Act No. 285 / 2023 Coll.
Act amending Act No. 182 / 2006 Coll., on bankruptcy and its methods of resolution (insolvency law), as amended, Act No. 312 / 2006 Coll., on insolvency administrators, as amended, and other related laws
Valid
Law
Effective from 23.09.2023
285
THE LAW
of 23 August 2023
amending Act No 182 / 2006 Coll., on bankruptcy and its methods of resolution (insolvency law), as amended, Act No 312 / 2006 Coll., on insolvency administrators, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of insolvency law
Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 20, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20, Act No. 20, Act No. 20 / 2015, Act No. 20 / 2015, Act No. 20, Act No. 20 / 2015, No. 20, Act No. 20, Act No. 20 / 2015, No. 20, Act No. 20, Act No. 20 / 2015, No. 20, Act No. 20, Act No. 20, No.
1. In Paragraph 24 (1), the first sentence is replaced by the following: "The insolvency administrator is further excluded if, in the last 3 years prior to the opening of insolvency proceedings, he has performed the function of restructuring manager of the debtor or of the person constituting the debtor of the group in accordance with the Law on preventive restructuring."
2. In Paragraph 97, the following paragraph 6 is inserted after paragraph 5:
"(6) The insolvency proposal of the creditor against which the effects of a general or individual moratorium under the Preventive Restructuring Act persist shall not be taken into account."
Paragraphs 6 and 7 shall be renumbered paragraphs 7 and 8.
3. In Paragraph 98, the following paragraph 4 is added:
"(4) For the duration of the effects of the general moratorium under the Preventive Restructuring Act, paragraphs 1 and 2 shall not apply. ';
4. In Paragraph 169, the following paragraph 2 is inserted after paragraph 1:
"(2) Credits assimilated to claims on property if they were incurred under the Preventive Restructuring Act are:
(a) claims on the provisional financing provided;
(b) claims by unrelated persons defined under the Preventive Restructuring Act on the new funding provided; and
(c) the creditors' claims on contracts for the supply of goods, services, energy or other kind of services which were necessary to continue the normal operation of the business establishment of the entrepreneur and which arose at the time when the effects of the general or individual moratorium were on them. "
Paragraph 2 shall become paragraph 3.
5. In Article 231, the following paragraph 4 is added:
"(4) In the insolvency proceedings, the nullity of a legal act consisting of the granting of provisional financing, new financing or other payments related to preventive restructuring cannot be established, provided that the act fulfils the conditions laid down in Article 27 of the Preventive Restructuring Act; This also applies to the legal effects of such a legal act. ';
6. In Section 235, the following paragraph 3 is added:
"(3) Nor can a legal act consisting of the provision of interim financing, new financing or other payments related to preventive restructuring be declared ineffective, provided that such act fulfils the conditions laid down in Article 27 of the Preventive Restructuring Act; This also applies to the legal effects of such a legal act. ';
Amendment to the Insolvency Trustees Act
In Article 13 (2) of Act No. 312 / 2006 Coll., on Insolvency Managers, as amended by Act No. 185 / 2013 Coll. and Act No. 64 / 2017 Coll., the words ", Act on Preventive Restructuring," are inserted after the word "Order."
Amendment of the Law on judicial fees
Act No. 20 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act.
1. the following entry 9a is inserted after entry 9:
"Heading 9a
| 1. | Za návrh na vyhlášení všeobecného moratoria ve věcech preventivní restrukturalizace | 5 000 Kč |
| 2. | Za návrh na vyhlášení individuálního moratoria ve věcech preventivní restrukturalizace | 1 000 Kč |
| 3. | Za návrh na potvrzení restrukturalizačního plánu ve věcech preventivní restrukturalizace | 15 000 Kč |
| 4. | Za návrh na doručení písemnosti vyhláškou ve věcech preventivní restrukturalizace | 1 000 Kč |
| 5. | Za návrh na doručení písemnosti v listinné podobě ve věcech preventivní restrukturalizace za každý doručovaný stejnopis | 1 000 Kč“. |
2. In item 22, point 11, the words "in the restructuring procedure 'shall be inserted after the words" insolvency proceedings'.
3. In item 23 (6), the words "in the restructuring procedure 'shall be inserted after the words" insolvency proceedings'.
Change of notarial order
Act No. 21 / 2008, Act No. 20 / 2008, Act No. 20 / 2008, Act No. 20 / 2008, Act No. 20 / 2008, Act No. 30 / 2000 Coll., Act No. 370 / 2000 Coll., Act No. 120 / 2001 Coll., Act No. 70, Act No. 81 / 2001 Coll., Act No. 352 / 2001 Coll., Act No. 501 / 2001 Coll., Act No. 6 / 2002 Coll., Act No. 344 / 2005 Coll., Act No. 18 / 2004 Coll., Act No. 39 / 2004 Coll., Act No. 8 / 2004 Coll.
Notary minutes of the vote on the adoption of the restructuring plan
(1) At the request of the beneficiary, the notary shall write a notarial record of the vote on the adoption of the restructuring plan under the Preventive Restructuring Act.
(2) The notarial record of the vote on the adoption of the restructuring plan at the meeting of the parties concerned must include:
(a) the name and surname of the notary and his seat;
(b) the place and date of the notarial registration;
(c) the business name, registered office and identification number of the legal person who submitted the restructuring plan for the vote on acceptance;
(d) the name, surname, domicile, date of birth of the person who has applied for the notarial registration, an indication of his / her right to act for the legal person and an indication that his / her identity has been proved to the notary;
(e) an indication of when, to whom and how the restructuring plan was put to the vote on acceptance,
(f) an indication of the place and date of the meeting;
(g) an indication of the outcome of the vote, indicating the number of votes to be cast and how the result of the vote was recorded and the number of votes to be cast;
(h) an indication of whether the restructuring plan was adopted by each group of parties concerned and whether it was adopted as a whole;
(i) an indication that the notarial registration has been approved after reading by the person who requested it or has not been approved, and the reasons for its non-approval, or, where appropriate, an indication that that person has not communicated the reasons to the notary,
(j) the signature of the person who requested the notarial registration or, where applicable, an indication that the notarial registration had been refused to sign, stating the reasons why the notarial registration had not been signed or, where appropriate, that the reasons had not been communicated to the notarial,
(k) the stamp and signature of the notary,
(l) other information, where provided for in specific legislation.
(3) The notarial record of the vote on the adoption of the restructuring plan outside the meetings of the parties concerned shall include, in addition to the elements referred to in paragraph 2, with the exception of paragraph 2 (f), an indication that the notary has certified the particulars of the votes submitted pursuant to § 35 (2) and (3) of the Preventive Restructuring Act.
(4) If the notary finds that the conditions for the vote on the adoption of the restructuring plan pursuant to Articles 29 (2), 34 (1) and 35 (1) of the Preventive Restructuring Act are not met, he shall inform the person who requested the notarial registration thereof and shall enter them in the notarial registration.
(5) Paragraphs 1 and 2 shall apply mutatis mutandis for the drawing up of a notarial record on the conclusion of an agreement on the adoption of a restructuring plan under the Preventive Restructuring Act; the notary procedure under Article 53 (1) (a) is excluded. The notarial registration may not be drawn up before the time limit for the parties concerned to submit an application for an interim review of the claim's dispute and before any preliminary assessment of the claim's dispute has been completed, unless all parties concerned waive the right to make such a request in writing.
(6) The notarial entry referred to in paragraphs 2, 3 and 5 may also be made in electronic form. "
Amendment of the Income Tax Act
In Article 24 (2) (y) of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 323 / 1993 Coll., Act No. 259 / 1994 Coll., Act No. 149 / 1995 Coll., Act No. 260 / 2002 Coll., Act No. 438 / 2003 Coll., Act No. 280 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 296 / 2007 Coll., Act No. 126 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 458 / 2011 Coll., Act No. 458 / 2011 Coll.
'7. which is in preventive restructuring if the claim is directly affected by the restructuring plan and has ceased to exist under an effective restructuring plan. '
Amendment to the Public Health Insurance Insurance Act
In Article 23 (6) of Act No. 592 / 1992 Coll., on the insurance of public health insurance, as amended by Act No. 59 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 127 / 1998 Coll., Act No. 138 / 2001 Coll., Act No. 49 / 2002 Coll., Act No. 381 / 2005 Coll., Act No. 413 / 2005 Coll., Act No. 214 / 2006 Coll., Act No. 296 / 2007 Coll., and Act No. 281 / 2009 Coll., at the end of the text in point (b), the words "or the heads of the restructuring procedure under the Law on preventive restructuring 'are added.
Amendment of the Law on Courts and Judges
Act No. 21 / 2011, Act No. 21 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 21 / 2006 Coll., Act No. 54 / 2008 Coll., Act No. 7 / 2009 Coll., Act No. 41 / 2009 Coll., Act No. 13 / 2005 Coll., Act No. 13 / 2006 Coll., Act No. 13 / 2006 Coll., Act No. 21 / 2006 Coll., Act No. 54 / 2006 Coll., Act No. 34 / 2006 Coll., Act No. 13 / 2006 Coll.
1. in Article 42a (1), the words "and restructuring" shall be inserted after the words "insolvency."
2. In Article 42a (2), the words "or restructuring cases dealing with public preventive restructuring" shall be inserted after the word "debtor," or "insolvency" the words "or" restructuring "shall be inserted after the word" insolvency "; the words" or the proposal to initiate public preventive restructuring "shall be inserted after the words" insolvency "; the words" or restructuring "shall be inserted after the words" insolvency. "
3. in Paragraph 42a, the following paragraph 4 is inserted after paragraph 3:
"(4) The work schedule shall determine the method of allocating restructuring items in the event that it is not possible to use the allocation generator due to a technical failure of at least 2 working days or for any other reason. ';
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
4. In Article 42a (5), the words "or are spouses" shall be inserted after the word "group."
5. In Section 42a, at the end of paragraph 5, the sentence "The work schedule may lay down the rules under which the debtor's further insolvency proceedings shall be assigned to the same judicial department, in particular if there is a repeated insolvency application '.
6. in Paragraph 42a, the following paragraph 6 is inserted after paragraph 5:
"(6) The schedule of work may lay down rules whereby a further proposal to initiate a restructuring procedure with the same entrepreneur shall be assigned to the same judicial department; paragraph 5 of the first sentence shall also apply to the allocation of restructuring assets of the business that form the group. ';
Paragraph 6 shall become paragraph 7.
7. In Article 42a (7), the words "and restructuring 'shall be inserted after the words" and 3';
8. The following Section 42f is inserted after § 42e:
Paragraph 42b and 42e shall apply mutatis mutandis for the allocation of the restructuring case. '
9. In Article 45 (3), the words "and restructuring 'shall be inserted after the words" insolvency'.
Amendment of the Value Added Tax Act
Act No. 21 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act.
1. Paragraph 42 (2) reads:
"(2) A correction of the taxable amount referred to in paragraph 1 (f) may not be made for transactions which are not included as a claim in the approved
(a) a reorganisation plan in the case of a reorganisation; or
(b) the restructuring plan under the preventive restructuring law in the event of preventive restructuring. "
2. In Paragraph 42 (3) (b), "approval 'is replaced by" effectiveness'.
3. In Paragraph 42 (3) (c), the word "or 'is deleted.
4. In Article 42 (3), at the end of point (d), the dot is replaced by a comma and the following points (e) and (f) are added:
"(e) the date on which the restructuring plan under the Preventive Restructuring Act is effective in the event that the tax base is corrected due to a change in the amount of the tax base on the basis of that plan; or
(f) the date of application of the decision to abolish the effectiveness of the restructuring plan under the Preventive Restructuring Act in the event of a correction of the tax base due to a change in the amount of the tax base on the basis of this cancellation. "
5. In Paragraph 42 (8), the second sentence is deleted.
6. In Paragraph 42, the following paragraph 9 is inserted after paragraph 8:
"(9) The deadline for correcting the tax base does not run
(a) for the duration of legal or arbitral proceedings relating to goods or services which have been the subject of the original taxable transaction, where such proceedings affect the amount of the taxable amount;
(b) in the case of insolvency proceedings, during the period from the date of the opening of insolvency proceedings to the date preceding the date of application of the restructuring plan;
(c) in the case of preventive restructuring under the Law on preventive restructuring
1. during the period of effectiveness of the general or individual moratorium in the case of claims by persons covered by that moratorium; or
2. during the period from the date of commencement of the preventive restructuring until the date preceding that of the effective restructuring plan, for the period during which the claim is included in the preventive restructuring. ';
Paragraphs 9 to 12 shall be renumbered paragraphs 10 to 13.
7. In Paragraph 45 (3), "11 'is replaced by" 12'.
8. In Paragraph 46 (5), the word "or 'shall be deleted at the end of point (d).
9. In Paragraph 46 (5), the dot at the end of point (e) is replaced by a comma and the following points (f) and (g) are added:
"(f) during the period of effectiveness of the general or individual moratorium under the Law on preventive restructuring in the case of claims of persons covered by that moratorium; or
(g) in the case of the claim concerned by the party concerned under the Preventive Restructuring Act, for as long as the claim is included in the Preventive Restructuring Act. "
10. in Article 110zm (1), "9" is replaced by "10."
Transitional provision
In the case of insolvency proceedings initiated before the date of the entry into force of this Act, the procedure is followed in accordance with Section 42 of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act.
Amendment to the Act on Senior Judicial Officials and Senior Officials of the Prosecutor's Office
In Article 11 of Act No. 121 / 2008 Coll., on Senior Judicial Officials and Senior Officials of the Prosecutor's Office and on the amendment of related laws, as amended by Act No. 396 / 2012 Coll., the finding of the Constitutional Court, published under No. 224 / 2013 Coll., Act No. 293 / 2013 Coll. and Act No. 527 / 2020 Coll., the dot is replaced by a comma at the end of point (n) and the following point (o) is added:
"(o) negotiations and decisions in the restructuring procedure
1. the appointment of a restructuring trustee;
2. the withdrawal of the restructuring trustee from office,
3. termination of the function of the restructuring trustee;
4. the proposal for a general moratorium,
5th motion to declare an individual moratorium,
6. a proposal to carry out a preliminary examination of the claim's dispute,
7. the proposal to confirm the restructuring plan,
8. end of preventive restructuring;
9. the proposal to repeal the restructuring plan. ';
Amendment to the Act on Private International Law
In § 111 of Act No. 91 / 2012 Coll., on Private International Law, the following paragraph 6 is added:
"(6) Paragraphs 1 to 5 shall also apply to public preventive restructuring proceedings under the Law on preventive restructuring. '
Amendment to the Law on Special Proceedings
In Article 1 (2) of Act No. 292 / 2013 Coll., on Special Judicial Procedures, as amended by Act No. 296 / 2017 Coll., Act No. 343 / 2020 Coll. and Act No. 527 / 2020 Coll., the words ", proceedings under the Act governing preventive restructuring 'shall be inserted after the word" owners'.
EFFECTIVE
This Law shall take effect on the day following its publication, with the exception of the provisions of points 1 to 3 and 6 to 9 of Article 7, which shall become effective on 1 July 2025.
Pekarová Adamová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 285 / 2023 Coll., amending Act No. 182 / 2006 Coll., on Decrease and Methods of Solutions (Insolvency Act), as amended, Act No. 312 / 2006 Coll., on Insolvency Managers, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.09.2023 |
|---|---|
| Effective from | 23.09.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 372
The regulation text is for informational purposes only.
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