Act No. 126 / 2025 Coll.
Act amending Act No. 104 / 2000 Coll., on the State Fund for Transport Infrastructure, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Effective from 01.07.2025
126
THE LAW
of 9 April 2025
amending Act No 104 / 2000 Coll., on the State Fund for Transport Infrastructure, as amended, and Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on the State Fund for Transport Infrastructure
Act No. 104 / 2000 Coll., on the State Fund for Transport Infrastructure, as amended by Act No. 482 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 80 / 2006 Coll., Act No. 152 / 2011 Coll., Act No. 196 / 2012 Coll., Act No. 239 / 2012 Coll., Act No. 250 / 2014 Coll., Act No. 129 / 2016 Coll., Act No. 308 / 2018 Coll., Act No. 227 / 2019 Coll., Act No. 190 / 2021 Coll., Act No. 261 / 2021 Coll., Act No. 184 / 2023 Coll., Act No. 349 / 2023 Coll., is amended as follows:
1. in Article 2 (1) (b), the word "national" shall be replaced by the words "State-owned runways."
2. in Article 2 (1) (h):
"(h) remuneration
1. provided in the framework of public-private partnerships in the field of transport infrastructure, which means payments made gradually, depending on the contractual risk-sharing arrangements, to persons who ensure and finance the performance of one of the activities referred to in points (a) to (c), where the activity is linked to a transport infrastructure which is or will be State-owned, on the basis of a contract concluded by such persons with a State represented by the Ministry or with a legal person or with an organisation of the State in which the function of the founder or founder is performed by the Ministry; or
2. costs related to the negotiation of the contract referred to in point 1; ';
3. in Article 2 (1), the following point (l) is inserted after point (k), including footnote 14:
"(l) costs related to the acquisition or installation of publicly accessible charging or hydrogen pumping stations (14);
14) Act No. 311 / 2006 Coll., on fuel and petrol stations and amending certain related laws (Fuel Act), as amended. '
Points (l) to (p) shall be renumbered as points (m) to (q).
4. in Paragraph 2 (1) (p), including footnote 12:
"(p) costs related to ensuring the operational and technical interconnection of the national rail, the regional rail, the selected tracks of other Member States of the European Union and the railway vehicles operated on these runways (12);
12) Act No. 266 / 1994 Coll., on Railways, as amended. '
5. in Article 2 (2) (a), the words "or loans" shall be inserted after the words "loans."
6. In Article 2 (3), the first sentence, including footnotes 3a, 3b and 3c, is deleted.
7. In Paragraph 2 (4), the words "to the bodies referred to in paragraph 3 'are replaced by the words" to the beneficiaries of the funds'.
8. In Article 3 (3) of the Introductory Part of the provision, the words "the recipient of funds from the Fund 'are replaced by the words" the operator of these runways'.
9. in Article 4 (1) (e), the word "loans" shall be inserted after the word "loans."
10. in Article 4 (1) (f), the words "concession contracts for construction, operation and maintenance" shall be replaced by "public-private partnerships in the region."
11. in Article 4 (1) (j), the words "administrative offences" shall be replaced by the words "offences" and the words "and the reimbursement of weighing costs under specific legislation" shall be deleted;
12. In Article 4, the following paragraph 4 is added:
"(4) Where the Fund has accepted a loan or loan for the purpose of financing or pre-financing to the extent referred to in Article 2 (1), it shall guarantee the debts incurred in connection with that loan or loan by the State; the State guarantee is granted free of charge to the Fund. The State represents the Ministry of Finance as guarantor. '
13. in Article 5 (1) (c) and (d), the words "and loans" shall be inserted after the words "loans."
14. In Paragraph 5a, the dot is replaced by a comma at the end of paragraph 1 and the following point (d) is added:
"(d) expenditure on repayment by the Fund of loans received and loans and interest on such loans and loans."
15. in the first sentence of Paragraph 5b (3), the words "and loans by the Fund" and the words "through the Minister" shall be replaced by the words "together with the Minister of Finance."
16. In Article 5b (3), the second sentence is replaced by the following: "The proposal shall include the information referred to in Article 5 (1) (c) and (d) where an additional acceptance of the loan or loan is proposed."
17. in Article 8 (2), the following points (e) and (f) are inserted after point (d):
"(e) a proposal for additional acceptance of the loan by the Fund;
(f) a proposal for additional acceptance of the loan by the Fund; ';
Points (e) to (i) shall be renumbered as points (g) to (k).
18. in Paragraph 8 (2) (i), "a" is replaced by a comma.
19. In Article 8, at the end of paragraph 2, the dot is replaced by a comma and the following points (l) and (m) are added:
"(l) acceptance and conditions of the loan by the Fund;
(m) acceptance of the loan by the Fund and its conditions. "
Amendment of the Value Added Tax Act
In Article 21 of Act No. 235 / 2004 Coll., on Value Added Tax Act, as amended by Act No. 635 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 302 / 2008 Coll., Act No. 87 / 2009 Coll., Act No. 489 / 2009 Coll., Act No. 47 / 2011 Coll., Act No. 502 / 2012 Coll., Legislative measure of the Senate No. 344 / 2013 Coll., Act No. 170 / 2017 Coll., Act No. 283 / 2018 Coll., Act No. 80 / 2019 Coll., Act No. 355 / 2021 Coll., Act No. 251 / 2023 Coll., Act No. 469 / 2023 Coll., and Act No. 461 / 2024 Coll., after paragraph 8, new paragraph 9 is added:
"(9) Paragraph 8 shall not apply to transactions carried out by a payer in the context of public-private partnerships in the field of transport infrastructure under a contract concluded with the State represented by the Ministry of Transport or with a legal person or with an organisational body of the State where the function of the founder or founder is exercised by the Ministry of Transport, provided that the funds provided for by the State Fund for Transport Infrastructure are used to finance or pre-finance the remuneration provided for in the framework of the public-private partnerships in the field of transport infrastructure under the law governing the State Fund of Transport Infrastructure. ';
Paragraph 9 shall become paragraph 10.
EFFECTIVE
This Act shall take effect on 1 July 2025.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 126 / 2025 Coll., amending Act No. 104 / 2000 Coll., on the State Fund for Transport Infrastructure, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.05.2025 |
|---|---|
| Effective from | 01.07.2025 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 376
The regulation text is for informational purposes only.
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