The Amendment To The Law On Excise Tax And Changing The Related Laws

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

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=63276&nr=575~2F2006~20Sb.&ft=txt

575/2006 Sb.



LAW



of 30 March 2004. November 2006,



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

amended, and other related laws



Modified: 17/2012 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., 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. and Act No. 310/2006 Coll., is hereby amended as follows:



1. In article 1, paragraph 1, including the footnote No 1 is added:



"(1) this law incorporates the relevant provisions of the European

the community of ^ 1)



and the conditions of taxation of mineral oils), alcohol, beer, wine, and

intermediate products and tobacco products (hereinafter referred to as "selected articles")

excise duties,



(b)) the marking and sale of tobacco products and the method of marking

certain mineral oils.



1) Council Directive 92/12/EEC of 25 July. February 1992 on the General arrangements,

holding, movement and monitoring of products subject to excise duty, in

the texts of Council Directive 92/108/EEC of 14 June 1993. December 1992, amending

Directive 92/12/EEC on the General arrangements, holding, movement and monitoring of products

subject to excise duty and of Directive 92/81/EEC, Council directive

94/74/EC of 22 December 2004. December 1994 amending Directive 92/12/EEC on the

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

Directive 92/81/EEC on the harmonisation of the structures of excise duties on

mineral oils and Directive 92/82/EEC on the approximation of the rates of excise

taxation of mineral oils, Council Directive 96/99/EC of 30 March 2004. December

1996 amending Directive 92/12/EEC on the General arrangements, holding, movement

and monitoring of products subject to excise duty, Council directive

2000/44/EC of 30 March 2004. June 2000 amending Directive 92/12/EEC,

as regards temporary quantitative restrictions for products subject to

excise duty which are imported into Sweden from other Member States,

Council Directive 2000/47/EC of 20 July 1998. July 2000 amending

Directive 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions

When on beer imports into Finland, Council Regulation (EC) No 807/2003 of 14 May 2003.

April 2003 adapting the provisions relating to committees which

assist the Commission in the exercise of its implementing powers laid down in

acts of the Council adopted by the consultation procedure (unanimity)

provisions of decision 1999/468/EC, and Council Directive 2004/106/EC of the European

November 16, 2004, amending Directive 77/799/EEC concerning mutual

assistance between the competent authorities of the Member States in the field of direct taxation,

certain excise duties and taxation of insurance premiums and 92/12/EEC on the General

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

Dani.



Council Directive 95/59/EC of 27 June 2002. November 1995 on taxes other than

turnover taxes which affect the consumption of manufactured tobacco, as amended by

Council Directive 1999/81/EC of 29 April 2004. July 1999, amending the

Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the

approximation of taxes on manufactured tobacco other than cigarettes and directive

95/59/EC on taxes other than turnover taxes which affect the consumption of

tobacco products and Council Directive 2002/10/EC of 12 July 2005. February 2002,

amending Directive 92/79/EEC, 92/80/EEC and 95/59/EC as regards the

the structure and rates of excise duty on tobacco products.



Council Directive 92/79/EEC of 19 December. October 1992 on the approximation of taxes on

cigarettes, as amended by Council Directive 1999/81/EC of 29 April 2004. July 1999,

amending Directive 92/79/EEC on the approximation of taxes on cigarettes, directive

92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and

Directive 95/59/EC on taxes other than turnover taxes which affect the

consumption of tobacco products, Council Directive 2002/10/EC of 12 July 2005. February

2002 amending Directive 92/79/EEC, 92/80/EEC and 95/59/EC, if the

as to the structure and rates of excise duty on tobacco products and directive

Council Directive 2003/117/EC of 5 July 2004. December 2003, amending Directive

92/79/EEC and 92/80/EEC, in order to authorise the French Republic

extended application of lower rates of excise duty on tobacco

products released for consumption in Corsica.



Council Directive 92/80/EEC of 19 December. October 1992 on the approximation of taxes on

other tobacco products other than cigarettes, as amended by Council directive

1999/81/EC of 29 April 2004. July 1999 amending Directive 92/79/EEC

on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on

other tobacco products other than cigarettes and Directive 95/59/EC on taxes

other than turnover taxes which affect the consumption of tobacco

products, Council Directive 2002/10/EC of 12 July 2005. February 2002 amending

Directive 92/79/EEC, 92/80/EEC and 95/59/EC as regards the structure and rates

excise duty on tobacco products and Council Directive 2003/117/EC of

5 December 2003, amending Directive 92/79/EEC and 92/80/EEC,

order to enable the French Republic extended the application of the lower

rates of excise duty to tobacco products released for consumption in

Corsica.



Council Directive 92/83/EEC of 19 December. October 1992 on the harmonisation of the structures of

excise duties on alcohol and alcoholic beverages.



Council Directive 92/84/EEC of 19 December. October 1992 on the approximation of the rates of

excise duty on alcohol and alcoholic beverages.



Council Directive 95/60/EC of 27 June 2002. November 1995 on fiscal marking

gas oils and kerosene.



Council Directive 2003/96/EC of 27 June 2002. October 2003, amending the

the structure of the Community framework for the taxation of energy

products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004.

April 2004 amending Directive 2003/96/EC as regards the possibility of

certain Member States to apply for energy products and

electricity, temporary exemptions or reductions in the level of taxation and

Council Directive 2004/75/EC of 29 April 2004. April 2004, amending Directive

2003/96/EC as regards the possibility for Cyprus to apply for energy

products and electricity, temporary exemptions or reductions in the level of

taxation. ".



Footnote No. 1 is referred to as a footnote

No 1a, including links to a footnote.



2. In article 1 (1). 3, after the words "Customs authorities", the words "and the customs

Directorate ".



3. In article 3 (a). the word "set)" shall be replaced by "referred to in section

47, 69, 84, or 95 and measured ".



4. In section 4, paragraph 4. 2 the first sentence of the letter (f)), the comma shall be replaced by

"and" and the words "and article 92, paragraph. 1 "shall be deleted.



5. In section 9 (2). 1, the words ", except where the law provides otherwise" shall be deleted.



6. In section 9 (2). 3 (b). (d)), the words "and" shall be deleted.



7. In section 9 (2). 3 at the end of the text of the letter h), the words "; It is

apply to selected products, which can be used without special

the authorization referred to in section 13 (3). 20 or on selected products, for which

a special permit according to § 13 paragraph disappear. 21 (a). (d)) and which are

on the day of the demise of the special permit specified in the conditional mode

exemption from taxes. "



8. In section 13 (3). 2 (a). I), the words "that the appellant has no" shall be replaced by

the words "whether and to what extent the applicant".



9. In section 13 (3). 2 at the end of the letter l) is replaced by a semi-colon and a comma

added the words "If the appellant, the appellant's statutory authority

or a member of the statutory body of the petitioner resided during the last three

years continuously for 6 months in another State, shall also submit the document

This State, similar to the extract from the criminal register, and if it is not

This other State, such a document is issued, the person shall submit to the said place

document affidavit. ".



10. In section 13 shall be inserted after paragraph 19, paragraph 20, which read:



(20) If a special permit conferring on the expiry of the period which was

granted, and the user did not ask for the release of a new special permit referred to in

paragraph 16 and if this user has stored the selected products

obtained on the basis of the defunct Special permission, may use them

even after the demise of the validity of this permit until stocks are exhausted for the

the conditions that



be effected without delay and in the presence of) an employee who works in the

the Customs Office no later than 5 calendar days after special

to enable inventory referred to disappear the selected products and its

the result shall be notified not later than the following working day at the Office

to the relevant place in which they are exempt from these selected products

taxes on the basis of the defunct special authorisation,



(b)) that the selected products will be used only for the purposes and under the conditions

that were listed in the zaniklém special permits, which were

user removed. ".



Paragraphs 20 to 23 shall be renumbered as paragraphs 21 to 24.



11. In section 13 (3). 23 the first sentence, after the word "presence", the words

"the employee, who works in the Office of", the words "Customs Office"

deleted, at the end of the first sentence, the words ", if it is not a

the case referred to in paragraph 20 "and the second in the sentence, ' 20 ' is replaced by

the number "21".
12. In section 14, paragraph. 2 (a). (d)), after the word "determine" the comma shall be replaced by

the word "and".



13. In section 14, paragraph. 4, after the words "authorized recipients", the words "

, tax representatives pursuant to section 3 (b). q) ".



14. In section 15(2). 2 (a). e), the words "(a). (b) to (d))) "shall be replaced by

"(a). (b)), and (c)) ".



15. In section 18, paragraph. 5 the first sentence, after the word "period", the words "in the

which was the obligation to admit and pay tax, ".



16. In section 20 (2). 2 (a). l), the words "that the appellant has no" shall be replaced by

the words "whether and to what extent the applicant".



17. In section 20 (2). 2 at the end of the letter p) dot is replaced by a semicolon and

added the words "If the appellant, the appellant's statutory authority

or a member of the statutory body of the petitioner resided during the last three

years continuously for 6 months in another State, shall also submit the document

This State, similar to the extract from the criminal register, and if it is not

This other State, such a document is issued, the person shall submit to the said place

document affidavit. ".



18. In section 20 (2). 21 (a). and), the words "customs authority" shall be replaced by the words

"the employee, who works in the Office", the word "relevant"

replaced by the word "appropriate" after the word "Administrator" with dot is replaced by

a semicolon and inserted the words "Customs Office may, in a substantiated

cases, in particular with regard to the scope of the inventory, to extend the deadline to the

implementation of the inventory the inventory of selected products, up to a maximum of 10

calendar days. ".



19. In § 21. 1 (a). and), the word "or" is deleted.



20. In § 21. 1, letter a) the following new subparagraph (b)), which read:



"(b)) a bank guarantee, or".



Letter b) is renumbered as paragraph (c)).



21. In § 21. 2 at the end of the text of subparagraph (a)) the following the word "or", and

(b)) shall be deleted.



Letter c) is renumbered as paragraph (b)).



22. In § 21. 9 is the number "7" is replaced by "8".



23. In article 21 paragraph 11 is added:



"(11) the operator of a tax warehouse shall be obliged to keep track of the amount of collateral

the tax. If the total of the actual amount of tax liability and the amount of tax referred to in

paragraph 8 for three successive tax period is greater than the sum of the

three twelfths of the amount of the tax, which was created during the production of

the selected products in the current year, and the three twelfths of the amount of the tax which

falls on the selected products received by the operator of a tax warehouse in

the current year, the operator is obliged to increase the tax warehouse to ensure

taxes within 10 days from the date of discovery of the difference. This does not apply in cases

When it was referred to in paragraph 13 above, ensure the tax reduction enabled, or from

ensure the tax was abandoned. "



24. In § 21. 12, the words "the Office of the special account" shall be replaced by

the words "deposit account to ensure the tax established by the Office."



25. In § 21. 17, the word "select" replaced by the word "payment".



26. In section 21a, paragraph. 6, the words "or permits" shall be replaced by the words "or

such authorization. "



27. In section 21a, paragraph. 9, the first sentence, the words "decisions" shall be replaced by the word

"" and at the end of paragraph 9, the following sentence "the appeal against the

the decision to withdraw an authorisation does not have suspensory effect. ".



28. In section 22, paragraph. 2 (a). e), the words "that the appellant has no" shall be replaced by

the words "whether and to what extent the applicant".



29. In section 22, paragraph. 2 (a). I) the word "days" replaced by dot

a semicolon and the following words "If the plaintiff, statutory authority

applicant or member of the statutory body of the petitioner resided in

the last three years continuously for 6 months in another State, shall submit to the

also the document of this State a similar extract from the criminal register.

If any of the States concerned does not issue such a document, it shall submit

referred person's site document affidavit. ".



30. In section 22, the following paragraph 23, which reads as follows:



"(23) other elements of the proposal on the issue of authorization for recurring

the adoption of mineral oils are laid down in § 62. ".



31. In section 23a, paragraph. 1 (a). (f)), the words "that the appellant has no" shall be replaced by

the words "whether and to what extent the applicant".



32. In Article 23a shall be added to paragraph 21, which reads as follows:



"(21) other elements of the proposal on the issue of a permit under section 23a are for

mineral oils laid down in section 62a. ".



33. In section 24, paragraph. 3 the number "6" is replaced by "7".



34. In section 25, paragraph. 3 the number "6" is replaced by "7".



35. In section 30, paragraph 1, the following paragraph 2 is added:



"(2) if the selected products listed into free tax circulation in another

Member State cross the tax territory of the Czech Republic in this

another Member State for the purposes of business frequently and regularly, you can

on the basis of a negotiated bilateral agreement with that other Member State

transport without the simplified accompanying document. ".



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



36. In article 31, the following paragraph 5 is added:



"(5) if the selected products Are listed into free tax circulation on

the tax territory of the Czech Republic dispatched via another Member State on the

the tax territory of the Czech Republic for the purposes of business frequently and regularly,

the competent Customs Office, assuming the negotiated bilateral agreements with

that other Member State, authorise a simplified procedure different from that

paragraphs 2 to 4. ".



37. In § 33a paragraph. 2 the provisions of the introductory part, the words "in the draft"

shall be replaced by "the proposal" and the words "applicant" shall be replaced by the words

"must contain the following particulars:".



38. In § 33a paragraph. 2 (a). (d)), the words "that person" shall be replaced by the words "whether

the person "and the word" not "shall be replaced by the words" and in what amount. "



39. In § 36 odst. 5 (a). (f)), the words "that the appellant has no" shall be replaced by

the words "whether and to what extent the applicant".



40. In paragraph 37. 2 (a). (b)), the words "§ 54 paragraph. 1, 2, 4 and 5 "are replaced by

the words "§ 54 paragraph. 2. "



41. In article 41, paragraph 1 reads:



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

the fulfilment of the conditions of the authorization referred to in section 13, 20, 21a, 22, 23, 23a, 33a,

36 and 60a. ".



42. In section 41, paragraph 4, the following paragraph 5 is added:



"(5) the Customs offices or Customs Directorate in accordance with paragraph 4

the same applies when checking compliance with the obligations and prohibitions in the tagging and

coloring selected mineral oils according to § 134e and tagging

some other mineral oils according to the § 134l. ".



Paragraphs 5 to 8 shall be renumbered 6 to 9.



43. In section 41, paragraph. 6 the text "3 and 4" shall be replaced by the text "3-5".



44. In paragraph 41. 8 the first sentence, the words "customs authority" shall be replaced by the words

"who work in the Office,".



45. In § 42 paragraph. 1 (a). and), the words "§ 6, 26 or section 30" are replaced by

the words "§ 6, 26, 30, 51, 100 and 100a, if this law provides otherwise

(articles 24 and 50) ".



46. In § 42 paragraph. 4 the second sentence, the words "of the Customs office or customs

Directorate "shall be replaced by the words" who works in the Office, or

the Customs Directorate, ".



47. In section 42, paragraph. 11 (a). (b)), for the words "Customs Directorate"

the words "or the Customs Office".



48. In section 43, paragraph. 1 the words "§ 23a and" shall be replaced by "section 23a".



49. In article 44, paragraph 1 shall be deleted and shall be deleted at the same time, paragraph

2.



50. In section 44 (a). a), the words ' section, paragraph 45. 1 and 2.0 ", the words

"that has not been taxed or".



51. In section 45, paragraph. 1, letter a) is added:



"motor gasoline) listed under the nomenclature codes 2710 11 41 to 2710

11 59, petrol, other than a motor under the nomenclature codes 2710 11

11 to 2710 11 25 and 2710 11 90 (hereinafter referred to as "other gas") and air

fuel gasoline type listed under the nomenclature codes 2710 11 31

and 2710 11 70 ".



52. In section 45, paragraph. 2 (a). (b)), the word "technical" be replaced by the word

the "other".



53. In section 45, paragraph. 2 at the end of subparagraph (d)), the word "or" is deleted.



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

"anhydrous" and the word "by a fermentation" is added after the word "anhydrous".



55. In section 45, paragraph. 2 at the end of subparagraph (j)) following the word "or".



56. In section 45, paragraph. 2 (a). the word "percent)" shall be replaced by the text "%".



57. In article 46, paragraph 1 shall be deleted and shall be deleted at the same time, paragraph

2.



58. In section 46 (a). a), the words ' section, paragraph 45. 1 and 2.0 ", the words

"that has not been taxed or".



59. In section 48, paragraph. 1 entry for the words "2711 petroleum gases in accordance with section

paragraph 45. 1 (a). (h)) "tax rate" 3 355 EUR/t "is replaced by" 0 tax rate

EUR/t.



60. In section 48, paragraph. 1 entry for the words "2711 petroleum gases in accordance with section

paragraph 45. 1 (a). (h)) "tax rate" $ 0/t "shall be replaced by" 500 tax rate

EUR/t.



61. In section 48, paragraph. 1 entry for the words "2711 petroleum gases in accordance with section

paragraph 45. 1 (a). (h)) "tax rate" of CZK 500/t "shall be replaced by ' 1 000 tax rate

EUR/t.



62. In section 48, paragraph. 1 entry for the words "2711 petroleum gases in accordance with section

paragraph 45. 1 (a). (h)) "tax rate" 1 USD/t "shall be replaced by" tax rate 2

USD/t ".



63. In section 48, paragraph. 1 entry for the words "2711 petroleum gases in accordance with section

paragraph 45. 1 (a). (h)) "tax rate" 2 000 Usd/t "is replaced by" 3 tax rate

355 EUR/t.



64. In section 48, paragraph. 5, the words "6 866 EUR/1000 l" shall be replaced by the words ' 9 950

EUR/1000 l ".



65. In section 48, paragraph. 12, the first sentence shall be deleted.



66. In § 49 paragraph. 1, the words "listed under the nomenclature codes 2710 11

11, 2710 11 15 2710 11 21 and 2710 11 25, 2710 11 90, (hereinafter referred to as "the other

petrol ") ' shall be deleted.



67. In § 49 paragraph. 10 at the end of the first sentence, the words ", and it
exclusively for cruises from the tax on the tax in the Czech Republic territory

another Member State or to another Member State from the

the tax territory of the Czech Republic ", and the second in the sentence, the word" provisions "

replaced by the word "exemption".



68. In section 49, paragraph 15 shall be deleted.



Paragraphs 16 and 17 shall be renumbered as paragraphs 15 and 16.



69. In § 49 paragraph. 15, the word "or" after the word "sale" shall be replaced by

the word "and" and the following words ", electricity or propulsion engines. From the tax

they are also exempt alcohol fermentation alcohol anhydrous oddly denatured under code

nomenclature under code 2207, biogas, 47% of the nomenclature 3824 90 99

the share of bio-ethanol bio-terciér ethyl-butyl-ether under code 3824 90 99 and

esters of vegetable and animal oils under the nomenclature code 3824 90

99 if you are manufactured, offered for sale or used for the production of

heat or drive engines. ".



70. In article 51, paragraph 1, the following paragraph 2 is added:



"(2) in the carriage of mineral oils marked and coloured according to the part of the

the fourth or fifth marked in accordance with part must be in the tax document

under section 5 (3). 2, in the proof of sale pursuant to section 5 (3). 3 or in the document

for transport under section 5 (3). 4 stated that these oils are označkovány and

coloured according to the part of the fourth or fifth according to part označkovány. ".



Paragraph 2 becomes paragraph 3.



71. In § 51 paragraph. 3, the words "or in" shall be replaced by the word "or" and the words "§

60 paragraph. 5 "shall be replaced by the words" § 60 paragraph. 10. "



72. In section 53, paragraph. 3, after the words "and 16", the words "and section 63".



73. In section 53, the following paragraph 6 is added:



"(6) mineral oils exempt from tax pursuant to § 49 paragraph. 1 intended to

use or used as samples for laboratory purposes shall be adopted and

used without special permission. ".



74. section 54:



"§ 54



Tax refund from mineral oils the payer



(1) a claim for refund claims payer in the manner laid down in § 14

paragraph. 5, and within the time limit set out in section 16. If within that period he was not entitled

the refund is applied, as applied, could be entitled to a refund of the

the tax ceases to exist and this period cannot be extended nor allow recovery in

previous state.



(2) entitlement to the refund is acquired by the operators of the tax warehouse



and on the day when it receives) to the revision or modification taxed mineral oils

contaminated or accidentally mixed,



(b) the date of receipt of the taxed) mineral oils which enter as

material into a manufactured or processed mineral oils,



(c)) on the day when it receives a taxed mineral oils, for free

tax circulation and which still prevent their sale, and it

no later than the second working day after the date of their entry into a free tax

circulation; mineral oil listed are those days once again listed in the

the regime of conditional exemption from taxes. ".



75. In § 56 paragraph. 1 the words "under special legislation ^ 38)"

shall be replaced by "referred to in part four of".



Footnote No. 38 is hereby repealed.



76. In § 56 paragraph. 3, the words "under special legislation ^ 38)"

shall be replaced by "referred to in part four of".



77. In section 58, paragraph. 2, after the word "liberation", the words "tax".



78. In paragraph 59. 8, the word "appropriate" shall be replaced by

"corresponding".



79. In section 60, paragraph. 2, the words ", with an annual consumption of more than 10 tonnes of"

replaced by the words "with consumption exceeding 10 tonnes per one calendar

the year ".



80. In section 60, paragraph. 3, after the words "liquefied petroleum gas", the words

"referred to in section 45, paragraph. 1 (a). f) or (g)). "



81. In section 60, paragraph. 6, after the words "authorised consignee" shall be inserted after

"or tax representative pursuant to section 3 (b). q) ".



82. In section 60 paragraph 10 is added:



"(10) To transport liquefied petroleum gas under section 45, paragraph. 1 (a).

(f)), and (g)) referred to the free tax circulation sender is obligated to

security tax in the manner referred to in section 21, in the amount of the tax,

that would have to be awarded and paid for, if these gases were intended

for the drive motors. Ensure the tax also may provide legal or

the natural person referred to in paragraph 1 or 2, carrier or owner

These gases, if the legal or natural person referred to in

paragraph 1 or 2, carrier or agrees in writing to the owner of these gases

and the sender shall notify the customs authority. This provision shall

does not apply to the transport of liquefied petroleum gases in pressure containers

weight of 40 kg. ".



83. In section 60a paragraph. 2, letter e) the following new subparagraph (f)), which read:



"(f)) proof that the applicant has, and in what amount, in the Czech Republic

arrears accounted to customs or tax authority, or the outstanding balance on

insurance and finance charge memos for public medical insurance or insurance

and on periodic penalty payments on social security and a contribution to State policy

employment, which may not be the day of submission of the proposal earlier more than 30

calendar days ".



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



84. In section 60a paragraph. 14, the word "user" shall be replaced by the words "the holder of the

authorisation ".



85. under section 62 shall be inserted a new section 62a is inserted:



"section 62a



A tax representative for mineral oils



In the proposal on the issue of a permit under section 23a for the tax representative must be

also shows the nomenclature code of the selected products, which has this

permit relate. ".



86. In § 71 paragraph. 1 the letter g) is added:



"(g)) in the products referred to under the nomenclature codes 2207 and 2208

impaired according to the instructions and in the presence of employees who are

in the Office, or in their presence destroyed, ".



87. Under section 72, paragraph. 4 at the end of the first sentence, the words "shall be added; It is

not oddly denatured ethyl alcohol synthetic technical ^ 53a)

intended for use for the intended purpose ^ 52) ".



Footnote No 53a is added:



"53a) section 12, paragraph. 1 of Act No. 61/1997 Coll., on alcohol, as amended by Act No.

22/2000 Coll. and Act No 354/2003 Coll. ".



88. In section 73 is at the end of the text of paragraph 2, the words "shall be added; This applies to the

also oddly denatured ethyl alcohol synthetic technical ^ 53a)

intended for use for the intended purpose ^ 52) ".



89. In section 76 is at the end of the first sentence, the words ", in which it was

the obligation to admit and pay tax ".



90. In section 78, paragraph. 2 the words "employees of the Customs Office" shall be replaced by the words

"the employee, who works in the Office,".



91. In paragraph 93. 3 (c)):



"(c)) 2204 and 2205, if they are not listed in subparagraph (a)), or (b)) and 2206,

are not subject to the tax on beer, if actual alcohol content of such

products exceeding 1.2% vol. but not exceeding 10% vol.,

or ".



92. In § 94 paragraph. 2, the words "unless otherwise provided by law" shall be deleted.



93. Article 97, paragraph 3 is deleted.



Paragraphs 4 and 5 shall become paragraphs 3 and 4.



94. In paragraph 98. 1 the words "§ 97 paragraph. 1 and 3 ' shall be replaced by the words "§ 97

paragraph. 1. "



95. In paragraph 98. 2 the words "§ 97 paragraph. 4 "shall be replaced by the words" § 97 paragraph.

3. "



96. In section 98a, the current text becomes paragraph 1 and the words

"according to § 99 paragraph. 3 "shall be inserted the words" or section 100a ".



97. In section 98a shall be added to paragraph 2, including the footnote.

60F:



"(2) if not a legal or physical person, which produces a quiet wine

(article 93, paragraph 3) according to § 99 paragraph. 3, in the taxable period tax

obligation (§ 8 paragraph 2), the following persons are not required to submit a written

communication under special legislation ^ 60f).



60F) § 40 paragraph. 4 of Act No. 337/1992 Coll., on administration of taxes and fees, in the

the text of Act No. 255/1994 Coll. ".



98. In Article 100a paragraph 6 is added:



"(6) if not small producers of wine in the taxable period tax

obligation (§ 8 paragraph 2), it is not this small wine producers shall be obliged to submit

written communication by the special legal regulation ^ 60f). ".



99. section 101 reads:



"§ 101



The subject of the tax on tobacco products



(1) subject to tax tobacco products.



(2) tobacco products for the purposes of this Act, means cigarettes,

cigars, cigarillos and smoking tobacco.



(3) for the purposes of this Act, means the



and cigarettes)



1. the tobacco rope that smoking as such and not cigars or

cigarillos (b)),



2. the tobacco rope, which is packaged in a simple manipulation

insert into cigarette paper, or



3. the tobacco rope, which is packaged in a simple manipulation

wrapped in cigarette paper



b) cigars and cigarillos of tobacco that is smoked as such and

which



1. contains exclusively natural tobacco,



2. have a wrapper of natural tobacco,



3. contain tobacco filling, cover sheet in the normal colour of a cigar

covering the whole product, including any filter, but nezakrývající

the mouthpiece in the case of náustkových cigars, and the binding list, both sheets of the

the reconstituted tobacco, where the unit weight is without a filter

or the mouthpiece at least 1.2 g and the cover sheet is filling twisted in the shape of a spiral in the

an acute angle of at least 30 to the longitudinal axis of the tobacco smotku, or



4. contain tobacco filling, cover sheet in the normal colour of a cigar

the reconstituted tobacco, covering the product in full, including where appropriate

the filter, but the nezakrývající mouthpiece in the case of cigars, náustkových

the unit weight without filter or mouthpiece, shall be not less than 2.3 g

and outdoor circuit of at least one third of the length of the tobacco smotku is
at least 34 mm,



(c) smoking tobacco)



1. tobacco-cut or otherwise split, twisted or pressed into

boards and eligible for smoked without further industrial processing,



2. tobacco refuse modified for sale to the final consumer, who

not under the letter a) or (b)) and that it is possible to smoke, or



3. smoking tobacco containing more than 25% of the weight of tobacco

the particles closer than 1 mm; This is a fine-cut tobacco intended for the manual

the manufacture of cigarettes,



(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

smoking, with the exception of šňupavých and chewing tobaccos ^ 60 c).



(4) the Cigarettes for the purposes of this Act also means products which

contain wholly or partially even substances other than tobacco and which meet the

the other conditions referred to in paragraph 3 (b). and with the exception of products)

referred to in paragraph 7.



(5) cigars and cigarillos, for the purposes of this Act, means also

products with an outer wrapper of natural tobacco, or with an outer wrapper and

binding of reconstituted tobacco, or with an outer wrapper of

the reconstituted tobacco, which contain partially substances other than

tobacco and which fulfil the other conditions referred to in paragraph 3 (b). (b)).



(6) Smoking Tobacco for the purposes of this Act shall mean also the product,

that includes the whole or part of substances other than tobacco and that

meets the other conditions referred to in paragraph 3 (b). (c)) with the exception of

the products referred to in paragraph 7, or a product other than those mentioned in paragraph 3

(a). (c)), if it is possible to smoke, and this product is modified for sale

to the final consumer.



(7) For tobacco products are not products which do not contain tobacco,

fulfil the conditions referred to in paragraph 3 (b). and) or (c)),

exclusively for medical purposes and confirmation of this fact will issue

The Ministry of health of the Czech Republic or its designated

of the institution. ".



100. In section 102 paragraph. 4, after the words "for", the words "to the

smoking ".



101. In section 103, paragraph 2 reads:



"(2) the manufacturer or importer shall submit to the Customs Office Cologne (hereinafter referred to as" authorized

the Customs Office ") proposal to establish prices for the final consumer.

The manufacturer or importer is established, where appropriate, the place of residence in another State,

the submission of the proposal on determining prices for the final consumer

instruct the person based, organizational component of his undertaking, where appropriate,

place of residence on the territory of the Czech Republic, a tax that is authorized to

delivering tobacco products in the regime of conditional exemption from

of another State. ".



102. In section 103 paragraph 4 to 6 including a footnote No 61a:



"(4) 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 for authorised

the Customs Office for the previous calendar year.



(5) 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 pack. If you cannot determine the price for

the final consumer in accordance with the first sentence, is the price for the final

the consumer price for the final consumer of cigarettes bestsellers

price category.



(6) the price for the final consumer of cigarettes selling price

categories are used to calculate the amount of tax rates on cigarettes in accordance with

legal regulation of the European Community ^ 61a).



61A) article 2 (2). 3 of Council Directive 92/79/EEC.



Article 16, paragraph. 1 Council Directive 95/59/EC ".



103. section 104:



"§ 104



Rates and the calculation of the tax on tobacco products



(1) the rates of tax are as follows:

------------------------------------------------------------------------

The text of the tax rate

---------------------------------------------------

The percentage of the fixed part of the minimum

------------------------------------------------------------------------

27% cigarette 0.88 Eur/unit total

at least, however, the

1.64 €/piece

------------------------------------------------------------------------

cigars, 0.90 CZK/piece

cigarillos

------------------------------------------------------------------------

tobacco 905.00 CZK/kg

to smoking

------------------------------------------------------------------------

other 905.00 CZK/kg

tobacco

------------------------------------------------------------------------



(2) the amount of tax on cigars, cigarillos and smoking tobacco is calculated

as the product of the taxable amount and a fixed tax rate, while for the tax calculation from

smoking tobacco is the critical mass of smoking tobacco at the time

occurrence of the obligations of the tax admit and pay.



(3) the amount of the tax on cigarettes in the use of the fixed part and the percentage of rates

the tax is calculated as the sum of the following items:



and the product of the percentage of rates) taxes and prices for the final consumer

these cigarettes divided by the stem,



(b)) the product of the fixed part of the tax rates and the number of pieces.



(4) the amount of tax on cigarettes while using the minimum tax rate is calculated

as the product of the minimum tax rate and the number of pieces.



(5) on cigarettes every 90 mm length of the tobacco rope

considered as one piece.



(6) if the amount of tax on cigarettes, calculated using fixed and percentage

part of the tax rate is lower than the amount of tax calculated using the minimum

the tax rate, the amount of tax calculated using the minimum rates

taxes. ".



104. Article 107 paragraph 5, including the footnote No. 61b:



"(5) unit packs of cigarettes must contain at least 20 cigarettes.

Unit pack may contain only such tobacco products that

shall be subject to the same tax rate ^ 61b).



61B) provisions of section 107, paragraph. 5 has been notified in accordance with directive

European Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for

the provision of information in the field of technical regulations and of rules on

information society services, as amended by Directive 98/48/EC ".



105. In section 107, paragraph. 6, the second sentence shall be replaced by the phrase "a seller can

the closed unit packaging of tobacco and cigarettes to smoke opened only in

the case of its content, or in the case of free provision as

test sample. "and in the third sentence, after the word" open "is the word

"like that".



106. In paragraph 114. 2 the words "in paragraph 6" shall be replaced by the words "in the

paragraph 6 or 7 ".



107. In paragraph 114. 6 at the end of subparagraph (a)) following the word "or", in

(a) (b)), the word "or" is replaced by a dot and the letter c) shall be deleted.



108. In section 114, the following paragraph 7 is added:



"(7) Cigarette stickers may not be marked tobacco products that are

introduced to the tax territory of the Czech Republic or transported from another

Member State to the tax territory of the Czech Republic for personal use (§

paragraph 32. 4).".



109. In paragraph 115. 1 (a). and the word "authorities)" shall be replaced by the words "authorities of the

and Customs Directorate ".



110. In paragraph 115. 1 letter e) including footnote. 62b:



"e) municipal business offices ^ 62b),



62b) § 1 (b). and Act No. 570)/1991 Coll., of the commercial offices in

the text of Act No. 320/2002 Coll. and Act No. 284/2004 Coll. ".



111. In paragraph 115. 1 the final part of the provision, the words "Customs and"

replaced by the words "the Office and the municipal".



112. In paragraph 116. 1 the words "§ 9 (2). 3 (b). (f)) and under Section 101a "

replaced by the words "§ 9 (2). 3 (b). (e)), section 9 (2). 3 (b). (f)) or section

101a ".



113. In § 118 paragraph. 3, the first sentence shall be replaced by the phrase "manufacturer or

the importer is based, where appropriate, the place of residence in another State, may entrust the

person based, organizational component of his undertaking, where appropriate, the place of

stay on the territory of the Czech Republic, a tax that is authorized to carry

tobacco products in the regime of conditional exemption from another

State to receive patches. "and in the second sentence, after the word

"manufacturer" shall be inserted the words "or by the importer".



114. In § 118 paragraph 12, insert a new paragraph 13, which read as follows:



"(13) if the tax rate changes, you can remove the tobacco labels

containing a new tax rate at the earliest six weeks before the entry into force of

the new tax rates. Tobacco products tobacco labels containing

the new tax rate may be placed into free tax circulation to the tax territory

The Czech Republic as soon as possible on the date of entry into force of the new tax rate. "



115. In paragraph 14 of the 118:



"(14) if the tax rate changes, tobacco products may be with the

tobacco labels containing a valid tax rate made at the same time,

imported and transported to the tax territory of the Czech Republic from another Member

State and put into free tax circulation on the territory of the Czech tax

of the Republic not later than the date of entry into force of the new tax rate. "



116. under section 118 section 118a shall be inserted:



"section 118a



Change the tax rate on cigarettes



(1) during the period beginning on the first day of the calendar month following

After the date of publication of legislation, amending the tax rate for the

cigarettes, and ending on the expiry of three months (hereinafter referred to as "transitional
period "), the customer is entitled to remove from the designated customs office

tobacco labels containing at the same time a valid tax rate on cigarettes only

in the quantities referred to in paragraph 2 (a). and) and deliver other natural or

legal person (hereinafter referred to as "the pick") cigarette tobacco marked

a sticker containing at the same time a valid tax rate only in the

referred to in paragraph 2 (a). (b)). in the case that the period between the date of

the announcement of the new tax rates for cigarettes and the effective date of the rule

the regulation amending the tax rate for cigarettes, is longer than three months,

the transitional period is the period of three months preceding the date of effectiveness of the

the tax rates.



(2) the maximum quantity referred to in paragraph 1 shall be determined as:



and patches for) the quantities of cigarettes taken in the period

twelve months before the beginning of the transitional period (hereinafter referred to as "the reference

period "), regardless of the specific tag minus the returned by the tobacco

stickers and decals, which were not of tobacco used in the production of all

expressed in units of cigarettes, multiplied by the proportion of the number of days of the transitional

period increased by 25%, and the number 360,



(b) the quantities of cigarettes, removed) in the reference period, regardless of the

specific brand, multiplied by the proportion of the number of days of the transition period

increased by 25% and the numbers of the 360.



(3) the Subscriber must not be to the last day of the conversion period to store

cigarettes marked with a sticker containing a valid tobacco at the same rate

taxes in an amount greater than the amount of cigarettes removed in

the reference period, regardless of the specific brand, multiplied by the share of

the numbers 45 and heading 360.



(4) If the customer's total sales rose in the three months before the

at the beginning of the transitional period from the same period of the previous year

and the brand, whose sales rose, represents more than 25% of the total

the sale of the customer enables the designated customs office on the basis of the written

the application of customer increase in the maximum amount referred to in paragraphs 2 and 3,

most, however, about 10%.



(5) if the Subscriber is a person authorised to receive tobacco

the labels referred to in § 118 paragraph. 3, by the manufacturer, which has its registered office or place of

business in another Member State, to receive the patches

during the reference period (hereinafter referred to as the "new Subscriber"), and before the

the credentials of the new customer was a collection of patches by the manufacturer

charged according to § 118 paragraph. 3 another person (hereinafter referred to as "the previous

the Subscriber "),



and the quantity of cigarettes) removed in the calculation referred to in paragraph 2 (a).

(b)) and paragraph 3 shall be counted against the quantities of cigarettes brands, for which it is

a new Subscriber by the person who subscribe to the patches, which in

the reference period has picked the previous subscriber,



(b) the quantity of tobacco) collected stamps in the calculation referred to in paragraph

2 (a). and the quantity of tobacco) is the corresponding stickers

the quantities and brands of cigarettes under (a)), and



(c)) for the purposes of calculation referred to in paragraphs 2 and 3 for previous customer

the quantity of cigarettes removed a previous customer in the course of the

the reference period shall be reduced by the amount of cigarettes under the letters) and

the quantity of tobacco stamps collected the previous customer during the

the reference period shall be reduced by the amount of tobacco stamps referred to in point (a)

(b)).



(6) if the Subscriber had started in the reference period or during the

transitional period to import, manufacture or marketing of cigarettes,

the designated customs office shall stipulate the amount of patches and

cigarettes, which applies for the purposes of the calculation referred to in paragraph 2 (a). and) and

(b)) and in accordance with paragraph 3, at the request of the customer, in which

the Subscriber shall, when he started with the above mentioned activities, the existing quantity

removed patches, the foreseeable development of the sale of cigarettes and

the names of the brands, size, packaging and anticipated selling prices of cigarettes.

This provision shall not apply to the customer, subject to the

paragraph 5.



(7) the Customer is obliged to send within 10 working days from the beginning of the

the transitional period at the Customs office responsible for the statement, stating:



and the calculation of the maximum amount of tobacco) stickers containing

at the same time a valid rate, expressed in units of cigarettes, which is entitled to

Remove in the transitional period



(b) the calculation of the maximum amount of cigarettes) of marked tobacco labels

at the same time containing a valid rate, which is in a transitional period

entitled to pick and



(c) the calculation of the maximum amount of cigarettes) of marked tobacco labels

at the same time containing a valid rate, which is entitled to store the date

the effectiveness of the new tax rates.



(8) does not correspond to the quantity indicated in the statement referred to in paragraph 7

quantity that the customer actually reached, or if the customer does not send

the statement referred to in paragraph 7, the competent Customs Office of the decision lays down the

the appropriate amount in accordance with paragraphs 2 to 6.



(9) the Subscriber is within 10 working days from the effective date of the new rates

the tax shall be obliged to send a statement to the designated customs office, which shall

include:



and the maximum quantities laid down under) paragraphs 2 and 3, or 4 to 6,



(b)) the actual quantity of patches containing the previous rate

taxes collected during the transitional period, expressed in units

cigarettes,



(c) the actual quantity of marked cigarettes) tobacco label containing

the previous tax rate removed during the transitional period,



(d) the quantity of marked tobacco cigarettes) a sticker containing the previous

the stored tax rate to the effective date of the new tax rates.



(10) where a Subscriber during the transitional period, the greater the amount of

patches or removed if larger quantities of cigarettes than

the maximum amount referred to in paragraph 2, or if the customer is stored to the

the effective date of the new tax rate is greater than the maximum quantity of cigarettes

the quantities referred to in paragraph 3, the Customs office responsible for the doměří on the amount of

cigarettes, which exceeds the maximum amount referred to in paragraphs 2 to 6,

the balance of the tax in accordance with the new tax rate on cigarettes. "



117. In section 119 paragraph. 3 (b). and the word "), after the tobacco", the words "to the

smoking ".



118. In paragraph 122. 1 the last sentence, after the words "tobacco", the words

"smoking".



119. In paragraph 122. 7 the third sentence, the words "the worker responsible for customs

the Office "shall be replaced by the words" the employee, who works in the responsible customs

the authority, ".



120. Article 122 paragraph 9 is added:



"(9) if there is a change in the tax rates, the Subscriber may not used tobacco

return to the designated customs office of the stickers. If the customer has already paid

the value of tobacco stamps, returns him to the designated customs office this amount. ".



121. In article 122, paragraph 10 shall be deleted.



122. In § 131 letter h) is added:



"h) model employee, who works at a designated customs office,

entry to the objects of the customer ".



123. In section 131 and letter):



"i) model of the employee, who works at the Customs Directorate,

with supervision under section 122, paragraph. 2, 3 and 5, ".



124. In § 131 at the end of subparagraph (j)) is replaced by a dot comma and the following

the letter k), which read:



"to) the model forms for the statements under section 118a, paragraph. 7 and 9. ".



125. Article 134, paragraph 1 shall be deleted.



Paragraphs 2 and 3 shall become paragraphs 1 and 2.



126. In paragraph 134. 1, the first sentence shall be replaced by the phrase "control of compliance with the

the ban on the sale of spirits and tobacco products under section 133 shall be entitled to

to carry out the inspection authorities referred to in section 115, paragraph. 1, and the like

procedure as the other inspection activities pursued by the Special

the legislation, which lays down their scope. "



127. in the third part, the following new fourth and fifth parts, including

the headings and footnotes no 65e, 65f and 65 g shall be inserted:



"PART FOUR



TAGGING AND COLORING OF SELECTED MINERAL OILS



section 134a



The definition of markup and colouring of selected mineral oils



(1) the Markup and colouring of selected mineral oils means

even the incorporation of marker and coloring in these oils for

the purpose of the use of these oils, with the exception of their use for the drive

diesel engines on the road, and when the waters on cruises

the tax territory of the Czech Republic, where the mineral oil used for

These cruises not covered by the exemption provided for in § 49 paragraph. 10.



(2) the kind of marker and kind of dyes, their minimum quantity 1

litres of marked and coloured mineral oils and their

the register provides detailed legal prescription.



section 134b



The subject of tagging and coloring of selected mineral oils



(1) the subject of tagging and coloring are mineral oil listed below

nomenclature codes 2710 19 29, 2710 19 41 and 2710 19 45, 2710 19 49,

which are intended for use for the production of heat.



(2) Značkovány and dyed according to the rules laid down in § 134c to 134 k

they may not be



and other mineral oil) than referred to in paragraph 1,



b) mineral oils as referred to in paragraph 1, if it is a fuel and

lubricants according to special legal regulation ^ 65e)



c) mineral oils as referred to in paragraph 1, if it is a fuel

for cruises to the waters of the territory of the Czech Republic on the tax, which is
not covered by the exemption provided for in § 49 paragraph. 10,



(d)) of kerosene under the nomenclature code 2710 19 21,



e) ingredient for the manufacture of those mineral oils, which are listed in the

(a) to (d))),



f) mineral oil which is tagging and coloring on the failure of their

the use of the.



(3) the list of mineral oils in accordance with paragraph 2 (a). (f)), which is

tagging and coloring on the failure of their use, lays down the legal

prescription.



(4) Značkovány and coloured mineral oil may not be referred to in paragraph

1, that are or are to be dispatched to other Member States in the

the regime of conditional exemption from tax or free tax circulation

or which are or are to be exported to third countries.



§ 134c



The principles of tagging, and dyeing of selected mineral oils



(1) mineral oil listed in § 134 b of paragraph 1. 1 must be označkovány and

and all the time, when they are located on the territory of the Czech tax

Republic, if this law provides otherwise (section 134b (4) and section 134e

paragraph. 1).



(2) The tax territory of the Czech Republic can mineral oil listed in

section 134b paragraph. 1 tag and using exclusively in a tax warehouse in accordance with section 19 of the

paragraph. 2, which is equipped with a dosing and opencast equipment for tagging

and coloring of these oils. Tagging and coloring of mineral oils

referred to in section paragraph 134b. 1 outside a tax warehouse in accordance with section 19, paragraph. 2, which

It is equipped with a dosing and opencast equipment for tagging and coloring

These oils, shall be deemed a material breach of this law.



(3) mineral oil listed in § 134 b of paragraph 1. 1 shall be assessed in terms of

the contents of the marker and colouring matters in the form of certification under the Special

the law ^ 65f).



(4) mineral oil listed in § 134 b of paragraph 1. 1 marked and coloured

otherwise than provided for in this law, shall be treated as mineral oils

neznačkované and not colored.



§ 134d



Exports of selected mineral oils



Legal and natural persons, which are mineral oil listed in §

paragraph 134B. 1 intended for export into free tax circulation, are

the moment of entry into free tax circulation required to submit to the Customs Office

the customs declaration for release of these oils to the export procedure or to the

European Community transit. In the case of non-

the cancellation of export or transit system of the European communities are

listed persons shall, if the oil were no longer označkovány and

coloured, branded and color, and only in a tax warehouse. These

oils are the date of receipt to the tax warehouse again listed in the mode

conditional exemption and a tax warehouse operator arises

on the day of their adoption, be entitled to a refund of the tax.



Obligations and prohibitions in the tagging and coloring of the chosen mineral

oils



§ 134e



(1) the Tag and colored mineral oil listed in § 134 b of paragraph 1. 1 is on

the tax territory of the Czech Republic is obliged to tax warehouse operator

before placing them into free tax circulation.



(2) in the carriage of mineral oils as referred to in section paragraph 134b. 1 from another

Member State under a conditional exemption or in free

tax circulation or importation from a third country is required to

tagging and coloring of these oils to ensure their recipients or

the importer, even before their entry to the territory of the Czech tax

of the Republic.



(3) the Producer and the user of the mixture of marker and colouring matters referred to in

the implementing legislation pursuant to section 134a paragraph. 2, which has its registered office or

place of residence on the territory of the Czech Republic, the tax is required to keep a register of

marker and coloring according to the implementing legislation.



(4) the operator of a tax warehouse, the consignee or the importer, who is

required to tag and colored mineral oil listed in § 134 b of paragraph 1. 1

or is bound to such tagging and dyeing to ensure it is on

the request of the authority referred to in section 134 k, paragraph. 1 must submit a certificate

under special legislation ^ 65f).



(5) Legal and physical persons who purchase or otherwise take

neznačkované and not colored mineral oil listed in § 134 b of paragraph 1. 1 with the

the intent to transport them to another Member State in the conditional mode

tax exemption or tax in free circulation or exported to a third

countries are obliged to promptly ensure the tagging and coloring of these

oils, if such right or export does not take place. For the listed

legal and natural persons shall apply the obligations laid down in paragraphs 1 and 2

Similarly. If these products are already included into free tax circulation,

must be označkovány and colored in a tax warehouse. In this case,

These oils are again listed in the conditional exemption scheme

taxes and tax warehouse operator arises on the date of receipt of the claim to the

tax refund.



(6) legal and natural persons, producing, processing, transporting,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the ^ 6) mineral oil listed in § 134 b, are

required to



and) produce, handle, transport, store, shop or otherwise

acquire, sell or consume these oils on the basis

business licence for these activities under the special rule

the rules relating to sole proprietorship; It does not apply to persons who

buy, sell, transport or store them exclusively in the oil

unit packaging to 50 kg,



(b)) to enable the authorities specified in § 134 k, paragraph. 1 access to the objects,

space and equipment used in the production, processing, transport,

storage, purchase or other acquisition, sale, or consumption of these

oils,



(c) submit to the authorities on request) referred to in section 134 k, paragraph. 1 the appropriate

documentation and to provide true and complete information related to the

the production, processing, transportation, storage, purchase or any other

the acquisition, sale, or consumption of these oils,



(d)) to enable the authorities specified in § 134 k, paragraph. 1 remove the free of charge in

the necessary quantity of samples of these oils in the manner laid down in the implementing

the law,



(e)) to pay the necessary costs associated with performing the analysis of the collected

a sample of the accredited person ^ 65f), if on the basis of this analysis,

found violations of the obligations laid down in this law.



(7) legal and natural persons, producing, processing, transporting,

store, purchase or otherwise acquire, sell or consume

mineral oil listed in § 134 b, shall keep in a way

laid down by the implementing regulation a register on the types and quantities of

These oils and on the ways of dealing with them.



(8) legal and natural persons that manufacture, process, or

sell mineral oils, which may not be in accordance with § 134 b of paragraph 1. 2 (a).

d) značkovány and dyed in the manner referred to in paragraph 6, are required to



and in the accompanying technical documentation) and in the documents provided for in this

the law for these oils specifically noted that these oils may not be

used for the propulsion of the engines,



(b)) have in the records of the purchase and sale of these oils, the statement of the buyer,

that tagging and coloring of these oils is on the failure of their use or

that will not be used for propulsion engines or for the manufacture of fuel or

lubricants according to special legal regulation ^ 65e)



(c)) for control purposes keep the technical documentation and supporting documents to the

These oils for a period of 10 years from the date on which they began to dispose of them

as indicated in paragraph 6.



(9) legal and natural persons that buy mineral oil listed in

section 134b paragraph. 1, at the request of the seller are required to expose him

at the latest before the date of issue of these oils the Declaration referred to in paragraph 8

(a). (b)).



§ 134f



It is prohibited to



and dilute, delete) or otherwise change the tagging and mineral coloring

the oils referred to in § 134 b of paragraph 1. 1 outside a tax warehouse located on the

the tax territory of the Czech Republic, which has a permit to tagging and

coloring of these oils under section 134g,



(b)) to transform into free tax circulation neznačkované and not colored mineral

oils as referred to in section paragraph 134b. 1,



(c)) offer for sale or use of marked and coloured mineral oil

referred to in section paragraph 134b. 1 for drive motors with the exception of the stationary

engines and gas turbines intended for the production of electricity and heat

energy and, with the exception of the engines used in the voyages in the waters of the

the tax territory of the Czech Republic, where the mineral oil used for

These cruises subject to exemption pursuant to § 49 paragraph. 10,



(d)), Motorola and store tagged and coloured mineral oil listed

in § 134 b of paragraph 1. 1 in the container that is in conjunction with or is in the

such containers to curve,



e) offer for sale or to use for propulsion engines, mineral oils,

that may not be značkovány and dyed according to § 134 b of paragraph 1. 2 (a). (d)).



Enable to marking and colouring of selected mineral oils



§ 134g



(1) the operator of a tax warehouse to the tax territory of the Czech Republic can

tag and colored mineral oil listed in § 134 b of paragraph 1. 1 only

the basis of the authorization to the tagging and coloring of these oils (hereinafter referred to as

"authorization to dye"). On the issue of permits to dye decides customs

the Directorate on the application referred to a tax warehouse operator

through the Customs Office.
(2) Marking and colouring of mineral oils as referred to in section paragraph 134b. 1

without the authorisation of the coloring pursuant to paragraph 1 shall be considered a material breach of

of this law.



(3) in an application for a permit for staining must be included

requirements:



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 of the ^ 12)

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



(b)) instead of a tax warehouse, in which the mineral oil listed in §

paragraph 134B. 1 značkovány and dyed,



(c) the name, if applicable) business designations, mineral oils as referred to in section

paragraph 134B. 1, which will be značkovány and dyed,



(d) the anticipated annual quantity) of mineral oils as referred to in section 134b

paragraph. 1, which will be značkovány and dyed,



(e) information on the installed equipment) and the technical documentation of the equipment on the

tagging and coloring of mineral oils as referred to in section paragraph 134b. 1,



(f) the registration number of the tax warehouse) the plaintiff, which was assigned

under section 20 (2). 11.



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

the Directorate stated and documented additional data needed for monitoring

tagging and coloring of mineral oils as referred to in section paragraph 134b. 1.



§ 134h



(1) the Customs Directorate shall verify the information referred to in the proposal and, in the case

doubt as to their correctness and completeness will invite the petitioner to

the closer the data explained, changed, added, and to show, and at the same time lays down the

the time limit within which the applicant is obliged to respond to the challenge. After a futile

expiry of the Customs Directorate shall postpone the proposal. About the postponement of the

the design of the Customs Directorate shall inform the applicant.



(2) the Customs Directorate in the permit shall dye fact pursuant to section

134g paragraph. 3 (b). and (c))) and (e)) to (f)).



(3) the Customs Directorate shall decide on the application for a permit to dye for

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.



(4) the decision to issue a permit to the Customs Directorate shall draw up coloring

in two original copies, one of which is addressed to the applicant and the other

the Customs Office competent for the petitioner.



(5) in the authorization decision to dye the Customs Directorate for

its validity period, which shall begin on the date of the entry into force of the decision.

The Customs Directorate shall lay down the period of validity of the permit to dye, so that

This permit was valid until at least the end of the calendar year in which it has

the decision on the grant of legal authority, until the end of the third

Since the end of the calendar year in which the decision on the grant of

released.



(6) a decision refusing the application for the issue of permits to dye

does not meet, or does not meet in full, must be justified.



§ 134i



(1) for the issue of a new permit to the coloring of the holder shall be obliged to ask the

no later than three calendar months before the end of the period of validity

prior authorization to dye, dye and if the bloc intends to

has mineral oil, which the previous permit for staining

concerns.



(2) the holder of a permit to the dyeing is required to notify the Customs Directorate

any change in the information referred to in section 134g paragraph. 3 (b). and) to 15

calendar days from the date of its creation. Change to the information referred to in section 134g

paragraph. 3 (b). b), c) and (e)) is the holder of the authorization shall notify the dye

previously, before those changes will occur.



(3) if there is a change in the information referred to in section 134g paragraph. 3 (b). and customs)

the Directorate will issue a decision on the amendment to the original permit for staining.

If there is a change in the facts and the other data referred to in the authorisation to

coloring, Customs Directorate shall decide on the issuance of new permits for dyeing

and the withdrawal of the authorisation prior to staining.



§ 134j



(1) the authorisation shall cease to dye



and the date of expiry) of which it was issued,



(b) the dissolution of a legal person), if the holder of the authorization to the coloring of a legal

person,



(c) the death of the holder of the authorization) to dye or on the date of entry into force

judgment of the Court by a declaration by the holder of the authorisation to dye for the dead,



(d)) on the date of the entry into force of a court decision on the Declaration of bankruptcy of the

the assets of the holder of the permit to the colouring, or



(e) the date of dissolution or withdrawal) the authorisation to operate a tax warehouse

under section 20 (2). 17 or 18.



(2) the Customs Directorate of the authorisation to be withdrawn where the dye



and the holder of the authorisation to dye) violated the obligations or prohibitions laid down

in § 134e and 134f,



(b)) have changed the facts on which the acceptance was to dye

released, and the holder of the authorisation to dye did not ask for the change, or



(c) the holder of the authorisation to dye) so requests.



§ 134 k



Check the tagging and coloring of selected mineral oils



(1) to ensure compliance with the obligations and prohibitions in the tagging and coloring

mineral oils as referred to in § 134 b are entitled to the following authorities:



and the Customs authorities and the customs) Directorate,



(b) the territorial financial authorities) and



(c)), the Czech trade inspection.



(2) if it detects one of the authorities referred to in paragraph 1, have been violated

the obligation or prohibition when tagging and coloring of mineral oils

referred to in section 134b, communicate such finding to the other authorities referred to in

paragraph 1.



(3) check the tagging and coloring of mineral oils as referred to in section 134b

paragraph. 1 and the method of disposal of the collected sample of mineral oil into the

time of its delivery to the relevant accredited person ^ 65f) is governed by the law of

State control.



(4) Analysis of samples of mineral oils as referred to in § 134 b for

the purpose of checking compliance with the obligations and prohibitions in the tagging and coloring

These oils are authorised to carry out only an accredited person ^ 65f), and

on the request of the authority referred to in paragraph 1.



PART THE FIFTH



TAGGING of CERTAIN OTHER MINERAL OILS ^ 65 g)



§ 134l



Definition of the concept of tagging of certain other mineral oils



(1) Tagging of certain other mineral oils means

even the incorporation of the substance into the markup of these oils.



(2) the kind of marker and its minimum quantity in 1 litre of certain

other mineral oils other than those listed in part a of the third and the way its

the register provides detailed legal prescription.



§ 134 m



Subject tagging of certain other mineral oils



(1) the subject of tagging are the following mineral oils:



and) benzene, toluol, xylene, aromatic hydrocarbons and other mixtures

crude light oils listed under the nomenclature codes 2707 10 10, 2707 20,

2707 30, 2707 99 11 and 2707 50 with the exception of the products listed, which is

tagging on the failure of their use,



(b)) Central oil under the nomenclature codes, 2710 19 15 and 2710 19 11

with the exception of 2710 19 25 medium oils used as ingredients for the

the production of mineral oils intended for use for the propulsion motors or

medium oils, for which tagging on the failure of their use,



(c) heavy gas oils) listed under the nomenclature codes 2710 and 2710 19 31

19 35, with the exception of heavy gas oils used as ingredients for the

the production of mineral oils intended for use for the propulsion motors or

heavy gas oils, which are tagging on the failure of their

the use,



(d)) of heavy fuel oil under the nomenclature codes 2710 19 51, 2710 19

55, 2710 19 61, 2710 19 63, 2710 19 65 and 2710 19 69 having at least two

of these properties:



1. kinematic viscosity at 40th. (C) is less than 12 mm2. s-1, including



2. density at 15th. (C) is higher than the 784 kg. m-3, including a less than 913

kg. m-3 including,



3. when the distillation test according to the methods specified in ISO 3405

at least 20% by volume, including losses to the st 350. (C) with

the exception of heavy fuel oils intended for use for the propulsion motors or

heating oil, which is the tagging on the failure of their use,



e) lubricating oils listed under the nomenclature codes 2710 19 71, 2710 19 75,

2710 19 81, 2710 19 83, 2710 19 87, 2710 19 91 and 2710 19 99 having these

properties:



1. kinematic viscosity at 40th. (C) is less than 12 mm2. s-1, including



2. the flash point according to the method Penskyho and Martens or method in the

an open Crucible is lower than 150th. (C) including,



3. when the distillation test according to the methods specified in ISO 3405

at least 20% by volume, including losses to the st 350. (C),



While it is sufficient that such oil had a property referred to in paragraph 1 and

at least one of the properties referred to in paragraphs 2 and 3; with the exception of the

lubricating oils for which tagging on the failure of their use,



f) acyclic saturated hydrocarbons and other acyclic hydrocarbons referred

under the nomenclature codes 2901 10 10, and with the exception of 2901 29 20 2901 29 80

acyclic hydrocarbons for which tagging on the failure of their use,



(g)), toluene, o-xylene, m-xylene, p-xylene and xylene mixture listed under codes

the nomenclature of 2902 30 000 and 2902 41 to 44, with the exception of the products listed, at the
which is the tagging on the failure of their use,



h) organic composite solvents referred to under code nomenclature 3814

00 90, with the exception of solvents for which tagging on the failure of their

the use of the.



(2) Značkovány according to the rules laid down in § 134n to 134v shall not be



and other mineral oil) than referred to in paragraph 1,



(b)), kerosene (kerosen) referred to under code 2710 19 21 nomenclature,



c) mineral oils for specific processing listed under codes

the nomenclature of the 2710 19 11, 2710 19 31, 2710 19 61 and 2710 19 71,



d) mineral oils for chemical processing listed under codes

nomenclature, 2710 19 15 2710 19 35, 2710 19 65 and 2710 19 75; for such

chemical processing, however, does not consider the use of mineral oils

as an ingredient for the production of mineral oils, blending,



e) white and medicinal oils listed under the nomenclature code 2710 19 85,



f) electrical insulating oils listed under the nomenclature code 2710 19 93,



g) mineral oils as referred to in paragraph 1 are used as ingredients for the

the production of mineral oils intended for use for propulsion engines,



h) mineral oils as referred to in paragraph 1, for which the tagging on the

the failure to use them,



I) mineral oils as referred to in paragraph 1 in unit packages of up to 50 kg.



(3) the list of mineral oils as referred to in paragraph 2 (a). (h)), which

is the tagging on the failure of their use, lays down the legal

prescription.



(4) the Značkovány may not be the mineral oils as referred to in paragraph 1, which

or to be transported to other Member States in the mode

conditional exemption from taxes, free tax circulation or outside these

modes, or which are or are to be exported to third countries.



§ 134n



The principles of tagging of certain other mineral oils



(1) mineral oil listed in § 134 m, paragraph. 1 must be označkovány after

all the time, when they are located on the territory of the Czech Republic's tax if

This law provides otherwise (art. 134 m (4) and section 134p (1)).



(2) The tax territory of the Czech Republic may be mineral oil listed in §

paragraph 134 m. 1 has only the manufacturer, which is equipped with a dosing and

opencast equipment for tagging these oils.



(3) mineral oil listed in § 134 m, paragraph. 1 shall be assessed in terms of

the contents of the marker in the form of certification according to a special legal

code ^ 65f).



(4) mineral oil listed in § 134 m, paragraph. 1 marked otherwise than

lays down the law, is regarded as a mineral oil neznačkované.



§ 134o



The export of certain other mineral oils



Legal and natural persons, which are mineral oil listed in §

paragraph 134 m. 1 intended for export manufactured or placed in free tax

circulation, they are at the moment of termination of production or entry into free tax

circulation required to submit to the Office of the customs declaration for release

the oils in the export procedure or a transit procedure of the European

the community. In the case of a non-cancellation of export or transit

the scheme of the European communities referred to the persons required to these oils,

If you have not already been označkovány, mark. If these oil

put into free tax circulation admitted to tagging your operator

tax warehouse, the date of receipt of the tax warehouse again listed

in the scheme of conditional exemption from tax.



Obligations and prohibitions in the tagging of certain other mineral oils



§ 134p



(1) the Tag mineral oil listed in § 134 m, paragraph. 1 is on the tax

the territory of the Czech Republic is obliged to their manufacturer, not later than when the output from the

the production equipment. If the manufacturer labeled its mineral oil listed in

§ 134 m, paragraph. 1 in the tax warehouse is required to tag these oils

before placing them into free tax circulation.



(2) in the carriage of mineral oils as referred to in section paragraph 134 m. 1 from another

Member State under a conditional exemption, in free

tax circulation or outside these regimes or their importation from the third country

tagging of these oils is required to ensure that the recipient or

the importer, even before their entry to the territory of the Czech tax

of the Republic.



(3) the producer and the user of the marker listed in the implementing the legal

Regulation under section 134l paragraph. 2, which has its registered office or place of residence of the

the tax territory of the Czech Republic, is obliged to keep a register of markup

substances referred to in the implementing legislation.



(4) the manufacturer, the importer, the consignee, or which is required to tag

mineral oil listed in § 134 m, paragraph. 1 or is bound to such

tagging to ensure, at the request of the authority referred to in section paragraph 134v. 1

required to submit a certificate under a special legal regulation ^ 65f).



(5) Legal and physical persons who purchase or otherwise take

neznačkované mineral oil listed in § 134 m, paragraph. 1 with the intention of

to transport it to another Member State in the conditional exemption scheme

from the tax free tax circulation or outside these schemes or exported to

a third country shall be obliged to promptly ensure the tagging of these oils,

If this transport or export does not take place. For the legal

and natural persons shall apply the obligations laid down in paragraphs 1 and 2 shall apply mutatis mutandis.

If these products subject to the system of conditional exemption from taxes

and they are already included into free tax circulation must be

označkovány in a tax warehouse. In this case, these oils

Once again listed in the conditional exemption scheme and

the operator of a tax warehouse shall arise on the date of receipt of the claim for refund

the tax.



(6) legal and natural persons, producing, processing, transporting,

store, purchase or otherwise acquire, sell or consume in the

the framework of the business activity of the ^ 6) mineral oil listed in § 134 m, are

required to



and) produce, handle, transport, store, shop or otherwise

acquire, sell or consume these oils on the basis

business licence for these activities under the special rule

the rules relating to sole proprietorship; It does not apply to persons who

buy, sell, transport or store them exclusively in the oil

unit packaging to 50 kg,



(b)) to enable the authorities referred to in section paragraph 134v. 1 access to the objects,

space and equipment used in the production, processing, transport,

storage, purchase or other acquisition, sale, or consumption of these

oils,



(c) submit to the authorities on request) referred to in section paragraph 134v. 1 the appropriate

documentation and to provide true and complete information related to the

the production, processing, transportation, storage, purchase or any other

the acquisition, sale, or consumption of these oils,



(d)) to enable the authorities referred to in section paragraph 134v. 1 remove the free of charge in

the necessary quantity of samples of these oils in the manner laid down in the implementing

the law,



(e)) to pay the necessary costs associated with performing the analysis of the collected

a sample of the accredited person ^ 65f), if on the basis of this analysis,

found violations of the obligations laid down in this law.



(7) legal and natural persons, producing, processing, transporting,

store, purchase or otherwise acquire, sell or consume

mineral oil listed in § 134 m, shall keep in a way

laid down by the implementing regulation a register on the types and quantities of

These oils and on the ways of dealing with them.



(8) legal and natural persons that manufacture, process, or

sell mineral oils, which may not be in accordance with § 134 m, paragraph. 2 (a).

(c)), e) and (f)) značkovány in the manner referred to in paragraph 6, are required to



and in the accompanying technical documentation) and in the documents provided for in this

the law for these oils specifically noted that these oils may not be

used for the propulsion of the engines,



(b)) have in the records of the purchase and sale of these oils, the statement of the buyer,

that the tagging of these oils is the failure to use them or not

used for the propulsion of the engines or to produce fuel or lubricant in accordance with

special legal regulation ^ 65e)



(c)) for control purposes keep the technical documentation and supporting documents to the

These oils for a period of 10 years from the date on which they began to dispose of them

as indicated in paragraph 6.



(9) legal and natural persons that buy mineral oil listed in

§ 134 m, paragraph. 1, at the request of the seller are required to expose him

at the latest before the date of issue of these oils the Declaration referred to in paragraph 8

(a). (b)).



§ 134q



It is prohibited to



and dilute, delete) or otherwise change the tagging of mineral oils

referred to in section paragraph 134 m. 1,



(b)) to transform into free tax circulation or to sell the neznačkované mineral

oils as referred to in section paragraph 134 m. 1,



(c)) offer for sale or use of marked mineral oil listed in

§ 134 m, paragraph. 1 for drive motors,



(d) transport and storage) of marked mineral oil listed in § 134 m

paragraph. 1 in the container that is in conjunction with or is in such a

the vessel rolled,



e) offer for sale or to use for propulsion engines, mineral oils,

that may not be značkovány according to § 134 m, paragraph. 2 (a). and (f))) and (h)), and

I).



Authorization to the tagging of certain other mineral oils



§ 134r



(1) legal or natural person referred to in section 134p paragraph. 1 on tax
the territory of the Czech Republic can tag mineral oil listed in § 134 m

paragraph. 1 only on the basis of the authorization to the tagging of these oils (hereinafter referred to as

"authorization to tagging"). On the issue of a permit to tagging decides

the Customs Directorate on the proposal made by that person through customs

the Office.



(2) the Marking of mineral oils as referred to in section paragraph 134 m. 1 without

enable to marking referred to in paragraph 1 shall be considered a material breach of

of this law.



(3) in the application for an authorization must be given to the tagging these

requirements:



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 of the ^ 12)

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



(b)) instead, in which the mineral oil listed in § 134 m, paragraph. 1

značkovány,



(c) the name, if applicable) business designations, mineral oils as referred to in section

paragraph 134 m. 1, which will be značkovány,



(d) the anticipated annual quantity) of mineral oils as referred to in § 134 m

paragraph. 1, which will be značkovány,



(e) information on the installed equipment) and the technical documentation of the equipment on the

tagging of mineral oils as referred to in section paragraph 134 m. 1,



(f) the registration number of the tax warehouse) petitioner was assigned

under section 20 (2). 11.



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

the Directorate stated and documented additional data needed for monitoring

tagging of mineral oils as referred to in section paragraph 134 m. 1.



§ 134s



(1) the Customs Directorate shall verify the information referred to in the proposal and, in the case

doubt as to their correctness and completeness will invite the petitioner to

the closer the data explained, changed, added, and to show, and at the same time lays down the

the time limit within which the applicant is obliged to respond to the challenge. After a futile

expiry of the Customs Directorate shall postpone the proposal. About the postponement of the

the design of the Customs Directorate shall inform the applicant.



(2) the Customs Directorate in the authorisation shall indicate the facts according to the tagging

§ 134r paragraph. 3 (b). and (c))) and (e)) to (f)).



(3) the Customs Directorate shall decide on the application for a permit to

tagging within 60 calendar days from the commencement of the proceedings; in a particularly

complex cases, shall decide no later than 90 calendar days; If you cannot

due to the nature of the matter, even in this period of time, it can reasonably

extend the next higher superior authority. If the Customs Directorate

decide within 60 calendar days, or up to 90 calendar days,

required about the plaintiff, stating the reason.



(4) the decision to issue a permit to the Customs shall be tagging

Headquarters in two original copies, one of which is addressed to the applicant

and the second at the Customs Office competent for the petitioner.



(5) a decision on the permit to the Customs Directorate tagging

the period of its validity, which shall begin on the date of entry into force

decision. The Customs Directorate shall lay down the period of validity of the authorisation to

tagging so that this authorization was valid until at least the end of the calendar

the year in which the grant decision has the legal power, to a maximum

by the end of the third calendar year after the end of the year in which the

the decision to grant is issued.



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

does not meet, or does not meet in full, must be justified.



§ 134t



(1) for the issue of a new permit tagging, the holder shall be obliged to

request no later than three calendar months before the end of the period of validity

prior authorization for tagging, tag if the bloc intends to

mineral oil, which the previous permit to tagging concerns.



(2) the holder of the authorization to the tagging is required to notify the customs

Directorate of any change of information referred to in section paragraph 134r. 3 (b). and) to

15 calendar days from the date of its creation. Change to the information referred to in section

134r paragraph. 3 (b). b), c) and (e)) is the holder of the authorization to the tagging

obliged to notify before those changes will occur.



(3) if there is a change in the information referred to in section paragraph 134r. 3 (b). and customs)

the Directorate will issue a decision on the amendment to the original permit to tagging.

If there is a change in the facts and the other data referred to in the authorisation for

tagging, Customs Directorate shall decide on the release of a new authorization to

tagging and the withdrawal of the authorisation to the tagging of the previous.



§ 134u



(1) the permit to lapse tagging



and the date of expiry) of which it was issued,



(b) the dissolution of a legal person), if the holder of the authorization to the tagging

a legal person,



(c) the death of the holder of the authorization for) tagging or the date of the entry into force

judgment of the Court by a declaration by the holder of the permit to the tagging for the dead,

or



(d)) on the date of the entry into force of a court decision on the Declaration of bankruptcy of the

the assets of the holder of the permit to the tagging.



(2) the Customs Directorate of the authorisation to be withdrawn where the tagging



and the holder of the authorization to the tagging) violated the obligations or prohibitions

laid down in section 134p and 134q,



(b)) have changed the facts on the basis of the authorisation to

tagging, and the holder of the permit issued to the tagging hasn't asked for his

the change, or



(c) the holder of the authorization to the tagging) on request.



§ 134v



Check the tagging of certain other mineral oils



(1) to ensure compliance with the obligations and prohibitions when tagging

mineral oils as referred to in § 134 m are entitled to the following authorities:



and the Customs authorities and the customs) Directorate,



(b) the territorial financial authorities) and



(c)), the Czech trade inspection.



(2) if it detects one of the authorities referred to in paragraph 1, have been violated

the obligation or prohibition when tagging of mineral oils as referred to in section

134 m, such a finding shall notify the other institutions referred to in paragraph 1.



(3) check the tagging of mineral oils as referred to in section paragraph 134 m. 1 and

the treatment with the removed sample mineral oil until its

transmission of relevant accredited person ^ 65f) is governed by the law of the State

checking.



(4) Analysis of samples of mineral oils as referred to in § 134 m for

the purpose of checking compliance with the obligations and prohibitions when tagging these

oils are authorised to carry out only an accredited person ^ 65f), on the

the request of the authority referred to in paragraph 1.



65E) section 77 of Act No. 56/2001 Coll., on conditions for the operation of vehicles on

road traffic, as amended by Act No. 309/2006 Coll.



65f) section 10 of the law No. 22/1997 Coll., on technical requirements for products and

amending and supplementing certain acts, as amended by law No 71/2000 Coll. and

Act No. 205/2002 Sb.



65 g) 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 provision of

information in the field of technical regulations and rules on services

the information society, as amended by Directive 98/48/EC ".



The existing parts of the fourth and fifth are referred to as part of the sixth and seventh.



128. the title of the sixth is: "ADMINISTRATIVE DELICTS".



129. In paragraph § 135b. 1 at the beginning of subparagraph (a)), the following Word

"unduly" and at the end of the text of subparagraph (a)), the following words "

smoking ".



130. In paragraph § 135b. 1 (a). (b)), the words "§ 107, paragraph. 4 "shall be replaced by the words

"§ 107, paragraph. 2. "



131. In paragraph § 135b. 2 the word "rule" shall be replaced by the word "administrative".



132. In paragraph 135d. 5 the last sentence, the words "employees of the customs"

replaced by the words "employees, who work in the customs".



133. section 135e:



"section 135e



(1) a natural person has committed an offence that violates



and the prohibition in § 134f) (a). and), c), (d)) or (e)), or



(b)) the prohibition under section 134q (a). and), c), (d)) or (e)).



(2) for the offence referred to in paragraph 1 may be to impose a fine of up to 50 000 Czk. ".



134. Section 135e, the following new section 135f to 135i, are added:



"section 135f



(1) Legal or natural person established by the administrative

tort that violates



and the prohibition in § 134f) (a). and), c), (d)) or (e)), or



(b)) the prohibition under section 134q (a). and), c), (d)) or (e)).



(2) the Legal or natural person established by the administrative

tort that violates



and the prohibition in § 134f) (a). (b)), or



(b)) the prohibition under section 134q (a). (b)).



(3) for the administrative offence referred to in paragraph 1 shall be imposed of up to 50 000 Czk.



(4) in the administrative offence referred to in paragraph 2 is saved a penalty from 50 USD to the

50 0000 0000 Czk.



§ 135



(1) Legal or natural person established by the administrative

tort by



and) as the person who purchases or otherwise becomes neznačkované or

not colored mineral oil with the intent to transport them to another Member

State, or exported to a third country does not ensure tagging or dyeing

mineral oils according to § 134e paragraph. 5,



(b)) as the operator of a tax warehouse



1. the neznačkuje or does mineral oil according to § 134e paragraph. 1, or



2. tags or dyed mineral oil without a permit under section 134g paragraph.

1,



(c)) as the recipient or importer will not ensure the tagging or dyeing

mineral oils according to § 134e paragraph. 2,



(d)), as a manufacturer or the user of a mixture of dyes and marking substances, which

has its registered office or place of residence on the territory of the Czech Republic, the tax does not

registration in accordance with § 134e paragraph. 3,



(e)) as the operator of a tax warehouse, the consignee or the importer, who is
required to tag and colored mineral oil listed in § 134 b of paragraph 1. 1

or that is required to ensure that such tagging and coloring, do not submit

the certificate referred to in section paragraph 134e. 4,



(f)) as the person referred to in section paragraph 134e. 6



1. the activities referred to in section paragraph 134e. 6 (a). and) without

business licence, if the subject of mineral oil in the

unit packaging of over 50 kg,



2. to gain access to the objects referred to in section paragraph 134e. 6 (a). (b)),



3. contrary to § 134e paragraph. 6 (a). (d)) does not allow to remove free of charge

samples of mineral oils in the required amount, or



4. does registration under section 134e paragraph. 7,



(g)) as the person referred to in section paragraph 134e. fails to comply with an obligation under section 8 134e

paragraph. 8 (a). and (c)).)



(2) for the administrative offence is imposed



and) from 50 USD to 50 0000 0000 CZK in the case of an administrative offence under the

paragraph 1 (b). and, paragraph 1 (a)). (b)) and paragraph 1 of point 1 (a). (c))

to (g)),



(b)), from 10 USD to 10 0000 0000 CZK in the case of an administrative offence under the

paragraph 1 (b). (b)), point 2.



§ 135h



(1) Legal or natural person established by the administrative

tort by



and) as the person who purchases or otherwise becomes neznačkované mineral

oil with the intent to transport them to another Member State or exported to

a third country does not ensure tagging mineral oils under section 134p paragraph.

5,



(b) the manufacturer or the operator) as a tax warehouse, mineral

oils as referred to in section paragraph 134 m. 1 lists into free tax circulation

neznačkuje mineral oils under section 134p paragraph. 1,



(c)) tags the mineral oil listed in § 134 m, paragraph. 1 without a permit under

§ 134r paragraph. 1,



(d)) as the recipient or importer will not ensure the tagging of mineral oils

pursuant to section 134p paragraph. 2,



(e)), as a manufacturer or user, that marker has its registered office or

place of residence on the territory of the Czech Republic, the tax does not register under section

134p paragraph. 3,



(f)), as a manufacturer, the operator of a tax warehouse, the consignee or the importer,

that is required to tag mineral oil listed in § 134 m, paragraph. 1

or that is required to ensure that such tagging, does not submit the certificate

pursuant to section 134p paragraph. 4,



(g)) as the person referred to in section 134p paragraph. 6



1. the activities referred to in section 134p paragraph. 6 (a). and) without

business licence, if the subject of mineral oil in the

unit packaging of over 50 kg,



2. to gain access to the objects referred to in section 134p paragraph. 6 (a). (b)),



3. in contravention of section 134p paragraph. 6 (a). (d)) does not allow to remove free of charge

samples of mineral oils in the required amount, or



4. does registration under section 134p paragraph. 7,



(h)) as the person referred to in section 134p paragraph. fails to comply with an obligation under section 8 134p

paragraph. 8 (a). and (c)).)



(2) for the administrative offence is imposed



and) from 50 USD to 50 0000 0000 CZK in the case of an administrative offence under the

paragraph 1 (b). and), b), (d)) to (h)),



(b)), from 10 USD to 10 0000 0000 CZK in the case of an administrative offence under the

paragraph 1 (b). (c)).



§ 135i



(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 no later than 3 years from the day when it was committed.



(4) administrative offences according to the



and § 135), section 135a of paragraph 1. 1 (a). and paragraph), § 135b. 1 (a). and (e))), g)

I), § 135b paragraph. 2 and section 135 c discuss the authorities referred to in section 115, paragraph. 1

(a). (c)), and (d)), and in first instance, whether or not the authorities referred to in section 115, paragraph. 1

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



(b)) § 135e paragraph. 1 and section 135f paragraph. 1 discuss the authorities referred to in section 134 k

paragraph. 1 (a). (c)) and in the first instance, whether or not the authorities referred to in section 134 k, paragraph. 1

(a). and (b)),)



(c) section, paragraph 135). 1 and section 135h paragraph. 1 and 2 are heard by the authorities referred to in section

134v paragraph. 1 (a). (c)) and in the first instance, whether or not the authorities referred to in § 134v

paragraph. 1 (a). and (b)),)



(d) paragraph) section 135a. 1 (a). (b)) to) and § 135b paragraph. 1 (a). (f)) discussed

only the Customs authorities, or the Customs Directorate.



If it is to discuss the administrative tort of the relevant administrative organs, more

the Board will discuss the tort of breach of obligations or

the prohibition finds first, and if a initiated administrative proceedings, so that

the administrative authority, that the administrative proceedings as soon as possible.



(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 5 years after the end of the period

intended for payment. ".



135. In section 138, the words "unless otherwise provided for in this law" shall be replaced by

the words "with the exception of the sixth".



136. In § 139 paragraph. 1 the word "implementing" shall be deleted and the words "§ 21. 3

and 12 "shall be replaced by the words" § 21. 3 and 13. "



137. In § 139 paragraph. 2 the word "implementing" shall be deleted.



138. In § 139 paragraph 3 reads:



"(3) the Ministry of industry and trade shall issue a decree for the implementation of section 49

paragraph. paragraph 14, section 134a. 2, § 134 b of paragraph 1. 3, § 134e paragraph. 3, § 134e paragraph.

6 (a). (d)), § 134e paragraph. 7, section 134l paragraph. paragraph 2, § 134 m. 3, § 134p

paragraph. paragraph 3, section 134p. 6 (a). (d)) and section 134p paragraph. 7. ".



Article II



Transitional provisions



1. coloring and tagging of certain hydrocarbon fuels and lubricants

According to the Act No. 136/1994 Coll., on colouring and marking of certain

hydrocarbon fuels and lubricants and related measures,

additions to law No. 455/1991 Coll., on trades

(Trade Act), as amended, the law of the Czech

the National Council No. 587/1992 Coll., on the excise tax, as amended

legislation, and amending the law of the Czech National Council No. 588/1992 Coll., on the taxation of

value added, in wording of later regulations, as amended

the rules, which were initiated before the date of entry into force of this Act

and not to the date of entry into force of this Act, been

completed, will be completed by the authorities set out in the existing legal

the regulations, in the manner and within the time limits provided for in the existing legal

regulations.



2. the procedure for the imposition of fines under law No 136/1994 Coll., which was

initiated before the date of entry into force of this Act and which has not been to

date of entry into force of this Act, been completed, will be

the authorities set out in the existing completed the legislation, and it

in the manner and within the time limits provided for in the existing legislation.



3. operators of tax warehouses, who dyed and the tag mineral

oils as referred to in section paragraph 134b. 1 of law no 353/2003 SB., as amended effective

from the date of entry into force of this law, these oil dye and

tag to 31. March 2007 without a permit referred to in section 134g paragraph. 1

Act No. 353/2003 SB., as amended effective from the date of entry into force of

of this law.



4. Legal or natural persons that tag mineral oil listed

in the section, paragraph 134 m. 1 of law no 353/2003 SB., as amended effective from the date of

the entry into force of this law, can these oils has until 31 December 2006.

March 2007 without a permit referred to in section paragraph 134r. 1 of law no 353/2003

Coll., as amended, effective from the date of entry into force of this Act.



5. mineral oil listed in § 134 b of paragraph 1. 1 of law no 353/2003 Coll.

in the version effective as from the date of entry into force of this Act, which were in the

on 31 December 2004. in December 2006, and označkovány under the law and in the

the texts of the effective to date of the entry into force of this Act, until 31 December 2004. December

2007 looks as if it were označkovány and coloured according to the part of the

the fourth Act No. 353/2003 SB., as amended effective from the date of acquisition

the effectiveness of this Act.



6. mineral oil listed in § 134 m, paragraph. 1 of law no 353/2003 Coll.

in the version effective as from the date of entry into force of this Act, which were in the

on 31 December 2004. December 2006, made or brought into free tax circulation

to the tax territory of the Czech Republic or that were on this territory

transported from other Member States or imported, until 31 December 2006. December

2007 looks as if it were označkovány according to the part of the fifth Act.

353/2003 SB., as amended effective from the date of entry into force of this Act.



7. The neoznačkované and neobarvené mineral oil listed in § 134 b of paragraph 1.

1 of law no 353/2003 SB., as amended effective from the date of entry into force of

This Act, used for the propulsion of the engines used in the voyages of the

the waters of the territory of the Czech Republic on the tax, if the mineral oil

used for the navigation exempt under section 49, paragraph.

10 to 30. April 2007 looks as if it were the označkovány and the

coloured according to the part of the fourth Act No. 353/2003 SB., as amended effective

from the date of entry into force of this Act.



Article. (III)



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 is apparent from the later

laws.



PART THE SECOND
Amendment of the Act No. 136/1994 Coll.



Article IV



In Act No. 136/1994 Coll., on colouring and marking of certain

hydrocarbon fuels and lubricants and related measures,

additions to law No. 455/1991 Coll., on trades

(Trade Act), as amended, the law of the Czech

the National Council No. 587/1992 Coll., on the excise tax, as amended

legislation, and amending the law of the Czech National Council No. 588/1992 Coll., on the taxation of

value added, in wording of later regulations, as amended by Act No.

95/1996 Coll., Act No. 304/2000 Coll., Act No. 356/2003 Coll., Act No.

442/2003 Coll., Act No. 235/2004 Coll. and Act No. 291/2005 Coll., is part of the

the first is deleted.



PART THE THIRD



cancelled



Article. In



cancelled



PART THE FOURTH



The amendment to Act No 634/2004 Sb.



Article VI



Act No 634/2004 Coll., on administrative fees, as amended by Act No.

217/2005 Coll., Act No. 444/2005 Coll. and Act No. 545/2005 Coll., amended

as follows:



In item 1 of the tariff, the following shall be added to point 1 of the letters m to q)), including

footnote 2a shall be added:



"m) on the issue of authorization to represent the tax representative

and tax representative for the sending of the selected products ^ 2a) Usd 1 000



n) for the issue of a permit to purchase liquefied petroleum gas

put into free tax circulation ^ 2a) Usd 1 000



on the issue of the permit for) tagging and coloring of the selected

mineral oils ^ 2a) Usd 1 000



p) for the issue of permits to the tagging of certain other

mineral oils ^ 2a) Usd 1 000



q) on the amendment of the authorisation issued in accordance with the letters of h), m)

n), o) and (p)) $ 200



2A) of Section 23a, 33a, 60a, 134g and 134r Act No. 353/2003 Coll., on consumer

taxes, as amended by Act No. 217/2005 Coll. and Act No. 575/2006 Sb. ".



PART THE FIFTH



Amendment to Act No. 311/2006 Coll., on motor fuel and petrol stations

fuel and amending certain related laws (the law on the

motor fuel)



Article. (VII)



In section 2 of the Act No. 311/2006 Coll., on motor fuel and petrol stations

fuel and amending certain related laws (the law on the

fuels), letter (d)):



"d) filling station fuel (hereinafter referred to as" pumping station ") construction

or device from which the fuel is sold or issued a rule

in the fuel tank of the vehicle; There is no petrol station construction or equipment,

that is the operational tanks placed in operation, if the fuel

be issued only for own use. ".



PART SIX



Cancellation provisions



Article. (VIII)



Shall be repealed:



1. Law No 95/1996 Coll., amending and supplementing Act No. 136/1994

On the dyeing and tagging of certain hydrocarbon fuels and lubricants and

measures related to the replenishment of Act No. 455/1991 Coll., on the

trades (Trade Act), as amended

the provisions of the law of the Czech National Council No. 586/1992 Coll., on consumer

taxes, as amended, and amending the law of the Czech national

Council No. 588/1992 Coll., on value added tax, as amended

legislation, and amending and supplementing Act No. 455/1991 Coll., on the

trades (Trade Act), as amended

legislation, and the law of the Czech National Council No. 586/1992 Coll., on consumer

taxes, as amended by later regulations.



2. Law No 304/2000 Coll. amending and supplementing Act No. 136/1994

On the dyeing and tagging of certain hydrocarbon fuels and lubricants and

measures related to the replenishment of Act No. 455/1991 Coll., on the

trades (Trade Act), as amended

the provisions of the law of the Czech National Council No. 586/1992 Coll., on consumer

taxes, as amended, and amending the law of the Czech national

Council No. 588/1992 Coll., on value added tax, as amended

the regulations, as amended by law No 95/1996 Coll.



3. Law No 442/2003 Coll., amending and supplementing Act No. 136/1994

On the dyeing and tagging of certain hydrocarbon fuels and lubricants and

measures related to the replenishment of Act No. 455/1991 Coll., on the

trades (Trade Act), as amended

the provisions of the law of the Czech National Council No. 586/1992 Coll., on consumer

taxes, as amended, and amending the law of the Czech national

Council No. 588/1992 Coll., on value added tax, as amended

the regulations, as amended by law No 95/1996 Coll. and Act No 304/2000 Sb.



4. Law No. 291/2005 Coll., amending and supplementing Act No. 136/1994

On the dyeing and tagging of certain hydrocarbon fuels and lubricants and

measures related to the replenishment of Act No. 455/1991 Coll., on the

trades (Trade Act), as amended

the provisions of the law of the Czech National Council No. 586/1992 Coll., on consumer

taxes, as amended, and amending the law of the Czech national

Council No. 588/1992 Coll., on value added tax, as amended

the regulations, as amended.



5. The Decree of the Ministry of industry and trade no. 186/1996 Coll., which

provides details of coloring and tagging of certain hydrocarbon fuels

and lubricants.



6. The Decree of the Ministry of industry and trade no. 348/2000 Coll., which

amended the Decree of the Ministry of industry and trade no. 186/1996 Coll., which

details of dyeing and tagging of certain hydrocarbon

fuels and lubricants.



7. Decree No. 443/2003 Coll., amending Decree No. 186/1996 Coll.,

laying down the details of coloring and tagging certain

hydrocarbon fuels and lubricants, as amended by Decree No. 348/2000 Sb.



8. Decree No. 230/2004 Coll., amending Decree No. 186/1996 Coll.,

laying down the details of coloring and tagging certain

hydrocarbon fuels and lubricants, in wording of later regulations.



9. Decree No. 35/2006 Coll., amending the Decree of the Ministry of

industry and trade no. 186/1996 Coll., laying down the details of the

dyeing and tagging of certain hydrocarbon fuels and lubricants, in the text of the

amended.



PART SEVEN



The EFFECTIVENESS of the



Article. (IX)



1. This law shall enter into force on 1 January 2005. January 2007 with the exception of the

the provisions of the



and § 103), paragraph 104. 1, which shall take effect on 1 January 2005. in March 2007,



(b)) 60, which shall take effect on 1 January 2005. January 2012



(c) section 61,) shall take effect on 1 January 2005. January 2015,



(d) section 62 which) shall take effect on 1 January 2005. January 2018,



(e) section 63,) shall take effect on 1 January 2005. January 2020.



2. The provisions of section 59 shall expire on 31 December 2006. December 2011.



3. The provisions of point 60 shall expire on 31 December 2006. December 2014.



4. The provisions of section 61 shall expire on 31 December 2006. December 2017.



5. The provisions of point 62 shall expire on 31 December 2006. December 2019.



Vaidya in the r.



Klaus r.



Topolanek in r.