Act No. 210 / 2019 Coll.
Act amending Act No. 72 / 2000 Coll., on Investment Incentives and amending certain laws (Act on Investment Incentives), as amended, and Act No. 435 / 2004 Coll., on Employment, as amended
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Effective from 06.09.2019
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06.09.2019
22.08.2019
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210
THE LAW
of 25 July 2019
amending Act No 72 / 2000 Coll., on investment incentives and amending certain laws (Act on investment incentives), as amended, and Act No 435 / 2004 Coll., on employment, as amended
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 amending 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., Act No. 457 / 2011 Coll., Act No. 192 / 2012 Coll., Act No. 407 / 2012 Coll., and Act No. 84 / 2015 Coll., is amended as follows:
1. At the end of footnote 1, the words "as amended 'are added.
2. in Paragraph 1a (1) (a) (5), the word "property 14)" shall be replaced by "property."
footnote 14 is deleted.
3. in Article 1a (1) (b):
"(b) investment by investment in long-term tangible and intangible assets carried out within the territory of the Czech Republic in the context of the business of the beneficiary of the investment incentive,"
4. in Article 1a (1) (c) (3), the word "establishment" 16) shall be replaced by "establishment."
footnote 16 is deleted.
5. in Article 1a (1) (d) to (f), including footnote 26, the following shall be added:
"(d) the beneficiary of an investment incentive by a legal or natural person who has been given a decision on the promise of an investment incentive (hereinafter referred to as the" promise decision "),
(e) machinery, long-term tangible property falling within Chapters 84, 85 or 90 of the Customs Tariff (26), or technical evaluation of long-term tangible property falling within Chapters 84, 85 or 90 of the Customs Tariff (26),
(f) fixed tangible and intangible assets of fixed tangible and intangible assets under accounting legislation;
26) Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended. '
6. in Paragraph 1a (1), points (g) to (l) are deleted;
Point (m) shall be renumbered as point (g).
7. In Article 1a (1) (g), the words "posts compared to average 'are replaced by the words" employees at the place where the investment is carried out compared to the average number of employees at the place where the investment is carried out', the word "or 'is replaced by a comma and the words" or long-term resident in the European Union in the territory of the Czech Republic is added at the end of the letter, in accordance with the specific legislation18)'.
Footnote 18 reads:
"18) § 83 of Act No. 326 / 1999 Coll., on the residence of foreigners in the Czech Republic and on the amendment of certain laws, as amended."
8. In Article 1a, at the end of paragraph 1, the dot is replaced by a comma and the following point (h) is added:
"(h) the number of employees at the place where the investment is carried out, the number of employees registered by the beneficiary, with the place of work at the place where the investment is carried out, converted into a specified weekly working time; 8a)."
9. In Paragraph 1a (2), the words "and employment agencies' services' are replaced by the words", labour agencies' services and areas in which regional investment or training aid cannot be granted under the directly applicable European Union25 Regulation '.
10. The following Section 1c is inserted after Section 1b, including the title and footnote 27:
Type of investment actions
(1) An investment incentive may be provided for an investment action which is implemented
(a) in the processing industry (15), to introduce production, to increase production capacity, to expand the production range by new products or to make major changes to the overall production process under the directly applicable European Union1);
(b) in a technology centre for the purpose of building, increasing capacity or extending output to new products under the directly applicable European Union1), the focus of the technology centre being applied research, development and innovation17) technically or otherwise developed products, technologies and production processes, including the creation and innovation of their software; or
(c) in the centre of strategic services for the purpose of launching its activities, increasing capacity or extending output to new services under the directly applicable European Union1), the strategic services centre may be implemented in the form of:
1. software creation centres focusing on the creation of new or innovation17) existing software,
2. data centres focusing on data storage, sorting and management,
3. a repair centre focusing on the repair of technically advanced equipment; or
4. centres of shared services with a focus on taking over the management, operation and administration of internal activities from a controlling or controlled person (27) or from contractors for which such activities are not subject to business.
(2) On the basis of an analysis of the economic and industrial development of the Czech Republic, the development of the unemployment rate in the Czech Republic and the assessment of the investment actions which have been supported so far by the Ministry in cooperation with the other central administrative authorities concerned, the Government shall lay down a regulation for which the types of investment actions referred to in paragraph 1 may be provided by the Ministry in order to promote economic development and create jobs.
(3) If the Government authorises an investment incentive under Article 1a (1) (a) (5) for an investment action, it is a strategic investment action. The types of investment actions for which an investment incentive can be provided pursuant to Section 1a (1) (a) (5) shall be determined by the Government by means of a regulation on the basis of an analysis of the economic and industrial development of the Czech Republic, the development of unemployment rates in the Czech Republic and the appreciation of investment actions which have been supported so far.
27) Sections 74 to 78 of Act No. 90 / 2012 Coll., on Commercial Companies, as amended. '
11. in Paragraph 2 (2), the comma shall be replaced by a dot at the end of point (c) and point (d) shall be deleted;
12. in Article 2 (3) and (4):
"(3) Other general conditions, if the government so provides, are:
(a) the acquisition of fixed tangible and intangible assets pursuant to Article 6a (1) (a), at least at the value laid down by the Government Decree, within 3 years of the decision on the commitment;
(b) the creation of new posts at least in the number laid down by the Government's decree, within 3 years of the decision on the commitment; or
(c) the implementation of an investment action in the framework of an activity which increases the value of the activity carried out through the use of qualified labour or advanced technology, as provided for by the Government by a regulation (hereinafter referred to as "higher value added activity"), within 3 years of the decision on the commitment.
(4) The Government of the Republic of the Czech Republic shall determine for each type of investment which of the other general conditions referred to in paragraph 3 shall apply and in which regions of the Czech Republic. The minimum value of fixed tangible and intangible assets, the minimum number of new jobs and activities with higher added value, depending on the type of investment action, the region in which the investment action is to be implemented, and the size of the beneficiary of the investment incentive is determined by the government by regulation on the basis of an analysis of the economic and industrial development of the Czech Republic, the development of the unemployment rate in the Czech Republic and the appreciation of the investment actions still supported. "
13. in Article 2, paragraph 5 is deleted;
Paragraphs 6 to 8 shall become paragraphs 5 to 7.
14. in Article 2 (5), "3 (b) and 4 (a)" is replaced by "3 (a)";
15. in Article 2, paragraph 6 is deleted;
Paragraph 7 shall become paragraph 6.
16. In Article 3 (1), at the end of the text of the first sentence, the words "which, in the course of its business, has at least 2 completed accounting or taxation periods' shall be added and the last sentence shall be replaced by the words" The model of the form for the application of the intention to obtain an investment incentive shall be laid down by the Government by a regulation '.
17. in Article 3 (2) (b), the words "broken down by the Czech Republic and the Member States of the European Union for the last three accounting or taxation periods" shall be deleted;
18. In Article 3 (2), the words "and energy consumption of the energy economy under the Energy Management Act at the place of implementation of the investment action 'are added at the end of the text (d).
19. in Article 3 (2), the words "and the choice of eligible costs as referred to in Article 6a (1)" shall be added at the end of the text in point (g).
20. in Article 3 (2) (h), the words "investment actions" shall be replaced by the words "investments of the applicant or of persons deemed to be linked to the applicant under the directly applicable European Union20)," and the words "one region of the applicant or persons considered to be one enterprise under the directly applicable European Union de minimis regulation" shall be replaced by the words "regions in which the investment action is to be implemented and to which public aid has been granted or is requested which is regional investment aid under the directly applicable European Union1)."
footnote 24 is deleted.
21. In Article 3, at the end of paragraph 2, the dot is replaced by "a 'and the following point (j) is added:
"(j) quantification and justification of the expected benefit of the investment action to the region and the State."
22. in Paragraph 3 (3) (a) read:
"(a) if the legal person, annual reports, financial statements or consolidated accounts for the last two financial years are to be drawn up by the applicant in accordance with the accounting legislation; where, at the date of submission of the project, annual reports, financial statements or consolidated accounts are published in a public register collection, the applicant shall not submit them; a foreign person shall attach an extract from the public register and accounts for the last 2 financial years of the end of the financial year, if he is obliged to process it under the law of the State in which he is established, and shall also attach a founding act or an officially certified copy thereof and the statutes thereof, if it is not a founding act; ';
23. in Paragraph 3 (3) (b), the words "if a natural person is registered, an extract from the Commercial Register; a foreign person shall attach documents of a similar nature 'shall be replaced by' financial statements, tax records or a copy of the income tax returns for the last 2 completed accounting or taxation periods; where, at the date of submission of the project, the accounts are published in the public register collection, the applicant shall not submit them; a foreign person shall attach an extract from the public register and accounts, tax records or a copy of the income tax returns for the last two completed accounting or taxation periods, if it is required to process, maintain or submit them in accordance with the law of the State in which he is established. ';
24. in Article 3 (4) (a), the words "where the applicant submits such supporting documents in paper form" shall be added at the end of the text of point 4.
25. in Article 3 (4) (a) (5), the words "difficulties 1) and that no aid has been granted to it which the Commission has decided to be illegal or incompatible with the internal market and, if it has been granted to it, to recover such aid" shall be replaced by the words "difficulties under the directly applicable European Union1 Regulation," and it is not an applicant against whom, following a Commission decision declaring aid received from a supplier from the Czech Republic as unlawful and incompatible with the internal market, a recovery order has been issued which has not yet been repaid. "
26. in § 3 (4) (a) (6):
"6. Has not carried out an investment incentive for relocation under the directly applicable European Union1 in the previous 2 years before the date of submission of the project) to the place of implementation of the investment action for which the investment incentive is requested and undertakes not to do so within 2 years of the completion of the investment action for which the investment incentive is requested, '.
27. in Article 3 (4), the following point 7 is added at the end of point (a):
'7. is not a commercial company which is prohibited from providing investment incentives under the law governing conflicts of interest, '.
28. in Article 3 (5), "(d), (2) (3) (b) and (4) (a)" is replaced by "Article 2 (3) (a)."
29. in Article 3 (6), the words "and financial statements, tax records or copies of tax returns on income" shall be inserted after the words "negotiations,";
30. Paragraph 3 (7) is deleted.
31. in the second sentence of Article 4 (1), the words "strategic investment action" shall be deleted.
32. in Paragraph 4 (2):
"(2) Prior to the decision on the offer to provide an investment incentive (hereinafter referred to as the" tender decision ') referred to in paragraph 5 or the promise decision referred to in paragraph 5a, the Ministry shall submit to the Government a proposal to approve the investment incentive. If the applicant requests investment incentives pursuant to Article 1a (1) (a) (5) and the Ministry recommends the Government to approve them, the Ministry shall submit a proposal to the Government for approval of investment incentives pursuant to Article 1a (1) (a) (5) before issuing a tender decision pursuant to paragraph 5 or a commitment decision pursuant to Article 5a. The Government shall decide on the Ministry's proposal to approve the investment incentive within 3 months of its submission. Until approval by the Government, the time limit for the decision on the offer referred to in paragraph 5 or the decision on the promise referred to in Paragraph 5a shall not run.';
33. In Article 4 (5), at the end of the second sentence, the words "or if the Government does not approve the provision of an investment incentive 'are added and after the third sentence, the phrase" If the Government does not approve the provision of an investment incentive under Article 1a (1) (a) (5), the Ministry will not provide it'.
34. in Article 5 (3), at the end of point (b), the word "a" is replaced by a comma and the following point (c) is inserted after point (b):
"(c) an affidavit of the candidate not having carried out the transfer under the directly applicable European Union1) to the place of implementation of the investment action for which the investment incentive is requested and undertakes not to do so within 2 years of the completion of the investment action for which the investment incentive is requested; and ';
Point (c) shall be renumbered (d).
35. in Article 5 (5) (a), the words "interested in an investment incentive" are replaced by the words "beneficiary of an investment incentive."
36. in Article 5 (5), the word "a" shall be deleted at the end of point (d).
37. in Article 5 (6) and (7), the word 'interested party' shall be replaced by 'beneficiary of an investment incentive';
38. In Article 5, paragraphs 8 and 9 are added:
"(8) The date of the decision on the commitment shall be considered as the date on which the public aid is granted (1).
(9) Decomposition against the promise decision does not have suspensory effect. "
39. In Section 5a, at the end of the second sentence, the words "or, if the Government does not approve the provision of an investment incentive 'are added and after the third sentence, the sentence" If the Government does not approve the provision of an investment incentive under Section 1a (1) (a) (5), the Ministry will not provide it.';
40. in Paragraph 6 (1), the words "implementing legislation" shall be replaced by the words "government regulation."
41. in Paragraph 6 (3), the words "implementing legislation" are replaced by the words "government regulation."
42.Paragraph 6 (4) shall be deleted;
Paragraph 5 shall become paragraph 4.
43. In Article 6 (4), the words "the beneficiary of the investment incentive does not have a recovery order which the Commission has decided to be illegal or incompatible with the internal market 'are replaced by the words" following the Commission's decision declaring that the aid received from a provider in the Czech Republic has been unlawful and incompatible with the internal market'.
44. In Paragraph 6a (1) of the Introductory Part of the provision, the words "for which no public aid has yet been granted 'are replaced by the words" are intended to operate as a result of an investment operation'.
45. in Article 6a (1) (a), the introductory part of the provision reads:
"the value of machinery which has been acquired at market price and which has not been produced more than 2 years before the start of its acquisition, and the value or part of the value of tangible fixed assets in the form of land or buildings or intangible fixed assets, up to the value of the machinery included in the eligible costs. Long-term intangible assets may be included in eligible costs only on condition that they have been acquired at market price from non-connected persons (21) and will be used by the beneficiary of the investment incentive exclusively at the place where the investment is carried out. Only assets acquired within 5 years of the decision on the commitment or, in the case of a strategic investment operation, within 7 years of the decision on the commitment may be included in the eligible costs. The eligible costs cannot be included '.
46. in Paragraph 6a (1) (a) (1), "which has already been subject" shall be replaced by "or part thereof, if they have already been subject to accounting."
47. in Paragraph 6a (1), the word "or" shall be added at the end of point (a).
48. in Paragraph 6a (1) (b):
'(b) the value of the wage costs incurred for new jobs during the 24 months immediately following the month in which the post was filled. These new posts may include only new posts occupied by the staff member in the period after the date of submission of the intention to obtain an investment incentive pursuant to Article 3 (1) within 3 years of the decision on the promise or of the completion of the investment action, provided that they have been completed before the decision on the promise is taken. The monthly wage cost may include the gross wage of employees per month and the corresponding social security contributions, the contribution to the state employment policy and the public health insurance contributions paid by the employer for employees, up to 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 plan.'
49. in Article 6a (2) and (3):
"(2) The beneficiary of an investment incentive for which the eligible costs consist of the costs referred to in paragraph 1 (a) shall:
(a) to use and maintain in its assets and place of implementation of an investment project the long-term tangible and intangible assets for which an investment incentive has been granted, to the extent appropriate to the actual amount of aid received, but not less than the amount and composition corresponding to the fulfilment of the general condition laid down in Article 2 (3) (a), for the period of application of the investment incentive referred to in Article 1a (1) (a) (6), but not less than 5 years after the completion of the investment action;
(b) maintain the new posts referred to in Article 2 (3) (b) for at least 5 years from the date of the first employment in each new post; and
(c) maintain a higher value added activity as referred to in Article 2 (3) (c) for at least 5 years from the date of fulfilment of the general conditions laid down in Article 2 (2) and (3).
If the beneficiary of the investment incentive sends the Ministry a notification of when the investment action was completed and to what extent, the investment action shall be deemed to have been completed on the date specified in that notification. Investment actions shall be considered completed unless the beneficiary of the investment incentive sends such notification within 5 years of the date of the decision on the commitment or, in the case of a strategic investment action, within 7 years of the decision on the commitment.
(3) The beneficiary of an investment incentive for which the eligible costs consist of the value of the wage costs referred to in paragraph 1 (b) shall:
(a) maintain new jobs for which an investment incentive has been granted in a number corresponding to the actual amount of aid received but not less than that corresponding to the fulfilment of the general condition laid down in Article 2 (3) (b), for the period of application of the investment incentive referred to in Article 1a (1) (a) (1) or (6), but not less than 5 years from the date of first employment in each new job;
(b) use and maintain in its property and place of implementation of an investment project the tangible and intangible assets referred to in Article 2 (3) (a) for at least 5 years from the completion of the investment operation; and
(c) maintain a higher value added activity as referred to in Article 2 (3) (c) for at least 5 years from the date of fulfilment of the general conditions laid down in Article 2 (2) and (3).
If the beneficiary of the investment incentive sends the Ministry a notification of when the investment action was completed and to what extent, the investment action shall be deemed to have been completed on the date specified in that notification. Investment actions shall be considered completed unless the beneficiary of the investment incentive sends such notification within 5 years of the date of the decision on the commitment. ';
50. In Paragraph 6a (4), "paragraphs 2 and 3 'are replaced by" paragraphs 2 (a) and 3 (b)'.
51. In the first sentence of Article 6a (5), the words "the number of new jobs and the occupation of such posts by staff with a fixed weekly working period (8a) 'are replaced by the words" new jobs'; the words "the first payment of material aid to the beneficiary's investment incentive account 'are replaced by the words" the creation of a first employment relationship at each new job'; the last sentence is deleted.
52nd Paragraph 6a (7) reads as follows:
"(7) The beneficiary of the investment incentive under Section 1a (1) (a) (5)
(a) be obliged, within 4 years of the decision on the commitment, to acquire the tangible and intangible assets referred to in paragraph 1 (a) at least at the value laid down by the Government's decree and to create new jobs at least in the number laid down by the Government's decree; the Government of the Czech Republic sets minimum values for the long-term tangible and intangible assets and minimum number of new jobs on the basis of an analysis of the economic and industrial development of the Czech Republic, the development of unemployment rates in the Czech Republic and the appreciation of investment actions still supported,
(b) may not register, on the date of completion of the investment action referred to in paragraph 2, a lower value of the eligible costs by more than 15% than the estimated value of the eligible costs indicated in the plan to obtain an investment incentive and to create a lower number of new jobs by more than 10% than the expected number of new jobs indicated in the plan to obtain an investment incentive; and
(c) it is obliged to use and maintain in its assets and place of implementation of an investment project the fixed tangible and intangible assets of the amount and composition referred to in the agreement on the grant of material aid the acquisition of tangible and intangible assets of the long-term assets referred to in Article 11a for at least 5 years from the date of the completion of the investment operation and to maintain new jobs in the number specified in the agreement on the granting of material and intangible assets of the acquisition of the long-term tangible and intangible assets of at least 5 years from the date of the first employment in each new place. ';
53. Paragraph 6a (9) is deleted.
Paragraphs 10 to 12 shall become paragraphs 9 to 11.
54. in Article 6a (9) and (10):
"(9) Failure to comply with the obligation referred to in paragraph 5 by the beneficiary of the investment incentive referred to in Article 1a (1) (a) (3) shall constitute a breach of budgetary discipline under the budgetary rules, with a payment for breaches of budgetary discipline being imposed at the rate of a proportion of the investment incentive thus obtained corresponding to the number of new posts not retained.
(10) The promise decision will cease to be valid in the event of non-compliance
(a) the general conditions set out in Article 2 (2) and (3);
(b) the obligation to maintain the tangible and intangible assets referred to in paragraph 2 (a) and paragraph 3 (b) at least at the rate and composition laid down in Article 2 (3) (a);
(c) the obligation to maintain new posts and to fill them with staff referred to in paragraph 2 (b) and paragraph 3 (a) at least in the number laid down in Article 2 (3) (b);
(d) the obligation to maintain a higher value added activity as referred to in paragraph 2 (c) and paragraph 3 (c);
(e) the obligations referred to in paragraph 6;
(f) the obligation to provide, upon request, information on the state of implementation of the investment operation and the actual amount of aid received as referred to in paragraph 8; or
(g) the conditions for granting aid laid down directly by the European Union Regulation (1). ';
55. In Article 6a, the following paragraphs 11 to 13 are inserted after paragraph 10, including footnote 28:
"(11) If the decision on the promise of validity referred to in paragraph 10 remains, all that has been obtained, returned or paid in the form of an investment incentive under specific legislation28), including the penalties applicable. Penalties under special legislation28) must be at least the rate of interest 8b) fixed by the Commission at the time of the decision on the commitment.
(12) In the event of non-compliance with the obligation to maintain the long-term tangible and intangible assets for which an investment incentive has been granted, to the extent appropriate to the actual amount of aid received, as referred to in paragraph 2 (a), or in the event of non-compliance with the obligation to maintain new jobs for which an investment incentive has been granted in accordance with paragraph 3 (a), the beneficiary of the investment incentive shall return a proportion of the investment incentive granted, which shall correspond to the amount of the non-retained tangible and intangible assets referred to in paragraph 2 (a), or the number of non-retained new jobs referred to in paragraph 3 (a), including the applicable penalties under special legislais28) but at least at the level of interest 8b) fixed by the Commission at the time when the decision on the commitment.
(13) Failure to comply with the obligations referred to in paragraph 7 by the beneficiary of the investment incentive referred to in Article 1a (1) (a) (5) shall constitute a breach of budgetary discipline under the budgetary rules, with the imposition of a penalty for breaches of budgetary discipline at the level of the material aid granted.
28) For example, Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, Act No. 280 / 2009 Coll., Tax Code, as amended, Act No. 435 / 2004 Coll., on Employment, as amended. '
Paragraph 11 shall become paragraph 14.
56. In Paragraph 6a (14), "to 11 'is replaced by" to 13'.
57. in Article 7 (2) (a):
"(a) to the Ministry for the investment incentive referred to in Articles 1a (1) (a) (2) and (5), for the general conditions referred to in Articles 2 (2) (a) and 2 (3) (b) and (c), for the obligation to maintain new jobs under Article 6a (2) (b) and Article 6a (3) (a), for the obligation to maintain an activity with higher added value under Article 6a (2) (c) and Article 6a (3) (c) and for the obligations referred to in Article 6a (7),";
58. in § 7 (2) (c), the words "Office of Labour of the Czech Republic - Regional Branch and Branch for the City of Prague" are deleted.
59. In Article 7 (2) (d), the words "(d), to the extent that the conditions laid down in Articles 2 (3) (b) and 2 (4) (a) are met," shall be replaced by "§ 2 (3) (a)" and "3" shall be replaced by "(a) and (6a) (3) (b)."
60. In Article 7 (3), "after 'is replaced by" at date' and "the conditions referred to in Article 6a (2) and (3) 'is replaced by" the obligations referred to in Article 6a (2), (3) and (7)'.
61. in the first sentence of Article 7 (4), the words "property referred to in Article 6a (2) and (3)" shall be replaced by "property referred to in Article 6a (2) (a) and Article 6a (3) (b) and the obligations referred to in Article 6a (7) (c)," or "3" and "3" shall be replaced by "new jobs referred to in Article 6a (2) (b) and Article 6a (3) (a)" and "and" 3 "shall be replaced by" points (c) and (3) ";
62. In Paragraph 7 (6), the words "5 years from the date on which the first payment of the material aid is credited to the beneficiary's account of the investment incentive" shall be replaced by the words "the expiry of the five-year period for the maintenance of new jobs under Paragraph 6a (5)."
63. In Article 7, the following paragraph 7 is added:
"(7) Compliance with the obligation under Article 6a (7) (a) and (b) shall be checked upon completion of the investment action, no later than 7 years after the date of the decision on the commitment."
Article 64 (11) shall be deleted, including the title.
65.In Article 11a (1), the words "to which a decision on the promise has been given" shall be replaced by "investment incentives."
(66) In Paragraph 11a (2) of the introductory part of the provision, the words "shall be inserted after the word" property "" shall be inserted after the words "shall always be closed for the calendar year in which the physical aid is to be paid; and"
67.In Article 11a (2), the following point (b) is inserted after point (a):
"(b) the number of new jobs and the value of eligible costs;"
Points (b) to (h) shall be renumbered (c) to (i).
68. in Paragraph 11a (2) (c), the words "in respect of which material aid may be granted" shall be replaced by "in respect of which physical aid is granted."
69. in Article 11a (3), the words "and 3" are inserted after the words "Paragraph 2 (2)."
70.In Paragraph 11a (5):
"(5) The amount of material aid for the acquisition of fixed tangible and intangible assets does not reduce the value of eligible costs. The eligible costs for the grant of material aid for the acquisition of tangible and intangible fixed assets are those referred to in Article 6a (1) (a). The maximum amount of material aid for the acquisition of long-term tangible and intangible assets shall be determined by the Government by regulation, up to the maximum permissible amount of public aid in the regions of the Czech Republic."
71. The Annex to the Act is deleted.
Transitional provisions
1. Proceedings initiated under Act No. 72 / 2000 Coll., as effective before the date of entry into force of this Act, and until that date finally completed, shall be completed and the rights and obligations relating thereto shall be assessed under Act No. 72 / 2000 Coll., as effective before the date of entry into force of this Act.
2. The investment incentives provided under Act No. 72 / 2000 Coll., as effective before the date of entry into force of this Act, shall continue to apply to the extent and under the conditions under which they were provided.
Amendment to the Employment Act
Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act.
1. in § 111 (1) (b) and in § 111 (4), (5) and (7) to (9), the words "new staff" shall be replaced by the words "new staff."
2. In the first sentence of Paragraph 111 (3), the words "in the geographical area in which the average proportion of unemployed persons over the 2 half-year period preceding the date of submission of the employer's intention to obtain investment incentives 55) are at least 25% higher than the average proportion of unemployed persons in the Czech Republic, or in the territory of beneficiary industrial zones approved by the Government under a special legislature55) 'are replaced by the words" in the territorial areas of the Czech Republic, outside the capital of Prague. "
3. In the second sentence of Article 111 (4), the words "the minimum proportion of unemployed persons in the territorial area referred to in paragraph 3 'are replaced by the words" for the granting of material aid for the creation of new jobs referred to in paragraph 3, first sentence'.
4. In Article 111 (8), the words "in the case of a strategic investment operation, by the end of four years," shall be inserted after the word "flight."
5. In Article 111 (12), the words "on the type of investment action and" and the form of material aid 'are replaced by the words "the form of material aid and the regions to which aid may be granted."
Transitional provision
Contents
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Regulation Information
| Citation | Act No. 210 / 2019 Coll., amending Act No. 72 / 2000 Coll., on investment incentives and amending certain laws (Act on investment incentives), as amended, and Act No. 435 / 2004 Coll., on employment, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.08.2019 |
|---|---|
| Effective from | 06.09.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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