Act No. 278 / 2009 Coll.
Act on the amendment of laws in connection with the adoption of the Insurance Act
Valid
Law
Effective from 01.01.2010
Contents
ČÁST DRUHÁ
Čl. II
㤠6
Čl. III
ČÁST PÁTÁ
Čl. VII
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
ČÁST JEDENÁCTÁ
Čl. XIII
ČÁST DVANÁCTÁ
Čl. XIV
ČÁST TŘINÁCTÁ
Čl. XV
ČÁST ČTRNÁCTÁ
Čl. XVI
ČÁST PATNÁCTÁ
Čl. XVII
ČÁST ŠESTNÁCTÁ
Čl. XVIII
ČÁST SEDMNÁCTÁ
Čl. XIX
ČÁST OSMNÁCTÁ
Čl. XX
ČÁST DEVATENÁCTÁ
Čl. XXI
ČÁST DVACÁTÁ
Čl. XXII
ČÁST DVACÁTÁ PRVNÍ
Čl. XXIII
ČÁST DVACÁTÁ DRUHÁ
Čl. XXIV
㤠180j
ČÁST DVACÁTÁ TŘETÍ
Čl. XXV
278
THE LAW
of 22 July 2009
amending the laws relating to the adoption of the Insurance Act
Parliament has decided on this law of the Czech Republic:
Amendment of the Reserve Act to determine the income tax base
In Act No. 593 / 1992 Coll., on reserves for the determination of the income tax base, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 244 / 1994 Coll., Act No. 132 / 1995 Coll., Act No. 211 / 1997 Coll., Act No. 176 / 2003 Coll., Act No. 669 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 223 / 2006 Coll.
Insurance provisions
(1) From the technical provisions in the insurance sector under the law governing the insurance sector (7), for the purposes of determining the income tax base in the period for which the tax return is made, the creation of reserves entered under the national accounting law (1a), which is the expenditure (cost) to achieve, secure and maintain income, is recognised,
(a) technical provisions for non-life insure10) creation
1. provisions for outstanding premiums;
2. provision for insurance claims,
3. premium and discount reserves,
4. balancing reserves,
5. non-life insurance provisions; and
6. provisions for the fulfilment of liability obligations for the liabilities of the Czech Insurance Office under the Act governing insurance of liability from the operation of the vehicle,
(b) from technical provisions for life insure11) creation
1. provisions for outstanding premiums;
2. provision for insurance claims,
3. life insurance provisions;
4. premium and discount reserves,
5. life insurance provisions, if the policyholder is the bearer of the investment risk,
6. provisions to meet the liabilities of the technical interest rate used and other numerical parameters;
7. Non-life insurance provisions.
(2) In the case of a taxpayer based outside the Czech Republic, the creation of technical provisions is an expense (cost) to achieve, secure and maintain income up to the maximum amount that a taxpayer based in the Czech Republic could apply.
7) Act No. 277 / 2009 Coll., on Insurance.
10) Articles 51 (3) and 60 to 68 of Act No. 277 / 2009 Coll.
11) Articles 51 (2) and 60 to 68 of Act No. 277 / 2009 Coll. '.
Transitional provision
Paragraph 6 of Act No. 593 / 1992 Coll., on provisions for determining the income tax base, as effective from the date of entry into force of this Act, shall apply for the first time for the 2010 tax period.
Amendment of the Insurance Act
In Act No. 363 / 1999 Coll., on Insurance and on the amendment of certain related laws (Insurance Act), Part One is deleted.
Amendment of the law on certain measures against the legalisation of criminal proceeds
In Act No. 159 / 2000 Coll., amending Act No. 61 / 1996 Coll., on certain measures against the legalisation of proceeds from crime and amending and supplementing related laws, as amended by Act No. 15 / 1998 Coll., and certain other laws, as amended by Act No. 254 / 2008 Coll., Part Six, including the title, is deleted.
Amendment of the Act on State aid in the restoration of the territory
In Act No. 12 / 2002 Coll., on State aid for the renewal of the territory affected by a natural or other disaster and amending Act No. 363 / 1999 Coll., on Insurance and on the amendment of certain related laws (Insurance Act), as amended, (Act on State aid for the renewal of the territory), as amended by Act No. 347 / 2005 Coll., the second part, including the title, is deleted.
Amendment to the law amending the law on banks
In Act No. 126 / 2002 Coll., amending Act No. 21 / 1992 Coll., on Banks, as amended, Act No. 219 / 1995 Coll., Foreign Exchange Act, as amended, Act No. 593 / 1992 Coll., on Reserves for the Determination of the Income Tax Base, as amended, Act No. 239 / 2001 Coll., on the Czech Consolidated Agency, and on the Amendment to Certain Acts (Act on the Czech Consolidated Agency), as amended, Act No. 15 / 2002 Coll., Act No. 513 / 1991 Coll., Commercial Act, as amended, and Act No. 363 / 1999 Coll., on Insurance and Amendment to Certain Related Acts (Act on Insurance), as amended, part of the Sixth, including the title, is deleted.
Amendment of the Act amending the Insurance Act
In Act No. 39 / 2004 Coll., amending Act No. 363 / 1999 Coll., on Insurance, and amending certain related laws (Insurance Act), as amended, and some other laws, the first part, including the title, is deleted.
Amendment to the Act amending certain laws in connection with the adoption of the Capital Market Enterprise Act, the Collective Investment Act and the Bond Act
In Act No. 257 / 2004 Coll., amending certain laws in connection with the adoption of the Act on Enterprise in the Capital Market, the Act on Collective Investment and the Act on Bonds, as amended by Act No. 669 / 2004 Coll., Act No. 413 / 2005 Coll., Act No. 264 / 2006 Coll., Act No. 296 / 2007 Coll. and Act No. 254 / 2008 Coll., the seventh part, including the title, is deleted.
Amendment to the Financial Conglomerates Act
In Act No. 377 / 2005 Coll., on the supplementary supervision of banks, savings and credit cooperatives, electronic money institutions, insurance companies and securities dealers in financial conglomerates and on the amendment of certain other laws (Financial Conglomerates Act), as amended by Act No. 57 / 2006 Coll., Act No. 138 / 2006 Coll. and Act No. 230 / 2006 Coll., Part Four, including the title, is deleted.
Amendment to the Ombudsman Act
In Act No. 381 / 2005 Coll., amending Act No. 349 / 1999 Coll., on the Ombudsman, as amended, and some other laws, Part Four, including the title, is deleted.
Amendment to the Act on the amendment of laws in connection with the adoption of the Act on the Protection of classified information and on Security Capability
In Act No. 413 / 2005 Coll., on the amendment of laws in connection with the adoption of the Act on the Protection of classified information and on Security Eligibility, as amended by Act No. 138 / 2006 Coll., Act No. 362 / 2007 Coll. and Act No. 274 / 2008 Coll., Part Thirty-fourth, including the title, is deleted.
Amendment of the Law on Territorial Financial Bodies
In Act No. 444 / 2005 Coll., amending Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, and certain other laws, as amended by Act No. 230 / 2006 Coll. and Act No. 254 / 2008 Coll., Part Twenty-fifth, including the title, is deleted.
Amendment of the Act on the amendment of laws in connection with the unification of financial market supervision
In Act No. 57 / 2006 Coll., on the amendment of laws in connection with the unification of financial market supervision, as amended by Act No. 254 / 2008 Coll. and Act No. 93 / 2009 Coll., Part Four, including the title, is deleted.
Amendment to the law amending certain laws in connection with the adoption of the law on the implementation of international sanctions
In Act No. 70 / 2006 Coll., amending certain laws in connection with the adoption of the Act on the Implementation of International Penalties, as amended by Act No. 254 / 2008 Coll. and Act No. 93 / 2009 Coll., Part Seven, including the title, is deleted.
Amendment to the Act amending Act No. 182 / 2006 Coll., on Decrease and Methods of Solutions (Insolvency Act), as amended, and certain laws in connection with its adoption
In Act No. 296 / 2007 Coll., amending Act No. 182 / 2006 Coll., on the bankruptcy and methods of its resolution (insolvency law), as amended, and certain laws in connection with its adoption, as amended by Act No. 121 / 2008 Coll. and Act No. 274 / 2008 Coll., Part 50th, including the title, are deleted.
Amendment of the Act amending Act No. 269 / 1994 Coll., on the Register of Penalties, as amended, and some other laws
In Act No. 124 / 2008 Coll., amending Act No. 269 / 1994 Coll., on the Register of Penalties, as amended, and some other laws, the fifth part, including the title, is deleted.
Amendment to the Act amending certain laws in connection with the adoption of the Act on Transformation of Commercial Companies and Cooperatives
In Act No. 126 / 2008 Coll., amending certain laws in connection with the adoption of the Act on Transformation of Companies and Cooperatives, Part 13, including the title, is deleted.
Amendment to the Act amending Act No. 168 / 1999 Coll., on insurance of liability for damage caused by the operation of a vehicle and amending certain related laws (Act on Insurance of Liability from the Operation of a Vehicle), as amended, Act No. 363 / 1999 Coll., on Insurance and Change of Certain Related Acts (Act on Insurance of Liability from the Operation of a Vehicle), Act No. 56 / 2001 Coll., on the Conditions for the Operation of Vehicles on the Road and amending Act No. 168 / 1999 Coll., on Public Health Insurance and on Amendments to Certain Related Acts, as amended by the Act No. 307 / 1999 Coll.
In Act No. 137 / 2008 Coll., amending Act No. 168 / 1999 Coll., on liability insurance for damage caused by the operation of a vehicle and on the amendment of certain related laws (Act on the Insurance of Vehicle Liability), as amended, Act No. 363 / 1999 Coll., on Insurance and on the amendment of certain related laws (Act on Insurance of Vehicle Traffic), Act No. 56 / 2001 Coll., on the Conditions of the Operation of Vehicles on the Road and on the Amendment to Act No. 168 / 1999 Coll., on the Insurance for Damage caused by the operation of a vehicle and on the amendment of certain related laws, as amended, Part Two, including the Act No. 307 / 1999 Coll., as amended Act No. 48 / 1997 Coll.
Amendment of a law amending certain laws in connection with the adoption of a law on certain measures against the legalisation of proceeds from crime and terrorist financing
In Act No. 254 / 2008 Coll., amending certain laws relating to the adoption of a law on certain measures against the legalisation of proceeds from crime and terrorist financing, Part Seven, including the title, is deleted.
Amendment of the Act on the residence of foreigners in the Czech Republic
Act No. 326 / 1999 Coll., on the residence of foreigners in the Czech Republic and on the amendment of certain laws, as amended by Act No. 140 / 2001 Coll., Act No. 151 / 2002 Coll., Act No. 217 / 2002 Coll., Act No. 222 / 2003 Coll., Act No. 436 / 2004 Coll., Act No. 501 / 2004 Coll., Act No. 539 / 2004 Coll., Act No. 129 / 2004 Coll., Act No. 140 / 2008 Coll., Act No. 428 / 2005 Coll., Act No. 444 / 2005 Coll., Act No. 170 / 2007 Coll., Act No. 136 / 2006 Coll., Act No. 161 / 2006 Coll., Act No. 165 / 2006 Coll.
1. In Article 27 (4), the words "which comply with the conditions set out in Article 180i (1) and at the same time provide proof of payment of the insurance premiums indicated on the travel sickness insurance document 'shall be inserted after the words" during the stay in the territory'; the words "not applicable 'shall be replaced by the words" Not applicable'.
2. In Paragraph 29 (3), the sentence "At the same time, it is required to submit a proof of travel sickness insurance during the period of stay in the territory of the" semicolon 'is replaced by the following: "At the same time, it is required to submit a proof of travel sickness insurance during the period of stay in the territory which corresponds to the conditions set out in Paragraph 180i (1) and a proof of payment of the insurance premiums indicated on the travel sickness insurance document.';
3. In Article 31 (6), the words "during the stay in the territory 'shall be replaced by a comma and the words" which comply with the conditions set out in Article 180j (1) shall be inserted. At the same time, he is obliged to submit proof of payment of the insurance premiums indicated on the travel health insurance document.'; the words "not valid 'are replaced by the words" not valid'.
4. in Paragraph 34 (e):
"(e) proof of travel sickness insurance, which corresponds to the conditions set out in Paragraph 180j (1), and proof of payment of insurance premiums, as indicated on the travel sickness insurance document, if it is a stranger pursuant to Paragraph 33 (1) (c),"
5. In Paragraph 35 (2), the third sentence is replaced by the following: "Furthermore, an alien is required to submit proof of travel sickness insurance during his stay in the territory which complies with the conditions set out in Paragraph 180j (1). At the same time, it is required to submit proof of payment of the insurance premiums on the travel health insurance document. ';
6. in Paragraph 37 (2) (g):
"(g) a stranger shall not submit a travel sickness insurance document which complies with the conditions laid down in Article 180j (1), nor shall he provide proof of payment of the insurance premiums on the travel sickness insurance document or the health insurance document provided for in special legislation (8c), even within the period prescribed by the police."
7. Paragraph 40 (3) reads as follows:
"(3) The application for a diplomatic or special visa shall be accompanied by a travel document and a photograph, prior to the issuing of the visa, the alien shall, on request, submit a travel health insurance document for the duration of his stay in the territory which, in the case of an airport visa, a transit visa and a visa for a stay of 90 days, complies with the conditions set out in Article 180i (1) and in the case of a stay above 90 days, the conditions set out in Article 180j (1). At the same time, on request, it is required to provide proof of payment of the insurance premiums on the travel health insurance document. This shall not apply where the cases referred to in Paragraph 180j (2) are concerned. '
8. In Paragraph 42, the following sentence shall be added at the end of paragraph 3: "Before the issuing of a visa to stay more than 90 days in order to obtain a long-term residence permit, a family member of a researcher shall be required to submit a proof of travel sickness insurance during the period of stay in the territory which complies with the conditions set out in Article 180j (1). At the same time, he is obliged to submit proof of payment of the insurance premiums on the travel insurance document. This shall not apply where the cases referred to in Paragraph 180j (2) are concerned. '
9. In Article 42b (4), the words "which comply with the conditions laid down in Article 180j (1) shall be inserted after the words" during the stay in the territory. "At the same time, he is obliged to submit proof of payment of the insurance premiums on the travel insurance document. This shall not apply where the cases referred to in Paragraph 180j (2) are concerned. 'The words'; this shall not apply where the cases referred to in Paragraph 180i (2) are concerned 'are deleted.
10.Paragraph 42d (3) reads as follows:
"(3) Before issuing a visa for a stay of more than 90 days for the purpose of taking over a long-term residence permit for the purpose of studying in the territory, a stranger shall be required to submit a proof of travel sickness insurance during the period of residence in the territory which complies with the conditions set out in Paragraph 180j (1). At the same time, he is obliged to submit proof of payment of the insurance premiums on the travel insurance document. This shall not apply where the cases referred to in Paragraph 180j (2) are concerned. '
11. in Paragraph 42f (4):
"(4) Before issuing a visa for a stay of more than 90 days for the purpose of taking over a long-term residence permit for the purpose of scientific research, the researcher shall submit a proof of travel sickness insurance which complies with the conditions laid down in Paragraph 180j (1) from the date of entry into the territory of the Czech Republic until it is covered by insurance under the special legislature8c). At the same time, he is obliged to submit proof of payment of the insurance premiums on the travel insurance document. This shall not apply where the cases referred to in Paragraph 180j (2) are concerned. '
12. In Paragraph 44a (4), the first sentence is replaced by the following: "In order to extend the validity of a long-term residence permit issued for the purpose of the coexistence of a family, a stranger shall submit the particulars referred to in § 42b (1) (a), (c) and (d), as well as a proof of travel sickness insurance for the duration of his stay in the territory which complies with the conditions set out in § 180j (1). At the same time, on request, it is required to provide proof of payment of the insurance premiums on the travel health insurance document. This does not apply if the alien is insured under special legislation 8c). '
13. in § 44a (6) (b):
"(b) submit a proof of travel sickness insurance during the period of stay in the territory which complies with the conditions set out in Paragraph 180j (1), and at the same time provide proof of payment of the insurance premiums indicated on the travel sickness insurance document. This does not apply if the alien is insured under special legislation 8c), '.
14. In Paragraph 46 (1), the second sentence is replaced by the following: "In addition to the application for a long-term residence permit pursuant to § 42, a stranger is required to submit a proof of travel sickness insurance which complies with the conditions set out in § 180j (1). At the same time, he is obliged to submit proof of payment of the insurance premiums on the travel insurance document. This does not apply if the alien is insured under special legislation 8c). '
15. in Paragraph 46a (2) (c):
"(c) the alien shall not submit a proof of travel sickness insurance which complies with the conditions laid down in Paragraph 180j (1), proof of payment of the premiums indicated on the travel sickness insurance document or health insurance document under special legislation (8c), even within the period prescribed by the police,"
16. In Section 180i the title reads: "Proof of travel health insurance for stays up to 90 days'.
17. in Paragraph 180i (1):
"(1) For the purposes of this Act, proof of travel sickness insurance for a stay of up to 90 days shall mean a document showing the conclusion of an insurance contract to cover the costs of the treatment in connection with an accident or a sudden illness in the territory, including the costs associated with the transfer of the insured person or, in the event of his death, relating to the transport of his physical remains, to the State in which the travel document is owned or, where appropriate, to another State in which he is authorised, up to a minimum of EUR 30 000 for the duration of his stay in the territory, without any participation of the insured person in the above costs. The insurance contract may be concluded by an alien with an insurance undertaking authorised to carry out such insurance in the State whose travel document he owns, or in another State in which he is authorised to reside, or in the Czech Republic."
18. The following Section 180j is inserted after Section 180i, including footnote 8g:
Certificate of travel health insurance for stays over 90 days
(1) For the purposes of this Act, a document issued by an insurance company, which is entitled to operate such insurance in the Czech Republic under the special legislation 8g), is a document on travel health insurance for stays over 90 days. By this document, the alien demonstrates the payment of the costs of the treatment in connection with an accident or sudden illness in the territory, including the costs associated with the transport to the State whose travel document he owns and, where applicable, to another State in which he is authorised to stay, up to a minimum of EUR 30 000, for the duration of his stay in the territory, without any participation of the insured person in the above costs.
(2) The proof of travel sickness insurance referred to in paragraph 1 shall not be required of a stranger if he is insured under special legislation 8c) or if the costs of health care are covered under an international contract.
(3) The Director of the Police of the Czech Republic of Foreign Police services may, by means of a methodological guideline, determine under which conditions it is possible to accept, in exceptional cases, proof of a global health insurance contract in one of the OECD member countries, at least to the extent specified in paragraph 1. The submission of the document shall not be required where the citizen of a Member State of the European Union or of its family member is involved.
8g) Act No. 277 / 2009 Coll., on Insurance. '.
EFFECTIVE
This Act shall take effect on 1 January 2010.
z.
Klaus v. r.
Fischer v. r.
Contents
ČÁST DRUHÁ
Čl. II
㤠6
Čl. III
ČÁST PÁTÁ
Čl. VII
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
ČÁST JEDENÁCTÁ
Čl. XIII
ČÁST DVANÁCTÁ
Čl. XIV
ČÁST TŘINÁCTÁ
Čl. XV
ČÁST ČTRNÁCTÁ
Čl. XVI
ČÁST PATNÁCTÁ
Čl. XVII
ČÁST ŠESTNÁCTÁ
Čl. XVIII
ČÁST SEDMNÁCTÁ
Čl. XIX
ČÁST OSMNÁCTÁ
Čl. XX
ČÁST DEVATENÁCTÁ
Čl. XXI
ČÁST DVACÁTÁ
Čl. XXII
ČÁST DVACÁTÁ PRVNÍ
Čl. XXIII
ČÁST DVACÁTÁ DRUHÁ
Čl. XXIV
㤠180j
ČÁST DVACÁTÁ TŘETÍ
Čl. XXV
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Regulation Information
| Citation | Act No. 278 / 2009 Coll., on the amendment of laws in connection with the adoption of the Insurance Act |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.08.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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