Change Of Excise Tax And Of The Change Of The Fuels.

Original Language Title: změna z. o spotřebních daních a změna z. o pohonných hmotách

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=84284&nr=157~2F2015~20Sb.&ft=txt

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.