356/2003 Coll.
LAW
of 26 March. September 2003,
amending certain laws in connection with the adoption of the law on
excise tax
Change: 281/2009 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act No. 526/1990 Coll., on prices
Article. (I)
Act No. 526/1990 Coll., on prices, as amended by Act No. 135/1994 Coll.
Act No. 151/1997 Coll., Act No. 29/2000 Coll., Act No. 143/2001 Coll.,
Act No. 280/2002 Coll. and Act No. 124/2003 Coll., is amended as follows:
1. in article 15, paragraph 2. 1 at the end of the dot is replaced by a comma and the following
Letter g) including footnote # 10a) is inserted:
"(g)) in tobacco products violate the obligations imposed on a particular legal
^ 10a) Regulation.
10A) Act No. 356/2003 SB., on excise duties. ".
2. In article 17, the following paragraph 7 is added:
"(7) when violations of price laws in prices for the final consumer
tobacco products are proceeding according to a special legal
prescription. ^ 10a) ".
PART TWO
Amendment of the Act No. 266/1991 Coll., on the scope of the authorities of the Czech Republic
area prices
Article II
Law No 266/1991 Coll., on the scope of the authorities of the Czech Republic in the area of
prices, as amended by Act No. 135/1994 Coll., Act No. 151/1997 Coll., Act No.
151/2000 Coll., Act No. 458/2000 Coll. and Act No. 320/2002 Coll., section
2 c shall be inserted after paragraph 2d:
"§ 2d
The Office of Kutná Hora
and competence in the application), regulation and control of prices for
tobacco products,
b) publishes decision to regulate prices for tobacco products. ".
PART THREE
Amendment of Act No. 455/1991 Coll., on trades (trade licensing
the law)
Article. (III)
Act No. 455/1991 Coll., on trades (Trade Act),
as amended by Act No. 234/1992 Coll., Act No. 600/1992 Coll., Act No.
273/1993 Coll., Act No. 303/1993 Coll., Act No. 38/1994 Coll., Act No.
42/1994 Coll., Act No. 133/1994 Coll., Act No. 200/1994 Coll., Act No.
237/1995 Coll., Act No. 283/1995 Coll., Act No. 94/1996 Coll., Act No.
95/1996 Coll., Act No. 147/1996 Coll., Act No. 19/1997 Coll., Act No.
49/1997 Coll., Act No. 61/1997 Coll., Act No. 79/1997 Coll., Act No.
217/1997 Coll., Act No. 277/1997 Coll., Act No. 15/1998 Coll., Act No.
83/1998 Coll., Act No. 157/1998 Coll., Act No. 167/1998 Coll., Act No.
159/1999 Coll., Act No. 359/1999 Coll., Act No. 359/1999 Coll., Act No.
360/1999 Coll., Act No. 363/1999 Coll., Act No. 27/2000 Coll., Act No.
29/2000 Coll., Act No. 121/2000 Coll., Act No. 121/2000 Coll., Act No.
123/2000 Coll., Act No. 128/2000 Coll., Act No. 149/2000 Coll., Act No.
151/2000 Coll., Act No. 155/2000 Coll., Act No. 247/2000 Coll., Act No.
247/2000 Coll., Act No. 258/2000 Coll., Act No. 308/2000 Coll., Act No.
362/2000 Coll., Act No. 406/2000 Coll., Act No. 458/2000 Coll., Act No.
61/2001 Coll., Act No. 100/2001 Coll., Act No. 120/2001 Coll., Act No.
164/2001 Coll., Act No. 257/2001 Coll., Act No. 273/2001 Coll., Act No.
477/2001 Coll., Act No. 483/2001 Coll., Act No. 86/2002 Coll., Act No.
119/2002 Coll., Act No. 174/2002 Coll., Act No. 281/2002 Coll., Act No.
309/2002 Coll., Act No. 320/2002 Coll., Act No. 88/2003 Coll. and Act No.
130/2003, is amended as follows:
1. in annex 3, the Group 314: other, in the field of trade "process
tobacco and the manufacture of tobacco products "in column 4, the words" Ministry of
Agriculture "is replaced by" locally relevant Customs Directorate, "and in the
column 5, the words "Act No. 303/1993 Coll., on the abolition of the State
the tobacco monopoly and the measures related to it in the text of the Act
No 45/1994 Coll. "shall be replaced by" Act No. 353/2003 Coll., on consumer
taxes ".
2. in annex 3, the Group 314: other, in the scope column of the trades,
the words "manufacture and adjustment of fermented alcohol (with the exception of fruit spirits
obtained first Tan) "shall be replaced by the words" production and editing
fermented alcohol, drinking alcohol, spirits and other alcoholic
drinks (with the exception of beer, fruit wines, other wines and Mead and
fruit spirits derived type of Tan) ".
Article IV
Transitional provisions
1. License for businesses reporting a loose on the
the basis was still operated activity that this Act be amended to
business licensed ship "production and adjustment of fermented alcohol, drinking alcohol,
spirits and other alcoholic beverages ^ 1) (with the exception of beer, fruit
wines, other wines and Mead and fruit spirits derived
nurturing Tan) ", cease to exist on the expiry of one year from the date of acquisition
of this Act, unless the context otherwise requires.
2. Legal and natural persons, which takes the effective date of this
the law the trade licence referred to in paragraph 1 and that they are going to after
expiry of the period referred to in paragraph 1 continue to engage in activities that
are from the effective date of this Act, the subject of a concession business
"Production and adjustment of fermented alcohol, drinking alcohol, spirits and other
alcoholic beverages (except beer, fruit wines, other wines and
Mead and fruit spirits derived type of Tan) "must
before the expiry of the period referred to in paragraph 1 may request the granting of the concession,
submit the Trade Office documents to prove that they meet the
competence, to communicate the address of the establishment and provide papers according to §
3A paragraph 2. 3 of the law on alcohol. On this assumption can in its activities
continue on the basis of the original trade license until the date of the acquisition of
the decision on the application for the granting of the concession.
3. Notification of trades before the date of the Trade Office inbox efficiency
This law applies under this Act to a franchised business
"Production and adjustment of fermented alcohol, drinking alcohol, spirits and other
alcoholic beverages (except beer, fruit wines, other wines and
Mead and fruit spirits derived type of Tan) "
considered to be a request for the concession contract, if the proceedings are terminated pursuant to section 47
the Trade Act prior to the effective date of this Act. A work in progress
proceedings for the issue of a trade licence shall be completed in accordance with this
the law.
4. Operations carried out pursuant to paragraphs 1 and 2 shall be exempted from administrative
fees.
PART FOUR
cancelled
Article. In
cancelled
PART FIVE
Amendment of the Act No. 368/1992 Coll., on administrative fees, as amended by
amended
Čl.VI
In the annex to the law under the first item 1 Act No 368/1992 Coll., on the
administrative fees, as amended by Act No. 10/1993 Coll., Act No. 85/1994
Coll., Act No. 273/1994 Coll., Act No. 36/1995 Coll., Act No. 301/1995
Coll., Act No. 305/1997 Coll., Act No. 148/1998 Coll., Act No. 157/1998
Coll., Act No. 167/1998 Coll., Act No. 63/1999 Coll., Act No. 166/1999
Coll., Act No. 167/1999 Coll., Act No. 326/1999 Coll., Act No. 349/1999
Coll., Act No. 359/1999 Coll., Act No. 360/1999 Coll., Act No. 363/1999
Coll., Act No 62/2000 Coll., Act No. 121/2000 Coll., Act No. 133/2000
Coll., Act No. 151/2000 Coll., Act No. 155/2000 Coll., Act No. 154/2000
Coll., Act No. 155/2000 Coll., Act No. 155/2000 Coll., Act No. 227/2000
Coll., Act No. 242/2000 Coll., Act No. 308/2000 Coll., Act No. 365/2000
Coll., Act No. 143/2001 Coll., Act No. 231/2001 Coll., Act No. 76/2002
Coll., Act No. 107/2002 Coll., Act No. 120/2002 Coll., Act No. 146/2002
Coll., Act No. 150/2002 Coll., Act No. 173/2002 Coll., Act No. 309/2002
Coll., Act No. 320/2002 Coll., Act No. 129/2003 Coll., Act No. 131/2003
Coll., Act No. 148/2003 Coll. and Act No. 149/2003 Coll., the letter i)
following j), k), (l)), and m), including the footnotes No.
2), 3), and 4) are added:
"(j)) on the issue of a special permit in the adoption and use of the selected
products which are exempt, on the issue of permits for the operation of the tax
and the issue of permits to receive the selected products ^ 2)
EUR 1000.0-
k) for the issue of permits, which is reduced or waived taxes assurance
its provision of ^ 3)
$ 200.0-
l) for a licence to sell selected products at prices without tax ^ 4)
£ 2000.0-
m) on the amendment of the authorisation to sell selected products at prices without tax ^ 4)
$ 200.0-
2) § 13, 20, 22 and 23 of Act No. 356/2003 SB., on excise duties.
3) § 21 of Act No. 356/2003 Coll.
4) section 36 of Act No. 356/2003 Coll.
PART SIX
Amendment to Act No. 586/1992 Coll., on value added tax, as amended by
amended
Article. (VII)
section 45b of the Act No. 586/1992 Coll., on value added tax, as amended by law
No. 208/1997 Coll., Act No. 129/1999 Coll. and Act No. 17/2000 Coll.,
repealed.
PART SEVEN
Amendment of the Act No. 13/1993 Coll. Customs law
Article. (VIII)
Act No. 13/1993 Coll., the Customs Act, as amended by Act No. 35/1993 Coll.
Act No. 117/1997 Coll., Act No. 63/2000 Coll., Act No. 257/2000 Coll.,
Act No. 265/2001 Coll., Act No. 1/2002 Coll. and Act No. 309/2002 Coll.
is amended as follows:
1. In section 8 paragraph 1. 1 (b)):
"(b)) decides on the basis of an application for authorisation to ensure the customs debt
Global warranty for national transit mode and enable the nezajišťovat
a customs debt in the national transit ".
2. In section 8 paragraph 1. 1 at the end of paragraph (i) is replaced by a comma and dot)
the following letters j) to (n)), including the footnotes No. 3 m),
3n), 3o), 3 p) and Q3) are added:
"(j)) carries out the administration of excise duties within the scope of the specific
legislation, ^ 3 m)
to) decide on the basis of an application for a special permit, ^ 3n)
l) decides on the basis of an application for a permit to operate a
tax warehouse, ^ 3o)
m) decides on the basis of an application for authorisation to receive selected
products as authorised consignee, ^ 3 p)
n) decides on the proposal to provide tax reduction or waiver from his
^ 3q).
3 m) Act No. 356/2003 SB., on excise duties. Act No. 337/1992 Coll.,
on administration of taxes and fees, in the wording of later regulations.
3n) section 13 of Act No. 356/2003 Coll.
3O) section 20 of Act No. 356/2003 Coll.
3 p) section 22 and section 23 of Act No. 356/2003 Coll.
3Q) § 21 para. 9 of Act No. 356/2003 Coll. ".
3. In section 10, paragraph 1. 3, the words "in article 11 (1) 2 "shall be replaced by the words" in section 11
paragraph. 4. "
4. In paragraph 11, the dot at the end of paragraph 1 is replaced by a comma and the following
in the letter), which read as follows:
"in) decides on the basis of an application for authorisation to ensure the customs debt
Global warranty for operations other than the common mode of transit and
the national transit. ".
5. In article 11, paragraph 1, the following new paragraphs 2 and 3, including the
footnote No. 3r) are added:
"(2) the Customs Office shall ensure that the administration of excise duties under the Special
legislation. ^ 3 m)
(3) to perform acts pursuant to special legal regulation ^ 3r) when
the production, treatment, storage and registration of ethyl alcohol is the competent Customs Office, in
the territorial scope of the alcohol produced, edited, stored and
recorded.
3R) Act No. 62/1997 Coll., on alcohol, as amended. ".
Paragraphs 2 and 3 shall become paragraphs 4 and 5.
6. In article 11 (1) 4, the words "paragraph 1" are replaced by the words "in paragraphs
1, 2 and 3 ".
7. § 12 para. 2 the words "in article 11 (1) 2 "shall be replaced by the words" in section 11
paragraph. 4. "
8. in § 31 para. 2 (a). (d)), the words "§ 11 (1) 2 (a). (d)) "are replaced by
the words "§ 11 (1) 4 (b). (d)) ".
PART EIGHT
Amendment of the Act No. 309/1993.
Article. (IX)
In Act No 302/1993 Coll., amending and supplementing Act No. 16/1993
Coll. on road tax, Act No. 337/1992 Coll., on administration of taxes and fees,
as amended by law No 35/1993 Coll. and Act No. 156/1993 Coll. and Act No.
212/1992 Coll., on the system of taxes, the provisions of article III shall be deleted.
PART NINE
Amendment to Act No. 325/1993 Coll.
Article. X
In the law No. 325/1993 Coll., amending and supplementing Act No. 586/1992
Coll. on the Excise Tax Act, as amended by Act No. 199/1993 Coll. and Act No.
530/1990 Coll. on territorial tax authorities, as amended by Act No.
337/1992 Coll. and Act No. 35/1993 Coll. Article and deleted.
PART TEN
Amendment of the Act No. 136/1994 Coll.
Article. XI
In Act No. 136/1994 Coll., on colouring and marking of certain
hydrocarbon fuels and lubricants and on measures related to
additions to law No. 455/1991 Coll., on trades
(Trade Act), as subsequently amended, Act No. 586/1992
Coll. on the Excise Tax Act, as amended, and amending
Act No. 586/1992 Coll., on value added tax, as amended
the regulations, as amended by law No 95/1996 Coll. and Act No. 308/2000 Coll.,
the third part is deleted.
PART ELEVEN
Amendment to Act No. 95/1996 Coll.
Article. (XII)
In Act No 95/1996 Coll., amending and supplementing Act No. 133/1994
Coll. on dyeing and tagging of certain hydrocarbon fuels and lubricants and
measures related to it, in addition to Act No. 455/1991 Coll., on the
trades (Trade Act), as amended
the provisions of Act No. 586/1992 Coll., on the Excise Tax Act, as amended by
amended, and amending Act No. 588/1992 Coll., on income tax of the value added
values, as amended, and amending and supplementing
Act No. 455/1991 Coll., on trades (Trade Act),
in the wording of later regulations, and Act No. 586/1992 Coll., on consumer
tax code, as amended, articles III and IV shall be deleted.
PART TWELVE
Amendment to Act No. 61/1997 Coll., on alcohol, as amended
Article. XIII
Law No. 62/1997 Coll., on alcohol and amending and supplementing Act No. 455/1991
Coll., on trades (Trade Act), as amended by
amended, and Act No. 586/1992 Coll., on excise duties,
as amended (the law on alcohol), as amended by Act No. 129/1999
Coll. and Act No. 22/2000 is amended as follows:
1. In article 2 (2). 1 letter e) is added:
"e) denaturing alcohol any process by which alcohol becomes using
denaturants unusable for eating ".
2. In article 2 (2). 1 the letter m) is added:
"m) a particular distillery premises conducting edits only alcohol,
with denaturovnou in this particular distillery means separate
a room or object separated from the premises on which is ethyl alcohol
non-denatured, ".
3. In article 2 (2). 1 at the end of the letter o) dot is replaced by a comma and
the following letter p) including footnote 1a) is inserted:
"drinking alcohol), spirits and other alcoholic beverages
food products under special legislation. ^ 1a)
1A) section 16 of Act No. 335/1997 Coll., as amended by Decree No 45/2000 Coll. ".
4. § 3, including the footnotes # 2), 2a), 2b, 2 c)) and 2-d) is added:
"§ 3
Conditions for the production and treatment of alcohol
(1) Alcohol can be produced and edited only at the distillery or special
the distillery as authorised by the central State authority referred to in paragraph
2, and it's just a legal or natural person that was, unless the
growers ' distillation, the State permit issued under a special legal
Regulation (hereinafter referred to as "public works concession").
(2) opinion on the application for a licence issued under a special legal
prescription ^ 2)
and the Ministry of agriculture), in the case of alcohol obtained in the manner referred to in section
2 (2). 1 (b). and point 1 and its) or
(b)), the Ministry of trade and industry, in the case of alcohol obtained from the ways
referred to in § 2 (2). 1 (b). a) points 2 and 3 and its adjustment.
(3) a natural or legal person to the application for a licence shall send out
the formalities stipulated by special legislation ^ 2a) the address where the
the distillery or a special distillery and be accompanied by a
Description and a sketch) arrangement of the production equipment of the distillery or
a special Distillery,
(b)) technical (design) documentation of the production equipment of the distillery
or a special distillery and
(c) proof of ownership), užívacím or other similar right to
the establishment and the manufacturing facilities of the distillery or special
the distillery.
(4) the Ministry of agriculture or the Department of trade and industry issues
favourable opinion on the request for the concession and approve the distillery or special
Distillery, where compliance with the conditions referred to in paragraph 3 and
the arrangement of the production equipment of the distillery or a special distillery meets
the conditions referred to in § 5.
(5) in its opinion on the application for a licence, the competent authority shall indicate the address of the
an approved distillery or a special distillery and indicate the range of permitted
activities, in particular what kinds of alcohol can be produced or for editing
This is a refinement of ethyl alcohol or denatured, or both the technical
procedures at the same time.
(6) are not complied with the requirements referred to in paragraph 3 or if it does not meet the
production facilities of the conditions set out in paragraph 5, the competent authority shall issue a negative
opinion on the application for the concession.
(7) a condition of the operation of a franchised business in the next of the distillery or
a special Distillery, for which an opinion has been issued in the context of
applications for the approval of this concession contract, another distillery or
a special distillery authorities referred to in paragraph 2 and its introduction in
the decision to grant concessions. Similarly, when approving the procedure
in accordance with paragraphs 3 and 4.
(8) the Trade Licensing Office under a special legal regulation ^ 2 c)
saves the conditions governing trade, ^ 2d) in which, in particular, limits the
operate on an approved distillery or a special distillery and
defining the scope of the activities referred to in paragraphs 5 and 7.
2) Act No 455/1991 Coll., on trades (trade licensing
Act), as amended.
2A) § 52 para. 1 of Act No. 455/1991 Coll., as amended by Act No. 288/1995
SB.
2B) section 50 of the Act No. 455/1991 Coll., as amended by Act No. 283/1995 Coll.
2 c) Act No. 575/1991 Coll., on professional offices, as
amended.
2D) section 27 para. 2 of Act No. 455/1991 Coll., as amended by Act No. 356/1999
Coll. ".
5. in section 3, the following paragraph 3a is inserted:
' section 3a
Conditions for the production of potable alcohol, spirits and other alcoholic
drinks
(1) Drinking alcohol, spirits and other alcoholic beverages can be produced
only at approved central State authority referred to in
paragraph 2, and it's just a natural or legal person that has been released
the State permits under a special legal regulation (hereinafter referred to as
"the concession").
(2) opinion on the application for a licence is issued by the Ministry of agriculture
under special legislation. ^ 2)
(3) a natural or legal person to the application for a licence shall send out
the formalities stipulated by special legislation ^ 2a) address
establishment and be accompanied by a
Description and a sketch) the arrangement of the production facilities of an establishment designed to
the production of ethyl alcohol, spirits and other alcoholic beverages,
(b)) technical (design) documentation of the production equipment of the establishment
intended for the production of potable alcohol, spirits and other alcoholic
drinks and
(c) proof of ownership), užívacím or other similar right to
the establishment and to the equipment referred to an establishment for the manufacture of
drinking alcohol, spirits and other alcoholic beverages.
(4) the Ministry of agriculture issues a favourable opinion on the request for the concession
and approve an establishment intended for the production of potable alcohol, spirits and
other alcoholic beverages, if the conditions laid down are met
in paragraph 3.
(5) in its opinion on the application for a licence, the competent authority shall indicate the address of the
the establishment, which was for the production of potable alcohol, spirits and other
alcoholic beverages is approved, and shall indicate the scope of authorized activities.
(6) are not complied with the requirements set out in paragraph 3, the competent authority
will issue a negative opinion on the application for the concession.
(7) a condition of the operation of a franchised business in the next establishment
intended for the production of potable alcohol, spirits and other alcoholic
drinks than for which it was issued an opinion in respect of a request
the concession contract, it is the approval of this additional facility the authority referred to in
paragraph 2 and putting it in the decision to grant concessions. When
the approval shall be applied, mutatis mutandis, in accordance with paragraph 3.
(8) the Trade Licensing Office under a special legal regulation ^ 2 c)
saves the conditions governing trade, ^ 2d) in which, in particular, limits the
the approved establishment of the pursuit of the activities referred to in paragraphs 3 and 5.
6. section 4, including the footnote # 3) 4) and 4a):
"§ 4
Growers ' distillation
(1) the operation of the Agriculture Department allows distilleries
on the basis of a written application, to which the applicant appends the description and diagram
the arrangement of the production equipment distillery documented technical
documentation and proof of title, or other similar law užívacím
to the distillery equipment.
(2) the Ministry of agriculture in the authorisation referred to in paragraph 1 shall be determined
conditions for growing a burning sensation.
(3) the Ministry of agriculture may permit issued pursuant to paragraph 1
Cancel or change, if there is a change in the conditions under which it was issued,
or revoke the authorisation if there is a breach of the conditions referred to in paragraph 2.
(4) the raw materials for production are allowable burning fruits, as well as
juice and wastes from processing, and it supplied even in zkvašeném State,
If you do not have a foreign cukernaté or other fermentable ingredients.
(5) the specified distillery produces fruit spirit solely for growers
and of the raw materials delivered by the grower, with raw material growers can be mixed
only on the basis of the written consent of growers referred to in paragraph
7 (b). (e)).
(6) the Grower is entitled to put the produce in one production period from
own raw materials delivered a maximum of 30 litres of ethanol and taxed at the rate
excise duty laid down for fruit spirits from the growing burning
by a special Act, ^ 3) even in the case that to grow
the fruit consists of persons who were involved with the procedure. ^ 4) Production
the period is the time period from 1. July of the current year to 30. of June
immediately following.
(7) the Grower is required to comply with the conditions laid down in paragraph 4 and in section 2 of the
paragraph. 1 (b). about) and this meeting submit a written statement
natural or legal person engaged in the production, razov
which must bear the
and growers) name and surname, residential address and social security number
growers,
(b) verification of the conditions set out in) § 2 (2). 1 (b). about), and
ownership of the land shall be an indication of land territory and municipality.
Use of the land for some other reason, the specifications of the legal relationship.
Get the fruit in the form of naturálního performance of the receipt
employer ^ 4a)
(c)) the conditions laid down in paragraph affirmation 4,
d) in the case that the grower's in the same period made
spirit in another production, the distillery in the Declaration of
thus generated distillate in units of measurement, and the business address of the
the name of the distillery that produced the spirit,
(e) the Declaration of consent) (opposition), the smícháváním own raw materials
raw materials of other growers.
(8) fruit spirit made one Tan may not be subject
the sale.
(9) the legal or natural person, operating production distillery is
obliged to keep about each case of growing burning records must
contain
and) name and surname, residence and social security number of the grower,
(b)) a written declaration growers referred to in paragraph 6,
(c)) the quantity and type of raw material taken over,
(d) the quantity of the issued in the distillate) units of measurement.
(10) the records referred to in paragraph 9, is a legal or natural person
operating production distillery shall keep for 10 years
from the end of the calendar year in which the production took place of the distillate
nurturing the Tan.
3) section 70 of Act No. 356/2003 SB., on excise duties.
4) § 115 of Act No. 40/1964 Coll., the civil code.
4A) section 13 of Act No. 1/1992 Coll. on wages, remuneration for work stand-by and
on average earnings ".
7. in § 5 para. 5 the first sentence, after the words "a stand-alone refining"
the words "distillery and production facilities that perform separate drainage
ethyl alcohol "and the words" of the refining ", the words" or the
the drainage ".
8. in paragraph 5, the following paragraph 6 is added:
"(6) the production of special equipment carrying out denaturing alcohol distilleries
must be equipped with devices and opencast arranged so as to
non-denatured ethyl alcohol intended for denaturing was stored in containers
Secured Seal Customs Office. ".
9. in section 6 paragraph 2, including footnote # 5) is added:
"(2) in fruit distilleries, agricultural distilleries and production
the entire production facilities ensures the distilleries and gauge the Customs Office ^ 5)
the official seals. In other distilleries, provides the Office of official
seals only connecting pipes from the cooler to the gauges, gauge, and
equipment for collecting the lutrových waters.
5) § 11 (1) 3 of Act No. 13/1993 Coll., the Customs Act, as amended by Act No.
35/1993 Coll., Act No. 117/1997 Coll., Act No. 63/2000 Coll., Act No.
256/2000 Coll., Act No. 265/2001 Coll., Act No. 1/2002 Coll., Act No.
309/2002 Coll. and Act No. 356/2003 Coll. ".
10. In section 6 (1). 3, the words "tax office" shall be replaced by "Customs
the Office ".
11. In paragraph 6 (1). 4 the first sentence, the words "tax office" shall be replaced by
the words "Customs Office" and at the beginning of the second sentence, the words "tax office"
shall be replaced by "Customs Office".
12. in section 6 (1). 5 the second sentence, the words "tax office" shall be replaced by
"the Office" and the numeral "3" is replaced by "4".
13. in section 6 (1). 6, the words "tax office" shall be replaced by "Customs
the Office ".
14. in section 7 (2). 1 (b). (b)), the words "tax office" shall be replaced by
the term "Office".
15. in section 7 (2). 2, the words "tax office" shall be replaced by "Customs
the Office ".
16. in section 7 (2). 3 the first sentence, the words "tax office" shall be replaced by
"The Office" and in the third sentence, the words "tax office" shall be replaced by
"the Office".
17. section 9 reads as follows:
"section 9
Denaturing of alcohol
(1) alcohol, with the exception of ethyl alcohol intended for vinegar making shall be denatured in the
the distillery or in a special distillery. The authorized employee of the Customs Office
must be always present denaturing.
(2) Alcohol destined for vinegar making shall be denatured in a vinegar manufacturer for
the presence of the staff of the Customs Office. The Customs Office shall determine the conditions of this
denaturation.
(3) an operator must be denatured on the distillery or special
the distillery producing a record containing the following information:
and) the type, quantity and strength of the ethyl alcohol used to be denatured,
b) type and quantity of the denaturation of the resource
(c) the record of the State) seals on containers in which uzávěrách is ethyl alcohol
transported.
Denaturation of the record certified by the customs authority.
(4) if it is done the denaturing shall be drawn up in accordance with paragraph 2, a record by
paragraph 3, the operator of octárna and commits it to the Customs Office. ".
18. section 12 of including a footnote No 8), 9) and 12):
"section 12
The marketing of ethyl alcohol into circulation
(1) Alcohol referred to in § 11 (1) 1 (b). a), b), c), (d)) points 11. and 3 and in
(a). (f)) and products containing alcohol, exempt under a special
^ 8) of the Act, may be imported, purchased, removed by ^ 9) on the
contract work only on the basis of the special permit of the customs
the Directorate of the recruitment and use of alcohol tax exempt. This
permission cannot be transferred to another person.
(2) the authorisation referred to in paragraph 1 for the oddly denatured alcohol, which is
denatured with petrol and intended for medical health care facilities and
pharmacy is required only in the cases provided for by the implementing regulation.
(3) legal or natural persons indicating alcohol into free tax
circulation or accepting alcohol referred to in § 11 (1) 1 (b). a), b), c), (d))
points 1 and 3 and in point (a). (f)), unless it is exempt under a special
law, ^ 12) are required to detect the amount of ethyl alcohol, register referred to
into free tax circulation and alcohol enforcement and exhibit shipping and
the acceptance sheet in the manner and under the conditions which it lays down detailed legal
prescription.
8) § 71 para. 1 (b). a), d) and (f)) of Act No. 356/2003 Coll.
9) § 3 (b). I) of Act No. 356/2003 Coll.
12) Act No. 356/2003 Coll. ".
19. in § 13 para. 1 (b). (b)), after the words "alcohol fermentation raw"
the words "and alcohol fermentation refined technical".
20. In § 13 para. 1 at the end of paragraph (d) is replaced by a comma and dot)
the following point (e)), and (f)), which read as follows:
"e) to use for the production of ethyl alcohol denatured ethyl alcohol in General, vol.
soft, refined alcohol fermentation and alcohol fermentation of Superfine-refined
refined Superfine neutral or ethyl alcohol synthetic destilačně
refined,
f) General denaturing of alcohol in truck tankers. ".
21. in article 15, paragraph 2. 1 the words "financial authorities" shall be replaced by "Customs
the authorities ".
22. in article 15, paragraph 2. 1 (b). (b)), the reference to footnote 8)
replaces the reference to the footnote No. 13a), which read as follows:
"13a) § 71 para. 1 (b). and), c), (d)), f) and (g)) of Act No. 356/2003 Coll. ".
23. in article 15, paragraph 2. 2 (a). (b)), the words "tax office" shall be replaced by
"customs".
24. In § 16 para. 1 the introductory sentence, the words "tax office" shall be replaced by
the words "customs".
25. In section 16(1). 2, the words "tax office" shall be replaced by "Customs
the Office ".
26. in section 17(2). 1 the introductory sentence, the words "tax office" shall be replaced by
"The Office".
27. in section 17(2). 1, letter a) is added:
") referred to in section 4, paragraph 4. 8 and 9, § 9 para. 3 or § 10 para. 3, a fine of up to
to the amount of 100 000 Eur, ".
28. in § 17 paragraph 2. 1 (b). (b)), the words "§ 4 paragraph 2. 2, 4 and 5 "are replaced by
the words "§ 4 paragraph 2. 3, 5 and 6 ".
29. in § 17 paragraph 2. 1 (b). (d)), the words "§ 4 paragraph 2. 3 "shall be replaced by ' paragraph 4 (4).
4. "
30. In § 17 paragraph 2. 2 the word "United" is replaced by "the State".
31. in section 17(2). 3, the words "tax office" shall be replaced by "Customs
the Office ".
32. In § 17 paragraph 2. 7, the words "territorial financial authority ^ 5) ' is replaced by
"the Customs Office ^ 5)".
33. In § 17 paragraph 2. 2 footnote 14):
"14) Law No 146/2002 Coll., on the State agricultural and food
inspection. ".
34. § 19 is repealed.
35. In section 20 (2). 2 the words "territorial financial authorities" are replaced by
the words "Customs offices".
36. In § 21 para. 2 (a). I), the words "tax authorities" shall be replaced by
"Customs authorities".
PART THIRTEEN
Amendment of the Act No. 303/1997.
Article. XIV
In Act No. 303/1997 Coll., amending and supplementing Act No. 586/1992
Coll. on the Excise Tax Act, as amended, and amending the law
No 303/1993 Coll., on the abolition of the State tobacco monopoly and of the measures
related, as amended, articles I and II
shall be deleted.
PART OF THE FOURTEENTH
Amendment of the Act No. 129/1999 Coll.
Article. XV
In the law No 129/1999 Coll., amending Act No. 586/1992 Coll., on the
Excise Tax Act, as amended, law No 588/1992
Coll., on value added tax, as amended, law No.
586/1992 Coll., on income taxes, as amended by later regulations, and act
No 61/1997 Coll., on alcohol, are article I deleted.
PART FIFTEEN
Change of law No 22/2000 Sb.
Article. XVI
Law No 22/2000 Coll., amending Act No. 586/1992 Coll., on the
Excise Tax Act, as amended, and certain other
laws, as amended by Act No. 265/2001 Coll., articles I and II are deleted.
PART OF THE SIXTEENTH
Amendment of the Act No. 219/2000 Coll., on the Czech Republic and its assets
in legal relations, as amended
Article. XVII
In section 11 (1) 1 of Act No. 219/2000 Coll., on the property of the Czech Republic and
its representation in legal relations, as amended by Act No. 202/2002 Coll.
subparagraph (c)), including footnotes # 10) and 10a) is inserted:
"(c)) with a sunken or claimed the products which are the subject of consumer
taxes, ^ 10) and with sunken or claimed neznačenými tobacco
products ^ 10a) belongs to the Customs authorities,
10) section 42 of Act No. 356/2003 SB., on excise duties.
10A) § 113 of Act No. 356/2003 Coll. ".
PART SEVENTEEN:
Amendment of the Act No. 241/2000 Coll.
Article. XVIII
In Act No. 241/2000 Coll., on economic measures for crisis States
and amending certain related laws, as amended by Act No. 320/2002
Coll., with part four shall be deleted.
PART EIGHTEEN
Amendment of the Act No. 143/2001 Coll.
Article. XIX
In Act No 141/2001 Coll., amending Act No. 586/1992 Coll., on the
Excise Tax Act, as amended, and certain other
laws, the provisions of articles I, II and III shall be deleted.
PART NINETEEN
Amendment of the Act No. 261/2001 Sb.
Article. XX
In Act No 262/2001 Coll., amending Act No. 586/1992 Coll., on the
Excise Tax Act, as amended, law No 588/1992
Coll., on value added tax, as amended, law No.
17/2000 Coll. and Act No. 22/2000 Coll., articles I, III and IV shall be deleted.
PART TWENTY-
Amendment of the Act No. 493/2001 Sb.
Article. XXI
In Act No. 493/2001 Coll., amending Act No. 4/1993 Coll., on income tax
Road, in wording of later regulations, and Act No. 586/1992 Coll., on the
Excise Tax Act, as amended, part two
repealed.
PART OF THE TWENTY-FIRST
Amendment of the Act No. 320/2002 Coll.
Article. XXII
In Act No. 320/2002 Coll., amending and repealing certain laws in
connection with the termination of the activities of the district offices, the eighth part of the sixties
repealed.
PART TWENTY-TWO
The EFFECTIVENESS of the
Article. XXIII
This Act shall take effect on 1 January 2000. in January 2004, with the exception of part five and
the seventh section of the article. VIII, points 1, 2 and 4, which shall take effect on the date
publication.
Fort Worth Star Telegram in r.
Klaus r.
in the Gross at the r..
1) Decree No. 333/1997 Coll., implementing section 18 (a). a), d), (h)),
I), (j)) and to Act No 110)/1997 Coll. on foodstuffs and tobacco
products and amending and supplementing certain related laws, for
soft drinks and concentrates for the preparation of non-alcoholic drinks,
fruit wines, other wines and Mead, beer, potable alcohol, spirits,
other alcoholic beverages, vinegar and yeast fermentation, as amended
regulations.
