Amendment Of The Excise Duty. And A Change From The Compulsory Labelling Of Alcohol.

Original Language Title: změna z. o spotřebních daních a změna z. o povinném značení lihu

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=70543&nr=59~2F2010~20Sb.&ft=txt

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.