237/2004 Sb.
LAW
from day 1. April 2004,
in connection with the adoption of the law on value added tax changes
Some laws and some other measures are adopted and amended by law No.
353/2003 SB., on the excise tax, as amended by Act No. 479/2003 Coll., and
Act No. 338/1992 Coll., on the estate tax, as amended
the laws of the
Change: 281/2009 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
cancelled
Article. (I)
cancelled
PART THE SECOND
The amendment of Act No. 196/1993 Coll.
Article II
Law No 196/1993 Coll., amending and supplementing Act No. 588/1992 Coll.,
about value added tax, and Act No. 586/1992 Coll., on income taxes,
in the version of law No 35/1993 Coll., the Act No. 96/1993 Coll. and Act No.
157/1993 Coll., is hereby amended as follows:
1. Article I shall be deleted.
2. In article III, paragraphs 1 to 7 and 9 shall be deleted and shall be deleted at the same time
designation of point 8.
3. Article IV shall be deleted.
PART THE THIRD
Amendment of the Act No. 42/1994 Coll. on supplementary pension insurance with State
contribution and on changes of some acts related to its introduction,
in the wording of later regulations
Article. (III)
In the second part of the title of the third Act No. 42/1994 Coll., on pension
insurance with State contribution and on changes of some acts
related to its introduction, in the wording of Act No 61/1996 Coll., Act
No. 15/1998 Coll., Act No. 167/1999 Coll., Act No. 353/2001 Coll. and act
No. 309/2002 Coll., section 50, including footnote No 25 c) deleted.
PART THE FOURTH
Amendment of the Act No. 136/1994 Coll., on colouring and marking of certain
hydrocarbon fuels and lubricants and related measures,
additions to law No. 455/1991 Coll., on trades
(Trade Act), as amended, law No. 587/1992
Coll. on the excise tax, as amended, and amending
Act No. 588/1992 Coll., on value added tax, as amended
the rules, as amended
Article IV
In Act No. 136/1994 Coll., on colouring and marking of certain
hydrocarbon fuels and lubricants and related measures,
additions to law No. 455/1991 Coll., on trades
(Trade Act), as amended, law No. 587/1992
Coll. on the excise tax, as amended, and amending
Act No. 588/1992 Coll., on value added tax, as amended
the regulations, as amended by law No 95/1996 Coll., Act No. 304/2000 Coll. and
Law No. 354/2003 Coll., part four, including the title.
PART THE FIFTH
Amendment of the Act No. 151/1997 Coll., on the valuation of assets and the change in some
laws (law on the valuation of assets), in the wording of later regulations
Article. In
In the Act No. 151/1997 Coll., on the valuation of assets and the change in some
laws (law on the valuation of assets), as amended by Act No. 121/2000 Coll.,
part the ninth including title and footnote No. 10a) is repealed.
PART SIX
Amendment to Act No. 129/1999 Sb.
Čl.VI
In the law No 129/1999 Coll., amending Act No. 587/1992 Coll., on the
excise tax, as amended, law No 588/1992
Coll., on value added tax, as amended, law No.
586/1992 Coll., on income taxes, as amended by later regulations, and act
No 61/1997 Coll., on alcohol, in the wording of Act No 354/2003 Coll., article II
repealed.
PART SEVEN
The amendment of Act No. 17/2000 Sb.
Article. (VII)
In Act No. 17/2000 Coll., amending Act No. 588/1992 Coll., on the taxation of
value added tax, as amended, and on the amendment of Act No.
586/1992 Coll., on income taxes, as amended by later regulations, as amended by
Law No. 262/2001 Coll., is part of the first, including a title and notes
footnote deleted.
PART EIGHT
Change of law No 22/2000 Sb.
Article. (VIII)
Law No 22/2000 Coll., amending Act No. 587/1992 Coll., on the
excise tax, as amended, and certain other
laws, as amended by law No. 262/2001 Coll. and Act No 354/2003 Coll.,
the third part, including the title.
PART NINE
Amendment of the Act No 100/2000 Sb.
Article. (IX)
In the Act No 100/2000 Coll., amending Act No 87/1995 Coll., on
savings and credit cooperatives and some of the measures with the
related and supplement of Act No. 586/1992 Coll., on income taxes,
in the wording of later regulations, and some other laws, part two
including the title.
PART TEN
The amendment of Act No. 256/2000 Coll., on the State agricultural intervention fund
and amending certain other laws (law on State farm
the intervention fund), in the wording of later regulations
Article. X
In the law No. 256/2000 Coll., on the State agricultural intervention fund and the
changes to some other laws, the law on the State farm (
the intervention fund), as amended by Act No. 128/2003 Coll., part seven
including title and footnote No. 39a) is repealed.
PART ELEVEN
The amendment of Act No. 241/2000 Coll., on economic measures for crisis
States and amending certain related laws, as amended
the laws of the
Article. XI
In Act No. 241/2000 Coll., on economic measures for crisis States
and amending certain related laws, as amended by Act No. 320/2002
Coll. and Act No 354/2003 Coll., part the third, including a title and notes
footnote No 48i) repealed.
PART OF THE TWELFTH
The amendment to Act No 141/2001 Sb.
Article. XII
In Act No 141/2001 Coll., amending Act No. 587/1992 Coll., on the
excise tax, as amended, and certain other
laws, as amended by Act No 354/2003 Coll., part the third, including a title
repealed.
PART THIRTEEN
The amendment of Act No. 262/2001 Sb.
Article. XIII
In Act No 262/2001 Coll., amending Act No. 587/1992 Coll., on the
excise tax, as amended, law No 588/1992
Coll., on value added tax, as amended, law No.
17/2000 Coll. and Act No. 22/2000 Coll., as amended by Act No 354/2003 Coll.,
the second and third parts, including the headings are deleted.
PART OF THE FOURTEENTH
Amendment of the Act No. 477/2001 SB., on packaging and on amendments to certain laws
(law on packaging)
Article. XIV
In Act No. 477/2001 SB., on packaging and on the amendment of certain laws (the law on the
packages), as amended by Act No. 274/2003 Coll., part the fifth, including a title
repealed.
PART FIFTEEN
Amendment of the Act No. 56/2001 Coll., on conditions for the operation of vehicles on the road
roads and on the amendment of the Act No. 168/1999 Coll., on liability insurance
for damage caused by operation of the vehicle and on the amendment of certain related
laws (the law on the liability insurance of the vehicle), as amended by
amended
Article. XV
Act No. 56/2001 Coll., on conditions for the operation of vehicles on the road
roads and on the amendment of the Act No. 168/1999 Coll., on liability insurance
for damage caused by operation of the vehicle and on the amendment of certain related
laws (the law on the liability insurance of the vehicle), as amended by
Act No. 309/1999 Coll., as amended by Act No. 478/2001 Coll., Act No.
175/2002 Coll., Act No. 320/2002 Coll., Act No. 193/2003 Coll. and act
No 103/2004 is amended as follows:
1. In section 6 is at the end of paragraph 3 the dot replaces the comma and the following
the letter c), which read:
"(c)) was the acquisition of a new means of transport from another
the Member State of the European Union value added tax paid by
special legislation. ".
2. In section 6 is at the end of paragraph 5, the dot is replaced by a comma and the following
letter h) is added:
"h) confirmation of the payment of value added tax in the case of the acquisition of
new means of transport from another Member State of the European Union. ".
PART SIXTEEN
Amendment to Act No. 276/2002 Sb.
Article. XVI
In Act No. 276/2002 Coll., amending Act No. 526/1990 Coll.
the prices, in the wording of later regulations, and Act No. 588/1992 Coll., on the taxation of
value added tax, as amended, with the second part, including
the title shall be deleted.
PART SEVENTEEN:
Amendment to Act No. 320/2002 Coll., amending certain laws in the
connection with the termination of the activities of the district offices, as amended
the laws of the
Article. XVII
In Act No. 320/2002 Coll., amending certain laws in the
connection with the termination of the activities of the district offices, as amended by Act No.
426/2002 Coll., Act No. 518/2002 Coll., Act No. 356/2003 Coll. and act
No 356/2003 Coll., is part of the fifteen, including the title.
PART EIGHTEEN
Change of law no 575/2002 Sb.
Article. XVIII
Law no 575/2002 Coll., amending Act No. 586/1992 Coll., on the
income taxes, as amended, law No 588/1992 Coll., on the
value added tax, as amended, and Act No.
353/2001 Coll., amending Act No. 563/1991 Coll., on accounting, in the
as amended, and some other laws, the second part, including
the title shall be deleted.
PART OF THE NINETEENTH
Change of law No 322/2003 Coll.
Article. XIX
Law No. 322/2003 Coll., amending Act No. 588/1992 Coll., on the taxation of
value added tax, as amended, Act No. 337/1992 Coll., on the
administration of taxes and fees, in the wording of later regulations, and Act No.
13/1993 Coll., the Customs Act, as amended, is hereby amended as follows:
1. the first Part is hereby repealed with the exception of article II, section 9.
2. Article II, section 9 is repealed.
PART TWENTY-
Amendment of the Act No. 358/1992 Coll., on notaries public and their activities (notarial
regulations), as amended
Article. XX
Law No 358/1992 Coll., on notaries public and their activities (notarial regulations), in
the text of Act No. 82/1998 Coll., Act No. 30/2000 Coll., Act No. 370/2000
Coll., Act No. 120/2001 Coll., Act No. 317/2001 Coll., Act No. 352/2001
Coll., Act No. 501/2001 Coll., Act No. 6/2002 Coll., the finding of the constitutional
Court No. 349/2002 Coll., the finding of the Constitutional Court No. 476/2002 Coll., Act
No 88/2003 Coll. and Act No. 18/2004 Coll., is hereby amended as follows:
1. § 106, including footnotes, no 5b):
"the section 106
For the activity of a notary, notaries belongs to reward, compensation for loss of time, and
reimbursement of cash expenses and, if the notary a payer of value added tax
(hereinafter referred to as "tax"), also the amount corresponding to the tax, which is a notary
obliged from the remuneration and compensation payable under the specific legal
^ 5b).
5B) Act No. 235/2004 Coll., on value added tax ".
2. In section 108, the words "notary", the words ", a replacement for the
loss of time, reimbursement of cash expenses and, if the notary, tax payer
also the amount corresponding to the tax, which the notary must of rewards
and of the refunds payable under special legislation, ^ 5b) ".
PART OF THE TWENTY-FIRST
The amendment of Act No. 85/1996 Coll., on the legal profession, as amended
Article. XXI
In Act No. 85/1996 Coll., on the legal profession, as amended by law No. 210/1999 Coll.
Act No 120/2001 Coll., Act No. 6/2002 Coll., Act No. 228/2002 Sb.
the finding of the Constitutional Court No. 349/2002 Coll. and Act No. 192/2003 Coll.,
section 23 the following new section 23a, which including a footnote No. 10a) is inserted:
"§ 23a
If the lawyer is liable to pay value added tax belongs to the lawyer to
remuneration and compensation under section 22 or 23 is also the amount corresponding to this
the tax, which the lawyer obliged from the remuneration and compensation payable by the
special legislation. ^ 10a)
10A) Act No. 235/2004 Coll., on value added tax ".
PART TWENTY-TWO
Amendment of the Act No. 99/1963 Coll., the civil procedure code, as amended
the laws of the
Article. XXII
Act No. 99/1963 Coll., the code of civil procedure as amended by Act No. 36/1967
Coll., Act No. 158/1969 Coll., Act No. 49/1973 Coll., Act No. 20/1975
Coll., Act No. 133/1982 Coll., Act No. 180/1990 Coll., Act No. 328/1991
Coll., Act No. 519/1991 Coll., Act No. 263/1992 Coll., Act No. 24/1993
Coll., Act No. 171/1993 Coll., Act No. 117/1994 Coll., the Act No. 152/1994
Coll., the Act No. 216/1994, Coll., Act No. 84/1995 Coll., Act No. 118/1995
Coll., Act No. 160/1995 Coll., Act No. 237/1995 Coll., Act No. 247/1995
Coll., the finding of the Constitutional Court No. 31/1996 Coll., Act No. 142/1996 Coll.,
the finding of the Constitutional Court No. 269/1996 Coll., Act No. 202/1997 Coll., Act
No. 227/1997 Coll., Act No. 15/1998 Coll., Act No. 91/1998 Coll., Act
No 165/1998 Coll., the Act No. 326/1999 Coll., Act No. 360/1999 Coll., the award
The Constitutional Court No 2/2000 Coll., Act No. 27/2000 Coll., Act No. 30/2000
Coll., Act No. 46/2000 Coll., Act No. 105/2000 Coll., Act No. 130/2000
Coll., Act No. 155/2000 Coll., Act No. 204/2000 Coll., Act No. 220/2000
Coll., Act No 227/2000 Coll., Act No. 367/2000 Coll., Act No. 370/2000
Coll., Act No. 120/2001 Coll., Act No. 137/2001 Coll., Act No. 231/2001
Coll., Act No. 273/2001 Coll., the finding of the Constitutional Court No. 276/2001 Coll.
Act No 317/2001 Coll., Act No. 451/2001 Coll., Act No. 491/2001 Coll.
Act No. 501/2001 Coll., Act No. 151/2002 Coll., Act No. 202/2002 Sb.
Act No. 226/2002 Coll., Act No. 309/2002 Coll., Act No. 320/2002 Coll.
the award of the Constitutional Court No. 476/2002 Coll. and Act No. 88/2003 Coll., amending
as follows:
1. In section 137, the following paragraph 3, including the footnote.
57A):
"(3) in the cases referred to in paragraph 2 include cost control also
the amount corresponding to the value added tax (hereinafter referred to as "tax"), which is
Attorney at law, patent attorney or notary is obliged to pay for representation of
and of the refunds payable under special legislation. ^ 57a)
57A) Act No. 235/2004 Coll., on value added tax ".
2. In section 140, paragraph 2 reads:
"(2) if the participant representative is appointed attorney, pays its finished
expenses and remuneration for the representation of the State; This claim of a lawyer, if the
the payer of the tax increases by the amount corresponding to this tax, which is
the lawyer shall be obliged to pay for representation of and from refunds of cash expenses
liable under special legislation. ^ 57a) in justified
cases, the State shall provide the solicitor reasonable advance. ".
3. In article 140, paragraph 3 reads:
"(3) in proceedings about the legacy of paying notary and his cash outlays
the heir, who has acquired a heritage which is not předluženo; If a notary is liable for
the tax applies in this case also the heir of the amount corresponding to this tax,
the notary is liable under special legislation. ^ 57a)
If several heirs, these costs under the mutual ratio of net
the value of their shares of the inheritance. In other cases, these
the cost of the State. ".
4. In article 151a for the word "expenses", the words "and if the payer of the tax,
also the amount corresponding to the tax which he is liable the notary
under special legislation, ^ 57a) ".
PART TWENTY-THREE
Amendment to Act No. 150/2002 Coll., the administrative court rules, as amended
the laws of the
Article. XXIII
Act No. 150/2002 Coll., the administrative court procedure code, as amended by Act No. 192/2003
Coll. and Act No. 22/2004 is amended as follows:
1. In section 35, paragraph. 7, the first sentence shall be inserted after the phrase, including notes
footnote No. 6a):
"If the claimant has been established by a representative of one of the persons referred to in
paragraph 2, which is the payer of value added tax (hereinafter referred to as "tax"),
This increases the amount of the claim against the State corresponding to the tax, which is
This person shall be obliged to pay for representation of and from refunds of cash expenses
liable under special legislation. ^ 6a)
6a) Act No. 235/2004 Coll., on value added tax ".
2. In section 57, the current text becomes paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) If a representative of the participant, a lawyer who is the payer of the tax, belongs to the
the costs of the proceedings also the amount corresponding to the tax, which the lawyer
required to pay for and from the representation of the refunds payable under a special
legislation. ^ 6a) ".
PART OF THE TWENTY-FOURTH
The amendment of Act No. 141/1961 Coll., on criminal court proceedings (code of criminal procedure),
in the wording of later regulations
Article. XXIV
In § 151 paragraph. 2 Act No. 141/1961 Coll., on criminal court proceedings
(code of criminal procedure), as amended by Act No. 57/1965 Coll., the Act No. 58/1969 Coll.
Act No. 149/1969 Coll., Act No. 48/1973 Coll., Act No. 29/1978 Coll.,
Act No. 43/1980 Coll., Act No. 159/1989 Coll., Act No. 172/1990 Coll.,
Act No 302/1990 Coll., Act No. 563/1991 Coll., Act No. 25/1993 Coll.
Act No. 115/1993 Coll., Act No. 292/1993 Coll., Act No. 154/1994 Coll.
the finding of the Constitutional Court No. 214/1994 Coll., the finding of the Constitutional Court No.
8/1995 Coll., the Act No. 152/1995 Coll., Act No. 150/1997 Coll., Act No.
209/1997 Coll., Act No. 148/1998 Coll., Act No. 166/1998 Coll., Act No.
191/1999 Coll., Act No. 29/2000 Coll., Act No. 30/2000 Coll., Act No.
227/2000 Coll., the finding of the Constitutional Court No. 77/2001 Coll., Act No. 144/2001
Coll., Act No. 265/2001 Coll., the finding of the Constitutional Court No 424/2001 Coll.
Act No. 200/2002 Coll., Act No. 227/2002 Coll., Act No. 320/2002 Coll.
Act No. 218/2003 Coll. and Act No. 279/2003 Coll., the dot at the end of a sentence
be replaced by a semicolon and the following words, including notes below
line no. 3):
"this claim, if a payer of value added tax, increases
the amount corresponding to the tax, which is obliged to advocate of rewards for
representation and expenses of cash to take according to a special legal
^ 3) of the code.
3) Act No. 235/2004 Coll., on value added tax ".
PART OF THE TWENTY-FIFTH
The amendment to Act No 437/2003 Coll.
Article. XXV
Law No 437/2003 Coll., amending Act No. 563/1991 Coll., on the
accounting, in the wording of later regulations, and some other laws,
part five shall be deleted.
PART TWENTY-SIX
The amendment of law No 438/2003 Coll.
Article. XXVI
Law No 438/2003 Coll., amending Act No. 586/1992 Coll., on the
income taxes, as amended by later regulations, and some other laws,
part six is repealed.
PART TWENTY-SEVEN
Amendment of the Act No. 117/1995 Coll., on State social assistance, as amended by
amended
Article. XXVII
In § 32 paragraph. 1 of Act No. 117/1995 Coll., on State social support,
the number of "1.10" is replaced by "1".
PART OF THE TWENTY-EIGHTH
A one-time contribution to the child
Article. XXVIII
1. the child shall provide the State nezaopatřenému as child
a one-time bailout in connection with changes in the rate of value added tax
values.
2. Entitlement to the child has a child, which are entitled to the payment of
the addition of the child under the Act on State social support for May 2004.
3. the amount of the child allowance amounts to 2 000 Czk.
4. the Post child shall be paid on the date of payment of the application without the addition of
the child in June 2004, where appropriate, in the term in which it pays
child benefit in May 2004, when child benefit will be in June
2004 paid.
5. the contribution shall be paid to the child, the Office of State social aid, which is
the payment of the child in May 2004.
6. the Post child shall be paid to the beneficiary child belonging to the
in May 2004, and it's the same way with the addition of
on the child.
7. the entitlement to child allowance is issued a written decision; about
contribution to the child be sent to the Office of State social support for written
the notification. Against the process referred to in the first sentence can be applied within 30 days
the date when the child benefit has been paid for May 2004, of the written
objections to the competent authority of the State social support; in the management of these
objections proceeds as in the procedure for objections in matters
benefits of State social aid.
8. the entitlement to payment of the child allowance ceases on 31 December. in May 2005.
9. If, for the purposes of other legislation, to determine the amount of income
the contribution of the child shall be disregarded.
10. the Post child cannot affect the performance of the decision.
11. The cost of the payment of the child allowance is paid from the State budget.
PART OF THE TWENTY-NINTH
A one-time contribution by pensioners
Article. XXIX
1. Post a retired State pensions will provide poživatelům as
a one-time bailout in connection with changes in the rate of value added tax
values.
2. Entitlement to the allowance a pensioner has a natural person shall be entitled to
payment of pension (part of income) from the Czech pension insurance (hereinafter
"pension"), at least for part of June 2004. If the pensioner in
This month of entitlement to payment of more pensions, pensioner contribution
only once.
3. the amount of the contribution of pensioners amounts to 1 000 CZK.
4. the allowance shall be paid to a pensioner without the application of the term instalment income
in June 2004, paid, where applicable, the closest to the following term
payment of the pension, if the pension is not paid out in June 2004. If has lapsed
entitlement to payment of retirement in June 2004, before the date on which the pension
the allowances shall be paid to a pensioner's contribution on the basis of a written application to the
60 days from the date of receipt of the request.
5. Post the retired pays social security institution, which is
responsible for the payment of retirement in June 2004.
6. The contribution of the retirees will pay off in the same way it pays
in June 2004, the pension or annuity paid in the closest
the following term. In the case referred to in point 4, second sentence, the
the contribution of pensioners be paid in cash.
7. the entitlement to the allowance pensioners the authority referred to in point 5 of the written
the decision, just ask-if the pensioner in writing within 60 days from the date of
the date on which the pension has been paid for June 2004. In the management of this
the decision, including the related remedies in administrative proceedings,
proceed as in control in matters of pension insurance.
8. the entitlement to payment of the allowance a pensioner terminates on the date 30. June 2005.
9. If, for the purposes of other legislation, to determine the amount of income
contribution retired shall be disregarded.
10. The contribution of pensioners cannot affect the performance of the decision.
11. The cost of the payment of the allowance paid by retirees from the State
the budget.
PART THIRTY-
Amendment of the Act No. 353/2003 SB., on the excise tax, as amended by Act No.
479/2003 Coll.
Čl.XXX
Law No. 353/2003 SB., on the excise tax, as amended by Act No.
479/2003 Coll., is hereby amended as follows:
1. In section 11 (1). 1 (a). (d)) at the end of the dot is replaced by a semicolon and
the following text, including the footnote No. 17a):
"these products may be transported from another Member State only with the
the accompanying documents referred to in section 26, which will expose the sender, and with the certificate
for exemption from excise duty made by the pattern and the way
referred to in the regulation of the European Community. ^ 17a)
17A) Commission Regulation (EC) No 31/96 of a certificate of exemption from the
excise duty. ".
2. In section 11 (1). at the end of paragraph 1 is replaced by a comma and dot
the following point (e)), which read:
"e) transported from the territory of another Member State, the persons referred to in section 15
paragraph. 1 (a). and (d))); These products can be transported from another
Member State only with the accompanying documents referred to in section 26, which will issue the
the sender, and with a certificate of exemption from excise duty done
According to the model and in the manner specified in the regulation of the European
^ the community. 17a) ".
3. In section 13 (3). 1 the words "§ 53 paragraph. 3 "shall be replaced by the words" § 53 paragraph. 3
up to 5 ".
4. In section 13 (3). 5 the first sentence, the words "or settlement proceedings".
5. In section 13 (3). 14, the semicolon shall be replaced by a comma and semicolon, text
is replaced by the text "If this law provides otherwise (article 73)".
6. In article 14, paragraph. 1 (a). (b)), the words "in the period following
After a period in which they are listed in the free tax
circulation ' shall be deleted.
7. In section 15(2). 2 (a). (b)), the words "and to the person referred to in paragraph 1 (b).
(d)) "shall be deleted.
8. In section 15(2). 3 at the beginning of the paragraph the following sentence is added:
"The authorities of the European communities is paid tax returns without restrictions."
9. In section 15(2). 11, the words "to (d))" shall be replaced by "to (c))".
10. In section 15(2). 12 (a). and in the words of), "special mission" comma
replaced by the word "or" and the words "or the authority of the European communities,"
shall be deleted.
11. In section 15(2). 12 (a). e), the words "or of the authority of the European
Community ' shall be deleted.
12. In section 19, paragraph. 4, the words "(section 59 paragraph. 3 and section 78, paragraph. 5) "shall be replaced by
the words "(paragraph 5, section 59 paragraph. 3 and section 78, paragraph. 5) ".
13. In article 19, paragraph 4, the following paragraph 5 is added:
"(5) in the case of establishing a new tax warehouse may be, together with the
selected products, which are in the conditional exemption scheme,
located and selected products already listed into free tax circulation, which
have been placed in the building and space delineated by the site of the day
took the decision to permit new tax warehouse
legal power, and for a maximum period of six calendar months
following the month in which the decision on the authorisation to
operating a tax warehouse has acquired power. The products referred to in
free tax circulation must be stored and recorded separately,
If this law provides otherwise (article 59, paragraph 3). ".
The present paragraph 5 shall become paragraph 6.
14. In section 20 (2). 5 the first sentence, the words "or settlement proceedings".
15. In § 21. 1 (a). (c)), for the words "Customs Directorate"
the words "or of the Customs Office; for such an instrument shall be treated as the TIR Carnet
or the ATA Carnet ".
16. In article 21 paragraph 4 is added:
"(4) for each of the tax warehouse must ensure tax answer
and the amount of the taxes), for products for which the operator of a tax
It assumes that the warehouse will begin their transport taxation
the period in which the tax provides; the minimum amount of collateral
the tax, however, must match one-twelfth of the amount of the tax, which seemed to
selected products for which the operator of a tax warehouse started service in
the current year immediately preceding the period in which the zdaňovacímu
to ensure tax provides,
(b) one-twelfth of the amount of tax) obligations, which the operator
tax warehouse was established under section 8 in the production of selected products in the ordinary
zdaňovacímu year immediately preceding the period in which the
ensure the tax provides; It concerns only those selected products
in this period are placed in a tax warehouse in mode
conditional exemption and for which the tax is no longer ensured in accordance with
(a)),
(c) one-twelfth of the amount of tax), which falls on the selected products received
the operator of a tax warehouse in the current year immediately
previous zdaňovacímu the period in which the tax
It provides; This applies only to those products that are selected in the
taxable period placed in a tax warehouse in the conditional mode
tax exemption and for which the tax is no longer ensured in accordance with subparagraph (a))
or (b)). ".
17. In section 22, paragraph. 5 the first sentence, the words "or settlement proceedings".
18. In section 24, paragraph. 1 at the end of the sentence in brackets before the words "§ 100"
the words "paragraph 4 and".
19. In section 24, paragraph. 4 at the end of the paragraph the following sentence: "in the case of
transport between two tax warehouses of the same operator in the scope of
the locally competent customs authority for these tax warehouses, the said
the Customs Office shall permit and without accompanying document. ".
20. In section 24, paragraph. 5, after the words "the accompanying document" in the last sentence
the word "and" shall be replaced by the word "or".
21. In section 25, paragraph. 1 at the end of the paragraph the following sentence "if they are
selected products transported authorized recipient for one-time
adoption of the selected products according to section 3 (b). (h)), the operator must
the sending of the tax warehouse, connect to the accompanying document, proof of
ensure the taxes authorized by the recipient; This document must be confirmed by the
the competent tax administrator. ".
22. In section 25, paragraph. 3, in the last sentence, the words "Customs Office" Word
"must" be replaced by the word "may".
23. In § 32 paragraph 3 reads:
"(3) If a natural person's return selected products from another Member
State tax on the territory of the Czech Republic, these selected products
for selected products acquired for business purposes, with the exception of minor
consignments of a non-commercial nature sent to natural persons natural
persons. When assessing whether it is a small consignment of a non-commercial
nature, shall apply the provisions of paragraph 2, and section 4, paragraph 4. 3 apply mutatis mutandis.
Selected products, which are small consignments of a non-commercial content
nature, are exempt from the tax, and for their adoption,
does not require a special permit according to § 13. ".
24. In section 33, the following paragraph 7 is added:
"(7) the provisions of § 33 shall not apply to the selected products that are
small consignments of a non-commercial nature of the content in accordance with § 32 paragraph. 3. ".
25. In § 36 odst. 6, the words "or composition proceedings ' shall be deleted.
26. In section 37, paragraph. 2 (a). (b)), the words "; the selected products can be
accepted only if they are intended as a material entering the
the production of other selected products "shall be deleted.
27. In paragraph 44. 2 letter a) is added:
") when using or selling mineral oils as referred to in section 45, paragraph. 1
and 2, which have been applied, the tax rate is lower than the tax rate provided for in
for the purpose of the use for the purposes for which it is determined a higher rate
the tax ".
28. In paragraph 44. 2 (a). (c)), the words "and 5" are deleted.
29. In paragraph 44. 2 at the end of subparagraph (c)), the word "or" shall be deleted and for the
the letter c), the following point (d)) and e) are added:
"(d)) when you use or sale of mineral oils as referred to in section 45, paragraph. 5
for the propulsion engines,
(e)) when you use or sale of mineral oils as referred to in section 45, paragraph. 6
for the production of heat, regardless of the mode of consumption of heat, or ".
Letter d) is renumbered as paragraph (f)).
30. In section 45, paragraph. 1 (a). and the words) "and technical" be deleted.
31. In section 45, paragraph. 1 (a). (e)), after the words "for the propulsion of the engines ' shall be
the words "or for other purposes", and the words "referred to in point (g))"
shall be replaced by "referred to in subparagraphs (f) and (g)))".
32. In section 45, paragraph. 1 (a). (h)), after the words "for the propulsion of the engines ' shall be
the words "or for other purposes", and the words "referred to in subparagraph (j))"
shall be replaced by "referred to in points (i) and (j)))".
33. In article 45, paragraph 3 reads:
"(3) subject to VAT are also mineral oil listed under the codes
nomenclature
1507 to 1518), if these are intended for the propulsion of the engines or for the production of
heat,
(b)) 2705 to 2707,
(c)), 2709
d) 2710 11 11, 2710 11 15 2710 11 21 and 2710 11 25, 2710 11 90,,
2710 19 71 to 2710 19 99),
(f) 2711 29),
g) 2712,
(h)) and 2714, 2715
2901 and 2902 even),
j) 2905 11 000 which are not of synthetic origin, if these are intended for the
propulsion engines or for the production of heat,
3403),
l) 3811,
m) 3817, or
n) 3824 90 99 if these are intended for the propulsion of the engines or for the production of
heat. ".
34. In paragraph 46. 2 letter a) is added:
"and the date of use or sale) of mineral oils as referred to in section 45, paragraph.
1 and 2, which have been applied, the tax rate is lower than the tax rate provided for in
for the purpose of the use for the purposes for which it is determined a higher rate
the tax ".
35. In section 46 paragraph. 2 (a). (c)), the words "and 5" are deleted.
36. In paragraph 46. 2 at the end of subparagraph (c)), the word "or" shall be deleted and for the
the letter c), the following new subparagraph (d)) and e) are added:
"(d) the date of application or sale) of mineral oils as referred to in section 45, paragraph.
5 for the propulsion engines,
(e) the date of application or sale) of mineral oils as referred to in section 45, paragraph. 6
for the production of heat, regardless of the mode of consumption of heat, or ".
Letter d) is renumbered as paragraph (f)).
37. In section 48, in the column "text", the words "and technical" be deleted.
38. In section 49 15, the following paragraph is added:
"(15) shall be exempt From tax, mineral oil listed in section 45, paragraph. 3
(a). m), if it is not a mixture containing mineral oil listed in
section 45, paragraph. 1 (a). and (d))) or in section 45, paragraph. 2. ".
39. In § 53 paragraph 3 reads:
"(3) mineral oils exempt from tax pursuant to § 49 paragraph. 2, 8, 10 and 12
shall be taken and used without special permission. If, however, the
accepted for the purpose of resale, a special permit is required. ".
40. In section 53, the following paragraphs 4 and 5 shall be added:
"(4) the legal or natural person within the business
activities ^ 6) accepts the package containing not more than 20 litres
mineral oils exempt from tax pursuant to § 49 paragraph. 1 solely for the
the purpose of their sale to the ultimate consumer, receives and sells these
mineral oil without special permission.
(5) the final consumer, i.e.. legal or natural person, which, among
framework business activities ^ 6) accepts mineral oils exempt from
tax according to § 49 paragraph. 1 per pack of not more than 20 litres,
accepts these mineral oil without special permission. ".
41. In § 56 paragraph. 1 the first sentence reads: "shall be entitled to a refund of the tax arises
legal and natural persons, which they bought at a price, including taxes,
produced for own consumption or take in the conditional mode
exemption from mineral oil tax, pursuant to section 45, paragraph. 1 (a). (b)) referred to
under the nomenclature codes 2710 19 41 to 2710 19 49 (hereinafter referred to as "heating
oil "), which are dyed and značkovány according to a special legal
code ^ 38) and proven these fuel oils used for the production of heat
regardless of the method of heat consumption (hereinafter referred to as "heat"). ".
42. In article 56, paragraph 1, the following paragraph 2 is added:
"(2) the entitlement to the refund is acquired also the legal and natural persons,
they have bought at the price including taxes, produced for own consumption or
take in the mode of a conditional exemption from mineral oil tax under section
paragraph 45. 3 (b). (d)) (hereinafter referred to as "heating oil") and arguably the heating
oils used for the production of heat. ".
Paragraphs 2 to 10 shall be renumbered as paragraphs 3 to 11.
43. In § 56 paragraph. 4, the words "in the amount of Czk 9 290/1000 l, i.e.," shall be deleted.
44. under section 57 shall be added to § 57a, including title:
"§ 57a
The tax return to the tax on mineral oils and maturity of this tax
If a duty to admit and pay tax, legal or natural
to the person who produced the mineral oils, which are not listed in section 59 paragraph.
1 and which therefore cannot be after the tax imposed by section 8
immediately put into the scheme of conditional exemption from tax, tax
the award serves to 25 days after the end of the reporting period in which the
This obligation was established, and the amount of the tax is payable once per month, and it
within 40 days after the end of the tax period. ".
45. In article 59, paragraph 1 reads:
"(1) Conditional exemption must be applied only to the
mineral oil listed under the codes of nomenclature
1507 to 1518), if these are intended for the propulsion of the engines or for the production of
heat,
2707 10, 2707 20 b), 2707 30 and 2707 50;
2710 11 to 2710 19 69 (c)) that the mineral oil listed under the codes
2710 11 21 and 2710 11 25 nomenclature, 2710 19 29 shall be conditional
the exemption applies only in their bulk commercial transport,
d) 2711 except 2711 11, 2711 21 and 2711 29,
2901 10, e)
2902 20, 2902 30 f) 2902 41, 2902 42, 2902 43 and 2902 44,,
g) 2905 11 000 which are not of synthetic origin, if these are intended for the
propulsion engines or for the production of heat,
(h)) 3824 90 99 if these are intended for the propulsion of the engines or for the production of
heat.
For other mineral oils cannot be conditional exemption
apply. ".
46. In paragraph 59. 2, after the words "the provisions", the words "§ 18 paragraph.
6 and ".
47. In section 59 paragraph. 3 at the end of the text, the words "and mineral oils
already referred into free tax circulation, which are in a tax warehouse
placed under the conditions laid down in § 19 paragraph. 5 "and the following sentence,
added: "These mineral oil does not need to be stored separately, but
must be separately registered. ".
48. In paragraph 59. 4, after the word "other" inserted after the word "evidenčně".
49. In section 73, paragraph. 1, the words "in which" shall be replaced by the words "for that".
50. In section 76, the words "within 40 days of", the words "after the
the end of the reporting period ".
51. In § 79 paragraph. 3 the second sentence, the words "their transport" shall be replaced by
the words "the date on which the document was submitted for exemption from tax (§ 6)
endorsed by the locally competent Customs Office place of use of the selected
products ' and the last sentence shall be deleted.
52. In section 82, paragraph. 4 (c)):
"(c)) the beer produced in the license is always taxed in the basic tax rate."
53. under section 98, the following new section 98a:
"section 98a
The tax return to the tax on wine and maturity of this tax
If a duty to admit and pay tax, legal or natural
a person who produces a quiet wine (§ 93 par. 3) according to § 99 paragraph. 3,
the tax return is submitted within 25 days after the end of the reporting period, in
which the obligation arose, and tax is payable once the amount per
month, and within 40 days after the end of the tax period. ".
54. section 99 reads as follows:
"§ 99
The restrictions of the regime of conditional exemption from the tax on wine and intermediate products
(1) tax warehouse § 19 paragraph. 2 (a). (b)) may be just the warehouse
whose annual sales, where applicable, the estimated annual consumption of wine is at least
100 hl or annual sales, where applicable, the estimated annual consumption
intermediate products is at least 100 hl. This restriction does not apply to warehouses, which
wine and intermediate products are sent to another Member State, where appropriate, the
products from another Member State, be adopted.
(2) the annual sales of the wine or intermediate products, for the purposes of this Act,
means the amount of wine or intermediates, which left in the calendar
in the warehouse in accordance with paragraph 1.
(3) the legal or natural person who produces in one space and
building flanked by a place of quiet wine (§ 93 par. 3) designed exclusively
for consumption on the territory of the Czech Republic, the tax may not produce this wine
in the enterprise for the production of selected products [section 19, paragraph 2 (a))]
at the same time in this place produces sparkling wine, or, where appropriate, intermediate products
silent wine for consumption in another Member State or if the
This places wine or intermediate products from another Member State
It does not accept. "
55. section 100, including footnotes, no 60a):
"§ 100
The right still wine in the regime of conditional exemption from the tax on the tax
the territory of the Czech Republic
(1) a quiet wine under section 93, paragraph. 3 can be used in a conditional exemption scheme
from the tax to the tax territory of the Czech Republic to carry without the accompanying
document (section 26), if it is not a transport between the Member States (§ 25).
(2) in the carriage of still wine (article 93, paragraph 3) in the conditional mode
tax exemption without the accompanying document referred to in paragraph 1 is a legal
or natural person transporting a quiet wine shall submit on request to the
the Customs office or Customs Directorate documents accompanying the silent wine
When transport. ^ 60a)
60A) Commission Regulation (EC) No 884/2001 of 24 April 2001. April 2001
laying down detailed rules for the documents accompanying the carriage of wine
products and the records to be kept in the wine sector. ".
56. In paragraph 104. 5, the words "cigarettes" are replaced by "for tobacco
products "and the words" paragraph 1 "shall be replaced by the words" paragraph 2 ".
57. In section 110, the following paragraph 4 is added:
"(4) the sale of tobacco products on the basis of the simplified tax
the document is considered the sale to the final consumer. ".
58. In section 119 paragraph. 3 (b). and the figure ' 30) "is replaced by the number" 60 ".
59. In article 119, the following paragraph 6 is added:
"(6) the purchaser of tobacco stamps, which furnishes proof that
She was paid the value of tobacco stamps for manufactured tobacco removed
products to the tax territory of the Czech Republic, entitled to a refund of the
the value of tobacco stamps under conditions that
and during the transport of these) of marked tobacco products
conditional exemption from tax in violation of the regime of conditional
tax exemption (section 28 (1)) in another Member State, and in this
Member State tax was paid for these tobacco products; the value of the
used patches will return no later than 60 calendar days
After the presentation of proof of payment of the tax in another Member State, or
(b)) during transport such marked tobacco products
a conditional exemption is lost or deterioration of these
tobacco products proven to be due to the unpredictable and
irresistible event; the value of tobacco stamps returns
no later than 60 calendar days after clearing such losses or
such a write-down of tobacco products and on proof that the loss
or write-down of tobacco products due to the unpredictable and
irresistible event. ".
60. section 134:
"§ 134
Check
(1) to ensure compliance with the ban on the supply and sale of spirits and
tobacco products under section 133 shall be entitled to
and the Customs authorities and the customs) Directorate,
(b) the territorial financial authorities),
(c)), the Czech trade inspection,
(d)), the State agricultural and food inspection,
e) business offices and
(f) the police of the Czech Republic)
(hereinafter referred to as "inspection bodies").
(2) where the supervisory authority of the violation of the ban on the supply and sale of spirits
and tobacco products, draws up a protocol of this fact and at the same time
spirits and tobacco products. The control protocol and Propis
propis decision regarding the securing of spirits and tobacco products control
the authority shall deliver to the person, that a ban on the supply and sale of spirits and tobacco
the products infringed and was at the time of inspection the inspection authorities available
or that the offer and sale of spirits and tobacco products in contravention of
This Act ensured (hereinafter referred to as "controlled person").
(3) If a person refuses to be checked check Protocol on the decision of the
ensure the spirits and tobacco products, the inspection authority shall
on the inspection of the Protocol and the decision regarding the securing of spirits and tobacco
products of the place, date and hour of the rejection of the takeover of the control protocol
and the decision regarding the securing of spirits and tobacco products; this moment
These documents are regarded as delivered.
(4) ensure that the spirits and tobacco products to their moving to the
space control authority. To ensure that the spirits and tobacco products
also considers their collateral and leaving the controlled person, if
It is reasonable to believe that the person who checked in their management of
offence or another administrative tort (section 135) will be secured
spirits and tobacco products not to dispose of. ".
61. section 135, including footnotes, no. 66):
"§ 135
Offences and other administrative delicts
(1) the Offence is committed by a natural person, which violates the prohibition on supply and
sales of spirits and tobacco products under section 133. For committing this
the offense can control the authority to impose a fine in the amount of 50 000 Czk.
(2) proceedings for an offence shall be carried out according to a special legal
64. ^ ^)
(3) Other misconduct committed by a legal person, which violates the
the ban on the supply and sale of spirits and tobacco products under section 133.
Legal person can control authority to impose a fine up to Czk 2 0000 0000.
(4) the legal person for the purposes of this section also considers the physical
person-entrepreneur.
(5) in addition to the sanctions referred to in paragraphs 1 and 3 saves the control authority
the perpetrator of the offence or the legal person for the offence committed by the forfeiture of
secured for spirits and tobacco products.
(6) If secured by the spirits and tobacco products are not owned
the perpetrator or perpetrators of the offence cannot be punished for the offence, or
they are not the property of the legal person responsible for an administrative offence,
control authority imposes a misdemeanor offender or legal person
responsible for the different administrative tort protective measure prevents the secured
spirits and tobacco products.
(7) if the person responsible for the ban on the supply and sale of spirits and
tobacco products is not known, saves the control authority decision
protective measure prevents secured spirits and tobacco products.
(8) proceedings for an offence or other administrative tort through
authority, that violation of the ban on the supply and sale of spirits and tobacco
products finds first.
(9) the owner of the forfeited or seized spirits and tobacco products
becomes the State. ^ 64)
(10) the management of sunken or zabranými spirits or tobacco
products which are subject to excise duty, customs
^ 66 offices.)
(11) the Office shall decide on the method of destruction and forfeited or seized
products destroyed. At the same time appoint a Commission, which will be on the destruction of
control.
(12) a person who violates the ban on the supply and sale of spirits and tobacco
the products referred to in section 133, the supervisory authority of the decision to prescribe compensation
the costs associated with moving, storage, and destruction of the spirits and
tobacco products. The decision does not have suspensory effect.
(13) the authority which levied the fine it imposed. The penalty enforced by the Customs Office. To
ensure the enforcement of fines imposed by another authority than Customs Office is
This authority shall be obliged to send the decision on the imposition of Customs Office
fines enforceable, if the fine has been paid in time and in
the correct amount. The yield of the fines is the income of the State budget. The decision on the
the imposition of fines can be done within five years after the expiry of the period specified for the
her payment. The recovery of fines imposed as law
governing tax administration. ^ 65)
66) Act No. 219/2000 Coll., on the Czech Republic and its
in legal relations, as amended. ".
62. the following section is inserted after section 135 135a is inserted:
"section 135a
If this is not otherwise provided by law, to control (para. 134) and on the management
the provincial offences Act and other administrative offences (§ 135) refers to the administrative
regulations. ".
63. In paragraph 140. 10, the words "30. September 2004 "shall be replaced by ' 30.
June 2005 ".
PART OF THE THIRTY-FIRST
Amendment to Act No. 338/1992 Coll., on the estate tax, as amended
the laws of the
Article. XXXI
In section 6 (1). 3 of Act No. 338/1992 Coll., on the estate tax, as amended by
Law No. 315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll.,
Law No 65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll.
Act No. 483/2001 Coll. and Act No. 576/2002 Coll., on the end of the paragraph
added the sentence "the Land ceases to be building land, if
the building, on which it was issued a construction permit, become subject to tax
of buildings or if the construction permit expires. ".
PART OF THE THIRTY-SECOND
Cancellation provisions
Article. XXXII
Act No. 255/2002 Coll., amending Act No. 587/1992 Coll.,
on excise duties, in wording of later regulations.
PART OF THE THIRTY-THIRD
The effectiveness of the
Article. XXXIII
This Act shall take effect on the date of the entry of the Treaty of accession of the Czech
Republic to the European Union, with the exception of the nineteenth
Article XIX, paragraph 2, which shall take effect on the date of its publication, and part of the
the thirty-first article. XXXI, which shall take effect on 1 January 2005. January 1, 2005.
Zaorálek in r.
Spidla in r.
