Act No. 326 / 2009 Coll.
Law on the promotion of economic growth and social stability
Valid
Law
Effective from 01.07.2009
326
THE LAW
of 17 June 2009
on promoting economic growth and social stability
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 100 / 2006, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99.
1. in Article 24 (2) (h) (2), "paragraph 4" is replaced by "paragraphs 4 and 15."
2. In Article 24, the following paragraph 15 is added:
"(15) The lease on a financial lease, followed by the purchase of the acquired tangible property written down under Paragraph 30a, shall be recognised as expenditure (cargo) under paragraph 1 provided that:
(a) the lease period for tangible assets written down by the owner (lessor) in accordance with Article 30a (1) shall be at least 12 months and for tangible assets written down in accordance with Article 30a (2) shall be at least 24 months; the lease period shall be calculated from the date on which the case was left to the lessee in a state of normal use;
(b) after the end of the lease period, the transfer of ownership rights to the subject-matter of the lease between the owner (lessor) and the lessee shall be immediately followed; and
(c) after the termination of the financial lease with the subsequent purchase of the acquired tangible property, the taxpayer referred to in Article 2 shall include the purchased property in his commercial property. "
3. In Article 26 (1), the words "30a 'shall be inserted after the words" 30'.
4. In Article 29 (3), the words ", 30a (5) 'shall be inserted after the words" and 6'.
5. After Paragraph 30, the following Section 30a is inserted:
Exceptional depreciation
(1) The tangible assets included in group 1 of depreciation referred to in Annex 1 to this Act, acquired between 1 January 2009 and 30 June 2010, may be written off evenly within 100% of the entry price for 12 months by the first owner.
(2) The tangible assets included in group 2 of depreciation referred to in Annex 1 to this Act, acquired between 1 January 2009 and 30 June 2010, may be written off without interruption by the first owner within 100% of the entry price for 24 months, applying the depreciation equally to 60% of the entry price of the tangible assets for the first 12 months and applying the depreciation equally to 40% of the entry price of the tangible assets for the next 12 months.
(3) The depreciation referred to in paragraphs 1 and 2 shall be determined to the extent possible for months; in so doing, the taxpayer shall be obliged to start the depreciation from the following month after the date on which the conditions for depreciation have been met. When the depreciation is initiated or terminated during the tax period, depreciation may be applied only at the amount attributable to that tax period. The depreciation is rounded up to the whole crown.
(4) Exceptional depreciation of tangible assets pursuant to paragraphs 1 and 2 may not be applied to tangible assets amortised under Paragraph 30 (4) and (5).
(5) The technical assessment of the tangible assets depreciation pursuant to paragraphs 1 and 2 does not increase its entry price. The completed technical evaluation shall be classified in the depreciation group in which the tangible assets on which the technical evaluation is carried out are classified and shall be amortised as tangible assets under Sections 26 to 30 and 31 to 33. '
6. In § 35c (1), "10 680 CZK 'is replaced by" 11 604 CZK';
Transitional provisions
1. Paragraph 24 (15) of Act No. 586 / 1992 Coll., as effective from the date of the entry into force of this Act, shall apply to property which is the subject of a financial lease agreement with the subsequent purchase of the acquired tangible property concluded from the date of entry into force of this Act until 30 June 2010 and which is left to the lessee in a state of eligible normal use during that period. Paragraph 24 (15) of Act No. 586 / 1992 Coll., as effective from the date of the entry into force of the Act, cannot be applied to the amendments to the contracts for the lease with the subsequent purchase of the acquired tangible property concluded by the date of entry into force of the Act.
2. Paragraph 35c (1) of this Law applies for the first time for the 2010 tax period.
Amendment of the Labour Code
Act No. 262 / 2006 Coll., Labour Code, as amended by Act No. 585 / 2006 Coll., Act No. 181 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 362 / 2007 Coll., Act No. 305 / 2008 Coll., Act No. 306 / 2008 Coll., and Act No. 382 / 2008 Coll., is amended as follows:
1. In Paragraph 192 (1), at the end of the second sentence, the words "but not more than 24 hours of unworked shifts' shall be added.
2. In Paragraph 192 (2), the first sentence is replaced by the sentence "Reimbursement of the salary or salary referred to in paragraph 1 shall be equal to 60% of the average earnings."
3. In Article 192 (3), "the first 3 days of temporary incapacity for work (paragraph 1 of the second sentence after the semicolon) 'is replaced by" the period referred to in paragraph 1 of the second sentence after the semicolon';
Transitional provision
If the period of the first 3 days of temporary incapacity for which compensation for wages or salaries is not due (Paragraph 192 (1) of the second sentence after the semicolon of the Labour Code) has not expired until 30 June 2009, the application of the right to compensation for wages or wages for temporary incapacity under the provisions of Section 192 (1) of the second sentence after the semicolon of the Labour Code shall be followed as from 1 July 2009.
Amendment to the Professional Soldiers Act
In Article 68 (3) (c) of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 254 / 2002 Coll., Act No. 189 / 2006 Coll., Act No. 261 / 2007 Coll. and Act No. 305 / 2008 Coll., "25 'is replaced by" 60'.
Amendment of the Act on the service relationship of members of the Security Corps
In Article 124 (5) (a) of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Act No. 169 / 2005 Coll., Act No. 413 / 2005 Coll., Act No. 530 / 2005 Coll., Act No. 189 / 2006 Coll., Act No. 261 / 2007 Coll. and Act No. 305 / 2008 Coll., the number "25 'is replaced by" 60'.
Amendment of the Salary Act and other formalities relating to the performance of the duties of representatives of the State and of certain state bodies and judges and Members of the European Parliament
Act No. 236 / 1995 Coll., on the salary and other formalities associated with the performance of the functions of representatives of state authority and of certain state bodies and judges and Members of the European Parliament, as amended by Act No. 138 / 1996 Coll., Act No. 287 / 1997 Coll., Act No. 155 / 2000 Coll., Act No. 231 / 2001 Coll., Act No. 309 / 2002 Coll., Act No. 420 / 2002 Coll., Act No. 362 / 2003 Coll., Act No. 361 / 2005 Coll., Act No. 388 / 2004 Coll., Act No. 189 / 2006 Coll., Act No. 531 / 2006 Coll., Act No. 626 / 2004 Coll., Act No. 261., Act No. 261 No. 261.
1. In the first sentence of Paragraph 34 (4), the words "and, in the case of the ordered quarantine, the salary shall be paid at a reduced rate of 25% 'shall be deleted.
2. In the second sentence of Paragraph 34 (4), "25 'is replaced by" 60'.
Amendment to the Municipality Act
In Article 73 (4) of Act No. 128 / 2000 Coll., on municipalities (municipal establishment), as amended by Act No. 313 / 2002 Coll., Act No. 261 / 2007 Coll. and Act No. 305 / 2008 Coll., "25 'is replaced by" 60'.
Amendment of the Regional Act
In Article 48 (3) of Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended by Act No. 231 / 2002 Coll., Act No. 261 / 2007 Coll. and Act No. 305 / 2008 Coll., the number "25 'is replaced by" 60'.
Amendment to the Prague Capital Act
In Article 53 (4) of Act No. 131 / 2000 Coll., on the Capital City of Prague, as amended by Act No. 145 / 2001 Coll., Act No. 261 / 2007 Coll. and Act No. 305 / 2008 Coll., the number "25 'is replaced by" 60'.
Amendment of the State Social Support Act
Act No. 117 / 1995 Coll., as amended by Act No. 137 / 1996 Coll., Act No. 132 / 1997 Coll., Act No. 155 / 2004 Coll., Act No. 237 / 2004 Coll., Act No. 436 / 1999 Coll., Act No. 151 / 2002 Coll., Act No. 438 / 2003 Coll., Act No. 320 / 2002 Coll., Act No. 125 / 2003 Coll., Act No. 362 / 2003 Coll.
Conditions for entitlement to child allowance
Entitlement to a child allowance shall have an undependent child if the income in the family does not exceed the product of the family minimum and coefficient
(a) 2,50, if it is for entitlement to a child allowance between 1 July 2009 and 31 December 2010,
(b) 2.40, if entitlement to the child allowance after 31 December 2010.
Amount of child allowance
(1) The amount of the allowance per child shall be from 1 July 2009 to 31 December 2010 for a calendar month, if it is an uninsured child of the age of
| a) do 6 let | 550 Kč, |
| b) od 6 do 15 let | 660 Kč, |
| c) od 15 do 26 let | 750 Kč. |
(2) The amount of the allowance per child after 31 December 2010 shall be for a calendar month, if it is an uninsured child of age
| a) do 6 let | 500 Kč, |
| b) od 6 do 15 let | 610 Kč, |
| c) od 15 do 26 let | 700 Kč.“. |
Transitional provisions
1. The child allowance due before 1 July 2009 pursuant to Act No. 117 / 1995 Coll., on State Social Support, as amended by 1 July 2009, is last valid for June 2009.
2. By 31 July 2009, the employment authorities shall determine the new amount of the child allowance pursuant to Article 18 (1) of Act No. 117 / 1995 Coll., on State Social Aid, as effective from 1 July 2009, without application; the notification of a change in the amount of the child allowance is not delivered and shall only be entered in the file.
Amendment of the Act on the organisation and implementation of social security
Act No. 1 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2006, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004 / 2004, Act No. 5 / 2004, Act No. 5 / 2006, Act No. 5 / 2004, Act No. 5 / 2006, Act No. 5 / 2006, Act No 2006, Act No. 5 / 2006, Act No 2006, Act No. 100, Act No. 5 / 2006, No 2006, Act No 2006, Act No 2006, No 2006 / 2006, No 2006, Act No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006,
In Article 14 (3) (d), the following point 3 is added:
'3. data on retirement age under the Special Act (2) in cases where the claimant for unemployment benefit under the Special Act (50h) worked before 1 January 1993 in a way that could give rise to a right to a reduction in the age limit for entitlement to an old-age pension under the rules in force before 1 January 1996; they communicate this information within the time limits set out in paragraphs 2 and 107a;
50h) § 50a of Act No. 435 / 2004 Coll., on Employment, as amended. '
EFFECTIVE
This Law shall take effect on 1 July 2009, with the exception of the provisions of:
Article 4 I points 1 to 5 and the first part of Article II (1), which take effect on the day of their publication.
Wolf
Fischer v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 326 / 2009 Coll., on Promoting Economic Growth and Social Stability |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.09.2009 |
|---|---|
| Effective from | 01.07.2009 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Security
Customs law
Taxes
Social security benefits
Transport
Finance
Power of executive and government authorities
Wages, salaries, wages, compensation
Compensation in labour law
State Defence
Labour relations
Labour law
Social security law
Proceedings in social security matters
Self-administration
Social Services, Social Assistance
Judicial and Public Prosecutor's Office
Administrative authorities
Administrative law
Government
Constitutional (state) law
Territorial Authority
Old age insurance, Old age pension
Diseases, Sickness benefits
Unemployment security
Environment
The regulation text is for informational purposes only.
Comments 0