Act No. 192 / 2012 Coll.
Act amending Act No. 72 / 2000 Coll., on Investment Incentives and on the Amendment of Certain Acts (Investment Incentives Act), as amended, and other related laws
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Law
Effective from 12.07.2012
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192
THE LAW
of 25 April 2012
amending Act No. 72 / 2000 Coll., on Investment Incentives and amending certain laws (Investment Incentives Act), as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment to the Investment Incentives Act
Act No. 72 / 2000 Coll., on investment incentives and on the amendment of certain laws (Act on investment incentives), as amended by Act No. 453 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 19 / 2004 Coll., Act No. 436 / 2004 Coll., Act No. 62 / 2005 Coll., Act No. 443 / 2005 Coll., Act No. 159 / 2007 Coll., Act No. 73 / 2011 Coll. and Act No. 457 / 2011 Coll., is amended as follows:
1. The heading of Part One reads "INVESTMENT OBJECTION '.
2. In Paragraph 1 (1), the words "Regulation of the European Communities (1) 'are replaced by the words" Regulation of the European Union for the provision of regional investment aid and aid for employment and education1)' and the words "investment incentives' are replaced by the words" investment incentives'.
Footnote 1:
"(1) Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in accordance with Articles 87 and 88 of the EC Treaty (General Block Exemption Regulation), published in the Official Journal of the EU L 214 of 9 August 2008."
3. Paragraph 1 (2) reads as follows:
"(2) The Ministry of Industry and Trade (hereinafter referred to as" the Ministry ") fulfils the notification obligation to provide investment incentives under this Act resulting for the Czech Republic from the directly applicable European Union1 Regulation."
footnotes 1a, 2, 2a, 2b and 3 are deleted, including the footnotes.
4. The following Section 1a is inserted after Section 1, including the title and footnotes 12 to 19:
Definition of basic terms
(1) For the purposes of this Act:
(a) public aid in the form of investment incentives
1. discounts on income taxes pursuant to special legislation12),
2. transfer of land, including associated infrastructure, at a preferential price;
3. physical support for the creation of new jobs under the Specific Legislation (13);
4. material support for the retraining or training of staff under special legislation13); or
5. material aid for the acquisition of fixed tangible and intangible assets 14) for a strategic investment action,
(b) investment actions
1. introduction or extension of production in the processing industry (15);
2. the construction or expansion of a technological centre; or
3. the launch or expansion of the Centre for Strategic Services,
(c) the start of works related to the implementation of the investment action, the start of the acquisition of tangible and intangible fixed assets without the cost of obtaining the documentation necessary for the issue of the building permit or for the announcement of the construction, or the making of a legal act binding on the acquisition of machinery (16);
(d) strategic investment action
1. an investment in production approved by the government, the amount of eligible costs being at least CZK 500,000, of which at least CZK 250,000 is spent on the acquisition of machinery 16) intended for production purposes, and at least 500 new jobs are created,
2. investment in technology centres approved by the government, the amount of eligible costs being at least CZK 200,000 000, of which at least CZK 100,000 000 is spent on the acquisition of machinery, and at least 120 new jobs are created,
(e) the technology centre of the enterprise, or part thereof, focusing on applied research, development and innovation17) technically advanced products, technologies and production processes, including the production and innovation of its software, for use in production and the enhancement of added value;
(f) a software creation centre of the enterprise or part thereof with a focus on the creation of new or innovation17) existing software;
(g) the repair centre of the undertaking or part thereof, focusing on the repair of technically advanced equipment, in particular office machinery and computer equipment, electronic machinery and apparatus, radio, television and communication equipment and apparatus, optical and measuring instruments, aircraft and electronic and control systems of rolling stock, with the exception of the repair of cars, buses and the repair of mechanical parts of vehicles intended for land transport;
(h) the centre of shared services of the undertaking or part thereof, focusing on the taking over of the management, operation and administration of internal activities such as accounting, finance, human resources administration, marketing or management of information systems, from a controlling or controlling person (18) or from contractual partners for which such activities are not subject to business, with the exception of surveillance of premises, printing, food, cleaning, cleaning or similar services;
(i) a software creation centre, a repair centre or a shared service centre where services provided by the centre exceed the territory of at least two States;
(j) a new post which is created in direct connection with an investment project and which means an increase in the number of jobs compared to the average of the last 12 months immediately preceding the calendar month in which the certificate referred to in paragraph 4 (1) was issued and which is occupied by an employee who has an indefinite employment relationship and is a citizen of the Czech Republic or a national of another Member State of the European Union or its family member.
(2) This law does not apply to tourism, recreational, cultural and sports services, health and social services, transport and transport services, distribution, logistics, postal and courier services, consulting and advisory services, banking, real estate, leasing services, data centre services, audiovisual services 19), direct marketing, environmental services and employment agencies services.
12) Sections 35a and 35b of Act No. 586 / 1992 Coll., on Income Taxes, as amended.
13) § 111 of Act No. 435 / 2004 Coll., on Employment, as amended by Act No. 159 / 2007 Coll., Act No. 382 / 2008 Coll. and Act No. 73 / 2011 Coll.
14) Act No. 563 / 1991 Coll., on Accounting, as amended.
15) Section C of the Communication of the Czech Statistical Office No. 244 / 2007 Coll., on the introduction of the Classification of Economic Activities (CZ-NACE).
16) Chapters 84, 85 and 90 of Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.
17) Article 2.2 Community framework for State aid for research, development and innovation.
18) § 66a of Act No. 513 / 1991 Coll., Commercial Code, as amended by Act No. 370 / 2000 Coll., Act No. 88 / 2003 Coll. and Act No. 554 / 2004 Coll.
19) Directive 2007 / 65 / EC of the European Parliament and of the Council of 11 December 2007 amending Council Directive 89 / 552 / EEC on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the pursuit of television broadcasting activities. "
5. Article 2, including footnotes 4 and 5, reads as follows:
(1) An investment incentive may be provided to an enterprise, whether legal or natural, provided that it can demonstrate that it can meet the general conditions laid down by this law, the specific conditions laid down by special legislation12), 13) and the conditions laid down directly by the European Union1).
(2) The general conditions are:
(a) the implementation of an investment event in the Czech Republic;
(b) the cost-effectiveness of environmental activities, construction or installations (4);
(c) the start of work relating to the implementation of an investment action only after the date of issue of the certificate referred to in Article 4 (1);
(d) compliance with the conditions set out in paragraphs 3 to 5 shall not exceed three years following the decision on the promise of an investment incentive (hereinafter referred to as the "promise decision") pursuant to Article 5 (4) or Article 5a.
(3) The general conditions for investment in production are:
(a) the use of funds in the fields of processing (15), except for sectors which are not directly covered by the European Union Regulation (1);
(b) the acquisition of fixed tangible and intangible assets pursuant to § 6a (1) (a) in at least CZK 100 000 000; at least CZK 50 000 000 must be spent on the acquisition of machinery (16), which is intended for production purposes, was purchased at market price, was not produced more than 2 years before the acquisition and which was not subject to depreciation;
(c) the financing of at least CZK 50 000 000 from the equity of a legal entity or by its own funds of an undertaking; This condition is not considered to be met by the use of investment funds generated by the profit obtained from an investment action assessed for the purpose of granting public aid;
(d) start of production.
(4) The general conditions for investment action in technology centres are further:
(a) the acquisition of fixed tangible and intangible assets pursuant to § 6a (1) (b) (1) at least in the amount of CZK 10 000 000, and at least CZK 5 000 000 must be spent on the acquisition of machinery (16), which was acquired at market price, was not produced more than 2 years before the acquisition and which was not subject to depreciation;
(b) financing of at least CZK 5 000 000 from the equity of a legal entity or by its own funds of an undertaking; This condition is not considered to be met by the use of investment funds generated by the profit obtained from an investment action assessed for the purpose of granting public aid;
(c) creating and occupying at least 40 new jobs.
(5) Furthermore, the general condition for investment action in strategic service centres is to create and fill at least 40 new jobs in the case of software generation centres, or to create and fill at least 100 new jobs in the case of repair centres and shared services centres.
(6) The amounts referred to in paragraph 3 (b) and paragraph 4 (a) shall not include payments under a contract allowing the use of the case before the acquisition of ownership.
(7) If the intention to obtain an investment incentive implies that the entire investment in production should be carried out in a district where the unemployment rate at the date of submission of the project is at least 50% higher than the average unemployment rate in the Czech Republic as indicated in the statistics of the Ministry of Labour and Social Affairs for the past 2 half years, or in the territory of the officially supported regions, which will be defined by the Government in accordance with the specific legislation5, the Ministry shall reduce the amounts referred to in paragraph 3 (b) and (c) by half. The other conditions referred to in paragraph 3 shall be maintained.
(8) Where the investment incentive referred to in Article 1a (1) (a) (1) to (3) and (5) covers costs which are also borne by the investment incentive provided for in Article 1a (1) (a) (4), those costs may be reimbursed up to the maximum amount of public aid referred to in Article 6 (1).
4) For example, Act No. 86 / 2002 Coll., on air protection and amending certain other laws (Air Protection Act), as amended, Act No. 334 / 1992 Coll., on the Protection of the Agricultural Soil Fund, as amended, Act No. 114 / 1992 Coll., on the Protection of Nature and Landscape, as amended, Act No. 254 / 2001 Coll., on Water and on the Change of Certain Laws (Water Act), as amended, Act No. 185 / 2001 Coll., on Waste and on the Amendment of Certain Other Laws, as amended, Act No. 356 / 2003 Coll., on Chemicals and Chemical Products and on the Amendment of Certain Laws, as amended.
5) Act No. 248 / 2000 Coll., on Support for Regional Development, as amended. '
6. footnote 4a is deleted.
7. Paragraph 3 (1) and (2), including footnotes 20 and 21, read:
"(1) An applicant for an investment incentive (the applicant) may be a legal or natural person in business. The applicant shall submit on the form an intention to obtain the investment incentive and documents referred to in paragraphs 3 to 6 (hereinafter referred to as the" documents for providing the investment incentive '). The documents for providing the investment incentive shall be provided by the applicant either in paper form and at the same time in electronic form on the prescribed technical medium or in electronic form by the organisation set up by the Ministry (hereinafter referred to as "designated organisations'). The required form is set out in the Annex to this Act.
(2) The applicant shall indicate in its intention:
(a) if the legal person is identified by persons who are a statutory authority or a member of a statutory body of a legal person, indicating the manner in which they may act on its behalf, the identification of persons who have 20% or more voting rights or have a business share of 20% or more of the capital or, in the case of a controlled person, the identification of the business firm or the name and surname of the controlling person and the State in which its registered office or place of business is located;
(b) the main subject matter of the enterprise, the size of the enterprise (20), the details of the contact person authorised to act as an applicant in proceedings under this Act, the economic data collected on the applicant and the number of employees broken down by the Czech Republic and the Member States of the European Union for the last three accounting or taxation periods, in the case of membership of a group of consolidated data for a group of connected persons (21);
(c) information on the investment operation and the way in which it is financed, staffing and material collateral;
(d) information on the environmental impact of the investment action;
(e) data on the required forms of investment incentive;
(f) details of other aid requested or granted for an investment operation;
(g) data for eligible costs;
(h) the information needed for the assessment of an investment action by the European Commission ("the Commission") under the directly applicable European Union Regulation (1) where the amount of eligible costs exceeds EUR 100 000 000.
20) Annex I to Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in accordance with Articles 87 and 88 of the EC Treaty (General Block Exemption Regulation).
21) Paragraph 23 (7) of Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 438 / 2003 Coll., Act No. 261 / 2007 Coll. and Act No. 346 / 2010 Coll. '.
8. in Article 3 (3) (a), the words "in the case of a public limited company, a cooperative or a limited liability company," the words "in the case of a foreign person, a document similar to that of a commercial register," and the words "or for 1 or 2 financial years, where a legal person has been engaged for less than 3 years" shall be deleted.
9. In Paragraph 3 (3), a comma shall be replaced by a dot at the end of point (a) and the following sentence shall be added: "Where an applicant has been established less than 3 years before the submission of the project and is part of a business group, for the remaining financial year controlling the person (18), the annual report or financial statements or consolidated financial statements shall be added for his own person. A foreign person shall attach documents of a similar nature, '.
10. in Paragraph 3 (3) (b), the words "business" shall be inserted after the words "business" and the words "business" shall be inserted after the words "business" and the words "account of an entity accounting in a system of simple accounting, a statement of assets and liabilities and income and expenses" shall be replaced by the words "tax records or simple records under the Income Tax Act."
11. in Article 3 (3), the words "the foreign person shall attach documents of a similar nature" shall be added at the end of the text of point (b).
12. in Paragraph 3 (4):
"(4) The applicant shall also add to the project:
(a) an affidavit that:
1. Commence work relating to the implementation of an investment action only after the date of issue of the confirmation referred to in Article 4 (1);
2. has or does not have the status of SMEs 20),
3. He has not been given a decision on bankruptcy or a similar decision with a foreign person, or that he is not in danger of bankruptcy;
4. the documents for providing the investment incentive submitted in electronic form on the technical data medium are identical to those for providing the investment incentive submitted in paper form;
5. Is not in difficulty (1) and has not been granted aid which the Commission has decided to be unlawful or incompatible with the common market and, where it has been granted, to recover such aid,
(b) the certificate of the competent authority that it does not have a non-payment in the register of taxes, does not have a non-payment in respect of social security contributions and a contribution to the state employment policy, including periodic penalty payments, does not have a non-payment in respect of public health insurance premiums, including periodic penalty payments; the certificate must not be more than 1 month old and must correspond to the actual condition at the date of application;
(c) a document showing how the investment project is financed;
(d) a description of the investment action;
(e) the organisation of the business group where the applicant is part of it. "
13. In Article 3, paragraphs 5 to 8 are added, including footnote 22:
"(5) If the applicant is to receive an investment incentive at the same time, it shall also attach to the intention a proof of exemption from the obligation to maintain confidentiality under the tax rules for workers of the locally competent territorial financial authorities and staff of the Ministry of Finance vis-à-vis the Ministry for the purposes of the inspection pursuant to § 7 (1) and special legislature22), to the extent of the information demonstrating the state of compliance with the general conditions under § 2 (2) (c) and (d), § 2 (3) (b) and § 2 (4) (b), the obligations under § 6a (2) and (5) and the amount of the investment incentive applied pursuant to § 1a (1) (1).
(6) An applicant who does not have the status of an SME shall also attach to the project a document demonstrating that the incentive effect of an investment incentive is met under the directly applicable European Union Regulation (1).
(7) A foreign person may present social or other founding contracts or instruments of incorporation of the company, statutes, annual reports, accounts and consolidated accounts in English.
8. In the case of an investment action in the area of technology centres or investment action in the area of strategic services centres, the applicant shall, in its intention, select eligible costs in accordance with Article 6a (1) (b).
22) Act No. 215 / 2004 Coll., on the modification of certain public aid relations and amending the Act on the promotion of research and development, as amended. '
14.
(1) The designated organisation shall draw up an assessment to provide the investment incentive and submit it together with it to the Ministry no later than 30 days after their submission. The opinion shall indicate whether the applicant can fulfil the general and specific conditions for a strategic investment action and shall evaluate the consistency of the investment action referred to in the project with the directly applicable European Union Regulation (1). If the assessment that the applicant can meet the general and specific conditions for providing the investment incentive and the investment action referred to in the project is in accordance with the directly applicable European UnionRegulation (1), the designated organisation shall provide confirmation to the applicant that it can meet the general and specific conditions for providing the investment incentive and that the investment action referred to in the project complies with the directly applicable European Union1 Regulation (1) and shall add to the assessment a proposal for providing the investment incentive. The proposal to provide an investment incentive shall indicate the form of the investment incentive that can be provided, its amount and the conditions for its application. Where the assessment indicates that the applicant cannot comply with the general and specific conditions or the investment actions referred to in the project do not comply with the directly applicable European Union Regulation (1), the designated organisation shall add to the assessment a proposal to refuse investment incentives.
(2) If the opinion referred to in paragraph 1 indicates that it may be a strategic investment action, the Ministry shall submit a proposal to the Government to approve the investment as a strategic investment action before issuing a decision on the offer referred to in paragraph 4 or a decision on the commitment under Paragraph 5a; until such approval by the Government, the time limit for the decision on the offer referred to in paragraph 4 or the decision on the promise referred to in Paragraph 5a shall not run.
(3) The Ministry of Labour and Social Affairs, the Ministry of Finance and the Ministry of the Environment (hereinafter referred to as the "body concerned") shall assess the assumptions for the fulfilment of the general and specific conditions for providing the investment incentive and shall, within 30 days of the receipt of the supporting documents referred to in paragraph 1, issue a binding opinion giving its consent or opposition to the granting of the investment incentive. In the event that the authority concerned requests to be supplemented by supporting documents for the provision of an investment incentive, the time limit for the issue of a binding opinion shall not run and shall be extended by the time of completion of such documents. The municipality in whose cadastral territory the construction and installation of machinery will take place shall, at the request of the Ministry, respond to the investment incentive provided for in Article 1a (1) (a) (2) within 30 days of receipt of the request. If, within the period specified in the sentence of the first or second sentence, no opposition has been given, the opinion shall be deemed to have been given.
(4) The Ministry shall issue a decision on the offer of an investment incentive (hereinafter referred to as the "tender decision"), including the conditions under which the investment incentive may be drawn up, within 30 days of the expiry of the period referred to in paragraph 3, on the basis of an assessment of the evidence for providing the investment incentive and the opinions received within the time limit referred to in paragraph 3, or shall issue a decision rejecting the granting of the investment incentive. The Ministry may not give a decision on the offer if one of the authorities concerned has given an unfavourable opinion. The decision on the offer or decision to reject the granting of the investment incentive shall be sent by the Ministry through the designated organisation to the applicant and a copy shall be sent to the authorities concerned. ';
15. in Article 5 (1) and (2):
"(1) On the basis of a tender decision, the interested party may submit a request for an investment incentive (hereinafter referred to as" the interested party ') to the Ministry through the designated organisation no later than 3 months after its receipt. The person concerned may be the person who, at the same time as the application for an investment incentive, demonstrates that:
(a) it has been established in connection with the award decision and the applicant has a 100% participation in the newly created legal entity; or
(b) has been established in connection with the decision on the offer by the applicant's subsidiary and that subsidiary has a 100% participation in the newly established legal entity.
(2) The request for an investment incentive promise submitted by the interested party shall contain the consent of the interested party to the investment incentive and the conditions set out in the tender decision. ';
16. In Article 5, the following paragraph 3 is inserted after paragraph 2:
"(3) The applicant shall accompany the application for an investment incentive commitment:
(a) an extract from a commercial register which may not be more than 3 months old and must correspond to the actual situation on the date on which the application for a promise is submitted;
(b) the documents referred to in Articles 3 (4) (a) (2) and (3) and 3 (4) (b) and (c),
(c) an honest declaration by the interested party of the truthfulness of the information relating to an investment project provided in the documents providing the investment incentive; and
(d) exemption from the obligation to maintain confidentiality pursuant to Article 3 (5). "
Paragraphs 3 to 7 shall be renumbered paragraphs 4 to 8.
17. in Article 5 (4), the words "investment incentives" shall be deleted;
18. in Paragraph 5 (5), the introductory part of the provision reads: "The decision on the promise must contain."
19. in Article 5 (5) (a) and (c), "incentive" is replaced by "incentive."
20. in Article 5 (5) (b), the words "types of investment incentives granted" are replaced by the words "forms of investment incentives granted."
21. in Paragraph 5 (5) (d), the words "permissible rate and value" are replaced by the words "maximum rate and amount."
22. in Article 5, paragraph 6 is deleted;
Paragraphs 7 and 8 shall be renumbered paragraphs 6 and 7.
23. in Article 5 (6), the words "investment incentives" shall be deleted and the words "investment incentives" shall be replaced by the words "investment incentives";
24. in Article 5 (7), "3 or 6" is replaced by "4 or 6," "ministries" is replaced by "authorities" and "2" is replaced by "3."
25. The following Section 5a is inserted after Section 5:
If the applicant is to receive an investment incentive at the same time, the Ministry shall assess the documents for providing the investment incentive and evaluate the opinions received within the time limit referred to in Article 4 (3) and within 30 days of the expiry of the period referred to in Article 4 (3), shall issue a decision on the promise under Article 5 or a decision to reject the granting of the investment incentive. The Ministry may not give a decision on the promise if one of the authorities concerned has given an unfavourable opinion. '
26. in Paragraph 6 (1):
"(1) The maximum amount of public aid for an investment project shall be the proportion of the amount of public aid granted in the form of an investment incentive, with the exception of the investment incentive provided for in Article 1a (1) (a) (4), to the eligible costs expressed as a percentage and determined in accordance with the implementing legislation. ';
27. in Article 6 (2), the words "Acceptable value of public aid" shall be replaced by the words "Maximum amount of public aid for an investment operation," the words "costs that may be supported," shall be replaced by the words "eligible costs" and the words "permissible rate" shall be replaced by "maximum rate."
28. Paragraph 6 (4) is deleted.
29. Article 6a, including footnotes Nos 8a to 8c, reads:
(1) The eligible costs shall be the costs incurred after the date of issue of the certificate referred to in Article 4 (1) relating to an investment operation for which no public aid has yet been granted and for which the beneficiary keeps separate records; eligible costs shall consist of:
(a) in the case of an investment in production, the value of the long-term tangible property (14) in the form of machinery referred to in Article 2 (3) (b), and the value or part of the value of the long-term tangible property (14) in the form of land or buildings or long-term intangible property (14) purchased at market price from non-connected persons (21), up to the value of the machinery included in the eligible costs. The eligible costs may not include assets acquired under a contract for the sale of an undertaking or part of it by a connected person (21), or assets not used by the beneficiary at the place where the investment is carried out,
(b) in the case of investment actions in the field of technology centres or investment actions in the area of strategic services centres at the choice of the applicant;
1. the value of the assets referred to in point (a); machinery in this case means machinery as referred to in Article 2 (4) (a); or
2. the value of the wage costs incurred for new jobs during the 24 months immediately following the month in which the post was filled. Only new posts created and occupied by a staff member with a fixed weekly working period (8a) may be included in the new posts referred to in the first sentence during the period from the date of issue of the certificate referred to in Paragraph 4 (1) to the expiry of three years after the decision on the commitment. A maximum of three times the average national economy wage for the first to third quarters of the calendar year preceding the calendar year in which the applicant submitted the project may be included in the monthly wage costs incurred for the new job.
(2) The beneficiary of an investment incentive for which the eligible costs consist of the costs referred to in paragraph 1 (a) or (b) (1) shall be obliged to maintain the fixed tangible and intangible assets for which the investment incentive has been provided, to the extent that the actual amount of the aid still drawn, but at least at the rate and composition corresponding to the fulfilment of the general conditions under § 2 (3) to (5), for the period of application of the investment incentive under § 1a (1) (a) (1), but for a period of at least five years after the completion of the investment action, and to maintain new jobs in accordance with § 2 (4) or (5) and fill these places of employment with a specified weekly working period (8a) for the period of application of investment incentive under § 1a (1) (a) (a) (1), but at least five years from the date of the first employment. The beneficiary shall, without undue delay after the completion of the investment action to which the decision on the promise has been given, notify the Ministry of when the investment has been completed and to what extent. If they fail to do so, the five-year period for the maintenance of the long-term tangible and intangible assets shall begin on the day following the date on which the 5 years from the date of the decision on the promise expires or, in the case of an investment operation exceeding the amount of eligible costs of CZK 500 000 on the day following the date on which the commitment decision expires, 7 years from the date of the decision on the promise.
(3) The beneficiary of an investment incentive for which the eligible costs are the value of the wage costs referred to in paragraph 1 (b). (b) point (2) shall be obliged to maintain new posts and to fill such posts by staff with a fixed weekly working period of 8a) for which an investment incentive has been granted, in a number corresponding to the actual amount of aid received, but not less than 5 years from the date on which the first working relationship is established at each assisted post, and, in the case of a technological centre, to maintain the long-term tangible and intangible assets referred to in Article 2 (4) (a) for the period of application of the investment incentive referred to in Article 1a (1) (a) (1), but not less than 5 years from the date on which the condition referred to in Article 2 (4 (a) is met.
(4) The beneficiary of the investment incentive referred to in Article 1a (1) (a) (3) shall retain the number of new posts and the occupation of such posts by staff with a fixed weekly working period of 8a) for which an investment incentive has been received pursuant to Article 1a (1) (a) (3) for a period of at least 5 years from the date of first drawing of the investment incentive referred to in Article 1a (1) (a) (3). In the event that the new job is not filled on the date of the first drawing of the investment incentive referred to in Article 1a (1) (a) (3), the time limit referred to in the first sentence for that post shall begin to run only from the date of its occupation.
(5) The investment action assessed for the purpose of granting public aid must be carried out in such a way that at least 25% of the total value of the investment must be financed by means in which no element of public aid is included.
(6) The maximum amount of public aid for an investment operation determined in accordance with Article 6 (2) may not exceed the beneficiary or its provider or providers. Where the beneficiary receives public aid in excess of the maximum amount of public aid, he shall be obliged to repay the part of the public aid by which the maximum amount of public aid for the investment in question has been exceeded and to pay a penalty of the amount set by the budgetary rules, but at least at the rate of interest 8b) fixed by the Commission at the time of the decision on the commitment. The Ministry shall check that the maximum level and amount of public support are not exceeded on an ongoing basis during the period of drawing up the investment incentive.
(7) In the case of an investment incentive under Article 1a (1) (a) (2) in the event of non-compliance with the condition referred to in paragraph 2 or in the event of non-compliance with the general conditions referred to in Article 2 (2), the investment incentive shall cease to apply. In this case, the beneficiary of this investment incentive must pay the value of the public aid thus granted to the party who transferred the land to the beneficiary of that investment incentive, including a penalty of interest of 8b) fixed by the Commission on the amount of the aid thus granted from the date of the decision on the commitment to repay the public aid.
(8) In the event of non-compliance with the conditions referred to in paragraphs 2, 3 or 5, the effects referred to in paragraph 9 shall occur. In the event of failure to comply with the condition referred to in paragraph 4, the beneficiary shall return the investment incentive referred to in Article 1a (1) (a) (3) to a proportion of the investment incentive thus obtained corresponding to the number of new jobs not retained in accordance with the budgetary rules.
(9) If the general conditions laid down in Paragraph 2 (2) are not met, the decision on the promise shall cease to be valid and all that has been obtained by means of an investment incentive shall be repaid or paid, including the relevant penalty or other penalties under special legislation8c), but at least at the level of interest 8b) set by the Commission at the time of the decision on the commitment. If special conditions are found not to be met, they shall be treated in accordance with special legislation12), 13).
(10) If the beneficiary of the investment incentive wishes to participate in the merger as a company being acquired or as a cooperative being acquired and is interested in transferring rights and obligations from the commitment decision to the legal successor, he shall be obliged to ask the Ministry to agree to the transfer of the rights and obligations of the commitment decision before the merger project is published. The Ministry shall assess whether the purpose for which the investment incentive has been granted will be maintained and whether compliance with the conditions for providing the investment incentive is ensured. In the event of a positive assessment, it shall give its consent to the transfer of rights and obligations from the promise decision and designate the person to whom the rights and obligations of the promise decision are to be transferred. Without such consent, the rights and obligations of the promise decision may not be transferred. This is without prejudice to the obligation to comply with the specific conditions of the Income Tax Act to provide an investment incentive under Paragraph 1a (1) (a) (1).
8 (a) § 79 of the Labour Code, as amended by Act No. 362 / 2007 Coll.
8b) Article 9 of Commission Regulation (EC) No 794 / 2004 implementing Council Regulation (EC) No 659 / 1999 laying down detailed rules for the application of Article 93 of the EC Treaty.
8c) For example, Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 435 / 2004 Coll., on Employment, as amended. '
30. in Paragraph 7 (1), "investment incentives" is replaced by "investment incentives" and "investment incentives" is replaced by "investment incentives";
31. in Article 7, paragraph 2 is deleted;
Paragraphs 3 to 7 shall be renumbered paragraphs 2 to 6.
32. in Paragraph 7 (2):
"(2) The exercise of the control shall be:
(a) to the Ministry for the investment incentive referred to in Articles 1a (1) (a) (2) and (5), the general conditions referred to in Article 2 (2) (a) and (d), to the extent that the conditions set out in Article 2 (3) (a) and (d), Article 2 (4) (c) and Article 2 (5), and the obligation set out in Article 6a (3),
(b) the Ministry of the Environment for the general condition referred to in § 2 (2) (b);
(c) the Office of Labour of the Czech Republic - the Directorate-General for Investment Incentive referred to in § 1a (1) (a) (3) and (4) and the Office of Labour of the Czech Republic - the Regional Branch and the branch for the City of Prague for the obligation referred to in § 6a (4),
(d) to the Ministry of Finance and Territorial Financial Authorities for the investment incentive referred to in Article 1a (1) (a) (1) and for the general conditions referred to in Article 2 (2) (c) and (d), to the extent that the conditions laid down in Article 2 (3) (b) and (c) and Article 2 (4) (a) and (b) are met, and for the obligation referred to in Article 6a (2) and (5). "
33. in Article 7 (3), the words "paragraph 3" are replaced by the words "paragraph 2," the words "paragraph 5" are deleted, and the words "paragraph 6a (2) and (4)" are replaced by the words "paragraph 6a (2) and (3) of Article 1a (1) (a) (5)";
34. in Paragraph 7 (4):
"(4) A check of compliance with the condition set out in Article 6a (2) shall be carried out after the expiry of the five-year period for the maintenance of the long-term tangible and intangible assets referred to in Article 6a (2), or, where the investment incentive referred to in Article 1a (1) (a) (1) is applied even after that period, in the year following the end of the last tax period in which the investment incentive referred to in Article 1a (1) (a) (1) (1) may last be applied. The monitoring of compliance with the condition set out in Article 6a (3) shall be carried out after 8 years from the date of the decision on the commitment or, if the investment incentive referred to in Article 1a (1) (a) (1) is applied after that period, in the year following the end of the last tax period in which the investment incentive referred to in Article 1a (1) (a) (1) may last be applied. ';
35. in Article 7 (5), "paragraph 3" is replaced by "paragraph 2";
36. in Article 7 (6), the words "investment incentives referred to in § 1 (2) (c) and (d)" shall be replaced by the words "investment incentives referred to in § 1a (1) (a) (3) to (5)," "special legislation (10)" shall be replaced by the words "§ 1a (1) (a) (3)" shall be replaced by "§ 6a (4)";
Footnote 10:
"10) § 111 paragraphs 6 and 7 of Act No. 435 / 2004 Coll., on Employment."
37. in Paragraph 10 (2), the words "investment incentives" shall be deleted;
38. Paragraph 11 (1) and (3) are deleted and paragraph 2 is deleted.
39. in Article 11, "§ 6 (3)" is replaced by "§ 6 (1) and (3)";
40. The following Section 11a is inserted after Section 11:
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Regulation Information
| Citation | Act No. 192 / 2012 Coll., amending Act No. 72 / 2000 Coll., on investment incentives and on the amendment of certain laws (Act on investment incentives), as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.06.2012 |
|---|---|
| Effective from | 12.07.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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