Act No. 362 / 2009 Coll.
Act amending certain laws in connection with the draft Act on the State Budget of the Czech Republic 2010
Valid
Law
Effective from 01.01.2010
Contents
ČÁST PRVNÍ
Čl. I
ČÁST DRUHÁ
Čl. II
Čl. III
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
Čl. VI
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
㤠15b
Čl. X
ČÁST SEDMÁ
Čl. XI
㤠17
§ 18
Čl. XII
ČÁST OSMÁ
Čl. XIII
㤠21a
㤠29a
㤠37a
㤠40a
Čl. XIV
ČÁST DESÁTÁ
Čl. XVI
ČÁST JEDENÁCTÁ
Čl. XVII
ČÁST DVANÁCTÁ
Čl. XVIII
ČÁST TŘINÁCTÁ
Čl. XIX
ČÁST ČTRNÁCTÁ
Čl. XX
㤠3c
ČÁST PATNÁCTÁ
Čl. XXI
㤠39o
§ 39p
Čl. XXII
ČÁST ŠESTNÁCTÁ
Čl. XXIII
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362
THE LAW
of 5 October 2009
amending certain laws in connection with the draft Act on the State Budget of the Czech Republic for 2010
Parliament has decided on this law of the Czech Republic:
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. 112 / 2006 Coll., Act No. 186 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.
1. In Paragraph 6 (2) (a), "CZK 0,10" is replaced by "CZK 0,20."
2. in § 6 (2) (b), "CZK 1,00" is replaced by "CZK 2,00";
3. In Paragraph 6 (2) (c), "CZK 0,10" is replaced by "CZK 0,20";
4. In Paragraph 11 (1) (a), the amount "1 CZK" is replaced by "2 Kč."
5. In Paragraph 11 (1) (b), the amount "3 CZK" is replaced by "6 CZK" and the amount "1 CZK" is replaced by "2 CZK."
6. In Paragraph 11 (1) (c), "4 CZK 'is replaced by" 8 CZK'.
7. In Paragraph 11 (1) (d) (1), "1 CZK" is replaced by "2 CZK."
8. In Paragraph 11 (1) (d) (2), the amount "5 CZK" is replaced by "10 CZK."
9. In Paragraph 11 (1) (e), the amount "3 CZK" is replaced by "6 CZK."
10. In Paragraph 11 (1) (f), "1 CZK" is replaced by "2 CZK."
11. in Article 16a, the current text shall become paragraph 1 and the following paragraph 2 shall be added:
"(2) In 2009, a general binding decree may be issued for the 2010 tax period pursuant to the provisions of § 4 (1) (v), § 6, 11 and 12 until 30 November 2009 with effect from 1 January 2010. '
Amendment of the Income Tax Act
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 6, No 5, No 5, 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 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 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 6, No 5, No 5, No 6, No 6, No 5, No 6, No 6, No 6, No 5, No 6, No 5, No 5, No 5, No 5, No 6,
1. in Paragraph 6 (9) (r):
"(r) in-kind transactions provided under special legislation6g) to representatives of state power and certain state bodies, judges and Members of the European Parliament elected in the Czech Republic,"
2. in Article 6 (9), the following point (s) is inserted after point (r):
"(s) reimbursement of expenditure equivalent to declared expenditure provided for under special legislation6g) to representatives of State power and certain State institutions, judges and Members of the European Parliament elected on the territory of the Czech Republic
1. expenditure on air transport at home,
2. expenditure on transport on foreign roads connected with the performance of duties;
3. catering expenses at home,
4. catering and certain other expenditure on foreign travel,
5. Expenditure on accommodation at home,
6. accommodation expenses on foreign trips,
7. expenditure on temporary accommodation at the place of residence of the institution in which it performs its duties;
8. expenditure on professional and administrative work,
9. expenditure on the work of a guide or personal assistant, ';
Points (s) and (t) shall be renumbered as points (t) and (u).
3. In Article 6 (11), the first sentence is deleted.
4. Paragraph 7 (7) reads as follows:
"(7) If the taxpayer does not apply the expenditure evidently incurred to achieve, secure and maintain income, he may apply the expenditure, with the exception referred to in § 11 or 12, at the rate of:
(a) 80% of the income referred to in paragraph 1 (a) and paragraph 1 (b) of the income from the trade in craft;
(b) 60% of the income referred to in paragraph 1 (b), with the exception of the income from the craft trade,
(c) 40% of the income referred to in paragraph 1 (c) or of the income referred to in paragraph 2 (a), with the exception of the income referred to in paragraph 6, or of the income referred to in paragraph 2 (b) to (d).
The method of applying the expenditure referred to in this paragraph shall not be amended retroactively. ';
Transitional provision
The current legislation shall apply to the tax liability for income tax for the tax period preceding the date of entry into force of this Act and to the tax period which began in 2009 as well as to the rights and obligations related thereto.
Amendment of the law amending the law on compulsory alcohol labelling and the Income Tax Act
In Act No. 289 / 2009 Coll., amending Act No. 676 / 2004 Coll., on compulsory marking of alcohol and amending Act No. 586 / 1992 Coll., on income taxes, as amended, and Act No. 586 / 1992 Coll., on income taxes, as amended, Part Two is deleted.
Amendment of the Excise Tax Act
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 379 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 310 / 2008 Coll., Act No. 245 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. In Paragraph 48 (1) of the column "Rate of tax '," 11 840' is replaced by "12 840 'and" 9 950' is replaced by "10 950 '.
2. in Article 48 (3), (6), (13) and (17), "11 840" is replaced by "12 840."
3. In Paragraph 48 (5), "6 866 'is replaced by" 7 665'.
4. In Paragraph 48 (18), "9 950 'is replaced by" 10 950'.
5. In Section 70 of the column "Rate of tax ', the number" 26 500' is replaced by "28 500 'and the number" 13 300' is replaced by "14 300 '.
6. In Section 85 (1) of the column "Rate of tax in CZK / hl for each whole percentage of extract of the original youth ', the number" 24,00', the number "32,00 ', the number" 12,00', the number "14,40 ', the number" 19,20', the number "16,80 ', the number" 22,40', the number "19,20 ', the number" 25,60' and the number "21,60 ', the number" 28,80' are replaced by the number "22,40 '.
7. In Paragraph 104 (1), in the column "Fixed part ', the number" 1,03' is replaced by "1,07 ', the number" 1 280,00' is replaced by "1 340,00 'and in the column" Minimum' the number "1,92 'is replaced by" 2,01'.
Transitional provisions
1. The provision of tax pursuant to Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, provided that those persons increase the security of the tax within 60 days of the date of entry into force of this Act to correspond to the security of the tax provided under Act No 353 / 2003 Coll., as effective from the date of entry into force of the Act.
2. If, after the date of entry into force of this Act, there is a change in the method of securing the tax provided to the tax warehouse operator, those persons:
(a) submit, within 15 days of the date of entry into force of this Act, to the Customs Directorate through the Customs Office, a proposal to amend the method of securing the tax; and
(b) provide, within 15 days of the date of the acquisition of legal power, a decision to change the method of securing the tax in accordance with this Decision;
otherwise the permit to operate the tax warehouse issued pursuant to § 20 of Act No. 353 / 2003 Coll., as effective by the date of entry into force of this Act, expires on the date of entry into force of the Act.
3. The Customs Directorate shall decide on a proposal to amend the method of securing the tax referred to in point 2 within 30 days of the date of initiation of the procedure. An appeal may be lodged against that decision within 10 days of its notification; the appeal against the decision has suspensory effect.
4. The security of the tax granted for the transport of selected products under the conditional exemption scheme or for the transport of selected products exempt from tax, initiated before the date of entry into force of this Act and terminated after the date of entry into force of this Act, shall be deemed to be the security of the tax granted in accordance with Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act.
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 124.
1. In Paragraph 37 (1) and (2), "19 'is replaced by" 20' and "9 'is replaced by" 10'.
2. In Paragraph 38 (4), "19 'is replaced by" 20' and "9 'is replaced by" 10'.
3. in Paragraph 47 (1) (a), "19" is replaced by "20."
4. In Paragraph 47 (1) (b), "9 'is replaced by" 10'.
Transitional provisions
1. The existing legislation shall apply to the tax obligations on value added tax for the tax period preceding the date of entry into force of this Act, as well as to the rights and obligations related thereto.
2. The payer who supplies electricity, gas, water, heat, cold or telecommunications services shall be entitled to make an exceptional deduction from the measuring equipment on 31 December 2009 for the accounting period covering both the part of 2009 and the part of 2010, or to calculate consumption on the supply of electricity, gas, water, heat and cold and the provision of telecommunications services on 31 December 2009, even if the deduction from the measuring equipment is made after that date. In such cases, for consumption for the period until 31 December 2009, the payer shall apply the tax rate applicable until 31 December 2009 and for consumption for the period from 1 January 2010, the payer shall apply the tax rate applicable from 1 January 2010.
3. A payer who has incurred an obligation to grant payment tax received before the date on which the taxable transactions were carried out, and not later than 31 December 2009, shall apply the rate of value added tax applicable on the date on which the value added tax was to be paid on the date on which the tax was to be paid.
4. For financial lease contracts that were concluded before 31 December 2008 pursuant to Act No. 235 / 2004 Coll., as effective until 31 December 2008, and whose subject matter was transferred to the lessee until 31 December 2008, the tax rate applicable until 31 December 2008 shall apply after 1 January 2010.
Amendment of the Social Security Insurance Act and contribution to the State Employment Policy
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 15 / 2004, Act No. 16 / 2000 Coll., Act No. 16 / 2000 Coll.
1. in Article 7 (1) (a) (1) and in Article 9 (2) and (5), "2009" is replaced by "2010."
2. in Article 7 (1) (a) (1), (2) and (2) and in Article 9 (3), (4) and (5), "2010" is replaced by "2011."
3. In the second sentence of Article 15 (1), "(15a) 'is replaced by" (15a and 15b)'.
4. the following Section 15b is inserted after Section 15a:
For the period from 1 January 2010 to 31 December 2010, the maximum assessment basis under Article 15a (1) and (5) shall be an amount equal to 72 times the average wage. '
5. Paragraph 21a, including the title, shall be deleted.
Transitional provisions
1. Social security contributions and contributions to state employment policy for the calendar months before 2011 are paid by employers pursuant to Act No. 589 / 1992 Coll., as effective until 31 December 2010.
2. The discount on insurance premiums pursuant to § 21a of Act No. 589 / 1992 Coll., as effective until the date of entry into force of this Act, is last valid for December 2009.
Amendment of the State Social Support Act
Act No. 1 / 2006, Act No. 1 / 2006, Act No. 2 / 1997 Coll., Act No. 2 / 2004 Coll., Act No. 492 / 2004 Coll., Act No. 461 / 2004 Coll., Act No. 46 / 2004 Coll., Act No. 54 / 2002 Coll., Act No. 54 / 2002 Coll., Act No. 453 / 2003 Coll., Act No. 53 / 2003 Coll., Act No. 13 / 2004 Coll., Act No. 54 / 2003 Coll.
Article 17 and 18, including the headings, read:
Conditions for entitlement to child allowance
Entitlement to an allowance for a child shall be granted to an uninsured child if the income in the family does not exceed the product of the family minimum and the coefficient of 2,40.
Amount of child allowance
The amount of the child allowance shall be in respect of a calendar month, if it is an uninsured child of age.
| a) do 6 let | 500 Kč, |
| b) od 6 do 15 let | 610 Kč, |
| c) od 15 do 26 let | 700 Kč.“. |
Transitional provisions
1. The child allowance according to § 17 and 18 belonging before the date of entry into force of this Act pursuant to Act No. 117 / 1995 Coll., as effective until the date of entry into force of this Act, is last due in December 2009.
2. The employment authorities shall, within one month of the date of entry into force of this Act, provide for a new entitlement to the child allowance and its amount pursuant to Sections 17 and 18 of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act.
3. At the latest by the date of payment of the child allowance due for the month of January 2010, the labour authorities shall deliver a written communication amending the child allowance pursuant to Sections 17 and 18 of Act No. 117 / 1995 Coll., as effective from the date of entry into force of this Act. This communication shall not be delivered to its own hands.
4. By 31 January 2011, the employment authorities shall redetermine the amount of the parental contribution pursuant to § 32 (1) (b) of Act No. 117 / 1995 Coll., as effective from the date of entry into force of the Act.
Amendment to the sickness insurance law
Act No. 187 / 2006 Coll., on sickness insurance, as amended by Act No. 585 / 2006 Coll., Act No. 181 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 239 / 2008 Coll., Act No. 305 / 2008 Coll., Act No. 306 / 2008 Coll., Act No. 479 / 2008 Coll., Act No. 2 / 2009 Coll., Act No. 41 / 2009 Coll., Act No. 158 / 2009 Coll., Act No. 227 / 2009 Coll., Act No. 302 / 2009 Coll. and Act No. 303 / 2009 Coll., is amended as follows:
1. The following Section 21a is inserted after Section 21:
In the period from 1 January 2010 to 31 December 2010, the first reduction limit of 90% shall be calculated for the adjustment of the daily assessment basis referred to in Article 21 (1) (b) for the calculation of monetary aid in maternity and compensatory allowance in pregnancy and maternity. '
2. The following Section 29a is inserted after Paragraph 29:
The sickness allowance per calendar day for the period from 1 January 2010 to 31 December 2010 shall be 60% of the daily assessment base. ';
3. The following Section 37a is inserted after Section 37:
The amount of monetary assistance in maternity for the calendar day in the period from 1 January 2010 to 31 December 2010 shall be 60% of the daily assessment base. ';
4. The following Section 40a is inserted after Paragraph 40:
In the period from 1 January 2010 to 31 December 2010, the period of support for nursing care referred to in § 40 (1) (a) shall not exceed 6 calendar days and under § 40 (1) (b) shall not exceed 13 calendar days. The support period shall begin on the fourth day of the need for care or care. ';
Transitional provisions
1. If entitlement to sickness, maternity benefit or compensatory allowance is established before 1 January 2010 and continues after 31 December 2009, the amount of this benefit shall be adjusted for the calendar day from 1 January 2010 pursuant to § 21a, 29a and 37a of Act No. 187 / 2006 Coll., as effective from 1 January 2010.
2. Where there is a need for treatment (care) before 1 January 2010 and continues after 31 December 2009, the treatment shall be paid under conditions and for a period of time in accordance with the rules applicable until 1 January 2010; This applies even if the need for care was established before 1 January 2010 and continues after 31 December 2009 and during this treatment the second of the authorised takes over the treatment (care) or stops running the support period.
Amendment to the Employment Act
In Act No. 435 / 2004 Coll., as amended by Act No. 168 / 2005 Coll., Act No. 202 / 2005 Coll., Act No. 253 / 2005 Coll., Act No. 350 / 2005 Coll., Act No. 382 / 2005 Coll., Act No. 413 / 2005 Coll., Act No. 428 / 2005 Coll., Act No. 444 / 2005 Coll., Act No. 495 / 2005 Coll., Act No. 362 / 2007 Coll., Act No. 109 / 2006 Coll., Act No. 112 / 2006 Coll., Act No. 115 / 2006 Coll., Act No. 181 / 2007 Coll., Act No. 165 / 2006 Coll., Act No. 214 / 2006 Coll.
Amendment to the Act on Promoting Economic Growth and Social Stability
Act No. 326 / 2009 Coll., on Promoting Economic Growth and Social Stability, is amended as follows:
1. Part Two and points 3 and 4 of Article 11 shall be deleted;
2. In Part Fourteenth of Article XVIII, point (b) is deleted and the designation (a) is deleted and at the end the comma is replaced by a dot.
Amendment of the Act on the General Health Insurance Company of the Czech Republic
Act No. 551 / 1991 Coll., on the General Health Insurance Company of the Czech Republic, as amended by Act No. 592 / 1992 Coll., Act No. 10 / 1993 Coll., Act No. 60 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll., Act No. 305 / 1997 Coll., Act No. 93 / 1998 Coll., Act No. 127 / 1998 Coll., Act No. 69 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 117 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 455 / 2003 Coll., Act No. 438 / 2004 Coll., Act No. 117 / 2006 Coll.
1. In Article 2, the following paragraph 4 is added:
"(4) The insurance undertaking shall not, in the case of the recruitment of insured persons, even if the recruitment is carried out through third parties, grant or offer to such insured persons any cash or non-cash benefits in connection with the registration of the insurance undertaking or any other advantage in excess of that granted to its public health insurers, even if such benefits or benefits are paid from sources other than those resulting from public health insurance. ';
2. In the first sentence of § 24b (1), the words "and the infringement of the obligations referred to in § 2 (4) shall be inserted after the words" up to 500 000 CZK. "
Amendment of the Act on departmental, branch, corporate and other health insurance companies
Act No. 280 / 1992 Coll., on departmental, branch, corporate and other health insurance companies, as amended by Act No. 10 / 1993 Coll., Act No. 15 / 1993 Coll., Act No. 60 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll., Act No. 93 / 1998 Coll., Act No. 127 / 1998 Coll., Act No. 225 / 1999 Coll., Act No. 220 / 2000 Coll., Act No. 261 / 2007 Coll., and Act No. 296 / 2007 Coll., is amended as follows:
1. In Article 5, the following paragraph 4 is added:
"(4) The employer's insurance undertaking shall not, in the case of the recruitment of insured persons, provide or offer to such insured persons any cash or non-cash benefits or any other advantage in excess of those provided to its public health insurance insured persons, even if such benefits or benefits are paid from sources other than those resulting from public health insurance. ';
2. In the first sentence of Paragraph 23a (1), the words "and the infringement of the obligations referred to in Section 5 (4) shall be inserted after the words" up to 500 000 CZK. "
Amendment to the General Health Insurance Insurance Act
Act No. 592 / 1992 Coll., on the insurance of general health insurance, as amended by Act No. 10 / 1993 Coll., Act No. 15 / 1993 Coll., Act No. 161 / 1993 Coll., Act No. 53 / 2004 Coll., Act No. 123 / 2005 Coll., Act No. 81 / 1994 Coll., Act No. 59 / 1995 Coll., Act No. 149 / 1996 Coll., Act No. 48 / 1997 Coll., Act No. 53 / 2004 Coll., Act No. 41 / 2002 Coll., Act No. 176 / 2002 Coll., Act No. 309 / 2002 Coll., Act No. 492 / 2000 Coll.
1. In Paragraph 3 (15), the word 'forty-eight times' is replaced by 'seventy-two times'.
2. In Article 3a (2), the word "forty-eight times' is replaced by" seventy-two times'.
3. In Article 3a (5), the word "forty-eight times' is replaced by" seventy-two times'.
4. Paragraph 3c, including footnote 37, reads:
(1) The assessment basis for insurance premiums paid by the State for the person for whom, under the special legislature37) is paid by the State, is set at CZK 5 355 per calendar month.
(2) The amount of the assessment base referred to in paragraph 1 may be amended by the Government by its regulation by 30 June each time, with effect from 1 January of the following year. taking into account the development of the average wage published by the Czech Statistical Office, the possibilities of the state budget and the development of the financial balance of public health insurance.
37) Act No. 48 / 1997 Coll., as amended. '
Amendment to the Public Health Insurance Act
Contents
ČÁST PRVNÍ
Čl. I
ČÁST DRUHÁ
Čl. II
Čl. III
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
Čl. VI
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
㤠15b
Čl. X
ČÁST SEDMÁ
Čl. XI
㤠17
§ 18
Čl. XII
ČÁST OSMÁ
Čl. XIII
㤠21a
㤠29a
㤠37a
㤠40a
Čl. XIV
ČÁST DESÁTÁ
Čl. XVI
ČÁST JEDENÁCTÁ
Čl. XVII
ČÁST DVANÁCTÁ
Čl. XVIII
ČÁST TŘINÁCTÁ
Čl. XIX
ČÁST ČTRNÁCTÁ
Čl. XX
㤠3c
ČÁST PATNÁCTÁ
Čl. XXI
㤠39o
§ 39p
Čl. XXII
ČÁST ŠESTNÁCTÁ
Čl. XXIII
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Regulation Information
| Citation | Act No. 362 / 2009 Coll., amending certain laws in connection with the draft Act on the State Budget of the Czech Republic for 2010 |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.10.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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