Decree No. 385 / 2024 Coll.
Decree amending Decree No. 412 / 2021 Coll., on the budget structure, as amended
Valid
Effective from 01.01.2025
Text versions:
01.01.2025
12.12.2024
385
DECLARATION
of 9 December 2024
amending Decree No 412 / 2021 Coll., on budgetary composition, as amended
The Ministry of Finance sets out, pursuant to Article 2a (4) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 484 / 2020 Coll., and pursuant to § 2 (3) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 484 / 2020 Coll.:
Decree No. 412 / 2021 Coll., on the budget structure, as amended by Decree No. 402 / 2022 Coll. and Decree No. 348 / 2023 Coll., is amended as follows:
1. In Article 8 (1), the word 'means' is deleted and at the end of the text of the paragraph the words' after the damage caused 'are added.
2. Paragraph 8 (3) is deleted.
3. In Article 9, at the end of paragraph 2, the following sentence is added: "The costs of compensation for non-damages and the costs of compensation for damages caused by unlawful decisions or by maladministration in the exercise of public authority are transfers."
4. In Annex No 2, in the title to heading 11, the words "and certain other direct taxes' shall be inserted after the words" income '.
5. In Annex No 2, the following subgrouping of items 113 is inserted after entry 1123:
"Sub-grouping of items 113 - Revenue from certain other direct taxes
Item 1131 - Revenue from top-up taxes'.
6. In Annex 2, the following subgrouping of items 417 is inserted after entry 4160:
"Sub-grouping of items 417 - Receipt of non-injurious compensation and receipt of compensation for damage caused by unlawful decision or maladministration in the exercise of public authority
Item 4171 - Receipt of non-injurious refunds
Item 4172 - Receipt of compensation for damage caused by unlawful decision-making or maladministration in the exercise of public authority '.
7. In Annex No 2, the following entry 5905 is inserted after entry 5904:
"Item 5905 - Expenditure on interest-bearing transactions'.
Efficacy
This Decree shall take effect on 1 January 2025.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 385 / 2024 Coll., amending Decree No. 412 / 2021 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.12.2024 |
|---|---|
| Effective from | 01.01.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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