What is Act No. 24 / 2017 Coll.?

Act No. 24 / 2017 Coll., amending certain laws in connection with the adoption of budgetary liability rules — Law amending certain laws relating to the adoption of budgetary liability rules.

When it became Act No. 24 / 2017 Coll. effectiveness?

Act No. 24 / 2017 Coll. became effective 01.01.2017.

Is Act No. 24 / 2017 Coll. still valid?

Yes, Act No. 24 / 2017 Coll. is still valid and effective.

Act No. 24 / 2017 Coll. - Law amending certain laws relating to th...

24

THE LAW

of 17 January 2017

amending certain laws in connection with the adoption of budgetary liability rules

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Act on the Establishment of Ministries and other Central Authorities of the Czech Republic

Čl. I

In Article 4 (1) of Act No. 2 / 1969 Coll., on the establishment of ministries and other central government bodies of the Czech Republic, as amended by Act No. 135 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 63 / 2000 Coll., Act No. 421 / 2004 Coll., Act No. 57 / 2006 Coll., Act No. 70 / 2006 Coll. and Act No. 295 / 2009 Coll., the words "fiscal policy, macroeconomic and fiscal forecasts for the preparation of state budget and budgets of state funds shall be inserted after the words" State Treasury of the Czech Republic, ";

ČÁST DRUHÁ

Amendment of the Act laying down certain other conditions for the performance of certain functions in the state bodies and organisations of the Czech and Slovak Federal Republic, the Czech Republic and the Slovak Republic

Čl. II

In Act No. 451 / 1991 Coll., laying down certain other conditions for the performance of certain functions in the state bodies and organisations of the Czech and Slovak Federal Republic, the Czech Republic and the Slovak Republic, as amended by the Constitutional Court of the Czech and Slovak Federal Republic of 26 November 1992, published in Act No. 116 / 1992 Coll., Act No. 254 / 1995 Coll., Act No. 422 / 2000 Coll., Act No. 147 / 2001 Coll., Act No. 151 / 2002 Coll., Act No. 309 / 2002 Coll., Act No. 312 / 2002 Coll., Act No. 413 / 2005 Coll., Act No. 250 / 2014 Coll., and Act No. 318 / 2015 Coll., in Section 1 (d), "and at the Supreme Administrative Court 'are replaced by the words" at the Supreme Administrative Court of Administration and the National Budget Council'.

ČÁST TŘETÍ

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

Čl. III

Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 592 / 1992 Coll., Act No. 10 / 1993 Coll., Act No. 60 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll., Act No. 305 / 1997 Coll., Act No. 49 / 2002 Coll., Act No. 420 / 2003 Coll., Act No. 455 / 2003 Coll., Act No. 298 / 2004 Coll., Act No. 119 / 2006 Coll., Act No. 261 / 2007 Coll.

1. Paragraph 6, including footnote 13, reads as follows:

„§ 6

(1) Each calendar year, the insurance undertaking shall draw up a health insurance plan for the following calendar year (hereinafter referred to as the "health insurance plan") and a view of at least two other calendar years following the year for which the health insurance plan is drawn up (hereinafter referred to as the "outlook"). The health insurance plan is based on the perspective.

(2) As a general rule, a health insurance plan is established as a balanced plan, with a balanced health insurance plan being understood for the purposes of this Act as a plan in which the planned expenditure does not exceed the sum of the planned revenue.

(3) The health insurance plan may be drawn up as:

(a) surplus if part of the revenue of that year is to be used only in subsequent years; such income must be defined in such a health insurance plan; or

(b) deficit if the deficit can be reimbursed by the financial balances on the funds from previous years, while maintaining the balance of the reserve at least at the level of Article 7 (1) (b); the method of payment of the deficit must be defined in such a disability plan.

(4) The insurance undertaking shall operate in accordance with an approved health insurance plan or provisional plan.

(5) The insurance undertaking is obliged to provide through the auditor13) or a legal person registered in the List of Auditors (13), hereinafter referred to as "the auditor").

(a) verification of the insurance accounts;

(b) verification of the draft annual report of the insurance undertaking for the year in question.

(6) The insurance company is obliged to submit to the Ministry of Health and the Ministry of Finance a draft health insurance plan for the following calendar year, financial statements, draft annual report for the previous calendar year, including the auditor's report and for information.

(7) The health insurance plan and outlook shall include information on the insurance undertaking, the income and expenditure plan of the insurance undertaking, including the breakdown by fund, the expected development of the insurance policy structure, the extent of the services covered by the insurance undertaking, the development plan of the network of contractual service providers, including information on the availability of the services covered and the operational cost plan. The detailed structure of the content of the information according to the first sentence and the way in which the disability plan and outlook are presented shall be determined by the Ministry of Health together with the Ministry of Finance by the Decree.

(8) The Ministry of Health and the Ministry of Finance will examine the draft health insurance plan submitted in terms of compliance with the legislation and compliance with the public interest under the Public Health Insurance Act.

(9) If the Ministry of Health and the Ministry of Finance, after assessing the compliance of the draft health insurance plan with legislation and public interest under the Public Health Insurance Act, finds that the draft health insurance plan is not in conflict with these aspects, it shall submit the draft health insurance plan to the Government.

(10) If the Ministry of Health and the Ministry of Finance finds that the draft health insurance plan is contrary to legislation or public interest under the Public Health Insurance Act, the insurance company will return the draft health insurance plan with a call for revision. The insurance undertaking shall submit a revised draft health insurance plan within 30 days of the date of receipt of the call.

(11) The draft health insurance plan, the accounts and the draft annual report for the last year are approved by the Chamber of Deputies of Parliament, on a proposal from the Government, following the deadlines for the consideration of the draft State budget and the State Final Account.

(12) If the insurance company's health insurance plan is not approved before 1 January of the relevant calendar year, the insurance undertaking's activities shall be governed by a commission provided by the Ministry of Health in agreement with the Ministry of Finance until the insurance plan is approved. The basis for establishing a commission is the proposal for a sick insurance plan for the relevant calendar year.

(13) The approved health insurance plan or until the approval of the health insurance plan, the provisional, the annual report and the accounts of the insurance undertaking are published on its website.

(14) In applying the measure under the Budget Liability Rules Act, the health insurance plan may be proposed in accordance with paragraph 3 (b). (b) only if the deficit can be paid up to a maximum of one-third of the financial balances of the insurance undertaking from previous years or the financial resources recovered.

13) Act No. 93 / 2009 Coll., on Auditors and amending certain laws (Act on Auditors), as amended. '

2. In Article 7 (2), the words "and the funds referred to in Article 6 (7) 'are replaced by the words" the fund may also source funds from the proceeds of fines, premiums and periodic penalty payments imposed under other public health insurance legislation and accepted by the insurance undertaking during the calendar year; such allocations to the prevention fund may be made in advance during the calendar year so that their total amount per calendar year does not exceed 0,3% of the total amount of insurance premiums after reallocation under the Public Health Insurance Act'.

3. the following Section 9a is inserted after Section 9:

„§ 9a

The insurance company submits to the Ministry of Health and the Ministry of Finance

(a) information on total revenue and expenditure and ownership of securities on the last day of the calendar month, within 25 days of the end of that calendar month;

(b) information on the status of balances in its bank accounts on the last day of the calendar month, within 15 days of the end of that calendar month;

(c) information on the status of its commitments and claims on the last day of the calendar month within 45 days of the end of that calendar month. ';

4. In Paragraph 20 (1) (b), the word "outlook 'is inserted after the word" plan'.

ČÁST ČTVRTÁ

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

Čl. IV

Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2006, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 96, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 2004, Act No. 5, 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, No. 2006, Act No. 2006, Act No. 2006

1. In Article 36, at the end of point (j), the dot is replaced by a comma and the following point (z) is added:

"(zk) members of the National Budget Board, Office of the National Budget Board. ';

2. in § 38 (1) and § 83a, the words "to zj)" shall be replaced by "to zk);"

ČÁST PÁTÁ

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

Čl. V

Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 10 / 1993 Coll., Act No. 15 / 1993 Coll., Act No. 60 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll., Act No. 49 / 1997 Coll., Act No. 140 / 1998 Coll., Act No. 117 / 2006 Coll., Act No. 267 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 420 / 2003 Coll., Act No. 351 / 2009 Coll., Act No. 362 / 2009 Coll.

1. In Article 4, at the end of paragraph 3, the words "and the prospect of a disability plan for at least two additional calendar years following the year for which the disability plan is drawn up (hereinafter referred to as the" outlook ')' shall be added.

2. in Article 10 (2) (a), the word "perspective" shall be inserted after the word "plan,"

3. The following Section 13a is inserted after Section 13:

„§ 13a

Employee insurance company to the Ministry of Health and the Ministry of Finance

(a) information on total revenue and expenditure and ownership of securities on the last day of the calendar month, within 25 days of the end of that calendar month;

(b) information on the status of balances in its bank accounts on the last day of the calendar month, within 15 days of the end of that calendar month;

(c) information on the state of its commitments, claims on the last day of the calendar month, within 45 days of the end of that calendar month. ';

4. Paragraph 15, including footnote 26, reads as follows:

„§ 15

(1) The employer's insurance undertaking shall each calendar year draw up a health insurance plan and outlook. The health insurance plan is based on the perspective.

(2) As a general rule, a health insurance plan is established as a balanced plan, with a balanced health insurance plan being understood for the purposes of this Act as a plan in which the planned expenditure does not exceed the sum of the planned revenue.

(3) The health insurance plan may be drawn up as:

(a) surplus if part of the revenue of that year is to be used only in subsequent years; such income must be defined in such a health insurance plan; or

(b) deficit if the deficit can be paid in financial balances on funds from previous years, while maintaining the balance of the reserve at least at the level of Article 18 (1); the method of payment must be defined in such a health insurance plan.

(4) The employer's insurance undertaking shall operate in accordance with an approved health insurance plan or provisional provision.

(5) The employment insurance undertaking is obliged to provide through the auditor26) or a legal person registered in the List of Auditors (26), hereinafter referred to as the "auditor").

(a) verification of the accounts of the employee insurance undertaking;

(b) verification of the draft annual report of the employee insurance undertaking for the year in question.

(6) The Employee Insurance Corporation is obliged to submit to the Ministry of Health and the Ministry of Finance a draft health insurance plan for the following calendar year, financial statements, draft annual report for the previous calendar year, including an auditor's report, and a outlook for information.

(7) The health insurance plan and outlook shall include data on the employee insurance undertaking, the income and expenditure plan of the employee insurance undertaking, including the breakdown by fund, the anticipated development of the insurance policy, the extent of the services paid by the employee insurance undertaking, the development plan of the network of the contract providers of the services paid, including information on the availability of the services paid and the operational cost plan. The detailed structure of the content of the information according to the first sentence and the way in which the disability plan and outlook are presented shall be determined by the Ministry of Health together with the Ministry of Finance by the Decree.

(8) The Ministry of Health and the Ministry of Finance will examine the draft health insurance plan submitted in terms of compliance with the legislation and compliance with the public interest under the Public Health Insurance Act.

(9) If the Ministry of Health and the Ministry of Finance, after assessing the compliance of the draft health insurance plan with legislation and public interest under the Public Health Insurance Act, finds that the draft health insurance plan is not in conflict with these aspects, it shall submit the draft health insurance plan to the Government.

(10) If the Ministry of Health and the Ministry of Finance finds that the draft health insurance plan is contrary to legislation or public interest under the Public Health Insurance Act, the employee insurance company shall return the draft health insurance plan with a call for revision. The employer's insurance undertaking shall submit a revised draft health insurance plan within 30 days of the date of receipt of the call.

(11) The draft health insurance plan, the accounts and the draft annual report for the last year are approved by the Chamber of Deputies of Parliament, on a proposal from the Government, following the deadlines for the consideration of the draft State budget and the State Final Account.

(12) If the health insurance plan of the occupational insurance undertaking is not approved before 1 January of the relevant calendar year, the activity of the occupational insurance undertaking shall be governed by the provision laid down by the Ministry of Health in agreement with the Ministry of Finance until the health insurance plan has been approved. The basis for establishing a commission is the proposal for a sick insurance plan for the relevant calendar year.

(13) The approved health insurance plan, or until the approval of the health insurance plan, will be published by the employee insurance undertaking on its website.

(14) In applying the measure under the Budget Liability Rules Act, the health insurance plan may be proposed in accordance with paragraph 3 (b). (b) only if the deficit can be paid up to a maximum of one-third of the financial balances of the employee insurance undertaking from previous years or the financial assistance recovered.

26) Act No. 93 / 2009 Coll., on Auditors and amending certain laws (Act on Auditors), as amended. '

ČÁST ŠESTÁ

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

Čl. VI

In Article 3 (1) (b) (8) of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 307 / 1993 Coll., Act No. 241 / 1994 Coll., Act No. 160 / 1995 Coll., Act No. 18 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 309 / 2002 Coll., Act No. 362 / 2003 Coll., Act No. 424 / 2003 Coll., Act No. 181 / 2004 Coll., Act No. 158 / 2009 Coll., Act No. 250 / 2014 Coll., with the words "Council members of the Law on the Study of Totalitarian Regs.,"

ČÁST SEDMÁ

Amendment to the Pension Insurance Act

Čl. VII

In Article 5 (1) (i) of Act No. 155 / 1995 Coll., on Pension Insurance, as amended by Act No. 18 / 2000 Coll., Act No. 424 / 2003 Coll., Act No. 361 / 2005 Coll., Act No. 181 / 2007 Coll., Act No. 158 / 2009 Coll. and Act No. 250 / 2014 Coll., the words "members of the Council of the Czech Telecommunications Office," shall be inserted after the words "members of the National Budget Council,"

ČÁST OSMÁ

Amendment of the Salary Act and other formalities relating to the performance of the duties of representatives of the State and of certain state bodies and judges and Members of the European Parliament

Čl. VIII

Act No. 5 / 2008 Coll.

1. In Article 1 (f), the words "(the representative) 'are deleted and the words", member of the National Budget Board' are inserted after the words "the arrangements'.

2. In Article 1, the words "(the representative) 'shall be added at the end of the text of point (f).

3. In Article 7 (1), the words "and a member of the Supreme Audit Office," are replaced by the words "a member of the Supreme Audit Office and a member of the National Budget Board,"

4. In Part Two, the following Title Nine is added:

„HLAVA DEVÁTÁ

CONTRIBUTIONS TO THE NATIONAL BUDGET COUNCIL

Salary

§ 27f

A salary determined from the salary base shall be payable to a member of the National Budget Board by a salary factor of 1,30.

§ 27g

The President of the National Budget Board shall be entitled to a salary of 2,06 per salary basis.

§ 27h

Reimbursement of expenditure

The member of the National Budget Board shall:

(a) the multipurpose flat-rate compensation provided for in Article 5 (1) (a), (c) and (f),

1. A 33% salary base to the President of the National Budget Board,

2. A member of the 25% salary base,

(b) reimbursement of the expenditure declared under Article 5 (1) (d), (e), (h) and (ch);

(c) reimbursement of the expenditure referred to in Article 5 (1) (g) at a rate determined by a multiple of the rate laid down by the special regulation for staff in the employment ratio (2); the multiple rate shall be 2,5 for the President of the National Budget Board and 2,0 for the member of the National Budget Board.

§ 27i

Natural filling

The President of the National Budget Board shall be entitled in kind to the performance referred to in Article 6 (1) (b). ';

ČÁST DEVÁTÁ

Amendment of the Higher Education Act

Čl. IX

Act No. 111 / 1998 Coll., Act No. 362 / 2003 Coll., Act No. 365 / 2004 Coll., Act No. 121 / 2004 Coll., Act No. 436 / 2004 Coll., Act No. 473 / 2004 Coll., Act No. 562 / 2004 Coll., Act No. 342 / 2005 Coll., Act No. 552 / 2005 Coll., Act No. 161 / 2006 Coll., Act No. 165 / 2006 Coll., Act No. 110 / 2009 Coll., Act No. 562 / 2004 Coll., Act No. 624 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 296 / 2007 Coll.

1. In Article 9 (1) (c), the words "and the medium-term outlook 'shall be inserted after the word" budget'.

2. In Article 15 (2) (b), the words "and the medium-term outlook 'are inserted after the word" budget'.

3. In Section 18, the words "and the medium-term outlook 'shall be inserted after the word" Budget'.

4. Paragraph 18 (1) reads as follows:

"(1) Public higher education is managed by a budget that must not be compiled as deficit. The public college shall draw up a budget for a calendar year and a medium-term outlook for a budget of at least 2 years thereafter. '

ČÁST DESÁTÁ

Amendment of the Law on the Collection of Laws and on the Collection of International Contracts

Čl. X

In Article 2 (1) (f) of Act No. 309 / 1999 Coll., on the Collection of Laws and on the Collection of International Contracts, as amended by Act No. 114 / 2003 Coll., Act No. 127 / 2005 Coll. and Act No. 275 / 2012 Coll., the word "or 'is replaced by a comma and the words" or National Budget Board' are inserted after the word "Bank '.

ČÁST JEDENÁCTÁ

Amendment of the budgetary rules

Čl. XI

Act No. 100 / 2009, 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 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100, Act No. 100, Act No. 2011, Act No. 2011 / 2011 / 2011, Act No. 2011, Act No. 100, Act No. 100, No 2011 / 2011, No 2011, No. 2011 / 2011, Act No. 2011, No. 2011, No. 2011, No. 100, No. 2011, No. 2011, No. 100, No. 2011,

1. In Article 4 (3), the word "at least 'shall be inserted after the word" compiling'.

2. Paragraph 8 (1) reads as follows:

"(1) The draft State Budget Act shall be drawn up by the Ministry in cooperation with the administrators of the chapters, the local authorities, the voluntary communes, the Regional Councils of the Cohesion Regions and the State Funds. '

3. In Paragraph 8, the following paragraph 2 is inserted after paragraph 1:

"(2) The total expenditure of the State Budget in the draft State Budget Act shall be determined by the Ministry on the basis of the amount of the expenditure framework of the State Budget and the State Funds approved by the Government under the Act governing the rules on budgetary liability, which shall be indicated as an amount for the year immediately following the current year (hereinafter referred to as" the following year "); The Ministry shall adjust this amount by:

(a) an amendment to the forecast total revenue, including revenue from the budget of the European Union and the financial mechanisms, for the relevant year adjusted for the impact of the economic cycle and for the impact of one-off and transitional operations;

(b) the effect of a significant deterioration in economic developments where the Ministry predicts a year-on-year decline of at least 3% in the gross domestic product adjusted for price effects in that quarter;

(c) the impact of the deterioration of the state's security situation associated with the Government's declaration of emergency measures in order to increase its defensibility;

(d) the effect of the removal of the consequences of natural disasters;

(e) 0,3% of that amount, if necessary to take account of the effects not foreseen in determining that amount;

by dividing the amount thus determined into the non-consolidated total expenditure of the State Budget and the total expenditure of each State Fund and indicating the non-consolidated expenditure of the State Budget in the draft State Budget Act as the total expenditure of that budget; any deviation from the budgetary strategy of the public institutions sector approved by the government shall be duly justified. ';

Paragraphs 2 to 6 shall become paragraphs 3 to 7.

4. In the third sentence of Article 8 (3), "a 'is replaced by" comma' and the words "and the Office of the National Budget Council 'are added at the end of the sentence.

5. In Articles 8 (4) and 24 (8), the words "the Office and 'are replaced by the words" the Office,' and the words "the rights' are inserted after the words" and the Office of the National Budget Board '.

6. In Paragraph 8 (5), "3 'is replaced by" 4';

7. In Article 8 (6), "3 'is replaced by" 4' and "4 'is replaced by" 5'.

8. In the first sentence of Paragraph 8 (7), the words "and the proposal for a medium-term expenditure framework (Paragraph 8a (1)) 'are deleted.

9. In the second sentence of Article 8 (7), the word "is' is replaced by" draft State Budget Act '.

Article 10 (8a) shall be deleted, including the title.

11. In Section 8b, the words "and medium-term expenditure frameworks' are deleted.

12. Paragraph 8b (1) is deleted.

Paragraphs 2 to 5 shall be renumbered paragraphs 1 to 4.

13. in Paragraph 8b (1):

"(1) On the basis of the amount determined in accordance with Paragraph 8 (2) and any tasks imposed on the Ministry in connection with its further application, the Ministry shall:

(a) the draft State Budget Act for the following year, the preliminary draft revenue and expenditure, broken down by chapter;

(b) a proposal for the medium-term outlook for a preliminary draft of the revenue and expenditure of the State Budget and the State Funds broken down by chapter and by State Funds;

(c) for the purposes of the communication referred to in paragraph 2, the second sentence of the second draft of the total expenditure of each State Fund and submitted to the Government by 31 May of the current year; the government shall discuss it and approve it as a preliminary proposal by 20 June of the same year, after any modifications. ';

14. in Article 8b (2), the words "approved by the Government" shall be deleted and the number "2" shall be replaced by "1."

15. in Paragraph 8b (3) of the introductory part of the provision, the number "3" is replaced by "2."

16. In Paragraph 36, the following paragraph 9 is inserted after paragraph 8:

"(9) The Ministry shall communicate to the National Budget Council the amount of the reserve of funds in the financing of the government debt, which shall be deducted as a percentage of gross domestic product from the debt of the public institution sector. ';

Paragraph 9 shall become paragraph 10.

ČÁST DVANÁCTÁ

Amendment to the Budget Tax Determination Act

Čl. XII

In Act No 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on Budgetary Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 387 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 295 / 2012 Coll., Act No. 500 / 2012 Coll., Act No. 344 / 2013 Coll., Act No. 267 / 2014 Coll. and Act No. 391 / 2015 Coll., under Section 6, Act No. 6a to 6d, which includes the headings:

„§ 6a

Suspension of the transfer of a share of the tax revenue

(1) If the territorial unit does not reduce its debt under the Budget Liability Rules Act and its debt on the following balance sheet date exceeds 60% of the average of its income over the last 4 financial years, the Ministry of Finance shall decide in the following calendar year to suspend the transfer of its share of tax revenue of 5% of the difference between the debt achieved and 60% of the average of its income over the last 4 financial years.

(2) The transfer of the share of the territorial unit to the yield may be suspended

(a) value added tax;

(b) corporation tax, with the exception of corporation tax, the taxpayer of which is the competent local authority.

(3) The tax administrator will not, on the basis of a decision of the Ministry of Finance, transfer the share of the local self-government to the tax revenue until the above mentioned decision.

§ 6b

Repeal of suspension of the ex officio transfer

(1) If the debt does not exceed 60% of the average of its revenue for the last 4 financial years, the Ministry of Finance will decide to cancel the suspension of the transfer of the share of tax revenue on the following balance sheet date.

(2) The tax administrator shall transfer a share of the income of the tax whose suspension of the transfer has been lifted to the local authority within 14 days of the date on which it received the decision of the Ministry of Finance to withdraw the suspension of the share of the tax revenue.

Date of Promulgation	06.02.2017
Effective from	01.01.2017
Effective until	-
Status	Valid

Citation	Act No. 24 / 2017 Coll., amending certain laws in connection with the adoption of budgetary liability rules
Regulation Type	-
Author	-
Collection	Code of Laws

Act No. 24 / 2017 Coll.

Law amending certain laws relating to the adoption of budgetary liability rules

Contents