About Alcohol

Original Language Title: o lihu

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=45211&nr=61~2F1997~20Sb.&ft=txt

61/1997.



LAW



of 6 May 1999. March 1997



about alcohol and amending and supplementing Act No. 455/1991 Coll., on trades

business (Trade Act), as amended by later regulations, and act

The Czech National Council No. 586/1992 Coll., on the Excise Tax Act, as amended by

amended,



(law on alcohol)



Change: 129/1999 Coll.



Modified: 22/2000 Sb.



Change: 356/2003 Coll.



Change: 186/2004 Sb.



Change: 75/2006 Sb.



Change: 37/2008 Sb.



Change: 281/2009 Sb.



Change: 95/2011 Sb.



Change: 375/2007 Sb.



Modified: 18/2012 Sb.



Change: 308/Sb.



Change: 344/Sb.



Change: 331/2014 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



THE LAW ON ALCOHOL



§ 1



The subject matter and purpose of the adjustments



(1) this Act sets out the conditions for the production, treatment, storage,

the registration and circulation of ethyl alcohol and lays down the scope of the ministries and other

administrative authorities in this field.



(2) the purpose of the Act is to lay down in the production, packaging, storage and marketing

ethyl alcohol into circulation



and) procedures to ensure that the tax revenue of the State budget,



(b) the restriction preventing changes) kinds of alcohol.



§ 2



Definition of terms



(1) for the purposes of this Act shall mean:



and alcohol) ethyl alcohol (ethanol) is obtained by



1. distillation or other separation from fermented sugar solutions

originating in the starchy or sugar or from other

materials containing alcohol fermentation,



2. distillation or other separation from fermented solutions originating in

cellulose,



3. synthesis,



(b) production of ethyl alcohol) getting the processes specified under (a)),



(c)) by modifying the spirit of his refinement or denaturation (depreciation),



(d) enhancement of the ethyl alcohol in particular) refining (cleaning), rectifying

(amplification), dehydration (dewatering) and regeneration (recovery)



e) denaturing alcohol any process by which alcohol becomes using

denaturants unusable for consumption,



(f) imports of ethyl alcohol) the release for free circulation, ^ 1)



(g)) in General a methylated alcohol ethyl alcohol with the endorsement of the resource

(mixture), whose composition indicates agreement with the Ministry of agriculture

The Directorate-General of customs,



h) oddly denatured ethyl alcohol denatured alcohol to other denaturačním

means other than referred to in point (g)), laid down in the implementing

by-law,



I) defective alcohol alcohol, whose composition does not match the qualitative characteristics

laid down in the implementing regulation,



j) measuring unit to determine the amount of alcohol 1 liter of ethyl alcohol

(ethanol) at a temperature of 20 ° c,



the loss of alcohol standards) technically justified losses of alcohol resulting from the

its packaging, storage, transport, handling and processing, as set out

the implementing regulation,



l) distillery producing alcohol establishment, which can at the same time

carry out the alcohol, and it



1. the distillery producing alcohol fermentation refined design or fermentation

anhydrous (section 11) of the sugar or starchy feedstocks,



2. the agricultural distillery producing alcohol fermentation raw (§ 11), mainly from

starchy ingredients,



3. fruit distillery producing fruit and other spirits (section 11) of the fruit and

other raw materials



4. the drožďárenský distillery producing alcohol fermentation raw (section 11) of the waste

arising in the manufacture of yeast,



5. a distillery producing alcohol bleached sulphite (section 11) of the raw materials

derived from cellulose,



6. a distillery producing alcohol chemical synthetic (section 11) of the hydration of ethylene,



7. the grower distilleries producing fruit distillates for growers,



m) a particular distillery premises conducting edits only alcohol,

with denaturovnou in this particular distillery means separate

a room or object separated from the premises on which is ethyl alcohol

non-denatured,



n) cultural production of fruit spirits burning for growers,



about) by the natural person who, on their own land or on land

who is entitled to take from another legal reason, developed fruit

or natural person has received in the form of naturálního fruit filling,

These lands are located in the territory of the Czech Republic,



p) drinking alcohol, spirits and other alcoholic beverages

food products under special legislation. ^ 1a)



(2) the Distillery or a special Distillery are the establishments referred to in

paragraph 1 (b). l) and (m)), even if production did not initiate or temporarily

or permanently cease.



(3) the Distillery or a special distillery is not an establishment that processes

previously made or modified alcohol into other products.



§ 3



Conditions for the production and treatment of alcohol



(1) Alcohol can be produced and edited only at the distillery or special

the distillery as authorised by the central State authority referred to in paragraph

2, and it's just a legal or natural person that was, unless the

growers ' distillation, the State permit issued under a special legal

Regulation (hereinafter referred to as "public works concession").



(2) opinion on the application for a licence issued under a special legal

prescription ^ 2)



and the Ministry of agriculture), in the case of alcohol obtained in the manner referred to in section

2 (2). 1 (b). and point 1 and its) or



(b)), the Ministry of trade and industry, in the case of alcohol obtained from the ways

referred to in § 2 (2). 1 (b). a) points 2 and 3 and its adjustment.



(3) a natural or legal person to the application for a licence shall send out

the formalities stipulated by special legislation ^ 2a) the address where the

the distillery or a special distillery and be accompanied by a



Description and a sketch) arrangement of the production equipment of the distillery or

a special Distillery,



(b)) technical (design) documentation of the production equipment of the distillery

or a special distillery and



(c) proof of ownership), užívacím or other similar right to

the establishment and the manufacturing facilities of the distillery or special

the distillery.



(4) the Ministry of agriculture or the Department of trade and industry issues

favourable opinion on the request for the concession and approve the distillery or special

Distillery, where compliance with the conditions referred to in paragraph 3 and

the arrangement of the production equipment of the distillery or a special distillery meets

the conditions referred to in § 5.



(5) in its opinion on the application for a licence, the competent authority shall indicate the address of the

an approved distillery or a special distillery and indicate the range of permitted

activities, in particular what kinds of alcohol can be produced or for editing

This is a refinement of ethyl alcohol or denatured, or both the technical

procedures at the same time.



(6) are not complied with the requirements referred to in paragraph 3 or if it does not meet the

production facilities of the conditions set out in paragraph 5, the competent authority shall issue a negative

opinion on the application for the concession.



(7) a condition of the operation of a franchised business in the next of the distillery or

a special Distillery, for which an opinion has been issued in the context of

applications for the approval of this concession contract, another distillery or

a special distillery authorities referred to in paragraph 2 and its introduction in

the decision to grant concessions. Similarly, when approving the procedure

in accordance with paragraphs 3 and 4.



(8) the Trade Licensing Office under a special legal regulation ^ 2 c)

saves the conditions governing trade, ^ 2d) in which, in particular, limits the

operate on an approved distillery or a special distillery and

defining the scope of the activities referred to in paragraphs 5 and 7.



section 3a



Conditions for the production of potable alcohol, spirits and other alcoholic

drinks



(1) Drinking alcohol, spirits and other alcoholic beverages can be produced

only at approved central State authority referred to in

paragraph 2, and it's just a natural or legal person that has been released

the State permits under a special legal regulation (hereinafter referred to as

"the concession").



(2) opinion on the application for a licence is issued by the Ministry of agriculture

under special legislation. ^ 2)



(3) a natural or legal person to the application for a licence shall send out

the formalities stipulated by special legislation ^ 2a) address

establishment and be accompanied by a



Description and a sketch) the arrangement of the production facilities of an establishment designed to

the production of ethyl alcohol, spirits and other alcoholic beverages,



(b)) technical (design) documentation of the production equipment of the establishment

intended for the production of potable alcohol, spirits and other alcoholic

drinks and



(c) proof of ownership), užívacím or other similar right to

the establishment and to the equipment referred to an establishment for the manufacture of

drinking alcohol, spirits and other alcoholic beverages.



(4) the Ministry of agriculture issues a favourable opinion on the request for the concession

and approve an establishment intended for the production of potable alcohol, spirits and

other alcoholic beverages, if the conditions laid down are met

in paragraph 3.



(5) in its opinion on the application for a licence, the competent authority shall indicate the address of the

the establishment, which was for the production of potable alcohol, spirits and other

alcoholic beverages is approved, and shall indicate the scope of authorized activities.



(6) are not complied with the requirements set out in paragraph 3, the competent authority

will issue a negative opinion on the application for the concession.



(7) a condition of the operation of a franchised business in the next establishment

intended for the production of potable alcohol, spirits and other alcoholic

drinks than for which it was issued an opinion in respect of a request

the concession contract, it is the approval of this additional facility the authority referred to in


paragraph 2 and putting it in the decision to grant concessions. When

the approval shall be applied, mutatis mutandis, in accordance with paragraph 3.



(8) the Trade Licensing Office under a special legal regulation ^ 2 c)

saves the conditions governing trade, ^ 2d) in which, in particular, limits the

the approved establishment of the pursuit of the activities referred to in paragraphs 3 and 5.



§ 4



Growers ' distillation



(1) the operation of the Agriculture Department allows distilleries

on the basis of a written application, to which the applicant appends the description and diagram

the arrangement of the production equipment distillery documented technical

documentation and proof of title, or other similar law užívacím

to the distillery equipment.



(2) the Ministry of agriculture in the authorisation referred to in paragraph 1 shall be determined

conditions for growing a burning sensation.



(3) the Ministry of agriculture may permit issued pursuant to paragraph 1

Cancel or change, if there is a change in the conditions under which it was issued,

or revoke the authorisation if there is a breach of the conditions referred to in paragraph 2.



(4) the raw materials for production are allowable burning fruits, as well as

juice and wastes from processing, and it supplied even in zkvašeném State,

If you do not have a foreign cukernaté or other fermentable ingredients.



(5) the specified distillery produces fruit spirit solely for growers

and of the raw materials delivered by the grower, with raw material growers can be mixed

only on the basis of the written consent of growers referred to in paragraph

8 (a). (e)).



(6) the Grower is entitled to put the produce in one production period from

own raw materials delivered a maximum of 30 litres of ethanol and taxed at the rate

excise duty to ethyl alcohol contained in fruit spirits from growing

burning in the amount of up to 30 liters of ethanol for one grower for one

the production period, which is laid down in the Act on excise tax, ^ 3) and

even in the case that a person involved in the planting of the fruit, which form

with the procedure, together running a household. Together farmers

for the purposes of households growing burning means the community

natural persons permanently living together and sharing costs together

their needs. The production period is the time period from 1. July of the current year the

on June 30, the year immediately following.



(7) if the cultivation to produce in excess of the quantity of the tans 30

litres of ethanol for the farmer in one production period, is

grower obliged to remove this quantity of ethanol within 3 months from the date of

his production.



(8) the Grower is required to comply with the conditions laid down in paragraph 4 and in section 2 of the

paragraph. 1 (b). about) and this meeting submit a written statement

natural or legal person engaged in the production, razov

which must bear the



and growers) name and surname, residential address and social security number

the grower; It was not assigned, his date of birth,



(b) verification of the conditions set out in) § 2 (2). 1 (b). about), and

ownership of the land shall be an indication of land territory and municipality.

Use of the land for some other reason, the specifications of the legal relationship.

Get the fruit in the form of naturálního performance of the receipt

employer ^ 4a)



(c)) the conditions laid down in paragraph affirmation 4,



(d) the quantity of distillate) in units of measurement, address and

designation of the distillery that produced the spirit, if you

growers in the same period, his spirit as well as in other

growers ' distillery; in the case that handed the raw material for processing to the

other distilleries, it shall indicate in a statement also the quantity passed

the raw material, the address and indications of distilleries that raw material

forward,



(e) the Declaration of consent) (opposition), the smícháváním own raw materials

raw materials of other growers,



f) a statement that in the case of production referred to in paragraph 7, the grower's

It also removes the amount of ethanol over 30 liters and pay for this amount

when subscribing to the operators of the distilleries an amount equal to consumer

tax calculated in accordance with the Act on excise tax ^ 3).



(9) fruit spirit made one Tan may not be subject

sale, nor the subject of storage in a space in which are sold

spirits for personal consumption or for other direct personal use

a natural person.



(10) the legal or natural person, operating production distillery is

obliged to keep about each case of growing burning records must

contain



and) name and surname, residence and social security number of the grower,



(b)) a written declaration growers referred to in paragraph 8,



(c)) the quantity and type of raw material taken over,



(d) the quantity of the issued in the distillate) units of measurement,



(e) the date of manufacture of the distillate); in the case of the production of distillate from raw materials

mixed by multiple growers is the date of manufacture of the distillate end date

production of distillate from the raw materials all growers, whose raw materials were

mixed together.



(11) the records referred to in paragraph 10, it is a legal or natural person

operating production distillery shall keep for 10 years

from the end of the calendar year in which the production took place of the distillate

nurturing the Tan.



§ 5



Arrangement of devices and equipment for alcohol



(1) legal or natural persons producing or regulating alcohol may

use only such production facilities or equipment for the ethyl alcohol,

that guarantees reliable detection of quantities produced or modified

the quantity of alcohol.



(2) production equipment of the distillery shall be arranged so that the alcohol vapours

and alcohol liquid could not be discharged anywhere other than in the cooler and then to the

control alcohol measuring instrument (hereinafter referred to as "the meter"), and must be

adapted to the location.



(3) the production of fruit distilleries and cultivation equipment down must be

so arranged that the distillation has been associated directly with rectification and

the meter was registered already rectified product.



(4) during the production of ethyl alcohol distillery production equipment must not be used to

other purposes.



(5) the production of special equipment carrying out refining and distilling

production equipment performing a stand-alone refining and distilling the production

implementing separate drainage device distilleries of alcohol must be

arranged so that the alcohol vapours and liquids cannot be from alcohol

the refining or dewatering equipment drawn anywhere other than in the cooler

and further into the instrument, and must be adapted to the location. Production

equipment for coating of ethyl alcohol shall be arranged so that on this

the device was meant to carry only refinement of already manufactured and

the measured alcohol.



(6) the production of special equipment carrying out denaturing alcohol distilleries

must be equipped with devices and opencast arranged so as to

non-denatured ethyl alcohol intended for denaturing was stored in containers

Secured Seal Manager of excise duty on ethyl alcohol.



(7) production equipment and equipment for the alcohol distilleries or

the special performing continuous financial support must be denatured

ensure the seals of the excise duty on ethyl alcohol Manager the extent to

It was possible to reliably ensure the correct implementation of the continuous

denaturation.



§ 6



Ensure the production equipment and the undermining of the spills, dokapů and some

waste products



(1) production facilities must be ensured so that the official seals

any quantity of alcohol was measured. The method and technical

the detention conditions of the device lays down detailed prescription.



(2) in fruit distilleries, agricultural distilleries and production

the entire production facilities ensures the distilleries and gauge consumer Manager

duty on ethyl alcohol ^ 5) official seals. In other distilleries, ensures

the administrator of the excise duty on ethyl alcohol official seals only connecting pipes

from the cooler to the gauges, gauges and equipment for collecting the lutrových waters.



(3) when a stand-alone refining in distilleries, and specific financial support

Manager ensures the excise duty on ethyl alcohol, official seals the connection

the pipeline from the cooler to the gauges and gauge.



(4) legal or natural persons producing alcohol shall, before

start of production present administrators of excise duty on ethyl alcohol description and in the

duplicate drawing of the device. Manager excise duty on

ethyl alcohol shall be marked in the diagram places the seals and secured a copy of the

return to the manufacturer.



(5) it is prohibited to damage or delete located conclusions and intervene

to the layout of the production equipment. If the administrator makes the excise duty on

alcohol change in location of the conclusion, it shall be marked in the manner specified in paragraph 4.



(6) presented dokapy from growing burning, if the manufacturer does not intend to

further use, and the separated oil and waxes derived from the production of ethyl alcohol in

fruit distilleries, the manufacturer must invalidate the presence of official

person Manager of excise duty on ethyl alcohol, and in a way that lays down the detailed

prescription.



(7) Lutrové of water, the manufacturer must invalidate the manner prescribed by the

implementing regulation.



§ 7



The measurement of alcohol



(1) legal and natural persons producing and regulating alcohol are required to



and all made to measure and) separately refined alcohol type-


approved and verified meters ^ 6) which lays down detailed legal

Regulation and in the manner laid down in the implementing regulation,



(b)) in the event of a gauge collected produced alcohol to verified ^ 6) tanks

secured by the administrator of the excise duty on ethyl alcohol and measure in a way that

shall lay down the implementing regulation, the



(c) to detect the temperature of the flowing alcohol) of the meter in the manner prescribed

the implementing regulation,



(d)) when measuring the ethyl alcohol to comply with conditions that will allow the correct operation of

the gauge and the reliable detection of the produced quantity of alcohol; more conditions

for the location, seizure and use of the gauge and the procedure for the implementation of the

repairs and common editing gauge lays down detailed prescription.



(2) the administrator of the excise duty on ethyl alcohol checks the gauges in a way

laid down in the implementing regulation, and detects and calculates the produced

the quantities of alcohol within the time limits and in the manner which lays down detailed prescription.



(3) the administrator of the excise duty on ethyl alcohol weight measure carried out the test

the gauge to verify the correct operation of the measuring instrument by comparing

the amount calculated according to the volume of alcohol detected by the meter with the

the quantity of alcohol calculated according to established weight. Method of implementation

the weighting of specific tests and deadlines for the implementation thereof lays down detailed

legal prescription. If you weigh the measurement test of the difference observed is greater

than the derogation provided for in the implementing regulation, the administrator

the excise duty on ethyl alcohol measuring instrument out of operation, and this up to his new

a valid verification in accordance with the law on metrology ^ 6).



(4) Weight unit of measure for the test is not performed in the production distilleries.



§ 8



Refinement of ethyl alcohol



(1) a separate adjustments of the raw fruit distillate and recurring

rectification of fruit or other distillate can be done only on the basis of

to enable the administrator of the excise duty on ethyl alcohol, which permits at the same time determines the

way to provide the production equipment and the method of determining the quantity as follows

compensating the distillate.



(2) adjustments of the alcohol pursuant to paragraph 1, the administrator of the excise duty on ethyl alcohol

enables, if production facilities for the rectification is equipped with

the device, which can be used to control the raw materials used for rectification, and

the device, which prevents performance of the apparatus záparou (leaven).



(3) the regeneration of the spirit can only be done on the basis of the authorization manager

the excise duty on ethyl alcohol, which at the same time in the permit shall determine the conditions for

referred to a kind of regeneration and the method of determining the quantity recycled

ethyl alcohol.



§ 9



Denaturing of alcohol



(1) alcohol, with the exception of ethyl alcohol intended for vinegar making shall be denatured in the

the distillery or in a special distillery. The person in charge of the official administrator

the excise duty on ethyl alcohol must always be present; in the case that

the denaturant added continuously verifies the correct

implementation of continuous denaturation ways and within the time limits laid down

an implementing regulation.



(2) Alcohol destined for vinegar making shall be denatured in a vinegar manufacturer for

the presence of an official Manager of excise duty on ethyl alcohol. Administrator

the excise duty on ethyl alcohol shall determine the conditions of the denaturing.



(3) an operator must be denatured on the distillery or special

the distillery producing a record containing the following information:



and) the type, quantity and strength of the ethyl alcohol used to be denatured and

in the case of continuous denaturing, the type, quantity and strength of spirit in the

entry into the mixing device



b) type and quantity of the denaturation of the resource



(c)) status uzávěrách seals on containers in which alcohol is being transported, and

in the case of continuous denaturing, State seals on pipeline uzávěrách

the mixing device



(d) the type and quantity of alcohol) when the output of the mixing device

continuous denaturing,



e) status of the measuring instruments.



A record of the denaturing shall confirm the administrator of excise duty on ethyl alcohol.



(4) if it is done the denaturing shall be drawn up in accordance with paragraph 2, a record by

paragraph 3, the operator of octárna and endorse tax Manager

ethyl alcohol.



(5) any quantity of alcohol specified and applied to be denatured and

the denaturation of a resource of the specified and applied to be denatured must be

reliably measured, and one of the ways to measure the alcohol and

the denaturation of the resource laid down by implementing legislation.



§ 10



Denaturant



(1) the denaturant for ethyl alcohol denatured specifies

The Ministry of agriculture, in agreement with the Directorate-General of customs.



(2) types of denaturants, their minimum quantity and purpose of the

use denatured alcohol lays down detailed prescription. The Ministry of

agriculture can, in agreement with the Directorate-General of customs and

The Ministry of health in justified cases, permit the use of

Another endorsement of a resource or another minimum quantity

the denaturation of a resource than provided for in the implementing regulation, or the use of

provided for the denaturation of the resource for a different purpose.



(3) the denaturant for oddly methylated spirits may be

the operators of the distillery supplied by the buyer; in this case, the buyer is

the operator shall submit the sample denaturation distillery

the device and the certificate of its kind and concentration released by

Special Act. ^ 7)



§ 11



Types of alcohol



(1) alcohol may be put into circulation only in these basic types:



and synthetic)



1. refined,



2. anhydrous,



3. the technical,



b) sulphite,



c) fermentation



1. raw,



2. refined,



3. anhydrous,



4. fruit and other spirits,



d) oddly denatured



1. synthetic refined,



2. synthetic technical,



3. the fermentation,



e) denatured



1. synthetic,



2. the fermentation,



f) presented dokapy,



g) fusel oil.



(2) a more detailed breakdown of the basic species referred to in paragraph 1 and

their qualitative characters down detailed prescription.



§ 12



The marketing of ethyl alcohol into circulation



(1) Alcohol referred to in § 11 (1) 1 (b). a), b), c), (e). (d)), points 1 and 3

and (b). (f)) and products containing alcohol, exempted under

a special law, ^ 8) may be imported, purchased, removed

by ^ 9) on the basis of the contract work only on the basis of the authorisation to

the adoption and use of the alcohol tax exempt under the Act on

excise tax. This permit cannot be transferred to another person.



(2) the authorisation referred to in paragraph 1 for the oddly denatured alcohol, which is

denatured with petrol and designed for medical providers of health

the services that this alcohol demonstrably needs to provide

health services, is required only in cases specified in the implementing

provision.



(3) legal or natural persons indicating alcohol into free tax

circulation or accepting alcohol referred to in § 11 (1) 1 (b). a), b), c), (d))

points 1 and 3 and in point (a). (f)), unless it is exempt under a special

law, ^ 12) are required to detect the amount of ethyl alcohol, register referred to

into free tax circulation and alcohol enforcement and exhibit shipping and

the acceptance sheet in the manner and under the conditions which it lays down detailed legal

prescription.



section 13 of the



Restrictions on the manufacture, processing, use and marketing of alcohol circulation



(1) for the production, treatment and use of alcohol is prohibited



and mix each other alcohol fermentation), alcohol and ethyl alcohol synthetic, sulphite



(b) the use of alcohol, synthetic) alcohol, alcohol fermentation raw sulphite, spirit

leavened refined technical, ethyl alcohol anhydrous fermentation for the production of spirit drinks or

Food and medicines containing alcohol and products containing scheduled

types of alcohol into circulation,



(c)) use denatured alcohol for purposes other than those laid down in the implementing

prescription,



d) exclude the denaturant of denatured alcohol and alter

properties of denatured alcohol,



e) use for the production of ethyl alcohol denatured ethyl alcohol fermentation generally refined

gentle, alcohol fermentation and alcohol fermentation of Superfine-refined refined

Superfine-neutral or ethyl alcohol synthetic destilačně,



f) General denaturing of alcohol in truck tankers.



(2) it is prohibited to indicate alcohol



and fraudulently marked or) manner that evokes the danger

the likelihood of confusion, ^ 13)



(b)),



(c)) of unknown origin.



(3) for the manufacture of mixtures with mineral oil intended for the propulsion motors or

for the production of heat must be used alcohol fermentation alcohol anhydrous strangely

denatured alcohol for this purpose or anhydrous denatured and fermentation

must be made of the biodegradable part of products which

arose from the practice of agriculture, or from the operation of the industry

the processing industry, to agriculture.



(4) the production of spirits and alcoholic production průtahových macerátů, digerátů,

perkolátů and essences to stills can be performed only on the

with the permission of the administrator of the excise duty on ethyl alcohol, which in the permit

at the same time determines the way of ensuring the distillation equipment and, where appropriate, the method of

determining the quantity of alcohol in these products.



§ 14



Storage of alcohol



Alcohol may be stored only in calibrated ^ 6) tanks fitted with

a device that enables the reliable detection of the quantity of

ethyl alcohol.



§ 15



Inventory discovery and registration of ethyl alcohol



(1) the administrator of the excise duty on ethyl alcohol checks for alcohol, including amount of stocks

ethyl alcohol contained in the inventory of raw materials, semi-finished and finished products


in the manner prescribed by the implementing regulation, and for legal or

natural persons who



and alcohol produce or edit),



b) purchase or import alcohol exempt from excise duty, in accordance with

a special Act or this ^ 13a) alcohol only processed, with the exception of

ethyl alcohol provided for in § 11 (1) 1 (b). (e)), and (g)).



(2) legal or natural persons referred to in paragraph 1 shall be required to



and to keep a record about the production), receiving, inventory and issue of alcohol and the quantity

ethyl alcohol contained in the inventory of raw materials, semi-finished and finished products

in the manner prescribed by the implementing regulation, and this record conclude

in the manner and within the time limits, which specify the implementing regulation, the



(b) the records referred to in subparagraph (a))) kept for 10 years and closing

This evidence to submit to the administrators of the excise duty on lihuu to check in

time limits laid down in the implementing regulation,



(c) the closing date of registration), to determine the physical supply of alcohol.



(3) in determining the inventory of alcohol in accordance with paragraph 1, any difference between the

physical supply and supply of the area declared in the register referred to in paragraph 2

reduced by the amount of losses, up to the level of standards

losses of alcohol. Exemption from tax losses of alcohol under a special law ^ 12)

shall be subject to the direction of conclusive evidence, which is obviously the basis for

the calculation of the standard. In justified cases, the Ministry of

Agriculture, in agreement with the Directorate-General of customs to allow an exception to the

the implementing rules relating to the loss of alcohol standards.



section 16 of the



The obligation of notification



(1) legal or natural persons producing or regulating alcohol are

to notify administrators of the excise duty on ethyl alcohol



and) begin and end seasonal production, refining, rectification and

regeneration of ethyl alcohol, and no later than 15 days before the start, and within 15 days after the

termination of such activities,



(b) production of ethyl alcohol) for a period longer than 10 days, not later than three

days after each interruption,



c) malfunctions and defects on gauges or violation of the conclusion no later than the

the following working day after their findings,



(d) the loss of alcohol exceeding standards) losses of alcohol, no later than the following

working day after their discovery.



(2) legal or natural persons importing, selling or

equipment intended for the manufacture of the transferring or modifying alcohol are required to

to notify the Ministry of agriculture and local administrators of consumer

duty on ethyl alcohol within three days, name, surname and place of residence of the physical

the person or business name and address of the legal person to whom such

the device sold, or where the device has been moved.



§ 17



Misdemeanors



(1) a natural person has committed the offence by



and let yourself) to produce a larger amount of ethanol than is provided for in

section 4, paragraph 4. 6 or the ethanol in contradiction with the statement referred to in section 4, paragraph 4. 8

(a). (f)) does not remove within 3 months from the date of its manufacture,



(b)) neuskladní alcohol in calibrated tanks, under section 14,



(c) violate a condition for placing) of ethyl alcohol into circulation under section 12,



(d)) apply denatured alcohol for purposes other than those laid down in the implementing

legislation,



(e)) excreted denaturant of denatured alcohol and amends

its properties,



f) puts into circulation alcohol labeled deceptive manner or in a manner

the course of the likelihood of confusion,



g) puts into circulation or defective alcohol alcohol unknown origin



(h) violates the prohibition for production), modify, use and marketing of alcohol circulation

According to § 13 para. 1 (b). and)



I) produces průtahový distillate, alcoholic beverage digerát, perkolát macerate, or

the essence of the stills without the permission of the Manager of excise duty on

ethyl alcohol in accordance with § 13 para. 4, or



j) contrary to section 4 (4). 9



1. offers for sale or sells fruit spirit made cultivation

Tan, or



2. stored fruit spirit made cultivation Tan in the space,

in which the spirits are sold for personal use or for

other direct personal use of a natural person.



(2) a natural person as a person importing, selling or

equipment intended for the manufacture of the transferring or modifying alcohol commits

offence by that breach of the obligation of notification according to § 16 para. 2.



(3) a fine may be imposed for the offense



and the 500 000 CZK), if it is a misdemeanor pursuant to paragraph 1. and), (b)), j)

or paragraph 2,



(b)) to 1 000 000 CZK in the case of an offense referred to in paragraph 1 (b). I),



(c)) to 10 000 000 CZK in the case of an offense referred to in paragraph 1 (b). (d)), and (e)),



(d)) to $ 20 000 000, in the case of an offense referred to in paragraph 1 (b). (h)), or



(e)) for ten times the rates of excise duty laid down for the spirit

a special law ^ 3) and attributable to the quantity of alcohol contained in the

the product, if it is a misdemeanor referred to in paragraph 1 (b). (c)), f) and (g)).



(4) the Offence referred to in paragraph 1 (b). and you cannot discuss, if)

have elapsed since the perpetration of 2 years.



§ 17a



Administrative offences of legal entities and natural persons-entrepreneurs



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) contrary to section 4 (4). 9



1. offers for sale or sells fruit spirit made cultivation

Tan, or



2. stored fruit spirit made cultivation Tan in the space,

in which the spirits are sold for personal use or for

other direct personal use of a natural person,



(b)) neuskladní alcohol in calibrated tanks, under section 14,



(c) violate a condition for placing) of ethyl alcohol into circulation under section 12,



(d)) apply denatured alcohol for purposes other than those laid down in the implementing

legislation,



(e)) excreted denaturant of denatured alcohol and amends

its properties,



f) puts into circulation alcohol labeled deceptive manner or in a manner

the course of the likelihood of confusion,



g) puts into circulation or defective alcohol alcohol unknown origin, or



h) violates any of the prohibitions for the manufacture, modification, use and marketing of alcohol circulation

According to § 13 para. 1 (b). a) or (b)).



(2) a legal entity or individual entrepreneur as an operator

distillery of the administrative offense committed by



and not every case) seed burning the records referred to in paragraph 4 of the

paragraph. 10,



(b)) operating production facilities does not match the distillery

Description and diagram of the device, as it was attached to the application of

issue of permits to pěstitelskému burning according to § 4, paragraph 4. 1,



(c)) in the production of Fruit distillate mixed together raw material growers without

their written declaration of consent under section 4 (4). 8 (a). (e)), or



(d)) used to burning other materials than is provided for in section 4, paragraph 4. 4.



(3) a legal entity or individual entrepreneur as a person who manufactures

or regulating alcohol commits an administrative offense, by



and) breach of an obligation in the measurement of alcohol pursuant to § 7 para. 1 (b). and) or (b)),



b) breach of an obligation in the measurement of alcohol pursuant to § 7 para. 1 (b). c) or (d)),



(c) breach of the obligation of notification) pursuant to § 16 para. 1 (b). a) to (d)),



d) fails to comply with a condition for the production of alcohol under section 5 or prohibition of the manufacture,

the adjustment, the use and the marketing of ethyl alcohol into circulation according to § 13 para. 4,



e) breach of an obligation imposed in § 13 para. 5,



f) violates any of the condition for denaturing alcohol in accordance with § 9 para. 1 and 2,



g) uses for methylated spirits denaturant supplied

the buyer, without from the buyer took over the sample denaturation

the device and the certificate of its kind and concentration released by

a special law ^ 7), or



h) produces průtahový distillate, alcoholic beverage digerát, perkolát macerate, or

the essence of the stills without the permission of the Manager of excise duty on

ethyl alcohol in accordance with § 13 para. 4.



(4) a legal entity or individual entrepreneur as a person referred to in section

15 paragraph 1. 1 committing an administrative offense, by



and does not, and does not register) pursuant to § 15 para. 2 (a). and)



(b)) or does not submit the administrators will not keep the excise duty on ethyl alcohol records

under § 15 para. 2 (a). (b)), or



(c) at the date of closing) does not detect evidence of a physical stockpile of alcohol.



(5) a legal entity or individual entrepreneur as a person importing,

the seller or equipment intended for the manufacture of the transferring or editing

alcohol commits an administrative offense by that breach of the obligation of notification

According to § 16 para. 2.



(6) a legal entity or individual entrepreneur as an operator

the distillery or a special distillery of the administrative offense committed by

not produced a record of denaturing alcohol in accordance with § 9 para. 3 (b). a) to (e)).



(7) the legal entity or individual entrepreneur as an operator

the distillery or a special distillery of the administrative offense committed by

breach of an obligation to measure quantities of alcohol or the endorsement of the resource

specified and applied to be denatured in accordance with § 9 para. 5.



(8) For administrative offence shall be fined



and the 100 000 CZK), in the case of an administrative offence referred to in paragraph 1 (b). and)

paragraph 2 (a). a) or in paragraph 6,



(b)) to 500 000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (b)),

paragraph 2 (a). b), c) and (d)), paragraph 3 (b). (b)), and (c)) or of paragraphs 4

and (5),



(c)) to $ 1 000 000 in the case of an administrative offence under paragraph 3 (b). (f)), and

h) or paragraph 7,



(d)) to $ 10 000 000 in the case of an administrative offence referred to in paragraph 1 (b). (d))

and (e)), or to paragraph 3 (a). (d)), e) and (g)),



(e) to 20 000 000 Czk), in the case of an administrative offence referred to in paragraph 1 (b). (h))

or paragraph 3 (b). a), or



(f)) to a maximum of ten times the rates of excise duty laid down for the spirit


a special law ^ 3) and attributable to the quantity of alcohol contained in the

the product, in the case of an administrative offence referred to in paragraph 1 (b). (c)), f) and (g)).



section 17b



Provisions common to administrative offences



(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) 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.



(3) the liability of a legal person for an administrative offense shall cease, if the

administrative authority about him has not initiated proceedings within one year, which

learned, but no later than three years from the day when it was committed.



(4) The liability for the acts, which took place in the business

person ^ 14) or in direct connection with the applicable provisions of the Act

on the liability of legal persons and sanctions.



(5) the Offences referred to in § 17 paragraph 2. 1 (b). f) and (g)) and the administrative offences

legal persons under section 17a. 1 (b). f) and (g)) be dealt with in the first

the degree of the State agricultural and food inspection authority (hereinafter referred to as

"The inspection") ^ 3). Other offences and administrative offences of legal persons in

the first instance dealt with the administrative authority, that is the administrator of consumer

duty on ethyl alcohol.



(6) the authority which levied the fine it imposed.



(7) the fines are State budget revenue.



PART TWO



ADDITIONS TO LAW NO. 455/1991 Coll., on TRADES

(TRADE ACT), AS AMENDED



section 18



Act No. 455/1991 Coll., on trades (Trade Act),

as amended by Act No. 234/1992 Coll., Act of the Czech National Council No. 591/1992

Coll., Act No. 600/1992 Coll., Act No. 273/1993 Coll., Act No. 303/1993

Coll., Act No. 38/1994 Coll., Act No. 42/1994 Coll., Act No. 133/1994

Coll., Act No. 200/1994 Coll., Act No. 237/1995 Coll., Act No. 288/1995

Coll., Act No. 94/1996 Coll., Act No. 95/1996 Coll., Act No. 147/1996

Coll., Act No. 19/1997 Coll. and Act No. 49/1997 Coll., shall be supplemented as follows:



In annex No. 3 FRANCHISED BUSINESS with Group # 314: the rest at the end of

supplemented as follows:

1 2 3 4 5

-----------------------------------------------------------------------------------------------------------------------------

"Production and adjustment of fermented alcohol and higher education) Ministry of agriculture law No. 61/1997 Coll.

(with the exception of fruit spirits in the food of the spirit and of the change and

obtained first Tan) technology, chemistry, additions to law No.

Agriculture, medicine, 455/1991 Coll.,

Pharmacy or veterinary trade

medicine or business

b) secondary education (Trade Act)

in the field of food technology, as amended

Chemistry, agriculture, or in the field of law, and the law

pharmacy technician topped by no. 586/1992 Coll.,

GCSE and on excise duties,

3 years experience as amended

legislation (law on

ethyl alcohol)



Manufacture and adjustment of higher education) and the Ministry of industry, the law No. 61/1997.

sulfitového or alcohol in chemistry or and trade

synthetic b) secondary education

in the field of chemistry topped by

GCSE and

3 years experience



PART THREE



CHANGE and the addition of the CZECH NATIONAL COUNCIL ACT No. 586/1992 Coll., on the

EXCISE TAX ACT, AS AMENDED



§ 19



cancelled



PART FOUR



COMMON, TRANSITIONAL AND FINAL PROVISIONS



section 20



Relationship to the administrative procedure code and tax regulations



(1) On making a decision of the Ministry of agriculture under § 15 para. 3, the

by administrative order. ^ 16)



(2) in the exercise of competence under this Act, the administrator shall proceed

the excise duty on ethyl alcohol, according to the tax code, with the exception of administrative management

offences.



section 21



Powers of execution



(1) the Ministry of agriculture shall issue a decree, in agreement with the Ministry of

industry and trade



and) technical requirements for manufacturing facilities, special

the distillery, the equipment for storage of alcohol, mixing device for continuous

denaturation and the requirements for their arrangements,



(b)) methods of determining the volume of a volumetric concentration and method

calculations of the amount of alcohol, expressed in units of measurement,



c) kinds of denaturants, methods of their measurement, their

the minimum quantity and purpose of the use of denatured alcohol,



d) subdivision of the basic kinds of alcohol and their qualitative

characters, including methods for their determination,



(e) the loss of alcohol) standards.



(2) the Ministry of Finance shall lay down by Decree



and) the manner and technical conditions to ensure the production equipment

a distillery and a special Distillery,



(b) depreciation method and spills) dokapů from burning and growing

some of the waste products generated from the manufacture of ethyl alcohol in fruit

distilleries



(c) method of depreciation of lutrových water),



d) way of measuring and recording of alcohol flowing through the meter and the temperature

How to measure alcohol in the event of a measuring instrument,



(e)) system and gauge types, terms of their location, to ensure

use the procedure for making corrections, normal editing, how to

the implementation of the test gauge of measure and weight when checking gauge



(f)) and the time limits in determining method and calculating the quantities produced

ethyl alcohol,



(g)) the method and technical terms, the method of ascertaining the amount of evidence and

packing and taking-over certificate issuance at the time and acceptance

ethyl alcohol,



h) inventory of alcohol detection method



I) record-keeping method on production, income, stocks and the issue of alcohol and about

the quantity of alcohol contained in the inventory, including the method of rounding

the quantity of alcohol in units of measurement, the method and time limit for the conclusion of

the register and the registration closing date for submission to the Customs authorities,



j) procedure in the sale or importation of oddly denatured alcohol

denatured with petrol and intended for medical providers

health services,



k) ways and deadlines for verification of the correct application of the continuous

denaturing of alcohol.



section 22



Transitional provisions



(1) legal or natural persons authorised to produce ethyl alcohol in accordance with the laws of the

existing before the effective date of this Act may continue in this activity

for a period of one year from the date when the law becomes effective. After the expiry of the

This period under the former legislation, permission to cease to exist.



(2) a permit to pick or putting into circulation of ethyl alcohol issued pursuant to

the rules in force before the effective date of this Act shall remain in force until

until the expiry of the period for which it was issued.



Article 23 of the



Regulation (EEC)



Shall be deleted:



1. articles 6 and 7 of Act No. 63/1950 Coll., on the adjustment of the management of tobacco, salt

and alcohol and on the abolition of monopolies, the Government financial



2. section 76 of the Czech National Council Act No. 337/1992 Coll., on administration of taxes and

fees,



3. The Federal Ministry of agriculture Decree No. 16/1972 Coll.

management of alcohol, as amended by Decree of the Federal Ministry of

holding no 66/1991 Coll.,



4. The Federal Ministry of finance Decree No. 17/1972, Coll., on the control of

production and circulation of ethyl alcohol, as amended by Decree of the Ministry of finance regulation No 193/1993

Coll. and Decree of the Ministry of Finance No. 7/1994 Coll.



5. the Decree of the Ministry of agriculture and food of the Czech Socialist

No. 76/1988 Coll., on the growing burning fruits.



section 24



The effectiveness of the



This Act shall take effect on 1 January 2000. July 1997.



Zeman in r.



Havel, v. r.



Klaus r.



Selected provisions of the novel



Article. VI of Act No. 37/2008 Sb.



Transitional provision



The operators of the distilleries and operators of special distilleries performing

continuous denaturing alcohol in accordance with Act No. 63/1997 Coll., as amended by

effective until the date of entry into force of this Act, the production facilities

and devices for the adjustment of ethyl alcohol, which will use the chrysalis

According to § 5 para. 7 of Act No. 61/1997 Coll., in the version in force from the date of

entry into force of this Act, are required to apply to the Customs Office of

ensure that these seals of the Customs Office referred to in the device § 5 para. 7

Act No. 62/1997 Coll., in the version in force from the date of entry into force of this

of the Act, within 15 days from the date of entry into force of this Act.



1) § 128 to 132 of the law No. 13/1993 Coll., the Customs Act, as amended by law

No. 35/1993.



1A) section 16 of Act No. 335/1997 Coll., as amended by Decree No 45/2000 Sb.



2) Act No 455/1991 Coll., on trades (trade licensing

Act), as amended.



2A) § 52 para. 1 of Act No. 455/1991 Coll., as amended by Act No. 288/1995

SB.



2 c) Act No. 575/1991 Coll., on professional offices, as

amended.



2D) section 27 para. 2 of Act No. 455/1991 Coll., as amended by Act No. 356/1999

SB.



3) section 70 of Act No. 356/2003 SB., on excise duties.




4A) section 13 of Act No. 1/1992 Coll. on wages, remuneration for work stand-by and

of average earnings.



5) § 11 (1) 3 of 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., Act No. 1/2002 Coll., Act No.

309/2002 Coll. and Act No. 356/2003 Coll.



6) Act No. 506/1990 Coll., on weights and measures, as amended.



6a) Schedule 2 of Decree No. 145/1997 Coll., on technical requirements for

production, storage and processing of ethyl alcohol, as amended.



7) section 10 of Act No. 22/1997 Coll., on technical requirements for products and on the

amendments to certain laws.



8) § 71 para. 1 (b). a), d) and (f)) of Act No. 356/2003 Coll.



9) § 3 (b). I) of Act No. 356/2003 Coll.



12) Act No. 356/2003 Coll.



13) Act No. 634/1992 Coll. on consumer protection, as amended

regulations.



13A) § 71 para. 1 (b). and), c), (d)), f) and (g)) of Act No. 356/2003 Coll.



14) § 2 (2). 2 of the commercial code.



15) Law No 146/2002 Coll., on the State agricultural and food

inspection, as amended.



15B) Decree No 229/2004 Coll., laying down the requirements on fuel

mass for the operation of vehicles on the road and how to monitor and

monitoring of their quality.



16) Act No. 71/1967 Coll., on administrative proceedings (administrative code).