On Mandatory Labeling Of Spirits And Amending The Law On Income Tax

Original Language Title: On Mandatory Labeling Of Spirits And Amending The Law On Income Tax

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=58698&nr=676~2F2004~20Sb.&ft=txt

676/2004 Sb.



LAW



of 9 June. December 2004



on the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll., on income-tax

income, as amended



Change: 545/2005 Coll.



Change: 310/2006 Sb.



Modified: 296/2007 Sb.



Change: 124/2008 Sb.



Change: 289/2009 Sb.



Change: 59/2010 Sb.



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



Change: 307/Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



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TITLE I OF THE



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§ 1



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§ 2



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TITLE II



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§ 3



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§ 4



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§ 5



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§ 6



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TITLE III



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§ 7



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§ 8



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§ 9



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TITLE IV



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§ 10



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§ 11



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§ 12



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section 13 of the



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§ 14



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§ 15



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TITLE V OF THE



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section 16 of the



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§ 17



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section 18



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TITLE VI OF THE



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§ 19



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section 20



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section 21



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section 22



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Article 23 of the



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section 24



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§ 25



section 26



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section 27 of the



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section 28



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section 29



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section 30



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TITLE VII



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section 31



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§ 32



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Article. (II)



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§ 33



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PART TWO



Amendment of the Act on income taxes



§ 34



In section 24 of Act No. 586/1992 Coll., on income taxes, as amended by Act No.

157/1993 Coll., Act No. 323/1993 Coll., Act No. 85/1994 Coll., Act No.

259/1994 Coll., Act No. 87/1995 Coll., Act No. 152/1995 Coll., Act No.

248/1995 Coll., Act No. 314/1996 Coll., Act No. 151/1997 Coll., Act No.

168/1998 Coll., Act No. 333/1998 Coll., Constitutional Court

published under no. 3/2000 Coll., Act No. 27/2000 Coll., Act No.

72/2000 Coll., Act No. 100/2000 Coll., Act No. 132/2000 Coll., Act No.

241/2000 Coll., Act No. 340/2000 Coll., Act No. 492/2000 Coll., Act No.

260/2002 Coll., Act No. 575/2002 Coll., Act No. 441/2003 Coll., Act No.

280/2004 Coll., Act No. 435/2004 Coll. and Act No. 669/2004 Coll., on the

the end of paragraph 2, the period is replaced by a comma and the following letter zt)

that including footnote No. 106):



"zt) entry price of a labeling device for compulsory labelling of alcohol by

a special legal regulation, ^ 106) if the manufacturer or importer of alcohol

unless the labelling equipment depreciation according to § 26 to 33.



106) Law No 676/2004 Coll., on the compulsory labelling of alcohol and on the amendment of Act No.

586/1992 Coll., on income taxes, as amended. ".



PART THREE



The EFFECTIVENESS of the



§ 35



This Act shall take effect on 1 January 2000. July 2005, with the exception of

the provisions of § 34, which shall take effect on the date of its publication.



Fort Worth Star Telegram in r.



Klaus r.



Gross v. r.



1) § 2 (2). 1 (b). and Act No. 61)/1997 Coll., on alcohol and about the change and

additions to law No. 455/1991 Coll., on trades

(Trade Act), as subsequently amended, and Act No.

586/1992 Coll., of the Excise Tax Act, as amended,

(law on alcohol).



2) of Council Regulation (EEC) No 2658/87 of 23 July. July 1987 on the tariff and

statistical nomenclature and on the common customs tariff, as amended by

Regulation No 3528/89, Regulation No 3845/89 of Regulation No 2913/92, regulation

No 1969/93, Regulation No 254/2000, Regulation No 1228/2000, Regulation No.

1264/2000, Regulation No 2388/2000, Regulation No 2559/2000, Regulation No.

1229/2001, Regulation No 1230/2001, Regulation No 1776/2001, Regulation No.

1777/2001, Regulation No 1783/2001 and Regulation No 2031/2001.



2A) § 3 (b). g) Act No. 353/2003 SB., on the Excise Tax Act, as amended by

amended.



2B) § 3 (b). (d)) of the Act No. 353/2003 SB., as amended.



3) articles 166-182 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October

1992 establishing the Community customs code, as amended by Regulation No.

82/97, Regulation No 955/99 and Regulation No 2700/2000.



4) Act No. 356/2003 Coll., of the Excise Tax Act, as amended

regulations.



5) Trade Act, as amended.



6) § 3 (b). f) Act No. 353/2003 SB., as amended.



7) article 59 paragraph 2. 2 and article. 82 of Council Regulation (EEC) No 2913/92 of 12 October 1992.

October 1992, establishing the Community customs code, as amended by

Regulation No 82/97, Regulation No 955/99 and Regulation No 2700/2000.



8) § 3 (b). h) Act No. 353/2003 SB., as amended.



9) Commission Regulation (EEC) No 2454/93 of 2 July 1993. July 1993 laying

Council Regulation (EEC) No 2913/92 establishing the Community customs code

The community.



10) § 3 (b). e) Act No. 353/2003 SB., as amended.



11) Law No. 61/1997 Coll., as amended.



12) Act No. 326/1999 SB. on residence of aliens in the territory of the Czech Republic and

amending certain laws, as amended.



13) Act No. 266/1994 Coll., on criminal records, as amended

regulations.



14) § 57 and 58 of the Trade Act.



15) Act No. 553/1991 Coll. on State control, as amended

regulations.



16) section 16 of Act No. 337/1992 Coll., on administration of taxes and fees, as amended by

amended.



17) Act No. 219/2000 Coll., on the Czech Republic and its assets

in legal relations, as amended.



18) § 2 (2). 2 of the commercial code.



20) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by

amended.