Act No. 252 / 2014 Coll.
Act amending Act No. 111 / 2006 Coll., on aid in material distress, as amended, and other related laws
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Effective from 01.01.2015
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01.01.2015
19.11.2014
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252
THE LAW
of 22 October 2014
amending Act No. 111 / 2006 Coll., on aid in material distress, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Change of aid law in material emergency
Act No. 111 / 2006 Coll., on aid in material distress, as amended by Act No. 165 / 2006 Coll., Act No. 585 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 379 / 2007 Coll., Act No. 239 / 2008 Coll., Act No. 206 / 2009 Coll., Act No. 229 / 2011 Coll., Act No. 141 / 2010 Coll., Act No. 375 / 2011 Coll., Act No. 427 / 2010 Coll., Act No. 73 / 2011 Coll., Act No. 206 / 2011 Coll., Act No. 329 / 2011 Coll.
1. Paragraph 2 (2) reads as follows:
"(2) A person is in material need, unless otherwise specified, if his or her income and income of persons jointly assessed
(a) after deduction of reasonable housing costs (Section 9 (2)), does not amount to a living amount (Section 24); or
(b) achieve, on its own or together with the subsistence allowance provided for in Article 4 (1) (a), the amounts of the living but not sufficient to ensure the justified cost of housing (§ 34) and the services directly linked to housing (hereinafter referred to as "the justified cost of living");
where this income cannot be increased due to its age, health or other serious reasons for its own action and the security of its basic living conditions is so seriously threatened. ';
2. in Paragraph 3 (1) (a) of the introductory part of the provision, the words "or, where appropriate, a person who is in a working or similar relationship but does not have income from such relationships during the relevant period," shall be inserted after the word "employment."
3. in Article 3 (1) (a), the following point 10 is added:
'10th employee to whom the employer has not paid the salary, salary, remuneration or reimbursement by their payment70),
70) Articles 141 (1) and 144 of the Labour Code. '
4. Paragraph 8, including the title and footnotes Nos 13 and 71, reads as follows:
Persons assessed jointly
(1) The department of assistance in material distress may exclude from the group of persons jointly assessed the person for whom the applicant for the benefit proves,
(a) that it does not use an apartment with it, other than an accommodation or accommodation, or
(b) although it uses an apartment with it, other than a living space or accommodation facility, it does not contribute to the cost of common needs, if it is another person under the Law on Living and Existing Minim71).
(2) The body of assistance in a material emergency shall determine, where a person can be assessed within two or more headings of the persons jointly assessed 13), the heading of which the person belongs, according to the actual coexistence of the persons.
(3) Where an apartment, other than a living space or accommodation facility with an applicant for a benefit or a recipient of a benefit is used by another person, the amount of the justified cost of living shall be determined by the share of all persons using the same apartment, other than the living space or accommodation facility, as if those persons were jointly assessed, irrespective of whether those persons apply for the benefit.
(4) Where an apartment, other than a living space or accommodation facility is used by persons who are not jointly assessed with the applicant for the benefit or, where applicable, the recipient of the benefit, and the applicant for the benefit or the recipient of the benefit, the amount of the actual cost of housing for the whole apartment, other than the living space or accommodation facility shall be determined in accordance with the procedure referred to in paragraph 3 from the amount of the cost of living normally in the relevant period for the like apartment, other than the accommodation or accommodation in the municipality.
(5) If it is not possible to determine the amount of the justified housing costs by calculation in accordance with paragraph 4, since a similar apartment, other than a residential area or accommodation facility in the municipality, is not located, the amount of the justified housing costs shall be determined in accordance with the procedure referred to in paragraph 3, according to the standard housing costs provided for in Article 26 of the Act on State Social Aid, and for other than the accommodation or accommodation facilities in accordance with the procedure referred to in paragraph 3, according to the justified housing costs referred to in paragraph 34 (d).
(6) If the actual amount of the housing costs is lower than the amount determined by the calculation referred to in paragraph 4 or 5, the actual amount of the housing costs shall be determined at the justified cost.
13) Paragraph 4 (6) of Act No. 110 / 2006 Coll., on Life and Existing Minority, as amended.
71) § 4 (1) (d) of Act No. 110 / 2006 Coll., as amended. '
5. in Article 9 (1) (b), the following point 3 is added:
'3. pensions provided under pension insurance 53), ';
6. In Article 9, the sentence "For the purpose of the living allowance, a person shall be added at the end of paragraph 2 to justified housing costs in cases where a person is using a non-residential space which does not meet the standards of housing quality in accordance with § 33b (1) or uses an accommodation facility in accordance with § 33a (3) and has no other option of housing, costs up to a maximum of 75% of the standard housing costs under the Act on State Social Support (64)."
7. in Paragraph 9 (3) (b), "(d)" is replaced by "(c)";
8. in Paragraph 9 (3) (c), "(k)" is replaced by "(m)";
9. in Paragraph 10 (2) (b):
"(b) for a single dose, the period of the current calendar month.";
10.Paragraph 10 (5) reads as follows:
"(5) The relevant period for which the fulfilment of the other conditions is to be determined in the case of a repeated application is the current calendar month at the date of application. The relevant period for which the fulfilment of the other conditions is to be determined during the provision of the recurrent levy shall be the calendar month preceding the current calendar month. The relevant period for which the fulfilment of the other conditions in the case of a single benefit application is to be determined shall be the current calendar month at the date of application. ';
11. in Article 11 (1), the words "and for the housing supplement" shall be inserted after the word "livelihood," and the words "up to 6" shall be replaced by "and 5."
12. in Article 11 (4) (a), the word "citizen" shall be replaced by "person" and, at the end of the text in point (a), the words "; the institution of assistance in material need shall assess the adequacy of housing in relation to existing housing, taking into account in particular its form, size, amount of housing costs and personal circumstances of the person concerned and persons jointly assessed with it."
13. Paragraph 11 (6) is deleted.
Paragraph 8 shall become paragraph 6.
14. in Article 13 (1) (d):
"(d) the right to maintenance and the right to reimbursement of certain costs not conferred on the mother;"
15. in Paragraph 24 (1) (d), "9" is replaced by "10."
16. in Article 24 (1) (e), the words "except for the person referred to in (a)" shall be inserted after the words "calendar month."
17. in § 26 (2) and § 27 (2), the words "subsistence allowance" shall be replaced by the words "recurring benefit."
18. In Article 26 (3), "3 calendar months' is replaced by" 6 calendar months';
19. In the first sentence of Article 26 (3), the words "without proof of compliance with paragraph 1 'shall be inserted after the words" benefits' and the words "Article 3 (4) 'shall be replaced by the words" Article 3 (1) (c)'.
20. In Article 27, the following paragraph 3 is added:
"(3) Where a person is excluded from the group of persons in a material emergency because of non-application of the rights and claims to increase income and if he again applies for the benefit within 6 calendar months of the date of withdrawal of the benefit without demonstrating compliance with the conditions laid down in paragraph 1, he shall be deemed to be the person referred to in § 3 (1) (c). Where a person has claims and claims which do not benefit from an increase in income and is interrupted from receiving a benefit of assistance in material distress before the expiry of 3 calendar months from the date of the grant of the benefit and that person reapplies for the benefit within 6 calendar months of the date of withdrawal of the benefit, they shall be counted against the period necessary for the evaluation of the assets referred to in paragraph 2, as well as the time taken for the previous receipt of the benefit. ';
21. Paragraph 33, including the title and footnotes Nos 72 to 74, reads:
Conditions for entitlement to a housing supplement
(1) The owner of the flat who uses it or another person who uses the flat under a contract, a decision or another legal title shall be entitled to a flat supplement if, after payment of the justified cost of living reduced by a housing allowance under another legislature12)
(a) the income of the owner of the apartment or of another person using the apartment plus a paid living allowance less than the amount of the person's livelihood (§ 24); or
(b) the income of jointly assessed persons plus a paid living allowance lower than the amount of living of the persons jointly assessed (§ 24);
the legal title for the use of the apartment must be demonstrated by a written document, the presentation of an affidavit is not sufficient for that purpose.
(2) The entitlement to a housing supplement shall be subject to entitlement to the subsistence allowance. The housing supplement may also be granted, taking into account its overall social and property ratios, to a person who has not been granted a subsistence allowance on the grounds that the income of the person and of the persons assessed jointly exceeded the amount of the livelihood of the person and of the persons assessed jointly but did not exceed 1.3 times the amount of livelihood of the person and of the persons assessed jointly.
(3) There is no entitlement to a housing supplement if the person refuses, without a serious reason, the possibility of adequate housing within the meaning of Article 11 (4) (a), which he is obliged to actively seek. to that end, the person shall also be obliged to ask the municipality in which he resides or actually resides for assistance in obtaining such housing. In such cases, the municipality shall inform the competent authority of a material emergency at its request whether the person has asked for assistance in obtaining adequate housing, whether the person's offer of such housing by the municipality has been made and whether that offer has been accepted by the person. The provisions of the first and second sentences shall not apply to a person who has been granted a special aid allowance under another legislation (19) from which an apartment has been financed and to a person residing in a special destination, where his or her medical condition requires a special treatment of that apartment.
(4) The owner of the apartment is also considered to be a spouse who uses the apartment on the basis of the right of residence derived from the property of the second spouse (72), unless the spouse is entitled to a supplement to the apartment as owner. Both spouses are considered to be tenants of the apartment, if they have common tenancy law (73). The duration of the rental relationship shall also be considered as the period from the termination of the membership of the housing cooperative to the expiry of the period for the removal of the apartment, the period from the death of the tenant of the service apartment or of the special purpose apartment to the expiry of the period for the removal of the apartment and the period from the permanent departure of the service apartment or special destination by the tenant to the expiry of the period for the removal of the apartment.
(5) The person using the real estate for the period of the inheritance proceedings in place shall also be entitled to the housing supplement if the deceased who was the owner of the property lived in the common household at the date of his death and was jointly assessed with him.
(6) In cases of special consideration, the Authority may determine that the owner or another person using the apartment also considers the owner or the person using the contract, decision or other legal title, for the purpose of housing other than the living space, provided that that space complies with the standards of housing quality as laid down in Article 33b (1). In addition, in cases of special consideration, the body of assistance in a material emergency may determine that the person using the apartment also considers the person using the contract, decision or other legal title for the purpose of housing the accommodation provided for in Paragraph 33a (3) in the case of the consent of the municipality in whose cadastral territory the accommodation is located. A person staying in an elderly home, a home for disabled persons, a home with a special regime, protected housing, a halfway house, a therapeutic community, or a asylum home under the Social Services Act (74) is always considered to be worthy of special consideration; Paragraphs 8 (3) to (5) and 33b shall not apply in this case. Paragraph 1 shall apply mutatis mutandis to demonstrate the legal title for the use of the premises listed in the first to third sentences.
(7) The entitlement to a supplement for housing shall be granted without the conditions laid down in paragraphs 1 to 3 to a minor dependent child who is in full direct custody of a childcare facility or who lives in alternative family care, provided that he has transferred ownership or rental of an apartment to him and the child does not have sufficient income or property to cover justified housing costs.
(8) Where more than one person fulfils the conditions for entitlement to a housing supplement, the housing supplement shall be granted only once within one heading of the persons jointly assessed, to a person designated by agreement between them. If these persons are not assessed, the institution shall determine which of these persons shall be granted a supplementary housing payment.
72) § 744 of the Civil Code.
73) Sections 745 and 746 of the Civil Code.
74) Act No. 108 / 2006 Coll., as amended. '
footnote 62 is deleted.
22. The following Sections 33a and 33b are inserted after Section 33, including the headings and footnotes No 75:
Apartment, other than accommodation and accommodation
(1) For the purposes of this Act, an apartment is defined as a suite of rooms or a separate living room which, by its constructional technical arrangement and equipment, meet the requirements for permanent housing and are intended for use in accordance with the building law or are collapsed as an apartment.
(2) For the purposes of this Act, non-residential space shall mean an area which, under a contract, decision or other legal title, is intended for housing and which at the same time meets the standards of housing quality in accordance with Paragraph 33b (1). Paragraph 33 (1) shall apply mutatis mutandis to demonstrate the legal title for use other than the living space referred to in the first sentence.
(3) For the purposes of this Act, accommodation shall be understood as complying with the conditions set out in Section 21a of the Public Health Protection Act if accommodation in such establishments is provided for a period of more than two months in a period of six consecutive months. Where accommodation is provided in accommodation establishments according to the first sentence, paragraphs 2 and 33b shall not apply in this case.
(4) For the purposes of this Act, a set of rooms which form a building for individual or family recreation or a separate room which forms a building for individual or family recreation shall also be considered as an apartment where such buildings are used by the owner for permanent housing and where they meet the standards of housing quality in accordance with § 33b (1).
(5) In cases of special consideration, part of the apartment may be considered as an apartment for the purposes of this Act if the apartment fulfils the conditions laid down in paragraph 1. If there are several persons living in this apartment who are not jointly assessed for this purpose, the amount of the justified housing costs for the whole apartment shall be determined and the housing allowance granted under the State Social Aid Act shall be deducted from the justified housing costs for the whole apartment and shall be treated in accordance with Section 8.
Standards of quality of living other than living space, buildings for individual or family recreation and their control
(1) Non-residential space or building for individual or family recreation shall, for the purposes of providing a housing supplement under this Act, have the nature of a separate lockable space with at least one living room which, by its location, size and construction arrangement, meets the following requirements for the presence and residence of persons and unrestricted access to drinking water. Paragraph 3 (i), § 8, § 10 (5) and (6), § 11, § 38, § 44 (1) (a) and § 44 (1), second sentence of the Decree on Technical Requirements for Construction (75), as in force on the date of entry into force of this Act, shall apply mutatis mutandis to the definition of non-residential space. Section 3 (i), § 8, § 11, § 38 and § 40 (2) of the Order on technical requirements for construction (75), as in force on the date of entry into force of this Act, shall apply to the definition of a building for individual or family recreation, mutatis mutandis, with a toilet.
(2) The general building office shall, at the request of the institution of assistance in a material emergency, carry out a check on whether other than residential space or building for individual or family recreation meets the requirements referred to in paragraph 1.
(3) The checks referred to in paragraph 2 shall be carried out in accordance with the provisions of the Control Act.
75) Decree No. 268 / 2009 Coll., on Technical Requirements for Buildings, as amended by Decree No. 20 / 2012 Coll. '.
23. Paragraph 34, including the title and footnotes Nos 63, 64 and 76, reads as follows:
Justified housing costs
The eligible housing costs shall include:
(a) rent or similar costs associated with the ownership or cooperative form of housing or similar costs when using an apartment in a non-rental, cooperative or ownership form; rental or similar costs of using an apartment in a non-rental, cooperative or ownership form shall mean rent paid in rental apartments up to the amount normally available at the place; similar costs associated with ownership or cooperative forms of housing mean the amount of demonstrable costs, but up to the maximum amount of costs mentioned in the Act on State Social Support (63);
(b) regular payments for services connected with the use of the flat; the payment of services directly associated with the use of the apartment means payment for central (remote) heating and the supply of hot water, cleaning of common spaces in the house, the use of elevators, the supply of water from water ducts and waterworks, the drainage of sewage, lighting of common spaces in the house, the removal of solid municipal waste, the fitting of a common television and radio antenna, and, where appropriate, other demonstrable and necessary services related to housing,
(c) reimbursement of the necessary energy consumption; the reimbursement of the necessary energy consumption, as demonstrated, means the payment of the supply and consumption of electricity, gas and, where applicable, expenditure on other types of fuels, at an amount that is normal at the place; the amount of remuneration for the demonstrable necessary energy consumption shall be determined as the average price for the supply of energy to a housing unit of a certain size, as communicated by the relevant suppliers of such energy, but not exceeding the actual remuneration; where justified, the amounts thus determined may be increased by up to 10%; in particular, a long-term adverse health condition shall be deemed to be justified;
(d) in cases of special consideration when using a non-residential area or accommodation facility, reimbursement of the costs referred to in points (a) to (c) up to an amount which is normally available but up to a maximum of 90% of the normative housing costs under the State Social Support Act (64);
(e) in cases of special consideration referred to in § 33 (6) of the third sentence of Article 33 (6) of the Third Reimbursement of Costs referred to in points (a) to (c), up to an amount which is normal on the spot but up to a maximum of the standard housing costs under the State Social Support Act (64),
(f) for the construction for individual or family recreation used by the owner of the reimbursement of the costs referred to in points (a) to (c), up to an amount which is customary but up to a maximum of 90% of the normative housing costs under the State Social Support Act (76).
63) Paragraph 25 (1) (b) of Act No. 117 / 1995 Coll., as amended.
64) Paragraph 26 (1) (a) of Act No. 117 / 1995 Coll., as amended.
76) Paragraph 26 (1) (b) of Act No. 117 / 1995 Coll., as amended. '
footnote 34 is deleted.
24. In Section 35 of the introductory part of the provision, the words "relating to the current calendar month 'are deleted.
25.
Information obligation of the Regional Branch of the Labour Office
The district branch of the Labour Office shall inform the municipal authority, the municipal authority of the municipality with extended scope, or the local authority competent according to the place of residence of the person concerned, without undue delay. '
26. After Paragraph 46, the following Section 46a is inserted:
Transfer of entitlement to recurrent benefits in the event of loss of the condition of entitlement of an existing beneficiary
(1) If the current beneficiary of the recurrent benefit ceases to fulfil the conditions of entitlement to that benefit, that entitlement shall be transferred to the oldest person who lives with the former beneficiary, provided that that person has given his consent to the transfer.
(2) Where the consent of the oldest jointly assessed person referred to in paragraph 1 is given, in the event of the transfer of entitlement to the housing supplement, the legal relationship with the apartment, other than the living space or the accommodation facility of which the current beneficiary has a housing supplement shall also be granted by the oldest person jointly assessed for the purpose of receiving this benefit. The first sentence shall not apply if the current beneficiary of the housing supplement has lost his legal relationship with the apartment, other than the living space or the accommodation facility. ';
27. In Paragraph 61, the dot is replaced by a comma at the end of paragraph 1 and the following point (h) is added:
"(h) inform without undue delay the municipal authority, the municipal authority of the municipality with extended scope or the local authority of the fact that the housing supplement has begun to be granted to a person using other than the accommodation or accommodation provided for in Article 35a.";
28. In Paragraph 63 (1), at the end of the first sentence, the words "or, where appropriate, the examination at the place to assess the conditions of entitlement to benefits' shall be added.
29. In the fourth sentence of Paragraph 63 (1), the words "or, where appropriate, the examination at the place to assess the conditions of entitlement to benefits' shall be inserted after the words" social inquiry '.
30. At the end of the text of § 68, the words "which these persons should have caused separately or together with the applicant for the dose 'shall be added.
31. in Article 70 (2), the words "institution (establishment)" shall be replaced by the words "establishment"; the words "authorised" shall be replaced by "authorised"; the words "establishment" shall be replaced by "establishment";
32. In Paragraph 72, the dot is replaced by a comma at the end of paragraph 1 and the following point (d) is added:
"(d) an indication of the number of persons using an apartment, other than the living space or accommodation, together with the applicant for the benefit."
33. in Article 72 (3) and (4):
"(3) The application for a living allowance shall be accompanied by the following documents:
(a) evidence of the amount of the applicant's income and the persons examined together with him during the relevant period;
(b) proof that an apartment, other than a living space or accommodation is used under a contract, a decision or another legal title;
(c) proof of the floor area of the apartment or other than the living space;
(d) documents on the basis of which it is possible to obtain the data needed to evaluate the quality standards of housing for individual or family recreation or other than living space pursuant to § 33b;
(e) proof of the amount and payment of the rent or, where appropriate, of the amount of similar costs associated with the ownership form of housing, cooperative form of housing or other than rental, cooperative or ownership form of housing;
(f) proof of the level of regular payments for services directly linked to the use of an apartment, other than accommodation or accommodation, and a breakdown of such services;
(g) proof of the level of remuneration for the supply of electricity and gas and, where appropriate, other types of fuels, and a breakdown of those energies;
(h) advice from a specialist on the need for diet;
(i) proof of compliance with the court-appointed maintenance obligation against a minor child or, where appropriate, the amount of the maintenance debt.
(4) In addition, the following documents shall be annexed to the application for a housing supplement:
(a) proof that an apartment, other than a living space or accommodation is used under a contract, a decision or another legal title;
(b) proof of the floor area of the apartment or other than the living space;
(c) documents on the basis of which it is possible to obtain the data necessary to evaluate the quality standards of the building for individual or family recreation or other than living space pursuant to § 33b;
(d) proof of the amount and payment of the rent and, where appropriate, of the amount of similar costs associated with the ownership form of housing, cooperative form of housing or other than rental, cooperative or ownership form of housing;
(e) proof of the amount of regular payments for services directly linked to the use of an apartment, other than accommodation or accommodation and the breakdown of such services;
(f) proof of the level of remuneration for the supply of electricity and gas and, where appropriate, other types of fuels, and a breakdown of those energies;
(g) a document proving the applicant's health status where an increase is requested in accordance with Article 34 (c);
(h) documents proving the orphan nature of the child and the fact that the child is living in alternative family care or in full direct provision of a childcare facility or youth care facility and proof of the transfer of the apartment if the orphan child is requested. ';
34. In Article 72, the following paragraph 8 is added:
"(8) Where the production of the documents referred to in points (c) and (d) of paragraph 3 and in points (b) and (c) of paragraph 4 is linked to the applicant for a lot with a difficult obstacle, the general building office shall, at the request of the institution, provide assistance in a material emergency. ';
35. at the end of the text in point (a), the words "or has not been granted within the required scope" shall be added.
Transitional provisions
1. Entitlement to a recurring benefit of assistance in material distress granted under Act No. 111 / 2006 Coll., as effective before the date of entry into force of this Act, shall not cease to exist on the date of entry into force of this Act; In such a case, the body of assistance in material distress shall, no later than 3 months after the date of entry into force of this Act, initiate administrative procedures to re-evaluate the entitlement to a recurring benefit of assistance in material distress under Act No. 111 / 2006 Coll., as effective from the date of entry into force of this Act.
2. Entitlements for benefits of assistance in material distress belonging to the period before 1 January 2015 shall be assessed in accordance with Act No. 111 / 2006 Coll., as effective before the date of entry into force of this Act.
3. In order to assess the quality standards of housing for individual or family recreation or other than residential space pursuant to § 33b of Act No. 111 / 2006 Coll., as effective from the date of the entry into force of this Act, in the case of benefits of assistance in material emergency which have been granted or which have been initiated and are not terminated before 1 January 2015, the authorities of assistance in material emergency shall not take into account until 1 September 2015. In the period from 1 January 2015 to 31 August 2015, the amount of the justified housing costs for the use of individual or family recreation buildings will be determined according to the amount of the reimbursement of the costs referred to in § 34 (f) or, in cases of special consideration in use other than residential space, the amount of the reimbursement of the costs referred to in § 34 (d) of Act 111 / 2006 Coll., as effective from the date of entry into force of this Act.
4. In order to assess whether the accommodation complies with the requirements of § 33a (3) of Act No. 111 / 2006 Coll., as effective from the date of the entry into force of this Act, the authorities of aid in material emergency for the purposes of benefits of aid in material emergency will not take into account until 1 May 2015. During the period from 1 January 2015 to 30 April 2015, the amount of justified housing costs in cases of special consideration when using accommodation facilities will be determined according to the amount of reimbursement of the costs referred to in § 34 (d) of Act No. 111 / 2006 Coll., as effective from the date of entry into force of this Act.
5. The body of assistance in a material emergency shall inform the persons receiving the benefit of assistance in a material emergency by using the building for individual or family recreation or other than residential space that, if the construction for individual or family recreation or other than residential space does not comply with the standards of housing quality pursuant to Article 33b (1) of Act No 111 / 2006 Coll., as effective from the date of entry into force of this Act, the benefit of assistance in a material emergency will be withdrawn or reduced if necessary. As in the first sentence, the procedure will be followed when a person is using accommodation in accordance with § 33a (3) of Act No. 111 / 2006 Coll., as effective from the date of entry into force of this Act.
6. A body of assistance in a material emergency which, in the course of its activity or on the basis of a control of the building office, finds that the building for individual or family recreation or other than a living space does not meet the standards of quality of housing pursuant to § 33b (1) of Act No. 111 / 2006 Coll., as effective from the date of entry into force of this Act, is obliged to inform the recipient of the benefit using this space and the owner, lessor the accommodation provider of that space without delay. As in the first sentence, the procedure will be followed when a person is using accommodation in accordance with § 33a (3) of Act No. 111 / 2006 Coll., as effective from the date of entry into force of this Act.
Amendment of the State Social Support Act
Act No. 1 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 15 / 2004, Act No. 31 / 2004, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 13 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No 2006, No 2006, Act No 2006, Act No 2006, Act No. 31 / 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006,
1. in Article 5 (1) (a):
"(a) income which is the subject of or is not exempt from the income tax of natural persons under the Income Tax Act:
1. income from dependent activity under the Income Tax Act, with the exception of an amount which is considered to be income on account of the free use of a motor vehicle for service purposes under the Income Tax Act and the amount corresponding to the income achieved by an uninsured child in July and August, to the extent set out in paragraph 8,
2. income from a separate activity under the Income Tax Act and, if the income subject to income tax is determined by a flat-rate amount, the expected income, but at least the amount provided for in paragraph 7; if the business or other gainful activity was carried out by an uninsured child in the months of July and August, the amount of the income shall not be considered to be the amount, and under the conditions laid down in paragraph 8,
3. income from the lease under the Income Tax Act,
4. Other revenue under the Income Tax Act, with the exception of lotteries, betting and other similar games and advertising and composition prizes, competition prices, sports competitions and competition prices where the competition is restricted by the competition conditions, or is a competitor selected by the competition organiser or income from one-off rights compensation with the nature of the repeated performance on the basis of an arrangement between the injured and the insurer;
the following paragraph is added:
2. in Article 5 (1) (b), including footnotes 3c, 3e and 3i:
"(b) income exempt from income tax under the Income Tax Act:
1. income received in the context of maintenance or similar transactions provided from abroad, with the exception of that income, compensation or such transactions, provided during the relevant period from the income of a person who, for the purpose of determining the income in question, is considered to be a jointly assessed person with a person who has received such maintenance or performance;
2. severance allowance, service allowance, payable for professional soldiers and members of the Security Corps under special legislation3c),
3. income from the sale of a share in a commercial corporation, with the exception of the sale of a security, if the period between its acquisition and sale exceeds five years, to the extent and under the conditions under which it is exempt from income tax under the Income Tax Act,
4. revenue generated as compensation for the service resulting from a law or a decision of a state body under special legislation (3e);
5. Reimbursement of wages (salary, remuneration) or reduced salary (reduced wages) from the fourth to the 14th and from 1 January 2012 to 31 December 2013 to the 21st calendar day of temporary incapacity for work (quarantine) under special legislation3i),
6. income from benefits and benefits under the Pension Savings Act,
7. remuneration, retirement, old-age pension, pension, allowance granted from the budget of the European Union to a Member of the European Parliament or to a former Member of the European Parliament elected in the territory of the Czech Republic, plus provision and reimbursement of expenses granted from the budget of the European Union to a surviving spouse and dependent children in the event of death of a Member of the European Parliament elected in the territory of the Czech Republic,
8. income from dependent activities carried out on the territory of the Czech Republic, resulting from income tax on individuals who are tax non-residents, from employers having their registered office or resident abroad, under the Income Tax Act,
9. income for the work of pupils and students in practical training and training,
10. special charge or charge for foreign service provided in foreign currency to soldiers and members of the Security Corps seconded to a multinational force or international security corps outside the Czech Republic for the duration of their activities abroad,
After deduction of expenditure incurred in attaining, securing and maintaining them and other expenditure deducted from such revenue under the Income Tax Act, which is to be determined for this purpose by analogy with such expenditure for determining the taxable base under the Income Tax Act,
3c) Act No. 221 / 1999 Coll., as amended. Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended.
3e) For example Act No. 13 / 1997 Coll., on Road, as amended.
3i) For example, § 192 of the Labour Code. '
3. in Article 5 (3) (b), "points 2 to 9 and 11" shall be replaced by "points 1 to 4 and 6";
4. In Article 5 (3) (c), "points 10, 12 and 13 'are replaced by" points 5, 7 to 10'.
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Regulation Information
| Citation | Act No. 252 / 2014 Coll., amending Act No. 111 / 2006 Coll., on aid in material distress, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.11.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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