Act No. 543 / 2020 Coll.
Act amending certain laws in connection with the adoption of the Waste Act and the end-of-life product law
Valid
Law
Effective from 01.01.2021
Text versions:
01.01.2021
23.12.2020
Contents
ČÁST PRVNÍ
Čl. I
„HLAVA VII
Díl 1
§ 10d
Díl 2
§ 10e
§ 10f
§ 10g
§ 10h
Díl 3
§ 10i
§ 10j
§ 10k
§ 10l
§ 10m
§ 10n
Díl 4
§ 10o
§ 10p
§ 10q
§ 10r
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
Čl. V
ČÁST ČTVRTÁ
Čl. VI
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
ČÁST SEDMÁ
Čl. X
ČÁST OSMÁ
Čl. XI
ČÁST DEVÁTÁ
Čl. XII
Čl. XIII
ČÁST DESÁTÁ
Čl. XIV
ČÁST JEDENÁCTÁ
Čl. XV
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543
THE LAW
of 1 December 2020
amending certain laws in connection with the adoption of the Waste Act and the End-of-Life Act
Parliament has decided on this law of the Czech Republic:
Amendment of the Local Charges Act
Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 184 / 1991 Coll., Act No. 338 / 1992 Coll., Act No. 48 / 1994 Coll., Act No. 305 / 1997 Coll., Act No. 149 / 1998 Coll., Act No. 185 / 2001 Coll., Act No. 274 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 229 / 2003 Coll., Act No. 170 / 2017 Coll., Act No. 270 / 2007 Coll., Act No. 429 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll., Act No. 30 / 2011 Coll., Act No. 300 / 2011 Coll.
1. in Article 1, point (f) is deleted;
Point (g) shall be renumbered as point (f).
2. In Article 1, at the end of point (f), the dot is replaced by a comma and the following point (g) is added:
"(g) municipal waste charges."
3. In Part Two, Title VI, including the title, is deleted.
Title VII shall be renumbered Title VI.
4. in Part Two, the following Title VII is inserted after Title VI, including the title:
COMPETENT WASTE CHARGES
General provisions
(1) The charges for municipal waste are:
(a) the fee for the municipal waste management system; and
(b) the fee for the deferral of municipal real estate waste.
(2) The municipality may introduce only one of the fees referred to in paragraph 1 for the fee period.
Fee for municipal waste management system
Fee subject
The fee for the municipal waste management system shall be:
(a) a natural person registered in a municipality; or
(b) the owner of a immovable property comprising an apartment, a family house or a building for family recreation in which no natural person is registered and which is located in the territory of the municipality.
Subject matter of fee
The charge for the municipal waste management system is the individual possibility to benefit from the municipal waste management system, which is
(a) by registration in that municipality,
(b) ownership of an individual real estate item comprising an apartment, a family house or a building for family recreation in which no natural person is registered and which is located in the territory of that municipality.
Exemption from the fee
The municipal waste management system fee shall be exempt from any person who has incurred a charge due to registration in the municipality and who is:
(a) a fee payable by the taxpayer for the deferral of municipal real estate waste in another municipality and resident in that other municipality;
(b) placed in a children's home for children under the age of 3, a school establishment for the performance of constitutional or protective education or a school establishment for preventive education based on a decision of a court or a contract;
(c) placed in an institution for children requiring immediate assistance on the basis of a decision of the court, at the request of the municipal authority of the municipality with extended competence, the legal representative of the child or minor;
(d) located in a home for disabled persons, a home for elderly people, a home with a special regime or a protected residence; or
(e) under the law, limited to personal freedom, except for a person serving the sentence of house arrest.
Amount of the fee
(1) The fee for municipal waste management system is up to CZK 1,200.
(2) The fee shall be reduced by one twelfth for each sub-period at the end of the period where the fee is due to the natural person entering the municipality.
(a) the natural person is not registered in the municipality; or
(b) the natural person is exempt from the fee.
(3) The fee shall be reduced by one twelfth for each sub-period at the end of the period where the fee is due to the ownership of an individual immovable property involving an apartment, a family house or a building for family recreation situated in the territory of the municipality.
(a) at least 1 natural person is registered in that immovable property;
(b) the payer does not own the immovable property; or
(c) the taxpayer is exempt from the charge.
Fee for deferral of municipal real estate waste
Fee subject
The fee for the deferral of municipal real estate waste shall be:
(a) a natural person residing in the immovable property; or
(b) the owner of the immovable property in which no natural person is resident.
Subject matter of fee
The subject of the charge for the deferral of municipal real estate waste shall be the deferral of mixed municipal waste from individual immovable property involving an apartment, a family house or a building for family recreation located in the territory of the municipality.
Basis of fee
(1) The basis for the sub-fee for the deferral of municipal real estate waste for the sub-period is:
(a) the weight of waste disposed of from the immovable property for that sub-period in kilograms per taxpayer;
(b) the volume of waste deferred from the real estate for that sub-period in litres per debtor; or
(c) the capacity of the real estate centerpieces for waste during this sub-period in litres per debtor.
(2) The municipality shall choose one of the bases referred to in paragraph 1 for the fee period.
(3) The mass or volume of waste deferred from the real estate for the sub-period or the ordered capacity of the real estate census for the sub-period attributable to the payer is:
(a) share
1. the weight or volume of waste deferred from that immovable property for the sub-period or the ordered capacity of the census for that real estate for the sub-period; and
2. the number of natural persons residing in that immovable property at the end of the sub-period; or
(b) the weight or volume of waste disposed of for a sub-period or the capacity of the census for the real estate for a sub-period where no natural person is resident in the real estate case.
(4) The municipality may determine the minimum basis for the sub-charge, which shall not exceed:
(a) 10 kg where the basis is the weight of the waste;
(b) 60 l if the basis is the volume of waste or the capacity of the centerpieces.
Fee rate
The rate of charge for the deferral of municipal real estate waste shall not exceed:
(a) 6 CZK per kg if the basis is the weight of waste,
b) 1 CZK per l, if the base is the volume of waste or the capacity of the concentrating devices.
Calculation of the fee
(1) The fee for the deferral of municipal real estate waste is calculated as the sum of the sub-charges for each sub-period at the end of which:
(a) the debtor has his domicile in the immovable property; or
(b) there is no natural person residing in the immovable property where the owner of the immovable property is the taxpayer.
(2) The partial fee for the sub-period shall be calculated as the product of the sub-fee base, rounded to the nearest kilogram or litre, and the rates for that basis.
Fee payer
(1) The fee payable for the deferral of municipal real estate waste is:
(a) the association of unit owners, if it is established for the house; or
(b) the owner of the immovable property in other cases.
(2) The payer is obliged to levy a fee from the payer.
Common provisions
Fee period and sub-period
(1) The fee period for municipal waste shall be the calendar year.
(2) The period of the municipal waste charge shall be the calendar month.
Solidarity charge
The co-owners of a real estate property involving an apartment, a family house or a building for family recreation are required to perform a fee obligation jointly and severally.
Units
The provisions on immovable property shall apply mutatis mutandis to a unit defined under the Housing Act, together with that unit associated with a share in the common parts of the house, and, where ownership of the property is associated with it, to that unit, together with a share in the property.
Real estate embedded in the fund
For the purposes of municipal waste charges, a trust fund, a mutual fund or fund managed by a pension company to which the immovable property is entered shall be treated as the owner of the immovable property. ';
5. In Article 11, the following paragraph 4 is inserted after paragraph 3:
"(4) If the municipality has introduced a fee for the deferral of municipal real estate waste and has chosen in a generally binding decree the basis of the sub-charge provided for in § 10k (1) (a) or (b), the administrator shall charge the fee to the payer by means of a payment scale or by a collective regulatory list. If there is no such payer, the administrator shall charge the fee to the taxpayer. The fee shall be payable within 30 days of the date of receipt of the payment notice or of the summary. If the payer does not pay the fee or the payer does not pay the fee on time, the administrator may charge the fee to them by means of a payment period or by means of a comprehensive list of increases in the unpaid or unpaid fee, or parts thereof, up to three times. This increase shall be an accessory to the fee and shall be due within 30 days of the date of receipt of the payment notice or the summary list. ';
Paragraph 4 shall become paragraph 5.
6. In Paragraph 14, the following paragraph 5 is added:
"(5) The municipality in a generally binding decree introducing a charge for the deferral of municipal real estate waste shall choose one of the sub-bases of that fee and may determine the minimum sub-base of that fee. ';
7. In Section 16a, the words "under Section 10b 'are replaced by the words" under the municipal waste management system'.
Transitional provisions
1. For the fee payable for the operation of the system of collection, collection, transport, sorting, recovery and disposal of municipal waste incurred before the date of entry into force of this Act, as well as for the rights and obligations related thereto, Law No 565 / 1990 Coll. and a generally binding decree issued on the basis of its authorisation, as effective before the date of entry into force of this Act shall apply.
2. The municipality may levy a fee for the fee period 2021 for the operation of the collection, collection, transport, sorting, recovery and disposal system of municipal waste which it introduced before the date of entry into force of this Act. For the fee obligations for this fee, as well as for the rights and obligations relating thereto, arising in the fee period of 2021, Act No. 565 / 1990 Coll., as amended before the date of entry into force of this Act, and the generally binding Decree issued on the basis of its authorisation, shall apply as at the date of entry into force of this Act.
3. From the municipal waste management system fee pursuant to Act No. 565 / 1990 Coll., as effective from the date of entry into force of the Act, the natural person residing in another municipality at the end of that part-period shall be exempt from the municipal waste charge provided for in Section 156 (3) of the Act No. 541 / 2020 Coll., on waste, as effective from the date of entry into force of the Act, and which is due to registration in the municipality.
4. The municipality cannot introduce municipal waste charges under Act No. 565 / 1990 Coll., as effective from the date of entry into force of this Act, for the fee period 2021, in which:
(a) pursuant to Article 156 (3) of Act No. 541 / 2020 Coll., on waste, as effective from the date of entry into force of this Act, has introduced a municipal waste charge; or
(b) a fee for the operation of the collection, collection, transport, sorting, recovery and disposal system of municipal waste is introduced in accordance with point 2; or
(c) pursuant to Article 156 (1) of Act No. 541 / 2020 Coll., on waste, as effective from the date of entry into force of this Act, shall collect, collect, transport, sorting, recovery and disposal of municipal waste.
5. The fee for the operation of the collection, collection, transport, sorting, recovery and disposal system of municipal waste shall be considered as a charge for the municipal waste management system for the purposes of its payment.
Amendment of the Trade Business Act
Act No. 100 / 2011, No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100.
"(am) the activity of collective system operators under the end-of-life product law."
Amendment of the Income Tax Act
In Article 19 (1) of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 267 / 2014 Coll., point (zc) reads:
"(zc) the contributions of the solar power plant operators or producers under the law governing end-of-life products resulting from a collective system operator under the law governing end-of-life products, if they are used to ensure compliance with the obligation to recover, process and recover or remove end-of-life products with the exception of the costs of setting up the collection site of the solar power plant operator, and the contributions of persons placing on the market or putting into circulation packaging resulting from authorised packaging companies when used to ensure compliance with the obligation to recover and use of packaging waste, ';
Transitional provision
For the tax liability for income tax for the tax period started before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment of the Reserve Act to determine the income tax base
Act No. 593 / 1992 Coll., on provisions for the determination of the income tax base, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 244 / 1994 Coll., Act No. 132 / 1995 Coll., Act No. 211 / 1997 Coll., Act No. 176 / 2003 Coll., Act No. 669 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 223 / 2006 Coll.
1. In Article 10 (2), the words "the reserve to ensure the recovery and subsequent care of the landfill under the Waste Management Act 'shall be inserted after the words" damage 15'.
2. In the first sentence of Article 10a (1), the words "in a bank located in the territory of the Czech Republic or in the case of reserves defined in Section 10 (2), with the consent of the competent district authority, the competent regional office or the Administration of Radioactive Waste Storage, also in a separate account in a bank located in the territory of another Member State of the European Union 'are replaced by the words" held in the Czech Republic with a bank or branch of a foreign bank located in another Member State of the European Union' and after the words "means of reserves made up of § 9 and § 10 (1) or provisions defined in § 10 (2) are inserted.
3. in Article 10a (4) (b), the words "for the reclamation and remediation of landfills (25)" shall be replaced by the words "to ensure the reclamation and follow-up of landfills under the Waste Management Act."
footnote 25 is deleted.
Transitional provision
For the tax liability for provisions for the tax period started before the date of entry into force of this Act and the rights and obligations related thereto, Act No. 593 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment of the Road Act
In Article 19b (4) and (8) and in Article 19c (2) of Act No. 13 / 1997 Coll., on roads, as amended by Act No. 268 / 2015 Coll. and Act No. 193 / 2018 Coll., the words ", buyout, processing, use or disposal of cars' are replaced by the words" end-of-life vehicles under the end-of-life act '.
footnote 37 is deleted.
Amendment of veterinary law
In Article 3 of Act No. 166 / 1999 Coll., on Veterinary Care and on the amendment of certain related laws (Veterinary Act), as amended by Act No. 131 / 2003 Coll., Act No. 48 / 2006 Coll., Act No. 182 / 2008 Coll., Act No. 308 / 2011 Coll., Act No. 139 / 2014 Coll., Act No. 243 / 2016 Coll., Act No. 302 / 2017 Coll. and Act No. 368 / 2019 Coll., paragraph 5, including footnote No. 7b.
Paragraphs 6 and 7 shall become paragraphs 5 and 6.
Amendment to the Road Traffic Conditions Act
Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 6 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5, Act No. 5, Act No. 5 / 2011, Act No. 5, Act No. 5 / 2011, Act No. 5, Act No. 5, Act No. 5 / 2011, Act No. 5, Act No. 5, Act No. 5, Act No.
1. in Article 13 (1) (a) (1), the word "car train 23" shall be replaced by the words "end-of-life vehicles under the end-of-life product law."
2. footnote 23 shall read:
"23) Act No. 542 / 2020 Coll., on end-of-life products. '.
3. in Article 13 (1) (c) and in Article 13 (2), the word "cars" shall be replaced by the words "end-of-life vehicles under the End-of-Life Act."
4. Footnote 24 reads:
"24) § 105 (3) of Act No. 542 / 2020 Coll., on end-of-life products. § 19b (4) of Act No. 13 / 1997 Coll. '.
5. In Article 13 (5), the words "registration under special legislation (23) 'are replaced by the words" information system for keeping information on end-of-life vehicles under the End-of-Life Act'.
Amendment of the Administrative Charges Act
In the Annex to Act No 634 / 2004 Coll., on Administrative Charges, item 122 reads as follows:
"Heading 122
| a) | Udělení pověření k hodnocení nebezpečných vlastností odpadů podle zákona o odpadech | Kč | 1 000 |
| b) | Vydání povolení provozu zařízení určeného pro nakládání s odpady nebo povolení k obchodování s odpady podle zákona o odpadech | Kč | 500 |
| c) | Vydání povolení k upuštění od odděleného soustřeďování odpadů podle zákona o odpadech | Kč | 1 000 |
| d) | Přijetí oznámení o přeshraniční přepravě odpadu podle zákona o odpadech | Kč | 1 0000 |
| e) | Vydání rozhodnutí o změně vydaného rozhodnutí v přeshraniční přepravě odpadu podle čl. 17 nařízení Evropského parlamentu a Rady (ES) č. 1013/2006 o přepravě odpadů a podle zákona o odpadech | Kč | 6 000 |
Exemption
The competent authority and the person acting on its behalf pursuant to Article 22 or 24 of Regulation (EC) No 1013 / 2006 of the European Parliament and of the Council on shipments of waste shall be exempt from the fee referred to in points (d) and (e). ';
Contents
ČÁST PRVNÍ
Čl. I
„HLAVA VII
Díl 1
§ 10d
Díl 2
§ 10e
§ 10f
§ 10g
§ 10h
Díl 3
§ 10i
§ 10j
§ 10k
§ 10l
§ 10m
§ 10n
Díl 4
§ 10o
§ 10p
§ 10q
§ 10r
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
Čl. V
ČÁST ČTVRTÁ
Čl. VI
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
ČÁST SEDMÁ
Čl. X
ČÁST OSMÁ
Čl. XI
ČÁST DEVÁTÁ
Čl. XII
Čl. XIII
ČÁST DESÁTÁ
Čl. XIV
ČÁST JEDENÁCTÁ
Čl. XV
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Regulation Information
| Citation | Act No. 543 / 2020 Coll., amending certain laws in connection with the adoption of the Waste Act and the end-of-life Act |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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