"\r\n
\r\n
\r\n

531

\r\n

Z \u00C1 K O N \u010Cesk\u00E9 n\u00E1rodn\u00ED rady ze dne 28. listopadu 1990 o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech

\r\n

\u010Cesk\u00E1 n\u00E1rodn\u00ED rada se usnesla na tomto z\u00E1kon\u011B:

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

\u00A7 1

\r\n

(1) \u00DAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny jsou org\u00E1ny st\u00E1tn\u00ED spr\u00E1vy, kter\u00E9

\r\n

a) vykon\u00E1vaj\u00ED spr\u00E1vu dan\u00ED, d\u00E1vek, poplatk\u016F, odvod\u016F, sank\u010Dn\u00EDch odvod\u016F za poru\u0161en\u00ED rozpo\u010Dtov\u00E9 k\u00E1zn\u011B, p\u0159\u00EDsp\u011Bvk\u016F, pokut a pen\u00E1le (d\u00E1le jen \u201Edan\u011B\u201C) odv\u00E1d\u011Bn\u00FDch do: 1. st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 republiky nebo do st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 a Slovensk\u00E9 Federativn\u00ED Republiky (d\u00E1le jen \u201Est\u00E1tn\u00ED rozpo\u010Det federace\u201C),

\r\n

b) vykon\u00E1vaj\u00ED spr\u00E1vu finan\u010Dn\u011B ekonomick\u00FDch n\u00E1stroj\u016F v zahrani\u010Dn\u00EDm obchod\u011B, dotac\u00ED, p\u0159\u00EDsp\u011Bvk\u016F a jin\u00FDch p\u0159\u00EDd\u011Bl\u016F (d\u00E1le jen \u201Edotace\u201C) poskytovan\u00FDch ze st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 republiky nebo st\u00E1tn\u00EDho rozpo\u010Dtu federace a ze st\u00E1tn\u00EDch fond\u016F \u010Cesk\u00E9 republiky nebo feder\u00E1ln\u00EDch \u00FA\u010Delov\u00FDch fond\u016F,

\r\n

c) prov\u00E1d\u011Bj\u00ED \u0159\u00EDzen\u00ED o p\u0159estupc\u00EDch v oboru jejich p\u016Fsobnosti,

\r\n

d) prov\u00E1d\u011Bj\u00ED finan\u010Dn\u00ED revize (d\u00E1le jen \u201Erevize\u201C),

\r\n

e) prov\u00E1d\u011Bj\u00ED cenovou kontrolu podle zvl\u00E1\u0161tn\u00EDch p\u0159edpis\u016F.<span class=\"poznamka-link\" resource=\"footnote/3\"><sup>3</sup>)</span>

\r\n

2. do rozpo\u010Dt\u016F obc\u00ED a rozpo\u010Dt\u016F okresn\u00EDch \u00FA\u0159ad\u016F, s v\u00FDjimkou domovn\u00ED dan\u011B, m\u00EDstn\u00EDch a spr\u00E1vn\u00EDch poplatk\u016F vyb\u00EDran\u00FDch obcemi a okresn\u00EDmi \u00FA\u0159ady a pokut ukl\u00E1dan\u00FDch obcemi a okresn\u00EDmi \u00FA\u0159ady, 3. st\u00E1tn\u00EDch fond\u016F \u010Cesk\u00E9 republiky<span class=\"poznamka-link\" resource=\"footnote/1\"><sup>1</sup>)</span> nebo feder\u00E1ln\u00EDch \u00FA\u010Delov\u00FDch fond\u016F,<span class=\"poznamka-link\" resource=\"footnote/2\"><sup>2</sup>)</span> pokud k tomu nen\u00ED z\u00E1konem zmocn\u011Bn jin\u00FD org\u00E1n,

\r\n

(2) Spr\u00E1vou dan\u00ED se rozum\u00ED pr\u00E1vo \u010Dinit opat\u0159en\u00ED pot\u0159ebn\u00E1 ke spr\u00E1vn\u00E9mu zji\u0161t\u011Bn\u00ED, stanoven\u00ED a spln\u011Bn\u00ED da\u0148ov\u00FDch povinnost\u00ED fyzick\u00FDch a pr\u00E1vnick\u00FDch osob (d\u00E1le jen \u201Epoplatn\u00EDci\u201C), zejm\u00E9na pr\u00E1vo dan\u011B vym\u011B\u0159it, vybrat, vy\u00FA\u010Dtovat, vym\u00E1hat a kontrolovat jejich spln\u011Bn\u00ED ve stanoven\u00E9 v\u00FD\u0161i a dob\u011B.

\r\n

(3) Spr\u00E1vou dotac\u00ED se rozum\u00ED pr\u00E1vo kontrolovat u p\u0159\u00EDjemce dotace dodr\u017Een\u00ED podm\u00EDnek pro \u010Derp\u00E1n\u00ED a pou\u017Eit\u00ED dotac\u00ED a v p\u0159\u00EDpad\u011B neopr\u00E1vn\u011Bn\u00E9ho \u010Derp\u00E1n\u00ED nebo pou\u017Eit\u00ED ulo\u017Eit a vym\u00E1hat jejich vr\u00E1cen\u00ED. P\u0159\u00EDjemcem dotace je ka\u017Ed\u00FD, kdo n\u00E1rokuje a \u010Derp\u00E1 z \u00FA\u010Dtu u pen\u011B\u017En\u00EDho \u00FAstavu prost\u0159edky st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 republiky nebo st\u00E1tn\u00EDho rozpo\u010Dtu federace, pop\u0159\u00EDpad\u011B st\u00E1tn\u00EDch fond\u016F \u010Cesk\u00E9 republiky nebo feder\u00E1ln\u00EDch \u00FA\u010Delov\u00FDch fond\u016F.

\r\n

(4) Reviz\u00ED se rozum\u00ED pr\u00E1vo zji\u0161\u0165ovat a p\u0159ezkoum\u00E1vat u poplatn\u00EDk\u016F, pl\u00E1tc\u016F dan\u00ED a p\u0159\u00EDjemc\u016F dotac\u00ED ve\u0161ker\u00E9 skute\u010Dnosti rozhodn\u00E9 pro stanoven\u00ED jejich finan\u010Dn\u00EDch vztah\u016F ke st\u00E1tn\u00EDmu rozpo\u010Dtu \u010Cesk\u00E9 republiky, st\u00E1tn\u00EDmu rozpo\u010Dtu federace nebo rozpo\u010Dt\u016Fm okresn\u00EDch \u00FA\u0159ad\u016F a obc\u00ED, pop\u0159\u00EDpad\u011B ke st\u00E1tn\u00EDm fond\u016Fm \u010Cesk\u00E9 republiky nebo feder\u00E1ln\u00EDm \u00FA\u010Delov\u00FDm fond\u016Fm. Zji\u0161\u0165uje se, zda pln\u011Bn\u00ED da\u0148ov\u00FDch povinnost\u00ED, tvorba a pou\u017Eit\u00ED fond\u016F nebo hospoda\u0159en\u00ED s prost\u0159edky st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 republiky, rozpo\u010Dt\u016F okresn\u00EDch \u00FA\u0159ad\u016F a rozpo\u010Dt\u016F obc\u00ED, pokud byly ur\u010Deny na \u00FAhradu n\u00E1klad\u016F vznikaj\u00EDc\u00EDch obc\u00EDm pln\u011Bn\u00EDm \u00FAkol\u016F v p\u0159enesen\u00E9 p\u016Fsobnosti ve v\u00FDkonu st\u00E1tn\u00ED spr\u00E1vy, odpov\u00EDd\u00E1 podm\u00EDnk\u00E1m dan\u00FDm obecn\u011B z\u00E1vazn\u00FDmi pr\u00E1vn\u00EDmi p\u0159edpisy. Sou\u010Dasn\u011B se zji\u0161\u0165uje, zda podle obecn\u011B z\u00E1vazn\u00FDch p\u0159edpis\u016F nevznikla povinnost zaplatit pokuty a pen\u00E1le do st\u00E1tn\u00EDho rozpo\u010Dtu \u010Cesk\u00E9 republiky nebo st\u00E1tn\u00EDho rozpo\u010Dtu federace, pop\u0159\u00EDpad\u011B do st\u00E1tn\u00EDch fond\u016F \u010Cesk\u00E9 republiky nebo feder\u00E1ln\u00EDch \u00FA\u010Delov\u00FDch fond\u016F.

\r\n
\r\n

\u00A7 2

Soustavu \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F tvo\u0159\u00ED finan\u010Dn\u00ED \u00FA\u0159ady a finan\u010Dn\u00ED \u0159editelstv\u00ED.

\r\n

M\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost

\r\n

\u00A7 3

M\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F se \u0159\u00EDd\u00ED, pokud tento z\u00E1kon nebo zvl\u00E1\u0161tn\u00ED p\u0159edpisy nestanov\u00ED jinak, bydli\u0161t\u011Bm nebo s\u00EDdlem poplatn\u00EDka, pl\u00E1tce dan\u00ED,<span class=\"poznamka-link\" resource=\"footnote/4\"><sup>4</sup>)</span> pop\u0159\u00EDpad\u011B p\u0159\u00EDjemce dotace.

\r\n

\u00A7 4

\r\n

(1) Pro poplatn\u00EDky, kte\u0159\u00ED

\r\n

a) nemaj\u00ED v \u010Cesk\u00E9 a Slovensk\u00E9 Federativn\u00ED Republice bydli\u0161t\u011B, ale obvykle se zde zdr\u017Euj\u00ED,<span class=\"poznamka-link\" resource=\"footnote/5\"><sup>5</sup>)</span> je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad, v jeho\u017E \u00FAzemn\u00EDm obvodu se zdr\u017Euj\u00ED. Pro poplatn\u00EDky, kte\u0159\u00ED nemaj\u00ED v \u010Cesk\u00E9 a Slovensk\u00E9 Federativn\u00ED Republice bydli\u0161t\u011B a ani se zde obvykle nezdr\u017Euj\u00ED, je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad v Praze 1,

\r\n

b) maj\u00ED s\u00EDdlo v cizin\u011B, ale zdroj p\u0159\u00EDjm\u016F plyne z \u010Dinnosti vykon\u00E1van\u00E9 ve st\u00E1l\u00E9 provozovn\u011B<span class=\"poznamka-link\" resource=\"footnote/6\"><sup>6</sup>)</span> na \u00FAzem\u00ED \u010Cesk\u00E9 republiky, je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad, v jeho\u017E \u00FAzemn\u00EDm obvodu je z\u0159\u00EDzena st\u00E1l\u00E1 provozovna.

\r\n

\u00A7 10 vyhl\u00E1\u0161ky feder\u00E1ln\u00EDho ministerstva financ\u00ED, ministerstva financ\u00ED \u010Cesk\u00E9 socialistick\u00E9 republiky a ministerstva financ\u00ED Slovensk\u00E9 socialistick\u00E9 republiky \u010D. 161/1976 Sb., kterou se prov\u00E1d\u00ED z\u00E1kon o dani ze mzdy.

\r\n

(2) Je-li da\u0148 vyb\u00EDr\u00E1na sr\u00E1\u017Ekou,<span class=\"poznamka-link\" resource=\"footnote/7\"><sup>7</sup>)</span> je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad, v jeho\u017E \u00FAzemn\u00EDm obvodu m\u00E1 dlu\u017En\u00EDk bydli\u0161t\u011B nebo s\u00EDdlo.

\r\n

(3) Spr\u00E1vu zem\u011Bd\u011Blsk\u00E9 dan\u011B z pozemk\u016F placen\u00E9 ob\u010Dany vykon\u00E1v\u00E1 finan\u010Dn\u00ED \u00FA\u0159ad, v jeho\u017E \u00FAzemn\u00EDm obvodu u\u017E\u00EDv\u00E1 poplatn\u00EDk pozemky. U\u017E\u00EDv\u00E1-li pozemky v \u00FAzemn\u00EDch obvodech n\u011Bkolika finan\u010Dn\u00EDch \u00FA\u0159ad\u016F, vykon\u00E1v\u00E1 spr\u00E1vu ka\u017Ed\u00FD finan\u010Dn\u00ED \u00FA\u0159ad z pozemk\u016F le\u017E\u00EDc\u00EDch v jeho \u00FAzemn\u00EDm obvodu.

\r\n

(4) K vym\u011B\u0159en\u00ED dan\u011B z p\u0159\u00EDjm\u016F obyvatelstva je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad, v jeho\u017E \u00FAzemn\u00EDm obvodu m\u011Bl poplatn\u00EDk bydli\u0161t\u011B 31. 12. roku, za kter\u00FD se da\u0148 vym\u011B\u0159uje.

\r\n

(5) V pochybnostech ur\u010D\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost finan\u010Dn\u00ED \u0159editelstv\u00ED; jedn\u00E1-li se o ur\u010Den\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nosti mimo obvod jeho p\u016Fsobnosti, ur\u010D\u00ED ji ministerstvo financ\u00ED \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Eministerstvo\u201C).

\r\n

(6) V p\u0159\u00EDpadech neupraven\u00FDch t\u00EDmto z\u00E1konem nebo zvl\u00E1\u0161tn\u00EDmi p\u0159edpisy stanov\u00ED m\u00EDstn\u00ED p\u0159\u00EDslu\u0161nost \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F vl\u00E1da \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Evl\u00E1da\u201C) na\u0159\u00EDzen\u00EDm.

\r\n
\r\n

Finan\u010Dn\u00ED \u00FA\u0159ady

\r\n

\u00A7 5

Finan\u010Dn\u00ED \u00FA\u0159ady z\u0159izuje a jejich \u00FAzemn\u00ED p\u016Fsobnost stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.

\r\n

\u00A7 6

\r\n

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

\r\n

a) vykon\u00E1v\u00E1 spr\u00E1vu dan\u00ED, pop\u0159\u00EDpad\u011B i dotac\u00ED,

\r\n

b) prov\u00E1d\u00ED \u0159\u00EDzen\u00ED o p\u0159estupc\u00EDch.

\r\n
\r\n

(2) Spr\u00E1vu dotac\u00ED prov\u00E1d\u011Bj\u00ED vybran\u00E9 finan\u010Dn\u00ED \u00FA\u0159ady. Ministerstvo vyhl\u00E1\u0161kou ur\u010D\u00ED, kter\u00E9 finan\u010Dn\u00ED \u00FA\u0159ady a ve kter\u00FDch \u00FAzemn\u00EDch obvodech spr\u00E1vu dotac\u00ED vykon\u00E1vaj\u00ED.

\r\n
\r\n

\u00A7 7

Finan\u010Dn\u00ED \u00FA\u0159ad \u0159\u00EDd\u00ED a za jeho \u010Dinnost odpov\u00EDd\u00E1 \u0159editel, kter\u00E9ho jmenuje a odvol\u00E1v\u00E1 \u0159editel finan\u010Dn\u00EDho \u0159editelstv\u00ED.

\r\n

Finan\u010Dn\u00ED \u0159editelstv\u00ED

\r\n

\u00A7 8

\r\n

(1) Z\u0159izuj\u00ED se finan\u010Dn\u00ED \u0159editelstv\u00ED, jejich\u017E s\u00EDdla stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.

\r\n

(2) Finan\u010Dn\u00ED \u0159editelstv\u00ED vykon\u00E1v\u00E1 svoji p\u016Fsobnost v \u00FAzemn\u00EDm obvodu tvo\u0159en\u00E9m \u00FAzemn\u00EDmi obvody j\u00EDm \u0159\u00EDzen\u00FDch finan\u010Dn\u00EDch \u00FA\u0159ad\u016F. \u00DAzemn\u00ED p\u016Fsobnost finan\u010Dn\u00EDch \u0159editelstv\u00ED stanov\u00ED ministerstvo vyhl\u00E1\u0161kou.

\r\n
\r\n

\u00A7 9

Finan\u010Dn\u00ED \u0159editelstv\u00ED

\r\n

a) \u0159\u00EDd\u00ED finan\u010Dn\u00ED \u00FA\u0159ady,

\r\n

b) p\u0159ezkoum\u00E1v\u00E1 rozhodnut\u00ED finan\u010Dn\u00EDch \u00FA\u0159ad\u016F vydan\u00E1 ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED,

\r\n

c) prov\u00E1d\u00ED revize,

\r\n

d) prov\u00E1d\u00ED cenovou kontrolu.

\r\n
\r\n

\u00A7 10

\r\n

(1) Finan\u010Dn\u00ED \u0159editelstv\u00ED je rozpo\u010Dtovou organizac\u00ED. Zaji\u0161\u0165uje osobn\u00ED a v\u011Bcn\u00E9 pot\u0159eby finan\u010Dn\u00EDch \u00FA\u0159ad\u016F, kter\u00E9 \u0159\u00EDd\u00ED.

\r\n

(2) Finan\u010Dn\u00ED \u0159editelstv\u00ED \u0159\u00EDd\u00ED a za jeho \u010Dinnost odpov\u00EDd\u00E1 \u0159editel, kter\u00E9ho jmenuje a odvol\u00E1v\u00E1 ministr financ\u00ED \u010Cesk\u00E9 republiky.

\r\n

(3) Finan\u010Dn\u00ED \u0159editelstv\u00ED m\u016F\u017Ee v obvodu sv\u00E9 p\u016Fsobnosti v od\u016Fvodn\u011Bn\u00FDch p\u0159\u00EDpadech pov\u011B\u0159it spr\u00E1vou n\u011Bkter\u00FDch dan\u00ED a dotac\u00ED a \u0159\u00EDzen\u00EDm o p\u0159estupc\u00EDch jin\u00FD ne\u017E m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad.

\r\n
\r\n

\u00A7 11

Ministerstvo

\r\n

a) \u0159\u00EDd\u00ED finan\u010Dn\u00ED \u0159editelstv\u00ED,

\r\n

b) p\u0159ezkoum\u00E1v\u00E1 rozhodnut\u00ED finan\u010Dn\u00EDch \u0159editelstv\u00ED vydan\u00E1 ve spr\u00E1vn\u00EDm \u0159\u00EDzen\u00ED,

\r\n

c) v od\u016Fvodn\u011Bn\u00FDch p\u0159\u00EDpadech prov\u00E1d\u00ED \u00FAkony, kter\u00E9 jinak pat\u0159\u00ED do pravomoci finan\u010Dn\u00EDch \u00FA\u0159ad\u016F nebo finan\u010Dn\u00EDch \u0159editelstv\u00ED,

\r\n

d) v od\u016Fvodn\u011Bn\u00FDch p\u0159\u00EDpadech m\u016F\u017Ee pov\u011B\u0159it jin\u00FD ne\u017E m\u00EDstn\u011B p\u0159\u00EDslu\u0161n\u00FD \u00FAzemn\u00ED fina\u010Dn\u00ED org\u00E1n spr\u00E1vou n\u011Bkter\u00FDch dan\u00ED, \u0159\u00EDzen\u00EDm o p\u0159estupc\u00EDch a prov\u00E1d\u011Bn\u00EDm reviz\u00ED;

\r\n

e) ur\u010D\u00ED bli\u017E\u0161\u00ED podm\u00EDnky konkursn\u00EDho \u0159\u00EDzen\u00ED na obsazov\u00E1n\u00ED m\u00EDst \u0159editel\u016F finan\u010Dn\u00EDch \u00FA\u0159ad\u016F a finan\u010Dn\u00EDch \u0159editelstv\u00ED.

\r\n
\r\n

Pr\u00E1va a povinnosti pracovn\u00EDk\u016F \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F

\r\n

\u00A7 12

\r\n

(1) Pracovn\u00EDci \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F jsou opr\u00E1vn\u011Bni prov\u00E1d\u011Bt v\u0161echny \u00FAkony pot\u0159ebn\u00E9 pro v\u00FDkon spr\u00E1vy dan\u00ED a dotac\u00ED, revize a \u0159\u00EDzen\u00ED o p\u0159estupc\u00EDch. Jsou zejm\u00E9na opr\u00E1vn\u011Bni po\u017Eadovat pot\u0159ebn\u00E9 informace a vysv\u011Btlen\u00ED, vstupovat do provozn\u00EDch m\u00EDstnost\u00ED, za\u0159\u00EDzen\u00ED a prostor\u016F poplatn\u00EDk\u016F, pl\u00E1tc\u016F dan\u00ED a p\u0159\u00EDjemc\u016F dotac\u00ED, nahl\u00ED\u017Eet do \u00FA\u010Detn\u00EDch p\u00EDsemnost\u00ED a jin\u00FDch podklad\u016F, v\u010Detn\u011B z\u00E1znam\u016F na technick\u00FDch nosi\u010D\u00EDch dat, a jeli nebezpe\u010D\u00ED, \u017Ee prov\u011B\u0159ovan\u00FD materi\u00E1l (spisy, hotov\u00E9 \u00A7 12 a 21 z\u00E1kona \u010D. 389/1990 Sb. v\u00FDrobky, tr\u017Eby apod.) bude ztracen, zni\u010Den nebo zavle\u010Den, vz\u00EDt jej na nezbytnou dobu do \u00FAschovy.

\r\n

(2) Pracovn\u00EDci \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F jsou povinni zachov\u00E1vat hospod\u00E1\u0159sk\u00E9 a slu\u017Eebn\u00ED tajemstv\u00ED o skute\u010Dnostech, o nich\u017E se p\u0159i v\u00FDkonu sv\u00E9 \u010Dinnosti dozv\u011Bd\u011Bli.

\r\n
\r\n

\u00A7 13

Pracovn\u00EDci \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F nesm\u011Bj\u00ED v\u00FDd\u011Ble\u010Dn\u011B prov\u00E1d\u011Bt kontroln\u00ED, da\u0148ovou a \u00FA\u010Detn\u00ED poradenskou \u010Di obdobnou \u010Dinnost pro poplatn\u00EDky, pl\u00E1tce dan\u00ED a p\u0159\u00EDjemce dotac\u00ED. Z\u00E1rove\u0148 nesm\u011Bj\u00ED vykon\u00E1vat \u010Dinnost auditor\u016F, revizor\u016F \u00FA\u010Dt\u016F, \u010Dlen\u016F dozor\u010D\u00EDch nebo spr\u00E1vn\u00EDch rad nebo \u010Dlen\u016F p\u0159edstavenstev.<span class=\"poznamka-link\" resource=\"footnote/8\"><sup>8</sup>)</span>

\r\n

\u00A7 14

Povinnosti poplatn\u00EDk\u016F, pl\u00E1tc\u016F dan\u00ED a p\u0159\u00EDjemc\u016F dotac\u00ED

\r\n

(1) Poplatn\u00EDci, pl\u00E1tci dan\u00ED a p\u0159\u00EDjemci dotac\u00ED, jako\u017E i v\u0161ichni jejich pracovn\u00EDci jsou povinni poskytnout na po\u017E\u00E1d\u00E1n\u00ED pracovn\u00EDk\u016Fm \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1n\u016F ve\u0161kerou pomoc, zejm\u00E9na p\u0159edlo\u017Eit \u00FA\u010Detn\u00ED p\u00EDsemnosti, kalkula\u010Dn\u00ED a rozpo\u010Dtov\u00E9 podklady, z\u00E1znamy na technick\u00FDch nosi\u010D\u00EDch dat, pl\u00E1ny, materi\u00E1ly o prov\u011Brk\u00E1ch, kontrol\u00E1ch, reviz\u00EDch a inspekc\u00EDch v\u0161eho druhu, a to i t\u011Bch, kter\u00E9 provedly jin\u00E9 org\u00E1ny.

\r\n

(2) Poplatn\u00EDc\u00ED, pl\u00E1tci dan\u00ED a p\u0159\u00EDjemci dotac\u00ED jsou povinni pro \u00FA\u010Dely spr\u00E1vy dan\u00ED a dotac\u00ED a pro prov\u00E1d\u011Bn\u00ED reviz\u00ED p\u0159edkl\u00E1dat hl\u00E1\u0161en\u00ED (p\u0159izn\u00E1n\u00ED, vy\u00FA\u010Dtov\u00E1n\u00ED) ve lh\u016Ft\u00E1ch a v rozsahu, kter\u00E9 stanov\u00ED zvl\u00E1\u0161tn\u00ED p\u0159edpisy.

\r\n
\r\n

\u00A7 15

\u0158\u00EDzen\u00ED p\u0159ed \u00FAzemn\u00EDmi finan\u010Dn\u00EDmi org\u00E1ny

\r\n

(1) Pro \u0159\u00EDzen\u00ED ve v\u011Bcech dan\u00ED, dotac\u00ED a cenov\u00E9 kontroly plat\u00ED zvl\u00E1\u0161tn\u00ED p\u0159edpisy.<span class=\"poznamka-link\" resource=\"footnote/3\"><sup>3</sup>)</span>,<span class=\"poznamka-link\" resource=\"footnote/9\"><sup>9</sup>)</span>

\r\n

(2) V \u0159\u00EDzen\u00ED o p\u0159estupc\u00EDch postupuj\u00ED \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny v oboru sv\u00E9 p\u016Fsobnosti podle zvl\u00E1\u0161tn\u00EDch p\u0159edpis\u016F.<span class=\"poznamka-link\" resource=\"footnote/10\"><sup>10</sup>)</span>

\r\n
\r\n

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

\r\n

\u00A7 16

\r\n

(1) Pr\u00E1vo hospoda\u0159en\u00ED s n\u00E1rodn\u00EDm majetkem dosud u\u017E\u00EDvan\u00FDm okresn\u00EDmi, m\u011Bstsk\u00FDmi, obvodn\u00EDmi a krajsk\u00FDmi finan\u010Dn\u00EDmi spr\u00E1vami a Finan\u010Dn\u00ED spr\u00E1vou v hlavn\u00EDm m\u011Bst\u011B Praze p\u0159ech\u00E1z\u00ED bez\u00FAplatn\u011B na finan\u010Dn\u00ED \u0159editelstv\u00ED.

\r\n

(2) Pr\u00E1va a povinnosti z pracovn\u011Bpr\u00E1vn\u00EDch vztah\u016F pracovn\u00EDk\u016F finan\u010Dn\u00EDch spr\u00E1v p\u0159ech\u00E1zej\u00ED na finan\u010Dn\u00ED \u0159editelstv\u00ED.

\r\n

(3) Na finan\u010Dn\u00ED \u0159editelstv\u00ED p\u0159ech\u00E1zej\u00ED v\u0161echny pohled\u00E1vky a z\u00E1vazky finan\u010Dn\u00EDch spr\u00E1v.

\r\n

(4) Pokud se v pr\u00E1vn\u00EDch p\u0159edpisech u\u017E\u00EDv\u00E1 pojem okresn\u00ED finan\u010Dn\u00ED spr\u00E1va, rozum\u00ED se t\u00EDm finan\u010Dn\u00ED \u00FA\u0159ad. Pokud se u\u017E\u00EDv\u00E1 pojem krajsk\u00E1 finan\u010Dn\u00ED spr\u00E1va, rozum\u00ED se t\u00EDm finan\u010Dn\u00ED \u0159editelstv\u00ED.

\r\n
\r\n

\u00A7 17

Zru\u0161uj\u00ED se

\r\n

a) z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 33/1970 Sb., o finan\u010Dn\u00EDch spr\u00E1v\u00E1ch,

\r\n

b) posledn\u00ED v\u011Bta v \u00A7 12 odst. 3 vyhl\u00E1\u0161ky feder\u00E1ln\u00EDho ministerstva financ\u00ED, ministerstva financ\u00ED \u010Cesk\u00E9 socialistick\u00E9 republiky a ministerstva financ\u00ED Slovensk\u00E9 socialistick\u00E9 republiky \u010D. 161/1976 Sb., kterou se prov\u00E1d\u00ED z\u00E1kon o dani ze mzdy.

\r\n
\r\n

\u00A7 18

Tento z\u00E1kon nab\u00FDv\u00E1 \u00FA\u010Dinnosti dnem 1. ledna 1991.

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

Bure\u0161ov\u00E1 v. r. Pithart v. r.

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

5) Z\u00E1kon \u010D. 95/1963 Sb., o st\u00E1tn\u00EDm not\u00E1\u0159stv\u00ED a o \u0159\u00EDzen\u00ED p\u0159ed st\u00E1tn\u00EDm not\u00E1\u0159stv\u00EDm (not\u00E1\u0159sk\u00FD \u0159\u00E1d), ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

\r\n

1) \u00A7 15 z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D.576/1990 Sb., o pravidlech hospoda\u0159en\u00ED s rozpo\u010Dtov\u00FDmi prost\u0159edky \u010Cesk\u00E9 republiky a obc\u00ED v \u010Cesk\u00E9 republice (rozpo\u010Dtov\u00E1 pravidla republiky).

\r\n

2) \u00A7 22 z\u00E1kona \u010D. 563/1990 Sb., o pravidlech hospoda\u0159en\u00ED s rozpo\u010Dtov\u00FDmi prost\u0159edky st\u00E1tn\u00EDho rozpo\u010Dtu federace (rozpo\u010Dtov\u00E1 pravidla federace).

\r\n

3) \u00A7 3 odst. 7 z\u00E1kona \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 134/1973 Sb., o p\u016Fsobnosti org\u00E1n\u016F \u010Cesk\u00E9 socialistick\u00E9 republiky v oblasti cen, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F (\u00FApln\u00E9 zn\u011Bn\u00ED \u010D. 23/1989 Sb.).

\r\n

4) \u00A7 9 z\u00E1kona \u010D. 36/1965 Sb., o dani z p\u0159\u00EDjm\u016F z liter\u00E1rn\u00ED a um\u011Bleck\u00E9 \u010Dinnosti, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 160/1968 Sb.

\r\n

5) \u00A7 1 odst. 3 z\u00E1kona \u010D. 389/1990 Sb., o dani z p\u0159\u00EDjmu obyvatelstva.

\r\n

6) \u00A7 3 odst. 7 z\u00E1kona \u010D. 157/1989 Sb., o d\u016Fchodov\u00E9 dani.

\r\n

7) \u00A7 19 z\u00E1kona \u010D. 157/1989 Sb., ve zn\u011Bn\u00ED z\u00E1kona \u010D. 108/1990 Sb.

\r\n

8) \u00A7 14 odst. 3 z\u00E1kona \u010D. 173/1988 Sb., o podniku se zahrani\u010Dn\u00ED majetkovou \u00FA\u010Dast\u00ED.

\r\n

9) Vyhl\u00E1\u0161ka ministerstva financ\u00ED \u010D. 16/1962 Sb., o \u0159\u00EDzen\u00ED ve v\u011Bcech dan\u00ED a poplatk\u016F.

\r\n

10) Z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady \u010D. 200/1990 Sb., o p\u0159estupc\u00EDch.

\r\n
\r\n
" . "Z\u00E1kon \u010Cesk\u00E9 n\u00E1rodn\u00ED rady o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech"@cs . . "cs" . "2001-03-01+01:00"^^ . .