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.