95/2011 Sb.
LAW
of 17 May. March 2011,
amending the Act No. 353/2003 SB., on the Excise Tax Act, as amended by
amended, and Act No. 62/1997 Coll., on alcohol and about the change and
additions to law No. 455/1991 Coll., on trades
(Trade Act), as amended, and the Act of the Czech
the National Council No. 586/1992 Coll., on the Excise Tax Act, as amended
legislation (the law on alcohol), as amended
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. and Act No. 59/2010 Coll., shall be amended
as follows:
1. At the end of footnote 1, the following sentence "Council directive
2010/12/EU of 16. February 2010, amending Directive 92/79/EEC,
92/80/EEC and 95/59/EC on the structure and rates of excise duty on tobacco
products and Directive 2008/118/EC ".
2. In article 1 (1). 3 the words "seat or the place of stay
tax payer (hereinafter referred to as the "payer"), unless otherwise provided by this Act "
shall be deleted.
3. In paragraph 3 (b). r), the words ", a mixture of heavy gas oils with water"
shall be deleted.
4. In article 6 (1). 1 and § 12 para. 1 with the number "8" is replaced by "9".
5. § 12 para. 3 and § 13 para. 1 the words "§ 53 para. 4 to 9 "
replaced by the words "§ 53 para. 4 to 10 ".
6. in section 13 at the end of paragraph 6, in section 20, at the end of paragraph 6 in section 22 of the
the end of paragraph 6 and section 60, and at the end of paragraph 4, the following sentence "in
otherwise, the proposal will be rejected. ".
7. In § 13 para. 16, section 20 (2). 14 and in section 22 para. 14, § 33a paragraph 1. 6 and in
section 60a paragraph 1. 13, the words "does not, it must be justified by" are replaced by
the words "fix, does not justify".
8. In § 13 para. 21 (a). and without delay) the words "in the presence of
the employee, who works in the Office, "is replaced by" for the
the presence of an official of the Customs Office. "
9. In § 13 para. 24 the first sentence, the words "the employee, who works in the
the Customs Office without delay, "shall be replaced by the words" official of the customs
the Office "and the words" However, within 5 calendar days "are replaced by the words" to the 5
calendar days ".
10. In § 13 para. 24, the second sentence is replaced by the phrase "in the case of
to the demise of the special permit referred to in paragraph 22 (b). (c)), carried out in the
the same period, an inventory of the person authorized to continue the trade by
the Trade Act; If the inventory within the prescribed period the person
entitled to continue to trade under the Trade Act carried out,
the Customs Office. ".
11. in section 19 para. 4, the word "paragraph" shall be replaced by "paragraph".
12. in section 20 (2). 22 letter a) is added:
") the payer makes in the presence of an official of the Customs Office locally
the competent tax warehouse no later than 5 calendar days
an inventory of stocks of selected products and no later than the following working
the day after the expiry of this period shall submit the tax return and pay the tax; in
the same time limit makes an inventory of the person authorized to continue the
trades under the Trade Licensing Act in the case of the demise of the tax warehouse
in accordance with paragraph 18 (c). (b)); If the inventory within the prescribed period
the person authorized to continue in business under the Trade Act
performed by the Customs Office. Inventory may not be carried out,
If it was in connection with the change of the data referred to in paragraph 17 of the permit
the new ".
13. in section 20 (2). 22 letter a) insert a new subparagraph (b)), which read as follows:
"(b)), the Customs Office may, in justified cases, in particular with regard to the
the scope of inventory, extend the time limit to perform an inventory of selected
products referred to in point (a)), for a maximum of 10 days. "
Subparagraph (b)), and (c)) shall become points (c) and (d)).)
14. in section 21 para. 1 (b)):
"(b)) guarantee, if its adoption decides the Customs office or customs
the Directorate, or ".
15. in section 21 para. 7, the words "(section 77 and 116a)" is replaced by "(sections 58 and
77) ".
16. in section 22 para. 19 at the end of subparagraph (c)), the word "or" is deleted.
17. in paragraph 22 of the paragraph. 19 at the end of subparagraph (d)) the following the word "or".
18. in paragraph 22 of the paragraph. 19 letter e) is added:
"e) authorised consignee or to challenge the Customs Office within the prescribed period
does not ensure the tax. ".
19. in article 23 paragraph 1. 7, the second sentence is replaced by the phrase "Permit expires
at the moment the one-time adoption of the selected products, but not later than
the expiry of 3 months from the date of the decision. ".
20. in section 36 shall be added to paragraph 15 and 16 shall be added:
"(15) the termination of the authorization for sale at prices without taxes or if this is
withdrawn, the payer will perform in the presence of an official of the customs
Office no later than 5 calendar days an inventory of stocks selected
products and no later than the following working day after expiry of the time
submit a tax return and pay the tax. In the case referred to in paragraph 1
(a). (b)) be counted at the same time makes a person authorized
continue to trade under the Trade Act; If it is not
the inventory carried out within the prescribed period, the Customs inventory performs
the Office. The person authorized to continue in business under the Trade Act
It is bound to no later than the day after the end of the inventory of the lodge
the tax return and pay the tax.
(4) if the holder of the authorization for sale at prices without taxes intends to terminate the
business activity and asked for withdrawal of an authorisation, may with the consent of
the Office of selected products received at the prices exclusive of tax, sell for prices
tax free to another person who holds appropriate authorisation for sale
for the prices, exclusive of tax. Selected products can sell to that person not later than
the date on which the decision to withdraw an authorisation. ".
21. in § 41 para. 8, the words "employees working in customs
the authority "shall be replaced by" public officials of the customs authority ".
22. section 42 including the title reads as follows:
"The procedure for ensuring the selected goods or means of transport
§ 42
(1) the Customs office or Customs Directorate shall ensure that the selected products,
where appropriate, the means of transport that is transported, if it finds
that
and) selected products are shipped without a document referred to in paragraph 6, 27 and
27 c, 30, 51, 100 or 100a except as specified in § 50 para. 8,
(b)) of the selected products are shipped without a document referred to in paragraph 5,
(c) the information provided in document) under (a)), or (b)) are incorrect
or false, or
(d)) the document referred to in (a)), or (b)) is amended or counterfeit.
(2) except where the selected products for personal consumption or, if no
proven legitimate acquisition of the selected products at the prices, exclusive of tax, customs
Office or Directorate of these selected products will ensure, if
and they are stored without proof) referred to in section 5,
(b) the information provided in document) under (a)) are incorrect or
false, or
(c)) the document referred to in (a)) is altered or counterfeit.
(3) Ensure the selected products or means of transport referred to in
paragraph 1 or 2, the Customs office or Customs Directorate, which, as
the first finds reasons for collateral, and writes about the Protocol. A copy of the
the Protocol passes to the person that has the selected products are found.
(4) a person that has selected products discovered will issue secured by the selected
the goods or means of transport at the Customs office or customs
the Directorate; If they are released, the Customs office or customs
the Directorate of the selected goods or means of transport shall be withdrawn. The withdrawal of
selected goods or means of transport shall be entered in the log.
(5) the Customs office or Customs Directorate shall determine the place and the method of storage
secured by the selected goods or means of transport. The cost of the
secured storage of selected goods and means of transport shall be borne by
their owner, or the person for whom they were detected, the selected products
only in the case that the Customs office or Customs Directorate shall decide on the
forfeiture or the prevents secured selected products or transport
resource. ".
23. in paragraph 42, the following new section 42a to 42e, including headings and
footnote # 68:
"section 42a
(1) a party to the proceedings to ensure the selected product or transport
the resource is
and) the person for whom they were detected, the selected products
(b)) a person who has a right in rem to the secured selected products or
means of transport.
(2) the Customs office or Customs Directorate shall issue, at the latest within 3 working
days after the copy of the Protocol pursuant to § 42 para. 3 a decision on detention.
The Customs office or Customs Directorate in the decision saves the prohibition
maintains the selected goods or means of transport of any
way to dispose of.
(3) against the decision to ensure the selected product or transport
a resource may be appealed within 7 working days from the
delivery.
section 42b
Proceedings of selected products or secured by means of transport
(1) the Customs office or customs headquarters, which has secure
selected goods or means of transport, immediately launch
management, which aims to establish whether the selected products
treated in the ways set out in § 42 para. 1 or 2 or whether the transport
a resource of such products.
(2) a participant in a proceeding on selected products or means of secured
resource are the persons referred to in article 42a of paragraph 1. 1.
section 42 c
Release of selected products or secured by means of transport
(1) the Customs office or Customs Directorate shall decide on the release of
and secured, the selected products) if it is established that it was not with them
treated in the ways set out in § 42 para. 1 or 2, or
(b)) means of transport if it is proved that with selected products
that this means of transport, must not be hauled ways
referred to in § 42 para. 1.
(2) the Customs office or Customs Directorate may decide to release the
means of transport, if the value of the means of transport in an apparent
disproportionate to the amount of tax that should be charged for selected products
that have been secured.
(3) garbage collection selected products or means of transport shall, without undue
delay, return to the person that has the selected products are found. If you cannot
selected products or means of transport this person back, back
to the owner. The Customs office or Customs Directorate, which decided to
release of secured the selected products or means of transport,
draws up a protocol for their return.
section 42d
Forfeiture or the prevents secured selected products or transport
resource
(1) if the Customs office or Customs Directorate decides to release
selected goods or means of transport, shall decide on the
and, in case of forfeiture) that is the owner of the goods or of the transport
the resource is unknown, or
b) prevents in other cases.
(2) the owner of the propadnutých or occupied by the selected products or
the means of transport is the State.
(3) with the propadnutými or claimed shall be disposed of in the manner selected products
laid down by specific legislation or ^ 68) these products are destroyed;
propadnuté or seized tobacco products shall be destroyed ever. The destruction of the
the selected products will be performed at the expense of the original owner, or
the person that has the selected products are found.
§ 42e
Reimbursement of costs
(1) to pay the costs for the storage of the products selected and secured
means of transport in the proceedings for the securing of selected products or
means of transport provides for the Customs office or Customs Directorate
not later than 60 days after the decision on confiscation or
prevents selected goods or means of transport.
(2) pay the costs of the destruction or physical liquidation of selected
products prescribe the Customs office or Customs Directorate decision
no later than 60 days from the date of destruction or physical liquidation of these
the selected products.
(3) the reimbursement of the costs referred to in paragraphs 1 and 2 shall be payable not later than 30
days from the decision about prescribing the costs to be paid.
(4) the reimbursement of costs is the State budget revenue.
68) for example, Act No. 219/2000 Coll., on the Czech Republic and its assets
in legal relations, as amended.
Decree No 62/2001 Coll., on the management of organisational units of the State and
State organizations with the property of the State, as amended by Decree No 569/2006
Coll. ".
24. In § 45 para. 1 (b). (e)), after the words "gas", the words "and
liquefied biogas "and after the word" gas ", the words" and
liquefied biogas. "
25. In § 45 para. 1 (b). f) and (g)), after the word "gas", the words "and
liquefied biogas. "
26. in § 45 para. 2 letter d) is added:
"(d)) of the mixture of gasoline with alcohol denatured anhydrous oddly by a fermentation or
alcohol denatured anhydrous, in General, by a fermentation ^ 35) that contain at least
90% of the volume of gasoline and a maximum of 10% by volume of ethyl alcohol fermentation
Oddly denatured ethyl alcohol anhydrous or fermented anhydrous in General
denatured ^ 35), while the oxygen content may not exceed 3.7%
by weight ".
27. in § 45 para. 2 (a). (e)), the word "made" is replaced by
"produced" means, "85" is replaced by "78" and the number "15"
replaced by the number "22".
28. in § 45 para. 2 (a). (h)), the number "2.7" is replaced by "3.7"
the number "85" is replaced by "78" and the number "15" is replaced by
"22".
29. in § 45 para. 2 (a). I) number "2.7" is replaced by "3.7" and
the number "85" is replaced by "78".
30. In § 45 para. 2 (a). (j)), the number "5" shall be replaced by "7".
31. in § 45 para. 2 at the end of the letter l) the word "or" is deleted.
32. In paragraph 45, the dot at the end of paragraph 2 shall be replaced by "or", and
the following point (n)), which read as follows:
"n) heavy fuel oil mixtures referred to in paragraph 1 (b). (c))
mineral oils referred to in points (a)) and m) or mineral oil
referred to in paragraph 1 (b). (b)), intended for use, offered for sale
or used for the propulsion of the engines. "
33. In § 45 para. 9, the words "section 59 paragraph 1. 8 "shall be replaced by" section 59 paragraph 1.
9. "
34. In paragraph 48, the following paragraph 7 is added:
"(7) a mixture of mineral oils as referred to in § 45 para. 2 (a). n)
tax rate 10 950 Eur/1000 l. ".
35. In § 49 paragraph 1. 12, after the words "used" the words "for the production of
heat or ".
36. In article 49, paragraph 5 shall be deleted.
Paragraphs 18 to 21 shall be renumbered as paragraphs 17 to 20.
37. In § 49 paragraph 1. 20, the words "paragraph 3 (b). p) "shall be replaced by ' paragraph 3 (b).
r) ".
38. In § 50 para. 1 at the end of subparagraph (d)), the word "or" is deleted.
39. In paragraph 50, the dot at the end of paragraph 1 shall be replaced by "or", and
the following point (f)), which read as follows:
"(f)) from a user to a tax warehouse if the user returns the mineral
oil in the tax warehouse from which have been put into free tax
circulation due to the settlement of claims of defects of these mineral oils,
because of their repeated failure by the user or due to their processing
in the tax warehouse due to contamination or unintentional
mixing. ".
40. In § 50 para. 2 the words "§ 53 para. 7 and 8 "are replaced by the words" § 53
paragraph. 8 and 9 ".
41. In paragraph 51, at the end of the text of paragraph 1, the words "shall be added; in the tax
the document specified in § 5 para. 2 must also be given the amount of mineral
the oils in the broken down by each of the rates of excise duty ".
42. In § 53 para. 1, the words "paragraphs 4 to 9" shall be replaced by "paragraph
4 to 10 "and the number" 21 "is replaced by" 20 ".
43. In § 53 para. 4, the number "8" is replaced by "19".
44. In article 53 paragraph 5 the following paragraph 6 is added:
"(6) the operator of a tax warehouse, which accepts mineral oils
exempt from tax pursuant to § 49 paragraph 1. 1 for the reasons referred to in § 50 para. 1
(a). (f)), accepts and uses these oils without special permission. ".
Paragraphs 6 to 9 shall be renumbered 7 to 10.
45. At the end of the text of section 53a shall be added the words ", with the exception of users
who accept and use mineral oils according to § 53 para. 4 in the amount of
more than 10 000 l per one calendar year ".
46. In § 54 para. 3, after the words "tax circulation", the words "for the
the purpose of the drive motors ".
47. In § 58 para. 4, after the word "heat", the words ", or for the production of
mixtures referred to in § 45 para. 2. "
48. In article 59, paragraph 4, the following paragraph 5 is added:
"(5) when transporting mineral oil by pipeline are 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,
If transport takes place between the Czech Republic and the other Member
exclusively by the State, provided that the competent authority with
the Member State agrees. ".
Paragraphs 5 to 9 shall be renumbered 6 to 10.
49. In article 59 paragraph 2. 8 and 10, the number "6" is replaced by "7".
50. in § 60 para. 5 to 7, the word "one" is replaced with "lower" and
the word "other" is replaced by the word "higher".
51. section 70 including title and footnote No 49:
"§ 70
The rate of duty on ethyl alcohol
(1) the rates of tax are set out as follows:
+--------------+-----------------------------+----------------------+
| Code | Text | The tax rate |
| nomenclature | | |
+--------------+-----------------------------+----------------------+
| 2207 | alcohol contained in products | |
| | referred to under code | 28 500 CZK/hl ethanol |
| | nomenclature 2207 | |
+--------------+-----------------------------+----------------------+
| 2208 | alcohol contained in products | |
| | referred to under code | |
| | the nomenclature of 2208 | 28 500 CZK/hl ethanol |
| | with the exception of fruit | |
| | spirits from seed | |
| | burning in the amount of 30 l | |
| | ethanol for one | |
| | grower for one production | |
| | period under the law | |
| | about alcohol ^ 49) | |
| +-----------------------------+----------------------+
| | alcohol contained in fruit | |
| | spirits from seed | |
| | burning in the amount of 30 l | 14 300 CZK/hl ethanol |
| | ethanol for one | |
| | grower for one production | |
| | period under the law | |
| | about alcohol ^ 49) | |
+--------------+-----------------------------+----------------------+
| other | alcohol contained in products | |
| | listed under other | 28 500 CZK/hl ethanol |
| | nomenclature codes | |
+--------------+-----------------------------+----------------------+
(2) the rate of duty on ethyl alcohol contained in fruit spirits from growing
burning in the amount of up to 30 l of ethanol for one grower for one
production period shall apply only in the case that the grower meets the conditions
provided by law on alcohol ^ 49) and the other conditions are complied with at the same time
operation of the growing burning under the law on alcohol ^ 49).
49) § 2 (2). 1 (b). about) and section 4 of Act No. 61/1997 Coll., on alcohol, as amended by
amended. ".
52. In § 71 para. 1 (b). g), the words "2207 and 2208" shall be replaced by
"2207, 2208, 3301 and 3302" or the words "employees, who work in the
the customs authority "shall be replaced by" public officials of the customs authority ".
53. In § 78 para. 2 the words "the employee, who works at the customs
the authority "shall be replaced by" Customs Office "of a public official.
54. In § 79 paragraph 2. 4 the words ' c) to (e)), g), (h) and (j))) "shall be replaced by
"d), (e)), g), (h)), l) and (m))".
55. In § 85 para. 1 column of the table "in the tax rate CZK/hl for every full
the percentage of original wort extract ", the words" whole number "shall be replaced by
the words "whole percentage by weight".
56. In § 101 paragraph. 3 (b). and) point 1, the words "as such" are replaced by
the words "in good condition".
57. In § 101 paragraph. 3 (b)):
"b) cigars and cigarillos of tobacco that is smoked in the same
condition and having regard to their characteristics and the expected typical consumer
in the unaltered state are intended solely for smoking and contain
1. the wrapper of natural tobacco, or
2. trhanou tobacco filling, with a wrapper of the normal colour of a cigar,
of reconstituted tobacco, covering the product, or even a filter
but not the mouthpiece in the case of cigars with the mouthpiece, if their
unit weight, excluding filter or mouthpiece at least 2.3 g and not more than 10
g and the circumference over at least one third of the length of at least 34 mm ".
58. In § 101 paragraph. 3 (b). (c)), point 1, the words "and eligible for smoking '
replaced by the words ", and that it is possible to smoke", in paragraph 3, the words "of closer
than 1 mm "shall be replaced by the words" cut with a width of less than 1.5 mm.
59. In § 101 paragraph. 3 at the end of subparagraph (c)) the comma is replaced by a dot and the
Letter d) including footnote No. 60 c is deleted.
60. In § 101 paragraph. 4 and 6, the number "7" is replaced by "8".
61. In § 101 paragraph. 5, the words "with a wrapper of natural tobacco, or
with a wrapper and binding, of reconstituted tobacco, or with
wrapper of reconstituted tobacco "are deleted.
62. In § 101 paragraph. 6, after the word "If" the words "is designed to
any purpose other than for smoking and at the same time ".
63. In § 101 paragraph 6 the following paragraph 7 is added:
"(7) Tobacco waste for the purposes of this Act, the residues from the
tobacco leaves and residues arising from the processing and manufacture of tobacco
products. ". The present paragraph 7 shall become paragraph 8.
64. In paragraph 102, paragraph 3 shall be deleted.
Paragraph 4 becomes paragraph 3.
65. In § 103 para. 1 the words "cigarettes (section 102 paragraph. 1) means the price,
which is determined on the basis of a special legal regulation "are replaced by
the words "shall mean the price that is determined by the price decision pursuant to
the law on prices ".
66. In § 103 para. 2 the first sentence after the word "Producer" the words ",
authorised consignee ".
67. In section 103, paragraph 4 reads:
"(4) the weighted average price for the purposes of this Act, the weighted
the average price for the final consumer, calculated on one piece,
which provides for the Ministry of Finance on the basis of the results of the inventories
patches for the previous calendar year. ".
68. In § 103 para. 5, the words "price for the final consumer of cigarettes
the best selling price category "shall be replaced by the words" weighted price
the average ".
69. In § 103 para. 6, the words "Price for the final consumer of cigarettes
the best selling price category "shall be replaced by the words" Weighted price
the average ".
70. the footnote No. 61a is inserted:
"61a) article 2 para. 3 of Council Directive 92/79/EEC, as amended by Council directive
2010/12/EU.
Article 16 paragraph 1. 1 and 2 of Council Directive 95/59/EC, as amended by Council directive
2010/12/EU ".
71. In paragraph 103, the following paragraph 7 and 8 are added:
"(7) the price for the final consumer must be reported on tobacco
the sticker.
(8) the Cigarettes may be placed into free tax circulation only with tobacco
a sticker with the price for the final consumer, valid from the date of
the effectiveness of price decision until the last day of the effectiveness of this
the pricing decision. ".
72. In article 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 | 28% | 1.12 Eur/unit | a total of at least |
| | | | However, 2.10 Eur/unit |
+------------------+------------------+------------------+------------------+
| cigars, | | 1.25 €/unit | |
| cigarillos | | | |
+------------------+------------------+------------------+------------------+
| | | 1400.00 Eur/kg | |
| to smoking | | | |
+------------------+------------------+------------------+------------------+“.
73. In article 104, paragraph 5 is added:
"(5) the tobacco rope in length to 80 mm including the is considered to be 1 piece
cigarettes. ".
74. In § 104 paragraph 5 the following paragraph 6 is added:
"(6) the tobacco rope longer than 80 mm, but not exceeding 110 mm,
considered 2 pieces of cigarettes. The tobacco rope longer than 110 mm, but not
more than 140 mm, shall be considered as 3 pieces of cigarettes. With every other, and
initiated, 30 mm tobacco cords shall be regarded as additional 1 piece
cigarettes. ".
The present paragraph 6 is renumbered as paragraph 7.
75. In paragraph 105 paragraph 2 reads as follows:
"(2) are exempt from tax also tobacco products
and as samples) collected by the Office, or
(b) according to the instructions and deactivated) in the presence of customs officials
Office, or at their presence destroyed; This only applies to tobacco
products intended for export or for transport in the conditional mode
tax exempt to another Member State, which are not
to be eligible for entry into free tax circulation on the territory of another
Member State or a third country. ".
76. In section 105, paragraph 2, the following paragraph 3 is added:
"(3) the removal or defacing of tobacco products referred to in paragraph 2
the Office draws up a protocol. ".
The former paragraph 3 shall become paragraph 4.
77. In § 109 paragraph. 2 and 3, the words "section 119 paragraph 1. 5 "shall be replaced by the words" § 119
paragraph. 4. "
78. At the end of section 112, the following sentence "If the dealer sells cigarettes for
a price higher than the price for the final consumer is mentioned on tobacco
sticker, there is the obligation to declare and pay tax in the amount of the product of the
percentage of tax rates according to § 104 paragraph. 1 and the difference of the price at
the cigarettes sold, and prices on tobacco sticker. ".
79. In section 114 para. 3, after the word "producer" the words ", true
the recipient ".
80. in § 118 paragraph. 2, after the word "producer" the words ",
the legitimate recipient "and § 118 paragraph. 4, after the word "Manufacturer"
the words "authorised consignee".
81. In § 118 paragraph 6 is added:
"(6) if the Subscriber does not remove the labels to tobacco ordered 60 days from
the date of receipt of the order, the competent Customs Office with the participation of the authorised official
the person of the Customs Directorate of the uncollected tobacco labels and draws up a
that Protocol. The Subscriber is obliged to compensate the costs associated with the production and
the destruction of these tobacco labels. ".
82. section 118a, including the title.
83. In article 119, paragraph 2 reads as follows:
"(2) the value of tobacco stamps the customer is obliged to pay within 60 days
from the date of their removal from the designated customs office. ".
84. In article 119, paragraph 3 shall be deleted.
Paragraphs 4 to 6 shall become paragraphs 3 to 5.
85. In § 121 paragraph 2 reads as follows:
"(2) the customer is obliged to carry out an inventory of tobacco stamps for each
calendar year. He must, not later than 31 December 2006. January of each
calendar year to notify the responsible Customs Office result counting
patches for the previous calendar year. Responsible for the Office of
shall send the summary information on the results of the inventories for all customers
The Ministry of finance no later than 15. February each calendar
year. ".
86. In § 122 para. 2 the words "the amount that was in tobacco labels
paid shall be replaced by the value of the patches, if it has been
the value of tobacco stamps paid ".
87. In § 122 para. 2, 3 and 5, the words "designated employees" shall be replaced by
the words "authorized official persons".
88. In § 122 para. 3 the words "the amount that was in tobacco labels
paid, after deduction of the costs associated with the production, sale and
the disposal of tobacco stamps shall be replaced by the value of tobacco
stickers, if the value of tobacco stamps paid ".
89. In § 122 para. 7, the words "the employee who works in a responsible
the customs authority "shall be replaced by" of a public official in charge of the Customs Office. "
90. in paragraph 131 (b). h) the words "the employee who works in a responsible
the customs authority "shall be replaced by" of a public official in charge of the Customs Office. "
91. In paragraph 131 (b). even) the words "the employee, who works at the customs
According to the Directorate, with supervision "shall be replaced by" of a public official
the Customs Directorate in charge of supervision in accordance with § 118 paragraph. 6. "
92. In paragraph 131, at the end of subparagraph (j)), the comma is replaced by a dot and the letter k)
is hereby repealed.
93. In paragraph 134 b paragraph 1 reads:
"(1) the subject of tagging and coloring are, with the exception of the cases referred to
in paragraphs 2 and 4, mineral oil listed under the nomenclature codes 2710
19 25, 2710 19 29, 2710 19 41 and 2710 19 45, 2710 19 49. ".
94. In paragraph 134 b of paragraph 1. 2 at the end of the text of the letter b), the words ", with the
the exception of mineral oils, which are covered by the exemption
According to § 49 paragraph 1. 12. "
95. In paragraph 134 b of paragraph 1. 2 (a). (f)), after the word "oil" the words
"referred to in paragraph 1".
96. In section 134p and section 134e is at the end of paragraph 2 the following sentence "
It does not apply to cases where the mineral oil transported in the mode
conditional exemptions in the tax warehouse in accordance with section 19 para. 2. ".
97. In section paragraph 134e 8 of the introductory part, the words ' the provisions of § 134 b of paragraph 2. 2
(a). e) and (f)) "shall be replaced by the words" § 134 b of paragraph 1. 2 (a). (f)) ".
98. In § 134e para. 8 at the end of the text of the letter b), the words "; It
does not apply to mineral oils sold nonentrepreneurial natural person
unit packaging to 50 kg ".
99. In paragraph § 134e 9, the words "§ 134 b of paragraph 2. 1 "shall be replaced by ' paragraph 134b
paragraph. 2 (a). (f)) ".
100. In paragraph 134h and paragraph 6 deleted 134s.
101. In paragraph 134 m para. 1 introductory part of the provisions for the word "are"
the words "with the exception of the cases referred to in paragraphs 2 and 4,".
102. In paragraph 134 m para. 1 (b). a) and g), the words "except those listed below
products for which it is acceptable to use them-tagging "are deleted.
103. In paragraph 134 m para. 1 (b). (b)), the comma after "2710 19 11"
replaced by the word "and" and the words "and 2710 19 25 except medium oils
used as ingredients for the production of mineral oils intended for use
for the propulsion engines or medium oils, which are tagging on
the failure of their use "shall be deleted.
104. In paragraph 134 m para. 1 (b). (c)), the words "with the exception of heavy gas
oils used as ingredients in the manufacture of mineral oils intended for
use for propulsion engines or heavy gas oils, which are
tagging on the failure of their use "shall be deleted.
105. In paragraph 134 m para. 1 (b). d) point 3, the words "or heating oils, for
which is tagging a problem their use "shall be deleted.
106. In paragraph 134 m para. 1 (b). (e) the final part of the provision), the words ";
with the exception of lubricating oils, which are tagging their defect
the use of ' shall be deleted.
107. In paragraph 134 m para. 1 (b). f), the words "with the exception of acyclic
hydrocarbons, which are tagging on the failure of their use "shall be deleted.
108. In paragraph 134 m para. 1 (b). (h)), the words "with the exception of solvents,
which is tagging a problem their use "shall be deleted.
109. in the section at the end of the text 134n paragraph 2, the words ", or
the operator of a tax warehouse in case these selected products
subject to a system of conditional exemption from tax pursuant to section 59 paragraph 1. 1 and
have not yet been brought into free tax circulation ".
110. In paragraph 134p paragraph. 1, after the word "device", the words "or
the operator of a tax warehouse no later than prior to their release for free
tax circulation "and the second sentence shall be deleted.
111. In paragraph 134p paragraph. 9, the words "§ 134 m para. 1 "shall be replaced by the words" § 134 m
paragraph. 2 (a). (c) to (h))) ".
112. In paragraph 135 para. 1, the words "shall take tobacco products" shall be replaced by
"illegally holding or otherwise disposes of tobacco products".
113. In section 135a para. 1, the following new subparagraph (a)), which read as follows:
") into free tax circulation cigarettes with tobacco labels
price for the final consumer, which has been fixed price
decision published in a journal, in a different period than the period
from the first to the last day of the effectiveness of this price decision
including these days ".
Letters and) to) shall become point (b)) to (l)).
114. In section 135a para. 1 at the end of the text of the letter h), the words "and
9. "
115. In section 135a para. 1 (b). (j)), the words "the decision of the authorized Customs
the Office "shall be replaced by the words" § 121 paragraph 2. 2, or fails to notify a designated customs
the result of the inventory of Office patches for the previous calendar year
in accordance with § 121 paragraph 2. 2. "
116. In section 135a para. 2 (a). and the words "(a)). a) "is replaced by
"(b). (b)) ".
117. In section 135a para. 2 (a). (b)), the words "(a). (b) to (g))) "shall be replaced by
the words "(a). (c) to (h))) ".
118. In section 135a para. 2 (a). (c)), the words "(a). (h)) "shall be replaced by
"(b). I) ".
119. In section 135a para. 2 (a). (d)), the words "(a). I) to) "are replaced by
the words "(a). and) and (j) to (l))) ".
120. In paragraph 135d paragraph. 5, the words "of the employees, who work in the customs
the Office "shall be replaced by" of the official persons of the Customs Office. "
121. In paragraph 135l paragraph. 4 (b). and) the words "section 135a para. 1 (b). and) "
shall be replaced by "section 135a para. 1 (b). (b)) "and section 135l paragraph. 4 (b). (d))
the words "section 135a para. 1 (b). (b)) to) "is replaced by" section 135a para.
1 (b). and) and c) to l) ".
Article. (II)
Transitional provisions
1. If Bulgaria, Estonia, Lithuania, Latvia, Hungary, Poland,
Romania or Greece for the period from 1. 1 January 2014 to 31. December 2017 will be
apply excise duty lower than that provided for in article. 2 (2). 2 first
subparagraph, of Directive 92/79/EEC of 19 December. October 1992 on the approximation of taxes
of cigarettes, as amended by Council directive 2010/12/EU, cigarettes will be referred to the
free tax circulation in those Member States shall be exempt from tax
up to 300 pieces, will be trucked to a natural person for personal
consumption of these Member States to tax the territory of the Czech Republic.
2. bank guarantee granted pursuant to § 21 para. 1 (b). b) of law No.
353/2003 SB., in the version in force until the date of entry into force of this Act,
It is considered a bank guarantee provided under § 21 para. 1 (b). (b))
Act No. 356/2003 SB., in the version in force from the date of entry into force of
of this Act.
3. mineral oils excise duty exempt transactions pursuant to § 49 paragraph 1.
17 of Act No. 356/2003 SB., in the version in force until the date of entry into force of
This law, can be loaded in accordance with the approved a pilot project
According to section 3 (b). p) Act No. 356/2003 Coll., as amended by Act No. 217/2005
Coll., by 1. January 2012; on this day a persons
acquired the mineral oils in accordance with the approved a pilot project under the
§ 3 (b). p) Act No. 356/2003 Coll., as amended by Act No. 217/2005 Coll.
the obligation to declare and pay tax on mineral oils as referred to in this
point.
4. Persons who, before 1 January 2006. January 2012 acquired the mineral oil
the exemption referred to in point 3, the following working day after
31 December 2011 inventory of mineral oils.
5. Ensure the tax provided for the transport of selected products
conditional exemption from tax pursuant to § 58 para. 4 the Act No. 353/2003
Coll., in the version in force until the date of entry into force of this Act, commenced
before the date of entry into force of this law and the end-after the date of acquisition
the effectiveness of this law shall be considered to ensure the tax provided in the
accordance with the Act No. 353/2003 SB., in the version in force from the date of acquisition
the effectiveness of this Act.
6. the Transport of mineral oils, initiated pursuant to section 59 paragraph 1. 5 of law No.
353/2003 SB., in the version in force until the date of entry into force of this Act,
According to present legislation is completed.
7. mineral oil listed under code 2710 19 25 nomenclature, which
have been put into free tax circulation before the date of entry into force of
of this Act and which were referred to in part označkovány of the fifth Act.
353/2003 SB., in the version in force until the date of entry into force of this Act,
After the effective date of this Act, seen as a mineral
oil coloured and tagged according to part four of Act No. 356/2003 Coll.,
in the version in force from the date of entry into force of this Act.
8. in the case of tobacco stamps ordered before the date of entry into force of this
law and authorized the Office of uncollected follow
Act No. 356/2003 SB., in the version in force until the date of entry into force of this
the law.
PART TWO
Changing the law on alcohol
Article. (III)
Law No. 62/1997 Coll., on alcohol and amending and supplementing Act No. 455/1991
Coll., on trades (Trade Act), as amended by
amended, and the Act of the Czech National Council No. 586/1992 Coll., on the
Excise Tax Act, as amended, (the law on alcohol), in
amended by Act No. 129/1999 Coll., Act No. 22/2000 Coll., Act No. 356/2003
Coll., Act No. 186/2004 Coll., Act No. 75/2006 Coll., Act No. 37/2008
Coll., and Act No. 281/2009 Coll., is amended as follows:
1. In article 2 (2). 1 (b). about) the words ", where appropriate, its employees,
who have received in the form of naturálního fruit filling "are replaced by the words" or
an individual who has received in the form of naturálního fruit filling,
These lands are located on the territory of the Czech Republic. "
2. In section 4, paragraph 4. 5 is the number "7" is replaced by "8".
3. In section 4, paragraph 4. 6, the words "laid down for fruit spirits from
growing burning by a special Act "are replaced by the words" for alcohol
contained in fruit spirits from the growing burning in the amount of up to 30
litres of ethanol for one grower for one production period, which is
established in the law on excise duties ".
4. In section 4, paragraph 6, the following paragraph 7 is added:
"(7) if the cultivation to produce in excess of the quantity of the tans 30
litres of ethanol for the farmer in one production period, is
grower obliged to remove this quantity of ethanol within 3 months from the date of
its production. ".
Paragraphs 7 to 10 shall be renumbered as paragraphs 8 to 11.
5. In section 4, paragraph 4. 8 at the end of the text of subparagraph (a)) the following words ";
If it has not been assigned, his date of birth ".
6. In section 4, paragraph 4. 8 (d)):
"(d) the quantities produced in the distillate) units of measurement, address and
designation of the distillery that produced the spirit, if you
growers in the same period, his spirit as well as in other
growers ' distillery; in the case that handed the raw material for processing to the
other distilleries, it shall indicate in a statement also the quantity passed
the raw material, the address and indications of distilleries that raw material
forward, ".
7. In paragraph 4, at the end of paragraph 8, the period is replaced by a comma and the following
subparagraph (f)), which read as follows:
"(f)) a statement that in the case of production referred to in paragraph 7, the grower's
It also removes the amount of ethanol over 30 liters and pay for this amount
when subscribing to the operators of the distilleries an amount equal to consumer
tax calculated in accordance with the Act on excise tax ^ 3). ".
8. In section 4, paragraph 4. 10 (a). (b)), the number "6" is replaced by "8".
9. in paragraph 4, at the end of paragraph 10, the period is replaced by a comma and the following
the letter e), which reads as follows:
"(e) the date of manufacture of the distillate); in the case of the production of distillate from raw materials
mixed by multiple growers is the date of manufacture of the distillate end date
production of distillate from the raw materials all growers, whose raw materials were
mixed together. ".
10. In section 4, paragraph 4. 11 is the number "9" is replaced by "10".
11. in section 17(2). 1 (b). and), after the words "paragraph. 6 "the words" or
This ethanol in contradiction with the statement referred to in section 4, paragraph 4. 8 (a). (f))
does not remove within 3 months from the date of its production ".
12. in section 17(2). 1 (b). (h)), the word "or" is deleted.
13. in paragraph 17, the dot at the end of paragraph 1 shall be replaced by "or", and
the following point (j)), which read as follows:
"j) contrary to section 4 (4). 9 sells fruit spirit made cultivation
the Tan. ".
14. in section 17(2). 3 (b). and the words ' and)) and (b)) "shall be replaced by ' a), (b)),
(j)) ".
15. In article 17, the following paragraph 4 is added:
"(4) the Offence referred to in paragraph 1 (b). and you cannot discuss, if)
have elapsed since the perpetration of 2 years. ".
16. In Article 17a. 1, point (b)) shall be deleted.
Subparagraph (c))) to (i) shall become point (b)) to (h)).
17. In Article 17a. 2 (a). and the number ") 9" is replaced by "10" and in section
17A. 2 (a). (c)), the number "7" is replaced by "8".
18. In Article 17a. 8 (a). (b)), the words "paragraph 1 (b). (b)), and (c)) "
shall be replaced by "paragraph 1 (b). (b)) ".
19. In Article 17a. 8 (a). (d)), the words "(a). e) and (f)) "shall be replaced by
"(b). (d)), and (e)) ".
20. In Article 17a. 8 (a). (e)), the words "(a). I) "are replaced by the words" (a).
(h)) ".
21. in section 17a. 8 (a). (f)), the words "(a). (d)), g) and (h)) "shall be replaced by
the words "(a). (c)), f) and (g)). "
22. in section 17b para. 5, the words "(a). g) and (h)) "shall be replaced by" subparagraph (a). (f))
and (g)). "
PART THREE
The EFFECTIVENESS of the
Article. (IV)
This Act shall take effect on the first day of the calendar month
following the date of its publication, with the exception of the provisions of article. I point
72, which shall take effect on 1 January 2000. January 2012.
Němcová in r.
Klaus r.
Nečas in r.