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Amendment Of The Act On Excise Duties

Original Language Title: změna zákona o spotřebních daních

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201/2014 Sb.



LAW



of 10 June 1999. September 2014,



amending the Act No. 353/2003 SB., on the Excise Tax Act, as amended by

amended



Parliament has passed the following Act of the United States:



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 and

legal measures the Senate no 344/2013 Coll., is amended as follows:



1. In section 4, paragraph 4. 1 (b). (c)), § 14 para. 9, article 15, paragraph 2. 15 and in § 15a paragraph 1.

10, the words "and 56a shall be replaced by" to 57 ".



2. the following section is inserted after section 56a, 57, including the title reads as follows:



"§ 57



Tax refund from mineral oils to persons using these oils for

in primary agricultural production



(1) the entitlement to the refund is acquired to the person doing business under the Act

relating to agriculture, which operates in primary agricultural production.

As a condition of entitlement to the refund is that this person has purchased the mineral

the oil referred to in § 45 para. 1 (b). (b)) and § 45 para. 2 (a). (c)), and (j))

the price of containing tax or these oils produced and those purchased or

manufactured mineral oils proven to apply to agricultural

primary production. Entitled to a refund of the tax begins on the day of consumption of these

mineral oils for the intended purpose.



(2) entitlement to the refund referred to in paragraph 1 shall not apply to the one who

She was returned to the tax on mineral oils listed under section 15 or 15a.

Entitled to a refund of the tax also does the person on the day of

tax return in liquidation or bankruptcy.



(3) primary agricultural production, for excise duty purposes, means

crop production including the hop-growing, fruit growing, viticulture,

growing of vegetables, mushrooms, trees, ornamental flowers, medicinal and

aromatic plants on land of their own, or specifying,

Alternatively, on the grounds of managed from another legal reason.



(4) a person who was entitled to a refund in accordance with paragraph 1, for the

the purpose of the taxpayer's position without the obligation to register.



(5) the tax returns of 40% of the tax, which was included in the price

purchased mineral oils referred to in § 45 para. 1 (b). (b)) or in

§ 45 para. 2 (a). (j)), and 57% of the tax, which was included in the price

purchased mineral oils referred to in § 45 para. 2 (a). (c)), the valid

on the date of their entry into free tax circulation.



(6) eligibility for refunds shall be determined



proof of sale) of mineral oils as referred to in paragraph 1 and



(b)) evidence of actual consumption of mineral oils as referred to in paragraph

1.



(7) the right to a refund in the case of a person referred to in paragraph 1

the consumed mineral oil listed in paragraph 1 produced by itself,

shows the internal document instead of the proof of purchase of mineral oils

referred to in paragraph 1.



(8) on the document for the sale of mineral oils as referred to in paragraph 1,

that the seller is obliged to sell, without delay, shall be

given the following information:



and company or business name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number, if assigned, or date of birth of the purchaser,



(c) the quantity of mineral oils) referred to in paragraph 1, in units according to the

§ 47 para. 1, their commercial designation and nomenclature code,



d) rate of excise duty applicable on the date of putting mineral oil

referred to in paragraph 1 into free tax circulation



(e) the total amount of excise duty),



f) release date proof of sale,



(g)) the document number for the sale.



(9) on an internal document referred to in paragraph 7 shall bear the following

requirements:



and company or business name), the registered office or place of residence and tax

the identification number or date of birth of the manufacturer,



(b) the quantity of mineral oils) referred to in paragraph 1, in units according to the

§ 47 para. 1, the commercial designation and nomenclature code,



(c)) rate of excise duty applicable on the date of putting mineral oil

referred to in paragraph 1 into free tax circulation



(d) the total amount of excise duty),



(e) the date of issue of an internal document),



(f) the internal number of the document).



(10) the sales description in accordance with paragraph 8 (b). (c)) or under paragraph 9

(a). (b)) must be indicated in a sufficiently precise a date that will allow

identification of mineral oil referred to in paragraph 1, so that

It was possible to specify clearly what is the tax rate for this product

established.



(11) the right to a refund can be claimed in the tax return for the first time to

25. the day of the month following the month in which entitlement to a refund of tax

originated, but no later than within 2 months from the date on which a claim could be

applied for the first time. If within that period he was not entitled to a refund of tax

applied, eligibility for refunds shall be extinguished, and this time limit cannot be extended

or, you cannot enable the return to the previous state. If the assessment of the

claim for refund of the tax overpayment, vratitelný returns without the application within 30

calendar days from the day following its creation.



(12) additional tax return to increase entitlement to tax refund can be

submitted no later than 2 months from the date on which the right to a refund could

be applied for the last time. If within that period there was no additional tax

returns submitted, eligibility for refunds shall be extinguished and this deadline cannot be

extend or unable to enable the return to the previous state.



(13) the implementing legislation sets out the method for calculating entitlement to a refund of

tax on mineral oils as referred to in paragraph 1, the

primary agricultural producers, the method and conditions for the management of documents and records

in accordance with paragraphs 6 to 9. ".



3. In article 104, paragraph 1 reads:



"(1) the rates of tax are set out as follows:



+------------------------+--------------------------------------------------------------------+

| Text | The tax rate |

+------------------------+----------------------+----------------------+----------------------+

| | Percentage of | The fixed part | Minimum |

+------------------------+----------------------+----------------------+----------------------+

| cigarettes | 27 % | 1.29 €/unit | However, celkemnejméně |

| | | | 2.37 Eur/unit |

+------------------------+----------------------+----------------------+----------------------+

| cigars, cigarillos | | 1.42 Eur/unit | |

+------------------------+----------------------+----------------------+----------------------+

| smoking tobacco | | 1896.00 Eur/kg | |

+------------------------+----------------------+----------------------+----------------------+“.



4. In § 118 paragraph. 11 at the end of the text of subparagraph (a)) the following the word "or".



5. In § 118 paragraph. 11 (b)) shall be deleted.



Subparagraph (c)) shall become point (b)).



6. In article 118, paragraphs 12 to 14 are deleted.



The former paragraph 3 shall become paragraph 12.



7. in paragraph 118, the following new section 118a to 118c, including the headings

shall be added:



"section 118a



Ordering and subscription patches corresponding to the old tax rate



(1) in the case of changing tax rates can be a tobacco label appropriate rate

the tax for the immediately preceding the new tax rate order, stating the

the subscription term at the latest 6 weeks before the date of entry into force of the new

the tax rate.



(2) the label referred to in paragraph 1 of the Tobacco, you can remove the first 2 weeks after

delivery to the designated tax Manager.



(3) a tobacco product with the appropriate rate of tax, tobacco decal

immediately prior to the new tax rate can be set in the free

tax circulation on the territory of the United States, at the latest before the date of

entry into force of the new tax rate.



section 118b



Ordering and subscription patches corresponding to the new tax rate



(1) in the case of changes to the tax rates must be one of the appropriate sticker

the new tax rate ordered at least 6 weeks prior to the first collection.



(2) the label referred to in paragraph 1 of the Tobacco, you can remove the first 6 weeks

before the date of entry into force of the new tax rate.



(3) a tobacco product with a sticker that matches the new tobacco tax rate

can be placed into free tax circulation on the territory of the Czech Republic

from the date of entry into force of the new tax rate.



§ 118c



The sale of the unit packets of cigarettes with tobacco label corresponding to the

the old tax rate



(1) unit of cigarettes intended for direct consumption with the tobacco

a sticker matching other than the new tax rate purchased in order to

resale cannot be from the date of entry into force of the new tax rate

sell.




(2) unit of cigarettes intended for direct consumption with the tobacco

label of the corresponding tax rate immediately before the new rate

tax purchased for resale cannot be sold after the expiration of

the last day of the second calendar month following the month in the

which came into effect the new tax rate.



(3) unit of cigarettes that cannot be referred to in paragraph 1 or 2

sell, is deemed to be a tobacco product marked climbing. ".



8. In article 122, paragraph 9 shall be deleted.



9. in paragraph 122, the following new section 122a, which including the title reads as follows:



"§ 122a



Entitled to a refund of the value of tobacco stamps in case of changes in tax rates

for cigarettes



(1) is entitled to a refund of the value of the label in the case of tobacco, the tobacco

stickers of the corresponding tax rate immediately before the new rate

the tax stuck on the unit packaging of cigarettes intended for direct consumption,

that the customer manufactured, imported or brought from another Member State,

begins on the day of its destruction under official surveillance on the territory of the Czech

States, if



and the value of tobacco stickers) has already been paid, the



(b)) the last day of the second calendar month following the

month in which came into effect the new tax rate, customer



1. Census of these patches,



2. submit an application for the official supervision of the destruction of these tobacco labels

electronically in the format and structure of the published by the tax

manner allowing remote access, and



3. place unit packets of cigarettes intended for direct consumption with the following

tobacco stickers on the space that is protected against misuse and

where are this unit packs stored separately from other

tobacco products and clearly marked,



(c)) is a unit of cigarettes intended for direct consumption with the

tobacco until the day of the destruction of stored sticker referred to in subparagraph (b)) point 3 and



(d)) for such destruction to the last day of the fourth calendar month

following the month in which the new tax rate became effective.



(2) unit of cigarettes intended for direct consumption with the tobacco

label of the corresponding tax rate immediately before the new rate

taxes for which the conditions referred to in paragraph 1, in the last

day of the fourth calendar month after the month in which the acquired

the effectiveness of the new tax rate is not considered as marked climbing tobacco product. ".



10. In paragraph 139, the following paragraph 3 is added:



"(3) the Ministry of agriculture will issue a decree to implement section 57. '.



Article. (II)



Transitional provisions



1. the right to a refund under section 57 of Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act, arises from the consumption of

mineral oils as referred to in § 45 para. 1 (b). (b)), § 45 para. 2 (a).

(c)), and (j)) of Act No. 356/2003 SB., in the version in force from the date of acquisition

the effectiveness of this law, consumed by 1. July 2014.



2. for unit packets of cigarettes intended for direct consumption of tobacco

the relevant tax rates the previous labels tax rate according to the

Act No. 356/2003 SB., in the version in force before the date of entry into force of

This Act, the provisions of section 118c of Act No. 356/2003 SB., as amended by

effective from the date of entry into force of this Act shall not apply.



Article. (III)



The effectiveness of the



This Act shall take effect on the first day of the third calendar month

following the date of its publication, with the exception of the provisions of article. I, points

1, 2 and 10, and article. II, point 1, which will become effective the first day of

calendar month following the date of its publication.



Hamáček in r.



Zeman in r.



Sobotka in r.