Act No. 349 / 2023 Coll.
Law amending certain laws in connection with the consolidation of public budgets
Valid
Law
Effective from 01.01.2024
Contents
ČÁST PRVNÍ
Čl. I
„§ 156
„§ 343a
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
ČÁST ČTVRTÁ
Čl. VI
„§ 33n
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
Čl. X
ČÁST SEDMÁ
Čl. XI
ČÁST OSMÁ
Čl. XII
ČÁST DEVÁTÁ
Čl. XIII
„ČÁST PRVNÍ
„§ 1a
„§ 5a
„§ 6
„§ 10a
„§ 11
„ČÁST ČTVRTÁ
§ 11b
§ 11c
§ 11d
§ 11e
„§ 11f
„§ 12
„§ 12
„§ 12a
„§ 12ab
„§ 12e
„§ 12f
„ČÁST SEDMÁ
§ 16a
§ 16b
„§ 17a
Čl. XIV
ČÁST DESÁTÁ
Čl. XV
„§ 23i
§ 23j
„§ 30e
§ 30f
§ 30g
„§ 35bb
„§ 38ba
§ 38bb
§ 38bc
„§ 39
Čl. XVI
ČÁST JEDENÁCTÁ
Čl. XVII
„§ 9a
Čl. XVIII
ČÁST DVANÁCTÁ
Čl. XIX
Čl. XX
ČÁST TŘINÁCTÁ
Čl. XXI
„§ 2a
Čl. XXII
ČÁST ČTRNÁCTÁ
Čl. XXIII
Čl. XXIV
ČÁST PATNÁCTÁ
Čl. XXV
Čl. XXVI
ČÁST ŠESTNÁCTÁ
Čl. XXVII
„§ 21c
Čl. XXVIII
ČÁST SEDMNÁCTÁ
Čl. XXIX
ČÁST OSMNÁCTÁ
Čl. XXX
Čl. XXXI
ČÁST DEVATENÁCTÁ
Čl. XXXII
„§ 25a
Čl. XXXIII
ČÁST DVACÁTÁ
Čl. XXXIV
„§ 23
Čl. XXXV
ČÁST DVACÁTÁ PRVNÍ
Čl. XXXVI
Čl. XXXVII
ČÁST DVACÁTÁ DRUHÁ
Čl. XXXVIII
„§ 36a
Čl. XXXIX
ČÁST DVACÁTÁ TŘETÍ
Čl. XL
ČÁST DVACÁTÁ ČTVRTÁ
Čl. XLI
„§ 65
Čl. XLII
ČÁST DVACÁTÁ PÁTÁ
Čl. XLIII
„§ 5
Čl. XLIV
ČÁST DVACÁTÁ ŠESTÁ
Čl. XLV
ČÁST DVACÁTÁ SEDMÁ
Čl. XLVI
ČÁST DVACÁTÁ OSMÁ
Čl. XLVII
ČÁST DVACÁTÁ DEVÁTÁ
Čl. XLVIII
ČÁST TŘICÁTÁ
Čl. XLIX
Čl. L
ČÁST TŘICÁTÁ PRVNÍ
Čl. LI
Čl. LII
ČÁST TŘICÁTÁ DRUHÁ
Čl. LIII
ČÁST TŘICÁTÁ TŘETÍ
Čl. LIV
„HLAVA VII
§ 130h
§ 130i
§ 130j
§ 130k
§ 130l
§ 130m
§ 130n
HLAVA VIII
§ 130o
§ 130p
§ 130q
§ 130r
§ 130s
§ 130t
§ 130u
§ 130v
§ 130w
§ 130x
„HLAVA IX
§ 135zf
§ 135zg
§ 135zh
Čl. LV
Čl. LVI
ČÁST TŘICÁTÁ ČTVRTÁ
Čl. LVII
ČÁST TŘICÁTÁ PÁTÁ
Čl. LVIII
„§ 24a
§ 24b
§ 24c
§ 24d
„§ 32f
§ 32g
§ 32h
§ 32i
„§ 32j
§ 32k
§ 32l
„ČÁST DEVÁTÁ
§ 32m
§ 32n
§ 32o
§ 32p
§ 32q
§ 32r
Čl. LIX
ČÁST TŘICÁTÁ ŠESTÁ
Čl. LX
„§ 71i
§ 71j
§ 71k
„§ 77a
Čl. LXI
ČÁST TŘICÁTÁ SEDMÁ
Čl. LXII
Čl. LXIII
ČÁST TŘICÁTÁ OSMÁ
Čl. LXIV
Čl. LXV
ČÁST TŘICÁTÁ DEVÁTÁ
Čl. LXVI
Čl. LXVII
ČÁST ČTYŘICÁTÁ
Čl. LXVIII
„§ 9a
Čl. LXIX
ČÁST ČTYŘICÁTÁ PRVNÍ
Čl. LXX
Čl. LXXI
ČÁST ČTYŘICÁTÁ DRUHÁ
Čl. LXXII
Čl. LXXIII
ČÁST ČTYŘICÁTÁ TŘETÍ
Čl. LXXIV
Čl. LXXV
ČÁST ČTYŘICÁTÁ ČTVRTÁ
Čl. LXXVI
Čl. LXXVII
ČÁST ČTYŘICÁTÁ PÁTÁ
Čl. LXXVIII
Čl. LXXIX
ČÁST ČTYŘICÁTÁ ŠESTÁ
Čl. LXXX
Čl. LXXXI
ČÁST ČTYŘICÁTÁ SEDMÁ
Čl. LXXXII
„§ 6
Čl. LXXXIII
ČÁST ČTYŘICÁTÁ OSMÁ
Čl. LXXXIV
„§ 29
Čl. LXXXV
ČÁST ČTYŘICÁTÁ DEVÁTÁ
Čl. LXXXVI
ČÁST PADESÁTÁ
Čl. LXXXVII
Čl. LXXXVIII
ČÁST PADESÁTÁ PRVNÍ
Čl. LXXXIX
Čl. XC
ČÁST PADESÁTÁ DRUHÁ
Čl. XCI
ČÁST PADESÁTÁ TŘETÍ
Čl. XCII
„§ 9a
„§ 10a
§ 10b
§ 10c
„§ 13b
§ 13c
§ 13d
§ 13e
§ 13f
„§ 14
„§ 14a
„§ 16ba
§ 16bb
„§ 16d
„§ 17
„HLAVA IV
§ 17a
§ 17b
§ 17c
§ 17d
§ 17e
§ 17f
§ 17g
§ 17h
§ 17i
§ 17j
§ 17k
§ 17l
§ 17m
§ 17n
§ 17o
§ 17p
„§ 22
„§ 26a
„Díl 1
§ 27
§ 28
§ 29
§ 30
Díl 2
§ 31
§ 32
„§ 33
„§ 34
„§ 38a
„§ 44
„HLAVA V
Díl 1
§ 57
§ 58
Díl 2
§ 59
§ 60
§ 60a
§ 60b
§ 60c
Díl 3
§ 60d
§ 60e
§ 60f
„§ 68a
§ 68b
§ 68c
„§ 70
„§ 72
„§ 72a
§ 72b
§ 72c
§ 72d
„ČÁST ČTVRTÁ
HLAVA I
Díl 1
§ 73
§ 74
§ 75
Díl 2
§ 76
§ 77
Díl 3
Oddíl 1
§ 78
§ 79
Oddíl 2
§ 80
§ 81
§ 82
§ 83
§ 84
HLAVA II
§ 84a
§ 84b
§ 84c
§ 84d
§ 84e
§ 84f
§ 84g
§ 84h
„HLAVA I
Díl 1
§ 85
§ 86
§ 87
§ 88
Díl 2
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
§ 96
§ 97
§ 98
Díl 3
§ 99
§ 100
§ 101
§ 102
§ 103
§ 104
§ 104a
Díl 4
§ 104b
§ 104c
§ 104d
§ 104e
§ 104f
§ 104g
„§ 112b
§ 112c
„§ 121b
„Díl 1
§ 122
§ 123
Díl 2
§ 123a
§ 123b
„§ 132a
Čl. XCIII
Čl. XCIV
ČÁST PADESÁTÁ ČTVRTÁ
Čl. XCV
„§ 4
Čl. XCVI
ČÁST PADESÁTÁ PÁTÁ
Čl. XCVII
Čl. XCVIII
ČÁST PADESÁTÁ SEDMÁ
Čl. CI
„§ 10a
Čl. CII
ČÁST PADESÁTÁ OSMÁ
Čl. CIII
ČÁST PADESÁTÁ DEVÁTÁ
Čl. CIV
„§ 2a
„§ 20ab
„§ 43ba
„§ 47a
Čl. CV
ČÁST ŠEDESÁTÁ
Čl. CVI
ČÁST ŠEDESÁTÁ PRVNÍ
Čl. CVII
ČÁST ŠEDESÁTÁ DRUHÁ
Čl. CVIII
ČÁST ŠEDESÁTÁ TŘETÍ
Čl. CIX
Čl. CX
ČÁST ŠEDESÁTÁ ČTVRTÁ
Čl. CXI
„§ 18a
ČÁST ŠEDESÁTÁ PÁTÁ
Čl. CXII
ČÁST ŠEDESÁTÁ ŠESTÁ
Čl. CXIII
ČÁST ŠEDESÁTÁ SEDMÁ
Čl. CXIV
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349
THE LAW
of 8 November 2023
amending certain laws in connection with the consolidation of public budgets
Parliament has decided on this law of the Czech Republic:
Amendment to the Code of Criminal Procedure
Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5,
1. In Paragraph 12 (2) (d), the words "or gambling tax 'shall be added at the end of the text in point 3.
2.
The President of the Chamber of the Court of First Instance shall decide on the obligations to pay the costs imposed by the lump sum [Paragraph 152 (1) (f) and § 153 (1)]. '
3. Paragraph 343 (4) reads as follows:
"(4) The administration of the payment of the financial penalty shall be governed by the tax rules, except for provisions on the postponement of the tax and the distribution of its remuneration in instalments. The cash penalty shall be enforced by the customs office. ';
4. The following Section 343a is inserted after Section 343:
(1) The President of the Chamber shall send to the customs office, after the time limit referred to in Paragraph 343 (1) has expired, a copy of the judgment imposing the financial penalty and the order for its recovery. At the same time, the President of the Chamber shall inform the Office of the property of the sentenced person who is secured for the purposes of the execution of the financial penalty and shall indicate whether it is a property penalty under the Law on the use of funds from property criminal sanctions.
(2) The President of the Chamber shall immediately inform the customs office of all the facts relevant to the payment of the financial penalty, in particular the abandonment of its enforcement and the conversion of the financial penalty or the remainder thereof into a custodial sentence.
(3) The customs office shall immediately inform the court that:
(a) the penalty is recovered,
(b) after conversion of a cash penalty into an unconditional custodial sentence, part of the cash penalty has been paid;
(c) the enforcement of the financial penalty could be thwarted and for what reasons;
(d) the property of the sentenced person secured for the purpose of carrying out the financial penalty has been acquired;
(e) the recovery process shows that the proceeds it achieves are not sufficient to cover its costs; or
(f) the balance of the penalty has been written off. "
5. At the end of the text of § 361, the words "; these order fines shall be enforced by the customs office 'shall be added.
6. In Paragraph 361a, the current text becomes paragraph 1 and the following paragraphs 2 and 3 are added:
"(2) Claims referred to in paragraph 1 shall be recovered by the customs office.
(3) The Court of First Instance shall forward to the customs office for recovery the claim referred to in Article 152 (1) (b), (c), (e) or (f) only if the funds from the cash guarantee are not sufficient to cover it. "
Transitional provisions
1. Jurisdiction to recover claims under Act No. 141 / 1961 Coll., as effective before the date of the entry into force of this Act, which arose before the date of entry into force of this Act and for which, on the date of entry into force of the Act, the administration of their payment is subject to the tax rules, is governed by existing legislation, provided that they have been submitted for enforcement to the court executor, applied in insolvency proceedings or registered for public auction.
2. The jurisdiction to recover claims pursuant to Act No. 141 / 1961 Coll., as effective before the date of entry into force of this Act, the administration of which is governed by the tax rules and which arose before the date of entry into force of this Act and have not been transferred for enforcement to the court executor, applied in insolvency proceedings or applied for public auction, shall be governed by the existing legislation until the date of transmission of the supporting documents for recovery to the customs office.
3. The authority competent pursuant to Act No. 141 / 1961 Coll., as effective before the date of entry into force of this Act, to recover the claims referred to in point 2, shall transmit to the customs office the supporting documents for the recovery of these claims by 30 June 2024 at the latest, unless a tax execution has been ordered for those claims before the date of entry into force of this Act; otherwise forward them by 31 December 2024.
4. The costs set out in the flat-rate amount under Act No. 141 / 1961 Coll. may be paid by a stamp of a stamp of a stamp drawn up before the date of entry into force of the Act, provided that the payment is made no later than 31 December 2024. In the case of the payment of costs determined by the flat-rate amount of the stamp, the provisions of Section 156 of Act No. 141 / 1961 Coll., as effective before the date of entry into force of this Act, shall also apply from the date of entry into force of this Act.
Amendment of the Civil Code
Act No. 2000 / 2000 Coll., Act No. 99 / 1963 Coll., as amended by Act No. 36 / 1967 Coll., Act No. 158 / 1969 Coll., Act No. 49 / 1973 Coll., Act No. 20 / 1975 Coll., Act No. 133 / 1982 Coll., Act No. 180 / 1990 Coll., Act No. 117 / 1991 Coll., Act No. 152 / 1994 Coll., Act No. 216 / 1995 Coll., Act No. 84 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 110 / 1995 Coll. Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2001 Coll., Act No. 31 / 2002 Coll.
1. In Article 53 (3), the second sentence is deleted.
2. In Article 53, the following paragraph 4 is added:
"(4) The administration of the fine shall be governed by the tax rules. The customs office shall enforce the order fine. ';
3. Paragraph 148 (3) reads as follows:
"(3) Payment of the claims referred to in paragraphs 1 and 2 shall be treated in accordance with the tax rules. Such claims shall be enforced by the customs office. ';
4. Paragraph 148 (4) is deleted.
5. In Article 299 (1) (f), ", aid for retraining and compensation 'is replaced by" and aid for retraining'.
6. In Paragraph 351, the following paragraph 3 is added:
"(3) The administration of the payment of fines referred to in paragraph 1 shall be governed by the tax rules. The fines shall be enforced by the customs office. ';
Transitional provisions
1. The jurisdiction to enforce the order fines pursuant to § 53 (1) and the claims pursuant to § 148 (1) and (2) of Act No. 99 / 1963 Coll., as effective before the date of entry into force of this Act, which were imposed or arose before the date of entry into force of this Act, shall be governed by the existing laws, provided that they have been transferred for enforcement to the court executor, applied in insolvency proceedings or entered into a public auction.
2. Jurisdiction of enforcement of order fines pursuant to § 53 (1) and claims pursuant to § 148 (1) and (2) of Act No. 99 / 1963 Coll., as effective before the date of entry into force of this Act, which were imposed or arose before the date of entry into force of this Act and were not transferred for enforcement to the court executor, applied in insolvency proceedings or entered into a public auction, shall be governed by the existing legislation until the date of transmission of the supporting documents for enforcement to the customs office.
3. The authority responsible under Act No. 99 / 1963 Coll., as effective before the date of entry into force of this Act, for the recovery of the claims referred to in point 2, shall transmit to the customs office the supporting documents for the recovery of these claims by 30 June 2024 at the latest, provided that the tax execution has not been ordered for those claims before the date of entry into force of this Act by issuing an enforcement order; otherwise forward them by 31 December 2024.
4. The jurisdiction to enforce fines pursuant to Article 351 (1) of Act No. 99 / 1963 Coll., as effective before the date of entry into force of the Act, which was imposed before the date of entry into force of the Act, shall be governed by the existing legislation.
5. When managing the payment of fines pursuant to Article 351 (1) of Act No. 99 / 1963 Coll., as effective before the date of entry into force of this Act, which was imposed before the date of entry into force of this Act, it shall be applied according to the existing legislation.
Amendment of the Act on the Establishment of Ministries and other Central Authorities of the Czech Republic
In Article 4 (1) of Act No. 2 / 1969 Coll., on the establishment of ministries and other central government bodies of the Czech Republic, as amended by Act No. 135 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 63 / 2000 Coll., Act No. 421 / 2004 Coll., Act No. 57 / 2006 Coll., Act No. 70 / 2006 Coll., Act No. 295 / 2009 Coll., Act No. 399 / 2012 Coll., Act No. 377 / 2015 Coll., Act No. 188 / 2016 Coll., and Act No. 24 / 2017 Coll., the words "contribution to the construction sector 'are replaced by the words" State aid to the construction sector'.
Amendment of the Mining Act
Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 541 / 1991 Coll., Act No. 10 / 1993 Coll., Act No. 168 / 1993 Coll., Act No. 132 / 2000 Coll., Act No. 258 / 2000 Coll., Act No. 264 / 2000 Coll., Act No. 20 / 2001 Coll., Act No. 61 / 2002 Coll., Act No. 350 / 2002 Coll., Act No. 498 / 2012 Coll., Act No. 150 / 2003 Coll., Act No. 3 / 2005 Coll.
1. in Article 33d (2), "1000" is replaced by "1 500."
2. Article 33n, including the title, reads:
Budgetary determination of remuneration
(1) Part of the remuneration of minerals recovered
(a) the sub-remuneration of brown coal obtained in a surface manner shall be:
1.40% of the budget of the municipality in whose territory the acquisition of brown coal was carried out on a surface basis,
2.40% of the national budget revenue, and
3.20% of the county budget,
(b) the part-payments from coal which has been conquered in a deep-sea way, oil or flammable natural gas are from:
1.64% of the budget of the municipality in whose territory the extraction of coal, oil or flammable natural gas was carried out,
2.15% of national budget revenue; and
3.21% of the budget of the county, or
(c) other sub-payments are from:
1.40% of the budget of the municipality in whose territory the conquest of other minerals was carried out,
2.50% of national budget revenue; and
3.10% of county budget revenue.
(2) Where the mining of minerals has been carried out on the territory of several municipalities or regions and the location of the quarrying cannot be determined, part of the proceeds of the remuneration of the recovered minerals shall be the equivalent of the sub-remuneration corresponding to the municipal revenue of the municipal budget and of the counties in proportion to the areas of the parts of the quarry in the territory of each municipality according to the state of their territory on 31 December of the relevant calendar year. Similarly, reserved minerals obtained in the course of bearing exploration in a specified exploratory territory shall be treated.
(3) Accessories to monitor the fate of the mineral recovery is the income of the state budget. "
3. In Paragraph 33o, the following paragraph 3 is added:
"(3) Part of the income from the remuneration of the minerals acquired, which is the income of the county's budget, can only be used to eliminate the direct and indirect damage caused by the extraction and transport of deposits reserved for and non-reserved minerals, to revitalise land and to improve the quality of life of the inhabitants and the environment of municipalities located outside the mining area. These funds shall not be used to finance activities for which a financial reserve is created by the organisation to deal with mining damage. ';
Amendment of the Act laying down certain other conditions for the performance of certain functions in the state bodies and organisations of the Czech and Slovak Federal Republic, the Czech Republic and the Slovak Republic
In Article 8 (2) of Act No. 451 / 1991 Coll., laying down certain additional conditions for the performance of certain functions in the state bodies and organisations of the Czech and Slovak Federal Republic, the words "a stamp of a stamp of a stamp of 200 Kcs and 'are deleted.
Transitional provision
The stamp issued before the date of entry into force of this Act may be affixed to an application for a certificate, provided that it is made or submitted for postal transport no later than 31 December 2023. For tax obligations under Act No. 451 / 1991 Coll., as effective before the date of entry into force of this Act, arising before the date of entry into force of this Act, as well as for the rights and obligations relating thereto, Act No. 451 / 1991 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment of the Law on judicial fees
Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011,
1. Paragraph 8 (1) reads as follows:
"(1) The administration of fees shall be the jurisdiction of the court or the administration of the court pursuant to Article 3. Fees shall be enforced by the customs office. '
2. In Article 8 (3), the words "collected by a court or by the administration of a court 'shall be inserted after the words" Fees'.
3. Paragraph 8 (4) is deleted.
4. In Paragraph 10 (1), the third sentence is deleted.
Transitional provisions
1. The jurisdiction to recover claims under Act No. 549 / 1991 Coll., as effective before the date of entry into force of this Act, which arose before the date of entry into force of this Act shall be governed by the existing legislation, provided that they have been transferred for enforcement to the court executor, applied for in insolvency proceedings or registered for public auction.
2. The jurisdiction for the enforcement of judicial fees pursuant to Act No. 549 / 1991 Coll., as effective before the date of entry into force of this Act, which arose before the date of entry into force of this Act and which was not passed on to the court executor for enforcement, applied in insolvency proceedings or entered into a public auction shall be governed by the existing legislation until the date of transmission of the documents for enforcement to the customs office.
3. The authority responsible pursuant to Act No. 549 / 1991 Coll., as effective before the date of entry into force of this Act, for the recovery of the claims referred to in point 2, shall transmit to the customs office the supporting documents for the recovery of these claims by 30 June 2024 at the latest, unless a tax execution has been ordered for those claims before the date of entry into force of this Act; otherwise forward them by 31 December 2024.
4. In the cases referred to in Article 8 (4) of Act No 549 / 1991 Coll., as effective before the date of entry into force of this Act, the court fee may be paid by a stamp of a stamp of a stamp issued before the date of entry into force of this Act, provided that the stamp of the stamp is made or filed for postal transport no later than 31 December 2024.
Amendment of the Act on the organisation and implementation of social security
Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 13 / 2006, Act No. 5 / 2006, Act No. 13 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 31 / 2006, Act No. 5, Act No 2011, Act No. 31 / 2006, Act No. 5, Act No. 13, Act No 2006, Act No. 15 / 2006, Act No. 31 / 2006, Act No 2006, No 2011, No 2011, No 2011, No 2011, No 2006, No 2006, No 2011, No 2011, No 2006, No 2006, No 2011, No 2011, No 2011, No 2011, No 2006, No
2. in Article 104g (1) (a) and (b), the word "employer" shall be replaced by the words "payee of insurance."
3. in Paragraph 104g (1) (b), the word "employer" shall be replaced by the words "payer of insurance premiums."
4. In Paragraph 104g (3), the word "employer 'is replaced by the words" premium payer'.
Amendment of the Act on the assets of the Czech Republic and its presentation in legal relations
Act No. 25 / 2016, Act No. 25 / 2016, Act No. 15 / 2016, Act No. 25 / 2016, Act No. 25 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 20 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2016, Act No. 15 / 2015, Act No. 15 / 2015, Act No. 15 / 2016, No. 15 / 2016, No. 20 / 2016, No. 15 / 2015, Act No. 15 / 2016, No. 20 / 2016, No. 15 / 2016, No. 20 / 2016, Act. Save as otherwise provided in the specific legislation, the organisation shall cease to exist on a date to be determined by the organisation. That organisational body shall simultaneously issue the instrument of incorporation of the emerging organisation or the instrument of incorporation. The assets with which the merged organisation has managed or has been managed by an organisation that blends with another organisation shall also be managed by an organisation designated by the organisational body performing the founding function. That organisational body may decide, where appropriate, to take over the management of such property itself. Obligations borne by the merged organisation or by an organisation which blends with another organisation shall be transferred to an organisation designated by the organisational body performing the founding function. The organisational body may decide, where appropriate, to assume such commitments itself. The previous provisions shall apply mutatis mutandis to the rights and obligations of employment relationships. The merger or merger of the organisation shall be notified by the organizational component performing the constituent (founding) function in the Central Journal of the Czech Republic within 30 days of the date on which this event occurred. The notification shall include the organisation's designation, its name, registered office, identification number and date, month and year of merger or merger. ';
Amendment of the Real Estate Tax Act
Act No. 30 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll.
1. After the introductory phrase of the law, the title of the first part, including the title, is inserted:
GENERAL PROVISIONS '.
Parts first to seventh shall be renumbered second to eighth.
2. In Paragraph 1, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The real estate tax is established separately for the territorial scope of the individual real estate tax administrator."
3. After Paragraph 1, the following Section 1a is inserted:
Type of land and use of real estate
(1) For the purposes of real estate tax:
a) the building of the garage a rateable building with the use of the garage,
b) a building for family recreation taxable building with a way of utilizing the building for family recreation, the building of the family house used for family recreation and the building for living used for family recreation,
(c) forest land land of a kind of forest land;
(d) other area of land of species other area,
(e) arable land land land arable land,
(f) hop land land,
(g) land of vineyards land of the vineyard species;
(h) garden grounds land of the species garden,
(i) land of fruit orchards;
(j) land of permanent grassland land of a type of permanent grassland;
(k) the building plot or part thereof, which is determined according to the final permit of the construction under the construction law for the construction of a taxable building, within the scope of the area of the plot in m2 corresponding to the built-up surface of the above-ground part of the construction;
(l) water area land of the species water area,
(m) built-up area and courtyard of the type built-up area and courtyard,
(n) agricultural land agricultural land under the cadastral law;
(o) the reinforced area of the plot of land or part thereof which is used for business or which the entrepreneur holds in commercial property under the Income Tax Act, the surface of which is reinforced by construction under the building law without vertical structure, including the area of the tractor, pool or tank, provided that these are not taxable construction.
(2) The building plot referred to in paragraph 1 (k) is not a taxable building which will be at least partially exempted pursuant to § 9 (1) (g), (i) or (j). If only part of the land is a building plot, it shall be looked at and the rest of the land for the purposes of real estate tax as two separate parcels. The land shall cease to be a building plot if the taxable building or all units in it become subject to tax on the buildings and units or if the permit for the building expires.
(3) If only part of the land is a reinforced area of the land, it shall be looked at and the rest of the land for the purposes of real estate tax as two separate parcels.
(4) For the purposes of real estate tax, the type of land means the type of land
(a) registered in the real estate register, whether or not it corresponds to the actual situation; or
(b) under the cadastral law, the closest to the actual condition of the land, unless no type of land is registered in the cadastral.
(5) For the purposes of real estate tax, the use of real estate means the use of
(a) registered in the real estate register, whether or not it corresponds to the actual situation; or
(b) according to the legislation governing the property register, the closest corresponding to the actual use of the property if there is no known use of the property or if the property is not registered in the property register. "
4. In Paragraph 2 (2) (b), the words "in which the woods of conservation and special destination are situated 'are replaced by the words" to the extent that the forests of conservation or special destination are under the Forest Act'.
5. in Paragraph 2 (2) (c):
"(c) water areas,"
6. In Article 3 (3) (b), the word "competent 'is replaced by the word" competent' and the words "State Land Office or 'are deleted.
7. Paragraph 3 (4) reads as follows:
"(4) The user is a land tax payer if:
(a) the owner of the land is unknown; or
(b) the land shall be managed by the State Property Office or the Office for the Representation of the State in matters of property. ";
8. in Article 4 (1) (b):
"(b) land
1. owned by the municipality in whose territory they are located; or
2. burdened by the right of construction, if the builder is the municipality in whose territory they are located, '.
9. In Article 4 (1), the following points 9 to 11 are added at the end of point (g):
"the 9th Society of Disabled Citizens,
10th childcare facility in the child group under the law governing the provision of child care services in the child group,
11.
10. in Article 4 (1) (h), points 1 to 6 are deleted;
Points 7 to 12 shall become points 1 to 6.
11. in Article 4 (1) (j), the words "or zones close to nature" shall be inserted after the words "natural."
12. in Paragraph 4 (1) (k), at the end of point 1, the word "or" and "or" at the end of point 2 and point 3 shall be inserted;
13. in Article 4 (1) (l):
Contents
ČÁST PRVNÍ
Čl. I
„§ 156
„§ 343a
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
ČÁST ČTVRTÁ
Čl. VI
„§ 33n
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
Čl. X
ČÁST SEDMÁ
Čl. XI
ČÁST OSMÁ
Čl. XII
ČÁST DEVÁTÁ
Čl. XIII
„ČÁST PRVNÍ
„§ 1a
„§ 5a
„§ 6
„§ 10a
„§ 11
„ČÁST ČTVRTÁ
§ 11b
§ 11c
§ 11d
§ 11e
„§ 11f
„§ 12
„§ 12
„§ 12a
„§ 12ab
„§ 12e
„§ 12f
„ČÁST SEDMÁ
§ 16a
§ 16b
„§ 17a
Čl. XIV
ČÁST DESÁTÁ
Čl. XV
„§ 23i
§ 23j
„§ 30e
§ 30f
§ 30g
„§ 35bb
„§ 38ba
§ 38bb
§ 38bc
„§ 39
Čl. XVI
ČÁST JEDENÁCTÁ
Čl. XVII
„§ 9a
Čl. XVIII
ČÁST DVANÁCTÁ
Čl. XIX
Čl. XX
ČÁST TŘINÁCTÁ
Čl. XXI
„§ 2a
Čl. XXII
ČÁST ČTRNÁCTÁ
Čl. XXIII
Čl. XXIV
ČÁST PATNÁCTÁ
Čl. XXV
Čl. XXVI
ČÁST ŠESTNÁCTÁ
Čl. XXVII
„§ 21c
Čl. XXVIII
ČÁST SEDMNÁCTÁ
Čl. XXIX
ČÁST OSMNÁCTÁ
Čl. XXX
Čl. XXXI
ČÁST DEVATENÁCTÁ
Čl. XXXII
„§ 25a
Čl. XXXIII
ČÁST DVACÁTÁ
Čl. XXXIV
„§ 23
Čl. XXXV
ČÁST DVACÁTÁ PRVNÍ
Čl. XXXVI
Čl. XXXVII
ČÁST DVACÁTÁ DRUHÁ
Čl. XXXVIII
„§ 36a
Čl. XXXIX
ČÁST DVACÁTÁ TŘETÍ
Čl. XL
ČÁST DVACÁTÁ ČTVRTÁ
Čl. XLI
„§ 65
Čl. XLII
ČÁST DVACÁTÁ PÁTÁ
Čl. XLIII
„§ 5
Čl. XLIV
ČÁST DVACÁTÁ ŠESTÁ
Čl. XLV
ČÁST DVACÁTÁ SEDMÁ
Čl. XLVI
ČÁST DVACÁTÁ OSMÁ
Čl. XLVII
ČÁST DVACÁTÁ DEVÁTÁ
Čl. XLVIII
ČÁST TŘICÁTÁ
Čl. XLIX
Čl. L
ČÁST TŘICÁTÁ PRVNÍ
Čl. LI
Čl. LII
ČÁST TŘICÁTÁ DRUHÁ
Čl. LIII
ČÁST TŘICÁTÁ TŘETÍ
Čl. LIV
„HLAVA VII
§ 130h
§ 130i
§ 130j
§ 130k
§ 130l
§ 130m
§ 130n
HLAVA VIII
§ 130o
§ 130p
§ 130q
§ 130r
§ 130s
§ 130t
§ 130u
§ 130v
§ 130w
§ 130x
„HLAVA IX
§ 135zf
§ 135zg
§ 135zh
Čl. LV
Čl. LVI
ČÁST TŘICÁTÁ ČTVRTÁ
Čl. LVII
ČÁST TŘICÁTÁ PÁTÁ
Čl. LVIII
„§ 24a
§ 24b
§ 24c
§ 24d
„§ 32f
§ 32g
§ 32h
§ 32i
„§ 32j
§ 32k
§ 32l
„ČÁST DEVÁTÁ
§ 32m
§ 32n
§ 32o
§ 32p
§ 32q
§ 32r
Čl. LIX
ČÁST TŘICÁTÁ ŠESTÁ
Čl. LX
„§ 71i
§ 71j
§ 71k
„§ 77a
Čl. LXI
ČÁST TŘICÁTÁ SEDMÁ
Čl. LXII
Čl. LXIII
ČÁST TŘICÁTÁ OSMÁ
Čl. LXIV
Čl. LXV
ČÁST TŘICÁTÁ DEVÁTÁ
Čl. LXVI
Čl. LXVII
ČÁST ČTYŘICÁTÁ
Čl. LXVIII
„§ 9a
Čl. LXIX
ČÁST ČTYŘICÁTÁ PRVNÍ
Čl. LXX
Čl. LXXI
ČÁST ČTYŘICÁTÁ DRUHÁ
Čl. LXXII
Čl. LXXIII
ČÁST ČTYŘICÁTÁ TŘETÍ
Čl. LXXIV
Čl. LXXV
ČÁST ČTYŘICÁTÁ ČTVRTÁ
Čl. LXXVI
Čl. LXXVII
ČÁST ČTYŘICÁTÁ PÁTÁ
Čl. LXXVIII
Čl. LXXIX
ČÁST ČTYŘICÁTÁ ŠESTÁ
Čl. LXXX
Čl. LXXXI
ČÁST ČTYŘICÁTÁ SEDMÁ
Čl. LXXXII
„§ 6
Čl. LXXXIII
ČÁST ČTYŘICÁTÁ OSMÁ
Čl. LXXXIV
„§ 29
Čl. LXXXV
ČÁST ČTYŘICÁTÁ DEVÁTÁ
Čl. LXXXVI
ČÁST PADESÁTÁ
Čl. LXXXVII
Čl. LXXXVIII
ČÁST PADESÁTÁ PRVNÍ
Čl. LXXXIX
Čl. XC
ČÁST PADESÁTÁ DRUHÁ
Čl. XCI
ČÁST PADESÁTÁ TŘETÍ
Čl. XCII
„§ 9a
„§ 10a
§ 10b
§ 10c
„§ 13b
§ 13c
§ 13d
§ 13e
§ 13f
„§ 14
„§ 14a
„§ 16ba
§ 16bb
„§ 16d
„§ 17
„HLAVA IV
§ 17a
§ 17b
§ 17c
§ 17d
§ 17e
§ 17f
§ 17g
§ 17h
§ 17i
§ 17j
§ 17k
§ 17l
§ 17m
§ 17n
§ 17o
§ 17p
„§ 22
„§ 26a
„Díl 1
§ 27
§ 28
§ 29
§ 30
Díl 2
§ 31
§ 32
„§ 33
„§ 34
„§ 38a
„§ 44
„HLAVA V
Díl 1
§ 57
§ 58
Díl 2
§ 59
§ 60
§ 60a
§ 60b
§ 60c
Díl 3
§ 60d
§ 60e
§ 60f
„§ 68a
§ 68b
§ 68c
„§ 70
„§ 72
„§ 72a
§ 72b
§ 72c
§ 72d
„ČÁST ČTVRTÁ
HLAVA I
Díl 1
§ 73
§ 74
§ 75
Díl 2
§ 76
§ 77
Díl 3
Oddíl 1
§ 78
§ 79
Oddíl 2
§ 80
§ 81
§ 82
§ 83
§ 84
HLAVA II
§ 84a
§ 84b
§ 84c
§ 84d
§ 84e
§ 84f
§ 84g
§ 84h
„HLAVA I
Díl 1
§ 85
§ 86
§ 87
§ 88
Díl 2
§ 89
§ 90
§ 91
§ 92
§ 93
§ 94
§ 95
§ 96
§ 97
§ 98
Díl 3
§ 99
§ 100
§ 101
§ 102
§ 103
§ 104
§ 104a
Díl 4
§ 104b
§ 104c
§ 104d
§ 104e
§ 104f
§ 104g
„§ 112b
§ 112c
„§ 121b
„Díl 1
§ 122
§ 123
Díl 2
§ 123a
§ 123b
„§ 132a
Čl. XCIII
Čl. XCIV
ČÁST PADESÁTÁ ČTVRTÁ
Čl. XCV
„§ 4
Čl. XCVI
ČÁST PADESÁTÁ PÁTÁ
Čl. XCVII
Čl. XCVIII
ČÁST PADESÁTÁ SEDMÁ
Čl. CI
„§ 10a
Čl. CII
ČÁST PADESÁTÁ OSMÁ
Čl. CIII
ČÁST PADESÁTÁ DEVÁTÁ
Čl. CIV
„§ 2a
„§ 20ab
„§ 43ba
„§ 47a
Čl. CV
ČÁST ŠEDESÁTÁ
Čl. CVI
ČÁST ŠEDESÁTÁ PRVNÍ
Čl. CVII
ČÁST ŠEDESÁTÁ DRUHÁ
Čl. CVIII
ČÁST ŠEDESÁTÁ TŘETÍ
Čl. CIX
Čl. CX
ČÁST ŠEDESÁTÁ ČTVRTÁ
Čl. CXI
„§ 18a
ČÁST ŠEDESÁTÁ PÁTÁ
Čl. CXII
ČÁST ŠEDESÁTÁ ŠESTÁ
Čl. CXIII
ČÁST ŠEDESÁTÁ SEDMÁ
Čl. CXIV
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Regulation Information
| Citation | Act No. 349 / 2023 Coll., amending certain laws in connection with the consolidation of public budgets |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Banking, Money
Customs law
Securities
Social security benefits
Transport
Precious metals and precious stones
Finance
Mining
Civil law
Civil law substantive
Civil law of procedure
Commercial law
Fees
Social security law
Advertising, Marketing, Promotion
Budget
Self-administration
Education, Education, Education
Social Services, Social Assistance
Judicial and Public Prosecutor's Office
Governance of the national economic sectors
Administration of state (national) property
Administrative offences
Administrative law
Telecommunications, Communications, Mail
Criminal law
Criminal law
Constitutional (state) law
Science and research
Old age insurance, Old age pension
Health
Parliamentary Paper:
Paper No. 488
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