. "Z\u00E1kon 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"@cs . . "cs" . "\r\n
\r\n
\r\n

253

\r\n

Z\u00C1KON

\r\n

ze dne 11. \u010Dervence 2000

\r\n

o mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED a o zm\u011Bn\u011B z\u00E1kona \u010D. 531/1990 Sb.,

\r\n

o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F

\r\n

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

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

\u010C\u00C1ST PRVN\u00CD

MEZIN\u00C1RODN\u00CD POMOC P\u0158I SPR\u00C1V\u011A DAN\u00CD

\r\n

\u00A7 1

P\u0159edm\u011Bt \u00FApravy

\r\n

(1) Tento z\u00E1kon upravuje postup a podm\u00EDnky, za kter\u00FDch org\u00E1ny \u010Cesk\u00E9 republiky poskytuj\u00ED, po\u017Eaduj\u00ED nebo p\u0159ij\u00EDmaj\u00ED v z\u00E1jmu zaji\u0161t\u011Bn\u00ED spr\u00E1vn\u00E9ho vym\u011B\u0159en\u00ED a placen\u00ED dan\u00ED mezin\u00E1rodn\u00ED pomoc p\u0159i jejich spr\u00E1v\u011B,<span class=\"poznamka-link\" resource=\"footnote/1\"><sup>1</sup>)</span> a to

\r\n

a) na z\u00E1klad\u011B mezin\u00E1rodn\u00ED smlouvy, kter\u00E1 je sou\u010D\u00E1st\u00ED pr\u00E1vn\u00EDho \u0159\u00E1du, ve vztahu ke st\u00E1tu, kter\u00FD je stranou t\u00E9to mezin\u00E1rodn\u00ED smlouvy,

\r\n

b) ve vztahu k jin\u00FDm \u010Dlensk\u00FDm st\u00E1t\u016Fm Evropsk\u00E9 unie.

\r\n
\r\n

(2) Tento z\u00E1kon se nevztahuje na mezin\u00E1rodn\u00ED pomoc p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch pen\u011B\u017Eit\u00FDch pohled\u00E1vek podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu.<span class=\"poznamka-link\" resource=\"footnote/2\"><sup>2</sup>)</span>

\r\n
\r\n

\u00A7 2

Rozsah \u00FApravy

Mezin\u00E1rodn\u00ED pomoc poskytovan\u00E1 podle tohoto z\u00E1kona se t\u00FDk\u00E1

\r\n

a) p\u0159\u00EDm\u00FDch dan\u00ED, a to v \u010Cesk\u00E9 republice dan\u00ED z p\u0159\u00EDjm\u016F, dan\u011B z nemovitost\u00ED, dan\u011B d\u011Bdick\u00E9, dan\u011B darovac\u00ED a dan\u011B z p\u0159evodu nemovitost\u00ED, v ostatn\u00EDch st\u00E1tech stejn\u00FDch nebo podobn\u00FDch dan\u00ED, kter\u00E9 maj\u00ED charakter dan\u011B z p\u0159\u00EDjmu nebo dan\u011B z majetku,

\r\n

b) nep\u0159\u00EDm\u00FDch dan\u00ED, a to v \u010Cesk\u00E9 republice dan\u011Bzp\u0159idan\u00E9 hodnoty a spot\u0159ebn\u00EDch dan\u00ED, v ostatn\u00EDch st\u00E1tech stejn\u00FDch nebo podobn\u00FDch dan\u00ED, kter\u00E9 maj\u00ED charakter dan\u011B z p\u0159idan\u00E9 hodnoty nebo spot\u0159ebn\u00ED dan\u011B.

\r\n
\r\n

\u00A7 3

P\u0159\u00EDslu\u0161nost spr\u00E1vc\u016F dan\u011B

\r\n

(1) Jm\u00E9nem \u010Cesk\u00E9 republiky ve v\u011Bcech stanoven\u00FDch t\u00EDmto z\u00E1konem jedn\u00E1 Ministerstvo financ\u00ED, pop\u0159\u00EDpad\u011B j\u00EDm pov\u011B\u0159en\u00FD spr\u00E1vce dan\u011B<span class=\"poznamka-link\" resource=\"footnote/3\"><sup>3</sup>)</span> (d\u00E1le jen \u201Ep\u0159\u00EDslu\u0161n\u00FD org\u00E1n\u201C). Ministerstvo financ\u00ED nem\u016F\u017Ee pov\u011B\u0159it jin\u00E9ho spr\u00E1vce dan\u011B k proveden\u00ED \u00FAkon\u016F podle \u00A7 7 odst. 1, \u00A7 10 odst. 2 a \u00A7 11.

\r\n

(2) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n postupuje p\u0159i poskytov\u00E1n\u00ED pomoci p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu upravuj\u00EDc\u00EDho spr\u00E1vu dan\u00ED a poplatk\u016F.<span class=\"poznamka-link\" resource=\"footnote/4\"><sup>4</sup>)</span>

\r\n
\r\n

\u00A7 4

V\u00FDm\u011Bna informac\u00ED na do\u017E\u00E1d\u00E1n\u00ED

\r\n

(1) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytne informace o jednotliv\u00FDch p\u0159\u00EDpadech t\u00FDkaj\u00EDc\u00EDch se dan\u00ED podle \u00A7 2 (d\u00E1le jen \u201Einformace\u201C) na do\u017E\u00E1d\u00E1n\u00ED p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu.

\r\n

(2) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu rovn\u011B\u017E informace do\u017Eadovat, pokud vy\u010Derpal vlastn\u00ED obvykl\u00E9 zdroje \u00FAdaj\u016F, kter\u00E9 mohl v dan\u00E9m p\u0159\u00EDpad\u011B vyu\u017E\u00EDt, ani\u017E by t\u00EDm bylo ohro\u017Eeno dosa\u017Een\u00ED \u017E\u00E1douc\u00EDho v\u00FDsledku.

\r\n
\r\n

\u00A7 5

Pravideln\u00E1 v\u00FDm\u011Bna informac\u00ED

P\u0159\u00EDslu\u0161n\u00FD org\u00E1n pro skupiny jednotliv\u00FDch p\u0159\u00EDpad\u016F m\u016F\u017Ee ujednat \u00FAstn\u011Bnebop\u00EDsemn\u011Bsp\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu postupem podle \u00A7 11 odst. 1 druh a rozsah informac\u00ED, kter\u00E9 bude bez p\u0159edchoz\u00EDho do\u017E\u00E1d\u00E1n\u00ED p\u0159i zachov\u00E1n\u00ED vz\u00E1jemnosti poskytovat nebo p\u0159ij\u00EDmat, v\u010Detn\u011B zp\u016Fsobu a lh\u016Ft p\u0159ed\u00E1v\u00E1n\u00ED t\u011Bchto informac\u00ED.

\r\n

\u00A7 6

Poskytov\u00E1n\u00ED informac\u00ED z vlastn\u00EDho podn\u011Btu

\r\n

(1) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytne informace, kter\u00E9 jsou mu zn\u00E1my, bez p\u0159edchoz\u00EDho do\u017E\u00E1d\u00E1n\u00ED p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, pokud

\r\n

a) lze d\u016Fvodn\u011B p\u0159edpokl\u00E1dat, \u017Ee do\u0161lo nebo mohlo doj\u00EDt ke zkr\u00E1cen\u00ED dan\u011B v tomto smluvn\u00EDm st\u00E1t\u011B,

\r\n

b) da\u0148ov\u00FD subjekt dos\u00E1hne sn\u00ED\u017Een\u00ED dan\u011B nebo jin\u00E9 da\u0148ov\u00E9 \u00FAlevy v \u010Cesk\u00E9 republice a lze p\u0159edpokl\u00E1dat, \u017Ee toto sn\u00ED\u017Een\u00ED dan\u011B nebo jin\u00E1 da\u0148ov\u00E1 \u00FAleva vedla nebo by mohla v\u00E9st ke vzniku da\u0148ov\u00E9 povinnosti nebo k jej\u00EDmu zv\u00FD\u0161en\u00ED v tomto smluvn\u00EDm st\u00E1t\u011B,

\r\n

c) obchodn\u00ED vztahy mezi da\u0148ov\u00FDm subjektem zda\u0148ovan\u00FDm v \u010Cesk\u00E9 republice a mezi da\u0148ov\u00FDm subjektem zda\u0148ovan\u00FDm v tomto smluvn\u00EDm st\u00E1t\u011B jsou uskute\u010D\u0148ov\u00E1ny v jedn\u00E9 nebo v\u00EDce zem\u00EDch takov\u00FDm zp\u016Fsobem, o kter\u00E9m lze p\u0159edpokl\u00E1dat, \u017Ee vedl nebo by mohl v\u00E9st ke sn\u00ED\u017Een\u00ED da\u0148ov\u00E9 povinnosti v \u010Cesk\u00E9 republice nebo v tomto smluvn\u00EDm st\u00E1t\u011B, pop\u0159\u00EDpad\u011B v obou,

\r\n

d) lze d\u016Fvodn\u011B p\u0159edpokl\u00E1dat, \u017Ee ke sn\u00ED\u017Een\u00ED da\u0148ov\u00E9 povinnosti m\u016F\u017Ee doch\u00E1zet z um\u011Bl\u00FDch p\u0159evod\u016F zisk\u016F v podnikatelsk\u00FDch seskupen\u00EDch,<span class=\"poznamka-link\" resource=\"footnote/5\"><sup>5</sup>)</span> nebo

\r\n

e) informace poskytnut\u00E1 t\u00EDmto smluvn\u00EDm st\u00E1tem umo\u017Enila zjistit \u00FAdaje, kter\u00E9 vedly v tomto smluvn\u00EDm st\u00E1t\u011B ke vzniku nebo zv\u00FD\u0161en\u00ED da\u0148ov\u00E9 povinnosti anebo by na takov\u00FD vznik nebo zv\u00FD\u0161en\u00ED mohly upozornit.

\r\n
\r\n

(2) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee ujednat \u00FAstn\u011B nebo p\u00EDsemn\u011B s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu postupem podle \u00A7 11 odst. 1 dal\u0161\u00ED okruhy informac\u00ED, kter\u00E9 si budou vz\u00E1jemn\u011B spont\u00E1nn\u011B poskytovat.

\r\n
\r\n

\u00A7 7

P\u0159\u00EDm\u00E1 spolupr\u00E1ce pracovn\u00EDk\u016F da\u0148ov\u00FDch spr\u00E1v

\r\n

(1) Pro \u00FA\u010Dely poskytov\u00E1n\u00ED informac\u00ED podle \u00A7 4 a\u017E 6 m\u016F\u017Ee p\u0159\u00EDslu\u0161n\u00FD org\u00E1n postupem podle \u00A7 11 odst. 1 nebo 2 povolit p\u0159\u00EDtomnost pracovn\u00EDka da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu u p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu a jeho sou\u010Dinnost s n\u00EDm v rozsahu vymezen\u00E9m povolen\u00EDm.

\r\n

(2) Pracovn\u00EDci da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu maj\u00ED v rozsahu vymezen\u00E9m v povolen\u00ED podle odstavce 1 postaven\u00ED pracovn\u00EDk\u016F p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu.

\r\n

(3) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee do\u017Eadovat p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu o povolen\u00ED sou\u010Dinnosti pracovn\u00EDk\u016F p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu u da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu.

\r\n
\r\n

\u00A7 8

Nakl\u00E1d\u00E1n\u00ED s informacemi

\r\n

(1) Na informace sd\u011Blen\u00E9 p\u0159\u00EDslu\u0161n\u00E9mu org\u00E1nu p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu se vztahuje povinnost zachov\u00E1vat ml\u010Denlivost stanoven\u00E1 zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem,<span class=\"poznamka-link\" resource=\"footnote/6\"><sup>6</sup>)</span> p\u0159i dodr\u017Een\u00ED dal\u0161\u00EDch podm\u00EDnek stanoven\u00FDch t\u00EDmto z\u00E1konem.

\r\n

(2) Informace od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu mohou b\u00FDt zp\u0159\u00EDstupn\u011Bny jen pracovn\u00EDk\u016Fm p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu, kte\u0159\u00ED se p\u0159\u00EDmo \u00FA\u010Dastn\u00ED spr\u00E1vy dan\u011B, k n\u00ED\u017E se poskytnut\u00E1 informace vztahuje.

\r\n

(3) Informace od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, kter\u00E9 p\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytl pro soudn\u00ED \u0159\u00EDzen\u00ED o p\u0159ezkoum\u00E1n\u00ED da\u0148ov\u00E9ho rozhodnut\u00ED nebo org\u00E1n\u016Fm \u010Dinn\u00FDm v trestn\u00EDm \u0159\u00EDzen\u00ED, nesm\u00ED b\u00FDt poskytnuty jin\u00FDm org\u00E1n\u016Fm nebo osob\u00E1m, kter\u00E9 nejsou p\u0159\u00EDmo z\u00FA\u010Dastn\u011Bny na t\u011Bchto \u0159\u00EDzen\u00EDch. Osoby z\u00FA\u010Dastn\u011Bn\u00E9 na \u0159\u00EDzen\u00EDch, kter\u00FDm byla zp\u0159\u00EDstupn\u011Bna poskytnut\u00E1 informace, jsou povinny zachov\u00E1vat ml\u010Denlivost v rozsahu stanoven\u00E9m zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem.<span class=\"poznamka-link\" resource=\"footnote/6\"><sup>6</sup>)</span> Poskytnut\u00E9 informace mohou b\u00FDt zve\u0159ejn\u011Bny b\u011Bhem jedn\u00E1n\u00ED nebo p\u0159i vyhl\u00E1\u0161en\u00ED rozhodnut\u00ED jen za podm\u00EDnky, \u017Ee p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu, kter\u00FD tyto informace poskytl, nevznesl n\u00E1mitky. p\u0159i jejich prvn\u00EDm p\u0159ed\u00E1n\u00ED

\r\n

(4) Pokud p\u0159\u00EDslu\u0161n\u00FD org\u00E1n pova\u017Euje informace obdr\u017Een\u00E9 od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu za pravd\u011Bpodobn\u011B u\u017Eite\u010Dn\u00E9 pro dal\u0161\u00ED smluvn\u00ED st\u00E1t, m\u016F\u017Ee mu tyto informace p\u0159edat jen se souhlasem p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, kter\u00FD tyto informace poskytl.

\r\n

(5) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee povolit pou\u017Eit\u00ED poskytnut\u00FDch informac\u00ED v do\u017Eaduj\u00EDc\u00EDm smluvn\u00EDm st\u00E1t\u011B pro jin\u00E9 \u00FA\u010Dely jen v rozsahu, v jak\u00E9m tyto informace mohou b\u00FDt pou\u017Eity podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu.<span class=\"poznamka-link\" resource=\"footnote/6\"><sup>6</sup>)</span>

\r\n
\r\n

\u00A7 9

Lh\u016Fty pro pod\u00E1n\u00ED informac\u00ED

\r\n

(1) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n p\u0159ed\u00E1 do\u017Eadovanou informaci p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu bez zbyte\u010Dn\u00FDch odklad\u016F.

\r\n

(2) Vyskytnou-li se v obstar\u00E1v\u00E1n\u00ED do\u017E\u00E1dan\u00FDch informac\u00ED p\u0159ek\u00E1\u017Eky br\u00E1n\u00EDc\u00ED tyto informace poskytnout nebo je-li poskytnut\u00ED t\u011Bchto informac\u00ED odm\u00EDtnuto, informuje p\u0159\u00EDslu\u0161n\u00FD org\u00E1n o t\u00E9to situaci s uveden\u00EDm d\u016Fvod\u016Fp\u0159ek\u00E1\u017Eek nebo d\u016Fvod\u016F odm\u00EDtnut\u00ED neprodlen\u011B do\u017Eaduj\u00EDc\u00ED p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu.

\r\n
\r\n

\u00A7 10

Omezen\u00ED poskytov\u00E1n\u00ED informac\u00ED

\r\n

(1) Zjistit nebo poskytnout informace p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu lze jen v rozsahu, kter\u00FD umo\u017E\u0148uj\u00ED p\u0159i zji\u0161\u0165ov\u00E1n\u00ED takov\u00FDch po\u017Eadavk\u016F a jejich shroma\u017E\u010Fov\u00E1n\u00ED nebo pou\u017E\u00EDv\u00E1n\u00ED pro \u00FA\u010Dely spr\u00E1vy dan\u00ED pr\u00E1vn\u00ED p\u0159edpisy \u010Cesk\u00E9 republiky.

\r\n

(2) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n je opr\u00E1vn\u011Bn odm\u00EDtnout poskytnut\u00ED informac\u00ED p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, pokud tento nebo zvl\u00E1\u0161tn\u00ED z\u00E1kon<span class=\"poznamka-link\" resource=\"footnote/4\"><sup>4</sup>)</span> obsahuje p\u0159\u00EDsn\u011Bj\u0161\u00ED podm\u00EDnky povinnosti zachov\u00E1vat ml\u010Denlivost ne\u017E ty, kter\u00E9 jsou v pr\u00E1vn\u00ED \u00FAprav\u011B do\u017Eaduj\u00EDc\u00EDho smluvn\u00EDho st\u00E1tu, a pokud tento st\u00E1t t\u011Bmto p\u0159\u00EDsn\u011Bj\u0161\u00EDm podm\u00EDnk\u00E1m nevyhov\u00ED.

\r\n

(3) Do\u017E\u00E1d\u00E1n\u00ED podle \u00A7 4 odst. 1 nemus\u00ED b\u00FDt vyhov\u011Bno, pokud do\u017Eaduj\u00EDc\u00ED smluvn\u00ED st\u00E1t nevy\u010Derpal sv\u00E9 obvykl\u00E9 zdroje informac\u00ED, kter\u00E9 mohly b\u00FDt vzhledem k okolnostem vyu\u017Eity k z\u00EDsk\u00E1n\u00ED po\u017Eadovan\u00FDch informac\u00ED bez rizika ohro\u017Een\u00ED \u017E\u00E1dan\u00E9ho v\u00FDsledku.

\r\n

(4) Poskytnut\u00ED informac\u00ED m\u016F\u017Ee b\u00FDt odm\u00EDtnuto i v p\u0159\u00EDpad\u011B, \u017Ee by vedlo k vyzrazen\u00ED obchodn\u00EDho tajemstv\u00ED,<span class=\"poznamka-link\" resource=\"footnote/7\"><sup>7</sup>)</span> poru\u0161en\u00ED ml\u010Denlivosti ulo\u017Een\u00E9 zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem<span class=\"poznamka-link\" resource=\"footnote/8\"><sup>8</sup>)</span> nebo by se jednalo o informace, jejich\u017E vyzrazen\u00ED by bylo v rozporu se z\u00E1jmem \u010Cesk\u00E9 republiky<span class=\"poznamka-link\" resource=\"footnote/9\"><sup>9</sup>)</span> a s ve\u0159ejn\u00FDm po\u0159\u00E1dkem.

\r\n

(5) Poskytnut\u00ED informac\u00ED m\u016F\u017Ee b\u00FDt t\u00E9\u017E odm\u00EDtnuto, pokud do\u017Eaduj\u00EDc\u00ED smluvn\u00ED st\u00E1t nen\u00ED schopen z praktick\u00FDch nebo pr\u00E1vn\u00EDch d\u016Fvod\u016F poskytnout obdobn\u00E9 informace.

\r\n
\r\n

\u00A7 11

Projedn\u00E1n\u00ED spolupr\u00E1ce

\r\n

(1) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n je opr\u00E1vn\u011Bn v rozsahu tohoto z\u00E1kona projednat dal\u0161\u00ED podm\u00EDnky a d\u00EDl\u010D\u00ED postupy mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu na dvoustrann\u00E9m, pop\u0159\u00EDpad\u011B v\u00EDcestrann\u00E9m jedn\u00E1n\u00ED. Jedn\u00E1n\u00ED se uskute\u010Dn\u00ED v\u017Edy, po\u017E\u00E1d\u00E1-li o to p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu.

\r\n

(2) V\u00EDcestrann\u00E1 jedn\u00E1n\u00ED podle odstavce 1 mohou prob\u00EDhat za \u00FA\u010Dasti Komise Evropsk\u00FDch spole\u010Denstv\u00ED a uskute\u010Dn\u00ED se v\u017Edy, jestli\u017Ee o to Komise Evropsk\u00FDch spole\u010Denstv\u00ED po\u017E\u00E1d\u00E1.

\r\n

(3) P\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee \u00FAstn\u011B nebo p\u00EDsemn\u011B ujednat, postupem podle odstavce 1 nebo 2, s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu p\u0159\u00EDmou spolupr\u00E1ci p\u0159\u00EDslu\u0161n\u00FDch org\u00E1n\u016F s p\u0159\u00EDslu\u0161n\u00FDmi org\u00E1ny da\u0148ov\u00E9 spr\u00E1vy tohoto \u010Dlensk\u00E9ho st\u00E1tu, a to pro ur\u010Dit\u00E9 jednotliv\u00E9 p\u0159\u00EDpady nebo skupiny jednotliv\u00FDch p\u0159\u00EDpad\u016F.

\r\n

(4) Povede-li projedn\u00E1n\u00ED podle odstavce 1 ke dvoustrann\u00E9 dohod\u011B s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu Evropsk\u00E9 unie, kter\u00E1 se net\u00FDk\u00E1 \u0159e\u0161en\u00ED jednotliv\u00FDch p\u0159\u00EDpad\u016F, je p\u0159\u00EDslu\u0161n\u00FD org\u00E1n povinen uv\u011Bdomit o tom co nejd\u0159\u00EDve Komisi Evropsk\u00FDch spole\u010Denstv\u00ED.

\r\n

(5) Ustanoven\u00ED odstavc\u016F 2 a 4 se pou\u017Eij\u00ED pouze ve vztahu k \u010Dlensk\u00FDm st\u00E1t\u016Fm Evropsk\u00E9 unie.

\r\n

(6) Ministerstvo financ\u00ED sd\u011Bl\u00ED Evropsk\u00E9 komisi a p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159ad\u016Fm ostatn\u00EDch \u010Dlensk\u00FDch st\u00E1t\u016F Evropsk\u00E9 unie, \u017Ee je org\u00E1nem opr\u00E1vn\u011Bn\u00FDm po\u017Eadovat a poskytovat mezin\u00E1rodn\u00ED pomoc podle tohoto z\u00E1kona, a ozn\u00E1m\u00ED jim zaveden\u00ED nebo nahrazen\u00ED dan\u00ED uveden\u00FDch v \u00A7 2 odst. 1.

\r\n
\r\n

\u00A7 12

Ustanoven\u00ED tohoto z\u00E1kona se nepou\u017Eij\u00ED, pokud mezin\u00E1rodn\u00ED smlouva, s n\u00ED\u017E vyslovil souhlas Parlament, j\u00ED\u017E je \u010Cesk\u00E1 republika v\u00E1z\u00E1na a kter\u00E1 byla vyhl\u00E1\u0161ena, stanov\u00ED jinak.

\r\n
\r\n

\u010C\u00C1ST DRUH\u00C1

Zm\u011Bna z\u00E1kona o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech

\r\n

\u00A7 13

Z\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 337/1992 Sb., z\u00E1kona \u010D. 35/1993 Sb., z\u00E1kona \u010D. 325/1993 Sb., z\u00E1kona \u010D. 85/ /1994 Sb., z\u00E1kona \u010D. 311/1999 Sb. a z\u00E1kona \u010D. 132/2000 Sb., se m\u011Bn\u00ED takto:

\r\n

1. V \u00A7 1 odst. 1 se za p\u00EDsmeno h) vkl\u00E1d\u00E1 nov\u00E9 p\u00EDsmeno i), kter\u00E9 zn\u00ED:

\r\n

\r\n

Dosavadn\u00ED p\u00EDsmeno i) se ozna\u010Duje jako p\u00EDsmeno j). V posledn\u00ED v\u011Bt\u011B se slova \u201Ea) a\u017E i)\u201C nahrazuj\u00ED slovy \u201Ea) a\u017E j)\u201C.

\r\n

2. V \u00A7 4 se slova \u201Efinanc\u00ED \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Eministerstvo\u201C)\u201C zru\u0161uj\u00ED.

\r\n

3. V \u00A7 11 se na konci te\u010Dka nahrazuje \u010D\u00E1rkou a dopl\u0148uje se p\u00EDsmeno h), kter\u00E9 zn\u00ED:

\r\n

\r\n

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

\u010C\u00C1ST T\u0158ET\u00CD

\u00DA\u010CINNOST

\r\n

\u00A7 14

Tento z\u00E1kon nab\u00FDv\u00E1 \u00FA\u010Dinnosti dnem vyhl\u00E1\u0161en\u00ED, s v\u00FDjimkou ustanoven\u00ED \u00A7 1 odst. 1 p\u00EDsm. b) a \u00A7 11 odst. 2 a 4, kter\u00E1 nab\u00FDvaj\u00ED \u00FA\u010Dinnosti dnem vstupu smlouvy o p\u0159istoupen\u00ED \u010Cesk\u00E9 republiky k Evropsk\u00E9 unii v platnost.

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

i) na z\u00E1klad\u011B pov\u011B\u0159en\u00ED Ministerstvem financ\u00ED (d\u00E1le jen \u201Eministerstvo\u201C) poskytuj\u00ED podle zvl\u00E1\u0161tn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F mezin\u00E1rodn\u00ED pomoc p\u0159i spr\u00E1v\u011B dan\u00ED, prov\u00E1d\u011Bj\u00ED vym\u00E1h\u00E1n\u00ED pen\u011B\u017Eit\u00FDch pohled\u00E1vek nebo \u00FAkony sm\u011B\u0159uj\u00EDc\u00ED k jejich vym\u00E1h\u00E1n\u00ED,

\r\n \r\n

h) m\u016F\u017Ee pov\u011B\u0159it jedn\u00E1n\u00EDm ve v\u011Bcech mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED a ve v\u011Bcech mezin\u00E1rodn\u00ED pomoci p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch pen\u011B\u017Eit\u00FDch pohled\u00E1vek podle zvl\u00E1\u0161tn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny.

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

Klaus v. r.

\r\n

Havel v. r.

\r\n

v z. Rychetsk\u00FD v. r.

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

1) \u00A7 1 odst. 2 z\u00E1kona \u010D. 337/1992 Sb., o spr\u00E1v\u011B dan\u00ED a poplatk\u016F, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 255/1994 Sb.

\r\n

2) Z\u00E1kon \u010D. 252/2000 Sb., o mezin\u00E1rodn\u00ED pomoci p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch finan\u010Dn\u00EDch pohled\u00E1vek.

\r\n

3) \u00A7 1 z\u00E1kona \u010D. 337/1992 Sb., ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

\r\n

4) Z\u00E1kon \u010D. 337/1992 Sb., ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

\r\n

5) \u00A7 66a obchodn\u00EDho z\u00E1kon\u00EDku.

\r\n

6) \u00A7 24 z\u00E1kona \u010D. 337/1992 Sb., ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

\r\n

7) \u00A7 17 a\u017E 20 obchodn\u00EDho z\u00E1kon\u00EDku.

\r\n

8) Nap\u0159\u00EDklad z\u00E1kon \u010D. 85/1996 Sb., o advokacii, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 210/1999 Sb.

\r\n

9) Z\u00E1kon \u010D. 148/1998 Sb., o ochran\u011B utajovan\u00FDch skute\u010Dnost\u00ED a o zm\u011Bn\u011B n\u011Bkter\u00FDch z\u00E1kon\u016F, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F.

\r\n
\r\n
" . "MEZIN\u00C1RODN\u00CD POMOC P\u0158I SPR\u00C1V\u011A DAN\u00CD\r\nP\u0159edm\u011Bt \u00FApravy\r\nTento z\u00E1kon upravuje postup a podm\u00EDnky, za kter\u00FDch org\u00E1ny \u010Cesk\u00E9 republiky poskytuj\u00ED, po\u017Eaduj\u00ED nebo p\u0159ij\u00EDmaj\u00ED v z\u00E1jmu zaji\u0161t\u011Bn\u00ED spr\u00E1vn\u00E9ho vym\u011B\u0159en\u00ED a placen\u00ED dan\u00ED mezin\u00E1rodn\u00ED pomoc p\u0159i jejich spr\u00E1v\u011B, a to\r\nna z\u00E1klad\u011B mezin\u00E1rodn\u00ED smlouvy, kter\u00E1 je sou\u010D\u00E1st\u00ED pr\u00E1vn\u00EDho \u0159\u00E1du, ve vztahu ke st\u00E1tu, kter\u00FD je stranou t\u00E9to mezin\u00E1rodn\u00ED smlouvy,\r\nv souladu s pr\u00E1vem Evropsk\u00FDch spole\u010Denstv\u00ED1a<>) ve vztahu k \u010Dlensk\u00FDm st\u00E1t\u016Fm Evropsk\u00E9 unie.\r\n\r\nTento z\u00E1kon se nevztahuje na mezin\u00E1rodn\u00ED pomoc p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch pen\u011B\u017Eit\u00FDch pohled\u00E1vek podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu.\r\n\r\nRozsah \u00FApravyMezin\u00E1rodn\u00ED pomoc poskytovan\u00E1 podle tohoto z\u00E1kona se t\u00FDk\u00E1\r\np\u0159\u00EDm\u00FDch dan\u00ED, a to v \u010Cesk\u00E9 republice dan\u00ED z p\u0159\u00EDjm\u016F, dan\u011B z nemovitost\u00ED, dan\u011B d\u011Bdick\u00E9, dan\u011B darovac\u00ED a dan\u011B z p\u0159evodu nemovitost\u00ED, v ostatn\u00EDch st\u00E1tech stejn\u00FDch nebo podobn\u00FDch dan\u00ED, kter\u00E9 maj\u00ED charakter dan\u011B z p\u0159\u00EDjmu nebo dan\u011B z majetku,\r\nDan\u011Bmi z pojistn\u00E9ho se rozum\u00ED dan\u011B, kter\u00E9 maj\u00ED n\u011Bkterou z forem uveden\u00FDch v p\u0159edpisech Evropsk\u00FDch spole\u010Denstv\u00ED.2a<>)\r\n\r\nP\u0159\u00EDslu\u0161nost spr\u00E1vc\u016F dan\u011B\r\nJm\u00E9nem \u010Cesk\u00E9 republiky ve v\u011Bcech stanoven\u00FDch t\u00EDmto z\u00E1konem jedn\u00E1 Ministerstvo financ\u00ED, pop\u0159\u00EDpad\u011B j\u00EDm pov\u011B\u0159en\u00FD spr\u00E1vce dan\u011B (d\u00E1le jen \u201Ep\u0159\u00EDslu\u0161n\u00FD org\u00E1n\u201C). Ministerstvo financ\u00ED nem\u016F\u017Ee pov\u011B\u0159it jin\u00E9ho spr\u00E1vce dan\u011B k proveden\u00ED \u00FAkon\u016F podle \u00A7 7 odst. 1, \u00A7 10 odst. 2 a \u00A7 11.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n postupuje p\u0159i poskytov\u00E1n\u00ED pomoci p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu upravuj\u00EDc\u00EDho spr\u00E1vu dan\u00ED a poplatk\u016F.\r\n\r\nV\u00FDm\u011Bna informac\u00ED na do\u017E\u00E1d\u00E1n\u00ED\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytne informace o jednotliv\u00FDch p\u0159\u00EDpadech t\u00FDkaj\u00EDc\u00EDch se dan\u00ED podle \u00A7 2 odst. 1 (d\u00E1le jen \u201Einformace\u201C) na do\u017E\u00E1d\u00E1n\u00ED p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu rovn\u011B\u017E informace do\u017Eadovat, pokud vy\u010Derpal vlastn\u00ED obvykl\u00E9 zdroje \u00FAdaj\u016F, kter\u00E9 mohl v dan\u00E9m p\u0159\u00EDpad\u011B vyu\u017E\u00EDt, ani\u017E by t\u00EDm bylo ohro\u017Eeno dosa\u017Een\u00ED \u017E\u00E1douc\u00EDho v\u00FDsledku.\r\n\r\nPravideln\u00E1 v\u00FDm\u011Bna informac\u00EDP\u0159\u00EDslu\u0161n\u00FD org\u00E1n pro skupiny jednotliv\u00FDch p\u0159\u00EDpad\u016F m\u016F\u017Ee ujednat \u00FAstn\u011B nebo p\u00EDsemn\u011B s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu postupem podle \u00A7 11 odst. 1 druh a rozsah informac\u00ED, kter\u00E9 bude bez p\u0159edchoz\u00EDho do\u017E\u00E1d\u00E1n\u00ED p\u0159i zachov\u00E1n\u00ED vz\u00E1jemnosti poskytovat nebo p\u0159ij\u00EDmat, v\u010Detn\u011B zp\u016Fsobu a lh\u016Ft p\u0159ed\u00E1v\u00E1n\u00ED t\u011Bchto informac\u00ED.\r\nnep\u0159\u00EDm\u00FDch dan\u00ED, a to v \u010Cesk\u00E9 republice dan\u011B z p\u0159idan\u00E9 hodnoty a spot\u0159ebn\u00EDch dan\u00ED, v ostatn\u00EDch st\u00E1tech stejn\u00FDch nebo podobn\u00FDch dan\u00ED, kter\u00E9 maj\u00ED charakter dan\u011B z p\u0159idan\u00E9 hodnoty nebo spot\u0159ebn\u00ED dan\u011B.\r\n\r\nPoskytov\u00E1n\u00ED informac\u00ED z vlastn\u00EDho podn\u011Btu\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytne informace, kter\u00E9 jsou mu zn\u00E1my, bez p\u0159edchoz\u00EDho do\u017E\u00E1d\u00E1n\u00ED p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, pokud\r\nlze d\u016Fvodn\u011B p\u0159edpokl\u00E1dat, \u017Ee do\u0161lo nebo mohlo doj\u00EDt ke zkr\u00E1cen\u00ED dan\u011B v tomto smluvn\u00EDm st\u00E1t\u011B,\r\nda\u0148ov\u00FD subjekt dos\u00E1hne sn\u00ED\u017Een\u00ED dan\u011B nebo jin\u00E9 da\u0148ov\u00E9 \u00FAlevy v \u010Cesk\u00E9 republice a lze p\u0159edpokl\u00E1dat, \u017Ee toto sn\u00ED\u017Een\u00ED dan\u011B nebo jin\u00E1 da\u0148ov\u00E1 \u00FAleva vedla nebo by mohla v\u00E9st ke vzniku da\u0148ov\u00E9 povinnosti nebo k jej\u00EDmu zv\u00FD\u0161en\u00ED v tomto smluvn\u00EDm st\u00E1t\u011B,\r\nobchodn\u00ED vztahy mezi da\u0148ov\u00FDm subjektem zda\u0148ovan\u00FDm v \u010Cesk\u00E9 republice a mezi da\u0148ov\u00FDm subjektem zda\u0148ovan\u00FDm v tomto smluvn\u00EDm st\u00E1t\u011B jsou uskute\u010D\u0148ov\u00E1ny v jedn\u00E9 nebo v\u00EDce zem\u00EDch takov\u00FDm zp\u016Fsobem, o kter\u00E9m lze p\u0159edpokl\u00E1dat, \u017Ee vedl nebo by mohl v\u00E9st ke sn\u00ED\u017Een\u00ED da\u0148ov\u00E9 povinnosti v \u010Cesk\u00E9 republice nebo v tomto smluvn\u00EDm st\u00E1t\u011B, pop\u0159\u00EDpad\u011B v obou,\r\nlze d\u016Fvodn\u011B p\u0159edpokl\u00E1dat, \u017Ee ke sn\u00ED\u017Een\u00ED da\u0148ov\u00E9 povinnosti m\u016F\u017Ee doch\u00E1zet z um\u011Bl\u00FDch p\u0159evod\u016F zisk\u016F v podnikatelsk\u00FDch seskupen\u00EDch, nebo\r\ninformace poskytnut\u00E1 t\u00EDmto smluvn\u00EDm st\u00E1tem umo\u017Enila zjistit \u00FAdaje, kter\u00E9 vedly v tomto smluvn\u00EDm st\u00E1t\u011B ke vzniku nebo zv\u00FD\u0161en\u00ED da\u0148ov\u00E9 povinnosti anebo by na takov\u00FD vznik nebo zv\u00FD\u0161en\u00ED mohly upozornit.\r\n\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee ujednat \u00FAstn\u011B nebo p\u00EDsemn\u011B s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu postupem podle \u00A7 11 odst. 1 dal\u0161\u00ED okruhy informac\u00ED, kter\u00E9 si budou vz\u00E1jemn\u011B spont\u00E1nn\u011B poskytovat.\r\n\r\nP\u0159\u00EDm\u00E1 spolupr\u00E1ce pracovn\u00EDk\u016F da\u0148ov\u00FDch spr\u00E1v\r\nPro \u00FA\u010Dely poskytov\u00E1n\u00ED informac\u00ED podle \u00A7 4 a\u017E 6 m\u016F\u017Ee p\u0159\u00EDslu\u0161n\u00FD org\u00E1n postupem podle \u00A7 11 odst. 1 nebo 2 povolit p\u0159\u00EDtomnost pracovn\u00EDka da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu u p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu a jeho sou\u010Dinnost s n\u00EDm v rozsahu vymezen\u00E9m povolen\u00EDm.\r\nPracovn\u00EDci da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu maj\u00ED v rozsahu vymezen\u00E9m v povolen\u00ED podle odstavce 1 postaven\u00ED pracovn\u00EDk\u016F p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee do\u017Eadovat p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu o povolen\u00ED sou\u010Dinnosti pracovn\u00EDk\u016F p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu u da\u0148ov\u00E9 spr\u00E1vy smluvn\u00EDho st\u00E1tu.\r\n\r\nNakl\u00E1d\u00E1n\u00ED s informacemi slu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu se vztahuje povinnost zachov\u00E1vat ml\u010Denlivost stanoven\u00E1 zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem, p\u0159i dodr\u017Een\u00ED dal\u0161\u00EDch podm\u00EDnek stanoven\u00FDch t\u00EDmto z\u00E1konem.\r\nInformace od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu mohou b\u00FDt zp\u0159\u00EDstupn\u011Bny jen pracovn\u00EDk\u016Fm p\u0159\u00EDslu\u0161n\u00E9ho org\u00E1nu, kte\u0159\u00ED se p\u0159\u00EDmo \u00FA\u010Dastn\u00ED spr\u00E1vy dan\u011B, k n\u00ED\u017E se poskytnut\u00E1 informace vztahuje.\r\nInformace od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, kter\u00E9 p\u0159\u00EDslu\u0161n\u00FD org\u00E1n poskytl pro soudn\u00ED \u0159\u00EDzen\u00ED o p\u0159ezkoum\u00E1n\u00ED da\u0148ov\u00E9ho rozhodnut\u00ED nebo org\u00E1n\u016Fm \u010Dinn\u00FDm v trestn\u00EDm \u0159\u00EDzen\u00ED, nesm\u00ED b\u00FDt poskytnuty jin\u00FDm org\u00E1n\u016Fm nebo osob\u00E1m, kter\u00E9 nejsou p\u0159\u00EDmo z\u00FA\u010Dastn\u011Bny na t\u011Bchto \u0159\u00EDzen\u00EDch. Osoby z\u00FA\u010Dastn\u011Bn\u00E9 na \u0159\u00EDzen\u00EDch, kter\u00FDm byla zp\u0159\u00EDstupn\u011Bna poskytnut\u00E1 informace, jsou povinny zachov\u00E1vat ml\u010Denlivost v rozsahu stanoven\u00E9m zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem. Poskytnut\u00E9 informace mohou b\u00FDt zve\u0159ejn\u011Bny b\u011Bhem jedn\u00E1n\u00ED nebo p\u0159i vyhl\u00E1\u0161en\u00ED rozhodnut\u00ED jen za podm\u00EDnky, \u017Ee p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu, kter\u00FD tyto informace poskytl, nevznesl n\u00E1mitky. p\u0159i jejich prvn\u00EDm p\u0159ed\u00E1n\u00ED\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee poskytnout informace z\u00EDskan\u00E9 od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu pro stanoven\u00ED\r\nn\u00E1hrad, finan\u010Dn\u00EDch podpor6a<>) a dal\u0161\u00EDch opat\u0159en\u00ED, kter\u00E9 jsou sou\u010D\u00E1st\u00ED \u010D\u00E1ste\u010Dn\u00E9ho nebo \u00FApln\u00E9ho financov\u00E1n\u00ED Evropsk\u00E9ho zem\u011Bd\u011Blsk\u00E9ho orienta\u010Dn\u00EDho a z\u00E1ru\u010Dn\u00EDho fondu, v\u010Detn\u011B \u010D\u00E1stek, kter\u00E9 maj\u00ED b\u00FDt vybr\u00E1ny v souvislosti s t\u011Bmito \u010Dinnostmi,\r\nd\u00E1vek a jin\u00FDch poplatk\u016F stanoven\u00FDch v r\u00E1mci Evropsk\u00FDch spole\u010Denstv\u00ED p\u0159i organizaci spole\u010Dn\u00E9ho trhu s cukrem,\r\ndovozn\u00EDch cel,\r\nv\u00FDvozn\u00EDch cel,\r\np\u0159\u00EDm\u00FDch a nep\u0159\u00EDm\u00FDch dan\u00ED,\r\ndan\u00ED z pojistn\u00E9ho,\r\n\u00FArok\u016F, pokut, pen\u00E1le a n\u00E1klad\u016F souvisej\u00EDc\u00EDch s pohled\u00E1vkami uveden\u00FDmi v p\u00EDsmenech a) a\u017E f), jako\u017E i s obdobn\u00FDmi dan\u011Bmi, kter\u00E9 dopln\u00ED nebo nahrad\u00ED dan\u011B uveden\u00E9 v p\u00EDsmenu f).\r\n\r\nPokud p\u0159\u00EDslu\u0161n\u00FD org\u00E1n pova\u017Euje informace obdr\u017Een\u00E9 od p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu za pravd\u011Bpodobn\u011B u\u017Eite\u010Dn\u00E9 pro dal\u0161\u00ED smluvn\u00ED st\u00E1t, m\u016F\u017Ee mu tyto informace p\u0159edat jen se souhlasem p\u0159\u00EDslu\u0161n\u00E9ho \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, kter\u00FD tyto informace poskytl.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee povolit pou\u017Eit\u00ED poskytnut\u00FDch informac\u00ED v do\u017Eaduj\u00EDc\u00EDm smluvn\u00EDm st\u00E1t\u011B pro jin\u00E9 \u00FA\u010Dely jen v rozsahu, v jak\u00E9m tyto informace mohou b\u00FDt pou\u017Eity podle zvl\u00E1\u0161tn\u00EDho pr\u00E1vn\u00EDho p\u0159edpisu.\r\n\r\nLh\u016Fty pro pod\u00E1n\u00ED informac\u00ED\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n p\u0159ed\u00E1 do\u017Eadovanou informaci p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu bez zbyte\u010Dn\u00FDch odklad\u016F.\r\nVyskytnou-li se v obstar\u00E1v\u00E1n\u00ED do\u017E\u00E1dan\u00FDch informac\u00ED p\u0159ek\u00E1\u017Eky br\u00E1n\u00EDc\u00ED tyto informace poskytnout nebo je-li poskytnut\u00ED t\u011Bchto informac\u00ED odm\u00EDtnuto, informuje p\u0159\u00EDslu\u0161n\u00FD org\u00E1n o t\u00E9to situaci s uveden\u00EDm d\u016Fvod\u016F p\u0159ek\u00E1\u017Eek nebo d\u016Fvod\u016F odm\u00EDtnut\u00ED neprodlen\u011B do\u017Eaduj\u00EDc\u00ED p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad smluvn\u00EDho st\u00E1tu.\r\n\r\nOmezen\u00ED poskytov\u00E1n\u00ED informac\u00ED\r\nNa informace sd\u011Blen\u00E9 p\u0159\u00EDslu\u0161n\u00E9mu org\u00E1nu p\u0159\u00ED-\r\nZjistit nebo poskytnout informace p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu lze jen v rozsahu, kter\u00FD umo\u017E\u0148uj\u00ED p\u0159i zji\u0161\u0165ov\u00E1n\u00ED takov\u00FDch po\u017Eadavk\u016F a jejich shroma\u017E\u010Fov\u00E1n\u00ED nebo pou\u017E\u00EDv\u00E1n\u00ED pro \u00FA\u010Dely spr\u00E1vy dan\u00ED pr\u00E1vn\u00ED p\u0159edpisy \u010Cesk\u00E9 republiky.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n je opr\u00E1vn\u011Bn odm\u00EDtnout poskytnut\u00ED informac\u00ED p\u0159\u00EDslu\u0161n\u00E9mu \u00FA\u0159adu smluvn\u00EDho st\u00E1tu, pokud tento nebo zvl\u00E1\u0161tn\u00ED z\u00E1kon obsahuje p\u0159\u00EDsn\u011Bj\u0161\u00ED podm\u00EDnky povinnosti zachov\u00E1vat ml\u010Denlivost ne\u017E ty, kter\u00E9 jsou v pr\u00E1vn\u00ED \u00FAprav\u011B do\u017Eaduj\u00EDc\u00EDho smluvn\u00EDho st\u00E1tu, a pokud tento st\u00E1t t\u011Bmto p\u0159\u00EDsn\u011Bj\u0161\u00EDm podm\u00EDnk\u00E1m nevyhov\u00ED.\r\nDo\u017E\u00E1d\u00E1n\u00ED podle \u00A7 4 odst. 1 nemus\u00ED b\u00FDt vyhov\u011Bno, pokud do\u017Eaduj\u00EDc\u00ED smluvn\u00ED st\u00E1t nevy\u010Derpal sv\u00E9 obvykl\u00E9 zdroje informac\u00ED, kter\u00E9 mohly b\u00FDt vzhledem k okolnostem vyu\u017Eity k z\u00EDsk\u00E1n\u00ED po\u017Eadovan\u00FDch informac\u00ED bez rizika ohro\u017Een\u00ED \u017E\u00E1dan\u00E9ho v\u00FDsledku.\r\nPoskytnut\u00ED informac\u00ED m\u016F\u017Ee b\u00FDt odm\u00EDtnuto i v p\u0159\u00EDpad\u011B, \u017Ee by vedlo k vyzrazen\u00ED obchodn\u00EDho tajemstv\u00ED, poru\u0161en\u00ED ml\u010Denlivosti ulo\u017Een\u00E9 zvl\u00E1\u0161tn\u00EDm pr\u00E1vn\u00EDm p\u0159edpisem nebo by se jednalo o informace, jejich\u017E vyzrazen\u00ED by bylo v rozporu se z\u00E1jmem \u010Cesk\u00E9 republiky a s ve\u0159ejn\u00FDm po\u0159\u00E1dkem.\r\nPoskytnut\u00ED informac\u00ED m\u016F\u017Ee b\u00FDt t\u00E9\u017E odm\u00EDtnuto, pokud do\u017Eaduj\u00EDc\u00ED smluvn\u00ED st\u00E1t nen\u00ED schopen z praktick\u00FDch nebo pr\u00E1vn\u00EDch d\u016Fvod\u016F poskytnout obdobn\u00E9 informace.\r\n\r\nProjedn\u00E1n\u00ED spolupr\u00E1ce\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n je opr\u00E1vn\u011Bn v rozsahu tohoto z\u00E1kona projednat dal\u0161\u00ED podm\u00EDnky a d\u00EDl\u010D\u00ED postupy mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu na dvoustrann\u00E9m, pop\u0159\u00EDpad\u011B v\u00EDcestrann\u00E9m jedn\u00E1n\u00ED. Jedn\u00E1n\u00ED se uskute\u010Dn\u00ED v\u017Edy, po\u017E\u00E1d\u00E1-li o to p\u0159\u00EDslu\u0161n\u00FD \u00FA\u0159ad kter\u00E9hokoliv smluvn\u00EDho st\u00E1tu.\r\nV\u00EDcestrann\u00E1 jedn\u00E1n\u00ED podle odstavce 1 mohou prob\u00EDhat za \u00FA\u010Dasti Komise Evropsk\u00FDch spole\u010Denstv\u00ED a uskute\u010Dn\u00ED se v\u017Edy, jestli\u017Ee o to Komise Evropsk\u00FDch spole\u010Denstv\u00ED po\u017E\u00E1d\u00E1.\r\nP\u0159\u00EDslu\u0161n\u00FD org\u00E1n m\u016F\u017Ee \u00FAstn\u011B nebo p\u00EDsemn\u011B ujednat, postupem podle odstavce 1 nebo 2, s p\u0159\u00EDslu\u0161n\u00FDm \u00FA\u0159adem smluvn\u00EDho st\u00E1tu p\u0159\u00EDmou spolupr\u00E1ci p\u0159\u00EDslu\u0161n\u00FDch org\u00E1n\u016F s p\u0159\u00EDslu\u0161n\u00FDmi org\u00E1ny da\u0148ov\u00E9 spr\u00E1vy tohoto \u010Dlensk\u00E9ho st\u00E1tu, a to pro ur\u010Dit\u00E9 jednotliv\u00E9 p\u0159\u00EDpady nebo skupiny jednotliv\u00FDch p\u0159\u00EDpad\u016F.\r\nPovede-li projedn\u00E1n\u00ED podle odstavce 1 ke dvoustrann\u00E9 dohod\u011B s p\u0159\u00EDslu\u0161n\u00FDm org\u00E1nem jin\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu Evropsk\u00E9 unie, kter\u00E1 se net\u00FDk\u00E1 \u0159e\u0161en\u00ED jednotliv\u00FDch p\u0159\u00EDpad\u016F, je p\u0159\u00EDslu\u0161n\u00FD org\u00E1n povinen uv\u011Bdomit o tom co nejd\u0159\u00EDve Komisi Evropsk\u00FDch spole\u010Denstv\u00ED.\r\nUstanoven\u00ED odstavc\u016F 2 a 4 se pou\u017Eij\u00ED pouze ve vztahu k \u010Dlensk\u00FDm st\u00E1t\u016Fm Evropsk\u00E9 unie.\r\n\r\nUstanoven\u00ED tohoto z\u00E1kona se nepou\u017Eij\u00ED, pokud mezin\u00E1rodn\u00ED smlouva, s n\u00ED\u017E vyslovil souhlas Parlament, j\u00ED\u017E je \u010Cesk\u00E1 republika v\u00E1z\u00E1na a kter\u00E1 byla vyhl\u00E1\u0161ena, stanov\u00ED jinak.\r\n\r\nZm\u011Bna z\u00E1kona o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech\r\nZ\u00E1kon \u010D. 531/1990 Sb., o \u00FAzemn\u00EDch finan\u010Dn\u00EDch org\u00E1nech, ve zn\u011Bn\u00ED z\u00E1kona \u010D. 337/1992 Sb., z\u00E1kona \u010D. 35/1993 Sb., z\u00E1kona \u010D. 325/1993 Sb., z\u00E1kona \u010D. 85/ /1994 Sb., z\u00E1kona \u010D. 311/1999 Sb. a z\u00E1kona \u010D. 132/2000 Sb., se m\u011Bn\u00ED takto:\r\nV \u00A7 1 odst. 1 se za p\u00EDsmeno h) vkl\u00E1d\u00E1 nov\u00E9 p\u00EDsmeno i), kter\u00E9 zn\u00ED:\r\n\r\nDosavadn\u00ED p\u00EDsmeno i) se ozna\u010Duje jako p\u00EDsmeno j).\r\nV \u00A7 4 se slova \u201Efinanc\u00ED \u010Cesk\u00E9 republiky (d\u00E1le jen \u201Eministerstvo\u201C)\u201C zru\u0161uj\u00ED.\r\nV \u00A7 11 se na konci te\u010Dka nahrazuje \u010D\u00E1rkou a dopl\u0148uje se p\u00EDsmeno h), kter\u00E9 zn\u00ED:\r\n\r\nV posledn\u00ED v\u011Bt\u011B se slova \u201Ea) a\u017E i)\u201C nahrazuj\u00ED slovy \u201Ea) a\u017E j)\u201C.\r\n\r\n\u00DA\u010CINNOST\r\nTento z\u00E1kon nab\u00FDv\u00E1 \u00FA\u010Dinnosti dnem vyhl\u00E1\u0161en\u00ED, s v\u00FDjimkou ustanoven\u00ED \u00A7 1 odst. 1 p\u00EDsm. b) a \u00A7 11 odst. 2 a 4, kter\u00E1 nab\u00FDvaj\u00ED \u00FA\u010Dinnosti dnem vstupu smlouvy o p\u0159istoupen\u00ED \u010Cesk\u00E9 republiky k Evropsk\u00E9 unii v platnost.\r\n\r\nna z\u00E1klad\u011B pov\u011B\u0159en\u00ED Ministerstvem financ\u00ED (d\u00E1le jen \u201Eministerstvo\u201C) poskytuj\u00ED podle zvl\u00E1\u0161tn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F mezin\u00E1rodn\u00ED pomoc p\u0159i spr\u00E1v\u011B dan\u00ED, prov\u00E1d\u011Bj\u00ED vym\u00E1h\u00E1n\u00ED pen\u011B\u017Eit\u00FDch pohled\u00E1vek nebo \u00FAkony sm\u011B\u0159uj\u00EDc\u00ED k jejich vym\u00E1h\u00E1n\u00ED,\r\n\r\nm\u016F\u017Ee pov\u011B\u0159it jedn\u00E1n\u00EDm ve v\u011Bcech mezin\u00E1rodn\u00ED pomoci p\u0159i spr\u00E1v\u011B dan\u00ED a ve v\u011Bcech mezin\u00E1rodn\u00ED pomoci p\u0159i vym\u00E1h\u00E1n\u00ED n\u011Bkter\u00FDch pen\u011B\u017Eit\u00FDch pohled\u00E1vek podle zvl\u00E1\u0161tn\u00EDch pr\u00E1vn\u00EDch p\u0159edpis\u016F \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny.\r\n\r\n" . . "2005-07-18+02:00"^^ .