Act No. 391 / 2015 Coll.
Act amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on the Budget Determination of Taxes), as amended
Valid
Law
Effective from 01.01.2016
391
THE LAW
of 16 December 2015
amending Act No 243 / 2000 Coll., on the budgetary determination of the revenue of certain taxes to local authorities and certain national funds (Law on the budgetary 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 proceeds of certain taxes to the local authorities and certain national funds (Act on the Budget Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 387 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 295 / 2012 Coll., Act No. 500 / 2012 Coll., Act No. 500 / 2012 Coll., Act No. 267 / 2014 Coll., is amended as follows:
1. in Paragraph 3 (1) (b):
"(b) a share of 8,92% of the national gross return on value added tax,"
2. in Articles 3 (1) (f) and 4 (10), "(h)" shall be replaced by "(g)."
3. in Paragraph 4 (1) (b):
"(b) a share of 21,4% of the national gross return on value added tax,"
4. in Article 4 (1), point (g) shall be deleted;
Points (h) and (i) shall be renumbered as points (g) and (h).
5. in Paragraph 4 (11) (c), "(i)" shall be replaced by "(h)";
Transitional provisions
1. When determining the shares of the counties in tax revenue and the transfer of tax revenue to which the counties were entitled pursuant to Act No. 243 / 2000 Coll., as effective before the date of entry into force of this Act, and which were not transferred to the budgets of the counties before the date of entry into force of this Act, the Act No. 243 / 2000 Coll., as effective before the date of entry into force of the Act, is followed.
2. In determining the shares of municipalities in tax revenue and the transfer of tax revenue to which the municipalities were entitled pursuant to Act No. 243 / 2000 Coll., as effective before the date of entry into force of the Act, I points 2 to 5 of this Act and which were not transferred to the budgets of the municipalities before the date of entry into force of Article 4 (1) of the Act. I, points 2 to 5 of this Act, shall be followed in accordance with Act No. 243 / 2000 Coll., as effective before the date of entry into force of the Act. I points 2 to 5 of this law.
Efficacy
This Act shall take effect on 1 January 2016, with the exception of points 2 to 5 of Article I and point 2 of Article II, which shall take effect on 1 January 2017.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 391 / 2015 Coll., amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on Budgetary Determination of Taxes), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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