Amendment Of The Act On Excise Duties And The Change Of Related Laws

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

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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.

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