Act No. 252 / 2023 Coll.
Act amending Act No. 565 / 1990 Coll., on Local Charges, as amended
Valid
Law
Effective from 01.01.2024
Text versions:
01.01.2024
25.08.2023
252
THE LAW
of 13 July 2023
amending Act No. 565 / 1990 Coll., on Local Charges, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 565 / 1990 Coll., on Local Fees, as amended by Act No. 184 / 1991 Coll., Act No. 338 / 1992 Coll., Act No. 48 / 1994 Coll., Act No. 305 / 1997 Coll., Act No. 149 / 1998 Coll., Act No. 185 / 2001 Coll., Act No. 348 / 2001 Coll., Act No. 183 / 2010 Coll., Act No. 266 / 2003 Coll., Act No. 170 / 2017 Coll., Act No. 270 / 2007 Coll., Act No. 543 / 2009 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll., Act No. 30 / 2011 Coll., Act No. 300 / 2011 Coll., Act No. 329 No 329 / 2011 Coll.
1. In Article 2, the following paragraph 5 is added:
"(5) The fee period for dogs shall be the calendar year. ';
2. In the title of Section 3, the word "Subject 'is replaced by the word" Charger'.
3. In Article 3a (2), at the end of point (b), the words "except for spa rehabilitation care 'shall be added.
4. In the headings of Sections 10e and 10i, the word "Subject 'is replaced by the word" Substance'.
5.
Determination of fee
(1) The fee manager shall charge the fee to the taxpayer by entering the fee in the charge register at the correct amount without a decision being taken, provided that any reporting obligation is fulfilled and that there is no doubt as to its amount on the date of its application.
(a) maturity if, on that date, it is fully paid or withdrawn; or
(b) late payment or withdrawal if, on that date, it is paid or paid in full, without having yet taken a decision on the charge.
(2) The fee manager shall always charge the fee to the fee subject by decision if:
(a) the conditions for its measurement are not fulfilled by prescribing in the fee records referred to in paragraph 1;
(b) a charge for the deferral of municipal real estate waste for which the municipality has chosen a sub-base in a generally binding decree pursuant to § 10k (1) (a) or (b); or
(c) insolvency proceedings are brought against the charging entity for the period referred to in Article 11d (1) or (3).
(3) The fee manager shall, by decision, measure the fee to the fee subject to the original decision if it is assessed at an incorrect rate. The fee may be measured on the basis of the search or control activity of the fee manager. Repeatedly, the fee may be measured only if:
(a) the administrator of the charge shall establish new facts or evidence which could not have been applied in the previous proceedings without fault and which give rise to doubts as to the accuracy, relevance or completeness of the fee still established, only to the extent that it corresponds to the newly established facts or evidence; or
(b) the charging entity shall take the action to amend its prior notification where the new facts resulting from the change in the notice could not have been applied in the previous procedure without fault, only to the extent that the change in the notice corresponds.
(4) The fee may also be charged by means of a collective regulatory list. "
6. After Paragraph 11, the following Sections 11a to 11d are inserted:
Application for a fee
(1) The fee subject shall be entitled to request the fee administrator to measure the fee by decision within the time limit for setting the fee.
(2) Where a fee is already charged by a decision previously taken, the application referred to in paragraph 1 shall not be admissible.
(3) The period for setting the fee shall be extended by 1 year where the application referred to in paragraph 1 has been lodged in the last 12 months before the expiry of the period for fixing the fee.
(4) The fee manager shall, upon request pursuant to paragraph 1, charge the fee to the charging entity by decision, at the earliest after the payment period. The reasons for this shall be dealt with, where appropriate, by the reasons set out in the application. A prior fee assessment shall not be taken into account by the fee records. In such cases, the fee shall be regarded as not being charged.
(5) Paragraphs 3 and 4 shall not apply where the application is inadmissible.
Common provisions for setting the fee
(1) The fee body is for the purposes of this Act
(a) the fee payer; or
(b) the payer of the fee as regards the fee paid by the payer of the fee.
(2) The fee fixed by the administrator's decision shall be payable within 30 days of the date of notification of this decision. Except where the fee is charged in accordance with Paragraph 11 (2) (b), this repayment period shall be a replacement payment period.
(3) The fee charged by a decision under Paragraph 11a (4), which is issued before the due date of the fee under the generally binding decree, shall be payable on the due date of the fee under the generally binding decree.
(4) The time limit for setting the fee, the period of which is the calendar year, will begin to run on the first day immediately following the end of the fee period.
Increase in fee
(1) The fee manager may provide for an increase in the fee to be paid to the taxpayer as a result of late payment of the fee or part thereof, up to twice the difference between the amount of charge to be paid or paid and the amount paid or paid by the original date of payment of the fee. The increase in the fee is an accessory to the fee that follows its fate.
(2) The fee authority may provide for an increase of the fee within 1 year from the date of the late payment or removal of the fee, but not later than the deadline for charging, to a fee payer who pays or pays the fee in due time.
(3) If the fee is exceeded, the fee manager may fix a new amount of the fee increase.
(4) An increase in the fee shall be determined by the administrator of the fee to the charging entity by means of a payment scale or by a bulk regulatory list.
(5) The fee increase shall be due within 30 days of the date of notification of the decision to increase the fee.
(6) Penalties and interest under the tax rules are not applicable.
Relation to insolvency proceedings
(1) If, by the date of application of the bankruptcy decision, the conditions for charging the fee are not met by the imposition in the registration of the fees referred to in Article 11 (1), the fee period in which the bankruptcy decision takes effect shall end on the last day of the calendar month in which the decision takes effect.
(2) The fee period starting on the first day of the calendar month following the calendar month in which the decision on the bankruptcy of the taxpayer takes effect shall end on the last day of the calendar year in which the decision on bankruptcy takes effect.
(3) If the final report is submitted to the insolvency court and the conditions for charging the fee are not met by the date of submission of the final report by means of the fee register referred to in Paragraph 11 (1), the fee period shall end on the last day of the calendar month immediately preceding the calendar month in which the report is submitted.
(4) The fee period starting on the first day of the calendar month in which the final report is submitted to the insolvency court shall end on the last day of the calendar year in which the final report is submitted.
(5) Paragraphs 1 to 4 shall apply only in the case of a fee whose fee period is a calendar year. ';
7. In Paragraph 12 (2), the word "measure 'is replaced by" determine'.
8. In Paragraph 12, the sentence "The legal power of the existing decisions to impose a charge on the taxpayer shall be added at the end of paragraph 2. '.
9. In Article 14 (2), at the end of the text in point (c), the words "unless there is a charge for the deferral of municipal real estate waste for which the municipality has chosen a sub-base in a generally binding decree under Article 10k (1) (a) or (b) 'shall be added.
10. in Article 14a (1), the words "the payer or the payer of the charge" shall be replaced by the words "the payer" and the last sentence shall be deleted;
11. in Article 14a (2) of the introductory part of the provision, the words "the payer or the payer" shall be replaced by the words "the charge body."
12. in Article 14a (2) (b), the words "payer or payer" shall be replaced by the words "payer."
13. in Article 14a (3), the words "the payer or payer" shall be replaced by the words "the payer."
14. in Paragraph 14a (4), the words "the taxpayer or the payer" shall be replaced by the words "the charging entity."
15. in Article 14a (6), the words "which is a charging entity" shall be inserted after the word "taxpayer."
Transitional provision
Law No 565 / 1990 Coll., as effective before the date of entry into force of this Act, shall apply to the fee obligations for local charges and the rights and obligations relating thereto.
Efficacy
This Act shall take effect on 1 January 2024.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 252 / 2023 Coll., amending Act No. 565 / 1990 Coll., on Local Charges, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.08.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 307
Public Contracts 1
SOD č.OMI-VZMR-2024-003 BD Bělehradská 513 a Sokolovská 2731 - zpracování PD
Statutární město Pardubice
TRENTO s.r.o.
361 185 CZK
12.04.2024
Source:
Hlídač státu
(CC BY 3.0 CZ)
The regulation text is for informational purposes only.
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