361/2015 Sb.
The DECREE
of 17 December. December 2015
amending Decree No. 202/2014 Coll. on the method of calculating entitlement to
tax refund from mineral oils in the prices paid for some of the
mineral oils consumed in the agricultural primary production and how and
the conditions of keeping the documents and records of related
The Ministry of agriculture lays down pursuant to § 139 paragraph. 3 of the Act No. 353/2003
Coll. on the excise tax, as amended by Act No. 201/2014 Coll., to implement the
section 57 paragraph. 13:
Article. (I)
In the Decree No. 202/2014 Coll. on the method of calculating the entitlement to the refund of
mineral oils in the prices paid for some mineral oils
consumed in the agricultural primary production and the way and conditions management
documents and evidence related to section 1 title, including:
"section 1
The method of calculating the entitlement to tax refund from mineral oils
Entitled to a tax refund from mineral oils shall be calculated according to the formula:
and) for mineral oil listed in section 45, paragraph. 1 (a). (b)) or section 45, paragraph.
2 (a). (j)) of the law on excise duties
A = B × (C/1000) x 0.4,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
(C) = valid tax rate according to the law on excise duties
taxes on sales,
(b)) for the mineral oil listed in section 45, paragraph. 2 (a). (c)) of the law on
excise tax
A = B x 4.38,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
4.38 = tax amount corresponding tax rate
for these mineral oils of 9.265
CZK/l after the exclusion of tax rate attributable
on the co-mingled biofuel in the amount of Czk/1.6 l
multiplied by the coefficient 0.5714,
(c)) for mineral oil listed in section 45, paragraph. 1 (a). (b)) of the law on
excise tax
A = B x 4.38,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
4.38 = tax amount corresponding tax rate
for these mineral oils of 10.95 €/l
multiplied by the coefficient 0.4,
(d)) for mineral oil listed in section 45, paragraph. 2 (a). (j)) of the law on
excise tax
A = B x 4.38,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
4.38 = tax amount corresponding tax rate
for these mineral oils of 10.95 €/l
After the exclusion of the tax rates on
incorporated biofuel in the amount of Czk 0.767/l multiplied by the
the coefficient 0.4301,
(e)) for mineral oil listed in section 45, paragraph. 2 (a). (c)) of the law on
excise tax
A = B x 4.38,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
4.38 = tax amount corresponding tax rate
for these mineral oils in the amount of Usd 9.265/l
After the exclusion of the tax rates on
incorporated biofuel in the amount of Czk 1.6/l multiplied by the
the coefficient 0.5714,
(f)) for mineral oil listed in section 45, paragraph. 2 (a). (c)) of the law on
excise tax
A = B x 4.38,
where
A = entitled to tax refunds,
(B) = the quantity of mineral oil in litres demonstrably
consumed in a tax period
in primary agricultural production,
4.38 = tax amount corresponding tax rate
for these mineral oils in the amount of $ 8.515/l
After the exclusion of the tax rates on
incorporated biofuel in the amount of Czk/0.850 l multiplied by the
a coefficient of 0,5714. ".
Article. (II)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2016, with the exception of the
the provisions of the article. I § 1 (b). (c)), d) and (e)), which shall take effect on the date
on July 1, 2016, and with the exception of the provisions of the article. I § 1 (b). (f)), which
shall take effect on 1 January 2005. July 2017. The provisions of the article. I § 1 (b). and) and
(b) shall cease to be in force on 30 September). June 2016 and the provisions of the article. I, § 1
(a). e) expires on 30. June 2017.
Minister:
Ing. Abdoul in r.
