Act No. 377 / 2007 Coll.
Act amending Act No. 243 / 2000 Coll., on the budgetary determination of the yield of certain taxes to local authorities and certain state funds (Act on the budgetary determination of taxes), as amended
Valid
Law
Effective from 01.01.2008
Text versions:
01.01.2008
31.12.2007
377
THE LAW
of 6 December 2007
amending Act No 243 / 2000 Coll., on the budgetary determination of the yield of certain taxes to local authorities and certain state funds (Act on the Budget Determination of Taxes), as amended
Parliament has decided on this law of the Czech Republic:
Act No. 243 / 2000 Coll., on the budgetary determination of the yield of certain taxes to the local authorities and certain state funds (Act on the budgetary determination of taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 387 / 2004 Coll. and Act No. 1 / 2005 Coll., is amended as follows:
1. in Article 4 (1) (b) to (f), "20,59" is replaced by "21,4."
2. Paragraph 4 (2) reads as follows:
"(2) The percentage by which municipalities, with the exception of the capital of Prague, Plzeň, Ostrava and Brno (hereinafter referred to as" other municipalities ") participate in the percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f) shall be calculated as the sum of:
(a) the ratio of the total area of the cadastral territory of the municipality to the total area of the cadastral territory of all municipalities, expressed as a percentage multiplied by 0,03;
(b) the ratio of the population of the municipality to that of all municipalities, expressed as a percentage and multiplied by a coefficient of 0,03;
(c) the ratio of the multiple of the successive transitions calculated for the municipality by means of the successive transitions coefficients, to the sum of the multiples of the successive transitions calculated for the other municipalities, expressed as a percentage multiplied by the coefficient 0,94 and multiplied by the total percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f); this total percentage shall be calculated as specified in paragraph 4. ';
3. In Article 4, the following paragraphs 3 to 7 are inserted after paragraph 2:
"(3) The coefficients of successive transitions and multiples of successive transitions (paragraph 2 (c)) are set out in Annex 2 to this law.
(4) The total percentage by which the other municipalities are involved in the part of the national gross tax revenue referred to in paragraph 1 (b) to (f) shall be determined by means of a fraction in which the numerator shall indicate the multiple of the conversion rate for the other municipalities listed in Annex 3 to this Act and the total population of the other municipalities and the denominator shall be the sum of the multiples of the respective conversion rates listed in Annex 3 to this Act and the population of the capital of Prague, Plzeň, Ostrava, Brno and other municipalities.
(5) The percentage by which the capital of Prague, Plzeň, Ostrava and Brno participate in the percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f) shall be calculated as the sum of:
(a) the ratio of the total area of the cadastral territory of the municipality to the total area of the cadastral territory of all municipalities, expressed as a percentage multiplied by 0,03;
(b) the ratio of the population of the municipality to that of all municipalities, expressed as a percentage and multiplied by a coefficient of 0,03;
(c) the ratio of multiple of the relevant conversion rate referred to in Annex 3 to this Act and corresponding to the capital of Prague, Plzeň, Ostrava or Brno and the population of the capital of Prague, Plzeň, Ostrava or Brno to the sum of the multiples of the respective conversion rates listed in Annex 3 to this Act and the population of the capital of Prague, Plzeň, Ostrava, Brno and other municipalities, expressed as a percentage and multiplied by a coefficient of 0,94.
(6) When determining the population of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5, it shall be based on the state as at 1 January of the current year indicated in the balance sheet of the population of the Czech Republic prepared by the Czech Statistical Office on 1 January of the current year.
(7) In determining the area of the cadastral territory of the municipality for the purposes of the calculations referred to in paragraphs 2 to 5, the data shall be based on the data of the Czech office of surveying and cadastral on 1 January of the current year. "
Paragraphs 3 and 4 shall be renumbered paragraphs 8 and 9.
4. Paragraph 4 (9) reads as follows:
"(9) The Ministry of Finance will issue a decree issued in agreement with the Czech Statistical Office and the Czech Regional and Catastral Office, with effect from 1 September of the current year
(a) the total percentage by which the other municipalities participate in the part of the national gross tax revenue referred to in paragraph 1 (b) to (f);
(b) the percentage by which individual municipalities participate in the percentage of the national gross tax revenue referred to in paragraph 1 (b) to (f);
(c) the percentage by which each municipality is involved in the tax yield referred to in paragraph 1 (i), determined according to the ratio of the number of employees in the municipality, as shown in the Annex to the accounting of the income tax on dependent activities and on the functional benefits under the Income Tax Act 9a), to the total number of employees thus declared in the Czech Republic, according to the situation as at 1 December of the immediately preceding calendar year. "
5. Annex 2 shall read as follows:
"Annex No 2 to Act No. 243 / 2000 Coll.
Coefficient of successive transitions and multiples of successive transitions
| Obce s počtem obyvatel od – do obyvatel | Koeficienty postupných přechodů | Násobek postupných přechodů |
|---|---|---|
| 0 – 300 | 1,0000 | 1,0000 x počet obyvatel obce |
| 301 – 5 000 | 1,0640 | 300 + 1,0640 x počet obyvatel z počtu obyvatel obce přesahujících 300 |
| 5001 – 30 000 | 1,3872 | 5 300,8+1,3872 x počet obyvatel z počtu obyvatel obce přesahujících 5 000 |
| 30 001 – a více | 1,7629 | 39 980,8 +1,7629 x počet obyvatel z počtu obyvatel obce přesahujících 30 000 |
6. Annex 3 shall read as follows:
"Annex 3 to Act No. 243 / 2000 Coll.
| Přepočítací koeficient | |
|---|---|
| Hlavní město Praha | 4,2098 |
| Plzeň | 2,5273 |
| Ostrava | 2,5273 |
| Brno | 2,5273 |
| Ostatní obce | 1,0000 |
Transitional provisions
1. In determining the shares of municipalities in tax revenue and transfer of tax revenue to which the municipalities were entitled until 31 December 2007 pursuant to Act No. 243 / 2000 Coll., as effective until the date of entry into force of this Act, and which were not transferred to the municipal budgets until 31 December 2007, the existing legislation shall be followed.
2. For the first time, the Decree pursuant to Article 4 (9) of Act No. 243 / 2000 Coll., as effective from the date of entry into force of this Act, will be issued in such a way as to take effect on 1 January 2008 with the population of municipalities and the area of the cadastral territories of municipalities on 1 January 2007 and the number of employees on 1 December 2006.
Efficacy
This Act shall take effect on 1 January 2008.
Wolf
Klaus v. r.
Topolánek v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 377 / 2007 Coll., amending Act No. 243 / 2000 Coll., on the budgetary determination of the yield of certain taxes to local authorities and certain state funds (Act on the Budget Determination of Taxes), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2007 |
|---|---|
| Effective from | 01.01.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0