Decree of the Ministry of Industry and Trade No. 360 / 2002 Coll.
Decree of the Ministry of Industry and Trade establishing the method of creating a reserve to ensure the decommissioning of a nuclear installation or a Category III or Category IV workplace
Valid
Order
Effective from 01.01.2003
Text versions:
01.01.2003
15.08.2002
360
DECLARATION
Ministry of Industry and Trade
of 19 July 2002
establishing the method of creating a reserve to ensure the decommissioning of a nuclear installation or a Category III or Category IV site
The Ministry of Industry and Trade, in agreement with the State Office for Nuclear Safety and the Ministry of Finance, provides, pursuant to Paragraph 47 (9), for the implementation of Section 18 (1) (h) of Act No. 18 / 1997 Coll., on the Peaceful Use of Nuclear Energy and Ionising Radiation (Atomic Act) and on the amendment and addition of certain laws, as amended by Act No. 13 / 2002 Coll., hereinafter referred to as "the Act":
This decree regulates the method of creating a reserve for decommissioning (hereinafter referred to as the "decommissioning reserve ') of a nuclear installation or site III or IV category.1)
(1) The holder of a permit for the operation of a nuclear installation involving a fissile chain reaction reactor constitutes a exclusion reserve for the tax period (2) as a proportion of the estimated total decommissioning costs to the number of years elapsed since the stage of the active testing permit (3) until the expected closure of decommissioning.
(2) The holder of an authorisation to operate a Category III or Category IV workplace, with the exception of the holder of the authorisation referred to in paragraph 1, shall constitute a disposal reserve for the tax period as a proportion of the estimated total decommissioning costs to the number of years elapsed since the authorisation under Paragraph 9 (1) (d) of the Act was issued until the expected closure of decommissioning.
(3) The authorisation holders referred to in paragraphs 1 and 2 shall constitute a disposal reserve if the estimated total cost of the disposal reserve verified by the Radioactive Waste Storage Administration exceeds CZK 300,000.
(4) When updating the estimate of decommissioning costs (hereinafter referred to as "cost updates'), the authorisation holders referred to in paragraphs 1 and 2 shall constitute the disposal reserve for the tax period in which the costs were updated as a proportion of the difference between the updated costs and the decommissioning funds already created to the number of years remaining until the expected closure of decommissioning.
(5) The number of years applicable to the calculation of the decommissioning reserve for the tax period shall include the year in which the authorisation referred to in paragraphs 1 and 2 was issued and shall not include the year of the expected closure of the decommissioning. The settlement of decommissioning provisions shall be carried out in such a way that the reserve funds are spent no later than the tax period of the closure of decommissioning.
This Decree shall take effect on 1 January 2003.
Minister:
Ing. Rusnok v. r.
1) Decree No. 307 / 2002 Coll., on Radiation Protection.
2) Section 3 of Act No. 593 / 1992 Coll., on Reserves for the Determination of the Income Tax Base.
3) Paragraph 2 (4) (b) of Decree No. 106 / 1998 Coll., on the safeguarding of nuclear safety and radiation protection of nuclear installations when putting them into service and their operation.
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Regulation Information
| Citation | Decree of the Ministry of Industry and Trade No. 360 / 2002 Coll., establishing the method of creating a reserve to ensure the decommissioning of nuclear equipment or a Category III or Category IV workplace |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.08.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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