Act No. 340 / 2000 Coll.
Act amending Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended, Act No. 586 / 1992 Coll., on income taxes, as amended, and Act No. 357 / 1992 Coll., on inheritance tax, donation tax and property transfer tax, as amended
Valid
Law
Effective from 01.01.2001
340
THE LAW
of 7 July 2000
amending Act No 424 / 1991 Coll., on association in political parties and political movements, as amended, Act No 586 / 1992 Coll., on Income Tax, as amended, and Act No 357 / 1992 Coll., on inheritance tax, donation tax and property transfer tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Association Act in political parties and political movements
Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended by Act No. 468 / 1991 Coll., Act No. 68 / 1993 Coll., Act No. 189 / 1993 Coll., Act No. 117 / 1994 Coll., the Constitutional Court found published under No. 296 / 1995 Coll. and Act No. 322 / 1996 Coll., is amended as follows:
1. in Article 6 (2) (b), the following point 9 is inserted after point 8:
'9. the method of determining the membership contributions, if the members of the Party and the movement are required to pay the membership contributions. Members' contributions may not exceed CZK 50 000 per calendar year. '
Point 9 is renumbered point 10.
2. in Article 8 (7), the words "the list of parties and movements' are replaced by the words" the register of parties and movements';
3. In Section 8, the following paragraph 8 is added:
"(8) The formation of the party and movement, their name, abbreviation and seat shall be notified by the Ministry within 7 days of the date of registration to the Czech Statistical Office."
4.
Register of Parties and Movement
(1) The register of parties and movements maintained by the Ministry is a public list in which the legal data relating to parties and movements are entered or marked. It includes a collection of instruments containing statutes, a resolution on the establishment of institutions, a resolution on the amendment of statutes and a resolution on the abolition of parties and movements. The register of parties and movements is accessible to everyone. Everyone has the right to look into it, to make copies and extracts. On request, the Ministry shall issue an official certificate of registration or that registration is not carried out.
(2) The following information is entered in the register of the Parties and the movement:
(a) the name, abbreviation and seat of the party and the movement, indicating the date and number of the registration;
(b) the date of registration of the amendment of the statutes;
(c) the termination of the Party and of the movement, indicating the date and the legal reason for the deletion.
(3) In addition, the following information shall be included in the Register of Parties and Movement:
(a) the party and movement identification number;
(b) the name, surname, birth number and address of the persons who are the statutory body of the Party and the movement or its members, indicating the manner in which they act on behalf of the Party and the movement;
(c) suspension of the Party and the Movement;
(d) cancellation of the party and movement;
(e) entry into liquidation, including the name, surname, birth number and address of the liquidator's residence;
(f) a declaration of bankruptcy, the name, surname and address of the place of residence of the administrator of bankruptcy, the rejection of the application for a declaration of bankruptcy for lack of assets, the initiation of a settlement procedure.
(4) A change or termination of the facts referred to in paragraphs 2 and 3 shall also be entered in the register of the Parties and the movement.
(5) The Czech Statistical Office announces the identification number of the party and movement to the Ministry. '
5.
The Party and the Movement shall notify the Ministry in writing of the information referred to in Article 9 (3) (b), (d) and (e) within 15 days of the decision taken by the competent authority of the Party and the Movement. The notification shall be supported by a resolution of these authorities. '.
6. Article 11, including the title, reads:
Amendment of the statutes
(1) The proposal to register the amendment of the Statutes shall be submitted by the Party and the Movement in writing to the Ministry within 15 days of its approval. If, at the same time as a change to the Statutes, there has been a change to the persons who are the statutory body of the Party and the movement or its members, or a change to their functional designation, the proposal shall be submitted by the newly established statutory authority. The proposal shall be accompanied by an amendment to the Statutes in duplicate, together with a resolution of the Party and the Movement, which, according to the Statutes, is entitled to decide on the amendment.
(2) Paragraph 7 and 8 shall apply mutatis mutandis to the proceedings for registration of changes to the statutes of the Party and the Movement. The amendment of the statutes of the Party and the Movement shall take effect on the date of its registration by the Ministry.
(3) The Ministry shall notify the change of the name of the party and the movement, the abbreviations of their name and seat within 7 days of registration of the change of statutes to the Czech Statistical Office. "
7. in Article 13 (1), the following point (b) is inserted after point (a):
"(b) unless he submits an annual financial report to the Chamber of Deputies within the time limit laid down in this Act (Paragraph 18 (1)),"
Point (b) shall be renumbered (c).
8. In Article 13 (2), the words "and (b) 'shall be inserted after the words" paragraph 1 (a)'.
9. In Article 13 (5), the words "or, in the absence of an annual financial report to the Chamber of Deputies' shall be inserted after the words" by voluntary dissolution 'and the words "or cancellation' shall be inserted after the words" by dissolution '.
10. in Article 16a (1), "the register of the Ministry (paragraphs 10 to 12)" is replaced by "the register of parties and movements (paragraphs 9)."
11. in Article 16a, the following sentences shall be added at the end of paragraph 3: "The proposal to review the decision of the party's authority and the movement to abolish them shall have suspensory effect. The member of the party and the movement that made this proposal shall send a copy of it to the Ministry with the indicated date of its takeover. '.
12. in Article 17 (4), point (c) is deleted;
Points (d) to (j) shall be renumbered (c) to (i).
13. in Article 17 (4) (c):
"(c) members' contributions,"
(14) The following Section 17a is inserted after Section 17, including footnote 3a:
(1) A cash gift from the same donor of an amount exceeding CZK 50 000 in the calendar year may be provided only on the basis of a written donation agreement which takes the form of a gift voucher referred to in paragraph 2.
(2) The gift voucher consists of 3 parts and contains:
(a) if the donor is a natural person, his name, surname, birth number, place of residence and identification number, if assigned to him; where the donor is a legal person, its business name, registered office and identification number;
(b) the name, registered office, identification number and account number of the party and of the donor movement;
(c) the amount of the gift;
(d) the signature of the donor and the recipient of the gift.
(3) The signature of the donor and the recipient of the gift on Part 1 of the gift certificate must be verified in accordance with a specific legislation. 3a)
(4) The donor is obliged to submit parts 1 and 2 of the completed donation vouchers for cash and cash-free payment to the relevant bank; Part 3 shall be retained by the Party and the Movement. The Bank shall indicate on the submitted parts the date of payment or the composition of the donation on behalf of the Party and the Movement; Part 2 the bank returns to the donors and Part 1 the gift vouchers are sent to the party and the movement which will submit it to the bank in which the account is held to confirm the date on which the donation is credited to that account if the donation is made cashless.
(5) The Party and the Movement keep a record of the gift vouchers purchased and issued.
(6) The technical requirements of the gift voucher and its model are laid down by the Ministry of Finance by decree.
(7) The Ministry of Finance ensures the printing of gift vouchers and their sale to parties and movements at a price covering the costs associated with their acquisition.
(8) The provisions of the Civil Code shall apply to the donation agreement referred to in paragraph 1, unless otherwise provided for in that law.
3a) Act No. 41 / 1993 Coll., on the verification of the conformity of copies or copies with the instrument and on the verification of authenticity of the signature by the district and municipal authorities and on the issuing of certificates by the municipal and district authorities, as amended by Act No. 15 / 1997 Coll. Act No. 358 / 1992 Coll., on notaries and their activities (notarial order), as amended by Act No. 82 / 1998 Coll. '
15. The introductory phrase of Paragraph 18 (1) reads: "The Party and the Movement are required to submit an annual financial report to the Chamber of Deputies for information by 1 April each year."
16. in Paragraph 18 (1) (b):
"(b) the auditor's report on the verification of the annual accounts with an unqualified statement;"
17. in Paragraph 18 (1), the following shall be added at the end of point (c): "and on expenditure broken down into operating and wage expenditure, tax and charge and election expenses."
18. in Paragraph 18 (1) (d):
"(d) an overview of the gifts and gifts, indicating the amount of the donation, the name, surname, birth number and address of the donor's whereabouts; where the donor is a legal person, its name, registered office and identification number shall be indicated; ';
19. In Paragraph 18, the following paragraph 2 is inserted after paragraph 1:
"(2) If the gift exceeds the amount referred to in Article 17a (1), an overview of the gifts and gifts referred to in paragraph 1 (d) shall be provided by item 1 of the relevant gift vouchers. ';
Paragraph 2 shall become paragraph 3.
20. in Paragraph 18, the following paragraph 3 is inserted after paragraph 2:
"(3) The annual financial report shall be submitted by the Party and the Movement on the prescribed form with annexes. The Ministry of Finance shall lay down the model of the form by implementing regulation. ';
Paragraph 3 shall become paragraph 4.
21.
The Party and the movement may not accept free of charge benefits and gifts from:
(a) the State, unless otherwise provided for by this law,
(b) contribution organisations;
(c) municipalities, urban areas and urban districts, with the exception of renting of non-residential premises;
(d) state undertakings and legal persons having the ownership of a State or a State enterprise, as well as persons whose management and control the State is involved; This does not apply if the State or a State enterprise does not have 10% of its shareholding;
(e) legal persons having the participation of municipalities, urban areas or urban districts; This does not apply if the holding does not reach 10%,
(f) public utility companies;
(g) other legal persons, where specific legislation so provides;
(h) foreign legal persons with the exception of political parties and foundations;
(i) natural persons who are not nationals of the Czech Republic; This is not the case if foreign nationals are resident in the Czech Republic. '
22. the following Section 19a is inserted after Section 19, including footnote 5:
(1) If the party and the movement receive a cash gift contrary to this law, the donors are obliged to return it, including its interest rate appreciation, to the discount rate of the Czech National Bank applicable on the date of the return of the donation, no later than 1 April of the year following the year in which the donation was received. If such a procedure is not possible, they shall transfer the amount concerned to the State budget within the same period. If there has not been a refund or a contribution to the State budget within a specified time limit, the Financial Office responsible shall impose a fine on the party and the movement equivalent to twice the value of the gift.
(2) The fines referred to in paragraph 1 shall constitute the revenue of the State budget. The fine may be imposed within 1 year of the date on which the competent financial authority became aware that the party and the movement had not returned the donation obtained in breach of this law to the donor or had not entered the State budget. The fine may be imposed no later than 3 years after the year in which the gift was received.
(3) If, according to the findings of the Chamber of Deputies, the data provided in the Party's annual financial report and the movement are not in accordance with Article 19 of the Act or are not substantiated in accordance with Paragraph 18 (2), the Chamber of Deputies shall notify the competent financial authority of this fact.
5) Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended. '
23. In Paragraph 20, the following sentence is added at the end of paragraph 4, including footnote 6: "If the party and the movement in the subsequent elections do not obtain the number of votes needed to represent them in the Chamber of Deputies under a special legislation, 6) there is no entitlement to a permanent contribution.
6) Article 49 of Act No. 247 / 1995 Coll., on Elections to Parliament of the Czech Republic and amending and supplementing certain other laws. "
24th Paragraph 20 (7) reads:
"(7) The term of office of a Member or Senator shall be CZK 1 000 000 per year and the term of office of a member of the Regional Council shall be CZK 250 000 per year."
25. Paragraph 20 (8) reads:
"(8) The mandate allowance shall be for the party and the movement on whose candidate list the Member, Senator or Member of the County Council has been elected throughout the term of office. Where a Member, a senator or a member of the county council has been elected on the Coalition's candidate list, the mandate allowance shall be to the party and the movement for which the Coalition has been listed throughout the term of office. If there is no alternate to the vacancy of a Member or a member of the regional council or if the seat of a Senator is no longer in place during the term of office, the Party and the Movement shall not be entitled to a contribution. ';
26. In Paragraph 20, the following sentences are added at the end of paragraph 11: "If the Chamber of Deputies disbanded or the new elections to the regional council are held, the party and the movement shall be entitled to an annual mandate allowance in proportion to the month in which the Chamber of Deputies disbanded or the new elections to the regional council. If the mandate of a Member or a member of the regional council is vacant and there is no alternate or if the mandate of a Senator is terminated, the annual contribution to the mandate shall be in proportion to the month in which the fact occurred. ';
27. the following Section 20b is inserted after Section 20a:
(1) If the mandate of a Member has been vacated or the mandate of a Senator has expired (Paragraph 20 (8)), the Ministry of Finance shall suspend payment of the mandate on payment for the relevant half-year (Paragraph 20a (1)), following the vacancy or termination of the mandate.
(2) The Chamber of Deputies or the Senate shall notify the Ministry of Finance of the facts referred to in Paragraph 20 (8) at the latest at the earliest date of payment of the payment of the contribution to the activity. '
28. the following Article 21b is inserted after Article 21a:
The Ministry of Finance shall issue a decree for the implementation of Sections 17a (6) and 18 (3). '
Transitional provisions
1. Parties and movements registered by the Ministry of the Interior, whose statutes do not comply with the provisions of Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended by this Act, shall bring their statutes into line with Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended by this Act, within 9 months of the date on which it became effective, and shall submit them to the Ministry of Interior within the same period. If they do not do so, the Government shall submit a proposal to suspend their activities.
2. The parties and the movement shall perform, pursuant to Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (the law on the valuation of assets), the valuation of their assets, which they owned at the date of entry into force of this Act. This award will accompany the annual financial report submitted to the Chamber of Deputies for the first time after the entry into force of this Act.
Amendment of the Income Tax Act
Act No. 2000 / 2000 Coll., Act No. 586 / 1992 Coll., as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 196 / 1993 Coll., Act No. 168 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 98 / 1994 Coll., Act No. 140 / 1997 Coll., Act No. 248 / 1995 Coll., Act No. 111 / 1998 Coll., Act No. 149 / 1995 Coll., Act No. 18 / 1997 Coll., Act No. 151 / 1997 Coll.
1. In Article 15 (8), the words "political parties and the political movement for their activities, hereinafter" shall be inserted after the words "sporting," and "political parties."
2. In Article 20 (8), the words "political parties and the political movement for their activities, hereinafter" shall be inserted after the words "sports," and "political parties."
PERFORMANCE TO DECLARATION OF THE COMPLETE VERSION OF THE LAW
The Prime Minister is hereby authorised to declare in the Collection of Laws the full text of Act No. 424 / 1991 Coll., on association in political parties and political movements, as is apparent from later laws.
EFFECTIVE
This Law shall take effect on 1 January 2001.
Klaus v. r.
Zeman v. r.
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Regulation Information
| Citation | Act No. 340 / 2000 Coll., amending Act No. 424 / 1991 Coll., on association in political parties and political movements, as amended, Act No. 586 / 1992 Coll., on income taxes, as amended, and Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.09.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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