concessions granted before the entry into force of the Act retain the right to extract these mines under the conditions set out in those concessions.
Article 19. [ Exemption of the provisions of the Water Law] For the period up to 31 July 2002 in flood-affected areas:
1. the provisions of Article 1 shall not apply. 82 ust. 1 point 1-3 of the Act of 24 October 1974. -Water law (Dz. U. Nr 38, pos. 230, of 1980 No 3, pos. 6, of 1983. Nr 44, pos. 201, of 1989 Nr 26, pos. 139 and No. 35, pos. 192, of 1990 Nr 34, pos. 198 and No 39, pos. 222, of 1991. Nr 32, pos. 131 and No 77, pos. 335, of 1993 Nr 40, pos. 183, 1994 Nr 27, pos. 96, of 1995 Nr 47, poz. 243, of 1996. No. 106, pos. 496, of 1997 Nr 47, poz. 299, Nr. 88, pos. 554 i Nr 133, pos. 885, 1998 No. 106, pos. 668, of 2000 No 12, pos. 136, No 89, pos. 991, No. 109, pos. 1157 i Nr 120, poz. 1268 and 2001. Nr 5, pos. 43 and No. 72, pos. 747) in relation to the water equipment damaged or destroyed during the floods,
2) appeals against decisions on water-law permits referred to in art. 82 ust. Article 1 (4) to (12) of the Act referred to in paragraph 1, shall not suspend the implementation of those decisions,
(3) it is not necessary to carry out, on the basis of separate provisions, the environmental impact assessment procedures for projects likely to have significant effects on the environment, consisting of refurbishing, rebuilding or refurbishing together with the modernization of the building object for which it is required to obtain:
(a) a decision on a permit for the construction or demolition of a construction site and a decision on the authorisation to change the use of the construction site or part thereof,
(b) a water-law permit for the performance of water equipment,
(c) a decision establishing the conditions for the operation of works consisting in the regulation of waters and the construction of anti-flooding shafts, as well as meliorative works, building drainage and other earth-changing works-in areas with specific characteristics of natural values.
Article 20. [ Violation of the rules in connection with the flooding] The Provincial Environmental Protection Supervisor, after having carried out an inspection in the organizational units located in the affected areas, may cease, in whole or in part, during the period up to 31 December 2001, the extinction of penalties cash specified in the provisions of the Act referred to in art. Article 19 (1), waste and environmental legislation, in so far as the infringement has been carried out in connection with the flooding.
Article 21. [ Measures of the Social Fund for Social Benefits] Funds of the Social benefit fund set out in the Act of 4 March 1994 about a social benefit fund (Dz. U. of 1996. Nr 70, poz. 335, Nr 118, pos. 561, Nr 139, poz. 647 and No. 147, pos. 686, of 1997 No. 82, pos. 518 and No. 121, pos. 770 and 1998 Nr 75, poz. 486 and No. 113, pos. 717), may be intended to assist employees of another employer aggrieved by the flood.
Article 22. [ Entruning to an employee of a different kind of work] The employer may entrust the employee with the performance of a work other than the resulting employment relationship, where this is necessary in connection with the removal of the effects of the floods in that employer. In such a case, the staff member shall retain the right to an existing remuneration, calculated on the basis of the rules applicable to the calculation of the remuneration for the time of leave.
Article 23. [ Number of overtime hours] The number of overtime hours worked by a worker in connection with employment directly in the removal of the effects of floods shall not be counted in the overtime limit referred to in Article 4. 133 § 2 of the Labour Code.
Article 24. [ Reason justifying the employee's absence] 1. A reason justifying the absence of a worker at work constitutes the actual inability to provide work in connection with the flooding.
2. For the time of justified absence at work for the reason referred to in the paragraph. 1, the employee shall retain the right to the relevant part of the lowest remuneration determined by the Minister responsible for the work on the basis of art. 77 4 Paragraph 1 of the Labour Code, for a period of not more than 5 working days.
3. Paragraph Recipe 2 shall not apply to workers whose entitlement to remuneration for the time of justified absence from work due to the floods or to any other form of compensation for the loss of remuneration is due to separate provisions.
4. The remuneration set out in the paragraph. 2 pays the employer.
Article 25. [ Member of the family of people affected by the floods] 1. The members of the family of the person who died in connection with the flooding shall be entitled to a one-time cash benefit in the amount of one-off compensation provided for by the Act of 12 June 1975. on the benefits of accidents at work and occupational diseases (Dz. U. 1983 r. Nr 30, pos. 144, 1989 Nr 35, pos. 192, of 1990 No. 36, pos. 206, of 1991 Nr 94, pos. 422, 1995 No 4, pos. 17, of 1996. No 24, pos. 110 and No. 100, pos. 461 and 1998 No. 106, pos. 668 i Nr 162, pos. 1118).
2. For the period from 1 September to 31 December 2001 when assessing the right to family allowances for members of the family of persons affected by the floods, the provisions on the income of entitlement to this benefit shall not apply.
3. The one-time cash benefit pays the Social Insurance Institution from the funds allocated from the state budget.
Article 26. [ Contributions to employees ' social security contributions] 1. The contributions to the social insurance of employees in the part of the payer's contributions and interest for late July and August 2001. may be waived at the request of the payer for contributions motivated by damage to property suffered as a result of the floods.
2. Paragraph Recipe 1 shall apply mutatis mutandis to insured persons who pay social security contributions for non-agricultural business activities.
3. Receivables of the Agricultural Social Insurance Fund for the social security contributions of the farmers and the percentage for the delay for the III and IV quarter of 2001. and I and II quarter 2002 from insured farmers who have suffered damage as a result of the floods, may be waived at their request motivated by the damage suffered on the holding.
Article 27. [ Authorisation] The Minister responsible for the Treasury to devote, until 31 December 2001, to the amount of 50 million zł, the financial resources referred to in art. 39 of the Act of 30 April 1993. about national investment funds and their privatization (Dz. U. Nr 44, pos. 202, 1994 Nr 84, pos. 385, of 1997 Nr 30, pos. 164, Nr 47, pos. 298 i Nr 107, poz. 691, 2000 No 122, pos. 1319 and 2001. Nr 63, poz. 637), for the purposes related to the removal of the effects of floods.
Article 28. [ Obligation to report] The granting authority under the Act of 30 June 2000. of the conditions of admissibility and supervision of public aid for entrepreneurs (Dz. U. Nr 60, poz. 704), the head office of which is located in the municipalities or localities affected by the floods, shall not be obliged to submit the reports referred to in art. 35 par. 2 of this Act, for III and IV quarter 2001.
Article 29. [ Compensation of uncollected income or incurred expenses] Financial effects resulting from the regulations referred to in art. 9 and 18, they do not give the municipalities the basis for applying from the State budget to compensate for the revenue not collected or the expenditure incurred.
Article 30. [ Law on the Protection and Shaping of the Environment] In the Act of 31 January 1980 on the protection and development of the environment (Dz. U. 1994 r. Nr 49, poz. 196, of 1995 No. 90, item. 446, 1996 No. 106, pos. 496 and No. 132, pos. 622, of 1997. Nr 46, pos. 296, No 96, pos. 592, Nr 121, poz. 770 and No. 133, pos. 885, 1998 No. 106, pos. 668, 1999 No. 101, pos. 1178, of 2000 No 12, pos. 136, Nr 48, poz. 550, Nr 62, poz. 718 and Nr 109, pos. 1157 and 2001 No. 38, pos. 452, Nr 45, poz. 497, Nr 63, poz. 634, Nr. 73, pos. 764 and No. 76, pos. 811) art. 88j is replaced by the following:
" Art. 88j. The funds of the district funds shall be allocated to support the activities referred to in Article 4. 88 points 1 to 7a, and on:
1) the implementation of the projects related to the storage and disposal of waste, including co-financing of ecological investments of a supranational nature,
2) other tasks established by the district council serving the protection of the environment and water management, resulting from the principle of sustainable development. "
Article 31. [ The Act on the subsidies on the interest rate on bank loans granted for the removal of the effects of floods] In the Act of 8 July 1999 with subsidies for the interest rate on bank loans granted for the removal of the effects of floods (Dz. U. Nr 62, poz. 690) is amended as follows:
1. 1 is replaced by the following
" Art. 1. 1. The Act regulates the rules for the application of interest rate subsidies on loans granted by banks for the removal of the effects of floods.
2. The provisions of the Act shall apply mutatis mutandis to landslides and hurricanes. ";
2. in Art. 2. in point 3, the words 'internal roads,' shall be inserted after 'such as';
3) in art. 3:
(a) in paragraph. 1 in point 5, the period shall be replaced by a comma and the following point 6 is added:
" (6) purchase of a dwelling or a residential building with similar parameters, if the renovation or rebuilding of a dwelling or a residential building destroyed by flooding is not possible or unjustified by reason of the risk flooding. ',
(b) in paragraph. 2. the words 'or purchase' shall be inserted after the words 'for construction';
4) in art. 4 in the mouth. 1 in point 2:
(a) the introductory phrase is replaced by
"(2) 100% of the cost of the cost or of the purchase price respectively:",
(b) in point (c) the period shall be replaced by a comma and a point shall be added. (d) as follows:
" (d) the purchase of a dwelling or a residential building, in the case of a loan referred to in Article 3 para. 1 point 6. ';
5. in Art. 5:
(a) in paragraph. Point 2 shall be replaced by the following:
" (2) the amount of credit does not exceed either the purchase price or the cost value of the undertaking referred to in Article 3 (2). 3 para. 1 and 2, "
(b) paragraphs 4.
" 4. If the purchase price of a dwelling or a residential building, or a cost estimate of the renovation or replacement of a residential building, exceeds the product of the usable area of the damaged or destroyed premises or building and the last established accommodation unit by means of the conversion factor of 1 m 2 the usable area of the residential building referred to in the Act referred to in Article For the purposes of Article 2 (2) (4), the interest rate on the part of the credit may be granted for the amount corresponding to that product. ';
6) in art. 6 the following paragraph shall be added. 5 in the following:
" 5. The provisions of the paragraph 4 shall apply mutatis mutandis in the case of a loan for the purchase of a dwelling or a residential building referred to in Article 4. 3 para. 1 point 6. '
Article 32. [ Act on the implementation of the State budget in 2001 and on the amendment of the Act on the income of local government units in the years 1999-2001] In the Act of 2 March 2001 on the implementation of the state budget in 2001 and the amendment of the Act on the income of local government units in the years 1999-2001 (Dz. U. Nr 55, poz. 574) in art. 4 in the mouth. 5 the word 'shall be' shall be replaced by 'may be'.
Article 33. [ Fees] The aid referred to in the Act referred to in Article 31:
1) may also be applied to the interest rate on loans granted for the removal of the effects of landslides that have taken place since 2000; in the case of loans granted for this purpose before the date of entry into force of this Act, no art. 4 of the Act referred to in art. 31,
2. for the interest of loans granted before the date of entry into force of this Law for the removal of the effects of the floods, which took place from 1997 onwards, shall be applied on a previous basis.
Article 34. [ Damage to property] 1. Who will be mined on the basis of the decision referred to in art. 18 (1) 2, common copalines and uses them for purposes other than those referred to in Article 2. 18 (1) 1, inflicting damage to the property shall be punished by arrest or fine.
2. The percolation in the cases referred to in the mouth. 1 shall be subject to the conditions and in accordance with the procedures laid down in the Code of Conduct on Offences.
Article 35. [ Implementing rules] Regulation issued on the basis of art. 4 par. 5 of the Act referred to in Article 5 32 shall remain in force until the Regulation is adopted on the basis of an Article. 4 par. 5 of this Act as amended by this Act.
Article 36. [ Application of provisions of the Act] The provisions of this Act shall apply mutatis mutandis to persons who are affected by landslides or hurricanes.
Article 37. [ Referral to the provisions of the Act] The provisions of Article 4 23 and 24 shall also apply to cases of removal of the effects of flooding and the impossibility of a worker in connection with the floods which occurred prior to the entry into force of the Act, but not before the beginning of the floods.
Article 38. [ Entry into force] [ 4] The Act shall enter into force on the day of the announcement, except for Art. 31, which shall enter into force after 14 days from the day of the announcement.
[ 1] Article 15 (1) 2 in the version set by the Article. 80 point 1 of the Act of 30 August 2002. -Provisions introducing the law-Law on the system of administrative courts and law-Law on proceedings before administrative courts (Journal of Laws No. 153, item. 1271; ost. zm.: Dz.U. z 2003 r. No. 228, pos. 2256). The amendment entered into force on 1 January 2004.
[ 2] Article 15 (1) 3 in the version set by the Article. 80 point 2 of the Act of 30 August 2002. -Provisions introducing the law-Law on the system of administrative courts and law-Law on proceedings before administrative courts (Journal of Laws No. 153, item. 1271; ost. zm.: Dz.U. z 2003 r. No. 228, pos. 2256). The amendment entered into force on 1 January 2004.
[ 3] Article 15 (1) 4 in the version set by the Article. 80 point 3 of the Act of 30 August 2002. -Provisions introducing the law-Law on the system of administrative courts and law-Law on proceedings before administrative courts (Journal of Laws No. 153, item. 1271; ost. zm.: Dz.U. z 2003 r. No. 228, pos. 2256). The amendment entered into force on 1 January 2004.
[ 4] The Act enters into force on 14 August 2001, with the exception of art. 31, which enters into force on 29 August 2001.
