Act No. 303 / 2008 Coll.
Act amending Act No. 254 / 2004 Coll., on Limitation of Payment in Cash and Amendment to Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended
Valid
Law
Effective from 19.08.2008
Text versions:
19.08.2008
303
THE LAW
of 17 July 2008
amending Act No. 254 / 2004 Coll., on Limitation of Payment in Cash and amending Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 254 / 2004 Coll., on Limitation of Payment in Cash and Amendment to Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended, is amended as follows:
1. Sections 5 and 6, including the title, read:
"Administrative offences
(1) A natural person commits an offence by infringing an obligation to make payment without cash, even though that obligation is imposed on him by this law.
(2) A natural person commits an offence by accepting a cash payment made in breach of this law.
(3) A fine of up to 500 000 CZK may be imposed for the offence referred to in paragraphs 1 and 2.
(1) A natural person, whether in law or in business, commits an administrative offence by infringing an obligation to make the payment cashless, even though that obligation is imposed on him by this law.
(2) A natural person, whether legal or in business, commits an administrative offence by accepting a cash payment made in breach of this law.
(3) A fine of up to CZK 5 000 000 may be imposed for the administrative offence referred to in paragraphs 1 and 2. "
2. The following Section 6a is inserted after Section 6, including footnotes 3 to 5:
(1) The legal person shall not be liable for an administrative offence if he proves that he has made every effort to prevent an infringement.
(2) In determining the amount of the fine to a legal person, account shall be taken of the seriousness of the administrative offence, in particular the manner in which it was committed and the consequences thereof and the circumstances in which it was committed.
(3) The liability of a legal person for an administrative offence shall cease if the administrative authority has not initiated proceedings against him within 1 year of the date on which he became aware of it, but no later than 10 years from the date on which he was committed.
(4) The provisions of the Liability and Punishment Act shall apply to the liability for acts which have taken place in the course of or directly related to the business of a natural person (5).
(5) Administrative offences under this Act are detected by territorial financial authorities (3) and customs authorities (4).
(6) The fines are imposed, collected and enforced by an administrative authority which, in the course of its activities, has established an infringement under this law.
(7) The income from fines is the income of the state budget.
3) Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as amended.
4) Act No. 185 / 2004 Coll., on the Customs Administration of the Czech Republic, as amended.
5) Paragraph 2 (2) of the Commercial Code, as amended. '
Transitional provision
Proceedings which have not been definitively concluded before the application of this law shall be completed in accordance with existing legislation.
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
v. Chunek v. r.
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Regulation Information
| Citation | Act No. 303 / 2008 Coll., amending Act No. 254 / 2004 Coll., on Limitation of Cash Payments and Amendment to Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.08.2008 |
|---|---|
| Effective from | 19.08.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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