Act No. 342 / 2005 Coll.
Law on amendments to certain laws in connection with the adoption of the Act on Public Research Institutions
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Effective from 13.09.2005
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342
THE LAW
of 28 July 2005
on amendments to certain laws in connection with the adoption of the Act on Public Research Institutions
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on the Academy of Sciences of the Czech Republic
Act No. 283 / 1992 Coll., on the Academy of Sciences of the Czech Republic, as amended by Act No. 220 / 2000 Coll., is amended as follows:
1. In Paragraph 3 (1), the words "budgetary organisation 'are replaced by the words" organisational body of the Czech Republic'.
2. In Paragraph 3 (2), the words "the place of work as a contribution organisation 'are replaced by" on behalf of the Czech Republic, the place of work as a public research institution'.
3. footnote 1 shall read:
"1) § 48 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules)."
4. In Article 3, the following paragraph 4 is added:
"(4) The Academy supports the Learned Society of the Czech Republic, a civil association that contributes to the free cultivation and development of science in the Czech Republic and represents it against similar foreign scientific institutions."
5. In Article 5 (1), the word "self-governing 'shall be inserted after the word" Supreme'.
6. in Article 6 (d) and (e):
"(d) approve the establishment, merger, merger, division and abolition of workplaces;
(e) it shall act on a proposal for the appointment of the President from the members of the Assembly and its appeal, '.
7. in Article 6, the following point (f) is inserted after point (e):
"(f) elect and remove from office elected by members of the Council and members of the Scientific Council,"
Point (f) shall be renumbered as point (g).
8. in Paragraph 8 (1), point (b) shall be deleted;
Points (c) to (f) shall be renumbered (b) to (e).
9. in Article 8 (1) (e), the words "Vice-Presidents and" shall be deleted;
10. In Article 10, the following paragraphs 2 to 4 are inserted after paragraph 1:
"(2) The President shall be appointed and removed by the President of the Republic from the members of the Assembly and on a proposal from the Assembly, which shall be discussed by the Government. The term of office of the Chairperson shall be four years. The office of President shall not exceed two consecutive terms of office.
(3) The President shall appoint Vice-Presidents from among the elected members of the Bureau.
(4) The President shall appoint and dismiss the Director of the Institute. ';
Paragraphs 2 to 4 shall be renumbered paragraphs 5 to 7.
11. in Article 11 (2):
"(2) The Scientific Council shall be composed of representatives of the workplaces, representatives of universities and other scientific institutions and important scientists from abroad."
12.
The workplaces are public research institutions according to the specific legislation2).
2) Act No. 341 / 2005 Coll., on Public Research Institutions. '.
footnote 3 is deleted.
13. in Article 13 (e), including footnote 4,
'( e) in cooperation with higher education institutions, carry out doctoral study programmes4) and educate scientists;
4) Sections 47 and 81 of the Higher Education Act. '
14. In Section 13, at the end of point (g), the dot is replaced by a comma and the following point (h) is added, including footnote 4a:
"(h) provides R & D infrastructure (4a).
(4a) Paragraph 2 (2) (f) of the R & D Support Act. '
15. Sections 14, 15 and 17 are deleted.
16. the following Section 20a is inserted after Section 20:
The term of office of persons who, on the date preceding the date of conversion of the place of work into a public research institution, as director of the place of work or as a member of the scientific board of the place of work shall end on the day preceding that of the change. ';
The term of office of persons acting as President of the Academy of Sciences of the Czech Republic, a member of the Academic Assembly, a member of the Academic Council or a member of the Scientific Council of the Academy of Sciences of the Czech Republic is not affected by this Act.
The Prime Minister is hereby authorised to declare in the Collection of Laws the full text of Act No. 283 / 1992 Coll., on the Academy of Sciences of the Czech Republic, as it follows from the laws amending it.
Amendment of the R & D Support Act
Act No. 130 / 2002 Coll., on the promotion of research and development from public funds and on the amendment of certain related laws (Act on the promotion of research and development), as amended by Act No. 41 / 2004 Coll. and Act No. 215 / 2004 Coll., is amended as follows:
1. in Article 2 (2) (b), the words "the beneficiary of the organisational component, the legal entity" shall be replaced by the words "the beneficiary of the organisational component, the organisational unit of the Ministry of Defence or the Ministry of Interior dealing with research and development, the legal entity."
2. In Article 2 (2) (c), the words "co-beneficiary of an organisational component, a legal entity 'are replaced by the words" co-beneficiary of an organisational component, an organisational unit of the Ministry of Defence or of the Ministry of Interior dealing with research and development and a legal entity'.
3. In Paragraph 2 (2) (d), the words "applicant organisational component, legal entity 'are replaced by the words" applicant organisational component, organisational unit of the Ministry of Defence or Ministry of Interior dealing with research and development, as well as legal entity'.
4. in Article 2 (2) (f):
"(f) infrastructure supporting activities involving:
1. research and development services,
2. the operation of special research facilities,
3. the activities of administrative and research and development organisations; or
4. verification or dissemination of research and development results; ';
5. In Article 3, the following paragraph 5 is inserted after paragraph 4:
"(5) The R & D expenditure may pay for the financial evaluation of exceptional research and development results or the financial evaluation of the promotion or popularisation of research and development. The conditions for evaluation shall be laid down by the Government on a proposal from the Research and Development Council. ';
Paragraphs 5 and 6 shall become paragraphs 6 and 7.
6. Paragraph 3 (6), including footnote 2a, reads:
"(6) The R & D expenditure shall cover the costs associated with the R & D Council, the grant agency of the Czech Republic and the Czech Republic Academy of Sciences (2a).
2a) § 3 paragraphs 1 and 2 of Act No. 283 / 1992 Coll., on the Academy of Sciences of the Czech Republic. "
7. In Article 4 (2), the words "of the research and development expenditure of the provider 'shall be replaced by the words" of a subsidy to legal or natural persons or by an increase in the expenditure of the organisational units, the organisational units of the Ministry of Defence or the Ministry of Interior dealing with research and development, the provider'.
8. In the introductory sentence of Paragraph 4 (3), the words "from the expenditure of the organisational components' are replaced by the words" by increasing the expenditure of the organisational components'.
9. in Article 4 (3) (a), the words "public research institutions and the organisational components of a local authority" shall be inserted after the words "contributory organisations," and the words "their" shall be replaced by "theirs."
10. in Article 4 (3) (f), the words "the Czech Republic" shall be inserted after the words "the ingredients."
11. in Article 4 (4), the words "legal persons or by increasing the expenditure of organisational bodies" shall be inserted after the words "subsidies."
12. In Section 4, the following paragraph 8 is added:
"(8) Where a provider who is the administrator of a state budget chapter, pursuant to special legislation5a (a) itself carries out research, the solution of which is subject to the protection of classified information or concerns the defence or security of the State, such research shall be covered as institutional support of the research project from the expenditure of that provider. Article 4 (3), 27, 28 and 29 (4) and (5) shall not apply to the grant of such aid. This procedure requires the prior written consent of the Research and Development Council.
5a) For example, Section 8 of Act No. 148 / 1998 Coll., on the Protection of classified information and on the amendment of certain laws. '
13. in Paragraph 8 (2):
"(2) For each result claimed, the beneficiary must declare all sources of public funds with which the result has been achieved. The result specified in the research and development information system may include more knowledge, provided that the provider recognises, in the final assessment, that the knowledge obtained has met the objectives of the project solution or research project set out in a contract concluded in accordance with paragraphs 1 to 4 of Article 9, or a decision issued pursuant to paragraphs 5 and 6 of Article 9. ';
14. In the sentence of Paragraph 9 (5), the first words, "If the beneficiary of the special-purpose aid is an organisational component, the provider shall provide" shall be replaced by "If the beneficiary or co-beneficiary of the special-purpose support is an organisational component, an organisational unit of the Ministry of Defence or the Ministry of Interior dealing with research and development, the provider shall provide."
15. in the second sentence of Article 10 (2), a comma shall be inserted after the words "budgetary measure" and the words "except where the co-beneficiary is an organisational component" shall be inserted.
16. In Article 10 (5), the words "except where the co-beneficiary is an organisational component 'shall be inserted in the first sentence after the words" the beneficiary'.
17. in Article 11 (4), the words "If the beneficiary of the special-purpose aid is an organisational component, the provider shall issue a decision" shall be replaced by "If the beneficiary of the special-purpose support is an organisational component, an organisational unit of the Ministry of Defence or the Ministry of Interior dealing with research and development, the provider shall issue a decision."
18. In the sentence of Paragraph 15, the third words "If the beneficiary or co-beneficiary is an organisational component, the owner of the property acquired or created by them is the Czech Republic 'are replaced by the words" If the beneficiary or co-beneficiary is an organisational unit of the Ministry of Defence or of the Ministry of Interior dealing with research and development, the owner of the property acquired or created by them is the Czech Republic'.
19. In the sentence of Article 17 (6), the first words "selected legal persons, natural persons or organisational entities' shall be replaced by" selected legal persons, natural persons, organisational entities, organisational units of the Ministry of Defence or of the Ministry of Interior dealing with research and development '.
20. In Article 17 (7), the words "or expenditure of the Ministry of Defence or of the Ministry of Interior 'shall be inserted after the words" aid in the form of grants'.
21. In Paragraph 18 (2), the sentence "This does not apply to the organizational units of the Ministry of Defence or the Ministry of Interior dealing with research and development" shall be added to point (g).
22. in Article 18 (4), at the end of the text of point (b), the words "with the exception of persons for whom specific legal provisions are laid down for the performance of the function of a statutory authority or its member (27a), similar to those referred to in points (e) and (f) of paragraph 2, shall be added.";
Footnote 27a reads:
"27a) For example Article 17 (4) of Act No. 341 / 2005 Coll., on Public Research Institutions. '.
23. Paragraph 18 (5) shall be added at the end of the text in point (b), "except for persons for whom special legislation is laid down in the performance of the function of a statutory authority or its member, 27a) similar to those referred to in points (e) and (f) of paragraph 2 '.
24. In Paragraph 18 (8), the words "and which could have an effect 'are replaced by" or which could have an effect'.
25. in the second sentence of Article 21 (3), the words "or non-acceptance" shall be inserted after the words "acceptance."
26. In Paragraph 21 (10), the words "under paragraph 7 'are replaced by the words" under paragraphs 3 and 7'.
27. in the fifth sentence of Paragraph 27 (2), the words "on project proposals" shall be replaced by the words "on research projects."
28. In Paragraph 27 (4), the words "or the expenditure of the Ministry of Defence or of the Ministry of Interior 'shall be inserted after the words" grant aid'.
29. in Paragraph 28 (2) (a), the words "the organisational component and" shall be replaced by the words "the organisational component, the organisational unit of the Ministry of Defence or the Ministry of Interior dealing with research and development and."
30. In Paragraph 28 (3), the words "a state contribution organisation, a public higher education institution or an organisational body 'are replaced by the words" a state contribution organisation, a public higher education institution, an organisational body, an organisational unit of the Ministry of Defence or the Ministry of Interior dealing with research and development'.
31. in Paragraph 28 (3), in the introductory part of the text, the words "a public research institution," shall be inserted after the words "a state contribution organisation."
32. in Article 28 (3) (b), the word "without delay" shall be inserted after the word "do" and the words "before the beginning of the next accounting year" shall be deleted;
33. in Article 28 (3) (d), the words "or other specific legislation laid down by the Fund" shall be inserted after the word "Fund."
34. In Paragraph 28 (5), the words "and which could have an effect 'are replaced by" or which could have an effect'.
35. in Article 31 (11) (b), the words "concerning the organisational components, legal persons or natural persons within its competence" shall be replaced by the words "relating to the organisational units, the organisational units of the Ministry of Defence or the Ministry of Interior dealing with research and development, as well as legal persons or natural persons within its competence,";
36. in Article 36 (2) (a):
"(a) preparation and implementation of programmes and other activities in the field of basic research, including research and development contests, in support of grant projects,"
Amendment of the Real Estate Tax Act
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 237 / 2004 Coll., Act No. 669 / 2004 Coll. and Act No. 179 / 2005 Coll., is amended as follows:
1. in Article 4 (1), at the end of point (t), the dot is replaced by a comma and the following point (u) is added:
"(u) land owned by public research institutions."
2. In Article 4 (3), the second sentence is replaced by the sentence "The land referred to in paragraph 1 (e) to (g), (l), (r), (t) and (u) shall be exempt from land tax if it is not used for business or for hire."
3. Paragraph 4 (4) reads as follows:
"(4) The taxable person shall claim the land tax exemption provided for in points (e) to (h) of paragraph 1, (j), (k), (m), (n), (p), (r) and (u) of paragraph 1 in the tax return. ';
4. In Article 9 (1), at the end of point (t), the dot is replaced by a comma and the following points (u) and (v) are added:
"(u) buildings owned by public research institutions;
(v) buildings owned by public universities. '
5. Paragraph 9 (3) reads as follows:
"(3) Exemptions shall also be subject to housing and separate non-residential premises complying with the conditions for exemption referred to in points (a) to (c), (e), (f), (h), (i), (k) to (n), (p), (r), (t), (u) and (v) of paragraph 1, unless otherwise specified. ';
6. In Article 9 (5), the second sentence is replaced by the following: "The construction, housing or separate non-residential premises referred to in paragraph 1 (e), (f), (u) and (v) shall be exempt from construction tax if they are not used for business or rental."
7. Paragraph 9 (6) reads as follows:
"(6) The taxpayer shall claim exemption from construction tax pursuant to paragraph 1 (e) to (k), (m) to (r), (u) and (v) in the tax return. ';
Amendment of the Civil Code
In Article 9 (3) of Act No. 99 / 1963 Coll., Civil Code, as amended by Act No. 519 / 1991 Coll., Act No. 24 / 1993 Coll., Act No. 117 / 1994 Coll., Act No. 216 / 1994 Coll., Act No. 15 / 1998 Coll., Act No. 30 / 2000 Coll., Act No. 151 / 2002 Coll., Act No. 628 / 2004 Coll. and Act No. 216 / 2005 Coll., the following letter x is added:
"(x) in proceedings for the abolition and liquidation of a public research institution and the appointment and withdrawal of its liquidator53b).
53b) § 13 of Act No. 341 / 2005 Coll., on Public Research Institutions. '
Amendment of the Income Tax Act
Act No. 2000 / 2001, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 2000, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 2004, Act No. 2000, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000,
1. in Article 4 (1) (k), the words "from the funds of a university" shall be replaced by the words "from the funds of a university or a public research institution."
2. In Article 18 (5), the words "or a public research institution 'shall be inserted after the words" a public university'.
3. In Paragraph 18 (8), the words "public research institutions' shall be inserted after the words" public higher education institutions'.
4. Paragraph 20 (7) reads:
"(7) The taxpayers defined in Paragraph 18 (3) who are not set up or set up for business purposes may further reduce the taxable amount established in accordance with paragraph 1, reduced by up to 30%, but not more than CZK 1 000 000, if they use the funds obtained in this way by saving their tax liability to cover the costs (expenses) related to the activities from which the revenue obtained is not subject, at the latest within 3 direct tax periods; However, in the case of taxpayers set up to provide a public service in television or radio broadcasting only if they use the funds so obtained in the subsequent tax period to cover the costs (expenses) associated with the provision of the public service and the community of unit owners only if they use the resources thus obtained in the subsequent tax period to cover the costs (expenses) associated with the administration of the house, for the taxpayers operating the medical facilities only if they use the resources thus obtained in the subsequent tax period to cover the costs (expenses) associated with the provision of health care. If the 30% reduction is less than CZK 300,000, an amount of CZK 300,000 can be deducted, up to a maximum of the tax base. Public higher education institutions and public research institutions may further reduce the tax base established in accordance with paragraph 1, reduced by up to 30%, but not more than CZK 3 000 000 if they use the funds thus obtained by saving their tax liability in the following tax period to cover the costs (expenses) of education, scientific, research, development or artistic activities and if 30% of the reduction is less than CZK 1 000 000, they may deduct an amount of CZK 1 000, up to the maximum amount of the tax base."
Amendment of the State Statistical Service Act
Act No. 89 / 1995 Coll., on State Statistical Service, as amended by Act No. 356 / 1999 Coll., Act No. 220 / 2000 Coll., Act No. 256 / 2000 Coll., Act No. 411 / 2000 Coll., Act No. 202 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 81 / 2004 Coll. and Act No. 562 / 2004 Coll., is amended as follows:
1. in Article 22 (1) (e), the words "and public research institutes (12b)" shall be inserted after the words "under special legislation, 12a)," including footnote 12b;
12b) Act No. 341 / 2005 Coll., on Public Research Institutions. '.
2. In Article 22 (4), the words "paragraph 1 (a), (c) and (d) 'are replaced by the words" paragraph 1 (a) and (c) to (e)'.
Amendment to the Act on genetic resources of plants and micro-organisms
In Article 2 (1) (k) of Act No. 148 / 2003 Coll., on the conservation and use of genetic resources of plants and micro-organisms of importance for nutrition and agriculture and amending Act No. 368 / 1992 Coll., on administrative fees, as amended, (Act on genetic resources of plants and micro-organisms), the words "or public research institution 'shall be inserted after the words" entrusted person'.
Amendment of the Act on the budgetary rules of the territorial budgets
In Article 23 of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 562 / 2004 Coll., the dot is replaced by a comma at the end of paragraph 1 and the following point (f) is added, including footnote 16b:
"(f) establish public research institutions in accordance with the Specific Law 16b).
16b) Act No. 341 / 2005 Coll., on Public Research Institutions. '.
Amendment of the Higher Education Act
Act No. 111 / 1998 Coll., on higher education institutions and amending and supplementing other laws, as amended by Act No. 210 / 2000 Coll., Act No. 147 / 2001 Coll., Act No. 96 / 2004 Coll., Act No. 121 / 2004 Coll., Act No. 436 / 2004 Coll., Act No. 473 / 2004 Coll. and Act No. 562 / 2004 Coll., is amended as follows:
1. In Article 18, at the end of paragraph 3, the words "and specific legislation governing research and development aid (7a) 'shall be added.
Footnote 7a:
"(7a) Law on the promotion of research and development. Government Decree No. 462 / 2002 Coll., on institutional support for research and development by public funds and on evaluation of research projects, as amended by Government Decree No. 28 / 2003 Coll. Government Decree No. 461 / 2002 Coll., on the purposeful promotion of research and development by public funds and on competition in research and development. '
2. In Paragraph 18, at the end of paragraph 5, the dot is replaced by a comma and the following points (e) and (f) are added:
"(e) the Fund for assigned appropriations,
(f) social fund. ";
3. In Article 18 (6), the words "referred to in points (a) to (d) of paragraph 5 'and the words" from profit or loss' are replaced by "from profit ';
4. In Paragraph 18, the following sentence is added at the end of paragraph 6: "A public higher education institution may allocate profits after tax to funds only if any loss from past periods has been paid. The balances of the Funds as at 31 December of the current year shall be carried over to the following financial year. The use of the funds referred to in paragraph 5 (a) to (d) and (f) shall be governed by the Statute of the Public Higher Education Institution. ';
5. In Paragraph 18, the following paragraphs 7 to 10 are inserted after paragraph 6:
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Regulation Information
| Citation | Act No. 342 / 2005 Coll., on amendments to certain laws in connection with the adoption of the Act on Public Research Institutions |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.09.2005 |
|---|---|
| Effective from | 13.09.2005 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Taxes
Finance
Economic (State)
Information, Data, Data
Forests, Forestry
Power of executive and government authorities
Civil law
Civil law substantive
Civil law of procedure
Labour law
Budget
Education, Education, Education
Administrative law
Constitutional (state) law
Science and research
Agriculture
The regulation text is for informational purposes only.
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