Act No. 127 / 2015 Coll.
Act amending Act No. 247 / 2014 Coll., on the provision of a childcare service in a children's group and on the amendment of related laws, and Act No. 586 / 1992 Coll., on Income Tax
Valid
Law
Effective from 04.06.2015
Text versions:
04.06.2015
127
THE LAW
of 13 May 2015
amending Act No. 247 / 2014 Coll., on the provision of a childcare service in a children's group and on the amendment of related laws, and Act No. 586 / 1992 Coll., on Income Tax
Parliament has decided on this law of the Czech Republic:
Amendment to the Child Care Service Act in the Child Group
Act No. 247 / 2014 Coll., on the provision of a childcare service in a child group, is amended as follows:
1.
For the purposes of this Act, a child care service in a child group operated by a childcare service provider in a child group entered in the register of providers within the meaning of Section 4 (hereinafter referred to as "the provider '), consisting of regular childcare from one year of age to the start of compulsory education and allowing attendance of at least 6 hours per day, which is provided outside the household of the child in a group of children and which is aimed at ensuring the needs of the child, education, development of abilities, cultural and hygiene habits of the child.'
2. In Article 3 (1), the words "child care services in a child group (hereinafter referred to as" provider ')' are deleted.
3. in the title of § 12, in § 12, § 16 (4) (c), § 22 (2) (e) and § 23 (2) (e), the words "damage" are replaced by the words "injury."
4. In Article 15, the following paragraph 3 is inserted after paragraph 2:
"(3) Exemptions from the health requirements laid down in the implementing legislation for children under 12 children may be allowed only if the protection of public health is not jeopardised. The authorisation of the exemption shall be decided upon at the request of the provider of the Regional Health Station. ';
Paragraph 3 shall become paragraph 4.
5. in Article 19 (2) (a), "§ 5 (2)" is replaced by "§ 5 (1)";
6. Paragraph 22 (1) reads as follows:
"(1) A natural person commits an offence if he / she refers to his / her activity as a child care service in a child group, although he / she is not registered as a provider within the meaning of Section 4. '
7. Paragraph 23 (1) reads as follows:
"(1) A legal or legal person commits an administrative offence if it designates its activity as a child care service in a child group, even if it is not entered in the register of providers within the meaning of Article 4. '
8. Article 25 shall be deleted, including the title.
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. in Article 24 (2) (zw) (1) and (2), the words "pre-school childcare facilities" are replaced by the words "pre-school facilities."
2. In Article 35bb (1), the words "pre-school childcare establishments, including nursery schools under the school law 'are replaced by the words" pre-school establishments'.
3. In Article 35bb, the following paragraph 6 is added:
"(6) For the purposes of income taxes, pre-school means:
(a) maternity school under the Education Act or equivalent abroad;
(b) the facilities of the childcare service in the child group; and
(c) a pre-school childcare facility operated on the basis of a trade licence, provided that the nature of the care thus provided is comparable to that provided by:
1. a childcare service in the child group; or
2. maternity school under the school law. '
4. In Section 38k (5) (j), the words "pre-school childcare establishments, including nursery schools under the school law 'are replaced by the words" pre-school establishments'.
5. in Paragraph 38l (2) (f), the words "pre-school childcare facilities, including kindergarten under the school law," shall be replaced by the words "pre-school facilities."
Transitional provision
For the tax period started until the date of entry into force of this Act, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
EFFECTIVE
This Act shall take effect on the day of its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 127 / 2015 Coll., amending Act No. 247 / 2014 Coll., on the provision of a childcare service in a child group and on the amendment of related laws, and Act No. 586 / 1992 Coll., on Income Tax |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.06.2015 |
|---|---|
| Effective from | 04.06.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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