Act No 479 / 2003 Coll.
Act amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and Act No. 353 / 2003 Coll., on Consumer Taxes
Valid
Law
Effective from 01.01.2004
479
THE LAW
of 16 December 2003
amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and Act No. 353 / 2003 Coll., on Consumer Taxes
Parliament has decided on this law of the Czech Republic:
Amendment of the budgetary rules law
Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 493 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 187 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 202 / 2002 Coll. and Act No. 320 / 2002 Coll., is amended as follows:
1. in Paragraph 3 (e):
"(e) the unauthorised use of State budget funds, other State funds, funds provided from the State budget, State financial assets, the State Fund or the National Fund, their supply, the execution of which has infringed the obligation laid down by law, by decision or, where appropriate, by agreement on the provision of such funds, or by breach of the conditions under which the funds were provided;"
2. in Article 3, at the end of point (i), the dot is replaced by a comma and the following points (j) and (k) are added:
"(j) a programme or project co-financed by the budget of the European Union, a set of substantive, time and financial conditions for actions to achieve the objectives set by the European Communities, through the Structural Funds, (4a) Cohesion Fund (4b) or support for rural development, (4c)
(k) the funds of the State Budget as well as the funds received by the organisation of the State from abroad and issued through the State Budget.
(4a) Council Regulation (EC) No 1260 / 1999 of 21 June 1999 laying down general provisions on the Structural Funds, as amended by Council Regulation (EC) No 1447 / 2001.
(4b) Council Regulation (EC) No 1164 / 1994 of 16 May 1994 establishing a Cohesion Fund, as amended by Council Regulations (EC) No 1264 / 1999 and (EC) No 1265 / 1999.
(c) Article 35 (1) of Council Regulation (EC) No 1257 / 1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations. ';
3. In Paragraph 4, the dot is replaced by a comma at the end of paragraph 1 and the following point (e) is added:
"(e) expenditure on programmes or projects co-financed by the European Union budget."
4. In the second sentence of Article 4 (4), the words "and in the case of expenditure referred to in paragraph 1 (e) 'shall be inserted after the words" (c)'.
5. In Article 4, at the end of paragraph 4, the sentence "In drawing up the medium term, the expenditure indicators referred to in paragraph 1 (e) set out at the start of the financing of a programme or project co-financed by the budget of the European Union are binding. '
6. In Article 5, the words "the indicators of expenditure on programmes or projects co-financed by the European Union budget shall be added at the end of paragraph 5. ';
7. in Article 6 (1) (c), including footnote 5a,
"(c) the proceeds of the share of the duties left to the Member States under the law of the European Communities to cover the costs of their collection and the proceeds from penalties and the reimbursement of the costs of execution under customs procedures;
(5a) Article 2 (3) of Council Decision No 597 / 2000 (EC, Euratom) of 29 September 2000 on the system of the European Communities' own resources. "
8. Paragraph 6 (2) reads as follows:
"(2) For the purposes of this Act, contributions and subsidies granted from abroad (hereinafter referred to as" funds granted from abroad ') to the State's organisational components used in the current financial year shall be considered as revenue of the State budget. The funds provided to the Czech Republic from the budget of the European Union and accepted by the organisational units of the State of the National Fund shall be considered to be provided from abroad. "
9. in Article 7 (1), point (s) shall be deleted;
10. in Article 7 (1), the following points (i) and (j) are inserted after point (h):
"(i) grants to foundations and foundations,
(j) grants to voluntary associations of municipalities, ';
Points (i) to (r) shall be renumbered as points (k) to (t).
11. in Article 7 (2), "(i) to (l)" is replaced by "(k) to (n)" and the second sentence is deleted;
12. in the third sentence of Article 8 (2), the words "The Office of the President of the Republic" shall be inserted after the words "This does not apply to chapters."
13. in the first sentence of Article 8 (3), the words "Office of the President of the Republic" shall be inserted after the words "draft chapters."
14. in the first sentence of Article 8 (4), the words "Office of the President of the Republic" shall be inserted after the words "proposals for chapters."
15. in Article 9, the following sentence shall be added at the end of paragraph 1, including footnote 11 (a): "Excess of expenditure shall also be allowed for funds which are identified as the European Communities' own resources in the budget of the European Union for the relevant financial year, based on value added tax or on gross national product. 11a)
11a) Article 2 (1) (c) and (d) of Council Decision No 597 / 2000 (EC, Euratom) of 29 September 2000 on the system of the European Communities' own resources. '
16. In Article 14 (2), the words "employment office 'shall be inserted after the words" administration'.
17. In Paragraph 14 (3), the third sentence is replaced by the following: "The provider is obliged to distinguish between the conditions for the use of the funds provided for in:
(a) the conditions under which the infringement will be punishable by the levy on breaches of budgetary discipline referred to in Article 44 (2); and
(b) other conditions the infringement of which will be punishable by a levy on breaches of budgetary discipline pursuant to Article 44 (3).
If the conditions are not differentiated, the penalties provided for in Article 44 (2) shall be deemed to be subject to all the conditions set out in the decision. Decisions on the grant and the repayable financial assistance shall not be subject to general administrative rules. 15). "
18. the words "or the law of the European Communities" shall be added at the end of Paragraph 15 (1).
19. In Article 24, at the end of paragraph 1, the dot is replaced by a comma and the following point (c) is added:
"(c) carry out the transfer of funds corresponding to the budgetary percentage of co-financing from the State budget following a decision by the Commission of the European Communities to change the location of the appropriations provided for by the budget of the European Union. Such movements shall not be subject to the restrictions referred to in point (a) and paragraph 3. ';
20. In the first sentence of Article 24 (7), the words "the President's Office 'shall be inserted after the words" the chapters'.
21. in Paragraph 25 (1) (d):
"(d) be obliged to bind state budget funds if they do not fulfil budget revenue, except income from tax revenue, the share of duties, social security premiums, the contribution to state employment policy or revenue, which have been budgeted as revenue from the budget of the European Union and have not been credited to the revenue account of the State budget established for the organisation of the State. The appropriations made available from the budget of the European Union in subsequent years shall become the revenue of the financial year in which they were adopted and shall not be considered as part of the budget implementation of the budget of the State and shall not exceed the expenditure of the State budget. ';
22. In Paragraph 25, the following paragraph 3 is inserted after paragraph 2:
"(3) If the organisation of the State cannot ensure that the revenue loss which it is obliged to bind to the State budget by binding an appropriate portion of the current expenditure is compensated by the State, it shall notify its founder, who shall decide how to secure the budget balance of the chapter. ';
Paragraphs 3 to 10 shall be renumbered paragraphs 4 to 11.
23. In the last sentence of Paragraph 33 (1), the words "State and 'shall be replaced by the words" State' and the words "authorities' shall be replaced by the words" and the funds from the selected duties to be charged to the European Communities' own resources'.
24. in Article 33 (2), the following shall be added at the end of point (c), including footnote (19a): "and in the accounts to be used for the management of funds from selected duties to be charged to the European Communities' own resources, 19a."
19a) Article 2 (1) (b) of Council Decision No 597 / 2000 (EC, Euratom) of 29 September 2000 on the system of the European Communities' own resources. '
25. In Article 34, the words "and, in the case of a time discrepancy between the expenditure of funds budgeted as the European Communities' own resources based on value added tax and based on gross national production11a) and the requirements for such own resources laid down by the budget of the European Union, shall be added at the end of paragraph 1. ';
26. In Article 34, the words "or the fulfilment of the requirements for funds designated as European Communities' own resources 19a 'shall be added at the end of paragraph 4.
27. in Article 37 (1) and (2):
"(1) The National Fund is the sum of the funds entrusted by the European Communities to the Czech Republic for the implementation of programmes or projects co-financed by the European Union budget, with the exception of support for rural development.
(2) The Ministry, as a paying authority, coordinates and manages the management of the financial flows of funds provided from the European Union budget to the National Fund. The method of managing the financial flows of these funds shall be laid down by the Ministry by decree. ';
28. Paragraph 37 (3) is deleted.
Paragraphs 4 to 8 shall be renumbered paragraphs 3 to 7.
29. in Article 37 (3), the words "from the law of the European Communities" shall be inserted after the words "the Republic."
30. In Paragraph 37 (4), the words', the law of the European Communities' shall be inserted after the words' the law '.
31. in Paragraph 37, the following paragraph 8 is added:
"(8) The grant of subsidies from the National Fund referred to in paragraph 1 and the withdrawal procedure shall be treated mutatis mutandis in accordance with paragraphs 14 and 15, unless otherwise provided for by the law of the European Communities. The decision shall be given for the period of implementation of the project. ';
32. in Paragraph 38 (2):
"(2) The amounts unduly used or withheld from the National Fund shall be payable, including periodic penalty payments, to the National Fund. ';
33. In Paragraph 38 (3), the first sentence is: "If the Commission of the European Communities requests the reimbursement of funds unduly used or withheld from the budget of the European Union provided by the National Fund, these funds shall be transferred from the National Fund to the budget of the European Union."
34. in Paragraph 44 (2):
"(2) Natural persons, legal persons or organisational entities of a State which has infringed budgetary discipline are required to make payments to the State budget, the State Fund, the State Financial Assets, the National Fund or the Fund of the State as a provider of funds from the European Union budget which have not gone through the National Fund, the payment for breaches of budgetary discipline at the same rate as the budget discipline has been infringed, to the maximum amount of repayable financial assistance. At the same time, they are required to pay a penalty of 1 per day to the State budget, the State Fund, the National Fund, the State financial assets or the reserve fund of the relevant organisational body of the State as a provider of the European Union budget funds in respect of the amount relating to violations of budgetary discipline, up to and including this amount. The penalty shall be calculated from the date on which the budget discipline was infringed until the date on which the funds were paid or recovered. Liability under specific legislation is not affected by this provision. 23)."
35. In Paragraph 44, the following paragraph 3 is inserted after paragraph 2:
"(3) Natural persons, legal persons or organisational entities of a State which have committed a breach of budgetary discipline by failing to comply with the conditions set out in Article 14 (3) (b) shall be required to pay to the State budget, the State Fund, the State Financial Assets, the National Fund or the Reserve Fund the relevant organisational body of the State as a provider of funds from the budget of the European Union which have not been implemented by the National Fund up to 5% of the total amount of the appropriations provided. Penalties for breaches of budgetary discipline resulting from failure to comply with the conditions set out in Paragraph 14 (3) (b) shall not be imposed. ';
Paragraphs 3, 4, 5 and 6 shall become paragraphs 4, 5, 6 and 7.
36. in Paragraph 44 (6):
"(6) The discharge or partial remission of the payment for breaches of budgetary discipline of up to 5% may be authorised by the relevant Financial Directorate. The discharge or partial remission of the levy for infringements of budgetary discipline above 5% or periodic penalty payments may be authorised by the Ministry. The obligation to levy and periodic penalty payments may not be waived or partially waived in the case of the funds unduly used or withheld by the European Communities to the Czech Republic from the budget of the European Union."
37. in Article 45, paragraph 11 is added, including footnote (25a):
"(11) The Ministry will set up an account with the Czech National Bank to which funds intended as the European Communities' own resources will be transferred. 25a)
25a) Article 2 of Council Decision No 597 / 2000 (EC, Euroatom) of 29 September 2000 on the system of the European Communities' own resources. '
Paragraph 47 reads:
(1) The organisation of the State may transfer to the reserve fund funds not used to carry out tasks up to 2% of the amount of its approved budget of expenditure, adjusted for the budgetary measures carried out pursuant to Article 23 (a) and reduced by the State budget appropriations committed pursuant to Article 23 (d).
(2) The organisational component of the State will transfer to the reserve fund the outstanding appropriations budgeted for financing the programme under Article 12 (1) up to the amount of the relevant binding indicator.
(3) The organisational component of the State shall transfer to the reserve fund unspent appropriations budgeted for a programme or project co-financed by the European Union budget up to the relevant binding indicator. If, in the Act on the State Budget of the Czech Republic for the relevant financial year, the programme is divided into projects, the appropriations budgeted for the relevant project shall be transferred to the relevant binding indicator.
(4) The organisational component of the State shall act in the transfer of appropriations simultaneously budgeted pursuant to Article 12 (1) and budgeted for a programme or project co-financed from the budget of the European Union in accordance with paragraph 3.
(5) Where an organisation of a State is obliged to transfer unspent funds to the reserve referred to in paragraphs 2 and 3, it may transfer other unspent funds referred to in paragraph 1 to the reserve fund only up to the amount to which the transfer of unspent funds referred to in paragraphs 2 and 3 has not reached the amount set out in paragraph 1.
(6) The organisational component of the State may use the funds transferred to the reserve fund in the current financial year in the following years. '
39. In Article 48 (2), the words "contributions for infringements of budgetary discipline in the management of the budget of the European Union which have been provided from the budget of the relevant State body and which have not passed through the National Fund," shall be inserted after the words "year."
40. Paragraph 48 (3) reads:
"(3) The resources of the reserve fund may only be used:
(a) to cover the budget of unsecured operational needs;
(b) for the reproduction of assets equal to the amounts obtained from the sale of immovable property acquired by the organisation of the State by a gift or inheritance;
(c) to finance the programme up to the amount of the appropriations transferred under Paragraph 47 (2) to that programme;
(d) to finance a programme or project co-financed from the budget of the European Union up to the amount of the appropriations transferred under Article 47 (3) to that programme or project;
(e) other expenditure approved by the Government in exceptional cases. "
41. In Paragraph 48, the sentence "Funds transferred pursuant to Paragraph 47 (2) or (3) may be used only for the purpose to which they have been allocated by a binding state budget indicator prior to their transfer 'is added at the end of paragraph 4.
42.Paragraph 48 (5) reads as follows:
"(5) The amount of assigned revenue in accordance with Article 21 (3) of the Financial Regulation is estimated at EUR 5000000. (c) or (d), shall be subject to financial management of the State budget for the financial year in which the programme or project is completed. ';
43. In Paragraph 48, the following paragraph 6 is inserted after paragraph 5:
"(6) The appropriations from the contributions for breaches of budgetary discipline in the management of the budget of the European Union which have been made available from the budget of the relevant body of the State and have not gone through the National Fund, concentrated in the reserve fund, shall be used for the purpose to which the European Communities have been designated by law. ';
Paragraph 6 shall become paragraph 7.
44. In Paragraph 53 (1), at the end of the second sentence, the words "including the funds provided to the Czech Republic from the budget of the European Union and accepted by the National Fund contribution organisations' shall be added.
45.
Organisational elements of the State, contribution organisation and beneficiaries of subsidies and repayable financial assistance shall carry out financial settlement with the State Budget, State Financial Assets or the National Fund at the dates and in accordance with the principles laid down by the Ministry by the Decree. ';
Transitional provisions
1. Until the date of completion of the joint programmes in the Czech Republic, which started before the date of entry into force of the Treaty of Accession of the Czech Republic, the National Fund and the funds entrusted by the European Communities to the Czech Republic for the implementation of these programmes, and the funds committed to the implementation of these programmes to provide other external resources, the State budget, the budgets of the local and local authorities and other public resources and private resources, provided that the use of such funds for a specified purpose is not demonstrated.
2. As regards the funds referred to in point 1, the Ministry is not a paying authority, but, through the National Fund, it coordinates the management of financial flows and compliance with the procedures governing the implementation of the joint programmes of the Czech Republic and the European Communities and decides on the funds concentrated in the National Fund in accordance with the commitments related to the receipt of such funds.
3. The funds transferred to the reserve of the State's organisational component by 31 December 2003 shall be subject to the existing legislation.
4. Paragraph 75 of the budgetary rules as amended by this Act shall apply for the first time to the financial settlement with the state budget, State financial assets or the National Fund for 2004.
Amendment of the Excise Tax Act
Act No 353 / 2003 Coll., on excise duties, is amended as follows:
1. In Paragraph 130, the following paragraph 8 is inserted after paragraph 7:
"(8) For natural persons who are entrepreneurs, the provisions of Sections 123 to 129 and 130 (1) to (7) shall apply mutatis mutandis. ';
Paragraph 8 shall become paragraph 9.
2. In Paragraph 136 (3) (c), the word "amount 'is replaced by" one tenth of the amount'.
EFFECTIVE
This Law shall enter into force on 1 January 2004, with the exception of points 7, 15, 18, 19, 23 to 31, 37, 43 and points 1 and 2 of Article II, which shall take effect on the date of entry into force of the Treaty of Accession of the Czech Republic to the European Union, and with the exception of point 2 of Article 3, which shall take effect on the date of its publication.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 479 / 2003 Coll., amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and Act No. 353 / 2003 Coll., on Consumer Taxes |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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