Decree of the Ministry of Environment No. 340 / 1997 Coll.
Ordinance of the Ministry of the Environment on the amount of the financial reserve for reclamation, care for landfill and rendering after its operation and details of its creation and use
Valid
Order
Effective from 01.01.1998
Text versions:
01.01.1998
31.12.1997
340
DECLARATION
Ministry of Environment
of 11 December 1997
determining the amount of the financial reserve for reclamation, management of landfill and rendering after completion of operations and the details of its creation and use
The Ministry of the Environment provides in an agreement with the Ministry of Finance pursuant to § 32 paragraph 6 of Act No. 125 / 1997 Coll., on Waste, hereinafter referred to as "the Act":
(1) The landfill operator shall set up a special account for the purpose of storing funds for the purpose of creating a financial reserve for the reclamation, provision of landfill and rendering after completion of its operation (hereinafter referred to as the "financial reserve.").
(2) The contract with the bank to establish a tied account must also include a provision that it is a tied account within the meaning of Section 32 of the Act. The settlement with the account from the date of its establishment is only possible with the agreement of the district office responsible for the location of the landfill (Section 26 (2) of the Act).
(1) The amount of the financial reserve shall be:
(a) 60 CZK per tonne of hazardous or municipal waste stored;
(b) 20 CZK per tonne of other waste stored.
(2) Interest on funds of the financial reserve is part of it.
(3) The funds are not transferred to the financial reserve from wastes deposited under Paragraph 29 (3) of the Act.
(1) The funds generated by the financial reserves are transferred by the landfill operator to a tied account set up under Section 1 of this Order on the last day of the following calendar month.
(2) The landfill operator shall inform the competent district authority of the amount of the financial reserve created at the same time as the reporting of waste under Part Five of the Act.
The request from the landfill operator for approval by the competent district authority to draw funds from the financial reserve pursuant to Section 32 (4) of the Act shall include:
(a) final decision by the building authority to authorise the rehabilitation work, 2)
(b) project documentation of the rehabilitation work, budgetary costs and timetable of the rehabilitation work.
(1) In accordance with the project documentation of the rehabilitation work, the conditions for the gradual mobilisation of funds up to 90 per cent of the budget cost of carrying out the rehabilitation work shall be determined in accordance with the approval of the financing from the financial reserve, with the remaining ten per cent being released only after the acquisition of the legal power of the approval decision on the proper execution of the rehabilitation work.
(2) In agreement with the drawing of funds from the financial reserve, the competent district office shall determine the dates for checks on the state of work and the drawing of funds.
The creation of a financial reserve is the expenditure (cost) spent on attaining, securing and maintaining income (3) for income taxpayers. Further details concerning the creation and amount of the financial reserve, its relevance and cancellation shall be governed by special regulation.4)
For landfills already in operation, the financial reserve shall be established from the date of application of this decree. In the case of newly established landfills, the financial reserve shall be established from the date of the start of the installation of the waste into the landfill in accordance with specific rules.
This Decree shall take effect on 1 January 1998.
Minister:
Ing. Skalický v. r.
1) Act No. 21 / 1992 Coll., on Banks, as amended.
2) TNO 83 8035 Closing and reclamation of landfills.
3) Paragraph 24 (2) (i) of the ČNR Act No. 586 / 1992 Coll., on Income Tax, as amended.
4) Act No. 593 / 1992 Coll., on provisions for determining the income tax base, as amended.
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Regulation Information
| Citation | Decree of the Ministry of the Environment No. 340 / 1997 Coll., determining the amount of the financial reserve for reclamation, provision of landfill care and rendering after its operation and details of its creation and use |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Administrative law
Environment
The regulation text is for informational purposes only.
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