Statistics On Exports, Imports And The Communication Of Data On Trade Between The Czech Republic And Ec

Original Language Title: statistika vývozu, dovozu a sdělování údajů o obchodu mezi ČR a ES

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=60124&nr=201~2F2005~20Sb.&ft=txt

201/2005 Sb.



DECREE



of 18 May. May 2005



on the statistics of the exported and imported goods and the method of communicating

trade between the Czech Republic and the other Member States of the European

Community



563/2006: Sb.



393/2008: Sb.



317/2010: Sb.



The Czech Statistical Office and the Ministry of Finance shall determine under section 319 para.

2 and 6 of law No. 13/1993 Coll., the Customs Act, as amended by Act No. 1/2002 Coll.

and Act No. 187/2004 Coll.:



§ 1



This Decree regulates the



and) further to the directly applicable European Community regulation ^ 1)

(hereinafter referred to as "the community") the details of the document for statistical purposes,

as well as the range of data for the statistics on imported and exported

the goods in respect of trade with third countries,



(b)) following the directly applicable Community provision ^ 2) way

the information for the Intrastat system ^ 2a) of the item that was sent to the

another Member State of the community or it was taken,



c) further to the directly applicable Community provision ^ 2) document

used for the communication of data on trade between Member States.



§ 2



In the document for statistical purposes shall show the information set out in annex No.

1, even if it is below the statistical threshold ^ 3).



§ 3



(1) a natural or legal person liable to value added tax ^ 5)

or identified for value added tax in the Czech Republic ^ 5a)

which is responsible for providing information according to the regulation of the European

Parliament and of the Council on Community statistics relating to trade between

členskýni States ^ 6) (hereinafter referred to as "a party"), passes the data on

sent or received goods not for customs or fiscal purposes

declared on the single administrative document, the Customs Office on the statement for

If Intrastat reporting threshold set reaches separately for

send and receipt of the goods. How to achieve the Sweller and above

their values for reporting are given in annex 2 to this

the Decree.



(2) the information for the Intrastat provides the party from

the reference period ^ 7), which is



a) calendar month of dispatch or arrival of the goods, in which the party responsible for

the unit has reached the threshold for reporting until the end of the following

calendar year or until the date of expiry of the tax

identification number for value added tax in the United

Republic, or



b) calendar month following the month of dispatch or arrival of the goods,

If it is the same as the month in which was established the intelligence unit

the obligation to admit the implementation of delivery of the goods to another Member State

Community ^ 7a) or admit the value added tax upon acquisition of goods

from such a State of ^ 8).



(3) to the financial statements for the Intrastat information shall be given about the uploaded or taken

goods, regardless of the fact whether the business transaction in which goods

provably exceeds the border of the Czech Republic, the

carried out with a person registered or unregistered tax

the added value.



§ 4



(1) the formalities for entering data into the reporting for Intrastat are listed in

Annex No. 3 to this notice.



(2) in the absence of the reference period for any send or receive

goods should be included in the report for Intrastat data after

the achievement of any of the thresholds for reporting set out in point 1 of the annex

No 2 to this Decree, shall notify this fact to the reporting agent

the Customs Office in the statement for the Intrastat indicated in the program

applications such as negative reports, which shall be made separately for

received and sent separately for the goods.



(3) following a single threshold for reporting with the assumption that, in the

the same calendar year to any other dispatch or acceptance of the goods

does not take place, the negative report is not made out. For a one off achievement

the threshold for reporting is regarded as the dispatch or arrival of a few

product shipments during the reference period of not more than two, if

goods in them to form one complete shipment, or is a component

Once the goods supplied or distributed the consignment of goods. If there is a

against the assumptions from the recognition of a single send or receive

goods to the end of the year to further send or receive goods, provides

the party the prescribed information to Intrastat according to the provisions of §

3 or in accordance with paragraph 2, starting with the reference period, in which the

unforeseen took place of dispatch or arrival of goods.



§ 5



(1) statements for Intrastat shall be forwarded to the Customs Office ^ 9) electronically

way, published on the official Board of the customs administration of the Czech Republic. In

paper on the forms, specimens of which are given in annex No.

4 to this Decree, may pass for Intrastat declarations to the Customs authorities

only in cases in which the party has sent

or acceptance of the goods after a single threshold for reporting and

at the same time any other information to Intrastat in the Intrastat statement

does not pass.



(2) statements for Intrastat transmitted in electronic form are sent to the

the Customs Office no later than the 12th working day of the month following the

the reference period. Intrastat statements in paper form passes

the party or its representative at the Office so that it is

received no later than the tenth working day of the month following the

the reference period. Data files for Intrastat statements to be passed to

by electronic means, a copy of these reports and copies of the statements for Intrastat in

the party's paper keeps for 2 years from the end of

the deadline for submitting them to the Customs Office.



§ 6



The Customs Office which shall be transmitted to the party responsible for Intrastat reports

in writing, without delay, the unit announces the change of its business or

the name, address or tax identification numbers, and its cancellation, termination of

or conversion of ^ 10) and time limit set for the transmission of the first statement also

each establishment of the obligation to report data for Intrastat in order to achieve

the threshold for reporting for both sent and received the goods.



§ 7



(1) for the specific types and movements of goods laid down in a separate legal

provision of Community law, ^ 11) for the processing of data in the financial statements for the

Intrastat apply the rules which are set out in annex 5 to this

the notice, together with the options of a simplified provision of information on

each transaction sent and received items of low value ^ 12)

and the route of administration of information on the movement of controlled goods listed

in Appendix 2 to this Decree, in part I. "way to reach the thresholds for

reporting and their amount "in paragraphs 4 and 5, and in section II. "The list of

watched items ".



(2) the dispatch or arrival of the selected items listed in the

specific Community legislation) ^ 13 to report to Intrastat

do not show. Advertising materials are advertising and promotional items

under special legislation.



§ 8



How to make corrections of inaccurate or incorrect data in the statement for the

After his surrender the Intrastat at the Office is set out in annex No 6 to

This Decree.



Transitional provisions and cancellation



§ 9



The forms to be used for Intrastat statements before the entry into force of this

the decree can be used until the end of 2010. The processing of data in them

shall be governed by the provisions of this Ordinance.



§ 10



When you copy and corrections for Intrastat statements for the reference period

before the effective date of this Ordinance shall be treated in accordance with the existing laws,

regulations.



§ 11



Repeals the Decree 200/2004 Coll., concerning statistics on the balanced and

the imported goods and the method of communication of information on trade between the Czech

Republic and the other Member States of the European communities.



§ 12



The effectiveness of the



This Decree shall enter into force on 1 January 2000. July 2005.



President:



Ing. Fischer, CSc in r.



Minister:



Mgr. Sobotka in r.



Annex 1



I. REQUIREMENTS DOCUMENT FOR THE STATISTICAL PURPOSES FOR EXPORT OR DISPATCH,

RE-EXPORTS AND OUTWARD PROCESSING



Box 24: nature of trade



1. in the left side of the window marked in bold type box lists

the one-digit numeric code of the nature of the transaction from the column and list of codes

laid down by the directly applicable European Union law ^ 15).



Box 46: statistical value



2. Notes the statistical value ^ 16) goods in whole Czech Crowns

rounded up. For the conversion of the values expressed in the

foreign currency to Czech Crown is used, the exchange rate used to

calculation of customs value specified by the directly applicable European legislation

Union ^ 17).



3. for the goods for which the supplier is not required to cover, but

on the contrary, the customer paid for them (for example, when exporting waste),

instead of the statistical value lists in section 46 the number "0".



4. the re-exportation of the goods, including which was located in the United

Republic for the purpose of financial leasing, the statistical value

the same as the one that was reported on importation of these goods. The statistical

the value of exported goods back after their customs inward processing

the procedure, if the goods has not passed any of the processing


of operations corresponds to the statistical value of such goods upon importation.



5. the statistical value of goods exported in substitution for goods of the same

the nature and implementation of equal statistical value declared on export

the replaced goods.



6. For exported goods supplied with the fitting for the statistical value

It considers only the value of the goods themselves without the price for installation and cost

United.



7. the statistical value of exported goods, which contains information and is

their medium, such as floppy disk, magnetic tape, film, plan,

the videotape, CD-ROM, DVD, memory card, memory disk or portable

the hard disk will be determined on the basis of the total cost of the goods, i.e..

costs for the carrier and the information it carries.



II. THE ELEMENTS OF THE DOCUMENT FOR STATISTICAL PURPOSES FOR THE RELEASE FOR FREE

CIRCULATION, INWARD PROCESSING, TEMPORARY ADMISSION AND

PROCESSING UNDER CUSTOMS CONTROL



Box 24: nature of trade



8. as indicated in bold in the left side of the window box for lists

the one-digit numeric code of the nature of the transaction from the column and list of codes

laid down by the directly applicable European Union law ^ 15).



Box 46: statistical value



9. Notes the statistical value ^ 16) goods in whole Czech Crowns

rounded up. For the conversion of the values expressed in the

foreign currency to Czech Crown is used, the exchange rate used to

calculation of customs value specified by the directly applicable European legislation

Union ^ 17).



10. for the goods for which the supplier is not required to cover, but

on the contrary, the customer paid for them (for example, when the import of waste),

instead of the statistical value lists in section 46 the number "0".



11. When the import of goods, including which was located in the

abroad for the purpose of financial leasing, the statistical value

the same as the one that was reported on the export of such goods. The statistical

the value of the goods imported from the customs procedure

the procedure, if the goods has not passed any of the processing

of operations corresponds to the statistical value of such goods when sold for export.



12. the statistical value of goods imported in return for goods of the same

the nature and implementation of equal statistical value at importation

the replaced goods.



13. For imported goods supplied with the fitting for the statistical value

It considers only the value of the goods themselves without the price for installation and cost

United.



14. the statistical value of imported goods, which contains information and is

their medium, such as floppy disk, magnetic tape, film,

plan, videotape, CD-ROM, DVD, memory card, memory disk, or

portable hard drive is determined based on the total cost of the goods,

i.e.. costs for the carrier and the information it carries.



Annex 2



the title launched



I. METHOD OF REACHING THE THRESHOLDS FOR REPORTING AND



1. the party draws up and submits for Intrastat separately

send statements and declarations of acceptance of the goods separately, starting with the

the reference period, in which from the beginning of the calendar year or from the date of

the date of allocation of a new tax identification number during

calendar year, the total value of goods sent to the other Member

States of the community has reached the threshold for reporting in the amount of 8 000 000 CZK

or in which from the beginning of the calendar year or from the date of allotment of the new

tax identification number during a calendar year the total

the value of the items received from other Member States of the community have reached

the threshold for reporting in the amount of 8 000 000 CZK.



2. the party follows the fact that reaches the thresholds for

the reporting referred to in the previous point, separately. For the determination of the amount of the

These thresholds is crucial, the total value of outgoing or incoming

the goods, which would be referred to as the invoiced value in the financial statements for the

Intrastat (the "statement") in cases where a party has

obligation to provide information to Intrastat. Values from which

the total value for the determination of the threshold for reporting, you can

recalculated to CZK according to the exchange rates used for

accounting ^ 18), for the return of value added tax, the exemption

from this tax ^ 19) or for calculating the customs value by directly

the applicable Community rules ^ 16).



3. data on goods sent or received in the months prior to the

the month in which the reporting threshold has been reached, for Intrastat

do not show.



4. the party that does not show data for Intrastat, because

did not reach the threshold for the reporting of goods sent as provided for in point 1,

in the course of the reference period, it sends the goods referred to under code

the combined nomenclature ^ 20) starting one of the headings 2710, 2711,

2712, 2713, 2715, under the code of the combined nomenclature 29091910, 34031990

or goods listed in part II. of this annex, with a total value

in excess of 100 000 Eur, showing the details of the goods in the same way,

as sending different goods after reaching the threshold for reporting. In The Statement Of

information provided, including the special two-digit number of the statistical

character, in this case referred to as a special kind of or movement of goods

the code "BD" and does the threshold for reporting

provided for in point 1. The conditions for the transmission of data set out in annex

# 5 of this Ordinance.



5. the party which does not show data for Intrastat, because

did not reach the threshold for the reporting of goods received as provided for in paragraph 1, and

in the course of the reference period shall take goods referred to under code

the combined nomenclature ^ 20) starting one of the headings 2710, 2711,

2712, 2713, 2715, under the code of the combined nomenclature 29091910, 34031990

or goods listed in part II. of this annex, with a total value

in excess of 100 000 Eur, showing the details of the goods in the same way,

as the adoption of other goods after reaching the threshold for reporting. In The Statement Of

information provided, including the special two-digit number of the statistical

character, in this case referred to as a special kind of or movement of goods

the code "BD" and does the threshold for reporting

provided for in point 1. The conditions for the transmission of data set out in annex

# 5 of this Ordinance.



II. LIST OF CONTROLLED GOODS

Code and name of the item code and name the reference Statistics

the combined nomenclature ^ 20) type of goods

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

Chapter 22



22071000

Undenatured ethyl alcohol

with an alcoholic strength of 80% vol or higher

10 Undenatured ethyl alcohol content

alcohol of 80% vol. or more for

the production of fuels for propulsion engines



90 Undenatured ethyl alcohol content

alcohol of 80% vol. or more for

uses other than for the manufacture of mixtures

fuels for propulsion engines

22072000

Ethyl alcohol and spirits,

denatured,

with any alcohol content 10 ethyl alcohol and spirits,

denatured, of any content

alcohol for production of fuels for

propulsion engines

90 ethyl alcohol and spirits,

denatured, of any content

alcohol for uses other than for

the production of fuels for propulsion engines



Chapter 27



27101121

Lacquer petrol (White spirit) 10 Lacquer petrol as a component for

the production of motor gasoline

20 white spirit of petrol as a component for

the production of diesel fuel

90 Lacquer petrol for other použitínež

as a component for the manufacture of motor

fuels

27101125

Special spirits, other

10 Petrol special, the other as

component for the manufacture of motor

petrol

20 Petrol special, the other as

component for the production of motorovénafty

90 Petrol special, the other for other

use than as a component for

the production of motor fuels

27101141

Motor gasoline, other

a lead content not exceeding 0.013

g/l,

with an octane number (OČVM) of less than

motor gasoline 95 10 others with the content

lead in 0.013 g/l,

with an octane number 95 without additives

20 petrol other content

lead in 0.013 g/l,

with an octane number 95 with additives

against the hammering of the valves

27101190

Other light oils 10 Other light oils such as component

for the production of motor gasoline

20 other light oils such as component

for the production of diesel fuel

90 Other light oils for other use


than as a component for the production of

motor fuels

27101929

Medium oil for other purposes, other

10 medium oils to drive or the production of

fuels for propulsion engines

20 medium oils for the production of teplabez

regardless of the method of heat consumption

91 medium oils with functional

99 ingredients ^ 21)

Medium oils for other použitínež

for propulsion, the production of motor fuels

or the production of heat



27101941

Heavy oil gas,

for other purposes, the sulphur content of

to 0.05% by weight of 30 heavy oil gas for výrobutepla

regardless of how the consumption of heat,

the sulphur content of 0.05% by weight of the

51 heavy oil gas for the drive or

the production of fuels for the propulsion of the engines,

the sulphur content of 0.05% by weight of the

91 heavy oil gas with functional

ingredients ^ 21), the sulphur content of 0.05% of the

by weight

99 heavy oil gas for jinépoužití

than for the drive, motor

fuel or the production of heat, the sulphur content of

to 0.05% by weight

27101945

Heavy oil gas,

for other purposes, the sulphur content of

over 0.05, but not exceeding

0.2% by weight of 30 heavy oil gas for výrobutepla

regardless of how the consumption of heat,

sulphur content of 0.05, but

51 not exceeding 0.2% by weight

Heavy gas oil for výrobusměsí

fuels for the propulsion of the engines, the sulphur content of

91, but not exceeding 0.2 0.05%

by weight

99 heavy oil gas with functional

ingredients ^ 21), sulphur content of 0.05,

but not exceeding 0.2% by weight

Heavy gas oil for another use of the

than for the production of motor fuels, or

the production of heat, the sulphur content of 0.05,

but not exceeding 0.2% by weight

27101949

Heavy oil gas,

for other purposes, the sulphur content of

above 0.2% by weight of 30 heavy oil gas for výrobutepla

regardless of how the consumption of heat,

sulphur content of 0.2% by weight

51 heavy oil gas for výrobusměsí

fuels for propulsion engines, sulphur content

above 0.2% by weight of 91

Heavy oil gas with functional

ingredients ^ 21), sulphur content of 0.2%

99 by weight

Heavy gas oil for another use of the

than for the production of motor fuels, or

the production of heat, the sulphur content of 0.2%

by weight

27101961

Heavy oil heating, for other

purposes, the sulphur content to 1%

weight of 10 heavy oil heating for heat production,

the sulphur content to 1% by weight

90 Heavy heating oil for another use of the

than for heat production, sulphur content to 1

% by weight



27101963

Heavy oil heating, for other

purposes, with a sulphur content over 1%,

but not exceeding

2% of 10 heavy oil heating for heat production,

with a sulphur content over 1%, but not exceeding

2% by weight

90 Heavy heating oil for another use of the

than for the production of heat, the sulphur content of

1%, but not exceeding 2%

by weight

27101965

Heavy heating oil,

for other purposes, the sulphur content of

above 2%, but not exceeding

2.8% by weight 10 heavy oil heating for heat production,

sulphur content above 2%, but not exceeding

2.8% by weight

90 Heavy heating oil for another use of the

than for the production of heat, the sulphur content of

2%, but not exceeding 2.8%

by weight

27101969

Heavy heating oil,

for other purposes, the sulphur content of

over 2.8% by weight 10 heavy oil heating for heat production,

sulphur content of 2.8% by weight

90 Heavy heating oil for another use of the

than for the production of heat, the sulphur content of

2.8% by weight



27101981

Motor oil,

lubricating oils for compressors,

lubricating oils for turbines 11 motor oil automobile

12 air engine oils

20 motor oil; No

automotive, aviation

30 lubricating oils for refrigeration compressors

40 lubricating oil for gas and air

compressors

50 lubricating oils, turbine

90 Oil compressor, turbine,

other

27101983

Liquids for

hydraulic purposes 10 hydraulic oils

90 liquids for hydraulic purposes

other

27101985

White oils, liquid paraffin wax 10 Oil white technical

20 medical Oil (paraffinum

liquideum)

27101987

Gear oils

and oils for reducers 11 Oil gear car

12 Oil gear air

20 Oils industrial gear

90 Oil gear for reducers



27101991

The oils used in machining

metals, in the release of castings

of the forms, anti-corrosion oils 10 oils for metalworking

20 oil for release

30 Oils anti-corrosion

27101993

Electrical insulating oils 10 Oil transformer

20 Oil, electrical, other

27101999

Other lubricating oils

and other oil 10 Oil bearing

20 lubricating oils for technologickéúčely

30 oils for heat transfer, hardening

41 Lubricants plastic car,

containing over 70% minerálnícholejů

42 plastic Lubricants other, containing

over 70% of mineral oils

50 the oils textile

60 Oil spray

70 Oil formal

90 Oil other

27132000

Petroleum bitumen road Bitumens petroleum (10 for the construction

roads and pavements-editing)

Bitumens petroleum insulating construction 20

30 (toppings, coatings etc.)

Bitumens petroleum industry (for producing

40 cardboard, coverings, etc.)

Modified bitumens petroleum

90 (special, with polymers and copolymers)

Other petroleum bitumen

27150000

Bituminous mixtures based on

natural asphalt,

natural bitumen, on petroleum bitumen,

mineral tar or

mineral tar pitch

(for example, bituminous mastics, cut-backs

products) 10 (asphalt asphalt emulsion with water and

emulsifiers)

20 Bituminous products with rozpustidlem

(diluted bitumen)

bituminous Mixtures based on 90 přírodníropné

bitumen, tar, pitch, etc., other



Chapter 29



29091990

Acyclic ethers and their halogenated,

sulphonated, nitrated or nitrosated derivatives,

the other 40 Methyltercbutylether (MTBE) as a

component for the manufacture of motor

petrol

90 Other acyclic ethers and their

halogenated, sulphonated, nitrated or

nitrosated derivatives, for uses other than

as a component for the manufacture of motor

fuels



Chapter 34



34031990

The other 10 Preparations for lubricating machines, equipment

and vehicles containing less než70%

by weight of petroleum oils

90 Other



34039990

The other 10 Preparations for lubricating machines, equipment

and vehicles not containing mineral oil

90 Other



Chapter 38



38249091

Mono-alkyl esters of fatty

acids containing 96.5% vol and more

esters (FAMAE) 70 of Mono-alkyl esters of fatty acids

(eg. RME), for the propulsion motors or

for the production of fuels for drive

engines

99 of Mono-alkyl esters of fatty acids

for uses other than to drive

engines



38249097


Other chemical products

and preparations of the chemical or

allied industries

(including those consisting of mixtures of

natural products), not elsewhere specified

or included, other



10 70-85% of the Mixture by volume of the fermentation

ethyl alcohol anhydrous particularly or generally

denatured and automotive

gasoline (e.g. fuel ethanolE85)

for the propulsion engines or for the production of

fuels for propulsion engines

20 Mixture of bioethanol obsahujícíhomin.

92.2% mass ethanol

produced from biomass and higher

saturated alcohols with additives (eg.

ethanol for diesel fuel E95

engines for the propulsion of the engines) orfor

the production of fuels for propulsion engines

80 Mixture of mineral oils with mono-

alkyl esters of fatty acids (e.g..

RME), which is the percentage by weight of

over 30%, for the propulsion engines or for

the production of fuels for propulsion engines

90 Mixture of mineral oils with mono-

alkyl esters of fatty acids

percentage by weight of which is over 30%,

for uses other than to drive

engines

99 miscellaneous other chemical products and

preparations, other than mixtures

mineral oils with mono-alkyl esters

fatty acids



Annex 3



ENTERING DATA INTO THE REPORTING FOR INTRASTAT



I. BASIC RULES



1. the Intrastat declaration ("statement") in electronic form,

being passed to the Office of program applications to send it or

the creation of, shall be drawn up in accordance with the operating documentation and rules

referred to in this annex. According to this documentation, the proceeds

a copy of the negative reports, which the party Announces

that did not materialize in the corresponding reference period no submission or

receipt of the goods. Negative reports shall be forwarded to the Customs Office in the same

time limits and using the same application programs to send

possibly create a statement in electronic form, as the statements for

Intrastat of items received or sent.



2. a party may make Statements and pass the customs

the Office of her authorized representative established in the Czech Republic or here

has his place of business or fixed establishment. Contact News

the unit is a natural person with an address of the place of residence or other

stay on the territory of the Czech Republic, which may submit a Report to the

explanation or to provide or mediate.



3. Information concerning admission or dispatch of the goods after a single threshold

reporting into the records passed on forms, the pattern is

listed in annex 4 to this Decree, process printing or

the machine. List data can be manually in block capitals, but not

an ordinary or an ink pen. The details are filled in blue or black

color so as to be indelible and clearly legible. Shall be shown only to the

prescribed parts is not permitted and is complementary to other data, for

that is not the appropriate section reserved. Data which are in the form

the statement is processed, it may not be deleted or overwritten.



II. DESCRIPTION OF THE DATA



Master data and basic information



4. information on the reference period, the intelligence unit and the other person on the

that the party has delegated its obligation to provide or

send information to Intrastat, the Statement in electronic form,

to be presented at the Office of one of the applications for its

submit, where appropriate, the creation, display or indicate by

operational documentation to the appropriate software application.



5. After a single threshold for reporting to the Statements

transmitted on forms specially designed for sending and receiving

item master data and the basic figures are as follows:



and in the first line) to preprinted wells indicate an indication of

the reference period for which they are in the statement referred to send

or acceptance of the goods to be completed by the relevant numbers in the structure of "four-digit numbers

two digits of the year and month of the year (in the form of the "COMPILATION DATE"). For example, the value data

"April 2011" shall be marked with numbers "201104". To other pre-printed wells

is the total number of rows on the worksheet, the statement completed; the numbers are in

Windows of the align to the right. To possibly wasted in front of window

indicate the number of lines filled with lists of zero.



(b)) to the section with the heading "the party" is stated to

preprinted tax identification number assigned to the wells of the financial

by the authority. Under this number shall be indicated by the name or business name and address of the

seat of the legal person or the surname and given name or names, and address

the place of residence of a natural person who is a party.

At the next prompt for information about the contact person shall be given

surname, first name or names, and telephone, fax or e-mail

connection to a physical person, which passed the statement may

the collection unit with an explanation.



c) in the event that a party transfers its obligation to

provide information to Intrastat on another person ^ 22), it

The statement shall be forwarded to the Customs Office, or to the right of the header with the

under the heading "third party" the word "Yes", which may be supplemented by

or replaced by the name or trade name of the authorised representative,

possibly its contact address. At the next prompt for

information about the contact person is impossible to indicate the name, first name, or

names, and telephone, fax or e-mail links to a natural person,

that the Statement served as a representative to the explanation. Marketing

the identification details of the representatives of the reporting is voluntary and

depends on its agreement with the reporting agent.



(d)) under the column marked with the Statement for the relevant preprinted lists

surname, first name or names, and the signature of the person who is responsible for the

accuracy and completeness of the information contained in the statement, and the tile is pre-printed,

with the heading "Date" is the date of issue of the document in the structure

"the two digits of the 4 digits, the year, the month of the year and the two digits of the month

(in the form "YYYYMMDD"). For example, the statement "27. July 2011 "shall be marked

the numbers "20110727".



The code of a specific kind or movement of goods



6. the two-digit alphabetic code is given, which indicates a special kind of

of the goods or his movement, simply declared the consignment of goods of small value

or data on the goods referred to in the report submitted in accordance with the provisions of point 4

Annex No. 2 to this Decree. How to fill and used codes are

listed in annex 5 to this Decree. Codes for report type (report)

can be used for example to create a negative message or

a one-time Statement, are contained in the programming menu, the application for

send a copy of the Statement or even.



The nature of transaction code



7. Notes the two-digit code from the list, the nature of the transaction,

that is listed in part III. of this annex.



The code of the State of destination



8. Shall be shown two-digit alphabetical codes ^ 21) State of destination ^ 23) sent to

of the goods.



The code of the State of departure



9. two digit alphabetical codes presented ^ 21) State of departure ^ 23) adopted

of the goods.



Group code of delivery terms



10. Large in block letter lists the code groups, delivery terms, to

that belongs to the delivery terms used for the dispatch or arrival of the goods.

List of delivery terms is determined by a directly applicable regulation

The European Union ^ 24), list of groups is given in section IV. This

of the annex.



Code of the country of origin



11. It is reported two-digit alphabetic code of the State of origin of the ^ 21) of goods received.

How to determine the State of origin provides for a directly applicable regulation

Union ^ 25). If a State or territory of origin of goods, expressed

"QU" ^ 21).



The code for the type of transport



12. Notes the code mode of transport according to the prediction of the active

the means of transport on which the goods should leave or sent

leaving the territory of the Czech Republic, or in which you received the goods entered

on the territory of the Czech Republic. The active means of transport is the one that

the goods are transported directly or one that drives the set composed of more

the means of transport. For a list of mode of transport is provided directly

the applicable law of the European Union ^ 26).



Item code



13. Notes the eight-digit code of the combined nomenclature that is sent

or received goods under the common customs tariff, ^ 20).



Statistical character



14. If the goods are sent or received by the description given in the list

watched items in part II. Annex No. 2 to this Decree, lists

to the statement of the special two-digit numeric statistical character, which is

the type of goods being monitored in this list are assigned to and extends the code


the combined nomenclature of goods.



Custom weight



15. It is reported the own weight of subheading sent or

goods receipt in full kilograms. If the net weight is less than

1 kg, grams after the decimal point for the indicated zero.

Own weight higher than 1 kg is rounded so that the decimal

space expressing less than half a kilo be rounded down. From

half a kilo is rounded upwards. Will revise

the abbreviation "kg".



16. own weight is the weight of the goods without any packaging. In

cases where it is difficult to accurately determine, you may include in it

the weight of commercial packaging or packaging which directly protects the goods.



17. When you send or receive electrical energy and radioactive

substances, for which the weight usually does not check the

the processed information in the statement is replaced by the number "001".



Quantity in supplementary units of measure



18. It is noted with a precision of three decimal places, the amount of the submitted

or of goods received in supplementary unit laid down directly

the applicable law of the European Union ^ 27). Three decimal places is

and in cases where the quantity in the appropriate unit of measure

drive to logically express the decimal places. For example, the number of

pieces to express the three decimal places zeros. If not for the subheading

goods in the common customs tariff intended (the unit of measure code

replaced by a dash or in the code "ZZZ"), the number "0".



The invoiced value of



19. States are invoiced value ^ 28) outgoing or incoming goods in the

the whole Czech Crowns rounded upwards, without punctuation

marks and without decimal places. For conversion of foreign currencies to the Czech Crown

the course is used for customs purposes ^ 17).



20. When sending or receiving the goods, for which the customer is not

collected, but on the contrary, the customer paid for them (for example, when you

the sending or receipt of the waste), instead of the invoiced value of the

Statement of the number "0".



21. When you send returned goods, including which was located in the

The Czech Republic for the purpose of financial leasing, the Statement lists

the invoiced value, the identical with that which was reported in the statement in the

the adoption of this item.



22. in the receipt of returned goods, including which was located in the

another Member State of the European Union for the purpose of financial leasing, the

the invoiced value, the identical with that which was reported in the statement in the

send this item.



23. The invoiced value of the goods when you receive or send to

processing under contract, corresponding to the invoiced value referred to in

postback or reverse the adoption of this item, if it is returned,

without having undergone the processing operations.



24. The invoiced value of the goods sent or received, the replacement for the

goods of the same kind and perform equal to the invoiced value

When you receive or send the replaced goods.



25. for the sent or received goods supplied with the fitting for the

the invoiced value of the amounts in the statement itself considers the value of the

the price of the goods without installation and the costs associated with it.



26. The invoiced value of the goods, which contains information and is their

medium, such as floppy disk, magnetic tape, film, videotape, plan

CD, DVD, memory card, memory drive or a portable hard drive,

determined on the basis of the total cost of the goods, i.e.. costs for the carrier and

the information it carries.



27. If the sent or received a shipment of multiple items that

is billed in bulk without splitting into individual commodity subheading

the combined nomenclature, to the invoiced value for them shall be determined by the proportional

distribution of total value by quantity.



III. NATURE OF TRANSACTION CODE LIST

Code code Characteristics



11 transactions involving actual or intended transfer of ownership

for financial or other consideration, except those belonging to

under the codes that begin with the number 2, 7, 8 or 9, if it is a direct

sale or purchase other than the known codes 12 to 19.



12 transactions involving actual or intended transfer of ownership

for financial or other consideration, except those belonging to

under the codes that begin with the number 2, 7, 8 or 9, in the case of delivery of the

for sale after approval or after trying or supply for the downstream

sale or mediated sales representative.



13 transactions involving actual or intended transfer of ownership

for financial or other consideration, except those belonging to

under the codes that begin with the number 2, 7, 8 or 9, in the case of the share Exchange

Trade (barter, for example).



14 transactions involving actual or intended transfer of ownership

for financial or other consideration, except those belonging to

under the codes that begin with the number 2, 7, 8 or 9, if it is about the financial

Leasing (sale or purchase on instalments).



19 other transactions involving actual or intended transfer of

ownership of financial or other consideration in neoznačované

codes 11 to 14, with the exception of transactions falling under the codes

starting with number 2, 7, 8, or 9 (for example, shipping of goods

sold to persons registered for value added tax

or acceptance of the goods by such persons).



Remarks on codes 11 to 20:

and relate to the commodity Codes) transactions in which the

changes the ownership of the goods between the person established in the

The Czech Republic and by a person who is not established in it, and

nor did to value added tax.

For the goods that are the subject of these transactions, the

or is the payment or other consideration. Include

Here, deliveries of goods, which are regarded as sale

or purchase between persons registered for VAT

value added in different States of the European Union

and to the consideration occurs subsequently.

(b)) is also included in the sale and purchase of spare parts and

part of the goods.

c) finance lease means a lease of goods,

where the risks and rewards of ownership

transferred to the lessee, after their

Leasing becomes the owner of the goods.

(d)) at the possibility of using more than one code for

in one transaction, the less code.



21 the return of goods, whose previous dispatch or receipt is

the nature of transaction code indicates the starting number

"1".



22 Free replacement for returned goods, for which the previous

send or receive a code to the nature

transaction starting number "1".



23 Free replacement for the item (for example, leaks

the complaint), whose previous dispatch or acceptance are

the nature of transaction code indicates the starting number "1".



29 the return of goods, whose previous dispatch or receipt is

indicates the nature of the transaction code "91".



30 transactions involving the transfer of ownership of the goods without

financial or other consideration (for example, consignments

with the help of).



Note 30 to the code:

The code "00" is referred to as well as the return of goods, whose original

dispatch or arrival was marked by the code.



41 Temporary dispatch or acceptance of the goods for the purpose of processing

According to the contract (without transfer of ownership on the processor), if

When processing back to the United States or to

the Member State of the European Union, from which they were to be processed

for the first time received or sent to it.



42 Temporary acceptance of the goods for the purpose of processing by

the Treaty (without transfer of ownership on the processor), if

does not roll back after processing into a Member State of the European

the Union, from which it was first accepted for processing.



49 return of goods which have been sent or received for the purpose of

its processing under contract (without transfer of ownership of the

the processor), and has not undergone any processing operations.



51 the goods after a postback processing under contract to

the Member State of the European Union, from which they were to be processed

taken, and to take back the goods after its processing according to the

agreement from a Member State of the European Union, to which it was to

processing from the United States sent.



52 return of goods after processing under contract to

the Member State of the European Union, from which it has not been to

processing and take back the goods after their

processing under contract from a Member State of the European Union, the

not to process from the United States sent.



59 the return of goods received or sent back to back after

perform one or more processing operations

processing under contract.



Remarks on codes 41 to 59:

and according to the Treaty includes) the processing operations

(conversion, construction, installation, upgrades, renovation)

the aim of producing a new or really improved the product. It

does not necessarily mean a change to the classification of the product. It does not include

maintenance and repair of the goods or the supply of goods for temporary

the purpose of its Assembly, packing, sorting, control and


similar simple operations.

(b)) code "49" refers to the return of the goods, whose previous dispatch

or adoption is reported under code "41" or "42".

(c)) code "59" refers to the return of the goods, whose previous dispatch

or adoption is reported under code "51" or "52".



70 and acceptance of the goods by sending a joint defense

or other joint intergovernmental production programs.



80 Delivery of construction materials and technical equipment for

ground work and civil engineering within the

General supplier contracts, which do not require exposure to

invoices for each item in the contract, but for her whole.



Note to code 80:

Includes only goods which are not separately invoiced,

but that is the entire value of the shipment is invoiced

only on one or more of the summary invoices.

If this is not the case, the transaction must be marked

code starting number "1".



82 Return goods that have been received or sent within the supply

building materials and civil engineering in the context of the General

supplier contracts, which do not require an invoice for

each item in the contract, but for her whole.



83 the dispatch or arrival of the goods supplied replacement zapůvodně

sent or received the goods identified by the code "80" the nature of the transaction.



91 Submit the reporting of goods exported outside of the

the territory of the European Union, which is not released into the export

the customs regime in the Czech Republic, but in another Member

State of the European Union on the way to the Customs Office of exit.

Acceptance of the goods imported into the territory of a party

The European Union, which has been placed under a customs procedure

free circulation path from the input of the Customs Office in another

Member State of the European Union.



92 send or receive their own assets moved to

another Member State of the European Union or of a State

Once a person registered for value added tax in the

State of destination and of dispatch.



94 dispatch or arrival of parts or components of the item that the

the owner gives the person from whom subsequently purchases of goods,

the production requires the use of such parts or components.



96 Temporary dispatch or arrival of the goods, in which there is no

a change of ownership, is associated with the provision of compensation and

estimated time of readmission or dispatch of the goods

more than 24 months, while this does not indicate a code 41, 42

or 70 (in particular, temporary lease, rental or hire

storage for a fee).



97 Temporary dispatch or arrival of the goods, in which there is no

a change of ownership, is not associated with the provision of compensation and

estimated time of readmission or dispatch of the goods

more than 24 months, while this does not indicate a code 41, 42

or 70 (especially free).



99 other transactions that cannot be marked by one of the above

the codes indicated.



Note to those 94 to 99:

If the original dispatch or acceptance of the goods reported

the nature of transaction code 94, 96, 97 and 99, the same

the code is referred to as well as his back or reverse

dispatch and provision of substitute goods for them.



IV. LIST OF GROUPS OF DELIVERY TERMS

Group code Codes terms included in the group in accordance

with the conditions of Incoterms International Chamber of Commerce

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

FOR EXW, FCA, FAS, FOB

L CFR, CIF, DES, DEQ

M, DDU, DDP, CPT, CIP

N DAF, XXX



Group code explanatory notes

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

The delivery includes clauses of Incoterms, which

provides the main freight paid by the buyer and

(L) includes delivery clauses of Incoterms, which

the seller pays the freight to the port of destination

M includes delivery clauses of Incoterms, which

provides the main freight paid by the seller and

N includes delivery Incoterms shipped

goods to the State border or the agreed delivery

conditions do not correspond to any of the clauses of Incoterms



Note:



Code XXX expresses delivery used on the basis of the conditions

stated in the contract between buyer and seller, that its

the content does not match any of the clauses of Incoterms delivery terms.



Annex 4



Annex 5



Rules for the placing of the information about specific species and the movements of goods and

low-value goods to Intrastat



1. To be in the report for Intrastat (the "statement") presented data

about the individual small consignments sent or received goods

the invoice value is less than 200 euros, it is possible to indicate the

collectively, the code of the goods under the common 99500000. This code is zbožovému

from other data on the goods shall be shown in the statement of the State of destination code only when

dispatch of the goods, the code of the State of dispatch, acceptance of the goods invoiced

the value of outgoing or incoming goods and a special type of code or

movement of goods "MZ". A simplified method of reporting data for small

shipments cannot be used in cases where you want the report to show another code

indicating a special kind of or movement of goods. If the party fails to

This unit is a shorthand way of reporting data for small consignments,

the code of a specific kind or movement of goods "MZ" in the statement does not mention. To

the possible values of the equivalent of the goods expressed in a currency other than EUR are

for the determination of the boundaries of the small packages uses the same course as to calculate

Customs value specified by the directly applicable European legislation

Union ^ 17) the gradual přepočítáním of the value of shipments in and out of her

the value of the euro.



2. the possibility of a simplified the product codes of chapter 98

of the combined nomenclature and nevykazování data on weight and

the item quantity in supplementary unit of measurement for submitted or

received industrial plant components ^ 29), indicating the code of the Special

the kind of goods or movement of "ZI" in the statement, the reporting agent

use only with the permission of the Czech Statistical Office ^ 20).



3. To issue this permit the Czech Statistical reporting

Office in paper or electronic form, in writing, inform the its

identifying information (business name, name, name and surname, contact

address, tax identification number), name or names, and last names

the so-called. contact person, which may bring closer to the data

an explanation of the anticipated start date and end date of dispatch

or receive a part of the industrial plant, a brief description and

the expected invoiced value, what country will be sent to, or from

that the country is receiving, and if it is a new or used industrial

whole.



4. data on shipments of goods distributed ^ 30) are reported to Intrastat

overall over the reference period, in which it is sent or received

last shipment and label indicating the code of a specific kind or

movement of goods "ZR" in the statement. When using different modes of transport, or

terms of delivery for each consignment to the financial statements for the

Intrastat feature codes corresponding to the last shipment or převážnému

the number of partial shipments.



5. the data referred to in the statement of transfer of the economic ownership of the ship ^ 31)

We refer to a special type of code or movement of goods "ZP".



6. The code of a specific kind or movement of goods "ZL" is stated in the statement with

information about the conversion of the economic ownership of the aircraft ^ 31).



7. Shipment of goods delivered to vessels and aircraft ^ 32) code

a special type of or movement of goods "ZZ".



8. The sending or receiving of goods intended for the staff of the device on

the high seas, for the operation of the engines, machines and other equipment of such

equipment and goods produced by the equipment on the high seas or its

through acquired ^ 33) are in the statement indicates the code of the Special

species or movement of goods "ZT".



9. The content of the data to be given to the Statements about the sending or receipt of the marine

the products and the spacecraft is established directly applicable law

^ The European Union 34). Send or receive a marine products is referred to

a special type of code or "CHANGE" movement of goods, sent or received

the spacecraft "ZK".



10. The sending or receiving of goods, for which the customer is not granted

refund, but on the contrary, it is for them from their vendor refund accepted,

indicates the code of a specific kind or movement of goods "ZO".



11. If in the course of the reference period for the receipt of the goods and

send it back or send and receive back, in both

cases in the same State, in particular for reasons of complaints, there is no need

details of such goods into the records indicate.



12. data on dispatches and arrivals of electricity and gas of

the pipe has to Intrastat reporting agent according to their

implemented the requirements of the operators of transmission networks (lines or


the pipeline) for the transport of electrical energy or gas to or from another

the Member State of the European Union, which should be consistent with the evidence

the intelligence units of the physical delivery of the item.

In the case that you cannot specify clearly the State of destination or dispatch for

electricity and gas transported by pipeline, says in the statement for the

Intrastat code State adjacent to the Czech Republic. If the party responsible for

unit does not know at the time of reporting to Intrastat accurate invoice

the value of the electricity and gas transported by pipeline, it may

replace the average dopočtenou value. If the State does not know the origin of it shall

"QU".



13. for the content and scope of the information about the uploaded or the items received from the list

the monitored types of goods listed in annex 2 to this Decree, in the

part i. "how to achieve the thresholds for reporting and their amount" in points

4 and 5, and in section II. "The list of controlled goods", the reference to

Intrastat reporting, which did not reach the threshold for reporting

laid down in point 1 of annex 2 to this Decree, shall apply mutatis mutandis

Annex No. 3 to this notice. The statement shall be made in such cases

on forms (disposable or one-off submission acceptance), the

a specimen is given in annex 4 to this Decree, or electronically

manner set out on the website of the Czech Statistical

Office where the party responsible for providing these reports shall be sent. In column 1

the forms of the Statement shall indicate the code "BD". For the dates of their submission applies

Similarly, § 5 para. 3 of this order.



Annex 6



Corrections for Intrastat statement after his surrender to the Office of



1. Correction of inaccurate or erroneous data, referred to in the statement for the

Intrastat (hereinafter referred to as "the Report") submitted to the Customs Office through the

applications for sending or even create a statement in

electronic form, shall be carried out exclusively in program applications

which was the subject of the original message to be patched. A description of the procedures for the

corrections shall establish operational documentation for each program

applications.



2. the Correction of inaccurate or erroneous information from the statement made out on

the prescribed form for the reporting of data on a single dispatch, or

acceptance of the goods that has already been passed by the Customs Office, shall be carried out

the drawing-up of the entire new, correct and complete the statement for reference

the period for which the incorrect statement was passed. In the same way it is necessary to

make corrections to the report, in which some of the data were missing or were

listed in addition. The new document with the correct information in the upper right corner of the

clearly mark the word "FIX". Lines with additional or corrected

information on the right margin of the form of the statement indicate with a cross.



3. the report on the Office of the new corrected figures or data missing in

The statement submitted to the Customs Office must be at the latest within 30 days from the date of

When the party became aware of the inaccuracy or error. Repair

and the addition of incorrect Statements shall not be performed if it is not possible to pass

the Customs Office to the end of the period to pass the return for the month of June of the year

following the year in which the reference period with incorrectly

the declared data.



4. There is no need to correct mistakes or inaccuracies in reported

invoiced values does not change if the patch originally incorrectly or

inaccurately reported to Intrastat invoiced value by more than 5%.

The party has also the obligation to correct the reported value

data in cases arising from the granting of discounts, bonuses, rebates

(including loyalty and quantitative), bonuses and similar adjustments,

If these are not subject to revisions of value added tax ^ 35).

Also, they do not correct the value and other data about the goods, whose value was

the seller completely credited.



5. There is no need to correct mistakes or inaccuracies in reported data on

quantity of the goods does not change if the patch originally incorrectly or inaccurately

to Intrastat reported quantitative indication of more than 5%.



6. Repair records, on which they are listed incorrectly data other than

the quantity or value of the goods, or where the information about the uploaded or

the items received are missing or are given, moreover, is not required,

If the value of the goods does not exceed that incorrect, missing, or

redundant information covered, 1 000 CZK.



Selected provisions of the novel



Article. (II) Act No. 393/2008 Coll.



Transitional provisions



(1) when you copy and corrections for Intrastat statements for the reference period

before the effective date of this Ordinance shall be treated in accordance with the existing laws,

regulations.



(2) the provisions of paragraphs 4 and 5 of part I of Annex No. 2 to this Decree,

controls and intelligence units, which do not show in 2009, data for

Intrastat of items received or sent, as does not exceed the value of the

liberating the thresholds fixed before the entry into force of this Decree.



Article. (II) Decree No. 317/2010 Coll.



Transitional provision



When you copy and corrections for Intrastat statements for the reference period

before the date of entry into force of this Decree shall be treated under the

No. 201/2005 Coll., in the version in force until the date of entry into force of this

the Decree.



1) Council Regulation (EC) No 1172/95 of 22 March. May 1995 on the statistics

trade in goods by the community and the Member States with third countries, in

as amended.



2) European Parliament and Council Regulation (EC) no 638/2004 of 31 July.

March 2004 on Community statistics relating to the trading of goods between Member

States and repealing Council Regulation (EEC) No 3330/91.



2A) Article. 5 (3). 4 European Parliament and Council Regulation (EC) No.

638/2004.



3) Article. 3 of Commission Regulation (EC) No 1917/2000 of 7 November. September 2000, which

laying down certain detailed rules for implementing Council Regulation (EC) No 1172/95,

as regards statistics on external trade, as amended.



5) section 5 of the Act No. 235/2004 Coll., on value added tax, as amended by

Act No. 261/2007 Coll.



5A) section 96 of the Act No. 235/2004 Coll.



6) Article. 7 European Parliament and Council Regulation (EC) no 638/2004.



7) Article. 6 (1). 1 European Parliament and Council Regulation (EC) No.

638/2004.



7A) Article. 6 (1). 2 regulation of the European Parliament and of the Council (EC) No.

638/2004.



8) § 22 and 25 of law no 235/2004 Sb.



9) Annexes 2 and 3 to Act No. 185/2004 Coll., the customs administration of the Czech

Republic, as amended.



10) § 69 et seq.. Act No. 513/1991 Coll., the commercial code, as amended by

amended.



11) Article. 14 to 20 of Commission Regulation (EC) No 1982/2004 of 18 May. November

2004, implementing regulation of the European Parliament and of the Council (EC) No.

638/2004 on Community statistics relating to the trading of goods between Member

States and repealing Commission Regulation (EC) no 1901/2000 and (EEC) no 3590/92.



12) Article. 13 section 4 of Commission Regulation (EC) No 1982/2004.



13) Annex I to Commission Regulation (EC) No 1982/2004.



15) annex II to Commission Regulation (EC) No 113/2010 of 9 June. February 2010,

implementing regulation of the European Parliament and of the Council (EC) No.

471/2009 on Community statistics relating to external trade with

third countries, as regards trade, the definition of the range of data, compilation

statistics on trade by business characteristics and invoice currency and the

specific goods and movements.



16) Article. 5 European Parliament and Council Regulation (EC) No 471/2009 of the day

May 6, 2009 on Community statistics relating to external

trade with non-member countries and repealing Council Regulation (EC) No 1172/95.



17) Article. 169 to 171 of Commission Regulation (EEC) No 2454/93 of 2 December. July

1993 on the implementation of Council Regulation (EEC) No 2913/92 laying

the Community customs code, as amended.



18) Act 563/1991 Coll., on accounting, as amended.



19) § 4 paragraph 2. 4 of law No. 235/2004 Coll.



20) Council Regulation (EEC) No 2658/87 of 23 December 2003. July 1987 on the tariff and

statistical nomenclature and on the common customs tariff, as amended

the text of the.



21) Commission Regulation (EC) no 1833/2006 of 13 July. December 2006 on the

the nomenclature of countries and territories for the external trade statistics

Of the community and statistics of trade between Member States.



22) Article. 7 (2). 2 regulation of the European Parliament and of the Council (EC) No.

638/2004.



23) annex to the European Parliament and Council Regulation (EC) no 638/2004,

point 1.



24) Appendix IV to Commission Regulation (EC) No 1982/2004.



25) Article. 23 to 25 of Council Regulation (EEC) No 2913/92 of 12 April 2005. October 1992,

establishing the Community customs code.



26) annex V to Commission Regulation (EC) No 1982/2004.



27) Article. 9 of Commission Regulation (EC) No 1982/2004.



28) Article. 8 Commission Regulation (EC) No 1982/2004



29) Article. 15 Commission Regulation (EC) No 1982/2004.



30) Article. 16 of Commission Regulation (EC) No 1982/2004.



31) Article. 17 of Commission Regulation (EC) No 1982/2004.



Article 32). 19 of Commission Regulation (EC) No 1982/2004



Article 33). 20 of Commission Regulation (EC) No 1982/2004.



Article 34). 21 and 22 of Commission Regulation (EC) No 1982/2004.



35) section 45 and section 46 of Act No. 235/2004 Coll.



36) section 45 and section 46 of Act No. 235/2004 Coll.



37) section 45 and 46 of Act No. 235/2004 Coll., on value added tax, in the

as amended.