Act No. 260 / 2017 Coll.
Act amending Act No. 243 / 2000 Coll., on Budgetary Determination of Taxes, as amended
Valid
Law
Effective from 01.01.2018
Text versions:
01.01.2018
18.08.2017
260
THE LAW
of 19 July 2017
amending Act No. 243 / 2000 Coll., on budgetary determination of taxes, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain funds (Act on the Budget Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 295 / 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. 267 / 2014 Coll., Act No. 391 / 2015 Coll., and Act No. 24 / 2017 Coll., is amended as follows:
1. in Article 4 (1) (b):
"(b) a share of 23,58% of the national gross return on value added tax,"
2. Paragraph 4 (2) reads as follows:
"(2) The percentage by which municipalities, with the exception of the capital of Prague, Plzeň, Ostrava and Brno (hereinafter referred to as" other municipalities ") participate in the percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f) shall be calculated as the sum of:
(a) the ratio of the calculated area of the municipality's cadastral territories (paragraph 7) to the total area of all municipalities' cadastral territories, expressed as a percentage multiplied by 0,03;
(b) the ratio of the population of the municipality to that of all municipalities, expressed as a percentage and multiplied by a coefficient of 0,10;
(c) the ratio of the number of children and pupils attending a school established by the municipality to the number of such children and pupils for all municipalities, expressed as a percentage and multiplied by a coefficient of 0,09;
(d) the ratio of multiple successive transitions, calculated for the municipality by means of successive transitions coefficients, to the sum of the multiples of successive transitions calculated for the other municipalities, expressed as a percentage and multiplied by the coefficient 0,78 and multiplied by the total percentage for the part of the national gross income of taxes referred to in paragraph 1 (b) to (f), of the other municipalities, that total percentage shall be calculated as specified in paragraph 4. ';
3. Paragraph 4 (5) reads as follows:
"(5) The percentage by which the capital of Prague, Plzeň, Ostrava and Brno is involved in the percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f) shall be calculated as the sum of:
(a) the ratio of the calculated area of the municipality's cadastral territories (paragraph 7) to the total area of all municipalities' cadastral territories, expressed as a percentage multiplied by 0,03;
(b) the ratio of the population of the municipality to that of all municipalities, expressed as a percentage and multiplied by a coefficient of 0,10;
(c) the ratio of the number of children and pupils attending a school established by the municipality to the number of such children and pupils for all municipalities, expressed as a percentage and multiplied by a coefficient of 0,09;
(d) the ratio of multiple of the relevant conversion rate referred to in Annex 3 to this Act and corresponding to the capital city of Prague, Plzeň, Ostrava or Brno and the population of the capital of Prague, Plzeň, Ostrava or Brno to the sum of the multiples of the respective conversion rates listed in Annex 3 to this Act and the population of the capital of Prague, Plzeň, Ostrava, Brno and other municipalities, expressed as a percentage and multiplied by a coefficient of 0,78. ';
Transitional provisions
1. When determining the shares of municipalities in tax revenue and transfer of tax revenue to which the municipalities were entitled under Act No. 243 / 2000 Coll., as effective before the date of entry into force of this Act, and which were not transferred to the municipal budgets before the date of entry into force of this Act, the Act No. 243 / 2000 Coll., as effective before the date of entry into force of this Act, is followed.
2. For the first time, pursuant to Article 4 (11) of Act No. 243 / 2000 Coll., as effective from the date of the entry into force of this Act, the Order shall be issued in such a way as to take effect on 1 January 2018 with the population of municipalities and the area of the cadastral territories of municipalities on 1 January 2017, with the number of employees on 1 December 2016 and the number of children and pupils on 30 September 2016.
Efficacy
This Law shall enter into force on 1 January 2018.
v. Vondracek v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 260 / 2017 Coll., amending Act No. 243 / 2000 Coll., on Budgetary Determination of Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.08.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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