157/2015 Sb.
LAW
of 18 July 2003. June 2015,
amending the Act No. 353/2003 SB., on the excise tax, as amended by
amended, and Act No. 311/2006 Coll., on fuels and
petrol stations of fuel and amending some related
laws, as amended
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
The amendment to the law 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., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 310/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.
95/2011 Coll., Act No. 221/2011 Coll., Act No. 420/2011 Coll., Act No.
457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2012 Coll., Act No.
407/2012 Coll., Act No. 500/2012 Coll., Act No. 308/2013 Coll., legal
the measure the Senate no 344/2013 Coll., Act No. 201/2014 Coll. and Act No.
331/2014 Sb, is hereby amended as follows:
1. In article 1 (1). 1 (a). and after the words ") (hereinafter referred to as" selected articles ")"
the words "and raw tobacco".
2. In article 1 (1). 1 (a). (d)), the word "and" shall be replaced by a comma.
3. In section 1, at the end of paragraph 1, the period shall be replaced by "and" and the following
(f)), which read:
"(f)) treatment of the raw tobacco market.".
4. In section 1 (1). 2 (a). (d)), the word "and" shall be replaced by a comma.
5. In section 1, at the end of paragraph 2, the period shall be replaced by "and" and the following
(f)), which read:
"(f)) tax on raw tobacco. '.
6. In section 1 (1). 3 (b). (b)) for the word "products", the words "and the
raw tobacco "and at the end of the text of subparagraph (b)), the following words"
the exception of the control of the administrative code of Russia ".
7. In article 59, paragraph. 8 (a). (b)), the words "certified ^ 45) and are equipped with
appropriate certified ^ 45) "shall be replaced by the words" fitted with a suitable "and at the end of
the text of subparagraph (b)), the following words ", which meets the requirements of the law
governing Metrology ".
Footnote No. 45 is repealed.
8. In section 59 paragraph 11 is added:
"(11) the condition referred to in paragraph 8 (a). (b)) may not be met when
the exclusive handling of mineral oils as referred to in section 45, paragraph. 1 (a).
(c)) or e) to (g)) in tax warehouses, which are equipped with the appropriate
measuring device for measuring weight when receiving and delivery according to the
the requirements of the law governing metrology. ".
9. In section 59, the following paragraph 12 to 15:
(12) the condition referred to in paragraph 8 (a). (b)) may not be met in the tax
inventory of mineral oils, which is equipped with a
and measuring device for measuring)
1. the weight of the mineral oil in the intake and delivery according to the requirements
the law relating to weights and measures, or
2. the volume and temperature of the mineral oils when receiving and delivery according to the
the requirements of the law governing metrology and
(b) the laboratory operated by the operator) the tax warehouse with the necessary
gauges for measuring the specific weight of the samples according to the requirements of the law
governing metrology, which performs sampling and measurement unit
the weight of the mineral oils as activity in the scope of accreditation granted by the
According to the law governing the technical requirements on products.
(13) the condition referred to in paragraph 12 (a). (b)) shall not be deemed to be fulfilled,
If not, at least once per calendar quarter certified the system
sampling and treatment of samples fulfils the requirements. This
the certificate can be done only by the person who holds the
accreditation in the field of inspection activities, sampling and
laboratory examination of the fuel under the law governing the
requirements for the accreditation, is impeachable and bezdlužná. The fulfilment of these
the conditions of the General Directorate of customs, shall decide on the basis of the request, the
that person shall be accompanied by documents proving compliance with these conditions. A list of the
authorized persons shall be published by the Directorate-General of customs duties in the manner
enabling remote access. If the beneficiary ceases to comply with the
any of these conditions, the General Directorate of Customs decides that
It is not a qualified person.
(14) the condition referred to in paragraph 8 (a). (c)) may not be met
and the storage of mineral oils) in the area of the airport, or
(b)) in the case of Ethylbenzene, which is a separate tax on stock.
(15) the conditions referred to in paragraph 8 (a). and (c))) may not be met in
the tax warehouse § 19 paragraph. 2 (a). and)
and) the production capacity is at least 200 000 litres of mineral oils for
calendar month and
(b)) 24-hour production equipment production is connected to the produktovod,
that is the
1. equipped with an appropriate measuring device for measuring the quantity of mineral
oils, their density and temperature upon receipt and delivery, which
meets the requirements of the law governing weights and measures, and
2. the part of the tax warehouse. ".
10. In the third with his head in the following title VI, including the
Title:
' TITLE VI
THE TAX ON THE RAW TOBACCO
§ 131a
Tax payer of the raw tobacco
(1) the payer of taxes of raw tobacco is a person
and that the raw tobacco used) for any purpose other than for the
1. production of tobacco products,
2. delivery of raw tobacco for the manufacture of tobacco products, or
3. delivery to another Member State or third country, or
(b)) that was detected in the raw tobacco, which did not show
1. the origin of the raw tobacco
2. purpose of use of raw tobacco, or
3. identification of the person that has been or is to be raw tobacco delivered.
(2) the payer of taxes of raw tobacco is not a research organisation in accordance with
legislation relating to the promotion of research, experimental development
and innovation or public high school that used raw tobacco for
research or scientific purposes.
(3) the tax payer of raw tobacco is obliged to submit an application to the
registration within 7 days from the date on which he became liable.
section 131b
The subject of raw tobacco
(1) the subject of raw tobacco is tobacco.
(2) raw tobacco for the purposes of this Act, means the
and naturally or artificially dried) or non-dried, fermented or
not fermented, expanded or neexpandovaný sheet of plants of the genus
tobacco, or any other part thereof; the leaves can be whole, partially or totally
vyžilované,
b) residues from the leaves or other parts of plants of the genus Nicotiana, which
1. arise when processing these sheets or other parts of plants,
the handling of these leaves, or other parts of plants, or in the manufacture of
tobacco products and
2. they are not adjusted for sale to the final consumer,
c) reconstituted tobacco produced by combining finely minced tobacco,
the rest of the tobacco or tobacco dust, which is not adjusted for the sale of
to the final consumer.
§ 131c
The emergence of the tax obligations of the raw tobacco
The tax liability is incurred on the date of
and raw tobacco for) the use of any purpose other than for the
1. production of tobacco products,
2. delivery of raw tobacco for the manufacture of tobacco products
3. delivery to another Member State or third country, or
(b)) findings of raw tobacco, for which
1. in the absence of the origin of the raw tobacco
2. in the absence of the purpose of the use of raw tobacco, or
3. identification of the person has not been established, or to be raw
the tobacco delivered.
§ 131d
The tax base of the raw tobacco
The taxable amount of the raw tobacco is the quantities of raw tobacco, expressed
in kilograms.
§ 131e
Rate and tax calculation of raw tobacco
(1) tax rate of raw tobacco shall be at the rate of excise
taxes from tobacco smoking.
(2) raw tobacco tax is calculated as the product of the taxable amount and rates
taxes of raw tobacco.
§ 131f
Tax period
Taxation period is the calendar month.
§ 131g
Tax returns and additional tax return to the tax on raw tobacco
(1) the tax payer of raw tobacco is obliged to file a tax return.
(2) Additional tax return to the tax is lower, than the last known tax,
It is not permissible to submit after the expiry of 6 months from the beginning of the time limit for
determination of tax. ".
11. In paragraph 134 m. 1 (a). (e)) the introductory part of the provisions, the word "grease"
replaced by the word "mineral".
12. In section paragraph 134v. 2 the provisions of the introductory part, the words "or coloring
selected "shall be replaced by" some of the other ".
13. In section 134zb paragraph. 3 the word "d)" shall be replaced by "c").
14. In section 134zf paragraph. 1 at the end of the text of subparagraph (c)), the words
"rounded up or down to whole litres at a temperature of 15 ° c".
15. In section 134zf paragraph. 1 (d)):
"(d)) the data about
1. whether a special mineral oil značkován,
2. for what purpose a special mineral oil will be consumed or
the identification of the person, which will be a special mineral oil is sold or
otherwise converted. ".
16. In section 134zf paragraph. 2 the words "anticipated volume" shall be replaced by the words
"the forecast quantity rounded up to whole litres at a temperature of 15 ° c".
17. In section 134zf paragraph. 3 at the end of the text of subparagraph (a), the words "and)
the indication of whether this special mineral oil značkován ".
18. In section 134zf paragraph. 4 (b). and the word "), after hours of", the words "and
at the same time not more than 72 hours. "
19. As part of the seventh part shall be inserted after the eighth, which including the title:
"PART EIGHT
SOME OF THE PROVISIONS ON THE TREATMENT OF RAW TOBACCO
TITLE I OF THE
STORAGE OF RAW TOBACCO FOR THE PURPOSE OTHER THAN FOR THE PRODUCTION OF TOBACCO
PRODUCTS
§ 134zh
The person holding the raw tobacco
(1) a person holding the raw tobacco for the purposes of this Act, means the
the person who stored raw tobacco for a purpose other than for the manufacture of
tobacco products.
(2) the person holding the raw tobacco is not
and) research organization under the law governing support
research, experimental development and innovation,
(b)) public high school.
§ 134zi
Registration management
(1) the person holding the raw tobacco shall, before the start of their
activities to register with the tax authorities.
(2) the application for registration shall be filed electronically.
§ 134zj
Conditions of registration
(1) the terms and conditions of registration are
and permission to operate business allowing) the performance of the activities of the person
Storing raw tobacco
(b)) the reliability,
(c)) the debt,
(d)), the fact that the person holding the raw tobacco has not been ratified by the prohibition
activities hinder the performance of its activities,
(e)), the fact that the person holding the raw tobacco is not in liquidation or in
bankruptcy, and
(f) the provision of deposit.)
(2) the conditions of reliability and indebtedness must comply with the
and the person storing the raw tobacco),
(b)) in case the person storing the raw tobacco is a legal person,
also, the natural person who is a statutory body or a member of the
the statutory authority of the person holding the raw tobacco, or exercises
the activity of the statutory body or a member of the statutory body of the person
Storing raw tobacco, and
(c) the representative person), responsible handling of raw tobacco.
(3) a condition of the granting of bail must meet only the person holding the
raw tobacco, which is not liable to pay the tax on tobacco products.
(4) the registration criteria must be met for the entire period of the registration.
§ 134zk
Deposit
(1) the person holding the raw tobacco is required to provide the bail in the amount of
20 0000 0000 Czk.
(2) the deposit shall be granted
and amounts to a special composition) administrator account that tax deposit must
be on this account all the time of the registration of the person holding the raw
tobacco, or
(b)) a bank guarantee, which was adopted by the tax authorities, in order to ensure
arrears, which are recorded by the tax authorities or other authorities
the public authority to the fourth day of the date of cancellation or demise of the registration
the person holding the raw tobacco.
(3) a bank guarantee must be granted for a specified period, which shall not
be shorter than 2 years.
§ 134zl
The request for a reduction of the deposit
(1) the person holding the raw tobacco, which fulfils the conditions for the reduction of
the deposit, it is entitled to request a reduction in bail.
(2) the request for a reduction of the deposit is the person holding the raw tobacco shall
also the data
and of the structure of ownership and) about which the person exercised significant influence
on the control of the person holding the raw tobacco
(b)) needed for the assessment of compliance with the conditions for a reduction in bail.
(3) if the request for a reduction of the deposit is rejected, the person holding the
raw tobacco to request a reduction in bail as soon as possible after the expiry of 3 months
from the date of negative decision has legal power.
§ 134zm
The conditions for a reduction of the deposit
(1) the conditions for the reduction of the deposit are
the registration of the person holding the) raw tobacco
(b)) economic stability and
(c) persons performing reliability) a significant influence on the management of people
Storing raw tobacco.
(2) the condition referred to in paragraph 1 (b). and must be revised continuously)
After a period of at least 3 consecutive years immediately preceding the
the date of filing of the application for a reduction in bail.
(3) the conditions for the reduction of the deposit must be met throughout the period of this
the reduction.
§ 134zn
The reduction of the deposit
(1) the tax administrator on request of the person holding the raw tobacco will reduce the bail to
10 0000 0000 Czk, if this person meets the conditions for a reduction in bail. In
otherwise, the tax administrator shall reject the request for a reduction in bail.
(2) if there is a reduction of the deposit, the amount of which was
bail reduced, přeplatkem of the person holding the raw tobacco. If it is as follows
the resulting overpayment vratitelným přeplatkem, return it to the tax administrator person
Storing raw tobacco within 15 days from the date of a final reduction in the deposit.
(3) in addition to the existing bank guarantee, which is reduced by the Bank
guarantee to ensure the arrears, the tax administrator may adopt as soon as possible from the
the date of a final reduction in the deposit.
§ 134zo
Notification obligation of the person holding the raw tobacco with reduced bond
(1) the person holding the raw tobacco, which was reduced security deposit, is required to
tax administrators to notify the change to the data on the structure of ownership and change of data on
which the person exercising significant influence on the management of this person
Storing raw tobacco, within 5 working days from this change.
(2) the person holding the raw tobacco, which was reduced security deposit, is required to
the time limit for the submission of the tax return to report the income tax administrator
the tax information needed for the assessment of economic stability; This does not apply,
If, within 1 month from the communication of these data when applying for
the reduction of the deposit.
(3) the person holding the raw tobacco in connection with the reduction of the deposit
may not indicate information that is available to the tax administrator, or whose
the tax administrator may change in an automated way to determine from the registers and the
the records, which has set up an automated access.
(4) the tax administrator shall publish, in a manner enabling remote access circuit
data
and) required for the assessment of compliance with the conditions for a reduction in bail, which
is the person holding the raw tobacco shall be obliged to communicate to the tax administrators,
(b)) in accordance with paragraph 3.
§ 134zp
The abolition of the reduction of the deposit on a proposal from the
(1) the tax administrator shall cancel the bail reduction at the suggestion of the person holding the raw
tobacco, which was the bail reduced.
(2) the decision on the abolition of the reduction of the deposit the tax administrator shall issue until after
the person holding the raw tobacco provides bail in the amount of 20 0000 0000 Czk.
§ 134zq
The abolition of the reduction in bail ex officio
(1) where a tax, that do not meet the conditions for the reduction of
the deposit, require the person holding the raw tobacco, which was reduced to a security deposit,
their compliance with the time limit laid down by the tax, if the nature of the
the conditions of this meet and there is no danger of conceding the delay.
(2) the tax administrator shall cancel the bail reduction, if
and the person storing the raw tobacco) to challenge the tax administrator locks in the
the prescribed period, that the conditions for a reduction of the deposit, or
(b)) are not eligible for a reduction in bail, to which the administrator
the person holding the raw tobacco tax does.
(3) the person holding the raw tobacco is obliged, within 20 days of notification
the decision on the abolition of the reduction in bail ex officio give bail in the
the amount of 20 0000 0000 Czk.
(4) if the cancelled the bail reduction, ex officio, a person may
Storing raw tobacco to request a reduction in bail as soon as possible after
the expiry of 1 year from the date when the decision on the abolition of the reduction of the deposit has
legal power.
§ 134zr
The use of bail
(1) if there is a cancellation or termination of the registration of the person
Storing raw tobacco, the composite amount of přeplatkem persons
Storing raw tobacco. If the resulting overpayment vratitelným
přeplatkem, return it to the tax administrator to the person holding the raw tobacco to 90
days from the date of the final cancellation of the registration of the person or the demise of the
Storing raw tobacco.
(2) the time limit referred to in paragraph 1 is not running during the time when the tax or
another public authority proceedings,
and) whose result can be the decision on determination of tax, fee, or
another similar financial and
(b)), which was launched within 90 days from the date of final withdrawal or
the demise of the registration of the person holding the raw tobacco.
(3) if the cancellation or termination of the registration of the person holding the
raw tobacco, the tax administrator shall invite the issuer bank guarantees to cover
arrears accounted for the fourth day after the date of cancellation or demise
the registration of the person holding the raw tobacco for
and the tax administrator, or)
(b)) of another public authority, that its payment of the tax administrator
asked.
(4) the tax administrator shall invite the bank guarantee issuer as soon as possible after 90 days,
not later than 5 months after the date of cancellation or demise of the registration
the person holding the raw tobacco.
(5) the issuer of a bank guarantee is required to pay the amount within 15 days from the date of
the date of receipt of the request.
§ 134zs
The decision on the registration of
(1) if the person holding the raw tobacco, the conditions of registration, the administrator
tax registers it. In her decision on the registration of the tax administrator shall allocate
the registration number for the purposes of the storage of raw tobacco.
(2) the person holding the raw tobacco is registered the fifth day
following the effectiveness of the decision on registration up to the effectiveness of the
the decision on the cancellation of registration or to the demise of the registration.
§ 134zt
Cancellation of registration on a proposal from the
The tax administrator shall cancel the registration on the proposal of the person holding the raw tobacco.
§ 134zu
Cancellation of the registration of the ex officio
(1) where a tax administrator, that the conditions are not fulfilled, the registration,
require the person holding the raw tobacco to meet them in the tax administrator
the time limit, if the nature of these conditions, this meeting acknowledges and
There is no risk of default.
(2) the tax administrator shall cancel the registration if
and the person storing the raw tobacco) to challenge the tax administrator locks in the
the prescribed period, that the conditions of registration,
(b) the conditions of registration are not met), to which the tax administrator
the person holding the raw tobacco does,
(c)) the person holding the raw tobacco for 12 consecutive
calendar months does not do its work, or
(d)) the person holding the raw tobacco violates their obligations relating to the
storage of raw tobacco, and even the imposition of fines does not lead to the remedy.
(3) If a registration has been cancelled ex officio, the person holding the
raw tobacco to apply to register as soon as possible after the expiration of 2 years
the date when the decision on the cancellation of registration has acquired the power to
If you are not on the cancellation of registration referred to in paragraph 2 (a). (c)).
§ 134zv
Termination of registration
(1) the Registration of the person holding the raw tobacco shall lapse 5 months prior to the date
the expiry of the period for which it was provided a bank guarantee, which is
bailouts.
(2) the Register referred to in paragraph 1, if it is not terminated
and the time at which) was granted a bank guarantee, extended at least
about 2 years ago,
(b)) granted the new bank guarantee, which immediately follows the
the previous bank guarantee and which was adopted by the tax administrator,
(c)) consists of the deposit amount to the special administrator account, or
(d) the composition of the amount of the security deposit provided) to the special account and the tax administrator
a bank guarantee.
§ 134zw
Information duty tax administrator
The tax administrator shall inform the issuer bank guarantee on the abolition or demise
the registration of the person holding the raw tobacco.
§ 134zx
Register of the persons skladujících raw tobacco
(1) the General Directorate of customs maintain a register of persons skladujících raw
tobacco, which gathers the data necessary for the verification of the performance of
the responsibilities associated with the storage of raw tobacco.
(2) the Directorate-General of duties exposes the way enabling the remote
to access this information from the registry of persons skladujících raw tobacco:
and the business name or name),
(b)) headquarters,
(c) the location of the organizational components of the business), the race of the person in the foreign
The Czech Republic, if established,
(d)), tax identification number,
(e)), the registration number for the purposes of the storage of raw tobacco
(f) the date of registration),
(g) the cancellation or dissolution) the day of registration,
(h)) an indication of whether the registration
1. the draft was abolished,
2. has been cancelled ex officio or
3. be allowed to lapse,
I) change published data from the registry of persons skladujících raw tobacco
and the date of this change.
(3) the Directorate-General of customs duties shall publish the date of registration of the person holding the
raw tobacco not later than the date of registration.
(4) the register of the persons skladujících raw tobacco contains the information referred to in
paragraph 1 and, in the event that the registration has been cancelled or lapse; data
referred to in paragraph 2 shall be made public after a period of 5 years from the date of revocation or
the demise of the registration.
§ 134zy
Registration of raw tobacco
(1) the person holding the raw tobacco is obliged to keep records electronically
raw tobacco in the format and structure laid down by the tax
in a manner enabling remote access.
(2) the person holding the raw tobacco shall keep a register of
raw tobacco and the documents on the basis of the entries in the register were
carried out, over a period of 10 years from the end of the calendar year in which they were
These documents are drawn up.
TITLE II
COMMON PROVISIONS ON THE TREATMENT OF RAW TOBACCO
§ 134zz
Restrictions on disposal of raw tobacco
(1) raw tobacco is stored for any purpose other than the manufacture of
tobacco products, must not store the person other than the registered person
Storing raw tobacco.
(2) raw tobacco, which is treated for any purpose other than for the manufacture of
tobacco products, must be further processed or edited.
(3) restrictions on the handling of raw tobacco in accordance with paragraphs 1 and 2 shall
not apply to the handling of raw tobacco, which is used for
research or scientific research organisation in accordance with the legal
rules relating to the promotion of research, experimental development and
innovation or public high school.
§ 134zza
The obligation of notification in the case of adoption or send the raw tobacco
(1) the person holding the raw tobacco from the tax warehouse operator
tobacco products are required to notify the tax administration the following information:
and the identification of the person) which is the raw tobacco received or that is
sent,
(b) receive or sent) the quantity of raw tobacco in kilograms,
(c) the place of storage of raw tobacco),
(d)) of the purpose for which it is to be used and the raw tobacco
e) data on the carriers.
(2) the person holding the raw tobacco is required to notify the tax administrators
forecast quantity in kilograms of the received or sent the raw
tobacco in the relevant calendar year.
(3) the notification referred to in
and paragraph 1 shall be made) at least 24 hours and at the same time not more than 72
hours before accepting or sending raw tobacco; It has to be
of serious operational or technological reasons for the extraordinary
the adoption of raw tobacco, such acceptance report after
What is clear, that such adoption occurs, raw tobacco
(b) paragraph 2 shall be filed)
1. together with the application for registration,
2. by the end of January of the calendar year, and
3. before each change of data.
(4) the notification referred to in paragraphs 1 and 2 shall be submitted electronically in the format and
published by the tax structure in a way that allows remote
access.
§ 134zzb
The document for the purposes of transport of raw tobacco
(1) the Transport of the raw tobacco tax on the territory of the Czech Republic must be
accompanied by proof that the person is transporting the tobacco shall
request to submit the tax administrators.
(2) the document referred to in paragraph 1 must contain the following particulars:
and the business name or name), registered office and tax ID number of the person
from that raw tobacco is accepted,
(b) the business name or the name), the head office or place of residence and tax
the identification number, if any, of the person, which is the raw tobacco
sent,
(c)) the quantities of raw tobacco in kilograms,
(d)) the destination and if this is not possible, other data indicating
location of the place of destination,
(e) the date of issue of the document)
(f) the number of the document), and
g) data on the carriers and the registration number of the means of transport.
§ 134zzc
Ensure the raw tobacco or means of transport
(1) the tax administrator shall ensure that raw tobacco, where appropriate, the means of transport,
which it conveys, if it finds that
and) is treated in contravention of section 134zz,
(b)) was not met the obligation of notification under section 134zza, or
(c)) is the raw tobacco is shipped without the document referred to in section 134zzb, the information in the
It is incorrect or false, or a document is modified
or counterfeit.
(2) to provide pursuant to paragraph 1 shall apply mutatis mutandis the provisions of this
the Act governing the procedure for ensuring the selected products or transport
resource.
(3) in the case of secured raw tobacco, where appropriate, the transport
resource, shall apply mutatis mutandis to the provisions of section 42b to § 42e. ".
The former part of the eighth and ninth are known as part of the ninth and tenth.
20. In the ninth title I, part 7, part 8 is inserted, including the
Title:
"Part 8
Offences in the field of management of raw tobacco
§ 135ib
An offense against the treatment of raw tobacco
(1) a natural person has committed the offence, that handles raw
tobacco in violation of § 134zz.
(2) for the offence referred to in paragraph 1 may be to impose a fine up to Czk 1 0000 0000 ".
21. In the ninth, title II, the following is added after part 10 part 11
including the title:
"Episode 11
Administrative offences in the area of management of raw tobacco
§ 135zzba
Administrative delicts against the handling of raw tobacco
(1) Legal or natural person established by the administrative
tort, that disposes of the raw tobacco market in violation of § 134zz.
(2) the Legal or natural person, operating as the person holding the
raw tobacco committed misconduct by
and in the application for registration) indicating the incorrect information,
(b)) the absence of the notification of change of registration data,
(c)) does not register the raw tobacco or leads in an incomplete range
(d) does not maintain a record of the raw tobacco) or documents, on the basis of
entries in the register were made after the specified time period, or
(e)) in contravention of section 134zza notifies administrators of the tax data.
(3) a legal or natural person, operating as an operator
the tax warehousing of tobacco products committed misconduct by
contrary to § 134zza notifies administrators of the tax data.
(4) in the administrative offence is imposed in the
and 20 0000 0000 Czk), with respect to the administrative offence referred to in paragraph 1,
(b)) 6 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 (a). (e)), or
paragraph 3,
(c)) 2 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 (a). and)
d).“.
22. In section 136a, the following paragraph 5 is added:
"(5) the tax on the raw tobacco for the tax period referred to in paragraphs 1
and 2 is payable within the time limit for the submission of tax return. ".
23. In section 139, paragraph. 1 the words "§ 43g paragraph. 2.0 ' shall be deleted.
Article. (II)
This part of the Act was notified in accordance with the directive of the European
Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the
the provision of information in the field of standards and technical regulations and legislation
for the services of the information society, as amended.
Article. (III)
Transitional provisions
1. the authorisation to operate a tax warehouse, mineral oils,
before the date of entry into force of this Act, does not meet the conditions laid down
in section 59 paragraph. 8 (a). and (b))), or (c)) of the Act No. 353/2003 SB., as amended by
amended, until 31 December 2004. December 2015 considered authorization
issued pursuant to Act No. 353/2003 SB., as amended. This
the time limit on the basis of tax administrator may request the operator of tax
inventory of mineral oils from the serious technical or operational
reasons to extend until 31 December 2004. December 2016.
2. If there is no time limit set in point 1 to the fulfilment of the conditions
provided for in section 59 paragraph. 8 (a). and (b))), or (c)) of the Act No. 353/2003 Coll.
as amended, or section 59 paragraph. 12, 14 or 15 of Act No.
353/2003 SB., as amended effective from the date of entry into force of this Act,
the authorisation to operate such a tax warehouse shall lapse.
3. a person who is the person holding the raw tobacco at the date of acquisition
the effectiveness of this law, shall be deemed the person storing the raw tobacco
registered pursuant to Act No. 353/2003 SB., as amended effective from the date of
the entry into force of this law, for a period of 1 month from the date of acquisition
the effectiveness of this Act.
4. If the person holding the raw tobacco in accordance with point 3 in 1 month from the date of
the entry into force of this Act shall submit an application for registration, it shall be considered
for the person holding the raw tobacco pursuant to Act No. 353/2003 SB., as amended by
effective from the date of entry into force of this law, and by the day
preceding the date of the final completion of the registration procedure.
5. If the application for registration referred to in section 4 shall be deemed rejected
the person holding the raw tobacco on the day of the entry into force of a negative
the decision for the person holding the raw tobacco, whose registration has been
cancelled.
PART THE SECOND
The amendment to the law on fuels
Article. (IV)
Act No. 311/2006 Coll., on motor fuel and petrol stations
fuel and amending certain related laws, as amended by
law no 575/2006 Coll., Act No. 107/2007 Coll., Act No. 227/2009 Sb.
Act No 281/2009 Coll., Act No. 91/2011 Coll., Act No. 18/2012 Sb.
Act No. 234/2013 and the finding of the Constitutional Court, declared under no.
130/2014 Sb, is hereby amended as follows:
1. In section 4, paragraph 4. 1 the first sentence, the words "of the manufacturer, the importer, exporter and
fuel distributor and operator "shall be replaced by the word
"Operator", and the words "manufactured, imported, exported, or"
shall be deleted.
2. In section 6e, paragraph. 2, the words "and administration of payment" shall be replaced by the word ",
the Administration "and the word" deposit "with the words" and the obligation of notification
distributor of fuel ".
3. § 6i including title:
"§ 6i
Deposit
(1) a Distributor of fuel is required to provide the bail in the amount of 20
0000 0000 Czk.
(2) the deposit shall be granted
and amounts to a special composition) the account of the Office with the fact that the deposit has
be on this account all the time fuel distributor registration
or
(b)) a bank guarantee, which was adopted by the Office to ensure the arrears,
that are registered with the authorities of the customs administration of the Czech Republic or in
other tax administrators to the fourth day of the date of cancellation or demise
fuel distributor registration.
(3) a bank guarantee must be granted for a specified period, which shall not
be shorter than 2 years. ".
4. the following section shall be inserted a new section 6i 6ia 6ig, including to the headings are added:
"§ 6ia
The request for a reduction of the deposit
(1) a Distributor of fuel that meets the conditions for the reduction of
the deposit shall be entitled to request a reduction in bail.
(2) the request for a reduction of the deposit is a distributor of fuel required to
also the data
and of the structure of ownership and) about which the person exercised significant influence
on the management of this distributor of fuel,
(b)) needed for the assessment of compliance with the conditions for a reduction in bail.
(3) if the request for a reduction of the deposit is rejected, the distributor may
fuel to request a reduction in bail as soon as possible after the expiry of 3
months from the date of negative decision has legal power.
§ 6ib
The conditions for a reduction of the deposit
(1) the conditions for the reduction of the deposit are
and fuel distributor registration),
(b)) fuel distribution in at least 300 000 litres per
the calendar quarter and at most 3 0000 0000 litres per calendar quarter
(c)) economic stability and
(d) the reliability of the persons exercising significant) influence on the management of the Distributor
fuel.
(2) the condition referred to in paragraph 1 (b). and must be revised continuously)
After a period of at least 3 consecutive years immediately preceding the
the date of filing of the application for a reduction in bail.
(3) the condition referred to in paragraph 1 (b). (b)) regarding the desired
minimum volume of distribution of fuel per calendar quarter
must be accomplished by a continuous period of at least 12 consecutive
calendar quarter immediately preceding the date of submission of the application
on the reduction of the deposit.
(4) the conditions for the reduction of the deposit must be met throughout the period of this
the reduction.
§ 6ic
Economic stability
Economically stable is the one who produces the risk that they fail to fulfil their
payment obligations against the authorities of the customs administration of the Czech Republic, or
with the authorities the financial administration of the Czech Republic, on the basis of the
and profitability indicators), liquidity, financial stability,
activity and productivity assessed on the basis of data reported
fuel distributor or detected by the Customs Office,
(b)) other facts relevant for the assessment of the risk.
§ 6id
The reduction of the deposit
(1) the Customs Office at the request of distributor fuel reduced bail on 10
0000 0000 Czk, if the conditions for the reduction of the distributor of the deposit. In
otherwise, the Office shall reject the application for a reduction in bail.
(2) if there is a reduction of the deposit, the amount of which was
bail reduced, přeplatkem distributor of fuel. If it is as follows
the resulting overpayment vratitelným přeplatkem, return it to the Office of
distributor of fuel within 15 days from the date of the final reduction
the deposit.
(3) in addition to the existing bank guarantee, which is reduced by the Bank
guarantee to ensure the arrears, the Customs Office may accept as soon as possible from the
the date of a final reduction in the deposit.
§ 6ie
The obligation to notify the distributor of fuel in the context of the
by reducing the deposit
(1) a Distributor of fuel, which was reduced security deposit, is obliged to
the Customs Office to announce the change to the data on the ownership structure and the change of information
about which the person exercising significant influence on the management of this
fuel distributor, within 5 working days from this change.
(2) a Distributor of fuel, which was reduced security deposit, is obliged to
the time limit for the submission of the tax return to report the income tax to the customs
the Office of the information needed for the assessment of economic stability; This does not apply,
If, within 1 month from the communication of these data when applying for
the reduction of the deposit.
(3) the Distributor of fuel in connection with the reduction of the deposit may not
specify the information that is available to the Customs Office, or which can change
the Customs Office in an automated way to determine from the registers and the registers, to
which has set up an automated access.
(4) the Office shall publish, in a manner enabling remote access circuit
data
and) required for the assessment of compliance with the conditions for a reduction in bail, which
fuel distributor is obliged to communicate to the Customs Office,
(b)) in accordance with paragraph 3.
§ 6if
The abolition of the reduction of the deposit on a proposal from the
(1) the Office shall cancel the bail reduction on a proposal from the fuel distributor
materials which the bail reduced.
(2) the decision on the abolition of the reduction of the deposit, the Customs Office shall issue until after
fuel distributor will provide the bail in the amount of 20 0000 0000 Czk.
§ 6ig
The abolition of the reduction in bail ex officio
(1) if the Office finds that the conditions are not met for a reduction of the deposit,
invite distributor of fuel, which was reduced security deposit, to their
compliance with the time limit laid down in the Customs Office, where the nature of these terms and conditions
This meeting acknowledges and there is no danger of delay.
(2) the Office shall cancel the bail reduction, if
and fuel distributor) challenge the Office locked in
the prescribed period, that the conditions for a reduction of the deposit, or
(b)) are not eligible for a reduction in bail, to which the customs
the Office of the distributor of fuel does.
(3) if the Office finds that, in the relevant calendar quarter
the condition distribution of fuel in the required volume,
the reduction of the deposit, if the fuel distributor at the invitation of the Customs Office
proves that
and expended any effort) that it was possible to require that non-compliance with
This condition, or
(b)) in a given calendar quarter fell short with regard to seasonal
the character of the distribution activities of the desired minimum volume
fuel distribution.
(4) the Distributor is obliged to fuel within 20 days from the notification of
the decision on the abolition of the reduction in bail ex officio give bail in the
the amount of 20 0000 0000 Czk.
(5) if the cancelled the bail reduction, ex officio, the distributor
fuel to request a reduction in bail as soon as possible after the expiration of 1 year
the date when the decision on the abolition of the reduction of the deposit has to be able to. ".
5. the following section is inserted after section 6 k 6ka, including title:
"§ 6ka
The obligation to notify the distributor of fuel
(1) a Distributor of fuel is required to notify the Customs office information
relating to the distribution of fuel per calendar month required
for the execution of the authorities of the customs administration of the Czech Republic and authorities
The financial administration of the Czech Republic.
(2) the Office shall publish, in a manner enabling remote access circuit
the data, which is a distributor of fuel required to indicate in the notice.
(3) the notification shall be submitted within 20 days after the end of the calendar month
electronically in the format and structure of the published Office way
enabling remote access. ".
6. In section 6 paragraph 1(a). 2, letter b) the following new point (c)), which read:
"(c)) the fuel distributor commits serious breaches of the notification
the obligation ".
Former points (c) to (e))) shall become points (d) to (f))).
7. In section 6 paragraph 1(a). 2, letter e) shall be deleted.
Letter f) is renumbered as paragraph (e)).
8. In section paragraph 6n. 2 (a). (b)), the word "or" is deleted.
9. In section paragraph 6n. 2 at the end of subparagraph (c)) shall be replaced by "dot,
or "and the following point (d)), which read:
"(d) the composition of the amount of the security deposit provided) to the special account of the Customs Office and
Bank guarantee ".
10. In section 7 (2). 3 the words "and obligations" shall be replaced by the word ",
"and at the end of the text, the words" and notification
obligations of the distributor of fuel ".
11. In section 9 (2). 7, the words "of the manufacturer, the importer, exporter or distributor
fuel or operator "shall be replaced by the word" operator ".
Article. In
This part of the Act was notified in accordance with the directive of the European
Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the
the provision of information in the field of standards and technical regulations and legislation
for the services of the information society, as amended.
Article. (VI)
Transitional provisions
1. If a distributor of fuel, which was registered as a
distributor of fuel pursuant to Act No. 311/2006 Coll., as amended by
effective prior to the date of entry into force of Act No. 234/2013 Coll., shall submit a request
for a reduction of the deposit together with the application for registration within 3 months from the date of
the entry into force of this law, the Customs Office shall decide on these submissions
at the same time.
2. If the distributor fuel referred to in point 1 must meet the conditions for the
the reduction of the deposit referred to in section paragraph 6ib. 1 (a). and a and b) of the Act) No 311/2006
Coll., as amended, effective from the date of entry into force of this Act,
a continuous period of at least 2 consecutive years preceding the date of the
the entry into force of Act No. 234/2013 Coll., shall be deemed for the purposes of
the assessment of the application for a reduction in bail conditions referred to in section paragraph 6ib. 2 and 3
Act No. 311/2006 Coll., as amended, effective from the date of entry into force of
This Act, to have been fulfilled.
PART THE THIRD
The EFFECTIVENESS of the
Article. (VII)
This law shall enter into force on 1 January 2005. July 2015, with the exception of the
the provisions of the article. III (1), which shall enter into force on 30 April 2005. June 2015.
In r. hamáček.
Zeman in r.
Sobotka in r.
