307/2013 Coll.
LAW
Dated 12 September 2013
About mandatory labeling of spirits
Change: 344/2013 Coll.
Change: 331/2014 Coll.
Parliament has passed this Act of the Czech Republic:
PART ONE
GENERAL PROVISIONS
TITLE
I
PRELIMINARY PROVISIONS
§ 1
Subject Matter
This Act provides
A) the mandatory labeling of spirits in consumer packaging for management purposes
excise duty on alcohol
B) the conditions for dealing with alcohol and
C) the competence of administrative authorities in connection with the marking of alcohol and
handling alcohol.
§ 2
The powers
(1) The scope of this Act, the administrator shall
excise duty on alcohol (hereinafter referred to as 'the Authority').
(2) In exercising the powers under this Act shall be governed by
Tax Code with the exception of proceedings on administrative offenses.
TITLE II
DEFINITION OF CERTAIN TERMS
§ 3
Tax territory
For the purposes of this Act
A) tax territory of the Czech Republic, the Czech Republic,
B) Member State, the Member State of the European Union and territories which, according
Excise Tax Act deems the territory of a Member State of the European Union
,
C) the third country in third countries and third territories under the Law on Excise Tax
.
§ 4
Alcohol
Alcohol for the purposes of this Act, a non-denatured alcohol under the Act
on alcohol, including unseparated alcohol formed by fermentation, contained in
products listed under the CN codes 2207 and 2208 by
Council Regulation (EEC) No. No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and
common customs tariff, as amended
force on 1 January 2002, if the content of alcohol in these products
at least 15% alcohol by volume .
§ 5
Consumer Packaging and kind
(
1) A consumer packaging for the purposes of this Act
container or other packaging volume
A) to 1 liter, or
B) over 1 liter, while in 3 liters if it is a container made of glass
.
(2) The type of consumer packaging for the purposes of this Act, the Consumer Packaging
differentiated by its name and manufacturer.
§ 6
Dealing with alcohol
Management of alcohol for the purposes of this Act means the production, processing
, sale or other transfer, transport, transportation, storage,
acceptance, use, possession, import or export of alcohol.
§ 7
Production and processing of alcohol
(1) the production of alcohol for the purposes of this Act means the activity consisting
in the production of ethanol in the tax territory of the Czech Republic.
(2) The processing of alcohol for the purposes of this Act, the processing of alcohol
according to the Excise Tax Act.
§ 8
The final sale of alcohol
Ultimate sale of alcohol for the purposes of this Act means the activity
entrepreneur in connection with his business activities in the Czech Republic
in the sale or other transfer of alcohol
natural person for his personal use or legal person, or
enterprising natural person for its own internal needs.
§ 9
Import and export of alcohol
(1) Importation of alcohol for the purposes of this Act means the activity consisting in
A) imports of alcohol from third countries into the tax territory of the Czech Republic,
B) returning the alcohol from the free zone or free warehouse
C) the supply of alcohol acquired, manufactured or placed in a Member State
into the tax territory of the Czech Republic under an exemption from excise duty
or in free tax circulation, or
D) submission to the alcohol tax in the Czech Republic for personal use
individuals or for their own internal use of the legal entity or natural person
business.
(2) Exports of alcohol for the purposes of this Act means the activity consisting
A) the export of alcohol from the tax territory of the Czech Republic in third countries
B) the placement of alcohol in a free zone or free warehouse for export
alcohol from the tax territory of the Czech Republic in third countries
C) the supply of alcohol acquired, manufactured or placed on the tax
Czech Republic to a Member State under an
excise duty exemptions or tax free circulation or
D) the sending of alcohol tax in the Czech Republic for personal use
Individuals or for their own internal use of the legal entity or natural person
business.
(3) foreign suppliers for the purposes of this Act, a person who contracted supplies
alcohol spirits importers to import alcohol.
(4) alcohol imported or exported for personal use
individuals or for their own internal use of the legal entity or individual entrepreneur
For the purposes of this Act
alcohol imported or exported for personal use natural person or for their own internal use
legal entity or natural person doing business contained in
products whose total volume does not exceed 10 liters.
PART TWO
Mandatory labeling of spirits
TITLE
I
Labeling of spirits and control strips
§ 10
Obligation to indicate alcohol
(1) manufactured or imported spirits in consumer packaging must be
later than the time putting it into free tax circulation indicated
control strip.
(2) The person liable indicate alcohol is a person who provides alcohol in free tax circulation
and
A) the producer of spirit,
B) an importer of alcohol or
C) a tax warehouse pursuant to the Excise Duties Act, which came into
alcohol under an exemption from excise duty.
(3) Ethyl alcohol can be labeled only at a location that is
A) specified in the marketing authorization of the person liable to mark alcohol as a place
labeling of spirits,
B) fitted with a tracking device to the extent and in the manner specified in
decision on the registration of persons liable to mark alcohol.
(4) free tax circulation for the purposes of this Act
free tax circulation by the Excise Tax Act.
§ 11
Exemptions from the requirement to mark alcohol
Obligation to indicate alcohol does not apply to alcohol, which is
A) exempt from excise duty or who is under an
exemption from excise duty
B) placed in front of his signs in a tax warehouse under the Law on Excise Tax
or in other areas that are in the decision on registration
listed as a site marking of alcohol,
C) imported into the tax territory of the Czech Republic from third countries under customs supervision
and then placed in a customs warehouse, free zone or free warehouse
or temporarily stored in a place that is a decision
registrant as specified place labeling of spirits,
D) the result of the fruit grower's distillation by the Alcohol Act, or
E) imported for the personal use of natural persons.
§ 12
Alcohol prohibition mark
(1) The markings must be alcohol in consumer packaging, which
A) the customs office released for export under § 9 par. 2 point. a)
B) is transported to a Member State other than the Czech Republic under
conditional exemption from excise duty or in free tax circulation
C) is transported between tax warehouses under the Law on Excise Duties
the tax territory of the Czech Republic under an exemption from excise duty
.
(2) In the case of alcohol in consumer packaging, which must be labeled, it is
alcohol exporter is obliged to indicate this in
A) single administrative document
B) electronic accompanying document or the accompanying document
backup for the transport of selected products under an exemption from excise duty
or
C) written notice prior to the commencement of Transport and simplified
accompanying document by the Excise Tax Act.
(3) Paragraph 1 shall not apply in cases
A) the final sale of alcohol placed in the transit area of international airports
according to the Law on Excise Duties and
intended for export
B) the final sale of alcohol on board the aircraft, according to the Law on Excise Tax
,
C) the export of alcohol for personal use of natural persons or for their own internal needs
legal entity or natural person doing business.
§ 12a
Special provisions on alcohol in consumer packaging small volume
(1) person shall indicate alcohol is not obliged to carry out marking
alcohol in consumer packaging with a volume of up to 0.06 liters.
(2) The person shall indicate alcohol is required to notify the tax administrator
A) the number of liters of alcohol, which was introduced into free tax circulation in
immediate packing volume to 0.06 liter
B) the volume, type and number of package, which is included
alcohol, which was put into tax free circulation pursuant to subparagraph a)
C) the percentage by volume of alcohol in consumer packaging pursuant to subparagraph b)
D) The commodity code (EAN), which is provided consumer packaging
under subparagraph b)
E) identify the person who has alcohol under point a)
sold or otherwise transferred if this was not a final sale of alcohol.
(3) Notification pursuant to paragraph 2 shall be submitted on the day immediately following
after the date on which the said alcohol in free tax circulation.
(4) The notification pursuant to paragraph 2 is also served on the day immediately following the day
when there was a sale or other transfer of alcohol, if
the day following the day on which the said alcohol free | || tax circulation.
(5) Notification pursuant to paragraph 2 shall be submitted electronically in the format and structure
published by the tax
manner allowing remote access.
§ 13
Surveillance tape
(1) Surveillance tape gives the General Customs Directorate.
(2) Surveillance tape is printed on security paper with security features.
(3) Income from the sale of the control strip state budget revenue.
(4) handling control strip or the forgery for the purpose of this Act is a
manufacture, sale or other transfer, transportation,
transportation, storage, receipt, use, possession, import or export
control strips or a forgery.
§ 14
Method for marking of alcohol
Card must appear on the consumer packaging of spirits, so that when his
open violation of control strips.
§ 15
Unlabeled alcohol
(1) It is prohibited to dispose of unlabelled alcohol.
(2) unlabelled alcohol for the purposes of this Act, alcohol,
A) covered by the obligation to mark alcohol and is
First unlabeled control tape
Second labeled impaired control strip that questions the integrity of the contents
consumer packaging
Third positioned incorrectly labeled with a control strip that questions the integrity of the content
consumer packaging
Fourth labeled with a control strip that has
particulars required by this Act and the implementing legislation,
Fifth labeled with a control strip registered to a person other than that alcohol
identified,
6th labeled with a control strip destined for other consumer packaging
alcohol or
7th labeled with a control strip could be without its violation
easily removed
B) covered by the obligation to mark alcohol and located in
space in which spirits are sold for direct personal consumption
or other direct, personal use of a natural person, when it comes to alcohol || | in consumer packages by
First § 5 para. 1 point. a) which is made of glass or
Second § 5 para. 1 point. b)
C) is not in the consumer packaging, with the exception of alcohol, which is
First exempt from excise duty or conditionally exempt from excise duty
,
Second placed in front of his signs in a tax warehouse under the Law on Excise Tax
or in other areas permitted or intended
tax administrator
Third imported into the tax territory of the Czech Republic from third countries under customs supervision
and then placed in a customs warehouse, free zone or free warehouse
or temporarily stored on-site or permitted
designated customs office
Fourth fruit grower result of burning by the Alcohol Act, or
Fifth imported by a natural person for his personal use; It does not apply if
this alcohol is in space, where there is a final
sell alcohol
D), which must be labeled if it is not complied with the obligations under
§ 12 paragraph. 2
E) which has been sold or otherwise transferred in contravention of § 42
F) which was put into free tax circulation in consumer packaging
a capacity of 0.06 liters to go beyond the restrictions in accordance with § 19 para. 6
or
G) that is imported by a natural person for his personal use, if the alcohol
located in an area where there is a final
sell alcohol.
(3) alcohol pursuant to paragraph 2. ) point 2 is not considered unlabeled,
regards alcohol,
A) which is the number one consumer package not exceeding one
kind of individual dispensing or sales point in space at
which is in accordance with the laws of spirits sold for direct
personal consumption or for other direct personal use natural person
B) located in a number of consumer packages not exceeding 3 one-way bearing
kind of cap on individual dispensing or
sales point in space, which is in accordance with the laws
sell spirits for direct personal consumption or other direct
personal use natural person or
C) with which a natural person handles for your personal use or to whom
legal entity or individual entrepreneur
spending appropriate for their own internal use; It does not apply in the event that the alcohol
located in an area where there is a final selling alcohol.
TITLE II
REGISTRATION person is obliged to mark ETHYL ALCOHOL
§ 16
Registration procedure
Person shall indicate alcohol is required to register.
§ 17
Application for registration
(1) The application for registration is submitted electronically.
(2) The application for registration of a person liable shall also indicate alcohol
A) information on the permit or permission to use alcohol
under the Law on Excise Duties
B) instead of marking of alcohol and
C) the extent and manner of amenities tracking device.
§ 18
Terms
(1) Conditions of registration are
A) the reliability,
B) no indebtedness
C) permission to operate a trade enabling the activity of the person liable
indicate alcohol,
D) the fact that a person is not required to mark a ban on alcohol pronounced
Business preventing discharge of its functions,
E) that the person obliged to indicate alcohol is not in liquidation or bankruptcy
,
F) the granting of bail,
G) the suitability of sites and labeling of spirits
H) amenities tracking device.
(2) Conditions of registration pursuant to paragraph 1. a), b) and d) must comply
A) a person liable to mark alcohol,
B) the natural person who is a legal person who is liable
indicate alcohol, statutory body or member of the statutory body or
representative of a legal entity which is a statutory body or a member of the statutory body
and
C) the responsible representative.
(3) The condition of registration is the fact that the responsible representative
persons obliged to indicate alcohol serving as a responsible representative for
another person required to mark alcohol.
(4) The condition of registration in the case of spirits importer who supplies alcohol
acquired, manufactured or placed in a Member State to the tax territory
Czech Republic, the fact that it also operates a tax warehouse or
an eligible beneficiary under the Law on excise Duties.
(5) Registration conditions must be met for the entire registration.
§ 19
Deposit
(1) person shall indicate alcohol is required to grant bail in the amount
A) 100 000 CZK, qualifying in one calendar year to take
control strips, which can indicate a maximum 2,000 liters of alcohol
B) 500,000 CZK, qualifying in one calendar year to take
control strips, which can be identified more than 25 000 liters of alcohol or
C) 5,000,000 CZK, qualifying in one calendar year to take
control strips, which can be labeled more than 25,000 liters of alcohol.
(2) The deposit is provided
A) depositing the amount into a special account tax administrator that the deposit must be
on this account throughout the compulsory registration of persons indicate alcohol, or
B) bank guarantee, which was adopted by the tax authorities to ensure
arrears that are registered with the tax authorities or other public authorities to
devadesátému days from the date of
First the cancellation or termination of the registration of persons liable indicate alcohol or
Second a reduction in bail.
(3) bank guarantee must be provided for a fixed period, which may not be
less than two years.
(4) The deposit will be reduced on the first day of the second calendar year
following the year in which the person obliged to indicate alcohol
administrators announced a new tax deposit amount referred to in paragraph 1, if the person liable
did not indicate alcohol notification. Supplement the existing bank guarantee,
which is reduced by the amount of the bank guarantee to ensure the arrears, the tax administrator to take
soon after 5 months of reductions
bail.
(5) For the calendar year following the year in which it was notified
pursuant to paragraph 4, the person liable to mark alcohol entitled to take
control tapes at most equal to the number of new deposit amount if
Person obliged to indicate alcohol did not notice pursuant to paragraph 4 back.
(6) In case the person obliged to indicate alcohol gave bail of 100
000 CZK, not in one calendar year to put into free tax circulation
alcohol in consumer packaging with a volume of up to 0.06 liters in
amount of more than 500 liters of alcohol.
§ 20
Use bail
(1) When a final revocation or termination of registration of persons
mandatory indicate alcohol or to reduce the bail amount becomes folded or
amount by which bail was reduced overpayment persons obliged to mark alcohol.
If so vratitelným the overpayment overpayment, return it to the tax administrator
person liable to mark alcohol within 90 days of the final
revocation or termination of registration of persons liable indicate alcohol or the date
bail reduction.
(2) The period referred to in paragraph 1 shall not run during the time the tax administrator
or other public authority subject to proceedings
A) which may result in a decision on the determination of taxes, fees or other similar
monetary consideration and
B) that was initiated within 90 days of the final
cancellation or termination of registration of persons liable indicate alcohol or after the date of deposit reduction.
(3) If the cancellation or termination of registration of persons liable to mark
alcohol or to reduce the bail, prompts the tax administrator issuer
bank guarantee for the payment of arrears registered on devadesátému days from the date of revocation or
termination of registration of persons liable indicate alcohol or after the date of deposit reduction
u
A) the tax administrator, or
B) another public authority, which by its payment of the tax administrator
asked.
(4) The tax authority shall invite the issuer of the bank guarantee after 90 days earlier,
no later than five months from the date of revocation or termination of registration of persons liable
indicate alcohol or after the date of deposit reduction.
(5) The issuer of a bank guarantee is required to pay the amount within 15 days of delivery of notice
.
(6) The issuer of bank guarantees paid arrears to the total amount
A) deposit, if there is a cancellation or termination of registration of persons liable
indicate alcohol or
B) the amount by which the deposit was reduced if there was a reduction in bail.
§ 21
Suitability place marking of alcohol
Instead of labeling of spirits is considered appropriate if the character of the place
A) allows her duties at the marking of alcohol and
B) seriously difficult the verification of compliance with those obligations
if it is a place on the tax territory of the Czech Republic.
§ 22
Equipment monitoring device
(1) Equipments tracking device means equipment
camera system that allows tax administrators monitor remote access, and continuous
that the person obliged to mark turns to alcohol or is alcohol in accordance with
legislation, and in all areas that are
A) place signs duty in the tax territory of the Czech Republic set out in
Holder or
B) tax warehouse pursuant to the Excise Duties Act.
(2) The tax authority may, at the monitoring referred to in paragraph 1
capture and retain records.
§ 23
The marketing authorization
(1) fulfills a person liable to mark alcohol conditions of registration, tax administrator
registering it.
(2) The decision on registration tax administrator
A) assign to a person liable to mark alcohol sample registration number
B) specify the location marking of alcohol,
C) specify the scope and manner of facilities monitoring device,
D) provides for other conditions under which the labeling of spirits made.
(3) The person liable alcohol mark is registered on the fifth day following
effectiveness of the marketing authorization to the effectiveness of the decision to cancel the registration
; the tax administrator shall publish the date of registration in the register of persons required to mark
alcohol and distributors of alcohol later than the date of registration.
§ 24
Change in place labeling of spirit, scope and manner of amenities
tracking device and other conditions laid down by the marketing
If conditions continue registration, tax administrator decides
A) on a proposal of registered persons obliged to mark the spirit of change of marking
alcohol
B) a change in the extent or manner of amenities tracking device, or
C) change in other conditions laid down in the marketing authorization.
§ 25
Deregistration the proposal
The tax administration will cancel the registration on proposal of registered persons liable
indicate alcohol.
§ 26
Deregistration ex officio
(1) If the tax administrator that do not meet the conditions for registration
notify registered taxable person to mark spirits to meet them in
by the tax deadline, unless the nature of these conditions, this allows a
meet danger of delay.
(2) The tax administration will cancel the registration if
A) the person obliged to indicate alcohol to challenge the tax administrator does not provide the prescribed period
compliance with the conditions of registration,
B) the conditions of registration, to the fulfillment of the tax administrator
person liable indicate alcohol does not call,
C) a person liable indicate alcohol for nine consecutive calendar months without reason
First not designated any consumer packaging of spirits, or
Second imported himself no consumer packaging of spirits, or
D) a person liable indicate alcohol was canceled or expired
First permit to operate a tax warehouse pursuant to the Law on Excise Duties
or
Second permit once or repeatedly receive selected products
under an exemption from excise duty.
(3) If the registration was canceled ex officio, the person liable
mark the spirits submit an application for registration no earlier than after 3 years from
deregistration.
§ 27
Termination of Registration
(1) Registration of persons obliged to indicate alcohol expires five months before the date of expiry
, which was guaranteed by a bank that is
bail.
(2) The authorization referred to in paragraph 1 is extinguished when
A) the period for which the bank guarantee is provided, at least
extended by two years,
B) granted a new bank guarantee, which immediately follows the previous
bank guarantee and adopted by the tax administrator, or
C) consists of the sum of the amount of deposit in a special account of the tax administrator.
§ 28
Disclosure tax administrator
The tax authority shall notify the issuer of a bank guarantee for the revocation or termination of registration of persons liable
indicate alcohol and a reduction in bail.
TITLE III
Handling audit tapes
§ 29
Specific provisions on territorial jurisdiction
For the exercise of the powers related to waste control tapes is
local tax authority in whose district the territorial jurisdiction
marking the place of spirit; It does not apply if, instead labeling of spirits
not on the tax territory of the Czech Republic.
§ 30
Ordering and sales control strips
(1) The order control strips may submit to the tax authorities only
registered person obliged to indicate alcohol.
(2) In order for a person liable to mark the day suggests alcohol takeover
control strips. Orders must be submitted at least 15 days before the proposed date
.
(3) The tax administrator confirms the order of the day including the proposed takeover
control strips within 5 working days of receipt
order, or determine other suitable day.
(4) Not if the quantity ordered surveillance tapes hitherto
volume of manufacture or importation of alcohol liable to mark alcohol, tax administrator
not confirm the order and invite the person required to indicate alcohol in order to demonstrate that the required amount
control strips corresponds
reasonably anticipated volume of manufacture or importation of alcohol in the
6 calendar months following the date of the order. If the person liable
alcohol mark this fact proves the tax administrator
ruling rejecting the request.
(5) Person obliged to indicate alcohol is required to pay sales tax administrators
price of these control strips at the latest at their receipt.
§ 31
Non-acceptance of control strips
(1) In case the person obliged to indicate alcohol does not take control strip
in the day confirmed or determined by the tax, the tax administrator sets
suitable alternate date of receipt.
(2) Persons required to indicate alcohol, which reserve day takes control
tape, saves tax administrator's obligation to reimburse the costs incurred in connection with the storage
these control strips.
(3) Surveillance tapes that were liable to mark alcohol taken in
replacement date, the tax administrator destroyed.
(4) Persons required to indicate alcohol impose a tax administrator obligation to pay the sales price
destroyed surveillance tape and costs that this
administrators taxes incurred in connection with the storage and destruction
control strips.
§ 32
Prohibition handover control strips and the prohibition of unauthorized use of control strips
(1) person shall indicate alcohol, which took over control tape (hereinafter
"Holder") must control tapes to another person; It does not apply if
tape passes control to the foreign supplier for the purpose of labeling of spirits
or control strip returns to the tax authorities.
(2) Everyone shall be prohibited to dispose of intact control tapes, unless
A) the holder
B) by whom they were checking the tape passed under this Act, or
C) the person who fulfills the obligation to return the control strip to the tax
by this Act.
§ 33
Obligation to ensure the importation of spirits designated foreign supplier
(1) The holder is obliged to ensure that the alcohol which has been designated a foreign
contractor, was brought within 9 months from the date on which the holder
taken by the tax administrator control strip that was the || | spirits flagged.
(2) The holder is obliged to record the registration marking surveillance tapes
which was designated a foreign supplier alcohol, and which is imported,
A) the declaration at import
B) in the electronic accompanying document or backup
accompanying document for transport of selected products under an exemption from excise duty
or
C) the simplified accompanying document.
§ 34
Obligations in the transport control strips and their handing over to foreign suppliers
(1) The holder shall be required before commencing shipment record label registration
control strips, which are transported for the purpose of their transfer
foreign supplier or place marking of alcohol on the territory
Czech Republic into
A) the declaration for release for export,
B) transport document control strips to another Member State, or
C) transport document control strips in the Czech Republic.
(2) The holder is obliged to submit to the tax authorities or other competent authority
relevant document referred to in paragraph 1 at any time during transport
control strips.
(3) The holder is at the handover of control strips
foreign supplier must ensure that the proof of transfer of control strips in another Member State contained
A) instead of marking of alcohol where alcohol will be transmitted to the control tapes
marked
B) the date and place of taking over control strips,
C) the signature, name and job title of the person who took control
tape.
§ 35
Ensuring the protection of control strips
(1) The holder is obliged
A) ensure the protection of control strips against their destruction,
loss, misuse or theft,
B) storing the control strip on the spot only marking of alcohol;
if instead of marking of alcohol is not on the tax territory of the Czech Republic must
holder to store the control strips in his seat,
C) store the control strips in rooms or spaces
secured against unauthorized entry of foreign persons.
(2) The holder is obliged to notify the tax authority of destruction, loss or theft
surveillance tape stating the reasons for destruction, loss or theft
, no later than the day following the findings of such
reality.
(3) Notification pursuant to paragraph 2 shall be submitted electronically in the format and structure
published by the tax
manner allowing remote access.
(4) Surveillance tape is considered destroyed if it does throughout
registration label or the label is not readable.
§ 36
Recording duty
(1) The holder is obliged to keep records of control strips.
(2) The holder is obliged to keep the entry in the register control strips
over a period of 3 years from the end of the calendar year in which it was drawn up,
rise to the entry in the register control strips executed
maximum period of 10 years from the entry in the register control
tape.
(3) Evidence of control strips must be located on the site of labeling of spirits;
It does not apply if the on-site marking of alcohol is not due
fulfillment of obligations set by other legislation.
(4) If instead of marking of alcohol is not on the tax territory of the Czech Republic
, must register control strips at the base
holder.
§ 37
Inventory control strips
(1) The holder is obliged to carry out an inventory of control strips
A) 31 December each calendar year and
B) the other day, when it ordered the tax administrator.
(2) The holder shall prepare a record of the results of the inventory.
Result of the inventory tax administrators notified within 30 days from the date on which it was carried
inventory, electronic format and structure
published by the tax authority in a manner allowing remote access.
(3) The holder shall keep a record of the results of the inventory and documents
on the basis of the inventory was conducted for a period of 3 years from the end
calendar year in which inventory was made.
§ 38
Reporting obligation holder
(1) The holder is obliged to notify the tax authority
A) the number of control strips, which was marked by alcohol, that holder
into free tax circulation
B) the volume and type of consumer packaging, which is contained alcohol, which has been labeled
control tapes under point a)
C) the percentage by volume of alcohol in consumer packaging pursuant to subparagraph b)
D) The commodity code (EAN), which is provided consumer packaging
under subparagraph b)
E) identify the person who has alcohol under point a)
sold or otherwise transferred if this was not a final sale of alcohol.
(2) The notice referred to in paragraph 1 shall be submitted on the day immediately following
after the date on which the said alcohol in free tax circulation.
(3) Notification pursuant to paragraph 1 shall also be served on the day immediately following the day
when there was a sale or other transfer of alcohol, if
the day following the day on which the said alcohol free | || tax circulation.
(4) The notice referred to in paragraph 1 shall be submitted electronically in the format and structure
published by the tax
manner allowing remote access.
§ 39
Returning control strips
(1) The holder is obliged to return to the tax authorities of damage or contamination
control strip, and no later than 30 working days after finding that
control tape was damaged or contaminated.
This obligation also applies to the control strip that was passed
foreign suppliers.
(2) The holder is obliged to return the unused control strip to the tax
later than 9 months from the date of its receipt.
(3) The holder shall immediately return the unused tax administrators
control strips if they cease to be liable indicate alcohol.
(4) Everyone is obligated to promptly return any tax administrators
A) control tape removal without its violation of consumer packaging
alcohol
B) an unused control strip, and if it is not its holder.
(5) The provisions of paragraph 4 letter. a) shall not apply in the case of
control tape, taken on the spot marking of alcohol, which is urgently
reused to indicate alcohol.
(6) Repayment control tapes tax administrator shall issue a written confirmation.
Returned control tapes tax administrator destroyed. The destruction of the returned control strips
tax administrators draw up a protocol.
§ 40
Register control strips
(1) The Directorate General of Customs shall keep a register of control strips, which
gather the data required for the performance of the tax administrator
by this Act.
(2) The General Directorate of Customs manner allowing for remote access
these data from the registry of control strips:
A) the registration marking control strips, which were taken holder
B) the trade name of the holder, who took control tapes,
his seat and his tax identification number,
C) the fact that the control strip was taken over by the holder returned
destroyed, lost or stolen.
(3) The General Directorate of Customs data pursuant to paragraph 2. a) and b)
published no later than the next business day after the date on which the holder
took control tapes.
(4) The General Directorate of Customs will publish the information pursuant to paragraph 2. c)
later than the working day following the day on which
A) the holder has announced that a control strip has been destroyed, lost or stolen
or
B) the control tape returned.
PART THREE
DISTRIBUTION Lihue Lihue A PURCHASE ORDER FOR FINAL SALE
TITLE
I
GENERAL PROVISIONS OF DISTRIBUTION AND PURCHASE Lihue Lihue for end-SALE
§ 41
Distribution alcohol
(1) distribution of alcohol is an activity consisting in the sale or other transfer
alcohol put into free tax circulation entrepreneur
in connection with his business activities in the Czech Republic.
(2) distribution of alcohol is not
) First sale or other transfer of alcohol liable indicate alcohol
following the introduction of alcohol in free tax circulation
B) the final sale of alcohol
C) the sale or other transfer of alcohol insolvency administrator after the declaration of bankruptcy
distributor of spirits; provisions on reporting obligations
distributor of alcohol shall apply mutatis mutandis.
§ 42
Obligations of the sale and purchase of alcohol
(1) person shall indicate alcohol, spirits distributor and the insolvency administrator
according to § 41 paragraph. 2 point. c) they are obliged to sell or otherwise transfer
alcohol in consumer packaging only
A) the registered person liable to mark alcohol,
B) an authorized distributor of spirits, or
C) the final sellers of alcohol.
(2) The person shall indicate alcohol, spirits distributor and retailer of spirits final
are required to take alcohol in consumer packaging from only
A) registered persons liable to mark alcohol,
B) an authorized distributor of spirits, or
C) the bankruptcy trustee pursuant to § 41 paragraph. 2 point. C).
(3) Paragraph 1 shall not apply if the person liable
indicate alcohol, spirits distributor or insolvency trustee pursuant to § 41 paragraph.
2 point. c) sell or otherwise transfer the spirits in consumer packaging as a final seller
alcohol.
§ 43
Reporting obligation distributor of spirits
(1) Distributor alcohol is required to notify the tax authority
A) the number of control strips, which was designated alcohol sold or otherwise transferred
distributor of alcohol
B) the volume and type of consumer packaging, which is contained alcohol, which has been labeled
control tapes under point a)
C) the percentage by volume of alcohol in consumer packaging pursuant to subparagraph b)
D) The commodity code (EAN), which is provided consumer packaging
under subparagraph b)
E) identify the person who has alcohol under point a) sold or otherwise transferred
.
(2) The notice referred to in paragraph 1 shall be submitted on the day immediately following
after the date when the sale or other transfer of alcohol, electronic
format and structure of the tax authority published in a manner allowing remote
access.
TITLE II
Reseller registration alcohol
§ 44
Registration procedure
Distributor alcohol is required before commencing their activities to register.
§ 45
Application for registration
(1) The application for registration is submitted electronically.
(2) The application for registration distributor of spirits will also present data on
storage space that is used to perform the activities of a distributor
alcohol.
§ 46
Terms
(1) Conditions of registration are
A) the reliability,
B) no indebtedness
C) permission to operate a trade to exercise the activities of a distributor
alcohol
D) the fact that the distributor was pronounced a ban on alcohol Business
preventing the performance of its activities,
E) the fact that the distributor of spirits is not in liquidation or bankruptcy,
F) the granting of bail.
(2) Conditions of registration pursuant to paragraph 1. a), b) and d) must comply
A) distributor alcohol
B) the natural person who is a legal entity which is distributor
alcohol, statutory body or member of the statutory body or
representative of a legal entity which is a statutory body or a member
statutory authority,
C) the responsible representative.
(3) The condition of registration is the fact that the responsible representative
distributor alcohol serving as a responsible representative for another
distributor of spirits.
(4) Conditions of registration must be met for the entire registration.
§ 47
Deposit
(1) Distributor alcohol is obliged to provide bail, and it
A) depositing the amount in the amount of CZK 5 million in a special account with the tax administrator
that the deposit in this amount must be on this account throughout
reseller registration alcohol or
B) bank guarantee, which was adopted by the tax authorities to ensure
arrears totaling to 5,000,000 CZK, which are registered with the tax
or other public authorities to devadesátému days from the date of revocation | || expiry of the registration or distributor of alcohol.
(2) bank guarantee must be provided for a fixed period, which may not
Be shorter than two years.
§ 48
Use bail
(1) When a final revocation or termination of registration
distributor of spirits, becomes composite amount overpaid distributor
alcohol. If so vratitelným the overpayment overpayment, return it to the tax administrator
distributor alcohol within 90 days of the final
revocation or termination of registration distributor of spirits.
(2) The period referred to in paragraph 1 shall not run during the time the tax administrator
or other public authority subject to proceedings
A) which may result in a decision on the determination of taxes, fees or other similar
monetary consideration and
B) that was initiated within 90 days of a final revocation or termination of registration
distributor of spirits.
(3) If the cancellation or termination of registration distributor alcohol
prompts tax administrator issuer bank guarantee for the payment of arrears
registered on devadesátému days from the date of revocation or termination of registration
distributor of spirits u | ||
A) the tax administrator, or
B) another public authority, which by its payment of the tax administrator
asked.
(4) The tax authority shall invite the issuer of the bank guarantee after 90 days earlier,
no later than five months from the date of revocation or termination of registration
distributor of spirits.
(5) The issuer of a bank guarantee is required to pay the amount within 15 days of delivery of notice
.
§ 49
The marketing authorization
(1) While complying with the conditions of registration distributor of spirits, the tax administrator
it registers.
(2) The decision on registration tax administrator assigns a distributor of spirits distribution
registration number.
(3) Distributor alcohol is registered on the fifth day following
effectiveness of the marketing authorization to the effectiveness of the decision to cancel the registration
; the tax administrator shall publish the date of registration in the register of persons required to mark
alcohol and distributors of alcohol later than the date of registration.
§ 50
Deregistration the proposal
The tax administration will cancel the registration of the proposal authorized distributor
alcohol.
§ 51
Deregistration ex officio
(1) If the tax administrator that do not meet the conditions for registration
prompts a registered distributor of spirits to meet them in the administrator
tax deadline, unless the nature of these conditions, the fulfillment
accepted and there is no danger delay.
(2) The tax administration will cancel the registration if
A) distributor of spirits to challenge the tax administrator fails within the time
compliance with the conditions of registration,
B) the conditions of registration, to the fulfillment of the tax administrator
does not call or
C) a distributor of alcohol for nine consecutive calendar months
unreasonably sell or otherwise not transferred spirits in consumer packaging.
(3) If the registration was canceled ex officio, the distributor of spirits
submit an application for registration no earlier than after 3 years from the cancellation
registration.
§ 52
Termination of Registration
(1) Registration distributor of spirits expires five months before the date
period for which it was granted a bank guarantee, which bails.
(2) The authorization referred to in paragraph 1 is extinguished when
A) the period for which the bank guarantee is provided, at least
extended by two years,
B) granted a new bank guarantee, which immediately follows the previous
bank guarantee and adopted by the tax administrator, or
C) consists of the sum of the amount of deposit in a special account of the tax administrator.
§ 53
Disclosure tax administrator
The tax authority shall notify the issuer of a bank guarantee for the revocation or termination of registration
distributor of spirits.
PART FOUR
Some common provisions on registration
§ 54
Reliability
(1) A reliable for the purposes of this Act, a person who
A) the integrity and
B) in the last 3 years has not infringed seriously
tax or customs regulations, this Act or the regulations governing the handling of
alcohol.
(2) as blameless for the purposes of this Act, a person who
not been convicted of an offense against property or an economic crime
or staring at her as if he has been convicted.
(3) If a legal person commits a serious breach
tax or customs regulations, this Act or the regulations governing the handling of
alcohol, looking for assessing the conditions of reliability for
person who was in the time of the violation of the legal person
Statutory body or member of the statutory body, as if it is also
violated.
(4) If a person seriously violates the law or legal
regulations governing the handling of alcohol, looking for assessing
conditions of reliability to a person who was at the time of the violation
responsible representative of the people like them also violated.
§ 55
Proof of good repute
(1) If a person who must fulfill the reliability
foreigner or legal entity that does not have a registered office in the Czech Republic
, attached to the application for registration also extract from the punishment
or equivalent document issued by the State
A) which the person is a national or in which it resides and
B) where in the last three years, this has resided or
resided continuously for more than three months.
(2) If a person must meet the condition of reliability, state
member of the Czech Republic, which in the past 3 years
stayed continuously for more than three months in another country, joins
the application for registration also extract from the criminal records or
equivalent document issued by the State.
(3) A person who is or was a national of another Member State
than the Czech Republic or a person who has or had
resident in a Member State other than the Czech Republic, can place documents under || | paragraph 1 or 2 to the application for registration
join other document proving its integrity.
(4) A document referred to in paragraphs 1 to 3 shall be the date of connection to the application for registration
older than 3 months.
(5) If the state does not issue the document referred to in paragraphs 1-3, can replace this document
solemn declaration made before a notary public or
body of this state, which is not older than 3 months.
(6) The registered person is required to mark alcohol and authorized distributor
alcohol must challenge the tax administrator to submit the document referred to in paragraphs 1 to 3
within the deadline set by the tax.
§ 56
Indebtedness
(1) For bezdlužnou for the purposes of this Act, a person who has filed
arrears with the exception of arrears in respect of which it is permitted
deferment of its payment or distribution of its payment in installments,
A) the authorities of Financial Administration of the Czech Republic,
B) at the Customs Administration of the Czech Republic,
C) premiums and penalties for universal health insurance and
D) premiums and penalties for social security and contribution to the state employment policy
.
(2) indebtedness under paragraph 1. c) and d) shows
certificates, which are not older than 30 days before the date of filing the application for registration
.
§ 57
Register of persons required to mark alcohol and spirits distributors
(1) The Directorate General of Customs shall keep a register of persons liable to mark
alcohol and spirits distributors, which collects the data needed to perform
scope of the tax administrator under this Act.
(2) The General Directorate of Customs manner allowing for remote
access the data from the register of persons liable to mark alcohol and spirits distributors
:
A) the company name or the name
B) seat,
C) placing branches or other organizational unit of the business establishment
foreign person in the Czech Republic, if established,
D) tax identification number,
E) sample registration number or registration number distribution,
F) instead of marking of alcohol specified in the registration
G) date of the registration
H) date of deregistration,
I) an indication of whether the registration was revoked on application or ex officio
J) change the published data from the register of persons liable to mark
alcohol and distributors of alcohol and the date of the change.
(3) List of persons required to mark alcohol and spirits distributors
contains the information referred to in paragraph 1 even if the registration was canceled;
data referred to in paragraph 2 shall be published for a period of 5 years from the date of cancellation of registration
.
PART FIVE
SCREENING duties at the marking of alcohol and in managing alcohol
§ 58
Effectiveness of administrative bodies in the labeling of spirits and when dealing with alcohol
(1) If the tax administrator that obligation was when marking
alcohol or ethanol management shall notify the other promptly
authorities responsible for screening duties at the marking of alcohol
Or when dealing with alcohol.
(2) Where the Authority Financial Administration of the Czech Republic or body
Customs Administration of the Czech Republic that the obligation was in notation
alcohol or ethanol management shall notify the administrator immediately
taxes municipal Trade Licensing Office.
(3) The tax authority or other authority responsible for examining the performance of duties while
marking of alcohol or ethanol management ensures
A) unlabelled alcohol,
B) control strip with which it was handled in conflict with the law, and
C) counterfeit control strips.
(4) The decision on detention pursuant to paragraph 3 of the tax administrator or other
competent authority without undue delay, transfer the person affected. If you can not
decision on detention follows deliver, based this decision
as undeliverable to the file.
(5) Things pursuant to paragraph 3. a) to c) backed by an authority other than
tax authority shall transmit this to the tax authority.
(6) If the Police of the Czech Republic in the exercise of its responsibilities under the Act
other thing pursuant to paragraph 3. a) to c), at the expense of the person concerned
this matter and ensure the tax administrator and simultaneously communicate this fact immediately
municipal Trade Licensing Office;
It does not apply after a period during which there would be a threat to the fulfillment of tasks of the Police of the Czech Republic
or endanger the purpose of criminal proceedings.
PART SIX
ADMINISTRATIVE OFFENCES TITLE
I
Administrative offenses of legal and entrepreneurs
§ 59
Administrative offenses in the sector of alcohol
(1) A legal or natural person commits an administrative offense
that
A) contrary to § 15 para. 1 treated with unlabelled alcohol or
B) contrary to § 12 para. 1 marks the spirits in consumer packaging, which
must be labeled.
(2) An administrative offense shall be imposed
A) to 5,000,000 CZK, for an administrative offense under paragraph 1. a)
and
B) the amount corresponding to the excise tax on alcohol, which would
legal or natural person is required to pay if
put into free tax circulation alcohol indicated in conflict with § 12 para. 1, || | to ten times that amount in the case of an administrative offense under paragraph 1
point. b).
(3) For an administrative tort pursuant to paragraph 1, together with a fine impose a ban
activity.
§ 60
Administrative offenses in the sector of control tapes
(1) A legal or natural person commits an administrative offense
that
A) treated with control tapes in conflict with § 32 par. 2
B) dealt with counterfeit control strips or
C) inconsistent with § 39 par. 4 returns control strips.
(2) An administrative offense shall be imposed
A) 10 000 000 CZK, for an administrative tort pursuant to paragraph 1. b)
and
B) the amount corresponding to the excise tax on alcohol, which would
legal or natural person is required to pay if
put into free tax circulation alcohol labeled with a control strip,
First with which conflict with § 32 par. 2 dispose, to ten times this amount
, in the case of an administrative offense under paragraph 1. a) or
Second that contrary to § 39 par. 4 returned to ten times this amount
the case of an administrative offense under paragraph 1. C).
(3) for an administrative offense under paragraph 1. a) or b) can be coupled with a fine save
Ineligibility.
§ 61
Administrative offenses in the area of labeling of spirits and first sale or other transfer of alcohol
(1) The legal entity or a natural person as a taxable person
indicate alcohol commits an administrative offense that
A) contrary to § 10 paragraph. 1 highlighted alcohol in consumer packaging
control tape
B) the application for registration, supplying incorrect information,
C) fails to file a notice of change of registration data
D) contrary to § 10 paragraph. 3 indicates alcohol
First at a place other than that stated in the decision on registration, or
Second a place that is not equipped with a tracking device to the extent and in the manner specified
Holder,
E) denotes alcohol in contravention of a condition that is mentioned in the decision
registration
F) contrary to § 42 alcohol
First sell or otherwise transfer or
Second purchase or otherwise transfer lets himself or
G) notifies administrators of tax information pursuant to § 12a.
(2) An administrative offense shall be imposed
A) the amount corresponding to the excise tax on alcohol, which would
legal or natural person is required to pay if
put into free tax circulation alcohol unmarked in conflict with § 10 paragraph. 1
to ten times that amount, but to at least 5 million CZK in the case of
administrative offense under paragraph 1. a)
B) up to 5,000,000 CZK, for an administrative offense under paragraph 1. f)
or g)
C) 1 000 000 CZK, for an administrative tort pursuant to paragraph 1. b)
d) or e) or
D) up to 50 000 CZK, for an administrative offense under paragraph 1. C).
(3) for an administrative offense under paragraph 1. a), d), f) and g) can
together with a fine save Ineligibility.
§ 62
Administrative offenses in the area of control tapes holding
(1) The legal entity or a natural person as the holder commits an administrative offense
that
A) placing a control tape for consumer packaging in conflict with § 14
B) contrary to § 32 par. 1 passes control strip to another person
C) contrary to § 33 para. 1 fails to be imported
consumer packaging of spirits designated foreign supplier,
D) contrary to § 33 para. 2 does not record the registration marking
surveillance tapes
E) fails to comply with any of the obligations in the transport control strips or
during their transfer to the foreign supplier under § 34
F) contrary to § 36 para. 1
First does not maintain control strips or
Second It results in an incomplete extent
G) in contravention of § 36 para. 2 does not store entry in the register control
belt or can not be retained for a specified period
H) contrary to § 36 para. 3 fails to register
surveillance tape found on the site marking of alcohol,
I) contrary to § 36 para. 4 fails to register
surveillance tapes at the seat holder
J) contrary to § 37
First does not inventory control strips or fails to record the outcome
inventory, or
Second failing to keep a record of the results of the inventory and documents on the basis
inventory was made, or is not held for a specified period
K) notifies administrators of tax information pursuant to § 38 or
L) in contravention of § 39 par. 1, 2 or 3 returns control strip.
(2) An administrative offense shall be imposed
A) 1 000 000 CZK, for an administrative tort pursuant to paragraph 1. a)
c), d), e), f), g), h), i) or j)
B) up to 5,000,000 CZK, for an administrative offense under paragraph 1. k), or
C) the amount corresponding to the excise tax on alcohol, which would
legal or natural person is required to pay if
put into free tax circulation alcohol labeled with a control strip
First assignment in violation of § 32 par. 1 other person in ten
this amount, in the case of an administrative offense under paragraph 1. b) or
Second that contrary to § 39 par. 1, 2 or 3 returned to
ten times that amount in the case of an administrative offense under paragraph 1
point. l).
(3) for an administrative offense under paragraph 1. a) to c) or k) can
along with a fine save Ineligibility.
§ 63
Administrative offenses in the protection of control strips
(1) The legal entity or a natural person as the holder commits an administrative offense
that
A) contrary to § 35 para. 1 does not protect the control strips,
B) storing the control strip in conflict with § 35 para. 1
C) destroys or loses control strips in a total amount exceeding
0.1% from each completed order control strips
registered to that person or
D) contrary to § 35 para. 2 notifies the destruction, loss or theft
control strips.
(2) An administrative offense shall be imposed
A) 1 000 000 CZK, for an administrative tort pursuant to paragraph 1. a)
b) or d), or
B) an amount equivalent to the excise tax on alcohol, which would
legal or natural person is required to pay if
put into free tax circulation alcohol labeled destroyed or lost control
tape jde- for an administrative offense under paragraph 1. C).
(3) If you had administrative offense under paragraph 1. a) or b)
resulted in the destruction, loss, misuse or theft control strip or this
aftermath of a major contribution will be saved for the administrative offense
fine from the amount corresponding to the excise tax on alcohol, which could
was legal or natural person is required to pay if
Put into free tax circulation alcohol labeled destroyed, lost, stolen or misused
control tape to ten times this amount
, but to at least one million CZK.
(4) for an administrative offense under paragraph 1. a) or b) can be coupled with a fine save
Ineligibility.
§ 64
Administrative offenses in the field of distribution and final sale of alcohol
(1) The legal entity or a natural person as a distributor of spirits,
bankruptcy trustee pursuant to § 41 paragraph. 2 point. c) or final seller
alcohol commits an administrative offense that
A) sells or otherwise transfers or purchases or let themselves otherwise transfer
alcohol in contravention of § 42
B) fails to notify administrators tax information pursuant to § 43
C) the application for registration, supplying incorrect information, or
D) fails to file a notice of change of registration data.
(2) An administrative offense shall be imposed
) Up to 50 000 CZK, for an administrative tort pursuant to paragraph 1. d)
B) 1 000 000 CZK, for an administrative tort pursuant to paragraph 1. c)
and
C) to 5,000,000 CZK, for an administrative offense under paragraph 1. a) or b
).
(3) for an administrative offense under paragraph 1. a) or b) can be coupled with a fine save
Ineligibility.
§ 65
Ineligibility
Ineligibility may be imposed for a maximum of two years if the administrative offense committed
this activity or in connection with it.
TITLE II
VIOLATIONS
§ 66
Violations in the sector of alcohol
(1) A person who commits an offense, contrary to § 15 para. 1
treated with unlabelled alcohol.
(2) An offense under paragraph 1 may be fined up to 5 million CZK.
§ 67
Violations in the sector of control tapes
(1) A person who commits an offense that
A) treated with control tapes in conflict with § 32 par. 2
B) dealt with counterfeit control strips or
C) inconsistent with § 39 par. 4 returns control strips.
(2) An offense under paragraph 1 may be fined up to 5 million CZK.
TITLE III
Forfeiture and seizure AFFAIRS
§ 68
Forfeiture
(1) The administrative authority shall impose forfeiture
A) unlabelled alcohol
B) control tapes
C) counterfeit control strips or
D) other things.
(2) Forfeiture will be saved if
A) belong to the offender and
B) was to commit an administrative offense or have been used administrative offense
obtained or acquired as a matter of administrative tort.
(3) Forfeiture pursuant to paragraph 1. d) can not be saved if
value of the item is grossly disproportionate to the nature of the administrative offense.
§ 69
Detainer
(1) If the authority did not impose forfeiture pursuant to § 68 para. 1
decide on her inhibitions.
(2) The detainer will decide if
A) belong to the offender, who can not be prosecuted for an administrative offense,
B) does not belong to the offender or they do not entirely,
unless the unlabelled alcohol pursuant to § 15 para. 2 point. f), or
C) the owner is not known.
(3) detainer according to § 68 para. 1 point. d) can not be saved if
value of the item is grossly disproportionate to the nature of the administrative offense. About
prevent this matter can not decide if the conduct that manifests signs of an administrative offense
passed two years.
§ 70
Common provisions of forfeited and confiscated things
(1) forfeited or confiscated thing goes to the state. Thing on which
forfeiture or confiscation chose another administrative authority than the tax administrator passes this
administrative authority to the tax authorities.
(2) The tax forfeited or confiscated or a control strip or fake
destroyed. Another thing forfeited or confiscated tax administrator may
destroyed by the nature of things.
(3) The destruction of things oversees three-member commission composed of officials
tax administrator. The destruction of the things the tax administrator shall prepare a report.
(4) the offender, who was a forfeiture case
or the person with whom the matter was occupied secured, the tax administrator saves
obligation to reimburse state costs associated with managing and destroying things.
(5) forfeited if not or if the thing seized, must be without undue delay
returned to those who undoubtedly belong, otherwise do, with whom she was
ensured.
TITLE IV
Joint provisions on administrative offenses
§ 71
Liability of natural and legal persons
(1) A legal person for an administrative delict if it proves that
made every effort that could be required to breach
legal obligations prevented.
(2) In assessing the fine legal person takes into account the seriousness
administrative offense, especially the manner of its commission, its consequences and
the circumstances under which it was committed.
(3) The liability of a legal person for an administrative tort shall expire if
administrative authority did not commence proceedings within two years from the day when it became
but no later than 5 years from the date when it was committed .
(4) The liability for conduct that occurred in entrepreneurial
natural person or in direct connection therewith, shall be subject to the provisions of the
liability and sanctions to legal persons.
§ 72
Jurisdiction to hear administrative offense
(1) Administrative offenses under this Act shall be the administrative authority which is
tax administrator.
(2) Administrative offenses under § 59 para. 1 point. a) § 60 par. 1 point. a)
b), § 61 paragraph. 1 point. a) § 62 paragraph. 1 point. a) § 63 para. 1 point.
A), § 64 para. 1 point. a) § 66 para. 1 and § 67 para. 1 point. a) and b)
whose perpetration while carrying out its responsibilities under another law, also discusses
A) the Czech Trade Inspection
B) State Agriculture and Food Inspection
C) the local trade office,
D) the customs authorities of the Czech Republic,
E) Authority Financial Administration of the Czech Republic.
§ 73
Amount and maturity of fines
(1) The fine is payable within 30 days of the coming into force
decision imposing the fine.
(2) The fine collected by the authority which imposed it.
(3) Revenue from fines is the income of the state budget.
PART SEVEN
FINAL PROVISIONS
§ 74
Common provisions
(1) This Act transposes Council Directive 2008/118 / EC of 16 December 2008
general arrangements for excise duty and repealing Directive
92/12 / EEC.
(2) This Act has been notified in accordance with Directive
European Parliament and Council Directive 98/34 / EC of 22 June 1998 laying down a procedure for the provision
information in the field of technical standards and regulations and rules for services
information society, as amended.
§ 75
Enabling provisions
The Ministry of Finance shall issue a decree
A) the model, size, terms and security features control tapes
B) the composition and method of forming the registered designation of control strips,
C) the location and attachment control strip on the consumer packaging
alcohol
D) method of ordering, and sales of control strips,
E) details and pattern control orders tape
F) data on the control tape consistent with the data base enabling determination
excise
G) the manner and form of keeping records of surveillance tapes
H) method of returning control strips,
I) the content of the record of the result of inventory control strips,
J) the content of the document in accordance with § 34 para. 1 point. b) c)
A) the selling price of the control strip, and the sum of the costs associated with the production control
tape and costs for its storage, filing and distribution
,
L) the termination of the control strip, including the manner and time period
settlement of unused inventory control strips.
§ 76
Transitional provisions on registration
(1) Unless the conditions of registration of persons liable to mark alcohol
under this Act shall remain Holder and the decision to place
permits labeling of spirits issued before the effective date of this Act
in force 3 months after the effective date of this Act
that their effects assessed under this Act.
If not, at the expiry of this period the registration conditions are met,
Holder and authorization decision labeling of spirits place
issued before the effective date of this Act expire.
(2) A person who is a distributor of alcohol on the effective date of this Act
, is regarded as a distributor of alcohol
registered under this Act for a period of one month from the date of entry into force of this Act.
(3) If the distributor of alcohol pursuant to paragraphs 2-1 months from the date of entry into force of this Act
submits an application for registration and provide bail
under this Act, shall be deemed spirits distributor registered under this Act
, and the day preceding a final
Completion of the registration procedure.
(4) If the application for registration pursuant to paragraph 3 refused
considered a distributor of alcohol effective date of the negative decision
a distributor of spirits, whose registration was canceled.
§ 77
The transitional provisions of the Alcohol and surveillance tapes
(1) The unlabelled alcohol under this Act shall not be referred to alcohol
free tax circulation within 9 months from the effective date of this Act
, in the case of alcohol in consumer packaging
A) labeled in accordance with Act no. 676/2004 Coll., On compulsory labeling of spirits and
amendment to Act no. 586/1992 Coll., On income taxes, as amended
regulations, which are effective before the effective date of this Act,
B) a volume of 0.06 liter and 0.1 liter unmarked control strip
by Act no. 676/2004 Coll., As amended effective prior to the date of entry into force of this Act
if consumer packaging
was made not later than two weeks from the date of entry into force of this Act.
(2) The producer of alcohol, which wants to bring in free tax circulation alcohol
according to paragraph 1. b) must within seven days from the effective date of this Act
announce to the tax amount and the volume produced
consumer packaging pursuant to paragraph 1. b) that intends follows
into free tax circulation state.
(3) To return control strips collected before the effective date of this Act
effectiveness of tax administration, the time limits under Act no. 676/2004 Coll
., In the wording effective prior to the effective date of this Act
.
(4) The provisions of this law by ordering surveillance tapes person
mandatory alcohol mark shall apply from the date of promulgation of this Act, with the date of receipt
control strips may be the earliest date of entry into force of this Act
.
§ 78
Transitional Provisions on the Administrative Offences
(1) If there is a breach in the labeling of alcohol or when loading
with alcohol before the effective date of this Act, the
in the proceedings on an administrative offense under the existing legislation.
(2) Administrative offense proceedings that have been commenced before the effective date
force of this Act, and that was not until the effective date of this Act
lawfully terminated, shall be completed pursuant to existing legal regulations
.
§ 79
Repealing provisions
Repealed:
First Part One of Act no. 676/2004 Coll., On compulsory labeling of spirits and amending
Act no. 586/1992 Coll., On income taxes, as amended
regulations.
Second Part Nine of Act no. 545/2005 Coll., Amending Act no. 586/1992
Coll., On income taxes, as amended, and certain related acts
.
Third Part V of the Act no. 310/2006 Coll., On handling some things
usable for defense and security purposes in the Czech Republic
and amending some laws (Act on Handling of Security
material).
Fourth Part of the ninety-seventh of the Act no. 296/2007 Coll., Amending Act No.
. 182/2006 Coll., On Bankruptcy and Its Resolution (Insolvency Act)
as amended, and certain laws in connection with its
adoption.
Fifth Part eight of Act no. 124/2008 Coll., Amending Act no. 269/1994
Coll., On Criminal Records, as amended, and certain other
laws.
6th Part One of Act no. 289/2009 Coll., Amending Act no. 676/2004
Coll., On compulsory labeling of spirits and amending Act no. 586/1992 Coll., On income
Tax, as amended, as amended, and
Act no. 586/1992 Coll., on income taxes, as amended.
7th Part II of the Act no. 59/2010 Coll., Amending Act no. 353/2003
Coll., On excise duties, as amended, and Act no. 676/2004 Coll
., On compulsory labeling of spirits and amending Act no. 586/1992 Coll.,
the income Tax Act, as amended, as amended
regulations.
8th Part twenty-fifth Act no. 457/2011 Coll., Amending certain
laws in connection with the enactment of the Financial Administration
Czech Republic.
9th Part of the forty-first Act no. 18/2012 Coll., Amending certain
laws in connection with the adoption of the Law on the Customs Administration of the Czech Republic.
10th Government Regulation no. 172/2006 Coll., On the value of the control strip
intended for labeling of spirits produced in the tax territory of the Czech Republic or
the tax territory of the Czech Republic imported.
11th Government Regulation no. 284/2010 Coll., Amending Government Regulation no.
172/2006 Coll., On the value of the control strips intended for marking
alcohol produced in the tax territory of the Czech Republic or the tax territory || | Czech Republic imported.
12th Decree no. 149/2006 Coll., Which implements Act no. 676/2004 Coll.
On compulsory labeling of spirits and amending Act no. 586/1992 Coll., On income
income, as amended regulations, as amended by Act no. 545/2005 Coll.
13th Decree no. 328/2009 Coll., Amending Decree no. 149/2006 Coll.
Implementing Act no. 676/2004 Coll., On compulsory labeling of spirits and amending Act No.
. 586 / 1992 Coll., on income taxes, as amended
regulations, as amended by Act no. 545/2005 Coll.
14th Decree no. 310/2012 Coll., Amending Decree no. 149/2006 Coll.
Implementing Act no. 676/2004 Coll., On compulsory labeling of spirits and amending Act No.
. 586 / 1992 Coll., on income taxes, as amended
regulations, as amended by Act no. 545/2005 Coll.
PART EIGHT
EFFICIENCY
§ 80
This Act shall take effect on the first day of the second calendar month
following the date of its publication, with the exception of § 77 par.
4, which comes into force on its publication.
Zeman
Rusnok vr
Selected provisions of amendments
Art. XIV zákonnného measure no. 344/2013 Coll.
Transitional provisions
Unless otherwise stated, refer to the facts, circumstances, relationships
entities, objects, rights and obligations of the private rights under the law
regulations effective before the effective date of this statutory measure of the Senate from the day
the effect of this statutory measure of the Senate
same provisions of the Act no. 307/2013 Coll., as amended, effective from the date of entry into force of this
statutory measure of the Senate, such as the fact
ratios, relationships, subjects, objects, the rights and obligations of the private
rights under the law effective from the date of entry into force of this
statutory measure of the Senate, which they are by their nature and purpose
earliest.
Art. IX of the Act no. 331/2014 Coll.
Transitional provisions
First In the event that the person obliged to mark alcohol, which provided bail by
Act no. 307/2013 Coll., As amended effective before the effective date of this Act
, within 30 days after the effective date of this Act shall notify || | tax administrators new deposit amount is reduced deposit on the first day of the third
month following the month in which the person obliged to indicate alcohol
announced a new tax administrators deposit amount if the person obliged to indicate alcohol did not notice
back.
Second In the calendar year in which the notification pursuant to paragraph 1, the person liable
indicate alcohol empowered to take control strips
up to a maximum amount corresponding to the new amount of the deposit, where the debtor did not indicate alcohol
notification under section 1 back .
Third In the calendar year in which the notification pursuant to paragraph 1, the person liable
mark is entitled to bring alcohol into free tax circulation alcohol
in consumer packaging with a volume of 0.06 liters to a maximum of the amount corresponding to the new amount
deposit, where the debtor did not indicate alcohol
notification under section 1 back.
Fourth In the event that the person obliged to mark alcohol taken over a calendar year,
in which the notification pursuant to paragraph 1, prior to the date of this announcement
control strips in an amount greater than the corresponding new deposit amount, the provisions of paragraphs 1
up to 3 shall not apply.
Fifth In the event that the person obliged to mark alcohol in the calendar year in which
the notification pursuant to paragraph 1, prior to the date of this announcement
put into free tax circulation alcohol in consumer packaging with a volume of up to 0.06 liters
in an amount greater than the corresponding new deposit amount, the provisions of points
1-3 shall not apply.
