The Amendment To The Law On Excise Tax And Other Laws

Original Language Title: změna zákona o spotřebních daních a dalších zákonů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=60149&nr=217~2F2005~20Sb.&ft=txt

217/2005 Sb.



LAW



of 3 July 2003. in May 2005,



amending the Act No. 353/2003 SB., on the excise tax, as amended by

amended, law No 265/1991 Coll., on the scope of the authorities of the Czech

Republic in the area of prices, as amended, and certain other

the laws of the



Change: 377/2005 Sb.



Parliament has passed the following Act of the Czech Republic:



PART THE FIRST



Amendment of the Act No. 353/2003 SB., on excise duties



Article. (I)



Law No. 353/2003 SB., on the excise tax, 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. 693/2004 Coll. and Act No. 179/2005 Coll., amended

as follows:



1. In article 3 (b)), including the footnote 3a shall be added:



"(b) imports of the selected products) input tax within the European

the community; If, however, the selected products at the time of entry into the

the tax within the European Community put into any of the customs

arrangements under suspension from duty ^ 3a) or are placed in the

the free zone or free warehouse, the import with

their release for free circulation ^ 2) or active mode

inward processing (drawback system) ^ 3),



3A) article 84 paragraph. 1 (a). and) Council Regulation (EEC) No 2913/92 of

12 October 1992, establishing the Community customs code. ".



2. In article 3 (a). (c)) for the word "contact" ^ 5) ", the words" and the output from the

the fiscal territory of the European Community ".



3. In article 3 (a). (f)), the words "and building" shall be deleted and the end of the sentence, the

the following text "with the boundaries of such places may not be interrupted with

except where this place goes through public communication; Customs

the Directorate may determine that certain objects and areas of the site

are not part of it, ".



4. In section 3 (b). (h)), the words "and which" shall be replaced by "where".



5. In section 3 (b). p), the words "fermented alcohol" shall be inserted the word "anhydrous"

and at the end the following text "or project for the technological development

environmentally favourable fuel mixture of heavy gas oils with water

approved by the Ministry of the environment ".



6. In section 3, at the end of the letter p) dot is replaced by a comma and the following

the letters q) up with) are added:



"q) tax representative of the legal or natural person established or

place of residence on the territory of the Czech Republic, a tax that is charged with

the operator of a tax warehouse registered for VAT in another Member

on behalf of the State to ensure, on the basis of the authorization and under the terms

laid down in Section 23a, obligations associated with receiving the selected products

in the regime of conditional exemption from taxes, and with their marketing for free

tax circulation; a tax representative must not selected products

a conditional exemption to store or send; tax representative

must not be identical with the person who has selected products from him by the said

into free tax circulation,



r) tax representative for the sending of the selected products, legal or

a natural person with a registered office or place of residence on the territory of the Czech tax

Republic, which on the basis of authorisation issued by the Customs Office shall represent

a natural or legal person, a natural person shall be sent to the tax

the territory of the Czech Republic from another Member State selected products listed

into free tax circulation in that Member State; tax representative for

the sending of the selected products can only be a person who is not the same as the

a natural person, that are sent to selected products; tax representative

for the sending of the selected products carries out this activity in accordance with the conditions

laid down in section 33 and 33a,



with) the production process, in which



1. the selected product,



2. from the selected product, which is subject to VAT, the selected

the product, which is another subject of taxes,



3. mineral oil, which is referred to under one code of nomenclature,

produces a mineral oil that is listed under a different nomenclature code. ".



7. In section 4, paragraph 4. 1 (a). and), after the words "authorised consignee" shall be

the words "tax representative (§ 23a)".



8. In section 4, paragraph 4. 1 (a). (c)), the words in brackets "paragraph. 4 and 5 "are replaced by

the words "paragraph. 2 and 4 ".



9. In section 4, paragraph 4. 1 (a). g), the words "in the case of obligations"

replaced by the words "which was an obligation" and at the end of subparagraph (g))

added the word "or".



10. In section 4, paragraph 4. 1 letter h) is added:



"(h)) which is a tax representative for the sending of the selected products from another

the Member State on the territory of the Czech Republic's tax [section 9 (3) (a). i) and

§ 33 paragraph. 4]; If the legal or natural person specified in § 33 paragraph.

3 does not appoint a tax representative, liable for tax it becomes this person. ".



11. In section 4, paragraph 4. 3 (b). and), after the words "mineral oil"

the words "with the exception of liquefied petroleum gas transported in pressure

containers weighing 40 kg, including cartridges ".



12. In section 4, paragraph 4. 3 for the letter a) insert a new subparagraph (b)), which read:



"(b)) liquefied petroleum gases in pressure containers weighing filling

up to 40 kg of pressure vessels, including 5 ".



The former subparagraph (b)), to (i)) are renumbered as paragraphs (c) to (j))).



13. In section 4, paragraph 4. 4, after the words "§ 80 of the" word "and" shall be replaced by a comma and

the words "§ 92" shall be inserted after the words "and for tobacco products section 100 c".



14. In section 5 (3). 1 the first sentence, the words "when putting" shall be replaced by the word

"specified" and at the end of the word "otherwise" are inserted after the words "(section 6)."



15. In section 5 (3). 2 (b)):



"(b) the business name or name), address, and tax identification number of the ^ 12)

the transferee, the transferee is a legal entity, name and surname,

where applicable, the trade name, place of residence and tax identification number

the transferee, if assigned, if the licensee is a natural person ".



16. In section 5 (3). 2 (d)) shall be deleted.



Letters e) to (g)) are renumbered as subparagraph (d)) to (f)).



17. In section 5 (3). 3 letter a) is added:



"and the business name or name), address, and tax identification number of the ^ 12)

the seller, if the seller is a legal person, the name and surname,

where applicable, the trade name, place of residence and tax identification number

the seller, if it has been assigned, if the seller is a natural person ".



18. In section 5 (3). 3 (b)):



"(b) the business name or name), address, and tax identification number of the ^ 12)

the buyer, if the buyer is a legal person, the name and surname,

where applicable, the trade name, place of residence and tax identification number

the buyer, if it has been assigned, if the purchaser is a natural person, ".



19. In section 5 (3). 3 (d)):



"(d) the total amount of excise duty),".



20. In section 5, paragraph 6, the following paragraph 7 is added:



"(7) selected products listed into free tax circulation in another Member

the State, which are sent to a natural person residing in the tax

the territory of the Czech Republic (section 33), can be transported only with the proof that

certifies that these products were taxed in the Member State from which the

have been sent. ".



The present paragraph 7 shall become paragraph 8.



21. In section 5 paragraph 8 is added:



"(8) For the demonstration of the taxation of mineral oils, alcohol, selected products

containing alcohol and tobacco products also apply to the provisions of § 51, 74

and 106. ".



22. In section 6 (1). 1 at the end of the following sentence "this provision

does not apply to legal or natural persons referred to in section 53, paragraph. 5. ".



23. In section 6 (1). 2 (b)):



"(b) the business name or name), address, and tax identification number of the ^ 12)

the receiving user, if the user is a legal person, the name and

last name or business name, place of residence and tax identification

the number of the receiving user, if allocated, the user

a natural person ".



24. In section 6 (1). 2 (d)):



"(d)), a statement that the price of the selected product is not included the tax".



25. In section 9 (2). 3 (b). I) after the words "Czech Republic", the words

"(section 33)."



26. In section 9 (2). 5, the words "section 83" the word "and" shall be replaced by a comma and the

the end of the paragraph, the words "and for tobacco products in Section 101a.



27. In section 11 (1). 1 (a). e), the words "(a). and (d))) "shall be deleted.



28. In section 11 is at the end of paragraph 4, the words "paragraph. 1. "



29. In section 12, paragraph. 3, after the words "in accordance with section 13", the words ", if

This law provides otherwise (article 11, paragraph 3, section 32, section 53 (3) to (5) of section

paragraph 73. 2, § 87 and 98).



30. In section 13 (3). 1 the words "§ 87, 98 and 106" shall be replaced by the words "§ 87 and

98. "



31. In section 13 (3). 2 (a). and in the part of the sentence) for a semicolon after the words

"tax identification number", the words ", if it has been assigned," and

the word "or" shall be replaced by the word "and".



32. In section 13 (3). 2 (f)):



"(f)), that the affidavit of the petitioner's compliance with the conditions laid down

special legislation for the protection of life and health of persons and

of the environment ".



33. In section 13 (3). 2 the letter i) is added:



"i) proof that the applicant has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days, ".



34. In section 13 (3). 2 (a). j), the words "If the applicant is a physical

person, or whether the word "claimant".
35. In section 13 (3). 5 the second sentence reads: "If the appellant arrears on

taxes or duties, or arrears on premiums and on the finance charge memo on public

health insurance or insurance and finance charge on social

Security and contribution to the State employment policy, customs

the Directorate shall issue the authorisation only if it is ensured by the payment of the

underpaid. ".



36. In section 13 (3). 20 letter d) is added:



"(d)) on the date for the spatially bounded space [§ 3 (b). (f))], in which the

selected products are placed, exempt from tax under the Special

permit, takes the decision for authorization to operate a

tax warehouse under section 20, ".



37. In section 13 (3). 23, the comma after the word "beer" is replaced by the word "and" and

the words "and section 106 for tobacco products" shall be deleted.



38. In section 14, paragraph. 1, letter a) is added:



"and their release to the mode) or in the passive mode

inward processing, where the payer of the output of the selected products from

the fiscal territory of the European Community ".



39. In section 14, paragraph. 2 (a). and the word) "products" shall be replaced

"the Customs Office shall notify that" and the words "at the Office" shall be replaced by the words

" ; with this notice shall provide proof that the tax for selected products

that will be transported to another Member State, was on the tax territory

The Czech Republic paid ".



40. In section 14, paragraph. 2 at the end of subparagraph (d)) shall be replaced by a comma and dot

the following point (e)), which read:



"e) in the case of the taxed selected products subject to labeling in accordance with this

the law and have been put into free tax circulation on the territory of the Czech tax

Republic, shall submit a certificate from the tax authorities of another Member State,

that the marking under this Act has been destroyed or deleted. ".



41. In section 14, paragraph. 2 the last sentence, the words "to (d))" shall be replaced by "to

(e)) ".



42. In article 14, paragraph. 3, after the words "to another Member State (section 33),"

the words "and proof that the tax was granted for the selected products

in that other Member State, "and the words" this document "shall be replaced by

the words "of these documents".



43. In article 14, paragraph 5 shall be deleted.



Paragraphs 6 to 10 shall be renumbered as paragraphs 5 to 9.



44. In article 14, paragraph. 9, the words "§ 28 paragraph. 9 "shall be replaced by the words" § 28 paragraph.

10 ", the word" and "shall be replaced by a comma and at the end of the sentence, the words

"mineral oil", the words "and section 78, paragraph. 6 for cases involving

the remission of tax on ethyl alcohol ".



45. In section 15(2). 1 (a). (e)), after the word "mission", the comma shall be replaced by

"or" and the words "or of the authority of the European Communities ' shall be deleted.



46. In section 15(2). 2 (a). e), the words "(b)), and (c))" is replaced by "b)

(d)) "and at the end of subparagraph (e)), the words" If an international agreement

renowned in the collection of international treaties provide otherwise ".



47. In section 15(2). 2, letter e) the following new subparagraph (f)), which read:



"(f)) to a person referred to in paragraph 1 (b). (d)) without restrictions ".



Letter f) is renumbered as paragraph (g)).



48. In section 15(2). 2 (a). (g)) at the end of the sentence the words ", if

the international treaty is famous in the collection of international treaties do not provide for

otherwise ".



49. In section 15 paragraph 3 reads:



"(3) to the limit for tax refunds provided for in paragraph 2 shall be included

(I) the amount of tax attributable to selected products exempt under section

11. 1 (a). and) or (e)) have been transported from another Member State, or

imported persons enjoying privileges and immunities applying claim on

tax refunds in the same tax period to which the claim

relates. ".



50. In section 15(2). 5 the second sentence shall be added at the end of the text "; It does not apply to

persons enjoying privileges and immunities referred to in paragraph 1 (b). (d)) ".



51. In section 15 paragraph 6 is added:



"(6) a person enjoying privileges and immunities referred to in paragraph 2 (a). and)

Returns the tax paid in the prices of selected products, if the price for these

selected products including taxes paid to one seller in one

calendar day referred to on one document of sale pursuant to paragraph 8 of

corresponds to the principle of reciprocity. Other persons enjoying privileges and

the immunities referred to in paragraph 1, the returns tax paid in the prices of selected

products, if the price of these selected products including tax paid

one seller in one calendar day referred to on one

proof of sale referred to in paragraph 8 is greater than 4 000 Czk. This restriction

does not apply to the purchase of mineral oils for propulsion engines or for

heat. ".



52. In section 15(2). 8 the word "minor" is replaced by "greater".



53. In section 15(2). 9, the first sentence, the words "the competent Customs Office"

in the second sentence shall be deleted at the end of the inserted text "; It does not apply to persons

enjoying the privileges and immunities referred to in paragraph 1 (b). (d)) ", and the phrase

the third sentence shall be inserted after the fourth, which reads: "a person enjoying privileges and

the immunities referred to in paragraph 1 (b). (d) the first tax return)

the first day after the end of the calendar year in which the entitlement to repayment

the tax was established. ".



54. In section 15(2). 11, after the words "calendar month", the words ", at the

persons enjoying privileges and immunities referred to in paragraph 1 (b). (d))

the calendar year ".



55. In section 15(2). 12 letter a) is added:



") the diplomatic mission or consular post referred to in paragraph 1 (b). and) and

Special Mission referred to in paragraph 1 (b). (b)), based on the tax of the territory

The Czech Republic shall be submitted to the Office of the tax return locally

competent in their headquarters on the territory of the Czech Republic, the tax ".



56. In section 15(2). 12 (a). (b)), the words "special mission" comma

replaced by the word "or", the words "the authority of the European communities"

deleted, the word "their" shall be replaced by the word "its" and the word "serve"

shall be replaced by the word "shall".



57. In section 15(2). 12 for the letter c) the following new subparagraph (d)), which read:



"(d) the authority of the European communities) based on the tax of the Czech

Republic serves tax return through the Ministry of finance

the locally competent Customs Office, in his seat on the tax territory

The Czech Republic, ".



Subparagraph (d)) and e) shall become letters (e)), and (f)).



58. In section 15(2). 12 at the end of subparagraph (f) shall be replaced by a comma and dot)

the following new subparagraph (g)), which read:



"(g) the authority of the European communities) is established in another Member State

served through the Ministry of finance the tax return to the customs

the Office, which is in the territorial scope of the city part Prague 1. ".



59. In section 15(2). 13 the first sentence reads: "a person enjoying privileges and immunities with the

the exception of the persons referred to in paragraph 1 (b). (d)) returns the tax paid to the

30 days from the date when the claim for refund was meted out. ".



60. In § 15 paragraph 13 the following paragraph 14 is added:



"(14) a person enjoying privileges and immunities referred to in paragraph 1 (b). (d))

Returns the tax paid within 6 months from the last day of the month in which the

the competent Customs Office has received the application for refund. ".



Paragraph 14 shall become paragraph 15.



61. In section 18, paragraph. 3 at the end of the first sentence, the words ", if

This law provides otherwise (article 88, paragraph 4 and 5) ".



62. In section 19, paragraph. 3 the first sentence, after the words "provide otherwise"

the words "(section 59 paragraph. 2, section 78, paragraph. 3, § 89 paragraph. 3, § 99 paragraph. 3 and 4 and §

100a paragraph. 1) ".



63. In section 19, paragraph. 4, the words "(paragraph 5, section 59 paragraph. 3 and section 78, paragraph. 5) "

replaced by the words "(paragraphs 5 and 7 and section 59 paragraph. 3) ".



64. In § 19 paragraph. 5, the words "structurally and spatially delineated by

"shall be replaced by the words" in a spatially limited location [§ 3 (b). f)]".



65. "in section 19, paragraph 5, the following new paragraph 6 to 8, which

added:



"(6) Selected products



and) that are in the duty-exemption from duty under

special legal regulation ^ 3a) or in a free zone or in a

free warehouse and to the place of origin or place of destination within the territory of

outside the territory of the European Community tax ^ 1) or on the territory of the channel

Islands (United Kingdom of Great Britain and Northern Ireland), or



(b)) that are transported



1. among the Member States through the countries of the European Free Trade Association

(hereinafter referred to as "EFTA") or between a Member State and EFTA countries in the scheme

the internal Community transit procedure, or



2. between Member States via one or more third countries, which are not

the EFTA countries, in the use of the TIR Carnet or the ATA Carnet,



shall be considered as conditionally exempt.



(7) in a tax warehouse may be together with selected products, which are

in the regime of conditional exemption from taxes, placed and selected products

referred to in paragraph 6, which shall be considered as conditionally exempt from

the tax.



(8) for the transport of selected products listed in paragraph 6 that

be considered as conditionally exempt from taxes, the provisions of sections 24 to 27 and section

34. If the single administrative document shall be applied in accordance with

Regulation of the European communities ^ 28), then



and in section 33) of the single administrative document shall be filled in the code

nomenclature,



(b) in section 44) of the single administrative document shall indicate clearly that the

This is the transport of selected products



(c) a copy of the copy number) 1 single administrative document

leaves the sender,



(d)) of the stamped copy 5 of the single administrative document

sends the recipient to the sender.



Paragraph 6 is renumbered as paragraph 9.
66. In section 19, paragraph. 6, the words ' 89 and 99 "are replaced by the words ' 89, 99 and 100."



67. In section 20 (2). 2 letter e) is added:



"e) affidavit of the petitioner, that the conditions laid down are met

special legislation for the protection of life and health of persons and

of the environment ".



68. In section 20 (2). 2 the letter l) is added:



"l) proof that the applicant has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days, ".



69. In section 20 (2). 2 (a). m), after the words "If the applicant is a physical

person, or whether the word "claimant".



70. In section 20 (2). 5 the second sentence reads: "If the appellant arrears on

taxes or duties, or arrears on premiums and on the finance charge memo on public

health insurance or insurance and finance charge on social

Security and contribution to the State employment policy, customs

the Directorate shall issue the authorisation only if it is ensured by the payment of the

underpaid. ".



71. Article 20 (2). 9, the words "f) to" be deleted.



72. In section 20 (2). 15, after the words "tax warehouses" shall be inserted after

"in accordance with paragraph 2 (a). (b)) ".



73. section 21 including footnotes, No 26:



"section 21



Ensure the tax



(1) ensure the taxes may be granted



and composition or transfer) of funds on a deposit account for

ensure the taxes established by the Customs Office, while složiteli does not qualify

the interest on the deposited amount, or



(b) if the person) liability of the guarantor or Customs Directorate customs

the Office.



(2) to ensure that the tax equivalent to a cash deposit to the deposit account

to ensure the tax instituted by the Customs Office is deemed to be:



and check which) the grant payment is guaranteed by the Bank,



(b)) a bank guarantee ^ 26), or



(c)) the presentation of another document certified by the Customs office as a means of

payments.



(3) if it is to be a guarantor, the guarantor provided tax guarantee referred to in

the design and requirements laid down in the implementing regulation shall

declare that, with a guaranteed amount of the tax debtor and its

Accessories for the above guarantee.



(4) if the debtor does not pay the tax at the statutory time limit of its maturity,

the Customs Office shall invite him to its payment. If the tax liability is ensured,

the Customs Office of this challenge to the guarantor on note.



(5) the Office shall apply to ensure tax to pay tax if the tax is not

paid within the statutory period of her maturity.



(6) if the secured tax liability, the Office shall invite the guarantor to comply with

any obligation, if the tax is not paid within the statutory period of its

maturity and call the debtor for payment of the tax and its accessories,

issued under special legislation governing the administration of taxes,

It was in vain.



(7) a guarantor may, without giving reasons, terminate its liability, effects

testimony are filled with up to 16. on the day following the delivery of the testimony of the Customs Office

or the Customs Directorate. However, the guarantor shall be liable for all the liabilities to the

the payment of excise duty, that in the period from the time of the entry into force of

enable to guarantee the effective date of termination liability incurred or

arise.



(8) for each of the tax warehouse must ensure the taxes, if this

the law provides otherwise (article 77, paragraph 3)



and the) amount of tax that falls on the selected products, for which the operator

tax warehouse assumes that the transportation will be launched in

the taxable period in which the tax provides; the minimum

the amount of collateral, however, tax shall correspond to one-twelfth of the amount of the tax

that seemed to selected products, for which the operator of a tax

the warehouse started service in the year immediately preceding the

zdaňovacímu the period in which the tax provides,



(b) one-twelfth of the amount of tax) obligations, which the operator

tax warehouse was established under section 8 in the production of selected products in the ordinary

zdaňovacímu year immediately preceding the period in which the

ensure the tax provides; It concerns only those selected products

in this period are placed in a tax warehouse in mode

conditional exemption and for which the tax is no longer ensured in accordance with

(a)),



(c) one-twelfth of the amount of tax), which falls on the selected products received

the operator of a tax warehouse in the current year immediately

previous zdaňovacímu the period in which the tax

It provides; This applies only to those products that are selected in the

taxable period placed in a tax warehouse in the conditional mode

tax exemption and for which the tax is no longer ensured in accordance with subparagraph (a))

or (b)).



(9) in the case of the newly founded a tax warehouse shall ensure tax

correspond to the expected tax obligations or the amount of tax referred to in paragraph 7

for one twelfth of the current year immediately following the

taxable period in which the tax warehouse is based. For the day of the founding of the

a tax warehouse shall be the date when the permit to operate tax

the warehouse has acquired power.



(10) the operator of a tax warehouse shall continuously monitor the amount of

ensure the tax and pass the Customs Office by the registration requirements

information related to tax obligations, which arose in the production

the selected products.



(11) If the operator of a tax warehouse, finds that the amount of the tax

obligations arising under section 8 in the production of selected products and taxes

on selected products received by the operator of a tax warehouse,

which do not enter into production, in period is 10% higher than the

the amount of the tax, assurance is required to ensure the taxes add up to 10 days from the

the date of discovery of the difference. This does not apply in cases where the operator

tax warehouse allowed a reduction in the amount of the tax or ensure assurance

the tax was abandoned.



(12) If the amount of the tax liability incurred under section 8 in the manufacture

the selected products and taxes on selected products received

the operator of a tax warehouse, which do not enter into production, lower by 20

% of the amount of the tax before securing three consecutive tax

periods, the operator of a tax warehouse may, through customs

the Office of the competent tax warehouse may ask the Customs Directorate of the reduction

ensure the taxes. The Customs Directorate shall decide on the application within 30 days from the date of

When he was delivered, if the tax was guaranteed composition or transfer

the financial resources of the special account of the Customs Office, Customs Office, the difference

to ensure tax returns the tax warehouse operator within 10 days from the date of

the entry into force of the decision on the reduction to ensure tax.



(13) the operator of a tax warehouse may also ask for a reduction in the amount

ensure the tax or the tax on abandonment of the collateral. The Customs Directorate

may allow a reduction of taxes to ensure or to allow the abandonment of the collateral

taxes, if there are doubts about the reliability of the applicant, with tax,

that the applicant has long-term financial stability, properly and in a timely manner

his payment obligations, is unable to fully meet its financial obligations

and actively cooperate with the Customs authorities. The applicant shall demonstrate their

tax the reliability, long-term financial stability, the implementation of the payment

obligations and the ability to meet the commitments in a manner that provides for the

the implementing legislation.



(14) the decision of the Customs Directorate, which enables reduction of taxes assurance

or the abandonment of its provision, shall be issued for a specified period, and it

for a maximum period of one year from the date of issue of the permit. On the issue of

the new permit is the operator of a tax warehouse or projector

shall apply not later than three calendar months before the end of the period

the validity of a prior authorization, if he wants to, he was granted

the reduction of taxes or the bloc to ensure abandonment of its provision.

The Customs Directorate, shall decide on the proposal to reduce taxes or to ensure

abandoning his grant within 60 calendar days from the commencement of the proceedings;

in particularly complex cases, shall decide no later than 90 calendar days.

If you cannot decide on the nature of things, even in this period of time, it may

reasonably extend the next higher superior authority. If the customs

the Directorate may decide within 60 calendar days, or up to 90

calendar days, is required about the petitioner with reasons

to realize.



(15) to the new application lodged before the expiry of three months from the entry into the legal

the power of a negative decision is not taken into account.



(16) the operator of a tax warehouse shall be obliged to notify the Office of

every change the facts on the basis of the decision was issued on

reduction ensure tax or waiving the provision, within 15

calendar days from the date of the changes. The Customs Office for the operator

a tax warehouse shall examine changes and the result of the draw, with the

the operator shall forward a notice of the tax warehouse of the Customs Directorate.



(17) the Customs Directorate may amend or repeal the decision on the reduction of

ensure the taxes or waiving the provision, if it was
threatened, or if the collection changed the facts on which

the basis was to ensure the tax is reduced or waived from it.



(18) ensuring tax deal with section 58, 77 and 90.



26) section 313 et seq.. Act No. 513/1991 Sb. ".



74. under section 21 shall be added to § 21a is inserted:



"§ 21a



Authorization of the guarantor



(1) the guarantor may be a natural person resident in the territory of the Czech

Republic or a legal person, which was allowed to be the guarantor of the

the Customs Directorate or Office.



(2) the guarantor cannot be



and the debtor or the statutory) or supervisory authority or companion

of the debtor, the debtor's employee or employer,



(b)) a person who owns, controls or is directly or indirectly in the possession of 5

% or more of the value of the shares with voting rights of the debtor,



(c) member of the family of the borrower).



(3) in order to ensure the operation of the tax for the tax warehouse provided

liability of guarantor's authorization shall be decided by the Customs Directorate, which also

decide on the authorisation to operate a tax warehouse. Authorization to ensure the

the tax liability is part of the permit to operate a tax warehouse.



(4) in order to ensure tax for transportation of selected products

conditional exemption from tax liability, provided for authorization of the guarantor

the Customs Office shall be decided by the locally competent tax warehouse of dispatch, if

ensure the taxes for the transportation of the selected products is not provided from the

ensure the tax for the operation of the tax warehouse.



(5) a permit may be issued only to guarantee such person whose financial situation

is such that it can per person, which is liable to pay the tax, including its

Accessories up to the amount of the guaranteed amount referred to in the guarantee.



(6) the Customs Directorate of the customs authority shall not issue a permit, or guarantee or

the guarantor shall withdraw the authorization in cases where it has reasonable doubts about the

the ability of the guarantor to meet its obligations of the surety.



(7) the Customs Directorate or the Customs Office shall be entitled to require the

the applicant for authorization of the guarantor the guarantor information relating to similar

as in the case where the operator of a tax warehouse shall request

reduction ensure tax or waiving the provision ensuring the tax.



(8) If a permit has been withdrawn because of the tax liability when operating

tax warehouse, Customs Directorate decision to withdraw an authorisation shall

delivers a tax warehouse operator. The appeal against the decision has

suspensory effect.



(9) if it is withdrawn the decision to ensure the tax liability for the transport of

the selected products and the tax was not assured of securing tax when

operating a tax warehouse, Customs Office of the withdrawal decision

the authorisation shall be delivered to the person in the transport of selected products have tax

to provide or ensure the tax.



(10) if it detects any authority of the customs administration or territorial financial authority

evidence of the inability or unwillingness to meet surety

the obligations of the guarantor, shall notify such fact no later than the first working

the day after the findings of the customs authority which issued the permit to liability. ".



75. In section 22, paragraph. 2 (d)):



"(d)), that the appellant's affidavit does not violate the conditions set

special legislation for the protection of life and health of persons and

of the environment ".



76. In section 22, paragraph. 2 letter e) is added:



"e) proof that the applicant has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days, ".



77. In section 22, paragraph. 2 (a). (f)), for the words "If the applicant is a physical

person, or whether the word "claimant".



78. In section 22, paragraph. 5 the second sentence reads: "If the appellant arrears on

taxes or duties, or arrears on premiums and on the finance charge memo on public

health insurance or insurance and finance charge on social

Security and contribution to the State employment policy, customs

the Directorate shall issue the authorisation only if it is ensured by the payment of the

underpaid. ".



79. In section 22, paragraph. 9, the words "), b), c) and (g))" shall be replaced by "), and (b)) and

(c)) ".



80. In section 22 paragraph 10, insert a new paragraph 11, which read:



"(11) the Customs Directorate in the issue of permits assigned to each authorized

recipients for the repeated adoption of selected product registration number and

issue of the certificate of registration ".



Paragraphs 11 to 21 shall be renumbered as paragraphs 12 to 22.



81. In section 22, paragraph. 18, the words "may withdraw" shall be replaced by the word "withdraw".



82. In section 22, paragraph. 19 the number "17" is replaced by "18".



83. In section 22, paragraph. 20 the first sentence number "17" is replaced by "18", and in the

the last sentence is the number "18" shall be replaced by the number "19".



84. In section 22, paragraph. 21 the letter a) is repealed.



The former subparagraph (b)) and (c)) shall become letters and) and (b)).



85. In section 22, paragraph. 22 at the end of the sentence the words "paragraph. 1 "shall be deleted.



86. In section 23, paragraph. 4 the second and third sentences: "petitioner ensure tax

transfer or the composition of funds on a deposit account for

ensure the taxes established by the Customs Office, and for ensuring tax

shall not be entitled to interest on the amount of a compound on the other account.

Ensuring tax means of crediting relevant amount on deposit account

to ensure the tax established by the Office. ".



87. In section 23, paragraph. 7 at the end of the sentence the words "paragraph. 2 "shall be deleted.



88. under section 23 shall be inserted a new section 23a, which including the footnotes No.

27A and 27b is inserted:



"§ 23a



Tax representative



(1) the operator of a tax warehouse registered taxable person in another Member

State may leave the territory of the Czech Republic to represent the tax to its

tax representative [section 3 (b). q)] on the basis of authorisation issued by the

the Customs Directorate. Proposal for issue of the permit shall a legal entity or

a natural person who is to be appointed a tax representative,

through the locally competent Customs Office. In the proposal on the issue of

the permit shall bear the following particulars:



and company or business) name, head office or place of residence, data on

registration to tax a tax warehouse operators registered for tax in

another Member State, committed him to the competent tax administrator, and

the registration number of the excise duty ^ 27a)



(b) the business name or name), address, and tax identification number of the ^ 12)

the plaintiff, if the applicant is a legal person; name and surname,

where applicable, the trade name, place of residence and tax identification number

the petitioner, if assigned, if the applicant is a natural person,



(c) the power of attorney to represent the) under special legislation

governing tax administration ^ 27b) granted a tax warehouse operator

registered for VAT in another Member State of the applicant and written

Declaration of the applicant, that the power of Attorney; Declaration of the applicant,

that the Attorney receives, must be submitted with officially certified signature

the petitioner,



(d) the estimated annual volume) selected products accepted in the scheme

conditional exemption from the tax



(e) the name, if applicable) trade description of selected products accepted in the

conditional exemption scheme,



f) proof that the applicant has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days,



g) affidavit of the petitioner that he was awarded the penalty for

serious or repeated offences against customs or tax legislation, if

the applicant is a natural person, or whether the claimant, its statutory

authorities or to members of statutory bodies has been fined for serious

or repeated infringement of customs or tax laws, if the

the applicant is a legal person,



(h) communication on how to ensure the) tax



I) extract from the commercial register, if the applicant is registered;

listing shall not be more than 30 calendar days.



(2) the name of the selected product referred to in paragraph 1 (b). (e)) must be specified

sufficiently precise term, which will allow the identification of the selected

the product so that it is possible to specify clearly what the tax rate is

for this product.



(3) the Customs Directorate shall decide on the issue of the permit only if the

the proposal on the issue of the permit shall contain the particulars referred to in paragraph 1 and

the appellant is not in liquidation or in bankruptcy proceedings under the Special

the law ^ 20). If the appellant arrears on taxes or duty

or arrears on premiums and on the finance charge memo on public health insurance

or on the insurance and finance charge on social security and a contribution to

State employment policy, Customs Directorate shall issue authorisations only

then, if it is to ensure the payment of the outstanding balance.



(4) the applicant is obliged to challenge the Customs office or customs

the Directorate stated and demonstrated other details necessary for the administration of taxes.



(5) the Customs Directorate shall verify the information referred to in the proposal and, in the case
doubt as to their accuracy or completeness shall invite the applicant to

the closer the data explained, changed, added, and to show, and at the same time specifies the time limit,

in which the applicant is obliged to respond to the challenge. After the expiry of the

deadline, the Customs Directorate shall postpone the proposal.



(6) the Customs Directorate shall issue the authorisation if the applicant shall ensure that tax. In

securing tax applies to the provisions of section 21 and 21a, mutatis mutandis.



(7) the Customs Directorate in the authorisation shall indicate the facts referred to in paragraph 1

(a). and (b))) and (e)).



(8) the Customs Directorate in the authorisation may impose additional conditions for the

the security of selected products or to order the necessary measures to

the prevention of unauthorized use.



(9) the Customs Directorate in the issue of the permit shall be assigned to each tax

representatives of the registration number, and shall issue a certificate of registration.



(10) the Customs Directorate will decide on a proposal to issue a permit within 60

calendar days from the commencement of the proceedings; in particularly complex cases, the

shall decide, no later than 90 calendar days; If due to the nature of the

even in this case a time limit can be extended, mutatis mutandis, the closest

the higher the parent body. If the Customs Directorate decide within 60

calendar days, or up to 90 calendar days, is obliged to about

the plaintiff, stating the reason.



(11) a decision on the authorisation of the selected design products

take in the mode of a conditional exemption, must be

justified.



(12) a tax representative is obliged to notify by means of the Customs Office

the Customs Directorate of any change to the information referred to in the authorization 15

calendar days from the date of its creation. The Customs Office shall verify the changes and

the result of the draw, with the announcement of a tax representative shall forward the

the Customs Directorate.



(13) If a change of residence or the place of stay, in accordance with paragraph 1 (b).

and (b)) or the Customs Directorate), decides to change the original authorisation.



(14) there is a change to the other data referred to in the authorisation, the customs

the Directorate will decide on the issue of new permits and the withdrawal of authorisations

the previous.



(15) the Permission lapses



and the dissolution of a legal person) if the tax representative is a legal person,



(b) the death of the tax representative or) acquisition of legal power of judgment of the Court of

the Declaration of a tax representative for the dead,



(c) the acquisition of legal power) order of the Court to reject the application for declaration of

bankruptcy for lack of assets or the acquisition of legal power resolution

the Court, which cancelled the audition on the assets of the tax representative,



(d) the date of the demise of the business licence) ^ 21),



(e)) the power of attorney to appeal a tax representative tax operator

the warehouse of the registered taxable person in another Member State, which this full

much has been granted, or



(f) the termination of the power of attorney) a tax representative.



(16) the Customs Directorate shall withdraw an authorisation if the



and) ceased, on the basis of which it was issued,



(b)) a tax representative authorization fails to comply with the obligations that are

the condition for his release, or does not properly accounting or recording

under this Act, (section 39a), or otherwise violates the obligations of the tax

Representative and not the imposition of fines does not lead to the remedy,



(c)) a tax representative about the withdrawal of the authorisation request, or



(d)) a tax representative for a period of three consecutive calendar months

reason does not accept the selected products.



(17) If a tax representative, which was issued more permits

a tax representative, withdrawn some of these permits due to

referred to in paragraph 16 (a). (b)), he shall withdraw the other permit

a tax representative.



(18) If a permit has been withdrawn pursuant to paragraph tax representatives of 16

(a). (b)), or (d)), such representatives may be issued a new tax

enable tax representative as soon as possible after two years after the acquisition of the legal

the decision on the withdrawal of the authorization referred to a tax representative. It is

also concerns the withdrawal of the authorisation of the tax representative pursuant to paragraph 17.



(19) if the authorisation Eliminated a tax representative or if this permit

withdrawn,



and ensure the Office applies) tax on the reimbursement claims relating to

taxes and any balance to ensure tax returns within 30 calendar days from the

the use of collateral for the payment of claims relating to taxes, including

Accessories, or



(b)), the Customs Office in the event that the collateral is provided in the form of tax liability,

the guarantor shall request for the reimbursement of claims relating to taxes, including

accessories.



(20) other conditions relating to the adoption of tobacco products in

the regime of conditional exemption from the tax by the tax representative are set out

section 109a.



27A) article 15a of Directive 92/12/EEC of 25 July. February 1992 on the General

arrangements for the holding, movement and monitoring of products subject to excise

Dani, as amended by Directive 92/108/EEC, 94/74/EC, 96/99/EC, 2000/44/EC and

2000/47/EC.



27B) section 10 of Act No. 337/1992 Coll., on administration of taxes and fees, in the text of the

amended. ".



89. In section 24, paragraph. 1 the words "(paragraph 4 and section 100)" shall be replaced by the words

"(paragraph 4, section 58a, paragraph. 2, § 59, paragraph. 4 and section 100) ".



90. In section 24 paragraph 2 is added:



"(2) the selected products can be transported only if the operator

sending tax warehouse shall provide to ensure the tax on carried

selected products, if this law provides otherwise (article 58 and article 77, paragraph.

4.) If the tax protection was provided for the operation of the

tax warehouse, this can be used to provide assurance

ensure the taxes for the transportation of the selected products. About how to use ensure tax

for the operation of the tax warehouse for transport of selected

the products, the Customs Office shall decide the locally competent this tax warehouse.

If you provide the tax under section 21 does not cover the tax on the amount of

the selected products transported in the regime of conditional exemption from

the tax of the tax warehouse operator is obliged to provide the

further ensure the taxes to match the amount of the tax attributable to the

the quantity transported of the selected products. The Customs Office may, at the request of the

the operator sending tax warehouse to give consent to the

ensure the taxes provided by the carrier, operator receiving the tax

the warehouse or the owner of the selected products, unless the carrier,

the operator receiving the tax warehouse or the owner of the selected

products in writing agrees. In the case of imports of selected products

conditional exemption from tax (§ 34 paragraph 2) provides to ensure tax

the operator receiving the tax warehouse. ".



91. In section 24, paragraph. 5 the first sentence, after the words "the end" is the word

"their" and the words "beneficiary tax warehouse" shall be replaced by "in the

receiving the tax warehouse and their location in this tax ".



92. In section 24, paragraph. 6, the words "receiving a tax warehouse shall be replaced by

"the operator receiving a tax warehouse".



93. In § 25 paragraph. 1 (a). and), the word "or" is replaced by a comma and the words

"beneficiary" shall be inserted the words "or tax representatives".



94. In § 25 paragraph. 1 (a). (b)), the words "or to" be replaced by a comma and

the words "authorized consignee" shall be inserted the words "or tax

the representatives ".



95. In § 25 paragraph. 1 (a). (c)), the word "or" is replaced by a comma and

the words "authorized consignee" shall be inserted the words "or tax

the representatives ".



96. In section 25, paragraph. 2 the first sentence reads: "If the selected products transported

from a tax warehouse located on the territory of the Czech Republic to the tax

tax warehouse, authorized recipient or tax representatives in another

Member State, operator of the tax warehouse is required to

security tax in the amount of tax which would have been required to admit and

pay when placing the selected products into free tax circulation. ".



97. In § 25 paragraph. 3 the third sentence, the words "to be selected products

delivered to the recipient of the tax warehouse or to the authorized recipient "

replaced by the words "to be right in the conditional exemption scheme

terminated ".



98. In § 25 paragraph. 5 (a). and the first word of a sentence) "or" is replaced by a comma

and the words "authorized consignee" shall be inserted the words "or tax

the representatives ".



99. In section 25, paragraph. 5 (a). (b)), the word "or" is replaced by a comma and the words

"eligible recipient" shall be inserted the words "or tax representative".



100. In § 25 paragraph 6 is added:



"(6) the adoption of selected products being transported in the receiving tax

warehouse and their location in this tax warehouse or adoption

the selected products being transported to authorized recipient or tax

the representative of the transport between the Member States is completed. If it has been

provided to ensure taxes for transportation of selected products and services

completed, the Customs Office shall decide on the release of securing tax within 5 working

days after the submission of a confirmed the movement document or after the notice of

their transport, the Customs office responsible for the tax warehouse locally, which

selected products have been received, or the recipient or the tax

the representative of the Office of the locally competent place of receipt selected

products, and ensuring tax returns to the person providing tax provided. ".



101. In § 25 paragraph. 7, the word "or" is replaced by a comma and the words
"the tax warehouse," shall be inserted after the words "legitimate recipient or tax

representative ".



102. In section 26 paragraph 2 is added:



"(2) the confirmation of the acceptance of the selected products on the accompanying document

the operator receiving a tax warehouse, authorized by the recipient, or

tax representative responsibility for violation of the regime of conditional

exemption from taxes on the operator receiving a tax warehouse,

recipient or tax representative. ".



103. In section 26, paragraph. 4, the word "or" is replaced by a comma and the words

"beneficiary" shall be inserted the words "or tax representatives".



104. In section 26, paragraph. 7, the word "or" is replaced by a comma and the words

"beneficiary" shall be inserted the words "or tax representative".



105. In section 26 paragraph 8 is added:



"(8) the operator receiving a tax warehouse sends no later than

the next working day after the date of termination of transport certified copy

No 3 and no 4 of the locally competent Customs Office for the tax warehouse;

beneficiary or tax representative sends no later than the following

working day after the date of termination of transport certified copy No 3 and no 4

the locally competent Customs Office place of acceptance of the selected products. Customs

the Office shall verify the accuracy and validity of the data on the copy No 3 and shall forward it to the

back to the beneficiary tax warehouse, authorized recipient or tax

representatives and at the same time inform the Office of the locally competent tax warehouse,

from which the right was launched, on the date of termination of the transport of selected

of the products. The operator receiving a tax warehouse, the beneficiary

or tax representative sends no later than the following working day after

receipt of the certified copy No 3 of the copies of the transmitting

tax warehouse. ".



106. In section 26 paragraph 9 is added:



(9) the Customs office responsible for the tax warehouse locally, in which the

to the right is terminated, shall notify their transport of selected products at the customs

the Office responsible for the tax warehouse locally, which was right

launched, and no later than 15 calendar days after receipt of the endorsed

Copy No 4. In the case of the adoption of the selected products to authorized

recipient or tax representative of the locally competent Customs Office shall proceed

place the adoption of selected products by analogy. ".



107. In section 26 paragraph 9 the following paragraph 10 is added:



"(10) in the event that the accompanying document is created or

automatic data-processing locally, the Office responsible for the

the tax warehouse of dispatch may decide that the operator of the

He was replaced in the tax warehouse No. 24 of the accompanying document handwritten

the signature of the imprint of the special stamp referred to in annex II, the competent

Regulation of the European communities of 29 ^ ^). In the proposal on the release of this

the decision of the tax warehouse operator undertakes to bear the

responsibility for all risks associated with the transport of selected products in the

the regime of conditional exemption from the tax on the tax territory of the European

the community for the use of the accompanying document, which bears the imprint of the Special

the stamp. ".



Paragraphs 10 and 11 shall be renumbered as paragraphs 11 and 12.



108. In section 28 paragraph. 1 (a). and), the word "or" is replaced by a comma and

the words "authorised consignee" shall be inserted the words "or tax

representative ".



109. In section 28 is at the end of paragraph 3, the words ", if this law

otherwise (section 28, paragraph 8). "



110. In section 28 paragraph. 7 the first sentence, the words "or to" be replaced by a comma, for

the words "authorized recipients" are inserted after the words "tax representative",

for the words "tax warehouse operator", the word "or" is replaced by

comma, the words "authorized consignee" shall be inserted the words "or tax

the representative of "and the words" or the output of the border ", the following Word

"the customs".



111. In section 28, paragraph 7, the following paragraph 8 is added:



"(8) where the Customs Office within a period of three years from the date of dispatch of the selected

products finds that the violation of the regime of conditional exemption from

tax on transport, shall notify this fact to the operator of the

the tax warehouse. If the operator sending tax warehouse

It proves that the violation of the regime of conditional exemption did not know

or could know, he shall provide a period of 4 months from the date on which it received the

the notice of violation, to prove that the fulfilment of the conditions

set out in paragraph 7 (b). and (c))), otherwise it is sent to the selected

products are considered exempt from the scheme of conditional exemption from taxes. ".



Paragraphs 8 and 9 shall be renumbered 9 and 10.



112. In section 28 paragraph. 9 in the second sentence, the word "or" is replaced by a comma and

the words "authorized consignee" shall be inserted the words "or tax representative".



113. In section 28 paragraph 10 is added:



"(10) If, within a period of three years from the date of issue of the movement document

that there was no violation of the regime of conditional exemption and tax was

selected in another Member State or that the violation of the regime of conditional

the tax exemption was in another Member State and in the Member

State tax was selected, the date of the findings shall be entitled to tax refund

the tax paid on the territory of the Czech Republic. Entitled to a tax refund is

applied in the tax return referred to in section 14, paragraph. 6. This tax

the return must be accompanied by proof of payment of the tax in another Member

State. If the assessment of entitlement to tax refund vratitelný

overpayment, without a request within 30 calendar days from the date of

following its inception. ".



114. In section 29. 1, after the word "register", the words "as

tax payer ".



115. In section 29. 2 the second sentence reads: "this person shall ensure the transfer tax

or composition of the funds on deposit account in order to ensure

the tax, set up by the Customs Office, and for ensuring the tax does not

be entitled to interest on the amounts on the other account to ensure

taxes. ".



116. In section 31, at the end of paragraph 2, the words "for a period of 10 years from the

end of the calendar year in which the documents were exposed. "



117. section 33, including footnotes, no 31a:



"§ 33



The sending of the selected products



(1) if the selected products, which have been shown to free tax

circulation in another Member State, be sent to a natural person residing in the

the tax territory of the Czech Republic a natural or legal person, or

her account, and this person has in the other Member State of the place of stay

or head office, the obligation to pay the tax and the tax is created on the territory of the

Of the Czech Republic.



(2) natural persons who are sent to selected products, for

this purpose shall be considered as persons who are not registered as a payer of taxes of the

value added under special legislation ^ 31a).



(3) a natural or legal person who sends the selected products from another

the Member State on the territory of the Czech Republic to tax physical person in accordance with

paragraph 2, shall designate for the fulfilment of this obligation a tax representative for

the sending of the selected products [§ 3 (b). r)].



(4) a tax representative for the sending of the selected products can only be

legal or natural person established or resident in the tax

the territory of the Czech Republic, which is not identical with the natural person referred to in

of paragraph 2.



(5) a tax representative for the sending of the selected products is obliged before the

any dispatch of selected products from another Member State to notify

the locally competent Customs Office



and, where appropriate,) the name commercial designation, type and quantity shipped

the selected products in the units of measurement; the name of the selected product

be given a sufficiently precise term, which will allow the detection of

the identity of the selected product so that it is possible to specify clearly,

What is the tax rate established for this product,



(b)) name, surname, place of residence and tax identification number, if

granted, the natural person referred to in paragraph 2.



Further, it is obliged, before sending the selected products provide

ensure the tax that corresponds to the amount of tax for the amount sent

the selected products, where these products have been listed in the selected

free tax circulation to the tax territory of the Czech Republic. Ensure the tax

provides the composition or transfer of funds on the deposit

account to ensure the tax established by the locally competent Customs Office

tax representatives for the sending of the selected products, and for

ensure the taxes shall not be entitled to interest on the amounts on this

its custody account.



(6) if the legal or natural person referred to in paragraph 3 does not comply with

the obligation to appoint a tax representative pursuant to paragraph 3, it shall pass to the

all of his obligations.



(7) a tax representative for the sending of the selected products is a must

adoption of the selected products by a natural person referred to in paragraph 2 to the tax

the territory of the Czech Republic to admit and pay tax [section 9 (3) (a). i)].



(8) with the approval of a tax representative for the sending of the selected products can

the Office of the locally competent tax representatives for the sending of the selected

products provided by ensuring the tax to pay the tax. If this is not

consent is granted, the Office shall decide on the release of securing tax to 5
working days from the date when the tax amount was credited to the specified account

the Office of the locally competent tax representatives for sending

the selected products.



(9) the Customs Office will use to ensure the payment of taxes, including taxes on its

Accessories, if the tax is not paid at the due date of the tax

laid down by this law.



(10) a tax representative for the sending of the selected products is obliged to lead

the registration of the selected products and of the natural persons who

selected products have been sent. The register shall contain the information referred to in

paragraph 5.



(11) if it is a repeated sending of the selected products, on a proposal from the

a tax representative for the sending of the selected products can the Customs Office

allow the selected products received in one period were

included in the single tax return (section 18).



(12) to the tax return referred to in section 18 is a tax representative for sending

the selected products shall be required to attach a document confirming that the tax

be sent to the selected products have been paid in the Member State from which

they were sent.



(13) after payment of taxes, the Customs Office at the request of a tax representative for

the sending of the selected products will issue a receipt for tax purposes

tax refund in the Member State from which they were selected products

sent.



(14) the natural or legal person residing or established in the

the tax territory of the Czech Republic can send selected products listed in

free tax circulation to the tax territory of the Czech Republic to a natural person with

place of residence in the territory of another Member State, if it's before sending

the selected products to notify their locally competent Customs Office

and the notice shall indicate the name and the amount sent to the selected products and

the Member State of destination.



(15) the natural person or legal person residing or established in the

the tax territory of the Czech Republic, the sending of the selected products listed in

free tax circulation to the tax territory of the Czech Republic to a natural person with

place of residence in the territory of another Member State is required to keep a register of

about selected products and shipped is required to prove compliance with the conditions

for the sending of the selected products to another Member State laid down in

by the State in which they are sent to the selected products.



(16) the provisions of § 33 shall not apply to the selected products that are

small consignments of a non-commercial nature of the content in accordance with § 32 paragraph. 3.



31A) Act No. 235/2004 Coll., on value added tax ".



118. under section 33, the following new section 33a is inserted:



"§ 33a



The provisions permit a tax representative for the sending of the selected products



(1) legal or natural person established or resident in the

the tax territory of the Czech Republic may be a tax representative for sending

selected products only on the basis of the authorization. On the issue of a permit

the Customs Office shall act on a proposal to issue a permit to the provisions of the tax

a representative for the sending of the selected products. This proposal serves a natural

or legal person who selected products is sent from another Member

the State tax on the territory of the Czech Republic.



(2) in the application for a permit for the appointment of a tax representative

the sending of the selected products the applicant shall indicate the



and the business name or name), registered office and registration to tax in another

Member State of the person sending the selected products from another Member

the State is a legal person; name and surname, or business

the company, place of residence, and information on the registration tax in another Member State

the person sending the selected products from another Member State, if the

a natural person; This information will be confirmed by the competent tax authorities,



(b) the business name or name), address, and tax identification number of the ^ 12)

the person who is to be appointed a tax representative for the sending of the selected

products, is a legal person; name and surname, or business

the company, place of residence and tax identification number, if assigned,

the person who is to be appointed a tax representative for the sending of the selected

products, if a natural person,



(c) the power of attorney to represent the) under special legislation

governing tax administration ^ 27b) and the statement of the person who is to be

established by the tax representative for the sending of the selected products that are

representation agrees; the Declaration of this person, that the representation of

agrees, must be provided with officially certified signature of the petitioner,

If this Declaration is not an integral part of the power of Attorney,



d) proof that the person who is to be appointed a tax representative

for the sending of the selected products, has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days.



(3) the Office shall decide on the issue of the permit only if the proposal

on the issue of the permit shall contain the elements specified in paragraph 2. If it is to

the person who has to be established for the sending of the tax representative selected

products, the arrears of taxes or duties, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

the customs authority shall issue the authorisation only if it is ensured by the payment of the

underpaid.



(4) the applicant or the person to be appointed a tax representative

for the sending of the selected products, is obliged to challenge the Customs Office noted

and demonstrate for more information needed for tax administration.



(5) if the proposal does not contain petitioner's defects, the locally competent Customs Office

the person who is to be appointed a tax representative for the sending of the selected

products, shall decide on the issue of the permit within 30 calendar days from the commencement of

the proceedings; the decision shall specify the information referred to in paragraph 2 (a). and (c)).)



(6) a decision proposal on the issue of permits to the provisions

a tax representative for the sending of the selected products, must be

justified.



(7) the legal or natural person who has been issued a permit to

the provisions of a tax representative for the sending of the selected products, is required to

notify the competent Customs Office locally to this tax representatives

any change in the information referred to in paragraph 2 (a). and) referred to in the authorization,

within 15 calendar days from the date of its creation.



(8) the legal or natural person who has been appointed to the tax

a representative for the sending of the selected products, is required to notify the customs

the competent tax authority locally that representatives of any change of information

in accordance with paragraph 2 (a). (b)) referred to in the provisions of the permit tax

a representative for the sending of the selected products within 15 calendar days

from the date of its creation.



(9) the legal or natural person who has power of Attorney referred to in

paragraph 2 (a). (c)), is required to notify the Office of

the locally competent representatives of this tax, and it's within 15 calendar

days from the date of its creation.



(10) if there is a change of residence or the place of stay, in accordance with paragraph 2 (a).

and (b)) or), the Customs Office shall decide on an amendment to the original permit.



(11) if there is a change in the other data referred to in the authorisation, the Customs Office of

shall decide on the withdrawal of the authorisation, and any new authorisation.



(12) For the demise of the authorization and its withdrawal shall apply the provisions of Section 23a

paragraph. 15 or 16. ".



119. In § 34 paragraph. 2 the first sentence, after the words "free circulation"

the words "or to the inward processing procedure in the

the drawback system "and at the end of the second sentence, the words" the input of border

the Customs Office "shall be replaced by the words" the Office decided to release

selected products for free circulation. In the event that the Customs Office,

who decided to dismiss the selected products in free circulation,

at the same time the locally competent for receiving a tax warehouse, may

decide to use to ensure the operation of the tax for receiving

tax warehouse for transport of selected products. The operator

receiving a tax warehouse shall provide at the same time ensuring the tax under section

24 paragraph. 2. ".



120. In section 36, at the end of paragraph 1, the following sentence "the transit area

the decision defines the locally competent Customs Office to the international

Airport. ".



121. In § 36 odst. 5 (a). and in the part of the sentence) for a semicolon after the words

"tax identification number", the words ", if it has been assigned."



122. In § 36 odst. 5 (f)):



"f) proof that the applicant has no arrears in the Czech Republic

recorded by the IRS or customs, or arrears on premiums and

on the finance charge memo on public health insurance or insurance and finance charge memos

on social security and a contribution to the State employment policy,

that may not be the day of submission of the proposal earlier more than 30 calendar

days, ".



123. In § 36 paragraph 9 the following paragraph 10 is added:



"(10) to the Customs Office when the authorisation holder of the authorization shall be assigned to each

registration number and shall issue a certificate of registration. ".



Paragraphs 10 to 12 are renumbered as paragraphs 11 to 13.
124. In section 37, paragraph. 2 (a). (b)), for the words "§ 14 paragraph. 1 (a). (b)) "

the words "§ 54 paragraph. 1, 2, 4 and 5, and section 78, paragraph. 6 and 7 ".



125. In paragraph 37. 2 (a). (d)), the word "customer" shall be replaced by

"consumer" and the word "customer" shall be replaced by the word "recipient".



126. In section 37, the following paragraph 4 is added:



"(4) the register shall be kept for a period of 10 years from the end of the calendar year in

which was such a register drawn up. ".



127. In paragraph 38. 2, the words "and the paragraph. 3 "shall be replaced by" paragraph. 3 and

4. "



128. In § 39, paragraph. 2, the words "and the paragraph. 3 "shall be replaced by" paragraph. 3 and

4. "



129. under section 39 shall be added to § 39a is added:



"§ 39a



The evidence led by the tax representative



(1) a tax representative specified in § 23a is obliged to keep a register of the selected

products received and issued.



(2) for the keeping of the record applies to section 37, paragraph. 2 (a). (b)), d) and (f)). 3

and 4 apply mutatis mutandis. ";"



130. In § 40 paragraph. 1 the words "user" shall be replaced by "If this

the law provides otherwise (article 53a), the user is ".



131. In the first subparagraph of section 40. 2, the words "and the paragraph. 3 "shall be replaced by" paragraph. 3 and

4. "



132. Article 41, paragraph 1 reads:



"(1) the Customs office or Customs Directorate are empowered to check

fulfilment of the conditions of the permit to operate a tax warehouse, special

to enable the adoption and use of the selected products is exempt from taxes,

the authorized recipient for the repeated adoption of selected products

a tax representative and a tax representative for the sending of the selected products. ".



133. In § 42 paragraph. 4 the last sentence, after the word "released" is the word

"at the latest".



134. In § 42 paragraph. 8 is the number "6" is replaced by "7".



135. In § 42 paragraph. 11, after the words "Customs Directorate", the words

"or the Customs Office" and the words "is entitled" are replaced by the words "are

entitled ".



136. In § 42 paragraph. 12, after the words "Customs Directorate", the words

"or the Customs Office", the words "is entitled" are replaced by the words "are

entitled "and at the end of the sentence, after the words" Customs Directorate "

the words "or the Customs Office".



137. In § 42 paragraph. 13, after the words "in the case of the Customs Directorate", the words

"or the Customs Office" and the word "decided" shall be replaced by the word "decided".



138. In paragraph 17 of section 42 is repealed.



139. In section 43, paragraph. 1 the first sentence, after the words "in accordance with section 22", the words

"the tax representative pursuant to Section 23a and tax representatives for sending

the selected products under section 33 "and in the second sentence, the words" § 23 paragraph. 4 and

section 29, paragraph. 2 "shall be replaced by the words" § 23 paragraph. 4, § 29. 2 and § 33 paragraph.

8. "



140. In paragraph 44. 2 at the end of subparagraph (c)), the words "(hereinafter referred to as

"heat") ".



141. In paragraph 44. 2 (a). e), the words "regardless of the mode of consumption

heat ' shall be deleted.



142. In section 45, paragraph. 1 (a). and), after the words "motor gasoline" be inserted

the words "the other gasoline."



143. In section 45, paragraph. 1 (a). (h)), the word "compressed" shall be replaced by

"hydrocarbon" and the word "compressed" shall be replaced by the word

"hydrocarbon".



144. In section 45, paragraph. 1 (a). I), the word "compressed" shall be replaced by

"Petroleum".



145. In section 45, paragraph. 1 (a). (j)), the word "compressed" shall be replaced by

"Petroleum".



146. In section 45, paragraph. 2 (a). (c)), for the words "fermented alcohol" is the word

"anhydrous" and the words "more than 30%" shall be replaced by the words "at least 31%".



147. In section 45, paragraph. 2 (a). (d)) for the word "fermented" is the word

"anhydrous".



148. In paragraph 45. 2 (a). (e)), after the words "fermented" is the word

"anhydrous".



149. In section 45, paragraph. 2 (a). (f)), for the words "for the propulsion of the engines ' shall be

the words "or for the production of heat" and the words "to (d)), e) and (g))"

replaced by the words "to (d)), e) and (g) to (j)))".



150. In section 45, paragraph. 2 (a). (g)), after the words "by a fermentation alcohol" is the word

"anhydrous" and the words "fermented alcohol" shall be inserted after the word "anhydrous".



151. In section 45, paragraph. 2 (a). (g)) at the end of the dot is replaced by a comma and

the following points (h)), i), (j)), and to), including footnotes, no.

35A:



"h) mixture of gasoline with ethyl-tertiary-butyl-ether produced from fermentation

Oddly denatured alcohol denatured with oddly by a fermentation

alcohol ^ 35) at the same time, so that the total oxygen content does not exceed 2.7%

weight ^ 35a), which contain at least 85% of the petrol and not more than 15%

mixtures of ethyl-tertiary-butyl-ether, including nezreagovaného of ethyl alcohol in the production

ethyl-tertiary-butyl-ether and fermented oddly denatured alcohol,



I) mixtures of gasoline and other oxygen ingredients of biological origin ^ 35a)

so that the total oxygen content does not exceed 2.7% by weight; the share of

gasoline in this mixture shall be at least 85%,



j) mineral oil mixtures referred to in paragraph 1 (b). (b)), intended as a

fuel for the propulsion diesel engines with metylestery rapeseed oil or

etylestery, rape-oil, produced from the fermented oddly

denatured alcohol, with the proportion of rapeseed oil or metylesterů

etylesterů rapeseed oil must not be more than 5% by weight of all

substances contained in the mixture,



the heavy gas oils) mixes with water, containing 9 to 15

percent of the weight of the water intended for use, offered for sale or

used for the propulsion of the engines.



35A), CSN EN 228. ".



152. In section 45, paragraph. 3 (d)) shall be deleted.



Subparagraph (e)) to (n)) shall become points (d)) to m).



153. Article 45, paragraph 4 reads:



"(4) in the case of mineral oils in accordance with paragraph 3 occurs when the putting into

free tax circulation tax obligation to admit and pay only

If they are intended for use, offered for sale or used for propulsion

engines or for the production of heat. ".



154. In section 45, paragraph. 6, the words ", with the exception of natural gas" and the words "without

regardless of the method of heat consumption ' shall be deleted.



155. In section 45, paragraph. 8 the word "compressed" replaced by the word "hydrocarbon"

and at the end of the paragraph, the following sentence "the same obligation also applies to

the transferee or person for transferee or purchaser

liquefied petroleum gases shall temporarily. This provision shall not apply

for liquefied petroleum gases in pressure containers of a weight to

40 kg. ".



156. In section 45, paragraph. 9 in the second sentence, after the words "stored," shall be inserted after

the words "must be separated by a", in the third sentence, after the word

"(e))", the words ", f) and (g)) of subscriptions in the liquid phase"

and at the end of the paragraph, the following sentence "this restriction does not apply to

liquefied petroleum gases referred to in paragraph 1 (b). (f)), and (g)) stored in

pressure containers weighing up to 40 kg, including filling and liquefied

petroleum gases referred to in paragraph 1 (b). (f)), and (g)), which have not been purchased

or obtained for resale. ".



157. In section 45 shall be added to paragraph 10 and 11 shall be added:



"(10) the Technological Department of liquefied petroleum gases

means such an adjustment when



and from the stack,) which are stored liquefied petroleum gases

referred to in paragraph 1 (b). (f)), these gases cannot be issued over

picking a stand or the filling device for the issuing of liquefied petroleum

the gases referred to in paragraph 1 (b). (e)), or (g)), or



(b)), from the stack, in which are stored liquefied petroleum gases

referred to in paragraph 1 (b). (g)), these gases cannot be issued over

picking a stand or the filling device for the issuing of liquefied petroleum

the gases referred to in paragraph 1 (b). (e)).



(11) mineral oils consumed in the cogeneration units, i.e.. in

devices that produce heat and decentralised energy

at the same time, shall be considered as mineral oils used for the production of heat. ".



158. In § 46 paragraph. 2 (a). (c)), the words "regardless of the mode of consumption

heat ' shall be deleted.



159. In § 46 paragraph. 2 (a). e), the words "regardless of the mode of consumption

heat ' shall be deleted.



160. In § 47 odst. 1 the word "compressed" shall be replaced by

"Petroleum".



161. In section 48, paragraph. 1 in the column "Text" after the words "motor gasoline"

the words "other gasoline", in both cases, and the words

"compressed" shall be replaced by the words "hydrocarbon" in all cases.



162. Article 48 shall be added to paragraph 13 to 16 shall be added:



"(13) Mixtures of gasoline referred to in section 45, paragraph. 2 (a). h) and (i)), which

contain petrol containing lead in 0.013 g/l including the taxed at

11 840 CZK/1 000 l.



(14) the mixture of petrol referred to in section 45, paragraph. 2 (a). h) and (i)), which contain the

petrol with a lead content above 0.013 g/l including the taxed at 13 710

EUR/1000 l.



(15) a mixture of mineral oils as referred to in section 45, paragraph. 2 (a). (j)) is taxed

the same rate as the mineral oil listed in section 45, paragraph. 1 (a). (b)).



(16) a mixture of heavy gas oils, water listed in section 45, paragraph. 2 (a).

to be taxed at the same rate) as a mineral oil as referred to in section 45, paragraph.

1, which is the purpose of the use of most properties closing. ".



163. In § 49 paragraph. 1, the words "referred to in section 45, paragraph. 1, 2, and 6 "

the words "with the exception of the other petrol under the codes

the nomenclature of the 2710 11 11, 2710 11 15 2710 11 21 and 2710 11 25, 2710 11,

90 (hereinafter referred to as "the other petrol") ".



164. In § 49 paragraph 2 is added:



"(2) the exemption shall be other gasoline, if they are used for

the purpose of the production of products which are not subject to tax. In the application of

the claim to exemption, the purchaser shall submit to the seller the card

business licence for the production and importation of chemicals and

chemical preparations. If they do so, the claim to exemption

shall cease.
165. In § 49 paragraph 2, the following paragraph 3 is added:



"(3) the exemption shall be waste oils listed in section 45, paragraph. 1 (a).

(d)), if they are intended for use, offered for sale or used for

heat. ".



Paragraphs 3 to 15 shall be renumbered as paragraph 4 to 16.



166. In § 49 paragraph. 4, the words "paragraph. 1 and 2 "shall be replaced by the words ' paragraph 4 '. 1, 2

and 3 ".



167. Article 49, paragraph 5 shall be deleted.



Paragraphs 6 to 16 are renumbered as paragraphs 5 to 15.



168. In § 49 paragraph 10 is added:



"(10) shall be exempt From tax, mineral oil listed in section 45, paragraph. 1

(a). (b)) to be used as fuel for navigation on the waters of the tax

the territory of the Czech Republic, and solely for the tax from the territory of the Czech

Republic on the territory of another Member State the tax or for cruises from

another Member State on the territory of the Czech Republic to tax. This exemption

Since the tax does not apply to mineral oils used for private recreational

vessels. ".



169. In section 49, paragraph 12 shall be deleted.



Paragraphs 13 to 15 shall be renumbered as paragraphs 12 to 14.



170. In § 49 paragraph. 12, after the words "fermented alcohol" is the word

"anhydrous".



171. In § 49 paragraph. 13 the first sentence, the words "of" shall be replaced by the words

"maximum amount" and the word "distribution" shall be replaced by the word "transport"

and in the second sentence, the words "storage and transport ' shall be deleted.



172. In § 49 paragraph 13 the following paragraph 14 is added:



"(14) above, technically justified losses during transport and storage

mineral oils, including their storage in the enterprise for the production of

the selected products, and the way they calculate lays down detailed legal

prescription. ".



Paragraph 14 shall become paragraph 15.



173. Article 49 shall be added to paragraph 16 and 17:



"(16) are exempt From tax on vegetable or animal fats, and

their fractions, which are listed under the nomenclature codes 1507 to 1518,

are considered to be biomass, biofuel or a renewable source of energy and

they are manufactured, offered for sale or used for the production of heat.



(17) are exempt from the tax on mineral oils and water mixture

referred to in section 45, paragraph. 2 (a). k), is used as the fuel to be tested

for the selected motor vehicle within the approved pilot projects

referred to in § 3 (b). p).".



174. § 50 paragraph. 2 the words "§ 49 paragraph. 1, 4, 5, 6, 8, 10 and 12. "

replaced by the words "§ 49 paragraph. 1, 2, 8 and 10 "and at the end of paragraph

added the sentence "this provision does not apply to mineral oils exempt

from tax pursuant to § 49 paragraph. 1 if you are legal or

natural persons referred to in section 53, paragraph. 4 and 5. ".



175. In section 50, paragraph 2, the following paragraphs 3 and 4 are added:



"(3) in the carriage of liquefied petroleum gas under section 45, paragraph. 1 (a).

e), (f) and (g))) tax exempt tax must be secured in a manner

referred to in section 21, in the amount of tax that would have to be awarded and paid,

as if these gases were intended for the propulsion of the engines.



(4) for the transport of mineral oils exempt from tax to the tax territory

The Czech Republic shall apply the provisions of § 24 of the paragraph. 3 to 6 analogy. ".



The former paragraph 3 shall become paragraph 5.



176. In section 50, paragraph. 5 the second sentence, the words "from their transport" shall be replaced by

the words "the date on which the Office was proof of exemption from

tax (§ 6) with confirmation of the receipt of the products selected by the user. " Theorem

the last is deleted.



177. In § 52 paragraph. 1 the words "§ 49 paragraph. 3 "shall be replaced by the words" § 49 paragraph.

4. "



178. In § 53 paragraph 1 reads:



"(1) mineral oils exempt from tax on the basis of the Special

authorization (section 13) also sell to users, which was also released

a special permit, and users for the adoption and use of the

mineral oils exempt special permit have not

(paragraphs 3 to 5). ".



179. In section 53, paragraph. 3 the words "§ 49 paragraph. 2, 8, 10 and 12 "shall be replaced by the words

"§ 49 paragraph. 3, 4, 8, 10, 12, 15 and 16.



180. Section 53 the following new section 53a is added:



"§ 53a



Registration of mineral oils exempt from tax



The obligation to keep a register under section 40 shall not apply to the cases referred to in §

paragraph 53. 3 to 5. ".



181. In § 54 paragraph. 1, after the words "fermented" following the word "anhydrous".



182. In § 54 paragraph. 2, after the words "fermented" following the word "anhydrous".



183. In paragraph 54. 3, the words "in article 14 paragraph 1(b). 6 "shall be replaced by the words" in article 14

paragraph. 5. "



184. In paragraph 54. 4, the words "in the case, when they are returned to him" are replaced by

the words "on the day when it receives" and at the end of the sentence "the Following is added to the mineral

the oil from this day are again listed in the conditional exemption scheme

from tax. ".



185. In § 54 paragraph. 5, the words "the products referred to in section 45, paragraph. 7 "

replaced by the words "mineral oil" and at the end of the paragraph, the following

the sentence "These mineral oils are listed again in this day mode

conditional exemption from taxes. ".



186. In section 54 shall be added to paragraph 6 to 8 are added:



"(6) for qualifying mineral oils containing mixtures

ethyl-tertiary-butyl-ether produced from fermented oddly denatured

alcohol ^ 35) and fermented oddly denatured alcohol, so that the total content

oxygen does not exceed 2.7% ^ 35a), pursuant to section 45, paragraph. 2 (a).

h) entitlement to a refund of the tax on the date of their entry into a free tax

circulation. The tax returns of 45% of the total amount

ethyl-tertiary-butyl-ether contained in the mineral oil and

the total quantity of alcohol in the production of nezreagovaného

ethyl-tertiary-butyl-ether contained in the mineral oil and

added fermented oddly denatured alcohol.



(7) for qualifying mineral oils containing oxygen-containing folder

biological origin ^ 35a) entitlement to a refund of the tax on the date of their

entry into free tax circulation. The tax returns of the corresponding

the amount of oxygen-containing ingredients of biological origin contained in mineral

oil.



(8) for qualifying mineral oils containing metylestery rape

etylestery oil or rapeseed oil, pursuant to section 45, paragraph. 2 (a). (j))

entitled to a refund of the tax on the date of their entry into a free tax

circulation. Tax returns in an amount corresponding to the quantity of rapeseed metylesterů

oil or rapeseed oil contained etylesterů in mineral oil. ".



187. In § 56 paragraph. 1 the words "regardless of the method of heat consumption (hereinafter

"the heat") ' shall be deleted.



188. In § 56 paragraph. 2 the words "(a). (d)) "shall be replaced by the words" or other

Gasoline "and at the end of the paragraph, the following sentence" this provision

does not apply to mineral oils as referred to in section 45, paragraph. 3, for that is when the

their use for heat production was established under section 48, paragraph. 10 the same

the tax rate for mineral oils as referred to in section 45, paragraph. 1 (a). c).".



189. In § 56 paragraph 2, the following paragraph 3 is added:



(3) entitlement to the refund is acquired also the legal or natural persons,

that obarvily and označkovaly under special legislation ^ 38)

heating oil referred to in paragraph 1 or 2 in the tax warehouse and demonstrably

These fuel oils used for the production of heat. ".



Paragraphs 3 to 11 shall be renumbered as paragraph 4 to 12.



190. In § 56 paragraph. 6, after the words "heating oil", the words "or

that corresponds to the amount of the tax attributable to the heating oil produced or

adopted in the conditional exemption scheme ".



191. In § 56 paragraph. 7, after the word "produced", the words "or

obarvily and označkovaly in the tax warehouse ".



192. In § 56 paragraph. 8 (a). a), the words "tax identification number"

the words "of the seller, if it has been assigned."



193. In § 56 paragraph. 8 (a). (b)) in the part of the sentence for a semicolon after the words

"tax identification number", the words ", if it has been assigned," and

the word "or" shall be replaced by the word "or".



194. In § 56 paragraph. 8 point e) is repealed.



Letters f) to (h)) are referred to as the letters e) to (g)).



195. In § 56 paragraph. 12, the words "paragraphs 6 to 8" shall be replaced by

"paragraphs 7 to 9".



196. the following section is inserted after section 56 56a:



"section 56a



Tax refund from other petrol



(1) the entitlement to the refund is acquired to legal and natural persons, which

the deal for the price, including tax, produced for own consumption or

take in the mode of a conditional exemption from taxes the other petrol and

demonstrably these gasoline use in the framework of the business activity of the ^ 6), and

it otherwise than for sale, for propulsion engines for the production of heat or for

production of mixtures referred to in section 45, paragraph. 2.



(2) legal and natural persons entitled to a tax refund,

for this purpose, have the status of tax entities without obligations

Register.



(3) entitlement to the refund is acquired on the day other consumption of petrol for

purposes other than the sale, drive motors, heat production or production of mixtures

referred to in section 45, paragraph. 2.



(4) the tax returns in the amount of the tax, which was included into the prices of other

petrol or which corresponds to the amount of the tax attributable to the other petrol

made or received in the regime of conditional exemption from tax.



(5) the entitlement to the refund shall be the proof of the sale and registration of

purchase and consumption led by a taxpayer. In the case when the legal and

a natural person shall be used for purposes other than sale, drive motors,

heat production or the production of a mixture referred to in section 45, paragraph. 2, other
gasoline, which they produced or adopted in the conditional mode

exemption from tax, evidence of entitlement to refund internal

document.



(6) on the sale, which is at the request of the seller shall be obliged to

issue no later than the following working day after the date of submission of the application,

the following particulars must be provided:



and the name of the company or business), registered office and VAT number ^ 12)

the seller, if the seller is a legal person; name and surname,

where applicable, the trade name, place of residence and tax identification number

the seller, if it has been assigned, if the seller is a natural person,



(b) the business name or name), address, and tax identification number

the buyer, if the buyer is a legal person; name and surname,

where applicable, the trade name, place of residence and tax identification number,

If it has been assigned, or the date of birth of the purchaser, if the purchaser

a natural person,



(c) the quantities of petrol in) other volumes, their business

designation and nomenclature code,



d) rate of excise duty applicable on the date of entry of the other petrol into

free tax circulation



(e) the total amount of excise duty),



(f) the date of issue of the document) for the sale,



(g)) the document number for the sale.



(7) on an internal document shall bear the following particulars:



and the name of the company or business), registered office and tax ID number

the manufacturer, if the producer is a legal person; name and surname, or

business name, place of residence and tax identification number of the manufacturer,

If the producer is a natural person,



(b) the quantities of petrol in) other volumes, their business

designation and nomenclature code,



(c)) rate of excise duty applicable on the date of entry of the other petrol into

free tax circulation



(d) the total amount of excise duty),



(e) the date of issue of the internal document),



(f) the internal number of the document).



(8) a claim for refund may be claimed in the tax return for the first time in 25.

day of the month following the month in which entitlement to tax refund

arose, but not later than 6 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a tax refund

applied, be entitled to a refund of the tax to lapse and this period cannot be extended

You cannot enable or recover the previous state. If the assessment of the

the right to the refund of the overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(9) Additional tax return to claim a refund of the tax increase can be

submit no later than 6 months from the date when the entitlement to the refund could

be applied for the last time. If within that period there was no additional tax

the award presented, entitled to a refund of the tax to lapse and this period cannot be

to extend or to allow the recovery of the previous state. ".



197. In section 57 paragraph 6, including the footnotes no 40a and no 43a is inserted:



"(6) a claim for refund of tax the taxpayer shows



and the proof of sale) of mineral oils as referred to in section 45, paragraph. 1 (a).

(b)) and in section 45, paragraph. 2 (a). (c)),



(b) the actual consumption register) of these products,



(c)) the proof of registration in Registr ^ 40a)

where appropriate, the extract from the commercial register,



(d) proof of registration) the use of agricultural land according to the user

relations ^ 43a) in the event that it is agricultural land,



e) document area of forest land, according to the statement from the cadastre

real estate ^ 41) in the event that it is forest land, on which the

farming on the basis of ownership ^ 41), a written lease

^ 42) a contract or other legal reason.



In the event that a natural or legal person consumes for the purposes referred to

in paragraph 1, the products referred to in paragraph 1, that alone has produced,

proof of purchase shall be replaced by an internal document referred to in paragraph 10.



40A) section 2f law No. 252/1997 SB., on agriculture, as amended by Act No.

85/2004 Sb.



43A) § 3a of Act No. 252/1997 SB., as amended by Act No. 128/2003 Coll. ".



198. In section 57, paragraph. 7 in the introductory part of the provision, the words "referred to in"

shall be replaced by "referred to in".



199. In section 57, paragraph. 9 (a). a), the words ' stay and the tax identification

the number of ", the words" of the seller, if it has been assigned. "



200. In section 57, paragraph. 9 (a). (b)), after the words "residence and tax identification

the number of ", the words" of the buyer, if it has been assigned. "



201. In section 57, paragraph. 9 (e)) shall be deleted.



Letters f) to (h)) are referred to as the letters e) to (g)).



202. In section 58, the words "provide ensure tax", the words

"composition", or the word "cash" shall be replaced by the word "financial" and

the words "special account of the Customs Office" shall be replaced by the words "deposit account

to ensure the tax established by the Office. "



203. In section 58, the present text shall become paragraph 1 and the following

paragraphs 2 to 6 shall be added:



(2) transport arrangements for exemption, unless the

transport to another Member State, does not require collateral in respect of

other spirits referred to in section 45, paragraph. 1 (a). and) which are not

intended for use, offered for sale or used to drive the

engines or for the production of heat.



(3) transport liquefied petroleum gas under section 45, paragraph. 1 (a). (e)),

(f)), and (g)) in the mode of a conditional exemption must be assured by the tax

in the manner referred to in section 21, in the amount of tax that would have to be granted and the

paid, as if these gases were intended for the propulsion of the engines.



(4) in the transport mode of conditional exemption from the tax on the tax

the territory of the Czech Republic, if it is not a transport to another Member

the State does not have to be provided to ensure the tax on mineral oils

referred to in section 45, paragraph. 3, which are not intended for direct use,

offered for sale or used to drive engines or for the production of heat

and that also applies to conditional exemption scheme

pursuant to section 59 paragraph. 1.



(5) during the transport of mineral oils by pipeline to ensure tax

does not require.



(6) For determining the amount of a tax warehouse to ensure tax under section 21

does not take account of the quantity of mineral oils intended for special purposes,

the State owned ^ 34), located in this tax warehouse. ".



204. under section 58, the following new section 58a, which reads as follows:



"section 58a



Transport of mineral oils in the regime of conditional exemption from tax on

the tax territory of the Czech Republic



(1) Mineral oil can be used in a conditional exemption scheme

Motorola also from one part of the tax warehouse to the second part of the same

tax warehouse, if those parts are linked only by pipeline,

that is part of the tax warehouse.



(2) other gasoline can be transported in the conditional mode

tax exemption [section 59 (1) (b) (c))], and between the entities that

are the operators of the tax warehouse. In this case, the provisions of section

24 and 26 shall apply mutatis mutandis. ";"



205. In paragraph 59. 3 the words "mineral oils exempted under

§ 49 paragraph. 12 and "shall be deleted and the words" in paragraph 1 "shall be added after the comma.



206. In paragraph 59. 4, the first sentence after the words "separate tax

in stock ", the words", if it is not part of another tax

"in the third sentence, the words" and are used in her accompanying documents

According to § 26 "and are deleted at the end of the paragraph, the following sentence" the accompanying

the documents referred to in section 26 shall be replaced by the electronic registration of operators

Ethylbenzene as a separate tax warehouse or email

registration tax warehouse operator, which is produktovod

part. ".



207. In paragraph 59. 5, the words "§ 19 paragraph. 2 "shall be replaced by the words" § 19 paragraph.

2 (a). (b)) "and the words", if otherwise provided for in this law "shall be deleted.



208. Article 59, paragraph 6 shall be deleted.



Paragraphs 7 to 10 shall be renumbered as paragraphs 6 to 9.



209. In paragraph 59. 7 is the number "7" shall be replaced by the number "6".



210. In section 59 paragraph 8 is added:



"(8) if the mineral oil placed in the car tank,

rail tanker of the corresponding provisions of the international regulations for

transport of dangerous goods by rail (RID) declared in the collection

international treaties or in the corresponding provisions of

The European Agreement concerning the international carriage of dangerous goods by road

(ADR) published in the Collection of international treaties, which are located on the

territory the tax warehouse under section 3 (b). (f)), shall be considered as the transport

equipment for part of the tax warehouse. This also applies in the case where this

transport facilities for technical reasons temporarily the tax warehouse by permission

the Customs office responsible for the tax warehouse locally. In such a

If the quantity of mineral oils in the tax warehouse

Returns must not differ from the quantity of mineral oils tax warehouse

left. ".



211. In paragraph 59. 9 is the number "7" shall be replaced by the number "6".



212. under section 59, the following new § 59a is inserted:



"§ 59a



Registration of mineral oils tax warehouses



The customs authority may decide that the evidence led by mineral oil

under section 37 and 38 will be kept together for those tax warehouses, which

operated by the same operator and that is locally relevant. ".



213. section 60:



"section 60



Purchase, sale and transport of liquefied petroleum gases listed for free

tax circulation
(1) legal or natural persons, which buy or receive

liquefied petroleum gases referred to in section 45, paragraph. 1 (a). e), (f) or (g)))

resale, can receive these products and only sell on

the basis of the authorization to purchase liquefied petroleum gas under section 60a, if

are the operators of the tax warehouse. Violation of this obligation is

considered a material breach of this Act, within the meaning of the Special

the law ^ 25). This provision does not apply to legal or

natural persons that buy these liquefied petroleum gases only in

pressure containers weighing 40 kg, including cartridges.



(2) legal or natural persons, which buy or receive

liquefied petroleum gases referred to in section 45, paragraph. 1 (a). f) or (g))

own consumption with annual consumption exceeding 10 tonnes may

receive products only on the basis of the authorization to purchase liquefied petroleum

gases under section 60a. This provision does not apply to legal or

natural persons that buy these liquefied petroleum gases only in

pressure containers weighing 40 kg, including cartridges.



(3) legal or natural persons are authorised to issue the liquefied petroleum

gases only those persons referred to in paragraph 1 or 2, shall submit to the

inspection authorization to purchase liquefied petroleum gas referred to in § 60a

paragraph. 1.



(4) the legal or natural person referred to in paragraph 1 or 2 is required to

to keep a record referred to in section 40.



(5) Liquefied petroleum gases referred to in section 45, paragraph. 1 (a). e), (f) or (g))),

which were in free circulation purchased or obtained a tax for the price

including tax, calculated on the basis of a single rate of tax must not be more

sold for the price, including tax, calculated on the basis of a different tax rate.



(6) Liquefied petroleum gases referred to in section 45, paragraph. 1 (a). e), (f) or (g)))

accepted in the scheme of conditional exemption authorized by the recipient,

so was when putting them into free tax circulation

the obligation to admit and pay the tax calculated on the basis of a single rate

the tax must not be resold at a price including taxes, calculated on the basis of the

other tax rates.



(7) Liquefied petroleum gases referred to in section 45, paragraph. 1 (a). e), (f) or (g))),

that have been put into free tax circulation in another Member State and

that they have been transported to the tax territory of the Czech Republic for the purposes of

business, and that was in the Czech Republic secured or paid

the tax calculated on the basis of a single rate of tax must not be resold

price including tax, calculated on the basis of a different tax rate.



(8) Liquefied petroleum gases referred to in section 45, paragraph. 1 (a). f) or (g)) must

When the imports after the release for free circulation immediately listed

in the scheme of conditional exemption from tax. This provision shall not apply

for liquefied petroleum gases in pressure containers of a weight to

40 kg.



(9) To transport liquefied petroleum gas referred to in section 45, paragraph. 1

(a). e), (f) or (g))) after their entry into free tax circulation

These gases shall not be transported in the same transport

resource or in their kit, if it is for them to set different

the rate of tax. This provision shall not apply to the transportation of liquefied

petroleum gases in pressure containers weighing 40 kg, including cartridges.



(10) To transport liquefied petroleum gas under section 45, paragraph. 1 (a). (f))

and (g)) referred to the free tax circulation is legal or natural

the person referred to in paragraph 1 or 2 shall be obliged to provide to ensure tax

in the manner referred to in section 21, in the amount of tax that would have to be

awarded and paid for, if these gases were intended for the propulsion of the engines.

The customs authority may, on application by that person to give consent, in order to ensure the

provided by the consignor, the carrier, or the owner of such gases, if

the consignor, the carrier, or their owner agrees. This provision shall

does not apply to the transport of liquefied petroleum gases in pressure containers

weight of 40 kg.



(11) the transport of liquefied petroleum gas under section 45, paragraph. 1 (a). (f)), and

(g)) may be commenced only if the legal or natural person

referred to in paragraph 1 or 2 of the sender proves that he has provided to ensure

taxes for the transportation of these gases. This provision shall not apply to the transport of

liquefied petroleum gases in pressure containers of a weight to

40 kg, and in the case when securing the taxes paid on the basis

the consent of the Office of the sender.



(12) Transport liquefied petroleum gas under section 45, paragraph. 1 (a). (f)), and

(g)) referred to the free tax circulation from the sender is terminated

the adoption of these products is a legal or natural person.



(13) the Legal or natural persons who commit a breach of the obligations laid down

in paragraphs 3 to 9 and 11, the Customs Office fined up to 500 000

CZK. Decision on the imposition of a fine shall be justified. ".



214. under section 60 shall be added to § 60a is inserted:



"§ 60a



Authorization to purchase liquefied petroleum gases listed for free

tax circulation



(1) legal or natural persons referred to in section 60, paragraph. 1 or 2 may

buy liquefied petroleum gases referred to in section 45, paragraph. 1 (a). e), (f))

or (g)) only on the basis of the authorization to purchase liquefied petroleum gas

put into free tax circulation. On the issue of the permit shall be decided by

the Customs Directorate on the proposal made by the Office.



(2) in the application for a permit must bear the following particulars:



and the name of the company or business), registered office and VAT number ^ 12)

the plaintiff, if the applicant is a legal person; name and surname,

where applicable, the trade name, place of residence and tax identification number

the petitioner, if assigned, if the applicant is a natural person,



(b) a description of the places of storage), liquefied petroleum gas, and a description of how

their security from unauthorized use,



(c) the name, if applicable) trade description of liquefied petroleum gas,



(d)) purpose of use liquefied petroleum gas,



(e) the business name or name), address, and tax identification number

suppliers, if assigned, if the supplier is a legal person, the name of the

first and last name, or business name, place of residence and tax

identification number for the vendor, if the vendor is a natural person, and

place of issue of selected products



(f) the registration number of the petitioner), if it was already the Customs Directorate

the claimant was allocated.



(3) the name of the liquefied petroleum gas referred to in paragraph 2 (a). (c)) must be

given a sufficiently precise term, which will allow the identification of

liquefied petroleum gas, so that it can clearly establish,

What is the tax rate established for this product.



(4) the Customs Directorate shall decide on the issue of the permit only the claimant,

that is not in liquidation or in bankruptcy proceedings under the Special

the law ^ 20). If the appellant arrears on taxes or duty

or outstanding balance on health insurance, the premiums and benefits

social security and on the contributions of the State policy

employment, Customs Directorate shall issue the authorisation only if it is

to ensure payment of the outstanding balance.



(5) the applicant is obliged to challenge the Customs office or customs

the Directorate stated and demonstrated other details necessary for the administration of taxes.



(6) the Customs Directorate shall verify the information referred to in the proposal and, in the case

doubt as to their accuracy or completeness shall invite the applicant to

the closer the data explained, changed, added, and to show, and at the same time specifies the time limit,

in which the applicant is obliged to respond to the challenge. After the expiry of the

deadline, the Customs Directorate shall postpone the proposal.



(7) the Customs Directorate in the authorisation shall indicate the facts referred to in paragraph 2

(a). and (d)).)



(8) the Customs Directorate in the permit may stipulate additional conditions

the security of liquefied petroleum gas or impose measures needed to

to prevent their unauthorized use.



(9) the Customs Directorate will decide on a proposal to issue a permit within 60

calendar days from the commencement of the proceedings; in particularly complex cases, the

shall decide, no later than 90 calendar days; If due to the nature of the

even in this case a time limit can be extended, mutatis mutandis, the closest

the higher the parent body. If the Customs Directorate decide within 60

calendar days, or up to 90 calendar days, is obliged to about

the plaintiff, stating the reason.



(10) a decision on the issue of the permit shall be the Customs Directorate in the four

original copies, one of which is addressed to the applicant, the second the Office

responsible for the petitioner, the third supplier of liquefied petroleum

gases and the fourth at the Customs office responsible for the supplier of liquefied

petroleum gas.



(11) the Customs Directorate in connection with the release of the first authorisation shall be allocated

the claimant registration number and issue a certificate of registration.



(12) in a decision on the authorisation of the Customs Directorate for its

of validity, which shall begin on the date of the entry into force of the decision.

The authorisation is valid until at least the end of the calendar year in which it has

the decision on the grant of legal authority, and until the end of the third

Since the end of the calendar year in which the decision on the grant of

released.



(13) the decision proposal on the issue of the permit, must
be justified.



(14) for the issue of a new permit is required to ask the user not later than

three calendar months before the end of the period of validity of the previous

the authorisation, if the bloc intends to buy liquefied petroleum gases.



(15) the holder of the authorization shall notify the Customs Directorate each

Amendment of the particulars referred to in paragraph 2 (a). and) within 15 calendar days from the date of

its creation and modification of the data referred to in paragraph 2 (a). b), c) or (d))

the holder of the authorization shall notify before those changes will occur.



(16) If a change of residence or the place of residence of the holder of the authorisation, the place of

the storage of liquefied petroleum gas or of the registered office or place of residence

the selected vendor products, the Customs Directorate shall issue a decision on the change

the original authorisation. If there is a change of the other facts and data

mentioned in the authorisation, the Customs Directorate shall decide on the release of the new

the authorisation and the withdrawal of the authorisation of the previous. If the original authorization expires

the expiry of the period for which it was issued, in a possible decision on the issue of

new authorisation the Customs Directorate shall decide on the withdrawal of the original

the authorization.



(17) the Permission lapses



and the date of expiry) of which it was issued,



(b) the dissolution of a legal person), if the holder is a legal person,



(c) the death of the holder of the authorization or) acquisition of legal power of judgment of the Court of

Declaration by the holder of the authorization for the dead,



(d) the acquisition of legal power) order of the Court to reject the application for declaration of

bankruptcy for lack of assets or the acquisition of legal power resolution

the Court, which cancelled the audition on the property of the user, or



(e) the date of the demise of the business licence) ^ 21).



(18) the Customs Directorate shall withdraw an authorisation if the



and repeatedly violated the permit holder) the obligations provided for in § 60 paragraph.

3 to 9 and 11,



(b) the permit holder fails to meet) the conditions laid down or does not

properly accounting or records under this Act (section 40)



c) ceased or have changed the conditions under which it was

the permit is issued, the holder of the authorization and did not ask for its modification,



(d)) for a period of 12 months from the date of delivery of the decision on issue of authorisation

been made purchase of liquefied petroleum gas under this

the authorization, or



(e)) the authorisation holder so requests. ".



215. In § 63 paragraph. 2 (a). (b)), the words "compressed" shall be replaced by the words

"hydrocarbon" and the word "compressed" shall be replaced by the word

"snowfall".



216. Article 64, paragraph 3 is deleted.



217. In section 66 paragraph. 1, letter a) is repealed.



The former subparagraph (b)) to e) shall become letters and) to (d)).



218. In section 66 paragraph. 1 (a). and the letter "j")) "shall be replaced by the letter" i ").



219. In paragraph 66. 2, the words "paragraph 1 (b). (c)) "shall be replaced by

"paragraph 1 (b). (b)) ".



220. In section 67, paragraph. 4, the second sentence shall be replaced by the phrase "this provision

not apply in the cases referred to in section 11 (1). 2, section 14, paragraph. 7, section 66 paragraph. 1

(a). (c)) and in cases where an additional assessment of tax

the basis of the occurrence of the obligations of the tax admit and pay for the acquisition, sale

or findings of tax-free alcohol [§ 68 (b), (d))]. ".



221. In section 68 (d)) shall be deleted.



Subparagraph (e)), and (f)) are renumbered as subparagraph (d)), and (e)).



222. In section 68 (a). (d)), the words "section, paragraph 66. 1 (a). (d)) "shall be replaced by

"section, paragraph 66. 1 (a). (c)) ".



223. In § 71 paragraph. 1 the letter i) is repealed.



Letter j) is referred to as the letter i).



224. In section 72, paragraph. 1 the words "(a). and (c))), d), (f)), i) and (j)) "shall be replaced by

the words "(a). and (c))), d), (f)) and i) ".



225. In paragraph 73. 2 the words "(a). b), c), (e)), g), (h)), i) and (j)) "

replaced by the words "(a). b), c), (e)), g), (h) and (i))) ".



226. In section 75, paragraph. 2 the words "(a). and (c))), d), (f)), i) and (j)) "shall be replaced by

the words "(a). and (c))), d), (f)) and i) ".



227. section 76:



"§ 76



The tax return to the tax on alcohol and maturity of this tax



The amount of the tax is payable once per month, and within 55 days after the

the end of the reporting period. If a duty to admit tax and

pay operator distillery ^ 55), tax return,

serves up to 25. the day after the end of the reporting period in which this

the obligation was established. ".



228. In section 77, paragraph. 1, after the word "composition", the words "or

the transfer ", the word" cash "shall be replaced by the word" financial "and the words

"the Office of the special account" shall be replaced by the words "the deposit account for

ensure the taxes established by the Office. "



229. In section 77, paragraph. 2, after the word "composition", the words "or

the transfer ", the word" cash "shall be replaced by the word" financial "and the words

"the Office of the special account" shall be replaced by the words "the deposit account for

ensure the taxes established by the Office. "



230. In section 77, the following paragraphs 3 and 4 are added:



"(3) for the determination of the amount of the tax warehouse to ensure tax under section 21

does not take account of the quantities of alcohol intended for special purposes, which

State owned ^ 34), located in the tax warehouse.



(4) in the transport mode of conditional exemption from the tax on the tax

the territory of the Czech Republic, if it is not a transport to another Member

the State does not have to be provided to ensure the tax on alcohol funny

denatured and denatured synthetic oddly fermentation intended

to use for the intended purpose ^ 52). ".



231. In section 78, paragraph 5 is added:



"(5) alcohol, owned by the State and is intended for special purposes ^ 34),

must be placed in the regime of conditional exemption from taxes. ".



232. In section 78, the following paragraphs 6 and 7 are added:



"(6) the Customs Directorate may, in justified cases, permit in the tax

warehouse processing alcohol already referred into free tax circulation. Such

alcohol is deemed to be referred again to the regime of conditional exemption from

taxes and tax warehouse operator arises on the date of renewal to the

the regime of conditional exemption from tax shall be entitled to the tax refund. Shall be entitled to

the refund applicable pursuant to § 14 paragraph. 5 to 8 and shall lapse within a period

referred to in section 16.



(7) the Customs Directorate in the authorisation referred to in paragraph 6 shall determine the quantity of alcohol,

that can be re-used to accept for processing in a tax warehouse, a way to

processing and keeping of the spirit. ".



233. Article 86 is at the end of paragraph 5, the following sentence "Evidence shall be kept

After a period of 10 years from the end of the calendar year in which the registration

drawn up. ".



234. Article 88, paragraph 3 is deleted.



Paragraphs 4 to 6 shall be renumbered as paragraphs 3 to 5.



235. In section 89, paragraph. 3, the word "exempt", the words "tax".



236. In section 90, after the words "provide ensure tax", the words

"composition", or the word "cash" shall be replaced by the word "financial" and

the words "special account of the Customs Office" shall be replaced by the words "deposit account

to ensure the tax established by the Office. "



237. under section 90 shall be added to § 90a is inserted:



"§ 90a



Evidence of beer tax warehouses



The customs authority may decide that the evidence led by the beer under section 37 and

38 will be kept together for those tax warehouses operated by the same

the operator and that is locally relevant. ".



238. In paragraph 93. 2 (a). a), the words "of fermented origin" shall be

the words "without the addition of ethyl alcohol".



239. In paragraph 93. 2 (a). (c)), after the words "of fermented origin" shall be

the words "without the addition of ethyl alcohol".



240. In paragraph 93. 3 (b). a), the words "of fermented origin" shall be

the words "without the addition of ethyl alcohol".



241. In paragraph 93. 3 (b). (b)), after the words "of fermented origin" shall be

the words "without the addition of ethyl alcohol".



242. In paragraph 93. 3 (b). (d)), after the words "of fermented origin" shall be

the words "without the addition of ethyl alcohol".



243. In § 97 paragraph. 5 at the end of the following sentence "Evidence shall be kept after

period of 10 years from the end of the calendar year in which the registration

drawn up. ".



244. In section 98a, the words "§ 99 paragraph. 3 ", the words" or section 100a

paragraph. 1. "



245. In § 99 paragraph 3 reads:



"(3) the legal or natural person who is a small producer of wine by

section 100a and which produces in one space-delineated by a place of quiet wine

[§ 93 par. 3)], this wine does not have to produce in the enterprise on manufacture of selected

products [section 19, paragraph 2 (a))], if at the same time in this site does not produce

sparkling wine or intermediates, and if this silent wine is not intended for

transport to another Member State under a conditional exemption from the

taxes, or if they are not in this post from another Member State wine

or intermediates in the conditional exemption scheme accepted. ".



246. In section 99, the following paragraphs 4 to 8, including notes below

footnote No. 60 d and 60e:



"(4) if the legal or natural person referred to in paragraph 3 or in accordance with section

100a shall submit a proposal on the issue of a permit to operate a tax warehouse by

section 20, is obliged to carry out an inventory of stocks, Pacific wine

the presence of a Customs Office. In the day when the decision on the authorisation to

operating a tax warehouse shall enter into legal force, these silent

wine (§ 93 par. 3) considered to be listed in the conditional mode

exemption from taxes.



(5) a quiet wine (§ 93 par. 3) exempt from tax pursuant to § 97 paragraph. 3

may not be produced in the enterprise for the production of selected products [section 19 (2)

(a). and)].



(6) the by-products ^ 60 d), which are subject to tax, arising from the

the production of still wine is a legal or physical person in accordance with § 99 paragraph. 3

or according to § 100a, and should be deleted in accordance with the particular legal
^ 60e), regulation to the tax territory of the Czech Republic transport

tax warehouse with proof by § 100a of the paragraph. 4. the person transporting

the by-products shall be required to submit such a document on request of the customs

authority or the Customs Directorate.



(7) in a tax warehouse may be together with wine and intermediate products placed

a quiet wine (article 93 (3)) or the by-products referred to in paragraph 6

made by a small producer of wine by § 100a or legal or physical

person according to § 99 paragraph. 3, silent wine made by a small producer of wine

in another Member State. Such a quiet wine or the by-products of the

deemed referred to the regime of conditional exemption from tax.



(8) the operator of a tax warehouse, which receives the tax warehouse quiet

the wine produced by a small producer of wine from another Member State, is obliged to

such acceptance inform the Office locally to the competent receiving

the tax warehouse by sending a copy of the document in accordance with § 100a of the paragraph. 4.



60 d) Council Regulation (EC) No 1493/1999 of 17 May 1999. May 1999 on the common

organisation of the market in wine, as amended by Commission Regulation (EC) no 1227/2000,

Commission Regulation (EC) no 1607/2000, Commission Regulation (EC) No 1622/2000,

Commission Regulation (EC) no 1623/2000, Council Regulation (EC) No 2826/2000,

Council Regulation (EC) no 1037/2001, Council Regulation (EC) no 2585/2001,

Council Regulation (EC) no 527/2003, Council Regulation (EC) No 806/2003,

Commission Regulation (EC) no 1687/2003 Commission Regulation (EC) no 1793/2003,

Commission Regulation (EC) No 1795/2003 and Commission Regulation (EC) No 709/2004.



Commission Regulation (EC) no 1227/2000 of 31 March 2000(1). in May 2000, which

lays down the detailed rules for the application of Council Regulation (EC) No 1493/1999 on the common

organisation of the market in wine, as regards production potential, in the text of the

Commission Regulation (EC) No 784/2001, Commission Regulation (EC) No 1253/2001,

Commission Regulation (EC) No 1342/2002, Commission Regulation (EC) No 315/2003

Commission Regulation (EC) no 1203/2003 and Commission Regulation (EC) no 1841/2003.



Commission Regulation (EC) no 1623/2000 of 25 July 2000. July 2000

lays down the detailed rules for the application of Council Regulation (EC) No 1493/1999 on the common

organisation of the market in wine with regard to market mechanisms, as

Commission Regulation (EC) no 2409/2000, Commission Regulation (EC) no 2786/2000,

Commission Regulation (EC) no 545/2001, Commission Regulation (EC) No 1282/2001,

Commission Regulation (EC) no 1660/2001, Commission Regulation (EC) No 2022/2001,

Commission Regulation (EC) no 2047/2001, Commission Regulation (EC) no 2429/2001,

Commission Regulation (EC) no 2464/2001, Commission Regulation (EC) no 1315/2002,

Commission Regulation (EC) No 1795/2002, Commission Regulation (EC) no 2224/2002,

Commission Regulation (EC) No 625/2003 Commission Regulation (EC) no 1183/2003,

Commission Regulation (EC) No 1411/2003 and Commission Regulation (EC) no 1710/2003.



60E) section 11 (1). 3 (b). (b)) Law No. 321/2004 Coll., on wine-growing and

Winery and amending certain related laws. ".



247. under section 100 the following new section 100a and 100b, which including the comments below

footnote No. 60b:



"§ 100a



Small wine producers



(1) a small producer of wine for the purposes of this Act, means the legal

or a natural person, which produced only a quiet wine (article 93 (3)),

with an average annual production of ^ 60b) this wine shall not exceed 1000 hl and this

the wine is not produced in the undertaking for the production of selected products [section 19 (2)

(a). and)].



(2) if it is a quiet wine made by the manufacturer are carried into the small wine

tax warehouse on the territory of the Czech Republic, the tax does not apply to the document

proving the taxation according to § 5, but the document referred to in paragraph 4.



(3) If a silent wine made by the manufacturer are carried into the small wine

a tax warehouse in another Member State, the document referred to in

of paragraph 4.



(4) in the transport of still wine to the tax warehouse referred to in paragraphs 2 and 3 shall

uses the document referred to in the regulation of the European

Community ^ 60a). A small manufacturer of still wine is bound to this document on

submit a request to the Customs office or Customs Directorate.



(5) a small producer of wine is required to transport the wine before the start of the Pacific to the

inform the Customs Office of the tax warehouse locally competent where

silent wine produces, stores, processes, receives or sends.



(6) if not small producers of wine in the period the obligation of tax

admit and pay a small producer of wine is required to file a tax

reporting.



section 100b



Evidence of the wine tax warehouses



The customs authority may decide that the evidence led by the wine under section 37 and

38 will be kept together for those tax warehouses operated by the same

the operator and that is locally relevant.



60B) Article. 2 (a). c) of Commission Regulation (EC) No 884/2001 of 24 April 2001. April

2001 laying down rules for the accompanying documents for the carriage of

wine products and the records to be kept in the wine sector. ".



248. In part two, under the title of the fifth following new section 100 c, which

added:



"section 100 c



Tax payer from tobacco products



The payer is also a legal or natural person who violates a prohibition on the sale of

the ultimate consumer of cigarettes at a price higher than the price for the final

the consumer referred to on the label of tobacco (§ 112). ".



249. In § 101 paragraph. 3 (b). (b)), paragraphs 3 and 4, the words "tobacco filling"

replaced by the words "cracked the tobacco mixture".



250. In § 101 paragraph. 3 (b). (c)) item 1:



"1. the tobacco cut or otherwise split, twisted or pressed into blocks and

eligible for smoked without further industrial processing, ".



251. In § 101 paragraph. 3 (b). (c)), point 2 is added:



"2. the tobacco waste sold to the final consumer, which does not fall under the

letters and) and (b)) and that it is possible to smoke, or ".



252. In § 101 paragraph. 3 the letter d) including footnote No. 60 c is inserted:



"(d)) the other tobacco tobacco products that do not fall under subparagraph (c)),

they are intended for the final consumer, and for any other purpose than to smoke,

with the exception of šňupavých and chewing tobaccos ^ 60 c).



60 c) Decree No. 344/2003 Coll., laying down requirements on tobacco

products. ".



253. under section 101 shall be added to § 101a, which reads as follows:



"§ 101a



Of the tax on tobacco products to admit and pay



The obligation to admit and pay the tax arises also the date of violation of the prohibition of

the sale of cigarettes to the final consumer at a price higher than the price for

the final consumer referred to on the label of tobacco (§ 112). ".



254. In section 102 paragraph. 1 the words "cigars, cigarillos and tobacco"

and are deleted at the end of the words "in accordance with section 103".



255. Article 102, paragraph 2 shall be added:



"(2) the taxable amount for the fixed part of the taxes on cigarettes is expressed

in pieces. "



256. Article 102, paragraph 3 reads:



"(3) in breach of the prohibition on the sale of cigarettes to the final consumer at a price

higher than the price for the final consumer provided on tobacco

sticker (§ 112), is the basis of the difference between the tax basis of higher tax

the price for the final consumer and the taxable amount of the price for the final

consumers listed on the label of tobacco. "



257. In section 102, the following paragraph 4 is added:



"(4) the taxable amount in the case of cigars and cigarillos the quantity is expressed in

units and quantity expressed in kilograms of tobacco. "



258. In section 103, paragraph. 1, after the words "Price for the final consumer"

the words "cigarettes (article 102, paragraph. 1) ".



259. In section 103, paragraph. 3 the words "tobacco products" shall be replaced by the word

"cigarettes" and the words ", where appropriate, the amount of kilograms" are deleted.



260. In section 103, paragraph 4 reads:



"(4) for the cigarettes, which are not marked tobacco labels, price

for the final consumer is identical with the specified price for cigarettes,

that must be marked with a sticker, with the same tobacco brand name

and about the same number of pieces per package. ".



261. In section 103 paragraph 6 is added:



"(6) the price for the final consumer of cigarettes selling price

category means the most widespread price of cigarettes for the final

the consumer provided for by sales of tobacco stamps at the Office

Cologne (hereinafter referred to as "designated customs office") for the previous calendar year.

This price is used to calculate the rates on cigarettes. "



262. In § 104 paragraph 1 reads:



"(1) the rates of tax are as follows:

+------------------+----------------------------------+

| Text | The tax rate |

| +----------------------------------+

| | fixed percentage |

+------------------+----------------------------------+

| cigarettes | 0.60 EUR/piece 24% |

| | |

| | a total of at least |

| | 1.13 Eur/unit |

+------------------+----------------------------------+

| cigars | 0.79 €/piece |

| cigarillos | |

+------------------+----------------------------------+

| Tobacco | 720.00 CZK/kg |

| to smoking | |

|-fine-cut | |

tobacco specified | | |

for manual production ' | ' | |

| cigarettes | |

|-other tobacco | 720.00 CZK/kg |

| to smoking | |

+------------------+----------------------------------+

| Other tobacco | 720.00 CZK/kg ". |

other specified | | |

| purposes | |

+------------------+----------------------------------+
263. In § 104 paragraph 2 is added:



"(2) the rates of tax are as follows:

+------------------+----------------------------------+

| Text | The tax rate |

| +----------------------------------+

| | fixed percentage |

+------------------+----------------------------------+

| cigarettes | 0.73 €/piece, 25% |

| | |

| | a total of at least |

| | 1.36 Eur/unit |

+------------------+----------------------------------+

| cigars | 0.79 €/piece |

| cigarillos | |

+------------------+----------------------------------+

| Tobacco | 810.00 Kč/kg |

| to smoking | |

|-fine-cut | |

tobacco specified | | |

for manual production ' | ' | |

| cigarettes | |

|-other tobacco | 810.00 Kč/kg |

| to smoking | |

+------------------+----------------------------------+

| Other tobacco | 810.00 Kč/kg ". |

other specified | | |

| purposes | |

+------------------+----------------------------------+



264. In § 104 paragraph 3 reads:



"(3) the amount of tax on cigars, cigarillos and tobacco is calculated as the product of

the tax base and tax rates, while fixed for calculating the tax on tobacco is

a critical mass of the tobacco at the time of occurrence of the obligations of the tax admit and

pay. The amount of the tax on cigarettes will be calculated as the sum of the fixed part of the tax

multiplied by the number of pieces and the percentage of taxes. "



265. In § 104 paragraph. 5, the words "tobacco products" shall be replaced by the word

"cigarettes" and the number "2" is replaced by the number "3".



266. § 105:



"§ 105



Exemption from taxes on tobacco products



(1) tax exempt tobacco products intended to be used for

necessary production tests, or as the samples collected by the Customs Office.



(2) registration of tobacco products exempt from the taxes referred to in paragraph 1

the results separately. Records shall be kept for a period of 10 years from the end of

the calendar year in which the registration was made. ".



267. section 106:



"the section 106



Demonstrate the taxation of tobacco products



Legal or natural person issuing the tax document pursuant to section 5 (3).

2 proof of sale pursuant to section 5 (3). 3 or proof of transport by 5

paragraph. 4 is required to include on these documents, the price for the final

the consumer of cigarettes and does not indicate the total amount of the excise duty. ".



268. In section 107, paragraph. 4, after the word "consumption", the words "or if the

they are transported in the mode of a conditional exemption with a subsequent

by placing in a tax warehouse ".



269. In section 107, paragraph 7 is added:



"(7) for the sale of individual cigars and cigarillos may take place

only from the open unit package intended for the final

consumer that is marked with the tobacco. ".



270. In section 108, paragraph. 1, the last sentence shall be deleted.



271. In section 108, paragraph. 2 the third sentence, the words "to each copy"

shall be replaced by the word "to".



272. section 109:



"§ 109



The legitimate recipient of tobacco products



(1) the beneficiary for the repeated adoption of selected products according to the

section 22 and the beneficiary for one-time adoption of selected products

According to section 23 can receive only tobacco products marked tobacco

sticker.



(2) payment of the value of tobacco stamps for their collection or to ensure the

the value of tobacco stamps referred to in section 119 paragraph. 5 (a). and (b))) or is

considered to ensure the tax if the beneficiary for the

the repeated adoption of selected products according to § 22 accepts only

tobacco products and is also a customer of tobacco stamps referred to in §

paragraph 118. 3.



(3) payment of the value of tobacco stamps for their collection or to ensure the

the value of tobacco stamps referred to in section 119 paragraph. 5 (a). (b))

to ensure that the tax if the beneficiary for lump

adoption of the selected products under section 23 accepts only tobacco products

and is at the same time the customer patches according to § 118 paragraph. 3.



(4) If a beneficiary Receives for the repeated adoption of selected

the products referred to in section 22 only tobacco products if the customer is not

tobacco stamps referred to in § 118 paragraph. 3, proceed in the matter of ensuring

tax under section 22(2). 8.



(5) if the beneficiary Receives a single receipt selected

the products referred to in section 23 only tobacco products if the customer is not

tobacco stamps referred to in § 118 paragraph. 3, proceed in the matter of ensuring

tax under section 23, paragraph. 4.



(6) the proposal to issue a permit for a recurring or one-time adoption

tobacco products in the regime of conditional exemption must also

contain an inventory of tobacco products, broken down by species,

name, type of packaging, with an indication of the number of pieces, or kilograms in

per package. ".



273. under section 109 is inserted after section 109a is added:



"section 109a



A tax representative for tobacco products



(1) a tax representative pursuant to § 23a can receive only tobacco products

marked tobacco a sticker.



(2) payment of the value of tobacco stamps for their collection or to ensure the

the value of tobacco stamps referred to in section 119 paragraph. 5 (a). and (b))) or is

considered to ensure the tax if the tax representative pursuant to 23a

accepts only tobacco products and tobacco at the same time the customer is

the labels referred to in § 118 paragraph. 3.



(3) when adopting a tax representative pursuant to § 23a exclusively tobacco products and

If the customer is not tobacco stamps referred to in § 118 paragraph. 3, the

in securing the tax under section 23a, paragraph. 6.



(4) the proposal to issue a permit for a tax representative must also include

the inventory of tobacco products, broken down by species, commercial names, type

packaging, with an indication of the number of pieces, or kilograms per

packaging. ".



274. Article 110, paragraph. 1 the first sentence, the words "tobacco products" shall be replaced by

the word "cigarettes" and the second sentence, the words "tobacco products" shall be replaced by

the word "cigarettes".



275. In paragraph 110. 2, after the words "sale" shall be inserted the word "cigarettes".



276. Article 110, paragraph 3 reads:



"(3) if it is to be added, or a different subject, may not be

in the sale to the final consumer the total cost is different from the price for

the final consumer referred to on the label of tobacco. Sale of cigarettes

shall not be bound to the sale of other articles. ".



277. Article 110, paragraph 4 shall be deleted.



278. In § 111 paragraph. 1 the words "tobacco products" shall be replaced by the word

"cigarettes", after the words "to the producers" shall be inserted after the word "importer" and

the words "their production," shall be inserted after the word "their."



279. In paragraph 111. 2 the words "tobacco products" shall be replaced by the word

"cigarettes".



280. under section 111 shall be added to § 111a, which reads as follows:



"§ 111a



The ban on buying at a price lower than the price for the final consumer



The end user may not purchase cigarettes at a price lower than the price

for the final consumer, as specified on the label of tobacco, unless

This act otherwise. This does not apply in respect of the acquisition of cigarettes as a

the test samples. ".



281. In section 112, paragraph. 1 the words "tobacco products" shall be replaced by the word

"cigarettes".



282. In section 112, paragraph 2 shall be deleted and shall be deleted at the same time indication

of paragraph 1.



283. Article 114, paragraph 2, including the footnotes no 62a):



"(2) Tobacco products manufactured on the territory of the Czech Republic, the tax on

the territory of the Czech Republic imported tax or the tax on the territory of the Czech

of the Republic having been transported from another Member State must be marked tobacco

label ^ 62a), if they are not transported in a conditional exemption scheme

from taxes then place in a tax warehouse or if it is not in the

paragraph 6, unless otherwise specified.



62A) Decree No. 467/2003 Coll., on the application of patches to

the labelling of tobacco products. ".



284. In paragraph 114. 6 (a). (b)), after the words "for transport", the words

"in the scheme of conditional exemption".



285. Article 114, paragraph 7 shall be deleted.



286. Article 115, paragraph. 1 at the end of subparagraph (d)), the comma shall be replaced by "and"

and at the end of subparagraph (e)), the word "and" and the letter f) repealed.



287. Article 115, paragraph. 1 the words "(hereinafter referred to as ' the institutions ')" shall be replaced by the words

"(hereinafter referred to as" supervisory authorities ")" and the words "required to on its findings"

replaced by the words "in the case of detection of unmarked tobacco products

required ".



288. Article 115 paragraphs 2 and 3 are added:



"(2) the marking of Control of tobacco products shall carry out the inspection authorities

a similar procedure as the other control activities performed by

the specific legislation, which lays down their scope. Control

the finding, contained in the report of inspection shall be deemed for the purposes of this

Act as evidence of the offence or for proceedings of another administrative tort.



(3) If you are in the implementation of the checks referred to in paragraph 2 are detected

unmarked tobacco products, the inspection authority shall issue a decision on the

interim measures, in which it sets out to ensure these products. If

control activities is part of the checks carried out in the framework of the tax administration,

shall apply the procedure for ensuring things in the administration of taxes. If you cannot

the decision to provide the pass when unmarked tobacco products

the control of the holder, based this decision as undeliverable

in the file ".
289. In section 115, paragraphs 4 to 6 shall be deleted.



The present paragraph 7 shall become paragraph 4.



290. In section 116, at the end of paragraph 1, the words "and in accordance with § 101a".



291. In § 118 paragraph. 2, the words "by the manufacturer, the importer or the person responsible for the

to submit a proposal on the establishment of the prices for the final consumer of tobacco

products under section 103, paragraph. 2 (hereinafter referred to as the "Subscriber") ' shall be replaced by the words

"the manufacturer or importer" and the word "customer" shall be replaced by the words

"the manufacturer or the importer."



292. In § 118 paragraph 2, the following paragraph 3 is added:



"(3) the manufacturer, based, where appropriate, the place of residence in another Member State

may instruct a person established or resident in the territory of the tax

The Czech Republic, which is entitled to transport tobacco products in

the regime of conditional exemption from another Member State, and

sampling of tobacco stamps. In the case of tobacco stamps for cigarettes may be

This responsible person, only the person who has the same manufacturer at the same time

responsible for the submission of the proposal on determining prices for the final consumer

(article 103, paragraph 2). The purchase and transport of tobacco stamps from their manufacturer

to a designated customs office, their subscription to the tax territory of Czech

the person in charge of the Republic to receive patches and control

transport, storage and use of tobacco stamps for this person ensures

the designated customs office. ".



Paragraphs 3 to 14 shall become paragraphs 4 to 15.



293. In § 118 paragraph. 4, the words "the Subscriber is obliged to" be replaced by

"The manufacturer, importer, or a person designated to receive the patches referred to in

paragraph 3 (hereinafter referred to as "customer") are required to "and the word" alone "

replaced by the word "alone".



294. In § 118 paragraph. 12, the words "with the indication of the prices for the end

consumer, which includes at the same time a valid tax rate "shall be replaced by

the words "containing both a valid tax rate" and at the end of paragraph

added the sentence "Tobacco labels can be removed at the earliest two weeks after

the Customs office responsible for the delivery of the order. ".



295. Article 118 is at the end of paragraph 15 the following sentence "Tobacco labels

You can remove the first two weeks after the delivery of the order authorized

the Customs Office. ".



296. In section 119 paragraph. 5 the first sentence, the words "or person in charge of to submit

the proposal on the establishment of the prices for the final consumer of tobacco products

under section 103, paragraph. 2 are required to "by" shall ".



297. In section 119 paragraph. 5 (a). and the word "), after the words" Bank ",

If such a guarantee, the Customs Office shall permit ".



298. In section 119 paragraph. 5 (a). (b)), the words "transfer money" shall be replaced by

the words "composition or transfers of", the words "special account

the Office "shall be replaced by the words" deposit account to ensure the tax established by

the Office of "and the words" special account "shall be replaced by the Customs Office

the words "other account to ensure the tax established by the Office."



299. In section 122, paragraph 1 reads:



"(1) the Subscriber may return damaged or designated customs office

contaminated tobacco labels, if he proves that the tobacco labels

acquired in accordance with this Act. Damaged patches should

the undamaged part of the amount to at least 60% of the total area of tobacco

the stickers. If the damaged tobacco sticker consists of several parts, they must

be clear that each part belongs to itself. Damaged and

contaminated tobacco stamps for cigarettes must be above the prices for

the final consumer and the number of pieces, which are printed on tobacco

sticker, provable. Damaged and contaminated tobacco labels

for cigars, cigarillos and tobacco must be the number of pieces or, where appropriate

kilograms, which are printed on the label of tobacco, demonstrable. ".



300. In paragraph 122. 7 in the second sentence, the word "or" is replaced by a comma and

the word "imported" shall be inserted the words "or brought from another Member

the State "and in the third sentence, the word" containers "is replaced by

"unit packs".



301. In paragraph 122. 9, the words "tobacco products" shall be replaced by the word

"cigarettes" and the words ", where appropriate, kilograms" are deleted.



302. In section 122, the following paragraph 10 is added:



"(10) if there is a change in the tax rates, the Subscriber may use the collected

tobacco labels on cigars, cigarillos and tobacco, if the number of pieces,

where appropriate, the unit packaging corresponds to kilograms in the data printed on the

tobacco, or tobacco may return the unused labels

the designated customs office. If the customer has already paid the value of the

tobacco labels, returns him to the designated customs office this amount. ".



303. section 123 to 130, including the title of section 123 shall be repealed.



304. In section 131 (a). I), the words "section, paragraph 122. 2 "shall be inserted after the number

"3".



305. In section 131 (a). j), the words "method of determining prices for the end

the consumer on the basis of special legislation ^ 61) "shall be replaced by

the words "the procedure for the drafting of the prices for the final consumer in

cigarettes and when changes in those prices. "



306. § 132 including the footnotes no 65a and 65b:



"§ 132



Definition of terms



For the purposes of this part of the Act shall mean



and the premises bounded by a fixed stand) or portable structures, counters,

tables, or similar device, where the goods are sold,



(b) a stall selling daily) and periodicals stand firm

the structure, which is not present on the market (market), and among a wide

the assortment of the daily and periodical press offers as an additional assortment

and tobacco products,



c) stand with refreshment stand solid construction that is not

on the market or in the market, and outside the range of refreshments as

supplementary assortment and tobacco products and spirits,



(d)) the market (market) neuzavíratelný, closed, or partially

closed nezastřešený area, where the goods are sold or are

provision of services and in which it is located more than one booth,



e) mobile shop mobile device intended for the sale of goods capable of

the movement and the separate function, which satisfies the technical requirements referred to in

special legislation and at the same time ^ 65a) corresponds to the health

^ 65b) legislation,



f) spirit drinks alcoholic beverages containing not less than 15% vol.

ethanol, in addition to beer (section 81) and wine (section 93).



for example, § 65A) 16 of Act No. 56/2001 Coll., on conditions for the operation of vehicles

on the road and on the amendment of the Act No. 168/1999 Coll., on insurance

liability for damage caused by operation of the vehicle and amending certain

related laws (the law on liability insurance

the vehicle), as amended by Act No. 309/1999 Coll.



65B), for example, section 11 and 19 of Act No. 110/1997 Coll., as amended

regulations. ".



307. § 133, including footnote No. 65c and 65d added:



"§ 133



The ban on the sale of



(1) where this Act provides otherwise, is on newsstands, markets

(the markets) or places that do not meet the technical requirements of the territorial

technical, special-purpose and building-technical constructions ^ 36) and that

they are not approved for the sale of goods or the provision of innkeepers

services, forbidden to sell spirits and tobacco products.



(2) tobacco products can be used as a complementary range of products sold in newsstands

with the sale of the daily and periodical press [section 132 (b))]. Tobacco

products and spirits can be used as a complementary range of products to sell in stalls with

snack [section 132 (a) (c))].



(3) the tobacco products and spirits can be sold in mobile shops

When selling goods in places where it is not organised by the sale in stores

which meet the technical requirements for the planning of technical, special-purpose and

construction of buildings and technical solutions that are approved for sale

of goods or the provision of the guest services.



(4) the spirits, and wines by the glass, can be sold to the public, accessible

sporting and cultural undertakings, including dances and discos,

If special legislation ^ 65c) provides otherwise.



(5) a person who, in accordance with paragraph 4 may sell spirits, is required to

not later than 3 working days before the holding of this activity in writing

inform the competent Customs Office. Written information must include data

about the person, that the spirits of the time, the definition of the sale of spirits and

information on the nature and the quantities sold by the spirits.



(6) a prohibition of sale of tobacco products and spirits provided for special

^ 65d law) remains unaffected by this provision.



for example, 65c), section 10 (a). (b)) Act No. 128/2000 Coll., on municipalities (municipal

the establishment), as amended by Act No. 273/2001 Coll., Act No. 320/2001 Coll.

Act No. 450/2001 Coll., the Act No. 312/2002 Coll., Act No. 312/2002 Coll.,

Act No. 59/2003 Coll., Act No. 22/2004 Coll., the Act No. 216/2004 Coll.

Act No. 257/2004 Coll., Act No. 421/2004 Coll., Act No. 501/2004 Sb.

and Act No. 626/2004 Sb.



65d) Act No. 37/1989 Coll., on protection from alcoholism and other

Addictions, as amended. ".



308. In section 134, paragraph. 1 at the end of subparagraph (d)), the comma shall be replaced by "and"

and at the end of subparagraph (e)), the word "and" and the letter f) repealed.



309. In § 134 of paragraphs 2 and 3 are added:



"(2) control of the ban on the sale of spirits and tobacco products shall carry out

supervisory authorities referred to in paragraph 1 in a similar manner as other

control activities performed in accordance with the specific legislation, which
provides for their coverage. The control that is contained in the report of the find control

shall be deemed for the purposes of this Act, proof of the offence

or other administrative tort.



(3) If you are in the implementation of the checks referred to in paragraph 2 are detected

spirits and tobacco products, the inspection body shall issue a decision on the

interim measures, in which it sets out to ensure these products. If

control activities is part of the checks carried out in the framework of the tax administration,

shall apply the procedure for ensuring things in the administration of taxes. If you cannot

a decision regarding the securing of spirits and tobacco products to pass when you check

their holders, based this decision as undeliverable in

docket. ".



310. Article 134, paragraph 4 shall be deleted.



311. section 135 and 135a.



312. in the third part, the following new part four, including notes

footnote No. 67 and 68 as follows:



"PART FOUR



THE INFRACTIONS AND ADMINISTRATIVE DELICTS



§ 135



(1) a natural person has committed the offence on the territory of the Czech tax

the Republic takes tobacco products that are not marked with a valid

tobacco sticker.



(2) for the offence referred to in paragraph 1 may be fine to 150 USD.



section 135a



(1) Legal or natural person established by the administrative

tort by



and in the manner specified in the harbinger) section 114 tobacco products tobacco

stickers,



(b)) to the marking of tobacco products the tobacco tax stickers

the territory of the Czech Republic in a tax warehouse or other tax

warehouse, than for which they were taken,



(c)) shall apply to the labelling of tobacco products tobacco labels, on which

are printed information inadequate the actual content of the unit

packaging, on which the tobacco is placed, sticker



(d)) apply stickers of tobacco contrary to the provisions governing the

the obligation to place a sticker on the unit packaging of tobacco and under

the transparent cover, if this is used so that when you open the

unit package has been damaged,



e) passes the other tobacco labels,



(f)) or if it does not remove the stickers from the tobacco responsible for customs

the authority, if this obligation has



g) sells tobacco labels contrary to § 118 paragraph. 7,



(h)) does not register the adopted, used and returned by the tobacco stamps

and maintain records and documents within the time limit laid down by law,



I) fail to make an inventory of tobacco stamps referred to in the decision of the authorized

the Customs Office,



(j)) return tobacco labels of the old pattern within the time limit set out in section 122

paragraph. 4, or



to return unused tobacco labels) within the period specified in section 122, paragraph.

6.



(2) for the administrative offence referred to in paragraph 1 are imposed to



and 50 0000 0000 Czk), with respect to the administrative offence referred to in paragraph 1 (b). and)



b) 5 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (b))

(g)),



(c)) 2 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (h)),



(d)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). I) to

k).



§ 135b



(1) Legal or natural person established by the administrative

tort by



and store unmarked tobacco products) on the fiscal territory of the Czech Republic

in quantities of more than 500 000 pieces of cigarettes, cigars or cigarillos

or in quantities of more than 500 kilograms of tobacco,



(b)) shall be entered into free tax circulation, takes or transported to the tax territory

The Czech Republic tobacco products that are not in a closed unit

packaging (section 107, paragraph 4),



(c) selling to the final consumer) cigarettes at a price higher or lower than the

the price for the final consumer is referred to on the label of tobacco, or

will provide the end consumer of the discount prices for the final consumer

(sections 110 and 112)



(d) selling to the final consumer) cigarettes, to which is added or

a different course, for a total price differs from the price for the final

consumers listed on the label of tobacco or binds the sale of cigarettes

to the final consumer in the sale of other objects,



(e)) will make tobacco products subject to a lottery or similar betting games,



(f)) in a timely manner to the Customs Office has not notified the importation of tobacco products within the

business activities referred to in section 108, paragraph. 1,



g) improperly stored or sold unmarked tobacco products on the

the tax territory of the Czech Republic,



h) sells tobacco products otherwise than in the closed unit packaging

pursuant to section 107, paragraph. 6, or



I) consumes cigarettes purchased at a price lower than the price for

the final consumer referred to on the label of tobacco.



(2) a legal person committing the rule of tort that buys

cigarettes at a price lower than the price for the final consumer is referred to

on the label of tobacco, although the sale of cigarettes is not subject to its

activity.



(3) for the administrative offence is imposed in the



10 0000 0000 Czk), with respect to the administrative offence referred to in paragraph 1 (b). and)



(b) 2 0000 0000 Czk), with respect to the administrative offence referred to in paragraph 1 (b). (b))

(f)),



(c)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (g)),



(d)) 100 000 CZK in the case of an administrative offence referred to in paragraph 1 (b). I) and

paragraph 2,



e) 50 000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (h)).



section 135 c



(1) a natural person has committed an offence that violates a ban on the sale of

spirits and tobacco products under section 133. For this offence can be saved

a fine of up to Czk 1 0000 0000.



(2) Legal or entrepreneurial natural person who violates a prohibition

sales of spirits and tobacco products pursuant to section 133, saves the fine to 1

0000 0000 Czk.



§ 135d



Forfeiture and prevents backed tobacco or spirits



(1) the administrative authority competent to discuss the administrative tort saves

forfeiture of unmarked tobacco products secured when checking

under section 115 or tobacco or spirits secured when

inspection under section 134, if



and belongs to the offender misconduct) and



(b)) have been used to commit misconduct or intended.



(2) if it has not been saved, the confiscation of the goods referred to in paragraph 1, shall decide

to prevent them, if



and belongs to the offender which) cannot be prosecuted, under the administrative tort



(b)) do not belong to the perpetrators of the misconduct or does not belong to him completely, or



(c)), the owner is not known,



and their putting into circulation would, taking into account their number could

be caused by injury to the economic interests of the State are protected by this law.



(3) the offender misconduct, imposed confiscation of, or

the person with whom they were seized tobacco products spirits or secured,

saves the State of the obligation to replace the costs associated with the management and destruction

forfeited or seized tobacco or spirits.



(4) against a decision to prevent things and on the obligation to replace State

the costs associated with the Administration and the destruction of the seized tobacco products or

spirit drinks shall be no appeal.



(5) the owner of the forfeited or seized tobacco products or

spirit drinks becoming a State. The Customs Office seized tobacco forfeited or

products or spirits. On the destruction of the three members of the Commission shall supervise the

to be determined by the Director of the Office of the staff of the Office.



(6) if they are not secured by a tobacco or spirits declared

forfeited or seized must be returned without undue delay,

who no doubt are, otherwise, who have been secured.



section 135e



Common provisions



(1) a legal person under the administrative tort does not match, if he proves that

made every effort, that it was possible to require that the infringement of the

a legal obligation.



(2) in determining the acreage of the fine legal person shall take into account the seriousness of the

the administrative tort, in particular to the way a criminal offence and its consequences, and

the circumstances under which it was committed.



(3) liability of legal persons for the administrative offence shall cease, if the

the administrative authority about him has commenced proceedings to 1 year from the date on which it

learned, but not later than 6 years after the date when it was committed.



(4) administrative offences under section 135, section 135a of paragraph 1. 1 (a). and paragraph), § 135b.

1 (a). and (e))), g) to (i)) and § 135b paragraph. 2 in the first degree

discuss the authorities referred to in section 115, paragraph. 1. the administrative offences pursuant to section

135 c in the first instance are heard by the authorities referred to in section 134, paragraph. 1.

The competent authority is to consider that infringement of the obligation or prohibition

It finds first. Administrative offenses under section 135a of paragraph 1. 1 (a). (b)) to)

and § 135b paragraph. 1 (a). (f)) only by the Customs authorities.



(5) The liability for the acts, which took place in the business of physical

^ 67 persons) or in direct connection with the applicable provisions of the Act

on the liability of legal persons and sanctions.



(6) the financial penalty is payable within 30 days from the date when the power came

the decision, in which it was stored. Fines collected by the authority which is saved.

The fine enforced by the Customs Office. Income from fines is the income of the State budget.

Decision on the imposition of fines can be done within five years after the expiry of the period

intended for its payment.



(7) in order to ensure the enforcement of fines imposed by another authority than Customs Office

is this another body shall send the decision on the imposition of Customs Office

fines enforceable, if the fine has been paid in time or

in the correct amount.



(8) When the collection and recovery of fines imposed shall be treated in accordance with

special legal regulation ^ 68), which governs the administration of taxes and

the fees.
67) § 2 (2). 2 of the commercial code.



68) Act No. 337/1992 Coll., on administration of taxes and fees, in the text of the

amended. ".



The fourth part is referred to as part of the fifth.



313. In § 139 paragraph. 1 the words "§ 21. 9 "shall be replaced by the words" section 21

paragraph. 3 and 12 ".



314. In section 139, the following paragraph 3 is added:



"(3) the Ministry of industry and trade shall issue the implementing decree to

the provisions of § 49 paragraph. 13. ".



Article II



Transitional provisions



1. A special permit issued under section 13 and 60 of the Act No. 353/2003 SB., in the

the texts of the effective to date of the entry into force of this Act, shall remain in

valid for the period specified in the special permit or until the date of their

the demise or their withdrawal, and the date of the entry into force of this Act

replaced by the authorisation to purchase liquefied petroleum gas referred to in

free tax circulation according to section 60a of the Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act.



2. A legal person that store mineral oil or alcohol free

from the tax as part of the State material reserves, is required to these products

date of entry into force of this law include the conditional mode

exemption from taxes. If you do so, this shall be deemed the date of these

products for those into free tax circulation.



3. Heavy fuel oil under the nomenclature codes 2710 19 51 to 2710

19 69, which have been in the 26 March. May 2004, subject to tax under section 45

paragraph. 1 (a). (b)) of the Act No. 353/2003 SB., as amended, effective the day of acquisition

the effectiveness of this law, shall be exempt from tax, if the legal

or natural person specified in § 56 paragraph. 1 of law no 353/2003 SB., in the

the texts of the effective to date of the entry into force of this law, the deal for the price

containing the tax in the amount of Czk 8 150/1000 l or 9 950 EUR/1000 l and if

These persons were used for the production of heat from 1. May 2004

until 31 December 2006. in May 2005. The Office of the tax returns of these persons on request

containing the particulars referred to in § 56 paragraph. 7 of law no 353/2003 SB., in the

the texts of the effective date of the entry into force of this Act, to have been filed

no later than 30 June 2005. November 2005.



4. Legal or natural person, that the date of entry into force of this

the law has purchased or produced mineral oils, which have been the subject of

the excise tax under section 45, paragraph. 3 (b). (d)) of the Act No. 353/2003 SB., in the

the texts of the effective to date of the entry into force of this law, for a price that includes

tax or consumption for heat production led a tax of 11

980 CZK/1 000 l or 11 840 CZK per 1000 l and that the purchased or

manufactured mineral oils consumed or consumed for heat production

within 6 months following the date of entry into force of this law, the

entitled to a refund in the amount of tax referred to in § 56 paragraph. 6 Act No 353/2003

Coll., as amended, effective from the date of entry into force of this Act. Shall be entitled to

refund must be made in the manner specified in § 56 paragraph. 10 and

proved the documents pursuant to § 56 paragraph. 7 of law no 353/2003 SB., as amended by

effective from the date of entry into force of this Act.



5. Quiet wine (§ 93 par. 3) referred to free tax circulation, which

It was placed in a tax warehouse in accordance with section 19, paragraph. 5 of law no 353/2003

Coll., as amended, effective the date of the entry into force of this law, shall indicate the

in the scheme of conditional exemption from tax on the date of entry into force of this

the law.



PART THE SECOND



Amendment to Act No. 265/1991 Coll., on the scope of the authorities of the Czech Republic in

area prices



Article. (III)



In section 2d of the Act No 265/1991 Coll., on the scope of the authorities of the Czech Republic in

pricing, in the wording of Act No 354/2003 Coll., in the introductory part of

the words "provisions of Kutná Hora" shall be replaced by "Cologne".



PART THE THIRD



Amendment to Act No. 338/1992 Coll., on real estate tax



Article IV



In section 3 of the Act No. 338/1992 Coll., on the estate tax, as amended by Act No.

315/1993 Coll., Act No. 242/1994 Coll., Act No. 65/2000 Coll., Act No.

492/2000 Coll., Act No. 669/2004 Coll. and Act No. 179/2005 Coll.,

paragraph 2, the following paragraph 3 is added:



"(3) if the owner agrees to a plot of land with the lessee, the lessee is

the land required to in tax periods from 2005 to 2007, including progress

in accordance with the provisions of section 3 (3). 2 in the version effective until 31 December 2006. 12.2004; in

such a case, the tenant of the land deemed the taxpayer tax

plot of land with all the rights and obligations associated with it. This agreement

the lessee shall substantiate the tax within the time limit for the submission of tax

a confession. For the tax year 2005 must do so within a period of 150

days from the effective date of this paragraph. ".



Paragraphs 3 and 4 shall become paragraphs 4 and 5.



PART THE FOURTH



The amendment of Act No. 235/2004 Coll., on value added tax



Article. In



section 58 of the Act No. 235/2004 Coll., on value added tax, amended by law

No 635/2004 Coll., including footnotes, No 45 and 46:



"§ 58



Medical services and goods



(1) the health services for the purposes of this Act, means the services

health care and related services provided by the authorized

operators ^ 45) patients and persons, such care is intended, as defined

the Act on public health insurance ^ 46). For medical services

not be regarded as taxable transactions carried out by the optics of the eye.



(2) the tax is exempted supplies of goods, which is consumed in the

health services referred to in paragraph 1. Since the tax is exempt delivery

human blood and its components, human organs, tissues and breast milk.

Tax relief is also the supply of dental products that are

medical devices in accordance with special legislation,

dental laboratories including the repair of such goods. The exemption is not

exempt the supply or sale of medicines, foodstuffs for particular nutritional uses and

medical devices to medical prescription without prescription

the prescription. Tax relief is also the provision of transport services

sick or injured persons to authorized persons for the use of funds

for transport for this purpose, specially designed or modified.



(3) the tax shall be exempt From health insurance according to the law on public

health insurance ^ 46).



45) Law No 548/1991 Coll., amending and supplementing Act No. 20/1966

Coll., concerning the health care of the people, as amended by Act No. 161/1993 Coll., Act No.

160/1992 Coll., on health care in non-State health establishments,

in the wording of later regulations.



46) Act No. 48/1997 Coll., on public health insurance and amending and

addition of related laws, as amended

regulations. ".



PART THE FIFTH



Amendment to Act No. 586/1992 Coll., on income tax



Article VI



In section 35a, paragraph. 2 Act No. 586/1992 Coll., on income taxes, as amended by

Act No. 35/1993 Coll., the Act No. 96/1993 Coll., Act No. 156/1993 Coll.,

Act No. 196/1993 Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll.,

Act No. 85/1994 Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll.

Law No 32/1995 Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll.,

Act No. 149/1995 Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll.,

Act No. 18/1997 Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll.,

Act No. 210/1997 Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll.

Act No. 148/1998 Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll.

Law No 63/1999 Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll.

Act No. 167/1999 Coll., Act No. 222/1999 Coll., the finding of the Constitutional Court

declared under the No 3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000

Coll., Act No. 72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000

Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000

Coll., Act No. 340/2000 Coll., Act No. 492/2000 Coll., Act No. 117/2001

Coll., Act No. 120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001

Coll., Act No. 483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002

Coll., Act No. 198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002

Coll., Act No. 308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003

Coll., Act No. 362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004

Coll., Act No. 46/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004

Coll., Act No. 280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004

Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004

Coll., Act No. 669/2004 Coll., Act No. 676/2004 Coll. and Act No.

179/2005 Coll., on the end of the paragraph be replaced by dot comma and the following

subparagraph (f)), which read:



"(f)) of the taxpayer, which was provided by a specific legal

^ Regulation 67) more promises of investment incentives, can apply a discount on

tax for the tax period only by one of these promises.

If the tax rebate under the later provided the promise, not for

all of the following tax period the discount on the tax according to the previously

issued commitments. ".



Article. (VII)



From the income tax of legal persons is exempt from the support of the wine

the Fund granted starting with 1. in January 2004, on the acquisition of or the technical

evaluation of material property, only if the aid

at the same time reduced the entry price.



PART SIX



The amendment to Act No 634/2004 Coll., on administrative fees



Article. (VIII)



Annex schedule of Act No 634/2004 Coll., on administrative fees,
amended as follows:



1. In item 1 in the provisions "of the Subject of the charge is not" point 1, the words

"the request for authorisation referred to in point 1 of the relief (g))" shall be replaced by the words

"the requests referred to in point 1 (c)), and (g))."



2. In item 1 in the provisions of the "Notes" section 1, in the last sentence for the

the words "State budget", the words "State funds".



3. the provisions in item 1 in the "notes" section 2: "2. the fees referred to in

section 1 of this item will be selected for each tax, tax application

the body concerned, and for each tax entity, if one application more

tax entities. The fee is collected only once, in the case of the tax on the

the common subject of taxation (e.g. real estate tax). ".



PART SEVEN



Amendment to Act No. 526/1990 Coll., on prices



Article. (IX)



In section 15, paragraph. 2 Act No. 526/1990 Coll., on prices, as amended by Act No.

354/2003 Coll., the dot at the end of subparagraph (b) shall be replaced by a comma and the following)

(c)), which read:



"(c)) for tobacco products violate obligations imposed by special law

^ Regulation 10a). ".



PART EIGHT



The amendment of Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations



Article. X



Act No. 219/2000 Coll., on the Czech Republic and its manners

in legal relations, as amended by Act No. 492/2000 SB., no. 229/2001 Coll.

Act No. 320/2001 Coll., Act No. 501/2001 Coll., Act No. 202/2002 Sb.

Act No. 280/2002 Coll., Act No. 88/2003 Coll., Act No. 356/2003 Coll.,

Act No. 480/2003 Coll., Act No. 41/2004 Coll. and Act No. 218/2004 Coll.

is amended as follows:



1. In section 11 (1). 1, letter a) including footnote No 8, 8a, 8b, and

8 c:



") with the property that, in connection with the violation of the customs legislation

or on the basis of these regulations passed State ^ 8), with a sunken or

confiscated goods, which are subject to excise duty ^ 8a), and also with the

means of transport, which fell or were zabrány in connection with the

the violation of the legislation governing the administration of excise duties ^ 8b)

the responsibility of the Customs authorities ^ 8 c),



8) Act No. 13/1993 Coll., the Customs Act, as amended.



8A) of section 135d of Act No. 353/2003 SB., on the excise tax, as amended by

amended.



8B) section 42 of the Act No. 353/2003 SB., as amended.



8 c) Law No 185/2004 Coll., the customs administration of the Czech Republic, as amended by

amended. ".



2. In section 11 (1). 1 (c)), including footnotes 10 and 10a

repealed.



Existing subparagraph (d)) to (f)) are renumbered as paragraphs (c) to (e)).)



PART NINE



FOR THE PUBLICATION OF THE FULL TEXT OF THE ACT



Article. XI



The Prime Minister is hereby empowered to make in the collection of laws, promulgated the full text

Act No. 353/2003 SB., on excise duties, as derived from the laws of the

changing.



PART TEN



The EFFECTIVENESS of the



Article. XII



1. This law shall enter into force on 1 January 2005. in July 2005, with the exception of the



and the provisions of section 117), which shall take effect on 1 January 2005. October 2005,



(b) the provisions of point 263), which shall take effect on 1 January 2005. April 2006,



(c) the provisions of point 151), 162 and 186, which shall take effect on 1 January 2005.

January 2007,



(d)) part three of the article. IV, part of the fourth article. In the fifth, part of the article. VI, section

the sixth article. (VIII) which shall take effect on the date of its publication.



2. § 104 paragraph. 1 of the law on excise duties, in the text of the article. I, point 262

of this law, shall expire on 31 December 2002. March 2006.



Zaorálek in r.



Klaus r.



Paroubek in r.