What is Act No. 218 / 2025 Coll.?

Act No. 218 / 2025 Coll., amending certain laws in the field of tax administration and competence of the Customs Administration of the Czech Republic, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 69 / 2010 Coll., on Owning Praha- Ruzyně Airport — Act amending certain laws in the field of tax administration and the competence of the Customs Administration of the Czech Republic, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 69 / 2010 Coll., on Owning Praha- Ruzyně Airport.

When it became Act No. 218 / 2025 Coll. effectiveness?

Act No. 218 / 2025 Coll. became effective 01.07.2025.

Is Act No. 218 / 2025 Coll. still valid?

Yes, Act No. 218 / 2025 Coll. is still valid and effective.

Act No. 218 / 2025 Coll.

Act amending certain laws in the field of tax administration and the competence of the Customs Administration of the Czech Republic, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 69 / 2010 Coll., on Owning Praha- Ruzyně Airport

Valid Effective from 01.07.2025

ČÁST PRVNÍ Čl. I ČÁST DRUHÁ Čl. II „§ 27a ČÁST TŘETÍ Čl. III ČÁST ČTVRTÁ Čl. IV ČÁST PÁTÁ Čl. V ČÁST ŠESTÁ Čl. VI ČÁST SEDMÁ Čl. VII ČÁST OSMÁ Čl. VIII Čl. IX ČÁST DEVÁTÁ Čl. X ČÁST DESÁTÁ Čl. XI ČÁST JEDENÁCTÁ Čl. XII ČÁST DVANÁCTÁ Čl. XIII ČÁST TŘINÁCTÁ Čl. XIV ČÁST ČTRNÁCTÁ Čl. XV „§ 12 Čl. XVI ČÁST PATNÁCTÁ Čl. XVII ČÁST ŠESTNÁCTÁ Čl. XVIII „§ 23a § 23b „§ 23e ČÁST SEDMNÁCTÁ Čl. XIX „§ 4a „§ 7c ČÁST OSMNÁCTÁ Čl. XX ČÁST DEVATENÁCTÁ Čl. XXI ČÁST DVACÁTÁ Čl. XXII ČÁST DVACÁTÁ PRVNÍ Čl. XXIII Čl. XXIV ČÁST DVACÁTÁ DRUHÁ Čl. XXV ČÁST DVACÁTÁ TŘETÍ Čl. XXVI ČÁST DVACÁTÁ ČTVRTÁ Čl. XXVII ČÁST DVACÁTÁ PÁTÁ Čl. XXVIII ČÁST DVACÁTÁ ŠESTÁ Čl. XXIX ČÁST DVACÁTÁ SEDMÁ Čl. XXX ČÁST DVACÁTÁ OSMÁ Čl. XXXI ČÁST DVACÁTÁ DEVÁTÁ Čl. XXXII „§ 29 „§ 29b Čl. XXXIII ČÁST TŘICÁTÁ Čl. XXXIV ČÁST TŘICÁTÁ PRVNÍ Čl. XXXV ČÁST TŘICÁTÁ DRUHÁ Čl. XXXVI Čl. XXXVII ČÁST TŘICÁTÁ TŘETÍ Čl. XXXVIII ČÁST TŘICÁTÁ ČTVRTÁ Čl. XXXIX ČÁST TŘICÁTÁ PÁTÁ Čl. XL Čl. XLI ČÁST TŘICÁTÁ ŠESTÁ Čl. XLII ČÁST TŘICÁTÁ SEDMÁ Čl. XLIII „§ 11a ČÁST TŘICÁTÁ OSMÁ Čl. XLIV ČÁST TŘICÁTÁ DEVÁTÁ Čl. XLV ČÁST ČTYŘICÁTÁ Čl. XLVI ČÁST ČTYŘICÁTÁ PRVNÍ Čl. XLVII ČÁST ČTYŘICÁTÁ DRUHÁ Čl. XLVIII ČÁST ČTYŘICÁTÁ TŘETÍ Čl. XLIX ČÁST ČTYŘICÁTÁ ČTVRTÁ Čl. L ČÁST ČTYŘICÁTÁ PÁTÁ Čl. LI ČÁST ČTYŘICÁTÁ ŠESTÁ Čl. LII ČÁST ČTYŘICÁTÁ SEDMÁ Čl. LIII ČÁST ČTYŘICÁTÁ OSMÁ Čl. LIV ČÁST ČTYŘICÁTÁ DEVÁTÁ Čl. LV ČÁST PADESÁTÁ Čl. LVI ČÁST PADESÁTÁ PRVNÍ Čl. LVII ČÁST PADESÁTÁ DRUHÁ Čl. LVIII ČÁST PADESÁTÁ TŘETÍ Čl. LIX ČÁST PADESÁTÁ ČTVRTÁ Čl. LX ČÁST PADESÁTÁ PÁTÁ Čl. LXI ČÁST PADESÁTÁ ŠESTÁ Čl. LXII ČÁST PADESÁTÁ SEDMÁ Čl. LXIII ČÁST PADESÁTÁ OSMÁ Čl. LXIV ČÁST PADESÁTÁ DEVÁTÁ Čl. LXV „§ 42 § 42a § 42b § 42c § 42d § 42e „§ 134zg „§ 134zzc Čl. LXVI ČÁST ŠEDESÁTÁ Čl. LXVII ČÁST ŠEDESÁTÁ PRVNÍ Čl. LXVIII ČÁST ŠEDESÁTÁ DRUHÁ Čl. LXIX ČÁST ŠEDESÁTÁ TŘETÍ Čl. LXX „§ 26 „§ 26a ČÁST ŠEDESÁTÁ ČTVRTÁ Čl. LXXI „§ 33a ČÁST ŠEDESÁTÁ PÁTÁ Čl. LXXII ČÁST ŠEDESÁTÁ ŠESTÁ Čl. LXXIII ČÁST ŠEDESÁTÁ SEDMÁ Čl. LXXIV Čl. LXXV ČÁST ŠEDESÁTÁ OSMÁ Čl. LXXVI „§ 106 ČÁST ŠEDESÁTÁ DEVÁTÁ Čl. LXXVII „§ 13a ČÁST SEDMDESÁTÁ Čl. LXXVIII ČÁST SEDMDESÁTÁ PRVNÍ Čl. LXXIX „§ 11 „§ 11a „§ 11c ČÁST SEDMDESÁTÁ DRUHÁ Čl. LXXX ČÁST SEDMDESÁTÁ TŘETÍ Čl. LXXXI Čl. LXXXII ČÁST SEDMDESÁTÁ ČTVRTÁ Čl. LXXXIII Čl. LXXXIV ČÁST SEDMDESÁTÁ PÁTÁ Čl. LXXXV ČÁST SEDMDESÁTÁ ŠESTÁ Čl. LXXXVI ČÁST SEDMDESÁTÁ SEDMÁ Čl. LXXXVII ČÁST SEDMDESÁTÁ OSMÁ Čl. LXXXVIII ČÁST SEDMDESÁTÁ DEVÁTÁ Čl. LXXXIX ČÁST OSMDESÁTÁ Čl. XC ČÁST OSMDESÁTÁ PRVNÍ Čl. XCI ČÁST OSMDESÁTÁ DRUHÁ Čl. XCII ČÁST OSMDESÁTÁ TŘETÍ Čl. XCIII „§ 124a „§ 162a „§ 184a „§ 193a „§ 202a „§ 206a „§ 215a „§ 223a § 223b „§ 230 § 231 „§ 240e „§ 260 „§ 260a „§ 262a Čl. XCIV ČÁST OSMDESÁTÁ ČTVRTÁ Čl. XCV „§ 1a § 1b ČÁST OSMDESÁTÁ PÁTÁ Čl. XCVI ČÁST OSMDESÁTÁ ŠESTÁ Čl. XCVII Čl. XCVIII ČÁST OSMDESÁTÁ SEDMÁ Čl. XCIX ČÁST OSMDESÁTÁ OSMÁ Čl. C ČÁST OSMDESÁTÁ DEVÁTÁ Čl. CI „§ 11d § 11e „HLAVA V § 11f § 11g § 11h § 11i § 11j § 11k § 11l § 11m § 11n „§ 37a § 37b „§ 44a „§ 74 Čl. CII ČÁST DEVADESÁTÁ Čl. CIII ČÁST DEVADESÁTÁ PRVNÍ Čl. CIV ČÁST DEVADESÁTÁ DRUHÁ Čl. CV Čl. CVI ČÁST DEVADESÁTÁ TŘETÍ Čl. CVII ČÁST DEVADESÁTÁ ČTVRTÁ Čl. CVIII ČÁST DEVADESÁTÁ PÁTÁ Čl. CIX Čl. CX ČÁST DEVADESÁTÁ ŠESTÁ Čl. CXI „§ 9 „§ 30 „§ 33 Čl. CXII Čl. CXIII ČÁST DEVADESÁTÁ SEDMÁ Čl. CXIV ČÁST DEVADESÁTÁ OSMÁ Čl. CXV ČÁST DEVADESÁTÁ DEVÁTÁ Čl. CXVI ČÁST STÁ Čl. CXVII ČÁST STO PRVNÍ Čl. CXVIII „§ 39 Čl. CXIX ČÁST STO DRUHÁ Čl. CXX ČÁST STO TŘETÍ Čl. CXXI ČÁST STO ČTVRTÁ Čl. CXXII Čl. CXXIII ČÁST STO PÁTÁ Čl. CXXIV ČÁST STO ŠESTÁ Čl. CXXV „§ 137 „§ 140 Čl. CXXVI ČÁST STO SEDMÁ Čl. CXXVII ČÁST STO OSMÁ Čl. CXXVIII Čl. CXXIX ČÁST STO DEVÁTÁ Čl. CXXX ČÁST STO DESÁTÁ Čl. CXXXI ČÁST STO JEDENÁCTÁ Čl. CXXXII ČÁST STO DVANÁCTÁ Čl. CXXXIII ČÁST STO TŘINÁCTÁ Čl. CXXXIV ČÁST STO ČTRNÁCTÁ Čl. CXXXV ČÁST STO PATNÁCTÁ Čl. CXXXVI ČÁST STO ŠESTNÁCTÁ Čl. CXXXVII ČÁST STO SEDMNÁCTÁ Čl. CXXXVIII ČÁST STO OSMNÁCTÁ Čl. CXXXIX ČÁST STO DEVATENÁCTÁ Čl. CXL

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218

THE LAW

of 12 June 2025

amending certain laws in the field of tax administration and competence of the Customs Administration of the Czech Republic, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 69 / 2010 Coll., on Owning Praha- Ruzyně Airport

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to the Code of Criminal Procedure

Čl. I

Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5,

1. in Article 12 (2) (d):

"(d) authorised customs authorities in criminal proceedings

1. committed by infringement of legislation on the import, export or transit of goods and legislation in respect of the placing and acquisition of goods in the Member States of the European Union, when such goods are transported across the national borders of the Czech Republic,

2. committed by violation of tax rules in cases where the customs authorities of the Czech Republic are the tax administrator or by violation of tax provisions governing value added tax or gambling tax;

3. committed by infringement of gambling legislation, trade in protected species of wild fauna and flora or intellectual property rights;

4. the legalisation of the proceeds of crime (Section 216 of the Criminal Code) and the legalisation of the proceeds of crime by negligence (Section 217 of the Criminal Code), if the offence from which those proceeds originate is one of the offences referred to in points 1 to 3, ';

2. In Section 343a, paragraphs 4 to 6 are added:

"(4) Where a court is ordered to enforce a financial penalty, the customs office shall apply priority to its payment:

(a) payment made by a sentenced person or by another person for the sentenced, unless it is clearly stated for the payment of which tax claim the payment is intended;

(b) the excess which has been incurred by the sentenced person; or

(5) When transferring the amount recovered from the personal deposit account to the personal tax account of the sentenced person where the cash penalty is registered, the execution costs shall always be met preferably and the payment of the final expenses shall be made first in order.

(6) Paragraph 4 (c) and paragraph 5 shall not apply in relation to the tax claim on the article. ';

3. In Section 343a, the following paragraph 7 is added:

"(7) If the cash penalty has not been fully recovered before its abolition has taken place under the global penalty, the judgment imposing the aggregate penalty shall become an enforceable title instead of the judgment imposing the cancelled cash penalty. The effects of the execution proceedings are maintained to the extent defined in the judgment imposing the cumulative penalty. The tax execution already commenced shall be postponed until the time of the regulation on the enforcement of the financial penalty imposed under the global penalty. The same procedure shall apply in the event of a joint sentence being imposed for the continuation of a criminal offence. '

ČÁST DRUHÁ

Amendment to the Act on State Monument Care

Čl. II

Act No. 20 / 1987 Coll., on State Monument Care, as amended by Act No. 242 / 1992 Coll., Act No. 361 / 1999 Coll., Act No. 122 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 146 / 2001 Coll., Act No. 183 / 2002 Coll., Act No. 225 / 2004 Coll., Act No. 203 / 2006 Coll., Act No. 158 / 2007 Coll., Act No. 142 / 2012 Coll., Act No. 3 / 2013 Coll., Act No. 240 / 2005 Coll., Act No. 186 / 2006 Coll., Act No. 223 / 2009 Coll., Act No. 158 / 2007 Coll., Act No. 142., Act No. 189 / 2008 Coll., Act No. 189., Act No. 309 / 2008 Coll., Act No. 307 / 2008 Coll., Act No. 223.

1. Article 27a, including the title, reads:

„§ 27a

Authority of the Customs Administration of the Czech Republic

(1) In the event that the exporter submits a customs declaration to the customs office by which he proposes to release the article under the customs export or outward processing procedure and the customs office suspects that the exported article is a cultural monument which can only be exported with the prior approval of the Ministry of Culture pursuant to § 20 (1) and the exporter does not submit the prior consent of the Ministry of Culture or does not prove that the goods are not a cultural monument, it will not release the article under the proposed customs procedure and will hold it in accordance with the law governing the Customs Administration of the Czech Republic. It shall immediately inform the Ministry of Culture of the detention and shall at the same time provide the information necessary to assess whether a balanced object is a cultural monument which can only be exported with the prior consent of the Ministry of Culture.

(2) If the authority of the Customs Administration of the Czech Republic finds in the exercise of its other competence that there is an infringement of legislation in the field of historical care in connection with the relocation of a cultural monument outside the Czech Republic, the cultural monument will be detained in accordance with the law governing the Customs Administration of the Czech Republic. It shall immediately inform the Ministry of Culture of the detention, which shall decide by analogy in accordance with Paragraph 11 (1), or shall inform that there is no reason for detention.

(3) The Ministry of Culture shall, within 15 working days of the date of submission of the information referred to in paragraph 1 or 2, inform the customs office whether the exported object is a cultural monument which can only be exported with the prior approval of the Ministry of Culture pursuant to paragraph 20 (1) and whether that consent has been given. '

2. In Paragraph 34 (1) of the Introductory Part of the provision, the words "or customs offices, as the case may be, 'are deleted.

3. In paragraphs 36 and 40, paragraph 2 is deleted and paragraph 1 is deleted.

ČÁST TŘETÍ

Amendment of the Mining Act

Čl. III

In Section 40b of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 89 / 2016 Coll., Act No. 264 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 403 / 2020 Coll., Act No. 609 / 2020 Coll., Act No. 88 / 2021 Coll., Act No. 261 / 2021 Coll., Act No. 284 / 2021 Coll., Act No. 152 / 2023 Coll., Act No. 349 / 2023 Coll. and Act No. 465 / 2023 Coll., paragraph 2 reads:

"(2) The District Mining Office shall collect the fine it has imposed. ';

ČÁST ČTVRTÁ

Amendment to the Price Act

Čl. IV

In Article 17 of Act No. 526 / 1990 Coll., on Prices, as amended by Act No. 135 / 1994 Coll., Act No. 151 / 1997 Coll., Act No. 29 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 276 / 2002 Coll., Act No. 124 / 2003 Coll., Act No. 354 / 2003 Coll., Act No. 484 / 2004 Coll., Act No. 217 / 2005 Coll., Act No. 277 / 2011 Coll., Act No. 265 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 303 / 2013 Coll., Act No. 353 / 2014 Coll., Act No. 403 / 2009 Coll., Act No. 457 / 2011 Coll., Act No. 457 / 2011 Coll., Act No. 18 / 2012 Coll., Act No. 303 / 2013 Coll., Act No. 353 / 2014 Coll.

"(3) The Office for the Protection of Competition, the Czech Trade Inspectorate and the Czech Office for the Testing of Weapons and Ammunition collect the fine they have imposed."

ČÁST PÁTÁ

Amendment of the Trade Act

Čl. V

Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 5 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 6 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 6 / 2004, Act No. 6 / 2004, Act No. 5, Act No. 5, Act No. 6 / 2004, Act No. 5, Act No. 6 / 2004, Act No. 5, Act No. 6 / 2004, Act No. 5, Act No. 5, Act No. 6 / 2004, Act No 2006, Act No. 5, Act No. 2006, Act No. 5, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No.

ČÁST ŠESTÁ

Amendment of the Act on the General Health Insurance Company of the Czech Republic

Čl. VI

In Article 23c of Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 200 / 2015 Coll., Act No. 183 / 2017 Coll., Act No. 161 / 2021 Coll. and Act No. 260 / 2022 Coll., paragraph 2 is deleted and paragraph 1 is deleted.

ČÁST SEDMÁ

Amendment of the municipal police law

Čl. VII

Act No. 553 / 1991 Coll., on the Municipal Police Act, as amended by Act No. 67 / 1993 Coll., Act No. 163 / 1993 Coll., Act No. 82 / 1995 Coll., Act No. 153 / 1995 Coll., Act No. 132 / 2000 Coll., Act No. 311 / 2002 Coll., Act No. 142 / 2002 Coll., Act No. 274 / 2008 Coll., Act No. 227 / 2009 Coll., Act No. 261 / 2010 Coll., Act No. 427 / 2010 Coll., Act No. 375 / 2011 Coll., Act No. 188 / 2016 Coll., Act No. 65 / 2017 Coll., Act No. 183 / 2012 Coll., Act No. 303 / 2013 Coll., Act No. 64 / 2014 Coll.

1. in Article 17d (1) (b):

"(b) this fine has not been passed on to the municipality for administration to the general tax administrator."

2. In Article 17d, at the end of paragraph 2, the sentence "A motor vehicle shall also be understood as a trailer for the purposes of road traffic authorisation in accordance with Sections 17d to 17f of this Act."

ČÁST OSMÁ

Amendment of the Act on the organisation and implementation of social security

Čl. VIII

Act No. 61 / 2006, Act No. 61 / 2006, Act No. 61 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2006, Act No. 54 / 2004, Act No. 96 No. 96 / 2004, Act No. 96 No. 54 / 2004, Act No. 96 / 2004, Act No. 54 / 2004, Act No. 96 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 96, Act No. 54 / 2004, Act No. 5, Act No. 96, Act No. 5, Act No. 96, Act No. 100 / 2004, Act No. 96, Act No. 2011, No 2006, Act No. 2006, No 2006, No 2011, No 2011, No 2011, No 2006, No 2006, No 2006, No, p.

1. In Paragraph 54a, the words "except for the Ministry of the Interior, the Ministry of Justice and the Ministry of Defence 'shall be added at the end of paragraph 6.

2. In Paragraph 118a (3), the first and second sentences are replaced by the following: "The obligation to repay or, where appropriate, to reimburse amounts paid unjustly or at a higher rate than those due, shall be decided by the competent social security authority. This Decision may be adopted no later than 5 years from the date on which the amount has been paid. This period shall not apply to the possibility of a further decision being taken in the same case. 'and in the last sentence the word' first 'shall be replaced by' second '.

Čl. IX

Transitional provision

The deadline for the termination of the entitlement to repayment or, where applicable, the reimbursement of the amount or part thereof pursuant to Article 118a (3) of Act No. 582 / 1991 Coll., as effective before the date of entry into force of this Act, shall also apply from the date of entry into force of this Act.

ČÁST DEVÁTÁ

Amendment of the Nature and Landscape Conservation Act

Čl. X

In Section 88a of Act No. 114 / 1992 Coll., on Nature Protection and Landscape Protection, as amended by Act No. 218 / 2004 Coll., Act No. 444 / 2005 Coll., Act No. 281 / 2009 Coll., Act No. 250 / 2014 Coll., Act No. 277 / 2019 Coll., Act No. 284 / 2021 Coll., Act No. 149 / 2023 Coll. and Act No. 465 / 2023 Coll., the title reads: "Proceeds from fines' and the first and second sentences are deleted.

ČÁST DESÁTÁ

Amendment of the Act on departmental, branch, corporate and other health insurance companies

Čl. XI

In Section 22f of Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 200 / 2015 Coll. and Act No. 183 / 2017 Coll., paragraph 2 is deleted and paragraph 1 is deleted.

ČÁST JEDENÁCTÁ

Amendment to the Act on the Protection of the Agricultural Soil Fund

Čl. XII

In Article 12 of Act No. 334 / 1992 Coll., on the Protection of the Agricultural Soil Fund, as amended by Act No. 98 / 1999 Coll., Act No. 444 / 2005 Coll., Act No. 281 / 2009 Coll., Act No. 402 / 2010 Coll., Act No. 41 / 2015 Coll., Act No. 403 / 2020 Coll., Act No. 609 / 2020 Coll. and Act No. 183 / 2024 Coll., paragraph 3 is deleted.

Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.

ČÁST DVANÁCTÁ

Amendment of the Social Security Insurance Act and contribution to the State Employment Policy

Čl. XIII

In Article 25f of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 183 / 2017 Coll. and Act No. 412 / 2023 Coll., the current text is renumbered as paragraph 1 and the following paragraph 2 is added:

"(2) The General Inspection of Security Councils, the Security Information Service, the Directorate-General for Customs and the Office for Foreign Relations and Information shall decide on infringements under this Act and shall collect and enforce fines imposed in proceedings concerning such offences. The Ministry of Defence, the Ministry of Interior and the Ministry of Justice pursuant to Section 25 decide on infringements under this Act. '

ČÁST TŘINÁCTÁ

Amendment to the Consumer Protection Act

Čl. XIV

In Section 24b of Act No. 634 / 1992 Coll., on Consumer Protection, as amended by Act No. 36 / 2008 Coll., Act No. 281 / 2009 Coll., Act No. 378 / 2015 Coll., Act No. 183 / 2017 Coll., Act No. 238 / 2020 Coll. and Act No. 124 / 2024 Coll., paragraph 2 reads:

"(2) The Czech Trade Inspection, the State Agricultural and Food Inspection, the State Veterinary Administration, the Czech Office for the Testing of Weapons and Ammo, the Central Control and Testing Institute of Agricultural and Czech Telecommunications Offices collect the fine they have imposed."

ČÁST ČTRNÁCTÁ

Amendment of the Road Tax Act

Čl. XV

Act No. 16 / 1993 Coll., on Road Taxation, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 63 / 2000 Coll., Act No. 299 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll., Act No. 267 / 2014 Coll., Act No. 635 / 2004 Coll., Act No. 545 / 2005 Coll., Act No. 30 / 2011 Coll., Act No. 296 / 2007 Coll., Act No. 246., Act No. 246.

1. In Article 5, paragraphs 4 and 5 are added:

"(4) The type of suspension of the driving axle of a taxable vehicle shall be assessed for the purposes of determining the amount of tax for that taxable vehicle.

(a) the beginning of the tax period; or

b) the first registration of this taxable vehicle in the register of road vehicles in the Czech Republic, if the first registration took place during the tax period.

(5) For road tax purposes, a taxable vehicle shall be regarded as having a driving axle if, under the Road Traffic Act, at least 1 driving axle for the purposes of assessing the maximum authorised mass of road vehicles which do not endanger road safety or the state of the road is considered to be an axle equipped with air-conditioning or an equivalent. ';

2. Paragraph 12, including the title, reads:

„§ 12

Tax rebate on taxable vehicle

(1) The road tax rebate for a taxable vehicle which is used exclusively for transport in the initial or final section of combined transport shall be 100% of the amount of the tax for that vehicle.

(2) Tax rebate for a taxable vehicle carrying out combined transport for which rail transport is used during the tax period

(a) in more than 120 journeys, 90% of the amount of tax for this vehicle;

(b) between 91 and 120 journeys, shall be 75% of the amount of tax for this vehicle;

(d) between 31 and 60 journeys, 25% of the amount of tax for this vehicle.

(3) If the railway section of the Czech Republic is longer than 250 kilometres by air line, a journey such as 2 journeys is counted for the purposes of the tax discount.

(4) For road tax purposes combined transport shall mean combined transport under the law governing road transport where the section by rail or inland waterway exceeds a distance of 100 kilometres by air line and where the initial or final section constitutes transport by road between the place of loading or unloading of goods; and

(a) the nearest railway station suitable for the transhipment or transfer of combined transport; or

(b) by inland port, if the distance does not exceed 150 kilometres by air line.

(5) The tax rebate will be applied by the taxpayer in the tax return. "

3. the Annex shall read as follows:

"Annex

Amount of tax for taxable vehicles

I. Amount of tax for taxable vehicle category N with code of the bodywork type BA or BB

Počet náprav	Největší povolená hmotnost v tunách		Výše daně v Kč
Počet náprav	nejméně	méně než	vzduchový závěs hnací nápravy	jiný závěs hnací nápravy
2		12	0	0
	12	13	0	804
	13	14	804	2 304
	14	15	2 304	3 204
	15		3 204	7 200
3		15	0	0
	15	17	768	1 404
	17	19	1 404	2 904
	19	21	2 904	3 804
	21	23	3 804	5 808
	23		5 808	9 000
4 a více		23	0	0
	23	25	3 528	3 804
	25	27	3 804	6 000
	27	29	6 000	9 408
	29		9 408	14 004

II. Amount of tax for taxable vehicle category N with bodywork code BC or BD

Počet náprav	Největší povolená hmotnost jízdní soupravy v tunách		Výše daně v Kč
Počet náprav	nejméně	méně než	vzduchový závěs hnací nápravy	jiný závěs hnací nápravy
2		16	0	0
	16	18	0	408
	18	20	408	900
	20	22	900	2 004
	22	23	2 004	2 604
	23	25	2 604	4 608
	25	28	4 608	8 004
	28	31	8 004	8 700
	31	33	8 700	12 108
	33		12 108	18 408
3 a více		36	0	0
	36	38	8 004	11 808
	38	40	11 808	16 308
	40		16 308	24 204

III. Amount of tax for a taxable vehicle of category O

Největší povolená hmotnost v tunách		Výše daně v Kč
nejméně	méně než	Výše daně v Kč
	12	0
12		3 600

“.

4. footnotes 4 and 4d are deleted.

Čl. XVI

Transitional provisions

1. For the tax liability for road tax for the tax period started before 1 January 2026, as well as for the rights and obligations related thereto, Act No. 16 / 1993 Coll., as effective before the date of entry into force of this Act, shall apply.

2. Paragraph 5 (4) and (5) of Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act, shall apply to the tax obligations of road tax for the tax period 2025, as well as to the rights and obligations related thereto.

3. In the tax period 2025, for a taxable vehicle which has an air curtain drive axle, the amount of tax according to the Annex to Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act, shall apply.

ČÁST PATNÁCTÁ

Amendment of the Act on Construction Savings and State Support of Construction Savings

Čl. XVII

In Article 16b of Act No. 96 / 1993 Coll., on Construction Savings and State Aid to Construction Savings, as amended by Act No. 423 / 2003 Coll., Act No. 281 / 2009 Coll., Act No. 348 / 2010 Coll., Act No. 135 / 2014 Coll., Act No. 461 / 2016 Coll. and Act No. 183 / 2017 Coll., the words "which also collect and enforce imposed fines' are deleted.

ČÁST ŠESTNÁCTÁ

Amendment to the Foreign Trade Act on Military Material

Čl. XVIII

Act No. 38 / 1994 Coll., on Foreign Trade in Military Material, as amended by Act No. 310 / 2002 Coll., Act No. 357 / 2004 Coll., Act No. 413 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 41 / 2009 Coll., Act No. 220 / 2009 Coll., Act No. 227 / 2009 Coll., Act No. 248 / 2011 Coll., Act No. 243 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 183 / 2017 Coll., and Act No. 52 / 2025 Coll., is amended as follows:

1. in Article 2 (1) (a) (2), the words "customs declaration, exit summary declaration or" shall be deleted and the words "or re-export notification" shall be added at the end of the text of the point;

2. Sections 23a and 23b, including the headings, read:

„§ 23a

Customs authorities

(1) The customs office shall check that the trade in military material is carried out only by the person authorised under this Act and that it is carried out to the extent and under the conditions laid down in the relevant licences:

(a) export of military material;

(b) imports of military material;

(c) transfer of military material from the Czech Republic to the territory of a Member State which is not a Member State of the European Union; or

(d) transfer of military equipment to the Czech Republic from the territory of a Member State which is not a Member State of the European Union.

(2) The customs office shall enter on the original of the licence the essential information concerning the facts relating to its use. The entry on the original of the licence shall indicate the date of implementation and an indication clearly identifying the person who carried it out.

(3) Where the customs office has reason to suspect that trade in military material is not carried out in accordance with this Act or other legislation or the conditions of the related licence, it shall immediately notify the Ministry in writing.

(4) The Ministry will provide the Directorate-General of Customs with information on licences granted under this Act necessary for the purposes of the performance of customs duties.

(5) The Directorate-General of Customs will provide the Ministry with the information obtained in the exercise of its powers under this Act and the data relating to licences under this Act to the extent necessary for the exercise of its powers under this Act. The provision of data by the Directorate-General for Customs does not constitute a breach of confidentiality under the tax rules.

§ 23b

Detention

(1) Where the export, import or transfer of military material from the Czech Republic to the territory of a Member State which is not a Member State of the European Union or the transfer of military material to the Czech Republic from the territory of a Member State which is not a Member State of the European Union is reasonably suspected that trade in military material pursuant to Paragraph 2 (1) is being carried out in contravention of this Act, the customs office shall not release the military material referred to in Article 5 (1) into the proposed customs procedure and retain it in accordance with the law governing the customs administration of the Czech Republic and shall immediately notify the Ministry thereof.

(2) If, in the exercise of its other competence, the customs office finds that the trade in military material pursuant to Paragraph 2 (1) is not only carried out by a person authorised under this Act, or is not carried out in the scope and under the conditions laid down by the relevant licences, it shall retain military material under Section 5 (1) in accordance with the procedure laid down in the Act governing the Customs Administration of the Czech Republic and inform the Ministry without delay.

(3) If the military material is left by the customs office to a person who has been detained by the military material and that person is handling it in contravention of the procedure laid down by the law governing the Customs Administration of the Czech Republic, then the legal conduct by which this prohibition of disposal has been infringed is invalid. "

3. Article 23c and 23d are deleted.

„§ 23e

The customs office shall also return the seized military material if it is not necessary for further proceedings under this Act. '

5. Paragraph 27a (3) is deleted.

Paragraph 4 shall become paragraph 3.

ČÁST SEDMNÁCTÁ

Amendment of the Act on the sale and export of objects of cultural value

Čl. XIX

Act No. 71 / 1994 Coll., on the sale and export of objects of cultural value, as amended by Act No. 122 / 2000 Coll., Act No. 80 / 2004 Coll., Act No. 281 / 2009 Coll., Act No. 142 / 2012 Coll., Act No. 243 / 2016 Coll., Act No. 183 / 2017 Coll. and Act No. 261 / 2021 Coll., is amended as follows:

1. In the first sentence of Article 2 (1), the words "to a third country or to transfer 'shall be inserted after the words" to a third country' and the words "to export for a fixed period or a permanent export certificate 'shall be replaced by the words" temporary export or temporary transfer of an object of cultural value from the territory of the Czech Republic, a certificate for export or a permanent transfer of an object of cultural value from the territory of the Czech Republic'.

2. In Article 2 (3), the words "or by movement 'shall be inserted after the words" export'.

3. In Articles 2 (4) and 6 (3), the words "temporary 'and" fixed-term' shall be inserted after the words "certificate for 'and the words" temporary' shall be replaced by the words "or temporary transfer of an object of cultural value from the territory of the Czech Republic '.

4. In Article 2 (5), the word "permanent 'is deleted and after the word" export' the words "or the permanent transfer of an object of cultural value from the territory of the Czech Republic 'are replaced by" XIX'.

5. In Paragraph 3 (1), the word "permanent 'is deleted, after the word" export', the words "or the permanent transfer of an object of cultural value from the territory of the Czech Republic 'are replaced by the words" part of the certificate marked B'.

6. Paragraph 4 (1) reads as follows:

"(1) An application for a temporary export certificate or temporary transfer of an object of cultural value from the territory of the Czech Republic, the specimen of which is set out in Annex 3 to this Act, shall be submitted by the owner in paper or electronic form to the professional organisation in the parts marked A, B and C. An application for the issue of an export certificate or permanent transfer of an object of cultural value from the territory of the Czech Republic, the model of which is set out in Annex 4 to this Act, shall be submitted by the owner in paper or electronic form to the professional organisation in the parts marked A and B. '

7. The following Section 4a is inserted after Section 4:

„§ 4a

(1) The application for certification of an object of cultural value transferred to the territory of the Czech Republic, the model of which is set out in Annex 5 to this Act, shall be submitted by the owner in paper or electronic form to the Ministry in the parts marked A and B.

(2) The time limit for the application for the issue of a certificate of an object of cultural value transferred to the Czech Republic is 60 calendar days from the transfer of an object of cultural value to the Czech Republic.

(3) The owner of an application for a certificate of an object of cultural value transferred to the territory of the Czech Republic shall submit to the Ministry a permit for the transfer of an object of cultural value issued by an authority of the country of origin or a confirmation by the authority of the country of origin of the fact that no obligation on such an object of cultural value is laid down for that object of cultural value and documents demonstrating when the object was transferred to the territory of the Czech Republic. "

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Regulation Information

Citation	Act No. 218 / 2025 Coll., amending certain laws in the field of tax administration and competence of the Customs Administration of the Czech Republic, Act No. 16 / 1993 Coll., on Road Tax, as amended, and Act No. 69 / 2010 Coll., on Owning Praha- Ruzyně Airport
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	30.06.2025
Effective from	01.07.2025
Effective until	-
Status	Valid

Parliamentary Paper: Paper No. 784

Public Contracts 1

Smlouva o poskytování pracovnělékařských služeb

Statutární město Brno MUDr. Lubomír Konečný

22 500 CZK

08.09.2025

Source: Hlídač státu (CC BY 3.0 CZ)

The regulation text is for informational purposes only.