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).