407/2009 Sb.
LAW
of 25 June 2002. October 2012,
amending the Act No. 353/2003 SB., on the Excise Tax Act, as amended by
amended, and other related laws
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on excise duties
Article. (I)
Act No. 356/2003 SB., on the Excise Tax Act, 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. 695/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.
545/2005 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll., Act No.
261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.
95/2007 Coll., Act No. 221/2007 Coll., Act No 420/2007 Coll., Act No.
457/2011 Coll., Act No. 458/2007 Coll. and Act No. 18/2009 Coll., is amended
as follows:
1. In article 1 (1). 3 the words "Customs authorities" shall be replaced by the words "authorities of the Customs
administration of the Czech Republic. "
2. In paragraph 3 (b). (g)), § 13 para. 5, 6, 9, 12, 13, 15, 19, 20 and 24, § 15
paragraph. 13 and 14, section 20 (2). 5, 6, 8, 13, 15 to 17, section 20 (2). 22 (a). and)
to (d)), § 21 para. 1, 3, 5 and 13, § 21a, para. 3 and 4, § 22 para. 5, 6, 8,
13, 16 and 17, § 23 para. 4, 6 and 7, § 24 para. 2 and 6, § 25 para. 7, section 27
paragraph. 2 and 4, § 27a para. 4, 7 and 8, section 27 d of paragraph 1. 2, § 27 para. 3, section 27f
paragraph. 2 and 3, § 28 para. 11, § 29 para. 2, 6 and 10, § 31 para. 1, 3, 5, and
8, § 32 para. 2, § 33 para. 7 the first sentence, second paragraph. 16 and 17, § 33a paragraph 1. 1,
3, 5, 10 and 11, § 36 odst. 1, 4, 8, 9, 12 and 15, § 42 para. 2 to 5, section 42d
paragraph. 1, § 42e of paragraph 1. 1 and 2, § 43, § 50 para. 2, 4 and 7, § 57 para. 11, §
60A paragraph 1. 4, 6, 9, 10, 12 and 16, § 79 paragraph 2. 2 and 3, § 83 para. 2, § 103
paragraph. 2, § 105 para. 3, § 118 paragraph. 2, 3 and 6, § 121 paragraph 2. 2, § 122
paragraph. 2, 3, 5 to 7 and 9, paragraph 134g paragraph. 1, § 134h para. 1, 3 to 5, § 134i
paragraph. 3, § 134r para. 1, § 134s para. 1, 3, 4 and 5, and in section 134t para. 3, the
the words "customs authority" shall be replaced by "tax administrator".
3. In paragraph 3, at the end of the text of the letter h), the words "; the operator
tax warehouse is a tax body ".
4. In paragraph 3, at the end of the text of the letter i), the words "; a legitimate
the recipient is a tax body ".
5. In paragraph 3 (b). p), § 13 para. 18, § 13 para. 21 (a). and, § 14 paragraph 2). 2
(a). and article 15, paragraph 1). 12 (a). a) to (e)), § 15a paragraph 1. 9, § 21, art. 6, 9
and 15, § 21a para. 10, § 22 para. 15, § 26 para. 3 (b). and), section 27 para.
2, § 27a para. 1 and 2, section 27 d of paragraph 1. 1 and 2, section 27f para. 1 and 2, § 29 para.
1, § 33 para. 4 and 13, § 33a paragraph 1. 7 to 9, § 36 odst. 12, § 42 para. 4,
§ 50 para. 6 and 7, § 60 para. 10, section 60a paragraph 1. 10 and 15, section 66 paragraph 1. 2, §
80(2). 2, § 88 para. 1, 2 and 5, § 99 paragraph 2. 6 and 8, § 108 paragraph. 1, § 118
paragraph. 2, 3, 7, 12 and 15, § 121 paragraph 2. 2, § 122 para. 1, 3, 4, 6 and 9, §
134h paragraph 1. 4, § 134i para. paragraph 2, § 134s. 4 and § 134t para. 2, the
the words "customs" shall be replaced by the words "tax administrator".
6. In paragraph 3 (b). t), § 13 para. 2 (a). l), § 15 para. 13, § 18 para. 5,
§ 21 para. 1 (b). § 21a), para. 1, § 22 para. 1, § 23 para. 1 and 4, §
24 paragraph 2. 2, § 29 para. 2, § 33 para. 4, § 37 para. 3, § 58 para. 1, §
60A paragraph 1. 2 (a). (g)), § 71 para. 1 (b). (h)), § 77 para. 1 and 2, section 79
paragraph. 3, § 86 para. 4, § 90, § 97 para. 3, § 105 para. 2 (a). and) and in section
paragraph 116A. 1 and 2, the words "customs authority" shall be replaced by "by the administrator
the tax ".
7. in section 4, paragraph 4. 1 (b). (c)), the number "56" shall be replaced by the number "55".
8. In section 4, paragraph 4. 2, the words "at the Office" be deleted.
9. in section 4, paragraph 4. 5 (b). (c)), the word "spirits ^ 11)" shall be replaced by
"spirits in accordance with the applicable European Union legislation directly governing the
the definition and description of the spirits ".
Footnote No 11 is deleted.
10. Footnote 12 is deleted, including links to a comment
below the line.
11. in § 5 para. 4 (b)):
"(b)) the address of the place of destination and if this is not possible, other data
specifying the location of the destination ".
12. in § 5 para. 5, and in section 6 (1). 3, the words "of the Customs Office of release"
replaced by the words "for the release of" and the words "Customs Office of assessment"
replaced by the words "tax administrator of the assessment".
13. in § 5 para. 6, the words "customs authority" shall be deleted.
14. in section 5, paragraph 8 shall be deleted.
15. in articles 6 and 12 of the text at the end of paragraph 1, the words "and 10".
16. in § 12 para. 2 the words "the appropriate customs office" be deleted.
17. § 12 para. 3 and § 13 para. 1 is the number "10" is replaced by
"11".
18. in § 13 para. 1 at the end of the text of the first sentence, the words
"issued by the tax authorities, on the basis of the draft" and the second sentence is
repealed.
19. in § 13 para. 2 k) including footnote # 18
repealed.
Letter l) is referred to as the letter k).
20. In § 13 para. 4, 6, 9 to 12, 14 and 23, § 15a paragraph 1. 8, § 20 para. 4,
6, 8 to 13, 15 and 19, § 21, art. 4, 11 to 13 and 16, section 21a, para. 6 and 7, §
22 paragraph 1. 4, 6, 8 and 13 and 19, § 23 para. 4 and 5, § 24 para. 3, § 25 para.
3, § 27a para. 4 to 6, section 27 d of paragraph 1. paragraph 3, section 27f. 2, § 28 para. 6, section 29
paragraph. 5 and 9, § 30 paragraph 2. 4, § 31 para. 7, § 32 para. 5, § 33a paragraph 1. 3 and
13, § 36 odst. 6 to 8, 10, 11 and 14, § 42 para. 1 and 5, § 42 para. 2, §
42 b, para. 1, § 42 c of paragraph 1. 1 and 3, § 49 para. 15, § 50 para. 2, 4 and 5, §
59A, section 60a paragraph 1. 4, 6 to 9, 11 and 18, § 78 para. 6 and 7, § 79 paragraph 2. 2, §
paragraph 86. 2, § 90a, § 97 para. 2, section 100b, § 134h para. 1 to 3 and 5, §
134j paragraph 1. paragraph 2, § 134s. 1 to 3 and 5, and in section 134u paragraph. 2, the words
"Customs authority" shall be replaced by "tax administrator".
21. in § 13 para. 8, § 13 para. 21 (a). and, section 13 paragraph 1). 24, § 15a paragraph 1.
8, § 20 para. 7 and 15, section 20 (2). 22 (a). and), § 21, art. 11, § 21a
paragraph. 8 and 9, § 22 para. 7, § 23 para. 4, section 27 para. 2, section 27 c of paragraph 1. 8, §
29 para. 2, § 33a paragraph 1. 4, § 36 odst. 1, 15 and 16, section 59 paragraph 1. 9, § 60a
paragraph. 5, § 71 para. 1 (b). (g)), § 78 para. 1 and 2, § 99 paragraph 2. 4, § 105
paragraph. 2 (a). (b)), § 108 paragraph. 1, § 111 paragraph. 2, § 118 paragraph. 5, 9 and 10,
section 119 paragraph 1. 2, section 119 paragraph 1. 4 of the introductory part of the provisions of § 122 para. 7, §
131 (b). (h)), section 134g paragraph. 4 and § 134r para. 4, the words "Customs
the Office "shall be replaced by" tax administrator ".
22. in § 13 para. 10 and 18, the word ", g)" is deleted.
23. in § 13 para. 12, section 20 (2). 13, § 21, art. 13, § 22 para. 13, § 36
paragraph. 8, § 60a paragraph 1. 9, § 134h para. 3 and § 134s para. 3, the words
"The Directorate-General of Customs shall be replaced by the closest parent Manager
the tax ".
24. In § 13 para. 13, the words "at the Customs Office competent for the vendor"
replaced by the words "the tax to the appropriate vendor.
25. In § 13 para. 18, section 20 (2). 15, § 21, art. 15, § 22 para. 15, § 33a
paragraph. 7 to 9, § 36 odst. 12, section 60a paragraph 1. 15, § 134i para. 2 and § 134t
paragraph. 2, the number "15" is replaced by "5".
26. in § 13 para. 21 (a). and, section 13 paragraph 1). 24, section 20 (2). 22 (a). a), §
paragraph 36. 15 and in § 99 paragraph 2. 4, the word "inventory" shall be replaced by
"inventory".
27. in § 13 para. 23 (a). (b)), section 20 (2). 19 (b). (b)), section 22 para. 19
(a). (b)) § 33a paragraph 1. 13 (a). (b)) and in section 60a paragraph 1. 18 (a). (b)), the words
"does not properly accounting or" are replaced by "a serious breach
manner an obligation to keep accounts correct, complete, relevant,
clear, easy to understand and a manner that guarantees the permanence of accounting
records in relation to facts arising from the permit or
does ".
28. in § 13 para. 24 the second sentence of § 20 para. 22 (a). and) and in section 36 para.
15 the second sentence, the word "inventory" is replaced by "counting".
29. in § 13 para. 24 the first sentence, section 20 (2). 22 (a). (b)), § 36 odst. 15
the last sentence in paragraph 131 (a) and. (f)), the word "inventory" is replaced by
the word "inventory".
30. In § 13 para. 24 the word "Inventory" shall be replaced by
"Inventory".
31. in § 14 para. 9, article 15, paragraph 2. 15 and in § 15a paragraph 1. 10 is the number "56"
repealed.
32. In article 15, paragraph 2. 12 (a). f) and (g)) and in section 27a para. 2 and 3, the words
"The Customs Office for the city of Prague" are replaced by the words "tax administrators
executing the scope to the territory of the city of Prague ".
33. In § 15a paragraph 1. 6, the words "the Customs Office for the city of Prague"
replaced by the words "by the tax administrator executing the scope to the territory of
the city of Prague ".
34. In section 18 para. 1 the words "customs" shall be deleted.
35. In section 19 para. 3 and § 60 para. 1, the second sentence is replaced by the phrase
"Violation of this obligation, which according to the Trades Licensing Act
considered a serious breach of the conditions laid down by the law on consumer
taxes, the tax administrator shall notify the competent municipal trade
Office. ".
Footnote 25 is deleted.
36. In section 20 (2). 1 the words "on a proposal from the Customs Office"
replaced by the words "on a proposal from the tax administrator".
37. In section 20 (2). 2 at the end of the letter n) a comma is replaced by a dot and the
the letter o) shall be deleted.
38. In section 20 (2). 15, the words "Customs Directorate" shall be replaced by
"tax administrator".
39. In paragraph 20, the at the end of paragraph 16 the following sentence "If there is a change
the quantity produced or stored the selected products, the administrator can
tax determined in the permit conditions for the security of selected
products or save the measures necessary to prevent their unauthorized
use. ".
40. In section 20 (2). 19 (b). (e)) and in section 22 para. 19 (b). (e)), the words "or
at the prompt, the customs authority "shall be deleted.
41. In section 20 (2). 22 (a). and) the words "warehouse. "Inventory" is replaced by
the words "warehouse; Inventory ".
42. under section 20, the following new section 20a and 20b, which including the following titles:
"section 20a
Ways to ensure tax
(1) tax can ensure only the ways and in the amount established by this Act
or ways according to the tax code in the amount prescribed by the decision of the administrator
the tax.
(2) in the decision to ensure taxes according to the tax code administrator
taking into account the amount of the tax where tax under this Act,
to the total amount of collateral was reasonable.
section 20b
Special provisions relating to ensure recovery of the nesplatnou or so far
nestanovenou tax
If there is a risk of default, the locking command is effective and
enforceable from the moment of its release. The tax authorities at the same time with the release of
the locking command will make an attempt to notify the appropriate way tax
body on the issue of retaining command and writes about the official record. ".
43. In section 21 para. 1 (b). (b)), the word "guarantee" shall be replaced by
"bank guarantee".
44. In paragraph 21 of the paragraph. 11, the words "delivered, if the tax was provided
composition or transfer funds to a deposit account for
ensure the taxes established by the tax authorities, the tax difference on the hedging
tax returns the tax warehouse operator "shall be replaced by" referred to.
If so, it returns the vratitelný overpayment tax without
the application ".
45. In section 21 para. 12, the words "Customs authorities" shall be replaced by the words "authorities of the
The customs administration of the Czech Republic. "
46. In article 21, paragraph 5 shall be deleted.
47. In section 21a para. 10 the words "Customs authorities" shall be replaced by "Customs
administration of the Czech Republic. "
48. In paragraph 22 of the paragraph. 2 at the end of subparagraph (g)) the comma is replaced by a dot and the
letter h) shall be deleted.
49. In section 22 to the end of paragraph 16 the following sentence "If the actual volume of
the selected products are taken in the conditional exemption scheme
exceeds the estimated annual volume of selected products referred to in paragraph 2
(a). (b)), the tax administrator may establish additional conditions in the authorization for the
the selected products or save the security measures needed to prevent
their unauthorized use. ".
50. in paragraph 22 of the paragraph. 22 at the end of the introductory part of the provisions of the following
"tax administrator".
51. In paragraph 22 of the paragraph. 22 (a). a) and b), the words "customs authority" shall be deleted.
52. In § 23 para. 1 (b). (c)), the words "the competent tax administrator"
replaced by the words "by the tax authorities of another Member State", and at the end of the text
subparagraph (c)), the following words "; If it is not possible to specify in the proposal details
to register for VAT, the supplier in another Member State, the
the claimant registration number of the supplier from a Member State ".
53. In paragraph 23, the period at the end of paragraph 1 is replaced by a comma and the following
the letter d), which read as follows:
"(d)) the address of the place of destination and if this is not possible, other data
specifying the location of the destination selected products. ".
54. In article 23, paragraph 3 shall be deleted.
Paragraphs 4 to 8 shall be renumbered as paragraphs 3 to 7.
55. In article 24, paragraph 1, the following paragraph 2 is added:
"(2) if they are transported to the place selected products of direct delivery, is
the operator receiving a tax warehouse must provide administrators
the tax list of places direct delivery. Direct delivery to the operator is
receiving a tax warehouse shall notify the tax administration not later than 3
days before the transport of selected product. ".
Paragraphs 2 to 8 shall become paragraphs 3 to 9.
56. In § 24 para. 6 and in § 25 para. 5, the word "exit" is deleted.
57. In article 25, paragraph 1, the following paragraph 2 is added:
"(2) if they are transported to the place selected products of direct delivery, is
the operator receiving the tax warehouse or an authorized recipient for
the repeated adoption of selected products must provide the tax administrators
the list of places direct delivery. Direct delivery to the operator is
receiving a tax warehouse or authorised consignee for repeated
the adoption of selected products must notify the tax administration not later than 3
days before the transport of selected product. ".
Paragraphs 2 to 9 shall be renumbered as paragraphs 3 to 10.
58. In § 25 para. 4 the last sentence with the number "2" is replaced by "3".
59. In § 25 para. 7, after the words "authorised consignee", the words "for
the repeated adoption of selected products ".
60. In § 25 para. 8, the word "endorse" is replaced by "is confirmed".
61. In § 26 para. 4 and 5, the words "customs authority" shall be replaced by "authority".
62. In section 26 para. 4 and in section 27 c of paragraph 1. 1 (b). (c)), the words "2 or 3"
shall be replaced by "3 or 4" and the words "paragraph. 3 "shall be replaced by" paragraph.
4. "
63. In section 26 para. 4, section 27 para. 1 and in section 27 para. 3 of the introductory part
provisions, the words "customs authority" shall be replaced by "authority".
64. In § 26 para. 4, the words "§ 41 para." shall be replaced by "paragraph".
65. In paragraph 26, the following paragraph 7 is added:
"(7) the authority referred to in paragraph 3 may order before starting the transport
the selected products in the regime of conditional exemption or
exempt the labelling of these products. ".
66. In section 27 para. 1 and 2, and in section 27a para. 1 with the number "6" is replaced by
"7".
67. In section 27 para. 4, the word "sends" replaced by the word "passes" and the words "
If this Customs Office different from the Customs Office to which the electronic
the accompanying document has received "are deleted.
68. In section 27 para. 5, the words "at the request of the Customs office or customs
Headquarters authorized under section 41 shall be replaced by the tax authorities,
that it has requested. "
69. In section 27 para. 6, the number "4" is replaced by "5".
70. Under section 27 c of paragraph 1. 1 (b). (b)), the words "the Customs Office referred to in section 26 para.
3 (b). and) or (b)) and submit this to the Customs office copy of "shall be replaced by
the words "the authority referred to in section 26 para. 3 and he shall submit a copy of ".
71. In section 27 c of paragraph 1. 2, the words "of the Customs Office referred to in paragraph 1
(a). (b)) "shall be replaced by the words" authority specified in § 26 para. 3. "
72. In section 27 c of paragraph 1. 3 the words "Customs Office referred to in paragraph 1
(a). (b)) "shall be replaced by the words" authority specified in § 26 para. 3. "
73. In section 27 c of paragraph 1. 4, the words ' the Customs Office referred to in paragraph 1 (b). (b)) "
replaced by the words "authority specified in § 26 para. 3 "and the words" Customs Office
referred to in paragraph 1 (b). (b)) "shall be replaced by the words" the authority referred to in section 26
paragraph. 3. "
74. In section 27 c of paragraph 1. 7, the words "shall inform the Customs Office referred to in paragraph
1 (b). (b)) "shall be replaced by the words" electronic means shall notify the body referred to in section 26
paragraph. 3 "and the words", and using a data message, or by using
transmission techniques under a special legal regulation governing the
tax administration ^ 28b) ", including footnote No. 28b shall be deleted.
75. In § 28 para. 2, the number "15" is replaced by "11" and the words "Customs
the authority "shall be replaced by the words" authority specified in § 26 para. 3. "
76. In § 28 para. 7 the final part of the provision in section 28 and paragraph 2. 8
the final part of the provision, the words "the Office of territorial jurisdiction"
shall be replaced by the locally competent tax administrator ".
77. In § 28 para. 9, the words "shall be informed by the Office" shall be replaced by
"informed by the tax" and the number "5" shall be replaced by the number "6".
78. In § 33 para. 7 the second sentence, the words ' this approval is granted, the customs
the authority "shall be replaced by" approval is granted, the tax administrator "and the words
"the Office of the locally competent tax representatives for sending
the selected products "shall be replaced by the words" this tax ".
79. In § 33 para. 8 the words "customs authority" shall be replaced by the words "tax administrator
the locally competent tax representatives for the sending of the selected products ".
80. in § 33 para. 10 and 12, the words "customs authority" shall be replaced by "the administrator
the locally competent tax tax for the sending of representatives selected
products '.
81. In § 33a paragraph 1. 2 (a). (c)), the words "under a special legal
the rules relating to tax administration "shall be deleted.
82. In paragraph 36, at the end of paragraph 2 the following sentence "thus supplied selected
products shall be regarded as situated in the conditional exemption scheme
up to the time of sale. ".
83. In § 36 odst. 5, letter e) repealed.
Subparagraph (f)) is renumbered as paragraph (e)).
84. section 41 including the title reads as follows:
"§ 41
The powers of the tax administrator
(1) the tax authority may order the tax entity count in
the period laid down by the tax authorities. Inform about the outcome of the inventory tax
the body of the tax on the following working day after the event.
(2) an official may, by notice in the exercise of
tax management be continuously present in the premises of the tax body,
which are intended for business purposes.
(3) the tax administrator shall publish in a way allowing remote access list
tax entities. This list contains the following information:
and) trade name or name, address and tax identification number
the tax entity, it is a legal person; first and last name, or
business name, place of residence, or the place where the living,
and the taxpayer's tax identification number, is a natural person,
(b) the competent tax administrator) tax entity,
(c)) of the selected products, that the tax entity producing, processing, storing,
receives or sends,
(d) the date of issue of permit) activities. ".
85. In § 42 para. 3, the word "that" is replaced with "that".
86. In paragraph 44 (c)):
"(c)) when you use or sale of mineral oils as referred to in § 45 para. 3
for
1. drive motors,
2. heat production regardless of how the heat consumption (hereinafter referred to as "production
of heat "), or
3. production of a mixture referred to in § 45 para. 2, ".
87. In paragraph 44, the current text shall become paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) the payer is not the person treated with mineral oil only
under section 58b. ".
88. In § 45 para. the third sentence number 9 "9" is replaced by "10".
89. In § 45 para. 12 at the end of the text of the letter b), the words ",
or if the resulting mixture does not contain mineral oil, which can be
claim a tax refund pursuant to § 54 para. 3. "
90. in paragraph 46, the present text shall become paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) the obligation to declare and pay tax does not arise in the cases referred to in §
58B. ".
91. In § 49 paragraph 1 reads:
' (1) are exempt from tax mineral oil listed in § 45 para. 1, 2
and 6 used for purposes other than the propulsion engines or the production of heat. From
taxes are not exempt as follows
and) other gasoline,
b) mineral oils used for the Mineralogical processes or in the
metallurgical processes. ".
92. In article 49, paragraph 3 shall be deleted.
Paragraphs 4 to 6 shall be renumbered as paragraphs 3 to 5 and
paragraph 10 to 20 shall be renumbered 6 to 16.
93. In § 49 paragraph 1. 8, after the words "(a). (b)) "the words" or section 45
paragraph. 2 (a). (j)) ".
94. In § 50 para. 1 (b). e), the words "and 3" are deleted.
95. In § 50 para. 2, the words "10 and 11" shall be replaced by ' 6 and 8 ' and the words
"and 3" shall be deleted.
96. In paragraph 51, at the end of paragraph 1, the following sentence "If the destination
gas stations, must be in the transport document in accordance with § 5 para. 4 listed
its registration number, if it has been the Ministry of industry and trade
allocated. ".
97. In § 52 para. 1, the words "paragraph. 6 "shall be replaced by" paragraph. 5. "
98. In § 53 para. 1 is the number "10" is replaced by "11", the number "2"
is replaced by "10" and the number "8" is replaced by the number "16".
99. In § 53 para. 4, the words "3, 6, 10, 12, 17 and 19 shall be replaced by
"5, 6, 8, 13 to 15".
100. In § 53 para. 9, the words "IE. legal or natural person "
shall be replaced by the word "that".
101. In § 53 paragraph 9 the following paragraph 10 is added:
"(10) to the end user that holds mineral oils exempt from
tax according to § 49 paragraph 1. 13 to 15 at filling stations in ^ 10a)
tank motor vehicles (section 63 (2)), accepts these
mineral oil without special permission. ".
The present paragraph 10 shall be renumbered as paragraph 11.
102. section 55 including the title reads as follows:
"§ 55
Tax refund from mineral oils to persons using these oils in
mineralogical and metallurgical processes procedures
(1) the entitlement to the refund is acquired to the person who has purchased for the price including
taxes, produced for own consumption or adopted in the conditional mode
mineral oil tax exemption referred to in § 45 para. 1, 2, 3 or 6
and proven these mineral oils used for the Mineralogical processes
or in the metallurgical processes; This does not apply to the person that was
tax under section 15, 15a, 56 or 56a.
(2) mineral oils under paragraph 1, which are the subject
marking and colouring of selected mineral oils, entitlement to
refund only if such mineral oils have been proven to
označkovány and colored according to part four. Mineral oils according to the
paragraph 1, which are the subject of tagging some of the other
mineral oils, is entitled to a refund only if these
mineral oils have been proven in accordance with section označkovány of the fifth.
(3) a person entitled to a refund in accordance with paragraph 1, for the
the purpose of the taxpayer's position without the obligation to register.
(4) entitlement to a refund of taxes created the day of consumption of mineral oils in
mineralogical processes or metallurgical processes.
(5) the tax returns in the amount of tax that was included in the price of mineral
oils or which corresponds to the amount of the tax attributable to mineral oils
made or received in the regime of conditional exemption from the tax.
(6) the entitlement to the refund shall carry a tax document or proof of
the sale and registration of purchase and consumption. In the exercise of the right to a refund
the tax is the person to prove that mineral oils that were used
referred to in paragraph 1 can no longer be used for the propulsion of the engines, the production of heat
or the production of mixtures according to § 45 para. 2. in the case when the person uses to
the Mineralogical processes or mineral in metallurgical processes
oils that himself or dyed and branded the tax
warehouse, proof that the right to a refund an internal document.
(7) On the proof of purchase, which is at the request of the seller shall be obliged to
issue no later than the following working day after the date of submission of the application,
the following particulars must be provided:
and the business name or name), address, and tax identification number
the seller, if the seller is a legal person; name and surname,
where applicable, the trade name, place of residence and tax identification number
the seller, if it has been assigned, if the seller is a natural person,
(b) the business name or name), address, and tax identification number
the buyer, if the buyer is a legal person; name and surname,
where applicable, the trade name, place of residence and tax identification number,
If it was allocated, or date of birth of the purchaser, if the purchaser
a natural person,
(c) the quantity of mineral oils) in the units pursuant to § 47 para. 1, their
the commercial designation and nomenclature code,
d) rate of excise duty applicable on the date of putting into mineral oil
free tax circulation
(e) the total amount of excise duty),
f) release date proof of sale,
(g)) the document number for the sale.
(8) on an internal document shall bear the following particulars:
and the business name or name), address, and tax identification number
the manufacturer, if the producer is a legal person; first and last name, or
business name, place of residence and tax identification number of the manufacturer,
If the producer is a natural person,
(b) the quantity of mineral oils) in the units pursuant to § 47 para. 1, their
the commercial designation and nomenclature code,
(c)) rate of excise duty applicable on the date of putting into mineral oil
free tax circulation
(d) the total amount of excise duty),
(e) the date of issue of an internal document),
(f) the internal number of the document).
(9) the right to a refund can be claimed in the tax return for the first time in 25.
day of the month following the month in which entitlement to a refund of tax
originated, but no later than 6 months from the date on which a claim could be
applied for the first time. If within that period he was not entitled to a refund of tax
applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended
or, you cannot enable the return to the previous state. If the assessment of the
claim for refund of the tax overpayment, vratitelný returns without the application within 30
calendar days from the day following its creation.
(10) additional tax return to increase entitlement to tax refund can be
submitted no later than 6 months from the date on which the right to a refund could
be applied for the last time. If within that period there was no additional tax
Declaration is lodged, eligibility for refunds shall be extinguished and this deadline cannot be
extend or unable to enable the return to the previous state. ".
103. In § 56 para. 1 the words "are dyed and tag your tracks according to the part of the
the fourth, and demonstrably these fuel oils used for the production of heat "
replaced by the words "have been shown to be used by them for production of heat and
that have been proven označkovány and colored according to part four,
If they are the subject of tagging, and dyeing of selected mineral oils "
and the words "or 15a" shall be replaced by "15a or 55".
104. In § 56 para. 2 the second sentence, the words "this provision" shall be replaced by
the word "it" and at the end of paragraph 2, the following sentence "the right to a refund
There is no tax to persons who have been returned to the tax in accordance with § 55. ".
105. In section 56a para. 5 the first sentence, the words "led by the taxpayer" shall be deleted;
and in the first sentence, the following sentence "when a claim for refund is
person required to prove that the other petrol, that were used by
paragraph 1 can no longer be used for the propulsion of the engines, the production of heat or
production of mixtures according to § 45 para. 2. ".
106. In § 57 para. 6 of the introductory part of the provisions, the word "taxpayer"
shall be replaced by "shall".
107. In § 57 para. 6 at the end of subparagraph (b)) a comma is replaced by a dot and the
subparagraph (c)), and (d)), including footnotes # 40a and 43a shall be deleted.
108. In § 57 para. 6 the final part of the provision is the number "10" is replaced by
the number "9".
109. In article 57, paragraph 7, including footnote No. 43 repealed.
Paragraphs 8 to 14 shall become paragraphs 7 to 13.
110. In § 57 para. 7, the number "9" is replaced by "8" and the number "10"
replaced by the number "9".
111. In § 57 para. 10, the words "9 and 10" is replaced by "8 and 9".
112. In § 57 para. 13, the words "9, 10 and 11" shall be replaced by "8, 9 and 11".
113. in paragraph 58a is added after section 58b, which including the title reads as follows:
"section 58b
Transport of mineral oils laid down into free tax circulation on
income tax in the Czech Republic in unit packaging to another Member
State
Mineral oil listed under the nomenclature code 2710 19 29, that are
put into free tax circulation on the territory of the Czech Republic
purposes other than the propulsion engines, heat production or the production of a mixture referred to in
§ 45 para. 2 and that are proven to be transported to another Member
State in unit packaging with a volume of up to 5 litres inclusive, are transported
without the simplified accompanying document. ".
114. In section 59 paragraph 1. 1, letter g) the following point (h)), which read as follows:
"h) 3811 11 10, 3811 11 90, 3811 19 000 and 3811 90 00,".
Letter h) is referred to as the letter i).
115. In paragraph 59, paragraph 3 reads:
"(3) in a tax warehouse may be together with mineral oil in the mode
conditional exemption from taxes placed
a) mineral oils, which are not listed in paragraph 1,
b) mineral oils that have been put into free tax circulation
placed in a tax warehouse under the conditions laid down in § 19 para. 5, or
c) mineral oils that have been secured by the tax authority or the
The financial administration of the United States, or that the decision was made about their
forfeiture or the prevents only if expressly agrees to the placement
the operator of a tax warehouse; the location of mineral oil into the tax
warehouse authority financial administration of the United States shall immediately inform the
the locally competent tax administrator to the tax warehouse. ".
116. In paragraph 59, in paragraph 3, the following paragraph 4 is added:
"(4) mineral oils as referred to in paragraph 3 may not be separately
stored, but must be separately registered. ".
Paragraphs 4 to 10 shall be renumbered as paragraphs 5 to 11.
117. In section 59 paragraph 6 is added:
"(6) in the transportation of mineral oils by pipeline, which takes place
between the Czech Republic and another Member State, the accompanying documents,
under section 26 to the electronic records of the operator replaced 27f
pipeline as a separate tax warehouse or electronic
records of the operator of a tax warehouse, which is part of the fuel,
only if the competent authorities of the other Member State agrees. ".
118. In section 59 paragraph 1. 9 and 11, the number "7" is replaced by "8".
119. In section 60 paragraph 4 is added:
"(4) a person referred to in paragraph 1 or 2 shall be required to keep records in accordance with
section 40. The persons referred to in paragraph 1, that in free tax circulation
sell the liquefied petroleum gases referred to in § 45 para. 1 (b). (e))
to the final consumer in the register does not indicate the details of the final
consumer. ".
120. In § 60 para. 9 second sentence, after the words "transportation of liquefied
petroleum gases ", the words" in a technologically separated sets
means of transport, which is ensured by the registration amount issued
liquefied petroleum gas via a certified measuring instrument, and laid down that
do not allow any transfer of liquefied petroleum gases
their parts, and ".
121. In paragraph 60, the following paragraph 2 is added:
"(2) a person that holds the liquefied petroleum gases referred to in § 45 para. 1
(a). (f)) or g) to pressure vessels weighing 40 kg, including refills,
with the exception of fixed reservoirs of motor vehicles shall be required to
use an approved measuring system ^ 10) (hereinafter referred to as "mass
flow meter "), which is an integral part of electronic evidence
issued by liquefied petroleum gas, which must be correct, complete,
robust, guaranteeing the permanence of records and allows you to extract from this
the system. Mass Flowmeter must be located so as to record the
the amount of filled with liquefied petroleum gas, and must be provided with a
the seals of the tax authorities. ".
122. In section 60a paragraph 1. 1 at the end of the text of the first sentence, the words
"issued by the tax authorities, on the basis of the draft" and the second sentence is
repealed.
123. In section 60a paragraph 1. 2 (a). (e)), the word "suppliers" shall be replaced by
"the vendor".
124. In section 60a paragraph 1. 7, the words "to (d))" shall be replaced by "to (e))".
125. section 65 shall be deleted.
126. In § 72 para. 4, the words "Customs Directorate" shall be replaced by
"tax administrator".
127. In § 73 para. 1 the words "Customs Directorate" shall be replaced by
"tax administrator".
128. In § 79 paragraph 2. 4, the words "(a). d), (e)), g), (h)), l) and (m)) "shall be deleted.
129. the following section is inserted after section 79 79a, which including the title reads as follows:
"§ 79a
Notification of the sale of spirits
(1) a person who intends to in the course of its business to sell
the spirit drinks listed into free tax circulation at a price lower than the price
the amount of the sum of the amount of tax and the corresponding tax amounts from her
the added value is required 15 days prior to the sale of such sale
notify the tax administration.
(2) the notification referred to in paragraph 1 must contain the following information:
and) trade name or name, address and tax identification number
legal entity, intends to sell spirits to legal person
(b)) name and surname or business name, place of residence and tax
the identification number of the natural person if the spirits to sell natural
person,
(c) the quantity and volume of unit) packaging indicating the volume
the percentage of alcohol, broken down by
1. individual species and groups according to the legislation governing
Food and tobacco products,
2. categories according to the directly applicable European Union legislation
governing the definition and description of the spirit drinks,
(d) the business name or name), address, and tax identification number
legal persons, that have been purchased from the spirits,
e) name and surname or business name, place of residence and tax
the identification number for the natural persons that have been purchased from the spirits,
(f)) manufacturer's name of spirits,
g) place and date of the sale,
h) the reasons for the sale of spirits. "
130. the following section is inserted after section 87 87a, which including the title reads as follows:
"§ 87a
Demonstrate the taxation of beer
In the tax document pursuant to § 5 para. 2 the quantity of beer must be indicated in the
broken down by the different rates of excise duty on beer, and the relevant
the concentration of beer, expressed as percentage by mass of extract of the original
wort. ".
131. In § 88 para. 4, the words "Customs Office within the time limit laid down
special legislation ^ 59) ", including footnote # 59
shall be deleted.
132. In paragraph 98, para. 2 and in section 100a of the paragraph. 6, the words "to submit a written
communications under a special legal regulation ^ 60f) "shall be replaced by
"communicate this fact to the tax administrator".
Footnote # 60f is hereby repealed.
133. In § 99 paragraph 2. 8, after the word "report", the words "5 days".
134. In § 100 para. 2 the words "transport. ^ 60a)" shall be replaced by "transport
According to the applicable European Union legislation directly governing the movement
documents for carriage of wine products ".
Footnote No. 60, is hereby repealed.
135. In § 100 para. 2 and in section 100a of the paragraph. 4 the second sentence, the words "Customs
the Office and the Customs Directorate "are replaced by the words" tax administrator ".
136. In section 100a of the paragraph. 1 the words "manufacture ^ 60b)" are replaced by the words "production
According to the applicable European Union legislation directly governing the movement
documents for carriage of wine products ".
Footnote No. 60b is hereby repealed.
137. In section 100a of the paragraph. 4, the words "as determined in the applicable regulation
Of the European communities ^ 60a) "shall be replaced by" traffic by directly
of the applicable legislation of the European Union governing the documents accompanying the
the carriage of wine products ".
138. In section 100a of the paragraph. 5, the words "the Office of territorial jurisdiction" shall be replaced by
the words "the locally competent tax administrator".
139. In § 104 paragraph 1 reads:
"(1) the rates of tax are set out as follows:
------------------------+--------------------------------------------------------------------+
| Text | The tax rate |
+------------------------+----------------------+----------------------+----------------------+
| | Percentage of | The fixed part | Minimum |
+------------------------+----------------------+----------------------+----------------------+
| cigarettes | 27 % | 1.16 Czk/PC | However, celkemnejméně |
| | | | 2.18 Eur/unit |
+------------------------+----------------------+----------------------+----------------------+
| cigars, cigarillos | | 1.30 Eur/unit | |
+------------------------+----------------------+----------------------+----------------------+
| smoking tobacco | | 1 635.00 €/kg | |
+------------------------+----------------------+----------------------+----------------------+“.
140. In paragraph 107 para. 6, the words "tobacco Dealer is obliged to
sell tobacco products "are replaced by the words" tobacco products can be
only sell "and the second and third sentence shall be deleted.
141. In section 111a is the last sentence shall be deleted.
142. section 115 including the title reads as follows:
"§ 115
Breach of duty in labelling of tobacco products
(1) if the tax administrator that the obligation was violated when marking
tobacco products, shall inform without delay the municipal
the Trade Office.
(2) if the authority of the Financial Administration of the Czech Republic or the customs authority
administration of the United States, that obligation was violated when marking
tobacco products,
and) follows the tax code and
(b)), without delay, communicate that information to the tax authorities and the municipal
the Trade Office.
(3) if the tax authority or other competent authority, the unmarked tobacco
products shall, without undue delay, and passes a decision on the
ensure the unmarked tobacco products by their holders. If you cannot
a decision regarding the securing of unmarked tobacco products delivered as follows,
determined by this decision as undeliverable in the case file. ".
Footnote. 62b is hereby repealed.
143. In paragraph 116 of paragraph 1. 3, the last sentence shall be deleted.
144. In § 118 paragraph. 2 the words "performs a check of shipment" shall be replaced by
the words "examines the transport".
145. In § 118 paragraph. 3 last sentence, the word "control" is replaced by
"examination".
146. In § 118 paragraph. 6, the number "60" is replaced by "75".
147. In § 118 paragraph. 6, § 122 para. 2, 3 and 5, and in section 131 (b). I), the words
"The Directorate-General of Customs shall be replaced by the closest parent
the tax administrator ".
148. In section 119 paragraph 1. 4 (b). a), the words "customs authority" shall be replaced by
"responsible for the tax administrator", the words "customs authority" shall be replaced by
"authorised by the tax administrator" and at the end of the word "or" is deleted.
149. In section 119 paragraph 1. 4 (b). (b)), the words "customs authority" shall be replaced by
"authorised by the tax administrator".
150. In paragraph 119, the dot at the end of paragraph 4 shall be replaced by "or", and
the following point (c)), which read as follows:
"(c) the guarantees provided by the insurance company of the insurance), if this method of
ensure the enable authorized tax administrator; warranty insurance
§ 21 paragraph 2 shall apply mutatis mutandis. 2 to 6. ".
151. In the title of § 121, the word "control" is replaced by "counting".
152. section 123 to 128, including the following titles:
"§ 123
Application for reduction of remuneration or providing
(1) the Subscriber may request the authorized tax authority for a reduction of the remuneration
or collateral.
(2) the reduction in payment or collateral for the purposes of this Act, the
the reduction in remuneration value of tobacco stamps for their collection or
reduction ensure values of tobacco stamps when you receive them.
(3) an application for a reduction in payment or to ensure the Subscriber that can lodge
during the 2 years before the date of submission of the application for a reduction of the remuneration or
ensure the
and the need for tobacco regularly stickers) and
(b)) was borne by the value of tobacco stamps so that in the event of default of
This payment did not produce the obligation to pay interest on arrears.
(4) the Subscriber removes tobacco labels regularly, if the time between the
individual subscriptions shall not exceed 90 days.
(5) the Subscriber may take a decision on the reduction of the remuneration or provide,
that's immediately on the existing decision to reduce
payment or collateral, to request at least 4 and not later than 3 months before
the expiry of the period for which the original decision on the reduction of the remuneration or
ensure released; This deadline cannot be restored to the previous state.
(6) in the case of rejection of the application for a reduction of the remuneration or security can be
submit a new request at the earliest after the expiry of 3 months from the date of acquisition of legal
can this negative decision.
§ 124
The conditions for the issue of a decision on the reduction of the remuneration or provide
Authorised by the tax administrator decides to reduce payment or collateral, if
the Subscriber
and) during the 2 years before the date of submission of the application for a reduction of the remuneration or
ensure the customer and duly fulfils the obligations duly represented the tobacco
tobacco products stickers in the manner prescribed by the laws and
b) fulfils the conditions under which the administrator can allow a reduction of taxes
ensure the taxes or allow the waiving of taxes assurance.
section 125
The decision to reduce payment or collateral
(1) decision to reduce payment or security is issued for a period of 1 year
starting with the first day of the calendar quarter following the acquisition
legal force of this decision.
(2) the Authorized tax authority shall decide on the request for a reduction of the remuneration or
ensure within 60 days from the initiation of proceedings; in particularly complex cases
shall decide within 90 days.
(3) in the event that a decision to reduce payment or security
immediately follow up on the current decision to reduce payment or
ensure that the new decision to issue before the end of the period for the
request a reduction in payment or collateral.
§ 126
The amount of the reduction of the remuneration or provide
(1) the authorized tax authority in the decision to reduce payment or collateral
indicate the amount of the reduction for an individual subscription in the amount of 10% of the value
patches.
(2) the Authorized tax authority in the decision to reduce payment or collateral
indicate the amount of the reduction for an individual subscription of 20% of the value
patches, if the reduction of remuneration or providing 24-
for 9 months prior to the release of this decision.
(3) the Authorized tax authority in the decision to reduce payment or collateral
indicate the amount of the reduction for an individual subscription amounting to 40% of the value
patches, if the reduction of remuneration or providing 24-
for 21 months before the release of this decision.
(4) a reduction of the remuneration or to ensure it can be used in a given calendar
quarter only to those immediately after the successive subscriptions of tobacco
stickers, whose total value does not exceed 50% of the total value
patches for the immediately preceding calendar
year.
§ 127
Annulment of the decision on the reduction of the remuneration or provide
Responsible for tax administration cancels the decision on the reduction of the remuneration or provide
in the case that
and the payment is at risk values) patches, or
(b)) the Subscriber after the release of this decision, no longer meets the conditions for
1. submission of an application for a reduction of the remuneration or provide, or
2. the issue of the decision to reduce payment or collateral.
§ 128
Obligations of the customer in connection with a reduction in payment or to ensure the
(1) the customer is obliged to notify the responsible tax authorities all
the factors which affect the fulfilment of the conditions for the issuance of the decision
on the reduction of the remuneration or provide, within 5 days from its inception.
(2) the Subscriber is within 5 days from the date of cancellation of the decision on the reduction of the remuneration
or collateral required to
and the value of tobacco stamps) pay in the amount of the reduction of the remuneration or
collateral referred to in this decision, or
(b)) to provide collateral values of tobacco stamps in the amount of the reduction
payment or collateral referred to in this decision.
(3) if the existing decision on reduction of remuneration or providing
does not connect immediately to the new decision, the customer is obliged to
not later than the working day following the expiry of the period for which it was
the present decision,
and the value of tobacco stamps) pay in the amount of the reduction of the remuneration or
listed in the present decision;
(b)) to provide collateral values of tobacco stamps in the amount of the reduction
payment or security referred to in the present decision. ".
153. In § 133 paragraph 2. 5, the words "the competent Office" shall be replaced by
"the tax authorities, in whose territorial jurisdiction the sale take place".
154. section 134, including the title reads as follows:
"§ 134
Violations of the prohibition on the sale of spirits and tobacco products
(1) if the tax that has been tampered with and the prohibition of the marketing of spirit drinks
tobacco products, shall inform without delay the municipal
the Trade Office.
(2) if the authority of the Financial Administration of the Czech Republic or the customs authority
administration of the United States that has been tampered with and the prohibition of the marketing of spirit drinks
tobacco products,
and) follows the tax code and
(b)), without delay, communicate that information to the tax authorities and the municipal
the Trade Office.
(3) the spirits and tobacco products found on the spot, where the ban on their
the sale, the tax authority or other competent authority shall ensure that, with no
undue delay shall forward the decision regarding the securing of spirits and tobacco
products by their holders. If the decision to ensure the spirits and
tobacco products as follows delivered, based this decision as
undeliverable in the case file. ".
155. In paragraph 134 b of paragraph 2. 2 (a). (b)), and (c)) and in section (b), 134f. (c)), the number "12"
is replaced by "8".
156. In paragraph § 134e 4, the words "the authority referred to in § 134 k of paragraph 1. 1 "
replaced by the words "of the tax authorities or the competent authority".
157. In paragraph § 134e 6 (a). and, § 134e) para. 9, § 134 m para. 2 (a).
I), section 134p paragraph. 6 (a). and) and in section 134p paragraph. 9, the words "50 kg"
replaced by the words "20 litres".
158. In § 134e para. 6 (a). b) to (d)), the words "the authorities referred to in paragraph
paragraph 134 k. 1 "shall be replaced by the words" the tax administration or the competent authority ".
159. In paragraph § 134e 8 (b)):
"(b)) have on file a statement of the buyer, with the exception of the sale
mineral oils the nonentrepreneurial natural person in unit packaging to
20 liters, that
1. meets the conditions referred to in paragraph 10,
2. marking and colouring of these oils is the fault of their use and
3. these mineral oil will not be used for purposes other than those for which
tag your tracks and must not be stained, ".
160. In § 134e para. 8 (a). (c)) and in section 134p paragraph. 8 (a). (c)), the words
"for the purposes of the checks ' shall be deleted.
161. In § 134e for paragraph 9 shall be inserted after paragraph 10 and 11, which
shall be added:
"(10) a customer of mineral oils as referred to in § 134 b of paragraph 1. 2 (a). (f))
may be the only person who
and is equipped with the proven) technology, for which it is
marking or colouring of mineral oils on the failure of their use,
or
(b)) the mineral oil is sold or supplied by the person referred to in subparagraph (a)).
(11) the list of technologies in accordance with paragraph 10 lays down detailed legal
prescription. ".
The present paragraph 10 shall be renumbered as paragraph 12.
162. In § 134f letter e) is added:
"e) offer for sale or use mineral oil listed in § 134 b
paragraph. 2 (a). e) and (f)) for purposes other than those for which these mineral
the oil must not be tag your tracks and dyed. ".
163. In paragraph 134g paragraph. 4 and § 134r para. 4, the words "required for
control "shall be replaced by" on ".
164. section 134 k including the title reads as follows:
"§ 134 k
Breach of duty in tagging and dyeing of selected mineral
oils
(1) if the tax administrator that the obligation was violated when tagging
or dyeing of selected mineral oils, shall inform the
the Czech trade inspection without delay.
(2) if the authority of the Financial Administration of the Czech Republic or the customs authority
administration of the United States, that obligation was violated when tagging or
coloring selected mineral oils,
and) follows the tax code and
(b)), without delay, communicate that information to the tax authorities. ".
165. In paragraph 134 m para. 2 (a). (h)), the words ' paragraph 1 ' shall be replaced
"(b). (b) to (e))) ".
166. In paragraph 134 m para. 2, the letter h) the following new subparagraph (i)), which
added:
"i) mineral oils as referred to in paragraph 1 (b). a) and f) to (h))
is the tagging on the failure to use them ".
The present letter i) is renumbered as paragraph (j)).
167. In paragraph 134 m para. 3, after the words "(a). (h)) "the words" and i) ".
168. In paragraph 134p paragraph. 4, the words "the authority referred to in section paragraph 134v. 1 "
replaced by the words "of the tax authorities or the competent authority".
169. In paragraph 134p paragraph. 6 (a). b) to (d)), the words "the authorities referred to in paragraph
134v para. 1 "shall be replaced by the words" the tax administration or the competent authority ".
170. In paragraph 134p paragraph. 8 of the introductory part of the provisions, the word "h)" is replaced by
the word ").
171. In paragraph 134p paragraph. 8 after point (b)) the following new point (c)), which
added:
"(c)) have in the records of the purchase and sale of these oils the Declaration
the buyer that satisfies the conditions referred to in paragraph 10; It does not apply to
purchase and sale of mineral oils as referred to in § 134 m para. 2 (a). i),“.
Letter c) is renumbered as paragraph (d)).
172. In paragraph 134p paragraph. 9, the word "h)" shall be replaced by "i").
173. In section 134p shall be inserted after paragraph 9, paragraphs 10 to 12, which
shall be added:
"(10) a customer of mineral oils as referred to in § 134 m para. 2 (a). (h))
may be the only person who
and) is equipped with the proven technology, for which it is
tagging of mineral oils on the failure of their use, or
(b)) the mineral oil is sold or supplied by the person referred to in subparagraph (a)).
(11) the list of technologies in accordance with paragraph 10 lays down detailed legal
prescription.
(12) persons that buy mineral oil listed in § 134 m para. 2
(a). (h)) are required to issue a declaration at the request of the seller according to the
paragraph 8, subparagraph (a). (c)), and prior to the date of issue of these oils. This is
not apply to the entrepreneurial natural persons purchasing these mineral oil
in unit packaging to 20 litres. ".
The present paragraph 10 shall be renumbered as paragraph 13.
174. In section 134q (a). (e)), the word "i") is replaced with "j").
175. In section 134q at the end of paragraph (e)) dot replaced with a comma and the following
(f)), which read as follows:
"(f)) offer for sale or use mineral oil listed in § 134 m
paragraph. 2 (a). h) and (i)) for purposes other than those for which these mineral
the oil must not be tag your tracks. ".
176. section 134v including title:
"§ 134v
Breach of duty in tagging of certain other mineral oils
(1) if the tax administrator that the obligation was violated when tagging
some other mineral oils, shall communicate this fact immediately
The Czech trade inspection.
(2) if the authority of the Financial Administration of the Czech Republic or the customs authority
administration of the United States, that obligation was violated when tagging or
coloring selected mineral oils,
and) follows the tax code and
(b)), without delay, communicate that information to the tax authorities. ".
177. Part six:
"PART SIX
ADMINISTRATIVE OFFENCES
TITLE I OF THE
MISDEMEANORS
Part 1
Violations of the administration of the tax on mineral oils
§ 135
Offences against the storage of liquefied petroleum gas
(1) a natural person has committed the offence by liquefied petroleum gas
referred to in § 45 para. 1 (b). e), (f) or (g))) referred to the free tax
circulation
and) stored together in the same container,
b) stored separately in silos, which
1. are there technologically separated, or
2. are interconnected,
c) subscribed from the stacks in the liquid phase stored anywhere in the stack that
It is tightly connected with the ground, or
d) subscribed from the stacks in the liquid phase is held firmly in the tray
United with the country that is not used in accordance with the building Act.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.
section 135a
Offences against the handling of liquefied petroleum gases
(1) a natural person as a person who purchases or acquires liquefied
petroleum gases referred to in § 45 para. 1 (b). e), (f)) or g) in free
tax circulation for resale, commits an offence, by
receives or sells these gases without a permit for the purchase of liquefied
petroleum gas put into free tax circulation.
(2) a natural person as a person who purchases or acquires liquefied
petroleum gases referred to in § 45 para. 1 (b). f) or (g)) for your own
consumption with consumption in excess of 10 tonnes per calendar year
commits an offence that receives or sells these gases without permission
to purchase liquefied petroleum gas referred to free tax
circulation.
(3) a natural person has committed the offence by
and liquefied petroleum gas) referred to in § 45 para. 1 (b). f) or (g)) issues
a person without a permit to purchase liquefied petroleum gas referred to in
free tax circulation
b) contrary to section 60(1). 5, 6 or 7 to sell liquefied petroleum gases
referred to in § 45 para. 1 (b). e), (f) or (g))) for the price including tax
calculated on the basis of higher tax rates, or
(c)) shall initiate the transport of liquified petroleum gas referred to in § 45 para. 1
(a). f) or (g)) without the provided collateral for the transport of such
gases under section 60(1). 11.
(4) a natural person as a person who carries out the liquefied petroleum gases
referred to in § 45 para. 1 (b). (f)) or g) to pressure vessels weighing
charges for 40 kg, commits an offence, by
and) does not use mass flowmeter,
(b)) uses a mass flowmeter, part of which is the electronic
registration issued to a liquified petroleum gas complying with law
the required particulars, or
(c)) uses a mass flowmeter, part of which is the electronic
registration issued to a liquified petroleum gas complying with law
the required formalities, that is not at all times equipped with seals
the tax administrator.
(5) for the offence referred to in paragraphs 1 to 4, you can impose a fine of up to 1 0000 0000
CZK.
Part 2
Violations of the administration of tax on beer
§ 135b
Violations of reporting obligations of the person producing beer for their own
the consumption of
(1) a natural person as a person who makes beer under § 80 para. 1,
commits an offence that does not notify the administrator within the prescribed period tax
and production start date)
(b)) place of manufacture, or
(c) the estimated quantity of beer) for the calendar year.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to $ 50,000.
Part 3
Violations of the administration of the tax on tobacco products
section 135 c
Offence against the unit packaging
(1) a natural person has committed the offence by selling tobacco products
otherwise than in a closed unit packaging with intact tobacco
sticker.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to $ 50,000.
§ 135d
An offense against the prohibition of buying at a price lower than the price for the final
the consumer
(1) a natural person shall be guilty of an offence as a final consumer, by
buy cigarettes at a price lower than the price for the final consumer
indicated on the label of tobacco.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to $ 50,000.
section 135e
Offences against the management of tobacco products
(1) a natural person has committed the offence on the territory of the Czech tax
Republic unlawfully holding or otherwise disposes of tobacco products,
that are not marked with a valid tobacco label.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.
Part 4
Violations of restrictions on the sale of spirits and tobacco products
section 135f
Violations of the prohibition of sale of spirits and tobacco products
(1) a natural person is guilty of an offence that violates the ban on sale of
the spirits or the prohibition of sale of tobacco products under section 133.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.
§ 135 g
Violations of reporting obligations on the sale of spirits in public
accessible events
(1) a natural person as a person who sells spirits in public
accessible sports and cultural undertakings, including dances
and discos, commits an offence, by
and this activity) within the prescribed time limit does not inform the tax authorities,
in whose territorial jurisdiction the sale will take place, or
(b)) by written information this activity does not contain information about the
1. a person who sells spirits,
2. the time the definition of the sale of spirits,
3. the kind sold by the spirits, or
4. the quantities sold to the spirits.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 0000 0000 CZK.
Part 5
Offences in the field of marking and colouring of selected mineral oils
§ 135h
Flagrant in marking and colouring of selected mineral
oils
(1) a natural person has committed the offence by mineral oil listed
in § 134 b of paragraph 2. 1 that are
and marked, and dyed), removes or otherwise changing their
marking or colouring outside a tax warehouse authorised for colouring of these
oils,
(b)) neznačkované and can put into free tax circulation
(c)) of marked and coloured, offers for sale or uses for the drive
engines, or
(d)) of marked and color-treated, transported or stored in a container, which is in the
connection with the engine, or is in such containers.
(2) a natural person has committed the offence by mineral oil listed
in § 134 b of paragraph 2. 2 (a). e) and (f)), offers for sale or uses for
purposes other than those for which these mineral oils must not be tag your tracks and
dyed.
(3) the offence referred to in paragraph 1 or 2, you can impose a fine of up to 1 0000 0000
CZK.
Part 6
Violations in the tagging of certain other mineral oils
§ 135i
Flagrant in the tagging of certain other mineral
oils
(1) a natural person has committed the offence by mineral oil listed
in § 134 m para. 1 that are
and marked, environment) eliminates or otherwise changing their tagging,
(b)) neznačkované, States into free tax circulation or sold,
c) marked, offers for sale or uses for propulsion engines, or
(d)) of marked, transports or store in a container that is in conjunction with the
engine, or is in such containers.
(2) a natural person has committed the offence by mineral oil
tag your tracks may not be in accordance with § 134 m para. 2 (a). c) to (j)), it offers to
sale or is used for the drive motors.
(3) a natural person has committed the offence by mineral oil listed
in § 134 m para. 2 (a). (h)) and i) offers for sale or uses for
purposes other than those for which these oils may not be tag your tracks.
(4) the offence referred to in paragraphs 1 to 3, you can impose a fine of up to 1 0000 0000
CZK.
TITLE II
ADMINISTRATIVE OFFENCES OF LEGAL ENTITIES AND NATURAL PERSONS-ENTREPRENEURS
Part 1
Administrative offences in the field of the administration of excise duties
§ 135j
Administrative offence against the location of the selected product received
(1) a legal entity or individual entrepreneur as a user commits
the administrative offense that is not adopted within the prescribed period selected
tax exempt product in a location that is mentioned in the Special
the authorization.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.
§ 135 k
Administrative offence against the notification requirement when you change the data referred to in
special permit
(1) a legal entity or individual entrepreneur as a user commits
the administrative offense by that, within the time limit to notify the tax administration
the change of the data stated in the application for a special permit, and that
the tax administrator in this authorisation stated.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
§ 135l
Administrative offence against the conditional exemption
(1) a legal entity or individual entrepreneur is committed by the administrative
offense by that, contrary to § 19 para. 4 places the selected products to the
tax warehouse other than in the regime of conditional exemption from the tax.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 10 0000 0000
CZK.
§ 135 m
Administrative offence against the notification requirement when you change data or
the facts in the permits or decisions
(1) a legal entity or individual entrepreneur as an operator
tax warehouse administrative offense committed by within a specified period
notifies the locally competent tax Manager tax
stock change the facts and the data referred to in the permit to operate
tax warehouse.
(2) a legal entity or individual entrepreneur as an authorised consignee
committing an administrative offense that does not notify the administrator within the prescribed period
the tax for any change of information referred to in the authorization for recurring adoption
the selected products.
(3) a legal entity or individual entrepreneur as an operator
tax warehouse or a legitimate recipient of the administrative offense committed by
that fails to notify within the prescribed period the tax administrators change the facts on the
the basis of the decision on the reduction of taxes or the assurance
the decision to jettison the provision.
(4) for the administrative offence under paragraphs 1 to 3 shall be fined up to 100 000
CZK.
§ 135n
Administrative offenses against collateral of tax
(1) a legal entity or individual entrepreneur as an operator
tax warehouse or a legitimate recipient of the administrative offense committed by
that fail to comply with the obligation to
and continuously monitor the amount of the guarantee), or
(b)) to pass the tax administration in accordance with its requirements of the accounting data related
the tax, which was created in the production of, or adoption of the selected
products.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 10 0000 0000
CZK.
§ 135o
Administrative offenses against the electronic accompanying document when you exit
transport of selected products in the conditional exemption scheme
(1) a legal entity or individual entrepreneur shall be selected as a recipient
products adopted in the conditional exemption scheme commits
the administrative offense by
and within the deadline) notification of acceptance of the selected products
by using the electronic system of the locally competent tax administrators place
adoption of the selected products, or
(b)) in the notice of adoption of the selected products indicates losses and
the write-down, which has occurred during the transport.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 200 000.
§ 135p
Administrative offenses against the transport of selected products listed for free
tax circulation in another Member State for the purposes of business
(1) a legal entity or individual entrepreneur as a sampler
selected products from another Member State for the purposes of business commits
the administrative offense that prior to removing these selected products
put into free tax circulation in another Member State
and to notify their tax authorities) the amount, or
(b) the law does not provide the specified way) to ensure tax.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 100 000 CZK.
§ 135q
Administrative offenses against the sending of the selected products to another Member
State for business purposes
(1) a legal entity or individual entrepreneur, as the sender
selected products listed into free tax circulation on the territory of the
The United States and transported to another Member State for the purposes of
business administrative offence committed by
and he informs in writing the tax) to initiate the transport of selected products
before the start, or
(b)) in the written notification indicates the start date of the transport.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 200 000.
§ 135r
Administrative offenses against the sending of the selected products
(1) a legal entity or individual entrepreneur as a tax representative
for the sending of the selected products committed by administrative offense that prior to
by sending selected products from another Member State
and notifies local administrators) of the tax law, the required information
or
(b) the law does not provide the specified way) to ensure tax.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
§ 135s
Administrative offenses against the notification requirement when you change the data referred to in
the provisions permit a tax representative for the sending of the selected products
(1) a legal entity or individual entrepreneur as a tax representative
for the sending of the selected products of the administrative offense committed by the
the specified period does not notify the authorities of any change of the data stated in the
application for a permit for the provision of a tax representative for sending
the selected products and that the tax in this authorisation stated by
the person of the
and the sending of the selected products), or
(b)) a tax representative.
(2) the person who withdrew the power of attorney to represent, is guilty of an
the administrative offense by that, within the time limit to notify this fact to the
tax administrators.
(3) for the administrative offence referred to in paragraph 1 or 2 shall be fined up to 50 000
CZK.
section 135t
Administrative offence against the notification requirement when you change the data referred to in
authorization to sell at prices without taxes
(1) a legal entity or individual entrepreneur as the holder of the authorisation to
sale prices without taxes committed by administrative offense by that, within a specified
the time limit to notify the tax change in the facts or information referred to in
the design on this authorisation.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
Part 2
Administrative offences in the field of the administration of the tax on mineral oils
Section 1
Administrative offenses against the purchase, sale and transport of liquefied petroleum
gases listed into free tax circulation
§ 135u
Administrative offenses against the storage of liquefied petroleum gas
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by liquefied petroleum gas referred to in § 45 para. 1 (b). (e)),
f) or (g)) put into free tax circulation
and) stored together in the same container,
b) stored separately in silos, which
1. are there technologically separated, or
2. are interconnected,
c) subscribed from the stacks in the liquid phase stored anywhere in the stack that
It is tightly connected with the ground, or
d) subscribed from the stacks in the liquid phase is held firmly in the tray
United with the country that is not used in accordance with the building Act.
(2) for the administrative offence referred to in paragraph 1 shall be fined from $ 50,000 to
1 0000 0000 CZK.
§ 135v
Administrative offenses against the transport of mineral oils exempt on
income tax in the Czech Republic
(1) a legal entity or individual entrepreneur, as the sender
mineral oils exempt pursuant to § 49 paragraph 1. 1, 2, 6 or 8
committing an administrative offense by transport of these oils does not provide
the law laid down by way of ensuring tax.
(2) a legal entity or individual entrepreneur, as the sender
liquefied petroleum gas referred to in § 45 para. 1 (b). e), (f)) or
g) exempt committing an administrative offense by transport
These gases does not provide secure taxes at least in the amount of tax which would have
had to be made and paid for, if these gases were intended to drive the
engines.
(3) a legal entity or individual entrepreneur, as the sender
mineral oils, which are exempt from taxes, committed by the administrative
tort by
and) within the prescribed period to realize the tax, which has territorial jurisdiction
According to the site, to initiate the shipping transportation of these oils,
(b)), despite the opposition of the tax administrator shall initiate the transport of these oils,
(c) fails to comply with the tax administrator and specified)
1. the period within which the right of these oils is to be terminated, or
2. route, after which they are to be transported, or oil
(d)) in the case of a change of destination or of the recipient, which occurred in the course of
transport of these oils, within the prescribed period
1. to notify this change to the tax authorities, or
2. does not ensure record of this change in the proof of exemption of the selected
products from the tax.
(4) an administrative offense shall be fined in the
and 500 000 CZK), in the case of an administrative offence referred to in paragraph 1, or
(b)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 or 3.
Administrative offenses against the handling of liquefied petroleum gases
§ 135w
(1) a legal entity or individual entrepreneur as a person who
buys or acquires the liquefied petroleum gases referred to in § 45 para. 1
(a). e), (f)) or g) in free tax circulation for resale,
committing an administrative offense that receives or sells these gases without
authorization to purchase liquefied petroleum gases listed for free
tax circulation.
(2) a legal entity or individual entrepreneur as a person who
buys or acquires the liquefied petroleum gases referred to in § 45 para. 1
(a). f) or (g)) for their own consumption with consumption exceeding 10 tonnes
for one calendar year, committing an administrative offense by accepting or
sells these gases without a permit to purchase liquefied petroleum gas
put into free tax circulation.
(3) a legal entity or individual entrepreneur is committed by the administrative
tort by liquefied petroleum gas referred to in § 45 para. 1 (b). (f))
or (g))
and the person without authorization) issues to purchase liquefied petroleum gas
put into free tax circulation, or
(b)) when imported after being released for free circulation within the prescribed period
does the conditional exemption scheme.
(4) a legal entity or individual entrepreneur is committed by the administrative
the fact that the offence contrary to section 60(1). 5, 6 or 7 sells liquefied
petroleum gases referred to in § 45 para. 1 (b). e), (f) or (g))) for the price, including
taxes calculated on the basis of higher tax rates.
(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000
To 1 0000 0000 CZK.
§ 135x
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by
and liquefied petroleum gas transported) referred to in § 45 para. 1 (b). e), (f))
or g) with a different tax rate, after their entry into free tax
circulation, together in a single means of transport, or in their kit,
or
(b)) will start shipping liquefied petroleum gas referred to in § 45 para. 1
(a). f) or (g)) without the provided collateral for the transport of such
gases under section 60(1). 11.
(2) a legal entity or individual entrepreneur for for the purposes of
business of liquefied petroleum gas that are subject to tax under section 45
paragraph. 1 (b). f) or (g)) and that have been released into free tax
circulation in another Member State, is guilty of an administrative offense, by
fails to ensure the tax at least equal to the tax that would have to be
awarded and paid for, if these gases were intended for the propulsion of the engines.
(3) a legal entity or individual entrepreneur as a person who carries out the
liquefied petroleum gases referred to in § 45 para. 1 (b). (f)) or g) to
pressure vessels weighing 40 kg, including refills, committed by the administrative
tort by
and) does not use mass flowmeter,
(b)) uses a mass flowmeter, part of which is the electronic
registration issued to a liquified petroleum gas complying with law
the required particulars, or
(c)) uses a mass flowmeter, part of which is the electronic
registration issued to a liquified petroleum gas complying with law
the required formalities, that is not at all times equipped with seals
the tax administrator.
(4) for the administrative offence under paragraphs 1 to 3 shall be fined from 50,000
To 1 0000 0000 CZK.
§ 135y
Administrative offence against the notification requirement when you change the data referred to in
authorization to purchase liquefied petroleum gases listed for free
tax circulation
(1) a legal entity or individual entrepreneur as the holder of the authorisation to
the purchase of liquefied petroleum gas put into free tax circulation
committing an administrative offense that does not notify the administrator within the prescribed period
the tax change, which said in a proposal for granting this authorization and
that the tax in this authorisation stated.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
Part 3
Administrative offences in the area of administration of the duty on ethyl alcohol
§ 135z
Administrative offence against the notification requirement when making a purchase or import
products containing alcohol
(1) a legal entity or individual entrepreneur as a person who
purchases or imports of products containing alcohol tax exempt under section
paragraph 71. 1 (b). (c)), the administrative offense committed by the
the calendar year has not notified the tax authorities first purchase or importation of products
containing the alcohol.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 100 000 CZK.
§ 135za
Administrative offenses against the transport of alcohol from an alcohol tax exempt on
income tax in the Czech Republic
(1) a legal entity or individual entrepreneur as the sender of the ethyl alcohol
tax exempt pursuant to § 71 para. 1 (b). and) or d) commits
the administrative offense by transport of ethyl alcohol does not provide law
manner to ensure tax.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by the fiscal territory of the United States transports the alcohol in General
denatured under the law governing alcohol intended for the production of
mineral oils as referred to in § 45 para. 2 or for the production of
ethyl-tertiary-butyl-ether without the simplified accompanying document.
(3) an administrative offense shall be fined in the
1 500 0000 Czk), in the case of an administrative offence referred to in paragraph 1, or
(b)) 100 000 CZK in the case of an administrative offence referred to in paragraph 2.
§ 135zb
Administrative offenses against reporting the sale of spirits
(1) a legal entity or individual entrepreneur as a person who intends to
in the course of its business to sell spirit drinks listed for free
tax circulation at a price lower than the price corresponding to the amount of the sum of the
the tax amount and the equivalent amount of value added tax, commits
the administrative offense by
and notify within the prescribed period) the tax administrator such sale, or
(b)) in the notice of such sale does not legally required information.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 1 500 0000.
Part 4
Administrative offences in the field of the administration of tax on beer
§ 135zc
Administrative offenses against the notification obligations for inclusion in the size
Group
(1) a legal entity or individual entrepreneur as a small independent
Brewery committed an administrative offense that fails to notify within the prescribed period
tax administrators
and its inclusion in) size class, or
(b)) a change to its inclusion in the size of the group.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 250 000 CZK.
Part 5
Administrative offences in the field of the administration of the tax on wine and intermediate products
§ 135zd
Administrative offence against reporting obligations when accepting a still wine from the
another Member State
(1) a legal entity or individual entrepreneur as an operator
tax warehouse, which receives the tax warehouse quiet wine produced
a small producer of wine from another Member State, commits an administrative offense
by law within the time limit laid down by the way does not notify the administrators
taxes locally to the appropriate receiving tax warehouse this acceptance.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
§ 135ze
Administrative offence against notification requirements of small wine producers
(1) a legal entity or individual entrepreneur as a small producer of wine
committing an administrative offense by the tax administrator notifies the locally
the appropriate place where the silent wine produces, stores, processes,
receives or sends, to initiate the transport of still wine to the tax
the warehouse before the start.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
Part 6
Administrative offences in the field of the administration of the tax on tobacco products
§ 135zf
Administrative offence against the price to the final consumer
(1) a legal entity or individual entrepreneur is committed by the administrative
tort, outlining into free tax circulation cigarettes with tobacco
a sticker with the price for the final consumer in a different period,
than those for which this price was fixed.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.
§ 135zg
Administrative offenses against the unit packaging
(1) a legal entity or individual entrepreneur is committed by the administrative
tort, outlining into free tax circulation, imports or to the
the tax territory of the United States from another Member State
and) tobacco products that are not in a closed unit packaging, or
b) unit packaging of tobacco products that are not subject to the same
tax rate.
(2) a legal entity or individual entrepreneur is committed by the administrative
offense that sells tobacco products otherwise than in the closed
unit packaging with intact tobacco label.
(3) an administrative offense shall be fined
and 2 0000 0000 Eur) to, in the case of an administrative offence referred to in paragraph 1, or
(b)), from $ 50,000 to $ 2 0000 0000, in the case of an administrative offence under paragraph
2.
§ 135zh
Administrative offence against the notification requirement for imports of tobacco
products
(1) a legal entity or individual entrepreneur as an importer
It plans to import tobacco products in the context of business activities, committed by
the administrative offense that does not report in writing in due time Manager
the first imports of tobacco products tax.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 2 0000 0000.
§ 135zi
Administrative offenses against the prohibition of sale at a price different than the price for
the final consumer
(1) a legal entity or individual entrepreneur, as the seller commits
the administrative offense by
and sold to the final consumer) cigarettes at a price higher or lower than
the price for the final consumer is indicated on the label of tobacco,
(b)) in the sale of cigarettes to the final consumer will provide a discount on the price for
the final consumer.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by
and sold to the final consumer) cigarettes, to which is added or
packaged with a different subject line, for a total price is different from the prices for the end
the consumer stated on the label, or tobacco
(b)) binds to the final consumer sale of cigarettes for sale other
subjects.
(3) a legal entity or individual entrepreneur is as final
the consumer commits an administrative offense, by
and cigarettes purchased for) consumes a price lower than the price for
the final consumer, or
b) buys cigarettes for a price lower than the price for the final
the consumer stated on the label of tobacco.
(4) an administrative offense shall be fined in the
and 2 0000 0000 Eur), in the case of an administrative offence under paragraphs 1 or 2, or
(b)) 100 000 CZK in the case of an administrative offence under paragraph 3.
sections 135zj
Administrative offence against the subject of the winnings in the lottery and other similar game
(1) a legal entity or individual entrepreneur is committed by the administrative
offence by making tobacco products the subject of winnings in the lottery or
other similar game.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 2 0000 0000.
section 135zk
Administrative offenses against tobacco marking stickers
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by
and the storage or sale) will allow the unmarked tobacco products on the
income tax in the Czech Republic, or
(b)) and do tobacco products tobacco labels pursuant to § 114.
(2) an administrative offense shall be fined
and) from $ 50,000 to $ 10 0000 0000 in the case of an administrative offence under the
paragraph 1 (b). and)
(b)) to 50 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (b)).
§ 135zl
Administrative offenses against the marking and the use of tobacco stamps
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by
and) apply to the labelling of tobacco products tobacco labels, on which
data are inadequate to the actual content of the unit
packaging, on which the tobacco is placed, sticker
(b)) means tobacco products tobacco labels in another place of the tax
the territory of the United States than in the tax warehouse or
(c)) shall not apply properly tobacco decal.
(2) for the administrative offence referred to in paragraph 1 shall be imposed to 5 0000 0000 CZK.
135zm. §
Administrative offence against ordering, procurement and distribution of patches
(1) a legal entity or individual entrepreneur as the Subscriber commits
the administrative offense by tobacco sells decals or free of charge passes.
(2) for the administrative offence referred to in paragraph 1 shall be imposed to 5 0000 0000 CZK.
§ 135zn
Administrative offenses against registration and counting of tobacco stamps
(1) a legal entity or individual entrepreneur as the Subscriber commits
the administrative offense by
and does not taken, records) used or returned by the tobacco
stickers,
(b)) for a fixed period does not retain records collected, used, or
returned by the tobacco stamps or documents on the basis of which they were
the entries in this recording made,
(c)) does not make an inventory of tobacco stamps for the calendar year, or
d) within the time limit to notify a designated tax Manager result
inventory of tobacco stamps for the previous calendar year.
(2) an administrative offense shall be fined in the
and 2 0000 0000 Eur), in the case of an administrative offence referred to in paragraph 1 (b). a) and
(b)), or
(b)) 1 0000 0000 CZK in the case of an administrative offence referred to in paragraph 1 (b). (c)), and
(d)).
§ 135zo
Administrative offenses against rolling back patches
(1) a legal entity or individual entrepreneur as the Subscriber commits
the administrative offense by
and within the prescribed period) will not return to the designated tax Manager, unused
tobacco labels of the old pattern, or
(b)) in the case of termination of his activity does not return within the time limit
a designated tobacco tax administrators unused stickers.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.
section 135zp
Administrative offence against the notification requirement when you change the conditions referred to
in the decision on the reduction of the remuneration or provide
(1) a legal entity or individual entrepreneur as the Subscriber commits
the administrative offense by that, within the time limit to notify a designated
the tax change all the facts that have an impact on the fulfilment of the
the conditions for the issuance of the decision to reduce payment or collateral.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 100 000 CZK.
Part 7
Administrative offences in the area of restrictions on the sale of spirits and tobacco products
§ 135zq
Administrative offenses against the ban on the sale of spirits and tobacco products
(1) a legal entity or individual entrepreneur is committed by the administrative
the offence that violates the ban on the sale of spirits or a ban on the sale of
tobacco products under section 133.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.
§ 135zr
Administrative offenses against the reporting obligations in the sale of spirits on
public accessible events
(1) a legal entity or individual entrepreneur as a person who
sells spirits in public accessible sporting and cultural
enterprises, including dances and discos, committed an administrative offence
by
and this activity) within the prescribed time limit does not inform the tax authorities,
in whose territorial jurisdiction the sale will take place, or
(b)) by written information this activity does not contain information about the
1. a person who sells spirits,
2. the time the definition of the sale of spirits,
3. the kind sold by the spirits, or
4. the quantities sold to the spirits.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 0000 0000 CZK.
Part 8
Administrative offences in the area of marking and colouring of selected mineral
oils
Section 1
Administrative offenses against obligations in the marking and colouring of the selected
mineral oils
§ 135zs
(1) a legal entity or individual entrepreneur as an operator
tax warehouse administrative offense committed by the free tax
circulation shall be neznačkované or not colored mineral oil listed in §
134 b of paragraph 2. 1.
(2) a legal entity or individual entrepreneur, as a recipient, or
the importer of the mineral oils referred to in § 134 b of paragraph 1. 1 committed by the administrative
offense that will not ensure the tagging or coloring of these oils from
their entrance to the tax territory of the United States.
(3) a legal entity or individual entrepreneur as manufacturer or
user mixes marker and dye based or place of residence
on the territory of the United States committed an administrative offence, by
does not register the marker and dye.
(4) a legal entity or individual entrepreneur as an operator
tax warehouse, the consignee or the importer with the obligation to tag or
colored mineral oil listed in § 134 b of paragraph 2. 1, or with the obligation
such tagging or dyeing to ensure administrative offense committed by
at the request of the tax authority or the competent authority fails to submit
certificate.
(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000
$ 50 0000 0000 CZK.
§ 135zt
(1) a legal entity or individual entrepreneur as a person who
buys or otherwise acquires neznačkované or not colored mineral oil
referred to in § 134 b of paragraph 2. 1 with the intent to transport them to another Member
State under a conditional exemption or in free tax
circulation or exported to a third country, committing an administrative offense to the fact that
the case of the non-transport or exported within a set time limit does not ensure
their marking or colouring.
(2) a legal entity or individual entrepreneur as a person who
produced, processed, transported, stored, buys or otherwise acquires,
sells or consumes in the framework of the business activity of the mineral
the oil referred to in § 134 b, committing an administrative offense, by
and performs these activities), the object of which are oil in unit
Pack of 20 liters, without trade licence, or
(b)) does not or does not retain the manner records of the types and
the amount of these oils, or evidence of the listed practices with
them.
(3) a legal entity or individual entrepreneur as a person who
manufactures, processes or sells mineral oils, which may not be
§ 134 b of paragraph 2. 2 (a). (f)) tag your tracks and stained as described in section
134e para. 6, committing an administrative offense, by
and in the accompanying technical documentation) or in the documents expressly indicates
they may not be used for the propulsion of the engines,
(b) in the register) is not about buying and selling of these oils the buyer's statement
According to § 134e para. 8 (a). (b)), or
(c)) does not retain the technical documentation or evidence to these oils after
specified period of time.
(4) for the administrative offence referred to in paragraph 1 shall be fined from $ 50,000 to
50 0000 0000 CZK.
Section 2
Administrative offences against prohibition when marking and colouring of the selected
mineral oils
§ 135zu
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by mineral oil listed in § 134 b of paragraph 2. 1 that are
and marked, and dyed), removes or otherwise changing their
marking or colouring outside a tax warehouse authorised for colouring of these
oils,
(b)) neznačkované and can put into free tax circulation
(c)) of marked and coloured, offers for sale or uses for the drive
engines, or
(d)) of marked and color-treated, transported or stored in a container, which is in the
connection with the engine, or is in such containers.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by mineral oil listed in § 134 b of paragraph 2. 2 (a). e) and (f))
offers for sale, or is used for purposes other than those for which these
mineral oils must not be tag your tracks and dyed.
(3) for the administrative offence referred to in paragraph 1 or 2 shall be fined up to 10 000
000.
Section 3
Other administrative offences in the area of marking and colouring of the selected
mineral oils
section 135zv
Administrative offence against a permit for staining of selected mineral oils
(1) a legal entity or individual entrepreneur as an operator
tax warehouse administrative offense committed by tags or stains
mineral oil listed in § 134 b of paragraph 2. 1 without a permit for coloring.
(2) for the administrative offence referred to in paragraph 1 shall be fined from 10,000 to
10 0000 0000 CZK.
§ 135zw
Administrative offence against the notification requirement when you change data in the authorization to
coloring
(1) a legal entity or individual entrepreneur as the holder of the authorisation to
dyeing of committing an administrative offense that fails to notify within the prescribed period
the tax change, which stated in the application for a residence permit
coloring and that the tax in this authorisation stated, with the exception of
registration number of the tax warehouse of the applicant.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
Part 9
Administrative offences in the area of tagging of certain other mineral oils
Section 1
Administrative offenses against obligations in the tagging of certain other
mineral oils
§ 135zx
(1) a legal entity or individual entrepreneur as manufacturer or
tax warehouse operator commits an administrative offense, by the
free tax circulation shall state the neznačkované mineral oil listed in §
134 m para. 1.
(2) a legal entity or individual entrepreneur, as a recipient, or
the importer of the mineral oils referred to in § 134 m para. 1 committed by the administrative
offense that will not ensure the tagging of these oils prior to their entry
on the fiscal territory of the Czech Republic.
(3) a legal entity or individual entrepreneur as manufacturer or
user marker or place of residence based on the territory of the
The United States committed an administrative offense that does not keep records of
marker.
(4) a legal entity or individual entrepreneur as manufacturer, the recipient
or importer with the obligation to tag my mineral oil listed in § 134 m
paragraph. 1 or with the obligation to ensure such tagging, committed by the administrative
tort by at the request of the tax authority or the competent authority
do not submit the certificate.
(5) an administrative offence under paragraphs 1 to 4 shall be fined from 50,000
$ 50 0000 0000 CZK.
§ 135zy
(1) a legal entity or individual entrepreneur as a person who
buys or otherwise acquires neznačkované mineral oil listed in § 134 m
paragraph. 1 with the intent to transport them to another Member State or export
to a third country, committing an administrative offense by that, in the case of
non-transport or exported within a set time limit does not ensure their
tagging.
(2) a legal entity or individual entrepreneur as a person who
produced, processed, transported, stored, buys or otherwise acquires,
sells or consumes in the framework of the business activity of the mineral
the oil referred to in § 134 m, committing an administrative offense, by
and performs these activities), the object of which are oil in unit
Pack of 20 liters, without trade licence, or
(b)) does not or does not retain the manner records of the types and
the amount of these oils, or evidence of the listed practices with
them.
(3) a legal entity or individual entrepreneur as a person who
manufactures, processes or sells mineral oils, which may not be
§ 134 m para. 2 (a). (c) to (i))) tag your tracks, in the manner specified in § 134p
paragraph. 6, committing an administrative offense, by
and in the accompanying technical documentation) or in the documents expressly indicates
they may not be used for the propulsion of the engines,
(b) in the register) is not about buying and selling of these oils the buyer's statement
pursuant to section 134p paragraph. 8 (a). (b)), or (c)), or
(c)) does not retain the technical documentation or evidence to these oils after
specified period of time.
(4) for the administrative offence referred to in paragraph 1 shall be fined from $ 50,000 to
50 0000 0000 CZK.
Section 2
Administrative offences against prohibition in tagging some of the other
mineral oils
§ 135zz
(1) a legal entity or individual entrepreneur is committed by the administrative
tort by mineral oil listed in § 134 m para. 1 that are
and marked, environment) eliminates or otherwise changing their tagging,
(b)) neznačkované, States into free tax circulation or sold,
c) marked, offers for sale or uses for propulsion engines, or
(d)) of marked, transports or store in a container that is in conjunction with the
engine, or is in such containers.
(2) a legal entity or individual entrepreneur is committed by the administrative
tort by mineral oils, which may not be in accordance with § tag your tracks
134 m para. 2 (a). c) to (j)), offers for sale or uses for the drive
engines.
(3) a legal entity or individual entrepreneur is committed by the administrative
tort by mineral oil listed in § 134 m para. 2 (a). h) and (i))
offers for sale, or is used for purposes other than those for which these
the oil must not be tag your tracks.
(4) for the administrative offence under paragraphs 1 to 3 shall be fined up to 10 000
000.
Section 3
Other administrative offences in the area of tagging of certain other mineral
oils
§ 135zza
Administrative offence against a permit to tagging of certain other
mineral oils
(1) a legal entity or individual entrepreneur as manufacturer or
tax warehouse operator commits an administrative offense by tags
mineral oil listed in § 134 m para. 1 without a permit to tagging.
(2) for the administrative offence referred to in paragraph 1 shall be fined from 10,000 to
10 0000 0000 CZK.
§ 135zzb
Administrative offence against the notification requirement when you change data in the authorization
to tagging
(1) a legal entity or individual entrepreneur as the holder of the authorisation
the tagging of the administrative offense committed by within a specified period
the tax has not notified the change of the data stated in the application for a
enable to marking and that the tax in this authorisation stated with
the exception of the registration number of the tax warehouse of the applicant.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to $ 50,000.
TITLE III
FORFEITURE AND PREVENTS SECURED FOR SPIRITS AND TOBACCO PRODUCTS
§ 135zzc
Forfeiture of spirits and tobacco products
(1) the administrative authority imposes the forfeiture
and) unmarked tobacco products which ensure in connection with
the breach in the labelling of tobacco products,
(b)) of spirits or tobacco products, which ensure in connection with
the violation of the prohibition on the sale of spirits and tobacco products.
(2) confiscation of spirits or tobacco products referred to in paragraph 1 may be
save if
and belongs to the perpetrator of the administrative offense) and
(b)) have been used for committing an administrative offense or intended.
§ 135zzd
Prevents the spirits and tobacco products
The administrative authority which could not save the forfeiture of spirits or tobacco
products, decide on their prevents, if
and belongs to the offender which) cannot be considered an administrative offence to prosecute,
(b)) do not belong to the offender of the administrative offense or do not belong to him completely, or
(c)) the owner is not known.
§ 135zze
Common provisions on the forfeited and seized spirits and tobacco
products
(1) Forfeited or seized spirits and tobacco accounted for
State.
(2) the Directorate-General of customs of foreclosed or seized spirits or
tobacco products. The destruction of the Commission composed of three members shall supervise the
staff in the Directorate-General of customs.
(3) the offender of the administrative offense, imposed confiscation
spirits or tobacco products, or the person with whom they have been captured by the
spirits or tobacco products will be stored secured, the obligation to replace
State costs associated with their management and destruction.
(4) against a decision to prevent the spirits or tobacco products, or about
the State's obligation to compensate the costs associated with their management and destruction
cannot be appealed.
(5) if or expire! if they are not spirits or tobacco products
See also, must be returned without undue delay, to whom no doubt
belongs, otherwise, who have been secured.
TITLE IV
COMMON PROVISIONS
§ 135zzf
Liability of legal persons and entrepreneurial natural persons
(1) a legal person for an administrative offence is not liable if he proves that
made every effort, that it was possible to require that the infringement of the
a legal obligation is prevented.
(2) the liability of a legal person for an administrative offense shall cease, if the
administrative authority about him has not initiated proceedings within 1 year from the date on which it
learned, but not later than within 3 years from the date on which it was committed.
(3) The liability for the acts, which took place in the business
person or in direct connection with him, subject to the provisions of the law on
liability and sanctions legal persons.
§ 135zzg
Jurisdiction of the administrative offense
(1) administrative offences under this Act pending before the Office.
(2) the Czech trade inspection or the IRS hearing
and offences in the field of Administration) of taxes on tobacco products, and that offences
against the management of tobacco products,
(b) offences in the field of limitations) sales of spirits and tobacco products, and
offences against this prohibition on the sale of spirits and tobacco products,
(c) the offence section)
1. marking and colouring of selected mineral oils,
2. tagging of certain other mineral oils,
(d)) in the field of management of administrative offenses of tax on tobacco products, and it
1. Administrative offenses against the unit of packaging,
2. Administrative offenses against the prohibition of sale at a price different than the price for
the final consumer,
3. the administrative offences against tobacco marking stickers
e) administrative offences in the area of restrictions on the sale of spirits and tobacco
products, administrative offences against the ban on the sale of spirits and tobacco
products,
f) administrative offences in the area of
1. marking and colouring of selected mineral oils, with the exception of
the administrative offense against the notification requirement when you change the data in the
permit for staining,
2. tagging of certain other mineral oils, with the exception of the administrative
offense against the notification requirement when you change data in the authorisation for
tagging.
(3) the State agricultural and food inspection authority shall discuss
and offences in the field of Administration) of taxes on tobacco products, and that offences
against the management of tobacco products,
(b) offences in the field of limitations) sales of spirits and tobacco products, and
offences against this prohibition on the sale of spirits and tobacco products,
c) administrative offences in the field of the administration of the tax on tobacco products, and it
1. Administrative offenses against the unit of packaging,
2. Administrative offenses against the prohibition of sale at a price different than the price for
the final consumer,
3. the administrative offences against tobacco marking stickers
(d) administrative offences in the area of) the restriction of sales of spirits and tobacco
products, administrative offences against the ban on the sale of spirits and tobacco
products.
(4) the municipal Trade Office hears
and offences in the field of Administration) of taxes on tobacco products, and that offences
against the management of tobacco products,
(b) offences in the field of limitations) sales of spirits and tobacco products, and
offences against this prohibition on the sale of spirits and tobacco products,
c) administrative offences in the field of the administration of the tax on tobacco products, and it
administrative offenses against tobacco marking stickers
(d) administrative offences in the area of) the restriction of sales of spirits and tobacco
products, administrative offences against the ban on the sale of spirits and tobacco
products.
§ 135zzh
The amount and maturity of the fine
(1) in determining the amount of the fine on a legal person shall take account of the seriousness of the
the administrative offense, in particular, the way a criminal offence and its consequences, and
the circumstances under which it was committed.
(2) the fine is due within 30 days from the day when the power came
the decision, which has been saved. The fine levied, the authority which is saved.
Income from fines is the State budget revenue.
§ 135zzi
Special provisions on the block management
You can control the page block for infractions under this Act, impose a fine of up to
5 000 CZK. ".
178. In § 139 paragraph 2. 3 the number "16" is replaced by "12" and the words
"paragraph. 7 "the words" and 11 ".
Article. (II)
This Act has been notified in accordance with the directive of the European Parliament and of the
Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for the provision of information in the
the field of technical standards and regulations and of rules on information
the company, as amended by Directive 98/48/EC.
Article. (III)
Transitional provisions
1. Authorisations under section 23 of Act No. 356/2003 SB., in the version in force
before the date of entry into force of this law, shall be construed as enabling
issued pursuant to section 23 of Act No. 356/2003 SB., in the version in force from the date of
entry into force of this Act.
2. mineral oils excise duty exempt transactions pursuant to § 49 paragraph 1.
1 or 3 of Act No. 356/2003 SB., in the version in force prior to the date of acquisition
the effectiveness of this law, can be loaded in accordance with the exemption for
mineral oils used for the mineralogical and metallurgical processes
processes by 30. June 2013; the following day a
persons who have acquired such mineral oils, the obligation to declare and tax
pay.
3. Persons who, before the date of entry into force of this Act, acquired
mineral oils exempted under point 2 shall be made at the date of acquisition
the effectiveness of this law, the counting of such mineral oils, within 5
days from the date of entry into force of this Act.
4. If a person submits an application for a permit to operate a tax
warehouse, enabling the recipient to receive the selected products
or change the authorization already issued for mineral oil listed under the codes
the nomenclature of 3811 11 10, 3811 11 90, 3811 19 000 and 3811 90 000, which
the conditional mode must be applied the tax exemption under section 59 paragraph 1.
1 (b). h) Act No. 353/2003 SB., in the version in force from the date of acquisition
the effectiveness of this law, within 8 days from the date of entry into force of this
law, this person from the date of entry into force of this Act
to the effective date of the decision on this proposal for the operator
tax warehouse for these oils or authorized recipient for
the adoption of these oils, the proposal was rejected.
5. the authorization issued under section 60, the Act No. 353/2003 SB., in the version in force
before the date of entry into force of this law, shall be construed as enabling
issued under section 60, the Act No. 353/2003 SB., in the version in force from the date of
entry into force of this Act.
6. the procedure for the administrative offence in accordance with the Act No. 353/2003 Coll.
in the version in force before the date of entry into force of this Act, initiated
before the date of entry into force of this law shall be completed in accordance with existing
legislation.
PART TWO
Amendment of the Act on the Czech commercial inspection
Article. (IV)
Act No. 64/1986 Coll., on Czech commercial inspection, as amended by Act No.
240/1992 Coll., Act No. 22/1997 Coll., Act No. 110/1997 Coll., Act No.
189/1999 Coll., Act No. 71/2000 Coll., Act No. 146/2000 Coll., Act No.
102/2001 Coll., Act No. 320/2001 Coll., Act No. 204/2002 Coll., Act No.
309/2002 Coll., Act No. 228/2003 Coll., Act No. 441/2003 Coll., Act No.
444/2005 Coll., Act No. 229/2006 Coll., Act No. 160/2007 Coll., Act No.
36/2008 Coll., Act No. 281/2009 Coll., Act No. 490/2009 Coll., Act No.
145/2010 Coll., Act No. 155/2010 Coll., Act No. 219/2007 Coll., Act No.
458/2011 Coll. and Act No. 18/2009 Coll., is amended as follows:
1. In article 2 (2). 3 at the end of the text of paragraph 3, the words "and
checks pursuant to § 2a ".
2. in article 2, the following paragraph 2a is inserted:
"§ 2a
(1) the Czech trade inspection checks compliance with the
and when) the duties of labelling of tobacco products under the law governing
excise duty,
b) prohibition on the sale of spirits and tobacco products under the Act
adjusting the excise duty,
(c)) the duties in tagging or dyeing of selected mineral oils
under the law governing excise duty,
(d)) the duties in the tagging of certain other mineral oils according to the
the law governing excise duties.
(2) if the Czech trade inspection that has been infringed the obligation under
paragraph 1 shall notify this fact to the excise duty manager promptly and
the municipal Trade Office.
(3) analysis of samples of selected mineral oils and some other
mineral oils under the law governing excise taxes collected
The Czech trade inspection may be performed at the request of the Czech business
inspection only accredited person under the law governing the technical
product requirements. ".
PART THREE
Amendment of the Act on the competences of the authorities of the Czech Republic in the area of prices
Article. In
Law No. 266/1991 Coll., on the scope of the authorities of the Czech Republic in the area of
prices, as amended by Act No. 135/1994 Coll., Act No. 151/1997 Coll., Act No.
151/2000 Coll., Act No. 458/2000 Coll., Act No. 320/2002 Coll., Act No.
356/2003 Coll., Act No. 95/2005 Coll., Act No. 127/2005 Coll., Act No.
217/2005 Coll., Act No. 160/2007 Coll., Act No. 261/2007 Coll., Act No.
183/2008 Coll., Act No. 403/2009 Coll., Act No. 211/2007 Coll., Act No.
457/2011 Coll., Act No. 18/2009 Coll. and Act No. 221/2009 Coll., is amended
as follows:
1. In paragraph 1, the words "the financial authorities ' shall be deleted.
2. In article 3, paragraph 3. 1 and 2, the word "financial" be replaced by the words
"Specialized financing".
3. In article 3, paragraph 3. 1, the words "which are located in the perimeter of his
scope, if the Ministry does not provide otherwise "are deleted.
PART FOUR
Amendment to the Trade Licensing Act
Article. (VI)
In section 60a of the Act No. 455/1991 Coll., on trades (trade licensing
Act), as amended by Act No. 283/1995 Coll., Act No. 359/1999 Coll., Act
No. 167/2004 Coll. and Act No. 130/2008 Coll., the present text indicates
as paragraph 1 and the following paragraph 2 is added:
"(2) the trade authorities shall monitor compliance with the obligations when marking
tobacco products under the law governing excise taxes and
compliance with the prohibition on the sale of spirits and tobacco products under the Act
adjusting the excise duty. If it finds that there has been a breach of the obligation
or a violation of the prohibition, shall inform without delay the administrators
excise duty. ".
PART FIVE
Amendment of the Act on commodity exchanges
Article. (VII)
Act No. 229/1992 Coll., on the commodity exchanges, as amended by Act No.
216/1994 Coll., Act No. 103/1995 Coll., Act No. 70/2000 Coll., Act No.
285/2005 Coll., Act No 444/2005 Coll., Act No. 296/2007 Coll., Act No.
230/2008 Coll., Act No. 227/2009 Coll., Act No. 247/2007 Coll. and act
No 420/2006, is amended as follows:
1. in § 5 para. 2 (a). and) point 5 is added:
"5. the date of submission of the application in the register of taxes on Financial institutions
administration of the United States nor the authorities of the customs administration of the Czech Republic recorded
in arrears ".
2. in § 5 para. 4 (d)):
"(d)) confirmation not older than 3 months, they do not have records of taxes on
authorities the financial administration of the United States nor the authorities at the customs administration of the Czech
States registered in arrears ".
Footnote 14 is repealed.
PART SIX
Amendment of the Act on investment incentives
Article. (VIII)
Act No. 72/2000 Coll., on investment incentives and amending certain
laws (law on investment incentives), as amended by Act No 455/2001
Coll., Act No. 320/2002 Coll., Act No. 19/2004 Coll., Act No. 436/2004
Coll., Act No. 62/2005 Coll., Act No. 443/2005 Coll., Act No. 159/2007
Coll., Act No. 73/2011 Coll., Act No. 457/2011 Coll. and Act No. 192/2012
Coll., is amended as follows:
1. In article 3, paragraph 3. 5, the words "for the staff of locally relevant territorial
financial authorities and the staff of the Ministry of finance "shall be replaced by
"for employees in the financial administration of the authority of the United States and employees
in the Ministry of finance ".
2. In article 7 (2). 2 (a). (d)), the words "territorial financial authorities"
replaced by the words "tax office".
PART SEVEN
To change the budget rules
Article. (IX)
In § 44a para. 4 (b). b) of law No 218/2000 Coll., on the budget
rules and amending certain related laws (budget
the rules), as amended by Act No. 480/2004 Coll., Act No. 26/2008 Coll.,
Act No. 465/2011 Coll. and Act No. 171/2012 Coll., the words "territorial
the financial body "shall be replaced by" taxing authority "and the words" territorial
financial institution "are replaced by the words" tax office ".
PART EIGHT
Amendment of the Act on property in the Czech Republic and its representation in legal
relations
Article. X
In section 11 (1) 1 of Act No. 219/2000 Coll., on the property of the Czech Republic and
its representation in legal relations, as amended by Act No. 217/2005 Sb.
and Act No. 18/2009 Coll., letter a) is added:
"and it is for the Directorate-General of customs), in the case of property which
It fell to the State
1. in connection with the violation of the customs regulations or on the basis of these
regulations,
2. in connection with the violation of the legislation governing the management of the
excise duties or on the basis of these regulations,
3. forfeiture or do I stop the product which is the subject of a consumer
taxes,
4. on the basis of the decision of the customs administration of the Czech Republic ".
PART NINE
Amendment of the Act on financial control
Article. XI
Act No. 320/2001 Coll., on financial control in the public sector and amending
Some laws (law on financial control), as amended by Act No.
320/2002 Coll., Act No. 123/2003 Coll., Act No. 426/2003 Coll., Act No.
421/2004 Coll., Act No. 480/2004 Coll., Act No. 626/2004 Coll., Act No.
377/2005 Coll., Act No. 137/2006 Coll., Act No. 342/2006 Coll., Act No.
298/2007 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.
457/2011 Coll. and Act No. 239/2009 Coll., is amended as follows:
1. In the title of section 7, the words "territorial financial authorities" shall be replaced by
"the authorities the financial administration of the United States".
2. In article 7 (2). 2 and in section 11 (1) 5, the words "Territorial financial authorities"
replaced by the words "financial authorities".
3. In article 11 (1) 6, the words "territorial financial institution" are replaced by the words
"tax office".
4. In article 11 (1) 6 and 7, the words "territorial financial institution" are replaced by the words
"tax office".
5. In article 11 (1) 7, the words "territorial tax body" shall be replaced by
"the IRS".
PART TEN
Amendment of the Act on the State agricultural and food inspection
Article. (XII)
Act No. 146/2002 Coll., on the State agricultural and food inspection and
changes to some related laws, as amended by Act No. 309/2002 Coll.
Act No. 94/2004 Coll., Act No. 316/2004 Coll., Act No. 321/2004 Coll.
Act No 444/2005 Coll., Act No. 120/2008 Coll., Act No. 281/2009 Sb.
and Act No. 291/2009 Coll., is amended as follows:
1. In paragraph 3, at the end of paragraph 3, the dot is replaced by a comma and the following
Letter g) and (h)), which read as follows:
"g) monitor compliance with obligations on labelling of tobacco products
under the law governing excise duty,
h) monitor compliance with the prohibition of sale of spirits and tobacco products
under the law governing excise duty. ".
2. In article 3, paragraph 3. 4 letter z) reads as follows:
"from a Manager without delay) inform the excise tax and the municipal business license
the authority shall, if it finds that the obligation was violated when marking of tobacco
products under the law governing excise duty or that has been tampered with
ban on the sale of spirits and tobacco products ".
PART ELEVEN
Amendment of the Act on the limitation of cash payments
Article. XIII
In § 6a of paragraph 1. 5 of the Act No. 254/2004 Coll., on the limitation of cash payments and the
Amendment of the Act No. 337/1992 Coll., on administration of taxes and fees, as amended by
amended, as amended by Act No. 303/2008 Coll. and Act No.
18/2012 Coll., the words "territorial financial authorities ^ 3)" is replaced by
"the financial authorities".
Footnote 3 is repealed.
PART TWELVE
Amendment of the Act on administrative fees
Article. XIV
Item 1, point 1 of annex to the Act No 634/2004 Coll., on administrative
fees, as amended by Act No. 217/2005 Coll., Act No. 545/2005 Coll.
law no 575/2006 Coll., Act No. 261/2007 Coll. and Act No. 30/2011 Sb.
the letter i) reads as follows:
"i) about the issue of permits to reduce the excise duty to ensure or to refrain from
the provision under the law governing excise tax or reduction
payment or collateral provided for in the law governing excise duty of $ 1
000 ".
PART THIRTEEN
Amendment of the Act on the financial administration of the United States
Article. XV
Act No. 456/2011 Coll. on the Financial Administration of the Czech Republic, as amended by
Act No. 458/2010 Coll., shall be amended as follows:
1. in § 5 para. 2 the words "the capital city of Prague" is replaced by "San Francisco".
2. In section 10, paragraph 1. 2 (b)) shall be deleted.
Subparagraph (c)) to e) shall become letters (b)) to (d)).
3. In section 10, paragraph 1. 2 at the end of subparagraph (c)) the comma is replaced by a dot and the
subparagraph (d)) shall be deleted.
4. In article 11 (1) 2 letters b) to (h)):
"(b)) the Bank, a branch of a foreign bank,
c) savings and credit cooperative,
d) an insurance undertaking, branch of an undertaking from another Member State or from
of a third State, a reinsurance undertaking, a branch of a reinsurance undertaking from another Member State
or from a third State,
e) investment company, including all she managed mutual
of the funds,
f) investment fund,
g) pension company including all her managed funds and including
transformed the Fund through which the pension company
operates pension schemes,
h) person responsible for the lottery or some other similar game, and for the purpose of
the performance of the oversight of lotteries and other similar games, ".
5. In article 11 (1) 2 (a). I) in point 1, the word "h)" shall be replaced by "g").
6. in article 11, the following paragraph 9 is added:
"(9) establishes a different law that Specialized financial authority shall exercise
a scope as the only from financial authorities, for the purposes of the performance of
the scope of the competent for other than the selected bodies. ".
7. § 12 para. 2 the words "d) and (e))" shall be replaced by "c) ', after the word
"when" is added after the word "otherwise", and the words "under another law
or referred to in paragraph 1 "shall be deleted.
8. in paragraph 12 the following new section 12a, which including the title reads as follows:
"§ 12a
Specific provisions on the jurisdiction of the courts in the administrative judiciary
Within the scope of the tax authority as an administrative Specialist
the authority of first instance is to control in the administrative judiciary locally
the regional court in whose area the applicant is domiciled or
Headquarters, where appropriate, in whose district he resides. ".
9. In § 13 para. 1, the words "at the headquarters of the competent authority of the financial administration
or its territorial workplace, where is located the file or its
the relevant part "shall be replaced by" either at the seat of the competent authority
financial management, or local workplace, depending on where
is the file or its relevant part is placed ".
10. In paragraph 19, the following shall be added at the end of paragraph 1, the phrase "Specialized
the financial authority set up pursuant to Act No. 527/1990 Coll. on territorial
financial institutions, as amended, shall be deemed to
Specialized financial authority established under this Act. So far
the Director of a specialized financial authority is considered to be the Director of the
appointed under this Act. ".
11. in paragraph 5 of section 19 reads as follows:
"(5) in determining the jurisdiction of the Specialised Financial Office
taking into account the achievement of turnover figures referred to in § 11 (1) 2 (a). and) or drop in
turnover below this threshold, which were achieved prior to the date of acquisition
the effectiveness of this Act and which have been or should be taken into account when
jurisdiction of a specialised financial authority under the existing
legislation. ".
12. in section 20, the following paragraph 7 is added:
"(7) where, in full the mandates applied in mocech or territorial
financial institutions set up under Act No. 527/1990 Coll. on territorial
financial institutions, as amended, referred to the territorial
financial institutions established under Act No. 531/1990 Coll. on territorial
financial institutions, as amended, is understood by them
the competent authorities of the financial management of the date of entry into force of this
of the law. ".
Article. XVI
Transitional provisions
1. to determine the local jurisdiction of the Court in administrative justice in the
the proceedings that were initiated before the date of entry into force of this Act
and to this day neskončena, shall apply the existing legislation.
2. If the Supreme Administrative Court decision of the municipal court in Prague,
which was released by the municipal court in Prague in the administrative justice in the
proceedings initiated before the date of entry into force of this Act, after the acquisition of the
the effectiveness of this Act, the provisions of section 12a of the law no 456/2010 Coll., in
the version in force from the date of entry into force of this Act, shall not apply, and
the matter will return the city court in Prague for further proceedings.
PART OF THE FOURTEENTH
Amendment of the law on the customs administration of the Czech Republic
Article. XVII
Act No. 17/2009 Coll., the customs administration of the Czech Republic, is amended as follows:
1. In paragraph 4, at the end of paragraph 5, the dot is replaced by a comma and the following
the letter d), which read as follows:
"(d)) when carrying out its tasks shall cooperate with the armed forces and
Security Corps. ".
2. § 9 para. 2 (a). c) after the word "papers", the words "for
a specific customs procedure or kind of goods transport ".
3. § 9 para. 3 (c)):
"(c)) shall decide on the waiver in the mode
transit ^ 8) and on renewal, amendment or withdrawal of the exemption
obligations. ".
4. In article 9, at the end of paragraph 3, the dot is replaced by a comma and the following
the letter d), which read as follows:
"(d)) decides on the authorization of the guarantor and the use of the comprehensive guarantee and the
renewal, amendment or withdrawal of the authorisations. ".
5. in section 9, paragraph 3, the following paragraph 4 is added:
"(4) the Customs Office for the city of Prague decides on the approval of the guarantor
for individual guarantee by using the voucher. ".
The current paragraph 4 shall become paragraph 5.
6. In article 11 (1) 1, the words "at the headquarters of the competent authority of the Customs Administration
or its territorial workplace, where is located the file or its
the relevant part "shall be replaced by" either at the seat of the competent authority of the customs
management, or local workplace, depending on where the file is
or its relevant part is placed ".
7. the heading of section 35 reads as follows: "permission to check the persons, vehicles
and postal and other consignments ".
8. In section 35 para. 1 at the end of the text of the letter b), the words "and
postal and other consignments ".
9. in section 35 para. 2 of the introductory part of the provisions for the word "costs"
the words "and of postal and other consignments".
10. In section 35 para. 7, after the word "resource" the words "or
mail or other packages ".
11. In article 35, the following paragraph 8 is added:
"(8) the Permission of a customs officer to review the postal and other consignments according to
paragraph 1 shall not apply to postal and other consignments, the content of which
covered by the confidentiality of correspondence. "
12. In § 40 paragraph 3 reads:
"(3) on the issue of the cover of the document shall be decided by the Minister; This issue of technically
secures the Ministry of the Interior. "
13. in section 82, paragraph 5 the following paragraph 6 is added:
"(6) if they are in full mocech or the mandates applied in General
Directorate of customs, customs headquarters or offices set up under the
the existing legislation referred to the Directorate-General of customs, customs
Headquarters or offices set up under the existing legal
regulations, the competent customs authorities by the date of the acquisition of
the effectiveness of this Act. ".
The present paragraph 6 is renumbered as paragraph 7.
PART FIFTEEN
Amendment of the Act on the supported sources of energy
Article. XVIII
In § 21 para. 1 law No. 165/2012 Coll., on supported energy sources
and amending certain acts, the words "territorial financial authorities" are replaced by
the words "financial authorities".
PART OF THE SIXTEENTH
Amendment of the Act on excise duties
Article. XIX
In section 104 of Act No. 356/2003 SB., on the Excise Tax Act, as amended by law
No 95/2006, paragraph 1 reads:
"(1) the rates of tax are set out as follows:
------------------------+--------------------------------------------------------------------+
| Text | The tax rate |
+------------------------+----------------------+----------------------+----------------------+
| | Percentage of | The fixed part | Minimum |
+------------------------+----------------------+----------------------+----------------------+
| cigarettes | 27 % | 1.19 Eur/unit | However, celkemnejméně |
| | | | 2.25 €/unit |
+------------------------+----------------------+----------------------+----------------------+
| cigars, cigarillos | | 1.34 Eur/unit | |
+------------------------+----------------------+----------------------+----------------------+
| smoking tobacco | | 1 800.00 Eur/kg | |
+------------------------+----------------------+----------------------+----------------------+“.
PART SEVENTEEN:
Amendment of the Act on excise duties
Article. XX
In § 13 para. 6, section 20 (2). 6, § 22 para. 6, § 33a paragraph 1. 3 and § 60a
paragraph. 4 the Act No. 353/2003 SB., on the Excise Tax Act, as amended by law
No 479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act
No 558/2004 Coll., Act No. 695/2004 Coll., Act No. 179/2005 Coll., Act
No. 217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act
No. 545/2005 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll., Act
No. 261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007, law No.
37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.
309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.
292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.
95/2007 Coll., Act No. 221/2007 Coll., Act No 420/2007 Coll., Act No.
458/2011 Coll. and Act No. 18/2009 Coll., the words "customs authority" shall be replaced by
the words "tax administrator".
PART EIGHTEEN
The EFFECTIVENESS of the
Article. XXI
This Act shall take effect on 1 January 2000. 1 January 2013, with the exception of
and part of the 16th that) shall take effect on 1 January 2000. January 2014,
(b)) part of the seventeenth, which is effective as of the effective date of the law
No 458/2007 Coll., amending the laws relating to the establishment of a single
the order is in place and other changes to the tax and insurance laws.
Němcová in r.
Klaus r.
Nečas in r.