For The Implementation Of Certain Provisions Of The Law On Compulsory Labelling Of Alcohol

Original Language Title: k provedení některých ustanovení zákona o povinném značení lihu

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=80721&nr=334~2F2013~20Sb.&ft=txt

334/2013 Sb.



DECREE



of 17 May. October 2013



for the implementation of certain provisions of the law on compulsory labelling of alcohol



The Ministry of Finance shall determine pursuant to section 75 of the Act No. 307/2013 Coll.

compulsory labelling of alcohol:



§ 1



The pattern dimensions, essentials and trade elements of the control strips



(1) the control tape is released in three dimensions set out in

millimeters, and it



and) 90 x 16,



b) 150 x 16, or



c) 210 x 16.



(2) on the control tape is referred to the registration mark control tape.



(3) the control tape is printed on ceninovém paper with continuous

a watermark.



(4) the control tape is printed in offset and line měditiskem. Offset printing

are printed line-specific screens that contain transitions, Iris

that cover the entire area of the control of the tape except for 2 mm end

parts. Offset and linear copperplate printing contains micro lettering.



(5) the Protective holographic stripe is parallel to the short edge

control of the tape and is partially reprinted line měditiskem.



(6) the model control tape is shown in annex 1 to this notice.



§ 2



The composition and how to create an accounting designation control tape



The records indicate the control strip consists of



and) registration code which is the twelve-a system of letters and numbers,

When on the



1. first to fourth position is indicated in the registration number of the person's consumption

mandatory mean ethyl alcohol,



2. the fifth through eighth position is shown the figure expressing the order date

surveillance tapes,



3. the ninth to twelfth position is made the same as enabling the

to establish the basis of excise duty,



(b)) an individual code that is osmimístnou a system of letters and numbers

forming a unique unrepeatable code that is assigned to only one

the surveillance tape, and



(c) electronically-readable version of the individual) of the code to allow

electronic authentication of an individual code control tape.



§ 3



How to control the location and fitting of the tape on the immediate packaging

ethyl alcohol



(1) the check band shall be placed on the immediate packaging of alcohol

so that it was not possible without violating the consumer packaging of alcohol

Open or use of its contents. For returnable packaging is before the new filling

Deletes the left and right part of the tape, which remained on the neck of the packaging at the place of

under the CAP.



(2) the check band shall be fixed on the immediate packaging of alcohol

so, that is the new face up over the closure of the consumer

packaging of alcohol so that the middle part of the tape was on top of the closure, and

to the left and right part of the tapes have been glued along the neck of the consumer

packing of ethyl alcohol.



(3) if the shape of the consumer packaging of alcohol is

control tape applied to the U-shaped; If this is not taking into account the

the shape of the consumer packaging of alcohol can, the tape is stuck in the shape of

the letter L.



(4) the glue used to be stuck checking tapes on consumer packaging

alcohol must have such characteristics, to avoid to unstick tape control

without a breach, and even due to weather or other

external influences.



(5) the control tape must be applied to the registration mark

surveillance tapes remain legible, and must not be covered or covered with

so that the registration mark control tapes was not legible without breaking

This relabelling or overlap.



§ 4



Method of ordering, acceptance and sales control tape



(1) a person required indicate alcohol tax Manager passes the inspection ordered

the tape wrapped and labelled, which is listed on the registration code

the Control Strip.



(2) the control of the tape indicate alcohol shall transmit to the person on the day and hour,

that are listed in the tax administrator order confirmed, after

submission and confirmed order control tape), and



(b)) on the document which confirms payment of the sales price of the ordered

surveillance tapes, if this price was paid in cash.



(3) upon receipt of the tax control tape passes the person liable

indicate alcohol receipts control belt, which is a sampling

sheet of the Control Strip. To copy only a sampling of the sheet control tapes

for the tax, the holder shall confirm the takeover of control of the tapes.



§ 5



Requirements and pattern orders control tape



(1) in order to mark the control tape taxable alcohol shall be



a) trade name or name, or the name,



(b)) a four-digit registration number, sampling



(c) the number of ordered pieces) the control strap, always in full

multiples of 500 pieces of surveillance tapes,



(d) the quantity of alcohol) pre-packaged expressed in millilitres

ethanol at 20 ° c,



e) dimension of the control strips,



(f) the date of receipt of the inspection) proposal for a belt,



(g)) and order date



h) name and signature of persons required to indicate, where appropriate, the name and signature of the

the person authorized to act on behalf of the taxable person mean ethyl alcohol.



(2) the model order control of the tape is shown in annex 2 to this

the Decree.



§ 6



Information on the control tape identical to personally determine the base

excise duty



(1) Information on the control tape the same as enabling the determination of the

the base of the excise duty for the purposes of this order means an indication of

the quantity of alcohol in consumer packaging, expressed in millilitres

ethanol at 20 ° c, and it rounded to whole millilitres in a downward direction.



(2) if the information referred to in paragraph 1 is less than four digits, indicating the

check the tape from the end of the registration code with the expectation that the vacancies

before this indication shall contain the number "0".



§ 7



The method and form of keeping control of the tapes



(1) registration of the control tape contains



and the daily writes about the grants), used, exported and

imported, returned, polluted, damaged, destroyed, stolen

and lost control tapes broken down by individual records

codes control tapes and



(b)) documents, on the basis of the entries in the register were the Control Strip

performed.



(2) the records referred to in paragraph 1, the holder of a prescribed form leads

or on the print output from a computer printer that has the data, content and

arrangement of identical data with this form.



(3) the model of a form referred to in paragraph 2 is given in Appendix 3 to this

the Decree.



(4) part of the registration of the Control Strip is a sampling inspection sheet

tapes, written confirmation from the tax authorities for repayment of control tapes and

notification to the holder of the destruction, loss or theft of the surveillance tape.



§ 8



The method of returning the control tape



(1) the control tape is returned via the form for returning

surveillance tapes, of which a specimen is given in annex 4 to this notice.



(2) the individual codes returned control of the tapes may be listed in

electronic annex form for returning control of the tape, and that in the

the format and structure of the published the tax administrator in a manner allowing

remote access.



(3) if it is not returned intact packaging control tapes,

check the tape posted on the free worksheets that are numbered and

annexed to the form for returning control of the tape.



§ 9



The contents of the record of the result of inventory control tapes



(1) a record of the outcome of the inspection must include a tape counting



and) broken down by individual stock codes control tapes

the amount of surveillance tapes that



1. are stored for use by the holder and to indicate alcohol,



2. are used to indicate alcohol which on the date of implementation of the inventory was not

put into free tax circulation



3. the holder is obliged to return the tax,



4. are passed and stored with a foreign vendor,



(b)) trade name or name, or the name of the holder,



(c) the registration number of the holder of the sampling),



(d)) of the date on which the inventory was carried out,



(e) the date of preparation of the record), the outcome of the inventory, and to



f) the name and signature of the person who is responsible for the result of the inventory.



(2) a record of the outcome of the counting Pattern Control Strip is listed in

Annex No. 5 to this Decree.



§ 10



The contents of the document of carriage control tapes



(1) a document of carriage control tapes to another Member State and

the document of carriage control tapes on the territory of the Czech Republic must

contain



and serial number of document)



(b)) the opening day of the transport,



(c)) the trade name or name, or the name of the holder,



(d) the registration number of the holder of consumption) and



(e) registration markings of the inspection carried) tapes broken down by

individual registration codes.



(2) the Document of carriage control tapes to another Member State must

also include the name and address of the declared place of residence abroad or

the name and address of the foreign supplier, which are control tape

transported, and his identification number for tax purposes abroad,

If it has been assigned.



(3) a document of carriage control tapes on the territory of the Czech Republic must

also include a statement that it is a carriage control tapes on

instead of marking of ethyl alcohol in the territory of the Czech Republic, and indicate the place marking

ethyl alcohol in a manner consistent with putting it in the marketing authorisation.



§ 11



Sales price control tape



Sales price control tape is 0.44 €.



§ 12



Control tape expiration




(1) the tax administrator shall reduce the selling price of the control strips issued according to the pattern

referred to in annex No. 1 of the value of the unused control tapes released

According to the old pattern, if this check band returned to the holder of the

because of the termination of its master.



(2) the control tape released under the old model for the purposes of the reduction

the selling price referred to in paragraph 1 means the control tape issued pursuant to

the specimen



and) in annex No. 1 of Decree No. 149/2006 Coll., implementing Act No.

676/2004 Coll., concerning the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll.

on income taxes, as amended by later regulations, as amended by Act No.

545/2005 Coll., as amended by Decree No. 328/2009 Coll., or



(b)) in Appendix 1 of Decree No. 149/2006 Coll., implementing Act No.

676/2004 Coll., concerning the compulsory labelling of alcohol and on the amendment of Act No. 586/1992 Coll.

on income taxes, as amended by later regulations, as amended by Act No.

545/2005 Coll., as amended by Decree No. 310/2012 Coll.



(3) the tax administrator performs a reduction of the selling price referred to in paragraph 1, if the

the tape was released under the control of the old pattern returned before the date

entry into force of this order, at the latest within 3 months from the date of

entry into force of this Decree.



(4) the value of the control strips issued under the old model for the purposes of

reduction of the selling price referred to in paragraph 1 means the value at which it was

sold to its holder.



section 13 of the



The announcement of the decree to the European Union



This Decree was notified in accordance with the directive of the European Parliament

and Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the provision

information in the field of standards and technical regulations and rules on services,

the information society, as amended.



§ 14



The effectiveness of the



This Decree shall enter into force on 1 January 2000. December 2013.



Minister:



Ing. Fischer, CSc., r.



Annex 1



Pattern control tape



Annex 2



Pattern order control tape



Annex 3



Model of form for recording the Control Strip



Annex 4



Model of form for returning control of the tape



Annex 5



The record of the outcome of the counting pattern control tapes