Act No. 266 / 2015 Coll.
Act amending Act No. 565 / 1990 Coll., on Local Charges, as amended
Valid
Law
Effective from 01.01.2016
266
THE LAW
of 15 September 2015
amending Act No. 565 / 1990 Coll., on Local Charges, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Local Charges Act
Act No. 565 / 1990 Coll., on Local Charges, 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. 274 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 229 / 2003 Coll., Act No. 270 / 2007 Coll., Act No. 329 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll. and Act No. 174 / 2012 Coll., Act No. 30 / 2011 Coll., Act No. 300 / 2011 Coll., Act No. 329 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll., and Act No. 174 / 2012 Coll., is amended as follows:
1. in Paragraph 10b, the following paragraph 3 is inserted after paragraph 2:
"(3) A natural person who is:
(a) placed in a children's home for children under 3 years of age, a school establishment for the performance of constitutional or protective education or a school establishment for preventive education based on a decision of a court or contract;
(b) placed in an institution for children requiring immediate assistance on the basis of a decision of the court, at the request of the municipal authority of the municipality with extended competence, the legal representative of the child or minor;
(c) as an uninsured child placed in a home for persons with disabilities on the basis of a decision by a court or social service contract; or
(d) placed in a home for disabled persons, a home for elderly people, a home with a special regime or a protected residence. ';
Paragraphs 3 to 5 shall be renumbered paragraphs 4 to 6.
2. In Article 10b (6), the words "or changes in location in accordance with paragraph 3 'shall be inserted after the words" house' and the words "or ownership 'shall be replaced by the words" ownership or location'.
3. Article 12 reads:
(1) In the event of a non-payment of a fee to a taxpayer who is a minor on the due date and who has not acquired full incapacity or who is limited in incapacity on the due date and has been appointed as a guardian managing his property, the charge of that taxpayer shall be transferred to the legal representative or guardian; the legal representative or guardian shall have the same procedural status as the taxpayer.
(2) In the case referred to in paragraph 1, the municipal authority shall charge the fee to the legal representative or guardian of the taxpayer.
(3) If there are more legal representatives or guardians, they shall be obliged to fulfil the fee obligations jointly and severally. ';
4. The following Sections 16a and 16b are inserted after Section 16:
The municipal authority may, at the request of the taxpayer, waive, in whole or in part, the fee provided for in Paragraph 10b or its accessories in order to remove the hardness of the legislation, if it is justified, taking into account the circumstances of the case.
(1) The municipal authority may, on its own initiative, waive the official fee or its accessories in whole or in part in exceptional cases, in particular natural events.
(2) The decision referred to in paragraph 1 shall be remitted to all the taxpayers concerned by the reason for the remission from the date of the legal authority of that decision.
(3) The decision shall be notified by the municipal office by hanging on its official plate and shall be published in a manner which allows remote access. "
Transitional provisions
1. Law No 565 / 1990 Coll. and a general binding decree issued on the basis of its authorisation, as in force before the date of entry into force of this Act, shall apply to the charging obligations for local charges and the rights and obligations relating thereto.
2. I point 4 of this Act, may be used for a fee or its accessories incurred before that date.
Efficacy
This Law shall enter into force on 1 January 2016, with the exception of Articles I (4) and II (2), which shall take effect on the 15th day following the publication of this Law.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 266 / 2015 Coll., amending Act No. 565 / 1990 Coll., on Local Charges, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.10.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0