667/1919 Sb..



Regulation



the Government of the Czechoslovak Republic



of 16 December 2002. December 1919



implementing the law of 17 May. October 1919, no. 572 Coll. and n.

a special batch of wine in bottles.



Change: 679/1920 Sb.



Change: 133/1923 Coll.



On the basis of § 21 of Act of 17 July. October 1919, no. 572 Coll. and n.,

ordering:



To section 1 of the Act.



§ 1.



Makes no difference whether it is a wine from grapes or wine, fruit, or

wine faux, or sparkling wine; the levy shall be governed solely by the price.



What is sparkling wine, according to the § 24 of this regulation.



To section 2 of the Act.



§ 2.



Things are called the financial adequacy of the price is the Office which i.e.

in charge of the immediate supervision of the důchodkovým (the supervisory authority § 26) and whose

jurisdiction is determined according to the place where the wine is.



If there is no between the supervisory authority and the party to the agreement on the price of wine,

This Office shall be drawn up on how to write accurate indication of the type of wine,

its origin and quantity, what dose it page zapravila or

zapraviti wants, and what the IRS calls, finally, the preamble

both opinions and submit writing to your manager and to the IRS.

bowel movement.



§ 3.



Tax Office and ask if the stools. are stotožňuje with the opinion,

the supervisory authority, which took political office as well., in whose district the

wine is found, the price would be decided.



This authority may, as appropriate, before vyžádati will make your

the decision, opinions of a National Research Institute.



Political Office decides definitively on the price and inform the

how the IRS, so the party.



The tax authority shall, if it is this decision a higher requirement of the authority

financial recognized the right, the appropriate dose. If the price you gave

the party is lower by more than one-fifth, as measured on the price of political authority

laid down, can the IRS pension zavésti criminal proceedings.



§ 4.



The same procedure is also called when the tax authority to the supervisory authority

(section 26) the parent shall suspend the price which the party admitted.



In urgent cases, the supervisory authority may directly vyžádati's decision

Political Office.



§ 5.



Sample wine at issue is the sincerity that just need those days when you can't

the type and quality of the wine course of negotiations with the party enough to light;

This is done for the time being on the spending side, and only in such quantities that,

the nature and quality can be assessed.



These samples shall submit to the authority, who matched the samples directly to the political

the authority, as soon as it receives a voucher from the tax authority and the stool;;

the voucher is not necessary in the case of article 4, paragraph 2. 2.



§ 6.



Until the discovery of the tax office and the stool is party to. official invitation

shall always be secured by the composition of the appropriate dose of the disputed amount either in

neb in cash for the revenue stamps authority taxing neb in another State

the cash register. If a party does not comply with this invitation, the supervisory authority may debit

wine under the official conclusion.



To section 6, no 1.



§ 7.



The fact that the wine in bottles smaller than 1/2 litre makes price

for 1 litre more than 5 K, it is found by applying to the price of the wine in these

the smaller bottles for the price of the bottle and with a view to have a collision

for bottles, permissible according to § 2 of the Act.



To section 6, no 2 of the Act.



§ 8.



Exemption applies to commercial samples, which are designed and

to be eligible for transport by post letter as a sample, samples

official.



To section 6, no 3 of the Act.



§ 9.



The right to export bottled wine abroad with entitlement to exemption from

benefits to entrepreneurs free warehouses (section 8 of Act) and

wine merchants in the large, who are regularly engaged in training and

the cultivation of wine bottled and written application received for the

calendar year to enable the tax authority I..



The tax authority may demand the authorization odepříti, when the applicant has committed a

over the past year of a heavy důchodkového of the offense.



Apply on the export of wines and on compensation for official consideration of export

the same provisions as those laid down for exports of wine from the free

warehouse in §§ 14 and 18.



To section 6, No 4.



§ 10.



For wine treatment shall be deemed just it wine, which has been the Ministry of the Interior

After the sense article. I. enforcement regulation of 27 June. November 1907, no.

256., to the law of 12 June 2001. April 1907, no. 210, on trade in

wine for such a declared and which is identified as such on the bottle.



To section 7 of the Act.



§ 11.



Tax stamps made from colored paper stripe are adjustments and

the dimensions, the shape, as shown in the annex. No 1.



Tax stamps denominated in doses from 1 up to 10 to 20 K and 30 K and can be

is koupiti for cash for all taxing authorities in Prague with důchodkového

In addition, the Office and in Bratislava, Brno, Opava with financial land

treasuries, and finally with other treasuries, which the IRS I.

century. According to your needs. Against reimbursement of the tax can also be objednati, porta

signs by post and for them the appropriate amount of zapraviti advance složním ticket

mail cheques to the Office, released in the Treasury account, neb

Red-flanked složním, intended for incorporation of taxes at all, because

postal order; on the reverse of the ticket složního neb on billets mail

vouchers, either exactly given the type and number of ordered stamps.



Who has produced or sold wine in bottles (section 14 of the Act.)

tax stamps more frequently buys large quantities of the neb, and especially each

entrepreneur free storage facilities (section 8 of Act, section 14 vyk. r.), is

obliged to tax odebírati are known from that Office, which is according to the place where the

the wine stores, competent. In this case, they are buying is signs of the scoops

books by formula No 2, which has a sole trader at the Office sale

taxing marks designated for an officially determined price, however, and when

each collection to a record předložiti.



§ 12.



Tax stamps are glued to the bottle in such a way that přelepí through the

Plug and zámyčku (capsule) of the bottle so that the center of the mark with the State emblem

He was on the Cork and both arms equally according to the signs of neck of the bottle.



The dose of individual bottles can be paid in several berními

marks, which must, however, be sticking by arranged so

to the shoulders of the individual marks on the neck of the bottle she each other.



In the public rooms of the bottle must be submitted sealed to a host

He could assure the integrity of the closure of the commercial vendor of the NEB.

No one manufacturer's integrity and the proper amount of glued taxing

marks; Open bottle must be according to which are done: immediately before

consumption, must be přetrženy and thus marks itself destroyed.



§ 13.



Exchange completely intact, even neupotřebených taxing marks for

signs are added to other amounts to the application of a party, authorize the financial

the Office even century.



Furthermore, the tax office and the century. entitled to povoliti those who after

the neb has made selling bottled wine, a replacement for the already

spent the tax mark the release of new taxing marks for such bottles,

concerned by the contents of the corrupted neb the neb will not shop for wicked

the adjustment. This authorization is given only for the amount of at least 20 bottles

at the same time and when they were shown to the satisfaction of the said circumstances. The destruction of the

old marks must do under official supervision.



The Ministry of finance is the right rozhodovati on the requests for the exchange of

rotten, yet neupotřebených taxing marks.



The applicant is obliged to nahraditi the expenses incurred and the official investigation

zapraviti for each to replace the submitted trademark, regardless of whether the

violated, a replacement fee of 10 h.



To section 8 of the Act.



§ 14.



Free warehouse shall be permitted to traders of wine in bulk.



This warehouse, consisting of rooms and cabinets of the neb, it must

be either under official spoluzávěrou neb důchodkovým under constant supervision;

authorisation is granted in the first case, the tax office and the stool, in the second.

the case of the Ministry of finance.



When the official is obliged to pay the businessman spoluzávěře for each

and for every person with the financial authority of the refund in the amount of 5 to

each open an hour, during which the official performance in a free warehouse

It takes; under constant supervision of the Ministry of finance determines the důchodkovém at a flat rate

compensation, taking as the basis the cargo-looking business

benefits of financial institutions, which is to důchodkovému supervision required.



It is also possible to spojiti standing důchodkový supervision with official spoluzávěrou.



Permit to operate a free warehouse awarded for a period of

an indefinite period is linked to the person of neb business entrepreneurs, and can be

revoked, if it was committed in the company heavy důchodkový offense.



In cases where a single storage facility that is associated with the training of wine in

the Ministry of finance may, on the request of the entrepreneur, exceptionally,

povoliti inspection device, adapted to its own business

registrations (cellar book, etc.).



§ 15.



Wine stored in a free warehouse shall be liable for a dose of slow-moving on it.



§ 16.



The entrepreneur is obliged to free warehouses konati detailed entries about

receipt and release of wine, in a free warehouse stored, in such a


in a way, that by subtracting from earnings release might be detected at any time

the status of the way.



These entries shall obsahovati:



1. the day when the wine was transported in a free warehouse,

the type, quantity and prices according to size and the number of bottles,



2. where, in what quantity and type and in which the price according to the size and number of

a bottle of wine from a free warehouse was released and berními

signs of the latter, and



3. the indication of the name and address of the customer and the location to which the wine

be sent.



Entries must be carried out simultaneously with the performance, which is the subject of

write, or immediately after it.



If the Court finds that there is a store of wine according to the actual state of less than

should be according to the closing minutes, prescribe the IRS even century.

entrepreneurs a free storehouse of special benefit to the detected

the deficit looks like. If, on the basis of the official investigation, the neb price listings

the search for the missing wine, taking as a basis the average price from the highest

a third of the remaining wine řaděného by price; in cases of dispute can be

should this way in section 3 of the Act. laid down.



If losses arise by the wine that you cannot spoil the neb as wine

bottle to the store model reference number, or that bottle accidentally or by chance

broke, and if the entrepreneur wants to předejíti prescription benefits for this

the deficit is bound to ohlásiti any intended to flush the bottles in advance

and each accidental destruction as soon as there was an neb can be

unnoticed, the supervisory authority (section 26), would be formally received the same loss detected

and in the minutes on the issue confirmed.



Entrepreneur free warehouse is required to uzavírati a month and writes

It is the longest after the expiry of each calendar half-year fell for

the supervisory authority (article 26); the IRS even century. You may, however, may would

These entries have been submitted within the time limits are shorter.



§ 17.



In areas designated for a free warehouse may be the only wine in the

bottles on hand.



If the free warehouse under official spoluzávěrou, each entrepreneur has

its use ohlásiti at least 24 hours in advance to the supervisory authority (article 26);

the tax office I. the application podnikatelově stool can limit this

reasonably zkrátiti, if business conditions allow.



§ 18.



From a free warehouse may be the greatest wine on a regular basis just in

bottles, fitted with berními marks.



Without taxing marks may be issued only wine that is designed to

exports through the customs border of the neb to another free warehouse, and under the

the following conditions are true:



1. the entrepreneur a free warehouse shall lead to the official

According to a formula of the form # 3 special register concerning the export of wines in bottles.



This register contains the following information: name of the entrepreneur, day and

an hour of exports, the type, quantity and price of wines according to the size and number of cylinders,

name and address of the customer, and where the wine is sent by the output of the customs

Office, or the supervisory authority (section 26) that a free warehouse, for which

the wine is made and the mode of transportation.



2. the records shall be made out in three original copies; the first copy (juxta)

will remain in the register, the second copy of the (passport) shall accompany the consignment

and is intended for the export to a foreign country for the Customs Office of exit and on exports to

another storage facility for the supervisory authority in this, and the third copy (announcement

export) surrenders to the supervisory authority or the standing, in a free warehouse

present to the supervisory authority.



3. the supervisory authority shall confirm his authority when the neb official consideration in all

three identical copies of the accuracy of the reported data, and writes it to them

deadline by which traffic should be wine to the Customs Office of exit or the

the supervisory authority of another free warehouse delivered; the first copy of the

(juxtu) leaves the supervisory authority in the register, the second one (cover sheet) passes

entrepreneurs of the warehouse to be put to the consignment, and the third (report)

remains to the supervisory authority.



4. Passports were to be předložiti when the output across the border to the output

the Customs Office of export and to another of the warehouse to the supervisory

the authority of the same. These authorities shall endorse on it, according to the report, and that the consignment in

the time available to customs abroad she performed the neb in a free warehouse was

imposed, shall, if necessary, amend the tolerance, and then returns it to the supervisory

the Office, which said the shipment.



5. The Office shall examine the returned passport, will complement the reporting sheet

and if he does not find fault, shall be accompanied by a cover sheet at the earliest opportunity

to the appropriate juxtě in the index.



If the supervisory authority finds a defect neb finds asking for

the competent authority, that the shipment was received at all, notify the tax authority about it

I. the stool, then the sender will prescribe special dose of wine

It was not in accordance with the Declaration made by the foreign customs exported neb to another

free warehouse shipped.



6. in cases where lodging can tax office stool prominouti I.

exceeding the time limit for export.



To section 13 of the Act.



§ 19.



The railway departments, administrations of nautical businesses and post offices are

required to vykazovati within the time limits 14denních shipments of wine in bottles, which in

the circuit, where the law of a specific batch of wine in bottles, either to

traffic received or issued, the supervisory authorities of the beneficiary (section 26)

the competent according to the place of administration of the consignment with the Express Edition of neb designation,

that this is a wine in bottles.



Statement of obsahovati the name and address must be that and the consignee,

the day on which the shipment has been made, the neb released the gross weight of the shipment in kg,

and packaging (crates, baskets, etc.).



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

the finish line, when issuing shipment recipients of this reporting obligation

sproštěni.



These special reports are canceled if the desired data is included already in the

statements given to the general tax law beverage (from September 25,

1919, no. 533 Coll. and n.), or if this is just an official samples.



To section 14 of the Act.



§ 20.



Declarations must obsahovati the following information:



1. the name of the entrepreneur and his representative and the place (municipality, street and number

the House), where the company operates;



2. whether the wine trade operated separately neb in conjunction with another

undertaking, and, Furthermore, if it is a business the landlady;



3. If in the business of wine in bottles, or a firm veers deals only with

prosecutors ' offices and laying.



§ 21.



Who demand information already reported under the Act on general tax beverage neb

who already at the time when the Act on special dose of wine in bottles can fit in

force, outside of the place closed (with a food tax on line) has

for or sold wine in bottles and worked from it tax according to the rate

the municipal authorities of the State, the neb is not bound to do reporting, that is,

pursuant to section 14 of the Act. and section 20 of this Regulation as prescribed.



section 22.



Wine producers of sparkling wine at all, which must be a longer period of time saved

in bottles than is eligible for sale are required to do reporting

the following content:



1. How is the entrepreneur and his Deputy are appointed by, and where the company is situated

(city, street and house number),



2. If the company operates separately, or in conjunction with the enterprise

another, and with what, in particular, with the sale of wine, another neb in conjunction with

trades,



3. a description of the manufacturing method, giving the wine can call for cash and

eligible for sale,



4. the precise designation of the rooms in which the wine it produces and stores, with

polohopisného connection diagram,



5. indication of whether the entrepreneur has already applied for or only zažádati envisages

to enable a free warehouse, and that room determines.



section 23.



This announcement is not administer in three identical copies of the supervisory authority (article 26),

who is on site to its accuracy will convince any Tween

and then with the appropriate message, shall submit to the tax authority I.

century.; This Office after examination of a copy of the leaves and the other with

the competent confirmation returns; one of these copies will remain

the supervisory authority, the latter shall be issued to entrepreneurs.



This report eliminates, in cases of § 21, however, the tax office and the century.

may may submit a new notification neb Tween declaration under

the existing regulations administered.



§ 24.



For sparkling wine is all wine and thought me this regardless of whether it is

about wines from grapes not other fruit (including berries) or a drink of wine

such a spirit of more content-containing one carbon monoxide,

When you open a bottle of a murmur escapes carbonic acid.



Sparkling wine, manufactured láhvovým fermentation is partially clear,

and that is without the yeast into the trade lists, thought me is for cash and to

the sale of eligible as soon as the bottle, free from yeast, stopper;

sparkling wine, which was produced by the same procedure, but without

It was the yeast is deprived of, to trade shows, as well as sparkling wine,

produced by carbonic acid pressure artificial saturation or by fermentation in

containers other than bottles, it is considered finished and for sale

eligible once it has been put in a bottle and drink a bottle of zazátkována.



When it can be for cash and to sell eligible thought me other wine, which

the manufacturer claims that it must also be a longer period of time saved in bottles,


shall be decided by the tax office and the century. on the basis of the expert opinions.



Load the associated is obliged to hraditi the manufacturer.



§ 25.



Of wine production of sparkling wine at the neb must be a longer period of time

saved in the bottles, the manufacturer must gradually konati special notations about

production and sale of this wine, which clogs:



1. the day when the wine is poured into bottles, the nature and quantity of its, according to number of

and the size of the bottle,



2. the date when the production was completed with an indication of the type and quantity of wine, according to the

the number and size of the bottle,



3. to what level dose was sticking taxing marks paid, indicating the

the number and kinds of marks,



4. when and in what quantity and type of wine from the enterprise was released, indicating the

the Subscriber and destination.



Otherwise, it applies the same provisions of these registrations, which are prescribed in the

§ 16 minutes in free warehouses.



To section 15 of the Act.



section 26.



Důchodkový supervision of financial authorities, according to their competence and

jurisdiction.



Immediate supervisory authority is the Department of financial guard, whose

jurisdiction is determined according to the place of manufacture, sale or takeover of bottled

wine.



To section 18 of the Act.



section 27.



The party that she could not, however the tax stamps for the purpose of the additional

taxation of stocks due to the fact that the tax office did not have them on

stock, is obliged, if he wants to have uchrániti consequences arising from § 10

customer, do about this communication to the supervisory authority (section 26) with an indication of the quantity,

the type and price of the wine and the number of bottles, and the place where the wine is stored.



If the trader has a wine in a small it necessarily needed to make wine gave no

delay in the sale, may insist that the supervisory authority a reasonable number of bottles

wines labeled an official stamp showing the benefits, according to the law;

the designation of the nahražuje tax stamps. The supervisory authority rather the

the exact registration and submit it to the IRS and the century that

the party concerned will prescribe looking dose. This provisional marking is

only for the period of one month after the designation.



To section 19 of the Act.



section 28.



The rest of the batch, for wine, provided with berními marks according to the law of

on 2 February 2005. February 1914, no. 40. about tax on sparkling wine, meet the

the amount of the special charge, can be zapraviti in such a way that the amount

missing the 1 K, paid for by taxing the existing trademarks is sticking

the release, without distinguishing marks for sparkling wine from grapes of neb fruit, and

other signs of a new edition of the berními amount.



Those who have stock of existing stamps according to the above law,

replace these for signs of new, within one month after the law

took effect, in that Office where the old stamps were purchased.



section 29.



This Regulation shall enter into force on 1 January 2000. January 1920 and following his will

authorizes the Minister of finance.



Švehla



in the St. min. FEA. Tusara in r.



Thomas s in r.



Dr. Jolly in r.



Habrman in r.



K v r.



Staněk v. r.



The powder in the r.



Dr. Winter in r.



Dr. Heidler in the r.



Hampl in r.



Dr. Franke in r.



EBI in r.