59/2010 Sb.
LAW
of 5 April 2004. February 2010,
amending the Act No. 353/2003 SB., on the Excise Tax Act, as amended by
amended, and Act 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
the rules, as amended
Change: 307/Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on excise duties
Article. (I)
Act No. 356/2003 SB., on the Excise Tax Act, as amended by Act No.
479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.
558/2004 Coll., Act No. 695/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll. and Act No.
292/2009 Coll., is amended as follows:
1. Footnote 1 is added:
"1) Council Directive 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for
excise duty and repealing Directive 92/12/EEC.
Council Directive 95/59/EC of 27 June 2002. November 1995 on taxes other than
turnover taxes which affect the consumption of manufactured tobacco, as amended by
Council Directive 1999/81/EC of 29 April 2004. July 1999, amending the
Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the
approximation of taxes on manufactured tobacco other than cigarettes and directive
95/59/EC on taxes other than turnover taxes which affect the consumption of
tobacco products, and Council Directive 2002/10/EC of 12 July 2005. February 2002,
amending Directive 92/79/EEC, 92/80/EEC and 95/59/EC as regards the
the structure and rates of excise duty on tobacco products.
Council Directive 92/79/EEC of 19 December. October 1992 on the approximation of taxes on
cigarettes, as amended by Council Directive 1999/81/EC of 29 April 2004. July 1999,
amending Directive 92/79/EEC on the approximation of taxes on cigarettes, directive
92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and
Directive 95/59/EC on taxes other than turnover taxes which affect the
consumption of tobacco products, Council Directive 2002/10//EC of 12 October.
February 2002 amending Directive 92/79/EEC, 92/80/EEC and 95/59/EC,
as regards the structure and rates of excise duty on tobacco products, and
Council Directive 2003/117/EC of 5 July 2004. December 2003, amending
Directive 92/79/EEC and 92/80/EEC, in order to enable the French Republic
extended application of lower rates of excise duty on tobacco
products released for consumption in Corsica.
Council Directive 92/80/EEC of 19 December. October 1992 on the approximation of taxes on
other tobacco products other than cigarettes, as amended by Council directive
1999/81/EC of 29 April 2004. July 1999 amending Directive 92/79/EEC
on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on
other tobacco products other than cigarettes and Directive 95/59/EC on taxes
other than turnover taxes which affect the consumption of tobacco
products, Council Directive 2002/10/EC of 12 July 2005. February 2002 amending
Directive 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates
excise duty on tobacco products, and Council Directive 2003/117/EC of
5 December 2003, amending Directive 92/79/EEC and 92/80/EEC,
order to enable the French Republic extended the application of the lower
rates of excise duty to tobacco products released for consumption in
Corsica.
Council Directive 92/83/EEC of 19 December. 19 October 1992 on the harmonisation of the structures of
excise duties on alcohol and alcoholic beverages.
Council Directive 92/84/EEC of 19 December. October 1992 on the approximation of the rates of
excise duty on alcohol and alcoholic beverages. Council Directive
95/60/EC of 27 June 2002. November 1995 on fiscal marking of gas oil and
kerosene.
Council Directive 2003/96/EC of 27 June 2002. October 2003, amending
the structure of the Community framework for the taxation of energy
products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004.
April 2004 amending Directive 2003/96/EC as regards the possibility of
certain Member States to apply for energy products and
electricity, temporary exemptions or reductions in the level of taxation, and
Council Directive 2004/75/EC of 29 April 2004. April 2004, amending Directive
2003/96/EC as regards the possibility for Cyprus to apply for energy
products and electricity, temporary exemptions or reductions in the level of
taxation. ".
2. In article 2 (2). 1 (b). (b)), the words "the relevant legislation
Of the European communities "^ 1a)" shall be replaced by "directive of the Council on General
adjusting excise duties ^ 1a) ".
Footnote No. 1a is added:
"1a) Council Directive 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for
excise duty and repealing Directive 92/12/EEC. '.
3. In paragraph 2, at the end of paragraph 1, the period is replaced by a comma and the following
the letter e), which reads as follows:
"e) third territory the territory referred to in paragraphs 3 and 4.".
4. In article 2 (2). 2, the words ' Ireland and ' shall be replaced by "Ireland," and on the
end of the text of paragraph 2, the words "and the sovereign territory of the United
the Kingdom of Akrotiri and Dhekelia are considered as a territory of Cyprus ".
5. In paragraph 2, the following paragraphs 3 to 6 shall be added:
"(3) in a third country for the purposes of this Act, shall be considered as also the territories for
whose external relations a Member State is responsible, the territory of the Canary
Islands, the French overseas departments, the Åland Islands and the
the British Channel Islands.
(4) in the third country for the purposes of this Act, shall be considered as also the territory of the
the island of Heligoland, the territory of Büsingen, Ceuta, Melilla, Livigno, Campione
d'Italia and the Italian waters of Lake Lugano.
(5) the conditions laid down by the customs legislation of the European communities for the
input the selected products in the customs territory of the European Community,
shall apply mutatis mutandis to the input of the selected products into the customs territory of the European
the community of the territories referred to in paragraph 3.
(6) the conditions laid down by the customs legislation of the European communities for the
the output of the selected products from the customs territory of the European Community,
shall apply mutatis mutandis to the output of the selected products from the customs territory of the European
community within the territory referred to in paragraph 3. '.
6. In paragraph 3 (b)):
"(b) the import of input selected products) to the tax territory of the European
the community if such products are not selected when entering the tax
the territory of the European Community put into suspension
exemption from customs duties, and also the release of these selected products
with a suspensive arrangement, ".
Footnote 3a shall be deleted.
7. in section 3, the letter b) the following point (c)), including notes
footnote # 3b and 3 c:
"(c)) procedure with suspensive arrangement of any of the separate
the arrangements laid down in the regulation of the Council establishing the Community customs code
The community, in the context of customs control, which are subject to the selected
products which are not goods of the European Community ^ 3b), when entering the
the customs territory of the European Community, temporary storage, free
zones or free warehouses, as well as any of the procedures referred to
in the regulation of the Council establishing the Community customs code ^ 3 c),
3B) article 4, paragraph 2 8 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October
1992 establishing the Community customs code.
3 c) article 84 paragraph. 1 (b). and) Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community customs code. ".
Subparagraph (c)) to t) shall become points (d))).
8. In paragraph 3 (b). (e)), after the word "products", the words ", to which the
not covered by the scheme with a suspensive arrangement, ".
9. In paragraph 3 (b). I), the words "from another" are replaced by the words "from the tax
transported from another ".
10. In section 3, the letter j) the following new subparagraph to), including
footnote # 6a:
"authorized by the sender) to the legal or natural person who
transports the products selected conditional exemption from
the place of importation in the tax warehouse, an authorized recipient in another Member
State, to the point of export in another Member State or to a recipient in another
Member State in accordance with Council directive concerning the General arrangements for excise duties
taxes ^ 6a); This person must be on the territory of the Czech Republic
tax warehouse operator under section 3 (b). (h)),
6a) article 12 para. 1 Council Directive 2008/118/EC of 16 December 2002. December
2008 on the General arrangements for excise duty and repealing Directive 92/12/EEC. '.
Letters to)) are known as the letter l) to v).
11. In paragraph 3 (b). (l)), the following paragraph 4 is added:
"4. each storage or transport of selected products which are
proves that it is the products taxed, or if it is proven
How to acquire them, legitimately, without taxes, ".
12. in section 3 of the letter s) is added:
"with) the loss or deterioration as a result of proven unpredictable
and irresistible event such impairments, complete destruction or
irreplaceable loss of selected products, when as a result of proven
unpredictable and unavoidable events cannot be selected
products subject to tax under this Act ".
13. in paragraph 3 (b). t), the words "natural person" is replaced by "legal
or a natural person who does not carry out any other business or individual
economic activity ".
14. in paragraph 3 (b). u) points 2 and 3, the words "; production under this section
There is no mixing of mineral oils already put into free tax circulation
in the standard tanks of motor vehicles (§ 63 para. 2)
petrol stations ^ 10a) "shall be replaced by the words", other than those referred to in
§ 45 para. 12. "
15. in section 4, paragraph 4. 1 (b). a), the words "tax representative (§ 23a)"
replaced by the words "authorised consignor" and the words "destroy it or
another "and the words" (hereinafter referred to as "depreciation") ' shall be deleted.
16. in section 4, paragraph 4. 1 (b). (c)), the words "§ 14 para. 2 and 4, § 55 "are replaced by
the words "§ 15, 15a, 56".
17. in section 4, paragraph 4. 1 letter d) is added:
"(d)) which provided the collateral of tax on transport of selected products in the
conditional exemption scheme, in which there has been a violation of this
[section 9 (3) (b), (f)), and section 28]; jointly and severally liable for the tax
also corresponds to the legal or natural person, that the violation of this
the scheme involved, if this violation was aware of, or if it can be
reasonably be expected to be aware of him, ".
18. in section 4, paragraph 4. 1 (b). f), the words "in larger quantities," shall be replaced by
the words ", without proof, that this is about the selected products for personal
consumption, or "and after the word" tax "shall be inserted after the words"; for the tax together
and severally liable also corresponds to the legal or natural person on a
referred to storage or transport involved ".
19. in section 4, paragraph 4. 1 (b). (h)), the words "§ 33 para. 4 "shall be replaced by the words" §
33 para. 3 ", the words" § 33 para. 3 "shall be replaced by the words" § 33 para. 2 ", for
the word "representative" shall be inserted the words "or if the designated tax
representative fulfils the obligations of section 33 para. 6 "and the words" this person "
replaced by the words "the recipient (section 33 para. 1) ".
20. in section 4, paragraph 2, the following paragraphs 3 and 4 are added:
"(3) in the case of selected products into free tax circulation
shall be jointly and severally liable for the tax in addition to the tax payer as referred to in
paragraph 1 (b). and) also the legal or natural person on whose behalf
selected products into free tax circulation listed. In the case that
placing the selected products into free tax circulation was unauthorized,
responsible for tax, jointly and severally liable also legal or natural
the person who appears on this unauthorized entry into free tax circulation
participated.
(4) in the case of imports shall be jointly and severally liable for the tax in addition to the payer
the taxes referred to in paragraph 1 (b). (b) point 1 also) legal or natural
person in whose name the selected products have been imported. In the event that imports
the selected products was unauthorized, is responsible for tax, together and
severally liable also legal or natural person on such imports
involved. ".
Paragraphs 3 and 4 shall become paragraphs 5 and 6.
21. in section 4, paragraph 4. 5 the introductory part of the provisions read as follows: "for the purposes of paragraph 1,
(a). (f)), the quantity of the selected products for personal consumption, shall be deemed to
the quantity that does not exceed the u. "
22. in section 4, paragraph 4. 5 (b). a), the words ' oils "and" including "shall be inserted after.
23. in section 4, paragraph 4. 5 (b). (c)), the words "drinking alcohol and" are deleted.
24. the footnote No 11:
"11) European Parliament and Council Regulation (EC) No 110/2008 on the definition,
Description, presentation, labelling and protection of geographical indications
spirit drinks and repealing Council Regulation (EEC) No 1576/89. ".
25. In section 4, paragraph 4. 5 letter h) is added:
"h) or cigarillos cigars weighing not more than 3 g/piece 400 pieces,".
26. in section 4, paragraph 5, the following paragraph 6 is added:
"(6) for the purpose of assessing whether, in the case referred to in paragraph 1 (b). (f)) is
selected products for personal consumption or for business purposes,
the provisions of paragraph 5 shall apply. At the same time for these purposes it
the provisions of § 32 para. 2, 4 and 5 apply.
The present paragraph 6 is renumbered as paragraph 7.
27. in section 5 at the end of paragraph 1, the words "if it is their greater
quantity (§ 4 (3)) "shall be replaced by the words" unless it is about the selected
products for personal use (§ 4 para. 6, § 32 para. 2, 4 and 5) ".
28. in § 5 para. 7, the words "natural person" is replaced by "legal
or natural person established or "and after the words" United Kingdom (section 33) "
with the words "which does not carry out any other business or individual
economic activity ".
29. in § 9 para. 3 (b). a) and (d)), the words "to the loss or deterioration of the
There has been proven as a result of an unforeseeable and irresistible
the event "are replaced by the words" it is not a loss or deterioration in the
the meaning of section 3 (b). with) ".
30. in § 9 para. 3 (b). e), the words "in respect of these selected products
payers, "shall be replaced by the words" that the payer selected products for some time
held, or that it is holding, ".
31. in § 9 para. 3 (b). I), the words "natural person" is replaced by
"legal or natural person who does not carry out any other business or
a separate economic activity ".
32. In section 11 (1) 1 (b). (d)), after the words "transported from another Member
the State "the words" or from the point of import on the territory of the Czech
of the Republic "and the words" with the accompanying documents referred to in section 26, which issues a
the sender, and "shall be deleted.
33. In paragraph 11 (1) 1 (b). (e)), the word "attendant" be deleted and the words "§
26, which will expose the sender "shall be replaced by" section 27 or 27 c ".
34. In paragraph 11, the dot at the end of paragraph 1 is replaced by a comma and the following
the letters f) and (g)), which read as follows:
"(f)) imported from third countries, if they are selected products within the
limits and under the conditions stipulated by international treaties with these
countries exempt from value added tax,
g) imported by international organisations or their members, if they are
These selected products within the limits and under the conditions laid down
the international conventions establishing the organizations or
the location of their headquarters agreements, be exempt from value added tax
values. ".
35. In paragraph 11 of the text at the end of paragraph 4, the words "paragraph. 1 "shall be deleted.
36. In § 12 para. 3 and § 13 para. 1 the words "and 98" is replaced by "section
98 and 105a ".
37. In § 13 para. 22 (a). (d)), § 19 para. 1 (b). and, § 19 paragraph 1). 5, § 59
paragraph. 5 and 8 and § 78 para. 3 the words "§ 3 (b). (f)) "shall be replaced by ' paragraph 3
(a). (g)). "
38. In § 13 para. 25, the words "and section 98 for the wine" shall be replaced by the words "§ 98
for wine and intermediate products and section 105a for tobacco products ".
39. In § 14 para. 2 the initial part of the provision, the words "shall submit proof of
that tax was paid for the selected products on the territory of the United
Republic and these products have been delivered "shall be replaced by" transport
selected products released for free circulation on the territory of the tax
The United States ".
40. In § 14 para. 2 letter d) is added:
"d) provides evidence of
1. the payment of taxes in the Member State of destination,
2. the payment of taxes in the Member State in which the loss occurred during the
transport or where the loss was detected during transport, if the
This is not about the loss or deterioration within the meaning of section 3 (b). with), or
3. the fact that the selected product is not in the Member State of destination
subject to tax or that is exempt, issued by the competent authorities of the
Member State of destination ".
41. In section 14 is at the end of paragraph 3 the following sentence "in the case of loss during
transport, with the exception of the loss of or deterioration in the meaning of section 3 (b). with),
must be entitled to a refund of the tax also documented proof that the tax was
paid in the Member State in which the loss occurred, or in which
the loss was detected. ".
42. In § 14 para. 4, the words "tax representatives pursuant to section 3 (b). q) "
be deleted and the words "destruction of selected products as a result of unpredictable and
irresistible event "shall be replaced by the words" the loss or deterioration of the
within the meaning of section 3 (b). with) ".
43. In § 14 para. 9, the word "to" is replaced by "up to 56".
44. In article 14, the following paragraph 10 is added:
"(10) the provisions of paragraphs 1 to 3 shall not apply to persons who have been
tax from the selected products under section 15 or 15a, if listed
These selected products exported by the person or the boys or sent to
of another Member State. '.
45. In article 15, paragraph 2. 8 and § 32 para. 3, the number "3" is replaced by "5".
46. In paragraph 15, the dot at the end of paragraph 12 is replaced by a comma and the following
letter h) is added:
"h) members of the family of persons referred to in paragraph 1 (b). e) or (f))
serve these persons tax return. ".
47. In article 15, paragraph 2. 15, the words "and section 54 to 57 shall be replaced by", 15a,
54, 56 to 57 ".
48. in article 15, the following new section 15a, which including the title and notes
line no. 24a is added:
"§ 15a
Refund to the armed forces of NATO Member States, with the exception
the armed forces of the United States
(1) the extent to which the armed forces of the sending State ^ 24a), or
North Atlantic Treaty Organization purchases taxed selected products for
the use of these products by those forces or the civilian
the staff accompanying them or for supplying their cafeterias,
a to the armed forces of the sending State shall be entitled to a refund.
(2) the tax paid is refunded to the armed forces of the sending State
a maximum amount of EUR 500 per calendar year. This limit is
does not apply to mineral oils according to § 45 para. 1 (b). a) and b) or
pursuant to § 45 para. 2 (a). c) to (e)), and (j)) for business vehicles, aircraft, and
boats to the tax territory of the United States, when it paid tax returns without
the restrictions.
(3) Paid tax returns civil employees accompanying the
the armed forces of the sending State, up to a maximum 100 000 CZK
calendar year.
(4) the limit for tax refund provided for in paragraphs 2 and 3 shall
i counted the amount of tax attributable to selected products exempted from the
tax under section 11 (1) 1 (b). and) or d) transported from another Member
State or imported to the armed forces or civilian employees
accompanying the armed forces of the sending State to the same tax
period to which the claim relates.
(5) the entitlement to the refund shall carry a tax document or proof of
sale under § 5.
(6) the military authorities of the armed forces ^ 24a) of the sending State shall apply the
entitled to a refund of the tax referred to in paragraph 1 for the military personnel and civilian
an employee of the sending State through the Ministry of defense in
the Customs Office under whose territorial jurisdiction belongs to the municipality of Prague 1, and
it on a form issued by the Ministry of finance.
(7) the military authorities of the armed forces of the sending State for the purpose
tax refund status tax entity without the obligation to register.
(8) Customs Office of tax returns through the Department of defense within 30
calendar days from the day following the day on which the right to a refund
taxes applied. Entitled to a refund of the tax expires, if it is not applied to the customs
the Office referred to in paragraph 6, no later than the last day of the sixth
calendar month following the calendar month in which the
the purchase referred to in paragraph 1 took place.
(9) of the selected products for which the application of the right to a refund and
that have been lent, or transferred for a consideration or
free of charge, is the military authority which applied the right to a refund,
obliged to pay the tax through the Department of Defense, Office of
referred to in paragraph 6 in the amount of the tax attributable to these products,
by the end of the calendar month in which the event occurred.
(10) the persons referred to in paragraphs 2 and 3, which apply the right to a refund
tax under this provision, they cannot claim a tax refund
for the same selected products according to section 14, 15, 54, 56 to 57.
24A) Act No. 309/1999 Coll., on stay of the armed forces of other States on the
the territory of the United States. ".
49. In section 19 para. 1 (b). (b)), the words "(§ 24 and 25) and for export (section 27 and
35) "shall be replaced by the words" and the export of (§ 24-27f) ".
50. in § 19 para. 4, the words "and 7 ' shall be deleted.
51. In paragraph 19, paragraphs 6 and 7 are added:
"(6) On selected products, which are subject to suspension
exemption from the duty shall not apply to the provisions governing the
conditional exemption from the tax.
(7) in the cases referred to in § 13 para. 22 (a). (d)) are selected products
exempt on the basis of a special permit located in a space-
included within the site, for which it took the decision on the authorisation to
operating a tax warehouse under section 20, listed in the conditional mode
exemption from the tax on the date of acquisition of legal power of this decision. ".
52. In article 19, paragraph 8 shall be deleted.
The former paragraph 9, renumbered 8.
53. In paragraph 23, the period at the end of paragraph 1 is replaced by a comma and the following
subparagraph (c)) is added
"(c) the trade name or name), registered office and registration data to tax in
another Member State of the supplier from a Member State, if the
a legal person; name and surname or business name, location
stay and the data on the register for VAT in another Member State of the supplier of the
another Member State, is a natural person; This information will be
confirmed by the competent tax administrator. ".
54. Section 23a is including title and footnotes # 27a, 27b, including
links to these footnotes deleted.
55. section 24 to 27, including headings and footnotes # 27 c to 27 e, 28 and
28A shall be added:
"§ 24
To the right of the selected products in the regime of conditional exemption from tax on
income tax in the Czech Republic
(1) the selected products can be used in a conditional exemption scheme
Motorola, unless this Act provides otherwise (section 58a)
and from a tax warehouse to) another tax warehouse, to the place of exportation or to
the place of direct delivery, with the exception of transport selected products to persons under the
§ 11 (1) 1 (b). (d)),
(b)) from the point of importation into a tax warehouse, to the place of exportation or to the place of
direct delivery with the exception of transport selected products to persons according to § 11
paragraph. 1 (b). (d)).
(2) the selected products can be used in a conditional exemption scheme
transport only if the operator of the tax
warehouse or a legitimate sender will provide collateral in the amount of the tax,
you would be required to admit and pay when you bring the transported
the selected products into free tax circulation, if this law
unless otherwise specified in [section 58, paragraph 2, 3, 4 and section 58, paragraph 5 (a))]. If
the operator sending tax warehouse provided by ensuring the tax for
operating a tax warehouse, that security may be used for
providing security for the transport of selected products with the exception of
transport referred to in paragraph 1 (b). (b)). the exemption shall not apply to the case where
a legitimate sender is the operator of a tax warehouse to which they are
selected products in the conditional exemption scheme transported. About
use to ensure the operation of the tax for tax warehouse for transport
the selected products, the Customs Office shall decide the locally competent tax
warehouse. If ensuring the tax under section 21 does not cover the tax attributable to the
the quantity of the selected products transported in the conditional mode
the tax exemption, the operator sending tax warehouse
must provide the additional security taxes to match the amount of the tax
attributable to the quantity transported of the selected products. If they are
selected products transported by the authorized consignor, shall be granted
ensure the tax for each transport separately, transfer or composition
funds on deposit account in order to ensure tax established by
the Customs Office. For ensuring the tax provided under this
paragraph shall not be entitled to interest on the amounts based on the deposit
account. The tax is deemed to be secured from the date of crediting relevant amount
on this account. If the tax is not paid by the due date of the tax
established by this Act, the Customs Office shall ensure the payment of the tax
taxes, including its accessories.
(3) the Customs Office may, at the request of the sending of the tax
the warehouse of the sender or authorized to give consent, in order to ensure the
taxes provided by the carrier, operator receiving the tax warehouse or
the owner of the selected products, unless the carrier, operator
receiving a tax warehouse or the owner of the selected products in writing
agrees.
(4) to the right of the selected products referred to in paragraph 1 (b). and) is launched
at the moment when these products will leave the tax warehouse, from which they are
sent. To the right of the selected products referred to in paragraph 1 (b). (b))
launched at the moment of the release of the selected products in the free mode
circulation. To the right of the selected products referred to in paragraph 1 (b). (b)) may be
started only after receiving specific administrative reference code
(hereinafter referred to as the "reference code") pursuant to section 26 paragraph 1. 4, or after the conditions
referred to in section 27 c of paragraph 1. 1.
(5) to the right of the selected products in the conditional exemption scheme
in a tax warehouse or place of direct delivery is suspended at the moment
the takeover of the selected products. To the right of the selected products in the
conditional exemption scheme in the place of export is finished
confirmation of electronic accompanying document by means of electronic
system for the transport and monitoring of selected products in accordance with the decision of the
The European Parliament and of the Council on computerising ^ 27 c)
(hereinafter referred to as "computerised system") to the border customs office of exit.
If the beneficiary is the selected products, tax warehouse operator is
in the event of termination of transport these products to register
pursuant to section 37 or 38 and, if this is not their transport at the place of
direct delivery, place them immediately into the tax warehouse.
(6) if the protection was provided for the transport of selected products
and transport has been terminated, the Customs office where protection was provided,
taxes, decide on release to ensure taxes within 5 working days after
the sender proves the fact that the conditions of adoption of the selected
products in the conditional exemption scheme are met (section 27a, 27b,
27 d, 27e, 27f) and or provide tax returns to the person providing tax
It has provided.
(7) the operator of a tax warehouse or a legitimate sender that
sends the selected products in the tax warehouse or to a place of export, the
through the electronic system to change the destination or
the recipient of the selected products. In this case it shall proceed in accordance with § 27 para.
7.
(8) launched by the transport of selected products in the conditional exemption scheme
from the tax cannot be split in the process, according to the Council directive on the General
adjusting excise duties ^ 27 d).
§ 25
To the right of the selected products in the conditional exemption scheme between
the Member States,
(1) the selected products can be used in a conditional exemption scheme
transport between the Member States, if the selected products are dispatched
from a tax warehouse located
and) in another Member State or from a legitimate sender from another
the Member State of
1. the operator of a tax warehouse or an authorized recipient to whom it was
granted a permit on the territory of the Czech Republic,
2. the place of export of the selected products on the territory of the Czech Republic,
or
3. the beneficiaries in accordance with § 11 para. 1 (b). d) or (e)),
(b)) on the territory of the Czech Republic, or authorized by the sender of the
place of importation on the territory of the Czech Republic
1. in the tax warehouse or an authorized recipient in another Member State,
2. the place of export of the selected products in another Member State,
3. beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)
another Member State,
(c)) in another Member State, authorised by the sender from another Member
the State through the fiscal territory of the United States
1. in the tax warehouse or an authorized recipient in another Member State,
2. the place of export of the selected products in another Member State,
3. beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)
another Member State.
(2) the selected products can import from places on the territory of the United
Republic of Motorola in the conditional mode, the exemption provided for in
paragraph 1 (b). (b) tax warehouse operator only). If the legitimate
the sender after the imposition of a fine on fulfilling the obligations laid down in this
by law, the Customs Office referred to in section 26 para. 3 (b). (b)) shall not issue this
an authorized sender reference code in accordance with § 26 para. 4 for the transport of
place of importation in the regime of conditional exemption from tax under section 27 c of paragraph 1.
2 for a period of two years from the date of the decision on the imposition of
the fine.
(3) if the selected products transported pursuant to paragraph 1. (b)),
the operator of a tax warehouse or the authorized consignor shall
security tax in the amount of tax which would be required to admit and
pay when you put the previous selected products for free
tax circulation, unless this Act provides otherwise [section 58, paragraph 5, point (a).
(b))]. the guarantee must be valid for all Member States. If
the operator sending tax warehouse provided by ensuring the tax for
operating a tax warehouse, that security may be used for
providing security for the transport of selected products with the exception of
in the case where as a legitimate sender conveys selected products from
place of importation on the territory of the Czech Republic. The Office may, on the
the request of the tax warehouse or authorised consignor
to grant the consent provided to ensure carrier or owner
the selected products, unless the carrier or the owner of the selected products
agrees in writing. If the selected products transported to authorized
by the sender from the point of import on the territory of the Czech Republic, provides
to ensure the tax for each transport. In the matter of securing tax for
transport shall be treated in accordance with § 24 para. 2.
(4) to the right of the selected products referred to in paragraph 1 (b). (b)) is launched
at the moment when these products will leave the tax warehouse, from which they are
sent, or at the moment of the release of the selected products in the free mode
circulation. To the right of the selected products referred to in paragraph 1 (b). (b)) points 1 and 2
may only be initiated upon receipt of the referral code in accordance with § 26 para.
4, or in case of unavailability of the electronic system after completion of the
the conditions referred to in section 27 c of paragraph 1. 1. The right of the selected products by
paragraph 1 (b). (b)), section 3 may be initiated only with the certificate of
the exemption referred to in the Commission Regulation on exemption certificates
from excise duty ^ 17a).
(5) to the right of the selected products in the conditional exemption scheme
referred to in paragraph 1 (b). and sections 1 and 3) is terminated at the moment of takeover
selected products by the beneficiary. If the beneficiary is the selected products
the operator of a tax warehouse, shall in the case of their transport
These products to register pursuant to § 37, 38 or 39 and, if
This is not about their transport at the place of direct shipment, place them
without delay in the tax warehouse. To the right of the selected products
conditional exemption from tax pursuant to paragraph 1. point 2) is
discontinued electronic confirmation of the accompanying document output
the frontier customs office.
(6) the operator of a tax warehouse or authorised consignee may terminate
transport of selected products in the conditional mode, the exemption provided for in
paragraph 1 (b). also, item 1) and their acceptance at the place of direct delivery.
(7) if the protection was provided for the transport of selected products
and transport has been terminated, the Customs Office shall decide on the release of tax assurance
within 5 working days after the recipient shall acknowledge the fact that they have been
conditions of acceptance of the selected products in the regime of conditional exemption from
taxes are met (section 27a, 27b, 27 d, 27e 27f or), and ensuring tax returns
the person providing tax.
(8) the operator or authorised consignor tax warehouse,
sends the selected products from the territory of the Czech Republic to the tax
the warehouse, an authorized recipient or to a place of export in another Member
the State, through the electronic system may change the destination
or the recipient of the selected products. In this case it shall proceed in accordance with § 27 a
paragraph. 7.
(9) launched by the transport of selected products referred to in paragraph 1 may not be in its
during the split by a Council directive concerning the General arrangements for excise duties
^ taxes 27 d).
section 26
Design of electronic accompanying document at the start of the transport of selected
products in the conditional exemption scheme
(1) the selected products can be transported in the conditional mode
the tax exemption only with electronic accompanying document. This is
does not apply to the transport of selected products in the mode of a conditional exemption from the
tax under section 27 c to 27f or section 100 or transport of selected products in the
conditional exemption scheme the persons referred to in section 11 (1) 1
(a). (d)) or the persons referred to in the Council directive concerning the General arrangements for
excise duties ^ 27e).
(2) the operator of the tax warehouse or an authorized
the shipper shall prepare a draft of the electronic accompanying document by using the
the electronic system.
(3) the draft of the electronic accompanying document shall be sent by means of electronic
System
and sending tax warehouse operator) to the Customs Office locally
responsible for the tax warehouse,
(b) a legitimate sender of Customs Office), which decides on release
selected products into free circulation.
(4) the Customs Office referred to in paragraph 3 shall verify the accuracy and validity of the data
referred to in the electronic design of the accompanying document. In the case that
These figures finds incorrect or incomplete, it shall inform without delay, to
This fact of the operator sending tax warehouse or
authorized sender. If the proposal does not cover electronic
the document, the Customs Office shall allocate to the defects referred to in paragraph 3 of the draft
reference code and shall forward it to the operator sending tax warehouse
or beneficiary to the sender without delay after the condition
ensure the tax in accordance with § 24 para. 2 or 3 or § 25 para. 3 and the condition
mark the selected products according to § 41 para. 7.
(5) the Customs Office referred to in paragraph 3 shall be entitled to, in addition to verification
the accuracy and validity of the data referred to in the draft of the electronic
the accompanying document referred to in paragraph 4 to make physical checks whether
the information referred to in this proposal is correct.
(6) the details of the design of the electronic accompanying document are listed in the
Commission Regulation implementing Council directive concerning the General arrangements for
consumer daní28).
section 27 of the
The electronic accompanying document at the start of transport and during transport
the selected products in the conditional exemption scheme
(1) if it is the right of the selected products in the conditional exemption scheme
from the tax effected pursuant to § 25 para. 1 (b). (b) point 1) or under section
to in article 25(2). 1 (b). (b)), section 3, with the exception of transport selected products
referred to in the Council directive on the General arrangements for excise duties ^ 27 e), or
It is carried out according to § 25 para. 6, the Customs Office referred to in section 26 para. 3
sends an electronic accompanying document to the competent authorities without delay,
another Member State in which the right is to be terminated. If there is a
to the right of the selected products in the conditional exemption scheme
carried out in accordance with § 24 of the tax warehouse or place of direct
delivery, the Customs Office referred to in § 26 para. 3 sends an electronic cover
the document without delay to the operator of a tax warehouse, that is in the
the electronic accompanying document listed as the recipient.
(2) if the right of the selected products in the conditional exemption scheme
from the tax effected pursuant to § 25 para. 1 (b). and) point 1 or paragraph 2. 6,
or beneficiaries in accordance with § 11 para. 1 (b). (e)), the Customs Office which received from the
competent authority of another Member State, the accompanying document, electronic
sends the document without delay to the beneficiary indicated on this document and the
the locally competent Customs Office for the place in which it has to be right
terminated, if the Customs Office different from the Customs Office to which this
receive the document.
(3) if the right of the selected products in the conditional exemption scheme
from the tax effected pursuant to § 25 para. 1 (b). (b)) (2), the Customs Office of
referred to in section 26 para. 3 sends the electronic accompanying document without delay
and the competent authorities of the Member State), in which the customs export is lodged
Declaration in accordance with the regulation of the Council establishing the Community customs code
Community ^ 28a), unless that Member State Czech Republic, or
(b)) to the Customs Office, which shall decide on the release of the previous selected
products for export, if the point of exit from the fiscal territory of the
The European Community on the territory of the Czech Republic.
(4) if it is the right of the selected products in the conditional exemption scheme
from the tax effected pursuant to § 25 para. 1 (b). and) (2), the Customs Office,
received from the competent authority of another Member State of an electronic
the accompanying document, transported to the export selected products
and sends this document to pohraničnímu without delay at the Customs office where the
This Customs Office different from the Customs Office to which the electronic cover
receive the document.
(5) the operator sending tax warehouse or an authorized
the sender is obliged to transmit a copy of the electronic documentary
the accompanying document or the commercial document, in which the reference is listed
the code, a person who physically transports the products selected. In the course of transport
the selected products in the mode of a conditional exemption is this person
required to submit the relevant document upon request at the Office, or
the Customs Directorate of the creditor under section 41.
(6) the operator sending tax warehouse or an authorized
the sender may cancel the electronic accompanying document by
the commencement of the services referred to in § 24 para. 4 or § 25 para. 4.
(7) the operator sending tax warehouse, which supplied the collateral
taxes, or a legitimate sender, which provided tax, assurance can
during the transport of selected products in the mode of a conditional exemption from the
the tax change the recipient or in place of their transportation, unless it is a
transport of persons referred to in section 11 (1) 1 (b). (e)). the change does
the procedure referred to in the Commission Regulation implementing Council directive on
General arrangements for excise duties ^ 28).
27 c) article 1 of European Parliament and Council decision No 1152/2003/EC
of 16 December 2002. June 2003 on computerising the movement and
monitoring of products subject to excise duty.
27 d) Article 23 of Council Directive 2008/118/EC of 16 December 2002. December 2008 on the
General arrangements for excise duty and repealing Directive 92/12/EEC.
27 e) article 12 para. 1 (b). (c)) Council Directive 2008/118/EC of 16 December 2002.
December 2008 concerning the General arrangements for excise duty and repealing Directive
92/12/EEC.
28) Commission Regulation No 684/2009 of 24 September. July 2009 laying
Council directive concerning the General arrangements for excise duty.
28A) article 161 paragraph. 5 of Council Regulation (EEC) No 2913/92 of 12 October 1992. October
1992 establishing the Community customs code. ".
Footnote 29 is repealed.
56. under § 27 § 27a shall be inserted to 27f, including headings and
footnote No. 28b:
"§ 27a
The electronic accompanying document when you exit the transport of selected products in the
conditional exemption scheme
(1) after adoption of the selected products receiving tax warehouse,
authorized by the recipient, or at the place of direct delivery according to § 24 para. 1
(a). (b)) or § 25 para. 6 submit the recipients no later than 5
working days after their transport, pursuant to section 24 or section 25 para. 1 (b).
and) point 1 of the notice of acceptance of the selected products in the conditional mode
the tax exemption by using the electronic system of Customs Office locally
competent place of adoption of the selected products. Losses and write-downs to
in the course of transport, with the exception of loss or deterioration in the
the meaning of section 3 (b). with), beneficiary notice of receipt selected
products in the conditional exemption scheme. Notice of requirements
adoption of the selected products in the conditional exemption scheme
Commission Regulation implementing Council directive concerning the General
adjusting excise duties ^ 28).
(2) After adoption of the selected products by the persons referred to in section 11 (1) 1 (b).
(e) the recipients shall submit a maximum) within 5 working days after the end
pursuant to § 25 para. 1 (b). and) point 3 of the notice of receipt selected
products in the conditional exemption scheme using electronic
system and certificate of exemption from excise duty Office of locally
the registered office or place of residence. If the recipient does not have a registered office or
place of residence on the territory of the Czech Republic, shall submit the notification
the Customs Office which is in the territory of City District Prague 1.
Losses and write-downs, which have occurred in the course of transport, with the exception of
loss or deterioration within the meaning of section 3 (b). with), beneficiary
notification of acceptance of the selected products in the regime of conditional exemption from
the tax. Notification of acceptance requirements of selected products
conditional exemption Commission Regulation laying
Council directive concerning the General arrangements for excise duties ^ 28). Essentials
certificate of exemption from excise duty Commission Regulation on
certificate of exemption from excise duty ^ 17a).
(3) After adoption of the selected products by the persons referred to in section 11 (1) 1 (b).
(d)) shall provide the recipients no later than 5 working days after the end
pursuant to § 25 para. 1 (b). and) point 3 of the certificate of exemption from
the excise tax to the Customs Office, which is in the territory of the city
part of Prague 1. The particulars of the certificate of exemption from excise duty
the regulation provides for the Commission of a certificate of exemption from excise duty
^ tax 17a).
(4) the Customs Office referred to in paragraph 1, 2 or 3 verifies the accuracy and validity of
the data referred to in the notice of adoption of the selected products
conditional exemption from the tax. In the event that the data finds
incorrect or incomplete, it shall inform without delay about this fact
the recipient referred to in paragraph 1, 2 or 3 and shall specify the period within which the
This removes the shortcomings of the recipient. If the notice of receipt selected
products in the conditional mode, the exemption does not include defects,
certified by the Customs Office referred to in paragraph 1 or 2, the fact that the beneficiaries were
conditions of acceptance of the selected products in the regime of conditional exemption from
taxes are fulfilled.
(5) the Customs Office referred to in paragraph 1, 2 or 3 shall be entitled to, in addition to verification
the accuracy and validity of the data referred to in the notice of adoption of the selected
products conditional exemptions under paragraph 4
make physical checks whether the information given in this notification
correspond to the facts.
(6) the Customs Office referred to in paragraph 1 or 2 shall send a notice of receipt
the selected products in the mode of a conditional exemption to the competent
authorities of another Member State of dispatch. The Customs Office referred to in paragraph 3
shall inform the competent authorities of another Member State of dispatch, the transport
the selected products in the mode of a conditional exemption to persons
referred to in article 11 (1) 1 (b). (d)) was terminated.
(7) if the selected products transported in the conditional mode
exemption from tax of the territory of the Czech Republic to another Member
State pursuant to § 25 para. 1 (b). (b) point 1 or 3), the Customs Office
the locally competent according to the place of dispatch of the notification of the selected products
adoption of the selected products in the conditional exemption scheme
received from another Member State to the sender without delay following its
receipt.
(8) if it is the right of the selected products in the conditional exemption scheme
from the tax effected under section 24, the Customs Office referred to in paragraph 1 shall send to the
notification of acceptance of the selected products in the regime of conditional exemption from
taxes directly to the sender.
section 27b
Electronic documents for the export of selected products in the conditional mode
tax exemption
(1) if it is the right of the selected products in the conditional exemption scheme
from the tax effected pursuant to § 25 para. 1 (b). and (2), shall be drawn up)
the border customs office confirmation of selected products from the output tax
the territory of the European Community. The confirmation to the Customs Office, which shall be sent to the
the tax territory of the United States dismissed the selected products to the mode
export. This Customs Office shall verify the accuracy and validity of the data referred to in
confirmation. In the absence of confirmation of the defect, he shall send notice of the export
the selected products in the electronic system of the competent authorities of the other
Member State of dispatch. Losses and write-downs, which have occurred in the
during transport, with the exception of loss or deterioration within the meaning of section 3 (b).
with), the Customs Office which on the territory of the Czech Republic fired
selected products to the export procedure, the export notification shall be given in the selected
products in the conditional exemption scheme. Notice of requirements
exports of selected products, Commission Regulation implementing
Council directive concerning the General arrangements for excise duties ^ 28).
(2) if the transport is carried out according to § 25 para. 1 (b). (b)) (2),
the Office of the locally competent according to the place of dispatch of selected products
sends notification of selected products from the territory of the European
the community has received from another Member State, to the sender.
(3) if the right of the selected products in the conditional exemption scheme
from taxes to the point of export is carried out in accordance with § 24 para. 1, shall draw up
the border customs office confirmation of selected products from the output tax
the territory of the European Community. Will send the confirmation to the Customs Office, which
dismiss the selected products to the export procedure. This Customs Office shall verify the
the accuracy and validity of the data referred to in the certificate. In the absence of
confirmation of the defect, shall send notification of exports of selected products to the sender.
Losses and write-downs, which have occurred in the course of transport, with the exception of
loss or deterioration within the meaning of section 3 (b). with), the Customs Office, which
on the territory of the United States dismissed the selected products to the mode
exports, export notification of selected products in the conditional mode
exemption from tax.
section 27 c
The unavailability of the electronic system at the start of and during transport
transport of selected products in the conditional exemption scheme
(1) if it is an electronic system at the time of the commencement of the transport
the selected products in the mode of a conditional exemption is unavailable,
the operator initiates the sending of the tax warehouse or an authorized
the sender of such transport only after meeting the following conditions:
and) selected products are shipped with a document that contains the same
information, such as the design of the electronic accompanying document in accordance with § 26,
(b)) before starting the transport shall inform the Customs Office referred to
in § 26 para. 3 (b). and) or (b)) and submit this to the Customs office copy of the
the document referred to in point (a)),
(c)) shall ensure tax according to § 24 para. 2 or 3 or § 25 para. 3,
(d)) to provide information about the reasons of unavailability in the case that during this
the unavailability of the electronic system is responsible.
(2) to the right of the selected products with the proof referred to in paragraph 1. and) can
be initiated only with the consent of the customs authority referred to in paragraph 1
(a). (b)).
(3) Immediately after you restore the availability of the electronic system
the consignor referred to in paragraph 1 shall submit to the Customs Office referred to in paragraph
1 (b). (b) the electronic accompanying document) the proposal in accordance with section 26
paragraph. 2.
(4) the Customs Office referred to in paragraph 1 (b). b) verifies the accuracy and validity of
the data referred to in the design of electronic accompanying document, in particular
by comparing the data contained in the document referred to in paragraph 1 (b). and)
the electronic design of the accompanying document referred to in paragraph 3. In the case of
that the information it finds incorrect or incomplete, it shall inform without delay, to
This fact the sender pursuant to paragraph 1 and shall specify the period within which the
This removes the shortcomings of the sender. If the proposal does not
the electronic accompanying document defects, the Customs Office referred to in paragraph 1
(a). (b)) this proposal reference code shall be assigned and shall forward it to the sender
referred to in paragraph 1. The electronic accompanying document replaces document
referred to in paragraph 1 (b). a). Then proceed in accordance with the provisions of §
26 and 27.
(5) to the time when the design of the electronic accompanying document
assigned reference code that is communicated to the sender in accordance with paragraph 1,
It is considered the right of the selected products in the mode of proceeding
conditional exemption for the use of the document referred to in paragraph 1
(a). and).
(6) the sender of the selected products in the regime of conditional exemption from
the taxes referred to in paragraph 1 shall keep the document referred to in
paragraph 1 (b). and) for 10 years from the date of the initiation of the traffic
refers to.
(7) in case of unavailability of the electronic system referred to in paragraph 1
the operator sending tax warehouse or a legitimate sender
shall inform the Customs Office referred to in paragraph 1 (b). (b) the amendments referred to in section 27)
paragraph. 7 prior to their implementation, and using data messages or
using transmission techniques under a special legal regulation
governing tax administration ^ 28b). Proceed in accordance with the
the provisions of paragraphs 3 to 5.
(8) the unavailability of the electronic system means the State where access
the means of communication of the Customs Office to the electronic system are
When it is broken or malfunctioning electronic system itself.
section 27 d
The unavailability of the electronic system when their transport of selected
products in the conditional exemption scheme
(1) if the transport is in the conditional exemption scheme
carried out according to § 25 para. 1 (b). and) points 1 and 3, with the exception of
transport to the consignee in accordance with § 11 para. 1 (b). (d)), and in accordance with § 24 para. 1, with the
the exception of the transport to the place of export, and if the recipient selected products
cannot submit the notice of adoption of the selected products using
the electronic system in accordance with § 27a para. 1 or 2 or § 27b para. 1 of
because of the
and the unavailability of the electronic system in) place the adoption of selected
products,
(b) the computerised system is unavailable in the) place of departure selected
products from another Member State, if the recipient until the moment of the adoption of the
selected products have not received electronic accompanying document with assigned
specific administrative reference code, or
c) unavailability of the electronic system in place of departure selected
products on the territory of the Czech Republic, if it was not possible to
the time of the adoption of the selected products, use the procedure under section 27 c of paragraph 1. 3 to
5,
It's the document that contains the same data as the notification of acceptance
the selected products. This document shall be considered as confirmation of their
transport. The recipient shall submit without delay to the Customs Office it locally
competent place of adoption of the selected products.
(2) If a beneficiary until the end of the day, when they were accepted, selected products
do not submit the reasons referred to in paragraph 1 the Office of locally
competent place of receipt of the notification of acceptance of the selected products
selected products by using the electronic system, the Customs Office shall send a copy
the document referred to in paragraph 1 to the competent authorities of the Member State
the dispatch or the sender in accordance with paragraph 1 on the territory of the United
of the Republic.
(3) the Office of the locally competent according to the place of acceptance of selected products
the document referred to in paragraph 1 shall transmit to the competent authorities of the Member State
dispatch from another Member State.
(4) Immediately after you restore the availability of the computerised system shall submit to the
the recipient of the notice of acceptance of the selected products in the conditional mode
exemption from tax pursuant to § 27a para. 1 or 2 or § 27b para. 1. Further
the procedure according to the provisions of section 27 c of paragraph 1. 3-5.
section 27e
The unavailability of the electronic system on the export of
(1) If, in cases under § 25 para. 1 (b). and section 2 or in)
cases of export of the selected products according to § 24 para. 1 for reasons of
the unavailability of the electronic system in the Czech Republic or for reasons of
referred to in section 27 d of paragraph 1. 1 (b). b) or c) cannot be drawn up the notice of
exports of selected products from the tax within the European Community,
draw up a Customs Office, which dismissed the selected products to the export procedure,
the document that contains the same information as this notice and that
confirms that the right has been terminated.
(2) the Customs Office referred to in paragraph 1 shall send the document referred to in paragraph 1
the competent authorities of the Member State of departure or to the sender on the tax
the territory of the United States, if you cannot draw up an export notification
selected products by the end of the day, when the Customs Office referred to in paragraph 1
receiving confirmation of output of selected products from the territory of the
The European Community from the border customs office, if these
different customs offices, or when the selected products surged from the tax
the territory of the European Community.
(3) in the case of transport in accordance with § 25 para. 1 (b). (b) the Customs Office of point 2)
the locally competent according to the place of dispatch shall transmit a copy of the selected products
document referred to in paragraph 1, the competent authority of another instrument
the Member State of exportation to the sender.
(4) if the unavailability of the electronic system referred to in paragraph 1
removed, the procedure under section 27b.
(5) If, in cases under § 25 para. 1 (b). and section 2 or in)
cases of export of the selected products according to § 24 para. 1 you cannot prove
their transport of selected products in the mode of a conditional exemption from the
the tax notice of exports of selected products or because of the unavailability of
the electronic system, or, for reasons referred to in section 27 d of paragraph 1. 1 (b). (b))
or (c)), the Customs Office referred to in paragraph 1 shall draw up a notice of replacement
exports of selected products, which replace the document. Replacement notification
on the export of selected products, then the competent authorities of the Member State shall send the
send or to the sender on the territory of the Czech Republic.
section 27f
Replacement documents for delivery conditional mode selected products
tax exemption
(1) if the transport is in the conditional exemption scheme
carried out according to § 25 para. 1 (b). and sections 1 and 3) or § 24 para. 1,
with the exception of transport to the consignee in accordance with § 11 para. 1 (b). (d)), and with the exception of
transport to the place of exportation according to § 24 para. 1, and if the recipient selected
products cannot submit the notice of adoption of the selected products using
the electronic system in accordance with § 27a para. 1 or 2 or § 27b, for reasons of
other than those referred to in section 27 d of paragraph 1. 1, so these facts cannot be
demonstrate the procedures laid down in the case of unavailability of the electronic
system, the recipient is required to submit to the Customs Office competent locally
place the adoption of selected products replacement proof of adoption of the selected
the products must contain the same information, such as notification of acceptance
the selected products.
(2) If a replacement does not contain proof of acceptance of the selected product defects,
the Customs Office referred to in paragraph 1 shall transmit this document to the competent authorities
the Member State of departure or in case of transport in accordance with § 24 para. 1
the locally competent Customs Office for the sender. The Office of locally
responsible for the sender then sends the document directly to the sender.
(3) in the case of transport in accordance with § 25 para. 1 (b). (b)), with the exception of persons
referred to in the Council directive on the General arrangements for excise duties ^ 27e) Customs
the Office of the competent according to the place of dispatch of selected products, which receives
alternate proof of adoption of the selected products by the competent authorities
another Member State, shall examine the document and in case of its recognition
record their transport into the electronic system.
28B) § 21 para. 3 of Act No. 337/1992 Coll., on administration of taxes and fees, in the
as amended. ".
57. In section 28 paragraph 1 reads:
"(1) violation of the regime of conditional exemption from the tax during transport
occurs, except in the cases referred to in paragraph 2, if the
transported the selected products is not within the prescribed period ended their
the right to a tax warehouse, an authorized recipient, instead of direct
delivery to the place of exportation, the person referred to in section 11 (1) 1 (b). d) or (e))
or beneficiaries under the Council directive on the General arrangements for excise duties ^ 6a)
in another Member State. '.
58. In section 28 para. 2 the word "unforeseeable and irresistible event"
replaced by the words "loss or deterioration within the meaning of section 3 (b). with) or in
as a result of the losses within the meaning of § 49 paragraph 1. or § 71 paragraph 15. 2 "and after the word
"the warehouse", the words "or the place of importation, from which it was right
launched ".
59. In § 28 para. 3, the words "unless otherwise provided in this Act (§ 28 para.
8) "shall be replaced by" paragraph 9 provides otherwise ".
60. In § 28 para. 5, the words "from the tax warehouse located" are replaced by
the word "initiated".
61. In § 28 para. 6, the words "is sending tax warehouse"
replaced by the words "was launched right".
62. In section 28 paragraph 7 is added:
"(7) if the selected products transported on the territory of the Czech
States pursuant to § 24 para. 1, and the recipient can demonstrate or customs office
who decided to dismiss these selected products to the export procedure,
does not confirm within four months from the date of dispatch of the selected products that
selected products
and delivered to the site) were to determine
(b)) of the tax came within the European Community, or
(c)) were completely destroyed or rendered commercially valueless as a result of loss or
depreciation in terms of section 3 (b). with),
These selected products for the excluded from the conditional mode
exemption from tax. That has not yet been confirmed, that on submitted
the selected products occurred to meet the conditions referred to in points (a))
or (b), it shall notify the sending operator) of the tax warehouse, Customs Office
the locally competent tax warehouse no later than two months from the
the date of transport. The authorized consignor shall notify this fact
at the same time the Customs Office which decided to dismiss these selected
products for free circulation. ".
63. In section 28 paragraph 7 the following paragraph 8 is added:
"(8) if the selected products transported from the tax in the Czech
States pursuant to § 25 para. 1 (b). (b)), and the recipient of another Member
the State cannot prove or the competent authority of another Member State of export
does not confirm within four months from the date of dispatch of the selected products that
selected products
and delivered to the site) were to determine
(b) to speak out from the tax) within the European Community,
(c)) were completely destroyed or rendered commercially valueless as a result of loss or
depreciation in terms of section 3 (b). with), or
(d)) have not been delivered to the place of destination for violation of the regime of conditional
the exemption, which occurred during transport excluding tax territory
The United States,
These selected products for the excluded from the conditional mode
exemption from tax. That has not yet been confirmed, that on submitted
the selected products occurred to meet the conditions referred to in points (a)),
(b)), or (c), it shall notify the sending operator) of the tax warehouse, Customs Office
the locally competent tax warehouse no later than two months from the
the date of transport. The authorized consignor shall notify this fact
at the same time the Customs Office which decided to dismiss these selected
products for free circulation. ".
(6) paragraphs 8 to 10 shall be renumbered as paragraphs 9 to 11.
64. In § 28 paragraph 9 is added:
"(9) if the person referred to in section 4, paragraph 4. 1 (b). (d)) did not know or could not
know that the selected products trucked in conditional exemption scheme
from the tax have not been delivered to the place of destination, may, within one month from the date
When he was informed of this fact the locally competent Customs Office
the tax warehouse, from which it was launched, shipping or customs office
who decided to dismiss these selected products in free mode
circulation, to prove that the right has been terminated in accordance with § 24 para. 5 or
§ 25 para. 5, or that there has been a violation of the regime of conditional exemption from
taxes during transport on the territory of another Member State. '.
65. In paragraph 28, paragraph 10 shall be deleted.
The present paragraph 11, renumbered 10.
66. In § 28 para. 10, the words "release of the accompanying document" shall be replaced by
the words "shipping" and the number "6" shall be replaced by the number "5".
67. In paragraph 28, the following paragraph 11, which read:
"(11) where it was found violating the regime of conditional exemption from
during the transport tax in another Member State and subsequently within three
years from the date of commencement of Transportation determines that the infringement occurred on
the tax territory of the United States, the procedure referred to in paragraph 4. After
tax payment inform the Office of the competent authorities of this fact
of the Member State in which the violation of conditional exemption scheme
from the tax during transport found. ".
68. In section 29 para. 2, after the words "tax amount" shall be replaced
"paid in accordance with paragraph 3, 6, or 8".
69. In section 29 shall be added to paragraph 6 to 10 are added:
"(6) If, during the transport of selected products listed for free
tax circulation in another Member State and intended for business purposes on the
income tax in the Czech Republic to their loss or deterioration,
proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5, 10, and 11
by analogy. This does not apply if the loss or deterioration of the
the meaning of section 3 (b). s). In this case, the tax authority shall decide on the release of
ensure the taxes within 5 working days from the date of the demonstration of this fact.
(7) the provisions of section 29 shall not apply to the selected products listed for free
tax circulation in another Member State
and trucked through tax territory) of the United Kingdom to the other Member
State, or
(b)), placed on board the aircraft during a stopover on the territory of the Czech
Republic,
If this transport is not lost or deterioration of the selected
products.
(8) where it is found on the territory of the Czech Republic, that during transport
the selected products referred to in paragraph 7 has been lost or
the write-down, the obligation to declare and pay tax on the tax chargeable on the territory of the
The United States, regardless of whether there has been a loss or
depreciation on the territory of the United States, or whether it is not possible
to determine where this event has occurred. This does not apply if the
loss or deterioration within the meaning of section 3 (b). with).
(9) the customs authority shall provide to the competent tax authority of the Member State in
which it was launched, the information about the right of developing the obligations of the tax admit
and pay the tax within the Czech Republic. At the same time provide information
of this fact to the competent tax authority of the Member State in
which the right is terminated.
(10) where it is found on the territory of the Czech Republic, that during transport
the selected products referred to in paragraph 7 has been lost or
depreciation in terms of section 3 (b). with), the Customs Office shall provide the competent
the tax authority of the Member State in which the right is to be terminated,
information about this fact. ".
70. in § 30 paragraph 2 reads as follows:
"(2) the selected products listed into free tax circulation in another Member
State and transported through the territory of the Czech Republic to the tax of that other
Member State for the purposes of the business can be transported only with the
the simplified accompanying document and appropriate itinerary. If these
selected products transported in this manner frequently and regularly, you can
It is on the basis of the agreed bilateral agreement with that other Member State
transport without the simplified accompanying document. ".
71. In article 30, paragraph 2, the following paragraph 3 is added:
"(3) selected products listed into free tax circulation on the territory
The United States and transported through the territory of another Member State on
the tax territory of the United States for business purposes can be transported only
the simplified accompanying document and appropriate itinerary. If these
selected products transported in this manner frequently and regularly, you can
It is on the basis of the agreed bilateral agreement with that other Member State
transport without the simplified accompanying document. ".
Paragraphs 3 and 4 shall become paragraphs 4 and 5.
72. In paragraph 31, the following paragraph 6 to 8 are added:
"(6) If, during the transport of selected products listed for free
tax circulation on the territory of the United States and intended for the purposes of
business in another Member State to their loss or deterioration,
proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5 and 10, apply mutatis mutandis.
This does not apply if the loss or deterioration within the meaning of section 3 of the
(a). with).
(7) the customs authority shall provide to the competent tax authority of the Member State in
which is to be shut down, the information about the right of developing tax obligations
to declare and pay tax on the territory of the Czech Republic.
(8) where it is found on the territory of the Czech Republic, that during transport
the selected products there has been a loss or deterioration within the meaning of section 3 of the
(a). with), the Customs Office shall provide the competent tax authority of the Member
State in which the right is to be terminated, the information about this
fact. ".
73. In § 32 para. 2, after the word "account" shall be replaced by "in particular".
74. In § 32 paragraph 4 is added:
"(4) for the quantities of selected products for personal consumption for the purposes of this
provisions is considered to be the amount referred to in section 4, paragraph 4. 5. ".
75. In § 33 paragraph 1 reads:
"(1) if the selected products that have been put into free tax
circulation in another Member State, sent to the natural or legal person
or on its behalf, and this person has in that other Member State instead of
residence or head office, legal or natural person established or with
place of residence on the territory of the Czech Republic, which do not
does not perform a different duty to a separate economic activity, tax
to declare and pay tax on the territory of the United States. ".
76. In article 33, paragraph 2 shall be deleted.
Paragraphs 3 and 4 shall become paragraphs 2 to 15.
77. In § 33 para. 2 the words "natural person referred to in paragraph 2" shall be replaced by
the words "natural or legal person referred to in paragraph 1" and the words "§ 3
(a). r) "shall be replaced by ' paragraph 3 (b). t) ".
78. In § 33 para. 3 the words "natural person referred to in paragraph 2"
replaced by the words "legal or natural person referred to in paragraph 1,
that are sent to selected products ".
79. In § 33 para. 4 (b). (b)), after the words "last name," the words
"registered office" and the words "or of the natural person referred to in paragraph 2" shall be replaced by
the words "legal or natural persons referred to in paragraph 1 which are
selected products coming. "
80. In article 33, paragraph 5 shall be deleted.
Paragraphs 6 to 15 shall be renumbered as paragraphs 5 to 14.
81. In § 33 para. 5, the words "by a natural person referred to in paragraph 2"
replaced by the words "legal or natural person referred to in paragraph 1,
that are sent to selected products ".
82. In § 33 paragraph 5 the following paragraph 6 is added:
"(6) If a tax representative for the sending of the selected products fail
the obligations referred to in paragraph 4, the obligation to declare and tax
pay on the legal or natural person referred to in paragraph 1, which
sent to selected products. ".
Paragraphs 6 to 14 are renumbered 7 to 15.
83. In § 33 para. 7, after the words "tax amount", the words "paid
pursuant to paragraph 5, 6 or 15 ".
84. In § 33 para. 9, the words "natural persons" shall be replaced by
"legal or natural persons referred to in paragraph 1" and the number "5"
replaced by the number "4".
85. In § 33 para. 12, the words "confirmation of tax payment" shall be deleted,
the end of text in a paragraph with dot replaced with a comma and the following letters and)
to c), which read as follows:
"and confirmation of tax payment) under paragraph 5 or 6,
(b) confirmation of tax payment) in accordance with paragraph 3, or
c) confirmation that the transport has been sent by the selected products
on the territory of the Czech Republic to loss or deterioration within the meaning of
§ 3 (b). s).“.
86. In § 33 para. 13 (a). 14, the words "natural person" is replaced by
"legal or natural person established or" and after the word "State"
the words "which does not carry out any other business or individual
economic activity ".
87. In § 33 paragraph 14 shall be inserted after paragraph 15 to 17, which
shall be added:
"(3) If, during the transport of selected products consigned to tax
the territory of the United States from another Member State, or consigned from
the tax territory of the United Kingdom to other Member States to their
the loss or deterioration of, the procedure referred to in paragraph 8 and paragraph 4 of
paragraph. 1 (b). (d)) and § 28 para. 4, 5 and 10, apply mutatis mutandis. This does not apply if the
It is a loss or deterioration within the meaning of section 3 (b). s). In this
the case of the tax authority shall decide on the release of securing tax within 5 working
days from the date of the demonstration of this fact, if such collateral
the tax provided under paragraph 4.
(16) If, during the transport of selected products consigned from the tax
the territory of the United Kingdom to other Member States for loss or
the write-down, the Customs Office shall provide to the competent authority of the Member State,
in which the right is to be sent to the selected products discontinued
information about the emergence of the obligation to declare and pay tax on the territory of the
Of the Czech Republic.
(5) If, during the transport of selected products consigned from the tax
the territory of the United Kingdom to other Member States for loss or
depreciation in terms of section 3 (b). with), the Customs Office shall provide the competent
authority of the Member State in which the right is to be terminated, the information about the
This fact. ".
The former paragraph 3 shall become paragraph 6.
88. In § 33a paragraph 12 reads as follows:
"(12) the authorisation shall expire
and the dissolution of the legal person), if the tax representative for sending
the selected product is a legal person,
(b)) the death of a tax representative for the sending of the selected products or acquisition
the judgment of the Court declaring a tax representative for sending
selected products for the dead,
(c)) date of application of the decision of the Court for a declaration of bankruptcy
property tax representative for the sending of the selected products,
(d) the date of termination of a trade licence) ^ 21),
e) citing Attorney natural or legal person sending
selected products from another Member State on the territory of the Czech tax
States that this power of attorney granted by, or
f) the termination of the power of Attorney for the sending of the tax representative selected
products. ".
89. In § 33a paragraph 13 shall be added:
"(13) Customs Directorate shall withdraw the authorization issued to the tax representatives for
the sending of the selected products, if
and) the reasons on the basis of which it was issued,
(b)) a tax representative for the sending of the selected products after the issuance of the permit
fulfilling the obligations that are a condition for his release, or does not
properly accounting or registration in accordance with § 33 para. 9, or otherwise violates
the obligations of the tax representative, nor the imposition of fines did not lead to the remedy,
(c)) a tax representative for the sending of the selected products for the withdrawal
requested, or
(d)) a tax representative for the sending of the selected products for a period of three
consecutive calendar months does not accept the selected products for no reason. ".
90. In article 34, paragraphs 2 to 5 shall be deleted and shall be deleted at the same time marking
of paragraph 1.
91. In paragraph 34 the words "situated in a customs procedure or in a free
the customs zone or free warehouse on the territory of the United
the Republic "shall be replaced by the words" to the scheme with a suspensive arrangement ".
92. In § 36 odst. 1, 4 and 5, the words "on board aircraft ' shall be
the words "in flight".
93. In § 36 odst. 3, the word "imminent" be deleted and the word "country"
the words "or in a third territory".
94. In paragraph 37, the dot at the end of paragraph 1 is replaced by a comma and the following
letters e) and (f)), which read as follows:
"e) adopted in place of direct delivery,
f) issued from the place of direct delivery. ".
95. In § 37 para. 2 at the end of the text of the letters b) and d), the words ";
instead of direct delivery, is this place different from the place of tax
warehouse ".
96. In § 37 para. 2 (f)):
"(f)) data that are listed in the documents referred to in § 27, § 27a, § 27b, or
section 27f, if these data are no longer listed under subparagraphs) to (e)). ".
97. In § 37 para. 3 the words "to take" is deleted and at the end of paragraph 3
the following sentence "write in the register after the takeover of the selected products must
be made without delay after their transport. ".
98. In paragraph 38, the dot at the end of paragraph 1 is replaced by a comma and the following
subparagraph (d)) and e) are added:
"(d)) adopted in place of direct delivery,
e) issued from the place of direct delivery. ".
99. section 39a including title:
"§ 39a
The evidence led by the authorized consignor
(1) an authorized consignor referred to in § 3 (b). k) is required to keep
the registration of the selected products taken from the place of importation to transport and
selected products for which was right from the point of import ended.
(2) the records referred to in paragraph 1 shall be broken down by individual
species selected products listed
and trade names of selected products) adopted for the transport from the place of importation,
the quantity in units of measurement and the start date of the transport,
(b)) trade names of selected products, for which the space shuttle
importation suspended, the quantity in units of measurement and the end date
transport.
(3) for the keeping of § 37 para. 3 and 4 apply mutatis mutandis. ".
100. In § 41 para. 1 the term "23a" is deleted.
101. In § 41 para. 4, after the words "referred to in" the following Word
"electronic" and the words "or" shall be inserted the word "other".
102. In § 41 para. 5, after the words "§ 134e" words "and" and 134f
the words "§ 134l" shall be replaced by the words "§ 134p and 134q".
103. In § 41 para. 7 "issues start transport by
sections 24 and 25 shall be replaced by the reference code assigned according to § 26 para. 4
or which has territorial jurisdiction according to the place of shipping selected
products which are exempt "and at the end of the paragraph, the following sentence" in
the case of the unavailability of the electronic system at the start of transport
the selected products in the regime of conditional exemption passes this
the permissions on the Customs Office referred to in section 27 c of paragraph 1. 1 (b). b).“.
104. In § 42 para. 1 (b). and the number "26)" is replaced by "27 and 27 c"
the words "100 and 100a ' is replaced by ' or 100a 100" and the words "24"
shall be deleted.
105. In § 42 para. 1 (b). (b)), the words "in larger quantities (section 4, paragraph 4.
3) ' shall be deleted and the text at the end of subparagraph (b)), the following words "
If this is not about selected products for personal use (§ 4 para. 6, § 32
paragraph. 2, 4 and 5) ".
106. In § 42 para. 2 the words "in larger quantities (section 4, paragraph 4. 3) "
replaced by the words "and is not a selected products for personal use (§
4 (4). 6, § 32 para. 2, 4 and 5) ".
107. In § 43 para. 1, the words "tax representative pursuant to § 23a," shall be replaced by
the words "authorised consignor pursuant to section 3 (b). k), "and the number" 8 "
replaced by the number "7".
108. In § 45 para. 2 (c)):
"(c)) of the mixture of mineral oils as referred to in paragraph 1 (b). (b)), intended as a
fuel for the propulsion diesel engines with metylestery rapeseed oil,
with the share of the methyl ester rapeseed oil must be at least 30%
by volume of all substances in the mixture are included, ".
109. In paragraph 45, the following paragraph 12, which reads as follows:
"(12) For the production of mineral oils shall not be
and mixing of mineral oils already) referred to into free tax circulation in
standard tanks of motor vehicles (§ 63 para. 2)
petrol stations ^ 10a)
b) mixing of mineral oils already put into free tax circulation
in the storage tanks of petrol stations ^ 10a), if it is a
mineral oil in respect of which the excise duty has already been paid and the
the tax rate is lower than the tax rate resulting from the mixture. "
110. In § 48 para. 14, the word "including" is deleted.
111. In § 49 paragraph 1. 14 and 17, the words "paragraph 3 (b). p) "shall be replaced by ' paragraph 3
(a). r) ".
112. In § 50 paragraph 4 is added:
"(4) the sender is obliged before the start of the transport of mineral oils
exempt, inform the Customs Office which is locally
the competent according to the place begin transport. If the condition is met
ensure the taxes referred to in paragraph 2 or 3, and mark the selected condition
products referred to in § 41 para. 7 and the Office has no objection to begin transport
the opposition, the sender can start the transport. The customs authority may lay down
the deadline by which the right is to be terminated, and the route to be
mineral oils transported. ".
113. In article 50, paragraph 4 shall be inserted after paragraph 5 and 6 are added:
"(5) the Customs Office referred to in paragraph 4 shall be entitled to decide that the
start of transport can issue an employee of the sender.
(6) If during the transport of mineral oils exempt
destination or recipient, the sender is required to promptly notify the
This change in the Customs Office referred to in paragraph 4. The sender is also
obliged to ensure, without delay, record the changes in the document referred to in paragraph 6. ".
Paragraphs 5 and 6 shall be renumbered as paragraphs 7 and 8.
114. section 55, including title and footnotes # 37 repealed.
115. In § 56 para. 1 the words "§ 15 and 55" are replaced by the words "§ 15 or
15A. "
116. In section 56a is at the end of paragraph 1, the following sentence "this provision shall
does not apply to persons to whom the tax was returned from other petrol according to
§ 15 or 15a. ".
117. In paragraph 57, at the end of paragraph 1, the following sentence "this provision shall
does not apply to persons to whom the tax was returned from these mineral
oils under section 15 or 15a. ".
118. In § 57 para. 2 the term "Winery" is replaced by
"the vineyard".
119. In § 58 paragraph 5 is added:
"(5) when transporting mineral oil by pipeline to ensure tax
not required if transport is carried out
and exclusively on the territory) of the United States, or
(b)) between the Czech Republic and another Member State solely for the
provided by the competent authorities of another Member State
agrees. ".
120. In paragraph 58a, paragraph 2 shall be deleted and shall be deleted at the same time marking
of paragraph 1.
121. In article 59 paragraph 2. 4, the last sentence shall be deleted.
122. In § 60 para. 1, after the words "or (g))" the words "in free
tax circulation "and the words", if not "tax warehouse operators
shall be deleted.
123. In § 60 para. 3, the words ' shall be entitled ' shall be replaced by
"shall not", the words "only" shall be deleted, the words "referred to in paragraph 1
or 2 "shall be deleted and the words" submit for inspection "shall be replaced by the word
"do not".
124. In section 60 paragraph 4 is added:
"(4) the legal or natural person referred to in paragraph 1 or 2 shall be
required to keep records under section 40. Legal or natural persons that
carries out the liquefied petroleum gases referred to in § 45 para. 1 (b). (f)) or g) to
pressure vessels weighing 40 kg, including cartridges, with the exception of fixed
built-in tanks of motor vehicles are required to use approved
the measuring system ^ 10) (hereinafter referred to as the "measurement"), whose
an integral part of the electronic register of issued of liquefied
petroleum gas, which must be correct, complete, robust, guaranteeing
persistence of records and allows you to extract from this system. The percentage by weight
the flow meter must be located so as to record the amount of filled
liquefied petroleum gases and must be affixed to the packages at all times
the locally competent Customs Office. Obligation to use mass
flow meter according to this provision shall not apply to legal or
natural persons that perform exclusively the liquefied petroleum gases referred to in §
paragraph 45. 1 (b). e).“.
125. In § 60 para. 6, the words "or tax representative pursuant to § 3 (b).
q) ' are deleted.
126. In § 60 para. 11, the words "legal or natural ' shall be deleted, the words
"1 or 2 to the sender proves that" shall be replaced by the number "10" and the words "and
in the case when securing the taxes paid on the basis of the consent of the customs
the Office of the sender "shall be deleted.
127. In paragraph 14 of section 60 is repealed.
128. section 62a, including the title.
129. In paragraph 67, at the end of the text of paragraph 3, the words "shall be added; to ethyl alcohol
Oddly denatured in accordance with the requirements of another Member State,
that is contained in the product shall be treated as non-denatured, if
It found tax abuse of this product. The Ministry of finance in the
cooperation with the Ministry of agriculture shall refuse entitlement to exemption from
tax or cancels the already granted tax exemption procedure laid down in Directive
on the harmonisation of the structures of excise duties on alcohol and alcoholic
drinks ^ 47a) ".
Footnote # 47a is inserted:
"47a) Article. 27 section 5 of Council Directive 92/83/EEC of 19 December. October 1992 on the
the harmonisation of the structures of excise duties on alcohol and alcoholic
drinks. ".
130. In paragraph 79, paragraph 5 shall be deleted.
131. In § 81 paragraph 2 reads as follows:
"(2) the concentration of beer is expressed as percentage by weight as
the percentage content of the extract original Wort, which is determined by calculating the
According to the Grand Ballingova formula. ".
132. In § 81 para. 3 the words "and" shall be deleted.
133. In § 85 para. 1, after the word "whole" is inserted after the word "weight" and
the words "from which the beer was produced, before the zakvašením ' is replaced by
"that was established pursuant to § 81 para. 2. "
134. In § 85 para. 3 the words "percentage" shall be deleted and for the
the words "above the percentage concentration" shall be inserted after the word "beer".
135. In § 85 para. 4, after the words "expressed in the word
"by weight".
136. In section 91 paragraph 2. 3, after the words "a concentration" is inserted the word "beer" and
After the words "expressed in" shall be inserted the word "weight".
137. In § 100 para. 1 the term "movement" is deleted, and the words "(§ 26)"
shall be replaced by "referred to in section 27 or 27 c".
138. In § 100 para. 2 the term "movement" is deleted.
139. In paragraph 105 paragraph 1 reads:
' (1) are exempt from tax tobacco products intended to be used for
testing for product quality and tests related to the
Security quality of measurements, or necessary to the production of the test conditions,
that these tobacco products will be proven during the tests
consumed, destroyed or being undermined in technologically
the reasoned quantity. The tests may be carried out only in laboratories
accredited by the technical standards ČSN EN ISO/IEC 17025 for the subject
testing of tobacco or tobacco products. ".
140. In paragraph 105, after paragraph 1, insert a new paragraph 2 is added:
"(2) are exempt from tax tobacco products also taken as samples
Customs. ".
The former paragraph 2 becomes paragraph 3.
141. In § 105 para. 3, the words ' paragraph 1 ' shall be replaced by "this
the provisions ".
142. in paragraph 105, the following new section 105a, which including the title reads as follows:
"section 105a
Special authorization in the adoption and use of tobacco products
tax exempt
Tobacco products exempt from tax pursuant to § 105 para. 2 shall be adopted and
used without special permission. ".
143. In section 107 at the end of paragraph 4, the following sentence "tobacco products
may not be included into free tax circulation in a closed unit
the Pack if they are exempt from tax pursuant to § 105. ".
144. In § 107 para. 5 the first sentence, the word "Unit" shall be replaced by
"Closed unit" and the words "cigarettes" are inserted after the words "with the
the exception of sealed unit packets of cigarettes exempt
in accordance with § 105 ".
145. In section 109 at the end of the text of paragraph 1, the words "with the exception of
tobacco products exempt from tax pursuant to § 105 ".
146. section 109a, including the title.
147. In section 114 para. 7, the word "which" shall be replaced by the words "if they are
exempt from tax pursuant to § 11 (1) 1 or § 105, or if ".
148. In section 119 paragraph 1. 6 (a). (b)), the words "unpredictable and
irresistible event "shall be replaced by" loss of or deterioration in the
the meaning of section 3 (b). with) ", and that in both cases.
149. section 135i sounds:
"§ 135i
(1) a natural person has committed the offence by
and sells liquefied petroleum gas) referred to in § 45 para. 1 (b). e), (f))
or g) in violation of § 60 para. 5, or
(b)) will start shipping liquefied petroleum gas referred to in § 45 para. 1
(a). (f)) or g) in violation of § 60 para. 11.
(2) for the offence referred to in paragraph 1 may be imposed a fine of 50 000 CZK to 1
0000 0000 CZK. ".
150. the following section shall be added after paragraph 135i 135j to 135l shall be inserted:
"§ 135j
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by
and liquefied petroleum gas) referred to in § 45 para. 1 (b). f) or (g))
1. in violation of § 60 para. 3 shall issue to persons who do not have a permit to purchase
liquefied petroleum gas under section 60a paragraph 1. 1, or
2. does the conditional mode, the exemption provided for in § 60 para. 8,
or
(b)) liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f) or (g)))
1. sold in violation of § 60 para. 5, 6 or 7, or
2. transports in violation of § 60 para. 9.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by
and) as a person mentioned in § 60 para. 1 or 2 in violation of § 60 para. 4
does not register under section 40, or
(b)) will start shipping liquefied petroleum gas referred to in § 45 para. 1
(a). (f)) or g) in violation of § 60 para. 11.
(3) for the administrative offence referred to in paragraph 1 or 2 shall be fined from 50,000
To 1 0000 0000 CZK.
§ 135 k
(1) a legal entity or individual entrepreneur is committed by the administrative
offense by that, contrary to § 79 paragraph 2. 4 on the territory of the United
Republic conveys the ethyl alcohol denatured ethyl alcohol law ^ 52)
intended for the production of mineral oils as referred to in § 45 para. 2 (a). (c))
to e), g), (h)), and (j)) or for the manufacture of ethyl-tertiary-butyl-ether, without the
the simplified accompanying document.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 100 000 CZK.
§ 135l
(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 1 year from the date on which it
learned, but not later than within 3 years from the date on which it was committed.
(4) administrative offences according to the
and, § 135) section 135a para. 1 (b). § 135b), para. 1 (b). a) to (e)), g) to
I), § 135b para. 2 and section 135 c discuss the authorities referred to in article 115 paragraph. 1
(a). (c)), and (d)), and in first instance, whether or not the authorities referred to in section 115 paragraph. 1
(a). a), b) and (e)),
(b)) § 135e para. 1 and section 135f para. 1 discuss the authorities referred to in § 134 k
paragraph. 1 (b). (c)), and also in the first instance by the authorities referred to in § 134 k of paragraph 1. 1
(a). and) and (b)),
(c) section 135 g) of paragraph 1. 1 and section 135h paragraph. 1 and 2 are heard by the authorities referred to in paragraph
134v para. 1 (b). (c)), and also in the first instance by the authorities referred to in § 134v
paragraph. 1 (b). and) and (b)),
(d) of section 135a) para. 1 (b). (b)) to), § 135b para. 1 (b). (f)), § 135j para.
1 and section 135 k paragraph 1. 1 only discuss customs offices or customs
the Directorate.
(5) if it is relevant to discuss the administrative offense more administrative
authorities, administrative offense shall consult one of them, that breach of the obligation
or ban finds it first, and if a initiated administrative proceedings and the
the administrative authority which administrative proceedings at the earliest.
(6) liability for the acts, which took place in the business
person ^ 67) or in direct connection with the applicable provisions of the Act
on the liability of legal persons and sanctions.
(7) the fine is due within 30 days from the day when the power came
the decision, which has been saved. The fine levied, the authority which is saved.
The fine enforced by the Customs Office. Income from fines is the State budget revenue.
Decision imposing a fine can be done within 5 years after the end of the period
intended for the payment of it. ".
Article. (II)
Transitional provisions
1. Where the authorities of another Member State of the European Union for the period from 1.
April 2010 until 31 December 2006. December 2010 exercise the option of a given article. 46 directive
No 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for
excise duty and repealing Directive 92/12/EEC haul selected
products in the regime of conditional exemption for the use of the terms
laid down in Council Directive 92/12/EEC of 25 September 1992. February 1992 on the General
holding, movement and monitoring of products subject to excise
the tax, in the version in force on 31 December. December 2009, proceed when
the implementation or termination of such transport pursuant to Act No. 353/2003
Coll., in the version in force until the date of entry into force of this Act.
2. To the right of the selected products in the conditional exemption scheme,
that was initiated before the date of entry into force of this Act, and that
has not been completed to the date of entry into force of this law, shall be carried out
or terminated pursuant to Act No. 356/2003 SB., in the version in force until the date of
entry into force of this Act.
3. If the selected products in the transport mode of the conditional exemption
from the tax, which was initiated before the date of entry into force of this Act
and that was not terminated until the date of entry into force of this law, there has been a
violation of the regime of conditional exemption, the procedure referred to in
Act No. 356/2003 SB., in the version in force until the date of entry into force of this
the law.
4. To the right of the selected products have already put into free tax circulation
carried out in accordance with section 29 of Act No. 356/2003 SB., in the version in force in
the effective date of this Act, for which it was granted
ensure the taxes before the date of entry into force of this Act and which has not been
suspended until the date of entry into force of this law, shall be carried out or
terminates pursuant to Act No. 356/2003 SB., in the version in force before the date of application
the effectiveness of this Act.
5. The right of the selected products have already put into free tax circulation
carried out pursuant to section 31 of Act No. 356/2003 SB., in the version in force in
the effective date of this Act, which was started before the date of
entry into force of this Act, and that after a
payers are entitled to a refund pursuant to § 14 para. 2 of the Act No. 353/2003 Coll.
in the version in force until the date of entry into force of this Act, no earlier than the date of
entry into force of this law, shall be carried out pursuant to Act No. 353/2003
Coll., in the version in force until the date of entry into force of this Act. In such a
If you qualify for a tax refund pursuant to § 14 para. 2
Act No. 356/2003 SB., in the version in force until the date of entry into force of this
the law shall proceed pursuant to Act No. 356/2003 SB., in the version in force until the date of
entry into force of this Act.
6. when sending the selected products have already referred to the free tax
circulation in another Member State on the territory of the United States tax
performed pursuant to section 33 of Act No. 356/2003 SB., in the version in force in
the effective date of this Act, for which a tax representative for
the sending of the selected products provide secure taxes prior to the date of acquisition
the effectiveness of this Act and which has not been concluded by the adoption of consigned
the selected products to the date of entry into force of this law, shall be carried out
pursuant to Act No. 356/2003 SB., in the version in force until the date of entry into force of
of this Act.
7. when sending the selected products have already referred to the free tax
circulation of the tax territory of the Czech Republic to another Member State
performed pursuant to section 33 of Act No. 356/2003 SB., in the version in force in
the effective date of this Act, which was notified to the Customs Office
before the date of entry into force of this Act and for which after its termination
a claim for refund to the payer pursuant to § 14 para. 3 of Act No.
353/2003 SB., in the version in force until the date of entry into force of this Act,
First, on the date of entry into force of this law, shall be carried out according to the
Act No. 356/2003 SB., in the version in force until the date of entry into force of this
the law. In this case, the claim for the refund in accordance with
§ 14 para. 3 of the Act No. 353/2003 SB., in the version in force before the date of application
the effectiveness of this law, shall proceed pursuant to Act No. 356/2003 SB., in the
the version in force until the date of entry into force of this Act.
8. Selected products listed in § 19 para. 6 the Act No. 353/2003 SB., in the
the version in force until the date of entry into force of this law, and placed in the
tax warehouse in accordance with section 19 para. 7 of Act No. 353/2003 SB., as amended by
effective until the date of entry into force of this Act, the date of application
the effectiveness of this Act listed in the conditional exemption from the mode
the tax.
9. Authorisation of tax representatives issued under section 23a of Act No.
353/2003 SB., in the version in force until the date of entry into force of this Act,
expires on the date of application of this Act, with the exception of the authorization,
for the holder of the right has been launched for selected products
conditional exemptions prior to the effective date of this Act.
The validity of such a permit expires on the date of the last acceptance of these
products. Termination of authorisation shall not affect the obligation of holders of authorisations
to declare and pay the tax, which was created as a result of adoption of the selected
products.
10. Proceedings for the seizure, forfeiture and prevents the selected products and
means of transport, pursuant to section 42 of Act No. 356/2003 SB., as amended by
effective until the date of entry into force of this law, which has been started
before the date of entry into force of this Act and to the date of entry into force of
This law has not been terminated, shall be completed in accordance with the provisions of law No.
353/2003 SB., in the version in force until the date of entry into force of this Act,
including all the respective periods, which have begun to run prior to the date of acquisition
the effectiveness of this Act.
11. If a right to a refund under section 55 of Act No. 356/2003 Coll.,
in the version in force until the date of entry into force of this Act, before the date of
entry into force of this Act, and if it is applied at the date of acquisition of the first
the effectiveness of this law, they shall be taken pursuant to Act No. 356/2003 SB., in the
the version in force until the date of entry into force of this Act.
PART TWO
cancelled
Article. (III)
cancelled
PART THREE
Article. (IV)
The effectiveness of the
This Act shall take effect on 1 January 2000. April 2010, with the exception of the provisions
the first section of the article. I, section 124, which shall take effect on the date of publication.
Vaidya in the r.
Klaus r.
Fischer v. r.