Decree No. 250 / 2020 Coll.
Decree on the method of establishing a reserve for decommissioning nuclear installations and a Category III and Category IV workplaces
Valid
Order
Effective from 01.07.2020
250
DECLARATION
of 7 May 2020
on the method of establishing the decommissioning reserve of Category III nuclear installations and plants and Category IV workplaces
According to § 237 (3) of Act No. 263 / 2016 Coll., Atomic Act, for implementation of § 51 (6) (c) and § 75 (5) (d):
This decree regulates the method of establishing the decommissioning reserve for nuclear installations, Category III workplaces and Category IV workplaces (hereinafter referred to as the "decommissioning reserve ').
Creation of the decommissioning reserve
(1) The exclusion reserve is created during the tax period pursuant to Section 3 of the Reserve Act for the determination of the income tax base in the case of:
(a) a nuclear installation without a nuclear reactor, equal to the proportion of the estimated total decommissioning costs and the number of years that have elapsed since the decision to grant an authorisation under Paragraph 9 (1) (e) of the Nuclear Act became final;
(b) a research nuclear installation equal to the proportion of the estimated total decommissioning costs and the number of years elapsing since the date of the acquisition of legal power of the decision to grant authorisation under Paragraph 9 (1) (c) of the Nuclear Act until the permanent cessation of the use of the nuclear reactor as a source of ionising radiation for research, education, radionuclide production, neutron radiography, material testing or the provision of health services;
(c) nuclear installations with a nuclear reactor not referred to in point (b), equal to the proportion of the estimated total decommissioning costs and the number of years that have elapsed since the date of the legal authority of the decision to grant an authorisation pursuant to Paragraph 9 (1) (c) of the Atomic Act until the end of electricity production;
(d) Category III and Category IV workplaces, the proportion of the estimated total decommissioning costs and the number of years that have elapsed since the decision to grant authorisation under Paragraph 9 (2) (b) of the Nuclear Act became final.
(2) On updating the estimate of total decommissioning costs, the decommissioning reserve shall be established from the tax period in which the total costs were updated, equal to the proportion of the difference between the updated total decommissioning costs and the funds already created and the number of years remaining until the end of the period laid down in paragraph 1.
(3) Within the number of years applicable to the creation of the disposal reserve, the year in which the authorisation referred to in paragraph 1 has been issued and the time in which the disposal reserve is to be created pursuant to paragraph 1 shall be included. The settlement of the disposal reserve shall be carried out in such a way that the disposal reserve may be used no later than during the tax period of the closure of the decommissioning.
The estimate of decommissioning costs shall include the cost of all activities related to the preparation and implementation of decommissioning, including the cost of documentation for authorised activities pursuant to § 9 (1) (g) or § 9 (2) (d) of the Atomic Act, of project preparation and of administrative fees and charges under § 34 of the Atomic Act.
Efficacy
This Decision shall enter into force on 1 July 2020.
Minister:
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Regulation Information
| Citation | Decree No. 250 / 2020 Coll., on the method of establishing a reserve for decommissioning nuclear installations and a Category III and Category IV workplaces |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.05.2020 |
|---|---|
| Effective from | 01.07.2020 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Commercial law
Industrial rights
The regulation text is for informational purposes only.
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