Government Decree No 493 / 2004 Coll.
Government regulation regulating the demonstrable loss of public scheduled services and specifying the way in which state professional supervision in road transport is carried out over the financing of transport services
Valid
Regulation
Effective from 21.09.2004
Text versions:
21.09.2004
493
GOVERNMENT REGULATION
of 1 September 2004
adjusting the demonstrable loss in public scheduled services and specifying the way in which state professional supervision in road transport is carried out over the financing of transport services
The Government orders the implementation of Act No. 111 / 1994 Coll., on Road Transport, as amended by Act No. 304 / 1997 Coll. and Act No. 103 / 2004 Coll.:
This Regulation, following the directly applicable regulation of the European Communities (1), regulates the scope and formalities of the application of a demonstrable loss in public scheduled transport (hereinafter referred to as "demonstrable loss') and the demonstrable loss of the provision of student fare (hereinafter referred to as" loss of student fare ') incurred by carriers as a result of the fulfilment of the public service obligations (2), and specifies the manner in which state professional supervision in road transport is carried out to finance transport services.
The demonstrable loss applies either to individual connections, to the line, to the share of the kilometres of the line or to a set of public line lines operated by the carrier as a result of the provision of transport services by fulfilling public service obligations.
Proportional profit
(1) For the purposes of this Regulation, a reasonable profit shall mean an amount calculated as the sum of an amount which, after tax and following a minimum allocation to compulsory funds, does not exceed 1 / 8 of the price of buses (paragraph 4) generally used for public regular services providing transport services by fulfilling the public service obligation (hereinafter referred to as "public regular services') and an amount which does not exceed the share of the price of investments related to the operation of public regular services corresponding to the lifetime of the specific legislature3, provided that, for the purposes of their inclusion in the calculation of the demonstrable loss, the competent transport authority has given its consent. This sum shall be reduced by the amount of the total accounting depreciation of buses used in scheduled public transport, by the amount of the total accounting depreciation of investments related to the operation of scheduled public transport and by the amount of the subsidy granted from the State budget for the purchase of newly produced buses and subsidies from regional or municipal budgets for the purchase of newly produced buses.
(2) The condition referred to in paragraph 1, expressed in terms of "normally ', shall be met if the vehicle in public regular services in a given year travels more than 80% of the total number of kilometres travelled.
(3) For the purposes of this Regulation, investments related to the operation of public scheduled services are:
(a) technical base of operation;
(b) passenger information and clearance system;
(c) equipment for bus stations, bus stations and stops;
(d) technical facilities for traffic management, if they are the owner of the carrier.
(4) For the calculation of reasonable profit, the carrier shall use the price notified by the Ministry of Transport in the Transport Bulletin for each type of bus in advance for the calendar year.
Document for calculating demonstrable loss
(1) The carrier shall calculate the demonstrable loss for the previous period and the calculation of the demonstrable loss shall be evidenced by a calculation of 5) and a proof of "Statement of costs and revenues from the transport activity" (hereinafter referred to as the document).
(2) The calculation and the document shall be made by the transport authority for a period of 3 years from the time of payment of the demonstrable loss to the carrier.
(3) The model document is set out in the Annex to this Regulation.
Preliminary expert estimate of demonstrable losses
(1) The calculation of the preliminary expert estimate of the demonstrable loss presented by the carrier shall be carried out by the carrier itself on the basis of its own results from the operation of the scheduled public service service in the previous calendar year or, in respect of a period of less than 1 year, for the period in which it operated.
(2) The provisions of paragraphs 2 to 4 shall apply mutatis mutandis to the performance of its estimation, including calculation and proof.
Loss on student fare and method of calculation
(1) The loss of the student fare is the loss incurred by the carrier as a result of the provision of the student fare in public regular services under special legislation (6).
(2) The loss of the student fare is calculated by the carrier as the difference between the fare without a discount on the student fare and the fare with a discount on the student fare. The amount of the discount granted to pupils aged 6 to 15 and pupils aged 15 to 26 is laid down in specific legislation6).
(3) The carrier shall calculate the loss of the student fare itself and demonstrate its amount to the competent transport authority. The carrier is entitled to pay a demonstrable loss from the provision of the student fare.
Sales
For the purposes of this Regulation, for the calculation of the demonstrable loss (7), revenue and revenue shall be increased by the amount paid to the carrier to cover the loss on the student fare (§ 6 (2)).
Performance of state professional supervision in road transport over the financing of transport services
The control of the use of funds to provide transport services by public regular service transport office or Ministry of Transport focuses on:
(a) cost inputs, in particular the breakdown of overheads;
(b) records of sales from passengers;
(c) the effectiveness of the passenger check-in system with regard to its relevance;
(d) the documents used by the carrier to calculate the demonstrable loss, the preliminary estimate of the demonstrable loss and the loss on the student fare;
(e) the use of funds obtained from the payment of identifiable losses.
Transitional provision
Legal relationships arising before the date of entry into force of this Regulation shall be subject to existing legislation.
Efficacy
This Regulation shall enter into force on the day of its publication.
Prime Minister:
JUDr. Gross v. r.
Minister for Transport:
Ing. Šimonovský v. r.
Annex to Government Regulation No 493 / 2004 Coll.
1) Council Regulation (EEC) No 1191 / 69 / EEC of 26 June 1969 on the procedure of Member States concerning public transport obligations by rail, road and inland waterway, as amended by Council Regulation (EEC) No 1893 / 91 / EEC of 20 June 1991.
2) Article 19 of Act No. 111 / 1994 Coll., on Road Transport, as amended by Act No. 304 / 1997 Coll., Act No. 150 / 2002 Coll. and Act No. 103 / 2004 Coll.
3) § 30 of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 259 / 1994 Coll., Act No. 149 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 209 / 1997 Coll., Act No. 210 / 1997 Coll., Act No. 227 / 1997 Coll., Act No. 333 / 1998 Coll., Act No. 132 / 2000 Coll., Act No. 19 / 2004 Coll., Act No. 47 / 2004 Coll., Act No. 492 / 2000 Coll., Act No. 308 / 2002 Coll., Act No. 438 / 2003 Coll., Act No. 19 / 2004 Coll., Act No. 47 / 2004 Coll., Act No. 47 / 2004 Coll.
4) § 2 (21) of Act No. 111 / 1994 Coll.
5) Article 17 of Council Regulation 1191 / 69 / EEC.
6) For example, the Exposition of the Ministry of Finance No 01 / 2004 of 5.12.2003 issuing the list of goods with regulated prices, as amended by the Exposition of the Ministry of Finance No 02 / 2004 of 27.4.2004.
7) § 19b (1) of Act No. 111 / 1994 Coll.
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Regulation Information
| Citation | Decree of the Government No 493 / 2004 Coll., which regulates the demonstrable loss in public scheduled transport and which specifies the way in which state professional supervision in road transport is carried out over the financing of transport services |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.09.2004 |
|---|---|
| Effective from | 21.09.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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