353/2003 Coll.



LAW



of 26 March. September 2003



on excise duties



Change: 479/2003 Coll. (part)



Change: 479/2003 Coll.



Change: 353/2003 SB., 237/2004 Sb.



Change: 313/2004 Sb.



Change: 558/2004 Sb.



Change: 693/2004 Sb.



Change: 179/2005 Sb.



Change: 217/2005 Sb.



Change: 377/2005 Sb.



Change: 217/2005 Coll. (part)



Change: 545/2005 Coll.



Change: 217/2005 Coll. (part)



Change: 310/2006 Sb.



Change: 217/2005 Coll. (part), 379/2005 Coll., 575/2006 Sb.



Change: 575/2006 Coll. (part)



Change: 270/2007 Sb.



Change: 261/2007 Coll. 296/2007 Sb.



Change: 37/2008 Sb.



Change: 124/2008 Sb.



Change: 245/2008 Sb.



Change: 309/2008 Sb.



Change: 87/2009 Sb.



Change: 292/2009 Sb.



Change: 362/2009 Sb.



Change: 362/2009 Coll. (part)



Change: 59/2010 Coll. (part)



Change: 59/2010 Sb.



Change: 281/2009 Sb.



Change: 95/2011 Sb.



Change: 95/2011 Coll. (part), 221/2011 Coll. (part), 420/2011 Sb.



Change: 457/2011 Coll., 18/2012 Coll., 407/2012 Coll., 500/2012 Sb.



Change: 308/Sb.



Change: 407/2012 Coll. (part), 500/2012 Coll. (part), 458/2011 Coll. (part),

344/Sb.



Change: 201/2014 Coll. (part)



Change: 201/2014 Sb.



Change: 331/2014 Sb.



Change: 157/2015 Coll. (part)



Change: 157/2015 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



GENERAL PROVISIONS



§ 1



The subject of the edit



(1) this Act incorporates the relevant provisions of the European Union ^ 1) and

modifies the



and conditions of taxation of mineral oils), alcohol, beer, wine, and

intermediate products and tobacco products (hereinafter referred to as "selected articles") and

raw tobacco excise duties,



(b)) the marking and sale of tobacco products,



(c) the method of colouring and marking) of selected mineral oils,



(d)) the way some other tagging of mineral oils,



(e) monitoring of the management of special) mineral oil and



(f)) treatment of raw tobacco.



(2) the excise duties are



and) tax on mineral oils,



(b)) tax on ethyl alcohol,



(c)) tax on beer,



(d)) tax on wine and intermediate products,



e) tax on tobacco products and



f) tax on raw tobacco.



(3) the authorities of the customs administration of the Czech Republic



and administration of the excise duties)



(b)) other scope under this Act related to selected products

and in raw tobacco; When they follow the performance of the tax code with

the exception of proceedings for administrative offences.



§ 2



Tax territory



(1) for the purposes of this Act, means the



and) fiscal territory of the Czech Republic, Czech Republic



(b) the fiscal territory of the European Union) territory laid down by Directive of the Council on General

adjusting excise duties ^ 1a),



(c)) by the Member State, the Member State of the European Union,



(d)) by another Member State, the Member State with the exception of the Czech Republic,



(e)) the third country outside the fiscal territory of the European Union,



f) third territory the territory referred to in paragraphs 3 and 4.



(2) for the purposes of this Act,



the territory of the Principality of Monaco) and considered to be the territory of the French Republic,



(b) the territory of Jungholz and Mittelberg) (KleinesWalsertal) considered the territory of the

The Federal Republic of Germany,



(c)) the territory of the Isle of Man considered to be the territory of the United Kingdom of great

Britain and Northern Ireland,



(d)) the territory of San Marino considers the territory of the Italian Republic and the



e) sovereign territory of the United Kingdom Akrotiri and Dhekelia be construed as

the territory of Cyprus.



(3) in a third country for the purposes of this Act, shall be considered as also the territories for

whose external relations a Member State is responsible, the territory of the Canary

the Åland Islands, the Islands, the Channel Islands and

French territories referred to in article 349 of the Treaty on the functioning of the European

Union.



(4) in the third country for the purposes of this Act, shall be considered as also the territory of the

the island of Heligoland, the territory of Büsingen, Ceuta, Melilla, Livigno, Campione

d'Italia and the Italian waters of Lake Lugano.



(5) the conditions laid down by the customs legislation of the European Union for entry

the selected products into the customs territory of the European Union shall apply mutatis mutandis to the

input the selected products into the customs territory of the European Union of the territories listed

in paragraph 3.



(6) the conditions laid down by the customs legislation of the European Union for the output

selected products from the customs territory of the European Union shall apply mutatis mutandis to the

the output of the selected products from the customs territory of the European Union on the territory of the said

in paragraph 3.



§ 3



Definition of terms



For the purposes of this Act, means the



and) cancelled



(b) the import of input selected products) to the tax territory of the European Union

These products are not selected when entering the tax within the European Union

put into the scheme with a suspensive arrangement, and also the release of

These selected products with a suspensive arrangement,



c) procedure with suspensive arrangement of any of the separate

the arrangements laid down in the regulation of the Council establishing the Community customs code

The community, in the context of customs control, which are subject to the selected

products which are not goods of the European Community ^ 3b), when entering the

the customs territory of the European Community, temporary storage, free

zones or free warehouses, as well as any of the procedures referred to

in the regulation of the Council establishing the Community customs code ^ 3 c),



(d) the release of selected export products) to the export procedure ^ 4) or to the

outward processing procedure ^ 5), and the output from the tax territory

The European Union,



e) suspension system tax postponement of the obligation to admit to mete out, and

pay the tax until the date of placing the selected products, which are covered by

mode with a suspensive arrangement, into free tax circulation



f) tax exemption placing selected products into the free tax

circulation without a duty to admit to mete out and pay the tax,



g) tax warehouse space-bounded by the place on the territory of the Czech

States in which the tax warehouse operator under the conditions

laid down by this Act selected products produced, processed, held,

received or dispatched, unless the law provides otherwise (art. 59, 78, 89, and

99), with the boundaries of such site shall not be interrupted except

in the case where this place goes through public communication; the tax administrator

may provide that certain objects and areas of this site are not

part of,



(h) tax warehouse operator) legal or natural person that

been granted a permit to operate a tax warehouse; the operator

tax warehouse is a tax body



I) legitimate recipient of the legal or natural person who is not

the operator of a tax warehouse at the site where within the business

activities on the basis of authorization once or repeatedly accepts the selected

products in the regime of conditional exemption trucked from another

of a Member State; authorised consignee shall not selected products

a conditional exemption to store or send; a legitimate

the recipient is tax subject,



(j)) of user-selected products exempt from tax (hereinafter referred to as

the "user") to the legal or natural person that accepts and uses,

Alternatively, pursuant to § 52a or 53 sells to another user, selected products

exempt from tax; users have the status of tax entities without

the obligation to register,



authorized by the sender) to the legal or natural person who

transports the products selected conditional exemption from

the place of importation in the tax warehouse, an authorized recipient in another Member

State, to the point of export in another Member State or to a recipient in another

Member State in accordance with Council directive concerning the General arrangements for excise duties

taxes ^ 6a); This person must be on the territory of the Czech Republic

tax warehouse operator under section 3 (b). (h)),



l) putting into free tax circulation



1. each, even illegal, removing selected products from the conditional mode

tax exemption,



2. each, even illegal, production of selected products outside

conditional exemptions,



3. any illegal imports of the selected products outside of the conditional

tax exemption,



4. each of the storage or transport of selected products which are

proves that it is the products taxed, or if it is proven

How to acquire them, legitimately, without taxes,



m) tax liability tax amount attributable to the produced or imported

selected products for which an obligation arises to declare and pay tax

pursuant to section 9; for the selected tax exempt products with tax

obligations shall mean the amount of tax that would create a tax obligation to admit and

pay if these selected products are not exempt from tax,



n) classification NACE classification of economic activities referred to in

European Parliament and Council Regulation (EC) No 1893/2006 of 20 February 2006

December 2006 establishing the statistical classification of economic

activities NACE revision 2 and amending Council Regulation (EEC) No 3037/90

and certain EC regulations on specific statistical domains, as

the texts,



about nomenclature) code number of the selected products listed in

Council regulation on the tariff statistical nomenclature and the common customs

^ 8) tariff, in the version applicable to the 1. January 2002,



p) place of residence address of the place of residence of the citizen of the United State

Republic or the address of the place of stay of a foreigner; in the event that this person


does not have a place of residence in the territory of the United States, is required to notify the administrators

tax address for service,



the quantity of the selected product q) in units other than the number of pieces

the quantity of the selected product is expressed in units of measurement ^ 9) referred to

in paragraph 47, 69, 84, or 95 and measured way under a special legal

prescription, ^ 10)



r) project is a pilot project for the technological development of environmentally

more favourable fuel mixture based on the alcohol fermentation of anhydrous strangely

meeting the sustainability criteria for biofuels denatured in accordance with the law

on the protection of the atmosphere (hereinafter referred to as "the sustainability criteria for biofuels") or

project for the technological development of environment-friendly fuels made from

non-food parts of the biomass or bio-waste and

meeting the sustainability criteria for biofuels; These projects must be

approved by the Ministry of environment and the Ministry of finance,



with an unpredictable loss or deterioration) of such a write-down,

the total destruction or irretrievable loss of the selected products, when in

due to the proven unpredictable and unavoidable events cannot

These selected products subject to tax under this Act;



t) production process in which



1. the product,



2. from the selected product, which is subject to tax, a selected

another product that is subject to VAT, with the exception of activities pursuant to § 45

paragraph. 12,



3. mineral oil that is listed under a single code of nomenclature,

a mineral oil that is listed under a different nomenclature code,

excluding the activities pursuant to § 45 para. 12,



for managing the household), together the community of individuals that

together they live permanently together and sharing the costs of their needs.



§ 4



Tax payer



(1) the payer is a legal or natural person,



and operator) which is a tax warehouse, authorized by the recipient,

authorized by the sender or by the manufacturer, which was a duty tax

to declare and pay in relation to the indication of the selected products to the

free tax circulation (§ 9 (1)), or in connection with the loss of

or spoilage of selected products transported in the conditional mode

tax exemption [article 9, paragraph 3 (a))],



(b) the obligation arose) to declare and pay tax



1. on importation (section 9 (2)),



2. in the case of the use of selected products exempt for other

purposes, which are not covered by the exemptions [section 9 (3) (a).

(b))],



3. in the case of the use of selected products for which the tax was returned for

purposes other than those to which the refund relates [section 9 (3) (a).

(c))],



4. in case of loss or deterioration of the selected products [section 9 (3)

(a). (d))],



(c)) that claim a tax refund, if this law does not

otherwise (sections 15, 15a, 55 to 57),



(d)) which provided the collateral of tax on transport of selected products

conditional exemption from taxes, in which there has been a violation of this mode

[section 9 (3) (b), (f)), and section 28]; jointly and severally liable for the tax is equivalent to

also, the legal or natural person, that the violation of this mode

She has, if she was aware of the infringement or if it can be reasonably

to assume that it's aware,



e the obligation arose) to declare and pay tax when you accept the selected

products put into free tax circulation in another Member State for

business purposes or for a public body to perform the tasks

or when you exit the transport of selected products designed for the purpose of

business [section 9 (3) (b), (g))],



(f)) that stores or transports selected products, without proof, that the

This is the selected products for personal consumption, or lists for free

tax the circulation of selected products, without proof, that this is about the selected

products taxed, or unless the way in which they acquire lawfully

without taxes; jointly and severally liable for the tax also corresponds to the legal or

an individual who is at the storage or transport involved,



g) resulting in the obligation to declare and pay tax at the time of

ownership of the products selected and the like nezdaněným (§ 9 para.

4), or



h) that is representative for the sending of the selected products from another Member

State on the territory of the United Kingdom tax; If the person specified in § 33 para.

2 does not appoint a representative for the sending of the selected products or if

designated representative for the sending of the selected products fail to meet the obligations of the

referred to in section 33e of paragraph 1. 1, it becomes the recipient's tax payer.



(2) a person other than those referred to in paragraph 1 (b). (b)), points 1 and 3

and (b). (f)) and § 14 para. 2 and 3 is required to register as a payer

not later than the date of the first of the obligation to declare and pay tax. Person

exercising the right to a refund is required to register no later than

until the day when for the first time to claim the refund, if not already as

tax payer registered. The payer is required to register for each

tax separately.



(3) in the case of selected products into free tax circulation

shall be jointly and severally liable for the tax in addition to the tax payer as referred to in

paragraph 1 (b). and) also the legal or natural person on whose behalf

selected products into free tax circulation listed. In the case that

placing the selected products into free tax circulation was unauthorized,

responsible for tax, jointly and severally liable also legal or natural

the person who appears on this unauthorized entry into free tax circulation

participated.



(4) in the case of imports shall be jointly and severally liable for the tax in addition to the payer

the taxes referred to in paragraph 1 (b). (b) point 1 also) legal or natural

person in whose name the selected products have been imported. In the event that imports

the selected products was unauthorized, is responsible for tax, together and

severally liable also legal or natural person on such imports

participated.



(5) For the purposes of paragraph 1 (b). (f)), the quantity for the selected products

personal consumption considers the quantity that does not exceed the



a) mineral oils, with the exception of liquefied petroleum gas

transported in pressure containers weighing up to 40 kg, including cartridges,

the amount carried in the normal tanks (article 63, paragraph 2) plus 20 l,



b) liquefied petroleum gas in pressure containers weighing filling

up to 40 kg of pressure vessels, including 5



c) spirit drinks covered by directly applicable European Union legislation governing

the definition and description of the spirit drinks 10 l of finished products,



d) 110 l of beer,



(e)) intermediate products 20 l,



f) wine 90 litres, of which for 60 l of sparkling wines,



g) cigarettes 800 pieces,



h) cigarillos or cigars weighing not more than 3 g/piece 400 pieces



I) other cigars 200 pieces



j) 1 kg of smoking tobacco.



(6) for the purpose of assessing whether, in the case referred to in paragraph 1 (b). (f)) is

selected products for personal consumption or for business purposes,

the provisions of paragraph 5 shall apply. At the same time for these purposes it

the provisions of § 32 para. 2, 4 and 5 apply mutatis mutandis.



§ 5



Demonstrate the taxation of selected products



(1) on the territory of the Czech Republic proves the taxation of selected

products put into free tax circulation tax document or

proof of sale or proof of transport of selected products for free

tax circulation already referred to, unless the law provides otherwise (section 6).

Taxation of selected products into free tax circulation already referred to

shows only, unless it is about the selected products for personal

consumption (§ 4 para. 6, § 32 para. 2, 4 and 5).



(2) a document referred to in paragraph 1, the payer is required to when putting

the selected products into free tax circulation, without delay, issue a

the licensee, or person for transferee or purchaser

the products referred to in paragraph 1 provisionally takes, it must contain the following information:



and) trade name or name, address and tax identification number

the payer,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if assigned, the assignee,



(c) the quantity of the selected product referred) into free tax circulation,

which was the obligation to declare and pay tax, and their name,

where applicable, the commercial designation,



(d) the total amount of excise duty),



(e) the date of issue of the tax document),



(f) the number of the tax document).



(3) proof of sale referred to in paragraph 1, that the seller is obliged to

sale of selected products to issue without delay, shall contain the following information:



and) trade name or name, address and tax identification number

the seller,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if assigned, the purchaser,



(c) the quantity of the selected products) referred to a free tax

circulation, which was the obligation to declare and pay tax, and their

the name or trade name,



(d) the total amount of excise duty),



e) release date proof of sale,



(f) the sales document number).



(4) the transport document referred to in paragraph 1 issued legal or natural

the person who selected products already into free tax circulation issues

for transport, the conditions are not met and, on the basis of the

obligation to issue a tax receipt under paragraph 2, or

the sale referred to in paragraph 3. Transport document must contain the following information:




and) trade name or name, head office or place of residence and tax

the identification number, if assigned, sender,



(b) the address of the place of destination) and in the case that this is not possible, other data

specifying the location of the place of destination,



(c) the quantities transported selected products) listed for free

tax circulation, which was the obligation to declare and pay tax, and

their name or trade name,



(d) the total amount of excise duty),



(e) the date of issue of the) transport,



(f) the transport document number).



(5) the Taxation of selected products on importation shall be determined by decision of the

release of selected products into free circulation or

the inward processing procedure, drawback system, or other

by a decision of the tax administration of the tax assessment.



(6) the selected products listed into free tax circulation can be transported

only with a tax document, with the proof of sale, with the proof of transport

or a decision pursuant to paragraph 5.



(7) the selected products listed into free tax circulation in another Member

the State, which are sent by a person established or resident in the

the tax territory of the Czech Republic, which does not carry out any other business or

a separate economic activity can be transported only with the proof,

which certifies that these products were taxed in the Member State of

which they were sent.



§ 6



Proof of lawful acquisition of selected tax exempt products



(1) the legitimate acquisition of the selected products is exempt from tax

shows by enabling you to receive and use the selected products

exempted from the tax, it was granted, and by proof of exemption of the selected

products from the tax. This provision does not apply to legal or

natural persons referred to in § 53 para. 5.



(2) proof of exemption from the taxes referred to in paragraph 1, which is the payer,

where appropriate, the user shall immediately issue upon issue of the selected

products which are exempt, must contain the following information:



and) trade name or name, address and taxpayer identification number,

If it was allocated, of the Bill-to customer, or user,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if assigned, the receiving user



(c) the quantity of the selected product) is exempt from the tax, which was established

tax liability, and their name or trade name,



d) a statement that the price of the selected product is not included the tax



e) place of departure,



(f) the place of receipt),



g) release date proof of tax exemption,



h) document number of exemptions.



(3) the legitimate acquisition of the selected products imported exempt

shall be demonstrated by enabling you to receive and use the selected products

exempt from taxes, was an obligation to expose it, and at the same time

the decision to release the selected products into free circulation or

the inward processing procedure, drawback system or

by another decision of the tax authorities of a tax assessment.



(4) the selected exempt products can be transported only with proof

tax exemption, unless the law provides otherwise (article 50).



§ 7



Subject to tax



The subject of taxes are selected products on the territory of the European Union

produced or imported tax throughout the European Union.



§ 8



Chargeability of VAT



Tax liability arises the production of selected products on the territory of the

The European Union imports of selected products to the tax territory of the European

Union.



§ 9



The emergence of the obligation to declare and pay tax



(1) the obligation of tax within the set deadline to declare and pay arises

at the moment of placing the selected products into free tax circulation

income tax in the Czech Republic.



(2) imports of selected products and the obligation to admit tax

pay on the date of incurrence of a customs debt, if the selected products have not been

listed in the conditional exemption scheme. Are not subject to the

selected products duty shall, for the purposes of this Act be deemed that the customs debt

originated, are satisfied the other conditions for its emergence, which lays down the

special legislation. ^ 13) on imports of selected products that have been

listed in the conditional exemption scheme, there is a duty to tax

to declare and pay referred to in paragraph 1.



(3) the obligation to declare and pay tax there is also



and transported to the selected products) in the regime of conditional exemption from

tax at the moment of their loss or deterioration, with the exception of

unpredictable loss or deterioration,



(b)) for selected products which are exempt from the moment their use

for purposes other than those to which the exemption relates,



(c)) for selected products, which have been returned to duty, at the moment of their

use for purposes other than those to which the refund relates,



(d) the date of settlement or loss) depreciation of the selected products

However, at the latest within one month after discovery of the loss or deterioration,

with the exception of unforeseeable loss or deterioration; the losses and

does not include depreciation and devaluation loss of technically

substantiated by the actual production losses and losses during storage,



(e) the date of application of selected products) or on the date of sale to the payer

referred to in section 4, paragraph 4. 1 (b). (f)) or on the date of the finding that the Bill-to customer selected

products held for some time, or that is held by the date on which

It was previously,



(f) a violation of the conditional mode) the moment the tax exemption during the

transport of selected products in this mode (section 28),



(g) the date of receipt of the selected products), which have been listed for free

tax circulation in another Member State and which are intended for the purpose of

business on the territory of the Czech Republic or to the performance of the tasks

a public entity on the territory of the Czech Republic or the date of

their transport on the territory of the United States, if these products

have been received by the payer as referred to in section 4, paragraph 4. 1 (b). e) in another Member

State and are transported to the tax territory of the Czech Republic,



(h) the date of dissolution or cancellation) permit to operate a tax warehouse or

authorization to receive and use the selected products is exempt from tax;

It does not apply to selected products, which can be taken without this

permit, or on selected products, for which the authorization has been terminated

under section 13b and which are on the day of termination of this authorization given to the mode of

conditional exemptions,



(I) the date of receipt) selected products listed into free tax circulation in

another Member State, which were sent to the person or business

another individual does not exercise an economic activity, to the tax territory

The United States, or



(j)) of the selected products for their own consumption.



(4) the obligation to declare and pay tax there is also the date of termination or the date of

propachtování of the business establishment or part of it forming a separate

organizational folder to which it belongs untaxed selected products

outside the conditional exemption scheme.



§ 10



Rates and tax calculation



The tax is calculated as the product of the taxable amount and tax rate laid down for the

the selected product.



§ 11



Tax exemption



(1) the exemption shall be selected products



and if) imported are covered by the exemption for the occasional imports

goods in the personal luggage of the passenger, a member of the crew of the aircraft or

imports of fuel to passengers under the law governing tax

the added value of ^ 31a), or exemption from customs duties, with the exception of selected

products that are returned after the export tax on the territory of the Czech

Republic and released for free circulation,



(b) the purchased without tax) for the State of emergency and a State of war, if

so will order Government under section 137,



(c))



d) imported or transported from the territory of another Member State the tax

the territory of the United States for the armed forces of the States which are members of the

North Atlantic Treaty Organization, with the exception of the armed forces of the United

States for the use of these products of those forces, or

the civilian staff accompanying them or for supplying their

eateries, these products can be transported from another Member State

or from the point of import on the territory of the Czech Republic only with the certificate

for exemption from excise duty established by the pattern and manner

set out in the relevant legislation of the European Union, ^ 17a)



e) transported from the territory of another Member State, the persons referred to in article 15

paragraph. 1; These products can be transported from another Member State

only with the documents referred to in section 27 or 27 c and with a certificate of exemption from

excise tax prepared according to the format and manner specified in the relevant

Regulation of the European Union, ^ 17a)



f) imported from third countries, if they are selected products within the

limits and under the conditions stipulated by international treaties with these

countries exempt from value added tax,



g) imported by international organisations or their members, if they are

These selected products within the limits and under the conditions laid down

the international conventions establishing the organizations or

the location of their headquarters agreements, be exempt from value added tax.



(2) if the legal or natural person has purchased taxed selected

products and used it for purposes which are covered by the exemption from


taxes, is regarded, for the purposes of this Act on these selected products, as

they were acquired at prices without taxes.



(3) selected products exempted in accordance with paragraph 1 may be accepted and

to use without the authorization of the adoption and use of selected products

exempt from the tax.



§ 12



To qualify for exemption



(1) the right of exemption of the selected product from the tax, including a link to

the relevant provisions of this Act, under which the claim is to be applied, it is

the user shall be obliged to apply in writing for the payer or of the user

before their release, otherwise entitlement to the edition of the selected products

without tax. It does not affect the users referred to in § 53 para. 5.



(2) in the case of imports of selected products, claims

exemption from tax of the product the user selected, which must be at the same time

even by the declarant, in the Declaration, which proposes

release of selected products into free circulation or

the inward processing procedure, drawback system. If it is fixed

obligation to submit a declaration in writing, the right to

the exemption also in writing.



(3) entitlement to the edition of the selected product at prices exclusive of tax, user

proof of authorization to receive and use the selected products

exempt if it cannot exempt selected products

receive and use without this authorisation; If it fails, it shall be deemed that the

entitlement to exemption of selected products from taxes has not been applied.



(4) if provided for in this law as a condition for the release of the selected product

for the price exclusive of tax, submission of authorisation for the adoption and use of the selected

product coverage from the tax payer, or the user is authorised to issue

the selected product is only the user that such authorisation shall submit to the

inspection.



(5) the user is obliged to immediately place received the selected product

tax exempt in the location that is specified in the authorization to receive and

the use of selected products which are exempt.



section 13 of the



The adoption and use of selected tax exempt products



(1) the selected exempt products can receive and use only the

the basis of a final permit for the adoption and use of selected products

exempt from the tax.



(2) the selected exempt products can only receive from a vendor

referred to in the authorization to receive and use the selected products

exempt from the tax.



(3) in the case where a will replace the existing authorization to receive and

the use of selected tax exempt new products, can be selected

exempt products receive and use on the basis of a new permit

from the date of its notification.



§ 13a



Authorization to receive and use the selected products which are exempt



(1) if the application for a permit for the adoption and use of the selected

products exempt more suppliers, the tax administrator shall issue

This authorization to each vendor separately.



(2) the tax administrator shall send a copy of the authorisation for the adoption and use of the

the selected products exempt vendors of these selected

products.



§ 13b



Termination of authorization to receive and use the selected product coverage

tax



Authorization to receive and use the selected products which are exempt

It also expires on the date of the judicial power of the permit to operate

tax warehouse for space-bounded by the place in which they are

located selected products exempt from tax on the basis of the authorisation to

the adoption and use of the selected products is exempt from tax.



§ 13 c



Cancellation of an authorisation for the adoption and use of selected product coverage

from the tax, ex officio



The tax administrator shall cancel the authorization to receive and use the selected products

exempt also, if



and selected product) was freed from taxes used for purpose other than

that was mentioned in this permit, and the user within a specified period

did not pay tax, or



(b)) user for a period of 12 consecutive calendar months does not take place

purchase selected goods exempt pursuant to this authorization.



§ 14



Remission of tax payer



(1) in the output of the selected products listed into free tax circulation

This creates the payers are entitled to a tax refund on the day



and their release to the mode) or passive mode

the procedure, where the payer of the output of the selected products from

the tax within the European Union,



(b)) their reintroduction to the conditional exemption scheme;

the tax can be refunded only to the operator of a tax warehouse, which is said

into free tax circulation and which were returned to these selected products

as a buyer or not collected due to the settlement of claims of defects

selected products; the tax can be refunded only in the event that

the operator of a tax warehouse the consideration for these selected products have not received

or if this payment the buyer returned.



(2) the payer, which selected the products referred to in the free tax

circulation on the territory of the Czech Republic to another Member State for

business purposes, or for the performance of tasks by a public body, the

entitled to a refund of tax under the conditions that



and) before sending the tax administrator shall notify the selected products that apply

entitled to a tax refund,



(b)) of the selected products are shipped with a simplified accompanying document

(section 30)



(c)) shall submit to the returned copy of the simplified accompanying document

duly confirmed by the recipient,



(d)) shall provide proof that the tax on selected products that have been

transported to another Member State, was on the territory of the Czech

the Republic paid or awarded and paid,



e) presents proof of



1. the payment of taxes in the Member State of destination,



2. the payment of taxes in the Member State in which the loss occurred during the

transport or where the loss was detected during transport, with the exception of

unpredictable loss or deterioration, or



3. the fact that the selected product is not in the Member State of destination

subject to tax or that is exempt, issued by the competent authorities of the

Member State of destination,



(f)) for output of selected products subject to labeling in accordance with this

the law and have been put into free tax circulation on the territory of the United

the Republic shall present a certificate from the tax authorities of another Member State,

the marking under this Act has been destroyed or deleted.



Entitlement to the refund shall meet the last of all the terms and conditions

the conditions referred to in points (a) to (f))).



(3) the payer who provides proof that the tax on selected products was

the tax paid on the territory of the Czech Republic and these products were sent to

a natural person to another Member State (section 33) and proof that the tax

for the selected products was awarded in that other Member State, the

entitled to a tax refund on the date of the submission of those documents. In case of loss

during transport, with the exception of unforeseen losses or write-down must

be entitled to a refund of the tax also documented proof that the tax was

paid in the Member State in which the loss occurred, or in which

the loss was discovered.



(4) for selected products listed heavily taxed into free tax circulation

arises to the recipients or manufacturers who are not operators

the tax warehouse if selected products of its own, be entitled to a tax refund,

If the unpredictable loss or deterioration.



(5) the entitlement to a refund of the tax payer may apply in the tax return (section

18).



(6) the entitlement to a refund of the tax payer may apply only up to the amount actually

paid tax calculated tax rate applicable on the day of importation or

placing the selected product into free tax circulation.



(7) if in the tax period the amount of the claim for refund

the amount of the tax liability, the procedure is the settlement of the difference between

These amounts as in the settlement of a tax overpayment.



(8) if the tax payer does not make the claim for a tax refund, you

another indication of the selected products into free tax circulation on these

products as if it was filed and granted.



(9) the right to a refund also regulates § 28 para. 10 of this Act,

for breaches of conditional exemption scheme during the

transport, § 54-57 for cases concerning tax refund from mineral

oils and § 78 para. 6 for cases relating to the remission of tax on ethyl alcohol.



(10) the provisions of paragraphs 1 to 3 shall not apply to persons who have been

tax from the selected products under section 15 or 15a, if listed

These selected products exported by the person or the boys or sent to

of another Member State.



§ 15



Tax refund to persons enjoying privileges and immunities



(1) for the purposes of this Act, a person enjoying privileges and immunities under

contracts that are part of the Czech legal order, ^ 22) (hereinafter referred to as "the person

enjoying privileges and immunities ") shall mean:



and) diplomatic mission and consular post, with the exception of consular offices

led by honorárními consular officials (hereinafter referred to as "consular

the authority) accredited for the Czech Republic as the authorities of foreign States,



(b)) Special Mission,




(c)) Prosecutor's Office of the international organization,



(d) the institutions of the European Union),



(e) a member of the diplomatic mission) ^ 23) or consular post ^ 24) based on

the tax territory of the United States, with the exception of a member of staff and of the staff regulations

private servants of the person who is accredited for the Czech Republic and

does not have a place of residence on the territory of the Czech Republic,



(f) an official of the Prosecutor's Office of the international organization) that does not have a place

stay on the territory of the Czech Republic and is not a citizen of the United

Republic if it is permanently assigned to the performance of their official functions on the

the tax territory of the United States, and a national of a foreign State, which

is a member of a special mission accredited to the Czech Republic and that does not have

place of residence on the territory of the Czech Republic,



g) member of the family a person referred to in subparagraph (e)), or (f)), if it lives in the

running a household together on the territory of the Czech Republic,

has reached the age of 15 years, is not a citizen of the United States and is

registered by the Ministry of Foreign Affairs.



(2) tax paid on returns



and) person referred to in paragraph 1 (a). and), which is situated on the territory of the

The United States, and its a Member referred to in paragraph 1 (b). (e)), including

members of his family referred to in paragraph 1 (b). g) on the basis of the principle of

reciprocity, a maximum in the extent to which a person is returned to the Czech tax

enjoying privileges and immunities in a foreign State,



(b)) to a person referred to in paragraph 1 (b). and), which is situated on the territory of the

The United States, but the sending State does not apply the tax as part of the

the prices of goods and services, up to a maximum amount of Eur 2 0000 0000 per calendar year

a member of the diplomatic mission or consular post referred to in paragraph 1

(a). e) up to a maximum 100 000 CZK per calendar year, and the members of his

the family referred to in paragraph 1 (b). (g)) up to a maximum of $ 50,000 per

the calendar year,



c) to a person referred to in paragraph 1 (b). and), which is accredited for

The Czech Republic, but has its registered office outside the territory of the United Kingdom, tax

a maximum amount of 250 EUR per calendar year



(d)) to a person referred to in paragraph 1 (b). (e)), which is accredited for

The Czech Republic, but it has a place of residence outside the territory of the Czech tax

the Republic, up to a maximum amount of $ 10,000 per calendar year



e) to a person referred to in paragraph 1 (b). (b)), and (c)) up to a maximum 500 000

Per calendar year, unless an international treaty proclaimed in the collection

international agreements provide otherwise,



(f)) to a person referred to in paragraph 1 (b). d) without restriction,



(g)) to a person referred to in paragraph 1 (b). (f)), including members of her family by

paragraph 1 (b). (g)), up to a maximum amount of $ 100 000 per calendar year

If an international agreement is famous and in the collection of international treaties

provides otherwise.



(3) the limit for refunds provided for in paragraph 2 shall be included and

the amount of tax attributable to selected products exempted under section 11

paragraph. 1 (b). and) or e) transported from another Member State, or

imported persons enjoying privileges and immunities that respects both the right to

tax refunds in the same tax period to which the claim

refers to.



(4) the Ministry of Foreign Affairs confirms compliance with the principle of reciprocity

for persons referred to in paragraph 2 (a). and) both in terms of people, to which the

reciprocity in the tax refund relates, and also in terms of substantive and

the value range of products in the annex of the completed tax

the award, which is an integral part of the tax return.



(5) the ability to claim a refund of the paid taxes arises to a person

enjoying the privileges and immunities referred to in paragraph 1, the first in the tax

the period when he made the purchase selected products at prices that contains

excise tax. Entitled to a tax refund this person expires March 31.

January of the calendar year following the calendar year in which the

was the purchase of selected products; It does not apply to beneficiaries of

the privileges and immunities referred to in paragraph 1 (b). d). A person enjoying privileges and

the immunities referred to in paragraph 1 (b). a) to (d)) shall be entitled to a refund of taxes for

selected products purchased solely for the purpose of exercising the functions of these

persons. A person enjoying privileges and immunities referred to in paragraph 1 (b). (e)) to

(g)) is entitled to a refund of the tax on selected products purchased exclusively for the

own use and consumption.



(6) a person enjoying privileges and immunities referred to in paragraph 2 (a). and)

Returns the tax paid in the prices of selected products, if the price for these

selected products including taxes paid to one seller in one

calendar day is mentioned in one of the document of sale pursuant to paragraph 8

corresponds to the principle of reciprocity. Other persons enjoying privileges and

the immunities referred to in paragraph 1 shall return the tax paid in the prices of selected

products, if the price of these selected products including tax paid

one seller in one calendar day referred to single

proof of sale referred to in paragraph 8 is greater than 4 000 CZK. This restriction

does not apply to the purchase of mineral oils for propulsion engines or for

the production of heat.



(7) the entitlement to the refund shall carry a tax document or proof of

sale under § 5, unless this Act provides otherwise.



(8) if the purchased quantities of selected products is greater than the quantity

referred to in section 4, paragraph 4. 5, proof of the sale of selected products, which is on the

the request of the seller must post no later than the following working

day after the date of request, include the following information:



and) trade name or name, address and tax identification number

the seller,



(b) the name of the buyer)



(c) the name and quantity of the selected) products



(d) the date of issue of the document)



e) date of sale,



f) tax rate



g) amount of tax



h) price including tax.



(9) a person enjoying privileges and immunities shall apply the right to a refund in

tax return which is made on a form prescribed

The Ministry of finance. The tax return is given once for the tax

period, first on the first day after the end of the first tax year

in the calendar year and not later than 31 December 2006. January of the following calendar

of the year; It does not apply to persons enjoying privileges and immunities referred to in paragraph 1

(a). d). After this date can no longer be entitled to a refund for the previous

the period of exercise, or additional tax return. Person

enjoying the privileges and immunities referred to in paragraph 1 (b). (d)) tax

return first the first day after the end of the calendar year in which the

entitled to a tax refund. If a person enjoying privileges and immunities

in the tax year does not qualify for a tax refund, tax return

for this tax period.



(10) persons enjoying privileges and immunities for purposes of refund

the position of the tax body, without the obligation to register.



(11) the tax period for the persons enjoying privileges and immunities referred to in

paragraph 1 (b). a) to (c)) for a calendar month for persons enjoying privileges and

the immunities referred to in paragraph 1 (b). (d)) and for the calendar year, the person

enjoying the privileges and immunities referred to in paragraph 1 (b). e) to (g))

calendar quarter.



(12) for the purposes of the refund lodged tax return a person enjoying

privileges and immunities as follows:



and) the diplomatic mission or consular post referred to in paragraph 1 (b). a) and

Special Mission referred to in paragraph 1. (b)), located on the territory of the

The United States lodged a tax return tax locally

competent in their headquarters on the territory of the Czech Republic,



(b)) a member of a diplomatic mission, a special mission or consular post shall

located on the territory of the United States, including members of his family,

given the tax return to the competent tax authorities, locally registered people

referred to in point (a)),



(c)) Prosecutor's Office of the international organization referred to in paragraph 1 (b). (c))

given the tax tax return locally competent according to their

Headquarters on the territory of the Czech Republic,



(d) the authority of the European Union), based on the territory of the Czech Republic

served in the Ministry of Finance's tax return by administrators

locally competent tax according to its headquarters on the territory of the United

Republic,



an official of the Prosecutor's Office) international organizations referred to in paragraph 1

(a). (f)), including members of his family served the tax return tax

the locally competent according to their place of residence on the territory of the United

Republic,



(f)), the diplomatic mission or consular post referred to in paragraph 1 (b). and)

including its members referred to in paragraph 1 (b). e) established in another

Member State, submitted a tax return by the tax authorities to the executing

scope of application on the territory of the city of Prague,



(g) the authority of the European Union) with its registered office in another Member State the tax served

return through the Ministry of Finance tax administration

executing the scope to the territory of the city of Prague,



h) as members of the family of persons referred to in paragraph 1 (b). e) or (f))

serve these persons tax return.



(13) a person enjoying privileges and immunities with the exception of those referred to in

paragraph 1 (b). (d)) will return tax paid within 30 days from the date when the

entitled to a tax refund meted out. If you filed a tax return incomplete


or arising from doubts as to the accuracy, truthfulness or evidence supporting the

the tax return, the tax administrator shall invite the person enjoying privileges and immunities,

the time limit set by the tax authorities or doubts removed.

Tax the tax return, or if not removed doubts

concerning the filed tax return.



(14) a person enjoying privileges and immunities referred to in paragraph 1 (b). (d))

Returns the tax paid within 6 months from the last day of the month in which the

the competent tax authority the application for refund received.



(3) the person referred to in paragraph 1, which applied the right to a refund

According to this provision, it cannot claim a tax refund for

the same selected products according to section 14, 15a, 54 to 57.



section 15a



Refund to the armed forces of NATO Member States, with the exception

the armed forces of the United States



(1) the extent to which the armed forces of the sending State ^ 24a), or

North Atlantic Treaty Organization purchases taxed selected products for

the use of these products by those forces or the civilian

the staff accompanying them or for supplying their cafeterias,

a to the armed forces of the sending State shall be entitled to a refund.



(2) the tax paid is refunded to the armed forces of the sending State

a maximum amount of EUR 500 per calendar year. This limit is

does not apply to mineral oils according to § 45 para. 1 (b). a) and b) or

pursuant to § 45 para. 2 (a). c) to (e)), and (j)) for business vehicles, aircraft, and

boats to the tax territory of the United States, when it paid tax returns without

the restrictions.



(3) Paid tax returns civil employees accompanying the

the armed forces of the sending State, up to a maximum 100 000 CZK

calendar year.



(4) the limit for tax refund provided for in paragraphs 2 and 3 shall

i counted the amount of tax attributable to selected products exempted from the

tax under section 11 (1) 1 (b). and) or d) transported from another Member

State or imported to the armed forces or civilian employees

accompanying the armed forces of the sending State to the same tax

period to which the claim relates.



(5) the entitlement to the refund shall carry a tax document or proof of

sale under § 5.



(6) the military authorities of the armed forces ^ 24a) of the sending State shall apply the

entitled to a refund of the tax referred to in paragraph 1 for the military personnel and civilian

an employee of the sending State through the Ministry of defense in

the tax administrator executing the scope to the territory of the city of Prague, and

it on a form issued by the Ministry of finance.



(7) the military authorities of the armed forces of the sending State for the purpose

tax refund status tax entity without the obligation to register.



(8) the tax authorities tax returns through the Department of defense within 30

calendar days from the day following the day on which the right to a refund

taxes applied. Entitled to a refund of the tax expires, if it is not applied to the administrator

the taxes referred to in paragraph 6, no later than the last day of the sixth

calendar month following the calendar month in which the

the purchase referred to in paragraph 1 took place.



(9) of the selected products for which the application of the right to a refund and

that have been lent, or transferred for a consideration or

free of charge, is the military authority which applied the right to a refund,

obliged to pay the tax by the tax Department of Defense

referred to in paragraph 6 in the amount of the tax attributable to these products,

by the end of the calendar month in which the event occurred.



(10) the persons referred to in paragraphs 2 and 3, which apply the right to a refund

tax under this provision, they cannot claim a tax refund

for the same selected products according to section 14, 15, 54 to 57.



section 16 of the



Loss of entitlement to tax refund



Entitled to a refund of the tax expires, if it is not filed within 6 months from the date on which the

could be applied for the first time, unless otherwise provided by this Act. If before

This deadline will launch again the same selected product

into free tax circulation without being entitled to a refund of the tax applied,

entitled to a tax refund on the date of entry of the selected product for free

tax circulation ceases to exist. This time limit cannot be extended nor can you allow

return to the previous state.



§ 17



The tax period



Tax period for the selected products with the exception of imports of selected

products is the calendar month.



section 18



Tax return and payment of tax



(1) the payer, who has suffered the obligation to declare and pay tax, are

required to submit a tax return separately for each tax, to 25.

the day after the end of the tax year in which the obligation arose,

unless this Act provides otherwise; at the same time and in the same way

are the payer shall be entitled to claim a refund, if the law

provides otherwise.



(2) when imports of the selected products with a tax return, the Customs shall be deemed to

a declaration whereby it is proposed to release the selected products to the

the relevant customs procedure.



(3) additional tax return to reduce taxes or to increase

of the claim for refund of the tax payer may apply no later than 6

months from the date of expiry of the time limit for filing the tax return for the

the tax period to which the return relates, the additional tax or from the

the date on which entitlement to a refund of the tax could be applied, if the last

the law provides otherwise (article 88, paragraph 4 and 5). This time limit cannot be extended

or, you cannot enable the return to the previous state. Additional tax return

cannot be applied to imports of selected products.



(4) the tax return which is made in the course of insolvency

control ^ 20) is regulated in § 136a.



(5) the tax is payable to 40. the day after the end of the tax year in which the

established the obligation to declare and pay tax, if this law does not

otherwise. A tax levied on imports of the selected products is payable within 10

calendar days from the date on which the person received the decision on compulsory

the assessment of duties, taxes and fees, or orally communicated to the amount of tax, if applicable

within the time limit laid down by the tax authorities, decided to delay payment of the customs

debt.



(6) where the obligation to declare and pay tax according to § 9 para. 1 u

the selected products, that after the establishment of the tax liability under section 8 have been

immediately put into mode a conditional exemption, tax

attribution is given, and tax is payable no later than the first working day after

date of creation of this obligation, unless this Act provides otherwise.



(7) where the obligation to declare and pay tax according to § 9 para. 3 (b).

and), the tax return is submitted and tax is payable no later than the first

working day after the date when the loss or deterioration of the selected

products.



(8) where the obligation to declare and pay tax according to § 9 para. 3 (b).

(f)), the tax return is submitted and tax is payable no later than the first

working day after the day on which that obligation arose.



§ 19



Conditional exemption



(1) the selected product is in the conditional exemption scheme,

If there is a



and placed in a tax warehouse), pursuant to section 3 (b). (g)),



b) transported under conditions laid down for transport and exportation (section 24 to

27F).



(2) A tax warehouse shall be deemed



and production) of selected products, in which the operator of a tax

the warehouse in terms of this Act selected products produced,

processed, held, received or dispatched, if this law does not

otherwise (section 59 and paragraph 78 (3)), or



(b) the selected products) warehouse, in which the tax warehouse operator for

the conditions laid down by this Act selected products store

handles, received or dispatched, unless the law provides otherwise (section

59, 89 and 99).



(3) the selected products can be produced exclusively in the enterprise for the production of

the selected products referred to in paragraph 2 (a). and, if this law)

provides otherwise (article 59, paragraph 2, section 78, paragraph 3, section 89, paragraph 3, § 99 paragraph 3

and (5) and § 100a of the paragraph. 1.) breach of this obligation, which according to the

the Trade Act considered to be a material breach of the conditions laid down

the law on excise tax, the tax administrator shall notify the competent municipal

the Trade Office.



(4) in a tax warehouse may be placed only selected products in the mode

conditional exemption from the tax, unless the law provides otherwise

(paragraph 5 and article 59, paragraph 3).



(5) in the case of establishing a new tax warehouse may be, together with the

selected products, which are conditional exemptions,

located and selected products already into free tax circulation, which

they were placed in a space-limited spot [§ 3 (b) (g))] on the day the

give a decision on the authorisation for the operation of the new tax warehouse

the legal authority, for a maximum period of six calendar months

following the month in which the decision on the authorisation to

operating a tax warehouse has power. The products referred to in

free tax circulation must be stored and recorded separately,

If this law provides otherwise (article 59, paragraph 3).



(6) on selected products, which are subject to suspension

exemption from the duty shall not apply to the provisions governing the

conditional exemption from the tax.




(7) in the cases referred to in § 13b selected products are exempt from tax on

the basis of the authorization to receive and use the selected product coverage

from the tax placed in a space-delineated by a place, for which came into

the decision on the permit to operate a tax warehouse,

listed in the conditional exemption scheme on the date of acquisition of legal

the power of this decision.



§ 19a



Operating a tax warehouse



(1) tax warehouse may only be operated on the basis of a final permit

to operate a tax warehouse.



(2) in case when the replacement of the existing authorisation for the operation

new tax warehouse, you can run tax warehouse on the basis of the new

permission from the date of its notification.



§ 19b



Another condition for the issuance of an authorization to operate a tax warehouse



(1) a condition for granting an authorization to operate a tax warehouse is

also providing security and in the amount of the tax in the manner provided for in this

by law.



(2) ensuring tax is provided for each tax uk separately.



§ 19 c



Permit to operate a tax warehouse



(1) the tax administrator in the permit to operate a tax warehouse shall be allocated

the registration number of the tax warehouse, also has been allocated previously.



(2) if the application for a permit to operate a tax warehouse

more tax warehouses, the tax administrator shall issue a permit to operate a

tax warehouse inventory for each tax separately.



section 20



Cancellation of an authorisation to operate a tax warehouse, ex officio



(1) the tax administrator shall revoke an authorization to operate a tax warehouse also,

If the operator of a tax warehouse for 3 consecutive

calendar months does not operate a tax warehouse.



(2) If an authorization to operate a tax warehouse lifted from the power

the official, with the exception of cancellation under paragraph 1, the tax administrator shall abolish all

other permit to operate a tax warehouse, which was this

tax warehouse operator released.



(3) If a permit to operate a tax warehouse lifted from the power

the official, with the exception of cancellation under paragraph 1, the person to whom it was this

permit, to submit a proposal on the issue of permits for the operation of the tax

warehouse soon after 2 years from the abolition of this permit.



section 20a



Ways to ensure tax



(1) tax can ensure only the ways and in the amount established by this Act

or ways according to the tax code in the amount prescribed by the decision of the administrator

the tax.



(2) in the decision to ensure taxes according to the tax code administrator

taking into account the amount of the tax where tax under this Act,

to the total amount of collateral was reasonable.



section 20b



Special provisions relating to ensure recovery of the nesplatnou or so far

nestanovenou tax



If there is a risk of default, the locking command is effective and

enforceable from the moment of its release. The tax authorities at the same time with the release of

the locking command will make an attempt to notify the appropriate way tax

body on the issue of retaining command and writes about the official record.



section 21



Ensure tax



(1) ensuring the tax may be granted



and composition or transfer) of funds on a deposit account for

ensure the taxes established by the tax administrator, and složiteli are not eligible

the interest on the deposited amount,



(b)) financial guarantee, which was adopted by the tax authorities, or



(c) if the person limited) the guarantor shall authorize the tax administrator.



(2) the tax is to be ensured by a limited guarantee, the guarantor referred to in

the model and the requirements laid down in the implementing regulation shall

declare that with the guaranteed amount of the tax debtor and its

Accessories for the above guarantee.



(3) the tax administrator shall apply to ensure taxes to pay tax if the tax is not

paid within the statutory period of maturity.



(4) if the tax liability, the tax provided require the guarantor to

meet its obligations if an escrow tax is not paid within the statutory

the deadline within which a challenge to tax payment to the debtor and its

Accessories, issued under a special legal regulation governing the

tax administration, was in vain.



(5) the guarantor may without giving a reason to terminate his liability, the effects of

testimony are filled with up to 16. on the day after delivery of the notice of tax administrators.

However, the guarantor shall be liable for all outstanding balances on excise duty in

the period from the time of the entry into force of the authorization to guarantee entry into force of

notice of liability incurred or will be incurred.



(6) for each tax warehouse must ensure a match if this tax

the law provides otherwise (article 58 and 77),



and) the amount of tax that falls on selected products, for which the operator

tax warehouse assumes that will commence their right in

the tax year in which the tax provides assurance; minimum

the amount of taxes assurance, however, must match one-twelfth of the amount of the tax

that was made by the selected products in respect of which the operator of a tax

the warehouse started service in the year immediately preceding the

zdaňovacímu the period in which the provision provides tax,



(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; This applies to only those selected products

in this tax year 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; it applies only to those products that are selected in this

tax period placed in a tax warehouse in the conditional mode

exemption and for which the tax is no longer ensured in accordance with subparagraph (a))

or (b)) or such products are accepted in place of direct delivery.



(7) in the case of the newly founded a tax warehouse must provide tax

correspond to the expected tax liability or amount of tax referred to in paragraph 6

for one-twelfth of the calendar year immediately following the

the tax year in which the tax warehouse is based.



(8) the operator of a tax warehouse shall continuously monitor the amount of

ensure the tax and pass the tax, according to its registration requirements

data relating to tax liability, which arose in the production

the selected products.



(9) the operator of a tax warehouse is required to monitor the amount of the guarantee

the tax. If the sum of the actual amount of the tax liability and the amount of tax referred to in

paragraph 6 for three successive tax year is greater than the sum of the

three twelfths of the amount of the tax, which was created during the production of

the selected products in the current year, and the three twelfths of the amount of the tax which

falls on the selected products received by the operator of a tax warehouse in

the current year, the operator is obliged to increase the tax warehouse to ensure

taxes within 10 days from the date of discovery of the difference. This does not apply in cases

When it was decided, in accordance with paragraph 11 of the reduction in the amount of taxes assurance

or the abandonment of the collateral of tax.



(10) If the amount of the tax liability incurred under section 8 in the manufacture

the selected products and taxes attributable to selected products received

the operator of a tax warehouse, which do not enter into production, lower by 20

% ensure taxes in three consecutive tax years,

periods, tax warehouse operator may ask the Customs Office of

reduction ensure tax. The tax authority shall decide on the application within 30 days from the

the date on which it was referred to. If so, the excess returns vratitelný

the tax administrator without the application within 10 days from the date of acquisition of legal power

the decision to reduce the tax assurance.



(11) the operator of a tax warehouse may also ask for a reduction in the amount

ensure the tax or the tax on abandonment of the collateral. The tax administrator may

decide to reduce taxes or to ensure the waiving of taxes assurance

If there are doubts that the applicant has long-term

financial stability, carry out properly and in time his payment obligations, the

Unable to fully meet its monetary debts and actively cooperates with

authorities of the customs administration of the Czech Republic. The applicant shall demonstrate a long-term

financial stability, performance and ability to meet payment obligations

money debts in a way that lays down implementing legislation.



(12) the tax administrator shall decide on the request for a reduction of taxes or the assurance

abandonment of the collateral of the tax within 60 days from the date of submission of the application;

in particularly complex cases may extend this period closest to the

superior tax administrator. About the extension of the period of the applicant's tax Manager

notify in an appropriate manner.



(13) decision to reduce tax on abandonment or reinsurance of reinsurance

the tax shall be issued for a maximum period of 1 year from the date of this decision.

The operator of a tax warehouse may take a decision on the reduction of

ensure the tax or the tax on abandonment of the collateral, which has

immediately follow up on the decision on the reduction of collateral


tax or tax on abandonment of the collateral, ask at the latest 3 months

before the expiry of the period for which the existing decision; This

the time limit cannot be restored to the previous state.



(14) to the new application made before the expiration of three months from the acquisition of legal

can a negative decision shall be disregarded.



(3) the operator of a tax warehouse is required to notify the tax administration

each change the facts on the basis of the decision on

the reduction in the tax on abandonment or reinsurance of reinsurance taxes, into 5

calendar days from the date of the changes.



(16) the tax administrator may change or cancel the decision to reduce

ensure the tax or the tax on abandonment of the collateral if it was

threatened tax payment or if the facts on which

the basis was to ensure the tax is reduced or waived from it.



(17) the provisions to ensure taxes apply to the authorized recipient for

the repeated adoption of selected products, mutatis mutandis, with the exception of § 58 para. 1,

§ 77 para. 1 and 2, section 90 and 116a.



§ 21a



Authorization of the guarantor



(1) the guarantor may be a natural person resident in the territory of the United

Republic or the legal person that has been authorized to be the guarantor of the

the tax administrator.



(2) the guarantor cannot be



and the debtor or a member of a statutory) or supervisory authority or companion

of the debtor, the debtor's employee or employer,



(b)) a person who owns, controls or is directly or indirectly in the possession of 5

% or more of the shares or the voting shares of the borrower,



c) member of the family of the debtor.



(3) in order to ensure tax for operating a tax warehouse provided

limited liability company, for authorization of the guarantor shall be decided by the tax, which also

decide on the authorisation for the operation of the tax warehouse. To enable secure

tax liability is part of the permit to operate a tax warehouse.



(4) in order to ensure tax for transportation of selected products

conditional exemption from tax liability, provided for authorization of the guarantor

the tax administrator decides, in whose territorial jurisdiction is a tax

warehouse (hereinafter referred to as "tax the locally competent tax warehouse")

selected products sends if ensure taxes for transportation of selected

products is not provided from the tax for the operation of the tax assurance

warehouse.



(5) a permit may be issued only to guarantee such person whose financial situation

is such that it can per person which is liable to pay the tax, including its

Accessories up to the amount of the guaranteed amount referred to in the letter of guarantee.



(6) the tax administrator shall not issue such authorization to the guarantor or guarantee

be withdrawn in cases where it has reasonable doubts about the ability of the guarantor

to fulfill its obligation. an escrow



(7) the tax administrator shall be entitled to require the applicant for authorization of the guarantor

information relating to the guarantor of a similar as in the case where the operator

tax warehouse makes a request for a reduction in the tax on abandonment or assurance

from securing tax.



(8) If a permit has been withdrawn tax liability when operating

tax warehouse, a decision of the tax authorities to withdraw an authorisation shall be delivered to

the operators of the tax warehouse. Appeal against a decision does not have suspensory

effect.



(9) If a permit has been withdrawn tax liability for the carriage of

the selected products and the tax was not assured of securing tax when

operation of a tax warehouse, a decision of the tax authorities of the withdrawal

the authorisation shall be delivered to the person who has the selected products in the transportation tax

to provide or ensure the tax. The appeal against the decision to withdraw

the permit does not have suspensory effect.



(10) if any authority of the customs administration of the Czech Republic or authority

The financial administration of the United States evidence about the inability

or the wrath of the obligations of the guarantor, surety, to fulfil the

fact, no later than the first working day after the findings of the tax authorities,

that issued the permit to liability.



section 22



Beneficiary for the repeated adoption of selected products



(1) an authorized recipient for the repeated acceptance of the selected products can

selected products repeatedly receive a conditional exemption from the mode

taxes only on the basis of a final permit for the repeated adoption

the selected products.



(2) in the case where a will replace the existing authorizations for recurring

the adoption of new products, you can select selected products repeatedly

receive on the basis of a new permit from the date of its notification.



§ 22a



Another condition for the issue of permits for the repeated adoption of selected

products



A condition for the issue of permits for the repeated adoption of selected products

It is also providing security and in the amount of the tax in the manner provided for in this

by law.



section 22b



Cancellation of an authorisation for the repeated adoption of selected products from the power

official



(1) the tax administrator shall cancel the authorization for the repeated adoption of selected

products also, if beneficiary for 3 consecutive

calendar months does not accept the selected products.



(2) if the authorization was for the repeated adoption of selected products

canceled ex officio, the person to whom the authorization has been revoked,

to submit a proposal on the issue of permits for the repeated adoption of selected

first products after the expiration of 2 years from the abolition of this permit.



Article 23 of the



Authorised consignee for one-time adoption of the selected products



(1) an authorized recipient for one-time adoption of the selected products can

selected products on a one-time basis to adopt a conditional exemption from the mode

taxes only on the basis of a final permit for a single admission

the selected products.



(2) the application for the issue of permits for one-time adoption of the selected products

can be made at the earliest after the expiry of 3 months from the date of notification of the previous

the authorization.



§ 23a



A condition for the issue of permits for one-time adoption of the selected products



(1) a condition for granting permission for one-time adoption of the selected

products is providing security tax.



(2) the amount of taxes assurance corresponds to the amount of tax which is true

recipient for one-time adoption of the selected products required to admit and

pay after putting these products into free tax circulation.



(3) ensuring the tax provides a composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator.



Section 23b



Authorization for one-time adoption of the selected products



(1) the tax authority shall decide on the application for a permit for a single

adoption of the selected products, no later than the following working day after

provision of security taxes if this proposal does not include defects or if the

tax doubts as to its accuracy or completeness.



(2) the tax administrator in the authorization for one-time adoption of the selected products

also give the quantity of the selected products to be accepted.



section 23 c



The demise of the single permit adoption of the selected products



Authorization for one-time adoption of the selected products is void



and at the moment of the adoption of the single selected) products, or



(b)) the expiry of 3 months from the date of authorisation for the acquisition of legal power

one-time adoption of the selected products.



Section 23d



The use of collateral in the event of the extinction of the tax for single authorisation

adoption of the selected products



(1) the due date of the tax to lapse and secured to ensure tax amount

Converts to pay this tax.



(2) where as a result of securing tax overpayment, vratitelný

the tax returns it without the application within 5 working days from its inception.



section 24



To the right of the selected products in the regime of conditional exemption from tax on

income tax in the Czech Republic



(1) the selected products can be used in a conditional exemption scheme

Motorola, unless this Act provides otherwise (section 58a)



and from a tax warehouse to) another tax warehouse, to the place of exportation or to

the place of direct delivery, with the exception of transport selected products to persons under the

§ 11 (1) 1 (b). (d)),



(b)) from the point of importation into a tax warehouse, to the place of exportation or to the place of

direct delivery with the exception of transport selected products to persons according to § 11

paragraph. 1 (b). (d)).



(2) if they are transported to the place selected products of direct delivery, is

the operator receiving a tax warehouse must provide administrators

the tax list of places direct delivery. Direct delivery to the operator is

receiving a tax warehouse shall notify the tax administration not later than 3

working days before the transport of selected products.



(3) the selected products can be used in a conditional exemption scheme

transport only if the operator of the tax

warehouse or a legitimate sender will provide collateral in the amount of the tax,

you would be required to admit and pay when you bring the transported

the selected products into free tax circulation, if this law

unless otherwise specified in [section 58, paragraph 2, 3, 4 and section 58, paragraph 5 (a))]. If

the operator sending tax warehouse provided by ensuring the tax for

operating a tax warehouse, that security may be used for

providing security for the transport of selected products with the exception of

transport referred to in paragraph 1 (b). (b)). the exemption shall not apply to the case where


a legitimate sender is the operator of a tax warehouse to which they are

selected products in the conditional exemption scheme transported. About

use to ensure the operation of the tax for tax warehouse for transport

the selected products locally competent tax administrator decides this

the tax warehouse. If ensuring the tax under section 21 does not cover the tax

attributable to the quantity of the selected products transported in the mode

conditional exemption from tax, is the operator of the tax

the warehouse must provide the additional security taxes to match the amount of the

tax attributable to the quantity transported of the selected products. If

selected products are transported by the authorized consignor, shall be granted

ensure the tax for each transport separately, transfer or composition

funds on deposit account in order to ensure tax established by

the tax administrator. For ensuring the tax provided under this

paragraph shall not be entitled to interest on the amounts based on the deposit

account. The tax is deemed to be secured from the date of crediting relevant amount

on this account. If the tax is not paid by the due date of the tax

established by this Act, the tax administrator shall apply to the payment of taxes assurance

taxes, including its accessories.



(4) the tax administrator may, at the request of the sending of the tax

the warehouse of the sender or authorized to give consent, in order to ensure the

taxes provided by the carrier, operator receiving the tax warehouse or

the owner of the selected products, unless the carrier, operator

receiving a tax warehouse or the owner of the selected products in writing

agrees.



(5) to the right of the selected products referred to in paragraph 1 (b). and) is launched

at the moment when these products will leave the tax warehouse, from which they are

sent. To the right of the selected products referred to in paragraph 1 (b). (b))

launched at the moment of the release of the selected products in the free mode

circulation. To the right of the selected products referred to in paragraph 1 (b). (b)) may be

started only after receiving specific administrative reference code

(hereinafter referred to as the "reference code") pursuant to section 26 paragraph 1. 4, or after the conditions

referred to in section 27 c of paragraph 1. 1.



(6) to the right of the selected products in the conditional exemption scheme

in a tax warehouse or place of direct delivery is suspended at the moment

the takeover of the selected products. To the right of the selected products in the

conditional exemption scheme in the place of export is finished

confirmation of electronic accompanying document by means of electronic

system for the transport and monitoring of selected products in accordance with the decision of the

The European Parliament and of the Council on computerising ^ 27 c)

(hereinafter referred to as "computerised system") the frontier customs office. If

the recipient of the selected products, tax warehouse operator is obliged to

If their transport these products to register under section 37

or 38 and, if this is not their transport at the place of direct delivery,

place them immediately into the tax warehouse.



(7) if the protection was provided for the transport of selected products

and transport has been terminated, the tax, which was provided

ensure the tax, shall decide on the release of securing tax within 5 working days

After the sender proves the fact that the conditions of adoption

the selected products in the regime of conditional exemption are met (section

27A, 27b, 27 d, 27e, 27f) and or provide tax returns to the person who

ensure the taxes.



(8) the operator or authorised consignor tax warehouse,

sends the selected products in the tax warehouse or to a place of export, the

through the electronic system to change the destination or

the recipient of the selected products. In this case it shall proceed in accordance with § 27 para.

7.



(9) launched by the transport of selected products in the conditional exemption scheme

from the tax cannot be split in the process, according to the Council directive on the General

adjusting excise duties ^ 27 d).



§ 25



To the right of the selected products in the conditional exemption scheme between

the Member States,



(1) the selected products can be used in a conditional exemption scheme

transport between the Member States, if the selected products are dispatched

from a tax warehouse located



and) in another Member State or from a legitimate sender from another

the Member State of



1. the operator of a tax warehouse or an authorized recipient to whom it was

granted a permit on the territory of the Czech Republic,



2. the place of export of the selected products on the territory of the Czech Republic,

or



3. the beneficiaries in accordance with § 11 para. 1 (b). d) or (e)),



(b)) on the territory of the Czech Republic, or authorized by the sender of the

place of importation on the territory of the Czech Republic



1. in the tax warehouse or an authorized recipient in another Member State,



2. the place of export of the selected products in another Member State,



3. beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)

another Member State,



(c)) in another Member State, authorised by the sender from another Member

the State through the fiscal territory of the United States



1. in the tax warehouse or an authorized recipient in another Member State,



2. the place of export of the selected products in another Member State,



3. beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)

another Member State.



(2) if they are transported to the place selected products of direct delivery, is

the operator receiving the tax warehouse or an authorized recipient for

the repeated adoption of selected products must provide the tax administrators

the list of places direct delivery. Direct delivery to the operator is

receiving a tax warehouse or authorised consignee for repeated

the adoption of selected products must notify the tax administration not later than 3

working days before the transport of selected products.



(3) the selected products can import from places on the territory of the United

Republic of Motorola in the conditional mode, the exemption provided for in

paragraph 1 (b). (b) tax warehouse operator only). If the legitimate

the sender after the imposition of a fine on fulfilling the obligations laid down in this

by law, the Customs Office referred to in section 26 para. 3 (b). (b)) shall not issue this

an authorized sender reference code in accordance with § 26 para. 4 for the transport of

place of importation in the regime of conditional exemption from tax under section 27 c of paragraph 1.

2 for a period of two years from the date of the decision on the imposition of

the fine.



(4) if the selected products transported pursuant to paragraph 1. (b)),

the operator of a tax warehouse or the authorized consignor shall

security tax in the amount of tax which would be required to admit and

pay when you put the previous selected products for free

tax circulation, unless this Act provides otherwise [section 58, paragraph 5, point (a).

(b))]. the guarantee must be valid for all Member States. If

the operator sending tax warehouse provided by ensuring the tax for

operating a tax warehouse, that security may be used for

providing security for the transport of selected products with the exception of

in the case where as a legitimate sender conveys selected products from

place of importation on the territory of the Czech Republic. The tax administrator may, at the

the request of the tax warehouse or authorised consignor

to grant the consent provided to ensure carrier or owner

the selected products, unless the carrier or the owner of the selected products

agrees in writing. If the selected products transported to authorized

by the sender from the point of import on the territory of the Czech Republic, provides

to ensure the tax for each transport. In the matter of securing tax for

transport shall be treated in accordance with § 24 para. 3.



(5) to the right of the selected products referred to in paragraph 1 (b). (b)) is launched

at the moment when these products will leave the tax warehouse, from which they are

sent, or at the moment of the release of the selected products in the free mode

circulation. To the right of the selected products referred to in paragraph 1 (b). (b)) points 1 and 2

may only be initiated upon receipt of the referral code in accordance with § 26 para.

4, or in case of unavailability of the electronic system after completion of the

the conditions referred to in section 27 c of paragraph 1. 1. The right of the selected products by

paragraph 1 (b). (b)), section 3 may be initiated only with the certificate of

the exemption referred to in the Commission Regulation on exemption certificates

from excise duty ^ 17a).



(6) to the right of the selected products in the conditional exemption scheme

referred to in paragraph 1 (b). and sections 1 and 3) is terminated at the moment of takeover

selected products by the beneficiary. If the beneficiary is the selected products

the operator of a tax warehouse, shall in the case of their transport

These products to register pursuant to § 37, 38 or 39 and, if

This is not about their transport at the place of direct shipment, place them

without delay in the tax warehouse. To the right of the selected products

conditional exemption from tax pursuant to paragraph 1. point 2) is

discontinued electronic accompanying document confirming the border

the Customs Office.



(7) the operator or authorised consignee tax warehouse for repeated

the adoption of the selected products can end the transport of selected products in the

the conditional mode, the exemption provided for in paragraph 1. and point 1)


also accepting them in the place of direct delivery.



(8) if the protection was provided for the transport of selected products

and transport has been terminated, the tax authority shall decide on the release of collateral

taxes within 5 working days after it is confirmed by the fact that the recipients

the conditions of adoption of the selected products in the conditional exemption scheme

met from tax (§ 27a, 27b, 27 d, 27e 27f or), and ensuring tax returns

the person providing tax.



(9) the operator or authorised consignor tax warehouse,

sends the selected products from the territory of the Czech Republic to the tax

the warehouse, an authorized recipient or to a place of export in another Member

the State, through the electronic system may change the destination

or the recipient of the selected products. In this case it shall proceed in accordance with § 27 a

paragraph. 7.



(10) Commenced the transport of selected products referred to in paragraph 1 may not be in its

during the split by a Council directive concerning the General arrangements for excise duties

^ taxes 27 d).



section 26



Design of electronic accompanying document at the start of the transport of selected

products in the conditional exemption scheme



(1) the selected products can be transported in the conditional mode

the tax exemption only with electronic accompanying document. This is

does not apply to the transport of selected products in the mode of a conditional exemption from the

tax under section 27 c to 27f or section 100 or transport of selected products in the

conditional exemption scheme the persons referred to in section 11 (1) 1

(a). (d)) or the persons referred to in the Council directive concerning the General arrangements for

excise duties ^ 27e).



(2) the operator of the tax warehouse or an authorized

the shipper shall prepare a draft of the electronic accompanying document by using the

the electronic system.



(3) the draft of the electronic accompanying document shall be sent by means of electronic

System



and sending tax warehouse operator) tax locally

the competent tax warehouse,



(b) a legitimate sender of Customs Office), which decides on release

selected products into free circulation.



(4) the authority referred to in paragraph 3 shall verify the accuracy and validity of the data

referred to in the electronic design of the accompanying document. In the case that

These figures finds incorrect or incomplete, it shall inform without delay, to

This fact of the operator sending tax warehouse or

authorized sender. If the proposal does not cover electronic

document defects shall assign the authority referred to in paragraph 3 of the draft

reference code and shall forward it to the operator sending tax warehouse

or beneficiary to the sender without delay after the condition

ensure the tax in accordance with § 24 para. 3 or 4 or § 25 para. 4 and the condition

mark the selected products referred to in paragraph 7.



(5) the authority referred to in paragraph 3 shall be entitled to, in addition to verifying the accuracy and

the validity of the data referred to in the design of electronic accompanying document

in accordance with paragraph 4 make physical checks whether the data referred to in this

the proposal is correct.



(6) the details of the design of the electronic accompanying document are listed in the

Commission Regulation implementing Council directive concerning the General arrangements for

excise duties ^ 28).



(7) the authority referred to in paragraph 3 may order before starting the transport

the selected products in the regime of conditional exemption or

exempt the labelling of these products.



section 27 of the



The electronic accompanying document at the start of transport and during transport

the selected products in the conditional exemption scheme



(1) if it is the right of the selected products in the conditional exemption scheme

from the tax effected pursuant to § 25 para. 1 (b). (b) point 1) or under section

to in article 25(2). 1 (b). (b)), section 3, with the exception of transport selected products

referred to in the Council directive on the General arrangements for excise duties ^ 27 e), or

It is carried out according to § 25 para. 7, the authority referred to in section 26 para. 3

sends an electronic accompanying document to the competent authorities without delay,

another Member State in which the right is to be terminated. If there is a

to the right of the selected products in the conditional exemption scheme

carried out in accordance with § 24 of the tax warehouse or place of direct

delivery, the authority referred to in section 26 para. 3 sends an electronic cover

the document without delay to the operator of a tax warehouse, that is in the

the electronic accompanying document listed as the recipient.



(2) if the right of the selected products in the conditional exemption scheme

from the tax effected pursuant to § 25 para. 1 (b). and) point 1 or paragraph 2. 7,

or beneficiaries in accordance with § 11 para. 1 (b). (e)), which received the tax administrator

from the competent authority of another Member State of an electronic cover

document, it sends the document without delay to the beneficiary indicated on this

document and the locally competent tax administrator for the place in which it is to be

right to terminate if this tax is different from the tax authorities,

that this document has received.



(3) if the right of the selected products in the conditional exemption scheme

from the tax effected pursuant to § 25 para. 1 (b). (b)) (2), the authority referred to

in § 26 para. 3 sends the electronic accompanying document without delay



and the competent authorities of the Member State), in which the customs export is lodged

Declaration in accordance with the regulation of the Council establishing the Community customs code

Community ^ 28a), unless that Member State Czech Republic, or



(b)) to the Customs Office, which shall decide on the release of the previous selected

products for export, if the point of exit from the fiscal territory of the European

Union on the territory of the Czech Republic.



(4) if it is the right of the selected products in the conditional exemption scheme

from the tax effected pursuant to § 25 para. 1 (b). and section 2) the tax administrator,

received from the competent authority of another Member State of an electronic

the accompanying document, transported to the export selected products

and pass this document pohraničnímu without delay at the Customs Office.



(5) the operator sending tax warehouse or an authorized

the sender is obliged to transmit a copy of the electronic documentary

the accompanying document or the commercial document, in which the reference is listed

the code, a person who physically transports the products selected. In the course of transport

the selected products in the mode of a conditional exemption is this person

required to submit the relevant proof of the tax authorities that it has requested.



(6) the operator sending tax warehouse or an authorized

the sender may cancel the electronic accompanying document by

the commencement of the services referred to in § 24 para. 4 or § 25 para. 5.



(7) the operator sending tax warehouse, which supplied the collateral

taxes, or a legitimate sender, which provided tax, assurance can

during the transport of selected products in the mode of a conditional exemption from the

the tax change the recipient or in place of their transportation, unless it is a

transport of persons referred to in section 11 (1) 1 (b). (e)). the change does

the procedure referred to in the Commission Regulation implementing Council directive on

General arrangements for excise duties ^ 28).



§ 27a



The electronic accompanying document when you exit the transport of selected products in the

conditional exemption scheme



(1) after adoption of the selected products receiving tax warehouse,

authorized by the recipient, or at the place of direct delivery according to § 24 para. 1

(a). (b)) or § 25 para. 7 recipients shall submit not later than 5

working days after their transport, pursuant to section 24 or section 25 para. 1 (b).

and) point 1 of the notice of acceptance of the selected products in the conditional mode

the tax exemption by using the electronic tax system locally

competent place of adoption of the selected products. Losses and write-downs to

in the course of transport, with the exception of unforeseen losses or

devaluation, the recipient shall be specified in the notification of acceptance of the selected products in the

conditional exemption scheme. Requirements notice of receipt

the selected products in the conditional mode provides for tax exemption

Commission Regulation implementing Council directive concerning the General arrangements for

excise duties ^ 28).



(2) After adoption of the selected products by the persons referred to in section 11 (1) 1 (b).

(e) the recipients shall submit a maximum) within 5 working days after the end

pursuant to § 25 para. 1 (b). and) point 3 of the notice of receipt selected

products in the conditional exemption scheme using electronic

system and certificate of exemption from excise duty tax locally

the registered office or place of residence. If the recipient does not have a registered office or

place of residence on the territory of the Czech Republic, shall submit the notification

the tax administrator executing the scope to the territory of the city of Prague.

Losses and write-downs, which have occurred in the course of transport, with the exception of

unforeseeable losses or write-downs, the recipient shall indicate in the notice of

adoption of the selected products in the regime of conditional exemption from the tax.

Requisites of notifications of acceptance of the selected products in the conditional mode

the exemption provided for by regulation of the Commission, the implementing directive

Council on the General arrangements for excise duties ^ 28). The particulars of the certificate of

exemption from excise duty Commission Regulation for a certificate of

exemption from excise duty ^ 17a).




(3) After adoption of the selected products by the persons referred to in section 11 (1) 1 (b).

(d)) shall provide the recipients no later than 5 working days after the end

pursuant to § 25 para. 1 (b). and) point 3 of the certificate of exemption from

excise tax administrator executing the scope to the territory of the main

the city of Prague. The particulars of the certificate of exemption from excise duty

the regulation provides for the Commission of a certificate of exemption from excise duty

^ tax 17a).



(4) the tax administrator pursuant to paragraph 1, 2 or 3 verifies the accuracy and validity of

the data referred to in the notice of adoption of the selected products

conditional exemption from the tax. In the event that the data finds

incorrect or incomplete, it shall inform without delay about this fact

the recipient referred to in paragraph 1, 2 or 3 and shall specify the period within which the

This removes the shortcomings of the recipient. If the notice of receipt selected

products in the conditional mode, the exemption does not include defects,

endorse the tax referred to in paragraph 1 or 2, the fact that the recipient

the conditions of adoption of the selected products in the conditional exemption scheme

exemption are met.



(5) the tax administrator pursuant to paragraph 1, 2 or 3 shall be entitled to, in addition to verification

the accuracy and validity of the data referred to in the notice of adoption of the selected

products conditional exemptions under paragraph 4

make physical checks whether the information given in this notification

correspond to the facts.



(6) the tax administrator pursuant to paragraph 1 or 2 shall send a notice of receipt

the selected products in the mode of a conditional exemption to the competent

authorities of another Member State of dispatch. The tax referred to in paragraph 3

shall inform the competent authorities of another Member State of dispatch, the transport

the selected products in the mode of a conditional exemption to persons

referred to in article 11 (1) 1 (b). (d)) was terminated.



(7) if the selected products transported in the conditional mode

exemption from tax of the territory of the Czech Republic to another Member

State pursuant to § 25 para. 1 (b). (b) point 1 or 3), the tax administrator shall send to the

the locally competent according to the place of dispatch of the notification of the selected products

adoption of the selected products in the conditional exemption scheme

received from another Member State to the sender without delay following its

receipt.



(8) if it is the right of the selected products in the conditional exemption scheme

from the tax effected under section 24, the tax administration referred to in paragraph 1 shall send to the

notification of acceptance of the selected products in the regime of conditional exemption from

taxes directly to the sender.



section 27b



Electronic documents for the export of selected products in the conditional mode

tax exemption



(1) if it is the right of the selected products in the conditional exemption scheme

from the tax effected pursuant to § 25 para. 1 (b). and (2), shall be drawn up)

the border customs office confirmation of selected products from the output tax

the territory of the European Union. The confirmation to the Customs Office, which shall be sent to the tax

the territory of the United States dismissed the selected products to the export procedure. This

the Customs Office shall verify the accuracy and validity of the data referred to in the certificate.

In the absence of confirmation of the defect, shall send notification of exports of selected products

in the electronic system of the competent authorities of another Member State

send. Losses and devaluation that occurred during transport,

the exception of unforeseeable losses or write-downs, the Customs Office which

on the territory of the United States dismissed the selected products to the mode

exports, indicating in the notice concerning the export of selected products

conditional exemption from the tax. The particulars of the export notification of selected

products, Commission Regulation implementing Council directive on

General arrangements for excise duties ^ 28).



(2) if the transport is carried out according to § 25 para. 1 (b). (b)) (2),

the Office of the locally competent according to the place of dispatch of selected products

sends notification of selected products from the tax within the European

the Union, which he received from another Member State, to the sender.



(3) if the right of the selected products in the conditional exemption scheme

from taxes to the point of export is carried out in accordance with § 24 para. 1, shall draw up

the border customs office confirmation of selected products from the output tax

the territory of the European Union. Will send the confirmation to the Customs Office, which dismissed the

selected products to the export procedure. This Customs Office shall verify the accuracy and

validity of the data referred to in the certificate. In the absence of confirmation of defects

sends notification of exports of selected products to the sender. Losses and

depreciation that occurred during transport, with the exception of

unforeseeable losses or write-downs, the Customs Office, which on

the tax territory of the United States dismissed the selected products to the mode

exports, export notification of selected products in the conditional mode

exemption from tax.



section 27 c



The unavailability of the electronic system at the start of and during transport

transport of selected products in the conditional exemption scheme



(1) if it is an electronic system at the time of the commencement of the transport

the selected products in the mode of a conditional exemption is unavailable,

the operator initiates the sending of the tax warehouse or an authorized

the sender of such transport only after meeting the following conditions:



and) selected products are shipped with a document that contains the same

information, such as the design of the electronic accompanying document in accordance with § 26,



(b)) before starting the transport shall inform the authority referred to in section

26 paragraph 2. 3 and shall submit it a copy of the document referred to in point (a)),



(c)) shall ensure tax according to § 24 para. 3 or 4 or § 25 para. 4,



(d)) to provide information about the reasons of unavailability in the case that during this

the unavailability of the electronic system is responsible.



(2) to the right of the selected products with the proof referred to in paragraph 1. and) can

be initiated only with the consent of the authority referred to in section 26 para. 3.



(3) Immediately after you restore the availability of the electronic system

the consignor referred to in paragraph 1 shall provide the body referred to in section 26 para. 3

design of electronic accompanying document in accordance with § 26 para. 2.



(4) the authority referred to in section 26 para. 3 verify the accuracy and validity of the data

referred to in the design of electronic accompanying document, in particular

by comparing the data contained in the document referred to in paragraph 1 (b). and)

the electronic design of the accompanying document referred to in paragraph 3. In the case of

that the information it finds incorrect or incomplete, it shall inform without delay, to

This fact the sender pursuant to paragraph 1 and shall specify the period within which the

This removes the shortcomings of the sender. If the proposal does not

the electronic accompanying document defects, the authority referred to in section 26 para. 3

This proposal reference code shall be assigned and shall forward it to the sender by

of paragraph 1. The electronic accompanying document replaces document referred to in

paragraph 1 (b). a). Then proceed in accordance with the provisions of § 26 and

27.



(5) to the time when the design of the electronic accompanying document

assigned reference code that is communicated to the sender in accordance with paragraph 1,

It is considered the right of the selected products in the mode of proceeding

conditional exemption for the use of the document referred to in paragraph 1

(a). and).



(6) the sender of the selected products in the regime of conditional exemption from

the taxes referred to in paragraph 1 shall keep the document referred to in

paragraph 1 (b). and) for 10 years from the date of the initiation of the traffic

refers to.



(7) in case of unavailability of the electronic system referred to in paragraph 1

the operator sending tax warehouse or a legitimate sender

by electronic means shall notify the body referred to in section 26 para. 3 changes according to § 27 a

paragraph. 7 prior to implementing the change. Proceed in accordance with the

the provisions of paragraphs 3 to 5.



(8) the unavailability of the electronic system means the State where access

means of communication for electronic tax administration system are

When it is broken or malfunctioning electronic system itself.



section 27 d



The unavailability of the electronic system when their transport of selected

products in the conditional exemption scheme



(1) if the transport is in the conditional exemption scheme

carried out according to § 25 para. 1 (b). and) points 1 and 3, with the exception of

transport to the consignee in accordance with § 11 para. 1 (b). (d)), and in accordance with § 24 para. 1, with the

the exception of the transport to the place of export, and if the recipient selected products

cannot submit the notice of adoption of the selected products using

the electronic system in accordance with § 27a para. 1 or 2 or § 27b para. 1 of

because of the



and the unavailability of the electronic system in) place the adoption of selected

products,



(b) the computerised system is unavailable in the) place of departure selected

products from another Member State, if the recipient until the moment of the adoption of the

selected products have not received electronic accompanying document with assigned

specific administrative reference code, or



c) unavailability of the electronic system in place of departure selected

products on the territory of the Czech Republic, if it was not possible to

the time of the adoption of the selected products, use the procedure under section 27 c of paragraph 1. 3 to

5,



It's the document that contains the same data as the notification of acceptance

the selected products. This document shall be considered as confirmation of their

transport. The recipient shall promptly submit to the tax authorities it locally


competent place of adoption of the selected products.



(2) If a beneficiary until the end of the day, when they were accepted, selected products

do not submit the reasons referred to in paragraph 1, the tax administrators locally

competent place of receipt of the notification of acceptance of the selected products

selected products by using the electronic system, the tax administrator shall send to the

a copy of the document referred to in paragraph 1 to the competent authorities of the Member State

the dispatch or the sender in accordance with paragraph 1 on the territory of the United

of the Republic.



(3) the locally competent tax Administrator in the place the adoption of selected products

the document referred to in paragraph 1 shall transmit to the competent authorities of the Member State

dispatch from another Member State.



(4) Immediately after you restore the availability of the computerised system shall submit to the

the recipient of the notice of acceptance of the selected products in the conditional mode

exemption from tax pursuant to § 27a para. 1 or 2 or § 27b para. 1. Further

the procedure according to the provisions of section 27 c of paragraph 1. 3-5.



section 27e



The unavailability of the electronic system on the export of



(1) If, in cases under § 25 para. 1 (b). and section 2 or in)

cases of export of the selected products according to § 24 para. 1 for reasons of

the unavailability of the electronic system in the Czech Republic or for reasons of

referred to in section 27 d of paragraph 1. 1 (b). b) or c) cannot be drawn up the notice of

exports of selected products from the tax in the European Union, the Customs shall draw up

the Office, which dismissed the selected products to the export procedure, the document that

contains the same information as this notice and which confirms that the right

has been discontinued.



(2) the Customs Office referred to in paragraph 1 shall send the document referred to in paragraph 1

the competent authorities of the Member State of departure or to the sender on the tax

the territory of the United States, if you cannot draw up an export notification

selected products by the end of the day, when the Customs Office referred to in paragraph 1

receiving confirmation of selected products from the output tax within the European

Union of border customs office if these customs offices,

or when selected products surged from the tax in the European Union.



(3) in the case of transport in accordance with § 25 para. 1 (b). (b) the tax administrator, section 2)

the locally competent according to the place of dispatch shall transmit a copy of the selected products

document referred to in paragraph 1, the competent authority of another instrument

the Member State of exportation to the sender.



(4) if the unavailability of the electronic system referred to in paragraph 1

removed, the procedure under section 27b.



(5) If, in cases under § 25 para. 1 (b). and section 2 or in)

cases of export of the selected products according to § 24 para. 1 you cannot prove

their transport of selected products in the mode of a conditional exemption from the

the tax notice of exports of selected products or because of the unavailability of

the electronic system, or, for reasons referred to in section 27 d of paragraph 1. 1 (b). (b))

or (c)), the Customs Office referred to in paragraph 1 shall draw up a notice of replacement

exports of selected products, which replace the document. Replacement notification

on the export of selected products, then the competent authorities of the Member State shall send the

send or to the sender on the territory of the Czech Republic.



section 27f



Replacement documents for delivery conditional mode selected products

tax exemption



(1) if the transport is in the conditional exemption scheme

carried out according to § 25 para. 1 (b). and sections 1 and 3) or § 24 para. 1,

with the exception of transport to the consignee in accordance with § 11 para. 1 (b). (d)), and with the exception of

transport to the place of exportation according to § 24 para. 1, and if the recipient selected

products cannot submit the notice of adoption of the selected products using

the electronic system in accordance with § 27a para. 1 or 2 or § 27b, for reasons of

other than those referred to in section 27 d of paragraph 1. 1, so these facts cannot be

demonstrate the procedures laid down in the case of unavailability of the electronic

system, the beneficiary shall submit to the competent tax authorities, locally

place the adoption of selected products replacement proof of adoption of the selected

the products must contain the same information, such as notification of acceptance

the selected products.



(2) If a replacement does not contain proof of acceptance of the selected product defects,

the tax referred to in paragraph 1 shall transmit this document to the competent authorities

the Member State of departure or in case of transport in accordance with § 24 para. 1

the locally competent tax administrator for the sender. The tax administrator locally

responsible for the sender then sends the document directly to the sender.



(3) in the case of transport in accordance with § 25 para. 1 (b). (b)), with the exception of persons

referred to in the Council directive on the General arrangements for excise duties ^ 27e)

tax authorities competent according to the place of dispatch of selected products, which

receives a replacement proof of acceptance of selected products from the relevant

authorities of another Member State shall examine this document and, in the case of his

recognition of recorded their transport into the electronic system.



section 28



Violation of conditional exemption scheme during transport



(1) violation of the regime of conditional exemption from the tax during transport

occurs, except in the cases referred to in paragraph 2, if the

transported the selected products is not within the prescribed period ended their

the right to a tax warehouse, an authorized recipient, instead of direct

delivery to the place of exportation, the person referred to in section 11 (1) 1 (b). d) or (e))

or beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)

in another Member State.



(2) If you have not met the conditions referred to in paragraph 1 as a result of

unpredictable loss or deterioration, or as a result of losses in

the meaning of § 49 paragraph 1. 11 or § 71 para. 2 and the authority referred to in section 26 para. 3

territorial jurisdiction to the transmitting the tax warehouse or the place of importation from

which it was launched, the shuttle was about this event without delay

informed, shall not constitute failure to comply with these terms for violations of the regime

conditional exemption from the tax.



(3) the selected products for which a breach of conditional exemption scheme

from tax occurred, are considered to be excluded from the scheme, if the

paragraph 9 provides otherwise).



(4) if it is established that a breach of a conditional exemption scheme

during transport on the territory of the United States, the obligation to tax

to declare and pay tax on the territory of the Czech Republic.



(5) where it is found on the territory of the Czech Republic, that there has been a breach of the

conditional exemption scheme during transport launched in another

Member State, and it is not possible to determine where the violation has occurred, a duty tax

to declare and pay tax on the territory of the Czech Republic.



(6) the tax administrator shall provide to the competent tax authority of a Member State,

in which it was launched, the information about the right of developing tax obligations

to declare and pay tax on the territory of the Czech Republic.



(7) if the selected products transported on the territory of the Czech

States pursuant to § 24 para. 1, and the recipient can demonstrate or customs office

who decided to dismiss these selected products to the export procedure,

does not confirm within four months from the date of dispatch of the selected products that

selected products



and delivered to the site) were to determine



(b) to speak out from the tax) within the European Union, or



(c)) were completely destroyed or rendered commercially valueless as a result of unpredictable

loss or deterioration,



These selected products for the excluded from the conditional mode

exemption from tax. That has not yet been confirmed, that on submitted

the selected products occurred to meet the conditions referred to in points (a))

or (b), it shall notify the sending operator) tax warehouse tax administrator

the locally competent tax warehouse no later than two months from the

the date of transport. The authorized consignor shall notify this fact

at the same time the Customs Office which decided to dismiss these selected

products into free circulation.



(8) if the selected products transported from the tax in the Czech

States pursuant to § 25 para. 1 (b). (b)), and the recipient of another Member

the State cannot prove or the competent authority of another Member State of export

does not confirm within four months from the date of dispatch of the selected products that

selected products



and delivered to the site) were to determine



(b) to speak out from the tax) within the European Union,



(c)) were completely destroyed or rendered commercially valueless as a result of unpredictable

loss or deterioration, or



(d)) have not been delivered to the place of destination for violation of the regime of conditional

the exemption, which occurred during transport excluding tax territory

The United States,



These selected products for the excluded from the conditional mode

exemption from tax. That has not yet been confirmed, that on submitted

the selected products occurred to meet the conditions referred to in points (a)),

(b)), or (c), it shall notify the sending operator) tax warehouse manager

the locally competent tax this tax warehouse no later than two

months from the date of transport. The authorized consignor shall notify this

within the same time limit, the Office decided to dismiss

These selected products into free circulation.



(9) if the person referred to in section 4, paragraph 4. 1 (b). (d)) did not know or could not

know that the selected products trucked in conditional exemption scheme

from the tax have not been delivered to the place of destination, may, within one month from the date

When he was informed of this fact the locally competent tax administrator


the tax warehouse, from which it was launched, shipping or customs office

who decided to dismiss these selected products in free mode

circulation, to prove that the right has been terminated in accordance with § 24 para. 6 or

§ 25 para. 6 or that there has been a violation of the regime of conditional exemption from

the tax during transport on the territory of another Member State.



(10) If, within a period of three years from the date of shipping, that there was no

violation of the regime of conditional exemption and tax has been selected in the

another Member State or that the violation of the conditional exemption scheme

Since the tax took place in another Member State and in the other Member State

the tax was selected, the date the findings are entitled to tax refund

the tax paid on the territory of the Czech Republic. Entitled to a tax refund is

applied in the tax return pursuant to § 14 para. 5. This tax

the return must be accompanied by proof of payment of the tax in another Member

State. If a final determination of entitlement to a refund of the tax vratitelný

overpayment, returns without a request within 30 calendar days from the date of

following its inception.



(11) where it was found violating the conditional exemption scheme

during transportation in another Member State and, consequently, within a period of three years from the

the date of commencement of Transportation determines that the infringement occurred on tax

the territory of the Czech Republic, they shall be taken in accordance with paragraph 4. After payment of taxes

the tax administrator shall inform about this fact, the competent authorities of the Member

State in which the violation of conditional exemption scheme

during transport.



section 29



To the right of the selected products listed into free tax circulation in a

Member State for the purposes of business



(1) legal or natural person for selected products from another

Member State for the purpose of business is required before removing these

selected products listed into free tax circulation in another Member

State to register as a tax payer and notify the tax amount

the selected products and provide secure taxes.



(2) a person referred to in paragraph 1 shall be provided to ensure the tax amount

would have been required to admit and pay, if the selected products have been

put into free tax circulation on the territory of the Czech Republic,

If this law provides otherwise (art. 60 para. 13). This person will ensure

tax transfer or funds on a deposit account for

ensure the taxes established by the tax administrator, and for ensuring tax

shall not be entitled to interest on the amounts based on the deposit account for

ensure the tax. With the consent of the person who provided the tax, assurance can

the tax provision provided tax to pay the tax. If so

they do not, shall decide on the release of securing tax within 5 working days from the

the date on which the amount of tax paid pursuant to paragraph 3, 6, or 8 was credited

to specified account tax administrator, in whose territorial jurisdiction the person referred to

in paragraph 1 the registered office or place of residence.



(3) after the collection of the selected goods or after their transport is legal

or natural person referred to in paragraph 1 shall be required to file a tax return and

to pay the tax. If the legal or natural person fails to comply with the procedure

provided for in paragraph 1, shall be obliged to file a tax return and pay the tax

the next working day after receipt of the products.



(4) the selected products that have been put into free tax circulation in

another Member State and are received by a public body,

consider selected products received for business purposes, and

a public body shall proceed in accordance with paragraphs 1 and 2.



(5) the tax administrator shall apply to the payment of taxes to ensure tax including its

Accessories, if there is no tax has been paid by the due date of the tax

established by this Act.



(6) If, during the transport of selected products listed for free

tax circulation in another Member State and intended for business purposes on the

income tax in the Czech Republic to their loss or deterioration,

proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5, 10, and 11

by analogy. This does not apply if it is an unpredictable loss or

the write-down. In this case, the tax authority shall decide on the release of

ensure the taxes within 5 working days from the date of the demonstration of this fact.



(7) the provisions of section 29 shall not apply to the selected products listed for free

tax circulation in another Member State



and trucked through tax territory) of the United Kingdom to the other Member

State, or



(b)), placed on board the aircraft during a stopover on the territory of the Czech

Republic,

If this transport is not lost or deterioration of the selected

products.



(8) where it is found on the territory of the Czech Republic, that during transport

the selected products referred to in paragraph 7 has been lost or

the write-down, the obligation to declare and pay tax on the tax chargeable on the territory of the

The United States, regardless of whether there has been a loss or

depreciation on the territory of the United States, or whether it is not possible

to determine where this event has occurred. This does not apply if the

an unpredictable loss or deterioration.



(9) the tax administrator shall provide to the competent tax authority of a Member State,

in which it was launched, the information about the right of developing tax obligations

to declare and pay tax on the territory of the Czech Republic. At the same time provide

information about this fact to the competent tax authority of the Member

State in which the right is to be terminated.



(10) where it is found on the territory of the Czech Republic, that during transport

the selected products referred to in paragraph 7 to be unpredictable

the loss or deterioration of, the tax administrator shall provide to the competent tax

authority of the Member State in which the right is to be terminated, the information about the

This fact.



section 30



The simplified accompanying document



(1) the selected products listed into free tax circulation in another Member

State and trucked to the tax territory of the United States for business purposes

or intended for performance of tasks by a public body can be transported with

the simplified accompanying document.



(2) the selected products put into free tax circulation in another Member

State and transported through the territory of the Czech Republic to the tax of that other

Member State for the purposes of the business can be transported only with the

the simplified accompanying document and appropriate itinerary. If these

selected products transported in this manner frequently and regularly, you can

It is on the basis of the agreed bilateral agreement with that other Member State

transport without the simplified accompanying document.



(3) products put into free tax circulation on the territory of

The United States and transported through the territory of another Member State on

the tax territory of the United States for business purposes can be transported only

the simplified accompanying document and appropriate itinerary. If these

selected products transported in this manner frequently and regularly, you can

It is on the basis of the agreed bilateral agreement with that other Member State

transport without the simplified accompanying document.



(4) of the Bill which takes selected products referred to free tax

circulation in another Member State for the purposes of business, shall, at the request

of the supplier without delay after the adoption of the selected products

return a copy of the simplified accompanying document.

The tax administrator shall, on request, issue a confirmation that tax was granted

or paid.



(5) the pattern of the simplified accompanying document and its requirements are

listed in the applicable regulation in the European Union. ^ 30)



section 31



To the right of the selected products listed into free tax circulation on

the tax territory of the United Kingdom to other Member States or through the territory of

of another Member State for the purposes of business



(1) the selected products listed into free tax circulation on the territory

The United States and transported to another Member State for the purposes of

business can be transported with a simplified accompanying document.

The sender is obliged to inform in writing before beginning the Transport Manager

the tax. The notification shall specify the start date of the transport.



(2) the sender of the simplified accompanying document shall be drawn up in three

copies, and each copy of the marks the digits 1, 2 and 3.

Copy No 1 shall be kept by the consignor, copy No 2 and 3 are cast

the carrier. The sender is obliged to keep a copy of the No 3

received from the recipient for a period of 10 years from the end of the calendar year,

in which the documents were issued.



(3) products put into free tax circulation on the territory of

The United States and trucked through another Member State on the territory of the tax

The United States for business purposes can be transported with a simplified

by the accompanying document. The sender is obliged to inform in writing before the

start of transport tax.



(4) the sender shall draw up a simplified accompanying document in three

copies, and each copy of the marks the digits 1, 2 and 3.

Copy No 1 shall be kept by the consignor, copy No 2 and 3 are cast

the carrier. The recipient shall retain copy No 2 and acknowledge receipt of the

the selected products on copy No 3, which sends no later than the first

working day after the date of their transport to the sender.




(5) if the selected products Are listed into free tax circulation on

the tax territory of the United States transported through another Member State on the

tax in the Czech Republic for the purposes of business frequently and regularly,

the competent tax administrator, provided the agreed bilateral agreements

with this other Member State, authorise a simplified procedure different from that

paragraphs 2 to 4.



(6) If, during the transport of selected products listed for free

tax circulation on the territory of the United States and intended for the purposes of

business in another Member State to their loss or deterioration,

proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5 and 10, apply mutatis mutandis.

This does not apply if it is an unpredictable loss or deterioration.



(7) the tax administrator shall provide to the competent tax authority of a Member State,

in which the right is to be terminated, information on the occurrence of the obligations of the tax

to declare and pay tax on the territory of the Czech Republic.



(8) where it is found on the territory of the Czech Republic, that during transport

selected products have been unforeseeable loss or

the write-down, the tax administrator shall provide the competent tax authority

of the Member State in which the right is to be terminated, the information about this

fact.



§ 32



To the right of the selected products for personal consumption



(1) the selected products that have been put into free tax circulation in

another Member State and that the natural person had acquired in that Member

State for personal consumption, and they are trucked to the tax territory of the United

States, shall be exempt from tax. These products can receive and enjoy

without authorization to receive and use the selected product coverage

the tax.



(2) in assessing whether the selected products are designed for business or

for personal consumption, the tax administrator shall take into account, in particular,



and), whether a natural person is an entrepreneur and for what reasons

selected products acquired,



(b)) the place where the products are selected, or means of transport,



(c) documents to the selected products),



(d) the amount and nature of the selected) products.



(3) If a natural person's return selected products from another Member

State on the territory of the United States tax, those selected products

for the 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

character, shall apply the provisions of paragraph 2 and article 4, paragraph 2. 5 apply mutatis mutandis.

Selected products that are on the small consignments of a non-commercial

nature, are exempt and can accept them without permission to

the adoption and use of the selected products is exempt from tax.



(4) for the quantities of selected products for personal consumption for the purposes of this

provisions is considered to be the amount referred to in section 4, paragraph 4. 5.



(5) the tax administrator may decide that the selected products

for personal consumption can be considered a larger quantity than is referred to in

paragraph 4, if it arises from the assessment of the facts referred to in

paragraph (2).



§ 33



The sending of the selected products on the territory of the United States tax



(1) the obligation to declare and pay tax on the tax chargeable on the Czech

States, if they are selected products that have been listed for free

tax circulation in another Member State, the holder is sent instead

residence or head office in that Member State or on behalf of such

the person to the person with the place of residence or headquarters on the territory of the Czech tax

Republic, which does not carry out any other business or individual

economic activity.



(2) the person who selected products is sent from another Member State to

tax in the Czech Republic to a person referred to in paragraph 1, shall designate for

to fulfill this obligation to a representative for the sending of the selected products.



(3) Representative for the sending of the selected products can only be a person

registered office or place of residence on the territory of the Czech Republic, which is not

identical with the person, that are sent to selected products.



(4) the representative to send you the selected products to the tax body.



(5) the provisions of the sending of the selected products do not apply to the selected

products that are on the small consignments of a non-commercial nature.



§ 33a



A representative for the sending of the selected products



(1) the representative to send you the selected products can carry out their activities

only on the basis of a final permit for the shipment of the selected products.



(2) in the case where a will replace the existing authorisation for sending

selected new products, you can practise a shortcut for sending

the selected products on the basis of a new permit from the date of its notification.



section 33b



The conditions for the issue of permits for the sending of the selected products



The conditions for the issue of permits for the sending of the selected products are



and no debts)



b) power of attorney with the notarized signature for the purpose of sending the selected

products on the territory of the United States tax.



§ 33 c



The permit for the shipment of the selected products



The tax authority shall decide on the application for a permit for the shipment of

the selected products within 30 days from the date of the submission of this proposal,

where appropriate, the date of the removal of the defects or doubt as to the correctness of the

or completeness of the information contained therein.



§ 33d



Cancellation of an authorisation for the sending of the selected products, ex officio



The tax administrator shall cancel the permit for the shipment of the selected products also,

If the shortcut for the sending of the selected products for 3 consecutive

consecutive calendar months does not pursue an activity which is the subject of

the authorization.



section 33e



To send the selected products on the territory of the United States tax



(1) the representative to send you the selected products is obliged before each

by sending selected products from another Member State



and notify the tax administration)



1. the name or trade name, the type and quantity shipped

the selected products in the units of measurement; the name of the product must

be given a sufficiently precise a date that will allow detection of

the identity of the selected product so as to be able to be clarified

What is the tax rate is established for this product



2. name, registered office or place of residence and tax identification number, if

granted, people, that are sent to selected products, and



(b)) to provide secure taxes.



(2) the amount of the tax is equivalent to the amount of tax assurance for the quantity shipped

the selected products, where these products have been listed in the selected

free tax circulation on the territory of the Czech Republic.



(3) ensuring the tax provides a composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator.



§ 33f



The emergence of the obligation to declare and pay tax in the case of sending the selected

products on the territory of the United States tax



(1) the representative to send you the selected products is obliged upon receipt

selected products by the person that is selected on the products sent to the

the tax territory of the United States to declare and pay tax.



(2) If a representative for the sending of the selected products fail to meet the obligations of the

referred to in section 33e of paragraph 1. 1, the obligation to declare and pay tax on the

the person who sent the selected products.



(3) If, during the transport of selected products consigned to the tax territory

The United States from another Member State to their loss or

the write-down, proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5

and 10 accordingly. This does not apply if it is an unpredictable loss or

the write-down.



§ 33g



Tax return in the case of sending the selected products to the tax territory

The United States



(1) if it is a repeated sending of the selected products, on a proposal from

a representative for the sending of the selected products can tax administrator decide

that the selected products received in one tax year can be

included in a tax return.



(2) the tax return is the representative for the sending of the selected products

required to attach document confirming that the tax to be sent to selected products

has been paid in the Member State from which they were sent.



§ 33 h



The use of collateral for the purposes of sending the selected tax products on tax

the territory of the Czech Republic



(1) the due date of the tax to lapse and secured to ensure tax amount

Converts to pay this tax.



(2) the tax returns without the request vratitelný the overpayment within 5 working

days of its creation, if it originated as a result of



and ensure the tax) or



(b)) unpredictable losses or write-downs, which occurred during the

transport of selected products consigned to the tax territory of the United States of

of another Member State.



§ 33i



The evidence led by the representative for the sending of the selected products



(1) the representative to send you the selected products is obliged to keep a register of

taken selected products and on persons who have been selected products

sent.



(2) the register shall contain the information referred to in section 33e of paragraph 1. 1 (b). and).



section 33j



Confirm the selected products related to the tax territory

The United States



(1) after payment of taxes taken out of selected products sent to tax

the territory of the United Kingdom tax authorities at the request of the person who tax


paid shall issue for purposes of refund in the Member State from which the

selected products have been sent, confirmation of payment of this tax.



(2) If, during the transport of selected products consigned to the tax territory

The United States from another Member State to their unpredictable

the loss or deterioration of, the tax authorities at the request of the representative of the reporting

selected products for the purposes of the refund in the Member State of

the selected products are sent, a confirmation of this fact.



§ 33k



The sending of the selected products on the territory of another Member State



(1) a person residing or located in tax in the Czech Republic

to send the selected products listed into free tax circulation on

income tax in the Czech Republic to a person domiciled or resident in the

the territory of another Member State which does not exercise or other business

a separate economic activity if it before sending the selected

products shall notify in writing to your local tax authorities and in

the notification shall indicate the name and quantity of the products selected and sent to the Member

State of destination.



(2) the person sending the selected products referred to in paragraph 1 shall result in

records of the selected products and shipped is required to demonstrate compliance with

conditions for the sending of the selected products to another Member State

laid down by the State in which they are sent to the selected products.



§ 33 l



To the right of the selected products on the territory of another Member State



(1) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States for loss or

the write-down, proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5

and 10 accordingly. This does not apply if it is an unpredictable loss or

the write-down.



(2) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States for loss or

the write-down, the tax administrator shall provide to the competent authority of the Member State,

in which the right is to be sent to the selected products discontinued

information about the emergence of the obligation to declare and pay tax on the territory of the

Of the Czech Republic.



(3) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States to their

unpredictable loss or deterioration, the tax administrator shall provide the

the competent authority of the Member State in which the right is to be terminated,

information about this fact.



§ 34



Imports of the selected products



If the selected products imported on the territory of the Czech Republic and the tax

If they are not listed in the conditional exemption scheme or to

mode with a suspensive arrangement, the tax is levied under the conditions

provided for by the customs legislation.



§ 35



cancelled



section 36



Sale at a price without taxes



(1) the selected products can be sold to a natural person in its immediate

the output from the tax in the European Union at prices without taxes only



and on the basis of a final permit) for sale at prices without taxes



(b)) in the transit area of an international airport, as defined in

authorization to sell at prices without taxes or on board the aircraft during the flight, and



(c)), after verifying that the destination is in a third country or to a third

territory.



(2) in the case where a will replace the existing authorisation for sale for

prices exclusive of tax, new, can be selected on the basis of new products to sell

permission from the date of its notification.



(3) in the case of a permit to sell at prices without tax is the locally competent

the tax administrator locally competent tax administrator international airport.



(4) the selected products can be delivered to the premises referred to in paragraph 1 or on the

the deck of the aircraft only in the conditional exemption scheme. As follows

selected products supplied shall be regarded as situated in the conditional mode

the exemption up to the time of sale.



(5) the holder of a permit to sell at the price exclusive of tax, is required to ensure

in order for the sale of selected products were marked on the sales document

the following information:



and flight number),



(b)) the kind of the selected products,



(c) the quantity of the selected product and)



d) price.



§ 36a



Authorization to sell at prices without taxes



The tax administrator in the authorization for sale at prices without taxes also provides for part of the

the transit area of the international airport, where you can sell selected

products at prices without taxes.



section 36b



Sale of selected products at prices without taxes between the holder of the authorisation to

sale prices without taxes



The holder of the authorization for sale at prices without taxes can selected products

received for the price exclusive of tax, sell it for a price without taxes to another holder of this

authorisation, if



and lodged an application for annulment) of this authorization,



(b)) the tax administrator with this sale agrees and



(c)) for this sale to the date of the decision of the

cancellation of an authorisation.



§ 37



Evidence in the enterprise for the production of selected products



(1) the operator of a tax warehouse in accordance with § 19 para. 2 (a). and) is obliged to

keep a record of the selected products



and) produced or processed in the enterprise for the production of selected products



(b)) incorporated into the enterprise for the production of selected products



c) issued from the enterprise for the production of selected products



(d)) to be used for their own consumption,



(e)) adopted in place of direct delivery,



f) issued from the place of direct delivery.



(2) the records referred to in paragraph 1 shall be broken down by individual

species selected products listed



and trade names) of selected products, the quantity in units of measurement and

date of manufacture or processing of selected products



(b)) trade names of selected products, the quantity in units of measurement and

date of adoption of the selected products and the identification of the supplier; u

selected products imported also identification of the declarant, ^ 32)

where the declarant is a person other than the operator of a tax warehouse, mark

the Customs office where customs control, including the date of release

imported selected products into free circulation, or if they

You can claim a refund pursuant to § 14 para. 1 (b). (b)) § 54

paragraph. 2 and § 78 para. 6 and 7; instead of direct delivery, if this place

different from the place of a tax warehouse,



(c)) trade names of selected products, the quantity in units of measurement,

date and purpose of use of the selected products by the operator of a tax warehouse

for their own consumption, for consumption by members of his running together

households and people close to him, his staff, members, associates, and

members of their jointly managing households and persons close to them,



d) trade names of selected products, the quantity in units of measurement and

the release date of the selected products and the identification of the recipient; If

selected products taken over by the carrier, which is not a recipient of, must be in

records listed as well as identification of the carrier; instead of direct delivery,

If this place different from the place of the tax warehouse,



e) trade names of selected products and the quantity in units of measurement

selected products exported, the date of their release for export,

indicate the Customs office where the customs proceedings took place, and the identification

details of the declarant,



f) data that are listed in the documents referred to in § 27, § 27a, § 27b, or

section 27f, if these data are no longer listed under subparagraphs) to (e)).



(3) the registration in the register after the production, processing, release or use of

the selected products must be made within the time limit laid down by the tax authorities.

Registration in the register after the takeover of the selected products must be made

immediately after the termination of their traffic.



(4) the register shall be kept for a period of 10 years from the end of the calendar year in

where such evidence was drawn up.



(5) the operator of a tax warehouse shall keep stock records of the selected

products in the



and the structure, to be published by) the tax administrator in a manner allowing remote

access to, and



(b)) format, which the tax administrator shall publish in a way allowing remote

access to leading this register electronically.



§ 38



Registration in the inventory of selected products



(1) the operator of a tax warehouse in accordance with § 19 para. 2 (a). (b)) is required to

keep a record of the selected products



and accepted for the selected warehouse) products



(b)), processed or used for own consumption of the operator

tax warehouse,



c) issued from the warehouse of the selected products,



(d)) adopted in place of direct delivery,



e) issued from the place of direct delivery.



(2) for the keeping of § 37 para. 2 (a). b) to (f)), para. 3-5

by analogy.



§ 39



The evidence led by the authorised recipient



(1) the beneficiary is obliged to keep records of selected products

received and issued.



(2) for the keeping of § 37 para. 2 (a). b) to (f)), para. 3-5

by analogy.



§ 39a



The evidence led by the authorized consignor



(1) an authorized consignor referred to in § 3 (b). k) is required to keep

the registration of the selected products taken from the place of importation to transport and

selected products for which was right from the point of import ended.



(2) the records referred to in paragraph 1 shall be broken down by individual

species selected products listed



and trade names of selected products) adopted for the transport from the place of importation,

the quantity in units of measurement and the start date of the transport,



(b)) trade names of selected products, for which the space shuttle


importation suspended, the quantity in units of measurement and the end date

transport.



(3) for the keeping of § 37 para. 3-5.



section 40



The evidence led by the user



(1) where this Act provides otherwise (article 53a), the user is obliged to keep

the registration of the selected products



and) taken,



(b)) to be used for purposes specified in the authorization for the adoption and use of the

the selected products which are exempt,



(c)) to be used for purposes other than those provided for in the authorisation to

the adoption and use of the selected products which are exempt,



(d)) sent by another user,



e) produced from the assumed the selected products.



(2) for the keeping of § 37 para. 2 (a). b) to (e)), para. 3-5

by analogy.



§ 41



The powers of the tax administrator



(1) the tax authority may order the tax entity count in

the period laid down by the tax authorities. Inform about the outcome of the inventory tax

the body of the tax on the following working day after the event.



(2) an official may, by notice in the exercise of

tax management be continuously present in the premises of the tax body,

which are intended for business purposes.



(3) the tax administrator shall publish in a way allowing remote access list

tax entities. This list contains the following information:



and) trade name or name, address and tax identification number

the tax entity,



(b) the competent tax administrator) tax entity,



(c)) of the selected products, that the tax entity producing, processing, storing,

receives or sends,



(d)) date of issue of permits for activities.



(4) the tax returns samples of selected products to the person from

that is, no later than 60 days after their removal.



Proceedings for the securing of the selected goods or means of transport



§ 42



the title launched



(1) the tax administrator shall ensure that the selected products, where appropriate, the transport

a resource that is transported, if it finds that



and) selected products are shipped without a document referred to in paragraph 6, 27 and

27 c, 30, 51, 100 or 100a except as specified in § 50 para. 8,



(b)) of the selected products are shipped without a document referred to in paragraph 5,



(c) the information provided in document) under (a)), or (b)) are incorrect

or false, or



(d)) the document referred to in (a)), or (b)) is amended or counterfeit.



(2) except where the selected products for personal consumption or, if no

proven legitimate acquisition of the selected products at the prices, exclusive of tax, administrator

the taxes these selected products will ensure, if



and they are stored without proof) referred to in section 5,



(b) the information provided in document) under (a)) are incorrect or

false, or



(c)) the document referred to in (a)) is altered or counterfeit.



(3) Ensure the selected products or means of transport referred to in

paragraph 1 or 2, the tax administrator who first discovers the reasons

in order to ensure, and writes about the Protocol. A copy of the Protocol passes

the person that has the selected products are found.



(4) a person that has selected products discovered will issue secured by the selected

the goods or means of transport tax; If he refuses their

issue, the tax administrator of the selected goods or means of transport shall be withdrawn.

The withdrawal of the selected goods or means of transport shall be brought to

Protocol.



(5) the tax administrator shall determine the place and the method of storage of secured selected

the goods or means of transport. Storage costs for secured

the selected products and means of transport shall be borne by the owner,

where appropriate, the person for whom they were detected, the selected products only if

the tax administrator shall decide on forfeiture or the prevents secured

selected goods or means of transport.



section 42a



(1) a party to the proceedings to ensure the selected product or transport

the resource is



and) the person for whom they were detected, the selected products



(b)) a person who has a right in rem to the secured selected products or

means of transport.



(2) the tax administrator shall issue, at the latest within 3 working days from the copy of the

the Protocol pursuant to § 42 para. 3 a decision on detention. The tax administrator in the

the decision saves the prohibition provided for by the selected goods or means of transport

a means to dispose of in any way.



(3) against the decision to ensure the selected product or transport

a resource may be appealed within 7 working days from the

delivery.



section 42b



Proceedings of selected products or secured by means of transport



(1) the tax administrator who decided to ensure the selected product or

means of transport, without delay, initiate proceedings, whose aim is to

demonstrate that the selected products have been treated in the ways set out in §

paragraph 42. 1 or 2 or whether a means of transport of such products

hauled.



(2) a participant in a proceeding on selected products or means of secured

resource are the persons referred to in article 42a of paragraph 1. 1.



section 42 c



Release of selected products or secured by means of transport



(1) the tax authority shall decide on the release of



and secured, the selected products) if it is established that it was not with them

treated in the ways set out in § 42 para. 1 or 2, or



(b)) means of transport if it is proved that with selected products

that this means of transport, must not be hauled ways

referred to in § 42 para. 1.



(2) the tax administrator may decide to release the means of transport,

If the value of the means of transport in a manifestly disproportionate to the amount of the tax,

that should be charged from the selected products that have been secured.



(3) garbage collection selected products or means of transport shall, without undue

delay, return to the person that has the selected products are found. If you cannot

selected products or means of transport this person back, back

to the owner. The tax administrator who decided to release the secured

selected goods or means of transport, shall draw up their return

Protocol.



section 42d



Forfeiture or the prevents secured selected products or transport

resource



(1) if the tax administrator decides to release the selected products or

means of transport, shall decide on the



and, in case of forfeiture) that is the owner of the goods or of the transport

the resource is unknown, or



b) prevents in other cases.



(2) the owner of the propadnutých or occupied by the selected products or

the means of transport is the State.



(3) with the propadnutými or claimed shall be disposed of in the manner selected products

laid down by specific legislation or ^ 68) these products are destroyed;

propadnuté or seized tobacco products shall be destroyed ever. The destruction of the

the selected products will be performed at the expense of the original owner, or

the person that has the selected products are found.



§ 42e



Reimbursement of costs



(1) to pay the costs for the storage of the products selected and secured

means of transport in the proceedings for the securing of selected products or

means of transport provides for the tax authorities not later than 120 days after the

the decision on confiscation or prevents the selected products or

the means of transport.



(2) pay the costs of the destruction or physical liquidation of selected

products prescribe the tax decision not later than 60 days from the date of

destruction or physical liquidation of these selected products.



(3) the reimbursement of the costs referred to in paragraphs 1 and 2 shall be payable not later than 30

days from the decision about prescribing the costs to be paid.



(4) the reimbursement of costs is the State budget revenue.



§ 43



The fine



If the tax is applied to ensure the payment of taxes, tax saved

the operators of the tax warehouse, an authorized recipient under section 22,

authorized pursuant to section 3 (b) to the sender. k) or a user to fine

the amount of 10% of the amount of collateral used to pay taxes, taxes.



PART TWO



GENERAL PROVISIONS ON PERMIT PROCEDURES



§ 43a



The authorisation procedure



The authorisation is issued by the tax authority only on the basis of an application for a

the authorization.



section 43b



Application for a permit



(1) the application for authorisation may only be made on a form issued by the

The Ministry of finance, or on the print output from a computer printer,

that has the information, the content and the arrangement of information identical with this form.



(2) the application for authorisation may be made electronically in the format and

published by the tax structure in a manner allowing remote

access.



(3) the form referred to in paragraph 1 must be clear which of the prescribed

the data stated in the permit, and can be changed



and) only at the request of the authorisation holder, or



b) ex officio.



(4) in an application for a permit is the petitioner must indicate



and the data needed for assessment) economic stability,



(b)) other prescribed data necessary for the management of taxes.



§ 43c



Conditions for admission



(1) the conditions for the issue of permits are



a) reliability,



(b)) no debts,



c) economic stability,



(d) permission to operate a business allowing) the performance of activities related to the

the permission and



(e)) the fact that the applicant is not in liquidation or in bankruptcy.



(2) reliability and completeness Conditions must comply with the



and) the petitioner and



(b)) in case the applicant is a legal person, also natural

a person who is a statutory body or a member of the statutory body


the appellant carries on business or statutory body or a member of

the statutory body of the applicant.



(3) the conditions for issue of an authorisation must be fulfilled at all times

the duration of the permit.



section 43d



The reliability of the



(1) for reliable for the purposes of this Act, the person shall be deemed to



and it is irreproachable and)



(b)) in the last 3 years has seriously violated the tax, customs

or accounting rules.



(2) the integrity, for the purposes of this Act, the person shall be deemed to

has not been lawfully convicted of a crime against property or for

economic crime, or it looks like he has not been convicted.



(3) If a legal person commits serious breaches of the tax, customs or

accounting rules, looking for the purposes of assessment of the fulfilment of the conditions

the reliability of the person who was at the time of this violation in this

legal entity statutory body or a member of the statutory body,

as if it is infringed.



section 43e



Demonstrating integrity



(1) if the person who must satisfy the condition of integrity,

a stranger, or a legal person who is not established in the territory of the United

States, proof that the integrity of the statement of evidence of criminal offences or

equivalent documents issued by a State,



and) whose is this person a citizen or in which they are established and



(b)) in the last 3 years this person was, or

resided continuously for longer than 3 months.



(2) if the person who must satisfy the condition of integrity, a

a citizen of the United States, which abstained in the last 3 years

continuously for more than 3 months in the territory of another State, proof of

the integrity of the statement of evidence of criminal offences or equivalent documents

issued by that State.



(3) a person who is or was a national of another Member State

than the United States or a person who has resided in another

Member State than in the Czech Republic may, in place of the documents referred to in

paragraph 1 or 2, used to demonstrate their integrity of another document.



(4) if the State does not issue the document referred to in paragraph 1 or 2, you can

replace the solemn statement made by the document before a notary or

authority in that State.



(5) a document referred to in paragraphs 1 to 4 shall be on the date of filing the application for

the permit issue older than 3 months.



(6) a person who shall fulfil the condition of integrity, the challenge

the tax authorities submit the document referred to in paragraphs 1 to 3, which is not

older than 3 months, within a period laid down by the tax authorities.



§ 43f



No debts



(1) for the bezdlužnou, for the purposes of this Act, a person who does not

recorded an outstanding balance with the exception of arrears for which it is enabled

waiting for his payment or distribution of its payment on installments,



and financial management authorities) in the Czech Republic,



(b)) with the authorities of the customs administration of the Czech Republic,



(c)) on the insurance, and the penalty on public health insurance, or



(d)) in the insurance and finance charges on social security and a contribution to

State employment policy.



(2) no debts referred to in paragraph 1 (b). (c)), and (d)) shall be demonstrated

certificates that are not older than 30 days before the date of filing the application for

the issue of permits.



§ 43 g



Economic stability



Economically stable is the one who produces the risk that fail to

payment obligations relating to the administration of the excise duty on

the basis of the



evaluation indicators of profitability), liquidity, financial stability,

activity and productivity assessed on the basis of data reported

the applicant or the authorisation holder or discovered by the tax,



(b)) other factors relevant for the assessment of this risk.



§ 43h



How to remove the doubt in the data in the application for a permit



(1) the tax administrator shall verify the information referred to in the proposal and in case of doubt

as to their accuracy or completeness shall invite the applicant to make the data

He explained, showed or said or changed, and at the same time lays down the

the period within which the applicant is obliged to do so.



(2) after the expiry of the time limit provided the tax control stops.



§ 43i



The decision on the application for a permit



(1) the tax administrator shall issue to the applicant a permit, subject to the

conditions for the issuance of this permit. Otherwise, the application for a

the authorization shall be refused.



(2) the tax authority shall decide on the application for authorisation within 60 days

from the date of the submission of this proposal, if appropriate, from the date of the removal of defects

or doubt as to the correctness or completeness of the information contained therein; in

particularly complex cases may extend this period closest to the

superior tax administrator. About this time limit the tax administrator

the applicant shall notify in an appropriate manner.



(3) the tax administrator in the permit



and the holder of the authorization) to perform an activity that is the subject of

the authorization,



(b) the claimant shall assign a registration number), if it has not been previously assigned,



(c) may impose additional terms) needed for tax administration, or day,

from which the following conditions must be met.



(4) the holder of the authorisation shall mention the registration number allocated in the

contact with the tax administrator.



§ 43j



The notification requirements of the authorisation holder



(1) if there is a change in the particulars that are specified in the authorization, and that

be given in the application for a permit, the permit holder is obliged to this

notify the tax within 5 days from the date of the occurrence.



(2) the holder of an authorisation shall within the time limit for the submission of the tax return to

income tax report the data needed for tax assessment

economic stability; This does not apply if, within 1 month from the communication

the information in the application for authorisation.



(3) the permit holder is obliged to challenge the tax administrator to notify the other

the information necessary for the administration of taxes.



(4) the notification obligation of the holder of the authorisation shall not apply to data

that's the tax administrator is unavailable, or whose change can

an automated way to discover from the registers and records, to which the

set up automated access; circuit of these data shall be published by the tax administrator

manner allowing remote access.



(5) the tax administrator shall verify the information referred to in the notice and in the case of

doubt as to their accuracy or completeness shall invite the holder of the authorization,

the information explained, showed or said or changed, and at the same time

set a time limit within which the holder of the authorization shall be obliged to do so.



§ 43k



Amendment of an authorisation



(1) the tax administrator, replacing any previous authorizations for new, if



and the holder of the authorization shall submit an application), in which it proposes to change the data to

that change can only occur on the basis of changes in the authorization,



(b)) other data changes that are specified in the authorization, or



(c)) in justified cases, amend or supplement the conditions required for the

tax administration laid down in the authorisation.



(2) to replace the existing authorizations for new tax administrator shall proceed only

If they are to continue to meet the conditions for the issue of permits.



(3) the justification of the new permit is only justified by the changes from

existing permit.



§ 43l



Cancellation of an authorisation at the request of



The tax administrator shall cancel the authorization on a proposal from the holder.



§ 43



Cancellation of an authorisation, ex officio



(1) if the tax authorities that the conditions for the release are not met

permit or the conditions required for tax administration of the permit,

shall invite the holder of the authorization to meet them in the tax administrator set

the time limit, if the nature of those conditions this meeting acknowledges and there is no

risk of default.



(2) the tax administrator shall cancel the authorization if



and the holder of the authorization to the call) the tax administrator does not provide in due time

compliance with the conditions referred to in paragraph 1,



(b)) are not subject to the conditions referred to in paragraph 1, to which the administrator

taxes of the holder to do so.



(3) the tax administrator shall cancel the permit because of non-compliance with the necessary conditions

for tax administration laid down in the authorization only if it is a

serious failure to comply with these terms and conditions.



(4) in determining the time limit to comply with the conditions for the issuance of authorization manager

tax shall take particular account of the authorisation holder to offending status

delete. For this purpose, the tax administrator may permit holder

by decision of the



a) wholly or partly limit the possibility to receive, produce or buy

selected products,



(b)) the obligation to provide additional collateral to save taxes in the amount of

the severity of the case; If the additional collateral

ensure the selected tax taxes way under this Act, may be above

the tax was determined over the statutory amount, or



(c)) to establish further conditions needed for tax administration.



(5) the decision referred to in paragraph 4 shall cease to be effective



and the date of notification of the new decision) pursuant to paragraph 4, by which the administrator

the tax was replaced by the present decision in accordance with paragraph 4, or



(b)), the date on which the proceeding is terminated on the abolition of the authorisation.



§ 43n



Deferral of revocation of authorisations



The tax administrator may, in justified cases, the decision to cancel the

the authorisation may provide that authorisation shall be repealed as from a certain date, and at the same time

can the holder of the authorisation until the authorisation is cancelled,



a) wholly or partly limit the possibility to receive, produce or buy

selected products,



(b)) to establish further conditions needed for tax administration.



§ 43




Termination of authorisation



The authorisation shall expire



and the end of the trial of the estate), or



(b) dissolution of the legal person).



§ 43p



Obligations related to the cancellation or termination of authorisation



(1) when a termination of authorization or to cancel it without compensation, are

the person who was the holder of that authorization, or its legal successor

obliged to perform in the presence of officials of the tax authorities within 5 days

inventory of selected products; This time limit can tax Manager

reasons worthy of special consideration extended up to 10 days.



(2) if there is a termination of authorisation of dissolution of the legal person, who does not have

legal successor, performs an inventory of stocks selected products Manager

the tax. The person concerned shall be required to provide an official person, who carries out the

This inventory, all reasonable and necessary assistance to resources

the effective implementation of this inventory.



(3) a person who is obliged to carry out an inventory of stocks selected products according to

paragraph 1 shall be obliged to file a tax return and pay the tax no later than

the following working day after expiry of the period to complete this inventory.



(4) the stocks of selected products is carried out on selected products



and) that were at the time of cancellation or termination of the permit listed for free

tax circulation, or



(b)) for which the date of dissolution or cancellation of the authorization was required to disclose

and pay the tax.



§ 43q



The use of collateral in the case of tax, cancellation or termination of authorisation



(1) when a termination of authorisation or cancellation without a refund,



and ensure the composition of the tax expires) or by bank transfer of funds

on deposit account and the secured amount shall be transferred to the payment of this tax,

or



(b)) in the event that the collateral is providing financial guarantees or tax

limited liability company, the tax administrator shall invite the issuer or guarantor of a financial guarantee to the

the payment of the outstanding balance for the tax.



(2) the overpayment resulting from the transfer referred to in paragraph 1 (b). and) until

than the last day of the due date occurs, the secured tax applied only to

payment of the payable tax assets on the same personal tax account.

If, subsequently, a vratitelný, the tax overpayment, it returns without

the application within 30 days of its occurrence.



PART THREE



SPECIAL PROVISIONS



TITLE I OF THE



TAX ON MINERAL OILS



§ 44



Tax payer from mineral oils



(1) the payer are also natural or legal persons to whom a

the obligation to declare and pay tax



and) when you use or sale of mineral oils as referred to in § 45 para. 1

and 2 that were not taxed or for which a lower tax rate has been applied

than the tax rate for that purpose, for the purpose for which it is

set a higher tax rate,



(b)) when you use or sell a mixture of mineral oils intended for drive

two-stroke engines in order to drive other than the two-stroke engines [§

paragraph 45. 2 (a). (b))],



(c)) when you use or sale of mineral oils as referred to in § 45 para. 3

for



1. drive motors,



2. heat production regardless of how the heat consumption (hereinafter referred to as "production

of heat "), or



3. production of a mixture referred to in § 45 para. 2,



(d)) when you use or sale of mineral oils as referred to in § 45 para. 5

for the propulsion engines



(e)) when you use or sale of mineral oils as referred to in § 45 para. 6

for the production of heat,



(f)) when you use or sell additives or fillers to mineral oils (§

paragraph 45. 7),



g) on the sale or transfer of waste oils listed in § 45

paragraph. 1 (b). (d)) that have not been taxed, for final consumption for propulsion

engines or for the production of heat, or



h) when using waste oils listed in § 45 para. 1 (b). (d))

have not been taxed for the propulsion engines or for the production of heat.



(2) the payer is not the person treated with mineral oil only

under section 58b.



§ 45



Subject to tax on mineral oils



(1) subject to tax such mineral oils:



and motor gasoline) listed under the nomenclature codes 2710 11 to 2710 11 41

59, gasoline, other than a motor under the nomenclature codes 2710 11 11

-2710 11 25 and 2710 11 90 (hereinafter referred to as "other gas") and air

fuel of the gasoline type listed under the nomenclature codes 2710 11 31

and 2710 11 70,



(b) the medium and heavy oil) gas oils listed under the nomenclature codes 27

up to 10 19 11 27 10 19 49,



c) heavy fuel oil under the nomenclature codes 27 10 19 51-27 10

19 69,



d) waste oils listed under the nomenclature codes 2710 91-2710 99,



e) liquefied petroleum gases and liquefied biogas for use,

offered for sale or used for propulsion engines or for other purposes

listed under 2711 12 11 to 2711 19 nomenclature codes with the exception of

liquefied petroleum gas and liquefied biogas referred to in

(f)), and (g)),



(f)) liquefied petroleum gases and liquefied biogas for use,

offered for sale or used for the production of heat listed under codes

2711 12 11 to 2711 19 nomenclature, or



(g)) liquefied petroleum gases and liquefied biogas for use,

offered for sale or used



1. for stationary engines,



2. in respect of plant and machinery used in construction, civil

Engineering and public works, or



3. for vehicles intended for use off the public roadway or vehicle,

that are not approved for use mainly on the public roads



listed under 2711 12 11 to 2711 19 nomenclature codes.



(2) subject to VAT are also



and any mixture of selected products) referred to in paragraph 1, and in this

paragraph,



(b)) a mixture of mineral oils containing petrol or petrol mixes with

mineral oil referred to in paragraph 1 or with substances which in the paragraph

1 not listed, with the exception of mixtures under letters d) and (e)), and

mixtures used to drive the two-stroke engines, unless it is a mixture of

containing other petrol,



c) mixture of mineral oils as referred to in paragraph 1 (b). (b)), intended as a

fuel for the propulsion diesel engines with metylestery rapeseed oil

meeting the criteria of the sustainability of biofuels, with the proportion of this

the methyl ester rapeseed oil must be at least 30% by volume of all

substances contained in the mixture,



(d) gasoline with alcohol) mixes by a fermentation anhydrous oddly denatured or

alcohol denatured anhydrous, in General, by a fermentation ^ 35) that contain at least

90% of the volume of gasoline and a maximum of 10% by volume of ethyl alcohol fermentation

Oddly denatured ethyl alcohol anhydrous or fermented anhydrous in General

denatured ^ 35), while the oxygen content may not exceed 3.7%

by weight,



(e) gasoline with ethyl)-tertiary-butyl-ether produced from ethyl alcohol fermentation

Oddly denatured ethyl alcohol anhydrous or fermented anhydrous in General

denatured ^ 35), which contain at least 78% of the volume of gasoline and

not more than 22% by volume of ethyl-tertiary-butyl-ether, including nezreagovaného

ethyl alcohol in the manufacture of ethyl-tertiary-butyl-ether,



(f)) any mixture intended for use, offered for sale or used

for the propulsion engines or for the production of heat that are the purpose of use

equivalent to a mineral oil referred to in paragraph 1,

the exception of the mixtures referred to in subparagraphs (a) (b)) to e) and g) and m),



g) mixtures of mineral oils with alcohol anhydrous oddly by a fermentation

methylated or denatured ethyl alcohol anhydrous, in General, by a fermentation ^ 35)

not listed in subparagraphs (a) (d)), e), l) and m), containing not more than 95%

Vol. of alcohol fermentation of anhydrous ethyl alcohol, denatured or oddly

the fermentation of anhydrous denatured in General ^ 35), intended for use, offered

for sale or used for the propulsion of the engines,



h) mixture of gasoline with ethyl-tertiary-butyl-ether produced from ethyl alcohol fermentation

Oddly denatured ethyl alcohol anhydrous or fermented anhydrous in General

denatured and denatured ethyl alcohol anhydrous oddly by a fermentation or

alcohol denatured anhydrous, in General, by a fermentation ^ 35) at the same time, so that

the total oxygen content does not exceed 3.7% ^ 35a)

contain at least 78% of the volume of gasoline and not more than 22% vol.

mixtures of ethyl-tertiary-butyl-ether, including nezreagovaného of ethyl alcohol in the production

ethyl-tertiary-butyl-ether and alcohol fermentation of anhydrous strangely

denatured alcohol or denatured anhydrous generally fermented ^ 35),



I) mixtures of gasoline and other oxygen of biological origin ^ 35a)

so that the total does not exceed 3.7 oxygen content% by weight; the share of

gasoline in this mixture shall be at least 78% vol.,



j) mineral oil mixtures referred to in paragraph 1 (b). (b)), intended as a

fuel for the propulsion diesel engines with metylestery of fatty acids

referred to under code 3824 90 99 nomenclature, with the proportion metylesterů

fatty acids must not be more than 7% by volume of all substances in the

the mixture contained,



the heavy gas oils) mixes with water, containing 9 to 15%

the weight of the water intended for use, offered for sale or used for

propulsion engines



l) mixture of mineral oils with alcohol anhydrous oddly by a fermentation

meeting the sustainability criteria for biofuels denatured or rubbing alcohol

anhydrous denatured by a fermentation generally meeting the sustainability criteria

biofuels not listed in subparagraph (a) m) that contain at least 70% and not more than

85% by volume of ethyl alcohol fermented oddly denatured anhydrous

meeting the sustainability criteria for biofuels or ethyl alcohol fermentation


anhydrous denatured in general meeting the sustainability criteria

biofuels, which are equivalent to the use of mineral oils

referred to in paragraph 1 (b). and correspond to the relevant technical)

standard ^ 35b), intended for use, offered for sale or used for

propulsion engines



m) mixtures of mineral oils with alcohol anhydrous oddly by a fermentation

meeting the sustainability criteria for biofuels a methylated not listed in

(d)), (e)), i) or l) containing not more than 95% vol.

alcohol fermentation of anhydrous oddly denatured and which are to

use the equivalent mineral oils as referred to in paragraph 1 (b). (b)), and

match the appropriate technical standard ^ 35 c), intended for use, offered for

sale or used for the propulsion of the engines, or



n) heavy fuel oil mixtures referred to in paragraph 1 (b). (c))

mineral oils referred to in points (a)) and m) or mineral oil

referred to in paragraph 1 (b). (b)), intended for use, offered for sale

or used to drive the engine.



(3) subject to VAT are also mineral oil listed under the codes

nomenclature



1507-1518), if they are intended for propulsion engines for heat production

or for the manufacture of mixtures referred to in paragraph 2,



(b)) 2707,



(c)), 2709



2710 19 71 to 2710 19 99 (d)),



(e)) and 2714, 2715



2901 and 2902 f),



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) 3403,



I) 3811,



j) 3817, or



k) 3824 90 99 are intended for propulsion engines for heat production

or for the manufacture of mixtures referred to in paragraph 2.



(4) mineral oils in accordance with paragraph 3 occurs when the release for free

the obligation of tax tax circulation to declare and pay only if they are

intended for use, offered for sale or used for the propulsion of the engines,

for the production of heat or for the manufacture of mixtures referred to in paragraph 2.



(5) subject to VAT are also all the products that are listed in the

paragraphs 1 to 3, intended for use, offered for sale or used

for the drive motors. This does not apply to products which are the subject of

tax on natural gas and some other gases and subject to tax from the

solid fuels.



(6) subject to VAT are also all the products listed under the codes

2701 to 2715 nomenclature, with the exception of products that are subject to tax

from natural gas and some other gases and subject to tax from fixed

fuels, and with the exception of mineral oils in accordance with paragraphs 1 and 3, designed to

use, offered for sale or used for the production of heat.



(7) subject to VAT are also products intended for use, offered for

sale, or used as an ingredient or filler (additives) to the

mineral oils intended for use, offered for sale or

used to drive the motors with the exception of products that absorb water from the

mineral oils in tanks and fuel systems.



(8) an entity which purchases the liquefied petroleum gases referred to in paragraph 1

(a). e), (f)) or g) is obliged before their introduction into the

free tax circulation to the seller in writing of the purpose for which

These gases will be used. To do so, subject these gases the rate

tax determined for these gases intended for use, offered for sale

or used to drive the engine. The same obligation also applies to

the transferee or person for transferee or purchaser

liquefied petroleum gas temporarily takes. This provision shall not apply

for liquefied petroleum gases in pressure containers weighing charges for

40 kg.



(9) Liquefied petroleum gases referred to in paragraph 1 (b). e), (f) or (g)))

must not be stored together in the same tank, if this

tray for common storage is not a tax warehouse. Individual

trays, which are liquefied petroleum gases referred to in paragraph 1

(a). e), (f)) or g) separately stored must be technologically

separated and should not be linked. Liquefied petroleum gases listed

in paragraph 1 (b). (e)), f) and (g)) subscribed from trays in the liquid phase

may be stored only in the tray firmly associated with the countries, which is

used in accordance with the building Act ^ 35d) If this law does not

otherwise (section 59 para. 10). This restriction does not apply for liquefied petroleum gases

referred to in paragraph 1 (b). f) and (g)) stored in pressurized containers

mass of the contents of up to 40 kg and for liquefied petroleum gases listed in

paragraph 1 (b). f) and (g)), which have not been bought or obtained for other

the sale.



(10) the Technological Department of liquefied petroleum gases

means such an adjustment when



and from the stack,) which are stored liquefied petroleum gases

referred to in paragraph 1 (b). (f)), these gases cannot be issued over

fuel dispenser or filling equipment for issuing liquefied petroleum

gases referred to in paragraph 1 (b). (e)), or (g)), or



(b)) from the stack, in which are stored liquefied petroleum gases

referred to in paragraph 1 (b). (g)), these gases cannot be issued over

fuel dispenser or filling equipment for issuing liquefied petroleum

gases referred to in paragraph 1 (b). (e)).



(11) mineral oils consumed in the cogeneration units, i.e.. in

devices that produce heat and decentralised electricity

at the same time, are considered as mineral oils used for the production of heat.



(12) For the production of mineral oils shall not be



and mixing of mineral oils already) referred to into free tax circulation in

standard tanks of motor vehicles (§ 63 para. 2)

petrol stations ^ 10a)



b) mixing of mineral oils already put into free tax circulation

in the storage tanks of petrol stations ^ 10a), if it is a

mineral oil in respect of which the excise duty has already been paid and the

the tax rate is lower than the tax rate resulting from the mixture, or if this

the resulting mixture does not contain mineral oils, for which you can claim

tax refund pursuant to § 54 para. 3.



§ 46



The emergence of the mineral oil tax obligations to declare and pay



(1) the obligation to declare and pay tax there is also



and the date of application or sale) of mineral oils as referred to in § 45 para. 1

and 2 that were not taxed or for which a lower tax rate has been applied

than the tax rate for that purpose, for the purpose for which it is

set a higher tax rate,



(b) the date of application or sale) with a mixture of mineral oils intended for drive

two-stroke engines in order to drive other than the two-stroke engines,



(c) the date of application or sale) of mineral oils as referred to in § 45 para. 3

for



1. drive motors,



2. heat production, or



3. production of a mixture referred to in § 45 para. 2,



(d) the date of application or sale) of mineral oils as referred to in § 45 para. 5

for the propulsion engines



(e) the date of application or sale) of mineral oils as referred to in § 45 para. 6

for the production of heat,



(f) the date of application or sale) of the products referred to in § 45 para. 7 as a

additives or fillers to mineral oil, if these products were

obtained untaxed or tax rate is lower than the tax rate

established for the mineral oil,



g) date of sale or free transfer of waste oils listed in §

paragraph 45. 1 (b). (d)) that have not been taxed, for final consumption for

propulsion engines or for the production of heat, or



(h) the use of waste oils) the day referred to in § 45 para. 1 (b). (d)),

that have not been taxed for the propulsion engines or for the production of heat.



(2) the obligation to declare and pay tax does not arise in the cases under section 58b.



§ 47



Mineral oil tax base



(1) the taxable amount is the amount of mineral oil, expressed in 1 000

litres at a temperature of 15 ° c. This does not apply to heavy fuel oils according to § 45

paragraph. 1 (b). (c)) and for liquefied petroleum gas, which is the basis of taxation

the quantity expressed in tonnes net weight.



(2) for the calculation of taxes is crucial quantity of mineral oils in

the time when the obligation to declare and pay tax.



(3) calculated the amount of mineral oils, for which the tax

duty, shall be rounded to two decimal places.



§ 48



Rates of tax on mineral oils



(1) the rates of tax are set out as follows:

+--------------+------------------------------+------------------+

| Code | Text | The tax rate |

| nomenclature | | |

+--------------+------------------------------+------------------+

| 2710 | motor gasoline | |

| | other gasoline | |



| | and air fuel | |

| | gasoline type by | 12 840 Eur/1000 l |

| | § 45 para. 1 (b). a) | |

| | lead content | |

| | in 0.013 g/l including | |

| +------------------------------+------------------+



| | motor gasoline | |

| | other gasoline | |



| | and air fuel | 13 710 Eur/1000 l |

| | gasoline type by | |

| | § 45 para. 1 (b). a) | |

| | lead content | |

| | over 0.013 g/l | |

| +------------------------------+------------------+



| | medium oils and hard | |

| | gas oils | 10 950 Eur/1000 l |

| | pursuant to § 45 para. 1 (b). (b)) | |




| +------------------------------+------------------+

| | heavy fuel oils by | |

| | § 45 para. 1 (b). c) | 472 Eur/tonne |



| +------------------------------+------------------+

| | waste oils by | |

| | § 45 para. 1 (b). d) | 660 Eur/1000 l |



+--------------+------------------------------+------------------+

| 2711 | liquefied petroleum gases | |

| | pursuant to § 45 para. 1 (b). e) | 3 933 Eur/tonne |

| +------------------------------+------------------+

| | liquefied petroleum gases | |

| | pursuant to § 45 para. 1 (b). f) | 0 Eur/tonne |

| +------------------------------+------------------+

| | liquefied petroleum gases | |

| | pursuant to § 45 para. 1 (b). g) | 1 290 Eur/tonne |



+--------------+------------------------------+------------------+



(2) a mixture of mineral oils as referred to in § 45 para. 2 (a). and) is taxed

same rate as mineral oil listed in § 45 para. 1, which

characteristics and to use the most.



(3) a mixture of mineral oils as referred to in § 45 para. 2 (a). (b)), which

contain petrol containing lead in 0.013 g/l including the tax rate

12 840 Eur/1000 l.



(4) a mixture of mineral oils as referred to in § 45 para. 2 (a). (b)), which

contain petrol containing lead above the 0.013 g/l, is taxed at a rate 13 710

EUR/1000 l.



(5) a mixture of mineral oils as referred to in § 45 para. 2 (a). (c)) shall be taxable

rate 7 665 Eur/1000 l.



(6) the mixture of petrol referred to in § 45 para. 2 (a). (d)), and (e)), which contain

petrol with a lead content in 0.013 g/l including are taxable rate 12 840

EUR/1000 l.



(7) the mixture of petrol referred to in § 45 para. 2 (a). (d)), and (e)), which contain

petrol with a lead content above 0.013 g/l, is taxed at a rate 13 710 Eur/1000

(l).



(8) a mixture of mineral oils as referred to in § 45 para. 2 (a). (f)) is taxed

same rate as mineral oil listed in § 45 para. 1, which

characteristics and to use the most.



(9) a mixture of mineral oils as referred to in § 45 para. 2 (a). g) is taxed

same rate as mineral oil listed in § 45 para. 1, which

characteristics and to use the most.



(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.



(11) the Products referred to in § 45 para. 5 and 6 are taxed at the same rate as

mineral oil listed in § 45 para. 1, which the characteristics and purpose of the

use the most.



(12) the product used as an ingredient or filler for mineral oils

is taxed the same rate as mineral oil, for which they are intended.

If these products are intended as an ingredient or filler into two or

more mineral oils, for which a different rate of tax is fixed,

taxed at the higher tax rate.



(13) the mixture of petrol referred to in § 45 para. 2 (a). h) and (i)), which contain

petrol with a lead content in 0.013 g/l including are taxable rate 12 840

EUR/1000 l.



(14) the mixture of petrol referred to in § 45 para. 2 (a). h) and (i)), which contain

petrol with a lead content above 0.013 g/l, is taxed at a rate 13 710 Eur/1000

(l).



(15) a mixture of mineral oils as referred to in § 45 para. 2 (a). (j)) is taxed

the same rate as mineral oil listed in § 45 para. 1 (b). (b)).



(16) a mixture of heavy gas oils with water referred to in § 45 para. 2 (a).

k) is taxed the same rate as mineral oil listed in § 45 para.

1, which is the purpose of the use of most properties.



(17) a mixture of mineral oils as referred to in § 45 para. 2 (a). l) is taxed

rate 12 840 Eur/1000 l.



(18) a mixture of mineral oils as referred to in § 45 para. 2 (a). m) is taxed

rate 10 950 Eur/1000 l.



(19) a mixture of mineral oils as referred to in § 45 para. 2 (a). n) is taxed

rate 10 950 Eur/1000 l.



§ 49



Exemption from tax on mineral oils



(1) are exempt from tax mineral oil listed in § 45 para. 1, 2, and

6 used for purposes other than the propulsion engines or the production of heat. From

taxes are not exempt as follows



and) other gasoline,



b) mineral oils used for the Mineralogical processes or in the

metallurgical processes.



(2) are exempt from tax the other gasoline, when they are used for

the purpose of the production of products which are not subject to tax. In the application of

the claim to exemption, the purchaser shall submit to the seller the card

a trade licence for the production and importation of chemicals and

chemical products. If he fails to do so, the claim to exemption

ceases to exist.



(3) for the purposes of Mineralogical practices of this Act, the

technological processes mentioned in the classification NACE code (C) 23 "production

other non-metallic mineral products



(4) by metallurgical processes for the purposes of this Act, the heat

processing of ores and their concentrates, as the output from this product

activities and the production of the metals listed in the classification NACE under Code C 24

"manufacture of basic metals".



(5) are exempt from tax mineral oil listed in § 45 para. 1, 2, and

3 consumed on premises for production of selected products under section

19 para. 2 (a). and), in which they were produced or processed. This

the exemption does not apply to the consumption of these mineral

oils for purposes not related to the production, especially for the drive

motor vehicles.



(6) the exemption shall be air fuel gasoline type

listed under the nomenclature codes 2710 11 31 or 2710 11 70 or Jet

the fuel referred to under code 2710 19 21 nomenclature used as motor fuel

mass air transport, aerial work, testing, repair or maintenance

the aircraft, with the exception of mineral oils used for private

recreational flying.



(7) private pleasure-flying for the purposes of this Act, the

use of an aircraft by its owner or a legal or natural person,

who is entitled to use either through hire or otherwise

other than for business purposes, in particular other than for the carriage of

passengers or goods, for the provision of services by aircraft for reward or

for the purposes of public authorities.



(8) are exempt from tax mineral oil listed in § 45 para. 1

(a). (b)) or § 45 para. 2 (a). (j), used for the production of heat or as a

fuel for cruises the waters on the territory of the Czech Republic,

including the tax in the Czech Republic on the territory of another tax

a Member State or from another Member State cruises to the tax territory

Of the Czech Republic. This exemption does not apply to mineral oils

used for private pleasure craft.



(9) private pleasure craft for the purposes of this Act, the

any craft used by its owner or the natural or

an individual who is entitled to use them otherwise than for the purposes of

business or for the needs of public authorities.



(10) are also exempt from tax, a mixture of mineral oils and alcohol

the fermentation of anhydrous oddly denatured ^ 35) which meets the criteria

the sustainability of biofuels referred to in § 45 para. 2 (a). m) used as a

the tested fuel for motor vehicles within the selected

approved pilot projects referred to in paragraph 3 (b). r).



(11) are also exempted from tax, mineral oil up to the amount

technically justified actual production losses and losses during transport and

storage. The tax is authorized to assess whether losses incurred in

the production of mineral oils correspond to the nature of the activities of the payer and

the usual amount of losses of other taxpayers in the same or similar activities, and the

modify the difference in tax base.



(12) the amount of technically justified losses during transportation and storage

mineral oils, including their storage in the enterprise for the production of

selected products and the method of their calculation laid down detailed legal

prescription.



(13) are exempt from tax or metylestery etylestery fatty

acids referred to under code 3824 90 99 nomenclature which meet the

sustainability criteria for biofuels and that are intended for use, offered

for sale or used for propulsion engines.



(14) are exempt from tax under the codes of vegetable oils

the nomenclature of 1507 to 1518, which meet the criteria of sustainability

biofuels and that are intended for use, offered for sale or

used for the propulsion of the engines.



(15) shall be exempt from the liquefied biogas referred to under code

the nomenclature of 2711 19, which is subject to tax pursuant to § 45 para. 1 (b).

(e)) and the sustainability criteria for biofuels.



(16) are exempt from tax on mineral oils produced from

non-food parts of the biomass or bio-waste, which

using the corresponding mineral oils as referred to in § 45 para. 1 (b). and)

or (b)), or mixtures referred to in § 45 para. 2 (a). l) that meet the

sustainability criteria for biofuels and that 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).



§ 50



Transport of mineral oils exempt from taxes on the territory of the United

of the Republic of



(1) mineral oils exempt from tax pursuant to § 49 can be transported only



and from a tax warehouse to the user),




(b)) from one user to another user,



(c)) when the user imports



d) from one branch to another branch of the same

the user,



(e)), from the producer to the user; This applies only to waste oils which are exempted

from tax pursuant to § 49 paragraph 1. 1, or



(f)), from the user to a tax warehouse if the user returns the mineral

oil in the tax warehouse from which have been put into free tax

circulation due to the settlement of claims of defects of these mineral oils,

because of their repeated failure by the user or due to their processing

in the tax warehouse due to contamination or unintentional mixing.



(2) the transport of mineral oils, which are exempt from tax pursuant to

§ 49 paragraph 1. 1, 2, 6 and 8, the sender must provide

ensure the tax in the manner referred to in section 21, in the amount of the tax which would be

He was obliged to admit and pay if those mineral oils were not

exempt from the tax. If the operator is the consignor tax warehouse,

that provide secure tax for operating a tax warehouse §

21, that security may be used for the provision of security for the tax

transport of mineral oils. About how to use ensure the tax for the operation of the

tax warehouse for the transport of mineral oils tax administrator decides to

the locally competent tax warehouse. The tax administrator may, at the request of the

the sender's consent to ensure it provided the carrier or

the owner of such mineral oils, unless the carrier or their

the owner agrees in writing. This provision does not apply to mineral oils

exempt from tax pursuant to § 49 paragraph 1. 1, if they are transported

legal or natural persons mentioned in § 53 para. 4 (a). 5 (b).

and), and waste oils exempt pursuant to § 49 paragraph 1. 1.



(3) in the carriage of liquefied petroleum gas in accordance with § 45 para. 1 (b). (e)),

(f)) and g) exempt shall be ensured in the way described in tax

section 21 in the amount of tax that would have to be awarded and paid, as if

These gases were intended for the propulsion of the engines.



(4) the sender is obliged before the start of the transport of mineral oils

exempt, inform the administrator about this tax, which is locally

the competent according to the place begin transport. If the condition is met

ensure the taxes referred to in paragraph 2 or 3, and mark the selected condition

products according to § 26 para. 7 the tax, which has territorial jurisdiction

According to the place of commencement of transportation, has no objection to begin shipping the objections,

the sender can start the transport. The tax administrator may set a time limit to

that right is to be terminated, and the route to be mineral

oil transported.



(5) the tax referred to in paragraph 4 shall be entitled to decide that the

start of transport can issue an employee of the sender.



(6) If during the transport of mineral oils exempt

destination or recipient, the sender is required to promptly notify the

This change in the tax administration referred to in paragraph 4. The sender is also

obliged to ensure, without delay, record the changes in the document referred to in paragraph 6.



(7) mineral oils transported pursuant to paragraph 1 must be

transport immediately placed in the premises designated in the authorization to

the adoption and use of the selected products is exempt from tax. If it has been

furnished to secure the transport of mineral oils in accordance with paragraph 2,

tax releases ensure tax within 5 working days from the date when the

proof of tax exemption (section 6) confirmation

adoption of the selected products by the user.



(8) waste oils listed in § 45 para. 1 (b). d) transported

nonentrepreneurial natural person, legal or natural person who is

sold or free passes for final consumption, can be transported without

proof of exemption from tax pursuant to § 6.



§ 51



Demonstrate the taxation of mineral oils



(1) in the tax document pursuant to § 5 para. 2, in the proof of sale referred to in § 5

paragraph. 3 or in the transport document in accordance with § 5 para. 4 must also be specified

nomenclature code of mineral oil to which the document relates; in the tax

the document specified in § 5 para. 2 must also be given the amount of mineral

the oils in the broken down by each of the rates of excise duty. If there is a

destination of the pumping station must be in the transport document in accordance with § 5

paragraph. 4 noted its registration number, if it has been the Ministry of industry and

Commerce allocated.



(2) the transport of mineral oils marked and treated in accordance with section

the fifth or sixth marked under this section must be in a tax document

According to § 5 para. 2, in the proof of sale referred to in § 5 para. 3 or in a document

transport according to § 5 para. 4 stated that these oils are označkovány and

colored according to the part of the fifth or sixth, according to section označkovány.



(3) in the carriage of liquefied petroleum gas referred to in § 45 para. 1

(a). f) and (g)) Besides their taxation shows the tax document pursuant to

§ 5 para. 2, of the document of sale referred to in § 5 para. 3 or the document of transport

According to § 5 para. 4 also provide proof of tax under section 60(1). 10.



§ 52



Proof of lawful the acquisition of mineral oils exempt



(1) when showing the authorized the acquisition of mineral oils exempted

from tax pursuant to § 6 of the mineral oils exempt pursuant to §

paragraph 49. 5 proof of tax exemption is not required.



(2) in the proof of exemption from tax pursuant to § 6 paragraph 1. 2 must be given

also the nomenclature code of mineral oil, which this document refers to.



(3) the transport of mineral oils according to § 50 para. 1 (b). (d)), the data

quoted in proof of exemption from tax pursuant to § 6 paragraph 1. 2 (a). a) and b)

match.



(4) in the transport of mineral oils exempt from tax and tagged and

coloured according to the part of the fifth or sixth marked under this section must be

in the proof of exemption pursuant to § 6 paragraph 1. 2 stated that these oils have been

označkovány and colored by part five or označkovány under this section

the sixth.



§ 52a



Authorization to receive and use of mineral oils exempt



(1) mineral oils exempt, on the basis of a final

authorization to receive and use of mineral oils exempt

also sell to the person who



and is the holder of the authorization), or



(b)) is entitled to receive and use of mineral oils exempt without

of this permit.



(2) in the case where a will replace the existing authorization to receive and

the use of mineral oils exempt from the new tax, such

mineral oils receive, enjoy or sell on the basis of the new

permission from the date of its notification.



(3) for the free transfer of waste oils, that are subject to tax

pursuant to § 45 para. 1 (b). (d)), paragraph 1 shall apply mutatis mutandis.



(4) mineral oil listed in § 45 para. 2 (a). m), which are

exempt under § 49 paragraph 1. 10 or pursuant to § 49 paragraph 1. 16, not under

paragraph 1 to sell.



§ 53



Handling of mineral oils exempt transactions from VAT without permission to

the adoption and use of mineral oils exempt



(1) mineral oils exempt from tax pursuant to § 49 paragraph 1. 5, 6, 8, 13 to

15 and section 63 can receive and use without authorization to receive and use

mineral oils exempt if they are not accepted for

resale.



(2) the operator of a tax warehouse is authorised to receive and use without

authorization to receive and use of mineral oils exempt



and) waste oils exempt from tax pursuant to § 49 paragraph 1. 1,



b) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 if it is

accepts the reasons given in § 50 para. 1 (b). (f)).



(3) the user is entitled to resell or transfer the waste oils listed in

§ 45 para. 1 (b). (d)), in quantities of less than 10 000 l per 1 calendar

a year without a permit to the adoption and use of mineral oils exempt

from the tax, if these oils made or incurred in its activities.



(4) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 in unit

packaging of a capacity not exceeding 20 litres can be within the framework of the business activity

to receive and sell without authorization to receive and use of mineral

the oils which are exempt only for sale to the final

to the consumer.



(5) the final consumer is entitled to receive without authorization to receive and

the use of mineral oils exempt mineral oils

exempt



and according to § 49 paragraph 1). 1 in unit packaging of a capacity not exceeding 20 litres

outside the scope of their business activities,



(b)) pursuant to § 49 para. 13 to 15 that petrol stations are packed in

standard tanks of motor vehicles.



(6) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 designed to

use or used as samples for laboratory purposes can be received and

to use without the authorization of the adoption and use of mineral oils

exempt from the tax.



§ 53a



Evidence of mineral oils exempt



To keep a register under section 40 shall not apply to the cases referred to in §

53 para. 1 to 4, with the exception of users who accept and use

mineral oils according to § 53 para. 1 in quantities of more than 10 000 l

one calendar year.



§ 54



Tax refund from mineral oils to the payer




(1) the entitlement to tax refund claims payer in the manner laid down in § 14

paragraph. 5, and within the time limit set out in section 16. If within that period he was not entitled

tax refund applied, although it could be exercised, the right to a refund

the tax ceases to exist, and this time limit cannot be extended nor can you enable return in

the previous state.



(2) entitlement to the refund is acquired by the operators of a tax warehouse



and the date on which it shall take) to the revision or modification of mineral oil tax

contaminated or accidentally mixed,



(b) the date of receipt of the taxed) mineral oils which enter as

material produced or processed mineral oils,



(c)) date of receipt of the taxed mineral oils intended for technological

purposes directly related to the production,



(d)) the date on which accepts mineral oil tax, which put into free

tax circulation and which has not yet been sold,

no later than the second working day after the date of their entry into free tax

circulation;



mineral oils are referred to those days once again listed in the mode

conditional exemption from the tax.



(3) the output of mineral oils as referred to in § 45 para. 2 (a). l)

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. Tax returns in the amount corresponding to the tax calculated from the amount of

fermented alcohol denatured anhydrous oddly satisfying the criteria

the sustainability of biofuels and alcohol fermentation of anhydrous in General

denatured ^ 35) meeting the sustainability criteria for biofuels

contained in mineral oil.



section 55



Tax refund from mineral oils to persons using these oils in

mineralogical and metallurgical processes procedures



(1) the entitlement to the refund is acquired to the person who has purchased for the price including

taxes, produced for own consumption or adopted in the conditional mode

mineral oil tax exemption referred to in § 45 para. 1, 2, 3 or 6

and proven these mineral oils used for the Mineralogical processes

or in the metallurgical processes; This does not apply to the person that was

tax under section 15, 15a, 56 or 56a.



(2) mineral oils under paragraph 1, which are the subject

marking and colouring of selected mineral oils, entitlement to

refund only if such mineral oils have been proven to

označkovány and colored by part five. Mineral oils according to the

paragraph 1, which are the subject of tagging some of the other

mineral oils, is entitled to a refund only if these

mineral oils have been proven in accordance with section označkovány of the sixth.



(3) a person entitled to a refund in accordance with paragraph 1, for the

the purpose of the taxpayer's position without the obligation to register.



(4) entitlement to a refund of taxes created the day of consumption of mineral oils in

mineralogical processes or metallurgical processes.



(5) the tax returns in the amount of tax that was included in the price of mineral

oils or which corresponds to the amount of the tax attributable to mineral oils

made or received in the regime of conditional exemption from the tax.



(6) the entitlement to the refund shall carry a tax document or proof of

the sale and registration of purchase and consumption. In the exercise of the right to a refund

the tax is the person to prove that mineral oils that were used

referred to in paragraph 1 can no longer be used for the propulsion of the engines, the production of heat

or the production of mixtures according to § 45 para. 2. in the case when the person uses to

the Mineralogical processes or mineral in metallurgical processes

oils that himself or dyed and branded the tax

warehouse, proof that the right to a refund an internal document.



(7) On the proof of purchase, which is at the request of the seller shall be obliged to

issue no later than the following working day after the date of submission of the application,

the following particulars must be provided:



and company or business name), the registered office or place of residence and tax

the identification number or date of birth of the seller,



(b) the business name or name), address, and tax identification number

the buyer,



(c) the quantity of mineral oils) in the units pursuant to § 47 para. 1, their

the commercial designation and nomenclature code,



d) rate of excise duty applicable on the date of putting into mineral oil

free tax circulation



(e) the total amount of excise duty),



f) release date proof of sale,



(g)) the document number for the sale.



(8) on an internal document shall bear the following particulars:



and company or business name), address, and tax identification number

the manufacturer,



(b) the quantity of mineral oils) in the units pursuant to § 47 para. 1, their

the commercial designation and nomenclature code,



(c)) rate of excise duty applicable on the date of putting into mineral oil

free tax circulation



(d) the total amount of excise duty),



(e) the date of issue of an internal document),



(f) the internal number of the document).



(9) the right to a refund can be claimed in the tax return for the first time in 25.

day of the month following the month in which entitlement to a refund of tax

originated, but no later than 6 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a refund of tax

applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended

or, you cannot enable the return to the previous state. If the assessment of the

claim for refund of the tax overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(10) additional tax return to increase entitlement to tax refund can be

submitted no later than 6 months from the date on which the right to a refund could

be applied for the last time. If within that period there was no additional tax

Declaration is lodged, eligibility for refunds shall be extinguished and this deadline cannot be

extend or unable to enable the return to the previous state.



§ 56



Tax refund from mineral oils to persons using these oils for

heat production



(1) the entitlement to the refund is acquired to legal and natural persons who

the deal for the price, including tax, produced for own consumption or

take in the conditional mode, the mineral oil tax exemption under section

paragraph 45. 1 (b). (b)) listed under the nomenclature codes 2710 19 41 to 2710 19

49 (hereinafter referred to as "heating oil") that have been shown to be used by them for the

heat and that have been proven označkovány and colored by

part five, if they are the subject of tagging and coloring of the selected

mineral oils. This provision shall not apply to persons who have been

returned to the tax on fuel oil purchased under section 15, 15a or 55.



(2) entitlement to the refund is acquired also the legal and natural persons,

they have bought at a price, including tax, produced for own consumption or

take in the conditional mode, the mineral oil tax exemption under section

paragraph 45. 3 or other gasoline (hereinafter referred to as "heating oil") and demonstrably

These fuel oils used for the production of heat. It does not apply to mineral

the oils referred to in § 45 para. 3, for that is when they are used for

heat production established pursuant to § 48 para. 10 the same tax rate as for

mineral oil listed in § 45 para. 1 (b). c). the claim for tax refund

There is no person to whom the tax was returned pursuant to § 55.



(3) entitlement to the refund is acquired also to legal or natural persons,

that obarvily and označkovaly as part of the fifth fuel oils as referred to in

paragraph 1 or 2 in the tax warehouse and demonstrably these fuel oils

used for the production of heat.



(4) legal and natural persons, who are entitled to a refund of tax,

for this purpose, have the status of tax subjects without obligations

Register.



(5) the right to a refund begins on the day the consumption of heating oil for the production of

heat.



(6) the tax returns in the amount of tax that was included in the price of purchased

heating oil, or that corresponds to the amount of the tax attributable to the heating oil

made or received in the regime of conditional exemption from tax, reduced

about 660 Eur/1000 litres.



(7) the entitlement to the refund shall be demonstrated by proof of sale and registration of

purchase and consumption conducted by the buyer. In the case where legal and natural

the person shall apply to the production of heat heating oil that they themselves produced or

obarvily and označkovaly in the tax warehouse, proof that the right to a refund

tax internal document.



(8) On the proof of purchase, which is at the request of the seller shall be obliged to

issue no later than the following working day after the date of submission of the application,

the following particulars must be provided:



and company or business name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the purchaser,



(c) the quantity of fuel oil in) volumes, their business

designation and nomenclature code,



d) rate of excise duty applicable on the date of putting the heating oil for free

tax circulation,



(e) the total amount of excise duty),



f) release date proof of sale,



(g)) the document number for the sale.



(9) on an internal document shall bear the following particulars:



and company or business name), address, and tax identification number

the manufacturer,



(b) the quantity of fuel oil in) volumes, their business

designation and nomenclature code,



(c)) rate of excise duty applicable on the date of putting the heating oil for free

tax circulation,




(d) the total amount of excise duty),



(e) the date of issue of an internal document),



(f) the internal number of the document).



(10) the right to a refund can be claimed in the tax return for the first time to

25. the day of the month following the month in which entitlement to a refund of tax

originated, but no later than 6 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a refund of tax

applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended

or, you cannot enable the return to the previous state. If the assessment of the

claim for refund of the tax overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(11) the additional tax return to increase entitlement to tax refund can be

submitted no later than 6 months from the date on which the right to a refund could

be applied for the last time. If within that period there was no additional tax

returns submitted, eligibility for refunds shall be extinguished and this deadline cannot be

extend or unable to enable the return to the previous state.



(12) detailed implementing legislation sets out the method for calculating the asserted

the right to a tax refund, and the manner and conditions of keeping records on purchases and

consumption of fuel oil provided for in paragraphs 7 to 9.



section 56a



Refunds from other petrol



(1) the entitlement to the refund is acquired to legal and natural persons who

the deal for the price, including tax, produced for own consumption or

they have taken the conditional exemption scheme other petrol and

demonstrably these gasoline for use in commercial activities,

otherwise than for sale, for propulsion engines for the production of heat or for

production of mixtures referred to in § 45 para. 2. This provision shall not apply to

persons to whom the tax was returned from the other spirits under section 15 or 15a.



(2) legal and natural persons, who are entitled to a refund of tax,

for this purpose, have the status of tax subjects without obligations

Register.



(3) entitlement to the refund begins on the day the other consumption of petrol for

purposes other than the sale, drive motors, heat production or production of mixtures

referred to in § 45 para. 2.



(4) tax returns in the amount of tax that was included in the price of other

petrol or that corresponds to the amount of the tax attributable to the other petrol

made or received in the regime of conditional exemption from the tax.



(5) the entitlement to the refund shall be demonstrated by proof of sale and registration of

purchase and consumption. When a claim for refund is the person

required to prove that the other petrol, that have been applied in accordance with paragraph

1, can no longer be used to drive motors, heat production or the production of

mixtures in accordance with § 45 para. 2. in the case when the legal and natural persons

be used for purposes other than sale, drive motors, heat or

production of mixtures referred to in § 45 para. 2, other gasoline, which they

produced by them, or take in a conditional exemption scheme,

evidence of eligibility for refunds an internal document.



(6) on the proof of purchase, which is at the request of the seller shall be obliged to

issue no later than the following working day after the date of submission of the application,

the following particulars must be provided:



and company or business name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the purchaser,



(c) the quantity of other gasolines in) volumes, their business

designation and nomenclature code,



d) rate of excise duty applicable on the date of putting the other petrol into

free tax circulation



(e) the total amount of excise duty),



f) release date proof of sale,



(g)) the document number for the sale.



(7) on an internal document shall bear the following particulars:



and company or business name), address, and tax identification number

the manufacturer,



(b) the quantity of other gasolines in) volumes, their business

designation and nomenclature code,



(c)) rate of excise duty applicable on the date of putting the other petrol into

free tax circulation



(d) the total amount of excise duty),



(e) the date of issue of an internal document),



(f) the internal number of the document).



(8) the right to a refund can be claimed in the tax return for the first time in 25.

day of the month following the month in which entitlement to a refund of tax

originated, but no later than 6 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a refund of tax

applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended

or, you cannot enable the return to the previous state. If the assessment of the

claim for refund of the tax overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(9) additional tax return to increase entitlement to tax refund can be

submitted no later than 6 months from the date on which the right to a refund could

be applied for the last time. If within that period there was no additional tax

returns submitted, eligibility for refunds shall be extinguished and this deadline cannot be

extend or unable to enable the return to the previous state.



§ 57



Tax refund from mineral oils to persons using these oils for

in primary agricultural production



(1) the entitlement to the refund is acquired to the person doing business under the Act

relating to agriculture, which operates in primary agricultural production.

As a condition of entitlement to the refund is that this person has purchased the mineral

the oil referred to in § 45 para. 1 (b). (b)) and § 45 para. 2 (a). (c)), and (j))

the price of containing tax or these oils produced and those purchased or

manufactured mineral oils proven to apply to agricultural

primary production. Entitled to a refund of the tax begins on the day of consumption of these

mineral oils for the intended purpose.



(2) entitlement to the refund referred to in paragraph 1 shall not apply to the one who

She was returned to the tax on mineral oils listed under section 15 or 15a.

Entitled to a refund of the tax also does the person on the day of

tax return in liquidation or bankruptcy.



(3) primary agricultural production, for excise duty purposes, means

crop production including the hop-growing, fruit growing, viticulture,

growing of vegetables, mushrooms, trees, ornamental flowers, medicinal and

aromatic plants on land of their own, or specifying,

Alternatively, on the grounds of managed from another legal reason.



(4) a person who was entitled to a refund in accordance with paragraph 1, for the

the purpose of the taxpayer's position without the obligation to register.



(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)), and 57% of the tax, which was included in the price

purchased mineral oils referred to in § 45 para. 2 (a). (c)), the valid

on the date of their entry into free tax circulation.



(6) eligibility for refunds shall be determined



proof of sale) of mineral oils as referred to in paragraph 1 and



(b)) evidence of actual consumption of mineral oils as referred to in paragraph

1.



(7) the right to a refund in the case of a person referred to in paragraph 1

the consumed mineral oil listed in paragraph 1 produced by itself,

shows the internal document instead of the proof of purchase of mineral oils

referred to in paragraph 1.



(8) on the document for the sale of mineral oils as referred to in paragraph 1,

that the seller is obliged to sell, without delay, shall be

given the following information:



and company or business name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number, if assigned, or date of birth of the purchaser,



(c) the quantity of mineral oils) referred to in paragraph 1, in units according to the

§ 47 para. 1, their commercial designation and nomenclature code,



d) rate of excise duty applicable on the date of putting mineral oil

referred to in paragraph 1 into free tax circulation



(e) the total amount of excise duty),



f) release date proof of sale,



(g)) the document number for the sale.



(9) on an internal document referred to in paragraph 7 shall bear the following

requirements:



and company or business name), the registered office or place of residence and tax

the identification number or date of birth of the manufacturer,



(b) the quantity of mineral oils) referred to in paragraph 1, in units according to the

§ 47 para. 1, the commercial designation and nomenclature code,



(c)) rate of excise duty applicable on the date of putting mineral oil

referred to in paragraph 1 into free tax circulation



(d) the total amount of excise duty),



(e) the date of issue of an internal document),



(f) the internal number of the document).



(10) the sales description in accordance with paragraph 8 (b). (c)) or under paragraph 9

(a). (b)) must be indicated in a sufficiently precise a date that will allow

identification of mineral oil referred to in paragraph 1, so that

It was possible to specify clearly what is the tax rate for this product

established.



(11) the right to a refund can be claimed in the tax return for the first time to

25. the day of the month following the month in which entitlement to a refund of tax

originated, but no later than within 2 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a refund of tax

applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended

or, you cannot enable the return to the previous state. If the assessment of the


claim for refund of the tax overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(12) additional tax return to increase entitlement to tax refund can be

submitted no later than 2 months from the date on which the right to a refund could

be applied for the last time. If within that period there was no additional tax

returns submitted, eligibility for refunds shall be extinguished and this deadline cannot be

extend or unable to enable the return to the previous state.



(13) the implementing legislation sets out the method for calculating entitlement to a refund of

tax on mineral oils as referred to in paragraph 1, the

primary agricultural producers, the method and conditions for the management of documents and records

in accordance with paragraphs 6 to 9.



§ 57a



Tax return for the tax on mineral oils and maturity of this tax



If the obligation to declare and pay tax on legal or natural

a person who manufactures mineral oils, which are not listed in section 59 paragraph 1.

1 and which therefore cannot be after the tax imposed by section 8

immediately put into mode a conditional exemption, tax

return shall be filed within 25 days after the end of the tax year in which the

This obligation arose, and tax is payable once the amount per month, and it

within 40 days after the end of the reporting period.



§ 58



Ensure the tax on mineral oils



(1) the total of the tax for one assurance tax warehouse shall be not more than 1 500 0000

EUR, if the operator of a tax warehouse shall provide to ensure tax

composition or transfer funds to a deposit account for

ensure the taxes established by the tax or financial guarantees that you

was adopted by the tax authorities.



(2) the transport mode of the conditional exemption if

This is not about transport to another Member State shall not require the reinsurance

the tax on other spirits referred to in § 45 para. 1 (b). and)

they are not intended for direct use, offered for sale or used to

propulsion engines or for the production of heat.



(3) in the carriage of liquefied petroleum gas in accordance with § 45 para. 1 (b). (e)),

f) and (g)) under the conditional exemption must be assured by the tax

in the manner specified in section 21 in the amount of tax which would have been granted, and

paid, as if these gases were intended for the propulsion of the engines.



(4) in the transport mode of conditional exemption from the tax on the tax

the territory of the Czech Republic, if it is not a service to another Member

the State does not have to be furnished to secure the tax on mineral oils

referred to in § 45 para. 3, which are not intended for direct use,

offered for sale or used to drive engines or for heat production

or for the manufacture of mixtures referred to in § 45 para. 2 and at the same time

subject to a conditional exemption from tax pursuant to section 59 paragraph 1. 1.



(5) when transporting mineral oil by pipeline to ensure tax

not required if transport is carried out



and exclusively on the territory) of the United States, or



(b)) between the Czech Republic and another Member State solely for the

provided by the competent authorities of another Member State

agrees.



(6) for the determination of the amount of the collateral for the tax warehouse under section 21, the

does not take account of the quantity of mineral oils intended for special purposes,

the State-owned ^ 34), located in this tax warehouse.



(7) the amount of the collateral for the tax warehouse for liquefied petroleum gas

referred to in § 45 para. 1 (b). e) to (g)) is determined at the rate

taxes, as if these gases were intended for the propulsion engines; Similarly,

procedures for determining the amount of the tax for these gas assurance for

the authorized recipient for the repeated adoption of mineral oils.



section 58a



Transport of mineral oils in the regime of conditional exemption from tax on

income tax in the Czech Republic



Mineral oil can be used in a conditional exemption scheme Motorola

also from one part of the tax warehouse to the second part of the same tax

the warehouse, if these parts are connected only by pipeline, which is

part of the tax warehouse.



section 58b



Transport of mineral oils laid down into free tax circulation on

income tax in the Czech Republic in unit packaging to another Member

State



Mineral oil listed under the nomenclature code 2710 19 29, that are

put into free tax circulation on the territory of the Czech Republic

purposes other than the propulsion engines, heat production or the production of a mixture referred to in

§ 45 para. 2 and that are proven to be transported to another Member

State in unit packaging with a volume of up to 5 litres inclusive, are transported

without the simplified accompanying document.



§ 59



The application of the regime of conditional exemption for mineral oils



(1) Conditional exemption must be applied only to mineral

the oils listed under the codes of nomenclature



1507-1518), if they are intended for the propulsion of the engines for the production of heat,

or for the manufacture of mixtures referred to in § 45 para. 2,



2707 10, 2707 20 b), 2707 30 and 2707 50,



2710 11 to 2710 19 69 c) with the fact 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) 3811 11 10, 3811 11 90, 3811 19 000 and 3811 90 000,



I) 3824 90 99 if these are intended for the propulsion of the engines, for heat production

or for the manufacture of mixtures referred to in § 45 para. 2.



For other mineral oils cannot be conditional exemption applied

.



(2) on mineral oils which are not listed in paragraph 1, shall

does not apply the provisions of § 18 para. 6 and § 7 para. 3.



(3) in a tax warehouse may be together with mineral oil in the mode

conditional exemption from taxes placed



a) mineral oils, which are not listed in paragraph 1,



b) mineral oils that have been put into free tax circulation

placed in a tax warehouse under the conditions laid down in § 19 para. 5, or



c) mineral oils that have been secured by the tax authority or the

The financial administration of the United States, or that the decision was made about their

forfeiture or the prevents only if expressly agrees to the placement

the operator of a tax warehouse; the location of mineral oil into the tax

warehouse authority financial administration of the United States shall immediately inform the

the locally competent tax administrator to the tax warehouse.



(4) mineral oils as referred to in paragraph 3 may not be separately

stored, but should be separately recorded.



(5) the Fuel for the transport of mineral oils must be separate

tax warehouse, if it is not part of another tax warehouse. This does not apply

for fuel, which are transported exclusively taxed mineral oils.

To the right of the individual supply of mineral oil by pipeline, which is

a separate tax warehouse, must be given a separated each other.



(6) when transporting mineral oil by pipeline, which takes place

between the Czech Republic and another Member State, the accompanying documents,

under section 26 to the electronic records of the operator replaced 27f

pipeline as a separate tax warehouse or electronic

records of the operator of a tax warehouse, which is part of the fuel,

only if the competent authorities of the other Member State agrees.



(7) a separate tax on stock of mineral oils in accordance with § 19 para. 2

(a). (b)) may not be fuel station. Pumping station

fuel located on the territory of the tax warehouse under section 3 (b). (g)) is

part of the tax warehouse.



(8) the tax warehouse of mineral oils may be the only uk,



and) whose storage facility is firmly attached to the ground and is used in

accordance with the building Act ^ 35d)



(b)) whose storage facilities are equipped with a suitable measuring device on the

measuring the amount of mineral oil, their density and temperature

receipt and delivery, which meets the requirements of the law governing

Metrology,



(c)) whose storage capacity is at least 50 000 litres of mineral oils;

It does not apply to tax warehouse liquefied petroleum gas, whose

storage capacity must be at least 200 000 litres,



(d)) which satisfies the conditions laid down by specific legislation for

the protection of life and health of people and the environment.



(9) the condition referred to in paragraph 8 (b). a) need not be met if the

stock of mineral oils is LNG storage capacity

at least 100 000 liters of mineral oil, for which the port manager

granted the authorization for the permanent location of the port and in the pool from which the

be issued on the mineral oil as motor fuel.



(10) if the mineral oil placed in the car tank,

rail tanker with the provisions of the international regulations for

transport of dangerous goods by rail (RID) declared in the collection

international agreements or in a container, the corresponding provisions of the

The European Agreement concerning the international carriage of dangerous goods by road

(ADR) published in the Collection of international treaties, which are located on the


the territory of the tax warehouse under section 3 (b). (g)), those transport

device for part of the tax warehouse. This also applies in the case where this

transport facilities for technical reasons temporarily tax warehouse by permission

the locally competent tax administrator to the tax warehouse. In such a

case, the quantity of mineral oils in the tax warehouse

Returns must not differ from the quantity of mineral oils tax warehouse

have left.



(11) the condition referred to in paragraph 8 (b). (b)) may not be satisfied when

the exclusive handling of mineral oils as referred to in § 45 para. 1 (b).

(c)) or e) to (g)) in tax warehouses that are equipped with the appropriate

measuring device for measuring weight when receiving and delivery according to the

the requirements of the law governing weights and measures.



(12) the condition referred to in paragraph 8 (b). (b)) may not be met in the tax

inventory of mineral oils, which is equipped with



and the measuring device for measuring)



1. the weight of the mineral oils when receiving and delivery according to the requirements

the law governing weights and measures, or



2. the volume and the temperature of the mineral oils when receiving and delivery according to the

the requirements of the law governing metrology and



(b) the laboratory operated by the operator) the tax warehouse with the necessary

gauges for measuring the specific weight of the samples according to the requirements of the law

governing metrology, which performs sampling and measurement unit

weight of mineral oils as activity in the scope of accreditation granted by the

under the law governing the technical requirements on products.



(13) the condition referred to in paragraph 12 (a). (b)) shall not be deemed to be fulfilled,

If you are not at least once per calendar quarter certified the system

sampling and treatment of samples fulfils the requirements. This

the certificate may only be performed by an authorized person, that holds the

accreditation in the field of inspection activities, sampling and

laboratory examination of the fuel under the law governing the

requirements for the accreditation, is impeachable and bezdlužná. Of compliance with these

the terms of the General Directorate of customs, shall decide on the basis of an application to the

that person shall be accompanied by documents proving the fulfilment of these conditions. For a list of

authorized persons shall be published by the Directorate-General of customs in a manner

allowing remote access. If the beneficiary ceases to comply with the

any of these conditions, the Directorate-General of Customs decides that

It is not an authorised person.



(14) the requirement pursuant to paragraph 8 (a). (c)) may not be met



and storage of mineral oils) in the area of the airport, or



(b)) in the case of pipeline, which is a separate tax warehouse.



(15) the conditions referred to in paragraph 8 (b). a) to (c)) may not be met in

tax warehouse in accordance with section 19 para. 2 (a). and)



and) the production capacity is at least 200 000 litres of mineral oils for

calendar month and



b) production equipment for continuous production is connected to the fuel,

that is



1. equipped with appropriate measuring device to measure the amount of mineral

oils, their density and temperature upon receipt and delivery, which

meets the requirements of the law governing weights and measures, and



2. the part of the tax warehouse.



§ 59a



Evidence of mineral oils tax warehouses



The tax administrator may decide that the records of mineral oils

conducted pursuant to section 37 and 38 will be kept together for those tax warehouses that

operated by the same operator and for which it is competent.



section 60



Purchase, sale and transport of liquefied petroleum gases listed for free

tax circulation



(1) legal or natural persons, which buy or receive

liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f)) or g) in the

free tax circulation for resale, these products

to receive and sell only on the basis of a permit for the purchase of liquefied

petroleum gas put into free tax circulation. A breach of this

obligations under the Trade Act considered serious

breach of the conditions laid down by the law on excise duties, tax administrator

shall notify the competent municipal Trade Office. This provision shall

does not apply to legal or natural persons that buy these

liquefied petroleum gases in pressure containers exclusively about the mass of the contents

up to 40 kg.



(2) legal or natural persons, which buy or receive

liquefied petroleum gases referred to in § 45 para. 1 (b). f) or (g))

own consumption with consumption exceeding 20 tonnes per one calendar

year, these products receive only on the basis of a permit to purchase

liquefied petroleum gas put into free tax circulation. This

the provisions shall not apply to legal or natural persons that

buy the liquefied petroleum gases in pressure containers exclusively on

mass of the contents of up to 40 kg.



(3) the legal or natural person shall not issue the liquefied petroleum gases

referred to in § 45 para. 1 (b). f) or (g)) persons, which are not authorised to

the purchase of liquefied petroleum gas put into free tax circulation.



(4) a person referred to in paragraph 1 or 2 shall be required to keep records in accordance with

section 40. The persons referred to in paragraph 1, that in free tax circulation

sell the liquefied petroleum gases referred to in § 45 para. 1 (b). (e))

to the final consumer in the register does not indicate the details of the final

to the consumer.



(5) Liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f)) or g),

which were in free circulation purchased or obtained a tax for the price

including tax, calculated on the basis of a lower tax rate must not be more

sold at a price including tax, calculated on the basis of higher tax rates.



(6) Liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f) or (g)))

adopted in the conditional mode, the exemptions authorized by the recipient,

which thus originated when putting them into free tax circulation

the obligation to declare and pay tax calculated on the basis of lower rates

taxes must not be resold at a price including tax, calculated on the basis of the

higher tax rates.



(7) Liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f)) or g),

that have been put into free tax circulation in another Member State and

that they have been transported to the territory of the United Kingdom for tax purposes

business and have been in the Czech Republic secured or paid

duty calculated on the basis of the lower tax rates, may not be resold

price including tax, calculated on the basis of higher tax rates.



(8) Liquefied petroleum gases referred to in § 45 para. 1 (b). f) or (g)) must

be on imports after release into free circulation immediately listed

the conditional exemption scheme. This provision shall not apply

for liquefied petroleum gases in pressure containers weighing charges for

40 kg.



(9) in the carriage of liquefied petroleum gas referred to in § 45 para. 1

(a). e), (f) or (g))) after their entry into free tax circulation

These gases shall not be transported in the same means of transport

or in the Resource Kit, if it is for them to set different

the rate of tax. This provision shall not apply to the transportation of liquefied

petroleum gas in high-technology of separate sets of traffic

resources, which is provided by logging the amount issued

liquefied petroleum gas via a certified measuring instrument, and laid down that

do not allow any transfer of liquefied petroleum gases

their parts, and in pressure containers weighing up to 40 kg cartridges

including.



(10) in the carriage of liquefied petroleum gas in accordance with § 45 para. 1 (b). (f))

and (g)) put into free tax circulation the sender is obliged to

security tax in the manner referred to in section 21, in the amount of the tax,

that would have to be awarded and paid for, if these gases were intended

for the drive motors. Ensure the tax also may provide legal or

a natural person referred to in paragraph 1 or 2, carrier or owner

These gases, if the legal or natural person referred to in

paragraph 1 or 2, carrier or agrees in writing to the owner of these gases

and the sender shall notify the tax authority. This provision shall

not used for the carriage of liquefied petroleum gas in pressurized containers

mass of the contents of up to 40 kg.



(11) transport liquefied petroleum gas pursuant to § 45 para. 1 (b). (f)), and

(g)) may be initiated only if the person referred to in paragraph 10, that the

provided to ensure tax for transportation of these gases. This provision shall

not used for the carriage of liquefied petroleum gas in pressurized containers

mass of the contents of up to 40 kg.



(12) transport liquefied petroleum gas pursuant to § 45 para. 1 (b). (f)), and

g) put into free tax circulation from the sender is terminated

by accepting these products, legal entity or a natural person.



(13) the legal or natural person subscribing for business purposes

liquefied petroleum gas that are subject to tax pursuant to § 45 para. 1

(a). f) or (g)) and that have been released into free tax circulation in

another Member State, provides secure tax in the amount of tax which would have

had to be awarded and paid, as if these gases were intended for

propulsion engines.



(14) a person who carries out the liquefied petroleum gases referred to in § 45 para. 1

(a). (f)) or g) to pressure vessels weighing 40 kg, including refills,


with the exception of fixed reservoirs of motor vehicles shall be required to

use an approved measuring system ^ 10) (hereinafter referred to as "mass

flow meter "), which is an integral part of electronic evidence

issued by liquefied petroleum gas, which must be correct, complete,

robust, guaranteeing the permanence of records and allows you to extract from this

the system. Mass Flowmeter must be located so as to record the

the amount of filled with liquefied petroleum gas, and must be provided with a

the seals of the tax authorities.



§ 60a



The purchase of liquefied petroleum gas put into free tax circulation



(1) legal or natural person specified in § 60 para. 1 or 2 may

buy liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f))

or g) only on the basis of a final permit for the purchase of liquefied

petroleum gas put into free tax circulation.



(2) Liquefied petroleum gases referred to in paragraph 1 can be purchased only from the

the vendor referred to in the authorization for the purchase of liquefied petroleum gas

put into free tax circulation.



(3) in the case where a will replace the existing permit to purchase

liquefied petroleum gases listed into free tax circulation new,

These can be liquefied petroleum gas purchase under the new permit

from the date of its notification.



section 60b



The conditions for the issue of permits to purchase liquefied petroleum gas

the said persons into free tax circulation shoppers or

obtaining the liquefied petroleum gases for own consumption



The conditions for the issue of permits to purchase liquefied petroleum gas

put into free tax circulation natural or legal person

referred to in § 60 para. 2 are



and no debts)



(b)) the fact that the applicant is not in liquidation or bankruptcy.



§ 60 c



Authorization to purchase liquefied petroleum gases listed for free

tax circulation



(1) if the application for a permit to purchase liquefied petroleum

more gas suppliers, the tax administrator shall issue such authorisations to

each vendor separately.



(2) the tax administrator shall send a copy of the authorization to purchase liquefied petroleum

gases listed into free tax circulation to the supplier of these

liquefied petroleum gas.



§ 60 d



Cancellation of an authorisation to purchase liquefied petroleum gas referred to in

free tax circulation, ex officio



(1) the tax administrator shall cancel the authorization to purchase liquefied petroleum gas

put into free tax circulation also, if the holder of the

enable



and) repeatedly violated the obligations provided for in § 60 para. 3 to 9 and 11,

or



(b)), for a period of 12 consecutive calendar months have not made purchases

liquefied petroleum gas under this permit.



(2) if the authorization was to purchase liquefied petroleum gases listed

into free tax circulation canceled ex officio, the person to whom it was

This authorization is annulled, to submit a proposal on the issue of permits for the operation of

tax warehouse after the first 2 years after the cancellation of the licence;

It does not apply to cancellation referred to in paragraph 1. (b)).



§ 61



cancelled



§ 62



cancelled



section 62a



cancelled



§ 63



Imports of mineral oils



(1) for imports and transport between Member States are entering the

the territory of the United Kingdom tax exempt from mineral oils that

are contained in the standard tanks of motor vehicles,

working machines, air conditioning, refrigeration and other similar

the device and use it to their own drive and traffic.



(2) for the purposes of this Act, the normal tanks means the



and permanently fixed by the manufacturer) to all motor traffic

resources of the same type, such as a motor vehicle, in which the

common tank with mineral oils are in; the permanent incorporation of this tank

must be able to direct the use of mineral oil to drive traffic

the resource and, where appropriate, for the operation of working machines, air conditioning,

cold and other similar devices during transport,



b) liquefied petroleum gas tank built into the motor transport

resources for the direct use of liquefied petroleum gas as fuel

mass and also liquefied petroleum gas tank built into the other

the device, which is fitted with a motor vehicle, or



(c) permanently fixed by the manufacturer) to all the machines,

air conditioning, refrigeration and other similar devices of the same type,

as is a device in which a tank with mineral oils are in; Permanent

to build this tank must allow direct use of mineral oils

to operate this machine, air-conditioning, cold and

another similar device.



§ 64



The export of mineral oils



When you export and in transit between Member States cannot be output from the

the tax territory of the United States to claim a refund under section

14. 1 mineral oils that are found in the standard tanks of:

motor vehicles, machinery, air conditioning,

cold and other similar devices and are used to their own

actuator and operation.



§ 65



cancelled



TITLE II



TAX ON ETHYL ALCOHOL



§ 66



Tax payer from ethyl alcohol



(1) the payer are also



and legal and natural persons), which buys, or imported alcohol and products

containing alcohol tax exempt pursuant to § 71 para. 1 (b). a), d), (f)), and

I),



(b) legal and natural persons), which buys, or imported products

containing alcohol tax exempt pursuant to § 71 para. 1 (b). (c)),



(c) legal and natural persons) in accordance with § 4 para. 1 (b). (f)), that stored

or put into free tax circulation of ethyl alcohol, which is subject to tax

pursuant to section 67 para. 1 and 2, with the exception of ethyl alcohol tax exempt under section 71

paragraph. 1 (b). (b)), and (e)), or



d) legal and natural persons that exceed the production and circulation of ethyl alcohol

fixed standards of alcohol loss. ^ 46)



(2) legal and natural persons referred to in paragraph 1 (b). (b)) are required to

notify in each calendar year of first purchase or importation of products

tagged alcohol tax exempt pursuant to § 71 para. 1 (b). c) administrators

the tax.



§ 67



Subject to tax on ethyl alcohol



(1) subject to tax alcohol (ethanol) ^ 47) including the neodděleného alcohol

the resulting fermentation, contained in any products, unless the products

listed under the nomenclature codes 2203, 2204, 2205, 2206, if the total

the content of alcohol in these products is more than 1.2% by volume of ethanol.



(2) subject to tax is also referred to in paragraph 1, including alcohol neodděleného alcohol

the resulting fermentation, contained in the products referred to under codes

2204, 2205 nomenclature, 2206, if the total content of alcohol in these

our products amounts to more than 22% vol of ethanol.



(3) The ethyl alcohol denatured other than laid down by means of denaturačním,

with smaller quantities of the denaturation of a resource or used for other than the

intended purpose shall be treated as non-denatured alcohol; the alcohol funny

denatured in accordance with the requirements of another Member State which is

contained in the product shall be treated as if it is denatured

found tax abuse of this product. The Ministry of finance in the

cooperation with the Ministry of agriculture shall refuse entitlement to exemption from

tax or cancels the already granted tax exemption procedure laid down in Directive

on the harmonisation of the structures of excise duties on alcohol and alcoholic

drinks ^ 47a).



(4) income tax is not subject to alcohol, that has already been taxed once, if it

tax refund has not been applied in accordance with § 14. This provision shall not apply

in the cases referred to in § 11 (1) 2, § 14 para. 7, section 66 paragraph 1. 1 (b). (c)) and in the

cases where there was an additional tax assessment on the basis of the emergence of

the obligation to declare and pay tax in the acquisition, sale or finding

untaxed alcohol [paragraph 68 (b), (d))].



§ 68



The emergence of the alcohol tax obligations to declare and pay



The obligation to declare and pay tax there is also



and the findings exceed the set) day loss of ethyl alcohol in the production of standards and

circulation of ethyl alcohol, ^ 46)



(b) determine the date wrongly repossessions) ethyl alcohol from the production process, from the

inventory or during transport,



(c)) date of unauthorised alcohol, regeneration



(d) the date of the acquisition, sales) or the establishment of tax-free alcohol legal or

natural persons referred to in section 66 paragraph 1. 1 (b). (c)) or alcohol which

produced by the legal or natural person without permission to operate the business,

by the date on which it was previously, or



(e) in the case of termination of activity) for at least one day prior to

the application for cancellation from the commercial register or the application for revocation

trade licence; the tax applies to alcohol and all products

containing alcohol, which are taxable to this day in the

ownership of the payer who referred to products manufactured, bought or

It has imported, with the exception of tax-free alcohol tax exempt under section 71

paragraph. 1 (b). (b)), and (e)).



§ 69



The tax base of ethyl alcohol



The taxable amount for the purposes of this Act is the amount of alcohol, expressed in

hectolitres of ethanol at 20 ° c, rounded to two decimal

space.



section 70



The rate of duty on ethyl alcohol



(1) the rates of tax are set out as follows:



+--------------+-----------------------------+----------------------+

| Code | Text | The tax rate |

| nomenclature | | |

+--------------+-----------------------------+----------------------+


| 2207 | alcohol contained in products | |

| | referred to under code | 28 500 CZK/hl ethanol |

| | nomenclature 2207 | |

+--------------+-----------------------------+----------------------+

| 2208 | alcohol contained in products | |

| | referred to under code | |

| | the nomenclature of 2208 | 28 500 CZK/hl ethanol |

| | with the exception of fruit | |

| | spirits from seed | |

| | burning in the amount of 30 l | |

| | ethanol for one | |

| | grower for one production | |

| | period under the law | |

| | about alcohol ^ 49) | |

| +-----------------------------+----------------------+

| | alcohol contained in fruit | |

| | spirits from seed | |

| | burning in the amount of 30 l | 14 300 CZK/hl ethanol |

| | ethanol for one | |

| | grower for one production | |

| | period under the law | |

| | about alcohol ^ 49) | |

+--------------+-----------------------------+----------------------+

| other | alcohol contained in products | |

| | listed under other | 28 500 CZK/hl ethanol |

| | nomenclature codes | |

+--------------+-----------------------------+----------------------+



(2) the rate of duty on ethyl alcohol contained in fruit spirits from growing

burning in the amount of up to 30 l of ethanol for one grower for one

production period shall apply only in the case that the grower meets the conditions

provided by law on alcohol ^ 49) and the other conditions are complied with at the same time

operation of the growing burning under the law on alcohol ^ 49).



§ 71



Exemption from the duty on ethyl alcohol



(1) the tax is also exempt From alcohol



and intended to be used as) the material entering within the business

activities to the production of food products, food supplements, substances

additives, food flavourings and substances

auxiliary, ^ 50) with the exception of the products listed under the nomenclature codes 2207

and 2208,



(b)) in the products referred to under (a) of the food), if the contents of the

ethyl alcohol in them does not exceed 8.5 litres of ethanol in 100 kg of the product for

chocolate products, or 5 litres of ethanol in 100 kg of the product for other

products, and ethanol contained in pharmaceuticals; ^ 51) this exemption shall

does not apply to the products referred to under the nomenclature codes 2207 and 2208,



c) flavourings



1. drinks, while the content of ethanol in such beverages shall not exceed 1.2%

by volume, or



2. other foods with the exception of the products listed under the codes of nomenclature

2207 and 2208,



(d)) for the production and preparation of pharmaceutical products,



e) denatured ethyl alcohol, fusel oil and in products, if these

products made from ethyl alcohol denatured under a special legal

prescription ^ 52)



f) oddly denatured and denatured oddly synthetic fermentation

intended to be used for the intended purpose, ^ 52)



g) in products listed under the nomenclature codes 2207, 2208, 3301 or

3302 impaired according to the instructions and in the presence of officials of the administrator

taxes or their presence destroyed,



h) in samples collected by the tax authorities,



I) in formulas designed for the analyses required. ^ 53)



(2) exempt from tax on alcohol of technically justified

the actual losses up to the amount provided for standards. ^ 46)



§ 72



To qualify for exemption from the duty on ethyl alcohol



(1) the user must apply in writing at the taxpayer exemption from the tax on alcohol

subject to the provisions of § 71 para. 1 (b). and), c), (d)), f), and (i)),

before the drafting of the document by putting alcohol into free tax

the circulation of a payer or at the Customs Office when the customs administration of the written

the Declaration, if imported alcohol is designed to release for free

circulation or inward processing, drawback system.



(2) the user is also obliged to apply in writing to the exemption from excise duty to ethyl alcohol

original owner in cases covered by the exemption from

the taxes referred to in paragraph 1, prior to the acquisition of title to nezdaněnému

ethyl alcohol that is the property of the original owner, before



and the contract of tenancy) business establishment or part thereof forming

a separate branch of the original owner or



(b)) the lapse of the business establishment or part of it forming a separate

organizational folder to the original owner.



(3) after the Declaration of bankruptcy or end of the business user

the race may be tax exempt provided alcohol to another

to the user. A user who acquires the alcohol, which is covered by the exemption

from the taxes referred to in paragraph 1, it is also required to apply the exemption in writing

from the tax on the original user.



(4) the user is in the cases referred to in paragraphs 1 to 3 shall be obliged to redeem

exemption from tax of alcohol, which are subject to the provisions of § 71 para. 1

(a). a), d) and (f)), authorisation for the adoption and use of the selected

products exempt from tax; It does not apply to alcohol oddly denatured

synthetic technical ^ 53a) intended to be used for the intended

the purpose of the ^ 52). If it fails, it is considered that the exemption was

applied.



section 73



Authorization to receive and use alcohol tax exempt



(1) Alcohol tax exempt pursuant to § 71 para. 1 (b). b), c), (e)), g), (h))

or i) and pursuant to § 71 para. 1 (b). (f)), if this is a strangely alcohol

denatured synthetic technical, can receive and use without permission to

the adoption and use of the alcohol tax exempt.



(2) tax exempt Alcohol adopted on the basis of the authorization to receive and

the use of alcohol cannot be exempted on the basis of this authorization

sell if another law provides otherwise.



§ 74



Proof of alcohol taxation



On the tax document, proof of purchase or on the document on transport of ethyl alcohol

or selected products containing alcohol pursuant to § 5 of the payer or

the seller must indicate the percentage by volume of alcohol in the product.



§ 75



Proof of lawful acquisition of alcohol tax exempt



(1) on the document about the liberation of the spirit and of selected products containing alcohol

from tax pursuant to § 6 of the Bill-to customer or user shall provide volume

the percentage of alcohol in the product.



(2) in proving the legitimate acquisition of the alcohol tax exempt according to

§ 71 para. 1 (b). and), c), (d)), f) and i) must be on the proof of exemption

alcohol tax indicate that it is the alcohol tax exempt by reference

the provisions of § 71.



(3) in the cases referred to in paragraph 68 (a). a) to (c)), § 71 para. 1 (b). (b)), and (e)), and

§ 72 para. 2 and 3, proof of tax exemption does not expose.



(4) when you transport alcohol in accordance with § 79 paragraph 2. 1 (b). (d)) with the data presented in

proof of exemption from tax pursuant to § 6 paragraph 1. 2 (a). a) and b) match



§ 76



Tax return for the tax on ethyl alcohol and maturity of this tax



(1) a tax is payable once the amount per month, and within 55 days of the

the end of the tax year in which the tax arose an obligation to admit and

pay. If the obligation to declare and pay tax to the operator

Distillery ^ 55), the income tax return shall be submitted within 25. the day after

the end of the tax year in which the obligation arose.



(2) the payer who is a registered person under the Act on mandatory

signs of alcohol, serves a tax return electronically.



§ 77



Ensure the duty on ethyl alcohol



(1) if the operator of a tax warehouse is operated by only one tax

the warehouse, ensuring the tax provided by the composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator

shall not exceed 40 0000 0000 CZK.



(2) if the operator of a tax warehouse has more than one tax

the warehouse, ensuring the tax provided by the composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator

makes, no matter how much tax warehouses operated, not exceeding 120

0000 0000 CZK.



(3) for the determination of the amount of the collateral for the tax warehouse under section 21, the

does not take account of the quantities of alcohol intended for special purposes, which

State-owned ^ 34), located in this tax warehouse.



(4) for the determination of the amount of the collateral for the tax warehouse under section 21, the

does not take account of the quantities of denatured ethyl alcohol in General, under the law on

alcohol ^ 52) placed in this tax warehouse.



§ 78



The conditional mode limits the exemption for alcohol



(1) if the distillery ^ 56) under revenue supervision and its production and

storage facilities ensures the official seals of the tax authorities,

ensure the tax is not required.



(2) the permanent tax means in particular to ensure the production and

the storage facility the seals of the tax authorities, the constant presence of the official

the person the tax or to allow direct access to a continuous

records stored by law and by a special legislation. ^ 57)



(3) tax warehouse under section 3 (b). g) cannot be specified

distillery. ^ 55)



(4) on the alcohol produced in the distillery production not covered by the provisions of §

19 para. 3.



(5) the ethyl alcohol, which is owned by the State and is intended for special purposes ^ 34),

must be located in the conditional exemption scheme.




(6) the tax administrator may, in justified cases, permit in the tax warehouse

processing alcohol already referred into free tax circulation. Such a spirit is

considered again referred to the regime of conditional exemption and

tax warehouse operators created the day of renewal to the mode

conditional exemption from the tax are entitled to a tax refund. Entitled to a refund

the tax shall be applied pursuant to § 14 para. 5 to 8 shall cease to exist within the time limit referred to in §

16.



(7) the tax administrator in the authorisation referred to in paragraph 6 shall determine the quantity of alcohol that

can be re-used to accept for processing in a tax warehouse, how to handle

and the keeping of registers of this spirit.



(8) in a tax warehouse may be together with alcohol in the conditional mode

the exemption, which was located to the alcohol provided by the tax or

authority of the financial administration of the United States, or for which it has been decided

of its forfeiture or prevents only if explicitly positioning

agree a tax warehouse operator. The location of such alcohol authority

The financial administration of the United States shall immediately inform the tax administrator

the locally competent tax warehouse. Such a spirit must be separately

stored and must be separately registered.



§ 79



Transport of ethyl alcohol tax exempt on the territory of the United

of the Republic of



(1) ethyl alcohol non-denatured, tax exempt under § 71 para. 1 (b). and)

and (d)) on the basis of the authorization to receive and use the selected products

tax exempt, you can haul only



and from a tax warehouse to the user),



(b)) from one user to another user according to § 72 para. 2 and 3,



(c)) in imports by the user, or



d) from one branch to another branch of the same

the user.



(2) when you transport alcohol in accordance with paragraph 1 is its sender must

security tax in the manner referred to in section 21, in the amount of the tax,

you would be required to admit and pay, if the alcohol is not

exempted from the tax. If the operator is the consignor tax warehouse,

that provided the assurance for the operation of the tax warehouse tax under section

21, that security may be used for the provision of security for the tax

transportation non-denatured ethyl alcohol. About how to use ensure the tax for the operation of the

tax warehouse for the transport of non-denatured ethyl alcohol tax administrator decides to

the locally competent tax warehouse. The tax administrator may, at the request of the

the sender's consent to ensure it provided the carrier or

the owner of this alcohol, unless the carrier or its owner in writing

agrees.



(3) Bulk alcohol in accordance with paragraph 1 shall be after their transport

immediately located on the premises designated in the authorization to receive and

the use of selected products which are exempt. If you have been granted

ensure the taxes for the transportation of non-denatured ethyl alcohol, and transportation of alcohol

was terminated correctly, the tax authority shall decide on the release of tax assurance to

5 working days from the date on which it receives proof of tax exemption

(section 6) the locally competent tax administrator confirmed the place of use of the selected

products.



(4) the ethyl alcohol denatured ethyl alcohol law ^ 52) intended for the production of

mineral oils, referred to or for the manufacture of ethyl-tertiary-butyl-ether,

on the territory of the United States conveys with a simplified accompanying

document (section 30) issued by the sender.



Section 79a



Notification of the sale of spirits



(1) a person who intends to in the course of its business to sell

the spirit drinks listed into free tax circulation at a price lower than the price

the amount of the sum of the amount of tax and the corresponding tax amounts from her

the added value is required 15 days prior to the sale of such sale

notify the tax administration.



(2) the notification referred to in paragraph 1 must contain the following information:



and) trade name or name, address and tax identification number of the person

that intends to sell spirits,



(b) the quantity and volume of unit) packaging indicating the volume

the percentage of alcohol, broken down by



1. individual species and groups according to the legislation governing

Food and tobacco products,



2. categories according to the directly applicable European Union legislation

governing the definition and description of the spirit drinks,



(c) the trade name or name), address, and tax identification number of the person

from which they were purchased, spirits



(d)) manufacturer's name of spirits,



e) place and date of the sale,



(f) the reasons for the sale of spirits).



TITLE III



TAX ON BEER



§ 80



Tax payer of beer



(1) the payer is not a natural person, which, along with the people that make up with her

managing the household together produced in facilities for domestic production

beer for their own consumption, for the consumption of its members together

managing the household, people close to her or her guests, beer in

total quantity not exceeding 200 l per calendar year, provided

It does not sell.



(2) a natural person who makes beer under paragraph 1, it shall

without delay, notify the tax administration of the production start date, place of manufacture and

the anticipated quantity of beer produced for the calendar year.



(3) If a natural person violates any of the conditions laid down in paragraph 1,

required to register as a payer no later than 15 calendar days

from the date of breach of these terms.



§ 81



Subject to tax on beer



(1) Beer for the purposes of this Act, the



and) product referred to under code 2203 nomenclature containing more than 0.5

% by volume of alcohol, or



(b)) a mixture of the product referred to in point (a)) with soft drinks

referred to under code nomenclature 2206 containing more than 0.5%

the volume of alcohol.



(2) beer Concentration is expressed as percentage by weight as

the percentage content of the extract original Wort, which is determined by calculating the

According to the great Ballingova of the formula.



(3) Implementing law provides big Ballingův formula and method

determine the extract original wort.



§ 82



A small independent brewery



(1) independent small brewery is a brewery, whose annual beer production,

including beer produced in the license, is not greater than 200 000 hl, and meets the

the following conditions:



and it is not legally or economically) dependent on another brewery,



(b)) the above-ground or underground operations and storage areas are not

technologically, or otherwise linked to the premises of another brewery.



(2) the brewery is legally or economically dependent, if



a) owns more than 50% share of the net assets or has more

than 50% of the voting rights of the other brewery,



b) lacks any major production operations in the brewery, or file



(c)) has been concluded any agreement, from which it can be inferred directly or

indirect economic or legal dependency on another brewery. ^ 58)



(3) the main operational file, for the purposes of this Act,

means of varna, spilka and storage cellar, or cylindrokonické tanks.



(4) independent small brewery can produce under licence, provided that:



and the annual production of the breweries) joint does not exceed 200 000 hl,



(b) manufacture of beer under license) does not exceed 49% of its annual production,



(c)) the beer produced in the license is always taxed in the basic tax rate.



(5) work together-when two or more small independent breweries and their

common annual production exceeds 200 000 hectolitres, those

breweries for one independent small brewery.



(6) the annual production of beer for the purposes of this Act, means any beer,

that was made in a given calendar year.



section 83



The emergence of the beer tax obligations to declare and pay



(1) the obligation to declare and pay the tax arises also the payer under section 80

paragraph. 3 the date of violation of the terms provided for in § 80 para. 1 and applies to

the quantity of beer produced from 1. January of the calendar year in which the

the obligation to declare and pay tax.



(2) if there is a beer intended for direct consumption in the premises of the brewery or

areas adjacent to it, must be from a tax warehouse in accordance with paragraph 19. 2

(a). and they have been brought to the place) direct consumption only in transport or

consumer packaging. If the beer to the place of direct consumption

transported directly from the tap of the tank, the administrator is entitled to provide tax

other requirements for record keeping.



§ 84



The tax base of the beer



The taxable amount is the amount, expressed in hectolitres of beer.



§ 85



Rates and the calculation of the tax on beer



(1) the basic rate of tax on beer and reduced rates of duty on beer for small

independent breweries per hectolitre and each full percentage by weight

extract original Wort, which was stanovenopodle to § 81 para. 2, are

set as follows:

+--------------+-------------------------------------------------------------------------------+

| Code | The tax rate in $/hl per each full percentage by mass of extract original wort |

| nomenklatury +------------+------------------------------------------------------------------+

| | Basic | Reduced rate for small independent breweries |

| | sazba +------------------------------------------------------------------+

| | | The size of the production group in the hl per year |

| | +------------+------------+------------+-------------+-------------+

| | | up to 10 000 | over 10 000 | over 50 000 | over 100 000 | over 150 000 |

| | | including | to 50 000 | to 100 000 | up to 150 000 | to 200 000 |

| | | | including | including | including | including |


+--------------+------------+------------+------------+------------+-------------+-------------+

|, 2206 2203 | 32.00 Eur | 16.00 Eur | 19.20 Eur | 22.40 Eur | 25.60 Eur | 28.80 Eur |

+--------------+------------+------------+------------+------------+-------------+-------------+



(2) To a fraction of a percent (decimal places) the original wort extract is

not taken into account.



(3) the amount of tax for beer, a specific concentration, which was mentioned in the

free tax circulation, is calculated as the product of the quantity of beer in

hectolitres, the above percentage concentration of beer and the base or

the reduced rates.



(4) the concentration of beer, expressed as percentage by mass of extract

the original wort is for the purposes of this Act deemed to be concentration

expressed in degrees Plato (st. P).



§ 86



Exemption from the duty on beer



(1) the tax is also exempted beer



and for the production of vinegar) referred to under code 2209 nomenclature,



(b)) for the production and preparation of pharmaceutical products,



(c)) for the production of additives in the manufacture of food and beverages, the content of which

alcohol does not exceed 1.2% vol., or



(d)) for the manufacture of food products, if the alcohol content in them

does not exceed 8.5 litres of alcohol in 100 kg of the product for chocolate products

or 5 liters of alcohol in 100 kg of the product for other products.



(2) be exempt from tax on beer of technically justified

actual production losses. The tax is authorized to assess whether these

losses correspond to the nature of the activities of the payer and the usual amount of losses

like other payers in the same activities, and require proof of

losses and the difference found edit the tax base.



(3) be exempt from tax on beer, which is produced by a natural person

in device for domestic beer production solely for its own consumption and

people with it, forming together a profitable household, people close to her

or its guests, up to a quantity that does not exceed 200 l per calendar

year, on the condition that it will not be sold.



(4) be exempt from tax on beer, which was justified

cases, destroyed in the presence of officials of the tax authorities.



(5) be exempt from tax on beer intended for use as samples for

the mandatory analyses, ^ 53) the necessary production tests, or as samples

the tax administrator.



(6) the registration of the beer tax exempt under this provision shall lead

separately. Records shall be kept for a period of 10 years from the end of the calendar

the year in which the work was made.



§ 87



The adoption and use of the beer tax exempt without authorization to receive

and the use of tax exempt beer



Beer tax exempt pursuant to § 86 para. 3 and 5 can receive and enjoy

without the permission of the adoption and use of the beer tax exempt.



§ 87a



Demonstrate the taxation of beer



In the tax document pursuant to § 5 para. 2 the quantity of beer must be indicated in the

broken down by the different rates of excise duty on beer, and the relevant

the concentration of beer, expressed as percentage by mass of extract of the original

wort.



§ 88



Inclusion in the size class



(1) a small independent brewery, which begins production during the calendar

year, shall notify the authorities of their inclusion in the size of the group by the end of

the month in which started production. Estimated annual production is calculated

as a share of the production envisaged, of the 12 times begin activities

by the end of the year and the number of months in a calendar year, including the production of the month in

which begins production.



(2) if there is a change in classification to the size of the group is obliged to

independent small brewery to announce this fact until 31 December 2006. January

the calendar year of the tax administration.



(3) the inclusion of a small independent brewery in the size class can be

no more than one degree lower than the actual production in the previous

calendar year.



(4) if the actual production for the calendar year is greater than the upper bound

size class, to which the independent small brewery included, shall submit to the

the payer additional tax return for each tax period of the

of the calendar year. The additional tax return stating the difference between

tax liability based on the tax rate for the size group, which

corresponds to the actual production, and the tax liability shown on the proper

the tax return for the same tax period. At the same time in this Declaration

claim a tax refund, if it occurs. Entitled to a tax refund, in

the meaning of this paragraph may be applied for the entire calendar year. Of the tax

doměřené by an additional tax return interest does not arise.



(5) if the actual production for the calendar year is less than the lower bound

size class, to which the independent small brewery included, shall submit to the

the payer of the tax administration not later than 25. February of the following calendar

of the additional tax return for each tax period calendar

of the year. The additional tax return shall indicate the difference between the tax

obligations under the tax rate for the size group that corresponds to the

the actual production, and the tax liability shown on the regular tax

return for the same tax period. At the same time in this declaration shall apply

entitled to a tax refund, if it occurs. Eligibility for refunds within the meaning of

This paragraph can be applied for the entire calendar year. Of the tax doměřené

According to an additional tax return interest does not arise.



§ 89



The conditional mode limits the exemption for beer



(1) tax warehouse § 19 para. 2 (a). (b)) may be just the UK,

the annual consumption of beer, or the estimated annual consumption of beer is

at least 5,000 hl of beer.



(2) the annual sales of beer for the purposes of this Act, the amount of

beer leaving the warehouse in the calendar year referred to in paragraph 1.



(3) beer, exempt pursuant to § 86 para. 3 may not be produced in the

company for the production of selected products [section 19, paragraph 2 (a))].



§ 90



Ensure the duty on beer



The total tax for the assurance a tax warehouse shall not exceed 80 0000 0000

EUR, if the operator of a tax warehouse shall provide to ensure tax

composition or transfer funds to a deposit account for

ensure the taxes established by the tax administrator.



§ 90a



Evidence of beer in tax warehouses



The tax administrator may decide that the evidence led by the beer under section 37

and 38 will be conducted together those tax warehouses operated by the same

the operator and for which it is competent.



§ 91



The proof of origin of imported beer



(1) if the beer is imported, the basic tax rate are taxed.



(2) upon import of beer produced in small independent brewery is a beer

reduced tax rate are taxed if it is proved by the certificate issued by the

the competent authorities of the country of origin of the beer, the beer was produced in a small

an independent brewery with an annual production of not more than 200 000 hl. On this

acknowledgement shall state the annual beer production in HL. If it is not the origin of the

beer from the brewery, a small independent evidence of beer is the base are taxed

tax rate.



(3) the concentration of imported beers, expressed in degrees Plato (st. P) is

for the purposes of this Act deemed to be expressed as concentration of beer

percentage by mass of extract original wort.



TITLE IV



THE TAX ON WINE AND INTERMEDIATE PRODUCTS



§ 92



Tax payer from wine and intermediate products



(1) the payer is not a natural person who, on the territory of the Czech Republic

produced only a quiet wine (§ 93 par. 3), provided that the total

the quantity of still wine for the calendar year does not exceed 2 000

litres.



(2) the silent wine made by a natural person on the territory of the United

Republic under the conditions referred to in paragraph 1 cannot be transported into the

of another Member State for the purposes of business (§ 31).



(3) a quiet wine made by a natural person on the territory of the United

Republic under the conditions laid down in paragraph 1 cannot be put into mode

conditional exemption from the tax.



(4) If a natural person violates any of the conditions laid down in paragraphs 1 to 3,

is required to register as a payer within 15 calendar

days from the date of breach of these terms.



§ 93



The subject of the tax on wine and intermediate products



(1) subject to a tax for the purposes of this Act are wine and fermented

drinks (hereinafter referred to as "wine") and the intermediate products referred to under the nomenclature codes

2204, 2205, 2206, containing more than 1.2% by volume of alcohol,

but not more than 22% vol. alcohol.



(2) sparkling wine for the purposes of this Act, means all products,

which are contained in bottles with mushroom Stoppers for sparkling wine, which

It is mounted in a special úchytným devices, or that when closed

content at 20 ° c to the excess pressure 3 bars and more that you can derive from

the presence of dissolved carbon dioxide, and which are listed under the

the following nomenclature codes:



2204 10, 2204 21 10), 2204 29 10 and 2205, whose actual contents

alcohol ^ 60) exceeds 1.2% vol. but not exceeding 15% of the

Vol., provided that the alcohol contained in the finished product, a fully

without the addition of ethyl alcohol of fermented origin,



(b) 2206 000 31 and 2206 000 39), under the nomenclature codes 2204 10, 2204 21 10,

2204 29 10, 2205, unless included under (a)), the

the actual alcoholic strength by volume exceeding 1.2% vol. but not exceeding 13

% by volume, or



c) 2206 000 31, 2206 000 39, whose actual alcoholic strength by volume exceeding 13


% Vol. but not exceeding 15% vol., provided that the alcohol, which is

contained in the finished product, full of fermented origin without the addition of ethyl alcohol.



(3) still wine for the purposes of this Act, the products that

There are sparkling wine referred to in paragraph 2 and which are listed under the

the following nomenclature codes:



2204 and 2205), whose actual alcoholic strength by volume exceeding 1.2%

Vol. but not exceeding 15% vol., provided that the alcohol, which is

contained in the finished product, full of fermented origin without the addition of ethyl alcohol,



(b)) 2204 and 2205, with an actual alcoholic strength exceeding 15%

Vol. but not exceeding 18% vol. provided they have been produced without

any enrichment and provided that the alcohol contained in the finished

the product, full of fermented origin without the addition of ethyl alcohol,



(c)) 2204 and 2205, if they are not listed in subparagraph (a)), or (b)) and 2206,

are not subject to the tax on beer, if actual alcohol content of such

products exceeding 1.2% vol. but not exceeding 10% vol.,

or



d) 2206, if not subject to tax on beer with an actual alcoholic strength by volume

exceeds 10% vol. but not exceeding 15% vol., if

alcohol, which is contained in the finished product, full of fermented origin without

the addition of ethyl alcohol.



(4) the intermediate products for the purposes of this Act means all products,

that are listed under the nomenclature codes 2204, 2205 and 2206 which

the actual alcoholic strength by volume exceeding 1.2% vol. but not exceeding 22

% by volume, not sparkling or still wine or are not subject to

tax on beer.



§ 94



Establishment of the responsibility of the tax on wine and intermediate products to declare and pay



(1) when putting silent wine made by a natural person in tax

the territory of the United States into free tax circulation tax obligation to admit and

pay does not arise if the conditions referred to in § 92 para. 1

up to 3.



(2) the obligation to declare and pay tax there is also a natural person who

become liable under § 92 para. 4, the date of violation of the conditions set out

in § 92 para. 1 to 3, and refers to the quantity of still wine produced from 1.

January of the calendar year in which the obligation to declare and pay tax

originated.



§ 95



The tax base of the wines and intermediate products



The taxable amount is the quantity of wine and intermediate products, expressed in hectolitres.



§ 96



Rates of tax on wine and intermediate products



Tax rates are set as follows:

+-----------------------------------+---------------------+

| Text | The tax rate |

+-----------------------------------+---------------------+

| Sparkling wines under section 93 para. 2 | 2 340 CZK/hl |

+-----------------------------------+---------------------+

| Still wines under section 93 para. 3 | 0 CZK/hl |

+-----------------------------------+---------------------+

| Intermediates under section 93 para. 4 | 2 340 CZK/hl |

+-----------------------------------+---------------------+



§ 97



Exemption from taxes on wine and intermediate products



(1) the tax is also exempted wine and intermediate products



and for the production of vinegar) referred to under code 2209 nomenclature,



(b)) for the production and preparation of pharmaceutical products,



(c)) for the production of additives in the manufacture of food and beverages, the content of which

alcohol does not exceed 1.2% vol., or



(d)) for the manufacture of food products, if the alcohol content in them

does not exceed 8.5 litres of alcohol in 100 kg of the product for chocolate products

or 5 liters of alcohol in 100 kg of the product for other products.



(2) exempt From tax on wine and intermediate products of technically

substantiated by the actual production losses. The tax is authorized to

assess whether these losses correspond to the nature of the activities of the payer and

the usual amount of losses like other payers in the same activities, and

require proof of loss, and the discrepancy is to modify the tax base.



(3) be exempt from tax on wine and intermediate products for use

as samples for analyses, ^ 53) the necessary production tests, or

as the samples collected by the tax authorities.



(4) be exempt from tax on wine and intermediate products that were in

justified cases, destroyed in the presence of officials of the administrator

the tax.



(5) the register of wines and intermediate products which are exempt from this

provisions, the separately leads. Records shall be kept for a period of 10 years from the

end of the calendar year in which the work was made.



§ 98



The adoption and use of the wine tax exempt without authorization to receive

and the use of the wine tax exempt



(1) a quiet wine exempt under § 97 para. 1 can receive and

to use without the authorization of the adoption and use of the wine tax exempt.



(2) wine and intermediate products exempt under § 97 para. 3 can receive and

to use without the authorization of the adoption and use of the wine tax exempt.



section 98a



The tax return to the tax on wine and maturity of this tax



(1) where the obligation to declare and pay tax on legal or natural

a person who produces a quiet wine (§ 93 par. 3) under § 99 paragraph 2. 3 or §

100a, a tax return shall be filed within 25 days after the end of the tax year

the period in which this obligation has arisen, and tax is payable once

amount per month, and within 40 days after the end of the tax year

period.



(2) does not arise if the natural or legal person who manufactures a quiet wine

(article 93, paragraph 3) under § 99 paragraph 2. 3, in the tax year the tax

obligation (§ 8 paragraph 2), the following persons are not required to disclose this

the fact the tax administrators.



§ 99



Limitation of conditional exemption scheme for wine and intermediate products



(1) tax warehouse § 19 para. 2 (a). (b)) may be just the UK,

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 that

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 a calendar

in the warehouse in accordance with paragraph 1.



(3) a legal or natural person who is a small producer of wine by

§ 100a and which produces in one space-delineated by a place of quiet wine

[§ 93 par. 3)], this wine does not have to produce in the enterprise for the production of selected

products [section 19, paragraph 2 (a))], if at the same time in this site does not produce

sparkling wine or intermediates, and if this silent wine is not intended for

transport to another Member State under a conditional exemption from the

tax or if they are not in this post from another Member State wine

or intermediates in the conditional exemption scheme accepted.



(4) if the legal or natural person referred to in paragraph 3 or in accordance with §

100a shall submit a proposal to issue an authorization to operate a tax warehouse,

required to carry out an inventory of stocks still wine in the presence of the official

a person's tax administrator. On the day the decision on the permit to operate

tax warehouse remarry, those stocks still wine (§ 93

paragraph. 3) considered to be referred to a conditional exemption scheme.



(5) a quiet wine (§ 93 par. 3) made by a natural person referred to in section 92

paragraph. 1 it is not produced in the undertaking for the production of selected products [section 19 para.

2 (a). and)].



(6) the by-products ^ 60 d), that are subject to tax, arising from the

the production of still wine is a legal or natural person under § 99 paragraph 2. 3

or pursuant to § 100a, and should be deleted in accordance with the particular legal

^ law of 60e), on the territory of the Czech Republic to

tax warehouse with proof under § 100a of the paragraph. 4. the person transporting

the by-products shall be required to submit such a document on demand Manager

the tax.



(7) in a tax warehouse may be together with wine and intermediate products placed

a quiet wine (article 93, paragraph 3) or by-products referred to in paragraph 6

made by a small producer of wine in accordance with § 100a or legal or natural

person under § 99 paragraph 2. 3, silent wine made by a small producer of wine

in another Member State. Such a quiet wine or the by-products of the

considered to be referred to a conditional exemption scheme.



(8) the operator of a tax warehouse, which receives the tax warehouse quiet

wine made by a small producer of wine from another Member State shall be obliged to

such acceptance within 5 days of the locally competent tax administrators

receiving the tax warehouse by sending a copy of the document in accordance with § 100a of the paragraph.

4.



§ 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 para. 3 can be used in a conditional exemption scheme

from the tax on the territory of the United States to be transported without proof

referred to in section 27 or 27 c, 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 proof pursuant to paragraph 1 is a legal entity or

natural person transporting a quiet wine shall submit on request

the tax documents accompanying the silent wine during transport by directly

of the applicable legislation of the European Union governing the documents accompanying the

the carriage of wine products.



section 100a



Small wine producers



(1) a small producer of wine for the purposes of this Act, the legal


or natural person that produced only a quiet wine (§ 93 par. 3),

with an average annual production of under directly applicable legislation

The European Union governing the documents accompanying the carriage of wine

This wine products shall not exceed 1000 hl and this wine is not produced in

company for the production of selected products [section 19, paragraph 2 (a))].



(2) if there is a quiet wine made by a small producer of wine are carried into the

tax warehouse on the territory of the Czech Republic, the document shall not apply

proving the taxation according to § 5, but the document referred to in paragraph 4.



(3) if it is a quiet wine made by a small producer of wine are carried into the

tax warehouse in another Member State, the document referred to in

of paragraph 4.



(4) in the transport of still wine to the tax warehouse referred to in paragraphs 2 and 3 shall

It's the transport document in accordance with the regulation directly applicable European

Union governing the documents accompanying the carriage of wine products.

A small manufacturer of still wine is required to submit such a document on demand

tax administrators.



(5) a small producer of wine is required to transport the wine before the start of the Pacific to the

tax warehouse to realize the locally competent tax administrator where

silent wine produces, stores, processes, receives or sends.



(6) does not arise if small producers of wine in the tax year the tax

obligation (§ 8 paragraph 2), there is this small wine producers shall be obliged to communicate to the

This fact to the tax authorities.



section 100b



Evidence of wine in tax warehouses



The tax administrator may decide that the evidence led by the wine under section 37

and 38 will be conducted together those tax warehouses operated by the same

the operator and for which it is competent.



TITLE V OF THE



TAX ON TOBACCO PRODUCTS



section 100 c



Payer of taxes from tobacco products



The payer is also a legal or natural person who violates the prohibition of sale

the ultimate consumer of cigarettes at a price higher than the price for the final

the consumer referred to tobacco label (section 112).



§ 101



The subject of the tax on tobacco products



(1) subject to tax tobacco.



(2) tobacco products for the purposes of this Act, the cigarette,

cigars, cigarillos and smoking tobacco.



(3) for the purposes of this Act, means the



a) cigarettes



1. tobacco cords, which he smokes in the unaltered state and are not

cigars or cigarillos referred to in subparagraph (b)),



2. tobacco cords, which are simple catering handling

inserted into cigarette-paper tubes, or



3. tobacco cords, which are simple catering handling

wrapped in cigarette paper,



b) cigars and cigarillos of tobacco that is smoked in the same

condition and having regard to their characteristics and the expected typical consumer

in the unaltered state are intended solely for smoking and contain



1. the wrapper of natural tobacco, or



2. trhanou tobacco filling, with a wrapper of the normal colour of a cigar,

of reconstituted tobacco, covering the product, or even a filter

but not the mouthpiece in the case of cigars with the mouthpiece, if their

unit weight, excluding filter or mouthpiece at least 2.3 g and not more than 10

g and the circumference over at least one third of the length of 34 mm at least,



(c) smoking tobacco)



1. tobacco cut or otherwise split, twisted or pressed into

boards, and that it is possible to smoke without further industrial processing,



2. tobacco refuse modified for sale to the final consumer, who

does not fall under subparagraph (a)), or (b)) and that it is possible to smoke, or



3. smoking tobacco containing more than 25% of the weight of tobacco

particles with cutting widths of less than 1.5 mm; This is a fine-cut tobacco

designed for manual production of cigarettes.



(4) the Cigarettes for the purposes of this Act, the products also

contain wholly or partially as well as other substances than tobacco and which meet the

the other conditions referred to in paragraph 3 (b). and with the exception of products)

referred to in paragraph 8.



(5) cigars and cigarillos for the purposes of this Act, the also

products that contain partially even substances other than tobacco and which meet the

the other conditions referred to in paragraph 3 (b). (b)).



(6) Smoking Tobacco for the purposes of this Act, the product also

that includes, in whole or in part, other substances than tobacco, and that

meets the other conditions referred to in paragraph 3 (b). (c)) with the exception of

the products referred to in paragraph 8, or product other than those mentioned in paragraph 3

(a). (c)), if it is intended for any purpose other than for smoking and at the same time

This product can be smoking and are modified for sale to the final

to the consumer.



(7) the tobacco waste for the purposes of this Act, the residues from the

tobacco leaves and residues arising from the processing and manufacture of tobacco

products.



(8) For tobacco products shall not be considered products that do not contain tobacco,

fulfil the conditions referred to in paragraph 3 (b). and) or (c)),

exclusively for medical purposes and confirmation of this fact will issue

The Ministry of health of the Czech Republic or its institutions.



§ 101a



Establishment of the responsibility of the tax on tobacco products to declare and pay



The obligation to declare and pay tax there is also the date of violation of the prohibition

the sale of cigarettes to the final consumer at a price higher than the price for

the final consumer is mentioned on the label of tobacco (§ 112).



§ 102



The tax base of the tobacco products



(1) the taxable amount for a percentage of the taxes on cigarettes is the price for

final consumer under section 103.



(2) the taxable amount for the fixed part of the taxes on cigarettes is expressed

in pieces.



(3) the taxable amount for cigars and cigarillos the quantity is expressed in

and for smoking tobacco quantity expressed in kilograms.



§ 103



The price for the final consumer



(1) the price for the final consumer shall mean the price that is determined

price decision according to the law on prices ^ 61) as the price for the final

the consumer unit package intended for direct consumption,

unless otherwise provided by this Act. This price includes value added tax

values.



(2) the manufacturer, importer or authorised consignee shall submit to the Customs Office for the

Central Bohemian region (hereinafter referred to as "authorised by the tax administrator") proposal for the establishment

prices for the final consumer. The manufacturer or importer is established,

where appropriate, the place of residence in another State, to submit a proposal to

setting the price for the final consumer to designate the person with a registered office,

the organizational component of their business establishment, or place of residence of the

the tax, which the Czech Republic is authorised to transport tobacco

products in the regime of conditional exemption from another State.



(3) for cigarettes of the same brand name and about the same number of units in the

unit packaging must be set the same price for the final

of the consumer.



(4) the weighted average price for the purposes of this Act, the weighted

the average price for the final consumer, calculated on one piece,

which provides for the Ministry of Finance on the basis of the results of the inventories

patches for the previous calendar year.



(5) for cigarettes, that are not marked tobacco stickers, the price is

for the end consumer the same price for cigarettes,

that must be marked with a sticker, with the same tobacco brand name

and about the same number of units in the unit packaging. If you cannot determine the price for

the final consumer in the first sentence, is the price for the final

the weighted average of the consumer price.



(6) the weighted average price is used to calculate the amount of tax rates on cigarettes in

accordance with the legislation of the European Union ^ 61a).



(7) the price for the final consumer must be reported on tobacco

the sticker.



(8) the Cigarettes may be placed into free tax circulation only with tobacco

a sticker with the price for the final consumer, valid from the date of

the effectiveness of price decision until the last day of the effectiveness of this

price decision.



§ 104



Rates and the calculation of the tax on tobacco products



(1) the rates of tax are set out as follows:



+------------------------+--------------------------------------------------------------------+

| Text | The tax rate |

+------------------------+----------------------+----------------------+----------------------+

| | Percentage of | The fixed part | Minimum |

+------------------------+----------------------+----------------------+----------------------+

| cigarettes | 27 % | 1.29 €/unit | However, celkemnejméně |

| | | | 2.37 Eur/unit |

+------------------------+----------------------+----------------------+----------------------+

| cigars, cigarillos | | 1.42 Eur/unit | |

+------------------------+----------------------+----------------------+----------------------+

| smoking tobacco | | 1 896.00 Eur/kg | |

+------------------------+----------------------+----------------------+----------------------+



(2) the amount of tax on cigars, cigarillos and smoking tobacco is calculated

as the product of the taxable amount and tax, with fixed rates for the calculation of the tax on the

smoking tobacco is a critical mass of smoking tobacco at the time

the emergence of the obligation to declare and pay tax.



(3) the amount of tax on cigarettes when you use the fixed part and the percentage of rates

the tax is calculated as the sum of the following items:




and the product of the percentage of rates) taxes and prices for the end consumer

these cigarettes divided by 100,



(b)) the product of the fixed part of the tax rate and the number of pieces.



(4) the amount of tax on cigarettes while using the minimum tax rate is calculated

as the product of the minimum tax rate and the number of pieces.



(5) the tobacco rope in a length of 80 mm is considered to be 1 piece

cigarettes.



(6) the tobacco rope longer than 80 mm, but not exceeding 110 mm,

considered 2 pieces of cigarettes. The tobacco rope longer than 110 mm, but not

more than 140 mm, shall be considered as 3 pieces of cigarettes. With every other, and

initiated, 30 mm tobacco cords shall be regarded as additional 1 piece

cigarettes.



(7) if the amount of tax on cigarettes, calculated using fixed and percentage

part of the tax rate is lower than the amount of tax calculated when you use the minimum

the tax rate, the amount of tax calculated using the minimum rates

the tax.



§ 105



Exemption from taxes on tobacco products



(1) are exempt from tax tobacco products intended to be used for

testing for product quality and tests related to the

Security quality of measurements, or necessary to the production of the test conditions,

that these tobacco products will be proven during the tests

consumed, destroyed or being undermined in technologically

the reasoned quantity. The tests may be carried out only in laboratories

accredited by the technical standards ČSN EN ISO/IEC 17025 for the subject

testing of tobacco or tobacco products.



(2) the exemption shall be granted also to tobacco products



and as samples) collected by the tax authorities, or



(b) according to the instructions and deactivated) in the presence of officials of the administrator

taxes, or for their presence destroyed; This only applies to tobacco

products intended for export or for transport in the conditional mode

tax exempt to another Member State, which are not

to be eligible for entry into free tax circulation on the territory of another

the Member State or third country.



(3) the removal or defacing of tobacco products referred to in paragraph 2

the tax administrator shall draw up a protocol.



(4) the registration of tobacco products exempt under this

provisions, the separately leads. Records shall be kept for a period of 10 years from the

end of the calendar year in which the work was made.



section 105a



The adoption and use of tobacco products exempt from taxes without

authorization to receive and use of tobacco products exempt from tax



Tobacco products exempt from tax pursuant to § 105 para. 2 can receive and

to use without the authorization of the adoption and use of tobacco products

exempt from the tax.



Section 106



Demonstrate the taxation of tobacco products



Legal or natural person issuing the tax document pursuant to § 5 para.

2 proof of sale referred to in § 5 para. 3 or transport document by 5

paragraph. 4 is required to include on those documents to the final price

consumers on cigarettes and does not indicate the total amount of excise duty.



§ 107



Unit Pack



(1) cancelled



(2) tobacco products must be brought into free tax circulation

introduced into the tax territory of the Czech Republic or transported to the tax territory

The United States from another Member State in a closed unit

the Pack, which is intended for direct consumption, unless this Act

unless otherwise provided for.



(3) cancelled



(4) the tobacco products may not be imported to the territory of the Czech tax

Republic or transported from another Member State on the territory of the Czech tax

States in a closed unit packs are intended for personal

consumption or if they are transported in the regime of conditional exemption from

taxes then place in a tax warehouse. Tobacco products may not

be brought into free tax circulation in a closed unit packaging,

If you are exempt from tax under section 105.



(5) the Closed unit packet of cigarettes must contain at least 20 pieces

with the exception of cigarettes sealed unit packets of cigarettes exempt

from tax under section 105. Unit pack may contain only such

smokeless tobacco products are subject to the same tax rate ^ 61b).



(6) the tobacco products may be sold only in a closed unit packaging

with intact tobacco label with the exception of the sale of cigars and

cigarillos to the final consumer, which allowed sales.



(7) for the sale of individual cigars and cigarillos may take place only

from the open unit package intended for the final consumer,

that is marked tobacco a sticker.



section 108



The importation of tobacco products in the context of business activities



(1) the importer wishing to import tobacco products in the context of business

activities, is obliged to report this fact in writing to the tax administrator

no later than three weeks prior to the first import. If the importer is

registered office or permanent residence outside the territory of the United States tax, is required to

submit written notification to the designated tax Manager.



(2) the importer established or permanent residents on the territory of the Czech

States shall indicate in the report the business name or name and address of the legal

the form, the amount of business assets and legal guardian. Furthermore, the importer is

in the report to indicate whether there is agreement on concerted practices, and

where appropriate, indicate the amount of the share of the commercial property. The importer attaches to

the announcement of the inventory of tobacco products, broken down by species,

name, type of packaging, with an indication of the number of pieces, or kilograms in

unit packaging.



section 109



An authorized recipient of tobacco products



(1) an authorized recipient for the repeated adoption of selected products and

authorised consignee for one-time adoption of the selected products can

accept only tobacco products marked tobacco label with the exception of

tobacco products exempt from taxes under section 105.



(2) payment of the value of tobacco stamps when you receive them, or ensure

the value of tobacco stamps pursuant to section 119 paragraph 1. 4 (b). a) or b) is

considered to ensure the tax if the beneficiary for the

the repeated adoption of selected products accepts only tobacco products

and is at the same time the customer patches according to § 118 paragraph. 3.



(3) payment of the value of tobacco stamps when you receive them, or ensure

the value of tobacco stamps pursuant to section 119 paragraph 1. 4 (b). (b))

for ensuring the tax if the beneficiary for lump

adoption of the selected products accepts only tobacco products and is

at the same time the customer patches according to § 118 paragraph. 3.



section 109a



cancelled



§ 110



Prohibition of sale at a price lower than the price for the final consumer



(1) a dealer shall not sell cigarettes to the final consumer at a price

less than the price for the final consumer is mentioned on tobacco

the label, unless otherwise provided by this Act.



(2) Dealer shall not for the sale of cigarettes to the final consumer

give any discount on the price for the final consumer, including discounts

provided on the basis of sales.



(3) if it is added to or packaged with other cigarettes were the subject, should not be

in the sale to the final consumer the total cost is different from the price for

the consumer stated on the label of tobacco. Sale of cigarettes

must not be tied to the sale of other items.



§ 111



The reduction in prices for the final consumer



(1) by way of derogation from section 110 may in strictly necessary cases to sell

cigarettes to the final consumer at a price lower than the price for

the final consumer provided for tobacco manufacturers to label,

importers or dealers were allowed to while supplies last in the case

a declaration of bankruptcy, their production, their sale or their

business activities and in the case of distraint.



(2) in the case referred to in paragraph 1 is required to sell cigarettes

to the final consumer at a price lower than the price for the final

the consumer referred to tobacco, the consent of the authorized administrator label

the tax.



(3) a Sale at a lower price does not lead to a claim for reduction and tax refunds.



§ 111a



Prohibition on the purchase at a price lower than the price for the final consumer



The end user may not purchase cigarettes at a price lower than the price

for the final consumer is mentioned on the label of tobacco, unless

This law provides otherwise.



§ 112



Prohibition of sale at a price higher than the price for the final consumer



The seller may not sell cigarettes to the final consumer at a price higher

than the price for the final consumer is mentioned on the label of tobacco.

If the dealer sells cigarettes at a price higher than the price for the final

the consumer stated on the label of tobacco, an obligation arises and

pay the tax in the amount of the product of the percentage of the tax rates according to § 104

paragraph. 1 and the difference between the price at which cigarettes were sold, and prices

on tobacco the sticker.



§ 113



Special provisions



Tobacco products may not be winning the lottery or in a similar betting

the game. ^ 62)



section 114



Tobacco marking stickers



(1) cancelled



(2) Tobacco products manufactured on the territory of the Czech Republic,

tax the Czech Republic imported or to tax the Czech

the Republic having been transported from another Member State shall be marked tobacco

label ^ 62a), if they are not transported in a conditional exemption scheme


from taxes then place in a tax warehouse or if it is not in the

paragraph 6 or 7 unless otherwise specified.



(3) Mark tobacco products tobacco labels is obliged to the manufacturer,

authorised consignee or importer of tobacco products or the supplier

located outside the territory of the United States tax.



(4) tobacco products marked damaged tobacco sticker or marked

any way other than specified, are considered to be unmarked. Tobacco

decal naseknutím weakened are not regarded as damaged.



(5) cancelled



(6) a tobacco label must not be marked tobacco products that



and) intended for export, or



(b)) are intended for transport in the mode of a conditional exemption to

of another Member State.



(7) a tobacco label may not be marked tobacco products if they are

exempt from tax pursuant to § 11 (1) 1 or § 105, or if they are

introduced into the tax territory of the Czech Republic or transported from another

Member State on the territory of the United States tax for personal use (§

32 para. 4).



section 115



Breach of duty in labelling of tobacco products



(1) if the tax administrator that the obligation was violated when marking

tobacco products, shall inform without delay the other institutions

responsible for verification of compliance with obligations in the marking of tobacco

products.



(2) if the authority of the Financial Administration of the Czech Republic or the customs authority

administration of the United States, that obligation was violated when marking

tobacco products,



and) follows the tax code and



(b)), without delay, communicate that information to the tax authorities and the municipal

the Trade Office.



(3) if the tax authority or other competent authority, the unmarked tobacco

products shall, without undue delay, and passes a decision on the

ensure the unmarked tobacco products by their holders. If you cannot

a decision regarding the securing of unmarked tobacco products delivered as follows,

determined by this decision as undeliverable in the file.



§ 116



The tax return to the tax on tobacco products and payment of this tax



(1) the order of tobacco stamps performs the function of a tax return with

except for tobacco, the tax on which the obligation to declare and

in accordance with § 9 para. 3 (b). (e)), § 9 para. 3 (b). (f)) or § 101a.



(2) the tax is paid to the use of tobacco. Tobacco labels must

be used at the time when an obligation arises to declare and pay tax.



(3) the tobacco products can mark a tobacco tax only stickers

warehouse or outside the territory of the United States tax.



(4) the use of tobacco labels means the location of the labels on the tobacco

unit packaging and under the transparent cover, if used, so

so that when you open the unit package has been damaged.



section 116a



Ensure the tax on tobacco products



(1) if the operator of a tax warehouse is operated by only one tax

the warehouse, ensuring the tax provided by the composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator

is a maximum of 50 0000 0000 CZK.



(2) if the operator of a tax warehouse has more than one tax

the warehouse, ensuring the tax provided by the composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator

makes, no matter how much tax warehouses operated by not more than 100

0000 0000 CZK.



§ 117



cancelled



§ 118



Ordering, procurement and distribution of patches



(1) cancelled



(2) the purchase of tobacco stamps from their manufacturer, transporting them from the

the manufacturer of tobacco stamps to the authorized tax administrators and their subscription on the

income tax in the Czech Republic by the manufacturer, authorized by the recipient, or

the importer ensures responsible for the tax, which also examines

transport, storage and use of the patches from the manufacturer or the importer.



(3) the manufacturer or importer to headquartered or place of residence in another

State may designate the person with headquarters, the organizational component of their

the business establishment, where appropriate, the place of residence on the territory of the United

Republic, which is entitled to transport tobacco products

conditional exemption from another State to receive tobacco

stickers. Tobacco stamps for cigarettes may be responsible

person, only the person who was at the same time by the same manufacturer or importer

entrusted to the request for the fixing of a price for the final consumer

(article 103, paragraph 2). The purchase and transport of tobacco stamps from their manufacturer

the responsible tax administrations, their subscription on the territory of the United

States by a person authorised to receive patches and examination

transport, storage and use of tobacco stamps for this person ensures

responsible for the tax authorities.



(4) the manufacturer, the authorised consignee, importer, or a person authorized to receive

tobacco stamps referred to in paragraph 3 (hereinafter referred to as "customer") are required to

in order to calculate the value for yourself the amount of tax

the obligation ordered patches.



(5) the customer is obliged to order and remove tobacco labels

exclusively in charge of the tax authorities.



(6) if the Subscriber does not remove the stickers to the ordered tobacco 75 days from the

the date of receipt of the order, the competent tax authorities with the participation of authorised

a public official closest to the superior tax uncollected tobacco

the stickers will destroy and writes about the Protocol. The Subscriber is obliged to compensate

the costs associated with the production and destruction of these patches.



(7) the manufacturer must only sell tobacco patches stickers exclusively

responsible for tax administrators.



(8) cancelled



(9) the customer shall not sell tobacco received stickers or any

in a manner free of charge to pass to other natural or legal persons with

the exception of the designated tax administrator. This provision shall not apply to

the case where the tobacco manufacturers are passed or stickers suppliers

tobacco products in another Member State or in a third country for the purpose of

Mark tobacco products for entry into free tax circulation

income tax in the Czech Republic.



(10) the customer is obliged to pay the price of tobacco stamps. The transport of

patches from the charge of the tax to the customer and their

Save and use in the customer ensures that the Subscriber on its own

costs.



(11) Tobacco labels must be ordered



and two weeks prior to collection) in the usual cases, or



(b)), at least six weeks before the first collection of tobacco stamps new

pattern.



(12) if the model tobacco labels, you can order tobacco

stickers of the old pattern at the latest six weeks before the effective date of change of the pattern

tobacco labels stating the terms of the subscription. Tobacco labels can be

remove the first two weeks after the delivery of the order authorized administrators

the tax.



section 118a



Ordering and subscription patches corresponding to the old tax rate



(1) in the case of changing tax rates can be a tobacco label appropriate rate

the tax for the immediately preceding the new tax rate order, stating the

the subscription term at the latest 6 weeks before the date of entry into force of the new

the tax rate.



(2) the label referred to in paragraph 1 of the Tobacco, you can remove the first 2 weeks after

delivery to the designated tax Manager.



(3) a tobacco product with the appropriate rate of tax, tobacco decal

immediately prior to the new tax rate can be set in the free

tax circulation on the territory of the United States, at the latest before the date of

entry into force of the new tax rate.



section 118b



Ordering and subscription patches corresponding to the new tax rate



(1) in the case of changes to the tax rates must be one of the appropriate sticker

the new tax rate ordered at least 6 weeks prior to the first collection.



(2) the label referred to in paragraph 1 of the Tobacco, you can remove the first 6 weeks

before the date of entry into force of the new tax rate.



(3) a tobacco product with a sticker that matches the new tobacco tax rate

can be placed into free tax circulation on the territory of the Czech Republic

from the date of entry into force of the new tax rate.



§ 118c



The sale of the unit packets of cigarettes with tobacco label corresponding to the

the old tax rate



(1) unit of cigarettes intended for direct consumption with the tobacco

a sticker matching other than the new tax rate purchased in order to

resale cannot be from the date of entry into force of the new tax rate

sell.



(2) unit of cigarettes intended for direct consumption with the tobacco

label of the corresponding tax rate immediately before the new rate

tax purchased for resale cannot be sold after the expiration of

the last day of the second calendar month following the month in the

which came into effect the new tax rate.



(3) unit of cigarettes that cannot be referred to in paragraph 1 or 2

sell, is considered to be marked climbing a tobacco product.



§ 119



The value of tobacco labels



(1) the obligation to repay the value of tobacco creates these stickers

stickers. The value of tobacco stamps, corresponds to the amount of tax liability

tobacco product per unit of packaging intended for direct consumption.



(2) the value of tobacco stamps the customer is obliged to pay within 60 days

from the date of their removal from designated tax Manager.




(3) cancelled



(4) the customer is obliged to provide the collateral value of tobacco

stamps ordered by the responsible for the tax, if the value is not

patches already paid their subscription. Ensure the

provides



financial guarantees issued) for the benefit of the designated tax administrator,

accepted by the tax authorities,



(b)) or by bank transfer of funds composition on a deposit account for

ensure the taxes established by the tax administrator, and authorized for a period of

ensure the taxes shall not be entitled to interest on the amounts on deposit

account set up to ensure the tax authorized by the tax, or



(c) the guarantees provided by the insurance company of the insurance), if this method of

ensure the enable authorized tax administrator; warranty insurance

§ 21 paragraph 2 shall apply mutatis mutandis. 2 to 6.



(5) the customer shall submit patches that evidence that was

reimbursed to the value of tobacco stamps for manufactured tobacco removed on

the tax territory of the United States, is entitled to a refund of this value

patches under conditions that



and during transport of these marked) of tobacco products

conditional exemption from tax in violation of the conditional mode

exemption from tax (§ 28 para. 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

on presentation of proof of payment of the tax in another Member State, or



(b)) during transport such marked tobacco products

conditional exemption from taxes was lost or deterioration of these

tobacco products proven to be due to unforeseeable loss or

depreciation; the value of the patches will be back no later than

within 60 calendar days after clearing such losses or

write-down of tobacco products and on proof that the loss or

write-down of tobacco products is the result of unforeseen loss

or deterioration.



§ 120



Lien



To ensure recovery of the values of tobacco stamps shall be incurred on the basis of this

the law, a lien on the removed tobacco decals as yet unused

the unit packaging.



§ 121



Recording and inventory of tobacco stamps



(1) the customer is obliged to keep records of removed, used and

returned by the patches and keep records and documents, the

the basis of the entries in the register were made after a period of ten years from the end of

the calendar year in which the documents were issued.



(2) the customer is obliged to carry out an inventory of tobacco stamps for each

calendar year. He must, not later than 31 December 2006. January of each

calendar year announce entrusted the tax result of inventory

patches for the previous calendar year. Authorised by the tax administrator

shall send the summary information on the results of the inventories for all customers

The Ministry of finance no later than 15. February of each calendar year.



§ 122



Rolling back patches



(1) the customer may return to the designated tax Manager, damaged or

contaminated tobacco labels, if it proves that tobacco labels

acquired in accordance with this Act. Damaged patches should

their undamaged part of at least 60% of the total area of tobacco

stickers. If the damaged tobacco sticker consists of several parts, they must

be clear that the individual parts belong together. Damaged and

contaminated tobacco stamps for cigarettes must be above the prices for

the final consumer and the number of pieces that are printed on tobacco

sticker, provable. Damaged and contaminated tobacco stamps

for cigars, cigarillos and smoking tobacco must be the number of pieces,

where appropriate, kg, printed on the label of tobacco,

demonstrable.



(2) for damaged or contaminated tobacco labels that meet

the conditions referred to in paragraph 1, the authorised tax value

patches, if the value of tobacco stamps paid.

Responsible for the tax return the damaged or contaminated tobacco

the stickers will destroy the participation charge a public official closest to the parent

the tax administrator. About the destruction of the returned damaged or contaminated

patches report.



(3) the customer may return the unused tax administrators responsible for tobacco

stickers. Responsible for the tax return to the customer the value of tobacco

stickers, if the value of tobacco stamps paid. Responsible for the

the tax return tobacco destroys the stickers with the participation of the authorised official

the person closest to the superior tax administrator. About the destruction of the returned tobacco

the labels report.



(4) If the Ministry of finance will issue a decree which changes the pattern

tobacco labels, the customer is obliged to return to the designated tax Manager

unused tobacco labels of the old pattern, not later than 30 days from the date of

entry into force of the Decree. In the case that have been exported tobacco labels

to third countries, the customer returns the unused old tobacco labels

the model responsible for the tax administration not later than 80 days from the date of acquisition

the effectiveness of the Ordinance.



(5) For the return of the old pattern, tobacco labels if there is no change

the tax rate, the tax administrator shall issue authorized free of charge tobacco labels

a new model within 30 days from the day on which they were tobacco labels returned.

Responsible for the tax return tobacco destroys the old pattern for stickers

the participation of the official closest to the manager responsible for the tax authorities. About

the destruction of the patches returned report.



(6) the customer is obliged to immediately return to the designated tax Manager

unused tobacco labels, including patches of damaged or

polluted in accordance with paragraph 1, in the event of closure. If

the customer has already paid the value of the patches, his responsible for returns

the tax on that amount.



(7) the Subscriber may request the designated administrator of the official supervision of tax

destruction of tobacco stamps glued on unit packets. The request of the

can only apply to products manufactured, imported Subscriber

or brought from another Member State. Official supervision means participation

an official in charge of the tax when the destruction of tobacco stamps

glued on unit packets, which, at its expense, shall ensure

the Subscriber. The destruction of tobacco stamps under official supervision can be done

only on the territory of the Czech Republic. The tax is authorized by

obliged to comply with the request by date, time, place and manner

the destruction of tobacco stamps shall be established by the agreement. The customer is created

entitled to a refund of the value of tobacco stamps on the date of the destruction of tobacco

labels under official supervision. Entitled to a refund can be claimed only if the

If the value of tobacco stamps already paid.



(8) for lost tobacco labels and stickers for tobacco victims of more

than 40% of the refunds.



§ 122a



Entitled to a refund of the value of tobacco stamps in case of changes in tax rates

for cigarettes



(1) is entitled to a refund of the value of the label in the case of tobacco, the tobacco

stickers of the corresponding tax rate immediately before the new rate

the tax stuck on the unit packaging of cigarettes intended for direct consumption,

that the customer manufactured, imported or brought from another Member State,

begins on the day of its destruction under official surveillance on the territory of the Czech

States, if



and the value of tobacco stickers) has already been paid, the



(b)) the last day of the second calendar month following the

month in which came into effect the new tax rate, customer



1. Census of these patches,



2. submit an application for the official supervision of the destruction of these tobacco labels

electronically in the format and structure of the published by the tax

manner allowing remote access, and



3. place unit packets of cigarettes intended for direct consumption with the following

tobacco stickers on the space that is protected against misuse and

where are this unit packs stored separately from other

tobacco products and clearly marked,



(c)) is a unit of cigarettes intended for direct consumption with the

tobacco until the day of the destruction of stored sticker referred to in subparagraph (b)) point 3 and



(d)) for such destruction to the last day of the fourth calendar month

following the month in which the new tax rate became effective.



(2) unit of cigarettes intended for direct consumption with the tobacco

label of the corresponding tax rate immediately before the new rate

taxes for which the conditions referred to in paragraph 1, in the last

day of the fourth calendar month after the month in which the acquired

the effectiveness of the new tax rate is not considered as marked climbing a tobacco product.



the title launched



§ 123



Application for reduction of remuneration or providing



(1) the Subscriber may request the authorized tax authority for a reduction of the remuneration

or collateral.



(2) the reduction in payment or collateral for the purposes of this Act, the

the reduction in remuneration value of tobacco stamps for their collection or


reduction ensure values of tobacco stamps when you receive them.



(3) an application for a reduction in payment or to ensure the Subscriber that can lodge

during the 2 years before the date of submission of the application for a reduction of the remuneration or

ensure the



and the need for tobacco regularly stickers) and



(b)) was borne by the value of tobacco stamps so that in the event of default of

This payment did not produce the obligation to pay interest on arrears.



(4) the Subscriber removes tobacco labels regularly, if the time between the

individual subscriptions shall not exceed 90 days.



(5) the Subscriber may take a decision on the reduction of the remuneration or provide,

that's immediately on the existing decision to reduce

payment or collateral, to request at least 4 and not later than 3 months before

the expiry of the period for which the original decision on the reduction of the remuneration or

ensure released; This deadline cannot be restored to the previous state.



(6) in the case of rejection of the application for a reduction of the remuneration or security can be

submit a new request at the earliest after the expiry of 3 months from the date of acquisition of legal

can this negative decision.



§ 124



The conditions for the issue of a decision on the reduction of the remuneration or provide



Authorised by the tax administrator decides to reduce payment or collateral, if

the Subscriber



and) during the 2 years before the date of submission of the application for a reduction of the remuneration or

ensure the customer and duly fulfils the obligations duly represented the tobacco

tobacco products stickers in the manner prescribed by the laws and



b) fulfils the conditions under which the tax administrator may decide to reduce

ensure the tax or the tax on abandonment of the collateral.



section 125



The decision to reduce payment or collateral



(1) decision to reduce payment or security is issued for a period of 1 year

starting with the first day of the calendar quarter following the acquisition

legal force of this decision.



(2) the Authorized tax authority shall decide on the request for a reduction of the remuneration or

ensure within 60 days from the initiation of proceedings; in particularly complex cases

shall decide within 90 days.



(3) in the event that a decision to reduce payment or security

immediately follow up on the current decision to reduce payment or

ensure that the new decision to issue before the end of the period for the

request a reduction in payment or collateral.



§ 126



The amount of the reduction of the remuneration or provide



(1) the authorized tax authority in the decision to reduce payment or collateral

indicate the amount of the reduction for an individual subscription in the amount of 10% of the value

patches.



(2) the Authorized tax authority in the decision to reduce payment or collateral

indicate the amount of the reduction for an individual subscription of 20% of the value

patches, if the reduction of remuneration or providing 24-

for 9 months prior to the release of this decision.



(3) the Authorized tax authority in the decision to reduce payment or collateral

indicate the amount of the reduction for an individual subscription amounting to 40% of the value

patches, if the reduction of remuneration or providing 24-

for 21 months before the release of this decision.



(4) a reduction of the remuneration or to ensure it can be used in a given calendar

quarter only to those immediately after the successive subscriptions of tobacco

stickers, whose total value does not exceed 50% of the total value

patches for the immediately preceding calendar

year.



§ 127



Annulment of the decision on the reduction of the remuneration or provide



Responsible for tax administration cancels the decision on the reduction of the remuneration or provide

in the case that



and the payment is at risk values) patches, or



(b)) the Subscriber after the release of this decision, no longer meets the conditions for



1. submission of an application for a reduction of the remuneration or provide, or



2. the issue of the decision to reduce payment or collateral.



§ 128



Obligations of the customer in connection with a reduction in payment or to ensure the



(1) the customer is obliged to notify the responsible tax authorities all

the factors which affect the fulfilment of the conditions for the issuance of the decision

on the reduction of the remuneration or provide, within 5 days from its inception.



(2) the Subscriber is within 5 days from the date of cancellation of the decision on the reduction of the remuneration

or collateral required to



and the value of tobacco stamps) pay in the amount of the reduction of the remuneration or

collateral referred to in this decision, or



(b)) to provide collateral values of tobacco stamps in the amount of the reduction

payment or collateral referred to in this decision.



(3) if the existing decision on reduction of remuneration or providing

does not connect immediately to the new decision, the customer is obliged to

not later than the working day following the expiry of the period for which it was

the present decision,



and the value of tobacco stamps) pay in the amount of the reduction of the remuneration or

listed in the present decision;



(b)) to provide collateral values of tobacco stamps in the amount of the reduction

payment or security referred to in the present decision.



§ 129



cancelled



§ 130



cancelled



§ 131



The implementing legislation provides for



pattern and dimensions) tobacco labels and its location on the

unit packaging,



(b)), the subscription ordering and distribution of patches,



(c) the specimen for the order) patches,



(d)) details for how to transport and storage of patches,



e) specimen to register the patches,



(f)) details for how to inventory, patches,



g) registration and details for how to return damaged tobacco

stickers,



h) model permissions of an official responsible for the tax authorities to enter into

objects of the customer



I) pattern for the privileges of a public official closest to the superior tax administrator

supervising according to § 118 paragraph. 6 and § 122 para. 2, 3 and 5,



(j)) how to handle design-time prices for the final consumer in the

cigarettes and when changes to these prices.



TITLE VI OF THE



TAX ON RAW TOBACCO



§ 131a



Tax payer of the raw tobacco



(1) the payer of taxes of raw tobacco is a person



and that the raw tobacco used) for any purpose other than for the



1. manufacture of tobacco products,



2. delivery of raw tobacco for the manufacture of tobacco products, or



3. delivery to another Member State or third country, or



(b)) that was detected in the raw tobacco which did not show



1. origin of raw tobacco



2. purpose of use of raw tobacco, or



3. identify the person who has been or is to be raw tobacco delivered.



(2) the payer of taxes of raw tobacco is not a research organisation in accordance with

the legal rules relating to the promotion of research, experimental development

and innovation or public University, which have used the raw tobacco for

research or scientific purposes.



(3) the payer of taxes of raw tobacco is required to file an application to the

registration within 7 days from the day on which you become liable.



section 131b



Subject to tax of raw tobacco



(1) subject to tax of raw tobacco is tobacco.



(2) raw tobacco for the purposes of this Act, the



and a naturally or artificially dried) or non-dried, fermented or

not fermented, expanded or neexpandovaný sheet plants of the genus

tobacco, or any other part thereof; the leaves can be whole, partially or totally

vyžilované,



b) residues from the leaves or other parts of plants of the genus tobacco, which



1. arise when processing these sheets or other parts of plants,

the handling of these leaves, or other parts of plants, or in the manufacture of

tobacco products and



2. are not modified for sale to the final consumer,



c) reconstituted tobacco produced by combining finely crumbled tobacco

the rest of the tobacco industry or tobacco dust, which is not adjusted for the sale of

to the final consumer.



§ 131 c



Chargeability of VAT of raw tobacco



Tax liability arises on the day



and raw tobacco for) the use of any purpose other than for the



1. manufacture of tobacco products,



2. delivery of raw tobacco for the manufacture of tobacco products



3. delivery to another Member State or third country, or



(b)) the findings of the raw tobacco, for which



1. There was the origin of the raw tobacco



2. purpose of use has been shown, the raw tobacco, or



3. identification of the person has not been demonstrated, that has been or is to be raw

tobacco delivered.



§ 131d



The tax base of the raw tobacco



The taxable amount of the raw tobacco is the quantities of raw tobacco, expressed

in kilograms.



§ 131e



Rate and tax calculation of raw tobacco



(1) the rate of tax on raw tobacco shall be at the rate of excise

taxes from smoking tobacco.



(2) a tax on raw tobacco shall be calculated as the product of the taxable amount and rates

tax on raw tobacco.



§ 131f



The tax period



Tax period is the calendar month.



§ 131 g



Tax return and additional tax return to raw tobacco tax



(1) the payer of taxes of raw tobacco is obliged to file a tax return.



(2) additional tax return to the tax is lower than the last known tax,

It is not permissible to submit after the expiration of 6 months from the beginning of the time limit for

determination of tax.



PART FOUR



RESTRICTIONS ON THE SALE OF SPIRITS AND TOBACCO PRODUCTS



§ 132



Definition of terms



For the purposes of this part of the Act means the




and the premises bounded by fixed stall) or portable structures, counters,

tables, or similar device, where the goods are sold,



(b) a stall selling daily) and periodicals stand firm

structure which is not present on the market (market), and among a wide

the assortment of the daily and periodical press offers as an additional range of

and tobacco products,



c) stand with snacks stand solid construction that is not

in the marketplace or in the market, and outside the range of snacks offered as

additional products and tobacco products and spirits,



(d)) the market (market), closed or partially unclosable

closeable open space, where the goods are sold or are

provision of services and in which is located more than one booth,



e) mobile shop mobile devices intended for the sale of goods capable of

motion and separate the functionality that meets the technical requirements referred to in

special legislation ^ 65a) and at the same time corresponds to the health

regulations ^ 65b),



f) spirit drinks alcoholic beverages containing not less than 15% vol.

ethanol, in addition to beer (section 81) and wine (section 93).



§ 133



Ban on sale of



(1) where this Act provides otherwise, it is on the newsstands, markets

(the markets) or places that do not meet the technical requirements of the territorial

technical, special-purpose and construction of buildings and technical solutions that are not

approved for the sale of goods or the provision of public services,

prohibited to sell spirits and tobacco products.



(2) tobacco products can be used as additional products to sell in kiosks

with the sale of the daily and periodical press [section 132 (b))]. Tobacco

products and spirits can be used as additional products to sell in stalls

snack [section 132 (a) (c))].



(3) tobacco products and spirits can be sold mobile stores

When selling goods in places where it is not organised by the sale in stores,

which meet the technical requirements of the specific and technical, territorial

construction of buildings and technical solutions that are approved for sale

of goods or the provision of public services.



(4) the spirit drinks, as well as by the glass, can be sold in public accessible

sporting and cultural undertakings, including dances and discos,

If a special law ^ 65 c) provides otherwise.



(5) the person may in accordance with paragraph 4, shall be obliged to sell spirits

not later than 3 working days prior to the holding of this activity in writing

to inform the tax authorities, in whose territorial jurisdiction the sale

take place. Written information must include details of the person that

spirits, about the time the definition of the sale of spirits and the type and

the quantities sold to the spirits.



(6) prohibition of sale of tobacco products and spirits provided for special

^ 65d law) remains unaffected by this provision.



§ 134



Violations of the prohibition on the sale of spirits and tobacco products



(1) if the tax that has been tampered with and the prohibition of the marketing of spirit drinks

tobacco products, shall inform without delay the other institutions

responsible for checking compliance with the prohibition on the sale of spirits and tobacco

products.



(2) if the authority of the Financial Administration of the Czech Republic or the customs authority

administration of the United States that has been tampered with and the prohibition of the marketing of spirit drinks

tobacco products,



and) follows the tax code and



(b)), without delay, communicate that information to the tax authorities and the municipal

the Trade Office.



(3) the spirits and tobacco products found on the spot, where the ban on their

the sale, the tax authority or other competent authority shall ensure that, with no

undue delay shall forward the decision regarding the securing of spirits and tobacco

products by their holders. If the decision to ensure the spirits and

tobacco products as follows delivered, based this decision as

undeliverable in the file.



PART FIVE



MARKING AND COLOURING OF SELECTED MINERAL OILS



section 134a



Definition of the concept of marking and colouring of selected mineral oils



(1) the Markup and colouring of selected mineral oils means

even the incorporation of marker and colouring to these oils.



(2) the type of marker and the kind of dyes, their minimum quantity 1

litres of marked and coloured mineral oils and how they

evidence lays down detailed legislation.



section 134b



The subject of tagging, and dyeing of selected mineral oils



(1) the subject of tagging and coloring are, with the exception of the cases referred to in

paragraphs 2 and 4, mineral oil listed under the nomenclature codes 2710 19

25, 2710 19 29, 2710 19 41 and 2710 19 45, 2710 19 49.



(2) tag your tracks and dyed according to the rules set out in § 134c-134 k

they may not be



and other mineral oils) than those referred to in paragraph 1,



b) mineral oils as referred to in paragraph 1, in the case of fuel and

lubricant under special legislation ^ 65e), with the exception of mineral

oils, which are exempt from tax pursuant to § 49 paragraph 1. 8,



c) mineral oils as referred to in paragraph 1, if it is a fuel

for cruises to the waters on the territory of the Czech Republic, to which the

not covered by the exemption provided for in § 49 paragraph 1. 8,



d) ingredient for the manufacture of the mineral oils, which are listed in the

(a) to (c)))



e) mineral oil listed in paragraph 1, where the tagging and

the failure to use them.



(3) the list of mineral oils in accordance with paragraph 2 (a). (e)), which is

tagging and coloring of the defects of their use, lays down the legal

prescription.



(4) the tag your tracks and stained mineral oil may not be referred to in paragraph

1, that are or are to be dispatched to other Member States in

the regime of conditional exemption or in free tax circulation

or which are or are to be exported to third countries.



§ 134c



The principle of marking and colouring of selected mineral oils



(1) mineral oil listed in § 134 b of paragraph 2. 1 označkovány and must be

colored all the time, when they are located on the territory of the United

the Republic, unless the law provides otherwise (article 134 b, paragraph 4, and section 134e

paragraph. 1).



(2) on the territory of the Czech Republic can mineral oil listed in

§ 134 b of paragraph 2. 1 tag and painted entirely in a tax warehouse in accordance with section 19

paragraph. 2, which is equipped with a metering device for opencast and tagging

and coloring of these oils. Marking and colouring of mineral oils

referred to in § 134 b of paragraph 1. 1 outside a tax warehouse in accordance with § 19 para. 2, which

It is equipped with a metering device for marking and opencast and dyeing

These oils, shall be deemed a material breach of this law.



(3) mineral oil listed in § 134 b of paragraph 2. 1 shall be assessed in terms of

the contents of the marker and dye in the form of certification under the Special

^ law 65f).



(4) mineral oil listed in § 134 b of paragraph 2. 1 marked and coloured

otherwise than provided for in this Act, shall be treated as mineral oils

neznačkované and bare.



§ 134d



Exports of selected mineral oils



Legal and natural persons that have mineral oil listed in §

134 b of paragraph 2. 1 intended for export into free tax circulation, are

at the moment of release for free circulation shall be obliged to submit the tax to the Customs Office

the customs declaration for release of these oils to the export procedure or to

European Community transit procedure. In the case of failure to execute

the cancellation of export or transit of the European communities are

listed persons are obliged to these oils, unless they were already označkovány and

tag and color dyed, solely in a tax warehouse. These

oils are the date of receipt to the tax warehouse put into mode again

conditional exemption and a tax warehouse operator arises

the date of their acceptance of the right to a refund.



Obligations and prohibitions when marking and colouring of selected mineral

oils



§ 134e



(1) Tag and colored mineral oil listed in § 134 b of paragraph 2. 1 is on

income tax in the Czech Republic is obliged to tax warehouse operator

at the latest before they are released into free tax circulation.



(2) the transport of mineral oils as referred to in § 134 b of paragraph 1. 1 from another

Member State under a conditional exemption or in free

tax circulation or importation from a third country is required to

marking and colouring of these oils to ensure their recipients or

the importer, prior to their entry into the territory of the Czech tax

of the Republic. This does not apply to cases where the mineral oil

transported in the conditional mode, the exemptions to the tax warehouse

pursuant to section 19 para. 2.



(3) the manufacturer and the user mixes marker and colouring matters referred to in

the implementing Regulation pursuant to section 134a para. 2, having its registered office at

the tax territory of the United States, is obliged to keep a register of markup

substances and dyes by implementing legislation.



(4) the operator of a tax warehouse, the consignee or importer who is

required to tag and colored mineral oil listed in § 134 b of paragraph 2. 1

or is bound to such marking and colouring ensure is on

the request of the tax authority or the competent authority shall submit the

certificate by a special legal regulation ^ 65f).



(5) legal and physical persons who purchase or otherwise acquire

neznačkované and not colored mineral oil listed in § 134 b of paragraph 2. 1 with


the intent to transport them to another Member State in the conditional mode

tax exemption or tax in free circulation or exported to a third

countries are obliged to promptly ensure the marking and colouring of these

oils, if such right or export does not take place. For the listed

legal and natural persons shall apply the obligations laid down in paragraphs 1 and 2

by analogy. If these products are already included into free tax circulation,

must be označkovány and colored in a tax warehouse. In this case,

These oils are again put into a conditional exemption from the mode

taxes and tax warehouse operator arises on the date of receipt of the claim to the

tax refund.



(6) legal and natural persons that manufacture, process, transport,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the mineral oil listed in § 134 b, are

required to



and) produce, handle, transport, store, shop or otherwise

acquire, sell or consume these oils on the basis

a trade licence for these activities under a special legal

the rules relating to sole proprietorship; It does not apply to persons who

buy, sell, transport or store them exclusively in these oils

unit packaging to 20 liters,



(b)) to enable the tax administration or the competent authority access to objects

premises and equipment used in the production, processing, transport,

storage, purchase or other acquisition, sale, or consumption of these

oils,



(c)) on request submit the tax administration or the competent authority

the relevant documentation and provide them with accurate and complete information

related to the production, processing, transportation, storage, purchase or

another acquisition, sale, or consumption of these oils,



(d)) to enable the tax administration or the competent authority to remove free of charge in

necessary quantity samples of these oils in the manner prescribed by the implementing

by law,



(e)) to pay the necessary costs associated with carrying out the analysis, taken from

the sample by an accredited person ^ 65f), if it was on the basis of this analysis,

found violations of the obligations laid down in this law.



(7) legal and natural persons that manufacture, process, transport,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the mineral oil listed in § 134 b, lead and

keep the manner prescribed by the implementing regulation a register of

the types and quantities of these oils and the ways of dealing with

them.



(8) legal and natural persons that manufacture, process, or

sell mineral oils, which may not be in accordance with § 134 b of paragraph 2. 2 (a).

(e)) tag your tracks and dyed in the manner referred to in paragraph 6 shall be required to



and in the accompanying technical documentation) and in the documents provided for in this

for these oils Act expressly provided that these oils may not be

used for the propulsion of the engines,



(b) the registration statement) to have a buyer, with the exception of the sale of mineral

oils nonentrepreneurial natural person in unit packaging to 20 liters, about

the fact that the



1. meets the conditions referred to in paragraph 10,



2. marking and colouring of these oils is the fault of their use and



3. these mineral oil will not be used for purposes other than those for which

tag your tracks and must not be stained,



c) keep the technical documentation and papers to these oils for 10

years from the date on which they began to dispose of them in the manner specified in paragraph 6.



(9) legal and natural persons that buy mineral oil listed in

§ 134 b of paragraph 2. 2 (a). (e)), at the request of the seller are required to expose

at the latest before the date of his release of these oils the Declaration referred to in paragraph

8 (a). b). This does not apply to nonentrepreneurial natural persons purchasing

these mineral oil in the unit packaging to 20 litres.



(10) the Purchaser of mineral oils as referred to in § 134 b of paragraph 1. 2 (a). (e))

may be the only person who



and is equipped with the proven) technology, for which it is

marking and colouring of mineral oils on the failure of their use, or



(b)) the mineral oil is sold or supplied by the person referred to in subparagraph (a)).



(11) the list of technologies in accordance with paragraph 10 lays down detailed legal

prescription.



(12) the provisions of paragraph 8 (a). a) does not apply to mineral oils,

that



and) demonstrably or to be transported to other Member

States in the regime of conditional exemption or in free tax

circulation, or for which there are, or are to be exported to third

countries, or



(b)) proven to be or to be transported between tax warehouses in

conditional exemption scheme.



§ 134f



It is forbidden to



and dilute, delete) or otherwise change the tagging and mineral coloring

the oils referred to in § 134 b of paragraph 2. 1 excluding tax warehouse located on the

income tax in the Czech Republic, which has a permit to tagging and

coloring selected mineral oils,



(b)) put into free tax circulation neznačkované and bare mineral

the oil referred to in § 134 b of paragraph 2. 1,



(c)) offer for sale or use of marked mineral oil and dyed

referred to in § 134 b of paragraph 2. 1 to drive the motors with the exception of the stationary

engines and gas turbines intended for the production of electric and heat

energy and, with the exception of engines used in the voyages to the waters of the

income tax in the Czech Republic, if the mineral oil used for

These cruises subject to exemption pursuant to § 49 paragraph 1. 8,



(d) transport and storage) of marked and coloured mineral oil listed

in § 134 b of paragraph 2. 1 in the bowl that is in conjunction with or is to

such vessels,



e) offer for sale or use mineral oil listed in § 134 b

paragraph. 2 (a). (d)), and (e)) for purposes other than those for which these mineral

the oil must not be tag your tracks and dyed.



Enable to marking and colouring of selected mineral oils



§ 134g



The basic provisions on the authorisation for marking and colouring of the selected

mineral oils



(1) mineral oil listed in § 134 b of paragraph 2. 1 can tag and dye

only the operator of a tax warehouse, on the basis of a final

enable to marking and colouring of selected mineral oils.



(2) in case when the replacement of the existing authorisation for tagging

and dyeing of selected mineral oils, mineral oils new

referred to in § 134 b of paragraph 2. 1 tag and dye based on the new permit

from the date of its notification.



(3) the marking and colouring of mineral oils as referred to in § 134 b of paragraph 1. 1

without the permission of the marking and colouring of selected mineral oils

under the Trade Act considered serious violations of the terms and conditions

provided for by the Act on excise tax, the tax administrator shall notify the competent

the municipal Trade Office.



§ 134h



Cancellation and termination of authorization to the marking and colouring of selected mineral

oils



(1) the tax administrator shall also withdraw the authorisation to tagging and dyeing

selected mineral oil, if the holder of a permit to tagging and

coloring selected mineral oils infringed the obligations or prohibitions

provided for in § 134e and 134f.



(2) a permit to marking and colouring of selected mineral oils shall cease

also on the date of cancellation or termination of authorization to operate a tax warehouse,

in which the mineral oil listed in § 134 b of paragraph 2. 1 tag your tracks and

dyed pursuant to this authorization to the marking and colouring of the selected

mineral oils.



§ 134i



cancelled



§ 134j



cancelled



§ 134 k



Breach of duty in tagging and dyeing of selected mineral

oils



(1) if the tax administrator that the obligation was violated when tagging

or dyeing of selected mineral oils, shall inform the

the Czech trade inspection without delay.



(2) if the authority of the Financial Administration of the Czech Republic or the customs authority

administration of the United States, that obligation was violated when tagging or

coloring selected mineral oils,



and) follows the tax code and



(b)), without delay, communicate that information to the tax authorities.



PART SIX



TAGGING of CERTAIN OTHER MINERAL OILS ^ 65 g)



§ 134l



Definition of tagging of certain other mineral oils



(1) Tagging of certain other mineral oils means

even the incorporation of the substance into the markup of these oils.



(2) the type of marker and its minimum quantity in 1 liter of some

other mineral oils not referred to in the fifth and the way its

evidence lays down detailed legislation.



§ 134 m



Subject tagging of certain other mineral oils



(1) the subject of tagging are, with the exception of the cases referred to in

paragraphs 2 and 4, the following mineral oils:



a) benzene, toluol, xylol, other aromatic hydrocarbon mixtures and

crude light oils listed under the nomenclature codes 2707 10 10, 2707 20,

2707 30, 2707 50, 2707 99 11 and



b) medium oils listed under the nomenclature codes 2710 19 11 and 2710 19 15,



c) heavy gas oils listed under the nomenclature codes 2710 and 2710 19 31

19 35,



d) heavy fuel oil under the nomenclature codes 2710 19 51, 2710 19

55, 2710 19 61, 2710 19 63, 2710 19 65 and 2710 19 69 having at least two

of these properties:




1. kinematic viscosity at 40 ° c is less than 12 mm. s-1 including,



2. density at 15 ° c is higher than the 784 kg. m-3, including a less than 913

kg. m-3 including,



3. when the distillation test according to the methods specified in ČSN ISO 3405

at least 20% by volume, including losses to the temperature of 350 ° c with

the exception of heavy fuel oils intended for use for propulsion engines



e) mineral oil listed under the nomenclature codes 2710 19 71, 2710 19

75, 2710 19 81, 2710 19 83, 2710 19 87, 2710 19 91 and 2710 19 99 having

These properties:



1. kinematic viscosity at 40 ° c is less than 12 mm. s-1 including,



2. the flash point according to the method Penskyho and Martens or a method in the

the Open Cup is lower than 150 ° c including,



3. when the distillation test according to the methods specified in ČSN ISO 3405

at least 20% by volume, including losses to the temperature of 350 ° c,



While it is sufficient for such oil had a property referred to in paragraph 1 and

at least one of the properties referred to in points 2 and 3,



f) acyclic saturated hydrocarbons and other acyclic hydrocarbons referred

under the nomenclature codes 2901 10 10, 2901 29 20 and 2901 29 80,



g) toluene, o-xylene, m-xylene, p-xylene and xylene mixture listed under codes

2902 30 000 and 2902 41 nomenclature to 44,



h) organic composite solvents listed under code nomenclature 3814

00 90.



(2) tag your tracks according to the rules laid down in § 134n to 134v shall not be



and other mineral oils) than those referred to in paragraph 1,



b) mineral oils for specific processing listed under codes

the nomenclature of the 2710 19 11, 2710 19 31, 2710 19 51 and 2710 19 71,



c) mineral oils for chemical processing listed under codes

the nomenclature of the 2710 19 15, 2710 19 35, 2710 19 55 and 2710 19 75; for such

chemical processing, however, does not consider the use of such mineral oils

as an ingredient for the production of mineral oils by mixing,



d) mineral oil listed in paragraph 1 are used as an ingredient for

the production of mineral oils intended for use for propulsion engines



e) mineral oils as referred to in paragraph 1 (b). b) to (e)), which is

tagging a problem using them,



f) mineral oils as referred to in paragraph 1 (b). a) and f) to (h)), which is

tagging a problem using them,



g) mineral oil referred to in paragraph 1 in unit packaging to 20

litres.



(3) the list of mineral oils as referred to in paragraph 2 (a). e) and (f))

which is tagging a problem using them, lays down the legal

prescription.



(4) the tag your tracks may not be mineral oil listed in paragraph 1, which

or to be transported to other Member States in the mode

conditional exemption from taxes, free tax circulation or outside these

modes, or which are or are to be exported to third countries.



§ 134n



The principles of tagging of certain other mineral oils



(1) mineral oil listed in § 134 m para. 1 must be označkovány after

all the time when they are located on the territory of the Czech Republic, if the

This law provides otherwise (article 134 m (4) and section 134p (1)).



(2) on the territory of the Czech Republic may be mineral oil listed in §

134 m para. 1 tag manufacturer that is equipped with a dosing and

opencast equipment for tagging these oils, or operator

tax warehouse in the case that the selected products are subject to

conditional exemption from tax pursuant to section 59 paragraph 1. 1 and have not yet been

put into free tax circulation.



(3) mineral oil listed in § 134 m para. 1 shall be assessed in terms of

the contents of the marker in the form of certification according to a special legal

prescription ^ 65f).



(4) mineral oil listed in § 134 m para. 1 marked differently than

provided by law, shall be treated as mineral oil neznačkované.



§ 134o



The export of certain other mineral oils



Legal and natural persons that have mineral oil listed in §

134 m para. 1 intended for export made or put into free tax

circulation, they are at the moment of termination of production or entry into free tax

circulation required to bring the Declaration to the Customs Office of release of such

oils into the export procedure or a transit procedure of the European

the community. In the case of failure to execute the cancellation of export or transit

the scheme of the European communities are referred to these persons are obliged to oil,

If you have not already označkovány, mark. If these oils

put into free tax circulation admitted to tagging your operator

tax warehouse, the date of receipt of the tax warehouse again listed

the conditional exemption scheme.



Obligations and prohibitions in the tagging of certain other mineral oils



§ 134p



(1) the Tag mineral oil listed in § 134 m para. 1 is in tax

the Czech Republic is obliged to their manufacturer, not later than when the output from the

the production equipment or operator before the tax warehouse

they are released into free tax circulation.



(2) the transport of mineral oils as referred to in § 134 m para. 1 from another

Member State under a conditional exemption, in free

tax circulation or outside these regimes or their importation from a third country

tagging of these oils is obliged to ensure that they are the recipient or

the importer, prior to their entry into the territory of the Czech tax

of the Republic. This does not apply to cases where the mineral oil

transported in the conditional mode, the exemptions to the tax warehouse

pursuant to section 19 para. 2.



(3) the producer and the user of the marker specified in the implementing

Regulation in accordance with § 134l para. 2, which is situated on the territory of the Czech

the Republic is obliged to keep a register in accordance with the implementing marker

legal regulation.



(4) the manufacturer, the consignee or importer is required to tag

mineral oil listed in § 134 m para. 1 or is bound to such

tagging to ensure, on the request of the tax authority or the competent authority

be required to provide a certificate by a special legal regulation ^ 65f).



(5) legal and physical persons who purchase or otherwise acquire

neznačkované mineral oil listed in § 134 m para. 11 with the intention of

to transport it to another Member State under a conditional exemption

from the tax free tax circulation or outside these schemes or exported to

a third country shall be obliged to promptly ensure the tagging of these oils,

If this transport or export does not take place. For the legal

and natural persons shall apply the obligations laid down in paragraphs 1 and 2 shall apply mutatis mutandis.

If these products subject to the system of conditional exemption

and they have already put into free tax circulation must be

označkovány in a tax warehouse. In this case, these oils

Once again listed in the conditional exemption scheme and

the operator of a tax warehouse shall be entitled to a refund of the adoption

the tax.



(6) legal and natural persons that manufacture, process, transport,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the mineral oil listed in § 134 m, are

required to



and) produce, handle, transport, store, shop or otherwise

acquire, sell or consume these oils on the basis

a trade licence for these activities under a special legal

the rules relating to sole proprietorship; It does not apply to persons who

buy, sell, transport or store them exclusively in these oils

unit packaging to 20 liters,



(b)) to enable the tax administration or the competent authority access to objects

premises and equipment used in the production, processing, transport,

storage, purchase or other acquisition, sale, or consumption of these

oils,



(c)) on request submit the tax administration or the competent authority

the relevant documentation and provide them with accurate and complete information

related to the production, processing, transportation, storage, purchase or

another acquisition, sale, or consumption of these oils,



(d)) to enable the tax administration or the competent authority to remove free of charge in

necessary quantity samples of these oils in the manner prescribed by the implementing

by law,



(e)) to pay the necessary costs associated with carrying out the analysis, taken from

the sample by an accredited person ^ 65f), if it was on the basis of this analysis,

found violations of the obligations laid down in this law.



(7) legal and natural persons that manufacture, process, transport,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the mineral oil listed in § 134 m, lead and

keep the manner prescribed by the implementing regulation a register of

the types and quantities of these oils and the ways of dealing with

them.



(8) legal and natural persons that manufacture, process, or

sell mineral oils, which may not be in accordance with § 134 m para. 2 (a).

(b) to (f))) tag your tracks in the manner referred to in paragraph 6 shall be required to



and in the accompanying technical documentation) and in the documents provided for in this

for these oils Act expressly provided that these oils may not be

used for the propulsion of the engines,



(b)) in the register have about buying and selling these oils statement of the buyer,

the tagging of these oils is a defect or that their use will not be


used for propulsion engines or for the manufacture of fuel or lubricant in accordance with

special legal regulation ^ 65e)



(c)) in the register have about buying and selling these oils statement of the buyer,

that meets the conditions referred to in paragraph 10; This does not apply to the purchase and

sale of mineral oils as referred to in § 134 m para. 2 (a). (f)),



d) keep the technical documentation and papers to these oils for 10

years from the date on which they began to dispose of them in the manner specified in paragraph 6.



(9) legal and natural persons that buy mineral oil listed in

§ 134 m para. 2 (a). b) to (f)), at the request of the seller are obliged to

expose him at the latest before the date of issue of these oils the declaration under

paragraph 8, subparagraph (a). b). This does not apply to nonentrepreneurial natural persons

purchasing these mineral oil in unit packaging to 20 litres.



(10) the Purchaser of mineral oils as referred to in § 134 m para. 2 (a). (e))

may be the only person who



and) is equipped with the proven technology, for which it is

tagging of mineral oils on the failure of their use, or



(b)) the mineral oil is sold or supplied by the person referred to in subparagraph (a)).



(11) the list of technologies in accordance with paragraph 10 lays down detailed legal

prescription.



(12) persons that buy mineral oil listed in § 134 m para. 2

(a). (e)) are required to issue a declaration at the request of the seller according to the

paragraph 8, subparagraph (a). (c)), and prior to the date of issue of these oils. This is

does not apply to nonentrepreneurial natural person purchasing such mineral

oil in the unit packaging to 20 litres.



(13) the provisions of paragraph 8 (a). a) does not apply to mineral oils,

that



and) demonstrably or to be transported to other Member

States in the regime of conditional exemption or in free tax

circulation, or for which there are, or are to be exported to third

countries, or



(b)) proven to be or to be transported between tax warehouses in

conditional exemption scheme.



§ 134q



It is forbidden to



and dilute, delete) or otherwise change the tagging of mineral oils

referred to in § 134 m para. 1,



(b)) put into free tax circulation or to sell neznačkované mineral

the oil referred to in § 134 m para. 1,



(c)) offer for sale or use of marked mineral oil listed in

§ 134 m para. 1 for drive motors,



(d) transport and storage) of marked mineral oil listed in § 134 m

paragraph. 1 in the bowl that is in conjunction with or is in such a

containers,



e) offered for sale or used for the propulsion of the engines of mineral oils,

tag your tracks which may not be in accordance with § 134 m para. 2 (a). (b)) to (g)),



(f)) offer for sale or use mineral oil listed in § 134 m

paragraph. 2 (a). e) and (f)) for purposes other than those for which these mineral

the oil must not be tag your tracks.



Authorization to the tagging of certain other mineral oils



§ 134r



The basic provisions on the authorisation to the tagging of certain other

mineral oils



(1) mineral oil listed in § 134 m para. 1 can only tag a person

referred to in paragraph 134p paragraph. 1, on the basis of a final permit to

tagging of certain other mineral oils.



(2) in case when the replacement of the existing authorisation for tagging

some other mineral oils, new mineral oil listed

in § 134 m para. 1 tag based on the new authorization from the date of its

the notification.



(3) the Marking of mineral oils as referred to in § 134 m para. 1 without

authorization to the tagging of certain other mineral oils, which are

under the Trade Act considered to be a material breach of the terms of

provided for by the Act on excise tax, the tax administrator shall notify the competent

the municipal Trade Office.



§ 134s



A condition for the issue of permits to the tagging of certain other

mineral oils



A condition for the issue of permits to the tagging of certain other

mineral oils is guaranteed.



§ 134t



Cancellation and termination of authorization to the tagging of certain other mineral

oils



(1) the tax administrator shall also withdraw the authorisation to the tagging of certain other

mineral oil, if the holder of this permit has violated the obligation to

or the prohibitions provided for in § 134p and 134q.



(2) the authorisation to the tagging of certain other mineral oils shall cease

also on the date of cancellation or termination of authorization to operate a tax warehouse,

in which the mineral oil listed in § 134 m para. 1 tag your tracks

under this authorization to the tagging of certain other mineral

oils.



§ 134u



cancelled



§ 134v



Breach of duty in tagging of certain other mineral oils



(1) if the tax administrator that the obligation was violated when tagging

some other mineral oils, shall communicate this fact immediately

The Czech trade inspection.



(2) if the authority of the Financial Administration of the Czech Republic or the customs authority

administration of the United States, that obligation was violated when tagging

some other mineral oils,



and) follows the tax code and



(b)), without delay, communicate that information to the tax authorities.



PART SEVEN



MONITORING OF THE MANAGEMENT OF SPECIAL MINERAL OIL



section 134w



Definition of basic terms



(1) a special mineral oil shall mean mineral oil listed below

2710 19 71 to 2710 19 99 nomenclature codes whose kinematic viscosity

at 40 ° c is less than 12 mm. s-1 including and who has at least 1 of these

properties:



and the flash point according to the method) Penskyho and Martens or a method in the

the Open Cup is lower than 150 ° c including,



(b)) when the distillation test according to the methods specified in ČSN ISO 3405

at least 20% by volume, including losses to the temperature of 350 ° c.



(2) a person handle with special mineral oil for the purposes of

This Act means a person who acquires a special mineral oil free

bulk or placed in the Pack in excess of 220 litres,



and production on the territory) of the United States,



(b)) for the purpose of sale or other transfer of the tax in the Czech

States, or



(c)) for the purpose of consumption on the territory of the Czech Republic.



§ 134 votes



Marketing authorisation procedure



(1) a person handle with special mineral oil is required before

the start of its activities, register with the tax authorities.



(2) the application for registration shall be filed electronically.



§ 134y



Conditions for registration



(1) the conditions of registration are:



and permission to operate a business allowing) the performance of the activities of the person

handle with special mineral oil,



(b)) the reliability,



c) no debts,



(d)), the fact that a person handle with special mineral oil

was not ratified a ban that prevented the performance of its activities, and



(e)), the fact that a person handle with special mineral oil is not

in liquidation or in bankruptcy.



(2) reliability and completeness Conditions must comply with the



and the person with the special handle) mineral oil,



(b)) in the case that the person loading with special mineral oil

legal person, also a natural person who is the statutory body

or a statutory body of the person using the Special

mineral oil or carries on the activity of the statutory body or a member of

the statutory body of the person handle with special mineral oil, and



(c) a representative of the responsible persons handle) with special mineral oil.



(3) the registration criteria must be met for the entire period of the registration.



§ 134z



The marketing authorisation



(1) If a person meets with special mineral oil loading conditions

registration, tax registers it. In the decision on the registration of it

the tax administrator shall assign a registration number for the purposes of dealing with specific

mineral oil.



(2) a person handle with special mineral oil is registered

the fifth day following the effectiveness of the marketing authorisation to the

the effectiveness of the decision to cancel the registration.



§ 134za



Cancellation of registration on a proposal from the



Tax Manager unregisters the person loading, with a special

mineral oil.



§ 134zb



Cancellation of the registration of the ex officio



(1) if the tax authorities that the conditions for registration are not fulfilled,

prompts the person to handle with special mineral oil to meet them

the tax administrator in the prescribed time limit, if the nature of the conditions of this

meet and there is no danger of conceding the delay.



(2) the tax administrator shall cancel the registration if



and the person with the special handle) mineral oil to the call manager

the tax does not ensure compliance with the conditions within the deadline of registration,



(b) the conditions for registration are not met), to which the tax administrator

a person handle with special mineral oil isn't asking,



(c) the person using the special) mineral oil for 12 consecutive

consecutive calendar months does not perform their activities, or



(d) the person using the special) mineral oil, which violates its

obligations relating to waste management, with particular mineral

oil and not imposing a fine does not lead to remedy the situation.



(3) where the registration has been cancelled ex officio, a person may handle

with special mineral oil application for registration after the first


the expiration of 2 years from the date when the decision on the cancellation of registration has become

legal force, unless it is about the cancellation of the registration in accordance with paragraph 2 (a).

(c)).



§ 134zc



Register of the persons working with special mineral oil



(1) the Directorate-General of customs maintains a registry of persons working with

Special mineral oil, which collects the data needed for

monitoring of the management of special mineral oil.



(2) the Directorate-General of customs duties exposes the way allowing remote

to access these information from the register of persons working with special

mineral oils:



and) trade name or name,



(b)) headquarters,



(c) the location of the branch) of the business establishment of foreign persons in the

The Czech Republic, if established,



(d)), tax identification number,



e) for the purposes of registration number of handling special mineral

oil,



f) day of registration,



g) day cancellation of the registration,



h) an indication of whether the registration



1. the draft was abolished, or



2. has been cancelled ex officio,



I) change published data from the register of persons working with

Special mineral oil and the date of this change.



(3) the Directorate-General of Customs shall publish the date of registration of the person using

with special mineral oil no later than on the date of registration.



(4) the register of the persons working with special mineral oil contains

the information referred to in paragraph 1 and in the event that the registration was cancelled; details

referred to in paragraph 2 shall be made public after a period of 5 years from the date of cancellation

registration.



§ 134zd



Restrictions on loading with special mineral oil



Special mineral oil may acquire, sell or otherwise transfer only

registered person handle with special mineral oil.



§ 134ze



Evidence of specific mineral oils



(1) a person handle with special mineral oil is required to lead

electronically record special mineral oil, and in the format and

the structure laid down by the tax authorities in a manner allowing remote access.



(2) a person handle with special mineral oil is required to

keep records of specific mineral oils and documents the

the basis of the entries in the register were made, over a period of 10 years from the end of

the calendar year in which the documents were issued.



§ 134zf



The notification obligation on a person handle with special mineral oil



(1) a person handle with special mineral oil is required to notify the

Tax Manager, the following information:



and the identification of the person) which is a special mineral oil nabýván,



(b) the name or business) the designation of a special mineral oil and

its nomenclature code,



(c) the quantity of the received special) of mineral oil on the rounded

the whole litres at a temperature of 15 ° c,



d) data about



1. whether there will be a special mineral oil značkován,



2. the purpose for which a special mineral oil will be consumed or

the identification of the persons who will be a special mineral oil is sold or

otherwise converted.



(2) a person handle with special mineral oil is required to notify the

tax administrators forecast quantity rounded up to whole litres

a temperature of 15 ° c, acquired, sold or otherwise transferred or

consumed by special mineral oil in a calendar

year.



(3) a person handle with special mineral oil is required to notify the

Tax Manager, the following information:



and the use of the special purpose) of mineral oil and an indication of whether this

Special mineral oil značkován,



(b) the place of storage or consumption) special mineral oil,



(c) a person handle identification data) with a special mineral

oil, which assumes that it will take a special mineral oil for the purpose of

consumption, sale or other transfer.



(4) notification under



and) paragraphs 1 shall be submitted at least 24 hours and at the same time not more than 72

hours before the adoption of the special mineral oil; If the result of

serious operational or technological reasons for the extraordinary admission

Special mineral oil, can be such an acceptance report

after it is clear that such adoption of a specific mineral oil

occurs,



(b) paragraph 2 shall be filed)



1. together with the application for registration and



2. by the end of January of the calendar year,



(c) paragraph 3 shall be submitted)



1. together with the application for registration and



2. before each change of data.



(5) the notification referred to in paragraphs 1 to 3 shall be submitted electronically in the format and

published by the tax structure in a manner allowing remote

access.



§ 134zg



Ensure special mineral oil or of means of transport



(1) the tax administrator shall ensure special mineral oil, or even transport

resource, if it is transported, if it finds that



and) is treated in contravention of section 134zd, or



(b)) was not fulfilled the obligation of notification according to § 134zf.



(2) to provide pursuant to paragraph 1 shall apply mutatis mutandis the provisions of this

the Act governing the procedure for ensuring the selected products or transport

resource.



(3) in the case of secured special mineral oil, or even

means of transport, shall apply mutatis mutandis the provisions of section 42b-42e.



PART EIGHT



CERTAIN PROVISIONS ON THE HANDLING OF RAW TOBACCO



TITLE I OF THE



STORAGE OF RAW TOBACCO FOR ANY PURPOSE OTHER THAN FOR THE MANUFACTURE OF TOBACCO

PRODUCTS



§ 134zh



The person holding the raw tobacco



(1) a person holding the raw tobacco for the purposes of this Act, the

the person who stored raw tobacco for a purpose other than the manufacture of

tobacco products.



(2) the Person holding the raw tobacco is not



and research organization under the rule of) the rules relating to support

research, experimental development and innovation,



(b)) a public college.



§ 134zi



Marketing authorisation procedure



(1) the person holding the raw tobacco is required before starting his

the activities of the register with the tax authorities.



(2) the application for registration shall be filed electronically.



§ 134zj



Conditions for registration



(1) the conditions of registration are



and permission to operate a business allowing) the performance of the activities of the person

Storing raw tobacco



(b)) the reliability,



c) no debts,



(d)), the fact that the person holding the raw tobacco has not been ratified by the prohibition

rendering performance of its business activities,



(e)) the fact that the person holding the raw tobacco is not in liquidation or in

bankruptcy, and



(f)) the provision of bail.



(2) reliability and completeness Conditions must comply with the



and the person storing the raw tobacco),



(b)) in the case that the person holding the raw tobacco is a legal person,

also, the natural person who is a statutory body or a member of the

of the statutory authority of the person holding the raw tobacco, or exercises

the activity of the statutory body or a member of the statutory body of the person

Storing raw tobacco, and



(c) the responsible representative of the person holding the) raw tobacco.



(3) a condition of the granting of bail must meet only the person holding the

raw tobacco, which is not a payer of taxes on tobacco products.



(4) the registration criteria must be met for the entire period of the registration.



§ 134zk



Security deposit



(1) the person holding the raw tobacco is required to provide the bail in the amount of

20 0000 0000 CZK.



(2) the deposit shall be granted



and amounts to a special composition) account for the tax, saying that bail must

be on this account all the time of registration of the person holding the raw

tobacco, or



(b)) a bank guarantee, which was adopted by the tax authorities, in order to ensure

arrears, which are recorded by the tax authorities or other authorities

public authority to the eighty-fourth day from the date of cancellation or termination of registration

the person holding the raw tobacco.



(3) a bank guarantee must be granted for a specified period, which shall not

be shorter than 2 years.



§ 134zl



Application for a reduction of the deposit



(1) the person holding the raw tobacco, which fulfils the conditions for the reduction of

the security deposit, is entitled to request a reduction in bail.



(2) the request for a reduction of the deposit is the person holding the raw tobacco shall be required to

indicate also the data



and of the structure of ownership and) about which the person exercising significant influence

on the control of the person holding the raw tobacco



(b)) needed to assess compliance with the conditions for a reduction in bail.



(3) If the request for a reduction in bail is refused, the person holding the

raw tobacco to make a request to reduce bail soon after 3 months

from the date of negative decision has come into legal force.



§ 134zm



The conditions for a reduction of the deposit



(1) conditions for a reduction of the deposit are



and register a person storing) the raw tobacco



(b)) economic stability and



(c) the reliability of the persons exercising significant) influence on the management of people

Storing raw tobacco.



(2) the condition referred to in paragraph 1 (b). and) must be accomplished by continuously

for at least 3 consecutive years immediately preceding the

date of submission of the application for a reduction in bail.



(3) the conditions for the reduction of the deposit must be met throughout the period of this

reduction.



§ 134zn



The reduction of the deposit



(1) the tax authorities at the request of the person holding the raw tobacco will reduce the bail to

10 0000 0000 Eur, if this person meets the conditions for a reduction in bail. In

otherwise, the tax administrator shall reject the request for a reduction in bail.



(2) if there is a final reduction in the deposit, becomes the amount by which the


bail reduced, are overpaid person storing raw tobacco. If it is as follows

the resulting overpayment vratitelným overpayment, return it to the tax authorities the person

Storing raw tobacco within 15 days from the date of a final reduction in the deposit.



(3) an amendment to an existing bank guarantee, which reduced the Bank

a guarantee to ensure the arrears, the tax administrator may adopt soon as possible from the

the date of a final reduction in the deposit.



§ 134zo



Notification obligation of the person holding the raw tobacco with a reduced bond



(1) the person holding the raw tobacco, which was reduced security deposit, is required to

tax administrators to notify the change to the data on the structure of ownership and change of data on

which persons are exercising significant influence over the management of this person

Storing raw tobacco, within 5 business days of the change.



(2) the person holding the raw tobacco, which was reduced security deposit, is required to

the time limit for the submission of the tax return to report the income tax administrator

the tax information needed for the assessment of economic stability; This does not apply,

If, within 1 month from the communication of these data when applying for a

a reduction in bail.



(3) the person holding the raw tobacco in connection with the deposit

You may not disclose information that is available to the tax authorities, or whose

the tax administrator may change in an automated way to discover from the registers and the

records, which has set up an automated access.



(4) the tax administrator shall publish in a way allowing remote access circuit

data



and assessment) required for compliance with the conditions for a reduction in bail, which

is the person holding the raw tobacco shall be obliged to communicate to the tax authorities,



(b)) in accordance with paragraph 3.



§ 134zp



Abolition of the reduction of the deposit on a proposal from



(1) the tax administrator shall cancel the bail reduction at the request of the person holding the raw

tobacco, which was reduced security deposit.



(2) the decision on the abolition of the reduction of the tax administrator shall deliver to the security deposit after

the person holding the raw tobacco shall provide bail of 20 0000 0000 CZK.



§ 134zq



Abolition of the reduction in bail ex officio



(1) if the tax authorities that the conditions for the reduction of

the security deposit, require the person holding the raw tobacco, which has been reduced to bail,

meet them in by the tax deadline, if the nature of the

the terms of this meet and there is no danger of permitted delay.



(2) the tax administrator shall cancel the bail reduction, if



and the person storing the raw tobacco) to challenge the tax does not ensure in

time limit laid down the conditions for the reduction of the deposit, or



(b)) are not the conditions for a reduction in bail, to which the administrator

the person holding the raw tobacco taxes to do so.



(3) the person holding the raw tobacco is required within 20 days of notification

the decision to cancel the bail reduction, ex officio give bail

the amount of 20 0000 0000 CZK.



(4) if the cancelled bail reduction, ex officio, the person may

Storing raw tobacco to make a request to reduce bail soon after

the expiration of 1 year from the date on which the decision to cancel the bail reduction came into

legal power.



§ 134zr



The use of bail



(1) if the final cancellation of the registration of the person or the demise of

Storing raw tobacco becomes a compound the amount of overpayment of a person

Storing raw tobacco. If the resulting overpayment, vratitelným

overpayment, return it to the tax authorities the person storing raw tobacco to 90

days from the date of a final cancellation or termination of the registration of persons

Storing raw tobacco.



(2) the time limit referred to in paragraph 1 is not running after the time when the tax administrator or

other proceedings by a public authority,



and the result can be) its decisions on the determination of tax, fee, or

other similar financial and



(b)) which was launched within 90 days from the date of final withdrawal or

termination of registration of the person holding the raw tobacco.



(3) if there is a cancellation or termination of the registration of the person holding the

raw tobacco, the tax administrator shall invite the issuer bank guarantees to cover

arrears accounted for eighty-fourth day from the date of cancellation or termination of

the registration of the person holding the raw tobacco for



and the tax administrator, or)



(b)) of another public authority, that his tax payment

asked.



(4) the tax administrator shall invite the issuer bank guarantee soon after 90 days,

not later than 5 months after the date of cancellation or termination of registration

the person holding the raw tobacco.



(5) the issuer of a bank guarantee is required to pay the amount within 15 days of

the date of receipt of the request.



§ 134zs



The marketing authorisation



(1) if the person holding the raw tobacco, administrator registration terms and conditions

tax registers it. In the decision on the registration of her tax administrator shall assign a

the registration number for the purposes of the storage of raw tobacco.



(2) the person holding the raw tobacco is registered the fifth day

following the effectiveness of the marketing authorisation until the effectiveness of the

the decision to cancel the registration or termination of registration.



§ 134zt



Cancellation of registration on a proposal from the



Tax Manager unregisters on request of the person holding the raw tobacco.



§ 134zu



Cancellation of the registration of the ex officio



(1) if the tax authorities that the conditions for registration are not fulfilled,

require the person holding the raw tobacco to meet them in the tax administrator

the time limit, if the nature of those conditions this meeting acknowledges and

There is no risk of default.



(2) the tax administrator shall cancel the registration if



and the person storing the raw tobacco) to challenge the tax does not ensure in

the prescribed period that the conditions of registration,



(b) the conditions for registration are not met), to which the tax administrator

the person holding the raw tobacco to do so,



(c)) the person holding the raw tobacco for 12 consecutive

calendar months does not perform their activities, or



(d)) the person holding the raw tobacco violates its obligations relating to the

storage of raw tobacco, and neither did not lead to the imposition of fines.



(3) where the registration has been cancelled ex officio, the person holding the

raw tobacco to apply to register soon after 2 years

the date when the decision on the cancellation of registration has power,

If this is not about the cancellation of the registration in accordance with paragraph 2 (a). (c)).



§ 134zv



Termination of registration



(1) the registration of the person holding the raw tobacco shall lapse 5 months prior to the date

the expiry of the period for which it was provided a bank guarantee, which is

bailouts.



(2) the Register referred to in paragraph 1, if it is extinguished



and) period for which the bank guarantee was granted, extended at least

about 2 years ago,



(b)) granted the new bank guarantee, which immediately follows the

the previous bank guarantee and which was adopted by the tax authorities,



c) consists of the deposit amount in the special account of the tax, or



(d) the amount of the security deposit given by making) to the special account of the tax and

a bank guarantee.



§ 134zw



Information duty tax



The tax administrator shall inform the issuer of a bank guarantee of cancellation or termination of

the registration of the person holding the raw tobacco.



§ 134zx



Register of the persons skladujících raw tobacco



(1) the Directorate-General of customs maintains a registry of people skladujících the raw

tobacco, in which collects information necessary for examining the performance of the

obligations related to the storage of raw tobacco.



(2) the Directorate-General of customs duties exposes the way allowing remote

to access these information from the register of persons skladujících raw tobacco:



and) trade name or name,



(b)) headquarters,



(c) the location of the branch) of the business establishment of foreign persons in the

The Czech Republic, if established,



(d)), tax identification number,



e) registration number for the purposes of the storage of raw tobacco



f) day of registration,



g) day cancellation or termination of registration,



h) an indication of whether the registration



1. the draft was abolished,



2. has been cancelled ex officio or



3. the lapse, the



I) change published data from the register of persons skladujících raw tobacco

and the date of this change.



(3) the Directorate-General of Customs shall publish the date of registration of the person holding the

raw tobacco, by the date of registration.



(4) the register of the persons skladujících raw tobacco contains the information referred to in

paragraph 1 (i) in the event that the registration has been cancelled or allowed to lapse; details

referred to in paragraph 2 shall be made public after a period of 5 years from the date of revocation or

termination of registration.



§ 134zy



The evidence of raw tobacco



(1) the person holding the raw tobacco is obliged to keep records electronically

raw tobacco in the format and structure as laid down by the tax

manner allowing remote access.



(2) the person holding the raw tobacco shall keep a register of

raw tobacco and papers, on the basis of the entries in the register were

carried out, over a period of 10 years from the end of the calendar year in which they were

These documents are drawn up.



TITLE II



COMMON PROVISIONS ON THE TREATMENT OF RAW TOBACCO



§ 134zz



Restrictions on the handling of raw tobacco



(1) raw tobacco is stored for any purpose other than the manufacture of

tobacco products may not be stored by a person other than the registered person

Storing raw tobacco.



(2) raw tobacco, which is treated for any purpose other than the manufacture of

tobacco products, must not be further processed or edited.



(3) restrictions on the handling of raw tobacco in accordance with paragraphs 1 and 2 shall

does not apply to the handling of raw tobacco, which is used for


research or scientific research organisation in accordance with the legal

the rules relating to the promotion of research, experimental development and

innovation or public high school.



§ 134zza



The obligation of notification in the case of adoption, or send the raw tobacco



(1) the person holding the raw tobacco from the tax warehouse operator

tobacco products are required to notify the tax administration the following information:



and the identification of the person) that is received, or that the raw tobacco is

being sent,



(b) the quantity of the received or sent) of raw tobacco in kilograms,



(c)) the place of storage of raw tobacco



d) data about the purpose for which it is to be used, and the raw tobacco



e) data on the carrier.



(2) the person holding the raw tobacco is required to notify the tax administration

forecast quantity in kilograms of the received or sent the raw

tobacco in the calendar year.



(3) the notification referred to in



and) paragraphs 1 shall be submitted at least 24 hours and at the same time not more than 72

hours before accepting or sending raw tobacco; If it is to be

There are serious operational or technological reasons for the extraordinary

the adoption of raw tobacco, such acceptance report after

What is clear, that such adoption occurs, raw tobacco



(b) paragraph 2 shall be filed)



1. together with the application for registration,



2. by the end of January of the calendar year, and



3. before each change of data.



(4) the notification referred to in paragraphs 1 and 2 shall be submitted electronically in the format and

published by the tax structure in a manner allowing remote

access.



§ 134zzb



The document for the purposes of transport of raw tobacco



(1) transportation of raw tobacco on the territory of the Czech Republic must be

accompanied by proof that the person is transporting the tobacco shall

request submit to the tax authorities.



(2) the document referred to in paragraph 1 must contain the following particulars:



and) trade name or name, address and tax identification number of the person

from that raw tobacco is accepted,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if any, of the person the raw tobacco

being sent,



c) quantities of raw tobacco in kilograms,



(d)) the destination and if this is not possible, other data indicating

the location of the place of destination,



(e) the date of issue of the document)



(f) the number of the document), and



g) data on the carriers and the registration number of the means of transport.



§ 134zzc



Ensure the raw tobacco or means of transport



(1) the tax administrator shall ensure that raw tobacco, where appropriate, the means of transport,

that it conveys, if it finds that



and) is treated in violation of § 134zz,



(b)) was not met notification requirements under section 134zza, or

(c)) is a raw tobacco transported without a document referred to in section 134zzb, the information in the

It is incorrect or false, or a document is modified

or counterfeit.



(2) to provide pursuant to paragraph 1 shall apply mutatis mutandis the provisions of this

the Act governing the procedure for ensuring the selected products or transport

resource.



(3) in the case of secured raw tobacco, or even transport

resource, shall apply mutatis mutandis the provisions of section 42b to § 42e.



PART NINE



ADMINISTRATIVE OFFENCES



TITLE I OF THE



MISDEMEANORS



Part 1



Violations of the administration of the tax on mineral oils



§ 135



Offences against the storage of liquefied petroleum gas



(1) a natural person has committed the offence by liquefied petroleum gas

referred to in § 45 para. 1 (b). e), (f) or (g))) referred to the free tax

circulation



and) stored together in the same container,



b) stored separately in silos, which



1. are there technologically separated, or



2. are interconnected,



c) subscribed from the stacks in the liquid phase stored anywhere in the stack that

It is tightly connected with the ground, or



d) subscribed from the stacks in the liquid phase is held firmly in the tray

United with the country that is not used in accordance with the building Act.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



section 135a



Offences against the handling of liquefied petroleum gases



(1) a natural person as a person who purchases or acquires liquefied

petroleum gases referred to in § 45 para. 1 (b). e), (f)) or g) in free

tax circulation for resale, commits an offence, by

receives or sells these gases without a permit for the purchase of liquefied

petroleum gas put into free tax circulation.



(2) a natural person as a person who purchases or acquires liquefied

petroleum gases referred to in § 45 para. 1 (b). f) or (g)) for your own

consumption with consumption exceeding 20 tonnes in any one calendar year,

commits an offence that receives or sells these gases without permission

to purchase liquefied petroleum gas referred to free tax

circulation.



(3) a natural person has committed the offence by



and liquefied petroleum gas) referred to in § 45 para. 1 (b). f) or (g)) issues

a person without a permit to purchase liquefied petroleum gas referred to in

free tax circulation



b) contrary to section 60(1). 5, 6 or 7 to sell liquefied petroleum gases

referred to in § 45 para. 1 (b). e), (f) or (g))) for the price including tax

calculated on the basis of higher tax rates, or



(c)) shall initiate the transport of liquified petroleum gas referred to in § 45 para. 1

(a). f) or (g)) without the provided collateral for the transport of such

gases under section 60(1). 11.



(4) a natural person as a person who carries out the liquefied petroleum gases

referred to in § 45 para. 1 (b). (f)) or g) to pressure vessels weighing

charges for 40 kg, commits an offence, by



and) does not use mass flowmeter,



(b)) uses a mass flowmeter, part of which is the electronic

registration issued to a liquified petroleum gas complying with law

the required particulars, or



(c)) uses a mass flowmeter, part of which is the electronic

registration issued to a liquified petroleum gas complying with law

the required formalities, that is not at all times equipped with seals

the tax administrator.



(5) for the offence referred to in paragraphs 1 to 4, you can impose a fine of up to 1 0000 0000

CZK.



Part 2



Violations of the administration of tax on beer



§ 135b



cancelled



Part 3



Violations of the administration of the tax on tobacco products



section 135 c



Offence against the unit packaging



(1) a natural person has committed the offence by selling tobacco products

otherwise than in a closed unit packaging with intact tobacco

sticker.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to $ 50,000.



§ 135d



An offense against the prohibition of buying at a price lower than the price for the final

the consumer



(1) a natural person shall be guilty of an offence as a final consumer, by

buy cigarettes at a price lower than the price for the final consumer

indicated on the label of tobacco.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to $ 50,000.



section 135e



Offences against the management of tobacco products



(1) a natural person has committed the offence on the territory of the Czech tax

Republic unlawfully holding or otherwise disposes of tobacco products,

that are not marked with a valid tobacco label.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



Part 4



Violations of restrictions on the sale of spirits and tobacco products



section 135f



Violations of the prohibition of sale of spirits and tobacco products



(1) a natural person is guilty of an offence that violates the ban on sale of

the spirits or the prohibition of sale of tobacco products under section 133.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



§ 135 g



Violations of reporting obligations on the sale of spirits in public

accessible events



(1) a natural person as a person who sells spirits in public

accessible sports and cultural undertakings, including dances

and discos, commits an offence, by



and this activity) within the prescribed time limit does not inform the tax authorities,

in whose territorial jurisdiction the sale will take place, or



(b)) by written information this activity does not contain information about the



1. a person who sells spirits,



2. the time the definition of the sale of spirits,



3. the kind sold by the spirits, or



4. the quantities sold to the spirits.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



Part 5



Offences in the field of marking and colouring of selected mineral oils



§ 135h



Flagrant in marking and colouring of selected mineral

oils



(1) a natural person has committed the offence by



and) mineral oil listed in § 134 b of paragraph 2. 2 tags and stains, or



(b)) of marked and coloured mineral oil listed in § 134 b of paragraph 2. 2 offers

for sale or used for propulsion engines.



(2) a natural person has committed the offence by mineral oil listed

in § 134 b of paragraph 2. 1 that are



and marked, and dyed), removes or otherwise changing their

marking or colouring outside a tax warehouse with permission to tagging and

coloring selected mineral oils,



(b)) neznačkované and can put into free tax circulation



(c)) of marked and coloured, offers for sale or uses for the drive

engines, or



(d)) of marked and color-treated, transported or stored in a container, which is in the


connection with the engine, or is in such containers.



(3) a natural person has committed the offence by mineral oil listed

in § 134 b of paragraph 2. 2 (a). (d)) and e) offers for sale or uses for

purposes other than those for which these mineral oils must not be tag your tracks and

dyed.



(4) the offence referred to in paragraphs 1 to 3, you can impose a fine of up to 1 0000 0000

CZK.



Part 6



Violations in the tagging of certain other mineral oils



§ 135i



Flagrant in the tagging of certain other mineral

oils



(1) a natural person has committed the offence by



and) mineral oil listed in § 134 m para. 2 tags, or



(b)) of marked mineral oil listed in § 134 m para. 2 offers for sale

or used to drive the engine.



(2) a natural person has committed the offence by mineral oil listed

in § 134 m para. 1 that are



and marked, environment) eliminates or otherwise changing their tagging,



(b)) neznačkované, States into free tax circulation or sold,



c) marked, offers for sale or uses for propulsion engines, or



(d)) of marked, transports or store in a container that is in conjunction with the

engine, or is in such containers.



(3) a natural person has committed the offence by mineral oil

tag your tracks may not be in accordance with § 134 m para. 2 (a). (b)) to (g)), it offers to

sale or is used for the drive motors.



(4) a natural person has committed the offence by mineral oil listed

in § 134 m para. 2 (a). e) and (f)), offers for sale or uses for

purposes other than those for which these oils may not be tag your tracks.



(5) for the offence referred to in paragraphs 1 to 4, you can impose a fine of up to 1 0000 0000

CZK.



Part 7



Offences in the field of the monitoring of the treatment with special mineral oil



§ 135ia



Offences against the monitoring of treatment with special mineral oil



(1) a natural person has committed the offence by acquires, sells or otherwise

Converts special mineral oil in bulk or in packages

exceeding 220 litres.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



Part 8



Offences in the field of management of raw tobacco



§ 135ib



An offense against the handling of raw tobacco



(1) a natural person has committed the offence by disposes of raw

tobacco in violation of § 134zz.



(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.



TITLE II



ADMINISTRATIVE OFFENCES OF LEGAL ENTITIES AND NATURAL PERSONS-ENTREPRENEURS



Part 1



Administrative offences in the field of the administration of excise duties



§ 135j



Administrative offence against the location of the selected product received



(1) a legal entity or individual entrepreneur as a user commits

the administrative offense that is not adopted within the prescribed period selected

tax exempt product in a location that is specified in the permit to

the adoption and use of the selected products is exempt from tax.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.



§ 135 k



cancelled



§ 135l



Administrative offence against the conditional exemption



(1) a legal entity or individual entrepreneur is committed by the administrative

offense by that, contrary to § 19 para. 4 places the selected products to the

tax warehouse other than in the regime of conditional exemption from the tax.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 10 0000 0000

CZK.



§ 135 m



cancelled



§ 135n



Administrative offenses against collateral of tax



(1) a legal entity or individual entrepreneur as an operator

tax warehouse or a legitimate recipient of the administrative offense committed by

that fail to comply with the obligation to



and continuously monitor the amount of the guarantee), or



(b)) to pass the tax administration in accordance with its requirements of the accounting data related

the tax, which was created in the production of, or adoption of the selected

products.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 10 0000 0000

CZK.



§ 135o



Administrative offenses against the electronic accompanying document when you exit

transport of selected products in the conditional exemption scheme



(1) a legal entity or individual entrepreneur shall be selected as a recipient

products adopted in the conditional exemption scheme commits

the administrative offense by



and within the deadline) notification of acceptance of the selected products

by using the electronic system of the locally competent tax administrators place

adoption of the selected products, or



(b)) in the notice of adoption of the selected products indicates losses and

the write-down, which has occurred during the transport.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 200 000.



§ 135p



Administrative offenses against the transport of selected products listed for free

tax circulation in another Member State for the purposes of business



(1) a legal entity or individual entrepreneur as a sampler

selected products from another Member State for the purposes of business commits

the administrative offense that prior to removing these selected products

put into free tax circulation in another Member State does not provide the

the law laid down by way of ensuring tax.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 100 000 CZK.



§ 135q



cancelled



§ 135r



Administrative offenses against the sending of the selected products



(1) a legal entity or individual entrepreneur as a representative for the

the sending of the selected products committed by administrative offense that prior to

by sending selected products from another Member State does not provide law

manner to ensure tax.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.



§ 135s



cancelled



section 135t



cancelled



Part 2



Administrative offences in the field of the administration of the tax on mineral oils



Section 1



Administrative offenses against the purchase, sale and transport of liquefied petroleum

gases listed into free tax circulation



§ 135u



Administrative offenses against the storage of liquefied petroleum gas



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by liquefied petroleum gas referred to in § 45 para. 1 (b). (e)),

f) or (g)) put into free tax circulation



and) stored together in the same container,



b) stored separately in silos, which



1. are there technologically separated, or



2. are interconnected,



c) subscribed from the stacks in the liquid phase stored anywhere in the stack that

It is tightly connected with the ground, or



d) subscribed from the stacks in the liquid phase is held firmly in the tray

United with the country that is not used in accordance with the building Act.



(2) for the administrative offence referred to in paragraph 1 shall be fined from $ 50,000 to

1 0000 0000 CZK.



§ 135v



Administrative offenses against the transport of mineral oils exempt on

income tax in the Czech Republic



(1) a legal entity or individual entrepreneur, as the sender

mineral oils exempt pursuant to § 49 paragraph 1. 1, 2, 6 or 8

committing an administrative offense by transport of these oils does not provide

the law laid down by way of ensuring tax.



(2) a legal entity or individual entrepreneur, as the sender

liquefied petroleum gas referred to in § 45 para. 1 (b). e), (f)) or

g) exempt committing an administrative offense by transport

These gases does not provide secure taxes at least in the amount of tax which would have

had to be made and paid for, if these gases were intended to drive the

engines.



(3) a legal entity or individual entrepreneur, as the sender

mineral oils, which are exempt from taxes, committed by the administrative

tort by



and) within the prescribed period to realize the tax, which has territorial jurisdiction

According to the site, to initiate the shipping transportation of these oils,



(b)), despite the opposition of the tax administrator shall initiate the transport of these oils,



(c) fails to comply with the tax administrator and specified)



1. the period within which the right of these oils is to be terminated, or



2. route, after which they are to be transported, or oil



(d)) in the case of a change of destination or of the recipient, which occurred in the course of

transport of these oils, within the prescribed period



1. to notify this change to the tax authorities, or



2. does not ensure record of this change in the proof of exemption of the selected

products from the tax.



(4) an administrative offense shall be fined in the



and 500 000 CZK), in the case of an administrative offence referred to in paragraph 1, or



(b)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 or 3.



Administrative offenses against the handling of liquefied petroleum gases



§ 135w



(1) a legal entity or individual entrepreneur as a person who

buys or acquires the liquefied petroleum gases referred to in § 45 para. 1

(a). e), (f)) or g) in free tax circulation for resale,

committing an administrative offense that receives or sells these gases without

authorization to purchase liquefied petroleum gases listed for free

tax circulation.



(2) a legal entity or individual entrepreneur as a person who

buys or acquires the liquefied petroleum gases referred to in § 45 para. 1

(a). f) or (g)) for their own consumption with consumption exceeding 20 tonnes

for one calendar year, committing an administrative offense by accepting or

sells these gases without a permit to purchase liquefied petroleum gas

put into free tax circulation.




(3) a legal entity or individual entrepreneur is committed by the administrative

tort by liquefied petroleum gas referred to in § 45 para. 1 (b). (f))

or (g))



and the person without authorization) issues to purchase liquefied petroleum gas

put into free tax circulation, or



(b)) when imported after being released for free circulation within the prescribed period

does the conditional exemption scheme.



(4) a legal entity or individual entrepreneur is committed by the administrative

the fact that the offence contrary to section 60(1). 5, 6 or 7 sells liquefied

petroleum gases referred to in § 45 para. 1 (b). e), (f) or (g))) for the price, including

taxes calculated on the basis of higher tax rates.



(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000

To 1 0000 0000 CZK.



§ 135x



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and liquefied petroleum gas transported) referred to in § 45 para. 1 (b). e), (f))

or g) with a different tax rate, after their entry into free tax

circulation, together in a single means of transport, or in their kit,

or



(b)) will start shipping liquefied petroleum gas referred to in § 45 para. 1

(a). f) or (g)) without the provided collateral for the transport of such

gases under section 60(1). 11.



(2) a legal entity or individual entrepreneur for for the purposes of

business of liquefied petroleum gas that are subject to tax under section 45

paragraph. 1 (b). f) or (g)) and that have been released into free tax

circulation in another Member State, is guilty of an administrative offense, by

fails to ensure the tax at least equal to the tax that would have to be

awarded and paid for, if these gases were intended for the propulsion of the engines.



(3) a legal entity or individual entrepreneur as a person who carries out the

liquefied petroleum gases referred to in § 45 para. 1 (b). (f)) or g) to

pressure vessels weighing 40 kg, including refills, committed by the administrative

tort by



and) does not use mass flowmeter,



(b)) uses a mass flowmeter, part of which is the electronic

registration issued to a liquified petroleum gas complying with law

the required particulars, or



(c)) uses a mass flowmeter, part of which is the electronic

registration issued to a liquified petroleum gas complying with law

the required formalities, that is not at all times equipped with seals

the tax administrator.



(4) for the administrative offence under paragraphs 1 to 3 shall be fined from 50,000

To 1 0000 0000 CZK.



§ 135y



cancelled



Part 3



Administrative offences in the area of administration of the duty on ethyl alcohol



§ 135z



cancelled



§ 135za



Administrative offenses against the transport of alcohol from an alcohol tax exempt on

income tax in the Czech Republic



(1) a legal entity or individual entrepreneur as the sender of the ethyl alcohol

tax exempt pursuant to § 71 para. 1 (b). and) or d) commits

the administrative offense by transport of ethyl alcohol does not provide law

manner to ensure tax.



(2) a legal entity or individual entrepreneur is committed by the administrative

tort by the fiscal territory of the United States transports the alcohol in General

denatured under the law governing alcohol intended for the production of

mineral oils as referred to in § 45 para. 2 or for the production of

ethyl-tertiary-butyl-ether without the simplified accompanying document.



(3) an administrative offense shall be fined in the



1 500 0000 Czk), in the case of an administrative offence referred to in paragraph 1, or



(b)) 100 000 CZK in the case of an administrative offence referred to in paragraph 2.



§ 135zb



Administrative offenses against reporting the sale of spirits



(1) a legal entity or individual entrepreneur as a person who intends to

in the course of its business to sell spirit drinks listed for free

tax circulation at a price lower than the price corresponding to the amount of the sum of the

the tax amount and the equivalent amount of value added tax, commits

the administrative offense by



and notify within the prescribed period) the tax administrator such sale, or



(b)) in the notice of such sale does not legally required information.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 1 500 0000.



Part 4



Administrative offences in the field of the administration of tax on beer



§ 135zc



cancelled



Part 5



Administrative offences in the field of the administration of the tax on wine and intermediate products



§ 135zd



cancelled



§ 135ze



cancelled



Part 6



Administrative offences in the field of the administration of the tax on tobacco products



§ 135zf



Administrative offence against the price to the final consumer



(1) a legal entity or individual entrepreneur is committed by the administrative

tort, outlining into free tax circulation cigarettes with tobacco

a sticker with the price for the final consumer in a different period,

than those for which this price was fixed.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.



§ 135zg



Administrative offenses against the unit packaging



(1) a legal entity or individual entrepreneur is committed by the administrative

tort, outlining into free tax circulation, imports or to the

the tax territory of the United States from another Member State



and) tobacco products that are not in a closed unit packaging, or



b) unit packaging of tobacco products that are not subject to the same

tax rate.



(2) a legal entity or individual entrepreneur is committed by the administrative

offense that sells tobacco products otherwise than in the closed

unit packaging with intact tobacco label.



(3) an administrative offense shall be fined



and 2 0000 0000 Eur) to, in the case of an administrative offence referred to in paragraph 1, or



(b)), from $ 50,000 to $ 2 0000 0000, in the case of an administrative offence under paragraph

2.



§ 135zh



Administrative offence against the notification requirement for imports of tobacco

products



(1) a legal entity or individual entrepreneur as an importer

It plans to import tobacco products in the context of business activities, committed by

the administrative offense that does not report in writing in due time Manager

the first imports of tobacco products tax.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 2 0000 0000.



§ 135zi



Administrative offenses against the prohibition of sale at a price different than the price for

the final consumer



(1) a legal entity or individual entrepreneur, as the seller commits

the administrative offense by



and sold to the final consumer) cigarettes at a price higher or lower than

the price for the final consumer is indicated on the label of tobacco,



(b)) in the sale of cigarettes to the final consumer will provide a discount on the price for

the final consumer.



(2) a legal entity or individual entrepreneur is committed by the administrative

tort by



and sold to the final consumer) cigarettes, to which is added or

packaged with a different subject line, for a total price is different from the prices for the end

the consumer stated on the label, or tobacco



(b)) binds to the final consumer sale of cigarettes for sale other

subjects.



(3) a legal entity or individual entrepreneur is as final

the consumer commits an administrative offense, by



and cigarettes purchased for) consumes a price lower than the price for

the final consumer, or



b) buys cigarettes for a price lower than the price for the final

the consumer stated on the label of tobacco.



(4) an administrative offense shall be fined in the



and 2 0000 0000 Eur), in the case of an administrative offence under paragraphs 1 or 2, or



(b)) 100 000 CZK in the case of an administrative offence under paragraph 3.



sections 135zj



Administrative offence against the subject of the winnings in the lottery and other similar game



(1) a legal entity or individual entrepreneur is committed by the administrative

offence by making tobacco products the subject of winnings in the lottery or

other similar game.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 2 0000 0000.



section 135zk



Administrative offenses against tobacco marking stickers



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and the storage or sale) will allow the unmarked tobacco products on the

income tax in the Czech Republic, or



(b)) and do tobacco products tobacco labels pursuant to § 114.



(2) an administrative offense shall be fined



and) from $ 50,000 to $ 10 0000 0000 in the case of an administrative offence under the

paragraph 1 (b). and)



(b)) to 50 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (b)).



§ 135zl



Administrative offenses against the marking and the use of tobacco stamps



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) apply to the labelling of tobacco products tobacco labels, on which

data are inadequate to the actual content of the unit

packaging, on which the tobacco is placed, sticker



(b)) means tobacco products tobacco labels in another place of the tax

the territory of the United States than in the tax warehouse or



(c)) shall not apply properly tobacco decal.



(2) for the administrative offence referred to in paragraph 1 shall be imposed to 5 0000 0000 CZK.



135zm. §



Administrative offence against ordering, procurement and distribution of patches



(1) a legal entity or individual entrepreneur as the Subscriber commits

the administrative offense by tobacco sells decals or free of charge passes.



(2) for the administrative offence referred to in paragraph 1 shall be imposed to 5 0000 0000 CZK.



§ 135zn



Administrative offenses against registration and counting of tobacco stamps



(1) a legal entity or individual entrepreneur as the Subscriber commits

the administrative offense by




and does not taken, records) used or returned by the tobacco

stickers,



(b)) for a fixed period does not retain records collected, used, or

returned by the tobacco stamps or documents on the basis of which they were

the entries in this recording made,



(c)) does not make an inventory of tobacco stamps for the calendar year, or



d) within the time limit to notify a designated tax Manager result

inventory of tobacco stamps for the previous calendar year.



(2) an administrative offense shall be fined in the



and 2 0000 0000 Eur), in the case of an administrative offence referred to in paragraph 1 (b). a) and

(b)), or



(b)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (c)), and

(d)).



§ 135zo



Administrative offenses against rolling back patches



(1) a legal entity or individual entrepreneur as the Subscriber commits

the administrative offense by



and within the prescribed period) will not return to the designated tax Manager, unused

tobacco labels of the old pattern, or



(b)) in the case of termination of his activity does not return within the time limit

a designated tobacco tax administrators unused stickers.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.



section 135zp



cancelled



Part 7



Administrative offences in the area of restrictions on the sale of spirits and tobacco products



§ 135zq



Administrative offenses against the ban on the sale of spirits and tobacco products



(1) a legal entity or individual entrepreneur is committed by the administrative

the offence that violates the ban on the sale of spirits or a ban on the sale of

tobacco products under section 133.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.



§ 135zr



Administrative offenses against the reporting obligations in the sale of spirits on

public accessible events



(1) a legal entity or individual entrepreneur as a person who

sells spirits in public accessible sporting and cultural

enterprises, including dances and discos, committed an administrative offence

by



and this activity) within the prescribed time limit does not inform the tax authorities,

in whose territorial jurisdiction the sale will take place, or



(b)) by written information this activity does not contain information about the



1. a person who sells spirits,



2. the time the definition of the sale of spirits,



3. the kind sold by the spirits, or



4. the quantities sold to the spirits.



(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.



Part 8



Administrative offences in the area of marking and colouring of selected mineral

oils



Section 1



Administrative offenses against obligations in the marking and colouring of the selected

mineral oils



§ 135zs



(1) a legal entity or individual entrepreneur as an operator

tax warehouse administrative offense committed by the free tax

circulation shall be neznačkované or not colored mineral oil listed in §

134 b of paragraph 2. 1.



(2) a legal entity or individual entrepreneur, as a recipient, or

the importer of the mineral oils referred to in § 134 b of paragraph 1. 1 committed by the administrative

offense that will not ensure the tagging or coloring of these oils from

their entrance to the tax territory of the United States.



(3) a legal entity or individual entrepreneur as manufacturer or

user mixes marker and dye based on the territory of the

The United States committed an administrative offense that does not keep records of

marker and dye.



(4) a legal entity or individual entrepreneur as an operator

tax warehouse, the consignee or the importer with the obligation to tag or

colored mineral oil listed in § 134 b of paragraph 2. 1, or with the obligation

such tagging or dyeing to ensure administrative offense committed by

at the request of the tax authority or the competent authority fails to submit

certificate.



(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000

$ 50 0000 0000 CZK.



§ 135zt



(1) a legal entity or individual entrepreneur as a person who

buys or otherwise acquires neznačkované or not colored mineral oil

referred to in § 134 b of paragraph 2. 1 with the intent to transport them to another Member

State under a conditional exemption or in free tax

circulation or exported to a third country, committing an administrative offense to the fact that

the case of the non-transport or exported within a set time limit does not ensure

their marking or colouring.



(2) a legal entity or individual entrepreneur as a person who

produced, processed, transported, stored, buys or otherwise acquires,

sells or consumes in the framework of the business activity of the mineral

the oil referred to in § 134 b, committing an administrative offense, by



and performs these activities), the object of which are oil in unit

Pack of 20 liters, without trade licence, or



(b)) does not or does not retain the manner records of the types and

the amount of these oils, or evidence of the listed practices with

them.



(3) a legal entity or individual entrepreneur as a person who

manufactures, processes or sells mineral oils, which may not be

§ 134 b of paragraph 2. 2 (a). (e)) tag your tracks and stained as described in section

134e para. 6, committing an administrative offense, by



and in the accompanying technical documentation) or in the documents expressly indicates

they may not be used for the propulsion of the engines,



(b) in the register) is not about buying and selling of these oils the buyer's statement

According to § 134e para. 8 (a). (b)), or



(c)) does not retain the technical documentation or evidence to these oils after

specified period of time.



(4) for the administrative offence under paragraphs 1 to 3 shall be fined from 50,000

$ 50 0000 0000 CZK.



Section 2



Administrative offences against prohibition when marking and colouring of the selected

mineral oils



§ 135zu



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) mineral oil listed in § 134 b of paragraph 2. 2 tags and stains, or



(b)) of marked and coloured mineral oil listed in § 134 b of paragraph 2. 2 offers

for sale or used for propulsion engines.



(2) a legal entity or individual entrepreneur is committed by the administrative

tort by mineral oil listed in § 134 b of paragraph 2. 1 that are



and marked, and dyed), removes or otherwise changing their

marking or colouring outside a tax warehouse with permission to tagging and

coloring selected mineral oils



(b)) neznačkované and can put into free tax circulation



(c)) of marked and coloured, offers for sale or uses for the drive

engines, or



(d)) of marked and color-treated, transported or stored in a container, which is in the

connection with the engine, or is in such containers.



(3) a legal entity or individual entrepreneur is committed by the administrative

tort by mineral oil listed in § 134 b of paragraph 2. 2 (a). (d)), and (e))

offers for sale, or is used for purposes other than those for which these

mineral oils must not be tag your tracks and dyed.



(4) for the administrative offence referred to in paragraphs 1 to 3 shall be fined up to 10 000

000.



Section 3



Other administrative offences in the area of marking and colouring of the selected

mineral oils



section 135zv



Administrative offence against a permit to tagging and coloring of the selected

mineral oils



(1) a legal entity or individual entrepreneur as an operator

tax warehouse administrative offense committed by tags or stains

mineral oil listed in § 134 b of paragraph 2. 1 without a permit to tagging and

coloring selected mineral oils.



(2) for the administrative offence referred to in paragraph 1 shall be fined from 10,000 to

10 0000 0000 CZK.



§ 135zw



cancelled



Part 9



Administrative offences in the area of tagging of certain other mineral oils



Section 1



Administrative offenses against obligations in the tagging of certain other

mineral oils



§ 135zx



(1) a legal entity or individual entrepreneur as manufacturer or

tax warehouse operator commits an administrative offense, by the

free tax circulation shall state the neznačkované mineral oil listed in §

134 m para. 1.



(2) a legal entity or individual entrepreneur, as a recipient, or

the importer of the mineral oils referred to in § 134 m para. 1 committed by the administrative

offense that will not ensure the tagging of these oils prior to their entry

on the fiscal territory of the Czech Republic.



(3) a legal entity or individual entrepreneur as manufacturer or

user marker located on the territory of the Czech Republic

committing an administrative offense that does not register the marker.



(4) a legal entity or individual entrepreneur as manufacturer, the recipient

or importer with the obligation to tag my mineral oil listed in § 134 m

paragraph. 1 or with the obligation to ensure such tagging, committed by the administrative

tort by at the request of the tax authority or the competent authority

do not submit the certificate.



(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000

$ 50 0000 0000 CZK.



§ 135zy



(1) a legal entity or individual entrepreneur as a person who

buys or otherwise acquires neznačkované mineral oil listed in § 134 m

paragraph. 1 with the intent to transport them to another Member State or export

to a third country, committing an administrative offense by that, in the case of

non-transport or exported within a set time limit does not ensure their

tagging.



(2) a legal entity or individual entrepreneur as a person who

produced, processed, transported, stored, buys or otherwise acquires,


sells or consumes in the framework of the business activity of the mineral

the oil referred to in § 134 m, committing an administrative offense, by



and performs these activities), the object of which are oil in unit

Pack of 20 liters, without trade licence, or



(b)) does not or does not retain the manner records of the types and

the amount of these oils, or evidence of the listed practices with

them.



(3) a legal entity or individual entrepreneur as a person who

manufactures, processes or sells mineral oils, which may not be

§ 134 m para. 2 (a). (b) to (f))) tag your tracks, in the manner specified in § 134p

paragraph. 6, committing an administrative offense, by



and in the accompanying technical documentation) or in the documents expressly indicates

they may not be used for the propulsion of the engines,



(b) in the register) is not about buying and selling of these oils the buyer's statement

pursuant to section 134p paragraph. 8 (a). (b)), or (c)), or



(c)) does not retain the technical documentation or evidence to these oils after

specified period of time.



(4) for the administrative offence under paragraphs 1 to 3 shall be fined from 50,000

$ 50 0000 0000 CZK.



Section 2



Administrative offences against prohibition in tagging some of the other

mineral oils



§ 135zz



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) mineral oil listed in § 134 m para. 2 tags, or



(b)) of marked mineral oil listed in § 134 m para. 2 offers for sale

or used to drive the engine.



(2) a legal entity or individual entrepreneur is committed by the administrative

tort by mineral oil listed in § 134 m para. 1 that are



and marked, environment) eliminates or otherwise changing their tagging,



(b)) neznačkované, States into free tax circulation or sold,



c) marked, offers for sale or uses for propulsion engines, or



(d)) of marked, transports or store in a container that is in conjunction with the

engine, or is in such containers.



(3) a legal entity or individual entrepreneur is committed by the administrative

tort by mineral oils, which may not be in accordance with § tag your tracks

134 m para. 2 (a). (b)) to (g)), offers for sale or uses for the drive

engines.



(4) a legal entity or individual entrepreneur is committed by the administrative

tort by mineral oil listed in § 134 m para. 2 (a). e) and (f))

offers for sale, or is used for purposes other than those for which these

the oil must not be tag your tracks.



(5) an administrative offence under paragraphs 1 to 4 shall be fined up to 10 000

000.



Section 3



Other administrative offences in the area of tagging of certain other mineral

oils



§ 135zza



Administrative offence against a permit to tagging of certain other

mineral oils



(1) a legal entity or individual entrepreneur as manufacturer or

tax warehouse operator commits an administrative offense by tags

mineral oil listed in § 134 m para. 1 without a permit to tagging

some other mineral oils.



(2) for the administrative offence referred to in paragraph 1 shall be fined from 10,000 to

10 0000 0000 CZK.



Episode 10



Administrative offences in the area of monitoring the treatment of special mineral

oil



§ 135zzb



Administrative offenses against the tracking management of special mineral

oil



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by in violation of § 134zd shall take, sells or otherwise transfers the

Special mineral oil in bulk or in packages

exceeding 220 litres.



(2) a legal entity or individual entrepreneur as a person loading

with special mineral oil of the administrative offense committed by



and in the application for registration) indicating the incorrect data



(b)) does not give notification of change in registration information,



(c) does not record specific) mineral oils or leads in incomplete

the range,



(d) does not retain records of specific) mineral oils or documents on the

the basis of the entries in the register were carried out for a fixed period,

or



e) contrary to section 134zf to notify tax authorities provided for details.



(3) an administrative offense shall be fined in the



and $ 10 0000 0000), in the case of an administrative offence referred to in paragraph 1,



(b)) 3 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 (a). (e)),



(c) $ 1 0000 0000), in the case of an administrative offence referred to in paragraph 2 (a). a) to

(d)).



Part 11



Administrative offences in the area of management of raw tobacco



§ 135zzba



Administrative offenses against the handling of raw tobacco



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by disposes of raw tobacco in violation of § 134zz.



(2) a legal entity or individual entrepreneur as a person holding the

raw tobacco of the administrative offense committed by



and in the application for registration) indicating the incorrect data



(b)) does not give notification of change in registration information,



(c)) does not register the raw tobacco or leads in an extent



(d)) does not retain records of raw tobacco or papers on the basis of

entries in the register were made, for a specified period, or



e) contrary to section 134zza to notify tax authorities provided for details.



(3) a legal entity or individual entrepreneur as an operator

tobacco products tax warehouse administrative offense committed by the

contrary to section 134zza to notify tax authorities provided for details.



(4) an administrative offense shall be fined in the



and 20 0000 0000 Czk), in the case of an administrative offence referred to in paragraph 1,



(b)) 6 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 (a). (e)), or

paragraph 3,



(c)) $ 2 0000 0000 in the case of an administrative offence referred to in paragraph 2 (a). a) to

(d)).



TITLE III



FORFEITURE AND PREVENTS SECURED FOR SPIRITS AND TOBACCO PRODUCTS



§ 135zzc



Forfeiture of spirits and tobacco products



(1) the administrative authority imposes the forfeiture



and) unmarked tobacco products which ensure in connection with

the breach in the labelling of tobacco products,



(b)) of spirits or tobacco products, which ensure in connection with

the violation of the prohibition on the sale of spirits and tobacco products.



(2) confiscation of spirits or tobacco products referred to in paragraph 1 may be

save if



and belongs to the perpetrator of the administrative offense) and



(b)) have been used for committing an administrative offense or intended.



§ 135zzd



Prevents the spirits and tobacco products



The administrative authority which could not save the forfeiture of spirits or tobacco

products, decide on their prevents, if



and belongs to the offender which) cannot be considered an administrative offence to prosecute,



(b)) do not belong to the offender of the administrative offense or do not belong to him completely, or



(c)) the owner is not known.



§ 135zze



Common provisions on the forfeited and seized spirits and tobacco

products



(1) Forfeited or seized spirits and tobacco accounted for

State.



(2) the Directorate-General of customs of foreclosed or seized spirits or

tobacco products. The destruction of the Commission composed of three members shall supervise the

staff in the Directorate-General of customs.



(3) the offender of the administrative offense, imposed confiscation

spirits or tobacco products, or the person with whom they have been captured by the

spirits or tobacco products will be stored secured, the obligation to replace

State costs associated with their management and destruction.



(4) against a decision to prevent the spirits or tobacco products, or about

the State's obligation to compensate the costs associated with their management and destruction

cannot be appealed.



(5) if or expire! if they are not spirits or tobacco products

See also, must be returned without undue delay, to whom no doubt

belongs, otherwise, who have been secured.



TITLE IV



COMMON PROVISIONS



§ 135zzf



Liability of legal persons and entrepreneurial natural persons



(1) a legal person for an administrative offence is not liable if he proves that

made every effort, that it was possible to require that the infringement of the

a legal obligation is prevented.



(2) the liability of a legal person for an administrative offense shall cease, if the

administrative authority about him has not initiated proceedings within 1 year from the date on which it

learned, but not later than within 3 years from the date on which it was committed.



(3) The liability for the acts, which took place in the business

person or in direct connection with him, subject to the provisions of the law on

liability and sanctions legal persons.



§ 135zzg



Jurisdiction of the administrative offense



(1) administrative offences under this Act pending before the Office.



(2) the Czech trade inspection or the IRS hearing



and offences in the field of Administration) of taxes on tobacco products, and that offences

against the management of tobacco products,



(b) offences in the field of limitations) sales of spirits and tobacco products, and

offences against this prohibition on the sale of spirits and tobacco products,



(c) the offence section)



1. marking and colouring of selected mineral oils,



2. tagging of certain other mineral oils,



(d)) in the field of management of administrative offenses of tax on tobacco products, and it



1. Administrative offenses against the unit of packaging,



2. Administrative offenses against the prohibition of sale at a price different than the price for

the final consumer,



3. the administrative offences against tobacco marking stickers



e) administrative offences in the area of restrictions on the sale of spirits and tobacco

products, administrative offences against the ban on the sale of spirits and tobacco

products,




f) administrative offences in the area of



1. marking and colouring of selected mineral oils,



2. tagging of certain other mineral oils.



(3) the State agricultural and food inspection authority shall discuss



and offences in the field of Administration) of taxes on tobacco products, and that offences

against the management of tobacco products,



(b) offences in the field of limitations) sales of spirits and tobacco products, and

offences against this prohibition on the sale of spirits and tobacco products,



c) administrative offences in the field of the administration of the tax on tobacco products, and it



1. Administrative offenses against the unit of packaging,



2. Administrative offenses against the prohibition of sale at a price different than the price for

the final consumer,



3. the administrative offences against tobacco marking stickers



(d) administrative offences in the area of) the restriction of sales of spirits and tobacco

products, administrative offences against the ban on the sale of spirits and tobacco

products.



(4) the municipal Trade Office hears



and offences in the field of Administration) of taxes on tobacco products, and that offences

against the management of tobacco products,



(b) offences in the field of limitations) sales of spirits and tobacco products, and

offences against this prohibition on the sale of spirits and tobacco products,



c) administrative offences in the field of the administration of the tax on tobacco products, and it

administrative offenses against tobacco marking stickers



(d) administrative offences in the area of) the restriction of sales of spirits and tobacco

products, administrative offences against the ban on the sale of spirits and tobacco

products.



§ 135zzh



The amount and maturity of the fine



(1) in determining the amount of the fine on a legal person shall take account of the seriousness of the

the administrative offense, in particular, the way a criminal offence and its consequences, and

the circumstances under which it was committed.



(2) the fine is due within 30 days from the day when the power came

the decision, which has been saved. The fine levied, the authority which is saved.

Income from fines is the State budget revenue.



§ 135zzi



Special provisions on the block management



You can control the page block for infractions under this Act, impose a fine of up to

5 000 CZK.



PART TEN



COMMON, TRANSITIONAL AND FINAL PROVISIONS, THE CANCELLATION



TITLE I OF THE



COMMON PROVISIONS



§ 136



(1) legal or natural persons that they want from the 1. January 2004 be

by [§ 3 (b) (i)) and § 13] or by the operator of a tax warehouse [§

3 (b). (f)) and § 19 para. 2 (a). (b))], are required to submit an application for a

such a licence within 30 days from the date of publication of this law.



(2) legal or natural persons which manufacture products and selected according

This Act creates the obligation to operate them tax warehouse (§ 19 para.

3) are required to submit a proposal on the issue of such a permit (§ 20) 30

days from the date of publication of this law.



(3) legal or natural persons who, in accordance with paragraph 1 or 2 shall report to the

proposal for a decision on the permit to operate a tax warehouse to

30 days from the date of publication of this law, are obliged to ensure tax

in the manner specified in § 21 para. 1 to 31. December 2003. Customs

the Directorate may issue a permit to operate a tax warehouse

prior to this date. If, however, at 31. December 2003, the tax is not ensured,

the Customs Directorate issued a permit. For an individual tax warehouse

must ensure taxes correspond to:



and the amount of tax) taxed the selected products that are in the month of

the decision on the application for a permit to operate a tax warehouse

located on the territory of a future tax warehouse and which will be applied

entitled to a tax refund,



(b) the amount of tax liability), which by the applicant was established by

the existing legislation has not yet no taxes when you pick

the selected products that are in the month of submission of the application for a

the decision on the permit to operate a tax warehouse located on the territory of the

future tax warehouse,



c) one tenth of the amount of the tax liability which the applicant was established

According to the existing legislation in the picking of selected products in the

period from 1. in January 2003, the last day of the month preceding the

the month in which the application for a decision on the authorisation to

operating a tax warehouse.



(4) legal or natural persons, which on the territory of the United

Republic made selected products, are required to to 31. December 2003

make an inventory of all the selected products and those in untaxed

output of selected products for which they claim a

tax refund.



§ 136a



The tax period, the tax return and payment of tax in the course of

insolvency proceedings



(1) if the payer, whose bankruptcy or imminent bankruptcy are dealt with in

insolvency proceedings, current tax year ending on the date that

preceding the date of effectiveness of the bankruptcy decision. The next tax period

the payer commences on the date of effectiveness of the bankruptcy decision and ends on the last day of the

the calendar month in which the decision of the insolvency court

released. For the next period of insolvency proceedings is the tax

the payer's calendar month period.



(2) the date when insolvency proceedings is terminated, ending the ongoing

tax payer. The next tax period begins on the date the payer's

following the date of termination of the insolvency proceedings and ends with the last

day of the calendar month in which the insolvency proceedings were terminated.



(3) the tax return for the taxable period referred to in paragraphs 1 and 2 shall be

the insolvency practitioner or any other person who is under a special

^ law 20) is entitled to effectively dispose of property belonging to the

to the estate, shall be obliged to submit to 25. the day after the end of the tax year

period.



(4) tax for the tax period referred to in paragraphs 1 and 2 shall be payable to the

40. the date of the end of the tax period in which the tax arose an obligation to

to declare and pay.



(5) a tax on raw tobacco for the tax period referred to in paragraphs 1 and

2 is payable within the time limit for the submission of the tax return.



§ 137



After the Declaration of a State of emergency or State of war, the Government may, on

the duration of a State of emergency or State of war, by regulation in

extent necessary



and an adjustment of the rates) tax



(b)) to enable the armed forces, armed security corps, Fire Department

rescue forces, emergency services and agencies of

the mobilization of the purchase of the selected products at the prices, exclusive of tax.



§ 138



cancelled



§ 139



(1) the Ministry of finance will issue a decree to the provisions of § 21 para. 2 and 11,

section 26, 56, 81 and 131.



(2) the Ministry of industry and trade will issue a decree to implement section 49

paragraph. 12, section 134a para. 2, § 134 b of paragraph 2. 3, § 134e para. 3, § 134e para.

6 (a). (d)), § 134e para. 7 and 11, section 134l paragraph. 2, § 134 m para. 3, § 134p

paragraph. 3, § 134p para. 6 (a). (d)) and § 134p para. 7 and 11.



(3) the Ministry of agriculture will issue a decree to implement section 57.



TITLE II



TRANSITIONAL PROVISIONS



§ 140



(1) the tax administration, for which at the date of entry into force of this Act

nezaniklo tax levied against the law or enforce or not entitled to a refund

taxes, carry out the existing tax administration by law

regulations.



(2) according to the existing legislation shall be assessed in all periods up to

the end of their run, which started to run before the date of entry into force of

of this Act; the time limits for exercising the rights arose prior to the date of application

the effectiveness of this law are governed by existing laws, even if

begin to run after the effective date of this Act.



(3) legal or natural persons, which on the territory of the United

Republic made selected products, are required to declare and pay tax

from untaxed selected products, which will not be from 1. January 2004

located in the mode of a conditional exemption to 25. January 1, 2004.



(4) when calculating the tax, which will be granted and paid in accordance with paragraph 3,

apply tax rate valid from 1. January 1, 2004. When you claim

the refund referred to in paragraph 1 may be refunded only to the amount of the tax

that was included in the price of the selected products in the amount valid on the date

their pick according to the existing legislation.



(5) the sale of selected products at the prices exclusive of tax, members of the air crew

foreign lines when departing from the United States and to individuals in

DUTY/TAX FREE shops at international airports and transit area

on board the aircraft of foreign lines can be made to the date of entry

The Czech Republic into the European Union on the basis of an authorisation granted by the

The Ministry of finance in accordance with the legislation in force until 31 December 2006. December

2003, and under the terms of these regulations. On the day following

the date of accession of the Czech Republic to the European Union of the validity of those permits

ceases to exist.



(6) If a sale of selected products carried out in the stores DUTY/TAX

FREE located on the Customs road road customs transitions according

the legislation in force until 31.12.2003, persons carrying out such

sale of selected products without the permission of the Ministry of taxes

finances are required at 31 December 2003 in the presence of the Customs Office in whose

the local scope is the sale of goods without taxes carried out, perform

take an inventory of all pretax of selected products. From 1.1.2004 to

31.3.2004 can be untaxed selected products, referred to in the counting


the list, doprodány for net of tax in the stores DUTY/TAX FREE

located on the Customs road road customs transitions. The remaining

goods at the stores will remain even after 31.3.2004, after payment of the

the allocation of the appropriate tax or customs-approved destination under customs

supervision, including selected products released to the export scheme and the

located in the stores DUTY/TAX FREE.



(7) if the sale of selected products made to the date of accession of the Czech

Republic to the European Union in the stores DUTY/TAX FREE in the transit

area international airports and on board aircraft of foreign lines

According to the legislation in force until 31.12.2003 (paragraph 5), the person

conducting the sale of selected products without the permission of the tax

The Ministry of finance are required to the next working day after the date of

the entry of the Czech Republic into the European Union with the participation of the Customs Office, in

the territorial scope of the sale of goods without taxes carried out, perform

take an inventory of all the selected products. From this day are not taxed

selected products to the tax payment, the legal force of the authorisation to

sale of selected products at prices subject to tax under section 36 or the allocation of

the competent customs-approved destination under customs control, including

products entered for the selected export mode and placed in the shop

DUTY/TAX FREE.



(8) the manufacturers and importers of tobacco products may manufacture or import the

tobacco tobacco products marked with stickers of the excise tax rate

of tobacco products a valid until 31 December 2006. not later than 31 December 2003.

January 1, 2004.



(9) the manufacturers and importers of tobacco products, tobacco without markings

tobacco import and produce sticker put into free tax circulation

not later than 31 December 2006. January 1, 2004.



(10) the natural or legal persons, that have bought tobacco without markings

tobacco sticker for resale, may this tobacco

sell by 30. June 2005. After this time the tobacco without

tobacco labelling sticker is considered marked climbing.



(11) the selected products manufactured prior to the effective date of this Act, which

have not been taxed in accordance with the existing legislation, must be reported to the

free tax circulation or listed in the conditional exemption from the mode

the tax on the date of entry into force of this Act.



(12) the selected products manufactured prior to the effective date of this Act, which

have been taxed in accordance with the existing legislation, can be placed in

tax warehouse together with selected products listed in the mode

conditional exemption from taxes until their departure from the tax

the warehouse, up to 30. June 2004. These products must be taxed

in the tax warehouse stored and recorded separately.



(13) the waste oils listed under numerical codes of the customs nomenclature

tariff 2710 91-2710 99, that before the date of entry into force of this

law legal or natural entities to obtain tax free or with a zero

and use tax rate is for the manufacture of mixtures in accordance with § 19 para. 2 (a). (c))

Act No. 586/1992 Coll., on the Excise Tax Act, as amended

regulations, or is sold for this purpose, or use them for the production of

regardless of how the heat consumption of heat or for this purpose

sold, shall be exempt from excise duty. If excise duty has already been

paid the tax referred to in paragraph 1 upon request of the tax

body returns.



(14) the waste oils listed under numerical codes of the customs nomenclature

tariff 2710 91-2710 99 before the date of entry into force of obtained this

the law replacing the oil in the engines, gearboxes, transformers, in

hydraulic devices and bearings and maximum amounts

oil, which was originally inserted into those devices, shall be exempt from

excise duty. If excise duty has already been paid, the tax administrator

referred to in paragraph 1 at the request of the tax subject it returns.



(15) if the product is exempt from excise duty, in accordance with paragraphs 13 and

14, the tax entity suffered because of this, the obligation to register

and to issue the tax document pursuant to Act No. 586/1992 Coll., on the

Excise Tax Act, as amended. Failure to comply with this

the obligations of the tax subject in front of the effective date of this Act,

is not subject to sanctions.



(16) the Cigarettes in unit packs of fewer than 20 units may

be on the territory of the Czech Republic put into free tax circulation

until 31 December 2006. January 1, 2007. In this case, the provisions of § 135b para. 1 (b).

(b)) and § 135b para. 3 (b). (b)) shall not apply.



(17) the natural or legal persons, that have bought cigarettes in

unit packaging containing less than 20 units for the purpose of their

resale, may sell these cigarettes until 30. June

2007. In this case, the provisions of § 135b para. 1 (b). (h)) and § 135b

paragraph. 3 (b). e) do not apply.



TITLE III



REGULATION (EEC)



§ 141



Shall be repealed:



1. Act No. 209/1992 Coll., on the system of taxation.



2. Act No. 586/1992 Coll., on excise duties.



3. Act No. 199/1993 Coll., amending and supplementing Act No. 586/1992

Coll., on excise duties.



4. Act No. 266/1994 Coll., amending and supplementing Act No. 586/1992

Coll. on the Excise Tax Act, as amended.



5. Act No. 152/1995 Coll., amending and supplementing Act No. 586/1992

Coll. on the Excise Tax Act, as amended.



6. Act No. 303/1993 Coll., on the abolition of the State tobacco monopoly and

measures related to it.



7. Act No. 45/1994 Coll., amending and supplementing Act No. 303/1993

Coll., on the abolition of the State tobacco monopoly and of the measures with the

related.



8. Act No. 106/1995 Coll., amending and supplementing Act No. 303/1993

Coll., on the abolition of the State tobacco monopoly and of the measures with the

related, as amended by law No 45/1994 Coll. and Act No. 40/1995 Coll.



TITLE IV



FINAL PROVISION



§ 142



The effectiveness of the



1. this Act becomes effective on January 1. in January 2004, with the exception of

the provisions of the



and § 4, paragraph 4) 1 with the exception of point (a). (e)), and (h)) and paragraph 2. 2, section 13, except

paragraph. 2 (a). (h)), section 20 with the exception of para. 2 (f) (g)) and i), section 21, 117, 136,

138 and 140, which shall take effect on the date of its publication,



(b)) § 2 (2). 1 (b). b), c) and (d)) and paragraph 2. 2, § 3 (b). (b)), h) and (m)), § 4

paragraph. 1 (b). (e)), and (h)), section 7 (2). 2, § 8 para. 2, § 9 para. 3 (b). (g)), and

I), section 11 (1) 1 (b). (d)), § 13 para. 2 (a). (h)), § 14 para. 2, 3 and 5,

section 20 (2). 2 (a). (g)) and i), section 22, 23, 25, § 26 para. 11, § 27, § 28

paragraph. 5, 6 and 9, § 29, 30, 31, 32, 33, 36, 39, § 49 para. 8, 9, 10 and 11,

§ 103 para. 2, § 104 paragraph. 2, § 107 para. 2 and 4, § 109, section 114 para. 2 and

6, § 118 paragraph. 2, 8 and 13, section 119 paragraph 1. 5, § 122 para. 4 and section 126 (a).

(b)), which will become effective on the date of the Treaty of accession of the Czech

Republic to the European Union enters into force.



2. the provisions of paragraph 3 (b). and) and (l)), section 7 (2). 1, § 8 para. 1, § 11 (1) 1

(a). (c)), § 13 para. 2 (a). (g)), section 20 (2). 2 (a). (f)), and (h)), § 26 para.

10, § 35, § 49 para. 5, 6 and 7, § 104 paragraph. 1, sec. 107 para. 1 and 3, § 114

paragraph. 1 and 5, § 118 paragraph. 1, 7 and 12, section 119 paragraph 1. 4 and section 126 (a). and)

shall expire on the date of the Treaty of accession of the Czech Republic

The European Union enters into force.



Fort Worth Star Telegram in r.



Klaus r.



in the Gross at the r..



Selected provisions of the novel



Article II of Act No. 695/2004 Coll.



Transitional provisions



1. claims for refund of excise duty on mineral oils to persons

using these oils in primary agricultural production, forest nurseries and restoration

and education of the forest resulting for the period until the effective date of this Act shall

assessed according to the existing legislation.



2. Still wines under section 93 para. 3, made before the effective date of this Act,

and taxation according to the existing legislation can be taken into

tax warehouse on its creation, and it's as if it has not yet been

taxed in accordance with the existing legislation.



Article II of Act No. 217/2005 Sb.



Transitional provisions



1. A special permit issued under section 13 and 60 of the Act No. 353/2003 SB., in the

the version in force until the date of entry into force of this Act, shall remain in

valid for the period specified in the special permit or until the date of their

the demise of their withdrawal, and from the date of entry into force of this Act

replaced by the authorisation to purchase liquefied petroleum gas referred to in

free tax circulation according to section 60a of Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act.



2. a legal person that store mineral oil or alcohol free

from the tax as part of the State material reserves, has an obligation to these products

the effective date of this Act brought a conditional

exemption from tax. If they don't, this day shall be considered as such

products put into free tax circulation.



3. Heavy fuel oils listed under codes 2710 19 51 to 2710 nomenclature

19 69, which were to the 26 July. May 2004 is subject to tax under section 45

paragraph. 1 (b). (b)) of the Act No. 353/2003 SB., in the version in force before the date of application

the effectiveness of this law, shall be exempt from tax, if the legal

or a natural person referred to in § 56 para. 1 the Act No. 353/2003 SB., in the

the version in force until the date of entry into force of this law, the deal for the price

containing a tax of 8 150 Eur/1000 l or 9 950 Eur/1000 l and if


These persons were used for the production of heat from 1. May 2004

until 31 December 2006. May 2005. The Office of the tax returns of these persons, at their request,

containing the requirements pursuant to § 56 para. 7 of Act No. 353/2003 SB., in the

the version in force from the date of entry into force of this Act, to have been filed

no later than 30 June 2005. November 2005.



4. Legal or natural person to the date of entry into force of this

the law has purchased or produced the mineral oils, which have been the subject of

excise duty according to § 45 para. 3 (b). (d)) of the Act No. 353/2003 SB., in the

the version in force until the date of entry into force of this Act, at the cost of containing the

tax or consumption for heat production led a tax of 11

$ 980/1000 l or 11 840 Eur/1000 l and that the purchased or

manufactured mineral oils consumed or consumed for heat production

within 6 months following the effective date of this Act, the

entitled to a refund of the tax in the amount specified in § 56 para. 6 the Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act. Entitled to

tax refund must be exercised in the manner specified in § 56 para. 10 and

evidence of documents pursuant to § 56 para. 7 of Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act.



5. quiet wine (§ 93 par. 3) put into free tax circulation, which

It was placed in a tax warehouse in accordance with section 19 para. 5 of law no 353/2003

Coll., in the version in force until the date of entry into force of this law, shall indicate the

in the scheme of conditional exemption effective date of this

the law.



Article II of law no 575/2006 Sb.



Transitional provisions



1. colouring and marking of certain hydrocarbon fuels and lubricants

According to the Act No. 136/1994 Coll., on colouring and marking of certain

hydrocarbon fuels and lubricants and on measures related to

additions to law No. 455/1991 Coll., on trades

(Trade Act), as amended, the law of the Czech

the National Council No. 586/1992 Coll., on the Excise Tax Act, as amended

regulations, and amendments to the law of the Czech National Council No. 586/1992 Coll., on income tax from

value added tax, as amended, as amended

provisions which have been started before the date of entry into force of this Act

and not to the date of entry into force of this Act has been finally

completed, will be completed by the authorities set out in the existing legal

the regulations, in the manner and within the time limit under the existing legal

regulations.



2. the procedure for the imposition of fines under law No 136/1994 Coll., which was

initiated before the date of entry into force of this Act and which has not been to

the effective date of this Act, been completed, they will be

the authorities set out in the existing completed legislation,

in the manner and within the time limits referred to in the existing legislation.



3. operators of tax warehouses, who dyed and they're tagged mineral

the oil referred to in § 134 b of paragraph 2. 1 the Act No. 353/2003 SB., in the version in force

from the date of entry into force of this law, can these oils painted and

tag to 31. March 2007 without the authorisation referred to in paragraph 134g paragraph. 1

Act No. 356/2003 SB., in the version in force from the date of entry into force of

of this Act.



4. Legal or natural persons, which they're tagged mineral oil listed

in § 134 m para. 1 the Act No. 353/2003 SB., in the version in force from the date of

entry into force of this law, can these oils has until 31 December 2006.

March 2007 without the authorization referred to in section paragraph 134r. 1 the Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act.



5. mineral oil listed in § 134 b of paragraph 2. 1 of law no 353/2003 Coll.

in the version in force from the date of entry into force of this law, that were to

on 31 December 2004. December 2006, colored and označkovány according to the legislation in

the version in force until the date of entry into force of this Act, until 31 December 2004. December

2007 looks as if it were označkovány and colored by section

the fourth Act No. 356/2003 SB., in the version in force from the date of acquisition

the effectiveness of this Act.



6. mineral oil listed in § 134 m para. 1 of law no 353/2003 Coll.

in the version in force from the date of entry into force of this law, that were to

on 31 December 2004. December 2006, produced or put into free tax circulation

on the territory of the United States or which have been on the territory of the

transported from other Member States or imported, until 31 December 2004. December

2007 looks as if it were označkovány as part of the fifth Act.

353/2003 SB., in the version in force from the date of entry into force of this Act.



7. The neoznačkované and neobarvené mineral oil listed in § 134 b of paragraph 2.

1 the Act No. 353/2003 SB., in the version in force from the date of entry into force of

This Act, to be used for the propulsion of the engines used in the voyages of the

the waters on the territory of the Czech Republic, if the mineral oil

used for the navigation exempt under § 49 paragraph 1.

10 to 30. April 2007 looks as if it were označkovány and

colored by part four of the Act No. 353/2003 SB., in the version in force

from the date of entry into force of this Act.



Article. XIX Act No. 261/2007 Coll.



Transitional provisions



1. Legal or natural persons in the framework of the business activity

used waste oils listed under the nomenclature codes 2710 91-2710 99

exempt from excise tax pursuant to § 49 paragraph 1. 1 and 3 of the Act No. 353/2003

Coll., in the version in force from the date of entry into force of this law, may

such waste oils used until 31 December 2004. March 2008 without special permission

referred to in section 13 of Act No. 356/2003 SB., in the version in force from the date of

entry into force of this Act.



2. for the selected products, which are subject to tax in accordance with law No.

353/2003 SB., on the excise tax, in the version in force before the date of application

the effectiveness of this law, and which will be from the date of entry into force of this

the law is subject to tax from natural gas and some other gases,

all deadlines, which started to run before the date of entry into force of this

the Act, until the end of their run time, assessed according to the Act No. 353/2003

Coll. on the excise tax, in the version in force until the date of entry into force of

of this Act.



Article. MYSQL — Act No. 296/2007 Sb.



Transitional provision



The provisions of this law shall also apply to excise tax-related

proceedings to be initiated, and finally neskončeno under Act No.

328/1991 Coll., on bankruptcy and settlement, as amended,

before the date of entry into force of this Act.



Article. (II) Act No. 37/2008 Sb.



Transitional provisions



1. The provisions of § 48 para. 5 of law no 353/2003 SB., in the version in force from

the effective date of this Act, shall apply for the first time for the tax

the period beginning on the first day of the month following the publication of this

the Act, with the exception of the provisions of § 48 para. 5 of law no 353/2003 SB., in the

the version in force from 1 January 1999. July, 2010, that will be used for the first time

taxable period beginning 1 January 2005. July 2010.



2. the authorisation to operate a tax warehouse, allowing for repeated

the adoption of the selected products in the regime of conditional exemption and

a permit issued pursuant to a tax representative § 20, 22 and 23a of Act No.

353/2003 SB., in the version in force until the date of entry into force of this Act, and

approvals issued under section 50, 60 and 79 the Act No. 353/2003 SB., as amended by

effective until the date of entry into force of this law, shall be construed as enabling

and consents required pursuant to Act No. 356/2003 SB., in the version in force

of the effective date of this Act; the condition is that the person providing

tax pursuant to § 21 para. 2 of the Act No. 353/2003 SB., in the version in force until the date of

entry into force of this Act,



and) submit within 15 days from the date of entry into force of this Act, the customs

through the Office of Directorate a proposal for change in the way

ensure tax pursuant to § 21 para. 1 the Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act, and



b) within 15 days of the effective date of the decision on changing the way

ensure the taxes provide to ensure tax in accordance with this decision,



otherwise, a permit to operate a tax warehouse, allowing for repeated

the adoption of the selected products in the regime of conditional exemption and

a permit issued pursuant to a tax representative § 20, 22 and 23a of Act No.

353/2003 SB., in the version in force until the date of entry into force of this Act, and

approvals issued under section 50, 60 and 79 the Act No. 353/2003 SB., as amended by

effective until the date of entry into force of this Act shall expire on the date,

entry into force of this Act. Permit to operate a tax warehouse,

to enable the adoption of selected products in the conditional mode

exemptions and permits issued pursuant to a tax representative § 20, 22 and

23A of Act No. 356/2003 SB., in the version in force until the date of entry into force of

This law, and approvals issued under section 50, 60 and 79 of the Act No. 353/2003

Coll., in the version in force until the date of entry into force of this Act, cease to have

the validity of the rejection of an application submitted pursuant to subparagraph (a)), and it

last day of the period referred to in subparagraph (a)).



3. An authorization to operate a tax warehouse issued pursuant to section 20 of Act No.

353/2003 SB., in the version in force until the date of entry into force of this Act,


the operators of the tax warehouse, which provides reinsurance tax under section

paragraph 77. 1 and 2 of Act No. 356/2003 SB., in the version in force before the date of application

the effectiveness of this law, shall be construed as enabling the required according to the

Act No. 356/2003 SB., in the version in force from the date of entry into force of

of this Act; the condition is that the operator of a tax warehouse,

provides secure tax according to § 77 para. 1 and 2 of Act No. 356/2003 Coll.,

in the version in force from the date of entry into force of this Act,



and) to provide within 60 days from the date of entry into force of this Act to ensure

tax according to § 77 para. 1 and 2 of Act No. 356/2003 Coll., as amended by

effective from the date of entry into force of this Act, or



(b) within 15 days)



1. from the date of entry into force of this Act shall submit to the Customs Directorate

through the Office of proposal to change the means of ensuring tax

pursuant to § 21 para. 1 the Act No. 353/2003 SB., in the version in force from the date of

entry into force of this Act, and



2. from the date of acquisition of the legal force of the decision to change the means of ensuring tax

provide secure tax in accordance with this decision,



otherwise, the tax warehouse permit to operate issued pursuant to section 20 of the Act

No 353/2003 SB., in the version in force until the date of entry into force of this

the law, the operators of the tax warehouse, which provides secure tax

According to § 77 para. 1 and 2 of Act No. 356/2003 SB., in the version in force until the date of

entry into force of this Act shall expire on the date of acquisition,

the effectiveness of this Act. Permit to operate a tax warehouse released

pursuant to section 20 of Act No. 356/2003 SB., in the version in force before the date of application

the effectiveness of this law, the operators of the tax warehouse, which provides

ensure tax according to § 77 para. 1 and 2 of Act No. 356/2003 Coll., as amended by

effective until the date of entry into force of this law, shall expire

also, if you reject the application referred to in point 1, the last day of

the time limits referred to in point 1.



4. the Customs Directorate of the proposal to amend the manner of tax pursuant to

points 2 and 3 shall decide within 60 days from the date of initiation of the proceeding. Against the decision of the

under the first sentence can be appealed within 10 days from the date of its

delivery; the appeal against the decision has suspensive effect.



5. consent to transport alcohol fermentation of anhydrous oddly denatured and

ethyl alcohol synthetic oddly denatured in the conditional mode

exemption from tax on income tax in the Czech Republic, which was

launched without providing collateral of tax according to § 77 para. 4 of law No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

granted under section 24 of Act No. 356/2003 SB., in the version in force until the date of

entry into force of this Act shall be deemed to consent as required in accordance with

Act No. 356/2003 SB., in the version in force from the date of entry into force of

This law, and not more than 10 days from the date of entry into force of this

the law. After the expiry of that agreement to transport alcohol fermentation

anhydrous denatured ethyl alcohol synthetic and oddly funny

denatured in the mode of a conditional exemption to the tax territory

The United States granted pursuant to section 24 of Act No. 356/2003 SB., as amended by

effective until the date of entry into force of this law, shall cease to have effect.



Article. (II) Act No. 292/2009 Sb.



Transitional provisions



1. Legal and natural persons who, before the date of entry into force of this

Act acquired the mineral oils exempt from tax pursuant to § 49 paragraph 1. 10

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law and the other codes 2710 11 31, 2710 11 70 or nomenclature

2710 19 21, shall be carried out without undue delay, an inventory of mineral

oils in which the exemption pursuant to § 49 paragraph 1. 10 the Act No. 353/2003 Coll.

in the version in force from the date of entry into force of this Act, no longer

It does not apply.



2. Mineral oil listed in paragraph 1 may be used under the conditions

laid down in § 49 paragraph 1. 10 the Act No. 353/2003 SB., in the version in force in

the effective date of this Act, not later than the first day of the fourth

the calendar month from the date of entry into force of this Act; from this day

an obligation arises to declare and pay tax.



3. Where it has been for mineral oils exempt from tax pursuant to § 49 paragraph 1.

10 the Act No. 353/2003 SB., in the version in force until the date of entry into force of

This law, a special permit is required for the adoption and use of the

mineral oils exempt, is a legal or natural person

obliged to notify without delay to the Customs Directorate of the amendment of the particulars referred to in

the permit, which occurred on the effective date of this Act. When you change the

to enable the Customs Directorate shall proceed mutatis mutandis in accordance with § 13 para. 19 of the law

No 353/2003 SB., in the version in force from the date of entry into force of this

the law.



4. Exempt mixture of mineral oils as referred to in § 49 paragraph 1. 14

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law, and put into free tax circulation before the date of entry into force of

This Act may be taken in accordance with this arrangement until

the end of the third calendar month after the date of entry into force of this

the law. After this date, they are viewed as the untaxed. Legal and

individuals that these mineral oils nedoužívaly, is created to

as of this date the obligation to admit and pay tax.



5. Legal and natural persons who use a mixture of mineral oils

According to § 49 paragraph 1. 14 of the Act No. 353/2003 SB., in the version in force from the date of

entry into force of this Act, may be taken without a special mixture

permit, not later than the end of the third calendar month after the date of

entry into force of this Act. If such persons will not be at the latest

the first day of the fourth calendar month after the date of entry into force of

This law, a special permit is issued, it will create them on this date

the obligation to declare and pay tax for mineral oils that were not

consumed by that date.



6. The provisions of § 54 para. 3 of the Act No. 353/2003 SB., in the version in force from

the effective date of this Act, shall apply to taxed mineral

oil set out into free tax circulation after the date of entry into force of this

the law.



7. The provisions of § 45 para. 3 (b). a), k) and § 45 para. 4 of law No.

353/2003 SB., in the version in force from the date of entry into force of this Act,

shall apply for the first time for the tax period, starting on the first day of the seventh

the calendar month from the date of entry into force of this Act.



8. The application of a conditional exemption for mineral oil listed

in section 59 paragraph 1. 1 (b). and) and h) of the Act No. 353/2003 SB., in the version in force

from the date of entry into force of this Act, shall apply for the first time for the tax

the period beginning on the first day of the seventh calendar month from the date of

entry into force of this Act.



9. Legal or natural persons that are required to apply the conditional

tax exemption for mineral oils as referred to in section 59 paragraph 1. 1 (b). and)

and h) of the Act No. 353/2003 SB., in the version in force from the date of entry into force of

This Act, are required to submit an application for a permit to

operating a tax warehouse, and within 30 days from the date of entry into force of

of this Act; authorisation issued by the Customs Directorate will be eligible

the earliest the first day of the seventh month of the effective date

the effectiveness of this Act.



10. If the legal or natural person referred to in section 9 shall submit a proposal to the

issue of permit to operate a tax warehouse, is obliged to make

an inventory of stocks of mineral oils as referred to in paragraph 8 to the last

on the sixth day of the calendar month from the date of entry into force of this Act.

These mineral oil is the first day of the seventh calendar month from the date of

entry into force of this Act, be deemed referred to the mode

conditional exemption from the tax.



Article. (VI) Law No 362/2009 Sb.



Transitional provisions



1. Ensure the taxes pursuant to Act No. 356/2003 SB., in the version in force until the date of

entry into force of this Act, provided the operator of tax

stores, authorized recipients and tax representatives for the sending of the selected

products shall be considered to ensure the taxes provided by law No.

353/2003 SB., in the version in force from the date of entry into force of this Act,

provided that the said persons to ensure tax increases within 60 days from the date of

the effective date of this Act to match ensuring tax

provided pursuant to Act No. 356/2003 SB., in the version in force from the date of

entry into force of this Act.



2. If, after the effective date of this Act, to change the way

ensure the taxes provided by the operators of tax warehouses, these persons

and) submit within 15 days from the date of entry into force of this Act, the customs

through the Office of Directorate a proposal for change in the way

ensure taxes and (b)), will provide, within 15 days from the date of acquisition of legal power

the decision to change the manner of ensuring tax taxes in accordance with the

This decision; otherwise, a permit to operate a tax warehouse released

pursuant to section 20 of Act No. 356/2003 SB., in the version in force before the date of application

the effectiveness of this law, shall be valid until the effective date of this

the law.



3. the Customs Directorate of the proposal to amend the manner of tax pursuant to

point 2 shall have 30 days from the date of initiation of the proceeding. Against this


the decision can be appealed within 10 days from the date of its delivery;

the appeal against the decision has suspensive effect.



4. Ensure the tax provided for the transport of selected products

conditional exemptions or for the transport of selected products

tax exempt, which began before the date of entry into force of this

law and terminated after the date of entry into force of this Act, shall be deemed to

to ensure taxes provided in accordance with Act No. 356/2003 SB., in the

the version in force from the date of entry into force of this Act.



Article. (II) Act No. 59/2010 Sb.



Transitional provisions



1. Where the authorities of another Member State of the European Union for the period from 1.

April 2010 until 31 December 2006. December 2010 exercise the option of a given article. 46 directive

No 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for

excise duty and repealing Directive 92/12/EEC haul selected

products in the regime of conditional exemption for the use of the terms

laid down in Council Directive 92/12/EEC of 25 September 1992. February 1992 on the General

holding, movement and monitoring of products subject to excise

the tax, in the version in force on 31 December. December 2009, proceed when

the implementation or termination of such transport pursuant to Act No. 353/2003

Coll., in the version in force until the date of entry into force of this Act.



2. To the right of the selected products in the conditional exemption scheme,

that was initiated before the date of entry into force of this Act, and that

has not been completed to the date of entry into force of this law, shall be carried out

or terminated pursuant to Act No. 356/2003 SB., in the version in force until the date of

entry into force of this Act.



3. If the selected products in the transport mode of the conditional exemption

from the tax, which was initiated before the date of entry into force of this Act

and that was not terminated until the date of entry into force of this law, there has been a

violation of the regime of conditional exemption, the procedure referred to in

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law.



4. To the right of the selected products have already put into free tax circulation

carried out in accordance with section 29 of Act No. 356/2003 SB., in the version in force in

the effective date of this Act, for which it was granted

ensure the taxes before the date of entry into force of this Act and which has not been

suspended until the date of entry into force of this law, shall be carried out or

terminates pursuant to Act No. 356/2003 SB., in the version in force before the date of application

the effectiveness of this Act.



5. The right of the selected products have already put into free tax circulation

carried out pursuant to section 31 of Act No. 356/2003 SB., in the version in force in

the effective date of this Act, which was started before the date of

entry into force of this Act, and that after a

payers are entitled to a refund pursuant to § 14 para. 2 of the Act No. 353/2003 Coll.

in the version in force until the date of entry into force of this Act, no earlier than the date of

entry into force of this law, shall be carried out pursuant to Act No. 353/2003

Coll., in the version in force until the date of entry into force of this Act. In such a

If you qualify for a tax refund pursuant to § 14 para. 2

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law shall proceed pursuant to Act No. 356/2003 SB., in the version in force until the date of

entry into force of this Act.



6. when sending the selected products have already referred to the free tax

circulation in another Member State on the territory of the United States tax

performed pursuant to section 33 of Act No. 356/2003 SB., in the version in force in

the effective date of this Act, for which a tax representative for

the sending of the selected products provide secure taxes prior to the date of acquisition

the effectiveness of this Act and which has not been concluded by the adoption of consigned

the selected products to the date of entry into force of this law, shall be carried out

pursuant to Act No. 356/2003 SB., in the version in force until the date of entry into force of

of this Act.



7. when sending the selected products have already referred to the free tax

circulation of the tax territory of the Czech Republic to another Member State

performed pursuant to section 33 of Act No. 356/2003 SB., in the version in force in

the effective date of this Act, which was notified to the Customs Office

before the date of entry into force of this Act and for which after its termination

a claim for refund to the payer pursuant to § 14 para. 3 of Act No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

First, on the date of entry into force of this law, shall be carried out according to the

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law. In this case, the claim for the refund in accordance with

§ 14 para. 3 of the Act No. 353/2003 SB., in the version in force before the date of application

the effectiveness of this law, shall proceed pursuant to Act No. 356/2003 SB., in the

the version in force until the date of entry into force of this Act.



8. Selected products listed in § 19 para. 6 the Act No. 353/2003 SB., in the

the version in force until the date of entry into force of this law, and placed in the

tax warehouse in accordance with section 19 para. 7 of Act No. 353/2003 SB., as amended by

effective until the date of entry into force of this Act, the date of application

the effectiveness of this Act listed in the conditional exemption from the mode

the tax.



9. Authorisation of tax representatives issued under section 23a of Act No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

expires on the date of application of this Act, with the exception of the authorization,

for the holder of the right has been launched for selected products

conditional exemptions prior to the effective date of this Act.

The validity of such a permit expires on the date of the last acceptance of these

products. Termination of authorisation shall not affect the obligation of holders of authorisations

to declare and pay the tax, which was created as a result of adoption of the selected

products.



10. Proceedings for the seizure, forfeiture and prevents the selected products and

means of transport, pursuant to section 42 of Act No. 356/2003 SB., as amended by

effective until the date of entry into force of this law, which has been started

before the date of entry into force of this Act and to the date of entry into force of

This law has not been terminated, shall be completed in accordance with the provisions of law No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

including all the respective periods, which have begun to run prior to the date of acquisition

the effectiveness of this Act.



11. If a right to a refund under section 55 of Act No. 356/2003 Coll.,

in the version in force until the date of entry into force of this Act, before the date of

entry into force of this Act, and if it is applied at the date of acquisition of the first

the effectiveness of this law, they shall be taken pursuant to Act No. 356/2003 SB., in the

the version in force until the date of entry into force of this Act.



Article. (II) Act No. 95/2011 Sb.



Transitional provisions



1. If Bulgaria, Estonia, Lithuania, Latvia, Hungary, Poland,

Romania or Greece for the period from 1. 1 January 2014 to 31. December 2017 will be

apply excise duty lower than that provided for in article. 2 (2). 2 first

subparagraph, of Directive 92/79/EEC of 19 December. October 1992 on the approximation of taxes

of cigarettes, as amended by Council directive 2010/12/EU, cigarettes will be referred to the

free tax circulation in those Member States shall be exempt from tax

up to 300 pieces, will be trucked to a natural person for personal

consumption of these Member States to tax the territory of the Czech Republic.



2. bank guarantee granted pursuant to § 21 para. 1 (b). b) of law No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

It is considered a bank guarantee provided under § 21 para. 1 (b). (b))

Act No. 356/2003 SB., in the version in force from the date of entry into force of

of this Act.



3. mineral oils excise duty exempt transactions pursuant to § 49 paragraph 1.

17 of Act No. 356/2003 SB., in the version in force until the date of entry into force of

This law, can be loaded in accordance with the approved a pilot project

According to section 3 (b). p) Act No. 356/2003 Coll., as amended by Act No. 217/2005

Coll., by 1. January 2012; on this day a persons

acquired the mineral oils in accordance with the approved a pilot project under the

§ 3 (b). p) Act No. 356/2003 Coll., as amended by Act No. 217/2005 Coll.

the obligation to declare and pay tax on mineral oils as referred to in this

point.



4. Persons who, before 1 January 2006. January 2012 acquired the mineral oil

the exemption referred to in point 3, the following working day after

31 December 2011 inventory of mineral oils.



5. Ensure the tax provided for the transport of selected products

conditional exemption from tax pursuant to § 58 para. 4 the Act No. 353/2003

Coll., in the version in force until the date of entry into force of this Act, commenced

before the date of entry into force of this law and the end-after the date of acquisition

the effectiveness of this law shall be considered to ensure the tax provided in the

accordance with the Act No. 353/2003 SB., in the version in force from the date of acquisition

the effectiveness of this Act.



6. the Transport of mineral oils, initiated pursuant to section 59 paragraph 1. 5 of law No.

353/2003 SB., in the version in force until the date of entry into force of this Act,

According to present legislation is completed.



7. mineral oil listed under code 2710 19 25 nomenclature, which

have been put into free tax circulation before the date of entry into force of


of this Act and which were referred to in part označkovány of the fifth Act.

353/2003 SB., in the version in force until the date of entry into force of this Act,

After the effective date of this Act, seen as a mineral

oil coloured and tagged according to part four of Act No. 356/2003 Coll.,

in the version in force from the date of entry into force of this Act.



8. in the case of tobacco stamps ordered before the date of entry into force of this

law and authorized the Office of uncollected follow

Act No. 356/2003 SB., in the version in force until the date of entry into force of this

the law.



Article. (III) Law No 407/2009 Sb.



Transitional provisions



1. Authorisations under section 23 of Act No. 356/2003 SB., in the version in force

before the date of entry into force of this law, shall be construed as enabling

issued pursuant to section 23 of Act No. 356/2003 SB., in the version in force from the date of

entry into force of this Act.



2. mineral oils excise duty exempt transactions pursuant to § 49 paragraph 1.

1 or 3 of Act No. 356/2003 SB., in the version in force prior to the date of acquisition

the effectiveness of this law, can be loaded in accordance with the exemption for

mineral oils used for the mineralogical and metallurgical processes

processes by 30. June 2013; the following day a

persons who have acquired such mineral oils, the obligation to declare and tax

pay.



3. Persons who, before the date of entry into force of this Act, acquired

mineral oils exempted under point 2 shall be made at the date of acquisition

the effectiveness of this law, the counting of such mineral oils, within 5

days from the date of entry into force of this Act.



4. If a person submits an application for a permit to operate a tax

warehouse, enabling the recipient to receive the selected products

or change the authorization already issued for mineral oil listed under the codes

the nomenclature of 3811 11 10, 3811 11 90, 3811 19 000 and 3811 90 000, which

the conditional mode must be applied the tax exemption under section 59 paragraph 1.

1 (b). h) Act No. 353/2003 SB., in the version in force from the date of acquisition

the effectiveness of this law, within 8 days from the date of entry into force of this

law, this person from the date of entry into force of this Act

to the effective date of the decision on this proposal for the operator

tax warehouse for these oils or authorized recipient for

the adoption of these oils, the proposal was rejected.



5. the authorization issued under section 60, the Act No. 353/2003 SB., in the version in force

before the date of entry into force of this law, shall be construed as enabling

issued under section 60, the Act No. 353/2003 SB., in the version in force from the date of

entry into force of this Act.



6. the procedure for the administrative offence in accordance with the Act No. 353/2003 Coll.

in the version in force before the date of entry into force of this Act, initiated

before the date of entry into force of this law shall be completed in accordance with existing

legislation.



Article. (XIII) of Act No. 500/2012 Sb.



Transitional provision



The person who has purchased or himself, and that before the date of the acquisition of

efficiency of this part of the proven mineral oil used for

in primary agricultural production under section 57 of Act No. 356/2003 SB., as amended by

effective before the date of entry into force of this section, may claim the

the refund of such mineral oils under section 57 of the Act No. 353/2003

Coll., in the version in force before the date of entry into force of this section, not more than

25. July 2014.



Article. (XII) the statutory measure no 344/Sb.



Transitional provision



Unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of the Act No. 353/2003 SB., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



Article. (II) Act No. 201/2014 Sb.



Transitional provisions



1. the right to a refund under section 57 of Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, arises from the consumption of

mineral oils as referred to in § 45 para. 1 (b). (b)), § 45 para. 2 (a).

(c)), and (j)) of Act No. 356/2003 SB., in the version in force from the date of acquisition

the effectiveness of this law, consumed by 1. July 2014.



2. for unit packets of cigarettes intended for direct consumption of tobacco

the relevant tax rates the previous labels tax rate according to the

Act No. 356/2003 SB., in the version in force before the date of entry into force of

This Act, the provisions of section 118c of Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act shall not apply.



Article. (III) Act No. 331/2009 Sb.



Transitional provisions



1. the operator of a tax warehouse, which provides secure tax

mineral oil formulation or the transfer of funds by

Act No. 356/2003 SB., in the version in force before the date of entry into force of

This law, is obliged to



and) in 60 days from the date of entry into force of this Act, provide

ensure the tax on mineral oils in accordance with the Act No. 353/2003 SB., in the

the version in force from the date of entry into force of this Act, or



b) within 15 days from the date of acquisition



1. the effectiveness of this law may submit a proposal to amend the tax administrators how to

ensure tax pursuant to § 21 para. 1 the Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act, and



2. the decision about changing the manner of taxes to provide

ensure the tax in accordance with this decision.



2. the authorisation to operate a tax warehouse operator issued by the tax

in the warehouse



and) acted in accordance with paragraph 1, shall be deemed to permit

operating a tax warehouse issued pursuant to Act No. 356/2003 SB., in the

the version in force from the date of entry into force of this Act,



(b)) progressed in accordance with point 1, but with a proposal to change the way

ensure tax rejected, shall be valid until the 15th day following the acquisition

the decision about this refusal, or



(c)) had not proceeded in accordance with paragraph 1 shall expire on

following the effective date of this Act.



3. An authorization to operate a tax warehouse mineral oils that

does not meet the conditions laid down in section 59 paragraph 1. 8 the Act No. 353/2003 SB., in the

the version in force from the date of entry into force of this Act, issued before the date of

entry into force of this Act is deemed to be an authorization to operate

mineral oil tax warehouse pursuant to Act No. 356/2003 SB., in the

the version in force from the date of entry into force of this Act, for a period of 6 months.

The absence at this time to meet the conditions set out in section 59 paragraph 1. 8

Act No. 356/2003 SB., in the version in force from the date of entry into force of

This Act, the licence to operate such a tax warehouse

expiry of that period expires.



4. the tax on a proposal to change the way of ensuring the tax referred to in paragraph 1

shall decide within 60 days from the date of initiation of the proceeding. Against this decision may be

to submit an appeal within 10 days from the date of its delivery; an appeal against this

the decision shall have suspensive effect.



5. The authorization issued before the date of entry into force of this law shall remain in

the validity of this, that its effects be assessed pursuant to Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act; This is not a

without prejudice to the period of validity set out in this permit.



6. the conditions for the issuance of permits pursuant to Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, must be in the case of

the authorization referred to in section 5 are met, within 6 months from the date of entry into force of

of this Act.



7. the effects of the proposal on initiating proceedings filed before the date of the acquisition of

the effectiveness of this law, which has been brought about the issue of the permit,

that was until the day of entry into force of this Act has been finally terminated,

are maintained, with the tax administrator shall invite the applicant to

to complement the data required for the issue of permits pursuant to Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act.



8. the time limit for the issuance of permits pursuant to Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, in the case of a proceeding under

point 7 running again from the date of entry into force of this Act.



9. a person who is a person handle with special mineral oil to

the effective date of this Act, shall be deemed to handle the

Special mineral oil registered pursuant to Act No. 356/2003 Coll.,

in the version in force from the date of entry into force of this Act, for a period of 3

months from the date of entry into force of this Act.



10. If a person handle with special mineral oil according to point 9

within 3 months from the date of entry into force of this Act shall submit an application to the

the registration of a person shall be considered to handle with special mineral

oil registered pursuant to Act No. 356/2003 SB., in the version in force from

the effective date of this Act, until the day preceding the day

the final completion of the registration procedure.




11. If the application for registration under section 10 is rejected, it is considered

a person handle with special mineral oil on the date of acquisition of legal

able to handle negative decision per person with special

mineral oils, whose registration has been cancelled.



Article. (III) Act No. 157/2015 Sb.



Transitional provisions



1. Authorisation for the operation of the tax warehouse of mineral oils, which

before the date of entry into force of this Act, does not meet the conditions laid down

in section 59 paragraph 1. 8 (a). a), b) or (c)) of the Act No. 353/2003 SB., as amended by

amended, until 31 December 2004. December 2015 considered authorization

issued pursuant to Act No. 356/2003 Coll., as amended. This

the administrator can limit taxes based on application by the operator of a tax

inventory of mineral oils from the serious technical or operational

reasons to extend until 31 December 2004. December 2016.



2. If within the time limit laid down in paragraph 1 to the fulfilment of the conditions

laid down in section 59 paragraph 1. 8 (a). a), b) or (c)) of the Act No. 353/2003 Coll.

as amended, or section 59 paragraph 1. 12, 14 or 15 of Act No.

353/2003 SB., in the version in force from the date of entry into force of this Act,

authorisation for the operation of such a tax warehouse shall cease to exist.



3. a person who is the person holding the raw tobacco at the date of acquisition

the effectiveness of this law, is considered a person storing raw tobacco

registered pursuant to Act No. 356/2003 SB., in the version in force from the date of

entry into force of this Act, for a period of 1 month from the date of acquisition

the effectiveness of this Act.



4. If the person holding the raw tobacco referred to in point 3 within 1 month from the date of

entry into force of this Act shall submit an application for registration, it shall be considered

for the person holding the raw tobacco pursuant to Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, by the day

preceding the date of the final termination of the registration procedures.



5. If the application for marketing authorization pursuant to point 4 is rejected, it is considered

the person holding the raw tobacco on the date of acquisition of legal power negative

the decision for the person holding the raw tobacco, whose registration has been

cancelled.



1) Council Directive 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for

excise duty and repealing Directive 92/12/EEC, as amended by Council directive

2013/61/EU of 17 December. December 2013, amending Directive

2006/112/EC and 2008/118/EC as regards the French outermost

regions, and in particular of Mayotte.



Council Directive 64/2011/EU of 21. June 2011 on the structure and rates

excise duty on tobacco products.



Council Directive 92/83/EEC of 19 December. 19 October 1992 on the harmonisation of the structures of

excise duties on alcohol and alcoholic beverages.



Council Directive 92/84/EEC of 19 December. October 1992 on the approximation of the rates of

excise duty on alcohol and alcoholic beverages.



Council Directive 95/60/EC of 27 June 2002. November 1995 on fiscal marking

gas oils and kerosene.



Council Directive 2003/96/EC of 27 June 2002. October 2003, amending

the structure of the Community framework for the taxation of energy

products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004.

April 2004 amending Directive 2003/96/EC as regards the possibility of

certain Member States to apply for energy products and

electricity, temporary exemptions or reductions in the level of taxation, and

Council Directive 2004/75/EC of 29 April 2004. April 2004, amending Directive

2003/96/EC as regards the possibility for Cyprus to apply for energy

products and electricity, temporary exemptions or reductions in the level of

taxation.



1A) Council Directive 2008/118/EC.



2) § 128 et seq.. Act No. 13/1993 Coll., the Customs Act, as amended by Act No.

35/1993 Coll., Act No. 117/1997 Coll., Act No. 63/2000 Coll., Act No.

256/2000 Coll., Act No. 265/2001 Coll. and Act No. 1/2002 Sb.



Article 79 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992. October 1992,

establishing the Community customs code.



3) section 163 et seq.. Act No. 13/1993 Coll.



Article 114 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code.



3B) article 4, paragraph 2 8 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code.



3 c) article 84 paragraph. 1 (b). and) Council Regulation (EEC) No 2913/92 of

12 October 1992 establishing the Community customs code.



4) § 214 et seq. Act No. 13/1993 Coll.



Article 161 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code.



5) section 197 et seq. Act No. 13/1993 Coll.



Article 145 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code.



6a) article 12 para. 1 Council Directive 2008/118/EC of 16 December 2002. December

2008 on the General arrangements for excise duty and repealing Directive 92/12/EEC.



8) Council Regulation (EEC) No 2658/87 of 23 July. July 1987 on the tariff and

statistical nomenclature and on the common customs tariff.



9) section 2 of the Act No. 506/1990 Coll., on weights and measures, as amended by law No 4/1993

Coll. and Act No. 121/2000 Coll.



10) Act No. 506/1990 Coll., as amended.



10A) § 2 (b). d) of Act No. 311/2006 Coll., on motor fuel and

gas stations of fuel and amending certain related

laws (law on motor fuel), as amended by law no 575/2006 Sb.



13) Act No. 13/1993 Coll., as amended.



17A) Commission Regulation (EC) No 31/96 of exemption certificate

excise duty.



19) section 11 of Act No. 266/1994 Coll., on criminal records.



20) Law No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



22) for example, the Decree of the Minister of Foreign Affairs No. 157/1964 Coll., on

The Vienna Convention on diplomatic relations, the Decree of the Minister of

Foreign Affairs No. 21/1968 Coll., on the Convention on the privileges and immunities

international professional organizations, the Decree of the Minister of Foreign Affairs

No. 32/1969 Coll. on the Vienna Convention on consular relations, Decree

Minister of Foreign Affairs No. 40/1987 Coll., on the Convention on special

missions, the Decree of the Minister of Foreign Affairs No. 54/1956 Coll., on access

The Czechoslovak Republic to the Convention on the privileges and immunities of the Organization

the United Nations, approved by the General Assembly of the United

Nations on 13 November. February 1946, Act No. 123/1992 Coll., on the establishment of

The Secretariat of the Conference on security and cooperation in Europe and the

the privileges and immunities of the Secretariat and other bodies of the Conference

on security and cooperation in Europe, communication from the Ministry of foreign

things no 36/2001 Coll., on the adoption of the agreement on the legal status of

North Atlantic Treaty Organization, representatives of States and of international

staff.



23) Article. 1 of Decree No. 157/1964 Coll. on the Vienna Convention on diplomatic

relations.



24) Article. 1 of Decree No. 32/1969 Coll. on the Vienna Convention on consular

relations.



24A) Act No. 309/1999 Coll., on stay of the armed forces of other States on the

the territory of the Czech Republic.



27 c) article 1 of European Parliament and Council decision No 1152/2003/EC

of 16 December 2002. June 2003 on computerising the movement and

monitoring of products subject to excise duty.



27 d) Article 23 of Council Directive 2008/118/EC of 16 December 2002. December 2008 on the

General arrangements for excise duty and repealing Directive 92/12/EEC.



27 e) article 12 para. 1 (b). (c)) Council Directive 2008/118/EC of 16 December 2002.

December 2008 concerning the General arrangements for excise duty and repealing Directive

92/12/EEC.



28) Commission Regulation No 684/2009 of 24 September. July 2009 laying

Council directive concerning the General arrangements for excise duty.



28A) article 161 paragraph. 5 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code.



30) Commission Regulation (EEC) no 3649/92 of 17 December. December 1992 on the

a simplified accompanying document for the movement of products subject to

excise duty which have been released for consumption in the transmitting Member

State, within the community.



31A) Act No. 235/2004 Coll., on value added tax.



32) § 107 of Act No. 13/1993 Coll. as amended by Act No. 113/1997 Coll. and

Act No. 1/2002 Sb.



Article. 5 and article. 64 Council Regulation No. 2913/1992/EEC establishing the Community Customs

code community.



34) § 4 of law No. 97/1993 Coll., on the scope of the administration of the State material

reserves, as amended by laws No. 272/1996 Coll., no 189/1999 Coll., no 256/2000

Coll. and no. 242/2000 Coll.



35) § 13 para. 3 of Act No. 61/1997 Coll., on alcohol and amending and supplementing

Act No. 455/1991 Coll., on trades (Trade Act),

in the wording of later regulations, and act of the Czech National Council No. 586/1992

Coll. on the Excise Tax Act, as amended, (the Act on

ethyl alcohol).



35A) DIN EN 228.



35B) ČSN 65 6512 motor fuels-Ethanol E85-technical requirements and

methods of testing.



35 c) ČSN 65 6513-E95 Motor Fuel Ethanol for diesel engines-

Technical requirements and test methods.



35d) § 119 et seq. Act No. 183/2006 Coll., on urban planning

building code, as amended by Act No 191/2008 Sb.



36) Act No. 50/1976 Coll., on the zoning plan and the building code (the building

Act), as amended.



37) Act No. 309/1999 Coll., on stay of the armed forces of other States on the


the territory of the Czech Republic.



41) section 2f law No 249/1997 Coll., on agriculture, as amended by Act No.

85/2004 Coll., Article. (II) paragraph 1 of Act No. 85/2004 Coll., amending Act No.

252/1997 Coll., on agriculture, as amended, and some

other laws.



46) § 2 (2). 1 (b). k) Act No. 62/1997.



47) § 2 (2). 1 (b). and Act No. 61)/1997



Article 47A). 27 section 5 of Council Directive 92/83/EEC of 19 December. October 1992 on the

the harmonisation of the structures of excise duties on alcohol and alcoholic

drinks.



48) § 3 of the Act No. 62/1997 Coll., as amended by law No 22/2000 Sb.



49) § 2 (2). 1 (b). about) and section 4 of Act No. 61/1997 Coll., on alcohol, as amended by

amended.



50) Act No. 110/1997 Coll. on foodstuffs and tobacco products and

amendments to some related laws, as amended

regulations.



51) Act No. 79/1997 Coll., on pharmaceuticals and on amendments and additions to some

related laws, as amended.



52) § 10 para. 2 of the Act No. 62/1997.



53) Law No. 22/1997 Coll., on technical requirements for products and on the

amendments to certain laws, as amended.



53A) § 12 para. 1 of Act No. 61/1997 Coll., on alcohol, as amended by Act No.

22/2000 Coll. and Act No. 356/2003 Coll.



54) § 21 para. 2 (a). j) Act No. 62/1997 Coll., on alcohol, as amended by law

No 22/2000 Sb.



55) § 2 (2). 1 (b). l) point 7 of Act No. 61/1997.



56) § 2 (2). 1 (b). l) and (m)) of Act No. 61/1997.



57) section 15 of Act No. 61/1997 Coll., as amended by law No 22/2000 Sb.



for example, § 58) 190b of Act No. 513/1991 Coll., section 3 of Act No. 143/2001

Coll., on the protection of competition.



60) section 2 (a). in) Act No. 115/1995 Coll., on wine growing and winemaking, and

amending certain related laws and regulations, as amended by Act No.

216/2000 Sb.



60 d) Council Regulation (EC) No 1493/1999 of 17 May 1999. May 1999 on the common

organisation of the market in wine, as amended by Commission Regulation (EC) no 1227/2000,

Commission Regulation (EC) no 1607/2000, Commission Regulation (EC) No 1622/2000,

Commission Regulation (EC) no 1623/2000, Council Regulation (EC) No 2826/2000,

Council Regulation (EC) no 1037/2001, Council Regulation (EC) no 2585/2001,

Council Regulation (EC) no 527/2003, Council Regulation (EC) No 806/2003

Commission Regulation (EC) no 1687/2003 Commission Regulation (EC) no 1793/2003,

Commission Regulation (EC) No 1795/2003 and Commission Regulation (EC) No 709/2004.

Commission Regulation (EC) no 1227/2000 of 31 March 2000(1). May 2000 laying

down detailed rules for the application of Council Regulation (EC) No 1493/1999 on the common

organisation of the market in wine, as regards production potential, as amended by

Commission Regulation (EC) No 789/2001, Commission Regulation (EC) No 1253/2001,

Commission Regulation (EC) No 1342/2002, Commission Regulation (EC) No 315/2003

Commission Regulation (EC) no 1203/2003 and Commission Regulation (EC) no 1841/2003.

Commission Regulation (EC) no 1623/2000 of 25 October 2000. July 2000 laying

down detailed rules for the application of Council Regulation (EC) No 1493/1999 on the common

organisation of the market in wine with regard to market mechanisms, as

Commission Regulation (EC) no 2409/2000, Commission Regulation (EC) no 2786/2000,

Commission Regulation (EC) no 545/2001, Commission Regulation (EC) No 1282/2001,

Commission Regulation (EC) no 1660/2001, Commission Regulation (EC) No 2022/2001,

Commission Regulation (EC) no 2047/2001, Commission Regulation (EC) no 2429/2001,

Commission Regulation (EC) no 2464/2001, Commission Regulation (EC) no 1315/2002,

Commission Regulation (EC) No 1795/2002, Commission Regulation (EC) no 2224/2002,

Commission Regulation (EC) No 625/2003 Commission Regulation (EC) no 1183/2003,

Commission Regulation (EC) No 1411/2003 and Commission Regulation (EC) no 1710/2003.



60E) § 11 (1) 3 (b). (b)) Law No 321/2004 Coll., on wine-growing and

Winery and amending certain related laws.



61) Act No. 526/1990 Coll., on prices, as amended.



61A) article 2 (2). 3 of Council Directive 92/79/EEC, as amended by Council directive

2010/12/EU.



Article 16 paragraph 1. 1 and 2 of Council Directive 95/59/EC, as amended by Council directive

2010/12/EU.



61B) the provisions of § 107 para. 5 has been notified in accordance with directive

European Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for

the provision of information in the field of technical regulations and of rules on

information society services, as amended by Directive 98/48/EC.



62) Act No. 202/1990 Coll. on lotteries and other similar games, in

as amended.



62A) Decree No 469/2003 Coll. on the use of tobacco stamps when you

labelling of tobacco products.



65A) for example, section 16 of the Act No. 56/2001 Coll., on conditions for the operation of vehicles

on the road and on the amendment of the Act No. 168/1999 Coll., on insurance

liability for damage caused by operation of the vehicle and amending certain

related laws (law on liability insurance

the vehicle), as amended by Act No. 309/1999 Coll.



65B), for example, articles 11 and 19 of Act No. 110/1997 Coll., as amended

regulations.



65 c) for example, article 10 (b). b) Act No. 128/2000 Coll., on municipalities (municipal

establishment), as amended by Act No. 273/2001 Coll., Act No. 320/2001 Coll.

Act No. 452/2001 Coll., Act No. 312/2002 Coll., Act No. 312/2002 Coll.,

Act No. 59/2003 Coll., Act No. 22/2004 Coll., Act No. 215/2004 Coll.,

Act No. 256/2004 Coll., Act No. 421/2004 Coll., Act No. 501/2004 Sb.

and Act No. 626/2004 Sb.



65d) Act No. 37/1989 Coll., on protection from alcoholism and other

Addictions, as amended.



65E) section 77 of Act No. 56/2001 Coll., on conditions for the operation of vehicles on

road traffic, as amended by Act No. 309/2006 Coll.



65F) section 10 of Act No. 22/1997 Coll., on technical requirements for products and

amending and supplementing certain acts, as amended by law No 71/2000 Coll. and

Act No. 207/2002 Sb.



65 g) this part of the Act was announced in accordance with the directive of the European

Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the provision of

information in the field of technical regulations and of rules on services,

the information society, as amended by Directive 98/48/EC.



67) § 2 (2). 2 of the commercial code.



68) for example, Act No. 219/2000 Coll., on the Czech Republic and its assets

in legal relations, as amended.



Decree No 62/2001 Coll., on the management of organisational units of the State and

State organizations with the property of the State, as amended by Decree No 569/2006 Sb.