. "FINAN\u010CN\u00CD SPR\u00C1VA \u010CESK\u00C9 REPUBLIKY\r\nOBECN\u00C1 USTANOVEN\u00CD\r\nOrg\u00E1ny Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky\r\nFinan\u010Dn\u00ED spr\u00E1va \u010Cesk\u00E9 republiky je soustavou spr\u00E1vn\u00EDch org\u00E1n\u016F pro v\u00FDkon spr\u00E1vy dan\u00ED.\r\nJako org\u00E1ny Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Eorg\u00E1ny finan\u010Dn\u00ED spr\u00E1vy\u201C) se z\u0159izuj\u00ED Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady, kter\u00E9 jsou spr\u00E1vn\u00EDmi \u00FA\u0159ady a organiza\u010Dn\u00EDmi slo\u017Ekami st\u00E1tu.\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je pod\u0159\u00EDzeno Ministerstvu financ\u00ED (d\u00E1le jen \u201Eministerstvo\u201C). Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je pod\u0159\u00EDzeno Gener\u00E1ln\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED. Finan\u010Dn\u00ED \u00FA\u0159ady jsou pod\u0159\u00EDzeny Odvolac\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED.\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je \u00FA\u010Detn\u00ED jednotkou. Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady nejsou \u00FA\u010Detn\u00EDmi jednotkami a pro \u00FA\u010Dely hospoda\u0159en\u00ED s majetkem st\u00E1tu, \u00FA\u010Detnictv\u00ED a pracovn\u011Bpr\u00E1vn\u00EDch vztah\u016F maj\u00ED postaven\u00ED vnit\u0159n\u00EDch organiza\u010Dn\u00EDch jednotek Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED.\r\nP\u0159\u00EDjmy a v\u00FDdaje Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED jsou sou\u010D\u00E1st\u00ED rozpo\u010Dtov\u00E9 kapitoly ministerstva.\r\n\r\nGENER\u00C1LN\u00CD FINAN\u010CN\u00CD \u0158EDITELSTV\u00CD\r\n\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED vykon\u00E1v\u00E1 p\u016Fsobnost pro cel\u00E9 \u00FAzem\u00ED \u010Cesk\u00E9 republiky.\r\nS\u00EDdlem Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED je hlavn\u00ED m\u011Bsto Praha.\r\n\r\nGener\u00E1ln\u00ED \u0159editel\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED \u0159\u00EDd\u00ED gener\u00E1ln\u00ED \u0159editel. Gener\u00E1ln\u00EDho \u0159editele zastupuje z\u00E1stupce gener\u00E1ln\u00EDho \u0159editele.\r\nGener\u00E1ln\u00EDho \u0159editele jmenuje a odvol\u00E1v\u00E1 vl\u00E1da na n\u00E1vrh ministra financ\u00ED.\r\nMinistr financ\u00ED jmenuje a odvol\u00E1v\u00E1\r\nz\u00E1stupce gener\u00E1ln\u00EDho \u0159editele,\r\nvedouc\u00EDho \u00FAtvaru intern\u00EDho auditu Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED.\r\n\r\nGener\u00E1ln\u00EDm \u0159editelem a jeho z\u00E1stupcem m\u016F\u017Ee b\u00FDt jmenov\u00E1n pouze zam\u011Bstnanec, kter\u00FD je nebo byl za\u0159azen v org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, v \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1nu nebo v ministerstvu, kter\u00FD\r\nz\u00EDskal vysoko\u0161kolsk\u00E9 vzd\u011Bl\u00E1n\u00ED studiem v r\u00E1mci magistersk\u00E9ho studijn\u00EDho programu,\r\npod\u00EDlel se na v\u00FDkonu pravomoci t\u011Bchto org\u00E1n\u016F alespo\u0148 po dobu 5 let.\r\n\r\nS funkc\u00ED gener\u00E1ln\u00EDho \u0159editele a jeho z\u00E1stupce je neslu\u010Diteln\u00E9 \u010Dlenstv\u00ED v politick\u00E9 stran\u011B nebo politick\u00E9m hnut\u00ED.\r\nGener\u00E1ln\u00ED \u0159editel schvaluje organiza\u010Dn\u00ED \u0159\u00E1d Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky.\r\n\r\nV\u011Bcn\u00E1 p\u016Fsobnost\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED\r\nvykon\u00E1v\u00E1 p\u016Fsobnost spr\u00E1vn\u00EDho org\u00E1nu nejbl\u00ED\u017Ee nad\u0159\u00EDzen\u00E9ho Odvolac\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED,\r\nprov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,\r\nvykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu p\u0159i prov\u00E1d\u011Bn\u00ED mezin\u00E1rodn\u00ED spolupr\u00E1ce p\u0159i spr\u00E1v\u011B dan\u00ED,\r\nvede centr\u00E1ln\u00ED evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy.\r\n\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED se pod\u00EDl\u00ED na\r\np\u0159\u00EDprav\u011B n\u00E1vrh\u016F pr\u00E1vn\u00EDch p\u0159edpis\u016F,\r\nzabezpe\u010Dov\u00E1n\u00ED analytick\u00FDch a koncep\u010Dn\u00EDch \u00FAkol\u016F,\r\nzaji\u0161\u0165ov\u00E1n\u00ED \u00FAkol\u016F souvisej\u00EDc\u00EDch se sjedn\u00E1v\u00E1n\u00EDm mezin\u00E1rodn\u00EDch smluv, s rozvojem mezist\u00E1tn\u00EDch styk\u016F a mezin\u00E1rodn\u00ED spolupr\u00E1ce, jako\u017E i \u00FAkol\u016F, kter\u00E9 vypl\u00FDvaj\u00ED pro \u010Ceskou republiku z mezin\u00E1rodn\u00EDch smluv a z \u010Dlenstv\u00ED v mezin\u00E1rodn\u00EDch organizac\u00EDch.\r\n\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z pov\u011B\u0159en\u00ED ministerstva\r\nvykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu pro vz\u00E1jemnou mezin\u00E1rodn\u00ED administrativn\u00ED spolupr\u00E1ci se st\u00E1tn\u00EDmi org\u00E1ny jin\u00FDch st\u00E1t\u016F a mezin\u00E1rodn\u00EDmi organizacemi,\r\nvykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu, d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,\r\np\u0159ezkoum\u00E1v\u00E1 hospoda\u0159en\u00ED kraj\u016F, hlavn\u00EDho m\u011Bsta Prahy a region\u00E1ln\u00EDch rad region\u016F soudr\u017Enosti a vykon\u00E1v\u00E1 dozor nad p\u0159ezkoum\u00E1v\u00E1n\u00EDm hospoda\u0159en\u00ED obc\u00ED, dobrovoln\u00FDch svazk\u016F obc\u00ED a m\u011Bstsk\u00FDch \u010D\u00E1st\u00ED hlavn\u00EDho m\u011Bsta Prahy.\r\n\r\nODVOLAC\u00CD FINAN\u010CN\u00CD \u0158EDITELSTV\u00CD\r\n\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo\r\nOdvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED vykon\u00E1v\u00E1 p\u016Fsobnost pro cel\u00E9 \u00FAzem\u00ED \u010Cesk\u00E9 republiky.\r\nS\u00EDdlem Odvolac\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED je hlavn\u00ED m\u011Bsto Praha.\r\n\r\n\u0158editel\r\nOdvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED \u0159\u00EDd\u00ED \u0159editel. \u0158editele zastupuje z\u00E1stupce \u0159editele.\r\n\u0158editele a jeho z\u00E1stupce jmenuje a odvol\u00E1v\u00E1 gener\u00E1ln\u00ED \u0159editel.\r\n\r\nV\u011Bcn\u00E1 p\u016FsobnostOdvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED\r\nvykon\u00E1v\u00E1 p\u016Fsobnost spr\u00E1vn\u00EDho org\u00E1nu nejbl\u00ED\u017Ee nad\u0159\u00EDzen\u00E9ho finan\u010Dn\u00EDm \u00FA\u0159ad\u016Fm,\r\nprov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,\r\nvykon\u00E1v\u00E1 z pov\u011B\u0159en\u00ED ministerstva p\u016Fsobnost d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,\r\nvykon\u00E1v\u00E1 z pov\u011B\u0159en\u00ED ministerstva p\u016Fsobnost kontaktn\u00EDho org\u00E1nu p\u0159i prov\u00E1d\u011Bn\u00ED mezin\u00E1rodn\u00ED spolupr\u00E1ce p\u0159i spr\u00E1v\u011B dan\u00ED,\r\nvede evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy.\r\n\r\nFINAN\u010CN\u00CD \u00DA\u0158ADY\r\n\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo\r\nFinan\u010Dn\u00EDmi \u00FA\u0159ady jsou:\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro hlavn\u00ED m\u011Bsto Prahu,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro St\u0159edo\u010Desk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Jiho\u010Desk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Plze\u0148sk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Karlovarsk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro \u00DAsteck\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Libereck\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Kr\u00E1lov\u00E9hradeck\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Pardubick\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Kraj Vyso\u010Dina,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Jihomoravsk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Olomouck\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Moravskoslezsk\u00FD kraj,\r\nFinan\u010Dn\u00ED \u00FA\u0159ad pro Zl\u00EDnsk\u00FD kraj,\r\nSpecializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad.\r\n\r\nFinan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1 p\u016Fsobnost na \u00FAzem\u00ED vy\u0161\u0161\u00EDho \u00FAzemn\u00EDho samospr\u00E1vn\u00E9ho celku, jeho\u017E n\u00E1zev je sou\u010D\u00E1st\u00ED n\u00E1zvu finan\u010Dn\u00EDho \u00FA\u0159adu. Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1 p\u016Fsobnost na cel\u00E9m \u00FAzem\u00ED \u010Cesk\u00E9 republiky.\r\nS\u00EDdlem finan\u010Dn\u00EDho \u00FA\u0159adu je s\u00EDdlo vy\u0161\u0161\u00EDho \u00FAzemn\u00EDho samospr\u00E1vn\u00E9ho celku, jeho\u017E n\u00E1zev je sou\u010D\u00E1st\u00ED n\u00E1zvu finan\u010Dn\u00EDho \u00FA\u0159adu. S\u00EDdlem Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu je hlavn\u00ED m\u011Bsto Praha.\r\nDojde-li ke zm\u011Bn\u011B \u00FAzem\u00ED vy\u0161\u0161\u00EDch \u00FAzemn\u00EDch samospr\u00E1vn\u00FDch celk\u016F, zm\u011Bn\u00ED se stejn\u011B i \u00FAzemn\u00ED p\u016Fsobnost finan\u010Dn\u00EDch \u00FA\u0159ad\u016F, a to od prvn\u00EDho dne kalend\u00E1\u0159n\u00EDho roku n\u00E1sleduj\u00EDc\u00EDho po dni, kdy nabyl \u00FA\u010Dinnosti z\u00E1kon, kter\u00FDm se m\u011Bn\u00ED hranice vy\u0161\u0161\u00EDch \u00FAzemn\u00EDch samospr\u00E1vn\u00FDch celk\u016F, leda\u017Ee by nabyl \u00FA\u010Dinnosti prvn\u00EDho dne kalend\u00E1\u0159n\u00EDho roku.\r\n\u00DAzemn\u00ED pracovi\u0161t\u011B finan\u010Dn\u00EDho \u00FA\u0159adu, kter\u00E9 se nenach\u00E1z\u00ED v jeho s\u00EDdle, stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.\r\n\r\n\u0158editel\r\nFinan\u010Dn\u00ED \u00FA\u0159ad \u0159\u00EDd\u00ED \u0159editel. \u0158editele zastupuje z\u00E1stupce \u0159editele.\r\n\u0158editele a jeho z\u00E1stupce jmenuje a odvol\u00E1v\u00E1 gener\u00E1ln\u00ED \u0159editel.\r\n\r\nV\u011Bcn\u00E1 p\u016Fsobnost\r\nFinan\u010Dn\u00ED \u00FA\u0159ad\r\nvykon\u00E1v\u00E1 spr\u00E1vu dan\u00ED,\r\nprov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,\r\np\u0159ev\u00E1d\u00ED v\u00FDnosy dan\u00ED, kter\u00E9 vyb\u00EDr\u00E1 a vym\u00E1h\u00E1 a kter\u00E9 nejsou p\u0159\u00EDjmem st\u00E1tn\u00EDho rozpo\u010Dtu,\r\np\u0159ij\u00EDm\u00E1 a eviduje spl\u00E1tky n\u00E1vratn\u00FDch finan\u010Dn\u00EDch v\u00FDpomoc\u00ED poskytnut\u00FDch Ministerstvem zem\u011Bd\u011Blstv\u00ED v letech 1991 a\u017E 1995 v\u010Detn\u011B a p\u0159\u00EDpadn\u00E9 \u00FAroky z nich vypl\u00FDvaj\u00EDc\u00ED,\r\nvykon\u00E1v\u00E1 dozor nad loteriemi a jin\u00FDmi podobn\u00FDmi hrami,\r\nvyb\u00EDr\u00E1 a vym\u00E1h\u00E1 pen\u011B\u017Eit\u00E1 pln\u011Bn\u00ED, kter\u00E1 ulo\u017Eily org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy,\r\nvede evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy,\r\nvykon\u00E1v\u00E1 dal\u0161\u00ED p\u016Fsobnost, stanov\u00ED-li jin\u00FD pr\u00E1vn\u00ED p\u0159edpis, \u017Ee tuto p\u016Fsobnost vykon\u00E1vaj\u00ED org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.\r\n\r\nFinan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1\r\nfinan\u010Dn\u00ED kontrolu,\r\ncenovou kontrolu a ukl\u00E1d\u00E1 pokuty podle pr\u00E1vn\u00EDch p\u0159edpis\u016F upravuj\u00EDc\u00EDch ceny,\r\nkontrolu dodr\u017Eov\u00E1n\u00ED povinnost\u00ED stanoven\u00FDch pr\u00E1vn\u00EDmi p\u0159edpisy upravuj\u00EDc\u00EDmi \u00FA\u010Detnictv\u00ED a ukl\u00E1d\u00E1 \u00FA\u010Detn\u00EDm jednotk\u00E1m pokuty podle t\u011Bchto pr\u00E1vn\u00EDch p\u0159edpis\u016F,\r\nkontrolu v\u00FDkonu spr\u00E1vy poplatk\u016F, kter\u00E9 jsou p\u0159\u00EDjmem st\u00E1tn\u00EDho rozpo\u010Dtu, jsou-li k jejich spr\u00E1v\u011B v\u011Bcn\u011B p\u0159\u00EDslu\u0161n\u00E9 jin\u00E9 org\u00E1ny,\r\npodle z\u00E1kona o spot\u0159ebn\u00EDch dan\u00EDch kontrolu\r\ndodr\u017Eov\u00E1n\u00ED povinnost\u00ED a z\u00E1kaz\u016F p\u0159i zna\u010Dkov\u00E1n\u00ED a barven\u00ED vybran\u00FDch miner\u00E1ln\u00EDch olej\u016F a p\u0159i zna\u010Dkov\u00E1n\u00ED n\u011Bkter\u00FDch dal\u0161\u00EDch miner\u00E1ln\u00EDch olej\u016F,\r\nzna\u010Den\u00ED tab\u00E1kov\u00FDch v\u00FDrobk\u016F,\r\ndodr\u017Eov\u00E1n\u00ED z\u00E1kazu prodeje lihovin a tab\u00E1kov\u00FDch v\u00FDrobk\u016F.\r\n\r\nFinan\u010Dn\u00ED \u00FA\u0159ad z pov\u011B\u0159en\u00ED ministerstva\r\np\u0159ezkoum\u00E1v\u00E1 hospoda\u0159en\u00ED kraj\u016F, hlavn\u00EDho m\u011Bsta Prahy a region\u00E1ln\u00EDch rad region\u016F soudr\u017Enosti a vykon\u00E1v\u00E1 dozor nad p\u0159ezkoum\u00E1v\u00E1n\u00EDm hospoda\u0159en\u00ED obc\u00ED, dobrovoln\u00FDch svazk\u016F obc\u00ED a m\u011Bstsk\u00FDch \u010D\u00E1st\u00ED hlavn\u00EDho m\u011Bsta Prahy,\r\nvykon\u00E1v\u00E1 p\u016Fsobnost d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,\r\n\r\nSpecializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad\r\nSpecializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad je p\u0159\u00EDslu\u0161n\u00FDm pro vybran\u00E9 subjekty; t\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost u poplatk\u016F, jejich\u017E p\u0159edm\u011Btem je zpoplatn\u011Bn\u00ED \u00FAkonu.\r\nVybran\u00FDm subjektem se pro \u00FA\u010Dely tohoto z\u00E1kona rozum\u00ED\r\npr\u00E1vnick\u00E1 osoba zalo\u017Een\u00E1 za \u00FA\u010Delem podnik\u00E1n\u00ED, kter\u00E1 dos\u00E1hla obratu v\u00EDce ne\u017E 2 000 000 000 K\u010D,\r\nbanka,\r\npobo\u010Dka zahrani\u010Dn\u00ED banky,\r\nspo\u0159iteln\u00ED a \u00FAv\u011Brn\u00ED dru\u017Estvo,\r\npoji\u0161\u0165ovna,\r\npobo\u010Dka poji\u0161\u0165ovny z jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu nebo z t\u0159et\u00EDho st\u00E1tu,\r\nzaji\u0161\u0165ovna,\r\npobo\u010Dka zaji\u0161\u0165ovny z jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu nebo z t\u0159et\u00EDho st\u00E1tu,\r\n\u010Dlen skupiny podle z\u00E1kona o dani z p\u0159idan\u00E9 hodnoty,\r\nje-li alespo\u0148 jeden z jej\u00EDch \u010Dlen\u016F subjektem podle p\u00EDsmen b) a\u017E h),\r\ndojde-li alespo\u0148 u jednoho jej\u00EDho \u010Dlena ke zm\u011Bn\u011B podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle odstavce 6, a to a\u017E do okam\u017Eiku, kdy u posledn\u00EDho z \u010Dlen\u016F t\u00E9to skupiny dojde ke zm\u011Bn\u011B podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle odstavce 7.\r\n\r\nObratem se pro \u00FA\u010Dely tohoto z\u00E1kona rozum\u00ED \u00FAhrn \u010Dist\u00E9ho obratu podle pr\u00E1vn\u00EDch p\u0159edpis\u016F upravuj\u00EDc\u00EDch \u00FA\u010Detnictv\u00ED dosa\u017Een\u00FD za zda\u0148ovac\u00ED obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F. Obratem se rozum\u00ED t\u00E9\u017E obrat dosa\u017Een\u00FD pr\u00E1vn\u00EDm p\u0159edch\u016Fdcem.\r\nPro zm\u011Bnu, p\u0159echod a delegaci p\u0159\u00EDslu\u0161nosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu se obdobn\u011B pou\u017Eij\u00ED ustanoven\u00ED da\u0148ov\u00E9ho \u0159\u00E1du o zm\u011Bn\u011B, p\u0159echodu a delegaci m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti, a to pro cel\u00FD rozsah p\u016Fsobnosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.\r\nSkute\u010Dnost, \u017Ee se subjekt stane, nebo p\u0159estane b\u00FDt vybran\u00FDm subjektem, se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du.\r\nDosa\u017Een\u00ED obratu uveden\u00E9ho v odstavci 2 p\u00EDsm. a) se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du po\u010D\u00EDnaje prvn\u00EDm dnem druh\u00E9ho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m bylo tohoto obratu dosa\u017Eeno.\r\nPokles obratu pod hranici uvedenou v odstavci 2 p\u00EDsm. a) se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du po\u010D\u00EDnaje prvn\u00EDm dnem \u010Dtvrt\u00E9ho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m k tomuto poklesu obratu do\u0161lo. K tomuto poklesu obratu se nep\u0159ihl\u00ED\u017E\u00ED v p\u0159\u00EDpad\u011B, \u017Ee p\u0159ed prvn\u00EDm dnem t\u0159et\u00EDho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m k tomuto poklesu obratu do\u0161lo, bude znovu dosa\u017Een obrat uveden\u00FD v odstavci 2 p\u00EDsm. a).\r\nSpecializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad nevykon\u00E1v\u00E1 spr\u00E1vu dan\u011B z nemovitost\u00ED, dan\u011B d\u011Bdick\u00E9, dan\u011B darovac\u00ED a dan\u011B z p\u0159evodu nemovitost\u00ED.\r\n\r\nZvl\u00E1\u0161tn\u00ED ustanoven\u00ED o m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti\r\nNelze-li ur\u010Dit m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost finan\u010Dn\u00EDho \u00FA\u0159adu podle jin\u00E9ho pr\u00E1vn\u00EDho p\u0159edpisu, je m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD Finan\u010Dn\u00ED \u00FA\u0159ad pro hlavn\u00ED m\u011Bsto Prahu.\r\nKontrolu podle \u00A7 10 odst. 2 p\u00EDsm. d) a e) prov\u00E1d\u00ED finan\u010Dn\u00ED \u00FA\u0159ad v obvodu sv\u00E9 \u00FAzemn\u00ED p\u016Fsobnosti, i kdy\u017E nen\u00ED pro kontrolovan\u00FD subjekt m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD podle jin\u00E9ho pr\u00E1vn\u00EDho p\u0159edpisu nebo podle odstavce 1.\r\n\r\nZVL\u00C1\u0160TN\u00CD USTANOVEN\u00CD O \u0158\u00CDZEN\u00CD\r\nZvl\u00E1\u0161tn\u00ED ustanoven\u00ED o nahl\u00ED\u017Een\u00ED do spisu p\u0159i spr\u00E1v\u011B dan\u00ED\r\nOpr\u00E1vn\u011Bn\u00ED da\u0148ov\u00E9ho subjektu nahl\u00ED\u017Eet do spisu lze vykon\u00E1vat v s\u00EDdle p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy nebo na jeho \u00FAzemn\u00EDm pracovi\u0161ti, kde je um\u00EDst\u011Bn spis nebo jeho p\u0159\u00EDslu\u0161n\u00E1 \u010D\u00E1st.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n finan\u010Dn\u00ED spr\u00E1vy na po\u017E\u00E1d\u00E1n\u00ED bezodkladn\u011B informuje da\u0148ov\u00FD subjekt, na jak\u00E9m m\u00EDst\u011B je um\u00EDst\u011Bn jeho spis nebo jeho p\u0159\u00EDslu\u0161n\u00E1 \u010D\u00E1st.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n finan\u010Dn\u00ED spr\u00E1vy p\u0159i um\u00EDst\u011Bn\u00ED spisu nebo jeho p\u0159\u00EDslu\u0161n\u00E9 \u010D\u00E1sti p\u0159ihl\u00E9dne zejm\u00E9na k dostupnosti spisu pro da\u0148ov\u00FD subjekt a k hospod\u00E1rnosti v\u00FDkonu spr\u00E1vy dan\u00ED.\r\n\r\nPR\u00C1VA A POVINNOSTI ZAM\u011ASTNANC\u016E V ORG\u00C1NECH FINAN\u010CN\u00CD SPR\u00C1VY\r\nPr\u00E1vn\u00ED \u00FAkony v org\u00E1nech finan\u010Dn\u00ED spr\u00E1vy\r\nPr\u00E1vn\u00ED \u00FAkony jm\u00E9nem st\u00E1tu ve v\u0161ech v\u011Bcech je v org\u00E1nech finan\u010Dn\u00ED spr\u00E1vy opr\u00E1vn\u011Bn \u010Dinit pouze gener\u00E1ln\u00ED \u0159editel nebo jeho z\u00E1stupce.\r\nV p\u0159\u00EDpadech stanoven\u00FDch vnit\u0159n\u00EDm p\u0159edpisem finan\u010Dn\u00ED spr\u00E1vy nebo na z\u00E1klad\u011B p\u00EDsemn\u00E9ho pov\u011B\u0159en\u00ED gener\u00E1ln\u00EDho \u0159editele m\u016F\u017Ee \u010Dinit pr\u00E1vn\u00ED \u00FAkony jm\u00E9nem st\u00E1tu i jin\u00FD zam\u011Bstnanec.\r\n\r\nNeslu\u010Ditelnost s v\u00FDkonem n\u011Bkter\u00FDch \u010Dinnost\u00EDZam\u011Bstnanec, kter\u00FD pln\u00ED \u00FAkoly p\u0159i v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, nesm\u00ED\r\nv\u00FDd\u011Ble\u010Dn\u011B prov\u00E1d\u011Bt kontroln\u00ED, da\u0148ovou nebo \u00FA\u010Detn\u00ED poradenskou nebo obdobnou \u010Dinnost pro da\u0148ov\u00E9 subjekty nebo pro p\u0159\u00EDjemce dotac\u00ED,\r\nb\u00FDt auditorem, revizorem \u00FA\u010Dt\u016F, prokuristou, likvid\u00E1torem nebo spr\u00E1vcem konkursn\u00ED podstaty, vyrovnac\u00EDm spr\u00E1vcem, zvl\u00E1\u0161tn\u00EDm spr\u00E1vcem, insolven\u010Dn\u00EDm spr\u00E1vcem, p\u0159edb\u011B\u017En\u00FDm insolven\u010Dn\u00EDm spr\u00E1vcem, zvl\u00E1\u0161tn\u00EDm insolven\u010Dn\u00EDm spr\u00E1vcem nebo odd\u011Blen\u00FDm insolven\u010Dn\u00EDm spr\u00E1vcem,\r\nb\u00FDt statut\u00E1rn\u00EDm org\u00E1nem, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu nebo dozor\u010D\u00ED rady obchodn\u00ED spole\u010Dnosti, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu dru\u017Estva nebo \u010Dlenem jeho kontroln\u00ED komise; s p\u00EDsemn\u00FDm souhlasem zam\u011Bstnavatele m\u016F\u017Ee b\u00FDt statut\u00E1rn\u00EDm org\u00E1nem, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu nebo \u010Dlenem kontroln\u00ED komise bytov\u00E9ho dru\u017Estva.\r\n\r\nProkazov\u00E1n\u00ED opr\u00E1vn\u011Bn\u00ED zam\u011Bstnance k v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy\r\nZam\u011Bstnanec, kter\u00FD se bezprost\u0159edn\u011B pod\u00EDl\u00ED na v\u00FDkonu pravomoci org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, prokazuje sv\u00E9 opr\u00E1vn\u011Bn\u00ED k t\u00E9to \u010Dinnosti slu\u017Eebn\u00EDm pr\u016Fkazem vydan\u00FDm zam\u011Bstnavatelem.\r\nVzory slu\u017Eebn\u00EDho pr\u016Fkazu stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.\r\n\r\nZvl\u00E1\u0161tn\u00ED ustanoven\u00ED o n\u00E1hrad\u011B \u0161kody\r\nOsob\u011B, kter\u00E1 poskytla zam\u011Bstnanci v org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy pomoc p\u0159i v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, a tuto pomoc poskytla na \u017E\u00E1dost nebo s v\u011Bdom\u00EDm tohoto zam\u011Bstnance (d\u00E1le jen \u201Epo\u0161kozen\u00FD\u201C), n\u00E1le\u017E\u00ED za \u0161kodu, kter\u00E1 j\u00ED p\u0159itom vznikla, n\u00E1hrada; n\u00E1hrada nen\u00E1le\u017E\u00ED, pokud si po\u0161kozen\u00FD zp\u016Fsobil \u0161kodu \u00FAmysln\u011B s\u00E1m. N\u00E1hradu poskytuje Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED.\r\nDo\u0161lo-li u po\u0161kozen\u00E9ho k \u00FAjm\u011B na zdrav\u00ED nebo smrti, ur\u010D\u00ED se rozsah a v\u00FD\u0161e n\u00E1hrady \u0161kody podle p\u0159edpis\u016F o od\u0161kod\u0148ov\u00E1n\u00ED pracovn\u00EDch \u00FAraz\u016F a nemoc\u00ED z povol\u00E1n\u00ED zam\u011Bstnanc\u016F.\r\nN\u00E1hrada n\u00E1le\u017E\u00ED i za \u0161kodu na v\u011Bcech, kter\u00E1 po\u0161kozen\u00E9mu vznikla v souvislosti s poskytnut\u00EDm pomoci podle odstavce 1. P\u0159itom se hrad\u00ED skute\u010Dn\u00E1 \u0161koda, a to uveden\u00EDm v p\u0159ede\u0161l\u00FD stav; nen\u00ED-li to mo\u017En\u00E9 nebo \u00FA\u010Deln\u00E9, hrad\u00ED se v pen\u011Bz\u00EDch. Po\u0161kozen\u00E9mu n\u00E1le\u017E\u00ED i \u00FAhrada n\u00E1klad\u016F spojen\u00FDch s po\u0159\u00EDzen\u00EDm nov\u00E9 v\u011Bci n\u00E1hradou za v\u011Bc po\u0161kozenou.\r\nN\u00E1hrada \u0161kody n\u00E1le\u017E\u00ED i osob\u011B, kter\u00E9 byla zp\u016Fsobena \u0161koda jedn\u00E1n\u00EDm po\u0161kozen\u00E9ho podle odstavce 1.\r\nJestli\u017Ee Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED nahradilo podle odstavc\u016F 1 a\u017E 4 \u0161kodu, v\u016F\u010Di tomu, kdo \u0161kodu zavinil, uplatn\u00ED, je-li to \u00FA\u010Deln\u00E9, n\u00E1rok na zaplacen\u00ED \u010D\u00E1stky ve v\u00FD\u0161i \u010D\u00E1stky poskytnut\u00E9 po\u0161kozen\u00E9mu nebo osob\u011B, kter\u00E9 zp\u016Fsobil \u0161kodu po\u0161kozen\u00FD.\r\n\r\nPoskytov\u00E1n\u00ED \u00FAdaj\u016F ministerstvu a org\u00E1n\u016Fm Finan\u010Dn\u00ED spr\u00E1vy\r\nPoskytov\u00E1n\u00ED \u00FAdaj\u016F\r\nMinisterstvo a org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy mohou v rozsahu pot\u0159ebn\u00E9m pro pln\u011Bn\u00ED konkr\u00E9tn\u00EDho \u00FAkolu p\u0159i v\u00FDkonu sv\u00E9 p\u016Fsobnosti \u017E\u00E1dat od spr\u00E1vce evidence nebo jej\u00EDho provozovatele poskytnut\u00ED \u00FAdaj\u016F\r\nze z\u00E1kladn\u00EDho registru obyvatel,\r\nz agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu evidence obyvatel,\r\nz evidence ob\u010Dan\u016F Evropsk\u00E9 unie a evidence cizinc\u016F,\r\nz agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu cizinc\u016F,\r\nz evidence ob\u010Dansk\u00FDch pr\u016Fkaz\u016F,\r\nz evidence cestovn\u00EDch doklad\u016F,\r\nz centr\u00E1ln\u00EDho registru silni\u010Dn\u00EDch vozidel,\r\nz registru rodn\u00FDch \u010D\u00EDsel,\r\nz katastru nemovitost\u00ED,\r\nze z\u00E1kladn\u00EDho registru pr\u00E1vnick\u00FDch osob, podnikaj\u00EDc\u00EDch fyzick\u00FDch osob a org\u00E1n\u016F ve\u0159ejn\u00E9 moci.\r\n\r\nSpr\u00E1vce evidence nebo jej\u00ED provozovatel je povinen \u017E\u00E1dosti o poskytnut\u00ED \u00FAdaj\u016F bez zbyte\u010Dn\u00E9ho odkladu vyhov\u011Bt; poskytnut\u00ED \u00FAdaj\u016F je bez\u00FAplatn\u00E9.\r\n\u00DAdaje se poskytuj\u00ED zp\u016Fsobem umo\u017E\u0148uj\u00EDc\u00EDm d\u00E1lkov\u00FD a nep\u0159etr\u017Eit\u00FD p\u0159\u00EDstup; v p\u0159\u00EDpad\u011B evidence ob\u010Dansk\u00FDch pr\u016Fkaz\u016F a evidence cestovn\u00EDch doklad\u016F lze \u00FAdaje poskytnout pouze zp\u016Fsobem umo\u017E\u0148uj\u00EDc\u00EDm nep\u0159etr\u017Eit\u00FD p\u0159\u00EDstup. Spr\u00E1vce evidence nebo jej\u00ED provozovatel je povinen poskytnout t\u00E9\u017E \u00FAdaje o zm\u011Bn\u011B \u00FAdaj\u016F.\r\n\u00DAdaje, kter\u00E9 jsou vedeny jako referen\u010Dn\u00ED \u00FAdaje v z\u00E1kladn\u00EDm registru obyvatel, se vyu\u017Eij\u00ED z agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu evidence obyvatel nebo agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu cizinc\u016F, pouze pokud jsou ve tvaru p\u0159edch\u00E1zej\u00EDc\u00EDm sou\u010Dasn\u00FD stav.\r\nUstanoven\u00EDmi odstavc\u016F 1 a\u017E 4 nen\u00ED dot\u010Dena povinnost spr\u00E1vce evidence nebo jej\u00EDho provozovatele p\u0159ed\u00E1vat ministerstvu a org\u00E1n\u016Fm finan\u010Dn\u00ED spr\u00E1vy \u00FAdaje v rozsahu a za podm\u00EDnek podle da\u0148ov\u00E9ho \u0159\u00E1du.\r\nMinisterstvo a org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy zpracov\u00E1vaj\u00ED a vz\u00E1jemn\u011B si poskytuj\u00ED \u00FAdaje z\u00EDskan\u00E9 pro \u00FA\u010Del v\u00FDkonu p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy a v\u00FDkonu p\u016Fsobnosti ministerstva podle tohoto z\u00E1kona.\r\n\r\nUSTANOVEN\u00CD P\u0158ECHODN\u00C1, Z\u00C1V\u011ARE\u010CN\u00C1 A ZRU\u0160OVAC\u00CD\r\nP\u0159echodn\u00E1 a z\u00E1v\u011Bre\u010Dn\u00E1 ustanoven\u00ED\r\n\r\nZru\u0161uj\u00ED se finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.\r\nGener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, se pova\u017Euje za Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona. Dosavadn\u00ED gener\u00E1ln\u00ED \u0159editel Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED a jeho dosavadn\u00ED z\u00E1stupce se pova\u017Euj\u00ED za gener\u00E1ln\u00EDho \u0159editele a jeho z\u00E1stupce jmenovan\u00E9 podle tohoto z\u00E1kona.\r\nV\u00FDkon pr\u00E1v a povinnost\u00ED vypl\u00FDvaj\u00EDc\u00EDch z pracovn\u011Bpr\u00E1vn\u00EDch vztah\u016F zam\u011Bstnanc\u016F v ministerstvu p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, pokud se tito zam\u011Bstnanci p\u0159ev\u00E1\u017En\u011B pod\u00EDleli na v\u00FDkonu p\u016Fsobnosti ministerstva, kter\u00E1 p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.\r\n\u0158\u00EDzen\u00ED a postupy, kter\u00E9 p\u0159ede dnem nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona nebyly ministerstvem ukon\u010Deny, dokon\u010D\u00ED ministerstvo i v p\u0159\u00EDpadech, kdy p\u016Fsobnost ministerstva p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.\r\nP\u0159i ur\u010Den\u00ED p\u0159\u00EDslu\u0161nosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu se zohledn\u00ED dosa\u017Een\u00ED obratu uveden\u00E9ho v \u00A7 11 odst. 2 p\u00EDsm. a) nebo pokles obratu pod tuto hranici po\u010D\u00EDnaje posledn\u00EDm zn\u00E1m\u00FDm obratem dosa\u017Een\u00FDm p\u0159ede dnem \u00FA\u010Dinnosti tohoto z\u00E1kona. Obrat se pova\u017Euje za zn\u00E1m\u00FD dnem uplynut\u00ED lh\u016Fty pro pod\u00E1n\u00ED da\u0148ov\u00E9ho p\u0159izn\u00E1n\u00ED.\r\n\r\nSpisy \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F p\u0159evezmou ministerstvo nebo org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy p\u0159\u00EDslu\u0161n\u00E9 ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona.\r\nJsou-li v rozhodnut\u00EDch nebo osv\u011Bd\u010Den\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny ministerstvo nebo \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny, rozum\u00ED se jimi ministerstvo nebo org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy, p\u0159\u00EDslu\u0161n\u00E9 ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona.\r\nJsou-li v rozhodnut\u00EDch o delegaci vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F, rozum\u00ED se jimi finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona, sou\u010D\u00E1st\u00ED jejich\u017E spr\u00E1vn\u00EDch obvod\u016F jsou spr\u00E1vn\u00ED obvody v rozhodnut\u00EDch uveden\u00FDch finan\u010Dn\u00EDch \u00FA\u0159ad\u016F z\u0159\u00EDzen\u00FDch podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F. T\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.\r\nJe-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeno Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, rozum\u00ED se j\u00EDm Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona.\r\nJsou-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedena finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E1 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, rozum\u00ED se jimi Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona.\r\nJsou-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F, rozum\u00ED se jimi finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona, sou\u010D\u00E1st\u00ED jejich\u017E spr\u00E1vn\u00EDch obvod\u016F jsou spr\u00E1vn\u00ED obvody v pov\u011B\u0159en\u00EDch uveden\u00FDch finan\u010Dn\u00EDch \u00FA\u0159ad\u016F z\u0159\u00EDzen\u00FDch podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F. T\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.\r\n\r\nZru\u0161ovac\u00ED ustanoven\u00EDZru\u0161uj\u00ED se:\r\nZ\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech.\r\n\u010Cl. II z\u00E1kona \u010D. 35/1993 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010D. 337/1992 Sb., o spr\u00E1v\u011B dan\u00ED a poplatk\u016F, z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, a z\u00E1kon \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F.\r\n\u010Cl. II z\u00E1kona \u010D. 325/1993 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010D. 587/1992 Sb., o spot\u0159ebn\u00EDch dan\u00EDch, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 199/1993 Sb., a z\u00E1kon \u010D. 531/ /1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 337/1992 Sb. a z\u00E1kona \u010D. 35/1993 Sb.\r\n\u010Cl. II z\u00E1kona \u010D. 85/1994 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 368/1992 Sb., o spr\u00E1vn\u00EDch poplatc\u00EDch vyb\u00EDran\u00FDch spr\u00E1vn\u00EDmi org\u00E1ny \u010Cesk\u00E9 republiky, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 10/1993 Sb. a z\u00E1kona \u010D. 72/1994 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 337/1992 Sb., z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb. a z\u00E1kona \u010D. 325/1993 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 337/1992 Sb., o spr\u00E1v\u011B dan\u00ED a poplatk\u016F, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb., z\u00E1kona \u010D. 157/1993 Sb., z\u00E1kona \u010D. 302/1993 Sb., z\u00E1kona \u010D. 315/1993 Sb. a z\u00E1kona \u010D. 323/1993 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 357/1992 Sb., o dani d\u011Bdick\u00E9, dani darovac\u00ED a dani z p\u0159evodu nemovitost\u00ED, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 18/1993 Sb., z\u00E1kona \u010D. 322/1993 Sb., z\u00E1kona \u010D. 42/1994 Sb. a z\u00E1kona \u010D. 72/1994 Sb., z\u00E1kon \u010D. 331/1993 Sb., o st\u00E1tn\u00EDm rozpo\u010Dtu \u010Cesk\u00E9 republiky na rok 1994 a o zm\u011Bn\u011B a dopln\u011Bn\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F, a z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb., z\u00E1kona \u010D. 96/ /1993 Sb., z\u00E1kona \u010D. 157/1993 Sb., z\u00E1kona \u010D. 196/ /1993 Sb., z\u00E1kona \u010D. 323/1993 Sb. a z\u00E1kona \u010D. 42/ /1994 Sb.\r\n\u010Cl. I z\u00E1kona \u010D. 311/1999 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.\r\n\u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 253/2000 Sb., o mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED a o zm\u011Bn\u011B z\u00E1kona \u010D. 531/ /1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.\r\n\u010C\u00E1st des\u00E1t\u00E1 z\u00E1kona \u010D. 132/2000 Sb., o zm\u011Bn\u011B a zru\u0161en\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F souvisej\u00EDc\u00EDch se z\u00E1konem o kraj\u00EDch, z\u00E1konem o obc\u00EDch, z\u00E1konem o okresn\u00EDch \u00FA\u0159adech a z\u00E1konem o hlavn\u00EDm m\u011Bst\u011B Praze.\r\n\u010C\u00E1st t\u0159et\u00ED z\u00E1kona \u010D. 218/2000 Sb., o rozpo\u010Dtov\u00FDch pravidlech a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (rozpo\u010Dtov\u00E1 pravidla).\r\n\u010Cl. I z\u00E1kona \u010D. 58/2001 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.\r\n\u010C\u00E1st p\u00E1t\u00E1 z\u00E1kona \u010D. 309/2002 Sb., o zm\u011Bn\u011B z\u00E1kon\u016F souvisej\u00EDc\u00EDch s p\u0159ijet\u00EDm z\u00E1kona o slu\u017Eb\u011B st\u00E1tn\u00EDch zam\u011Bstnanc\u016F ve spr\u00E1vn\u00EDch \u00FA\u0159adech a o odm\u011B\u0148ov\u00E1n\u00ED t\u011Bchto zam\u011Bstnanc\u016F a ostatn\u00EDch zam\u011Bstnanc\u016F ve spr\u00E1vn\u00EDch \u00FA\u0159adech (slu\u017Eebn\u00ED z\u00E1kon).\r\n\u010C\u00E1st \u010Dtvrt\u00E1 z\u00E1kona \u010D. 320/2002 Sb., o zm\u011Bn\u011B a zru\u0161en\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F v souvislosti s ukon\u010Den\u00EDm \u010Dinnosti okresn\u00EDch \u00FA\u0159ad\u016F.\r\n\u010C\u00E1st prvn\u00ED z\u00E1kona \u010D. 444/2005 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.\r\n\u010C\u00E1st \u010Dtvrt\u00E1 z\u00E1kona \u010D. 130/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 154/2000 Sb., o \u0161lecht\u011Bn\u00ED, plemenitb\u011B a evidenci hospod\u00E1\u0159sk\u00FDch zv\u00ED\u0159at a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (plemen\u00E1\u0159sk\u00FD z\u00E1kon), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.\r\n\u010C\u00E1st sedmn\u00E1ct\u00E1 z\u00E1kona \u010D. 230/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 89/1995 Sb., o st\u00E1tn\u00ED statistick\u00E9 slu\u017Eb\u011B, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.\r\n\u010C\u00E1st sedmn\u00E1ct\u00E1 z\u00E1kona \u010D. 165/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 325/1999 Sb., o azylu a o zm\u011Bn\u011B z\u00E1kona \u010D. 283/1991 Sb., o Policii \u010Cesk\u00E9 republiky, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, (z\u00E1kon o azylu), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.\r\n\u010C\u00E1st dev\u00E1t\u00E1 z\u00E1kona \u010D. 130/2008 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 455/1991 Sb., o \u017Eivnostensk\u00E9m podnik\u00E1n\u00ED (\u017Eivnostensk\u00FD z\u00E1kon), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.\r\n\u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 239/2008 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony souvisej\u00EDc\u00ED s registrovan\u00FDm partnerstv\u00EDm.\r\n\u010C\u00E1st \u010Dtrn\u00E1ct\u00E1 z\u00E1kona \u010D. 227/2009 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony v souvislosti s p\u0159ijet\u00EDm z\u00E1kona o z\u00E1kladn\u00EDch registrech.\r\n\u010C\u00E1st sedm\u00E1 z\u00E1kona \u010D. 281/2009 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony v souvislosti s p\u0159ijet\u00EDm da\u0148ov\u00E9ho \u0159\u00E1du.\r\n\u010Cl. V a \u010D\u00E1st \u010Dtrn\u00E1ct\u00E1 z\u00E1kona \u010D. 199/2010 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a z\u00E1kon \u010D. 218/ /2000 Sb., o rozpo\u010Dtov\u00FDch pravidlech a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (rozpo\u010Dtov\u00E1 pravidla), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.\r\n\u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 30/2011 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 280/2009 Sb., da\u0148ov\u00FD \u0159\u00E1d, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.\r\n\u010C\u00E1st p\u00E1t\u00E1 z\u00E1kona \u010D. 370/2011 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 235/2004 Sb., o dani z p\u0159idan\u00E9 hodnoty, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.\r\n\u010C\u00E1st t\u0159et\u00ED z\u00E1kona \u010D. 457/2011 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony souvisej\u00EDc\u00ED s p\u0159ijet\u00EDm z\u00E1kona o Finan\u010Dn\u00ED spr\u00E1v\u011B \u010Cesk\u00E9 republiky.\r\nVyhl\u00E1\u0161ka \u010D. 249/2010 Sb., kterou se stanov\u00ED vzor pr\u016Fkazu zam\u011Bstnance v \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1nu.\r\n\r\n\u00DA\u010CINNOST\r\nTento z\u00E1kon nab\u00FDv\u00E1 \u00FA\u010Dinnosti dnem 1. ledna 2013.\r\n\r\n" . "2013-06-21+02:00"^^ . . "Z\u00E1kon o Finan\u010Dn\u00ED spr\u00E1v\u011B \u010Cesk\u00E9 republiky"@cs . . "cs" . "\r\n
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456

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Z\u00C1KON

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ze dne 23. prosince 2011

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o Finan\u010Dn\u00ED spr\u00E1v\u011B \u010Cesk\u00E9 republiky

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Parlament se usnesl na tomto z\u00E1kon\u011B \u010Cesk\u00E9 republiky:

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\u010C\u00C1ST PRVN\u00CD

FINAN\u010CN\u00CD SPR\u00C1VA \u010CESK\u00C9 REPUBLIKY

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HLAVA I

OBECN\u00C1 USTANOVEN\u00CD

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\u00A7 1

Org\u00E1ny Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky

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(1) Finan\u010Dn\u00ED spr\u00E1va \u010Cesk\u00E9 republiky je soustavou spr\u00E1vn\u00EDch org\u00E1n\u016F pro v\u00FDkon spr\u00E1vy dan\u00ED.

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(2) Jako org\u00E1ny Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Eorg\u00E1ny finan\u010Dn\u00ED spr\u00E1vy\u201C) se z\u0159izuj\u00ED Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady, kter\u00E9 jsou spr\u00E1vn\u00EDmi \u00FA\u0159ady a organiza\u010Dn\u00EDmi slo\u017Ekami st\u00E1tu.

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(3) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je pod\u0159\u00EDzeno Ministerstvu financ\u00ED (d\u00E1le jen \u201Eministerstvo\u201C). Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je pod\u0159\u00EDzeno Gener\u00E1ln\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED. Finan\u010Dn\u00ED \u00FA\u0159ady jsou pod\u0159\u00EDzeny Odvolac\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED.

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(4) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED je \u00FA\u010Detn\u00ED jednotkou. Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady nejsou \u00FA\u010Detn\u00EDmi jednotkami a pro \u00FA\u010Dely hospoda\u0159en\u00ED s majetkem st\u00E1tu, \u00FA\u010Detnictv\u00ED a pracovn\u011Bpr\u00E1vn\u00EDch vztah\u016F maj\u00ED postaven\u00ED vnit\u0159n\u00EDch organiza\u010Dn\u00EDch jednotek Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED.

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(5) P\u0159\u00EDjmy a v\u00FDdaje Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED jsou sou\u010D\u00E1st\u00ED rozpo\u010Dtov\u00E9 kapitoly ministerstva.

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HLAVA II

GENER\u00C1LN\u00CD FINAN\u010CN\u00CD \u0158EDITELSTV\u00CD

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\u00A7 2

\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo

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(1) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED vykon\u00E1v\u00E1 p\u016Fsobnost pro cel\u00E9 \u00FAzem\u00ED \u010Cesk\u00E9 republiky.

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(2) S\u00EDdlem Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED je hlavn\u00ED m\u011Bsto Praha.

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\u00A7 3

Gener\u00E1ln\u00ED \u0159editel

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(1) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED \u0159\u00EDd\u00ED gener\u00E1ln\u00ED \u0159editel. Gener\u00E1ln\u00EDho \u0159editele zastupuje z\u00E1stupce gener\u00E1ln\u00EDho \u0159editele.

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(2) Gener\u00E1ln\u00EDho \u0159editele jmenuje a odvol\u00E1v\u00E1 vl\u00E1da na n\u00E1vrh ministra financ\u00ED.

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(3) Ministr financ\u00ED jmenuje a odvol\u00E1v\u00E1

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a) z\u00E1stupce gener\u00E1ln\u00EDho \u0159editele,

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b) vedouc\u00EDho \u00FAtvaru intern\u00EDho auditu Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED.

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(4) Gener\u00E1ln\u00EDm \u0159editelem a jeho z\u00E1stupcem m\u016F\u017Ee b\u00FDt jmenov\u00E1n pouze zam\u011Bstnanec, kter\u00FD je nebo byl za\u0159azen v org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, v \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1nu nebo v ministerstvu, kter\u00FD

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a) z\u00EDskal vysoko\u0161kolsk\u00E9 vzd\u011Bl\u00E1n\u00ED studiem v r\u00E1mci magistersk\u00E9ho studijn\u00EDho programu,

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b) pod\u00EDlel se na v\u00FDkonu pravomoci t\u011Bchto org\u00E1n\u016F alespo\u0148 po dobu 5 let.

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(5) S funkc\u00ED gener\u00E1ln\u00EDho \u0159editele a jeho z\u00E1stupce je neslu\u010Diteln\u00E9 \u010Dlenstv\u00ED v politick\u00E9 stran\u011B nebo politick\u00E9m hnut\u00ED.

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(6) Gener\u00E1ln\u00ED \u0159editel schvaluje organiza\u010Dn\u00ED \u0159\u00E1d Finan\u010Dn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky.

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\u00A7 4

V\u011Bcn\u00E1 p\u016Fsobnost

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(1) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED

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a) vykon\u00E1v\u00E1 p\u016Fsobnost spr\u00E1vn\u00EDho org\u00E1nu nejbl\u00ED\u017Ee nad\u0159\u00EDzen\u00E9ho Odvolac\u00EDmu finan\u010Dn\u00EDmu \u0159editelstv\u00ED,

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b) prov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,

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c) vykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu p\u0159i prov\u00E1d\u011Bn\u00ED mezin\u00E1rodn\u00ED spolupr\u00E1ce p\u0159i spr\u00E1v\u011B dan\u00ED,

\r\n

d) vede centr\u00E1ln\u00ED evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy.

\r\n
\r\n

(2) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED se pod\u00EDl\u00ED na

\r\n

a) p\u0159\u00EDprav\u011B n\u00E1vrh\u016F pr\u00E1vn\u00EDch p\u0159edpis\u016F,

\r\n

b) zabezpe\u010Dov\u00E1n\u00ED analytick\u00FDch a koncep\u010Dn\u00EDch \u00FAkol\u016F,

\r\n

c) zaji\u0161\u0165ov\u00E1n\u00ED \u00FAkol\u016F souvisej\u00EDc\u00EDch se sjedn\u00E1v\u00E1n\u00EDm mezin\u00E1rodn\u00EDch smluv, s rozvojem mezist\u00E1tn\u00EDch styk\u016F a mezin\u00E1rodn\u00ED spolupr\u00E1ce, jako\u017E i \u00FAkol\u016F, kter\u00E9 vypl\u00FDvaj\u00ED pro \u010Ceskou republiku z mezin\u00E1rodn\u00EDch smluv a z \u010Dlenstv\u00ED v mezin\u00E1rodn\u00EDch organizac\u00EDch.

\r\n
\r\n

(3) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z pov\u011B\u0159en\u00ED ministerstva

\r\n

a) vykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu pro vz\u00E1jemnou mezin\u00E1rodn\u00ED administrativn\u00ED spolupr\u00E1ci se st\u00E1tn\u00EDmi org\u00E1ny jin\u00FDch st\u00E1t\u016F a mezin\u00E1rodn\u00EDmi organizacemi,

\r\n

b) vykon\u00E1v\u00E1 p\u016Fsobnost \u00FAst\u0159edn\u00EDho kontaktn\u00EDho org\u00E1nu, d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,

\r\n

c) p\u0159ezkoum\u00E1v\u00E1 hospoda\u0159en\u00ED kraj\u016F, hlavn\u00EDho m\u011Bsta Prahy a region\u00E1ln\u00EDch rad region\u016F soudr\u017Enosti a vykon\u00E1v\u00E1 dozor nad p\u0159ezkoum\u00E1v\u00E1n\u00EDm hospoda\u0159en\u00ED obc\u00ED, dobrovoln\u00FDch svazk\u016F obc\u00ED a m\u011Bstsk\u00FDch \u010D\u00E1st\u00ED hlavn\u00EDho m\u011Bsta Prahy.

\r\n
\r\n
\r\n
\r\n

HLAVA III

ODVOLAC\u00CD FINAN\u010CN\u00CD \u0158EDITELSTV\u00CD

\r\n

\u00A7 5

\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo

\r\n

(1) Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED vykon\u00E1v\u00E1 p\u016Fsobnost pro cel\u00E9 \u00FAzem\u00ED \u010Cesk\u00E9 republiky.

\r\n

(2) S\u00EDdlem Odvolac\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED je Brno.

\r\n
\r\n

\u00A7 6

\u0158editel

\r\n

(1) Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED \u0159\u00EDd\u00ED \u0159editel. \u0158editele zastupuje z\u00E1stupce \u0159editele.

\r\n

(2) \u0158editele a jeho z\u00E1stupce jmenuje a odvol\u00E1v\u00E1 gener\u00E1ln\u00ED \u0159editel.

\r\n
\r\n

\u00A7 7

V\u011Bcn\u00E1 p\u016Fsobnost

Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED

\r\n

a) vykon\u00E1v\u00E1 p\u016Fsobnost spr\u00E1vn\u00EDho org\u00E1nu nejbl\u00ED\u017Ee nad\u0159\u00EDzen\u00E9ho finan\u010Dn\u00EDm \u00FA\u0159ad\u016Fm,

\r\n

b) prov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,

\r\n

c) vykon\u00E1v\u00E1 z pov\u011B\u0159en\u00ED ministerstva p\u016Fsobnost d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,

\r\n

d) vykon\u00E1v\u00E1 z pov\u011B\u0159en\u00ED ministerstva p\u016Fsobnost kontaktn\u00EDho org\u00E1nu p\u0159i prov\u00E1d\u011Bn\u00ED mezin\u00E1rodn\u00ED spolupr\u00E1ce p\u0159i spr\u00E1v\u011B dan\u00ED,

\r\n

e) vede evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy.

\r\n
\r\n
\r\n

HLAVA IV

FINAN\u010CN\u00CD \u00DA\u0158ADY

\r\n

\u00A7 8

\u00DAzemn\u00ED p\u016Fsobnost a s\u00EDdlo

\r\n

(1) Finan\u010Dn\u00EDmi \u00FA\u0159ady jsou:

\r\n

a) Finan\u010Dn\u00ED \u00FA\u0159ad pro hlavn\u00ED m\u011Bsto Prahu,

\r\n

b) Finan\u010Dn\u00ED \u00FA\u0159ad pro St\u0159edo\u010Desk\u00FD kraj,

\r\n

c) Finan\u010Dn\u00ED \u00FA\u0159ad pro Jiho\u010Desk\u00FD kraj,

\r\n

d) Finan\u010Dn\u00ED \u00FA\u0159ad pro Plze\u0148sk\u00FD kraj,

\r\n

e) Finan\u010Dn\u00ED \u00FA\u0159ad pro Karlovarsk\u00FD kraj,

\r\n

f) Finan\u010Dn\u00ED \u00FA\u0159ad pro \u00DAsteck\u00FD kraj,

\r\n

g) Finan\u010Dn\u00ED \u00FA\u0159ad pro Libereck\u00FD kraj,

\r\n

h) Finan\u010Dn\u00ED \u00FA\u0159ad pro Kr\u00E1lov\u00E9hradeck\u00FD kraj,

\r\n

i) Finan\u010Dn\u00ED \u00FA\u0159ad pro Pardubick\u00FD kraj,

\r\n

j) Finan\u010Dn\u00ED \u00FA\u0159ad pro Kraj Vyso\u010Dina,

\r\n

k) Finan\u010Dn\u00ED \u00FA\u0159ad pro Jihomoravsk\u00FD kraj,

\r\n

l) Finan\u010Dn\u00ED \u00FA\u0159ad pro Olomouck\u00FD kraj,

\r\n

m) Finan\u010Dn\u00ED \u00FA\u0159ad pro Moravskoslezsk\u00FD kraj,

\r\n

n) Finan\u010Dn\u00ED \u00FA\u0159ad pro Zl\u00EDnsk\u00FD kraj,

\r\n

o) Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad.

\r\n
\r\n

(2) Finan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1 p\u016Fsobnost na \u00FAzem\u00ED vy\u0161\u0161\u00EDho \u00FAzemn\u00EDho samospr\u00E1vn\u00E9ho celku, jeho\u017E n\u00E1zev je sou\u010D\u00E1st\u00ED n\u00E1zvu finan\u010Dn\u00EDho \u00FA\u0159adu. Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1 p\u016Fsobnost na cel\u00E9m \u00FAzem\u00ED \u010Cesk\u00E9 republiky.

\r\n

(3) S\u00EDdlem finan\u010Dn\u00EDho \u00FA\u0159adu je s\u00EDdlo vy\u0161\u0161\u00EDho \u00FAzemn\u00EDho samospr\u00E1vn\u00E9ho celku, jeho\u017E n\u00E1zev je sou\u010D\u00E1st\u00ED n\u00E1zvu finan\u010Dn\u00EDho \u00FA\u0159adu. S\u00EDdlem Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu je hlavn\u00ED m\u011Bsto Praha.

\r\n

(4) Dojde-li ke zm\u011Bn\u011B \u00FAzem\u00ED vy\u0161\u0161\u00EDch \u00FAzemn\u00EDch samospr\u00E1vn\u00FDch celk\u016F, zm\u011Bn\u00ED se stejn\u011B i \u00FAzemn\u00ED p\u016Fsobnost finan\u010Dn\u00EDch \u00FA\u0159ad\u016F, a to od prvn\u00EDho dne kalend\u00E1\u0159n\u00EDho roku n\u00E1sleduj\u00EDc\u00EDho po dni, kdy nabyl \u00FA\u010Dinnosti z\u00E1kon, kter\u00FDm se m\u011Bn\u00ED hranice vy\u0161\u0161\u00EDch \u00FAzemn\u00EDch samospr\u00E1vn\u00FDch celk\u016F, leda\u017Ee by nabyl \u00FA\u010Dinnosti prvn\u00EDho dne kalend\u00E1\u0159n\u00EDho roku.

\r\n

(5) \u00DAzemn\u00ED pracovi\u0161t\u011B finan\u010Dn\u00EDho \u00FA\u0159adu, kter\u00E9 se nenach\u00E1z\u00ED v jeho s\u00EDdle, stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.

\r\n
\r\n

\u00A7 9

\u0158editel

\r\n

(1) Finan\u010Dn\u00ED \u00FA\u0159ad \u0159\u00EDd\u00ED \u0159editel. \u0158editele zastupuje z\u00E1stupce \u0159editele.

\r\n

(2) \u0158editele a jeho z\u00E1stupce jmenuje a odvol\u00E1v\u00E1 gener\u00E1ln\u00ED \u0159editel.

\r\n
\r\n

\u00A7 10

V\u011Bcn\u00E1 p\u016Fsobnost

\r\n

(1) Finan\u010Dn\u00ED \u00FA\u0159ad

\r\n

a) vykon\u00E1v\u00E1 spr\u00E1vu dan\u00ED,

\r\n

b) prov\u00E1d\u00ED \u0159\u00EDzen\u00ED o spr\u00E1vn\u00EDch deliktech,

\r\n

c) p\u0159ev\u00E1d\u00ED v\u00FDnosy dan\u00ED, kter\u00E9 vyb\u00EDr\u00E1 a vym\u00E1h\u00E1 a kter\u00E9 nejsou p\u0159\u00EDjmem st\u00E1tn\u00EDho rozpo\u010Dtu,

\r\n

d) p\u0159ij\u00EDm\u00E1 a eviduje spl\u00E1tky n\u00E1vratn\u00FDch finan\u010Dn\u00EDch v\u00FDpomoc\u00ED poskytnut\u00FDch Ministerstvem zem\u011Bd\u011Blstv\u00ED v letech 1991 a\u017E 1995 v\u010Detn\u011B a p\u0159\u00EDpadn\u00E9 \u00FAroky z nich vypl\u00FDvaj\u00EDc\u00ED,

\r\n

e) vykon\u00E1v\u00E1 dozor nad loteriemi a jin\u00FDmi podobn\u00FDmi hrami,

\r\n

f) vyb\u00EDr\u00E1 a vym\u00E1h\u00E1 pen\u011B\u017Eit\u00E1 pln\u011Bn\u00ED, kter\u00E1 ulo\u017Eily org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy,

\r\n

g) vede evidence a registry nezbytn\u00E9 pro v\u00FDkon p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy,

\r\n

h) vykon\u00E1v\u00E1 dal\u0161\u00ED p\u016Fsobnost, stanov\u00ED-li jin\u00FD pr\u00E1vn\u00ED p\u0159edpis, \u017Ee tuto p\u016Fsobnost vykon\u00E1vaj\u00ED org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.

\r\n
\r\n

(2) Finan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1

\r\n

a) finan\u010Dn\u00ED kontrolu,

\r\n

b) cenovou kontrolu a ukl\u00E1d\u00E1 pokuty podle pr\u00E1vn\u00EDch p\u0159edpis\u016F upravuj\u00EDc\u00EDch ceny,

\r\n

b) kontrolu dodr\u017Eov\u00E1n\u00ED povinnost\u00ED stanoven\u00FDch pr\u00E1vn\u00EDmi p\u0159edpisy upravuj\u00EDc\u00EDmi \u00FA\u010Detnictv\u00ED a ukl\u00E1d\u00E1 \u00FA\u010Detn\u00EDm jednotk\u00E1m pokuty podle t\u011Bchto pr\u00E1vn\u00EDch p\u0159edpis\u016F,

\r\n

d) kontrolu v\u00FDkonu spr\u00E1vy poplatk\u016F, kter\u00E9 jsou p\u0159\u00EDjmem st\u00E1tn\u00EDho rozpo\u010Dtu, jsou-li k jejich spr\u00E1v\u011B v\u011Bcn\u011B p\u0159\u00EDslu\u0161n\u00E9 jin\u00E9 org\u00E1ny,

\r\n

d) podle z\u00E1kona o spot\u0159ebn\u00EDch dan\u00EDch kontrolu

\r\n

1. dodr\u017Eov\u00E1n\u00ED povinnost\u00ED a z\u00E1kaz\u016F p\u0159i zna\u010Dkov\u00E1n\u00ED a barven\u00ED vybran\u00FDch miner\u00E1ln\u00EDch olej\u016F a p\u0159i zna\u010Dkov\u00E1n\u00ED n\u011Bkter\u00FDch dal\u0161\u00EDch miner\u00E1ln\u00EDch olej\u016F, 2. zna\u010Den\u00ED tab\u00E1kov\u00FDch v\u00FDrobk\u016F, 3. dodr\u017Eov\u00E1n\u00ED z\u00E1kazu prodeje lihovin a tab\u00E1kov\u00FDch v\u00FDrobk\u016F.

\r\n

(3) Finan\u010Dn\u00ED \u00FA\u0159ad z pov\u011B\u0159en\u00ED ministerstva

\r\n

a) p\u0159ezkoum\u00E1v\u00E1 hospoda\u0159en\u00ED kraj\u016F, hlavn\u00EDho m\u011Bsta Prahy a region\u00E1ln\u00EDch rad region\u016F soudr\u017Enosti a vykon\u00E1v\u00E1 dozor nad p\u0159ezkoum\u00E1v\u00E1n\u00EDm hospoda\u0159en\u00ED obc\u00ED, dobrovoln\u00FDch svazk\u016F obc\u00ED a m\u011Bstsk\u00FDch \u010D\u00E1st\u00ED hlavn\u00EDho m\u011Bsta Prahy,

\r\n

b) vykon\u00E1v\u00E1 p\u016Fsobnost d\u00EDl\u010D\u00EDho kontaktn\u00EDho org\u00E1nu nebo kontaktn\u00EDho \u00FAtvaru p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek,

\r\n
\r\n
\r\n

\u00A7 11

Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad

\r\n

(1) Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad je p\u0159\u00EDslu\u0161n\u00FDm pro vybran\u00E9 subjekty; t\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost u poplatk\u016F, jejich\u017E p\u0159edm\u011Btem je zpoplatn\u011Bn\u00ED \u00FAkonu.

\r\n

(2) Vybran\u00FDm subjektem se pro \u00FA\u010Dely tohoto z\u00E1kona rozum\u00ED

\r\n

a) pr\u00E1vnick\u00E1 osoba zalo\u017Een\u00E1 za \u00FA\u010Delem podnik\u00E1n\u00ED, kter\u00E1 dos\u00E1hla obratu v\u00EDce ne\u017E 2 000 000 000 K\u010D,

\r\n

b) banka, pobo\u010Dka zahrani\u010Dn\u00ED banky,

\r\n

c) spo\u0159iteln\u00ED a \u00FAv\u011Brn\u00ED dru\u017Estvo,

\r\n

d) poji\u0161\u0165ovna, pobo\u010Dka poji\u0161\u0165ovny z jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu nebo z t\u0159et\u00EDho st\u00E1tu, zaji\u0161\u0165ovna, pobo\u010Dka zaji\u0161\u0165ovny z jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu nebo z t\u0159et\u00EDho st\u00E1tu,

\r\n

e) investi\u010Dn\u00ED spole\u010Dnost v\u010Detn\u011B v\u0161ech j\u00ED obhospoda\u0159ovan\u00FDch pod\u00EDlov\u00FDch fond\u016F,

\r\n

f) investi\u010Dn\u00ED fond,

\r\n

g) penzijn\u00ED spole\u010Dnost v\u010Detn\u011B v\u0161ech j\u00ED obhospoda\u0159ovan\u00FDch fond\u016F a v\u010Detn\u011B transformovan\u00E9ho fondu, jeho\u017E prost\u0159ednictv\u00EDm penzijn\u00ED spole\u010Dnost provozuje penzijn\u00ED p\u0159ipoji\u0161t\u011Bn\u00ED,

\r\n

h) osoba provozuj\u00EDc\u00ED loterii nebo jinou podobnou hru, a to pro \u00FA\u010Dely v\u00FDkonu dozoru nad loteriemi a jin\u00FDmi podobn\u00FDmi hrami,

\r\n

i) \u010Dlen skupiny podle z\u00E1kona o dani z p\u0159idan\u00E9 hodnoty,,

\r\n

j) p\u0159\u00EDslu\u0161n\u00EDk

\r\n

1. je-li alespo\u0148 jeden z jej\u00EDch \u010Dlen\u016F subjektem podle p\u00EDsmen b) a\u017E h), 2. dojde-li alespo\u0148 u jednoho jej\u00EDho \u010Dlena ke zm\u011Bn\u011B podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle odstavce 6, a to a\u017E do okam\u017Eiku, kdy u posledn\u00EDho z \u010Dlen\u016F t\u00E9to skupiny dojde ke zm\u011Bn\u011B podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle odstavce 7.

\r\n

(3) Obratem se pro \u00FA\u010Dely tohoto z\u00E1kona rozum\u00ED \u00FAhrn \u010Dist\u00E9ho obratu podle pr\u00E1vn\u00EDch p\u0159edpis\u016F upravuj\u00EDc\u00EDch \u00FA\u010Detnictv\u00ED dosa\u017Een\u00FD za zda\u0148ovac\u00ED obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F. Obratem se rozum\u00ED t\u00E9\u017E obrat dosa\u017Een\u00FD pr\u00E1vn\u00EDm p\u0159edch\u016Fdcem.

\r\n

(4) Pro zm\u011Bnu, p\u0159echod a delegaci p\u0159\u00EDslu\u0161nosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu se obdobn\u011B pou\u017Eij\u00ED ustanoven\u00ED da\u0148ov\u00E9ho \u0159\u00E1du o zm\u011Bn\u011B, p\u0159echodu a delegaci m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti, a to pro cel\u00FD rozsah p\u016Fsobnosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.

\r\n

(5) Skute\u010Dnost, \u017Ee se subjekt stane, nebo p\u0159estane b\u00FDt vybran\u00FDm subjektem, se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du.

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(6) Dosa\u017Een\u00ED obratu uveden\u00E9ho v odstavci 2 p\u00EDsm. a) se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du po\u010D\u00EDnaje prvn\u00EDm dnem druh\u00E9ho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m bylo tohoto obratu dosa\u017Eeno.

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(7) Pokles obratu pod hranici uvedenou v odstavci 2 p\u00EDsm. a) se pova\u017Euje za zm\u011Bnu podm\u00EDnek pro ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti podle da\u0148ov\u00E9ho \u0159\u00E1du po\u010D\u00EDnaje prvn\u00EDm dnem \u010Dtvrt\u00E9ho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m k tomuto poklesu obratu do\u0161lo. K tomuto poklesu obratu se nep\u0159ihl\u00ED\u017E\u00ED v p\u0159\u00EDpad\u011B, \u017Ee p\u0159ed prvn\u00EDm dnem t\u0159et\u00EDho zda\u0148ovac\u00EDho obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F n\u00E1sleduj\u00EDc\u00EDho po zda\u0148ovac\u00EDm obdob\u00ED dan\u011B z p\u0159\u00EDjm\u016F, ve kter\u00E9m k tomuto poklesu obratu do\u0161lo, bude znovu dosa\u017Een obrat uveden\u00FD v odstavci 2 p\u00EDsm. a).

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(8) Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad nevykon\u00E1v\u00E1 spr\u00E1vu dan\u011B z nemovitost\u00ED, dan\u011B d\u011Bdick\u00E9, dan\u011B darovac\u00ED a dan\u011B z p\u0159evodu nemovitost\u00ED.

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(9) Stanov\u00ED-li jin\u00FD z\u00E1kon, \u017Ee Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad vykon\u00E1v\u00E1 ur\u010Ditou p\u016Fsobnost jako jedin\u00FD z finan\u010Dn\u00EDch \u00FA\u0159ad\u016F, je pro \u00FA\u010Dely v\u00FDkonu t\u00E9to p\u016Fsobnosti p\u0159\u00EDslu\u0161n\u00FDm i pro jin\u00E9 ne\u017E vybran\u00E9 subjekty.

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\u00A7 12

Zvl\u00E1\u0161tn\u00ED ustanoven\u00ED o m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti

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(1) Nelze-li ur\u010Dit m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost finan\u010Dn\u00EDho \u00FA\u0159adu podle jin\u00E9ho pr\u00E1vn\u00EDho p\u0159edpisu, je m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD Finan\u010Dn\u00ED \u00FA\u0159ad pro hlavn\u00ED m\u011Bsto Prahu.

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(2) Kontrolu podle \u00A7 10 odst. 2 p\u00EDsm. d) a e) prov\u00E1d\u00ED finan\u010Dn\u00ED \u00FA\u0159ad v obvodu sv\u00E9 \u00FAzemn\u00ED p\u016Fsobnosti, i kdy\u017E nen\u00ED pro kontrolovan\u00FD subjekt m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD podle jin\u00E9ho pr\u00E1vn\u00EDho p\u0159edpisu nebo podle odstavce 1.

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\u010C\u00C1ST DRUH\u00C1

ZVL\u00C1\u0160TN\u00CD USTANOVEN\u00CD O \u0158\u00CDZEN\u00CD

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\u00A7 13

Zvl\u00E1\u0161tn\u00ED ustanoven\u00ED o nahl\u00ED\u017Een\u00ED do spisu p\u0159i spr\u00E1v\u011B dan\u00ED

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(1) Opr\u00E1vn\u011Bn\u00ED da\u0148ov\u00E9ho subjektu nahl\u00ED\u017Eet do spisu lze vykon\u00E1vat bu\u010F v s\u00EDdle p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, anebo na jeho \u00FAzemn\u00EDm pracovi\u0161ti, a to podle toho, kde je spis nebo jeho p\u0159\u00EDslu\u0161n\u00E1 \u010D\u00E1st um\u00EDst\u011Bna.

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(2) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n finan\u010Dn\u00ED spr\u00E1vy na po\u017E\u00E1d\u00E1n\u00ED bezodkladn\u011B informuje da\u0148ov\u00FD subjekt, na jak\u00E9m m\u00EDst\u011B je um\u00EDst\u011Bn jeho spis nebo jeho p\u0159\u00EDslu\u0161n\u00E1 \u010D\u00E1st.

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(3) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n finan\u010Dn\u00ED spr\u00E1vy p\u0159i um\u00EDst\u011Bn\u00ED spisu nebo jeho p\u0159\u00EDslu\u0161n\u00E9 \u010D\u00E1sti p\u0159ihl\u00E9dne zejm\u00E9na k dostupnosti spisu pro da\u0148ov\u00FD subjekt a k hospod\u00E1rnosti v\u00FDkonu spr\u00E1vy dan\u00ED.

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\u00A7 13a

Zvl\u00E1\u0161tn\u00ED postupy a zp\u016Fsoby vykazov\u00E1n\u00ED \u00FAdaj\u016F p\u0159i tvrzen\u00ED dan\u011B a pojistn\u00E9ho

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(1) K utajen\u00ED a zaji\u0161t\u011Bn\u00ED bezpe\u010Dnosti zpravodajsk\u00FDch slu\u017Eeb \u010Cesk\u00E9 republiky, Policie \u010Cesk\u00E9 republiky, Gener\u00E1ln\u00ED inspekce bezpe\u010Dnostn\u00EDch sbor\u016F \u010Cesk\u00E9 republiky a Arm\u00E1dy \u010Cesk\u00E9 republiky a jejich \u010Dinnosti \u010Di bezpe\u010Dnosti jejich p\u0159\u00EDslu\u0161n\u00EDk\u016F mohou vybran\u00E9 subjekty podle \u00A7 11 odst. 2 p\u00EDsm. j) a\u017E l) a org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy pou\u017E\u00EDvat zvl\u00E1\u0161tn\u00ED postupy a zp\u016Fsoby vykazov\u00E1n\u00ED \u00FAdaj\u016F p\u0159i tvrzen\u00ED

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a) dan\u011B z p\u0159\u00EDjm\u016F,

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b) odvodu z \u00FAhrnu mezd na ve\u0159ejn\u00E1 poji\u0161t\u011Bn\u00ED,

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c) pojistn\u00E9ho na ve\u0159ejn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED a

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d) pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED.

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(2) Zvl\u00E1\u0161tn\u00ED postupy a zp\u016Fsoby vykazov\u00E1n\u00ED \u00FAdaj\u016F podle odstavce 1 stanov\u00ED vl\u00E1da.

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\u010C\u00C1ST T\u0158ET\u00CD

PR\u00C1VA A POVINNOSTI ZAM\u011ASTNANC\u016E V ORG\u00C1NECH FINAN\u010CN\u00CD SPR\u00C1VY

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\u00A7 14

Pr\u00E1vn\u00ED \u00FAkony v org\u00E1nech finan\u010Dn\u00ED spr\u00E1vy

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(1) Pr\u00E1vn\u00ED \u00FAkony jm\u00E9nem st\u00E1tu ve v\u0161ech v\u011Bcech je v org\u00E1nech finan\u010Dn\u00ED spr\u00E1vy opr\u00E1vn\u011Bn \u010Dinit pouze gener\u00E1ln\u00ED \u0159editel nebo jeho z\u00E1stupce.

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(2) V p\u0159\u00EDpadech stanoven\u00FDch vnit\u0159n\u00EDm p\u0159edpisem finan\u010Dn\u00ED spr\u00E1vy nebo na z\u00E1klad\u011B p\u00EDsemn\u00E9ho pov\u011B\u0159en\u00ED gener\u00E1ln\u00EDho \u0159editele m\u016F\u017Ee \u010Dinit pr\u00E1vn\u00ED \u00FAkony jm\u00E9nem st\u00E1tu i jin\u00FD zam\u011Bstnanec.

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\u00A7 15

Neslu\u010Ditelnost s v\u00FDkonem n\u011Bkter\u00FDch \u010Dinnost\u00ED

Zam\u011Bstnanec, kter\u00FD pln\u00ED \u00FAkoly p\u0159i v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, nesm\u00ED

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a) v\u00FDd\u011Ble\u010Dn\u011B prov\u00E1d\u011Bt kontroln\u00ED, da\u0148ovou nebo \u00FA\u010Detn\u00ED poradenskou nebo obdobnou \u010Dinnost pro da\u0148ov\u00E9 subjekty nebo pro p\u0159\u00EDjemce dotac\u00ED,

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b) b\u00FDt auditorem, revizorem \u00FA\u010Dt\u016F, prokuristou, likvid\u00E1torem nebo spr\u00E1vcem konkursn\u00ED podstaty, vyrovnac\u00EDm spr\u00E1vcem, zvl\u00E1\u0161tn\u00EDm spr\u00E1vcem, insolven\u010Dn\u00EDm spr\u00E1vcem, p\u0159edb\u011B\u017En\u00FDm insolven\u010Dn\u00EDm spr\u00E1vcem, zvl\u00E1\u0161tn\u00EDm insolven\u010Dn\u00EDm spr\u00E1vcem nebo odd\u011Blen\u00FDm insolven\u010Dn\u00EDm spr\u00E1vcem,

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c) b\u00FDt statut\u00E1rn\u00EDm org\u00E1nem, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu nebo dozor\u010D\u00ED rady obchodn\u00ED spole\u010Dnosti, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu dru\u017Estva nebo \u010Dlenem jeho kontroln\u00ED komise; s p\u00EDsemn\u00FDm souhlasem zam\u011Bstnavatele m\u016F\u017Ee b\u00FDt statut\u00E1rn\u00EDm org\u00E1nem, \u010Dlenem statut\u00E1rn\u00EDho org\u00E1nu nebo \u010Dlenem kontroln\u00ED komise bytov\u00E9ho dru\u017Estva.

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\u00A7 16

Prokazov\u00E1n\u00ED opr\u00E1vn\u011Bn\u00ED zam\u011Bstnance k v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy

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(1) Zam\u011Bstnanec, kter\u00FD se bezprost\u0159edn\u011B pod\u00EDl\u00ED na v\u00FDkonu pravomoci org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, prokazuje sv\u00E9 opr\u00E1vn\u011Bn\u00ED k t\u00E9to \u010Dinnosti slu\u017Eebn\u00EDm pr\u016Fkazem vydan\u00FDm zam\u011Bstnavatelem.

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(2) Vzory slu\u017Eebn\u00EDho pr\u016Fkazu stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.

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\u00A7 17

Zvl\u00E1\u0161tn\u00ED ustanoven\u00ED o n\u00E1hrad\u011B \u0161kody

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(1) Osob\u011B, kter\u00E1 poskytla zam\u011Bstnanci v org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy pomoc p\u0159i v\u00FDkonu p\u016Fsobnosti org\u00E1nu finan\u010Dn\u00ED spr\u00E1vy, a tuto pomoc poskytla na \u017E\u00E1dost nebo s v\u011Bdom\u00EDm tohoto zam\u011Bstnance (d\u00E1le jen \u201Epo\u0161kozen\u00FD\u201C), n\u00E1le\u017E\u00ED za \u0161kodu, kter\u00E1 j\u00ED p\u0159itom vznikla, n\u00E1hrada; n\u00E1hrada nen\u00E1le\u017E\u00ED, pokud si po\u0161kozen\u00FD zp\u016Fsobil \u0161kodu \u00FAmysln\u011B s\u00E1m. N\u00E1hradu poskytuje Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED.

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(2) Do\u0161lo-li u po\u0161kozen\u00E9ho k \u00FAjm\u011B na zdrav\u00ED nebo smrti, ur\u010D\u00ED se rozsah a v\u00FD\u0161e n\u00E1hrady \u0161kody podle p\u0159edpis\u016F o od\u0161kod\u0148ov\u00E1n\u00ED pracovn\u00EDch \u00FAraz\u016F a nemoc\u00ED z povol\u00E1n\u00ED zam\u011Bstnanc\u016F.

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(3) N\u00E1hrada n\u00E1le\u017E\u00ED i za \u0161kodu na v\u011Bcech, kter\u00E1 po\u0161kozen\u00E9mu vznikla v souvislosti s poskytnut\u00EDm pomoci podle odstavce 1. P\u0159itom se hrad\u00ED skute\u010Dn\u00E1 \u0161koda, a to uveden\u00EDm v p\u0159ede\u0161l\u00FD stav; nen\u00ED-li to mo\u017En\u00E9 nebo \u00FA\u010Deln\u00E9, hrad\u00ED se v pen\u011Bz\u00EDch. Po\u0161kozen\u00E9mu n\u00E1le\u017E\u00ED i \u00FAhrada n\u00E1klad\u016F spojen\u00FDch s po\u0159\u00EDzen\u00EDm nov\u00E9 v\u011Bci n\u00E1hradou za v\u011Bc po\u0161kozenou.

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(4) N\u00E1hrada \u0161kody n\u00E1le\u017E\u00ED i osob\u011B, kter\u00E9 byla zp\u016Fsobena \u0161koda jedn\u00E1n\u00EDm po\u0161kozen\u00E9ho podle odstavce 1.

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(5) Jestli\u017Ee Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED nahradilo podle odstavc\u016F 1 a\u017E 4 \u0161kodu, v\u016F\u010Di tomu, kdo \u0161kodu zavinil, uplatn\u00ED, je-li to \u00FA\u010Deln\u00E9, n\u00E1rok na zaplacen\u00ED \u010D\u00E1stky ve v\u00FD\u0161i \u010D\u00E1stky poskytnut\u00E9 po\u0161kozen\u00E9mu nebo osob\u011B, kter\u00E9 zp\u016Fsobil \u0161kodu po\u0161kozen\u00FD.

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\u010C\u00C1ST \u010CTVRT\u00C1

Poskytov\u00E1n\u00ED \u00FAdaj\u016F ministerstvu a org\u00E1n\u016Fm Finan\u010Dn\u00ED spr\u00E1vy

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\u00A7 18

Poskytov\u00E1n\u00ED \u00FAdaj\u016F

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(1) Ministerstvo a org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy mohou v rozsahu pot\u0159ebn\u00E9m pro pln\u011Bn\u00ED konkr\u00E9tn\u00EDho \u00FAkolu p\u0159i v\u00FDkonu sv\u00E9 p\u016Fsobnosti \u017E\u00E1dat od spr\u00E1vce evidence nebo jej\u00EDho provozovatele poskytnut\u00ED \u00FAdaj\u016F

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a) ze z\u00E1kladn\u00EDho registru obyvatel,

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b) z agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu evidence obyvatel,

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c) z evidence ob\u010Dan\u016F Evropsk\u00E9 unie a evidence cizinc\u016F,

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d) z agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu cizinc\u016F,

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e) z evidence ob\u010Dansk\u00FDch pr\u016Fkaz\u016F,

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f) z evidence cestovn\u00EDch doklad\u016F,

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g) z centr\u00E1ln\u00EDho registru silni\u010Dn\u00EDch vozidel,

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h) z registru rodn\u00FDch \u010D\u00EDsel,

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i) z katastru nemovitost\u00ED,

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j) ze z\u00E1kladn\u00EDho registru pr\u00E1vnick\u00FDch osob, podnikaj\u00EDc\u00EDch fyzick\u00FDch osob a org\u00E1n\u016F ve\u0159ejn\u00E9 moci,

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k) z registru poji\u0161t\u011Bnc\u016F ve\u0159ejn\u00E9ho zdravotn\u00EDho poji\u0161t\u011Bn\u00ED,

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l) z registru poji\u0161t\u011Bnc\u016F d\u016Fchodov\u00E9ho poji\u0161t\u011Bn\u00ED,

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m) z registr\u016F poji\u0161t\u011Bnc\u016F nemocensk\u00E9ho poji\u0161t\u011Bn\u00ED,

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n) z registr\u016F zam\u011Bstnavatel\u016F.

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(2) Spr\u00E1vce evidence nebo jej\u00ED provozovatel je povinen \u017E\u00E1dosti o poskytnut\u00ED \u00FAdaj\u016F bez zbyte\u010Dn\u00E9ho odkladu vyhov\u011Bt; poskytnut\u00ED \u00FAdaj\u016F je bez\u00FAplatn\u00E9.

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(3) \u00DAdaje se poskytuj\u00ED zp\u016Fsobem umo\u017E\u0148uj\u00EDc\u00EDm d\u00E1lkov\u00FD a nep\u0159etr\u017Eit\u00FD p\u0159\u00EDstup; v p\u0159\u00EDpad\u011B evidence ob\u010Dansk\u00FDch pr\u016Fkaz\u016F a evidence cestovn\u00EDch doklad\u016F lze \u00FAdaje poskytnout pouze zp\u016Fsobem umo\u017E\u0148uj\u00EDc\u00EDm nep\u0159etr\u017Eit\u00FD p\u0159\u00EDstup. Spr\u00E1vce evidence nebo jej\u00ED provozovatel je povinen poskytnout t\u00E9\u017E \u00FAdaje o zm\u011Bn\u011B \u00FAdaj\u016F.

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(4) \u00DAdaje, kter\u00E9 jsou vedeny jako referen\u010Dn\u00ED \u00FAdaje v z\u00E1kladn\u00EDm registru obyvatel, se vyu\u017Eij\u00ED z agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu evidence obyvatel nebo agendov\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu cizinc\u016F, pouze pokud jsou ve tvaru p\u0159edch\u00E1zej\u00EDc\u00EDm sou\u010Dasn\u00FD stav.

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(5) Ustanoven\u00EDmi odstavc\u016F 1 a\u017E 4 nen\u00ED dot\u010Dena povinnost spr\u00E1vce evidence nebo jej\u00EDho provozovatele p\u0159ed\u00E1vat ministerstvu a org\u00E1n\u016Fm finan\u010Dn\u00ED spr\u00E1vy \u00FAdaje v rozsahu a za podm\u00EDnek podle da\u0148ov\u00E9ho \u0159\u00E1du.

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(6) Ministerstvo a org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy zpracov\u00E1vaj\u00ED a vz\u00E1jemn\u011B si poskytuj\u00ED \u00FAdaje z\u00EDskan\u00E9 pro \u00FA\u010Del v\u00FDkonu p\u016Fsobnosti org\u00E1n\u016F finan\u010Dn\u00ED spr\u00E1vy a v\u00FDkonu p\u016Fsobnosti ministerstva podle tohoto z\u00E1kona.

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\u010C\u00C1ST P\u00C1T\u00C1

USTANOVEN\u00CD P\u0158ECHODN\u00C1, Z\u00C1V\u011ARE\u010CN\u00C1 A ZRU\u0160OVAC\u00CD

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P\u0159echodn\u00E1 a z\u00E1v\u011Bre\u010Dn\u00E1 ustanoven\u00ED

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\u00A7 19

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(1) Zru\u0161uj\u00ED se finan\u010Dn\u00ED \u0159editelstv\u00ED a finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F. Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad z\u0159\u00EDzen\u00FD podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, se pova\u017Euje za Specializovan\u00FD finan\u010Dn\u00ED \u00FA\u0159ad z\u0159\u00EDzen\u00FD podle tohoto z\u00E1kona. Dosavadn\u00ED \u0159editel Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu se pova\u017Euje za \u0159editele jmenovan\u00E9ho podle tohoto z\u00E1kona.

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(2) Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, se pova\u017Euje za Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona. Dosavadn\u00ED gener\u00E1ln\u00ED \u0159editel Gener\u00E1ln\u00EDho finan\u010Dn\u00EDho \u0159editelstv\u00ED a jeho dosavadn\u00ED z\u00E1stupce se pova\u017Euj\u00ED za gener\u00E1ln\u00EDho \u0159editele a jeho z\u00E1stupce jmenovan\u00E9 podle tohoto z\u00E1kona.

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(3) V\u00FDkon pr\u00E1v a povinnost\u00ED vypl\u00FDvaj\u00EDc\u00EDch z pracovn\u011Bpr\u00E1vn\u00EDch vztah\u016F zam\u011Bstnanc\u016F v ministerstvu p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, pokud se tito zam\u011Bstnanci p\u0159ev\u00E1\u017En\u011B pod\u00EDleli na v\u00FDkonu p\u016Fsobnosti ministerstva, kter\u00E1 p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.

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(4) \u0158\u00EDzen\u00ED a postupy, kter\u00E9 p\u0159ede dnem nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona nebyly ministerstvem ukon\u010Deny, dokon\u010D\u00ED ministerstvo i v p\u0159\u00EDpadech, kdy p\u016Fsobnost ministerstva p\u0159ech\u00E1z\u00ED ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona na org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy.

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(5) P\u0159i ur\u010Den\u00ED p\u0159\u00EDslu\u0161nosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu se zohledn\u00ED dosa\u017Een\u00ED obratu uveden\u00E9ho v \u00A7 11 odst. 2 p\u00EDsm. a) nebo pokles obratu pod tuto hranici, kter\u00E9 byly dosa\u017Eeny p\u0159ede dnem nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona a kter\u00E9 byly nebo m\u011Bly b\u00FDt zohledn\u011Bny p\u0159i ur\u010Den\u00ED p\u0159\u00EDslu\u0161nosti Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu podle dosavadn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F.

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\u00A7 20

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(1) Spisy \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F p\u0159evezmou ministerstvo nebo org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy p\u0159\u00EDslu\u0161n\u00E9 ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona.

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(2) Jsou-li v rozhodnut\u00EDch nebo osv\u011Bd\u010Den\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny ministerstvo nebo \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny, rozum\u00ED se jimi ministerstvo nebo org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy, p\u0159\u00EDslu\u0161n\u00E9 ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona.

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(3) Jsou-li v rozhodnut\u00EDch o delegaci vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F, rozum\u00ED se jimi finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona, sou\u010D\u00E1st\u00ED jejich\u017E spr\u00E1vn\u00EDch obvod\u016F jsou spr\u00E1vn\u00ED obvody v rozhodnut\u00EDch uveden\u00FDch finan\u010Dn\u00EDch \u00FA\u0159ad\u016F z\u0159\u00EDzen\u00FDch podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F. T\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.

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(4) Je-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeno Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED, rozum\u00ED se j\u00EDm Gener\u00E1ln\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona.

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(5) Jsou-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedena finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E1 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, rozum\u00ED se jimi Odvolac\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona.

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(6) Jsou-li v pov\u011B\u0159en\u00EDch vydan\u00FDch p\u0159i spr\u00E1v\u011B dan\u00ED nebo ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED uvedeny finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F, rozum\u00ED se jimi finan\u010Dn\u00ED \u00FA\u0159ady z\u0159\u00EDzen\u00E9 podle tohoto z\u00E1kona, sou\u010D\u00E1st\u00ED jejich\u017E spr\u00E1vn\u00EDch obvod\u016F jsou spr\u00E1vn\u00ED obvody v pov\u011B\u0159en\u00EDch uveden\u00FDch finan\u010Dn\u00EDch \u00FA\u0159ad\u016F z\u0159\u00EDzen\u00FDch podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00ED p\u0159edpis\u016F. T\u00EDm nen\u00ED dot\u010Dena p\u0159\u00EDslu\u0161nost Specializovan\u00E9ho finan\u010Dn\u00EDho \u00FA\u0159adu.

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(7) Jsou-li v pln\u00FDch mocech nebo pov\u011B\u0159en\u00EDch uplatn\u011Bn\u00FDch u \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F z\u0159\u00EDzen\u00FDch podle z\u00E1kona \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, uvedeny \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny z\u0159\u00EDzen\u00E9 podle z\u00E1kona \u010D. 531/ /1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, rozum\u00ED se jimi org\u00E1ny finan\u010Dn\u00ED spr\u00E1vy p\u0159\u00EDslu\u0161n\u00E9 ode dne nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona.

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\u00A7 21

Zru\u0161ovac\u00ED ustanoven\u00ED

Zru\u0161uj\u00ED se:

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1. Z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech.

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2. \u010Cl. II z\u00E1kona \u010D. 35/1993 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010D. 337/1992 Sb., o spr\u00E1v\u011B dan\u00ED a poplatk\u016F, z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, a z\u00E1kon \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F.

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3. \u010Cl. II z\u00E1kona \u010D. 325/1993 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010D. 587/1992 Sb., o spot\u0159ebn\u00EDch dan\u00EDch, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 199/1993 Sb., a z\u00E1kon \u010D. 531/ /1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 337/1992 Sb. a z\u00E1kona \u010D. 35/1993 Sb.

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4. \u010Cl. II z\u00E1kona \u010D. 85/1994 Sb., kter\u00FDm se m\u011Bn\u00ED a dopl\u0148uje z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 368/1992 Sb., o spr\u00E1vn\u00EDch poplatc\u00EDch vyb\u00EDran\u00FDch spr\u00E1vn\u00EDmi org\u00E1ny \u010Cesk\u00E9 republiky, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 10/1993 Sb. a z\u00E1kona \u010D. 72/1994 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 337/1992 Sb., z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb. a z\u00E1kona \u010D. 325/1993 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 337/1992 Sb., o spr\u00E1v\u011B dan\u00ED a poplatk\u016F, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb., z\u00E1kona \u010D. 157/1993 Sb., z\u00E1kona \u010D. 302/1993 Sb., z\u00E1kona \u010D. 315/1993 Sb. a z\u00E1kona \u010D. 323/1993 Sb., z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 357/1992 Sb., o dani d\u011Bdick\u00E9, dani darovac\u00ED a dani z p\u0159evodu nemovitost\u00ED, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 18/1993 Sb., z\u00E1kona \u010D. 322/1993 Sb., z\u00E1kona \u010D. 42/1994 Sb. a z\u00E1kona \u010D. 72/1994 Sb., z\u00E1kon \u010D. 331/1993 Sb., o st\u00E1tn\u00EDm rozpo\u010Dtu \u010Cesk\u00E9 republiky na rok 1994 a o zm\u011Bn\u011B a dopln\u011Bn\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F, a z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 35/1993 Sb., z\u00E1kona \u010D. 96/ /1993 Sb., z\u00E1kona \u010D. 157/1993 Sb., z\u00E1kona \u010D. 196/ /1993 Sb., z\u00E1kona \u010D. 323/1993 Sb. a z\u00E1kona \u010D. 42/ /1994 Sb.

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5. \u010Cl. I z\u00E1kona \u010D. 311/1999 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

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6. \u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 253/2000 Sb., o mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED a o zm\u011Bn\u011B z\u00E1kona \u010D. 531/ /1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

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7. \u010C\u00E1st des\u00E1t\u00E1 z\u00E1kona \u010D. 132/2000 Sb., o zm\u011Bn\u011B a zru\u0161en\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F souvisej\u00EDc\u00EDch se z\u00E1konem o kraj\u00EDch, z\u00E1konem o obc\u00EDch, z\u00E1konem o okresn\u00EDch \u00FA\u0159adech a z\u00E1konem o hlavn\u00EDm m\u011Bst\u011B Praze.

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8. \u010C\u00E1st t\u0159et\u00ED z\u00E1kona \u010D. 218/2000 Sb., o rozpo\u010Dtov\u00FDch pravidlech a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (rozpo\u010Dtov\u00E1 pravidla).

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9. \u010Cl. I z\u00E1kona \u010D. 58/2001 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

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10. \u010C\u00E1st p\u00E1t\u00E1 z\u00E1kona \u010D. 309/2002 Sb., o zm\u011Bn\u011B z\u00E1kon\u016F souvisej\u00EDc\u00EDch s p\u0159ijet\u00EDm z\u00E1kona o slu\u017Eb\u011B st\u00E1tn\u00EDch zam\u011Bstnanc\u016F ve spr\u00E1vn\u00EDch \u00FA\u0159adech a o odm\u011B\u0148ov\u00E1n\u00ED t\u011Bchto zam\u011Bstnanc\u016F a ostatn\u00EDch zam\u011Bstnanc\u016F ve spr\u00E1vn\u00EDch \u00FA\u0159adech (slu\u017Eebn\u00ED z\u00E1kon).

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11. \u010C\u00E1st \u010Dtvrt\u00E1 z\u00E1kona \u010D. 320/2002 Sb., o zm\u011Bn\u011B a zru\u0161en\u00ED n\u011Bkter\u00FDch z\u00E1kon\u016F v souvislosti s ukon\u010Den\u00EDm \u010Dinnosti okresn\u00EDch \u00FA\u0159ad\u016F.

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12. \u010C\u00E1st prvn\u00ED z\u00E1kona \u010D. 444/2005 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.

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13. \u010C\u00E1st \u010Dtvrt\u00E1 z\u00E1kona \u010D. 130/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 154/2000 Sb., o \u0161lecht\u011Bn\u00ED, plemenitb\u011B a evidenci hospod\u00E1\u0159sk\u00FDch zv\u00ED\u0159at a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (plemen\u00E1\u0159sk\u00FD z\u00E1kon), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.

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14. \u010C\u00E1st sedmn\u00E1ct\u00E1 z\u00E1kona \u010D. 230/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 89/1995 Sb., o st\u00E1tn\u00ED statistick\u00E9 slu\u017Eb\u011B, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.

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15. \u010C\u00E1st sedmn\u00E1ct\u00E1 z\u00E1kona \u010D. 165/2006 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 325/1999 Sb., o azylu a o zm\u011Bn\u011B z\u00E1kona \u010D. 283/1991 Sb., o Policii \u010Cesk\u00E9 republiky, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, (z\u00E1kon o azylu), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.

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16. \u010C\u00E1st dev\u00E1t\u00E1 z\u00E1kona \u010D. 130/2008 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 455/1991 Sb., o \u017Eivnostensk\u00E9m podnik\u00E1n\u00ED (\u017Eivnostensk\u00FD z\u00E1kon), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.

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17. \u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 239/2008 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony souvisej\u00EDc\u00ED s registrovan\u00FDm partnerstv\u00EDm.

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18. \u010C\u00E1st \u010Dtrn\u00E1ct\u00E1 z\u00E1kona \u010D. 227/2009 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony v souvislosti s p\u0159ijet\u00EDm z\u00E1kona o z\u00E1kladn\u00EDch registrech.

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19. \u010C\u00E1st sedm\u00E1 z\u00E1kona \u010D. 281/2009 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony v souvislosti s p\u0159ijet\u00EDm da\u0148ov\u00E9ho \u0159\u00E1du.

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20. \u010Cl. V a \u010D\u00E1st \u010Dtrn\u00E1ct\u00E1 z\u00E1kona \u010D. 199/2010 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 586/1992 Sb., o dan\u00EDch z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a z\u00E1kon \u010D. 218/ /2000 Sb., o rozpo\u010Dtov\u00FDch pravidlech a o zm\u011Bn\u011B n\u011Bkter\u00FDch souvisej\u00EDc\u00EDch z\u00E1kon\u016F (rozpo\u010Dtov\u00E1 pravidla), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a n\u011Bkter\u00E9 dal\u0161\u00ED z\u00E1kony.

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21. \u010C\u00E1st druh\u00E1 z\u00E1kona \u010D. 30/2011 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 280/2009 Sb., da\u0148ov\u00FD \u0159\u00E1d, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.

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22. \u010C\u00E1st p\u00E1t\u00E1 z\u00E1kona \u010D. 370/2011 Sb., kter\u00FDm se m\u011Bn\u00ED z\u00E1kon \u010D. 235/2004 Sb., o dani z p\u0159idan\u00E9 hodnoty, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F, a dal\u0161\u00ED souvisej\u00EDc\u00ED z\u00E1kony.

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23. \u010C\u00E1st t\u0159et\u00ED z\u00E1kona \u010D. 457/2011 Sb., kter\u00FDm se m\u011Bn\u00ED n\u011Bkter\u00E9 z\u00E1kony souvisej\u00EDc\u00ED s p\u0159ijet\u00EDm z\u00E1kona o Finan\u010Dn\u00ED spr\u00E1v\u011B \u010Cesk\u00E9 republiky.

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24. Vyhl\u00E1\u0161ka \u010D. 249/2010 Sb., kterou se stanov\u00ED vzor pr\u016Fkazu zam\u011Bstnance v \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1nu.

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\u010C\u00C1ST \u0160EST\u00C1

\u00DA\u010CINNOST

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\u00A7 22

Tento z\u00E1kon nab\u00FDv\u00E1 \u00FA\u010Dinnosti dnem 1. ledna 2013.

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N\u011Bmcov\u00E1 v. r.

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Klaus v. r.

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Ne\u010Das v. r.

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" .