Technically Justified Losses During Transportation And Storage Of Mineral Oil.

Original Language Title: technicky zdůvodněné ztráty při dopravě a skladování minerál.olejů

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=60183&nr=237~2F2005~20Sb.&ft=txt

237/2005 Sb.



DECREE



on 2 December. June 2005,



laying down the amount of technically justified losses during transport and

storage of mineral oils



Change: 337/2009 Sb.



Change: 146/2006.



Change: 338/2014 Sb.



The Ministry of industry and trade shall be determined according to § 139 paragraph 2. 3 of Act No.

353/2003 SB., on the Excise Tax Act, as amended by Act No. 217/2005 Coll.

(hereinafter referred to as the "Act") for the implementation of § 49 paragraph 1. 14 of the law:



§ 1



The subject of the edit



This Decree lays down the amount of technically justified losses incurred by the

in the transportation and storage of mineral oils and method of their calculation.



§ 2



Calculate the amount of technically justified losses



(1) the amount of technically justified losses incurred when transporting mineral

oil is given by the product of the quantity of mineral oils transported in

conditional exemption scheme "^ 1") or the amount of transported

mineral oils exempt ^ 2) and laid down the coefficient

losses during transport.



(2) the technically justified losses incurred during storage

mineral oils shall be calculated according to the formula set out in the annex to this

the Decree.



§ 3



Loss coefficients



(1) the coefficient of losses during transport shall be



and) 0.0026 for mineral oils referred to in § 45 para. 1 (b). and) of the Act,



b) 0.0020 for mineral oils referred to in § 45 para. 1 (b). b), c), (d)),

(e)), f) and (g)) of the Act,



c) 0.0026 for mineral oils referred to in § 45 para. 2 (a). (b)), d), (e)),

g), (h)), i), l) and (m)) of the Act,



d) 0.0020 for mineral oils referred to in § 45 para. 2 (a). (c)), f), (j)), and

k) of the Act,



e) 0.0020 for mineral oils referred to in § 45 para. 3 (b). a), b), (f)),

(g)), i) and k) of the Act.



(2) Coefficient of loss in storage shall be



and 0.0030) for mineral oil listed in § 45 para. 1 (b). and) of the Act,



b) 0.0020 for mineral oils referred to in § 45 para. 1 (b). (b)) of the Act,



c) 0.0008 for mineral oils referred to in § 45 para. 1 (b). (c)), and (d))

the law,



(d)) 0.0060 for mineral oil listed in § 45 para. 1 (b). (e)), f) and (g))

the law,



e) 0.0020 for mineral oils referred to in § 45 para. 2 (a). (c)), f), (j)), and

k) of the Act,



f) 0.0030 for mineral oil listed in § 45 para. 2 (a). (b)), d), (e)),

g), (h)), i), l) and (m)),



g) 0.0020 for mineral oils referred to in § 45 para. 3 (b). and), (b)) and k)

the law,



h) 0.0030 for mineral oil listed in § 45 para. 3 (b). (f)), g) and (i))

the law.



§ 4



The effectiveness of the



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



Minister:



Ing. Urban v r.



Annex



Calculate the amount of technically justified losses incurred during storage

mineral oils



Above technically justified losses incurred when storage of mineral

oils shall be calculated according to the following formula:



A = ((P + V)/2 + (Z1 + Z2)/2) *,



where



And is the amount of technically justified losses incurred during storage

mineral oils,



P is the amount of mineral oil taken in the tax warehouse or to

the warehouse, for which it is granted a permit to the adoption and use of the selected

products exempt from taxes according to the law on excise duties,

the tax period



The amount of mineral oil is removed from the tax warehouse or from the

the warehouse, for which it is granted a permit to the adoption and use of the selected

products exempt from taxes according to the law on excise duties,

the tax period



Z1 is the registered quantity of mineral oil stored in the tax

warehouse or warehouse, for which it is authorized to receive and

the use of selected products exempted in accordance with the law on

excise tax, on the first day of the tax period



Z2 is the registered quantity of mineral oil stored in the tax

warehouse or warehouse, for which it is authorized to receive and

the use of selected products exempted in accordance with the law on

Excise Tax Act, to the last day of the reporting period,



k is a coefficient of loss in storage, in accordance with § 3 (1). 2.



1) sections 24 and 25 of Act No. 356/2003 SB., on the Excise Tax Act, as amended by

Act No. 217/2005 Sb.



2) section 50 of the Act No. 353/2003 SB., as amended by Act No. 217/2005 Sb.



3) § 3 (b). f) Act No. 353/2003 SB., as amended by Act No. 217/2005 Sb.



4) section 13 of Act No. 356/2003 Coll., as amended by Act No. 235/2004 Coll., and

Act No. 217/2005 Sb.