331/2014 Sb.



LAW



of 10 June 1999. December 2014,



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. 458/2011 Coll., Act No. 18/2009 Coll., Act No.

407/2009 Coll., Act No. 500/2012 Coll., Act No. 308/2013 Coll., legal

the measure the Senate no 344/2013 Coll. and Act No. 201/2014 Coll., is amended

as follows:



1. Footnote 1 is added:



"1) Council Directive 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for

excise duty and repealing Directive 92/12/EEC, as amended by Council directive

2013/61/EU of 17 December. December 2013, amending Directive

2006/112/EC and 2008/118/EC as regards the French outermost

regions, and in particular of Mayotte.



Council Directive 64/2011/EU of 21. June 2011 on the structure and rates

excise duty on tobacco products.



Council Directive 92/83/EEC of 19 December. 19 October 1992 on the harmonisation of the structures of

excise duties on alcohol and alcoholic beverages.



Council Directive 92/84/EEC of 19 December. October 1992 on the approximation of the rates of

excise duty on alcohol and alcoholic beverages.



Council Directive 95/60/EC of 27 June 2002. November 1995 on fiscal marking

gas oils and kerosene.



Council Directive 2003/96/EC of 27 June 2002. October 2003, amending

the structure of the Community framework for the taxation of energy

products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004.

April 2004 amending Directive 2003/96/EC as regards the possibility of

certain Member States to apply for energy products and

electricity, temporary exemptions or reductions in the level of taxation, and

Council Directive 2004/75/EC of 29 April 2004. April 2004, amending Directive

2003/96/EC as regards the possibility for Cyprus to apply for energy

products and electricity, temporary exemptions or reductions in the level of

taxation. ".



2. In article 1 (1). 1 (b). (b)), the words "and the marking of some of the

mineral oils ' shall be deleted.



3. In paragraph 1, at the end of paragraph 1, the period is replaced by a comma and the following

subparagraph (c)) to e) are added:



"(c)) the method dyeing and tagging of selected mineral oils,



(d)) the way some other tagging of mineral oils and



(e) monitoring of the management of special) mineral oil. ".



4. in section 1, paragraph 3 is added:



"(3) the authorities of the customs administration of the Czech Republic



and administration of the excise duties)



(b)) other scope under this Act related to the selected

products; When they follow the performance of the tax code. "



5. Footnote 1a is added:



"1a) Council Directive 2008/118/EC".



6. In article 2 (2). 3, the words ' the French overseas departments "

shall be deleted and the words "and the British Channel Islands" are replaced by the words "

, the British Channel Islands, and the French territories referred to in article

349 of the Treaty on the functioning of the European Union ".



7. In paragraph 3 (b). (j)), the number "53" is replaced by "52a or 53".



8. In section 4, paragraph 4. 1 letter h) is added:



"h) that is representative for the sending of the selected products from another

Member State on the territory of the United Kingdom tax; If the person referred to in

§ 33 para. 2 does not appoint a representative for the sending of the selected products or

If the designated representative for the sending of the selected products fail

the obligations referred to in section 33e of paragraph 1. 1, it becomes a taxable recipient. ".



9. in § 5 para. 7, the words "natural or legal" and the words "(§ 33)"

shall be deleted.



10. In section 6 (1). 1, the words "specific authorization pursuant to § 13 of this

the law "is replaced by" authorization to receive and use of selected

tax exempt products "and the words" 9 and 10 "shall be replaced by the number" 5 ".



11. In paragraph 6 (1). 3, the words "specific authorization pursuant to § 13" are replaced by

the words "enabling to receive and use the selected product coverage

from the tax ".



12. in § 9 para. 1, the last sentence shall be deleted.



13. in § 9 para. 3 letter h) is added:



"the date of dissolution of the h) or cancellation of the permit to operate a tax warehouse

or authorization to receive and use the selected product coverage

the tax; It does not apply to selected products, which can be taken without

This permit, or on selected products, for which this authorization

has been terminated under section 13b and which are on the day of termination of this authorization listed in

the regime of conditional exemption ".



14. in § 9 para. 3 (b). I), the words "natural or legal" and the words

"(§ 33)" are deleted.



15. in article 11, paragraph 3 is added:



"(3) selected products exempted in accordance with paragraph 1 may be accepted and

to use without the authorization of the adoption and use of selected products

exempt. ".



16. in § 12 para. 1 the words "9 and 10" shall be replaced by the number "5".



17. § 12 para. 3, the words "special permit" shall be replaced by

"residence permit" and the words "which has been issued under section 13, if this

the law provides otherwise (article 11, paragraph 3, section 32, section 53, paragraph 4, to 11, § 73

paragraph. 2, § 87, section 98 and section 105a "are replaced by the words" if not selected

exempt products receive and enjoy without this authorisation. "



18. in § 12 para. 4, the words "special permit" shall be replaced by

"residence permit" and the word "special" is deleted.



19. in § 12 para. 5, the words "in the special permit" shall be replaced by the words "in

authorization to receive and use the selected products which are exempt ".



20. section 13 including the title reads as follows:



"section 13



The adoption and use of selected tax exempt products



(1) the selected exempt products can receive and use only the

the basis of a final permit for the adoption and use of selected products

exempt from the tax.



(2) the selected exempt products can only receive from a vendor

referred to in the authorization to receive and use the selected products

exempt from the tax.



(3) in the case where a will replace the existing authorization to receive and

the use of selected tax exempt new products, can be selected

exempt products receive and use on the basis of a new permit

from the date of its notification. ".



Footnote # 19 a and 21 are deleted, including links to

the footnote.



21. in article 13, the following new section 13a to 13 c, including the following titles:



"§ 13a



Authorization to receive and use the selected products which are exempt



(1) if the application for a permit for the adoption and use of the selected

products exempt more suppliers, the tax administrator shall issue

This authorization to each vendor separately.



(2) the tax administrator shall send a copy of the authorisation for the adoption and use of the

the selected products exempt vendors of these selected

products.



§ 13b



Termination of authorization to receive and use the selected product coverage

tax



Authorization to receive and use the selected products which are exempt

It also expires on the date of the judicial power of the permit to operate

tax warehouse for space-bounded by the place in which they are

located selected products exempt from tax on the basis of the authorisation to

the adoption and use of the selected products is exempt from tax.



§ 13 c



Cancellation of an authorisation for the adoption and use of selected product coverage

from the tax, ex officio



The tax administrator shall cancel the authorization to receive and use the selected products

exempt also, if



and selected product) was freed from taxes used for purpose other than

that was mentioned in this permit, and the user within a specified period

did not pay tax, or



(b)) user for a period of 12 consecutive calendar months does not take place

purchase selected goods exempt pursuant to this authorization. ".



22. in § 14 para. 2 (a). a), the words "; with this announcement shall submit to the

proof that the tax on selected products, which will be delivered to the

another Member State, was on the territory of the Czech Republic

paid or payable ' shall be deleted.



23. in § 14 para. 2, letter c) the following point (d)), which read as follows:



"d) provides evidence of the fact that tax on selected products that have been

transported to another Member State, was on the territory of the Czech

the Republic paid or awarded and paid ".



Subparagraph (d)) and e) shall become letters (e)), and (f)).



24. in § 14 para. 2 the final part of the provision, the word "e) ' is replaced by

the word "f)".




25. in section 19 para. 7, the words "of the investigation. 22 (a). (d)) "shall be replaced by

"13b", the words "special permission" is replaced by "authorization to

the adoption and use of the selected products which are exempt "and the words

"under section 20 shall be deleted.



26. in paragraph 19, the following new section 19a to 19 c, including the following titles:



"§ 19a



Operating a tax warehouse



(1) tax warehouse may only be operated on the basis of a final permit

to operate a tax warehouse.



(2) in case when the replacement of the existing authorisation for the operation

new tax warehouse, you can run tax warehouse on the basis of the new

permission from the date of its notification.



§ 19b



Another condition for the issuance of an authorization to operate a tax warehouse



(1) a condition for granting an authorization to operate a tax warehouse is

also providing security and in the amount of the tax in the manner provided for in this

by law.



(2) ensuring tax is provided for each tax uk separately.



§ 19 c



Permit to operate a tax warehouse



(1) the tax administrator in the permit to operate a tax warehouse shall be allocated

the registration number of the tax warehouse, also has been allocated previously.



(2) if the application for a permit to operate a tax warehouse

more tax warehouses, the tax administrator shall issue a permit to operate a

tax warehouse inventory separately to each tax. ".



27. section 20 including the title reads as follows:



"section 20



Cancellation of an authorisation to operate a tax warehouse, ex officio



(1) the tax administrator shall revoke an authorization to operate a tax warehouse also,

If the operator of a tax warehouse for 3 consecutive

calendar months does not operate a tax warehouse.



(2) If an authorization to operate a tax warehouse lifted from the power

the official, with the exception of cancel-hearings pursuant to paragraph 1, the tax administrator cancels the

all other permit to operate a tax warehouse, which was

This tax warehouse operator released.



(3) If a permit to operate a tax warehouse lifted from the power

the official, with the exception of cancellation under paragraph 1, the person to whom it was this

permit, to submit a proposal on the issue of permits for the operation of the tax

warehouse soon after 2 years from the abolition of this authorisation. ".



28. in article 21, paragraph 3 shall be deleted.



Paragraphs 4 to 16 shall become paragraphs 3 through 15.



29. in section 21 para. 6 at the end of the text of subparagraph (c)), the words "or

These products are accepted in place of direct delivery ".



30. in paragraph 21 of the paragraph. 7 the first sentence, the words "paragraph 7" shall be replaced by

"paragraph 6" and the second sentence shall be deleted.



31. in section 21 para. 9 is the number "7" is replaced by "6" and the number "12"

replaced by the number "11".



32. In section 21 para. 9, the word "enabled" is replaced by "decided",

After the word "or" shall be inserted after the words "by dropping the" and the words "waived"

shall be deleted.



33. In paragraph 21 of the paragraph. 10, the words "through the tax locally

the competent tax warehouse "are deleted.



34. In section 21 para. 11 the second sentence, the words "may permit" shall be replaced by

"may decide", the words "or allow" shall be replaced by "or", and

the words "tax the reliability of the applicant, except" shall be replaced by the word "it".



35. In section 21 para. 11 the third sentence, the words "their tax"

shall be deleted.



36. In paragraph 21, after paragraph 11, insert a new paragraph 12, which reads as follows:



"(12) the tax administrator shall decide on the request for a reduction of taxes or the assurance

abandonment of the collateral of the tax within 60 days from the date of submission of the application;

in particularly complex cases may extend this period closest to the

superior tax administrator. About the extension of the period of the applicant's tax Manager

notify in an appropriate way. ".



Paragraphs 12 to 15 shall be renumbered as paragraphs 13 to 16.



37. In article 21 paragraph 13 reads:



(13) decision to reduce tax on abandonment or reinsurance of reinsurance

the tax shall be issued for a maximum period of 1 year from the date of this decision.

The operator of a tax warehouse may take a decision on the reduction of

ensure the tax or the tax on abandonment of the collateral, which has

immediately follow up on the decision on the reduction of collateral

tax or tax on abandonment of the collateral, ask at the latest 3 months

before the expiry of the period for which the existing decision; This

the time limit cannot be restored to the previous state. ".



38. In section 21 para. 15 and 16, the words "provision" shall be replaced by

"ensuring tax".



39. In paragraph 21, the following paragraph 5 is added:



"(17) the provisions to ensure taxes apply to the authorized recipient for

the repeated adoption of selected products, mutatis mutandis, with the exception of § 58 para. 1,

§ 77 para. 1 and 2, section 90 and 116a. ".



40. In § 21a para. 4, the words "the locally competent tax warehouse

send "be replaced by", in whose territorial jurisdiction is

tax warehouse (hereinafter referred to as "tax the locally competent tax

warehouse "), which sends the selected products".



41. In section 21a para. 7, the word "provide" is deleted.



42. section 22, including the title reads as follows:



"§ 22



Beneficiary for the repeated adoption of selected products



(1) an authorized recipient for the repeated acceptance of the selected products can

selected products repeatedly receive a conditional exemption from the mode

taxes only on the basis of a final permit for the repeated adoption

the selected products.



(2) in the case where a will replace the existing authorizations for recurring

the adoption of new products, you can select selected products repeatedly

receive based on the new authorization from the date of its notification. ".



43. under section 22 the following is added to section 22a and 22b, which including the following titles:



"§ 22a



Another condition for the issue of permits for the repeated adoption of selected

products



A condition for the issue of permits for the repeated adoption of selected products

It is also providing security and in the amount of the tax in the manner provided for in this

by law.



section 22b



Cancellation of an authorisation for the repeated adoption of selected products from the power

official



(1) the tax administrator shall cancel the authorization for the repeated adoption of selected

products also, if beneficiary for 3 consecutive

calendar months does not accept the selected products.



(2) if the authorization was for the repeated adoption of selected products

canceled ex officio, the person to whom the authorization has been revoked,

to submit a proposal on the issue of permits for the repeated adoption of selected

first products after the expiration of 2 years from the abolition of this authorisation. ".



44. section 23, including the title reads as follows:



"article 23 of the



Authorised consignee for one-time adoption of the selected products



(1) an authorized recipient for one-time adoption of the selected products can

selected products on a one-time basis to adopt a conditional exemption from the mode

taxes only on the basis of a final permit for a single admission

the selected products.



(2) the application for the issue of permits for one-time adoption of the selected products

can be made at the earliest after the expiry of 3 months from the date of notification of the previous

permission. ".



45. in article 23, the following new section 23a-23d, which including the following titles:



"§ 23a



A condition for the issue of permits for one-time adoption of the selected products



(1) a condition for granting permission for one-time adoption of the selected

products is providing security tax.



(2) the amount of taxes assurance corresponds to the amount of tax which is true

recipient for one-time adoption of the selected products required to admit and

pay after putting these products into free tax circulation.



(3) ensuring the tax provides a composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator.



Section 23b



Authorization for one-time adoption of the selected products



(1) the tax authority shall decide on the application for a permit for a single

adoption of the selected products, no later than the following working day after

provision of security taxes if this proposal does not include defects or if the

tax doubts as to its accuracy or completeness.



(2) the tax administrator in the authorization for one-time adoption of the selected products

also give the quantity of the selected products to be accepted.



section 23 c



The demise of the single permit adoption of the selected products



Authorization for one-time adoption of the selected products is void



and at the moment of the adoption of the single selected) products, or



(b)) the expiry of 3 months from the date of authorisation for the acquisition of legal power

one-time adoption of the selected products.



Section 23d



The use of collateral in the event of the extinction of the tax for single authorisation

adoption of the selected products



(1) the due date of the tax to lapse and secured to ensure tax amount

Converts to pay this tax.



(2) where as a result of securing tax overpayment, vratitelný

the tax returns it without request within 5 working days of its

creation. ".



46. In § 24 para. 2 and § 25 para. 2, the number "3" shall be replaced

"working".



47. In § 32 para. 1, the second sentence is replaced by the phrase "these products can be

receive and use without authorization to receive and use the selected products

exempt. ".




48. In § 32 para. 3 the third sentence, the words "for their adoption of the

does not require a special permit according to § 13 "are replaced by the words" can be

receive without permission to the adoption and use of selected products

tax exempt ".



49. section 33 and 33a including the following titles:



"§ 33



The sending of the selected products on the territory of the United States tax



(1) the obligation to declare and pay tax on the tax chargeable on the Czech

States, if they are selected products that have been listed for free

tax circulation in another Member State, the holder is sent instead

residence or head office in that Member State or on behalf of such

the person to the person with the place of residence or headquarters on the territory of the Czech tax

Republic, which does not carry out any other business or individual

economic activity.



(2) the person who selected products is sent from another Member State to

tax in the Czech Republic to a person referred to in paragraph 1, shall designate for

to fulfill this obligation to a representative for the sending of the selected products.



(3) Representative for the sending of the selected products can only be a person

registered office or place of residence on the territory of the Czech Republic, which is not

identical with the person, that are sent to selected products.



(4) the representative to send you the selected products to the tax body.



(5) the provisions of the sending of the selected products do not apply to the selected

products that are on the small consignments of a non-commercial nature.



§ 33a



A representative for the sending of the selected products



(1) the representative to send you the selected products can carry out their activities

only on the basis of a final permit for the shipment of the selected products.



(2) in the case where a will replace the existing authorisation for sending

selected new products, you can practise a shortcut for sending

the selected products on the basis of a new permit from the date of its notification. ".



50. under section 33a, the following new section 33b-33 l, which including the following titles:



"section 33b



The conditions for the issue of permits for the sending of the selected products



The conditions for the issue of permits for the sending of the selected products are



and no debts)



b) power of attorney with the notarized signature for the purpose of sending the selected

products on the territory of the United States tax.



§ 33 c



The permit for the shipment of the selected products



The tax authority shall decide on the application for a permit for the shipment of

the selected products within 30 days from the date of the submission of this proposal,

where appropriate, the date of the removal of the defects or doubt as to the correctness of the

or completeness of the information contained therein.



§ 33d



Cancellation of an authorisation for the sending of the selected products, ex officio



The tax administrator shall cancel the permit for the shipment of the selected products also,

If the shortcut for the sending of the selected products for 3 consecutive

consecutive calendar months does not pursue an activity which is the subject of

the authorization.



section 33e



To send the selected products on the territory of the United States tax



(1) the representative to send you the selected products is obliged before each

by sending selected products from another Member State



and notify the tax administration)



1. the name or trade name, the type and quantity shipped

the selected products in the units of measurement; the name of the product must

be given a sufficiently precise a date that will allow detection of

the identity of the selected product so as to be able to be clarified

What is the tax rate is established for this product



2. name, registered office or place of residence and tax identification number, if

granted, people, that are sent to selected products, and



(b)) to provide secure taxes.



(2) the amount of the tax is equivalent to the amount of tax assurance for the quantity shipped

the selected products, where these products have been listed in the selected

free tax circulation on the territory of the Czech Republic.



(3) ensuring the tax provides a composition or transfer of financial

funds on deposit account in order to ensure tax established by the tax administrator.



§ 33f



The emergence of the obligation to declare and pay tax in the case of sending the selected

products on the territory of the United States tax



(1) the representative to send you the selected products is obliged upon receipt

selected products by the person that is selected on the products sent to the

the tax territory of the United States to declare and pay tax.



(2) If a representative for the sending of the selected products fail to meet the obligations of the

referred to in section 33e of paragraph 1. 1, the obligation to declare and pay tax on the

the person who sent the selected products.



(3) If, during the transport of selected products consigned to the tax territory

The United States from another Member State to their loss or

the write-down, proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5

and 10 accordingly. This does not apply if it is an unpredictable loss or

the write-down.



§ 33g



Tax return in the case of sending the selected products to the tax territory

The United States



(1) if it is a repeated sending of the selected products, on a proposal from

a representative for the sending of the selected products can tax administrator decide

that the selected products received in one tax year can be

included in a tax return.



(2) the tax return is the representative for the sending of the selected products

required to attach document confirming that the tax to be sent to selected products

has been paid in the Member State from which they were sent.



§ 33 h



The use of collateral for the purposes of sending the selected tax products on tax

the territory of the Czech Republic



(1) the due date of the tax to lapse and secured to ensure tax amount

Converts to pay this tax.



(2) the tax returns without the request vratitelný the overpayment within 5 working

days of its creation, if it originated as a result of



and ensure the tax) or



(b)) unpredictable losses or write-downs, which occurred during the

transport of selected products consigned to the tax territory of the United States of

of another Member State.



§ 33i



The evidence led by the representative for the sending of the selected products



(1) the representative to send you the selected products is obliged to keep a register of

taken selected products and on persons who have been selected products

sent.



(2) the register shall contain the information referred to in section 33e of paragraph 1. 1 (b). and).



section 33j



Confirm the selected products related to the tax territory

The United States



(1) after payment of taxes taken out of selected products sent to tax

the territory of the United Kingdom tax authorities at the request of the person who tax

paid shall issue for purposes of refund in the Member State from which the

selected products have been sent, confirmation of payment of this tax.



(2) If, during the transport of selected products consigned to the tax territory

The United States from another Member State to their unpredictable

the loss or deterioration of, the tax authorities at the request of the representative of the reporting

selected products for the purposes of the refund in the Member State of

the selected products are sent, a confirmation of this fact.



§ 33k



The sending of the selected products on the territory of another Member State



(1) a person residing or located in tax in the Czech Republic

to send the selected products listed into free tax circulation on

income tax in the Czech Republic to a person domiciled or resident in the

the territory of another Member State which does not exercise or other business

a separate economic activity if it before sending the selected

products shall notify in writing to your local tax authorities and in

the notification shall indicate the name and quantity of the products selected and sent to the Member

State of destination.



(2) the person sending the selected products referred to in paragraph 1 shall result in

records of the selected products and shipped is required to demonstrate compliance with

conditions for the sending of the selected products to another Member State

laid down by the State in which they are sent to the selected products.



§ 33 l



To the right of the selected products on the territory of another Member State



(1) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States for loss or

the write-down, proceed according to the section 4, paragraph 4. 1 (b). (d)) and § 28 para. 4, 5

and 10 accordingly. This does not apply if it is an unpredictable loss or

the write-down.



(2) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States for loss or

the write-down, the tax administrator shall provide to the competent authority of the Member State,

in which the right is to be sent to the selected products discontinued

information about the emergence of the obligation to declare and pay tax on the territory of the

Of the Czech Republic.



(3) If, during the transport of selected products consigned from the tax

the territory of the United Kingdom to other Member States to their

unpredictable loss or deterioration, the tax administrator shall provide the

the competent authority of the Member State in which the right is to be terminated,

information about this fact. ".



51. section 36 including the title reads as follows:



"§ 36



Sale at a price without taxes



(1) the selected products can be sold to a natural person in its immediate

the output from the tax in the European Union at prices without taxes only




and on the basis of a final permit) for sale at prices without taxes



(b)) in the transit area of an international airport, as defined in

authorization to sell at prices without taxes or on board the aircraft during the flight, and



(c)), after verifying that the destination is in a third country or to a third

territory.



(2) in the case where a will replace the existing authorisation for sale for

prices exclusive of tax, new, can be selected on the basis of new products to sell

permission from the date of its notification.



(3) in the case of a permit to sell at prices without tax is the locally competent

the tax administrator locally competent tax administrator international airport.



(4) the selected products can be delivered to the premises referred to in paragraph 1 or on the

the deck of the aircraft only in the conditional exemption scheme. As follows

selected products supplied shall be regarded as situated in the conditional mode

the exemption up to the time of sale.



(5) the holder of a permit to sell at the price exclusive of tax, is required to ensure

in order for the sale of selected products were marked on the sales document

the following information:



and flight number),



(b)) the kind of the selected products,



(c) the quantity of the selected product and)



(d)) ".



52. under section 36 shall be inserted a new section 36a and 36b, which including the following titles:



"§ 36a



Authorization to sell at prices without taxes



The tax administrator in the authorization for sale at prices without taxes also provides for part of the

the transit area of the international airport, where you can sell selected

products at prices without taxes.



section 36b



Sale of selected products at prices without taxes between the holder of the authorisation to

sale prices without taxes



The holder of the authorization for sale at prices without taxes can selected products

received for the price exclusive of tax, sell it for a price without taxes to another holder of this

authorisation, if



and lodged an application for annulment) of this authorization,



(b)) the tax administrator with this sale agrees and



(c)) for this sale to the date of the decision of the

revocation of authorisations. ".



53. In paragraph 37, the following paragraph 5 is added:



"(5) the operator of a tax warehouse shall keep stock records of the selected

products in the



and the structure, to be published by) the tax administrator in a manner allowing remote

access to, and



(b)) format, which the tax administrator shall publish in a way allowing remote

access to leading this register electronically. ".



54. In § 38 paragraph 1(a). 2, § 39 para. 2 and § 39a para. 3 "and 4"

replaced by the words "to 5".



55. In section 40 para. 1 (b). (b)), and (c)), the words "in a special authorization"

replaced by the words "in the authorization to receive and use the selected products

tax exempt ".



56. In section 40 para. 2, the words "and 4" shall be replaced by the words "to 5".



57. In paragraph 41, the following paragraph 4 is added:



"(4) the tax returns samples of selected products to the person from

that is, no later than 60 days after their removal. ".



58. In § 42e of paragraph 1. 1, the number "60" is replaced by "120".



59. In paragraph 43, the words "tax representatives for the sending of the selected

products referred to in section 33 "and the second sentence shall be deleted.



60. in the first part of the second part shall be inserted, which including the title reads as follows:



"PART TWO



GENERAL PROVISIONS ON PERMIT PROCEDURES



§ 43a



The authorisation procedure



The authorisation is issued by the tax authority only on the basis of an application for a

the authorization.



section 43b



Application for a permit



(1) the application for authorisation may only be made on a form issued by the

The Ministry of finance, or on the print output from a computer printer,

that has the information, the content and the arrangement of information identical with this form.



(2) the application for authorisation may be made electronically in the format and

published by the tax structure in a manner allowing remote

access.



(3) the form referred to in paragraph 1 must be clear which of the prescribed

the data stated in the permit, and can be changed



and) only at the request of the authorisation holder, or



b) ex officio.



(4) in an application for a permit is the petitioner must indicate



and the data needed for assessment) economic stability,



(b)) other prescribed data necessary for the management of taxes.



§ 43c



Conditions for admission



(1) the conditions for the issue of permits are



a) reliability,



(b)) no debts,



c) economic stability,



(d) permission to operate a business allowing) the performance of activities related to the

the permission and



(e)) the fact that the applicant is not in liquidation or in bankruptcy.



(2) reliability and completeness Conditions must comply with the



and) the petitioner and



(b)) in case the applicant is a legal person, also natural

a person who is a statutory body or a member of the statutory body

the appellant carries on business or statutory body or a member of

the statutory body of the applicant.



(3) the conditions for issue of an authorisation must be fulfilled at all times

the duration of the permit.



section 43d



The reliability of the



(1) for reliable for the purposes of this Act, the person shall be deemed to



and it is irreproachable and)



(b)) in the last 3 years has seriously violated the tax, customs

or accounting rules.



(2) the integrity, for the purposes of this Act, the person shall be deemed to

has not been lawfully convicted of a crime against property or for

economic crime, or it looks like he has not been convicted.



(3) If a legal person commits serious breaches of the tax, customs or

accounting rules, looking for the purposes of assessment of the fulfilment of the conditions

the reliability of the person who was at the time of this violation in this

legal entity statutory body or a member of the statutory body,

as if it is infringed.



section 43e



Demonstrating integrity



(1) if the person who must satisfy the condition of integrity,

a stranger, or a legal person who is not established in the territory of the United

States, proof that the integrity of the statement of evidence of criminal offences or

equivalent documents issued by a State,



and) whose is this person a citizen or in which they are established and



(b)) in the last 3 years this person was, or

resided continuously for longer than 3 months.



(2) if the person who must satisfy the condition of integrity, a

a citizen of the United States, which abstained in the last 3 years

continuously for more than 3 months in the territory of another State, proof of

the integrity of the statement of evidence of criminal offences or equivalent documents

issued by that State.



(3) a person who is or was a national of another Member State

than the United States or a person who has resided in another

Member State than in the Czech Republic may, in place of the documents referred to in

paragraph 1 or 2, used to demonstrate their integrity of another document.



(4) if the State does not issue the document referred to in paragraph 1 or 2, you can

replace the solemn statement made by the document before a notary or

authority in that State.



(5) a document referred to in paragraphs 1 to 4 shall be on the date of filing the application for

the permit issue older than 3 months.



(6) a person who shall fulfil the condition of integrity, the challenge

the tax authorities submit the document referred to in paragraphs 1 to 3, which is not

older than 3 months, within a period laid down by the tax authorities.



§ 43f



No debts



(1) for the bezdlužnou, for the purposes of this Act, a person who does not

recorded an outstanding balance with the exception of arrears for which it is enabled

waiting for his payment or distribution of its payment on installments,



and financial management authorities) in the Czech Republic,



(b)) with the authorities of the customs administration of the Czech Republic,



(c)) on the insurance, and the penalty on public health insurance, or



(d)) in the insurance and finance charges on social security and a contribution to

State employment policy.



(2) no debts referred to in paragraph 1 (b). (c)), and (d)) shall be demonstrated

certificates that are not older than 30 days before the date of filing the application for

the issue of permits.



§ 43 g



Economic stability



Economically stable is the one who produces the risk that fail to

payment obligations relating to the administration of the excise duty on

the basis of the



evaluation indicators of profitability), liquidity, financial stability,

activity and productivity assessed on the basis of data reported

the applicant or the authorisation holder or discovered by the tax,



(b)) other factors relevant for the assessment of this risk.



§ 43h



How to remove the doubt in the data in the application for a permit



(1) the tax administrator shall verify the information referred to in the proposal and in case of doubt

as to their accuracy or completeness shall invite the applicant to make the data

He explained, showed or said or changed, and at the same time lays down the

the period within which the applicant is obliged to do so.



(2) after the expiry of the time limit provided the tax control stops.



§ 43i



The decision on the application for a permit



(1) the tax administrator shall issue to the applicant a permit, subject to the

conditions for the issuance of this permit. Otherwise, the application for a

the authorization shall be refused.



(2) the tax authority shall decide on the application for authorisation within 60 days

from the date of the submission of this proposal, if appropriate, from the date of the removal of defects

or doubt as to the correctness or completeness of the information contained therein; in

particularly complex cases may extend this period closest to the

superior tax administrator. About this time limit the tax administrator

the applicant shall notify in an appropriate manner.



(3) the tax administrator in the permit




and the holder of the authorization) to perform an activity that is the subject of

the authorization,



(b) the claimant shall assign a registration number), if it has not been previously assigned,



(c) may impose additional terms) needed for tax administration, or day,

from which the following conditions must be met.



(4) the holder of the authorisation shall mention the registration number allocated in the

contact with the tax administrator.



§ 43j



The notification requirements of the authorisation holder



(1) if there is a change in the particulars that are specified in the authorization, and that

be given in the application for a permit, the permit holder is obliged to this

notify the tax within 5 days from the date of the occurrence.



(2) the holder of an authorisation shall within the time limit for the submission of the tax return to

income tax report the data needed for tax assessment

economic stability; This does not apply if, within 1 month from the communication

the information in the application for authorisation.



(3) the permit holder is obliged to challenge the tax administrator to notify the other

the information necessary for the administration of taxes.



(4) the notification obligation of the holder of the authorisation shall not apply to data

that's the tax administrator is unavailable, or whose change can

an automated way to discover from the registers and records, to which the

set up automated access; circuit of these data shall be published by the tax administrator

manner allowing remote access.



(5) the tax administrator shall verify the information referred to in the notice and in the case of

doubt as to their accuracy or completeness shall invite the holder of the authorization,

the information explained, showed or said or changed, and at the same time

set a time limit within which the holder of the authorization shall be obliged to do so.



§ 43k



Amendment of an authorisation



(1) the tax administrator, replacing any previous authorizations for new, if



and the holder of the authorization shall submit an application), in which it proposes to change the data to

that change can only occur on the basis of changes in the authorization,



(b)) other data changes that are specified in the authorization, or



(c)) in justified cases, amend or supplement the conditions required for the

tax administration laid down in the authorisation.



(2) to replace the existing authorizations for new tax administrator shall proceed only

If they are to continue to meet the conditions for the issue of permits.



(3) the justification of the new permit is only justified by the changes from

existing permit.



§ 43l



Cancellation of an authorisation at the request of



The tax administrator shall cancel the authorization on a proposal from the holder.



§ 43



Cancellation of an authorisation, ex officio



(1) if the tax authorities that the conditions for the release are not met

permit or the conditions required for tax administration of the permit,

shall invite the holder of the authorization to meet them in the tax administrator set

the time limit, if the nature of those conditions this meeting acknowledges and there is no

risk of default.



(2) the tax administrator shall cancel the authorization if



and the holder of the authorization to the call) the tax administrator does not provide in due time

compliance with the conditions referred to in paragraph 1,



(b)) are not subject to the conditions referred to in paragraph 1, to which the administrator

taxes of the holder to do so.



(3) the tax administrator shall cancel the permit because of non-compliance with the necessary conditions

for tax administration laid down in the authorization only if it is a

serious failure to comply with these terms and conditions.



(4) in determining the time limit to comply with the conditions for the issuance of authorization manager

tax shall take particular account of the authorisation holder to offending status

delete. For this purpose, the tax administrator may permit holder

by decision of the



a) wholly or partly limit the possibility to receive, produce or buy

selected products,



(b)) the obligation to provide additional collateral to save taxes in the amount of

the severity of the case; If the additional collateral

ensure the selected tax taxes way under this Act, may be above

the tax was determined over the statutory amount, or



(c)) to establish further conditions needed for tax administration.



(5) the decision referred to in paragraph 4 shall cease to be effective



and the date of notification of the new decision) pursuant to paragraph 4, by which the administrator

the tax was replaced by the present decision in accordance with paragraph 4, or



(b)), the date on which the proceeding is terminated on the abolition of the authorisation.



§ 43n



Deferral of revocation of authorisations



The tax administrator may, in justified cases, the decision to cancel the

the authorisation may provide that authorisation shall be repealed as from a certain date, and at the same time

can the holder of the authorisation until the authorisation is cancelled,



a) wholly or partly limit the possibility to receive, produce or buy

selected products,



(b)) to establish further conditions needed for tax administration.



§ 43



Termination of authorisation



The authorisation shall expire



and the end of the trial of the estate), or



(b) dissolution of the legal person).



§ 43p



Obligations related to the cancellation or termination of authorisation



(1) when a termination of authorization or to cancel it without compensation, are

the person who was the holder of that authorization, or its legal successor

obliged to perform in the presence of officials of the tax authorities within 5 days

inventory of selected products; This time limit can tax Manager

reasons worthy of special consideration extended up to 10 days.



(2) if there is a termination of authorisation of dissolution of the legal person, who does not have

legal successor, performs an inventory of stocks selected products Manager

the tax. The person concerned shall be required to provide an official person, who carries out the

This inventory, all reasonable and necessary assistance to resources

the effective implementation of this inventory.



(3) a person who is obliged to carry out an inventory of stocks selected products according to

paragraph 1 shall be obliged to file a tax return and pay the tax no later than

the following working day after expiry of the period to complete this inventory.



(4) the stocks of selected products is carried out on selected products



and) that were at the time of cancellation or termination of the permit listed for free

tax circulation, or



(b)) for which the date of dissolution or cancellation of the authorization was required to disclose

and pay the tax.



§ 43q



The use of collateral in the case of tax, cancellation or termination of authorisation



(1) when a termination of authorisation or cancellation without a refund,



and ensure the composition of the tax expires) or by bank transfer of funds

on deposit account and the secured amount shall be transferred to the payment of this tax,

or



(b)) in the event that the collateral is providing financial guarantees or tax

limited liability company, the tax administrator shall invite the issuer or guarantor of a financial guarantee to the

the payment of the outstanding balance for the tax.



(2) the overpayment resulting from the transfer referred to in paragraph 1 (b). and) until

than the last day of the due date occurs, the secured tax applied only to

payment of the payable tax assets on the same personal tax account.

If, subsequently, a vratitelný, the tax overpayment, it returns without

the application within 30 days of its formation. ".



The present section of the second to the seventh are referred to as part of the third through the eighth.



61. In § 46 para. 1 letter c) is added:



"(c)) date of application or the sale of mineral oils as referred to in § 45 para.

3 for



1. drive motors,



2. heat production, or



3. production of a mixture referred to in § 45 para. 2, ".



62. In § 49 paragraph 1. 6, the words "and aerial work" is replaced by ",

aerial work, testing, repair or maintenance of aircraft. "



63. In § 50 para. 2 the last sentence, the words "8 and 9 ' shall be replaced by" 4 and

paragraph. 5 (b). and) ".



64. In § 50 para. 4 the second sentence, the words "§ 41 para. 7 ' is replaced by

"§ 26 para. 7 "and the words" tax administrator "shall be inserted after the words" that is

the locally competent according to the place of shipping, ".



65. In § 50 para. 7 the first sentence, the words "in a special authorization under section

13 "is replaced by" authorization to receive and use the selected products

tax exempt ".



66. In § 51 para. 2 the word "fourth", "fifth" shall be replaced by the words

"the fifth must" shall be replaced by "the sixth must" and the words "označkovány according to the

part five "are replaced by the words" in accordance with section označkovány of the sixth ".



67. In paragraph 52, the following paragraph 4 is added:



"(4) in the transport of mineral oils exempt from tax and tagged

and coloured according to the part of the fifth or sixth marked under this section must

be in the proof of exemption pursuant to § 6 paragraph 1. 2 stated that these oil

they were označkovány and colored by part five or označkovány according to the

part six. ".



68. under section 52 shall be added to § 52a, which including the title reads as follows:



"§ 52a



Authorization to receive and use of mineral oils exempt



(1) mineral oils exempt, on the basis of a final

authorization to receive and use of mineral oils exempt

also sell to the person who



and is the holder of the authorization), or



(b)) is entitled to receive and use of mineral oils exempt without

of this permit.



(2) in the case where a will replace the existing authorization to receive and

the use of mineral oils exempt from the new tax, such

mineral oils receive, enjoy or sell on the basis of the new

permission from the date of its notification.



(3) for the free transfer of waste oils, that are subject to tax

pursuant to § 45 para. 1 (b). (d)), paragraph 1 shall apply mutatis mutandis.



(4) mineral oil listed in § 45 para. 2 (a). m), which are

exempt under § 49 paragraph 1. 10 or pursuant to § 49 paragraph 1. 16, not under


paragraph 1 to sell. "



69. section 53 including the title reads as follows:



"section 53



Handling of mineral oils exempt transactions from VAT without permission to

the adoption and use of mineral oils exempt



(1) mineral oils exempt from tax pursuant to § 49 paragraph 1. 5, 6, 8, 13 to

15 and section 63 can receive and use without authorization to receive and use

mineral oils exempt if they are not accepted for

resale.



(2) the operator of a tax warehouse is authorised to receive and use without

authorization to receive and use of mineral oils exempt



and) waste oils exempt from tax pursuant to § 49 paragraph 1. 1,



b) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 if it is

accepts the reasons given in § 50 para. 1 (b). (f)).



(3) the user is entitled to resell or transfer the waste oils listed in

§ 45 para. 1 (b). (d)), in quantities of less than 10 000 l per 1 calendar

a year without a permit to the adoption and use of mineral oils exempt

from the tax, if these oils made or incurred in its activities.



(4) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 in unit

packaging of a capacity not exceeding 20 litres can be within the framework of the business activity

to receive and sell without authorization to receive and use of mineral

the oils which are exempt only for sale to the final

to the consumer.



(5) the final consumer is entitled to receive without authorization to receive and

the use of mineral oils exempt mineral oils

exempt



and according to § 49 paragraph 1). 1 in unit packaging of a capacity not exceeding 20 litres

outside the scope of their business activities,



(b)) pursuant to § 49 para. 13 to 15 that petrol stations are packed in

standard tanks of motor vehicles.



(6) mineral oils exempt from tax pursuant to § 49 paragraph 1. 1 designed to

use or used as samples for laboratory purposes can be received and

to use without the authorization of the adoption and use of mineral oils

exempt. ".



70. in section 53a, ' 4 to 8 "shall be replaced by" 1-4 "and the words" paragraph.

4 "shall be replaced by" paragraph. 1. "



71. In § 55 para. 2 the first sentence, the word "fourth" shall be replaced by

"the fifth".



72. In § 55 para. 2 the second sentence, the word "fifth" shall be replaced by "the sixth".



73. In § 56 para. 1 and 3, the word "fourth" replaced by the word "fifth".



74. In § 58 para. the number "1" is replaced by "100 0000 0000 1 500 0000

000 ".



75. In paragraph 58, at the end of the text of paragraph 1, the words "or a financial

the guarantee, which was adopted by the tax administrator ".



76. In paragraph 58, the following paragraph 7 is added:



"(7) the amount of the collateral for the tax warehouse for liquefied petroleum gas

referred to in § 45 para. 1 (b). e) to (g)) is determined at the rate

taxes, as if these gases were intended for the propulsion engines; Similarly,

procedures for determining the amount of the tax for these gas assurance for

the authorized recipient for the repeated adoption of mineral oil. ".



77. In article 59 paragraph 2. 8 of the introductory part, the words ' pursuant to the provisions of § 19 para. 2

(a). (b)) "shall be deleted.



78. In § 60 para. 1 and 2, the words "in accordance with § 60a" shall be replaced by

"put into free tax circulation".



79. In § 60 para. 3, the words "referred to in section 60a paragraph 1. 1 "shall be replaced by

"put into free tax circulation".



80. in § 60 para. 2 is the number "10" is replaced by "20"



81. § 60a including title:



"§ 60a



The purchase of liquefied petroleum gas put into free tax circulation



(1) legal or natural person specified in § 60 para. 1 or 2 may

buy liquefied petroleum gases referred to in § 45 para. 1 (b). e), (f))

or g) only on the basis of a final permit for the purchase of liquefied

petroleum gas put into free tax circulation.



(2) Liquefied petroleum gases referred to in paragraph 1 can be purchased only from the

the vendor referred to in the authorization for the purchase of liquefied petroleum gas

put into free tax circulation.



(3) in the case where a will replace the existing permit to purchase

liquefied petroleum gases listed into free tax circulation new,

These can be liquefied petroleum gas purchase under the new permit

from the date of its notification. ".



82. in paragraph 60, the following new section 60b to 60 d, including the following titles:



"§ 60b



The conditions for the issue of permits to purchase liquefied petroleum gas

the said persons into free tax circulation shoppers or

obtaining the liquefied petroleum gases for own consumption



The conditions for the issue of permits to purchase liquefied petroleum gas

put into free tax circulation natural or legal person

referred to in § 60 para. 2 are



and no debts)



(b)) the fact that the applicant is not in liquidation or bankruptcy.



§ 60 c



Authorization to purchase liquefied petroleum gases listed for free

tax circulation



(1) if the application for a permit to purchase liquefied petroleum

more gas suppliers, the tax administrator shall issue such authorisations to

each vendor separately.



(2) the tax administrator shall send a copy of the authorization to purchase liquefied petroleum

gases listed into free tax circulation to the supplier of these

liquefied petroleum gas.



§ 60 d



Cancellation of an authorisation to purchase liquefied petroleum gas referred to in

free tax circulation, ex officio



(1) the tax administrator shall cancel the authorization to purchase liquefied petroleum gas

put into free tax circulation also, if the holder of the

enable



and) repeatedly violated the obligations provided for in § 60 para. 3 to 9 and 11,

or



(b)), for a period of 12 consecutive calendar months have not made purchases

liquefied petroleum gas under this permit.



(2) if the authorization was to purchase liquefied petroleum gases listed

into free tax circulation canceled ex officio, the person to whom it was

This authorization is annulled, to submit a proposal on the issue of permits for the operation of

tax warehouse after the first 2 years after the cancellation of the licence;

It does not apply to cancellation referred to in paragraph 1. b).“.



83. section 61 and 62, including the headings are deleted.



84. In paragraph 68 (a). (d)) the words "permit ^ 48)" shall be replaced by "permissions

to operate the business, ".



Footnote No 48 is deleted.



85. In § 72 para. 4, the words "special permit tax administrator pursuant to § 13"

shall be replaced by "authorization to receive and use the selected products

tax exempt ".



86. section 73, including a title:



"§ 73



Authorization to receive and use alcohol tax exempt



(1) Alcohol tax exempt pursuant to § 71 para. 1 (b). b), c), (e)), g), (h))

or i) and pursuant to § 71 para. 1 (b). (f)), if this is a strangely alcohol

denatured synthetic technical, can receive and use without permission to

the adoption and use of the alcohol tax exempt.



(2) tax exempt Alcohol adopted on the basis of the authorization to receive and

the use of alcohol cannot be exempted on the basis of this authorization

sell if another law provides otherwise ".



Footnote No. 54 is hereby repealed.



87. In paragraph 78, the following paragraph 8 is added:



"(8) in a tax warehouse may be together with alcohol in the conditional mode

the exemption, which was located to the alcohol provided by the tax or

authority of the financial administration of the United States, or for which it has been decided

of its forfeiture or prevents only if explicitly positioning

agree a tax warehouse operator. The location of such alcohol authority

The financial administration of the United States shall immediately inform the tax administrator

the locally competent tax warehouse. Such a spirit must be separately

stored and must be separately registered. ".



88. In § 79 paragraph 2. 1 the introductory part, the words "special provisions

an authorisation pursuant to § 13 "is replaced by" authorization to receive and use

the selected products which are exempt ".



89. In § 79 paragraph 2. 3, the words "in a special permit according to § 13"

replaced by the words "in the authorization to receive and use the selected products

tax exempt ".



90. in paragraph 86, paragraph 3, the following paragraph 4 is added:



"(4) shall be exempt from tax on beer, which was justified

cases, destroyed in the presence of officials of the tax authorities. ".



Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.



91. the heading of section 87: "the adoption and use of the beer tax exempt without

authorization to receive and use the beer tax exempt ".



92. In paragraph 87, the words "4 is adopted and taken without special permission"

replaced by the words "5 can receive and use without authorization to receive and

the use of the beer tax exempt ".



93. In paragraph 97, paragraph 3, the following paragraph 4 is added:



"(4) shall be exempt from tax on wine and intermediate products that were in

justified cases, destroyed in the presence of officials of the administrator

taxes. ".



The current paragraph 4 shall become paragraph 5.



94. the heading of section 98: "the recruitment and the use of tax exempt without wine

authorization to receive and use the wine tax exempt ".



95. In article 98 para. 1 the words "under section 93 para. 3.0 "be deleted and the words",

shall be taken and used without special permit "shall be replaced by the words" can be


receive and use without authorization to receive and use wine exempted

from the tax ".



96. In paragraph 98 of paragraph 1. 2, the words "shall be adopted and used without special

permit "shall be replaced by" may be taken and used without permission to

the adoption and use of the wine tax exempt ".



97. In § 99 paragraph 2. 4, the words "under section 20" are deleted.



98. the heading of section 105a: "adoption and use of tobacco products

exempt without authorization to receive and use of tobacco

tax exempt products ".



99. In sections 105a, the words "shall be adopted and used without special permission"

replaced by the words "can receive and use without authorization to receive and

the use of tobacco products exempt from taxes ".



100. In § 109 paragraph. 1 the words "under section 22", and the words "in accordance with § 23"

shall be deleted.



101. In § 109 paragraph. 2 the words "pursuant to § 22" shall be deleted.



102. In § 109 paragraph. 3, the words "in accordance with § 23 ' shall be deleted.



103. In paragraph 109, paragraphs 4 to 6 shall be deleted.



104. In paragraph 110 of paragraph 1. 1, the second sentence shall be deleted.



105. section 117, including the title.



106. In § 122 para. 7 the first sentence, the word "authorized" shall be replaced by

"authorized" and at the end of the fifth sentence of the text, the words "with the fact that

date, time, place and method of destruction of tobacco stamps shall be determined

the agreement ".



107. In paragraph 124 (b). (b)), the words "tax" shall be replaced by the words "to enable the tax

decide to "and the word" allow "is replaced by the word" o ".



108. In paragraph 134 b of paragraph 2. 2 (d)) shall be deleted.



Subparagraph (e)), and (f)) shall become points (d) and (e)).)



109. In paragraph 134 b of paragraph 1. 2 (a). (d)), the word "d)" is replaced by "(c))".



110. In paragraph 134 b of paragraph 2. 3 and § 134e para. 8 to 10, the word "f) ' is replaced by

the word "e)".



111. In paragraph § 134e 10 (a). a), the words "tagging or" are replaced by

the words "tagging and".



112. In paragraph (b), 134f. a), the words "of these oils under § 134g" shall be replaced by

the words "selected mineral oils".



113. In paragraph (b), 134f. e), the words "e) and (f))" shall be replaced by "d) and (e))".



114. section 134g and 134h, including the following titles:



"§ 134g



The basic provisions on the authorisation for marking and colouring of the selected

mineral oils



(1) mineral oil listed in § 134 b of paragraph 2. 1 can tag and dye

only the operator of a tax warehouse, on the basis of a final

enable to marking and colouring of selected mineral oils.



(2) in case when the replacement of the existing authorisation for tagging

and dyeing of selected mineral oils, mineral oils new

referred to in § 134 b of paragraph 2. 1 tag and dye based on the new permit

from the date of its notification.



(3) the marking and colouring of mineral oils as referred to in § 134 b of paragraph 1. 1

without the permission of the marking and colouring of selected mineral oils

under the Trade Act considered serious violations of the terms and conditions

provided for by the Act on excise tax, the tax administrator shall notify the competent

the municipal Trade Office.



§ 134h



Cancellation and termination of authorization to the marking and colouring of selected mineral

oils



(1) the tax administrator shall also withdraw the authorisation to tagging and dyeing

selected mineral oil, if the holder of a permit to tagging and

coloring selected mineral oils infringed the obligations or prohibitions

provided for in § 134e and 134f.



(2) a permit to marking and colouring of selected mineral oils shall cease

also on the date of cancellation or termination of authorization to operate a tax warehouse,

in which the mineral oil listed in § 134 b of paragraph 2. 1 tag your tracks and

dyed pursuant to this authorization to the marking and colouring of the selected

mineral oils. '.



115. section 134j, including 134i and headings are deleted.



116. In paragraph 134l paragraph. 2 the word "fourth" replaced by the word "fifth".



117. In paragraph 134 m para. 2 (b)) shall be deleted.



Subparagraph (c)) to (j)) shall become point (b)), to (i)).



118. In paragraph 134 m para. 2 points, d) and (e)) shall be deleted.



Subparagraph (f))) to (i) shall become points (d) to (g))).



119. In paragraph 134 m para. 3 the words "h) and (i))" shall be replaced by "e) and (f))".



120. In paragraph 134p paragraph. 8 of the introductory part of the provisions, the words "c) to (i))"

replaced by the words "(b) to (f)))".



121. In paragraph 134p paragraph. 8 (a). (c)), the word "i") is replaced with "(f))".



122. In paragraph 134p paragraph. 9, the words "c) to (i))" shall be replaced by ' b) to (f)) ".



123. In paragraph 134p paragraph. 10 the initial part of the provisions of paragraph 134p and section. 12

the introductory part of the provisions, the word "h)" shall be replaced by "e").



124. In paragraph 134p paragraph. 12, the word "business" is replaced by

"private".



125. In section 134q (a). e), the words "c) to (j))" shall be replaced by ' b) to (g)). "



126. In section 134q (a). f), the words "h) and (i))" shall be replaced by "e) and (f))".



127. section 134r to 134t including headings:



"§ 134r



The basic provisions on the authorisation to the tagging of certain other

mineral oils



(1) mineral oil listed in § 134 m para. 1 can only tag a person

referred to in paragraph 134p paragraph. 1, on the basis of a final permit to

tagging of certain other mineral oils.



(2) in case when the replacement of the existing authorisation for tagging

some other mineral oils, new mineral oil listed

in § 134 m para. 1 tag based on the new authorization from the date of its

the notification.



(3) the Marking of mineral oils as referred to in § 134 m para. 1 without

authorization to the tagging of certain other mineral oils, which are

under the Trade Act considered to be a material breach of the terms of

provided for by the Act on excise tax, the tax administrator shall notify the competent

the municipal Trade Office.



§ 134s



A condition for the issue of permits to the tagging of certain other

mineral oils



A condition for the issue of permits to the tagging of certain other

mineral oils is guaranteed.



§ 134t



Cancellation and termination of authorization to the tagging of certain other mineral

oils



(1) the tax administrator shall also withdraw the authorisation to the tagging of certain other

mineral oil, if the holder of this permit has violated the obligation to

or the prohibitions provided for in § 134p and 134q.



(2) the authorisation to the tagging of certain other mineral oils shall cease

also on the date of cancellation or termination of authorization to operate a tax warehouse,

in which the mineral oil listed in § 134 m para. 1 tag your tracks

under this authorization to the tagging of certain other mineral

oils. '.



128. § 134u, including the title.



129. For the part of the sixth part is inserted after the seventh, including a title

added:



"PART SEVEN



MONITORING OF THE MANAGEMENT OF SPECIAL MINERAL OIL



section 134w



Definition of basic terms



(1) a special mineral oil shall mean mineral oil listed below

2710 19 71 to 2710 19 99 nomenclature codes whose kinematic viscosity

at 40 ° c is less than 12 mm. s-1 including and who has at least 1 of these

properties:



and the flash point according to the method) Penskyho and Martens or a method in the

the Open Cup is lower than 150 ° c including,



(b)) when the distillation test according to the methods specified in ČSN ISO 3405

at least 20% by volume, including losses to the temperature of 350 ° c.



(2) a person handle with special mineral oil for the purposes of

This Act means a person who acquires a special mineral oil free

bulk or placed in the Pack in excess of 220 litres,



and production on the territory) of the United States,



(b)) for the purpose of sale or other transfer of the tax in the Czech

States, or



(c)) for the purpose of consumption on the territory of the Czech Republic.



§ 134 votes



Marketing authorisation procedure



(1) a person handle with special mineral oil is required before

the start of its activities, register with the tax authorities.



(2) the application for registration shall be filed electronically.



§ 134y



Conditions for registration



(1) the conditions of registration are:



and permission to operate a business allowing) the performance of the activities of the person

handle with special mineral oil,



(b)) the reliability,



c) no debts,



(d)), the fact that a person handle with special mineral oil

was not ratified a ban that prevented the performance of its activities, and



(e)), the fact that a person handle with special mineral oil is not

in liquidation or in bankruptcy.



(2) reliability and completeness Conditions must comply with the



and the person with the special handle) mineral oil,



(b)) in the case that the person loading with special mineral oil

legal person, also a natural person who is the statutory body

or a statutory body of the person using the Special

mineral oil or carries on the activity of the statutory body or a member of

the statutory body of the person handle with special mineral oil, and



(c) a representative of the responsible persons handle) with special mineral oil.



(3) the registration criteria must be met for the entire period of the registration.



§ 134z



The marketing authorisation



(1) If a person meets with special mineral oil loading conditions

registration, tax registers it. In the decision on the registration of it

the tax administrator shall assign a registration number for the purposes of dealing with specific

mineral oil.




(2) a person handle with special mineral oil is registered

the fifth day following the effectiveness of the marketing authorisation to the

the effectiveness of the decision to cancel the registration.



§ 134za



Cancellation of registration on a proposal from the



Tax Manager unregisters the person loading, with a special

mineral oil.



§ 134zb



Cancellation of the registration of the ex officio



(1) if the tax authorities that the conditions for registration are not fulfilled,

prompts the person to handle with special mineral oil to meet them

the tax administrator in the prescribed time limit, if the nature of the conditions of this

meet and there is no danger of conceding the delay.



(2) the tax administrator shall cancel the registration if



and the person with the special handle) mineral oil to the call manager

the tax does not ensure compliance with the conditions within the deadline of registration,



(b) the conditions for registration are not met), to which the tax administrator

a person handle with special mineral oil isn't asking,



(c) the person using the special) mineral oil for 12 consecutive

consecutive calendar months does not perform their activities, or



(d) the person using the special) mineral oil, which violates its

obligations relating to waste management, with particular mineral

oil and not imposing a fine does not lead to remedy the situation.



(3) where the registration has been cancelled ex officio, a person may handle

with special mineral oil application for registration after the first

the expiration of 2 years from the date when the decision on the cancellation of registration has become

legal force, unless it is about the cancellation of the registration in accordance with paragraph 2 (a).

(d)).



§ 134zc



Register of the persons working with special mineral oil



(1) the Directorate-General of customs maintains a registry of persons working with

Special mineral oil, which collects the data needed for

monitoring of the management of special mineral oil.



(2) the Directorate-General of customs duties exposes the way allowing remote

to access these information from the register of persons working with special

mineral oils:



and) trade name or name,



(b)) headquarters,



(c) the location of the branch) of the business establishment of foreign persons in the

The Czech Republic, if established,



(d)), tax identification number,



e) for the purposes of registration number of handling special mineral

oil,



f) day of registration,



g) day cancellation of the registration,



h) an indication of whether the registration



1. the draft was abolished, or



2. has been cancelled ex officio,



I) change published data from the register of persons working with

Special mineral oil and the date of this change.



(3) the Directorate-General of Customs shall publish the date of registration of the person using

with special mineral oil no later than on the date of registration.



(4) the register of the persons working with special mineral oil contains

the information referred to in paragraph 1 and in the event that the registration was cancelled; details

referred to in paragraph 2 shall be made public after a period of 5 years from the date of cancellation

registration.



§ 134zd



Restrictions on loading with special mineral oil



Special mineral oil may acquire, sell or otherwise transfer only

registered person handle with special mineral oil.



§ 134ze



Evidence of specific mineral oils



(1) a person handle with special mineral oil is required to lead

electronically record special mineral oil, and in the format and

the structure laid down by the tax authorities in a manner allowing remote access.



(2) a person handle with special mineral oil is required to

keep records of specific mineral oils and documents the

the basis of the entries in the register were made, over a period of 10 years from the end of

the calendar year in which the documents were issued.



§ 134zf



The notification obligation on a person handle with special mineral oil



(1) a person handle with special mineral oil is required to notify the

Tax Manager, the following information:



and the identification of the person) which is a special mineral oil nabýván,



(b) the name or business) the designation of a special mineral oil and

its nomenclature code,



(c) the quantity of the received special) of mineral oil,



d) data about the purpose for which the special mineral oil consumed,

where appropriate, the identification of the persons who will be a special mineral oil sold

or otherwise transferred.



(2) a person handle with special mineral oil is required to notify the

tax administration of the anticipated volume of acquired, sold or otherwise

transferred or consumed by special mineral oil in

the calendar year.



(3) a person handle with special mineral oil is required to notify the

Tax Manager, the following information:



and the use of the special purpose) of mineral oil,



(b) the place of storage or consumption) special mineral oil,



(c) a person handle identification data) with a special mineral

oil, which assumes that it will take a special mineral oil for the purpose of

consumption, sale or other transfer.



(4) notification under



and) paragraphs 1 shall be submitted at least 24 hours before the adoption of the

Special mineral oil; If the cause of serious operational or

a special technological reasons, adoption of a specific mineral

oil, can be such an acceptance report after it is clear that the

such adoption of a specific mineral oil occurs,



(b) paragraph 2 shall be filed)



1. together with the application for registration and



2. by the end of January of the calendar year,



(c) paragraph 3 shall be submitted)



1. together with the application for registration and



2. before each change of data.



(5) the notification referred to in paragraphs 1 to 3 shall be submitted electronically in the format and

published by the tax structure in a manner allowing remote

access.



§ 134zg



Ensure special mineral oil or of means of transport



(1) the tax administrator shall ensure special mineral oil, or even transport

resource, if it is transported, if it finds that



and) is treated in contravention of section 134zd, or



(b)) was not fulfilled the obligation of notification according to § 134zf.



(2) to provide pursuant to paragraph 1 shall apply mutatis mutandis the provisions of this

the Act governing the procedure for ensuring the selected products or transport

resource.



(3) in the case of secured special mineral oil, or even

means of transport, shall apply mutatis mutandis the provisions of section 42b-42e. ".



The former part of the seventh and eighth are referred to as part of the eighth and ninth.



130. In section 135a para. 2 is the number "10" is replaced by "20".



131. § 135b, including title.



132. In section 135h shall be inserted after paragraph 1:



"(1) a natural person has committed the offence by



and) mineral oil listed in § 134 b of paragraph 2. 2 tags and stains, or



(b)) of marked and coloured mineral oil listed in § 134 b of paragraph 2. 2 offers

for sale or used for the propulsion of the engines. "



Paragraphs 1 to 3 shall become paragraphs 2 to 4.



133. In paragraph 135h paragraph. 2 (a). a), the words "to dye these oils"

replaced by the words "towards the marking and colouring of selected mineral oils".



134. In paragraph 135h paragraph. 3 the words "e) and (f))" shall be replaced by "d) and (e))".



135. In paragraph 135h paragraph. 4, the words "or a 2" are replaced by the words "up to 3".



136. In § 135i insert a new paragraph 1, which reads as follows:



"(1) a natural person has committed the offence by



and) mineral oil listed in § 134 m para. 2 tags, or



(b)) of marked mineral oil listed in § 134 m para. 2 offers for sale

or used for the propulsion of the engines. "



Paragraphs 1 to 4 shall be renumbered 2 to 5.



137. In paragraph § 135i 3 the words "c) to (j))" shall be replaced by ' b) to (g)). "



138. In paragraph § 135i 4, the words "h) and (i))" shall be replaced by "e) and (f))".



139. In § 135i para. 5 is the number "3" by "4".



140. In paragraph § 135w 2 is the number "10" is replaced by "20".



141. In title I, part eight in part 6 supplements part 7, including

Title:



"Part 7



Offences in the field of the monitoring of the treatment with special mineral oil



§ 135ia



Offences against the monitoring of treatment with special mineral oil



(1) a natural person has committed the offence by acquires, sells or otherwise

Converts special mineral oil in bulk or in packages

exceeding 220 litres.



(2) for the offence referred to in paragraph 1 may be to impose a fine up to Czk 1 0000 0000 ".



142. In paragraph 135j. § 1, the words "in the special permit" shall be replaced by

"in the authorization to receive and use the selected product coverage

the tax ".



143. section 135 k, including the title.



144. section 135 m, including the title.



145. In paragraph 135p paragraph 1 reads:



"(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 does not provide the

the law laid down by way of ensuring tax. ".



146. § 135q including title.



147. In paragraph 1 of section 135r reads as follows:



"(1) a legal entity or individual entrepreneur as a representative for the


the sending of the selected products committed by administrative offense that prior to

by sending selected products from another Member State does not provide law

manner to ensure taxes. ".



148. section 135t 135s and including headings are deleted.



149. section 135y 135z including title and deleted.



150. section 135zc to 135ze, including the headings are deleted.



151. section 135zp, including the title.



152. In paragraph 135zt paragraph. 3 of the introductory part of the provisions, the word "f) ' is replaced by

the word "e)".



153. In section 135zu shall be inserted after paragraph 1:



"(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) mineral oil listed in § 134 b of paragraph 2. 2 tags and stains, or



(b)) of marked and coloured mineral oil listed in § 134 b of paragraph 2. 2 offers

for sale or used for the propulsion of the engines. "



Paragraphs 1 to 3 shall become paragraphs 2 to 4.



154. In paragraph 135zu paragraph. 2 (a). a), the words "to dye these oils"

replaced by the words "towards the marking and colouring of selected mineral oils".



155. In paragraph 135zu paragraph. 3 the words "e) and (f))" shall be replaced by "d) and (e))".



156. In paragraph 135zu paragraph. 4, the words "or a 2" are replaced by the words "up to 3".



157. In the heading of section 135zv, the word "to" is replaced by "tagging and".



158. Under section 135zv para. 1, the words "to dye" shall be replaced by "to the

marking and colouring of selected mineral oils ".



159. section 135zw, including the title.



160. In paragraph 135zy paragraph. 3 the words "c) to (i))" shall be replaced by ' b) to (f)) ".



161. In section 135zz shall be inserted after paragraph 1:



"(1) a legal entity or individual entrepreneur is committed by the administrative

tort by



and) mineral oil listed in § 134 m para. 2 tags, or



(b)) of marked mineral oil listed in § 134 m para. 2 offers for sale

or used for the propulsion of the engines. "



Paragraphs 1 to 4 shall be renumbered 2 to 5.



162. In paragraph 135zz paragraph. 3 the words "c) to (j))" shall be replaced by ' b) to (g)). "



163. In paragraph 135zz paragraph. 4, the words "h) and (i))" shall be replaced by "e) and (f))".



164. In paragraph 135zz paragraph. 5 is the number "3" by "4".



165. In paragraph 135zza paragraph. 1 the words "tagging" is replaced by "to the

tagging of certain other mineral oils ".



166. In the seventh part 9 of title II, section 3 shall be inserted in section 135zza

the designation of the new part 10, including the title reads as follows:



"Episode 10



Administrative offences in the area of monitoring the treatment of special mineral

oil ".



167. § 135zzb, including the title reads as follows:



"§ 135zzb



Administrative offenses against the tracking management of special mineral

oil



(1) a legal entity or individual entrepreneur is committed by the administrative

tort by in violation of § 134zd shall take, sells or otherwise transfers the

Special mineral oil in bulk or in packages

exceeding 220 litres.



(2) a legal entity or individual entrepreneur as a person loading

with special mineral oil of the administrative offense committed by



and in the application for registration) indicating the incorrect data



(b)) does not give notification of change in registration information,



(c) does not record specific) mineral oils or leads in incomplete

the range,



(d) does not retain records of specific) mineral oils or documents on the

the basis of the entries in the register were carried out for a fixed period,

or



e) contrary to section 134zf to notify tax authorities provided for details.



(3) an administrative offense shall be fined in the



and $ 10 0000 0000), in the case of an administrative offence referred to in paragraph 1,



(b)) 3 0000 0000 CZK in the case of an administrative offence referred to in paragraph 2 (a). (e)),



(c) $ 1 0000 0000), in the case of an administrative offence referred to in paragraph 2 (a). a) to

d).“.



168. In paragraph 135zzg paragraph. 2 (a). (f)), point 1, the words ", with the exception of

the administrative offense against the notification requirement when you change the data in the

authorisation to dye ' are deleted.



169. In paragraph 135zzg paragraph. 2 (a). (f)), point 2, the words ", with the exception of

the administrative offense against the notification requirement when you change the data in the

enable to marking "shall be deleted.



170. In § 139 paragraph 2. 1 shall be replaced by the number "12" čísem "11".



171. In § 139 paragraph 2. 1, after the word "26.0", the words "§ 43 g of paragraph 1. 2, ".



Article. (II)



This section of the Act has been notified in accordance with the directive of the European

Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for

the provision of information in the field of standards and technical regulations and legislation

for the services of the information society, as amended.



Article. (III)



Transitional provisions



1. the operator of a tax warehouse, which provides secure tax

mineral oil formulation or the transfer of funds by

Act No. 356/2003 SB., in the version in force before the date of entry into force of

This law, is obliged to



and) in 60 days from the date of entry into force of this Act, provide

ensure the tax on mineral oils in accordance with the Act No. 353/2003 SB., in the

the version in force from the date of entry into force of this Act, or



b) within 15 days from the date of acquisition



1. the effectiveness of this law may submit a proposal to amend the tax administrators how to

ensure tax pursuant to § 21 para. 1 the Act No. 353/2003 SB., as amended by

effective from the date of entry into force of this Act, and



2. the decision about changing the manner of taxes to provide

ensure the tax in accordance with this decision.



2. the authorisation to operate a tax warehouse operator issued by the tax

in the warehouse



and) acted in accordance with paragraph 1, shall be deemed to permit

operating a tax warehouse issued pursuant to Act No. 356/2003 SB., in the

the version in force from the date of entry into force of this Act,



(b)) progressed in accordance with point 1, but with a proposal to change the way

ensure tax rejected, shall be valid until the 15th day following the acquisition

the decision about this refusal, or



(c)) had not proceeded in accordance with paragraph 1 shall expire on

following the effective date of this Act.



3. An authorization to operate a tax warehouse mineral oils that

does not meet the conditions laid down in section 59 paragraph 1. 8 the Act No. 353/2003 SB., in the

the version in force from the date of entry into force of this Act, issued before the date of

entry into force of this Act is deemed to be an authorization to operate

mineral oil tax warehouse pursuant to Act No. 356/2003 SB., in the

the version in force from the date of entry into force of this Act, for a period of 6 months.

The absence at this time to meet the conditions set out in section 59 paragraph 1. 8

Act No. 356/2003 SB., in the version in force from the date of entry into force of

This Act, the licence to operate such a tax warehouse

expiry of that period expires.



4. the tax on a proposal to change the way of ensuring the tax referred to in paragraph 1

shall decide within 60 days from the date of initiation of the proceeding. Against this decision may be

to submit an appeal within 10 days from the date of its delivery; an appeal against this

the decision shall have suspensive effect.



5. The authorization issued before the date of entry into force of this law shall remain in

the validity of this, that its effects be assessed pursuant to Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act; This is not a

without prejudice to the period of validity set out in this permit.



6. the conditions for the issuance of permits pursuant to Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, must be in the case of

the authorization referred to in section 5 are met, within 6 months from the date of entry into force of

of this Act.



7. the effects of the proposal on initiating proceedings filed before the date of the acquisition of

the effectiveness of this law, which has been brought about the issue of the permit,

that was until the day of entry into force of this Act has been finally terminated,

are maintained, with the tax administrator shall invite the applicant to

to complement the data required for the issue of permits pursuant to Act No. 353/2003

Coll., in the version in force from the date of entry into force of this Act.



8. the time limit for the issuance of permits pursuant to Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, in the case of a proceeding under

point 7 running again from the date of entry into force of this Act.



9. a person who is a person handle with special mineral oil to

the effective date of this Act, shall be deemed to handle the

Special mineral oil registered pursuant to Act No. 356/2003 Coll.,

in the version in force from the date of entry into force of this Act, for a period of 3

months from the date of entry into force of this Act.



10. If a person handle with special mineral oil according to point 9

within 3 months from the date of entry into force of this Act shall submit an application to the

the registration of a person shall be considered to handle with special mineral

oil registered pursuant to Act No. 356/2003 SB., in the version in force from

the effective date of this Act, until the day preceding the day

the final completion of the registration procedure.



11. If the application for registration under section 10 is rejected, it is considered

a person handle with special mineral oil on the date of acquisition of legal

able to handle negative decision per person with special

mineral oils, whose registration has been cancelled.



PART TWO



Changing the law on alcohol



Article. (IV)



In § 12 para. 1 of Act No. 61/1997 Coll., on alcohol and amending and supplementing

Act No. 455/1991 Coll., on trades (Trade Act),


in the wording of later regulations, and act of the Czech National Council No. 586/1992

Coll. on the Excise Tax Act, as amended, (the Act on

ethyl alcohol), as amended by law No 22/2000 Coll., Act No. 356/2003 Coll., Act

No 18/2012 Coll. and the legal measures the Senate no 344/2013 Coll., the words

"a special authorisation from the administrator of the excise duty on ethyl alcohol in the adoption and

the use of alcohol tax exempt "is replaced by" authorization to

the adoption and use of the alcohol tax exempt under the Act on

excise duties ".



PART THREE



Amendment of the Act on administrative fees



Article. In



The annex to the Act No 634/2004 Coll., on administrative fees, as amended by

Act No. 217/2005 Coll., Act No. 228/2005 Coll., Act No. 361/2005 Coll.

Act No 444/2005 Coll., Act No. 545/2005 Coll., Act No. 553/2005 Coll.

Act No. 48/2006 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll.

Act No. 81/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll.

Act No. 130/2006 Coll., Act No. 137/2006 Coll., Act No. 137/2006 Coll.,

Act No. 159/2006 Coll., Act No. 179/2006 Coll., Act No. 186/2006 Coll.

Act No 215/2006 Coll., Act No. 227/2006 Coll., Act No. 227/2006 Coll.

Act No. 235/2006 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll.

Act No. 106/2007 Coll., Act No. 261/2007 Coll., Act No. 261/2007 Coll.

Act No. 374/2007 Coll., Act No. 379/2007 Coll., Act No. 38/2008 Coll.,

Act No. 130/2008 Coll., Act No. 140/2008 Coll., Act No. 182/2008 Coll.,

Act No. 189/2008 Coll., Act No. 230/2008 Coll., Act No. 239/2008 Coll.,

Act No. 254/2008 Coll., Act No. 297/2008 Coll., Act No. 297/2008 Coll.,

Act No 301/2008 Coll., Act No. 309/2008 Coll., Act No 312/2008 Coll.,

Act No. 382/2008 Coll., Act No. 9/2009 Coll., Act No. 141/2009 Coll.,

Act No. 197/2009 Coll., Act No. 207/2009 Coll., Act No. 227/2009 Coll.,

Act No. 281/2009 Coll., Act No. 291/2009 Coll., Act No. 301/2009 Coll.,

Law No. 346/2009 Coll., Act No. 420/2009 Coll., Act No. 129/2010 Coll.,

Act No. 148/2010 Coll., Act No. 153/2010 Coll., Act No. 160/2010 Coll.,

Act No. 343/2010 Coll., Act No. 427/2010 Coll., Act No. 30/2011 Sb.

Act No 105/2007 Coll., Act No. 133/2007 Coll., Act No. 134/2007 Coll.

Act No. 152/2007 Coll., Act No. 188/2007 Coll., Act No. 245/2007 Coll.

Law No 249/2007 Coll., Act No. 255/2007 Coll., Act No. 262/2006,

Act No. 300/2011 Coll., Act No. 308/2011 Coll., Act No. 329/2007 Coll.

Act No. 344/2007 Coll., Act No. 349/2007 Coll., Act No. 350/2011 Sb.

Act No. 357/2010 Coll., Act No. 367/2007 Coll., Act No. 375/2007 Coll.

Act No. 428/2007 Coll., Act No. 457/2011 Coll., Act No. 458/2007 Coll.

Act No. 472/2010 Coll., Act No. 19/2009 Coll., Act No. 37/2009 Coll.,

Act No. 53/2010 Coll., Act No. 119/2009 Coll., Act No. 169/2009 Coll.,

Act No. 172/2009 Coll., Act No. 202/2009 Coll., Act No. 221/2009 Coll.,

Act No. 225/2012 Coll., Act No. 274/2009 Coll., Act No. 350/2012 Coll.

Act No. 359/2012 Coll., Act No. 399/2009 Coll., Act No. 407/2009 Coll.,

Act No. 428/2009 Coll., Act No. 496/2012 Coll., Act No. 502/2012 Coll.

Act No. 503/2012 Coll., Act No. 50/2013 Coll., Act No. 69/Sb.

Act No. 102/2013 Coll., Act No. 170/2013 Coll., Act No. 185/Sb.

Act No. 186/2013 Coll., Act No. 232/2013 Coll., Act No. 239/Sb.

Act No. 241/2013 Coll., Act No. 257/2013 Coll., Act No. 273/Sb.

Act No. 279/2013 Coll., Act No. 281/2013 Coll., Act No. 306/Sb.

Act No. 313/2013 Coll., legal measures the Senate no 344/Sb.

Act No. 101/2014 Coll., Act No. 127/2014 Coll. and Act No. 187/2014

Coll., is amended as follows:



1. Item 1, item 1, letter h) is added:



"(h)), on the issue of a permit under the Act on excise tax of CZK 1 000".



Footnote 2 shall be deleted, and that including links to note under

line.



2. Under item 1, point 1, point (h)) the following new point (i)), which

added:



"i) to amend the authorization referred to in the Act on excise tax of $ 200".



Letters i) to r) shall become letters (j)) up with).



3. Under item 1, item 1) and the letter to l) are added:



"authorization to) for sale at prices

without excise duty according to the law

on excise duties CZK 2 000



l) on the issue of permits to sell at prices

without value added tax in accordance with

the law on value added tax of CZK 2 000 ".



4. Under item 1, point 1, letter n) to r), including footnotes.

2A are deleted.



Letter s) is renumbered as paragraph n).



PART FOUR



Amendment of the Act on the public budget stabilization



Article. (VI)



In the article. LXXIII section 4 of Act No. 261/2007 Coll., on public

budgets, at the end of subparagraph (d)) dot replaced with a comma and the following

the letter e), which reads as follows:



"e) peat, including peat litter, whether or not agglomerated, referred to

under the nomenclature code 2703, if intended for use, offered for

sale or used for the production of heat. ".



PART FIVE



Amendment of the Act on compulsory labelling of alcohol



Article. (VII)



Act No. 307/2013 Coll., concerning the compulsory labelling of alcohol, as amended by Act No.

308/2013 Coll. and the legal measures the Senate no 344/2013 Coll., is amended

as follows:



1. In the title of paragraph 7, the word "processing" shall be replaced by "process".



2. in article 11, point) be deleted.



Subparagraph (b)) to (f)) are known as letters a) to (e)).



3. under section 12, the following new section 12a, which including the title reads as follows:



"§ 12a



Special provisions relating to alcohol in consumer packaging of small volume



(1) the person obliged to indicate alcohol has no obligation to make the designation of alcohol in

pre-packaged with a capacity of up to 0.06 litres.



(2) the person obliged to indicate alcohol is required to notify the tax administration



and) the number of litres of ethyl alcohol, which launched into free tax circulation in the

pre-packaged with a capacity of up to 0.06 l



(b)) the volume, type and number of packages, in which is contained

alcohol, which was put into free tax circulation in accordance with subparagraph (a)),



(c) the percentage by volume of pure ethyl alcohol) in immediate packings referred to in subparagraph (b)),



(d)) the European commodity code (EAN), which is equipped with consumer packaging

referred to in subparagraph (b)),



e) identification of the person that was the alcohol under (a)), sold or otherwise

transferred, if not a final sale of alcohol.



(3) the notification referred to in paragraph 2 shall be filed on the day immediately following the

After a day, when there was an indication of the alcohol into free tax circulation.



(4) the notice referred to in paragraph 2 shall be filed in the day immediately

following the day on which the sale or other transfer of the alcohol, if

the day following the date on which the indication of the alcohol for free

tax circulation.



(5) the notification referred to in paragraph 2 shall be submitted electronically in the format and

published by the tax structure in a manner allowing remote

access. ".



4. in article 15, paragraph 2. 2 (a). (c)) at the end of the text of paragraph 5, the words ";

This does not apply if this spirit is in a space in which to

the final sale of alcohol ".



5. in article 15, paragraph 2. 2 (a). (d)), the word "or" is deleted.



6. in article 15, the end of paragraph 2, the period is replaced by a comma and the following

the letters f) and (g)), which read as follows:



"(f)) which was introduced into free tax circulation in consumer

volumes to 0.06 litres which go beyond the restrictions pursuant to §

19 para. 6, or



(g)) that is imported by a natural person for his or her personal use, if the

This spirit is in a space in which the final sale

alcohol. ".



7. In article 19 (1):



"(1) the person obliged to indicate alcohol is required to provide a security deposit, in the amount of



and 100 000 CZK), qualifying in one calendar year to take

surveillance tapes that you can mark up to 2 000 litres of ethyl alcohol,



b) 500 000 CZK, qualifying in one calendar year to take

surveillance tapes that you can mark up to 25, 000 liters of ethyl alcohol, or



(c) 5 0000 0000 Czk), qualifying in one calendar year to take

surveillance tapes that you can mark more than 25 000 litres of ethyl alcohol ".



8. In paragraph 19, the following paragraph 6 is added:



"(6) in the event that the person obliged to indicate alcohol provided bail of 100

EUR, shall not in one calendar year brought into free tax circulation

ethyl alcohol in consumer packaging with a volume of up to 0.06 litres more

than 500 litres of ethyl alcohol ".



9. In article 20 paragraph 1 reads:



"(1) if the final cancellation of the registration of the person or the demise of

mandatory mean alcohol or to reduce the bail, the composite amount or

the amount by which the bail reduced, are overpaid persons required to mean ethyl alcohol.

If the resulting overpayment are overpaid, vratitelným returns it administrator

tax alcohol mark a person within 90 days from the date of a final cancellation

or termination of the registration of persons required to indicate alcohol or from the date of the reduction

bail. ".



10. In section 20 (2). 2 at the end of the text of the letter b), the words "or

from the date of the reduction of the deposit ".



11. in section 20 (2). 3 of the introductory part of the provisions, the words "to the demise of

registration of persons required to indicate alcohol ", the words" or to reduce the

deposit "and the words" or termination of the registration of persons required to indicate alcohol "

the words "or from the date of the reduction of the deposit".



12. in section 20, at the end of the text of paragraph 4, the words "or from the date of

a reduction in bail. "



13. in section 20, the following paragraph 6 is added:




"(6) the issuer of a bank guarantee shall be borne by the total amount of arrears



and, if the security deposit) the cancellation or termination of the registration of persons required to

mean alcohol, or



(b)) the amounts by which the deposit was reduced, if there is a reduction in bail. ".



14. in paragraph 22 of the present text shall become paragraph 1 and the following

paragraph 2, which reads as follows:



"(2) the tax administrator may, when the monitoring referred to in paragraph 1 take and

keep a record. ".



15. section 24 of the title:



"§ 24



Change of labelling of alcohol, the extent and manner of the availability of the tracking

device and the other conditions laid down in the decision on the registration of



If they are to continue to meet the conditions of registration, the tax administrator decides to



and a) at the request of the taxable person registered mean ethyl alcohol for change of marking

ethyl alcohol,



(b)) or how about change a range of amenities includes a tracking device, or



(c)) on changing other conditions laid down in the marketing authorisation. ".



16. in section 26 para. 1, the words "in it" shall be replaced by "in the tax administrator".



17. in section 26 para. 2 (a). (c)) at the end of the text of point 2 of the following Word

"or".



18. in section 26 para. 2 (a). (d)) (2) the word "or" is replaced by a dot

and the letter e) shall be deleted.



19. At the end of the text of section 28 shall be added the words "and a reduction in bail."



20. in section 35 para. 1 (b). (b)), the words ", or at the premises of the holder"

replaced by the words "; If the location is on the fiscal marking of ethyl alcohol

the territory of the United States, the holder must store the control tape in his

the Headquarters ".



21. in section 35 is at the end of the text of paragraph 3, the words "in the format and

published by the tax structure in a manner allowing remote

Access ".



22. In article 37, paragraph 2 reads as follows:



"(2) the holder shall prepare a record of the outcome of the counting. The result of the inventory

the tax authorities shall be notified not later than 30 days from the date on which the

Inventory carried out electronically in the format and structure of the

published by the tax in a way allowing remote access. ".



23. in § 38 paragraph 1(a). 1 at the end of the text of the letter e), the words ",

If this was not the final sale of alcohol ".



24. In § 38 paragraph 2 reads as follows:



"(2) the notification referred to in paragraph 1 shall be made in the day immediately

following the date on which the entry of alcohol in the free tax

circulation. ".



25. In paragraph 38, the following paragraphs 3 and 4 are added:



"(3) the notification referred to in paragraph 1 shall be made in the day immediately

following the day on which the sale or other transfer of the alcohol, if

the day following the date on which the indication of the alcohol for free

tax circulation.



(4) the notice referred to in paragraph 1 shall be submitted electronically in the format and

published by the tax structure in a manner allowing remote

access. ".



26. in section 40 para. 3, after the words "paragraph 2", the words "(a). a) and

(b)) ".



27. in paragraph 40, the following paragraph 4 is added:



"(4) the Directorate-General of Customs shall publish the particulars referred to in paragraph 2 (a). (c))

not later than the working day following the date on which



and) the holder has announced that control the tape has been destroyed, lost or

stolen, or



(b)) was the control tape returned. ".



28. in § 41 para. 2 letter a) is added:



") the first sale or other transfer of alcohol by a mean spirit

following the introduction of the ethyl alcohol into free tax circulation ".



29. in § 41 para. 2 at the end of subparagraph (b)) is replaced by a comma and dot

the following point (c)), which read as follows:



"(c)) the sale or other transfer of alcohol after the Declaration of insolvency administrator

bankruptcy on the distributor of alcohol; the provisions on notification obligations

distributor of alcohol shall apply accordingly. ".



30. In § 42 para. 1 introductory part of the provisions, the words "and the distributor

ethyl alcohol "shall be replaced by" distributor of alcohol and the insolvency practitioner under

§ 41 para. 2 (a). (c)) ".



31. in § 42 paragraph 2 reads as follows:



"(2) a person liable to mean ethyl alcohol, alcohol distributor and the ultimate seller of alcohol

are required to take alcohol only in immediate packings



and the registered mark of the taxable person),



(b) a registered distributor) of ethyl alcohol, or



(c)) of the insolvency administrator pursuant to § 41 para. 2 (a). c).“.



32. In § 42 para. 3, the words "or a distributor of alcohol" is replaced by ",

distributor of alcohol or insolvency administrator pursuant to § 41 para. 2 (a). (c)) ".



33. In § 43 para. 2, after the word "day", the words "immediately

following the day ".



34. In § 51 para. 1, the words "in it" shall be replaced by "in the tax administrator".



35. In § 51 para. 2 at the end of subparagraph (b)) the following the word "or".



36. In § 51 para. 2 (a). (c)), the comma is replaced by a dot and the letter d)

repealed.



37. In article 55, paragraph 3, the following paragraph 4 is added:



"(4) a document referred to in paragraphs 1 to 3 shall be on the date of connection to the

application to register older than 3 months. ".



Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.



38. In § 61 para. 1 (b). (e)), the word "or" is deleted.



39. In § 61 para. 1 (b). (f)) at the end of point 2 shall be replaced by "dot

or, ' and the following of the letter g) is added:



"(g) to notify the tax administrators) under section 12a.".



40. In § 61 para. 2 at the end of the text of the letter b), the words "or

(g)). "



41. In § 61 para. 3, the words "or f)" shall be replaced by ", f) or (g))."



42. In § 64 para. 1 introductory part of the provisions, the words "distributor

ethyl alcohol ", the words" insolvency administrator pursuant to § 41 para. 2 (a).

(c)) ".



43. In § 64 para. 1, letter a) is added:



"and sells or otherwise transfers the) or buys, or allow yourself otherwise

convert ethyl alcohol in contravention of section 42, ".



44. In § 64 para. 2 (a). (c)), the word "and" shall be replaced by the word "or".



45. In § 64 para. 3 the comma after the words "(a). and) "is deleted.



46. In § 69 para. 2 (a). (b)) after the word "completely" the words ",

If this is not the marked climbing alcohol under section 15 para. 2 (a). (f)) ".



Article. (VIII)



This section of the Act has been notified in accordance with the directive of the European

Parliament and Council Directive 98/34/EC of 22 December 2004. June 1998 on the procedure for

the provision of information in the field of standards and technical regulations and legislation

for the services of the information society, as amended.



Article. (IX)



Transitional provisions



1. in the case that the person liable to mean ethyl alcohol, which provided a security deposit referred to in

Act No. 307/2013 Coll., in the version in force before the date of entry into force of

This Act, within 30 days from the date of entry into force of this Act shall notify the

the tax authorities a new deposit, the deposit on the first day of the third

the month following the month in which the taxable person mean ethyl alcohol

announced a new tax the amount of bail when the person obliged to indicate alcohol

did not take notice.



2. In the calendar year in which the notice referred to in point 1,

person obliged to indicate alcohol control tape authorized to give up in the

the amount corresponding to the new deposit, if the person obliged to indicate alcohol

failed notification pursuant to point 1 back.



3. In the calendar year in which the notice referred to in point 1,

taxable person shall be entitled to give alcohol to mark into free tax circulation alcohol

in immediate packings of a capacity of not more than 0.06 litres in the amount of

corresponding to the new deposit, if the person obliged to indicate alcohol did not take

the notification referred to in point 1 back.



4. in the event that the person obliged to indicate alcohol took over in a calendar year,

on which the notification referred to in paragraph 1, prior to the date of this notice

control of the tapes in an amount greater than the amount of the security deposit, corresponding to the new

the provisions of points 1 to 3 shall not apply.



5. in the case that the person liable to mean ethyl alcohol in the calendar year in which the

There has been a notification referred to in paragraph 1, prior to the date of this notification to the

free tax circulation alcohol in consumer packaging with a volume of up to 0.06

liters in a quantity exceeding that corresponds to the new deposit, the provisions of points

1 to 3 shall not apply.



PART SIX



Amendment to Act No. 308/Sb.



Article. X



Act No. 308/2013 Coll., amending certain laws in relation to

the adoption of the law on compulsory labelling of alcohol, is amended as follows:



1. Part Eleven is hereby repealed.



2. under the twelfth article. XIII, the words ", and with the exception of section eleven,

which shall take effect on 1 January 2000. January 2015 ' shall be deleted.



PART SEVEN



The EFFECTIVENESS of the



Article. XI



This Act shall take effect on 1 January 2000. January 1, 2015, with the exception of parts of the

the sixth, which shall take effect on 31 December. December 2014.



Hamáček in r.



Zeman in r.



Sobotka in r.