Decree No. 32 / 2005 Coll.
Decree amending Decree No 366 / 1999 Coll., on the method of proving the financial capacity of the carrier, as amended by Decree No 97 / 2001 Coll.
Valid
Effective from 13.01.2005
32
DECLARATION
of 3 January 2005
amending Decree No 366 / 1999 Coll., on the method of proving the financial capacity of the carrier, as amended by Decree No 97 / 2001 Coll.
The Ministry of Transport provides pursuant to § 41 (2) of Act No. 111 / 1994 Coll., on Road Transport, as amended by Act No. 304 / 1997 Coll., Act No. 150 / 2000 Coll. and Act No. 103 / 2004 Coll., for the implementation of § 4a of this Act:
Decree No 366 / 1999 Coll., on the method of proving the financial capacity of the carrier, as amended by Decree No 97 / 2001 Coll., is amended as follows:
1. In Article 1, the word "decree 'is replaced by" decrees1)'.
Footnote 1:
"(1) It shall be issued for implementation and within the limits of the law which has already been adapted to the directly applicable provisions of the European Communities.";
Footnotes 1 to 4 to date are referred to as footnotes 2 to 5, including the footnotes.
2. The heading above Section 2 is deleted.
3. Paragraph 2, including the title and footnotes No 2 to 4, reads:
Demonstration of financial capacity by the carrier keeping the accounts
(1) The carrier who keeps the accounts according to a special Regulation (2) demonstrates the financial capacity of the financial statements (3). The accounts shall be presented for the immediately preceding closed financial year.
(2) The available capital and reserves to demonstrate financial eligibility are defined as the difference by which the total assets exceed the value of foreign resources without the registered reserves and the value of accruals in the liabilities of the balance sheet (4).
(3) The available capital and reserves can be further demonstrated by the submission of a guarantee agreement concluded between the carrier and the bank. The carrier may conclude a guarantee agreement with the insurance undertaking.
(4) The carrier who demonstrates his financial capacity before the start of road transport shall submit a document marked as an opening balance or an opening balance in a simplified manner.
2) Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll., Act No. 575 / 2002 Coll., Act No. 437 / 2003 Coll. and Act No. 257 / 2004 Coll.
3) Paragraph 18 (1) of Act No. 563 / 1991 Coll., as amended by Act No. 353 / 2001 Coll. and Act No. 437 / 2003 Coll.
4) Paragraph 19 (1) of Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the double accounting system, as amended by Decree No. 472 / 2003 Coll. '
4. Paragraph 3, including the title and footnotes 5 and 6, reads as follows:
Demonstration of financial capacity by the carrier keeping the tax register
(1) A carrier who keeps a tax register under a special rule (5) shall demonstrate the financial capacity of the commercial property calculated from the data contained in the Natural Person Income Tax Return during the last tax period.
(2) Commercial assets shall be calculated as the sum of tangible assets, cash and valuables, funds in bank accounts, stocks, claims including loans and loans and other assets. The value of liabilities including loans and loans, wages and reserves6) is not included in the assets. Financial eligibility may also be demonstrated in accordance with Paragraph 2 (3).
(3) The carrier who demonstrates his financial capacity before the start of road transport shall use the document to the extent referred to in paragraph 2 and shall designate it as an initial document.
5) Article 7b of Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 438 / 2003 Coll.
6) 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. 333 / 1998 Coll., Act No. 363 / 1999 Coll., Act No. 492 / 2000 Coll., Act No. 126 / 2002 Coll., Act No. 260 / 2002 Coll., Act No. 176 / 2003 Coll. '
5. Paragraph 4, including the title and footnotes Nos 7 and 8, reads as follows:
Procedure for issuing written confirmation of financial capacity
(1) Confirmation of financial capacity shall be issued by the competent transport authority (7) upon written request by the carrier. The application shall be accompanied by either a balance sheet or an opening balance, a simplified balance sheet or an opening balance to a simplified extent, or a document as referred to in Article 3 (1) and a list of the vehicles for which the financial capacity is demonstrated. The documents referred to in the previous period shall be submitted in a copy identical to those transmitted in the original to the Financial Office and the receipt of which has been confirmed by the Financial Office.
(2) The list of vehicles shall be submitted by the carrier, broken down as follows:
(a) buses subject to road tax (8);
(b) lorries, indicating the maximum authorised mass of each vehicle.
(3) In addition, the carrier shall indicate for each vehicle the type, year of manufacture or date of first registration of the vehicle and the registration number. In order to verify these data, the carrier shall provide for inspection of the technical vehicles' licences or certified copies thereof.
(4) The carrier, which demonstrates its financial capacity in the light of § 2 (4) or, as the case may be, § 3 (3) and does not have the means of transport, will present the number of buses and the number of lorries according to the business plan. Before the actual start of road transport, the carrier shall submit to the competent authority the lists of vehicles referred to in paragraphs 2 and 3.
(5) If the carrier proves that he is financially eligible, the competent authority shall issue him a written confirmation of his financial capacity without delay and no later than 15 working days after the date of the request. Confirmation shall not be justified.
(6) If the carrier fails to prove that it is financially eligible, the competent transport authority shall not confirm its financial capacity and shall inform the carrier in writing of this fact within 15 working days of the date on which the application is submitted.
7) Paragraph 2 (21) of Act No. 111 / 1994 Coll., on Road Transport, as amended by Act No. 150 / 2000 Coll., Act No. 320 / 2002 Coll. and Act No. 103 / 2004 Coll.
8) Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 303 / 2000 Coll., Act No. 241 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll. and Act No. 102 / 2004 Coll. '
This decree shall take effect on the day of its publication.
Minister:
Ing. Šimonovský v. r.
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Regulation Information
| Citation | Decree No. 32 / 2005 Coll., amending Decree No. 366 / 1999 Coll., on the method of proving the financial capacity of the carrier, as amended by Decree No. 97 / 2001 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.01.2005 |
|---|---|
| Effective from | 13.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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