382/2015 Sb.
LAW
of 10 June 1999. December 2015,
amending the Act No. 353/2003 SB., on the Excise Tax Act, as amended by
amended, and other related laws
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on excise duties
Article. (I)
Act No. 356/2003 SB., on the Excise Tax Act, as amended by Act No.
479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.
558/2004 Coll., Act No. 695/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.
95/2007 Coll., Act No. 221/2007 Coll., Act No 420/2007 Coll., Act No.
457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2009 Coll., Act No.
407/2009 Coll., Act No. 500/2012 Coll., Act No. 308/2013 Coll., legal
the measure the Senate no 344/2013 Coll., Act No. 201/2014 Coll., Act No.
331/2014 Coll. and Act No. 315/2015 Coll., is amended as follows:
1. In paragraph 3 (b). r) before the words "or of the project" the words "or on the
the basis of hydrogenated vegetable oils meeting the criteria
the sustainability of biofuels ".
2. In § 25 para. 4, the words "[§ 58 para. 5 (b). (b))] "be deleted.
3. section 29 para. 2 the words "(§ 60 para. 13) "are deleted.
4. In § 45 para. 2 (a). m), the word "or" is replaced by a comma.
5. In paragraph 45, the dot at the end of paragraph 2 shall be replaced by "or", and
the following point o) is added:
"about) a mixture of mineral oils as referred to in paragraph 1 (b). (b))
hydrogenated vegetable oils that meet sustainability criteria
biofuels, with the proportion of hydrogenated vegetable oils must
be at least 30% by volume of all substances in the mixture contained. ".
6. In § 45 para. 12 (a). (b)), the number "3", the words "or 4".
7. In § 45 para. 12 (a). (b)), the words ", or if the resulting mixture
does not contain mineral oils, for which you can claim a refund of the
tax pursuant to § 54 para. 3 or 4 "are deleted.
8. § 48 para. 5 ' 7 665 "is replaced by" 9 265 ".
9. In § 48 para. 5 ' 9 265 "is replaced by" 8 515 ".
10. In § 48 para. 5, the words "rate 8 515 Eur/1 000 l" shall be replaced by
"the same rate as mineral oil listed in § 45 para. 1, which
characteristics and purpose of use most approach ".
11. In article 48 paragraph 10 is added:
"(10) the mineral oil listed in § 45 para. 3 shall be taxable
and 4 590 Czk)/1 000 l in the case of plant oils listed under
nomenclature codes 1507 to 1518, which meet the criteria of sustainability
biofuels and are intended for use, offered for sale or used for
propulsion engines
b 4 590 Czk)/1 000 l in the case of metylesterů of fatty acids
referred to under code 3824 90 99 nomenclature which meet the criteria
the sustainability of biofuels and are intended for use, offered for sale or
used for the propulsion of the engines,
(c)) in other cases, the same rate as mi-nerální oil referred to in
§ 45 para. 1, which is the purpose of use most properties
they're getting closer. ".
12. In § 48 para. 10 (a). and the number "4 590)" is replaced by "1 610".
13. in § 48 para. 10 (a). (b)), the number "4 590" is replaced by "2 190".
14. In article 48 paragraph 10 is added:
"(10) the mineral oil listed in § 45 para. 3 is taxed the same rate
as mineral oil listed in § 45 para. 1, properties and
to use the most. ".
15. In paragraph 48, the following paragraph 8 is added:
"(8) a mixture of mineral oils as referred to in § 45 para. 2 (a). about)
tax rate 10 950 CZK/1 000 l. ".
16. in § 49 paragraph 1 reads:
"(13) exemption shall be hydrogenated vegetable oils that meet the
sustainability criteria for biofuels, which are intended for use, offered
for sale or used for the propulsion of the engines selected for motor vehicles
in the context of the pilot projects referred to in paragraph 3 (b). r).“.
17. In article 49, paragraph 2 shall be deleted.
Paragraphs 3 and 4 shall become paragraphs 14 and 15.
18. In article 49, paragraph 2 shall be deleted.
The former paragraph 3 shall become paragraph 2.
19. in § 52a para. 4, the words "or in accordance with § 49 paragraph 1. 16 "shall be replaced by
"13 or 15".
20. In § 52a para. 4 is the number "15" is replaced by "14".
21. in § 53 para. 1, the words ", 13 to 15" are replaced by the words "and 14".
22. in § 53 para. 1, 8 and 14 "are replaced by the words" and 8 ".
23. in § 53 para. 5 (b). (b)), the words "of 13 to 15" are replaced by "14".
24. In article 53 paragraph 5 is added:
"(5) the final consumer is entitled to receive without permission to receive
and the use of mineral oils exempt mineral oils
exempt from tax pursuant to § 49 paragraph 1. 1 in unit packaging of content
not more than 20 litres of outside the scope of their business activities. ".
25. In § 54 para. 3 the second sentence, the words "corresponding to the tax calculated from the
the amount "shall be replaced by ' 10 230 CZK/1 000 litres".
26. in § 54 para. 3 ' 10 230 "is replaced by" 10 970 ".
27. in paragraph 54, the following paragraph 4 is added:
"(4) in the case of the taxed mineral oils referred to in § 45 para. 2 (a). about)
This creates the payers are entitled to a tax refund on the date of their release for free
tax circulation in order to drive the motors on the territory of the United
of the Republic. The tax returns of 3 285 Eur/1 000 litres of the mixture referred to in §
paragraph 45. 2 (a). o).“.
28. in paragraph 54, paragraphs 3 and 4 shall be deleted.
29. in § 56 para. 2 the second sentence, after the number "10", the words "(a).
(c)) ".
30. In § 56 para. 2 the second sentence, the words "(a). (c)) "shall be deleted.
31. in section 57 paragraph 5 is added:
"(5) the tax returns of 40% of the tax, which was included in the price
purchased mineral oils referred to in § 45 para. 1 (b). (b)) or in
§ 45 para. 2 (a). j). The tax, which was included in the price of purchased
mineral oils as referred to in § 45 para. 2 (a). (c)), returns of 4
380 CZK/1 000 l purchased mineral oils. '.
32. In article 57, paragraph 5 is added:
"(5) the tax, which was included in the price of the purchased mineral oils
referred to in § 45 para. 1 (b). (b)) or in § 45 para. 2 (a). (c)) or (j)),
Returns of EUR 4 380 CZK/1 000 l purchased mineral oils. The amount of the
a fixed amount of taxes being returned from a mixture of mineral oils as referred to in § 45
paragraph. 2 (a). (c)), or j) is calculated from the amount of tax that was included
the prices of these mineral oils, reduced the amount of VAT corresponding to the
the proportion of biofuel in the blend. ".
33. In paragraph 58, the following paragraphs 8 to 10 are added:
"(8) above, ensure the tax for the tax warehouse or the authorized recipient for
the repeated adoption of mineral oils is determined using tax rates
provided for in § 48 para. 1 for medium oil and heavy gas oils
referred to in § 45 para. 1 (b). (b)), if this is a tax warehouse
and metylesterů fatty acids) referred to under code nomenclature 3824
90 99, which meet the criteria of the sustainability of biofuels and are intended to
use, offered for sale or used for the propulsion of the engines, or
b) vegetable oils listed under nomenclature codes 1507 to 1518,
that meet the sustainability criteria for biofuels and are intended for use,
offered for sale or used for propulsion engines.
(9) the person subscribing for business purposes mineral oil provides the
these mineral oils ensure the taxes, whose amount is determined using
the tax rate provided for in § 48 para. 1 for medium and heavy gas oil
the oil referred to in § 45 para. 1 (b). (b)), if it is a
and metylestery fatty acids) as referred to under code 3824 90 nomenclature
99, which were put into free tax circulation in another Member
State meet the sustainability criteria for biofuels and are intended for use,
offered for sale or used for the propulsion of the engines, or
b) vegetable oils listed under the nomenclature codes 1507 to 1518, which
have been put into free tax circulation in another Member State, comply with the
sustainability criteria for biofuels and are intended for use, offered for
sale or used for propulsion engines.
(10) the transport of mineral oils in accordance with § 25 para. 4 the amount of collateral
tax on mineral oils transported determined using tax rates
provided for in § 48 para. 1 for medium oil and heavy gas oils
referred to in § 45 para. 1 (b). (b)), if this is about transportation
and metylesterů fatty acids) referred to under code nomenclature 3824
90 99, which meet the criteria of the sustainability of biofuels and are intended to
use, offered for sale or used for the propulsion of the engines, or
b) vegetable oils listed under nomenclature codes 1507 to 1518,
that meet the sustainability criteria for biofuels and are intended for use,
offered for sale or used for the propulsion of the engines. "
34. In article 58, paragraphs 8 to 10 shall be deleted.
Article. (II)
Transitional provisions
1. for the chargeability of excise duty for the tax period prior to the
the effective date of this Act, as well as the rights and obligations with
related, the Act No. 353/2003 SB., in the version in force
before the date of entry into force of this Act.
2. A user who before the date of entry into force of this Act came into
mineral oil listed in § 45 para. 3 (b). k) Act No. 353/2003 Coll.
as amended, exempted from taxes in order to further
the sale of these oils may sell exempt until 30.
June 2016, if made the counting of such mineral oils within 5 days
from the date of entry into force of this Act. 30. June 2016 may not be
these mineral oil separately stored, unless they are separately
recorded.
PART TWO
Amendment of the Act on the public budget stabilization
Article. (III)
Act No. 261/2007 Coll., on the public budget stabilization, as amended by
Act No. 2/2009 Coll., Act No. 207/2009 Coll., Act No. 281/2009 Coll.,
Act No. 282/2009 Coll., Act No. 292/2009 Coll., Act No. 199/2010 Coll.,
Act No. 329/2007 Coll., Act No. 366/2007 Coll., Act No 420/2007 Coll.
Act No. 167/2012 Coll., Act No. 463/2012 Coll., Act No. 313/2013 Coll.
legal measures the Senate no 340/2013 Coll., legal measures the Senate No.
344/2013 Coll., Act No. 182/2014 Coll., Act No. 234/2014 Coll. and act
No 331/2014 Coll., is amended as follows:
1. in part forty-fifth article. LXXII § 2 (2). 1 (b). (d)), the
"production" is inserted after the word "i".
2. in part forty-fifth article. LXXII § 8, paragraph 7 shall be deleted.
3. forty-seventh article. LXXIV § 2 (2). 1, point (c))
the following point (d)), which read as follows:
"(d)) environmentally friendly electricity electricity
1. coming from solar power, wind power or geothermal
energy,
2. produced in water power plants,
3. produced from biomass under the law governing supported sources
energy or products produced from biomass;
4. made of methane emissions from coal mines, or
5. made of fuel cells ".
Subparagraph (d)) to (h)) are known as the letters e) to (i)).
4. at the forty-seventh article. § 8 paragraph LXXIV. 1, the following point
a), which reads as follows:
"and eco-friendly) made in energy offtake by
the law, if
1. it is in those places at the same time consumed and sampling
2. the installed power plant electricity under energy bill
not exceeding 30 kW, ".
Subparagraph a) and b) shall become point (b)), and (c)).
PART THREE
Amendment of the Act on the protection of the atmosphere
Article. (IV)
Act No. 207/2009 Coll., on the protection of the atmosphere, as amended by law no 64/2014
Coll. and Act No. 87/2014 Coll., is amended as follows:
1. the title of section 19 reads: "the obligation to provide a minimum amount of biofuels for
the calendar year ".
2. In article 19, paragraph 2 shall be deleted.
Paragraphs 3 to 11 shall become paragraphs 2 to 10.
3. in section 19 para. 3 of the introductory part of the provisions of the number "3" is replaced by
"2", the words "relevant" shall be deleted and the number "9" are replaced by the
the number "8".
4. in section 19 para. 5 at the end of the text of the first sentence, the words ", was
on the territory of the Czech Republic and has not for the purposes of contending for
the obligation referred to in paragraph 1 has not yet taken into account "and in a sentence
Second, the words "the following criteria" are replaced by the words "criteria
sustainability ".
5. in section 19 para. 6, the words "paragraphs 1 and 2 shall not apply ' shall be replaced by
the words "paragraph 1 shall not apply".
6. in section 19 para. 8 the first sentence, the words "relevant" and the words "
that contains the identification data and the data from the register referred to in paragraph 5 "
shall be deleted.
7. in section 19 para. 8, the second sentence is replaced by the phrases "in the message is
supplier of fuel required to provide information regarding compliance with the
the obligation to provide a minimum amount of biofuels per calendar year.
Reports shall be submitted electronically in the format and structure of the published
The Directorate-General of customs duties on his website. In the absence of
supplier of fuel reports or in the spare time limit prescribed by the
authority in the call, looking for fuel, that pointed to a free
tax circulation on the territory of the Czech Republic for transportation purposes
calendar year, or that have been put into free tax circulation in
another Member State of the European Union and have been delivered to the tax territory of the United
States for transport purposes for the calendar year, as fuel
does not contain any biofuel. ".
8. in paragraph 9 of section 19 reads as follows:
"(9) fuel Suppliers that fail to comply with the obligation laid down in
paragraph 1, the obligation to pay a fine of nedodaného volume
biofuels. The penalty will be calculated as the product of the quantity of biofuels nedodaného
in accordance with paragraph 1 or 8 litres and amount of 40 €. On the obligation to pay the
the Customs Office shall decide payment penalty assessment and at the same time it registers.
Penalty is due within 30 days from the date of notification of the present order.
The fine is managed according to the tax code and is income of the State
budget. ".
9. in paragraph 19, the following new section 19a-19e, which including the following titles:
"§ 19a
The obligation to provide a minimum amount of biofuels during a calendar
of the year
(1) the supplier of fuel is required to ensure that the fuel
masses, which States into free tax circulation on the territory of the United
States for transport purposes in the relevant period or which have been
put into free tax circulation in another Member State of the European Union
and are delivered to the tax territory of the United States for transport purposes in
the period was contained the minimum amount of biofuels
and) of 2.9% by volume of the total quantity of motor petrol
incorporated in motor petrol,
(b)) of 4.2% by volume of the total quantity of diesel fuel
incorporated into diesel fuel.
(2) for the purposes of fulfilment of the obligation to ensure a minimum amount of biofuels in
during a calendar year is the period concerned
and) January to March,
b) from January to June,
(c)) from January to September.
(3) for the purposes of fulfilment of the obligation to ensure a minimum amount of biofuels in
during the calendar year are taken into account only biofuels that
meet the sustainability criteria laid down in the implementing regulation,
was on the territory of the Czech Republic and has not for the purposes of contending for
the obligation to ensure a minimum amount of biofuels in the course
the calendar year has not yet taken into account. Meet the sustainability criteria
shows fuel supplier submission of relevant documents
issued under section 21; for inaccuracy contained in submitted to him
the document is not liable if he proves that it was not possible to determine
even with all the effort that may be required.
(4) the obligation to ensure a minimum amount of biofuels in the course
the calendar year does not apply to State material reserves ^ 16) referred to
when their replacement into free tax circulation on the territory of the United
of the Republic.
§ 19b
Notice of compliance with the obligation to provide a minimum amount of biofuels in
during the calendar year
(1) the notice of compliance with the obligation to provide a minimum amount of biofuels
during a calendar year, the contractor is obliged to submit a fuel
the Customs Office within 30 days after the end of the relevant period.
(2) the notification referred to in paragraph 1 shall be submitted electronically in the format and
structure published by the Directorate General of customs duties on its website
pages.
(3) in the notice referred to in paragraph 1 is a supplier of fuel required to
provide information regarding compliance with the obligation to ensure a minimum amount of
biofuels during a calendar year.
(4) if the fuel supplier notification under paragraph 1, visor
the fuel, which stated into free tax circulation in tax
the territory of the Czech Republic for transport purposes for the period, or that
have been put into free tax circulation in another Member State of the European
the Union and were delivered to the tax territory of the United States for transport purposes
for the period, such as on fuel containing no
biofuel; It does not apply to fuel provided or supplied in
the period for which the notification has been submitted in accordance with paragraph 1.
§ 19 c
The security
(1) if the supplier fails to comply with fuel for the period the obligation to
to ensure a minimum amount of biofuels during a calendar year, it is
obliged to provide for this period to ensure that the special account of the customs
the Office.
(2) the security shall be calculated as the product of the quantity of biofuels by nedodaného
§ 19 para. 1 or § 19b paragraph 2. 4 litres and amount of 40 €.
(3) the guarantee is due within 30 days after the end of the relevant period for
which the supplier of fuel to ensure the minimum amount of
biofuels during a calendar year.
(4) the security is managed in accordance with the tax code.
(5) on the 30th day after the end of the period of guarantee for other
the period in a given calendar year expires.
(6) termination of guarantee does not affect the enforceability of any outstanding balance for her hammered in
the extent to which there is an outstanding balance of security for the following
the relevant period; in this range are maintained the effects of the
carried out by the enforcement of the acts. The outstanding balance of the defunct securities shall be
be included on the payment of the outstanding balance of the security for the following respective
period.
§ 19 d
Release of the security in case of fulfilment of the obligation to ensure a minimum
the amount of biofuels per calendar year
In the event that the supplier of fuel meets the obligation to ensure
the minimum amount of biofuels for the calendar year, the guarantee
overpayment scam. If the resulting overpayment are overpaid, vratitelným returns
to the Office of the supplier of the fuel without the application within 30 days from the date of
the closing date for the submission of reports.
§ 19e
The use of collateral in the event of failure to comply with the obligation to provide a minimum
the amount of biofuels per calendar year
If the supplier fails to comply with the obligation to ensure a minimum of fuel
the amount of biofuels for the calendar year, transfer to the guarantee
payment of overdue fines from the nedodaného volume of biofuels. "
10. In paragraph 20, after paragraph 1 the following paragraph 2 is added:
"(2) the fuel Supplier can meet the obligation under paragraph 1 and the
placing pure biofuels or mixed fuels in accordance with other legal
the rules relating to fuel ^ 15) into free tax circulation
income tax in the Czech Republic for transport purposes or by delivery of the net
biofuels or mixed fuels which have been restored to free tax
circulation in another Member State of the European Union, on the territory of the Czech tax
Republic for transportation purposes. ".
Paragraphs 2 to 7 shall become paragraphs 3 to 8.
11. in section 20 (2). 6, the number "4" is replaced by "5".
12. in section 20 (2). 7 at the end of the text of the first sentence, the words "and that
was on the territory of the Czech Republic and has not for the purposes of contending for
the obligation referred to in paragraph 1 has not yet taken into account "and in a sentence
Second, the words "the following criteria" are replaced by the words "criteria
sustainability ".
13. in section 21 para. 1, after the words "§ 7 para. 1 "the words" § 19a
paragraph. 1. "
14. in section 21 para. 8, the words "the locally competent Customs Office" shall be replaced by
the words "Office of the locally competent importers".
15. In § 25 para. 6 (a). (d)), the number "5" shall be replaced by the number "4".
16. in § 25 para. 6 (a). (e)), the number "8" is replaced by "7".
17. in § 25 para. 6 (a). (f)), the number "11" is replaced by "10".
18. in § 25 para. 6 (a). (h)), the number "3" by "4" and the number
"4.0" is replaced by the number "5,".
19. in § 32 para. 1 (b). (g)), § 32 para. 8 of the introductory part of the provisions and section
32 para. 8 (a). (b)), the number "4" is replaced by "5".
20. In § 32 para. 8 (a). (e)), the number "3" by "4".
21. in section 34 para. 2 (a). (d)), the number "4" is replaced by "5".
PART FOUR
The EFFECTIVENESS of the
Article. In
This Act shall take effect on 1 January 2000. January 2016, with the exception of
and the provisions of article). I, section 32, which shall take effect on 1 January 2000. July
2016,
(b)) article. I, points 9, 12, 13 and 26, which will become effective on 1 January 2004. July
2017, and
(c)) the provisions of article. I, points 7, 10, 14, 18, 20, 22, 24, 28, 30 and 34 and article.
III (2), which will become effective on 1 January 2004. January 2021.
Hamáček in r.
Zeman in r.
Sobotka in r.
