Act No. 295 / 2012 Coll.
Act amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes on local authorities and certain state funds (Act on Budgetary Determination of Taxation), as amended, and Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Valid
Law
Effective from 01.01.2013
295
THE LAW
of 16 August 2012
amending Act No 243 / 2000 Coll., on the budgetary determination of the revenue of certain taxes to local authorities and certain national funds (Law on the budgetary determination of taxes), as amended, and Act No 370 / 2011 Coll., amending Act No 235 / 2004 Coll., on value added tax, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment to the Budget Tax Determination Act
Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain national funds (Act on the Budget Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 387 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll. is amended as follows:
1. in Paragraph 4 (1) (b), "19,93" is replaced by "20,83."
2. in Paragraph 4 (1) (c), "21,4" is replaced by "22,87."
3. in Article 4 (1) (d) to (f), "21,4" is replaced by "23,58."
4. in Article 4 (2) (a):
'(a) the ratio of the calculated area of the municipality's cadastral territory (paragraph 7) to the total area of the cadastral territory of all municipalities, expressed as a percentage multiplied by 0,03,';
5. in Paragraph 4 (2) (b), "0,03" is replaced by "0,10."
6. in Article 4 (2), the following point (c) is inserted after point (b):
"(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 0,07,"
Point (c) shall be renumbered (d).
7. in Paragraph 4 (2) (d), "0,94" is replaced by "0,80."
8. in Article 4 (5) (a):
'(a) the ratio of the calculated area of the municipality's cadastral territory (paragraph 7) to the total area of the cadastral territory of all municipalities, expressed as a percentage multiplied by 0,03,';
9. in Paragraph 4 (5) (b), "0,03" is replaced by "0,10."
10. in Article 4 (5), the following point (c) is inserted after point (b):
"(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 0,07,"
Point (c) shall be renumbered (d).
11. in Paragraph 4 (5) (d), "0,94" is replaced by "0,80."
12. in Article 4 (6) and (7):
"(6) When determining the population of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5 and paragraph 7, the situation as at 1 January of the current year is based on the population balance of the Czech Republic processed by the Czech Statistical Office on 1 January of the current year.
(7) The calculated area of the cadastral territory of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5 shall be the area which is based on the data of the Czech office of surveying and cadastral on 1 January of the current year, but not more than 10 ha for each resident of the municipality. "
13. in Article 4, the following paragraphs 8 and 9 are inserted after paragraph 7:
"(8) In determining the number of children and pupils, for the purposes of the calculations referred to in paragraphs 2 to 5, the school documentation carried out under the Education Act shall be based on the status as at 30 September of the year immediately preceding the current year.
(9) For the purposes of the calculation referred to in paragraphs 2 to 5, the number of children participating in preschool education and the number of pupils shall be the number of pupils in compulsory education. ';
Paragraphs 8 and 9 shall be renumbered paragraphs 10 and 11.
14. In Section 4 (11) of the Introductory Part of the provision, the word "declare 'shall be replaced by the word" lays down' and the words "in agreement with the Czech Statistical Office and the Czech Statistical Office of the Regional and Catastrophe Region 'shall be replaced by the words" on the basis of the data processed by the Czech Statistical Office, the Czech Regional and Catastrophe Office and the Ministry of Education, Youth and Sports'.
15. in Article 6 (4), "paragraph 2" is replaced by "paragraph 11";
16. Annex 2 shall read as follows:
"Annex No 2 to Act No. 243 / 2000 Coll.
Coefficient and multiples of successive transitions
| Obce s počtem obyvatel od – do | Koeficient postupných přechodů | Násobek postupných přechodů |
|---|---|---|
| 0 – 50 | 1,0000 | 1,0000 x počet obyvatel obce |
| 51 – 2 000 | 1,0700 | 50 + 1,0700 x počet obyvatel z počtu obyvatel obce přesahujících 50 |
| 2 001 – 30 000 | 1,1523 | 2 136,5 + 1,1523 x počet obyvatel z počtu obyvatel obce přesahujících 2 000 |
| 30 001 – a více | 1,3663 | 34 400,9 +1,3663 x počet obyvatel z počtu obyvatel obce přesahujících 30 000 |
"
17. Annex 3 shall read as follows:
"Annex 3 to Act No. 243 / 2000 Coll.
| Přepočítací koeficient | |
|---|---|
| Hlavní město Praha | 4,0641 |
| Plzeň | 2,2961 |
| Ostrava | 2,2961 |
| Brno | 2,2961 |
| Ostatní obce | 1,0000 |
"
Transitional provisions
1. In determining the shares of municipalities in tax revenue and transfer of tax revenue to which the municipalities were entitled until 31 December 2012 pursuant to Act No. 243 / 2000 Coll., as effective until the date of entry into force of this Act, and which were not transferred to the municipal budgets until 31 December 2012, the existing legislation shall be followed.
2. For the first time, pursuant to Article 4 (11) of Act No. 243 / 2000 Coll., as effective from the date of entry into force of the Act, the Decree will be issued in such a way as to take effect on 1 January 2013 with the population of municipalities and the area of the cadastral territory of municipalities on 1 January 2012, with the number of employees on 1 December 2011 and the number of children and pupils on 30 September 2011.
Amendment to Act No. 370 / 2011 Coll., amending the Value Added Tax Act, as amended, and other related laws
In Part Four, Article VI of Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related acts, point 4 is deleted.
Amendment to the Budget Tax Determination Act
Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain national funds (Act on the Budget Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 387 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll. is amended as follows:
2. in Paragraph 4 (1) (c), "22,87" is replaced by "23,58."
In determining the shares of municipalities in the tax revenue and transfer of tax revenue to which the municipalities were entitled until 31 December 2015 pursuant to Act No 243 / 2000 Coll., as effective until the date of entry into force of this part, and which were not transferred to the municipal budgets until 31 December 2015, the existing legislation shall be followed.
EFFECTIVE
This Law shall enter into force on 1 January 2013, with the exception of Part Three, which shall take effect on 1 January 2016.
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Regulation Information
| Citation | Act No. 295 / 2012 Coll., amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on the Budget Determination of Taxes), as amended, and Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.09.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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