678/1920 Sb.



Regulation



the Government of the Czechoslovak Republic



of 31 March 2004. December 1920



to the implementation of the law of 22 March. December 1920. 676 Coll. and n., which

is changing the way the taxation of beer.



Change: 431/1921.



On the basis of article 87(3)(c). III. the Act of 22 December 2004. December 1920, no. 676 Coll. and

n., ordered:



Article I.



Regulation of the Government of the Czechoslovak Republic of 16 May. in December 1919, no.

666 Coll. and n., to the implementation of the law of 25 June. September 1919, no. 533 Coll.

and, on the general tax beverage shall be as follows:



section 1, last paragraph.



Beer means a slightly alcoholic beverage resulting from the fermentation of mladinky,

prepared from substances starchy or sugars with the addition of hops.



Within the meaning of the Act shall be considered with regard to the assessment of the tax:



1. the beer pourer it beer, which is sold as a beer

(ordinary) and corresponds to a mladince of no more than eight degrees

saccharometrických, measured at 14 St. R;



2. for Lager it beer, which is sold under that name, or that

corresponds to the mladince by more than 8th. and less than 11 St. above

the species;



3. the beer special it beer, which is sold under a special

the designation, which does not represent the only place of origin, or that corresponds to the

mladince at least 11 St. above species;



4. for foreign beer it beer, imported beer, special (No.

3.) or which is not accompanied by an official certificate upon importation of the importing

State that the gravity of the beer has a corresponding výčepnímu (no beer only.

1.) or Lager (No. 2).



The derogations, not exceeding by more than 0.5 St. above the border,

Needless to say my sight if these deviations do not occur on a regular basis and

If the beer was not sold at the cost of more expensive, corresponding to the detected higher

stupňovitosti.



For the beer is considered also the mladinka, which are not subject to further manufacture

beer and that is issued from the plant for direct consumption; the tax is worked according to the

stupňovitosti, standard for each type of beer.



section 30, last paragraph.



Recess duty on beer is thus eliminated on the basis of § 1, no 6, Act on export

beer in those days, when the Customs foreign beer producers, required for incorporation

tax according to § 17, no 1., and section 18 of the Act, the supervisory authority shall, before

tax will become payable, in triplicate, written notification of export, containing

the information in paragraph 31 of this Regulation as prescribed and supplemented by the designation of a customs

the Office, which has a consignment hath; the supervisory authority of each of the three

the application confirms one returns, the second and the third shall be retained by

shall send the Customs Office to confirm that the Declaration from

actual output and returns immediately to the supervisory authority; If

declared shipment, and unless the Declaration revoked, they would not in the customs

abroad, at the time of one month after the announced departure,

prescribe the IRS even century. entrepreneurs looking tax independently

from the possible introduction of důchodkového criminal proceedings.



§ 36, para. 2.



Permanent supervision of the tax office introduces důchodkový and century; This surveillance

What matters is that the places according to the range of its needs, the number of

authorities financial administration to carry out surveillance, AC standing at

the reimbursement of the costs prescribed by the entrepreneurs associated with the service

the perks of these authorities.



section 40.



The railway departments, administrations of nautical businesses, as well as post offices

are required to vykazovati within the time limits 14denních shipments of beverages,

listed in section 1, no. 1. up to 6, or in section 2 of the Act, that is in the

the circuit, where the General Tax Act, either for the beverage transport

they have adopted or issued by the recipient, the supervisory authorities (section 35) the competent according to

Space Administration neb releases the shipment.



The statement must be that obsahovati the name and address of the consignee, and then

the day on which the shipment has been made, the kind of beverages (sections 1 and 2 of the Act), the gross

the weight of the consignment in kilograms and the type of packaging (drums, boxes, baskets, bottles and

below.) with closer indication (number of barrels, crates, etc.).



Rail and post offices that lie within the perimeter of the food tax

the finish line, at the release of shipments to recipients are exempted from this obligation

reporting, if financial authorities will allow the nahlížeti to the appropriate

transport records and documents and prohlížeti shipments.



Article II.



§ 1.



Provincial or County benefits from beer, at the same time and together with the

State taxes, so the rates for individual types of associated beer makes 32 h, 44

h and 60 h of 1 litre. State tax is land, or the County dose

worked with the way the same as general tax beverage from other,

in section 1 of the Act. listed beverages, i.e. on first row ticket složním

the postal cheque account of the appropriate financial authority of the provincial

the Office.



§ 2.



The distribution of benefits among the countries, or the County shall be carried out on the basis of consumption

Depending on where the beer directly from the factory or from a commercial warehouse

sent to you.



§ 3.



Supplies of beer, according to the existing legal provisions-taxed in the manufacture

mladinky, taxable, introduced by the Act of 22 December 2004. December 1920,

# 676 Coll. and n., under the following conditions:



The manufacturer is obliged to ohlásiti the supervisory authority before 1. January 1921

a new batch takes place, and no later than 5. January 1921 supply beer and mladinky

According to the State of 1. January 1921 with the designation of quantity and quality of beer and

mladinky and with a statement about them save in the fermentation room, in the Lager cellar, and in the

transport containers.



By disposing of this, according to the existing laws of the taxed amount of breweries

the provisions of the law of 25 June. September 1919, no. 583 Coll. and n.,

the case of the Act of 22 December 2004. December 1920, no. 676 Coll. and n.,

However, in the record concerning the disposal and the original receipts expressly

poznamenati that it is a beer brewed by the advertised inventory account.



For repayment of existing tax uvěřené, as well as for a tax refund when you

According to the existing legislation, the export of beer, taxed to pay customs abroad

the existing regulations.



Entrepreneur is obliged to the procedure reported inventory depletion

lead a separate record of the outlets; After the exhaustion of stocks is an entrepreneur

obliged to record this uzavříti and ohlásiti immediately to the supervisory authority;

Similarly, is obliged to postupovati the entrepreneur business warehouse.



§ 4.



Beer, according to the existing regulations already-taxed, subject only to provincial,

Alternatively, the County dose:



and sales of the breweries) when you pay only the dose, not also state

tax on beer, which leads a special record of sales pursuant to art. II., § 3,

of this regulation.



(b)) from all other beer, which is situated on 1 May 2004. in January 1921

commercial warehouses, in beer and other businesses selling

beer is engaged in, or which are located on 1 May 2004. January 1921 only

in the transport sector and to those undertakings taken later, entrepreneur

required to zapraviti the Earth's, or the County levy area, as set out in

Article II. the Act of 22 December 2004. December 1920, no. 676 Coll. and n.,

in a way, laid down for the incorporation of general tax beverage at all,

However, with an indication that it is only about the land, or the County of

beer. Levy is due on beer for the company on 1 May 2004. January 1921

already, to 5. January 1921 and beer the rest of the nearest weekday

After you save it to the enterprise.



Article III.



§ 1.



Removing and testing of samples of the mladinky, or beer for the purposes of examination

the prescribed minimum stupňovitosti will be the financial organ as konati

so far, the voucher of the competent authorities.



§ 2.



Discount, vyhražená breweries, according to § 1 of the law of 11. in March 1920, no. 160 Sb.

z. and n., it pays to breweries for the period from 1. September until 31 December 2006. December 1920

under the conditions laid down by law cited, taking as a basis the

for the discount in proportion to the time one third of tax degrees in 4.

paragraph. of the cited section.



§ 3.



This Regulation shall enter into force on 1 January 2000. January 1921 and performing its

authorizes the Minister of finance.



Black v. r.



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Dr. Burger in r.



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