Decree No. 484 / 2003 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended by Decree No. 568 / 2002 Coll.
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01.01.2004
31.12.2003
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484
DECLARATION
of 18 December 2003
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended by Decree No 568 / 2002 Coll.
The Ministry of Finance provides, pursuant to § 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), and § 12 (1) of Act No. 250 / 2000 Coll., on budgetary rules of territorial budgets:
Decree No. 323 / 2002 Coll., on the budget structure, as amended by Decree No. 568 / 2002 Coll., is amended as follows:
1. In the Annex in Part A, in the row with the text "Chapter 327 of the Ministry of Transport and Communications', the words" and connections' are deleted.
2. In the Annex in Part A, in the row "Chapter 372 of the Council of the Czech Republic for Broadcasting ', the words" the Czech Republic' are deleted.
3. In the Annex in Part B, in Class 1, in the grouping of items 12, subgrouping of items 122, the title of item 1221 is:
"Excise tax on mineral oils."
4. In the Annex in Part B, in Class 1, in the classification of items 12, subgrouping of items 122, the title of item 1224 is as follows:
"Excise duty on wine and intermediate products'.
5. In the Annex to Part B, in class 1, item 14, subgrouping of items 140, the following entry 1402 is inserted after entry 1401:
"1402 Share of duties
It shall include the share of the European Union Member State in the selected duties, which is intended to cover the costs of their selection for the benefit of the European Union budget. ';
6. In the Annex to Part B in Class 1, Grouping of items 17, subgrouping of items 170, the following entry 1705 is inserted after entry 1704:
"1705 Share of sugar levies
The income of the State Agricultural Intervention Fund shall be the European Union Member State's share of the sugar levy retained to cover the costs of their selection. The selection is carried out in accordance with Act No. 256 / 2000 Coll., as amended by Act No. 128 / 2003 Coll., in favour of the budget of the European Union. '
7. In the Annex in Part B, in class 2, in the grouping of items 21, in the subgrouping of items 211, in the column marked "Title and content ', the second sentence and in the sentence of the third words" and other similar funds such as the Social Fund' are deleted.
8. In the Annex to Part B in Class 2, Grouping items 23, subgrouping items 236 to 2362, the following entry is added:
"This includes voluntary pension insurance contributions under the Social Insurance Act and the contribution to state employment policy. '
9. In the Annex to Part B, in class 2, item group 24, subgrouping of items 241, item 2412, in the column marked "Name and content ', the word" non-financial' is inserted after the word "business'.
10. In the Annex to Part B, in class 2, grouping of items 24, subgrouping of items 241, the following entry 2413 is inserted after entry 2412:
"2413 Repayments of borrowed funds from business financial entities - legal entities'.
11. In the Annex to Part B in Class 2, Cluster 24, Sub-grouping of items 242, entry 2420, in the column marked "Name and content ', the comma and the words" Community of unit owners' are inserted after the word "trade unions'.
12. In the Annex to Part B, in class 2, item group 24, sub-grouping of items 248, including sub-items:
"Repayment of debts or supplies
2481 Revenue from debtors for the implementation of guarantees It includes revenue arising from the repayment of a debt arising from the organisation's acceptance of liabilities in the implementation of the guarantee provided for the insolvent debtor.
2482 Repayments from debtors for payment of deliveries
This includes income from entities for which the organisation has paid the price of the goods or services to suppliers who have supplied those entities. This includes mainly repayments of amounts granted as government loans [§ 3 (m) of Act No. 218 / 2000 Coll., Budget Rules], i.e. repayments referred to by the State's organisational component by a foreign State to pay the price of goods and services which the State has withdrawn from the Czech company and the price of which it has paid to the State's organisational component. '
13. In the Annex to Part B in Class 4, Grouping of items 41, subgrouping of items 415 to 4152, the following entry is added:
"Does not include non-investment subsidies from the European Union classified under item 4153. It does not include the compensation payments received from the European Union budget, classified under heading 4154. The funds to be recovered primarily by the National Fund shall be classified under item 4118. ';
14. In the Annex to Part B in Class 4, Grouping of items 41, subgrouping of items 415, the following entry 4153 is inserted after entry 4152:
"4153 Non-investment subsidies received from the European Union
This appropriation covers non-investment funds of the European Union which are addressed to the organisational components of the State (e.g. the Ministry of Labour and Social Affairs under the Human Resources Development Programme, the Ministry of Agriculture for direct payments to farmers, the resources for the Horizontal Rural Development Plan) and which are provided through the State Budget. Does not include compensation payments from the European Union to offset the net position of the Czech Republic towards the European Union, which are assigned to item 4154. '.
15. In the Annex, in Section 4, in Part B, subgrouping of headings 41, subgrouping of headings 415, the following entry 4154 is inserted after entry 4153:
"4154 Compensation payments received from the EU budget
These payments are made by the European Union to the state budget (the beneficiary is a chapter of the General Treasury) under the Agreement on Accession to the European Union. Payments are intended to ensure that the net position of the Czech Republic does not deteriorate in the first years after entry to the European Union budget compared with 2003. "
16. In the Annex to Part B in Class 4, Grouping of items 42, subgrouping of items 423, the following entry 4233 is inserted after entry 4232:
"4233 Investment grants received from the European Union
This appropriation includes European Union investment funds which are intended for the organisational components of the State. If the investment and non-investment part of the subsidy cannot be distinguished from the subsidy, the revenue shall be classified into item 4153. ';
17. In the Annex to Part B, in class 5, in class 50, in subgrouping of items 502, in heading 5025, in the column "Name and content 'of the text" No 218 / 2202 Coll.' is replaced by "No 218 / 2002 Coll. '.
18. In the Annex to Part B, in class 5, under heading 50, under heading 502, under heading 5027, in the column "Name and content ', the words" military administration' are deleted.
19. In the Annex to Part B in Class 5, Cluster 50, subgrouping of items 502, item 5029, in the column marked "Title and content ', the words" salary refund paid to other organisations' are replaced by the words "amounts reimbursed to other organisations to pay other payments for the work and compensation carried out under Section 3 (2) of Decree No 58 / 1991 Coll. '.
20. In the Annex to Part B, in class 5, item group 51, item 516, item 5164, the last sentence of the column marked "Name and content 'is deleted.
21. In the Annex, in Section B, in class 5, item 51, subgrouping of items 517, item 5173, in the column marked "Name and content ', the words" (transport, catering and accommodation on business)' are inserted after the words ", reciprocal reimbursement of travel expenses to natural persons arriving from abroad, reimbursement of travel expenses to other organisations', etc. '.
22. In the Annex to Part B in Class 5, item 51, subgrouping of items 517, item 5174, including the text in the column marked "Name and content ', is deleted.
23. In the Annex to Part B in Class 5, Cluster 51, subgrouping of items 517, under heading 5177, in the column marked "Name and content ', the words" if their purchase value is up to 40 thousand CZK' are deleted and the comma is replaced by a dot.
24. In the Annex to Part B in Class 5, item group 51, the name of the subgrouping of items 518 is as follows:
"Advances granted, principal, guarantees and government loans'.
25. In the Annex in Part B, in class 5, item group 51, subgrouping of items 518, item 5183 is replaced by the following:
"Expenditure on the payment of the guaranteed amount by the organisations for the debtor whose guarantor the organisation was, by its creditor under a guarantee contract concluded by the organisation with the creditor for the benefit of the debtor, a guarantee declaration or a guarantee instrument issued by the organisation to the creditor for the benefit of the debtor or by the law imposing the guarantee obligation on the organisation. ';
26. In the Annex to Part B, in class 5, item 51, subgrouping of items 518, the following entry 5184 is inserted after entry 5183:
"5184 Government credit expenditure
This appropriation is intended to cover expenditure on government loans, as defined in Section 3 (m) of Act No. 218 / 2000 Coll., budgetary rules, as amended. '
27. In the Annex, Part B, in class 5, class 51, subgrouping of items 519 to 5193 is as follows:
"Reimbursement of demonstrable losses to public transport operators due to the performance of the public service (provision of transport services) pursuant to § 19 et seq. of Act No. 111 / 1994 Coll., on Road Transport, and § 39 et seq. of Act No. 266 / 1994 Coll., on Railways. Transfers of municipalities to the account of the combined funds for this purpose. '
28. In the Annex to Part B, in class 5, item group 52, subgrouping of items 522, the title and content of item 5221 are as follows:
"Non-investment subsidies to generally beneficial companies
Non-investment subsidies to companies established under Act No. 248 / 1995 Coll. '
29. In the Annex to Part B in Class 5, Cluster 52, subgrouping of items 522, the following entry 5225 is inserted after entry 5224:
"5225 Non-investment subsidies to units-owner communities'.
30. In the Annex to Part B in Class 5, headings 53, 534, 5344 in the column marked "Name and content ', the words" territorial budgets' shall be added after the words "reserve funds'.
31. In the Annex in Part B, in class 5, item grouping 53, subgrouping of items 536, item heading 5364 is replaced by:
"Repayments to public budgets of the central level of transfers made during previous budgetary periods'.
32. In the Annex to Part B in Class 5, Grouping of items 53, subgrouping of items 536, item 5365, including the text in the column marked "Name and content ', is deleted.
33. In the Annex to Part B, in class 5, in the grouping of items 55, subgrouping of items 551, the following entry 5514 is inserted after entry 5513:
"5514 Payment of the European Communities' own resources to the budget of the European Union under value added tax
This appropriation includes the monthly payment of contributions from resources under value added tax to the budget of the European Union, the total amount of which shall be fixed for the Czech Republic in the budget of the European Union for the year in question. It also includes additional payments resulting from the financial settlement of the final entitlement of the European Union budget according to value added tax for previous financial years and compensation for Great Britain. This is the expenditure of the General Treasury chapter. '
34. In the Annex to Part B, in class 5, item 55, subgrouping of items 551, the following entry 5515 is inserted after entry 5514:
"5515 European Communities' own resources contributions to the budget of the European Union by gross national product
This item includes monthly payments of gross national product contributions to the European Union budget, the total amount of which is to be fixed for the Czech Republic in the European Union budget for the year in question. It shall also include additional remuneration resulting from the financial settlement of the final entitlement of the European Union budget based on gross national product for the preceding financial years, and payments to reserves, possibly from the final settlement of the European Union budget for the years preceding and any additional requirements for higher contributions. This is the expenditure of the General Treasury chapter. '
35. In the Annex to Part B in Class 5, Grouping of items 56, subgrouping of items 562, heading 5621, in the column marked "Name and content ', the word" organisations' is replaced by the word "companies'.
36. In Section 6 of Part B of the Annex, headings 61 to 612 shall read as follows:
"The components of the expenditure on the acquisition of long-term tangible property, as defined in Section 26 of Decree No. 505 / 2002 Coll., are classified according to their nature under the various items of subgroup 612 (currently the purchase price of CZK 40 thousand and the period of validity of one year), including the project documentation prepared for the purposes of the design of the zoning decision, the application for a building permit and the actual permit of the construction."
37. In the Annex to Part B in Class 6, Grouping of headings 61, subgrouping of headings 612, entry 6126, including the text in the column marked "Name and content ', is deleted.
38. In the Annex to Part B in Class 6, the subgrouping of headings 61, 614 and the text in the column marked "Title and content 'shall be deleted.
39. in the Annex, in Section B, in class 6, in the subgrouping of headings 63, 632 and 6321, 6322, 6323, 6329, 6341, 6342, 6343, 6344 and 6349, the word "transfers" is replaced by "subsidies."
40. In the Annex to Part B in Class 6, headings 63, 632, 6321, "organisations' is replaced by" companies'.
41. In the Annex to Part B in Class 6, Grouping of headings 63, subgrouping of headings 632, the following entry 6324 is inserted after entry 6323:
"6324 Investment grants by unit owners' communities'.
42. In the Annex to Part B in Class 6, headings 63, 635, 6351, in the column marked "Name and content ', the words" and similar' are deleted.
43. In the Annex to Part B in Class 6, headings 64, 642, 6421, in the column marked "Name and content ', the word" organisations' is replaced by the word "companies'.
44. In the Annex to Part B in Class 6, Grouping of headings 64, subgrouping of headings 642, the following entry 6424 is inserted after entry 6423:
"6424 Investment lent by the community of unit owners'.
45. In the Annex in Part C of Group 1, Section 10, Subsection 106, Section 1062, in the column marked "Name and content ', the words" National breeding inspection' are replaced by the words "Czech breeding inspection '.
46. In the Annex in Part C of Group 2, Section 21, Subsection 211, the title of paragraph 2115 is as follows:
"Energy saving and renewable resources."
47. In the Annex in Part C of Group 2, Section 21, Subsection 212, the title of Section 2123 is:
"Support for the development of industrial zones."
48. In the Annex in Part C of Group 2, Section 21, Subsection 212, the title of Section 2124 is:
"Measures to increase the competitiveness of industry '.
49. In the Annex in Part C of Group 2, Section 21, Subsection 212, the title of Section 2129 is:
"Other sectoral and sectoral measures'.
50. In the Annex in Part C of Group 2, Section 22, the title of Subsection 223 is:
"Inland and seagoing."
51. In the Annex in Part C of Group 2, Section 22, Subsection 223, paragraph 2233 is added after paragraph 2232, the title and the content of which are:
"2233 Maritime transport matters
This includes, for example, payment of a contribution to the study of the maritime profession abroad. ';
52. In the Annex, in Part C, in Group 2, Section 22, Subsection 226, paragraph 2261, in the column marked "Name and content ', the words" and connections' are deleted.
53. In the Annex in Part C of Group 2, Section 25, the title of Subsection 251 is:
"Business support."
54. In the Annex in Part C of Group 2, Section 25, Subsection 251, the title of paragraph 2510 is:
"Business support."
55. In the Annex in Part C of Group 3, Section 33, Subsection 336, the title and content of paragraph 3362 are as follows:
"Activities of other government bodies in the fields of culture, churches and the media
This includes the Broadcasting Council. '
56. In the Annex in Part C, in Group 3, Section 33, Subsection 336, paragraph 3369 is deleted.
57. In the Annex in Part C of Group 3, Section 34, Subsection 341, paragraph 3412 is added after paragraph 3411, whose name and content are:
"3412 Sports equipment owned by the municipality
Care of sports grounds, gyms, sports halls, swimming pools etc., in the property of the municipalities. "
58. In the Annex in Part C of Group 3, Section 34, Subsection 341, paragraph 3419 is replaced by the following:
"For municipalities, support for sports sections, expenses for sporting events, competitions, etc."
59. In the Annex in Part C of Group 3, Section 35, Subsection 354, the title of Section 3543 is:
"Help the disabled."
60. In the Annex in Part C of Group 3, Section 35, Subsection 354, the title of Section 3549 is:
"Other special medical care."
61. In the Annex in Part C of Group 3, Section 36, Subsection 361, the title of Section 3619 is:
"Other development of housing and housing '.
62. In the Annex in Part C of Group 3, Section 37, Subsection 379, the title of Section 3793 is:
"Ecology in Transport."
63. In the Annex in Part C of Group 3, Section 37, Subsection 379, the title of Section 3799 is:
"Other environmental matters."
64. In the Annex in Part C of Group 4, Section 41, Subsection 417 of Section 4174, in the column marked "Name and content ', the words" (Sections 8a (1) and (2) of Act No. 482 / 1991 Coll., § 38, 39, 43 and 48 of Decree No. 182 / 1991 Coll.) shall be inserted after the words "Old citizens etc.'.
65. In the Annex in Part C of Group 4, Section 41, Subsection 417 of Section 4175 in the column marked "Name and content ', the words" pursuant to Section 32 of Decree No. 182 / 1991 Coll., if they are intended for families' and the word "etc. 'are replaced by the words" and under Sections 5 and 8a (1), (2) and (3) of Act No. 482 / 1991 Coll.';
66. In the Annex in Part C of Group 4, Section 41, Subsection 417 of Section 4176 in the column marked "Name and content ', the word" etc.' is replaced by "and Sections 8a (1) and (2) of Act No. 482 / 1991 Coll. ';
67. In the Annex, in Part C, in Group 4, Section 41, Subsection 418, paragraph 4181, in the column marked "Name and content ', the words" including childcare' shall be inserted after the words "No 100 / 1988 Coll. '.
68. In the Annex in Part C of Group 4, Section 41, Subsection 418 of Section 4182:
"It is a benefit paid under § 32, 33, 39, 40, 42, 43, 46 and 48 of Decree No. 182 / 1991 Coll. '.
69. In the Annex in Part C of Group 4, Section 41, Subsection 419 of Section 4199, the words "(Section 51 of Decree No 182 / 1991 Coll.) 'are added to the column marked" Name and content'.
70. In the Annex in Part C of Group 4, Section 42, Subsection 422, the title of Section 4226 is:
"Other employment support '.
71. In the Annex in Part C of Group 4, Section 43, Subsection 431, paragraph 4314:
"Includes care services provided in nursing homes. '
72. In the Annex in Part C of Group 4, Section 43, Subsection 439, the title of Section 4391 is:
"International cooperation in social security and employment promotion '.
73. In the Annex in Part C, in Group 5, Section 51, Subsection 511, Section 5111, in the column "Title and content ', the words" and secondary vocational schools' shall be deleted and the words "sports representation expenses' shall be replaced by the words" State sport expenditure '.
74. In the Annex in Part C of Group 5, Section 51, Subsection 516, paragraph 5162:
"The activities of the military administration (Act No. 218 / 1999 Coll.), the departure offices of the military departments (Act No. 222 / 1999 Coll.) and the other authorities of the Ministry of Defence, where the administration is regulated by a special law. '
75. In Part C of the Annex to Group 5, Section 51, Subsection 516, the provisions of paragraph 5169 are deleted.
76. In the Annex in Part C of Group 5, Section 52, Subsection 526 of Section 5261, in the column "Name and content ', after the words" Emergency planning', the words "(e.g. Administration of State tangible reserves) 'are added.
77. In the Annex in Part C of Group 5, Section 52, Subsection 527 of Section 5271, in the column "Name and content ', after the words" State defence preparedness', the words "Not including the activities of the Central Authority in Fire Protection and the Integrated Rescue System included in Subsection 556 'are added.
78. In the Annex in Part C, in Group 5, Section 53, Subsection 531, Section 5311, in the column "Title and content ', the third sentence is replaced by the following:" This does not include departmental education expenditure, sports representation expenses, social security benefits to members of the Police of the Czech Republic (former professional soldiers) or their families and other expenditure not directly related to expenditure on security and order.'
79. In the Annex in Part C of Group 5, Section 53, Subsection 531 of Section 5319, the words (activity of the Department of Physical Preparation and Sport of the Ministry of Interior) are deleted in the column "Name and content '.
80. In the Annex in Part C of Group 5, Section 53, Subsection 539 of Section 5399, the words "and fire protection 'are deleted in the column" Name and content'.
81. In the Annex to Part C in Group 5, Section 55 of Subsection 552, the words "and statutory cities' in the column" Name and content 'are deleted.
82. In the Annex in Part C of Group 6, Section 61, Subsection 611, paragraph 6116 is added after paragraph 6115, whose name and content is:
"6116 National referendum
Includes expenditure on all types of national referendums. '
83. In the Annex in Part C of Group 6, Section 61, Subsection 611, paragraph 6117 is added after paragraph 6116, the title of which is:
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Regulation Information
| Citation | Decree No. 484 / 2003 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended by Decree No. 568 / 2002 Coll. |
|---|---|
| Regulation Type | Order |
| 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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