Act No. 353/2003 Coll. the Excise Tax

Act No. 353/2003 Coll. the Excise Tax

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(Effective from 1 January 2014 to 31 December 2014)

353/2003 Coll.

ACT

of 26 September 2003

the Excise Tax

as amended by Act No. 479/2003 Coll., Act No. 237/2004 Coll., Act No. 313/2004 Coll., Act No. 558/2004 Coll.

Act No. 693/2004 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. 310/2006 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. 95/2011 Coll., Act No. 221/2011 Coll., Act No. 420 / 2011 Coll.

Act No. 457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2012 Coll., Act No. 407/2012 Coll., Act No. 500/2012 Coll., Act No. 308 / 2013 Sb. and Law No 344/2013 Sb.

 

Parliament passed the Act of the Czech Republic:

 

 

PART ONE

GENERAL PROVISIONS

 

  • 1

Subject Matter

 

(1 ) This Act implements the relevant EU regulations 1 ) and regulates

  1. a) conditions for the taxation of mineral oils, alcohol, beer, wine and intermediate products and tobacco products (hereinafter “selected products”) by excise taxes,
  2. b) the manner of marking and sale of tobacco products and the marking of certain mineral oils.

(2) consumption taxes are

  1. a) the tax on mineral oils,
  2. b) the tax on alcohol,
  3. c) the tax on beer
  4. d) the tax on wine and intermediate products and
  5. e) the tax on tobacco products

(3) tax administration exercised by the customs authorities.

 

  • 2

The Tax

 

(1) For purposes of this Act:

  1. a) tax territory of the Czech Republic Czech Republic,

b ) the tax territory of the European Union established by Council Directive on the general arrangements for excise duty 1a )

  1. c) Member State: the European Union

d ) other Member States Member States except the Czech Republic ,

e ) the third country outside the tax countries within the European Union ,

f ) the third territory referred to in paragraphs 3 and 4

( 2) For the purposes of this Act

  1. a) the Principality of Monaco considers the territory of the French Republic ,

b ) Jungholz and Mittelberg ( KleinesWalsertal ) considers the territory of the Federal Republic of Germany ,

c ) the Isle of Man considers the United Kingdom of Great Britain and Northern Ireland

d ) the San Marina considered as a territory of the Italian Republic

e ) sovereign territory of the United Kingdom Akrotiri and Dhekelia deemed territory of Cyprus.

(3) For a third country for the purposes of this Act, the territories for whose external relations a Member State is responsible, the Canary Islands, French overseas departments, the Aland Islands and the Channel Islands.

(4) For a third country for the purposes of this Act also the island of Heligoland, the territory of Buesingen, Ceuta, Melilla, Livigno, Campione d’Italia and the Italian waters of Lake Lugano.

(5 ) The requirements laid down by the customs legislation of the European Union to enter selected goods into the customs territory of the European Community shall apply mutatis mutandis to the input of selected goods into the customs territory of the European Community of the territory mentioned in paragraph 3

( 6) The requirements laid down by the customs legislation of the European Union for the output selected from the customs territory of the European Community shall apply mutatis mutandis to the output of selected goods from the customs territory of the European Community, to the territories referred to in paragraph 3

 

  • 3

Definition of Terms

 

For the purposes of this Act:

  1. a) Repealed § 142,

b ) import of input tax on selected products in the European Union , provided that such products are not selected when entering the tax within the European Union placed under a suspensive procedure , and also the release of these selected products under a duty suspension

  1. c) the mode of suspension of any special arrangements provided for in Council Regulation establishing the Community Customs Code, related to the customs supervision which are subject to the selected products that are not goods of the European Community 3b), into the customs territory of the European Community , temporary storage, free zones or free warehouses, as well as any of the procedures referred to in Council Regulation establishing the Community Customs Code 3c)

d ) the export of the release of selected products into the export 4 ) or outward processing 5 ) and the output from the tax territory of the European Union ,

  1. e) the suspension of tax deferral obligation to admit, assess and pay tax to the date of commissioning selected products, covered by a suspension from duty free tax circulation,
  2. f) exemption commissioning selected products into free tax circulation without an obligation arises to admit, assess and pay tax
  3. g) tax warehouse space spatially bounded territory of the Czech Republic, where the tax warehouse operator under the conditions stipulated by this law selected products produced, processed, stored, received or sent, unless the law provides otherwise (§ 59, 78, 89 and 99) , the boundaries of such areas shall not be interrupted except where this place through a public communication; tax administrator may determine that certain objects and surfaces that are not part of the place,
  4. h) the operator of a tax warehouse legal or natural person who has been granted a license to operate a tax warehouse, the operator of a tax warehouse by the taxpayer,
  5. i) is eligible for legal or natural person who is not a tax warehouse in the place where in the course of business with the permission once or repeatedly receives selected products under exemption transported from another Member State; authorized recipient not selected products under conditional exemption stored or sent , the recipient is authorized by the taxpayer ,
  6. j) user-selected products exempt from tax (hereinafter referred to as “User”) a legal or natural person who received and used or sold in accordance with § 53 of the next user, selected products exempt from tax; users have the status of taxpayers without any obligation to register
  7. a) authorized by the sender legal or natural person who transports the selected products under an exemption from a tax point of import into the warehouse to the beneficiary in another Member State, the point of export in another Member State or a recipient in another Member State in accordance with Council Directive on general arrangements for excise duty 6a), this person must be in the tax territory of the Czech Republic, the operator of a tax warehouse under § 3. h)
  8. l) being put into free tax circulation

1) each, and the illegal removal of selected products under an exemption

2) each, and the illegal manufacture of selected products outside a conditional exemption

3) each, as well as illegal imports of selected products outside a conditional exemption

4) any storage or transport of selected products for which it is proven that the products are taxed, or if not the way they are legally tax-free acquisition,

  1. m) the amount of tax liability attributable to tax manufactured or imported selected products for which there is an obligation to declare and pay tax according to § 9; on selected products exempt from tax with a tax liability means the amount of tax for which the obligation to declare and pay tax if these selected products were exempt from tax,

n ) NACE classification of economic activities referred to in the Regulation of the European Parliament and Council Regulation ( EC ) No 1893/2006 of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation ( EEC ) No 3037 /90 as well as certain EC Regulations on specific statistical domains , as amended,

  1. a) nomenclature code numerical designation of selected products referred to in Council Regulation on the tariff and statistical nomenclature and the Common Customs Tariff, 8) as in force on 1 January 2002
  2. p) resident permanent address citizen of the Czech Republic or the address of the place of residence of foreigners in the case that the person has no place of residence in the Czech Republic is obliged to notify the tax administrator address for service,
  3. q) the number of the selected product in units other than the quantity of the selected product, expressed in units of measurement 9) referred to in § 47, 69, 84 or 95 and measured way under a special legal regulation 10)
  4. r) pilot project of technological development of more environmentally favorable fuel mixture based on the alcohol fermentation of denatured anhydrous oddly satisfying sustainability criteria for biofuels under the Clean Air Act (hereinafter referred to as “sustainability criteria for biofuels”) project or technological development of more environmentally friendly fuels produced from biomass or non-food parts of biowaste and biofuels fulfilling the sustainability criteria, these projects must be approved by the Ministry of Environment and Ministry of Finance,
  5. s) unforeseeable loss or deterioration such deterioration, the total destruction or irretrievable loss of selected products , as a result demonstrably unpredictable and unavoidable events can not be selected products subject to tax under this Act,

t ) production process in which

1) the selected product arises

2) of the selected product, which is subject to tax, there will be selected a product that is otherwise subject to tax, except the activities pursuant to § 45 paragraph 12,

3) of mineral oil, which is listed under one nomenclature code, there will be mineral oil, which is listed under a different nomenclature code, except the activities pursuant to § 45 paragraph 12,

  1. u) together household community of individuals who are permanently living together and sharing expenses for their needs .

 

  • 4

The taxpayer

 

(1) the payer is a legal or natural person

  1. a) which is a tax warehouse operator, authorized recipient, sender, or authorized by the manufacturer, which was obliged to declare and pay tax in bringing the selected products into free tax circulation (§ 9 paragraph 1), or in connection with the loss or degradation of selected products transported under an exemption [§ 9, paragraph 3, point. a)],
  2. b) has the obligation to declare and pay tax

1) import (§ 9, paragraph 2);

2) when using selected products exempt from tax for purposes other than those to which the exemption applies [§ 9, paragraph 3, point. b)],

3) where the use of selected products, which have been refunded for purposes other than those to which the refund applies [§ 9, paragraph 3, point. c)],

4) in case of loss or degradation of selected products [§ 9, paragraph 3, point. d)],

  1. c) claiming a refund, unless this Act stipulates otherwise (§ 15, 15a, 55 and 56a)
  2. d) providing security tax on transport of selected products under an exemption, in which violation of the [§ 9, paragraph 3, point. f) and § 28]; for tax jointly and severally responsible, legal or natural person who is in breach of the scheme involved if she was aware of this violation, or may be reasonably assumed that it had to be aware of,
  3. e) has the obligation to declare and pay tax on receipt of selected products placed in free tax circulation in another Member State for commercial purposes or intended for the tasks of a public body or the completion of transport of selected products for business purposes [§ 9, paragraph 3, point. g)],
  4. f) that stores or transports selected products without proof that it is selected products for personal consumption, or put into free tax circulation selected products without proof that it is the selected products, or if it proves how they acquire legitimately without taxes, the tax jointly and severally responsible, legal or natural person who is in that storage or transportation involved,

g ) that was required to declare and pay tax on the disposal of property rights to untaxed selected products and the like ( § 9, paragraph 4 ) , or

  1. h) which is a tax representative for the sending of selected products from another Member State, the tax territory of the Czech Republic [§ 9, paragraph 3, point. i) and § 33 paragraph 3], if the legal or natural person referred to in § 33 paragraph 2 does not appoint a tax representative or a tax representative fulfills the obligations of § 33, paragraph 6, the taxpayer becomes the recipient (§ 33 paragraph 1 ).

(2) A person other than those referred to in paragraph 1, point. b) points 1 and 3 and point. f) and § 14 paragraph 2 and 3 is required to register as a taxpayer before the date of the first obligation to declare and pay tax. A person making a claim for refund is required to register no later than when you first claim the refund, if not already registered as a tax payer. A taxpayer is required to register separately for each tax.

(3) In case that the selected products into free tax circulation shall be jointly and severally liable for tax in addition to the taxpayer referred to in paragraph 1 point. a) the legal or natural person on whose behalf the selected products into free tax circulation. In the event that the disclosure of selected products for free circulation tax is unjustified, is responsible for tax jointly and severally liable for the legal or natural person who is illegally in this release for free circulation of tax involved.

(4) In the case of import shall be jointly and severally liable for tax in addition to the taxpayer referred to in paragraph 1 point. b) 1, also a legal or natural person on whose behalf the selected products were imported. In the case of imports of selected products was unauthorized, is responsible for tax jointly and severally liable for the legal or natural person who is involved in this importation.

(5) For purposes of paragraph 1 point. f), the number of selected products for personal consumption is deemed amount that does not exceed

  1. a) mineral oils, except liquefied petroleum gases transported in pressure vessels weighing up to 40 kg load, including the amount carried in the standard tanks (§ 63 paragraph 2) increased by 20 l
  2. b) liquefied petroleum gases in pressure containers weighing up to 40 kg load including 5 pressure vessels,
  3. c) spirits under the directly applicable EU regulations governing the definition and description of spirits 10 l of final products,
  4. d) 110 l of beer,
  5. e) intermediate 20 l,
  6. f) 90 l of wine, of which 60 l of sparkling wines,
  7. g) 800 pieces of cigarettes,
  8. h) cigarillos or cigars weighing not more than 3 g / piece 400 pieces,
  9. i) the other 200 pieces of cigars,
  10. j) smoking tobacco 1 kg.

(6) To assess whether the case pursuant to paragraph 1. f) is selected products for personal consumption or for business purposes, the provisions of paragraph 5 At the same time used for the purpose of § 32, paragraph 2, 4 and 5 accordingly.

 

  • 5

Proof of taxation of selected products

 

(1) The tax territory of the Czech Republic demonstrates taxation of the products placed in free tax circulation tax receipt or proof of sale or proof of transport of selected products for free tax circulation already mentioned, unless this Act stipulates otherwise (§ 6). Taxation of selected products for free circulation to the aforementioned tax shall be proved only if it is not about individual products for personal consumption (§ 4, paragraph 6, § 32, paragraph 2, 4 and 5).

(2) The tax certificate pursuant to paragraph 1, the payer is obliged to commissioning selected products into free tax circulation without delay, issue the transferee, or person for the transferee or purchaser pursuant to paragraph 1 products become temporarily must include the following information:

  1. a) business name or name , address and tax identification number of the payer ,

b ) business name or name , registered office or place of residence and tax identification number, if assigned , the transferee

  1. c) the quantities of selected products put into free tax circulation, where the obligation to declare and pay tax, and their name or commercial designation,
  2. d) Total amount of excise duty,
  3. e) the date of issue of invoice,
  4. f) the invoice number.

(3) The sales referred to in paragraph 1, which the seller is obliged to sell selected products immediately issued, shall contain the following information:

  1. a) business name or name , address and tax identification number of the seller,

b ) business name or name , registered office or place of residence and tax identification number, if assigned , the buyer ,

  1. c) the quantity sold of selected products put into free tax circulation, where the obligation to declare and pay tax, and their name or commercial designation,
  2. d) Total amount of excise duty,
  3. e) the date of issue of the sale,
  4. f) number of the sales.

(4) Proof of transportation pursuant to paragraph 1 exhibits a legal or natural person who has been selected products placed in free tax circulation issues for transport, which are the conditions under which it is an obligation to issue an invoice in accordance with paragraph 2 or proof of sale under paragraph 3 Transport Document must include the following:

  1. a) business name or name , registered office or place of residence and tax identification number, if assigned , the sender
  2. b) the address of the destination, and if that is not possible, other data identifying the location of the place of destination,
  3. c) the quantity transported selected products placed in free tax circulation in which the obligation to declare and pay tax, and their name or commercial designation,
  4. d) Total amount of excise duty,
  5. e) the date of issue of the transport
  6. f) the number of documents relating to transport.

(5) The taxation on imports of selected products is demonstrated by the release of selected products for free circulation or placed under the inward processing procedure, drawback system or other decision, the tax on tax assessment.

(6) Selected products put into free circulation tax can be conveyed only with a tax document with proof of purchase with proof of traffic or a decision under paragraph 5

(7) Selected products placed in free tax circulation in another Member State, which are sent to a natural or legal person established or resident in the tax territory of the Czech Republic (§ 33), engaged in business or did not pursue any independent economic activity, may be transported only with document certifying that these products have been taxed in the Member State from which they were sent.

 

  • 6

Proof of legal acquisition of selected products exempt

from tax

 

(1) Authorized the acquisition of selected products exempt from tax shows a special permit pursuant to § 13 of this Act, if issued, and a certificate of exemption from tax of selected products. This provision does not apply to natural or legal persons referred to in § 53 paragraph 9 and 10

(2) Proof of exemption pursuant to paragraph 1, which is a payer or user shall immediately issue a release on selected products exempt from tax, shall include the following:

  1. a) business name or name , address and tax identification number, if assigned , sending the payer or the user

b ) business name or name , registered office or place of residence and tax identification number, if assigned , the receiving user

  1. c) the quantities of selected products exempt from tax in respect of which the excise duty and their name or commercial designation,
  2. d) a statement that the price of selected products is not included tax
  3. e) place of departure;
  4. f) the place of acceptance,
  5. g) the date of issue of the exemption
  6. h) number of proof of exemption.

(3) Authorized the acquisition of selected imported products exempt from tax shall be demonstrated special permission according to § 13, if it was a duty to expose, while the decision on the release of selected products for free circulation or placed under the inward processing procedure, drawback system administrator or other decision Tax on tax assessment.

(4) Selected products exempt from tax may be transported only with proof of exemption, unless this Act stipulates otherwise (§ 50).

 

  • 7

Subject to tax

 

The subject of taxes are products of the fiscal territory of the European Union made ​​or the tax territory of the European Union or imported.

 

  • 8

The emergence of the tax liability

 

The tax obligation arises from the production of selected products in the fiscal territory of the European Union or import tax on selected products in the European Union.

 

  • 9

The emergence of the obligation to declare and pay tax

 

(1) tax obligation within the deadline to declare and pay incurred at commissioning selected products into free tax circulation in the tax territory of the Czech Republic. This does not apply to waste oils referred to in § 45 paragraph 1, point d).

(2) When imports of selected products, the obligation to declare and pay tax on a customs debt, if the selected products have been placed under an exemption. Subject to the selected products duty, shall, for the purposes of this Act, a customs debt is incurred, if the other conditions for its formation, which provides special legislation. 13) When imports of selected products that have been placed under an exemption will be obliged to declare and pay tax under paragraph 1

(3) The obligation to declare and pay tax arises also

  1. a) for selected products transported under an exemption from the moment of their loss or destruction , except for unforeseen loss or impairment
  2. b) for selected products exempt from tax at the time of their use for purposes other than those to which the exemption applies
  3. c) for selected products, which have been refunded, the moment of their use for purposes other than those to which the refund relates,

d ) the date of settlement of the loss or destruction of selected products , but not later than one month after discovery of the loss or destruction of , except for unforeseen losses or depreciation , impairment losses and do not include the losses and depreciation of technically justified actual production losses and losses during storage,

  1. e) the date of the selected products on their sale or payers listed in § 4, paragraph 1 point. f) or when the payer selected products for some time held, or that it holds, all the day, which occurred before
  2. f) upon the violation under an exemption during the transport of selected products in this mode (§ 28),
  3. g) the date of adoption of the selected products that have been put into free tax circulation in another Member State and which are intended for business purposes in the tax territory of the Czech Republic or for the tasks of a public entity in the tax territory of the Czech Republic or the date of termination services in the tax territory of the Czech Republic if these products were accepted by the payer indicated in § 4, paragraph 1 point. e) in another Member State and are transported to the tax territory of the Czech Republic
  4. h) the date of termination or withdrawal of authorization to operate a tax warehouse or special permit for receiving and using selected products exempt from tax, it does not apply to selected products that can be used without special permission according to § 13 paragraph 21 or the products selected for special authorization which has expired pursuant to § 13 paragraph 22 letter. d) that are on special permit termination placed under an exemption
  5. i) the date of adoption of the selected products placed in free tax circulation in another Member State, which were sent to a legal or natural person engaged in business or did not pursue any independent economic activity, the tax territory of the Czech Republic (§ 33), or
  6. j) on the use of selected products for own consumption.

(4 ) The obligation to declare and pay tax arises also its expiry date or leasing the business establishment or part of forming a separate organizational unit to which the untaxed selected products located outside the conditional exemption.

 

  • 10

Rates and tax calculation

 

The tax is calculated by multiplying the tax base and the tax rate specified for the selected product .

 

  • 11

Exemption

 

(1) shall be exempt from tax selected products

  1. a) imported unless they are exempt occasional import of goods in personal luggage of passengers, crew or passengers of fuel under the law governing value added tax 31a), or relief, with the exception of selected products for export to go back to the tax territory of the Czech Republic and are released into free circulation,
  2. b) The purchased without tax for the state of emergency and war, if it directs the government under § 137,
  3. c) repealed § 142,

d ) imported or transported from the territory of another Member State to tax the Czech Republic for the armed forces of states which are members of the North Atlantic Treaty Organization , with the exception of the Armed Forces of the Czech Republic for the use of these products by the armed forces or the civilian staff accompanying them or for supplying their messes or canteens , these products can be transported from another Member State or of the place of importation to tax in the Czech Republic only with a certificate of exemption from excise duty , done by the model and the manner set out in the relevant EU legislation, 17a)

e ) transported from the territory of another Member State, the persons referred to in § 15 paragraph 1 the following products may be transported from another Member State only with documents pursuant to § 27 or 27c , as a certificate of exemption from excise duty , done by the model and the manner set forth in the applicable regulation the European Union. 17 )

  1. f) imported from third countries if they are selected products within the limits and under conditions set by international treaties with these countries exempt from value added
  2. g) imported by international organizations or their members, if these selected products within the limits and under conditions set by international conventions establishing the organizations or agreements headquarters are exempt from value added tax.

(2) If legal or natural person is taxed selected products purchased and used them for purposes covered by the exemption will be regarded for the purposes of this Act to such other products as if they were purchased at prices without taxes.

(3) for receiving and using selected products exempt from tax under paragraph 1 shall not require a special permit for receiving and using selected products exempt from tax (§ 13).

 

  • 12

Claims for exemption

 

(1) The right to an exemption from taxation of the product selected, including reference to the relevant provisions of this Act, under which the claim is applied, the user must apply in writing to the payer or by the user, and in any case before their release, otherwise entitled to issue tax-free selected products arise. This does not affect users referred to in § 53 paragraph 9 and 10

(2) If the imports of selected products, claiming an exemption from taxation of the product selected user, which must be also declarant, at a customs declaration, which suggests release of selected products for free circulation or inward contact the drawback system. If an obligation to make a declaration in writing, the following shall be entitled to the exemption in writing.

(3) The right to release the selected product at prices excluding tax user furnished by special permission from the adoption and use of selected products exempt from tax, which was issued in accordance with § 13, unless this Act stipulates otherwise (§ 11, paragraph 3, § 32, § 53 paragraph 4 to 11, § 73, paragraph 2, § 87, § 98, 105a), fails to do so, it is considered that the claim for exemption selected products from the tax has not been applied.

(4) If this Act as a condition of selected products for the price without taxes to special authorization for receiving and using selected products exempt from tax, the payer or the user is authorized to provide the selected product only user that such a special permit for inspection.

(5) The user is required to immediately place the selected product is received tax-free in a place that is specified in the special permit.

 

  • 13

Special permit for receiving and using selected

products exempt from tax

 

(1) Except as provided in § 11, paragraph 3, § 32, § 53, paragraph 4-11, § 73, paragraph 2, § 87, § 98 and 105a of the selected products can receive and use only by special permission of the adoption and use of selected products exempt from tax (hereinafter referred to as “special license”) issued by the tax authorities, on the basis of a proposal.

(2) The application for a special permit must contain the following particulars:

  1. a) business name or name , registered office or place of residence and tax identification number or date of birth of the petitioner ,
  2. b) a description of the storage place selected products exempt from tax and description of their security against unauthorized use
  3. c) the name or trade description of selected products
  4. d) the purpose and expected use of annual consumption of selected products

e ) the name or business name , address and tax identification number of the supplier , and place of issue of selected products

  1. f) the petitioner’s affidavit, that the conditions stipulated by special legislation to protect life and health and the environment,
  2. g) repealed § 142,
  3. h) the expected origin of the received selected products that come from the Czech Republic, member states or third countries, and place of departure;
  4. i) evidence of whether and to what extent the applicant is in arrears in the Czech Republic recorded the customs or tax authorities or underpayment of premiums and penalties for public health insurance or the premiums and penalties for social security and employment policy, which may not be the date of submission of the proposal are more than 30 calendar days
  5. j) the petitioner’s affidavit that he was fined for serious or repeated offenses against customs or tax regulations, if the applicant is a natural person, or whether the petitioner’s statutory bodies or members of statutory authorities has been fined for serious or repeated offenses against customs or tax regulations, if the applicant is a legal entity
  6. k) registration number of the user, if the tax has already been assigned to the applicant.

(3) Name of the selected product pursuant to paragraph 2. c) must be sufficiently specific term, which permits identification of the selected product to be able to clearly identify what is the tax rate for this product had not been freed.

(4) The tax will require a special legal regulation 19) an extract from the Criminal Register of the petitioner, and where the petitioner legal person, it shall also extracts from the Criminal Records relating to the statutory body or members of statutory bodies. Application for an extract from the Criminal Register and extract from the Criminal Register shall be transmitted in electronic form, in a manner allowing remote access.

(5) If the petitioner’s statutory body or a member of the statutory body the natural person who is not a citizen of the Czech Republic, the petitioner attaches to the proposal under paragraph 2 documents relevant extracts from criminal records issued by the State of which that person is a citizen and and the state in which the last 3 years resided continuously for more than 3 months. This applies mutatis mutandis in the case of citizens of the Czech Republic, which in the last 3 years resided continuously for more than three months abroad. Holdup If foreign individual at the time of the first sentence in the Czech Republic, require a tax statement from the Criminal Records pursuant to paragraph 4

(6) The tax administrator shall decide on issuing a special permit only the applicant who is not in liquidation or insolvency proceedings pursuant to a special legal regulation 20). If the petitioner arrears of taxes or duties or arrears in payments and penalties for public health insurance or payments and penalties for social security and contribution to the state employment policy, the tax shall issue a permit only if provided payment of arrears . Otherwise, reject the proposal.

(7) A material breach of customs or tax regulations for the purposes of this Act is a violation for which they were fined for late payment interest or penalty in the amount of CZK 250 000 and higher; repeated violation of customs or tax legislation is a violation that occurred more than five times during the 2 years preceding the date of the proposal.

(8) The applicant is obliged to challenge the tax to state and substantiate other data needed for tax administration.

(9) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also identify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside.

(10) The tax administrator of the special permit shall state facts pursuant to paragraph 2. a), b), c), d), e) and h).

(11) The customs office in the special permit may establish other conditions for securing selected products or impose measures to prevent their unauthorized use.

(12) The tax administrator shall decide on the application for a special permit within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend closest senior tax. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(13) The decision to issue a special permit shall prepare a tax in three copies, one of which is determined by the user, the other suppliers of selected products and third tax administration contractors selected products.

(14) The tax administrator in connection with the publication of the first special permission grants the user registration number and issue a certificate of registration.

(15) The decision of the special permit provides for the tax period of its validity, which begins on the date of the decision. Special permits are valid until at least the end of the calendar year in which they took a decision to grant legal power, and until the end of the third calendar year after the year in which the decision to award is issued, unless this Act stipulates otherwise (§ 73)

(16) Decision on application for a special permit suits to justify.

(17) for a new special permit, the user must apply no later than three calendar months before the end of the period of the previous special permission if it intends to continuously receive selected products exempt from tax.

(18) The user is obliged to notify the tax authorities of any change of data pursuant to paragraph 2. a) or b) within 5 calendar days from the date of its creation and change of data pursuant to paragraph 2. c), d), e) and h), the user must know in advance.

(19) If a change

  1. a) the registered office or place of residence,
  2. b) Estimates of annual consumption of selected products
  3. c) the registered office or place of residence selected vendor products or
  4. d) place of publication of selected products

tax administrator shall issue a decision to amend the original special permit.

(20) If there is a change in facts and other information included in the special permit, the tax authority decides to issue a new special permit and special permit withdrawal of the previous one. The termination of the original special permit expiry of the period for which it was issued, in the event of a decision to issue a new special license tax administrator decides to withdraw the original special permit.

(21) Where a special permit has expired the end of the period for which it was issued and the user did not ask for a new special permit under paragraph 17 and if the user has stored the selected products based on the defunct special permission, may use them even after the termination of this request until stocks are exhausted, provided that

  1. a) carry out in the presence of officials of the tax administration within 5 calendar days after the special permit has expired, accounting uvedených selected products and the results notified by the next working day of the tax administration of the place in which these selected products exempt from tax under the defunct special permit located,
  2. b) of the selected products will be used only for purposes and under conditions that were included in the defunct special permit under which the user has been removed.

(22) A special permit shall expire

  1. a) expiration of the period for which it was issued
  2. b) dissolution of the legal person, if the user is a legal entity

c ) the death of the user or the legal force of a court judgment for a declaration of users for the dead ,

  1. d) the date on which the spatially bounded space [§ 3. g)], which are located in selected products exempt from tax under a special permit has become final decision on the permit to operate a tax warehouse under § 20,
  2. e) the entry into force date of the court for a declaration of bankruptcy by or
  3. f) dissolution of a trade license. 21)

(23) The tax administrator shall withdraw specific authorization if

  1. a) the selected product has been used for purposes other than those listed in the special permit, and the user of this selected product failed to pay tax
  2. b) the user meets the conditions set by special permit or seriously violates the obligation to keep records accurate, complete, conclusive, intelligible, clear and in a manner that ensures sustainability accounting records in relation to the facts arising from the permit or to maintain records under this Act (§ 40);
  3. c) the reasons ceased to exist or have changed the conditions on the basis of special permits issued, and the user has not asked for his change
  4. d) for 12 months from the date of receipt of the decision to issue a special permit was made the purchase of selected products exempt from tax under this special permit, or
  5. e) the user requests it.

(24) If the special permission or when special permission is withdrawn, the user performs in the presence of officials of the tax administration, within 5 calendar days of inventory of stocks of selected products and by the next working day after the inventory submit tax returns and pay tax, if this is not the case under paragraph 21 In the event of the termination of a special permit pursuant to paragraph 22 a. c) within the same period inventory person authorized to continue to trade under the Trade Act, unless the inventory within the prescribed period by the person authorized to continue to trade under the Trade Act made, shall be performed by the tax administrator. Inventory need not be performed if the expired special permit expiry of the period for which it was issued, or if it has been revoked pursuant to paragraph 20, if the same person for these reasons a new special permit.

 

  • 14

Recovery of tax payers

 

(1) For taxed selected products placed in free tax circulation, taxpayers entitled to a refund on

  1. a) their release into the export or outward processing arrangements , if he proves payer output of selected products from tax in the European Union ,
  2. b) their re-entry into the conditional exemption, tax may be refunded only tax warehouse operator, which is put into free tax circulation and which were selected products returned as uncollected by the purchaser or settlement of claims because of defects in selected products; tax may be returned only if the tax warehouse operator a fee for these selected products did not receive this payment if the buyer returned.

(2) Taxpayers that transports the selected products placed in free tax circulation in the tax territory of the Czech Republic to another Member State for commercial purposes or for carrying out the tasks of public entity is entitled to reimbursement under the conditions that

  1. a) before sending the selected products tax reports that claim the refund, with this announcement provides evidence that the tax on selected products, which will be transported to another Member State, the territory of the Czech Republic paid
  2. b) the products are shipped with a simplified accompanying document (§ 30);
  3. c) submit the returned copy of the simplified accompanying document stamped by the recipient
  4. d) furnish proof of

1) payment of taxes in the Member State of destination,

2 ) payment of tax in the Member State in which loss during transport or in which the loss was detected during transport except for unforeseen loss or destruction of , or

3) the fact that the selected product is not in a Member State of destination is subject to tax or is exempt, by the competent authorities of the Member State of destination,

  1. e) For taxed selected products subject to marking under this Act and were put into free tax circulation in the tax territory of the Czech Republic shall present a certificate from the tax authorities of another Member State, the markings under this Act has been destroyed or removed.

Claim for refund shall become final fulfillment of the conditions of any conditions referred to in subparagraphs a) to e).

( 3 ) Taxpayers who submit proof that the tax has been paid to other products on the tax territory of the Czech Republic and these products were sent to an individual in another Member State ( § 33) , and proof that the tax was selected products awarded in that other Member State is entitled to the refund date of submission of such documents. In case of loss during shipment except for unforeseen loss or destruction shall be entitled to a refund also documented proof that the tax was paid in the Member State in which the loss occurred or in which the loss was discovered.

(4 ) U taxed selected products put into free circulation tax arises authorized recipients or manufacturers , who are not tax warehouse where products of their own , are entitled to a refund if an unforeseen loss or impairment.

(5) The right to a refund of tax payer may apply in the tax return (§ 18).

(6) The right to a refund of tax payer may apply to the amount actually paid taxes calculated at the rate applicable on the date of importation or at the date of placing selected product into free tax circulation.

(7) exceeds the amount in the taxable period of entitlement to refund the amount of tax liability, the procedure for settlement of the difference between these amounts similar to the settlement of a tax overpayment.

(8) does not apply if the taxpayer is entitled to a tax refund will be regarded in the further introduction of selected products for free circulation tax on these products as if this claim is made and granted.

(9) Claims for refund are also governed by § 28 paragraph 10 of this Act for violations of conditional exemption during transport, § 54 and 56a for cases involving refund of mineral oils and § 78 paragraph 6 for cases involving refund of alcohol.

(10) The provisions of paragraphs 1 to 3 shall not apply to persons who have been returned to duty on selected products under § 15 or 15, if that person these selected products exported or shipped, or sent to another Member State.

 

  • 15

Refund to persons enjoying privileges and immunities

 

(1) For purposes of this Act, a person enjoying privileges and immunities under contracts that are part of the Czech legal order, 22) (hereinafter “person enjoying privileges and immunities”) means:

  1. a) diplomatic missions and consular office, except for consular offices headed by honorary consular officers (hereinafter referred to as “consular post”) accredited to the Czech Republic as the bodies of foreign states,
  2. b) a special mission
  3. c) the offices of international organizations,

d ) the authorities of the European Union ,

  1. e) a member of a diplomatic mission or 23) consulate 24) based on the tax territory of the Czech Republic, with the exception of a member of the service staff and private servants who are accredited in the Czech Republic and not resident in the tax territory of the Czech Republic,
  2. f) an official international organization prosecutor, who is not resident in the tax territory of the Czech Republic and no citizen of the Czech Republic, if it is permanently assigned to the exercise of their official functions in the tax territory of the Czech Republic, a citizen of a foreign state who is a member of the special missions accredited for the Czech Republic and who is not resident in the tax territory of the Czech Republic,

g ) a family member of the person referred to in subparagraph e ) or f ) , provided that they live together in a private household in the tax territory of the Czech Republic reached the age of 15 years is not a citizen of the Czech Republic and is registered with the Ministry of Foreign Affairs.

(2) tax paid with returns

  1. a) a person referred to in paragraph 1 point . a) , which is based on the tax territory of the Czech Republic , and its member referred to in paragraph 1 point . e ) , including members of his family pursuant to paragraph 1 . g ) based on the principle of reciprocity , maximum extent to which the tax refund Czech person enjoying privileges and immunities in foreign country

b ) a person referred to in paragraph 1 point . a) , which is based on the tax territory of the Czech Republic , but the sending State does not tax as part of the price of goods and services , up to a maximum amount of 2,000,000 CZK per calendar year , a member of a diplomatic mission or consular office referred to in paragraph 1 point . e ) up to a maximum amount of CZK 100,000 per calendar year and members of his family pursuant to paragraph 1 . g ) up to 50 000 CZK per calendar year

  1. c) the person referred to in paragraph 1 letter. a), which is accredited by the Czech Republic, but is located outside the tax territory of the Czech Republic, the maximum amount of CZK 250 000 per calendar year
  2. d) the person referred to in paragraph 1 letter. e) which is accredited by the Czech Republic, but has a residence outside the tax territory of the Czech Republic, the maximum amount of CZK 10 000 per calendar year
  3. e) the person referred to in paragraph 1 letter. b) and c) up to CZK 500 000 per calendar year if an international treaty promulgated in the Collection of International Treaties provide otherwise,
  4. f) the person referred to in paragraph 1 letter. d) no restrictions

g ) a person referred to in paragraph 1 point . f ) , including members of her family under paragraph 1 . g ) to a maximum of CZK 100,000 per calendar year , unless an international treaty promulgated in the Collection of International Treaties provide otherwise.

(3) The limit for the refund provided for in paragraph 2 above includes any tax on selected products exempt from tax under § 11 paragraph 1 point. a) or e) brought from another Member State or imported by persons enjoying privileges and immunities exercising a right of refund in the same period, in which the claim relates.

(4) Ministry of Foreign Affairs confirms compliance with the principle of mutuality pursuant to paragraph 2. a) both in terms of persons to which reciprocity applies for the refund, and for the kind and range of values ​​of selected products in the annex to the completed tax return, which is an integral part of the tax return.

(5) The possibility of a claim for refund of taxes paid there is a person enjoying privileges and immunities under paragraph 1 earlier in the taxable period in which the purchase of selected products at prices including excise duty. Entitled to a refund to that person expires on the 31st January of the calendar year following the calendar year in which the purchase of selected products, it does not apply to persons enjoying privileges and immunities referred to in paragraph 1 point. d). A person enjoying privileges and immunities referred to in paragraph 1 point. a) to d) is entitled to a refund of taxes on selected products purchased solely for the purpose of the function of these persons. A person enjoying privileges and immunities referred to in paragraph 1 point. e) to g) are entitled to a refund of taxes on selected products purchased exclusively for their own use and consumption.

(6) A person enjoying privileges and immunities referred to in paragraph 2. a) returns tax paid in the prices of selected products, if the price for these selected products, including taxes paid by the seller in a single calendar day listed on a single document on sale pursuant to paragraph 8 corresponds to the principle of reciprocity. Other persons enjoying privileges and immunities referred to in paragraph 1 shall return the tax paid in the prices of selected products, if the price for these selected products, including taxes paid by the seller in a single calendar day listed on a single document on sale pursuant to paragraph 8 is greater than 4 000 CZK. This restriction does not apply to the purchase of mineral oil for propulsion or for production of heat.

(7) The right to reimbursement is demonstrated by a tax receipt or certificate of sale under § 5, unless this Act provides otherwise.

(8) If the purchased quantities of specific products is greater than the amount specified in § 4, paragraph 2, sales of selected products, which is to request the Seller shall issue no later than next business day after the date of request, stating:

  1. a) business name or name , address and tax identification number of the seller,

b ) the name of the buyer ,

  1. c) the name and quantity of selected products
  2. d) the date of issue,
  3. e) the date of sale,
  4. f) the tax rate,
  5. g) the amount of tax
  6. h) the price including taxes.

(9) A person enjoying privileges and immunities claim the refund in the tax return to be made on a form prescribed by the Ministry of Finance. Tax return is filed every tax period, and not before the first day after the first tax period in the calendar year and not later than 31 January of the following calendar year, it does not apply to persons enjoying privileges and immunities referred to in paragraph 1 point. d). After this date no longer be entitled to a refund for the previous period to apply, even filing additional tax returns. A person enjoying privileges and immunities referred to in paragraph 1 point. d) the tax return is filed soon after the first day of the calendar year in which entitlement to the refund arose. If a person enjoying privileges and immunities apply in the tax period is entitled to a tax refund, tax return for the tax period does not.

(10) persons enjoying privileges and immunities for the refund status of the taxpayer without any obligation to register.

(11) The tax period is a person enjoying privileges and immunities referred to in paragraph 1 point. a) to c) the calendar month, a person enjoying privileges and immunities referred to in paragraph 1 point. d) the calendar year and in persons enjoying privileges and immunities referred to in paragraph 1 point. e) to g) calendar quarter.

(12) For the purposes of the refund the tax return a person enjoying privileges and immunities as follows:

  1. a) a diplomatic mission or consular office pursuant to paragraph 1. a) a special mission pursuant to paragraph 1. b) based on the tax territory of the Czech Republic submitted a tax return to the tax locally relevant according to their location in the tax territory of the Czech Republic,

b ) a member of the diplomatic missions , special missions or consular office based on the tax territory of the Czech Republic , including members of his family, a tax return to the tax office by the locally competent persons referred to in subparagraph a) ,

  1. c) prosecution of international organizations referred to in paragraph 1 point. c) the tax return to the tax locally relevant according to their location in the tax territory of the Czech Republic,

d ) the authority of the European Union based on the tax territory of the Czech Republic provides tax return through the Ministry of Finance to the tax authorities by the competent local tax office on the territory of the Czech Republic ,

e ) official offices of international organizations referred to in paragraph 1 point . f ) , including members of his family, a tax return to the tax locally relevant according to their place of residence to tax in the Czech Republic ,

  1. f) a diplomatic mission or consular office pursuant to paragraph 1. a), including their members pursuant to paragraph 1. e) established in another Member State, submit a tax return to the tax application executing in the capital city of Prague,

g ) a European Union body established in another Member State tax return through the Ministry of Finance to the tax provisions of executing the capital city of Prague,

h ) for family members of persons referred to in paragraph 1 point . e ) and f ) submit a tax return such persons .

(13) A person enjoying privileges and immunities other than those referred to in paragraph 1, point. d) returns tax paid within 30 days from the date on which it was entitled to a refund meted out. If the tax return is filed incomplete or there are doubts about the accuracy, truthfulness, or evidence of tax returns, the tax administrator shall invite the person enjoying privileges and immunities to the deadline set by the tax deficiencies or doubts removed. Income tax return, unless the deficiencies or concerns regarding filed tax returns.

(14) A person enjoying privileges and immunities referred to in paragraph 1, point. d) returns tax paid within 6 months from the last day of the month in which the relevant tax refund application received.

(15) A person referred to in paragraph 1, who sought a refund under this provision, it can not claim a tax refund for the same selected products according to § 14, 15a, 54 and 56a.

 

  • 15a

Refund the armed forces of NATO member states except

Armed Forces of the Czech Republic

 

(1) The extent to which the armed forces of the sending State 24a), or North Atlantic Treaty Organization to purchase taxed selected products for the products of the forces or the civilian staff accompanying them or for supplying their messes or canteens created armed forces of the sending State is entitled to a tax refund .

(2) Income tax paid is returned to the armed forces of the sending State to a maximum of CZK 500 000 per calendar year. This limit does not apply to mineral oils according to § 45 paragraph 1 point. a) and b) or § 45 paragraph 2 point. c) to e) and j) for service vehicles, aircraft and ships to the tax territory of the Czech Republic, where the tax paid back without any restrictions.

(3) tax returns paid civilian employees accompanying the armed forces of the sending State to a maximum of CZK 100 000 per calendar year.

(4) The limit for the refund provided for in paragraphs 2 and 3 are counted and the amount of tax on selected products exempt from tax under § 11 paragraph 1 point. a) or d) transported from another Member State or imported to the armed forces or civilian employees accompanying the armed forces of the sending State in the same period, in which the claim relates.

(5) The right to reimbursement is demonstrated by a tax receipt or certificate of sale under § 5

(6) Military authorities of the armed forces 24a) the sending state a claim for a refund under paragraph 1 for military personnel and civilian employees of the sending State through the Ministry of Defense in executing the scope of the tax on the capital city of Prague, on a form issued by the Ministry of Finance.

(7) The military authorities of the armed forces of the sending State shall have the refund for the purpose of the position of the taxpayer without any obligation to register.

(8) The tax tax returns through the Ministry of Defence within 30 calendar days from the day following the day on which he was entitled to a tax refund claimed. Entitled to a refund expires if not exercised by the tax referred to in paragraph 6 by the last day of the sixth calendar month following the calendar month in which the purchase is made pursuant to paragraph 1.

(9) For selected products, for which the claim for refund and have been loaned, pledged or transferred for a consideration or free of charge, is a military authority which is entitled to a tax refund argued obliged to pay tax through the Ministry of Defence of the tax referred to in paragraph 6 in the amount of tax attributable to these products, and by the end of the calendar month in which the event occurred.

(10) The persons referred to in paragraphs 2 and 3, which filed a claim for refund under this provision can not claim a tax refund for the same selected products according to § 14, 15, 54 and 56a.

 

  • 16

Termination of entitlement to a refund

 

Claim for refund shall expire unless exercised within six months from the date could be first applied, unless otherwise by this Act. If before the expiration of this period is again placed in the same selected product free tax circulation without being entitled to a refund of excise duty shall be entitled to reimbursement of the date of entry of the selected product into free tax circulation. This deadline can not be permitted a return to the previous state.

 

  • 17

The taxable period

 

The tax period for selected products with the exception of selected imported products is the calendar month.

 

  • 18

Tax return and tax

 

(1) Taxpayers who was obliged to declare and pay tax, are required to submit a tax return for each tax separately, within 25.dne after the end of the tax period in which the obligation arose, unless stipulated otherwise in the same period and the same way the taxpayers are entitled to claim a refund, unless this Act provides otherwise.

(2) When imports of selected products for the tax return is considered the declaration, which is designed to release the selected products into the customs procedure.

(3) The additional tax return for tax reduction or to increase the claimed refund of tax payer may apply within 6 months from the date of the deadline for filing a tax return for the taxable period to which the additional tax return relates, or date on which entitled to a refund could be applied last, unless this Act stipulates otherwise (§ 88 paragraph 4 and 5). This deadline can not be permitted a return to the previous state. The additional tax return does not apply to imported selected products.

(4) Tax Return, which is served during the insolvency proceedings 20), is regulated in § 136a.

(5) The tax is payable within 40 day after the end of the tax period in which any obligation to declare and pay tax, unless this Act provides otherwise. The tax levied on imports of selected products is due within 10 calendar days from the date on which the person served with the decision required the assessment of duties, taxes and charges, or verbally communicated to the amount of tax, or within the period set by the tax authorities, decided to delay the payment of customs debt.

(6) If a duty to declare and pay tax according to § 9 paragraph 1 of selected products for the tax obligations according to § 8 were immediately placed under an exemption, the tax return is filed and tax is payable not later than the first working day after the date of this obligation, unless this Act provides otherwise.

(7) If a duty to declare and pay tax according to § 9, paragraph 3, point. a) the tax return is filed and tax is payable not later than the first working day after discovery of the loss or degradation of selected products.

(8) If a duty to declare and pay tax according to § 9, paragraph 3, point. f) the tax return is filed and tax is payable not later than the first working day after the date of this obligation.

 

  • 19

Conditional exemption

 

(1) Selected product is under an exemption if the

  1. a) located in a tax warehouse pursuant to § 3. g)
  2. b) transported under the conditions provided for transportation and exportation (§ 24 to 27f).

(2) A tax warehouse is considered

  1. a) an enterprise for the production of selected products in which the tax warehouse operator in terms of this Act other products produced, processed, stored, received or dispatched, unless this Act stipulates otherwise (§ 59 and § 78 paragraph 3), or
  2. b) storage of selected products in which the tax warehouse operator as provided in this Act shall store the selected products, processes, transmits or receives, unless this Act stipulates otherwise (§ 59, 89 and 99).

(3) Selected products can be made solely on the production of selected products pursuant to paragraph 2. a), unless this Act stipulates otherwise (§ 59, paragraph 2, § 78, paragraph 3, Article 89 § 3, § 99, paragraph 3 and 5 and § 100a paragraph 1). Breach of this duty, which under the Trade Act is a serious breach of the conditions laid down by the Law on Excise Tax, the tax administrator shall notify the competent municipal trade licensing office.

(4) in a tax warehouse can be selected only products placed under an exemption, unless this Act provides otherwise (§ 5 and § 59 paragraph 3).

(5) In the case of a new tax warehouse can be together with selected products that are under an exemption, also placed in selected products already placed in free tax circulation, which were placed in a space-delimited site [§ 3. g)] in the day, it takes a decision on a new license to operate a tax warehouse, legally, for a maximum period of six calendar months following the month in which the decision for a permit to operate a tax warehouse came into force. These products put into free tax circulation must be recorded and stored separately, unless this Act stipulates otherwise (§ 59 paragraph 3).

(6) For selected products, subject to a suspension from duty shall be exempted from the provisions governing regime of conditional exemption.

(7) In cases under § 13, paragraph 22 letter. d) the selected products exempt from tax under a special permit located in a space bounded by the site for which has become final decision on the permit to operate a tax warehouse under § 20, placed under an exemption coming into force of this Decision.

 

  • 20

Permit to operate a tax warehouse

 

(1) Tax warehouse can only be operated on the basis of the authorization issued on the tax proposal.

(2) The application for a permit shall contain the following particulars:

  1. a) business name or name , address and tax identification number of the payer ,
  2. b) the proposed tax warehouses and stores a list of tax to which the operation has a permit issued
  3. c) the technical documentation, a description of the tax warehouse with attached sketch including the type of tax warehouse and its location, description of security selected products from unauthorized use, description of the measurement device and a statement of the manner of their verification or calibration, proposal on the establishment of a tax warehouse,
  4. d) a description of the technological process of production of selected products with an indication of raw materials, a description of the products to be manufactured, their properties relevant for taxation, or by-products and waste and the estimated annual volume of production, processing, storage and sale of selected products, if it is the company on production of selected products, or description and the estimated annual volume of stored selected products, processing and sales, in the case of storage of selected products
  5. e) the petitioner’s affidavit, that the conditions stipulated by special legislation to protect life and health and the environment,
  6. f) repealed § 142,
  7. g) the presumed origin of the received selected products that come from the Czech Republic, member states or third countries,
  8. h) repealed § 142,
  9. i) the intended destination of selected products sold, whether they will be transported under an exemption listed in free tax circulation, or delivered to the exempt and are intended for delivery to the tax territory of the Czech Republic, to the Member States or third countries
  10. j) a description of special operations in the processing of selected products such as additives, coloring and marking,
  11. k) means of providing tax
  12. l) proof of whether and to what extent the applicant is in arrears in the Czech Republic recorded the customs or tax authorities or underpayment of premiums and penalties for public health insurance or the premiums and penalties for social security and employment policy, which may not be the date of submission of the proposal are more than 30 calendar days
  13. m) the petitioner’s affidavit that he was fined for serious or repeated offenses against customs or tax regulations, if the applicant is a natural person, or whether the petitioner’s statutory bodies or members of statutory authorities has been fined for serious or repeated offenses against customs or tax regulations, if the applicant is a legal entity
  14. n) the name or trade designation selected products manufactured, processed, stored, received, sent, or used for own consumption and end use.

(3) Name of the selected product pursuant to paragraph 2. n) must be sufficiently specific term, which permits identification of the selected product to be able to clearly identify what is the tax rate for this product.

(4) The tax will require a special legal regulation 19) an extract from the Criminal Register of the petitioner, and where the petitioner legal person, it shall also extracts from the Criminal Records relating to the statutory body or members of statutory bodies. Application for an extract from the Criminal Register and extract from the Criminal Register shall be transmitted in electronic form, in a manner allowing remote access.

(5) If the petitioner’s statutory body or a member of the statutory body the natural person who is not a citizen of the Czech Republic, the petitioner attaches to the proposal under paragraph 2 documents relevant extracts from criminal records issued by the State of which that person is a citizen and and the state in which the last 3 years resided continuously for more than 3 months. This applies mutatis mutandis in the case of citizens of the Czech Republic, which in the last 3 years resided continuously for more than three months abroad. Holdup If foreign individual at the time of the first sentence in the Czech Republic, require a tax statement from the Criminal Records pursuant to paragraph 4

(6) The tax administrator decides to permit only if the application for a license shall contain the particulars referred to in paragraph 2 and the petitioner is not in liquidation or insolvency proceedings pursuant to a special legal regulation. If the petitioner arrears of taxes or duties or arrears in payments and penalties for public health insurance or payments and penalties for social security and contribution to the state employment policy, the tax shall issue a permit only if provided payment of arrears .

(7) The applicant is obliged to challenge the tax to state and substantiate other data needed for tax administration.

(8) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also identify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside.

(9) The tax determined for each tax warehouse of security taxes and issue a permit to operate a tax warehouse only if the applicant provide tax according to § 21

(10) The tax issue separate authorization for each tax warehouse and the facts stated therein pursuant to paragraph 2. a), c), d), j) and n), except for technical documents with the exception of the technological description of the procedure for production of selected products.

(11) The tax administrator may establish additional permit conditions to ensure the selected products or impose measures needed to prevent their unauthorized use.

(12) The tax at issue permits assigned to each warehouse tax registration number and issue a certificate of registration.

(13) The tax administrator shall decide on the application for a permit within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend closest senior manager taxes. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(14) Decision on application for a permit to operate a tax warehouse suits to justify. Otherwise, reject the proposal.

(15) The operator of a tax warehouse is obliged to notify the administrator through taxes, in the territorial scope of the tax warehouse is located (hereinafter referred to as “tax locally competent tax warehouse”) any change in facts and information contained in the permit, within 5 calendar days of formation. The tax administrator locally competent tax warehouse verify the changes and the result drawn up a statement that with the announcement of the tax warehouse operator advance tax.

(16) If there is a change in the registered office or place of residence of the tax warehouse operator, data on tax warehouses operated pursuant to paragraph 2. b) measuring devices, the amount produced or stored selected products, the tax administrator decides to change the original permit. If there is a change in the quantity produced or stored selected products, the tax administrator may specify additional conditions in the permit to ensure the selected products or impose measures needed to prevent their unauthorized use.

(17) If there is a change in other information contained in the permit, the tax authority decides to issue a new authorization and withdrawal of authorization prior.

(18) Permit to operate a tax warehouse expires

  1. a) the dissolution of the legal person, if the taxpayer is a legal entity

b ) the death of the payer or the entry of a judgment of a court declaration by the dead,

  1. c) the date of the decision of the bankruptcy court on the property taxpayer, or
  2. d) dissolution of a trade license. 21)

(19) The tax permit to operate a tax warehouse withdrawn if

  1. a) no longer grounds on which it was issued
  2. b) the payer after the authorization has failed to fulfill the obligations that are a condition for his release under paragraph 6, or seriously violates the obligation to keep accounts accurate, complete, conclusive, intelligible, clear and in a manner that ensures sustainability accounting records in relation to the facts arising from the permit or fails registration under this Act (§ 37 and 38), or otherwise violates the obligations of operators of the tax warehouse and did not impose a fine or to remedy or security conditions are not met selected products from unauthorized use specified in the authorization
  3. c) the payer for the withdrawal request,
  4. d) the payer for three consecutive calendar months for no reason does not operate a tax warehouse or
  5. e) the payer within the deadline set security taxes.

(20) If a taxpayer who operates two or more tax warehouses, withdrawn permission to operate a tax warehouse pursuant to paragraph 19, point. b) withdraw his authorization to carry as well other tax warehouses.

(21) If a permit to operate a tax warehouse is withdrawn pursuant to paragraph 19, point. b), d), e) or paragraph 20, may be such a tax warehouse operator issued a new permit to operate a tax warehouse no earlier than two years after the entry into force of the decision to withdraw an authorization to operate a tax warehouse.

(22) termination of the permit to operate a tax warehouse or if this authorization is withdrawn,

  1. a) the taxpayer performs in the presence of officials of the tax locally relevant tax warehouse within 5 calendar days of inventory of stocks of selected products and by the next working day after the deadline shall submit tax returns and pay tax, at the same time take stock person authorized to continue to trade under Trade Act in the case of termination of the tax warehouse under paragraph 18 point. b) if inventory within the prescribed period by the person authorized to continue to trade under the Trade Act made, shall be performed by the relevant local tax tax warehouse, inventory may not be made if it was in connection with the change of data in paragraph 17 permits issued new
  2. b) The tax administrator may, in justified cases, especially with regard to the extent of reserves, extend the deadline for making an inventory of selected products referred to in point a), for a maximum of 10 days,
  3. c) the tax used to pay secured tax claims relating to the tax and the balance secured tax returns within 30 calendar days from the use of collateral for the payment of claims relating to taxes, including its accessories
  4. d) tax if the collateral is provided in the form of tax liability, ask the guarantor for payment of claims relating to taxes, including its accessories.

 

  • 20a

Ways of ensuring tax

 

(1) Tax can be ensured only by the means and in the amount provided by this Act or by means of the Tax Code in the amount set by the tax administrator.

(2) The decision to secure the tax manner according to the tax code tax account of any collateral tax under this Act, so that the total amount of the security was adequate.

 

  • 20b

Specific provisions on the payment due for the

or has not provided tax

 

If there is danger in delay, is a precautionary statement effective and enforceable upon its release. The tax simultaneously with the release of a hedging order shall attempt to notify the taxpayer in an appropriate manner the issue of securing the command and writes about the official record.

 

  • 21

Providing tax

 

(1) Provision may be granted tax

  1. a) the composition or the transfer of funds to the deposit account to secure the tax established by the tax, the depositor is not entitled to interest on the deposited amount,

b ) a financial guarantee , which was adopted by the tax administrator , or

  1. c) surety, guarantor if the person allows the tax authorities.

(2) In order to ensure the tax liability, the guarantor in the guarantee document according to the model and the requirements laid down in the implementing regulation must declare it with the debtor the secured amount of taxes and its accessories to the amount specified in the guarantee document.

(3) If the debtor fails to pay tax within the statutory period of its maturity, the tax will call for the payment thereof. If the secured tax liability, the tax administrator sends this call guarantor note.

(4) The tax administrator shall ensure taxes to pay tax if the tax is not paid within the statutory period of its maturity.

(5 ) If a secured tax liability , the tax authority require the guarantor to fulfill its obligations of the Guarantor , if the tax is not paid within the statutory period of its maturity and call the debtor to pay the tax and its accessories , issued pursuant to a special legal regulation governing the administration of taxes, were in vain .

(6 ) The Guarantor may , without giving any reasons to terminate its liability , the effects of termination are filled to 16 day after delivery of the notice to the tax . However, the guarantor is liable for all arrears of excise duty which in the period between the effective date of the authorization to guarantee the effective date of termination liability incurred or to be incurred .

(7) For each tax warehouse must comply with security duties, unless this Act stipulates otherwise (§ 58 and 77),

  1. a) the amount of tax which falls on selected products, for which the tax warehouse expects to begin their service in the taxable period in which the tax provides security, ensuring the minimum amount of tax must be one-twelfth of the amount that was allocated to selected products, for which the tax warehouse began service in the current year immediately preceding the tax period in which the secured tax provides
  2. b) one-twelfth of the amount of tax liability, tax warehouse operators that arise under § 8 in the manufacture of selected products in the current year immediately preceding the tax period in which it provides security taxes, it only applies to those selected products that are placed in the tax period in a tax warehouse under an exemption in respect of which tax is not secured by a letter)
  3. c) one-twelfth of the amount of tax which is attributable to selected products received a tax warehouse operator in the current year immediately preceding the tax period in which it provides security taxes, it only applies to those selected products that are in this tax year placed in a tax warehouse under an exemption in respect of which tax is not provided under subparagraph a) or b).

(8) In the case of newly established tax warehouse must ensure adapted to the expected tax charge or the amount of tax under paragraph 7 for one-twelfth of the current year immediately following the taxable period in which the tax warehouse is based. The date of establishment of the tax warehouse shall be the date when the permit to operate a tax warehouse came into force.

(9) The operator of a tax warehouse is obliged to continuously monitor the amount secured tax and transfer tax according to its registration data requirements relating to the tax liability that arose during the production of selected products.

(10) A tax warehouse is obliged to monitor the amount of security taxes. If the sum of the actual amount of tax liability and the amount of tax under paragraph 7 for three consecutive tax period is greater than the sum of three twelfths of the amount of tax liability that arose in the production of selected products in the current year and three twelfths of the amount of tax which is attributable to selected products received a tax warehouse operator in the current year’s tax warehouse operator is obliged to ensure the tax increase within 10 days from the date of detection of the difference. This does not apply in cases where pursuant to paragraph 12 was a reduction in the amount of collateral from the hedge tax or tax has been abandoned.

(11) If the tax liability arising under § 8 in the production of selected products and tax on selected products received tax warehouse operator, which are not in production, 20% lower than the secured tax in three consecutive tax periods, the operator of the tax warehouse through the tax administrator of the tax warehouse ask the customs office to reduce security taxes. The tax administrator shall decide on the application within 30 days from the date on which they were assigned. If a refundable overpayment so, return it to the tax without an application within 10 days of the date of the decision to reduce security taxes.

(12 ) The operator of a tax warehouse can also ask for a reduction in the tax security or collateral for the waiving of taxes . The tax administrator may grant reductions to ensure the tax or permit the abandonment of ensuring tax if there are no doubts about the fiscal soundness of the applicant, that the applicant has a long-term financial stability, properly and timely perform its payment obligations , is able to fully meet its cash debts and actively cooperates with the authorities of the Customs Administration of the Czech Republic. The applicant demonstrates its fiscal soundness , long-term financial stability, fulfillment of payment obligations and the ability to meet debt money in a way that the implementing legislation .

(13) The decision allows the tax administration to ensure tax reduction or waiver of grant is issued for a fixed period, for a maximum period of one year from the date of issue of this permit. The issuance of a new permit is tax warehouse operator or applicant must request no later than three calendar months before the end of the period of validity of prior authorization if he wants that he be given continuously secured tax reduction or waiver may be granted. The tax authority will decide on the proposal to reduce taxes or to ensure the provision of waiver within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days. Where, due to the nature of the case or decide within that period, it can reasonably extend closest senior tax administrator. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(14) A new application made before three months from the coming into force of a negative decision is taken into account.

(15) The operator of a tax warehouse is obliged to notify the tax authorities any change in facts on which the decision was taken to reduce security taxes or to waive its provision, and within 5 calendar days from the date of the change.

(16) The tax administrator may amend or repeal the decision to reduce taxes or security to waive the provision if it were threatened tax payment, or if the facts on the basis of which was to ensure taxes were lowered or dropped from him.

 

  • 21a

Povolení guarantor

 

(1) The guarantor may be a natural person resident in the territory of the Czech Republic or a legal entity that has been allowed to stand surety tax administrator.

(2) The guarantor can not be

  1. a) the debtor or a member of a statutory or supervisory bodies or partner of the debtor, the debtor’s employer or employee,
  2. b) a person who owns, controls or is directly or indirectly holding 5% or more of the value of shares with voting rights of the debtor,

c ) a family member of the borrower.

(3) In order to secure the tax for the operation of a tax warehouse by a guarantor, the guarantor decides license tax, which also decides on the authorization to operate a tax warehouse. Enabling secure tax liability is part of the permit to operate a tax warehouse.

(4) In order to ensure the tax on transport of selected products under a conditional exemption granted surety, guarantor decides to permit the tax locally competent tax warehouse of dispatch, if security taxes for selected products transportation is not provided from the security tax for the operation of a tax warehouse .

(5) The authorization may be issued only to guarantee a person whose financial situation is such that it can per person, which is liable to pay tax including its accessories to the amount of the guaranteed amount specified in the guarantee document.

(6 ) The tax administrator shall not issue a guarantee or guarantor shall withdraw such authorization in cases where it has reasonable doubts about the ability of the guarantor to fulfill its obligations of the Guarantor .

(7) The tax administrator is authorized to require an applicant for a permit guarantor guarantor information about the same as in the case where the tax warehouse operator shall submit an application to reduce taxes or to ensure the provision of collateral waiving taxes.

(8) If withdrawn tax liability to ensure the operation of a tax warehouse, tax administrator’s decision to withdraw authorization shall be delivered to the operator of a tax warehouse. An appeal against the decision does not suspend.

(9) If the withdrawn security tax liability for selected goods and services tax was not assured of security duties in the operation of a tax warehouse, tax administrator’s decision to withdraw authorization shall be delivered to the person selected products during transport to ensure tax or tax secured. An appeal against a decision to withdraw an authorization shall not have suspensory effect.

(10 ) If any Customs Administration of the Czech Republic or by the Financial Administration of the Czech Republic indications of inability or unwillingness to fulfill the obligations of the Guarantor guarantor shall notify these circumstances later than the first working day after finding the tax authority which issued the guarantee.

 

  • 22

Beneficiary receiving repeated for selected products

 

(1) The beneficiary may receive repeatedly selected products under a conditional exemption on the basis of a permit issued by the tax proposal.

(2) The application for a permit shall contain the following particulars:

  1. a) business name or name , address and tax identification number of the payer ,
  2. b) the estimated annual volume of selected products accepted under an exemption
  3. c) the name or commercial designation of selected products accepted under an exemption
  4. d) the petitioner’s affidavit, that does not violate the conditions stipulated by special legislation to protect life and health and the environment,
  5. e) evidence of whether and to what extent the applicant is in arrears in the Czech Republic recorded the customs or tax authorities or underpayment of premiums and penalties for public health insurance or the premiums and penalties for social security and employment policy, which may not be the date of submission of the proposal are more than 30 calendar days
  6. f) the petitioner’s affidavit that he was fined for serious or repeated offenses against customs or tax regulations, if the applicant is a natural person, or whether the petitioner’s statutory bodies or members of statutory authorities has been fined for serious or repeated offenses against customs or tax regulations, if the applicant is a legal entity
  7. g) a statement of the manner of taxes.

(3) Name of the selected product pursuant to paragraph 2. c) must be sufficiently specific term, which permits identification of the selected product to be able to clearly identify what is the tax rate for this product.

(4) The tax will require a special legal regulation 19) an extract from the Criminal Register of the petitioner, and where the petitioner legal person, it shall also extracts from the Criminal Records relating to the statutory body or members of statutory bodies. Application for an extract from the Criminal Register and extract from the Criminal Register shall be transmitted in electronic form, in a manner allowing remote access.

(5) If the petitioner’s statutory body or a member of the statutory body the natural person who is not a citizen of the Czech Republic, the petitioner attaches to the proposal under paragraph 2 documents relevant extracts from criminal records issued by the State of which that person is a citizen and and the state in which the last 3 years resided continuously for more than 3 months. This applies mutatis mutandis in the case of citizens of the Czech Republic, which in the last 3 years resided continuously for more than three months abroad. Holdup If foreign individual at the time of the first sentence in the Czech Republic, require a tax statement from the Criminal Records pursuant to paragraph 4

(6) The tax administrator decides to permit only if the application for a license shall contain the particulars referred to in paragraph 2 and the petitioner is not in liquidation or insolvency proceedings pursuant to a special legal regulation. If the petitioner arrears of taxes or duties or arrears in payments and penalties for public health insurance or payments and penalties for social security and contribution to the state employment policy, the tax shall issue a permit only if provided payment of arrears .

(7) The applicant is obliged to challenge the tax to state and substantiate other data needed for tax administration.

(8) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also identify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside.

(9) The tax administrator shall determine the amount of security taxes and issue permits repeatedly receive selected products under exemption, if the applicant will ensure tax. In the case ensuring taxes are paid § 21 similarly.

(10) The tax shall state the facts in the permit pursuant to paragraph 2. a), b) and c).

(11) The tax administrator may establish additional permit conditions to ensure the selected products or to order the necessary measures to prevent unauthorized use.

(12) The tax at issue permits allocated to any eligible recipient receiving multiple selected products registration number and issue a certificate of registration.

(13) The tax administrator shall decide on the application for a permit within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend closest senior manager taxes. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(14) Decision granting the application for authorization to accept re-selected products under an exemption suits to justify. Otherwise, reject the proposal.

(15) The beneficiary is obliged to notify any change in the tax information contained in the permit within 5 calendar days from the date of its creation.

(16) If a change in residence or place of stay authorized recipient under subsection 2. a) and data pursuant to paragraph 2. b), the tax administrator decides to change the original permit. If the actual volume of selected products received under a conditional exemption exceeds the estimated annual volume of selected products pursuant to paragraph 2. b), the tax administrator may specify in the permit further conditions for the security of selected products or impose measures needed to prevent their unauthorized use.

(17) If there is a change in other information contained in the permit, the tax authority decides to issue a new authorization and withdrawal of authorization prior.

(18) The authorization expires

  1. a) the dissolution of the legal person is entitled to the recipient legal entity

b ) the beneficiary of the death or legal force of the judgment of the court for a declaration of the authorized recipient for the dead ,

  1. c) the date of the decision of the bankruptcy court the assets of the authorized recipient, or
  2. d) dissolution of a trade license. 21)

(19) The tax authority shall withdraw an authorization to the beneficiary, if

  1. a) no longer grounds on which it was issued
  2. b) An authorized recipient after the issue of fulfilling the obligations that are a condition for his release under paragraph 6, or seriously violates the obligation to keep records accurate, complete, conclusive, intelligible, clear and in a manner that ensures sustainability accounting records in relation to the facts arising from the permit or does not register under this Act (§ 39), or otherwise violates the obligations of the authorized recipient, and did not impose a fine or remedial
  3. c) the legitimate beneficiary to revoke the authorization requests,
  4. d) an authorized recipient for three consecutive calendar months for no reason does not accept the selected products or
  5. e) the beneficiary or beneficiaries to call the office within the deadline set security taxes.

(20) If the beneficiary, which has received more authorizations authorized recipient, withdrawn some of the authorization pursuant to paragraph 19, point. b) withdraw his permission as well as other authorized recipients.

(21) If a permit has been withdrawn to the beneficiary pursuant to paragraph 19, point. b) or d) may be such vydáno Beneficiary Beneficiary new permit no earlier than two years after the effective date of the decision on withdrawal referred to an authorized recipient. This also applies to withdrawal of an authorized 20th

(22) If the permit is authorized recipient, or if this authorization is withdrawn tax,

  1. a) shall ensure the payment of tax debts related to taxes and the balance secured tax returns within 30 calendar days from the use of collateral for the payment of claims relating to taxes, including its accessories
  2. b) if the collateral is provided in the form of tax liability, ask the guarantor for payment of claims relating to taxes, including its accessories.

(23) Other conditions relating to the re-adoption of tobacco products under an exemption provided for in § 109th

 

  • 23

Eligible recipients for a single admission of selected products

 

(1) Selected products can be taken in a lump sum of conditional exemption on the basis of a license issued by the tax authorities. The application for the permit once selected products take a legal or natural person shall

  1. a) business name or name , address and tax identification number of the payer ,
  2. b) the name or business sign, and a number of selected products in the units of measurement to be adopted under an exemption

c ) business name or name , registered office and registration information for VAT in another Member State of the supplier from another Member State; these data are confirmed by the tax authorities of another Member State, unless it can be noted in the draft registration data taxable supplier in another Member State , states the registration number of the supplier in another Member State

  1. d) the address of the destination, and if that is not possible, other data identifying the position of the destination selected products.

(2) Name of the selected product pursuant to paragraph 1. b) must be sufficiently specific term, which permits identification of the selected product to be able to clearly identify what is the tax rate for this product.

(3) The tax provides for the tax in an amount corresponding to the amount of tax which is authorized recipient receiving products of one single release for free circulation of the tax required to declare and pay, and decide on the permit only if the applicant will ensure tax. The proposer shall ensure transfer tax or the composition of the funds on deposit account to secure the tax established by the tax, and for ensuring the tax shall not be entitled to interest on the amount of compound in the deposit account. By ensuring this tax means the amount credited to the deposit account to secure the tax established by the tax. With the consent of the petitioner may tax provided ensuring tax pay tax. If they do not, the tax decision to release tax securement within 5 working days from the date on which the tax amount was credited to the account designated by the tax authority in whose territorial jurisdiction the authorized recipient registered office or place of residence.

(4) The tax administrator shall ensure tax to pay taxes, including its accessories, unless the tax is paid by the due date of tax under this Act.

(5) Unless the petitioner defects, the tax administrator decides to adopt a single permit selected products under exemption no later than the next business day after the granting of security taxes.

(6) The decision to permit a one-time adoption of selected products tax shall indicate the period of its validity. Authorization shall cease upon adoption of selected single products, but no later than three months from the date on which the decision.

 

  • 24

Transport of selected products under duty suspension

from tax in the tax territory of the Czech Republic

 

(1) Selected products may be under an exemption from the tax haul, unless this Act stipulates otherwise (§ 58a)

  1. a) from a tax warehouse to another tax warehouse, the point of export or in place of direct delivery, except transport of selected products to persons under § 11 paragraph 1 point. d)
  2. b) from the point of import to a tax warehouse, the point of export or point of delivery, except for direct transport of selected products to persons under § 11 paragraph 1 point. d).

(2) If the selected products are transported to the place of direct delivery, is receiving tax warehouse operator is required to provide to the tax list of places direct delivery. Instead of direct delivery is receiving tax warehouse operator must notify the tax administrator no later than 3 days before transporting selected products.

(3) Selected products can be in the mode of conditional exemption to transport only if the operator sending a tax warehouse or authorized senders guarantee payment of taxes in the amount of tax which would have been obliged to declare and pay during commissioning conveyed selected products into free circulation tax, unless the Act provides otherwise [§ 58 paragraph 2, 3, 4 and § 58 paragraph 5, point. a)]. When the operator of a tax warehouse of dispatch provided security taxes for the operation of a tax warehouse, this can be used to ensure the provision of collateral duty for the transport of selected products with the exception of transport pursuant to paragraph 1. b). The exemption does not apply to the case where the sender is authorized operator of a tax warehouse to which the selected products under exemption transported. The use of collateral duty to operate a tax warehouse for transport of selected products decides to tax the locally competent tax warehouse. If the hedge no tax under § 21 does not cover the amount of tax attributable to selected products transported under an exemption is sending tax warehouse operator is required to provide additional security taxes to match the amount of tax attributable to the amount of transported selected products. If the chosen product is transported to authorized shipper provides the assurance duty for each service separately, by transfer or by passing funds to the deposit account to secure the tax established by the tax. After securing tax provided for under this paragraph shall not be entitled to interest on the amount of compound in this deposit account. The tax is considered to be secured from the date of crediting the amount to the account. If the tax is not paid by the due date the tax provided for in this Act, the tax secured tax to pay taxes, including its accessories.

(4) The tax administrator may request the dispatching tax warehouse or authorized sender to grant consent to secure the tax provided by the carrier, receiving tax warehouse operator or owner of the selected products, provided that the carrier receiving the tax warehouse operator or owner agrees in writing to selected products .

(5) Transportation selected products pursuant to paragraph 1. a) is initiated at the time when the products leave the tax warehouse from which they are sent. Transport of selected products pursuant to paragraph 1. b) is initiated upon the release of selected products for free circulation. Transport of selected products pursuant to paragraph 1. b) can be initiated only after receiving specific Administrative Reference Code (the “Reference Code”) pursuant to § 26 paragraph 4 and subject to the conditions specified in § 27c paragraph 1

(6) Transportation of selected products under a conditional exemption to a tax warehouse or place of direct delivery is complete upon receipt by the beneficiary selected products. Transport of selected products under excise duty suspension at point of export is finished potvrzením electronic accompanying document using the computerized system for transportation and monitoring of selected products according to the decision of the European Parliament and of the Council on computerising 27c) (hereinafter referred to as “electronic system”) border customs office . If the recipient selected products tax warehouse operator is obliged to terminate the services these products, to register under § 37 or 38 a, if not the end of transportation in place of direct delivery, immediately place them in a tax warehouse.

(7) Where tax has been provided for the transport of selected products and services were terminated, the tax, which tax has been provided, it shall decide on the release of security taxes to 5 working days after the sender proves that the conditions of admission of selected products under conditional exemption are met (§ 27a, 27b, 27d, 27e and 27f), and provision of tax returns to the person who provided security taxes.

(8) The operator of a tax warehouse or legitimate sender that sends the selected products to a tax warehouse or place of export via the electronic system can change the destination or recipient selected products. In this case, proceed in accordance with § 27 paragraph 7

(9) the initiation of the transport of selected products under a conditional exemption in its course can not be broken down by Council Directive on the general arrangements for excise duty 27d).

 

  • 25

Transport of selected products under duty suspension

tax between Member States

 

(1) Selected products may be under an exemption to transport between Member States, if the selected products are transported from a tax warehouse located

  1. a) in another Member State or from a legitimate sender from another Member State

1) A tax warehouse or authorized consignee to whom authorization has been granted the tax territory of the Czech Republic,

2) the point of export of selected products in the tax territory of the Czech Republic or

3) the beneficiaries according to § 11 paragraph 1 point. d) or e)

  1. b) the tax territory of the Czech Republic, or authorized by the sender of the place of importation in the tax territory of the Czech Republic

1) to a tax warehouse or authorized consignee in another Member State

2) the point of export of selected products in another Member State

3) the beneficiary according to Council Directive concerning the general arrangements for excise duty 6a) in another Member State

  1. c) in another Member State, authorized by the sender of another Member State via the tax territory of the Czech Republic

1) to a tax warehouse or authorized consignee in another Member State

2) the point of export of selected products in another Member State

3) the beneficiary according to Council Directive concerning the general arrangements for excise duty 6a) in another Member State.

(2) If the selected products are transported to the place of direct delivery, the operator receiving a tax warehouse or authorized recipient for repeated receiving selected products must provide the tax list of places direct delivery. Instead of direct delivery, the operator receiving a tax warehouse or authorized recipient for repeated receiving selected products must notify the tax administrator no later than 3 days before transporting selected products.

(3) Selected products from the place of importation territory of the Czech Republic in the transport of conditional exemption pursuant to paragraph 1. b) Only the operator of a tax warehouse. If the authorized sender after the imposition of fines serves no further obligations under this Act, the customs office referred to in § 26 paragraph 3 point. b) fails the legitimate sender reference code according to § 26 paragraph 4 for transport from the imports under the conditional exemption under § 27c paragraph 2 for two years from the date on which the decision imposing the fine.

(4) If the chosen product is transported pursuant to paragraph 1. b) the operator of a tax warehouse or authorized consignor shall provide security taxes in the amount of tax which would have been required to declare and pay during commissioning conveyed selected products for free circulation tax, unless this Act provides otherwise [§ 58 paragraph 5, point. b)]. Provision must be valid for all Member States. When the operator of a tax warehouse of dispatch provided security taxes for the operation of a tax warehouse, this can be used to ensure the provision of collateral duty for the transport of selected products except when transported as an authorized sender selected products from the place of importation territory of the Czech Republic. The tax administrator may, at the request of the operator of a tax warehouse or authorized sender to grant consent to the collateral provided by the carrier or the owner of the selected products, provided that the carrier or owner agrees in writing to selected products. If the chosen product is transported from the place of the legitimate sender import territory of the Czech Republic, provides the assurance duty for each service separately. Concerning security taxes for transportation shall proceed according to § 24 paragraph 3

(5) Transportation selected products pursuant to paragraph 1. b) is initiated at the time when the products leave the tax warehouse from which they are sent, or upon the release of selected products for free circulation. Transport of selected products pursuant to paragraph 1. b) points 1 and 2 can be initiated only after receipt of the reference code according to § 26 paragraph 4 or in the case of the computerized system is subject to the conditions specified in § 27c paragraph 1 Transport of selected products pursuant to paragraph 1. b) paragraph 3 may only be initiated by the certificate of exemption referred to in the Commission Regulation on the certificate of exemption from excise duty 17a).

(6) Transportation of selected products under a conditional exemption pursuant to paragraph 1. a) points 1 and 3 is complete upon receipt by the beneficiary selected products. If the recipient selected products tax warehouse operator is obliged to terminate the services these products, to register under § 37, 38 or 39 and if it is not to end the transportation in place of direct delivery, immediately place them in a tax warehouse. Transport of selected products under a conditional exemption pursuant to paragraph 1. a) point 2 is finished electronic confirmation of the document border customs office.

(7) A tax warehouse or authorized recipient for repeated receiving selected products may terminate the transport of selected products under a conditional exemption pursuant to paragraph 1. a) point 1, as well as their adoption in place of direct delivery.

(8) Where tax has been provided for the transport of selected products and services were terminated, the tax decision to release tax securement within 5 working days after the recipient confirmed that conditions were selected products in the acceptance of conditional exemption are met ( § 27a, 27b, 27d, 27e and 27f), and provision of tax returns to the person who provided security taxes.

(9) The operator of a tax warehouse or legitimate sender that sends selected products from the tax in the Czech Republic to the tax warehouse, to the beneficiary or to the place of export in another Member State, by means of an electronic system to change the destination or recipient selected products. In this case, proceed in accordance with § 27 paragraph 7

(10) the initiation of transport of selected products referred to in paragraph 1 can not be divided in its course under Council Directive on the general arrangements for excise duty 27d).

 

  • 26

Design of electronic accompanying document at the start of transport

selected products under an exemption

 

(1) Selected products may be transported under an exemption only with electronic accompanying document. This does not apply to transport of selected products under an exemption under § 27c to 27f or § 100 or transport of selected products under an exemption to persons referred to in § 11 paragraph 1 point. d) or persons referred to in Council Directive concerning the general arrangements for excise taxes 27e).

(2) A tax warehouse of dispatch or the authorized consignor shall prepare a draft accompanying an electronic document using an electronic system.

(3) Design of electronic document shall be sent by electronic system

  1. a) tax warehouse operator sending tax locally competent tax warehouse,
  2. b) the licensed dispatcher office, which decides on the release of selected products for free circulation.

(4) The authority referred to in paragraph 3 shall verify the accuracy and validity of the information contained in the draft electronic accompanying document. In the event that data finds incorrect or incomplete, it shall promptly inform the sender tax warehouse operator or authorized sender. If the proposal shows an electronic accompanying document defects, assign the authority referred to in paragraph 3 of the draft reference code and communicate it to the operator sending a tax warehouse or an authorized sender immediately after the condition ensuring the tax according to § 24 paragraph 3 or 4 or § 25 paragraph . 4 and condition marking selected products pursuant to paragraph 7

(5) The authority referred to in paragraph 3 shall be entitled in addition to verifying the accuracy and validity of the information contained in the draft electronic accompanying document referred to in paragraph 4 physical inspection that the particulars in this proposal are true.

(6) The requirements of the electronic movement documents are listed in the Commission Regulation implementing Council Directive concerning the general arrangements for excise taxes, 28).

(7) The authority referred to in paragraph 3 may order before commencing the transport of selected products under a conditional exemption or exempt designation of these products.

 

  • 27

Electronic accompanying document at the start and during transport

transport of selected products under an exemption

 

(1) If the transportation of selected products under excise duty suspension effected pursuant to § 25 paragraph 1 point. b) point 1 or § 25, paragraph 1, point. b) Section 3 with the exception of transport selected products to persons referred to in Council Directive on the general arrangements for excise taxes 27e), or is carried out according to § 25 paragraph 7, the authority referred to in § 26 paragraph 3 sends an electronic accompanying document promptly to the competent authorities of another Member State in which the transport is to be terminated. If the transport of selected products under excise duty suspension effected pursuant to § 24 to a tax warehouse or place of direct delivery, the authority referred to in § 26 paragraph 3 sends an electronic accompanying document immediately tax warehouse operator, which is in an electronic accompanying document listed as recipient .

(2) If the transportation of selected products under excise duty suspension effected pursuant to § 25 paragraph 1 point. a) paragraph 1 or paragraph 7, or beneficiaries under § 11 paragraph 1 point. e), the tax is received from the competent authority of another Member State, accompanying electronic document sends the document immediately recipients specified in this document and tax locally responsible for the place in which he has the right to be terminated, if this tax is different from tax, which the document was received.

(3) If the transportation of selected products under excise duty suspension effected pursuant to § 25 paragraph 1 point. b) point 2, the authority referred to in § 26 paragraph 3 sends an electronic accompanying document immediately

  1. a) the competent authorities of the Member State in which the export declaration is lodged under Council Regulation establishing the Community Customs Code 28a), unless that Member State, the Czech Republic, or

b ) the customs office , which decides on the release of selected products transported to export, if the point of exit from the fiscal territory of the European Union in the tax territory of the Czech Republic.

(4) If the transportation of selected products under excise duty suspension effected pursuant to § 25 paragraph 1 point. a) point 2, the tax is received from the competent authority of another Member State Electronic accompanying document released transported selected products for export and forward this document immediately Customs office en route.

(5) The operator of a tax warehouse of dispatch or legitimate sender is obliged to submit a paper copy of an electronic accompanying document or commercial document stating the reference code to the person who physically transports the selected products. During the transport of selected products under a conditional exemption that person is obliged to submit a document to the tax, which has requested it.

(6) The operator of a tax warehouse or sending a legitimate sender can cancel electronic accompanying document before the commencement of services pursuant to § 24 paragraph 5 or § 25 paragraph 5

(7) A tax warehouse of dispatch, which provided security taxes, or authorized by the consignor, who provided an assessment, the traffic during the selected products under an exempt recipient or to change the end point of transport, if not the transport of persons listed in § 11, paragraph 1, point. e). The change will make the procedure laid down in Commission Regulation implementing Council Directive concerning the general arrangements for excise taxes 28).

 

  • 27a

Elektronický accompanying document at the end of the selected transport

products under an exemption

 

(1 ) Following the adoption of selected products receiving a tax warehouse , authorized recipient , or in place of direct delivery according to § 24 Paragraph 1 . b ) or § 25, paragraph 7, the latter beneficiaries within 5 working days after the termination of traffic under § 24 or § 25 paragraph 1 point . a) point 1 of the notice of adoption of selected products under a conditional exemption by means of electronic tax administration system locally appropriate location for receiving selected products. Losses and damages occurred during transport , except for unforeseen losses or impairments recipient specified in the notice of the adoption of selected products under a conditional exemption. Particulars of notice of adoption of selected products under a conditional exemption established by Commission Regulation implementing Council Directive on the general arrangements for excise taxes 28) .

( 2 ) Following the adoption of selected products by persons referred to in § 11 paragraph 1 point . e ) submit these beneficiaries no later than 5 working days after the termination of traffic according to § 25 paragraph 1 point . a) point 3 of the notice of adoption of selected products under a conditional exemption by means of an electronic system and a certificate of exemption from excise duty to the tax authorities in accordance with local jurisdiction the registered office or place of residence. If the recipient does not have a registered office or place of residence in the tax territory of the Czech Republic shall submit the notification to the tax provisions of executing the capital city of Prague. Losses and damages occurred during transport , except for unforeseen losses or impairments recipient specified in the notice of the adoption of selected products under a conditional exemption. Particulars of notice of adoption of selected products under a conditional exemption established by Commission Regulation implementing Council Directive on the general arrangements for excise taxes 28) . Particulars of certificate of exemption from excise duty provided for in Regulation Commission for a certificate of exemption from excise duty 17a) .

(3) Following the adoption of selected products by persons referred to in § 11, paragraph 1, point. d) submit these beneficiaries no later than 5 working days after completion of services pursuant to § 25 paragraph 1 point. a) point 3 of the certificate of exemption from excise duty to the tax provisions of executing the capital city of Prague. Particulars of a certificate of exemption from excise duty provided for in Regulation Commission for a certificate of exemption from excise duty 17a).

(4) The tax referred to in paragraph 1, 2 or 3 shall verify the accuracy and validity of the information contained in the notice of the adoption of selected products under a conditional exemption. In the event that data finds incorrect or incomplete, it shall promptly inform the recipient referred to in paragraph 1, 2 or 3 and the period within which the beneficiary shortcomings removed. If the notice of acceptance of selected products under excise duty suspension free from defects, confirming the tax under paragraph 1 or 2 recipients that conditions were selected products in the adoption of conditional exemption are met.

(5) The tax referred to in paragraph 1, 2 or 3 shall be entitled in addition to verifying the accuracy and validity of the information contained in the notice of the adoption of selected products under a conditional exemption under paragraph 4 physical inspection, the information referred to in this notice are true.

(6) The tax referred to in paragraph 1 or 2 shall send notice of the adoption of selected products under a conditional exemption to the competent authorities of another Member State of dispatch. The tax administrator pursuant to paragraph 3 shall notify the competent authorities of another Member State of dispatch that transport of selected products under a conditional exemption to persons referred to in § 11, paragraph 1, point. d) was discontinued.

(7) If the selected products are transported under a conditional exemption from tax in the Czech Republic to another Member State in accordance with § 25 paragraph 1 point. b) point 1 or 3, send tax administrator according to the place of departure selected products acceptance notice selected products under a conditional exemption received from another Member State to the sender immediately upon receipt.

(8) If the right of selected products under excise duty suspension effected pursuant to § 24, the tax under paragraph 1 shall send notice of the adoption of selected products under excise duty suspension directly to the sender.

 

  • 27b

Electronic documents in the selected export products under

conditional exemption

 

( 1) If the right of selected products under a conditional exemption implemented in accordance with § 25 paragraph 1 point . a) Section 2 shall prepare a border customs office of exit confirmation of selected products from tax in the European Union. Acknowledgement sent to the office that the tax territory of the Czech Republic dismissed selected products in the export procedure. This office shall verify the accuracy and validity of the information provided in your confirmation . In the absence of confirmation of defects , send notification of exports of selected products in the electronic system to the competent authorities of another Member State of dispatch. Losses and damages occurred during transport , except for unforeseen losses or impairments , the customs office that the tax territory of the Czech Republic dismissed selected products to export, the notification shall indicate the selected export products under the exemption. Requirements for the notification of export of selected products , Commission Regulation implementing Council Directive on the general arrangements for excise taxes 28) .

( 2 ) Where a service is carried out according to § 25 paragraph 1 point . b ) paragraph 2 , the customs office having territorial jurisdiction over the place of dispatch of selected products , send notification of export of selected products from tax in the European Union , received from another Member State to the sender.

( 3) If the right of selected products under a conditional exemption at point of export effected pursuant to § 24 paragraph 1 shall establish a border customs office of exit confirmation of selected products from tax in the European Union. Acknowledgement sent to the office , which dismissed selected products in the export procedure. This office shall verify the accuracy and validity of the information provided in your confirmation . In the absence of confirmation of defects , send notification of exports of selected products to the sender. Losses and damages occurred during transport , except for unforeseen losses or impairments , the customs office that the tax territory of the Czech Republic dismissed selected products to export, the export notification of selected products under a conditional exemption.

 

  • 27c

Unavailability of an electronic system at the start of transport

and during transport of selected products under an

exemption

 

(1) If the electronic system at the time of transport to the start of the selected products under an exemption is unavailable, the operator will start sending tax warehouse or authorized sender of such transportation only if the following conditions:

  1. a) the products are shipped with a document that contains the same information as the design of electronic accompanying document referred to in § 26,
  2. b) before transport shall inform the authority referred to in § 26 paragraph 3 and submit to him a copy of the document referred to in point a),
  3. c) ensure the tax according to § 24 paragraph 3 or 4 or § 25, paragraph 4,
  4. d) provide information on the reasons for unavailability in the event that the unavailability of this electronic system is responsible.

(2) Transportation selected products with proof pursuant to paragraph 1. a) can only be initiated with the consent of the authority referred to in § 26 paragraph 3

(3) Immediately after restoring the availability of an electronic system sender under paragraph 1, the authority referred to in § 26 paragraph 3 draft electronic accompanying document in accordance with § 26 paragraph 2

(4) The authority referred to in § 26 paragraph 3 shall verify the accuracy and validity of the information contained in the draft electronic accompanying document, especially comparing the data contained in the document pursuant to paragraph 1. a) the design of electronic accompanying document referred to in paragraph 3 In the event that data finds incorrect or incomplete, it shall promptly inform the sender under paragraph 1 and the time limit within which the sender shortcomings removed. If the proposal shows an electronic accompanying document defects, the authority referred to in § 26 paragraph 3 shall assign this proposal reference code and transmit it to the sender under paragraph 1 Electronic accompanying document then replace the document pursuant to paragraph 1. a). Proceed in accordance with the provisions of § 26 and 27

(5) By the time the draft electronic accompanying document is assigned a reference code, which is communicated to the sender under paragraph 1, it is the right of selected products for those in under an exemption for the use of evidence pursuant to paragraph 1. a).

(6) The sender of selected products under an exemption referred to in paragraph 1 shall keep the document referred to in paragraph 1 letter. a) for 10 years from the date of transport to be concerned.

(7) In the case of the computerized system operator pursuant to paragraph 1 of the tax warehouse of dispatch or legitimate sender electronically notify the agency referred to in § 26 paragraph 3 changes according to § 27 paragraph 7 even before they are implemented. Proceed in accordance with the provisions of paragraphs 3 to 5

(8) the computerized system means that the means of communication access to the electronic tax system is not working or is malfunctioning electronic system itself.

 

  • 27d

Unavailability of electronic transport at the end

selected products under an exemption

 

(1) Where a service is under an exemption effected pursuant to § 25 paragraph 1 point. a) points 1 and 3, with the exception of transport to the recipient according to § 11 paragraph 1, point. d) and § 24, paragraph 1, with the exception of traffic to the point of export, and if the recipient selected products to produce the notice of adoption of the selected items using an electronic system according to § 27a paragraph 1 or 2 or § 27b paragraph 1, because

  1. a) the unavailability of electronic system in place of the selected products
  2. b) the unavailability of an electronic system at the departure of selected products from another Member State if the recipient in the time of adoption of selected products received elektronický accompanying document is issued with reference to specific administrative code, or
  3. c) the unavailability of an electronic system at the departure tax on selected goods in the Czech Republic, if it was not possible until the adoption of the selected products to use the procedure under § 27c paragraph 3 to 5,

uses a document containing the same information as the notice of adoption of selected products. This document shall be deemed to confirm the completion of transport. The recipient can immediately provide locally relevant tax point of adoption of selected products.

(2) If the recipient by the end of the day they were selected products received, unless the reasons set out in paragraph 1, the competent local tax point of adoption of selected products notice of adoption of selected products using the computerized system, the tax administrator shall send a copy of the document referred to in paragraph 1 to the competent authorities Member State of dispatch or the sender under paragraph 1 of the tax in the Czech Republic.

(3) The tax locally according to the location of selected products before adopting a document referred to in paragraph 1 to the competent authorities of the Member State of dispatch from another Member State.

(4) immediately upon the availability of an electronic system restore the beneficiary shall submit the notification of acceptance of products selected under an exemption pursuant to § 27a paragraph 1 or 2 or § 27b paragraph 1 Furthermore, the procedure under § 27c paragraph 3 to 5

 

  • 27e

Unavailability of an electronic system for export

 

( 1) In the cases pursuant to § 25 paragraph 1 point . a) Section 2 or in cases of export of selected products according to § 24 paragraph 1 of the reasons the computerized system in the Czech Republic or the reasons specified in § 27d paragraph 1, point . b ) or c ) is not the report of export of selected products from tax in the European Union , establish customs office which dismissed selected products to export, a document which contains the same information as the notice and stating that the service was terminated.

( 2) The customs office referred to in paragraph 1 shall send the documents referred to in paragraph 1 to the competent authorities of the Member State of dispatch or the sender of the tax territory of the Czech Republic, if you can not report of export of selected products by the end of the day when the customs office referred to in paragraph 1 has received confirmation of exit selected products from tax in the European Union by a customs officer , if these different customs offices , or when the selected products emerge from the fiscal territory of the European Union.

(3) In the case of transport in accordance with § 25 paragraph 1 point. b) Section 2 tax administrator according to the place of departure selected products shall provide a copy of the document referred to in paragraph 1 drawn up by the competent authority of another Member State of export to the sender.

(4) If the electronic system unavailability pursuant to paragraph 1 removed, apply the procedure according to § 27b.

(5) If in cases under § 25 paragraph 1 point. a) section 2 or in cases of exports of selected products in accordance with § 24 paragraph 1 can not demonstrate completion of transport selected products under an exemption notification of exports of selected products or due to the lack of an electronic system, nor the reasons set out in § 27d paragraph 1 point. b) or c), the customs office referred to in paragraph 1 shall prepare a replacement export notification of selected products that will replace this document. Replacement export notification then selected products to the competent authorities of the Member State of departure or to the sender in the tax territory of the Czech Republic.

 

  • 27f

Alternatives to the transport mode selected products

conditional exemption

 

(1) If the right mode of conditional exemption effected pursuant to § 25 paragraph 1 point. a) points 1 and 3 or § 24, paragraph 1, with the exception of transport to the recipient according to § 11 paragraph 1 point. d) with the exception of transport to the place of export in accordance with § 24, paragraph 1, and selected products if the recipient is unable to provide notice of the adoption of selected products using the computerized system according to § 27 paragraph 1 or 2 or § 27b for reasons other than those referred to in § 27d paragraph . 1, so these facts can not be proven procedures laid down in the case of the computerized system, the beneficiary shall submit to the competent local tax Receipt selected products substitute proof of acceptance of selected products, which must contain the same information as the notice of adoption of the selected products.

(2) Unless alternative proof of acceptance of selected products defects, the tax referred to in paragraph 1 shall forward the document to the competent authorities of the Member State of dispatch or in the case of transport in accordance with § 24 paragraph 1 the competent local tax authorities for the consignor. Tax administrator responsible for sender then sends the document directly to the sender.

(3) In the case of transport in accordance with § 25 paragraph 1 point. b) other than those referred to in Council Directive on the general arrangements for excise duty 27e) tax according to the place of departure selected products that will receive proof of acceptance of replacement of selected products from the competent authorities of another Member State shall examine this document and in the case of termination of its recognition record traffic to the electronic system.

 

  • 28

Violation under an exemption during transport

 

(1) A violation under an exemption occurs during transport, except as provided in paragraph 2, if the selected products transported within the time limit ended their right to a tax warehouse, to the beneficiary, to the place of direct delivery, to the point of export; person referred to in § 11 paragraph 1 point. d) or e) or beneficiaries under the Council Directive concerning the general arrangements for excise duty 6a) in another Member State.

( 2 ) if the conditions referred to in paragraph 1 as a result of unforeseen loss or destruction of or as a result of losses under § 49 or § 11 , paragraph 71 , paragraph 2 and the authority referred to in § 26 paragraph 3 local jurisdiction sending a tax warehouse or place of imports , from which the service started , it was about the events immediately informed , not to fulfill the conditions for violation of conditional exemption.

(3) Selected products for which a violation under an exemption occurred, are considered as excluded from the scheme, unless otherwise paragraph 9.

(4) If it finds that a violation under an exemption has occurred in the tax territory of the Czech Republic, the obligation to declare and pay tax arises in the tax territory of the Czech Republic.

(5) Where the territory of the Czech Republic, a violation under an exemption during transport opened in another Member State and is not possible to determine where the violation occurred, the obligation to declare and pay tax arises in the tax territory of the Czech Republic .

(6) The tax administrator shall provide the competent tax authority of the Member State in which the transport started, information about the obligation to declare and pay the tax in the Czech Republic.

(7) If the selected products were transported to the tax territory of the Czech Republic pursuant to § 24 paragraph 1 and the recipient does not prove or customs office, which decided to release these selected products to export, not confirmed within four months from the date of dispatch of the selected products to selected products

  1. a) have been delivered to its destination,

b ) resigned from tax in the European Union or

c ) have been completely destroyed or degraded as a result of unforeseen loss or impairment

consider these selected products as excluded from the regime of conditional exemption. The fact that it has not been confirmed that the selected products were sent to meet the conditions specified in subparagraphs a) or b), the transmitting operator of a tax warehouse tax administrator that the tax warehouse within two months from the date of commencement of transportation. The authorized consignor shall inform the same period in the customs office, which decided on the release of selected products into free circulation.

(8) If the selected products were transported from the tax territory of the Czech Republic pursuant to § 25 paragraph 1 point. b) a recipient in another Member State does not prove or competent authority of another Member State of export does not confirm within four months from the date of dispatch of the selected products to selected products

  1. a) have been delivered to its destination,

b ) resigned from tax in the European Union ,

c ) have been completely destroyed or degraded as a result of unforeseen loss or destruction of , or

  1. d) have not been delivered to its destination because of a breach under an exemption, which occurred during transport outside the tax territory of the Czech Republic,

consider these selected products as excluded from the regime of conditional exemption. The fact that it has not been confirmed that the selected products were sent to meet the conditions referred to in points a), b) or c), the transmitting operator of a tax warehouse tax administrator that the tax warehouse within two months from the date of commencement of transportation. The authorized consignor shall inform the same period in the customs office, which decided on the release of selected products into free circulation.

(9) If the person referred to in § 4, paragraph 1, point. d) did not know or could not know that the selected products transported under the conditional exemption were not delivered to the place of destination may, within one month from the day when he was informed of this fact by the tax locally competent tax warehouse from which the transport begins, or office, which decided on the release of selected products for free circulation, to prove that service was terminated in accordance with paragraph 6 § 24 or § 25, paragraph 6, or a violation of conditional exemption during transport on the territory of another Member State.

(10 ) If within a period of three years from the date of commencement of transportation, that there was no violation of conditional exemption and the tax was collected in another Member State or that the violation of conditional exemption occurred in another Member State and in this another Member State, the tax was levied , arises from the day the claim for refund of tax paid in the tax territory of the Czech Republic. Entitlement to reimbursement is applied in the tax return in accordance with § 14 paragraph fifth This tax returns must be accompanied by proof of payment of tax in another Member State. If there is the assessment of entitlement to the refundable tax refund excess returns without an application within 30 calendar days from the day after his birth .

(11) If the breach is discovered of conditional exemption during transport in another Member State and then within a period of three years from the date of the planned service determines that the infringement occurred territory of the Czech Republic, proceed in accordance with paragraph 4 After paying taxes notify the tax administrator shall inform the competent authorities of the Member State in which the violation of conditional exemption during transport detected.

 

  • 29

Transport of selected products placed in free

tax circulation in another Member State for commercial purposes

 

(1) A legal or natural person purchasing the selected products from another Member State for the purpose of business is required before removing the selected products in free tax circulation in another Member State to register as a tax payer and the tax authorities announce a number of select products and provide security taxes.

(2) A person referred to in paragraph 1, provides security tax rate that would be required to declare and pay if the selected products have been put into free circulation tax territory of the Czech Republic, unless this Act provides otherwise (§ 60, paragraph 13) . This person shall transfer tax or the composition of the funds on deposit account to secure the tax established by the tax, and for ensuring the tax shall not be entitled to interest on the amount of compound in the deposit account to secure tax. With the consent of the person who guaranteed the payment, the tax provided by ensuring tax pay tax. Otherwise, the decision to release tax securement within 5 working days from the date on which the amount of tax paid under paragraph 3, 6, or 8 has been credited to the account designated by the tax authority in whose territorial jurisdiction the person referred to in paragraph 1 seat or place of residence.

(3) After collection of selected products or services after a legal or natural person referred to in paragraph 1 shall be obliged to file a tax return and pay tax. If legal or natural person fails to comply with the procedure laid down in paragraph 1 is obliged to file tax returns and pay tax next business day after receipt of products.

(4) Selected articles which have been put into free tax circulation in another Member State and are accepted by a public body shall be deemed accepted selected products for business purposes, the public entity shall proceed in accordance with paragraphs 1 and 2

(5) The tax administrator shall ensure tax to pay taxes, including its accessories, unless the tax is paid by the due date of tax under this Act.

(6 ) If, during the transport of selected products put into free tax circulation in another Member State and intended for business purposes in the tax territory of the Czech Republic for their loss or destruction shall proceed in accordance with § 4, paragraph 1 , point . d ) and § 28 paragraph 4, 5 , 10 and 11 mutatis mutandis. This does not apply in the case of unforeseeable loss or impairment. In this case, the tax administrator decides to release the collateral duty within 5 working days from the date of proof of this fact.

(7) The provisions of § 29 shall not apply to selected products placed in free tax circulation in another Member State

  1. a) carried through the tax territory of the Czech Republic to another Member State or
  2. b) located on board the aircraft during a stopover in the tax territory of the Czech Republic,

if, on this traffic will not be lost or degradation of selected products.

(8 ) If the tax territory of the Czech Republic , during the transport of selected products referred to in paragraph 7 was their loss or destruction of , the obligation to declare and pay tax arises on the tax territory of the Czech Republic, regardless of whether they have been lost or depreciation in the tax territory of the Czech Republic , or whether it is not possible to determine where this event has occurred . This does not apply in the case of unforeseeable loss or impairment.

(9) The tax administrator shall provide the competent tax authority of the Member State in which the transport started, information about the obligation to declare and pay the tax in the Czech Republic. Also provide information on this fact to the competent tax authority of the Member State in which the right is to be terminated.

(10) If the territory of the Czech Republic, during the transport of selected products under paragraph 7 have been lost or impairment in the sense § 3. s), the tax administrator shall provide the competent tax authority of the Member State in which he has a right to be terminated, disclose that fact.

 

  • 30

Simplified accompanying document

 

(1) Selected products placed in free tax circulation in another Member State and brought into the tax territory of the Czech Republic for business purposes or for a public entity performing the tasks can be transported with a simplified accompanying document.

(2) Selected products placed in free tax circulation in another Member State and transported through the tax territory of the Czech Republic to the other Member State for business purposes can be conveyed only with a simplified accompanying document and the appropriate route. If these selected products transported in this way often and regularly, it can be concluded on the basis of bilateral agreement with that other Member State without hauling the simplified accompanying document.

(3) Selected products placed in free tax circulation in the tax territory of the Czech Republic and transported through the territory of another Member State in the tax territory of the Czech Republic for business purposes can be conveyed only with a simplified accompanying document and the appropriate route. If these selected products transported in this way often and regularly, it can be concluded on the basis of bilateral agreement with that other Member State without hauling the simplified accompanying document.

(4) The taxpayer who acquires selected products put into free circulation tax in another Member State for the purposes of business, the supplier sending the request immediately after the selected products send back the certified copy of the simplified accompanying document. The tax authority is obliged to issue a receipt request that the tax was granted or paid.

(5 ) The model of the simplified accompanying document and its terms are set out in the relevant legislation of the European Union. 30)

 

  • 31

Transport of selected products placed in free

circulation tax in the tax territory of the Czech Republic

to another Member State or through

another Member State for business purposes

 

(1) Selected products put into free circulation tax territory of the Czech Republic and transported to another Member State for the purposes of business can be transported with a simplified accompanying document. The shipper shall notify in writing before commencing the transport tax. The notification shall specify the start date of transport.

(2) The consignor shall prepare a simplified accompanying document in triplicate and each copy of the marked numbers 1, 2 and 3 Copy No 1 kept by the consignor, copy No 2 and 3 shall surrender to the carrier. The sender is obliged to keep the certified copy of No. 3, received from the recipient for 10 years from the end of the calendar year in which the documents were issued.

(3) Selected products put into free circulation tax territory of the Czech Republic and transported through another Member State to tax in the Czech Republic for business purposes can be transported with a simplified accompanying document. The shipper shall notify in writing before commencing the transport tax.

(4) The consignor shall prepare a simplified accompanying document in triplicate and each copy of the marked numbers 1, 2 and 3 Copy No 1 kept by the consignor, copy No 2 and 3 shall surrender to the carrier. The recipient shall retain copy No 2 and confirm receipt of the copy of the selected products 3, which sends the first working day after completion of transport.

(5) If selected products put into free circulation tax territory of the Czech Republic transported through another Member State to tax in the Czech Republic for business purposes and regularly, the competent tax authority, assuming negotiated bilateral agreements with the other Member State , authorize a simplified procedure deviated from paragraphs 2 to 4

(6 ) If, during the transport of selected products put into free tax circulation in the tax territory of the Czech Republic and intended for business purposes in another Member State for their loss or destruction shall proceed in accordance with § 4, paragraph 1 , point . D) and § 28 paragraph 4 , 5 and 10 mutatis mutandis. This does not apply in the case of unforeseeable loss or impairment.

(7) The tax administrator shall provide the competent tax authority of the Member State in which the right is to be completed, information on the obligation to declare and pay the tax in the Czech Republic.

(8 ) If the tax territory of the Czech Republic , during the transport of selected products saw their unpredictable loss or destruction of , the tax administrator shall provide the competent tax authority of the Member State in which he has a right to be terminated by this reality .

 

  • 32

Transport of selected products for personal consumption

 

(1) Selected products are put into free tax circulation in another Member State and individuals have taken in that Member State for personal use and they are brought into the tax territory of the Czech Republic are exempt from tax. For these products do not require special permission according to § 13

(2) In assessing whether the selected products are intended for business or for personal consumption tax into account in particular

  1. a) whether the individual is an entrepreneur and why other products acquired,
  2. b) the place where the products are selected, or mode of transport,
  3. c) documents on selected products,
  4. d) the amount and nature of the selected products.

(3) It can if you selected an individual to transport goods from another Member State, the tax territory of the Czech Republic, those selected products for selected products acquired for business purposes, except for small consignments of non-commercial character sent by individuals to individuals. In assessing whether it is a small consignment of non-commercial nature, shall apply the provisions of paragraph 2 and § 4, paragraph 2 accordingly. Selected products are contained in small consignments of non-commercial nature, are exempt, and their uptake does not require special permission according to § 13

(4) The number of selected products for personal consumption for the purposes of this provision shall be deemed to amount indicated in § 4 paragraph 5

(5) The tax administrator may decide that for the selected products intended for personal use can be considered as more than mentioned in paragraph 4, if it results from an assessment of the facts referred to in paragraph 2

 

  • 33

Sending selected products

 

(1) If the selected products that were put into free tax circulation in another Member State, sent a natural or legal person or on its behalf and that person has in that other Member State of domicile or head office, and legal or natural person established or resident in the tax territory of the Czech Republic, and who is not engaged in business other independent economic activity, the obligation to declare and pay tax arises in the tax territory of the Czech Republic.

( 2) A natural or legal person selected products sent from another Member State on the territory of the Czech Republic, tax , legal or natural person referred to in paragraph 1 , constitutes the fulfillment of this obligation, the tax representative for sending selected products.

(3) tax representative for sending selected products may only be a legal or natural person established or resident in the tax territory of the Czech Republic, which is not identical to any entity referred to in paragraph 1 which are sent to selected products.

(4) The tax representative for sending selected products is required before each shipment of selected products from another Member State notifies the relevant tax

  1. a) the name or commercial designation, type and quantity of products shipped in the selected units of measurement; name of the selected product must be sufficiently specific term, which permits identification of the selected product to be able to clearly identify what is the tax rate for this product ,

b ) the name , registered office or place of residence and tax identification number, if any , legal or natural persons referred to in paragraph 1 which are sent to selected products .

It is also required before each shipment of selected products provide security taxes, which corresponds to the amount of tax for the amount sent to selected products if these were selected products put into free circulation tax territory of the Czech Republic. Ensuring tax is provided lodging or transfers of funds to the deposit account to secure the tax established by the tax locally competent tax representative for sending selected products, and for ensuring the tax shall not be entitled to interest on the amount of compound in the deposit account.

(5) The tax representative for the sending of selected products is required for adoption of the selected products, natural or legal person referred to in paragraph 1 which is selected products sent to the tax territory of the Czech Republic to declare and pay tax [§ 9, paragraph 3, point. i)].

(6) If a tax agent to send the selected products meet the obligations set out in paragraph 4, the duty to declare and pay tax on a legal or natural person referred to in paragraph 1, which sent the selected products accepted.

(7) With the approval of a tax representative for sending selected products may tax the relevant local tax representative for sending selected products provided by ensuring tax pay tax. If no approval is granted, the tax decision to release tax securement within 5 working days from the date on which the amount of tax paid under paragraph 5, 6 or 15 was credited to the designated account of the tax administrator.

(8) The tax locally competent tax representative for sending selected articles the secured tax to pay taxes, including its accessories, unless the tax is paid by the due date of tax under this Act.

(9) The tax representative for the sending of selected products shall keep records of selected products and received legal or natural persons referred to in paragraph 1, which were sent to selected products. The register shall contain the information specified in paragraph 4

(10) In the case of repeated sending of selected products to design a tax representative for sending selected products may tax the relevant local tax representative for sending selected products allow selected products received in one tax period were included in a tax return (§ 18 ).

(11) to tax returns under § 18 is a tax representative for sending selected products required to attach a document confirming that the tax is sent to the selected products was paid in the Member State from which they were sent.

(12) After tax payment tax locally competent tax representative for sending selected products at the request of a tax representative for sending selected products issued for reimbursement purposes in the Member State from which they were selected products are shipped,

  1. a) a certificate of tax payment under paragraph 5 or 6,
  2. b) a certificate of tax payment pursuant to paragraph 15, or

c ) confirmation that the transport of selected products was sent to the tax territory of the Czech Republic to the unforeseen loss or impairment.

(13) Any natural or legal person residing or established territory of the Czech Republic can be sent to the selected products put into free circulation tax territory of the Czech Republic, a natural or legal person established or resident in the territory of another Member State, engaged in business or None other independent economic activity, if selected products before sending written notice to its competent local tax authorities in the notice the name and number of sent selected products and the Member State of destination.

(14) natural or legal person residing or established in the tax territory of the Czech Republic, sending the selected products placed in free tax circulation in the tax territory of the Czech legal or natural person established or resident in the territory of another Member State, engaged in business another does not carry out independent economic activity, is required to keep records of the selected products shipped and is required to demonstrate compliance with the conditions for sending the selected products to another Member State laid down by that state to which they are sent to selected products.

(15 ) If, during the transport of selected products sent to tax in the Czech Republic from another Member State or dispatched from the tax territory of the Czech Republic in another Member State for their loss or destruction shall proceed in accordance with paragraph 8 and § 4, paragraph 1 point . d ) and § 28 paragraph 4 , 5 and 10 mutatis mutandis. This does not apply in the case of unforeseeable loss or impairment. In this case, the tax administrator decides to release the collateral duty within 5 working days from the date of proof of this fact, if it was such tax security provided under paragraph 4

(16) If, during the transport of selected products shipped from tax in the Czech Republic to another Member State for their loss or destruction of, the tax administrator shall provide the competent authority of the Member State in which he has a right to be sent to selected products completed, information about the obligation to grant tax and pay the tax in the Czech Republic.

(17 ) If, during the transport of selected products shipped from tax in the Czech Republic to another Member State to their unpredictable loss or destruction of , the tax administrator shall provide the competent authority of the Member State in which he has a right to be terminated by this reality .

(18) The provisions of § 33 shall not apply to selected products that are covered in small consignments of non-commercial character according to § 32 paragraph 3

 

  • 33a

Permission to provisions of a tax representative for sending

selected products

 

(1) A legal or natural person established or resident in the tax territory of the Czech Republic may be a tax representative for sending selected products only with permission. About this permit decision on the tax proposal to permit the appointment of a tax representative for sending selected products. This proposal provides a natural or legal person who sends the selected products from another Member State to tax in the Czech Republic.

(2) Application for a permit to the provisions of a tax representative to send the selected articles must include the following

  1. a) business name or name , registered office and registration information for VAT in another Member State of the person sending the selected products from another Member State; these data are confirmed by the relevant tax

b ) the name or business name , address and tax identification number of the person to be appointed a tax representative for sending selected products

  1. c) a power of attorney to represent 27b) and the declaration of the person to be appointed tax representative for sending selected products that represent agrees, that person’s statement that the representation agreement must be submitted with a notarized signature of the applicant, if this declaration is not integral part of the power of attorney,
  2. d) proof that the person to be appointed fiscal agent for the sending of selected products, and in what amount is in arrears of the Czech Republic recorded the customs or tax authorities or underpayment of premiums and penalties for public health insurance or the premiums and penalties social security and state employment policy, which may not be the day of submission of the proposal are more than 30 calendar days.

(3) The tax administrator decides to permit only if the application for a license shall contain the particulars referred to in paragraph 2 If the person to be appointed tax representative for sending sample products, arrears of taxes or duties or arrears in payments and penalties for public health insurance or the premiums and penalties of social security contributions and state employment tax issue a permit only if provided payment of arrears.

(4) the claimant or the person to be appointed tax representative for sending sample products, is obliged to challenge the tax to state and substantiate other data needed for tax administration.

(5) Unless the petitioner defects tax locally competent person to be appointed tax representative for sending sample products, decide on the permit within 30 calendar days from the start of the proceedings; enter the details in the decision under paragraph 2. a) to c).

(6) Decision on application for a permit to the provisions of a tax representative for the sending of selected products suits to justify.

(7) A legal or natural person who has been issued a tax representative provisions for sending sample products, is obliged to notify the competent local tax authorities that tax representative, any change of information pursuant to paragraph 2. a) specified in the permit, within 5 calendar days from the date of its creation.

(8) A legal or natural person who has been appointed tax representative for sending sample products, is obliged to notify the competent local tax authorities that tax representative, any change of information pursuant to paragraph 2. b) specified in the permit, the provisions of a tax representative for sending selected products, within 5 calendar days from the date of its creation.

(9) A legal or natural person who denounced the power of attorney pursuant to paragraph 2. c) is obliged to notify the competent local tax authorities that tax representative, within 5 calendar days from the date of its creation.

(10 ) If there is a change of residence pursuant to paragraph 2 . a) or b ) , the tax administrator decides to change the original authorization .

(11) If there is a change in other information contained in the permit, the tax administrator decides to withdraw an authorization and the possible issue of new.

(12) The authorization expires

  1. a) the dissolution of the legal person, if the tax representative of selected products for sending legal entity

b ) the death tax representative for sending selected products or the entry into force of the judgment the court for a declaration of a tax representative for the sending of selected products for the dead ,

  1. c) the date of the decision of the bankruptcy court on the property tax representative for the sending of selected products
  2. d) dissolution of a trade license 21),
  3. e) the withdrawal of attorney person or entity sending the selected products from another Member State in the tax territory of the Czech Republic, which power of attorney granted, or
  4. f) termination of the tax power of attorney to send a representative selected products.

(13) The tax administrator shall withdraw the authorization issued by the tax representative for sending selected products if

  1. a) no longer grounds on which it was issued
  2. b) the tax agent for sending selected products after the issue of fulfilling the obligations that are a condition for his release, or violates seriously the obligation to keep records accurate, complete, conclusive, intelligible, clear and in a manner that ensures sustainability accounting records in relation to the facts arising from the permit or to maintain records pursuant to § 33, paragraph 9, or otherwise violates the obligations of a tax representative or a fine not lead to corrective
  3. c) the tax agent for the sending of selected products for the withdrawal request, or
  4. d) the tax agent for the sending of selected products for three consecutive calendar months for no reason does not accept certain products.

 

  • 34

Imports of selected products

 

If the selected products imported into the tax territory of the Czech Republic and they are not placed under an exemption or under suspension from duty, the tax is imposed under conditions laid down by customs rules.

 

  • 35

Exports of selected products

repealed § 142

 

 

  • 36

Sale prices without taxes

 

(1 ) Selected products can be sold with the authorization of the tax administrator for prices without taxes in the international transit area of airports and on board aircraft during a flight to individuals in their immediate exit from the fiscal territory of the European Union. Transit space defining decisions of the tax locally relevant international airports.

(2) Selected products can be delivered to the premises referred to in paragraph 1 and aboard aircraft only in the conditional exemption. Thus supplied selected products are considered to be placed under the conditional exemption up to the time of the sale.

(3) Selected products may be sold at prices without taxes individuals after verifying that the destination station is in a third country or third territory. The authorization holder shall ensure that the sale of selected products on the sales document indicated the flight number, type and price of selected products.

(4) A permit issued by the relevant local tax International Airport, and even if permission for sale at prices excluding tax on aircraft during flight.

(5) The application for authorization shall contain the following elements:

  1. a) business name or name , registered office or place of residence and tax identification number or date of birth of the petitioner ,
  2. b) identification of the premises referred to in paragraph 1, or putting airlines on which it intends to sell selected products at prices without taxes
  3. c) the name or designation of selected products sold,
  4. d) consent to the sale of the airport for a price without tax in the areas referred to in paragraph 1, or consent of the airport with the sale prices without taxes on aircraft during flight
  5. e) evidence of whether and to what extent the applicant is delinquent in the Czech Republic recorded the customs or tax authorities or arrears in payments and penalties for public health insurance or the premiums and penalties for social security and contribution to the state employment policy, which may not be the date of submission of which are more than 30 calendar days.

(6) The tax will require a special legal regulation 19) an extract from the Criminal Register of the petitioner, and where the petitioner legal person, it shall also extracts from the Criminal Records relating to the statutory body or members of statutory bodies. Application for an extract from the Criminal Register and extract from the Criminal Register shall be transmitted in electronic form, in a manner allowing remote access.

(7) The tax administrator shall issue a permit if the application for authorization shall include the particulars referred to in paragraph 5 and the petitioner is not in liquidation or insolvency proceedings pursuant to a special legal regulation 20).

(8) The tax administrator shall decide on the application for a permit within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend closest senior manager taxes. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(9) The authorization for sale for the price without tax tax administrator determines the types of selected products that may be sold tax free.

(10) The tax administrator is authorized to determine the conditions in the permit to ensure selected products in the areas referred to in paragraph 1 and on board aircraft and space in which are stored the selected products before putting them in the areas specified in paragraph 1 and on board aircraft.

(11) The tax at issue permits assigned to each licensee registration number and issue a certificate of registration.

(12) The licensee shall within 5 calendar days from the date of the change in tax notify any change in facts and particulars referred to in paragraph 5 In case of change of residence or place of residence, identification of the premises, or airlines or species selected products tax administrator decides to change the permission. In case of changes in other facts and figures that are listed in the permit, the tax administrator shall issue a new permit and withdraw prior authorization. Delivered or communicated by a new decision for a permit must also include in the operative part of the decision to withdraw the original permit.

(13) The authorization expires

  1. a) the dissolution of the legal person, if the holder is a legal person,

b ) the death of the holder or the entry of a judgment of the court a declaration from the dead,

  1. c) the date of final decision of the court for a declaration of bankruptcy of the holder, or
  2. d) dissolution of a trade license. 21)

(14) The tax administrator shall withdraw the authorization if

  1. a) change the conditions under which the license was issued and the holder has not asked for his change
  2. b) the holder so requests, or
  3. c) the holder fails to comply with conditions relating to the sale of selected products at prices exclusive of tax under this Act or another legal regulation 13) or the conditions specified in the permit.

(15) If the permission for sale at prices without tax or if this authorization is withdrawn, the taxpayer performs in the presence of officials of the tax administration within 5 calendar days of inventory of stocks of selected products and by the next working day after the deadline shall submit tax returns and pay tax. In the case referred to in paragraph 13 point. b) inventory at the same time through a person authorized to continue to trade under the Trade Act, unless the inventory carried out within a specified period, make an inventory tax. Person authorized to continue to trade under the Trade Act is required no later than the day after the inventory file a tax return and pay the tax.

(16) If the permit to sell at prices excluding tax intends to terminate business and asked for a withdrawal, with the approval of the tax selected products at prices received tax-free prices to sell for tax-free to another person, which is appropriately authorized for sale under net of tax. Selected products can sell to that person by the date of entry into force of the decision to withdraw an authorization.

 

  • 37

Evidence in the company for the production of selected products

 

(1) A tax warehouse pursuant to § 19 paragraph 2 point. a) shall keep records of selected products

  1. a) produced or processed on a production of selected products
  2. b) received into the company for the production of selected products
  3. c) issued by the enterprise for the production of selected products
  4. d) used for own consumption
  5. e) adopted in place of direct delivery,
  6. f) issued from the place of direct delivery.

(2) The records referred to in paragraph 1 shall be broken down by type of selected products listed

  1. a) the names of the selected products in a number of units of measurement and date of manufacture or processing of selected products
  2. b) trade names of selected products, the number of units of measurement and the date of adoption of selected products and identification of the supplier; for selected products imported also the identification of the declarant, 32) if the declarant by a person other than the operator of a tax warehouse, marking the customs office where customs was management, including the date of release of selected products imported for free circulation, or if they can make a claim for refund under § 14 paragraph 1 point. b), § 54, paragraph 2 and § 78, paragraph 6 and 7, instead of direct delivery, if this place other than a tax warehouse,

c ) trade names of selected products , amount of units of measurement , date and purpose of use of selected products by the operator of a tax warehouse for their own consumption , for consumption by members of his joint households and persons close to him , his staff, members , partners and members of their households and together people close to them ,

  1. d) trade names of selected products, the number of units of measurement and date of selected products and the identification of the recipient, if the selected products took over the carrier who is not a recipient must be given in the records and identification data carrier, instead of direct delivery, if this place different from a tax warehouse space,
  2. e) trade names and quantities of selected products in selected units of measurement of products exported, their date of release for export, marking the customs office where customs proceedings took place and the identification of the declarant,
  3. f) the particulars mentioned in the documents pursuant to § 27, § 27a, § § 27b or 27f if these data are no longer listed under a) to e).

(3) Write to register for the manufacture, processing, publication or use of selected products must be made within the period prescribed by the tax. Entry into the register after taking selected products must be made immediately after the end of their service.

(4) Records are kept for 10 years from the end of the calendar year in which such records were made.

 

  • 38

Records of selected products in the warehouse

 

(1) A tax warehouse pursuant to § 19 paragraph 2 point. b) shall keep records of selected products

  1. a) received in the warehouse of selected products
  2. b) processed or used for personal consumption of the warehouse,
  3. c) issued from stock selected products
  4. d) adopted in place of direct delivery,
  5. e) issued from the place of direct delivery.

(2) For the keeping of records apply to § 37 paragraph 2 point. b) to f), paragraphs 3 and 4 accordingly.

 

  • 39

Records kept by an authorized recipient

 

(1) The Beneficiary shall keep records of selected goods received and issued.

(2) For the keeping of records apply to § 37 paragraph 2 point. b) to f), paragraphs 3 and 4 accordingly.

 

  • 39a

Records kept by an authorized sender

 

(1) authorized senders listed in § 3. k) is required to keep records of selected products accepted for transportation from the point of import and selected products that have been imported from the right end.

(2) The records referred to in paragraph 1 shall be broken down by type of selected products listed

  1. a) the names of the selected products accepted for transportation from the place of imports, in units of measurement and the start of transport,
  2. b) trade names of selected products that have been imported from the right end, the number of units of measurement and date of completion of transport.

(3) For the keeping of records apply to § 37 paragraph 3 and 4 accordingly.

 

  • 40

Evidence led by

 

(1) Unless this Act stipulates otherwise (§ 53a), the user is obliged to keep records of selected products

  1. a) received,
  2. b) used for the purposes specified in the special permit,
  3. c) used for purposes other than those listed in the special permit,
  4. d) sent to another user
  5. e) fuels produced from assumed selected products.

(2) For the keeping of records apply to § 37 paragraph 2 point. b) to e), paragraphs 3 and 4obdobně.

 

  • 41

Powers tax

 

(1) The tax administrator may order the taxpayer making an inventory of the deadline set by the tax. The result of inventory informs the taxpayer tax next business day after completion.

(2) Official persons may notice for the purpose of tax administration to be continuously present in the premises of the taxpayer that are designed for business purposes.

(3) The tax administrator shall publish a manner allowing remote access list of taxpayers. This list contains the following information:

  1. a) business name or name , address and tax identification number of the taxable entity ,
  2. b) tax the taxpayer,
  3. c) the products of which the taxpayer is produced, processed, stored, received or sent,
  4. d) the date of authorization to work.

 

Management to ensure the selected products

or vehicle

  • 42

 

(1) The tax administrator shall ensure selected products, where appropriate, means of transport, which is transported, if it finds that

  1. a) the products are shipped without the evidence referred to in § 6, 27 and 27c, 30, 51, 100, 100a except as provided in § 50 paragraph 8,
  2. b) the products are shipped without the evidence referred to in § 5,
  3. c) information on the document referred to in subparagraph a) or b) are incorrect or untrue, or
  4. d) the document referred to in subparagraph a) or b) is modified or falsified.

(2) Except where the selected products for personal consumption or unless proven legitimate acquisition of selected products at prices without tax, tax these selected articles will ensure that if

  1. a) they are stored without document referred to in § 5,
  2. b) the information provided in the document referred to in subparagraph a) are incorrect or untrue, or
  3. c) the document mentioned in a) is modified or falsified.

(3) Provision of selected products or means of transport referred to in paragraph 1 or 2, the tax administrator, who first discovers the grounds for detention, and writes about the protocol. A copy of the protocol shall provide the person with which the selected products found.

(4) A person, for which the selected products found, issue secured selected products or conveyance tax; refuses to release them, the tax administrator selected products or means of transport withdrawn. Withdrawal of selected products or means of transport shall be indicated in the log.

(5) The tax administrator shall determine the place and manner of secured storage of selected products or means of transport. The cost of secured storage of selected goods and means of transport shall be borne by the owner, or person for which the selected products found only in the event that the tax authorities will decide on the forfeiture or confiscation of the seized products or selected vehicle.

 

  • 42a

 

(1) party to the proceeding to ensure the selected products or means of transport is

  1. a) the person for whom the selected products were detected;
  2. b) a person who has secured a right in the selected products or means of transport.

(2) The tax administrator shall within 3 working days from the original report in accordance with § 42 paragraph 3 of the collateral. The tax authority in the decision imposes a ban on selected products with secure means of transport or in any manner dispose.

(3) The decision to ensure the selected products or means of transport may be appealed within 7 working days of its receipt.

 

  • 42b

Secured control of selected products

or vehicle

 

(1) The tax administrator, who decided to ensure the selected products or means of transport, promptly initiate proceedings aimed at determining whether the selected products were treated by the processes specified in § 42 paragraph 1 or 2, or if the means of transport such products transported.

(2) the secured party to the proceedings of selected products or means of transport are the person referred to in § 42a paragraph 1

 

  • 42c

The release of the selected products

or vehicle

 

(1) The tax administrator shall decide on the release

  1. a) the selected products, to the extent that they are not managed in the manner specified in § 42 paragraph 1 or 2, or
  2. b) the vehicle if it is shown that with certain products, this vehicle transported, treated in ways not specified in § 42 paragraph 1

(2) The tax administrator may decide to release the vehicle, if the value of the vehicle obviously disproportionate to the amount of tax which should be levied on selected products, which have been secured.

(3) Loose selected products or means of transport shall, without undue delay, be returned to the person at which the selected products found. If you can not select the products or the means of transport that person to return back to the owner. The tax authority, which decided to release detained selected products or means of transport, writes about the return protocol.

 

  • 42d

Forfeiture or confiscation of the selected products

or vehicle

 

(1) If the tax authority decides on the release of selected products or means of transport, will decide on their

  1. a) forfeiture in the event that the owner of the goods or means of transport known or
  2. b) preventing the other cases.

(2) The owner of the forfeited or confiscated selected products or means of transport is the state.

(3) In propadnutými or occupied by selected products are disposed of by way determined by special legislation 68) or destroy these products, seized or confiscated tobacco products shall be destroyed at all times. The destruction of selected products is done at the expense of the original owner, or person with which the selected products were detected.

 

  • 42e

Reimbursement of costs

 

(1) The costs for secured storage of selected goods and means of transport in the management of selected products to ensure the vehicle or the tax administrator within 60 days of the decision on the forfeiture or confiscation of selected products or means of transport.

(2) The costs of the destruction or physical destruction of selected products prescribed by the tax administrator within 60 days from the date of destruction, or physical destruction of these selected products.

(3) Reimbursement of costs pursuant to paragraphs 1 and 2 is due within 30 days from the decision to prescribe reimbursement to be paid.

(4) Reimbursement of state budget revenue.

 

  • 43

Fines

 

Where the tax administration to ensure the payment of taxes on taxes , impose a tax warehouse operator , to the beneficiary in accordance with § 22 , authorized the sender pursuant to § 3 . k) , a tax representative for sending selected products in accordance with § 33 of the user or a fine of 10 % of the collateral taxes used to pay taxes . If the tax is used to ensure payment of taxes to tax according to § 33 paragraph 7 , the fine is not.

 

 

PART TWO

SPECIAL PROVISIONS

 

 

TITLE I

Duty on mineral oils

 

  • 44

Taxpayers from mineral oils

 

(1) Taxpayers are also legal or natural person who becomes liable to declare and pay tax

  1. a) the use or sale of mineral oils mentioned in § 45 paragraph 1 and 2, which were not taxed, or for which the applicable tax rate is lower than the rate specified for the intended use for the purposes for which it is set higher tax rate,
  2. b) using or selling a mixture of mineral oil used for power-stroke engines to drive other than the two-stroke engines [§ 45 paragraph 2 point. b)],
  3. c) the use or sale of mineral oils referred to in § 45 paragraph 3 for

1) motor drive,

2) heat irrespective of the heat consumption (hereinafter referred to as “heat”), or

3) the production of mixtures referred to in § 45, paragraph 2,

  1. d) the use or sale of mineral oils mentioned in § 45 paragraph 5 for the drive motors,
  2. e) the use or sale of mineral oils mentioned in § 45, paragraph 6 for the production of heat,
  3. f) the sale or use of additives or fillers for mineral oils (§ 45 paragraph 7);
  4. g) the sale or free transfer of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed to the final consumption for propulsion or for production of heat or
  5. h) the use of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed for propulsion or for production of heat.

(2) The payer is not a person who uses mineral oil only under § 58b.

 

  • 45

Subject to tax on mineral oils

 

(1) The taxes are those mineral oils:

  1. a) motor gasoline listed under nomenclature codes 2710 11 41-2710 11 59, other than motor gasoline listed under nomenclature codes 2710 11 11 to 2710 11 25 11 90 and 2710 (hereinafter referred to as “other spirit”) and jet fuel, gasoline type specified CN codes 2710 11 31 2710 11 and 70,
  2. b) middle oil and heavy gas oils listed under nomenclature codes 27 10 19 11-27 10 19 49
  3. c) heavy fuel oils listed under nomenclature codes 27 10 19 51-27 10 19 69
  4. d) waste oils listed under nomenclature codes 2710 91 to 2710 99,
  5. e) liquefied petroleum gas and liquefied biogas for use, offered for sale or used for propulsion or other purposes listed under nomenclature codes 2711 12 11-2711 19 with the exception of liquefied petroleum gas and liquefied biogas specified in subparagraphs f) and g),
  6. f) liquefied petroleum gas and liquefied biogas for use, offered for sale or used for heat production listed under nomenclature codes 2711 12 11-2711 19 or
  7. g) liquefied petroleum gas and liquefied biogas for use, offered for sale or used

1) for stationary engines,

2) in relation to plant and machinery used in construction, civil engineering and public works, or

3) for vehicles intended for use off public roads or vehicles that are not approved for use mainly on public roads

listed under nomenclature codes 2711 12 11 19th až2711

(2) The taxes are also

  1. a) any mixture of selected products referred to in paragraph 1 and in this paragraph,
  2. b) a mixture of mineral oil containing a mixture of gasoline or gasoline with mineral oil referred to in paragraph 1 or with substances in paragraph 1 are not included, except for mixtures arising under letters d) and e) and blends used to drive two-stroke engines, unless the gasoline mixture containing other,
  3. c) a mixture of mineral oils referred to in paragraph 1 point. b) intended as fuel for diesel powered engines with RME biofuels fulfilling the sustainability criteria, with the proportion of the methyl ester of rapeseed oil must be at least 30% by volume of all substances contained in the mixture,
  4. d) a mixture of gasoline with anhydrous alcohol fermentation alcohol or specially denatured fermentation generally anhydrous denatured 35), which contain at least 90% by volume of gasoline and up to 10% by volume of anhydrous ethanol fermentation or specially denatured alcohol fermentation generally anhydrous denatured 35), while the oxygen content must not exceed of 3.7% by weight,
  5. e) a mixture of gasoline with ethyl tertiary butyl ether-alcohol made from fermented, dewatered specially denatured fermentation alcohol or denatured anhydrous generally 35), which contain at least 78% by volume of gasoline and more than 22% by volume of ethyl tertiary butyl ether, including unreacted alcohol in the production of ethyl tertiary butyl ether,
  6. f) any mixtures intended for use, offered for sale or used for propulsion or for production of heat, which is equivalent to the use of any mineral oil referred to in paragraph 1, except mixtures referred to in subparagraphs b) to e) and g) to m)
  7. g) a mixture of mineral oil with anhydrous alcohol fermentation alcohol or specially denatured fermentation generally anhydrous denatured 35) specified in points d), e) l) m), which contain more than 95% by volume of anhydrous ethanol fermentation or specially denatured alcohol fermentation generally anhydrous denatured 35) intended for use, offered for sale or used for propulsion.
  8. h) a mixture of gasoline with ethyl tertiary butyl ether-alcohol made from fermented specially denatured or anhydrous alcohol generally fermented anhydrous denatured alcohol and specially denatured anhydrous fermentation or alcohol fermentation generally anhydrous denatured 35) simultaneously so that the total oxygen content does not exceed 3.7 35% by weight), which contain at least 78% by volume of gasoline and more than 22% by volume mixture of ethyl tertiary butyl ether, including unreacted alcohol in the production of ethyl tertiary butyl ether and alcohol fermentation of anhydrous alcohol or specially denatured fermentation generally anhydrous denatured 35 )
  9. i) a mixture of gasoline and other oxygenated components of biological origin 35a) so that the total oxygen content does not exceed 3.7% by weight, the proportion of gasoline in the mixture must be at least 78% by volume
  10. j) mixtures of mineral oils referred to in paragraph 1 point. b) intended as fuel for diesel powered engines with methyl fatty acids listed under nomenclature code 3824 90 99, while the proportion of methyl esters of fatty acids may be more than 7% by volume of all substances contained in the mixture,
  11. k) a mixture of heavy gas oils with water containing 9-15% by weight of water intended for use, offered for sale or used for propulsion,
  12. l) a mixture of mineral oil with anhydrous alcohol fermentation specially denatured meeting sustainability criteria for biofuels fermentation alcohol or denatured anhydrous generally meets the sustainability criteria of biofuels specified in subparagraph m) that contain at least 70% and less than 85% by volume of anhydrous ethanol fermentation specially denatured meeting sustainability criteria for biofuels fermentative alcohol or denatured anhydrous generally meeting the sustainability criteria for biofuels, which are equivalent to the use of mineral oils referred to in paragraph 1 point. a) and conform to the relevant technical standard 35b), for use, offered for sale or used for propulsion,
  13. m) a mixture of mineral oil with anhydrous alcohol fermentation specially denatured meeting the sustainability criteria of biofuels specified in points d), e), i) or l), which contain more than 95% by volume of anhydrous ethanol fermentation specially denatured, which are equivalent to the use of mineral oils mentioned in paragraph 1 letter. b) and correspond to the technical standard 35c), for use, offered for sale or used for propulsion, or
  14. n) a mixture of heavy fuel oil referred to in paragraph 1 point. c) mineral oil referred to in subparagraphs a) to m) or mineral oil referred to in paragraph 1 point. b) intended for use, offered for sale or used for propulsion.

(3) The taxes are also mineral oils listed under nomenclature codes

  1. a) 1507 to 1518, used for propulsion, for heat or for producing mixtures referred to in paragraph 2,
  2. b) 2707,
  3. c) 2709,
  4. d) 2710 19 71 to 2710 19 99,
  5. e) 2714 and 2715,
  6. f) 2901 and 2902,
  7. g) 2905 11 00, which are not of synthetic origin, if intended for propelling engines or for production of heat
  8. h) 3403,
  9. i) 3811,
  10. j) 3817 or
  11. k) 3824 90 99, used for propulsion, for heat or for producing mixtures referred to in paragraph 2

(4) For mineral oils according to paragraph 3 arises when put into free tax circulation obligation to declare and pay tax only if they are intended for use, offered for sale or used for propulsion, for heat or for producing mixtures referred to in paragraph second

(5) The taxes are all products not listed in paragraphs 1 to 3, for use, offered for sale or used for propulsion. This does not apply to products that are subject to tax on natural gas and other gases and is subject to tax on solid fuels.

(6) The taxes are all products listed under nomenclature codes 2701 to 2715, with the exception of products that are subject to tax on natural gas and other gases and is subject to tax on fossil fuels, mineral oils and, except in accordance with paragraphs 1 and 3, designed to use, offered for sale or used for heat production.

(7) The taxes are also products for use, offered for sale or used as additives or fillers (additives) for mineral oils intended for use, offered for sale or used for propulsion, with the exception of products that absorb water from mineral oils tanks and fuel systems.

(8) The entity that buys liquefied petroleum gases mentioned in paragraph 1 letter. e), f) or g) is obliged before being put into free tax circulation to the seller in writing, for what purpose these gases will be used. Otherwise, these gases are taxed at the rate of tax provided for these gases for use, offered for sale or used for propulsion. The same obligation applies to the transferee or the person for the transferee or purchaser liquefied petroleum gases shall temporarily. This provision shall not apply to liquefied petroleum gases in pressure containers weighing 40 kg cartridges included.

(9) Liquefied petroleum gases referred to in paragraph 1, point. e), f) and g) may not be stored together in the same tray when the tray on storage is not a tax on stock. The trays in which liquefied petroleum gas under paragraph 1 point. e), f) or g) separately stored must be technologically separated and must not be interconnected. Liquefied petroleum gases listed in paragraph 1 point. e), f) and g) Followers of the trays in the liquid phase may be stored in a container fixed to the ground, which is used in accordance with law, 35d), unless this Act stipulates otherwise (§ 59, paragraph 10). This restriction does not apply to liquefied petroleum gas referred to in paragraph 1, point. f) and g) stored in pressurized containers weighing up to 40 kg load including, for liquefied petroleum gases referred to in paragraph 1, point. f) and g), which were purchased or acquired for resale.

(10) Technology department tanks for liquefied petroleum gas means such an adjustment, when

  1. a) a container in which they are stored in liquefied petroleum gases mentioned in paragraph 1 letter. f), these gases can not be issued through the dispenser or filling equipment for the issuance of liquefied petroleum gases pursuant to paragraph 1. e) or g) or
  2. b) from the tank, which is stored in liquefied petroleum gases mentioned in paragraph 1 letter. g), these gases can be released through the dispenser or filling equipment for the issuance of liquefied petroleum gases pursuant to paragraph 1. e).

(11) Mineral oil consumed in cogeneration units, ie, devices that produce decentralized heat and electricity simultaneously, shall be considered as mineral oils used for heat production.

(12) The production of mineral oils is not

  1. a) mixing mineral oils already released for free tax circulation in the standard tanks of motor vehicles (§ 63 para 2) at filling stations 10a)
  2. b) mixing mineral oil already in free tax circulation in storage tanks, pumping stations 10a), if it is a mineral oil, for which excise duty has already been paid and the tax rate is lower than the tax rate resulting mixture, or if the resulting mixture does not contain mineral oil, which is eligible for reimbursement under § 54 paragraph 3

 

  • 46

Whether or mineral oils tax return and pay

 

(1) The obligation to declare and pay tax arises also

  1. a) on the use or sale of mineral oils mentioned in § 45 paragraph 1 and 2, which were not taxed, or for which the applicable tax rate is lower than the rate specified for the intended use for the purposes for which it is set higher tax rate,
  2. b) on the sale or use of a mixture of mineral oil used for power-stroke engines to drive other than the two-stroke engines,
  3. c) the date of sale or use of mineral oils mentioned in § 45 paragraph 3 for propulsion or for production of heat,
  4. d) on the use or sale of mineral oils mentioned in § 45 paragraph 5 for the drive motors,
  5. e) upon the use or sale of mineral oils mentioned in § 45, paragraph 6 for the production of heat,
  6. f) on the use or sale of products referred to in § 45 paragraph 7 as additives or fillers in mineral oil, provided that the products are obtained tax-free or lower tax rate than the rate fixed for the mineral oil,
  7. g) the date of sale or free transfer of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed to the final consumption for propulsion or for production of heat or
  8. h) on the use of waste oils referred to in § 45 paragraph 1 point. d) that were not taxed for propulsion or for production of heat.

(2) The obligation to declare and pay tax does not arise in cases under § 58b.

 

  • 47

The tax base of mineral oil

 

(1) The taxable amount is the amount of mineral oil, expressed in 1 000 liters at a temperature of 15 oC. This does not apply to heavy fuel oil in accordance with § 45 paragraph 1 point. c) and liquefied petroleum gas, which is the taxable amount, expressed in tons net weight.

(2) The tax calculation is a critical mass of mineral oil at the time the obligation to declare and pay tax.

(3) The calculated amount of mineral oils, for which the excise duty shall be rounded to two decimal places.

 

  • 48

Tax rates on mineral oils

 

(1) The tax rates are as follows:

Code

Nomenclature

Text The tax rate
2710 motor gasoline, aviation gasoline and other fuel type Petrol accordance with § 45 paragraph 1 point. a) with a lead content up to 0.013 g / l, including 12 840 l Kč/1000
motor gasoline, aviation gasoline and other fuel type Petrol accordance with § 45 paragraph 1 point. a) with a lead content of 0.013 g / l 13 710 l Kč/1000
Medium oils and heavy gas oils according to § 45 paragraph 1 point. b) 10 950 l Kč/1000
heavy fuel oil in accordance with § 45 paragraph 1 point. c) CZK 472 / t
waste oils in accordance with § 45 paragraph 1 point. d) 660 l Kč/1000
2711 liquefied petroleum gas according to § 45 paragraph 1 point. e) 3933 CZK / t
liquefied petroleum gas according to § 45 paragraph 1 point. f) 0 CZK / t
liquefied petroleum gas according to § 45 paragraph 1 point. g) 1 290 CZK / t

 

(2) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. a) are taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(3) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. b) containing petrol with lead content up to 0.013 g / l inclusive, are taxed at a rate 12,840 liters Kč/1000

(4) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. b) containing petrol with lead content over 0.013 g / l, are taxed at a rate 13,710 liters Kč/1000

(5) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. c) are taxed at a rate 7665 l Kč/1000

(6) Mixtures of petrol set out in § 45 paragraph 2 point. d) and e) containing petrol with lead content up to 0.013 g / l inclusive, are taxed at a rate 12,840 liters Kč/1000

(7) Mixtures of petrol set out in § 45 paragraph 2 point. d) and e) containing petrol with lead content over 0.013 g / l, are taxed at a rate 13,710 liters Kč/1000

(8) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. f) are taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(9) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. g) is taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(10) Mineral oils mentioned in § 45 paragraph 3 shall be taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(11) The products referred to in § 45 paragraph 5 and 6 are taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(12) Products used as an additive or filler in mineral oil is taxed at the same rate as mineral oil, for which they are intended. If these products are intended as an additive or filler into two or more of petroleum oils, for which set different tax rate, taxing the higher tax rate.

(13) Mixtures of petrol set out in § 45 paragraph 2 point. h) i) containing petrol with lead content up to 0.013 g / l inclusive, are taxed at a rate 12,840 liters Kč/1000

(14) Mixtures of petrol set out in § 45 paragraph 2 point. h) i) containing petrol with lead content over 0.013 g / l, are taxed at a rate 13,710 liters Kč/1000

(15) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. j) are taxed at the same rate as mineral oils mentioned in § 45 paragraph 1 point. b).

(16) Mixtures of heavy gas oils with water set out in § 45 paragraph 2 point. k) are taxed at the same rate as mineral oils mentioned in § 45 paragraph 1, which the properties and use much closer.

(17) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. l) are taxed at a rate 12,840 liters Kč/1000

(18) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. m) are taxed at a rate 10,950 liters Kč/1000

(19) Mixtures of mineral oils mentioned in § 45 paragraph 2 point. n) are taxed at a rate 10,950 liters Kč/1000

 

  • 49

Exemption from taxes on mineral oils

 

(1) The exemption mineral oils referred to in § 45, paragraph 1, 2 and 6 are used for purposes other than propulsion or heat. Since taxes are therefore not exempt

  1. a) other gasolines,
  2. b) mineral oils used for mineralogical processes or in metallurgical processes.

(2) shall be exempt from tax other spirits when they are used to manufacture products which are not subject to tax. When claiming an exemption shall submit to the purchaser to the seller of a trade certificate for the manufacture and import of chemicals and chemical products. Failing to qualify for the exemption expires.

3) mineralogical processes for the purposes of this Act, the technological processes in the classification NACE code C under 23 “Manufacture of other non-metallic mineral products.

(4 ) metallurgical processes for the purposes of this Act, a heat treatment of ores and their concentrates, as the final product of this activity and the production of metals in the classification NACE code C under 24 ” manufacture of basic metals” .

(5) The exemption mineral oils referred to in § 45, paragraph 1, 2 and 3 consumed in the premises of the production of selected products according to § 19 paragraph 2 point. a) in which they were produced or processed. This exemption does not apply to the consumption of mineral oils for purposes not related to the production, especially for the propulsion of motor vehicles.

(6) The exemption of jet fuel, gasoline type listed under the nomenclature codes 2710 11 31 and 2710 11 70 or jet fuel specified under the nomenclature code 2710 19 21 used as fuel for air transport and aerial work, with the exception of mineral oils used for private pleasure flying.

(7) Private pleasure-flying for the purposes of this Act, means the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other way other than for business purposes, in particular other than for the carriage of passengers or goods, for the provision aircraft services for consideration or for the purposes of public authorities.

(8) The exemption mineral oils referred to in § 45, paragraph 1, point. b) or § 45, paragraph 2, point. j) used to produce heat or as fuel for navigation on the water territory of the Czech Republic, including voyages from tax in the Czech Republic to the tax territory of another Member State or cruises from another Member State to tax in the Czech Republic. This exemption does not apply to mineral oils used for private pleasure craft.

(9) Private pleasure craft for the purposes of this Act means any vessel which is used by its owner or a legal or natural person who is authorized to use other than for business purposes or for purposes of public authorities.

(10) Since taxes are also exempt a mixture of mineral oil and alcohol fermentation specially denatured anhydrous 35) biofuels fulfilling the sustainability criteria set out in § 45 paragraph 2 point. m) used as the test fuel for motor vehicles selected within the approved pilot projects referred to in § 3. r).

(11) From tax are also exempt mineral oil up to a maximum technically justified actual production losses and losses during transportation and storage. The tax administrator is authorized to assess whether the loss incurred in the production of mineral oils match the character of the activities of the payer and the usual amount of losses of other taxpayers in the same or similar activities, and the difference is adjusted tax base.

(12) The technically justified losses during transportation and storage of mineral oils, including their storage in the enterprise for the production of selected products, and the method of calculation of the implementing legislation.

(13) The exemption methyl or ethyl fatty acids mentioned under the nomenclature code 3824 90 99 which meet the sustainability criteria for biofuels and which are intended for use, offered for sale or used for propulsion.

(14) The exemption referred to in vegetable oils nomenclature codes 1507-1518 that meet the sustainability criteria for biofuels and which are intended for use, offered for sale or used for propulsion.

(15) shall be exempt liquefied biogas listed under the nomenclature code 2711 19, which is subject to tax according to § 45 paragraph 1 point. e) and meets the sustainability criteria for biofuels.

(16) The exemption mineral oils made from non-food biomass or parts of organic waste, which correspond to their use of mineral oil referred to in § 45, paragraph 1, point. a) or b), or mixtures referred to in § 45, paragraph 2, point. l) that meet the sustainability criteria for biofuels and which are intended for use, offered for sale or used for propulsion of motor vehicles in selected pilot projects referred to in § 3. r).

 

  • 50

Transport of mineral oils exempt from tax

territory of the Czech Republic

 

(1) Mineral oils exempt from tax under § 49 may be transported only

  1. a) from a tax warehouse users
  2. b) from one user to another user
  3. c) import performed by the user,
  4. d) from one branch to another branch of the same user
  5. e) from the manufacturer to the user, this applies only waste oils exempt according to § 49, paragraph 1, or
  6. f) by the tax warehouse, if the user returns to the mineral oil tax warehouse from which they were put into free tax circulation in settlement of claims on the defects of these mineral oils because of their abandonment by the user, or because of their revision in the tax warehouse result of unintentional contamination or mixing.

(2) The transport of mineral oils, which are exempt from tax under § 49 paragraph 1, 2, 6 and 8, the shipper shall provide security taxes as described in § 21, in the amount of tax which would have been obliged to admit and pay if these mineral oils are not exempt. If the sender tax warehousekeepers that provided secure the tax for the operation of a tax warehouse under § 21, the collateral may be used to provide security taxes for transportation of mineral oils. The use of collateral duty to operate a tax warehouse for transportation of mineral oil tax decision locally competent tax warehouse. The tax administrator may, at the request of the sender’s consent that the collateral provided by the carrier or the owner of the mineral oil, unless the carrier or the owner agrees in writing. This provision does not apply to mineral oils exempt from tax under § 49, paragraph 1, are transported by legal or natural persons referred to in § 53 paragraph 8 and 9, and waste oils are exempt pursuant to § 49 paragraph 1

(3) The transportation of liquefied petroleum gases pursuant to § 45 paragraph 1 point. e) f) g) exempted tax must be provided as specified in § 21 in the amount of tax that would have to be reported and paid as if those gases were used for propulsion.

(4) The consignor shall, before commencing the transport of mineral oils exempt notify the tax authority, which has territorial jurisdiction under the point of service. If the condition ensuring tax under paragraph 2 or 3, and the condition marking selected products according to § 41, paragraph 7, and the tax does not have objections against the planned service, the sender can initiate traffic. The tax administrator may set a deadline by which the right is to be terminated, and the route followed by mineral oil to be transported.

(5) The tax referred to in paragraph 4 is entitled to decide that the agreement with the commencement of transportation may issue employee sender.

(6) If the changes during the transport of mineral oils exempt destination or recipient, the sender is obliged to immediately notify the change to the tax referred to in paragraph 4 The sender must also promptly provide record the changes in the document referred to in § 6

(7) Mineral oil transported in accordance with paragraph 1 shall be promptly after the traffic placed in the premises of the special permit according to § 13 If security has been provided for the transport of mineral oils in accordance with paragraph 2, tax releases security taxes within 5 working days from the date on which the tax proof of exemption (§ 6) to confirm receipt of products selected by the user.

(8) Waste oils listed in § 45 paragraph 1 point. d) carried by residential customers legal or natural person who sells or free passes to the final consumption can be conveyed without a certificate of exemption under § 6

 

  • 51

Proof of taxation of mineral oils

 

(1) The tax document under § 5, paragraph 2, in a sales under § 5, paragraph 3, or proof of transport in accordance with § 5, paragraph 4 must also be stated code of nomenclature of mineral oil which it relates, in tax document referred to in § 5, paragraph 2 shall be further specified quantity of mineral oils according to individual rates of excise duty. If the destination station should be in the transport document in accordance with § 5, paragraph 4 indicating its registration number, if the Ministry of Industry and Trade allocated.

(2) The transport of mineral oil marked and colored under Part Four or tagged pursuant to Part Five shall be in the invoice pursuant to § 5, paragraph 2, in a sales under § 5, paragraph 3 or in the transport document according to § 5 4 indicate that these oils have been tagged and stained under Part Four or tagged in accordance with Part Five.

(3) The transportation of liquefied petroleum gases listed in § 45 paragraph 1 point. f) g), in addition to demonstrating their tax invoice pursuant to § 5, paragraph 2, of the sales under § 5, paragraph 3, or proof of transport in accordance with § 5, paragraph 4 also documents in relation to tax pursuant to § 60 paragraph 10

 

  • 52

Proof of legal acquisition of mineral oils

exempt

 

(1) When showing authorized the acquisition of mineral oils exempt from tax under § 6 of mineral oils exempt from tax under § 49 paragraph 5 proof of exemption required.

(2) The proof of exemption pursuant to § 6 paragraph 2 shall also be stated code of nomenclature of mineral oil, which this document relates.

(3) The transport of mineral oils according to § 50 paragraph 1 point. d) the information contained in the proof of exemption pursuant to § 6 paragraph 2, point. a) and b) coincide.

 

  • 53

Special permit for the recruitment and use of mineral oils

exempt

 

(1) Mineral oils may be exempt from tax under a special permit (§ 13) also sell to customers who were also special permit, and users who have the acceptance and use of mineral oils exempt special permits have not (paragraphs 4-11 ). This does not apply to mineral oils referred to in § 45, paragraph 2, point. m), which are exempt according to § 49, paragraph 10, or mineral oils exempt according to § 49 paragraph 16th

(2) The free transfer of waste oils, which are subject to tax according to § 45 paragraph 1 point. d) the provisions of paragraph 1 shall apply mutatis mutandis.

(3) The application for a special permit must also be stated code of nomenclature of mineral oil, which has a special permit is related and estimated annual sales of mineral oils.

(4) Mineral oils exempt from tax under § 49 paragraph 5, 6, 8, 13 to 15 and § 63 shall be adopted and used without special permission. If you are accepted for resale, special permission is required.

(5) A tax warehouse, which receives and uses waste oil exempted pursuant to § 49 paragraph 1, it receives and uses this oil without special permission.

(6) A tax warehouse, which receives mineral oils exempt from tax under § 49 paragraph 1 of the reasons specified in § 50 paragraph 1 point. f) accepts and uses this oil without special permission.

(7) A special permit may not have users who sell or transmit waste oil listed in § 45 paragraph 1 point. d) which themselves have made, or when the activities of these waste oils originated in quantities of less than 10,000 liters per calendar year.

(8 ) A legal or natural person who, in the course of business receives in unit packs of no more than 20 liters of mineral oils exempt from tax under § 49 paragraph 1 only for sale to the final consumer receives and sells mineral oil without special permission .

(9 ) The final consumer, beyond the business adopts mineral oils exempt from tax under § 49 paragraph 1 in unit packaging of a capacity not exceeding 20 liters, accepts these mineral oils without special permission .

(10) The final consumer who carries mineral oils exempt from tax under § 49 para 13-15 at filling stations 10a) in the standard tanks of motor vehicles (§ 63 paragraph 2), accepts these mineral oils without special permission.

(11) Mineral oils exempt from tax under § 49 paragraph 1 are intended for use or used as samples for laboratory purposes shall be adopted and used without special permission.

 

  • 53a

Evidence of mineral oils exempt from tax

 

Duty to keep records pursuant to § 40 shall not apply to cases mentioned in § 53 paragraph 4 to 8, except for users who accept and use mineral oils according to § 53 paragraph 4 in a quantity greater than 10,000 liters per calendar year.

 

  • 54

Recovery of mineral oil tax payers

 

(1) Entitlement to refund taxpayer claims as provided for in § 14, paragraph 5 and the date specified in § 16 If in this period was not entitled to a refund of excise duty, although it could be applied shall be entitled to a refund of taxes shall expire and this deadline can not be permitted a return to the previous state.

(2) Claims for refund of a tax warehouse operator arises

  1. a) the date on which admission to recast or modify the taxation of mineral oils contaminated or accidentally mixed
  2. b) the date of receipt of taxed mineral oil, which enter into the material as manufactured or processed mineral oils,
  3. c) the date of receipt of taxed mineral oil used for technological purposes directly related to production,
  4. d) the date on which the income is taxable mineral oils put into free tax circulation and which have not already been sold no later than the second working day after the date of entry into free tax circulation;

the mineral oils are these days once again placed under an exemption.

(3) For taxable mineral oils referred to in § 45 paragraph 2 point. l) occurs taxpayer entitled to a refund on their entry into tax free circulation for the drive motors in the tax territory of the Czech Republic. Tax returns in the amount equal to the tax calculated from the amount of fermented alcohol denatured anhydrous oddly satisfying sustainability criteria for biofuels and ethanol fermentation generally anhydrous denatured 35) meeting the sustainability criteria of biofuels contained in mineral oil.

 

  • 55

Refund of excise duty on mineral oils persons using these oils

procedures in mineralogical and metallurgical processes

 

(1) A claim for refund arises to the person who purchased for the price, including taxes, produced for own consumption or accepted under a conditional exemption mineral oils referred to in § 45, paragraph 1, 2, 3, or 6 and demonstrably these mineral oils used the mineralogical processes or in metallurgical processes it does not apply to a person who has been refunded in accordance with § 15, 15a, 56 or 56a.

(2) For mineral oils referred to in paragraph 1 which are subject to marking and coloring of selected mineral oils, are entitled to a refund only if these mineral oils have been shown to be tagged and colored according to the fourth. For mineral oils under paragraph 1, subject to the marking of certain other mineral oils, are entitled to a refund only if these mineral oils have been shown to be tagged by the fifth.

(3) A person who is entitled to a refund under paragraph 1 shall, for this purpose, the position of the taxpayer without the obligation to register.

(4) The right to reimbursement arises on the consumption of mineral oils in mineralogical processes or metallurgical processes.

(5) The tax returns in the amount of tax that was included in the price of petroleum oils or equivalent to the tax on mineral oils made or received under a conditional exemption.

(6) The right to reimbursement is proving a tax receipt or proof of sale and registration of purchase and consumption. When claiming reimbursement A person must prove that the mineral oils that were used in accordance with paragraph 1, no longer be used for propulsion, heat production or mixture according to § 45 paragraph 2 In the case where a person uses to mineralogical processes in metallurgical processes or mineral oil, which she produced and dyed or tagged in a tax warehouse, proof of the right to reimbursement internal document.

(7) The proof of purchase, which is at the request of the seller is obliged to issue the next working day after the date of the application must contain the following elements:

  1. a) business name or name , registered office or place of residence and tax identification number or date of birth of the seller,

b ) the business or company name , address and tax identification number of the purchaser,

  1. c) the amount of mineral oil in units according to § 47, paragraph 1, their commercial code and nomenclature
  2. d) rate of excise duty applicable on the day the mineral oil tax for free circulation,
  3. e) the amount of excise duty in total,
  4. f) the date of issue of the sale,
  5. g) The number of the sales.

(8) The internal document must contain the following elements:

  1. a) business name or name , address and tax identification number of the manufacturer ,
  2. b) the amount of mineral oil in units according to § 47, paragraph 1, their commercial code and nomenclature
  3. c) the rate of excise duty applicable on the day the mineral oil tax for free circulation,
  4. d) Total amount of excise duty,
  5. e) the date of issue of internal document
  6. f) the number of internal documents.

(9) A claim for refund may be claimed in the tax return for the first time on 25 day of the month following the month in which entitlement to a tax refund arose, but no later than six months from the date on which the claim is to be the first time. If in this period was not entitled to a refund applied, the claim for refund expires and this deadline can not be extended or not to allow the restoration of previous state. If there is the assessment of entitlement to a refund of refundable tax overpayment, it returns without an application within 30 calendar days from the day following its creation.

(10) Additional tax return for increasing claim for refund can be filed within six months from the date on which entitlement to a tax refund may be applied last. If in this period was not an additional tax return is filed, the claim for refund expires and this deadline can not be extended or not to allow the return in the previous state.

 

  • 56

Refund of duty on mineral oils to persons receiving

these oils for heat

 

(1) The right to reimbursement arises legal and natural persons who purchased for the price, including taxes, produced for own consumption or taken under the conditional exemption mineral oils according to § 45 paragraph 1 point. b) under the nomenclature codes 2710 19 41 to 2710 19 49 (hereinafter referred to as “heating oil”), which have been shown to be used by them for heat and have been proven tagged and colored according to the fourth, where they are subject to marking and coloring of selected mineral oils . This provision shall not apply to persons who have been returned to duty on fuel oil purchased under § 15, 15 or 55

(2) The right to reimbursement arises also to legal and natural persons who purchased for the price, including taxes, produced for own consumption or taken under the conditional exemption mineral oils according to § 45 paragraph 3, or other gasoline (hereinafter referred to as “fuel oils “) and demonstrated the fuel oil used for heat production. This does not apply to mineral oils referred to in § 45, paragraph 3, for which when used for heat production determined under § 48 paragraph 10 the same tax rate as for mineral oils referred to in § 45, paragraph 1, point. c). Entitled to a refund arises persons to whom the refund according to § 55

(3) Entitlement to reimbursement is formed by natural or legal persons who colored and tagged under Part Four of fuel oil referred to in paragraph 1 or 2 in the tax warehouse and the proven oil used for heat production.

(4) Legal and natural persons who are entitled to a refund for this purpose to the position of taxpayers with no obligation to register.

(5) The right to reimbursement arises on consumption of fuel oil for heat.

(6) The tax returns of tax that was included in the price of fuel oil purchased or which represents the amount of tax on heating oil produced or received under an exemption, reduced by 660 liters Kč/1000.

(7) A claim for refund shall be demonstrated by proof of sale and records of purchase and consumption kept by the purchaser. Where legal and natural persons shall use for heat fuel oil, which they produced themselves or colored and tagged in a tax warehouse, proof of the claim for refund internal document.

(8) Upon proof of purchase to request that the seller is obliged to issue the next working day after the date of the application must contain the following particulars:

  1. a) business name or name , address and tax identification number of the seller,

b ) business name or name , registered office or place of residence and tax identification number or date of birth of the buyer ,

  1. c) the quantity of oil in the units, their business name and nomenclature code,
  2. d) excise duty rate valid at the date of placing of oil into free tax circulation
  3. e) the amount of excise duty in total,
  4. f) the date of issue of the sale,
  5. g) The number of the sales.

(9) The internal document must contain the following particulars:

  1. a) business name or name , address and tax identification number of the manufacturer ,
  2. b) the quantity of oil in the units, their business name and nomenclature code,
  3. c) the rate of excise duty applicable on the date of commissioning of oil into free tax circulation
  4. d) Total amount of excise duty,
  5. e) the date of issue of internal document
  6. f) the number of internal documents.

(10) claim for refund may be claimed in tax returns for the first time on 25 day of the month following the month in which entitlement to the refund arose, within 6 months from the date on which the right could be the first time. If in this period was not entitled to a refund of excise duty shall be entitled to a refund of taxes shall expire and this deadline can not be permitted return to the former state. Arises when assessing the right to refund the overpayment returnable returns without a request within 30 calendar days from the day after its occurrence.

(11) The additional tax return to increase the claim for refund may be filed within 6 months from the date of claim for refund may be applied last. If this deadline was not an additional tax return is submitted, the claim for refund shall expire and this deadline can not be permitted return to the former state.

(12) The implementing regulations shall specify the method of calculation applied to a tax refund claim and the manner and conditions of keeping records of purchase and consumption of oil products in accordance with paragraphs 7 to 9

 

  • 56a

Refund of taxes on other fuels

 

(1 ) The right to reimbursement arises legal and natural persons who purchased for a price including taxes , produced for own consumption or accepted under a conditional exemption petrol and other proven these gasolines used within the business , otherwise than for sale for propulsion , heat production or for the production of mixtures referred to in § 45 second paragraph This provision shall not apply to persons who have been returned from other gasoline tax under § 15 or 15a.

(2) Legal and natural persons who are entitled to a refund for this purpose to the position of taxpayers with no obligation to register.

(3) The right to reimbursement arises on consumption of other fuels for purposes other than sale, propulsion, heat production or mixtures referred to in § 45 paragraph 2

(4) tax returns of tax that was included in the price of gasoline or other corresponding to the amount of tax attributable to other spirits made or received under an exemption.

(5) The right to reimbursement is showing evidence of the sale and registration of purchase and consumption. When claiming reimbursement A person must prove that the other spirits that were used in accordance with paragraph 1, no longer be used for propulsion, heat production or mixture according to § 45 paragraph 2 In the event that legal and natural persons used for other purposes than the sale, propulsion, heat production or manufacture of mixtures referred to in § 45, paragraph 2, other spirits, which have produced themselves or received under the conditional exemption, proof of the entitled to a refund internal document.

(6) The certificate of sale, which is at the request of the seller shall issue no later than next business day after the date of the application must contain the following particulars:

  1. a) business name or name , address and tax identification number of the seller,

b ) business name or name , registered office or place of residence and tax identification number or date of birth of the buyer ,

  1. c) the quantity of gasoline in other units, their business name and nomenclature code,
  2. d) excise duty rate valid on the day of putting petrol into other free tax circulation
  3. e) the amount of excise duty in total,
  4. f) the date of issue of the sale,
  5. g) The number of the sales.

(7) The internal document must contain the following particulars:

  1. a) business name or name , address and tax identification number of the manufacturer ,
  2. b) the quantity of gasoline in other units, their business name and nomenclature code,
  3. c) the excise duty rate valid on the day of putting petrol into other free tax circulation
  4. d) Total amount of excise duty,
  5. e) the date of issue of internal document
  6. f) the number of internal documents.

(8) A claim for refund may be claimed in tax returns for the first time on 25 day of the month following the month in which entitlement to the refund arose, within 6 months from the date on which the right could be the first time. If in this period was not entitled to a refund of excise duty shall be entitled to a refund of taxes shall expire and this deadline can not be permitted return to the former state. Arises when assessing the right to refund the overpayment returnable returns without a request within 30 calendar days from the day after its occurrence.

(9) Additional tax return to increase the claim for refund may be filed within 6 months from the date of claim for refund may be applied last. If this deadline was not an additional tax return is submitted, the claim for refund shall expire and this deadline can not be permitted return to the former state.

 

  • 57

repealed by Law No. 500/2012 Coll.

 

  • 57a

 

Tax returns for the taxation of mineral oils

and payment of this tax

 

If a duty to declare and pay tax, legal or natural person who manufactures mineral oils that are not listed in § 59 paragraph 1 and which therefore can not be after the tax imposed by § 8 immediately placed under an exemption, a tax return shall be filed within 25 days after the end of the tax period in which the obligation arose, and the tax amount is payable once per month, within 40 days after the end of this reporting period.

 

  • 58

Providing tax on mineral oils

 

(1) Total secured tax for one tax warehouse is a maximum of 100 million CZK, if the operator of a tax warehouse guarantee payment of tax by composition or transfer of funds to the deposit account to secure the tax established by the tax.

(2) When transportation under an exemption if there is no transport to another Member State is required to ensure the tax on other fuels listed in § 45 paragraph 1 point. a) not intended for direct use, offered for sale or used to drive motors or for heat.

(3) The transportation of liquefied petroleum gases pursuant to § 45 paragraph 1 point. e) f) g) under an exemption must be provided tax as specified in § 21 in the amount of tax that would have to be reported and paid as if those gases were used for propulsion.

(4) The transport under an exemption in the tax territory of the Czech Republic, if not the transport to another Member State may not be provided to ensure the tax on mineral oils referred to in § 45 paragraph 3, not intended for direct use, offered for sale or used to drive motors or for heat or for producing mixtures referred to in § 45 paragraph 2 and which are also subject to the system of conditional exemption pursuant to § 59 paragraph 1

(5) The transport of mineral oil by pipeline to ensure the tax is not required if the transport takes place

  1. a) exclusively in the tax territory of the Czech Republic or
  2. b) between the Czech Republic and other Member State solely for the assumption, unless the competent authorities of another Member State agrees.

(6) In determining the amount of taxes to ensure a tax warehouse under § 21 is not taken into account the amount of mineral oil used for special purposes, owned by the state 34), located in the tax warehouse.

 

  • 58a

Transport of mineral oil under an exemption

from tax in the tax territory of the Czech Republic

 

Mineral oil may be under an exemption also transported from one part of a tax warehouse to another warehouse of the same tax, if these parts are only linked by pipeline, which is part of the tax warehouse.

 

  • 58b

Transport of mineral oils in free tax circulation

territory of the Czech Republic in the unit packaging

to another Member State

 

Mineral oils listed below nomenclature code 2710 19 29 which are put into free circulation tax in the tax territory of the Czech Republic for purposes other than propulsion, heat production or mixtures listed in § 45 paragraph 2 and which are demonstrably transported to another Member State in unit packages of less than 5 liters inclusive, are shipped without the simplified accompanying document.

 

  • 59

The application of the conditional exemption

for mineral oils

 

(1) Conditional exemptions must be applied only for mineral oils listed under nomenclature codes

  1. a) 1507 to 1518, used for propulsion, for heat or for producing mixtures referred to in § 45 paragraph 2,
  2. b) 2707 10, 2707 20, 2707 30 and 2707 50
  3. c) 2710 11 to 2710 19 69 with the fact that mineral oils listed under nomenclature codes 2710 11 21 2710 11 25 2710 19 29 and is conditional exemption applies only when the public transport business,
  4. d) the 2711 except 2711 11, 2711 21 and 2711 29,
  5. e) 2901 10
  6. f) 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44,
  7. g) 2905 11 00, which are not of synthetic origin, if intended for propelling engines or for production of heat
  8. h) 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00,
  9. i) 3824 90 99, used to drive motors for heat production or for the production of mixtures referred to in § 45 paragraph 2

For other mineral oils can not be conditional exemption to apply.

(2) The mineral oil which are not listed in paragraph 1 shall not apply to § 18 paragraph 6 and § 19 paragraph 3

(3) The tax warehouse can be together with mineral oil in the regime of conditional exemption placed

  1. a) mineral oils, which are not listed in paragraph 1,
  2. b) mineral oils that have been put into free circulation tax, placed in a tax warehouse under the terms of § 19, paragraph 5, or
  3. c) mineral oils, which were seized by the tax authority or the Financial Administration of the Czech Republic or decided on their forfeiture or confiscation, unless expressly agrees with the location of the tax warehouse operator, the location of mineral oil to a tax warehouse Authority Financial Administration of the Czech Republic immediately notify the tax administrator of the tax warehouse.

(4) Mineral oils referred to in paragraph 3 need not be stored separately, but must be filed separately.

(5) Pipeline for transportation of mineral oils shall be a separate tax on stock, if not a part of another tax warehouse. This does not apply for the pipeline, which are transported exclusively taxed mineral oil. Transport supplies of mineral oil pipeline, which is a separate tax warehouse, it must be separated from each other Recording.

(6) When transporting mineral oil pipeline, which takes place between the Czech Republic and another Member State, the accompanying documents pursuant to § 26 to 27f replaced by electronic records provozovatele pipeline as a separate tax warehouse or electronic records of tax warehousekeepers, which is part of the pipeline, only unless the competent authorities of another Member State agrees.

(7) separate tax warehouse mineral oils according to § 19 paragraph 2 point. b) can not be a fuel station. Petrol stations located in the territory the tax warehouse under § 3. g) is part of the tax warehouse.

(8) Tax on stock mineral oils according to § 19 paragraph 2 point. b) may only be a warehouse,

  1. a) a storage device is connected firmly to the ground and used in accordance with the Building Act 35d)
  2. b) whose storage devices are verified 45) and are equipped with a suitable authenticated 45) measuring device for measuring the quantity of mineral oils, their density and temperature at intake and output,
  3. c) whose storage capacity is at least 50,000 liters of mineral oil, not in the warehouse of liquefied petroleum gases, whose storage capacity must be at least 200 000 liters,
  4. d) which satisfies the conditions stipulated by special legislation to protect life and health and the environment.

(9) The condition in paragraph 8 point. a) need not be met if the stock mineral oil tanker with a storage capacity of at least 100,000 liters of mineral oils, for which the port manager has granted permission for permanent placement in the pool and marina which are issued to mineral oils as a ship fuel.

(10) When placed in mineral oil tank car, rail tank complying with the provisions of the International Regulations for the Transport of Dangerous Goods by Rail (RID), promulgated in the Collection of International Treaties or in a container corresponding provisions of the European Agreement concerning the International Carriage of Dangerous Goods by Road (ADR) declared Collection of International Treaties, which are located in the tax warehouse under § 3. g) are to be regarded as part of the transport facilities tax warehouse. This is true even when the transport facilities for technical reasons, temporarily bonded warehouse with the permission of the competent local tax tax leaves the warehouse. In this case, the quantity of mineral oils that are in the tax warehouse returns may differ from the amount of mineral oils tax warehouse left.

(11) The condition in paragraph 8 point. c) may not be met during storage of mineral oils in the airport area.

 

  • 59a

Evidence of mineral oils in tax warehouses

 

The tax administrator may decide that the evidence led by mineral oils according to § 37 and 38, will be held jointly for the tax warehouses operated by the same operator and for which the local jurisdiction.

 

  • 60

Purchase, sale and transportation of liquefied petroleum gases listed

into free tax circulation

 

(1) Legal or natural persons who buy or receive liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) in free circulation tax for resale, these products can make and sell only on the basis of a purchase of liquefied petroleum gases under § 60a. Breach of this duty, which under the Trade Act is a serious breach of the conditions laid down by the Law on Excise Tax, the tax administrator shall notify the competent municipal trade licensing office. This provision does not apply to natural or legal persons who purchase these exclusively liquefied petroleum gas in pressurized containers weighing up to 40 kg load included.

(2) Legal or natural persons who buy or receive liquefied petroleum gases listed in § 45 paragraph 1 point. f) or g) for captive consumption in excess of 10 tons per calendar year, these products can only receive the permission to purchase liquefied petroleum gases pursuant to § 60a. This provision shall not apply to natural or legal persons who buy the liquefied petroleum gases in pressure containers only weighing 40 kg cartridges included.

(3) Legal or natural persons shall not issue a liquefied petroleum gases listed in § 45 paragraph 1 point. f) or g) persons who do not have permission to purchase liquefied petroleum gases specified in § 60a paragraph 1

(4) The persons referred to in paragraph 1 or 2 are required to keep records pursuant to § 40 The persons referred to in paragraph 1, in free circulation tax selling liquefied petroleum gas specified in § 45, paragraph 1, point. e) the ultimate consumer in the register gives no indication about the final consumer.

(5) Liquefied petroleum gases listed in § 45 paragraph 1 point. e), f) or g), which were in free tax circulation purchased or acquired for a price including the tax calculated on the basis of a lower tax rate may not be resold for a price including the tax calculated on the basis of a higher tax rate.

(6) Liquefied petroleum gases listed in § 45 paragraph 1 point. e), f) or g) adopted under an exemption authorized recipient, who was so when they are placed in free tax circulation obligation to declare and pay tax calculated on the basis of a lower tax rate may not be resold for a price including the tax calculated on the the higher tax rate.

(7) Liquefied petroleum gases listed in § 45 paragraph 1 point. e), f) or g), which were put into free tax circulation in another Member State and were transported to the tax territory of the Czech Republic for business purposes and who was in the Czech Republic provided or paid tax calculated on the basis of a lower tax rate, not be resold at a price including the tax calculated on the basis of a higher tax rate.

(8) Liquefied petroleum gases listed in § 45 paragraph 1 point. f) or g), the importation for release for free circulation immediately placed under an exemption. This provision shall not apply to liquefied petroleum gases in pressure containers weighing 40 kg cartridges included.

(9) In the carriage of liquefied petroleum gases listed in § 45, paragraph 1, point. e), f) or g) after their release for free circulation tax these gases may not be transported together in the same vehicle or in their suite, where they established for different tax rate. This provision shall not apply to the transportation of liquefied petroleum gases in technologically separate sets of vehicles, which is secured registration number issued by liquefied petroleum gases through verified meter, which does not allow any transfer of liquefied petroleum gases between their parts, and pressure vessels weighing charges 40 kg inclusive.

(10) The transportation of liquefied petroleum gases in accordance with § 45, paragraph 1, point. f) and g) in free tax circulation, the shipper shall provide security taxes as described in § 21, in the amount of tax that would have to be reported and paid if the gases were determined to drive the motors. Providing tax can also provide legal or natural person referred to in paragraph 1 or 2, the carrier or the owner of these gases, provided that the natural or legal person referred to in paragraph 1 or 2, the carrier or the owner agrees in writing to these gases and the sender shall notify the tax . This provision shall not apply to the transportation of liquefied petroleum gases in pressure containers weighing up to 40 kg load included.

(11) Transportation of liquefied petroleum gases pursuant to § 45 paragraph 1 point. f) and g) may be initiated only if the person referred to in paragraph 10 provide security tax for transportation of these gases. This provision shall not apply to the transportation of liquefied petroleum gases in pressure containers weighing 40 kg cartridges included.

(12) Transportation of liquefied petroleum gases pursuant to § 45 paragraph 1 point. f) g) placed in free tax circulation from the sender is finished taking these products legal or natural person.

(13) A legal or natural person for the purpose of procuring business liquefied petroleum gases, which are subject to tax according to § 45 paragraph 1 point. f) or g) and were released into free tax circulation in another Member State provides protection tax in the amount of tax that would have to be reported and paid as if those gases were used for propulsion.

(14) Persons who perform liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) in pressurized containers weighing up to 40 kg load including, except as an integral tanks of motor vehicles are required to use approved measuring system 10) (hereinafter referred to as “mass flow”), which is an integral part of electronic records issued liquefied petroleum gases, which must be accurate, complete, conclusive, guaranteeing durability records and allowing excerpt from this system. Mass flow meter must be positioned so that registered the number of filled liquefied petroleum gases, and must be sealed in tax.

 

  • 60a

Permission to purchase liquefied petroleum gases listed

into free tax circulation

 

(1) Legal or natural persons referred to in § 60, paragraph 1 or 2 may buy liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) solely on the basis of a purchase of liquefied petroleum gases in free tax circulation issued by the tax authorities, on the basis of a proposal.

(2) The application for a permit shall contain the following particulars:

  1. a) business name or name , registered office or place of residence and tax identification number or date of birth of the petitioner ,
  2. b) a description of the place of storage of liquefied petroleum gases and description of their security against unauthorized use
  3. c) the name or commercial designation of liquefied petroleum gases,
  4. d) the intended use of liquefied petroleum gases,

e ) the name or business name , address and tax identification number of the supplier , and place of issue of selected products

  1. f) proof that the applicant has and how much arrears in the Czech Republic recorded the customs or tax authorities, or arrears on premiums and penalties for public health insurance or the premiums and penalties for social security and state employment policy, which may not be the day of submission of the proposal are more than 30 calendar days
  2. g) the registration number of the applicant, if the tax has already been assigned to the applicant.

(3) Name of liquefied petroleum gas under paragraph 2. c) must be sufficiently specific term, which permits identification of liquefied petroleum gas to be able to clearly identify what is the tax rate for this product.

(4) The tax administrator decides to permit only the applicant who is not in liquidation or insolvency proceedings pursuant to a special legal regulation 20). If the petitioner arrears of taxes or duties or arrears in the health insurance, the insurance benefits and social security and contributions to the state employment policy, the tax administrator shall issue a permit only if provided payment of arrears. Otherwise, reject the proposal.

(5) The applicant is obliged to challenge the tax to state and substantiate other data needed for tax administration.

(6) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also identify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside.

(7) The tax shall state the facts in the permit pursuant to paragraph 2. a) to e).

(8) The tax administrator may specify additional conditions permit security liquefied petroleum gas or impose measures needed to prevent their unauthorized use.

(9) The tax administrator shall decide on the application for a permit within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend closest senior manager taxes. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(10) The decision to permit the tax administrator shall prepare three copies, one of which is determined by the petitioner, the second supplier of liquefied petroleum gases and third tax administration for suppliers of liquefied petroleum gases.

(11) The tax administrator in connection with the issuance of the first license registration number assigned to the applicant and issue a certificate of registration.

(12) The decision to permit the tax period of its validity, which begins on the date of the decision. Authorization shall be valid until at least the end of the calendar year in which they took a decision to grant legal power, and until the end of the third calendar year after the year in which the decision to award is issued.

(13) A decision on the draft permit complies with justify.

(14) The new work permit holder is required to apply no later than three calendar months before the end of the period of the previous permit, if it intends to continuously buy liquefied petroleum gas.

(15) A licensee shall notify the tax authorities of any change of data pursuant to paragraph 2. a) within 5 calendar days from the date of its creation and change of data pursuant to paragraph 2. b), c) or d) the licensee shall notify before such changes are made.

(16) If a change in residence or place of residence of the holder of the permit or place of storage of liquefied petroleum gas, the tax administrator shall issue a decision to amend the original permit. If there is a change in facts and other information contained in the permit, the tax administrator decides to issue a new authorization and withdrawal of authorization prior. The termination of the original permit expiration of the period for which it was issued, in the event of a decision to issue a new permit tax authorities decide on the withdrawal of the original permit.

(17) The authorization expires

  1. a) expiration of the period for which it was issued
  2. b) dissolution of the legal person, if the holder of a legal person,

c ) the death of the licensee or the legal force of a court judgment on the statement of the licensee for the dead ,

  1. d) the date of the decision of the bankruptcy court the assets of the licensee or
  2. e) dissolution of a trade license 21).

(18) The tax authority shall withdraw an authorization if

  1. a) the licensee has repeatedly breached the obligations laid down in § 60 paragraph 3 to 9 and 11,
  2. b) the permit holder fails to fulfill the conditions set by enabling or seriously violates the obligation to keep records accurate, complete, conclusive, intelligible, clear and in a manner that ensures sustainability accounting records in relation to the facts arising from the permit or to maintain records under this Act (§ 40);
  3. c) the reasons ceased to exist or have changed the conditions under which authorization was issued and the licensee has not asked for his change
  4. d) for 12 months from the date of receipt of the decision not to permit purchases of liquefied petroleum gases pursuant to this authorization;
  5. e) the permit holder so requests.

(19) In case of withdrawal of authorization pursuant to paragraph 18 point. a) to c), § 13, paragraph 21 shall apply mutatis mutandis.

(20) If the legal or natural person referred to in § 60 paragraph 1 or 2 withdrawn pursuant to paragraph 18 point. a) to c), such person may be issued a new permit for the purchase of liquefied petroleum gases put into free tax circulation earlier than two years after the entry into force of the decision to withdraw permission to purchase liquefied petroleum gases put into free tax circulation.

 

  • 61

Permit to operate a tax warehouse for mineral oils

 

The application for a permit to operate a tax warehouse must also be stated code of nomenclature of selected products, which apply to this authorization.

 

  • 62

Beneficiary of mineral oils

 

The application for a permit to receive selected products under an exemption must also be stated nomenclature code selected products, which relate to this permit.

 

  • 62a

repealed by Law No. 59/2010 Coll.

 

  • 63

Imports of mineral oils

 

(1) When the import and transport between Member States are entering into the tax territory of the Czech Republic exempt mineral oils that are found in the standard tanks of motor vehicles, machinery, air conditioning, refrigeration and other similar equipment used for their own and drive traffic.

(2) For purposes of this Act shall mean the standard tanks

  1. a) the tank permanently attached manufacturer to all motor vehicles transporting the same type as the motor vehicle in a standard tank with mineral oil are; permanent fitting the tank must allow direct use of mineral oil to drive a vehicle or to operate industrial machinery, air conditioning, refrigeration and other similar equipment during transport,
  2. b) the tank for liquefied petroleum gas fitted to motor vehicles for the direct use of liquefied petroleum gas as a fuel tank and a liquefied petroleum gas built into other devices, which is equipped with a motor vehicle, or
  3. c) permanently attached tank manufacturer to all the working machines, air conditioning, refrigeration and other similar devices of the same type as the device in a tank of mineral oil are; permanent fitting the tank must allow direct use of mineral oil to operate the driven machine, air conditioning , cold and other similar devices.

 

  • 64

Exports of mineral oils

 

When you export or transport between Member States can not tax when leaving the territory of the Czech Republic to claim a refund under § 14 paragraph 1 of mineral oils that are found in the standard tanks of motor vehicles , industrial machines , air conditioners , refrigeration and other similar device and used for their own propulsion and operation.

 

  • 65

repealed by Law No. 407/2012 Coll.

 

 

TITLE II

Tax on alcohol

 

  • 66

Taxpayer of alcohol

 

(1) Taxpayers are also

  1. a) legal and natural persons who purchase or imported, and products containing alcohol alcohol exempt from tax under § 71 paragraph 1 point. a), d), f) and i)
  2. b) legal and natural persons who purchase or imported products containing alcohol exempt from tax under § 71 paragraph 1 point. c)
  3. c) legal and natural persons pursuant to § 4 paragraph 1 point. f) store or put into free tax circulation of alcohol, which is subject to tax under § 67 para 1 and 2, with the exception of alcohol exempt from tax under § 71 paragraph 1 point. b) and e), or
  4. d) legal and natural persons that exceed the manufacture and circulation of alcohol, alcohol standards set losses. 46)

(2) Legal and natural persons pursuant to paragraph 1. b) shall notify each calendar year, the first purchase or import of products containing alcohol exempt from tax under § 71 paragraph 1 point. c) tax.

 

  • 67

Subject to tax on spirits

 

(1) The tax is alcohol (ethanol) 47), including unsorted alcohol formed by fermentation, contained in any products, unless the products listed under nomenclature codes 2203, 2204, 2205, 2206, when the total content of alcohol in these products is more than 1.2% by volume ethanol.

(2) The alcohol tax is referred to in paragraph 1, including unsorted alcohol formed by fermentation, contained in the products listed under nomenclature codes 2204, 2205, 2206, when the total content of alcohol in these products is more than 22 vol% ethanol.

(3) On denatured alcohol other than provided for denaturing agent, with smaller amounts of denaturant or used for other than its intended purpose shall be treated as denatured alcohol, specially denatured alcohol in accordance with the requirements of another Member State which is contained in the product, regarded as a non-denatured, if tax is found to misuse the product. Ministry of Finance in cooperation with the Ministry of Agriculture refused to claim an exemption or revoke already granted exemptions in accordance with Directive on the harmonization of the structures of excise duties on alcohol and alcoholic beverages 47a).

(4) taxed alcohol, which was already taxed when it was applied for refund under § 14 This provision shall not apply in cases under § 11 paragraph 2, § 14, paragraph 7, § 66 paragraph 1 letter. c) in cases when the additional tax assessment on the basis of the obligation to declare and pay tax on the acquisition, sale or tax-free alcohol detection [§ 68 point. d)].

 

  • 68

Whether or alcohol tax return and pay

 

The obligation to declare and pay tax arises also

  1. a) the date when the losses exceed the set standards for alcohol production and circulation of alcohol, 46)
  2. b) the date when the odejmutého alcohol illegally from the manufacturing process, from inventory or in transit,
  3. c) the date when the regeneration of unauthorized alcohol,
  4. d) the date of acquisition, sale or tax-free alcohol finding natural or legal persons referred to in § 66 paragraph 1 letter. c) or alcohol which has a legal or natural persons produced without permission, 48) and by day, which occurred before, or
  5. e) In the case of termination at least one day before the application for striking off the register or an application for cancellation of business license, tax liability relates to alcohol and all products containing alcohol are taxable, that are to this day owned by the taxpayer that the products manufactured , bought or imported, with the exception of tax-free alcohol exempt from tax under § 71 paragraph 1 point. b) and e).

 

  • 69

Taxable amount of alcohol

 

The tax base for purposes of this Act is the amount of alcohol expressed in hectoliters of ethanol at 20 ° C rounded to two decimal places.

 

  • 70

Tax rates on alcohol

 

(1) The tax rates are as follows:

Code

Nomenclature

Text The tax rate
2207 alcohol contained in the products listed under nomenclature code 2207 28 500 CZK / hl ethanol
2208 alcohol contained in the products listed under nomenclature code 2208 with the exception of the cultivation of fruit spirits burning in quantities up to 30 l of ethanol for one grower for one production period in accordance with the Law on Alcohol 49) 28 500 CZK / hl ethanol
alcohol contained in spirits from fruit growers’ distillation in quantities up to 30 l of ethanol for one grower for one production period in accordance with the Law on Alcohol 49) 14 300 CZK / hl ethanol
other alcohol contained in other products listed under nomenclature codes 28 500 CZK / hl ethanol

 

(2) The tax rate on spirits contained in fruit spirits from producer burning of up to 30 l of ethanol for one grower for one production period shall apply only if the farmer meets the conditions set by the alcohol 49) as well as the other conditions of operation producer distillation of alcohol under the Act 49).

 

  • 71

Exemption from excise duty

 

(1) The tax is also exempt alcohol

  1. a) for use as material entering in the course of business in the manufacture of food products , food supplements, substances, additives , flavorings and food substances, excipients , 50) with the exception of those listed under the nomenclature codes 2207 and 2208,
  2. b) in food products referred to in subparagraph a), if the alcohol content in them does not exceed 8.5 liters of ethanol per 100 kg of product in chocolate products or 5 liters of ethanol per 100 kg of product for other products, and ethanol contained in pharmaceuticals, 51), this exemption does not apply to products listed under nomenclature codes 2207 and 2208,
  3. c) flavorings

1) beverages, the content of ethanol in these beverages does not exceed 1.2% by volume, or

2) other foods other than those listed under nomenclature codes 2207 and 2208,

  1. d) for the production and preparation of pharmaceuticals,
  2. e) generally denatured, Fusel and alcohol in products where these products are made from denatured alcohol under a special legal regulation 52)
  3. f) special synthetic denatured and specially denatured fermentation to be used for the intended application, 52)
  4. g) of the products listed below nomenclature codes 2207, 2208, 3301 or 3302 according to the instructions and degraded in the presence of tax officials or destroyed in their presence,
  5. h) in samples collected by the tax,
  6. i) in samples intended for mandatory tests. 53)

(2) Since the tax is also exempt in the amount of alcohol technically justifiable actual losses up to the amount of losses set standards. 46)

 

  • 72

Claims for exemption from tax on alcohol

 

(1) The user must apply in writing to the taxpayer from the tax exemption of alcohol, subject to the provisions of § 71 paragraph 1 point. a), c), d), f) and i), at the latest before drawing up the document on bringing alcohol into free circulation tax payer or at the office when a written declaration when the alcohol imported for release into free circulation or active processing procedure, drawback system.

( 2) The user is also required to apply in writing to the exemption from taxation of alcohol the previous owner in cases covered by the exemption from tax under paragraph 1, prior to acquisition of ownership rights to nezdaněnému alcohol forming property of the original owner , before

  1. a) the conclusion of the business of leasing plant or part thereof constituting a separate organizational unit of the owner or

b ) the expiry of the business establishment or part of forming a separate organizational unit of the original owner.

( 3 ) After the declaration of bankruptcy of the user’s assets or termination of the business establishment alcohol users may be exempt from tax granted to another user. The user who acquires alcohol, which is covered by an exemption under paragraph 1 , is also required to apply in writing to exempt the original user .

(4) The user, in the cases referred to in paragraphs 1 to 3 is required in applying the exemption from taxation of alcohol, subject to the provisions of § 71 paragraph 1 point. a), d) and f) present a special license tax under § 13, it is not specially denatured alcohol synthetic technical 53a) intended to be used for the intended 52). Failure to do so, it is considered that the exemption was not applied.

 

  • 73

Special permit for receiving and using alcohol

exempt

 

(1) The special permit in the adoption and use of alcohol exempt from tax the tax administrator to the end of the calendar year for which it was granted.

(2) Alcohol exempt pursuant to § 71 paragraph 1 point. b), c), e), g) h) i) is accepted and used without special permission, this also applies to specially denatured alcohol synthetic technical 53a) intended to be used for the intended 52).

(3) Special permit for receiving and using alcohol exempt the petitioner can not be issued for the purpose of resale, unless a special legal regulation 54) provides otherwise.

 

  • 74

Proof of alcohol taxation

 

On the invoice, the document of sale or proof of transport of alcohol or alcohol-containing products selected under § 5 is the payer or the seller must indicate the percentage by volume of alcohol in the product.

 

  • 75

Proof of legal acquisition of alcohol exempt from excise duty

 

(1) The certificate of exemption of alcohol and products containing alcohol selected from tax under § 6 of the payer or the user must indicate the percentage by volume of alcohol in the product.

(2) The proof of legal acquisition of alcohol exempt from tax pursuant to § 71 paragraph 1 point. a), c), d), f) i) shall be proof of exemption from excise duty alcohol, that alcohol is exempt from tax by reference to the provisions of § 71

(3) In cases under § 68 point. a) to c), § 71 paragraph 1 point. b) and e) and § 72 paragraph 2 and 3, the proof of exemption not issued.

(4) The transport of alcohol according to § 79 paragraph 1 point. d) the information contained in the proof of exemption pursuant to § 6 paragraph 2, point. a) and b) agree

 

  • 76

Tax return from the spirit and maturity of the tax

 

( 1) The tax amount is payable once per month, within 55 days after the end of the tax period in which the obligation to declare and pay tax . If there is an obligation to declare and pay tax operators distilleries 55 ) , the tax return is filed by 25 day after the end of the tax year in which this obligation.

( 2) The taxpayer who is a registered person under the Act on Mandatory labeling of spirits , file tax returns electronically .

 

  • 77

Provision of tax on spirits

 

(1) If the operator of a tax warehouse operates only one tax warehouse, ensuring tax provided lodging or transfers of funds to the deposit account to secure the tax established by the tax amounts to more than 40 million CZK.

(2) If the tax warehouse operator operates more than one tax warehouse, ensuring tax provided lodging or transfers of funds to the deposit account to secure the tax is set by the tax, regardless of how much tax warehouses operated more than 120 million CZK.

(3) To determine the amount of collateral tax for the tax warehouse under § 21 is not taken into account the amount of alcohol intended for special purposes, owned by the state 34), located in the tax warehouse.

(4) To determine the amount of collateral tax for the tax warehouse under § 21 is not taken into account the amount of denatured alcohol in general under the Act on Spirits 52) located in the tax warehouse.

 

  • 78

Restrictions under an exemption for alcohol

 

(1) If the distillery 56) under constant supervision and tax its production and storage equipment is ensured by the tax official seals, ensuring tax is required.

(2) Standing revenue supervision means in particular to ensure the production and storage clasps tax, the permanent presence of officials of the tax or permit direct uninterrupted access to records stored in this Act and special regulations. 57)

(3) tax warehouse under § 3. g) can not be a distillery. 55)

(4) The alcohol produced in distilleries are not subject to § 19 paragraph 3

(5) Spirit, owned by the state and is designed for special purposes 34) must be placed under an exemption.

(6) The tax administrator may, where justified in the tax warehouse processing of alcohol already put into free tax circulation. Such alcohol is considered to be re-inducted into the regime of conditional exemption and tax warehouse operator begins on the day of re-commissioning of conditional exemption are entitled to a tax refund. Entitlement to reimbursement is applied in accordance with § 14 paragraph 5-8 and terminates within the period specified in § 16

(7) The tax administrator in the authorization referred to in paragraph 6, the amount of alcohol that can be re-taken for processing in a tax warehouse, method of processing and record keeping of the spirit.

 

  • 79

Transportation of alcohol exempt from excise duty

territory of the Czech Republic

 

(1) Denatured alcohol, exempt pursuant to § 71 paragraph 1 point. a) and d) by special permit under § 13, may be transported only

  1. a) from a tax warehouse users
  2. b) from one user to another user according to § 72 paragraph 2 and 3,
  3. c) import performed by the user, or
  4. d) from one branch to another branch of the same user.

(2) The transport of alcohol pursuant to paragraph 1, the shipper shall provide security taxes as described in § 21, in the amount of tax which would have been obliged to declare and pay if the alcohol was not exempt from tax. If the sender of the tax warehouse operator, who provided security taxes for the operation of a tax warehouse under § 21 may be used to ensure the provision of collateral tax for transportation denatured alcohol. The use of collateral duty to operate a tax warehouse for shipping undenatured alcohol decision locally competent tax tax warehouse. The tax administrator may, at the request of the sender’s consent that the collateral provided by the carrier or the owner of this alcohol, unless the carrier or its owner agrees in writing.

(3) conveyed alcohol pursuant to paragraph 1 must be taken immediately placed in traffic areas intended the special permit according to § 13 If security has been provided tax for transportation denatured alcohol and transport of alcohol was properly terminated, the tax decision to release guaranteed the payment within 5 working days from the date on which the proof of exemption (§ 6) certified by the tax locally relevant place of use selected products.

(4) alcohols generally denatured alcohol under the Act on 52) intended for the production of mineral oils referred to in § 45, paragraph 2, or for the production of ethyl tertiary butyl ether territory of the Czech Republic delivers a simplified accompanying document (§ 30) exposed sender.

 

  • 79a

Notification of sale of distilled spirits

 

(1) A person who intends course of its business sell spirits released for free circulation tax for a price lower than the price of an equivalent amount is the sum of the tax and the corresponding amount of value added tax, is required 15 days prior to the sale of such sale to announce tax.

(2) The notice referred to in paragraph 1 shall include the following information:

  1. a) business name or name , address and tax identification number of the person who intends to sell spirits,

b ) the quantity and volume of the packaging of spirits , indicating the percent by volume of alcohol , broken down by

1) individual species and groups under the law regulating the food and tobacco products;

2) categories according to the directly applicable EU regulations governing the definition and description of spirits,

c ) the name or business name , address and tax identification number of the person from which spirits were purchased ,

d ) manufacturer’s spirits

e ) place and date of launch ,

f ) the reasons for the sale of spirits.

 

 

TITLE III

TAX ON BEER

 

  • 80

Taxpayer on beer

 

(1 ) the payer is not a natural person , together with persons making up together with her private household produces at home making beer for their own consumption , for consumption by members of her together with household , persons close to her or her guests , beer in a total amount not exceeding 200 l per calendar year , provided that there is a sale .

(2) A natural person who produces beer under paragraph 1, it shall promptly notify the tax authorities start date of manufacture, place of manufacture and the estimated number of barrels per calendar year.

(3) If an individual violates the conditions set out in paragraph 1 shall be required to register as a taxpayer within 15 calendar days from the date of breach of these conditions.

 

  • 81

Subject to tax on beer

 

(1) The beer is for the purposes of this Act

  1. a) the product listed under nomenclature code 2203, containing more than 0.5% alcohol by volume, or
  2. b) mixtures of the product referred to in a) non-alcoholic beverages listed under nomenclature code 2206, containing more than 0.5% alcohol by volume.

(2) The concentration of beer is expressed in weight percentage as the percentage content of Plato, which is determined by calculating the large Balling formula.

(3) The law provides a large Balling formula and method of determining Plato.

 

  • 82

A small independent brewery

 

(1) A small independent brewery is a brewery with an annual production of beer, including beer produced under license, is not greater than 200 000 hectoliters and the following conditions:

  1. a) is not legally or economically dependent on another brewery
  2. b) aboveground or underground storage facilities and operations are not technologically or otherwise connected with the premises of another brewery.

(2) The brewery is legally or economically dependent, if

  1. a) owns more than 50 % of the net assets or holds more than 50 % of the voting rights of another brewery ,
  2. b) lack of a major manufacturing operation set in a brewery, or
  3. c) an agreement was concluded, which can be inferred from direct or indirect economic or dependence on another brewery. 58)

(3) The main manufacturing operation set for the purposes of this Act, a brewhouse, fermentation room and storage cellar, or cylinder-tanks.

(4) A small independent brewery can produce beer under license, provided that:

  1. a) joint annual production brewery does not exceed 200 000 hectoliters
  2. b) manufacture beer in the license does not exceed 49% of its annual production,
  3. c) beer produced under license is always taxed at the standard rate of tax.

(5) cooperate, if two or more small independent breweries and their joint production does not exceed 200 000 hectoliters, those breweries for a small independent brewery.

(6) Annual production of beer for the purposes of this Act means any beer in a given calendar year.

 

  • 83

Whether or beer tax return and pay

 

(1) The obligation to declare and pay tax there is also liable under § 80, paragraph 3 on breach of conditions stipulated in § 80 paragraph 1 and relates to the amount of beer produced from 1 January of the calendar year in which the obligation to declare and pay tax arose.

(2) If the beer is intended for use in the brewery or places adjacent to it shall be removed from the tax warehouse under § 19 paragraph 2 point. a) transported to the place of direct consumption only in transportation or consumer packaging. If the beer to the place of direct consumption are transported directly from the bartender tank, the tax authority may impose additional terms for keeping records.

 

  • 84

Taxable amount of beer

 

The taxable amount is expressed in hectoliters of beer.

 

  • 85

Rates and calculation of tax on beer

 

(1) Basic rate of tax on beer and reduced tax rates on beer for small independent breweries and for 1 hectolitre each full percentage by weight of Plato, which was determined according to § 81 paragraph 2, are as follows:

Code

Nomenclature

The tax rate in CZK / hl for each full percentage by weight of Plato
Basic

rate

Reduced rates for small independent breweries
Size groups by year of production in the City
to 10 000

including

over 10 000

to 50 000

including

over 50 000

to 100 000

including

over 100 000

to 150 000

including

over 150 000

to 200 000

including

2203, 2206 32.00 CZK 16,00 CZK 19.20 CZK 22.40 CZK 25.60 CZK 28.80 CZK

 

(2) The fraction percent (decimal places) Plato is taken into account.

(3) The tax on beer specific concentration, which was put into free tax circulation is calculated by multiplying the number of hectoliters of beer, the amount of beer, and percentage concentration of the basic or reduced rate.

(4) The concentration of beer expressed as weight of Plato for the purposes of this Act be deemed concentration expressed in degrees Plato (OP).

 

  • 86

Exemption from tax on beer

 

(1) The tax is also exempted beer

  1. a) for the production of vinegar under nomenclature code 2209,
  2. b) for the production and preparation of pharmaceuticals,
  3. c) for the production of additives in food and beverages with alcohol content exceeding 1.2% vol or
  4. d) for the manufacture of food products, where the alcohol content in them does not exceed 8.5 liters of alcohol per 100 kg of product in chocolate products or 5 liters of alcohol per 100 kg of product for other products.

(2) Since the tax is also exempted beer technically justified in the amount of actual production losses. The tax administrator is entitled to assess whether these losses correspond to the nature of the activities of the payer and the usual amount of losses similar to other payers with the same activities, and require proof of loss, and the difference is adjusted tax base.

( 3) Since the tax is also free beer that is made by a natural person in equipment for domestic production of beer exclusively for own consumption and its people forming together with the private household , persons close to her or her guests , up to an amount not exceeding 200 l per calendar year , provided that there is a sale .

(4) Since the tax is also exempted beer intended to be used as samples for analysis mandatory, 53) necessary production tests, or as samples collected by the tax.

(5) Records of beer exempt under this provision shall be kept separately. Records are kept for 10 years from the end of the calendar year in which such records were made.

 

  • 87

Special permit for receiving and using beer

exempt

 

Beer exempt from tax under § 86 paragraph 3 and 4 shall be taken and used without special permission.

 

  • 87a

Demonstration of beer

 

The tax document under § 5, paragraph 2 shall be indicated amount of beer down by the excise duty rates on beer and beer at the concentrations expressed as weight of Plato.

 

  • 88

Integration into size groups

 

(1) Small independent brewery, which will begin production during the calendar year, the tax administrator shall notify their classification into size groups by the end of the month in which they began production. Estimated annual production is calculated as twelve times the share of the production from the start of operations until the end of production and the number of months in a calendar year, including the month in which it begins production.

(2) If there is a change in the classification of group size, is a small independent brewery is obliged to report this fact to 31 January of the calendar year, the tax administrator.

(3) Inclusion of a small independent brewery in the size of the group may be more than one level lower than that corresponding to the actual production during the previous calendar year.

(4) If the actual production for the calendar year is greater than the upper limit of the size of the group to which he was assigned a small independent brewery, submit additional taxpayer tax return for each tax period of the calendar year. The additional tax return indicating the difference between the tax obligations under the tax rate for the group size, which corresponds to the actual production, and the tax liability shown on the tax return due for the same tax period. At the same time this confession claim the refund, if there was. Entitled to a refund under this paragraph may be applied for the entire calendar year. From the additionally assessed tax by an additional tax return late payment arises.

(5) If the actual production for the calendar year is less than the lower limit of the size of the group to which he was assigned a small independent brewery, submit to the tax payer by 25 February of the following calendar year, an additional tax return for each tax period of the calendar year. The additional tax return indicating the difference between the tax obligations under the tax rate for the group size, which corresponds to the actual production, and the tax liability shown on the tax return due for the same tax period. At the same time this confession claim the refund, if there was. Entitled to a refund under this paragraph may be used for the entire calendar year. From the additionally assessed tax by an additional tax return late payment arises.

 

  • 89

Restrictions under an exemption for beer

 

(1) Tax on stock pursuant to § 19 paragraph 2 point. b) may only be a warehouse, whose annual sales of beer, or expected annual sales of beer is at least 5 000 hl of beer.

(2) annual sales of beer for the purposes of this Act, means the amount of beer left in that calendar year pursuant to paragraph 1 store

(3) Beer exempt from tax under § 86 paragraph 3 may be produced on a production of selected products [§ 19 paragraph 2 point. a)].

 

  • 90

Providing tax on beer

 

Total security tax for one tax warehouse is a maximum of 80 million CZK, if the operator of a tax warehouse guarantee payment of tax by composition or transfer of funds to the deposit account to secure the tax established by the tax.

 

  • 90a

Records of beer in tax warehouses

 

The tax administrator may decide that the evidence led by the beer according to § 37 and 38, will be held jointly for the tax warehouses operated by the same operator and for which the local jurisdiction.

 

  • 91

Proof of origin of imported beer

 

(1) If the imported beer is taxed at the standard rate of tax.

(2) The importation of beer produced in small independent brewery, beer is taxed at a reduced rate of tax, if it is proved by the certificate issued by the competent authorities of the State of origin of beer, the beer was brewed in a small independent brewery with an annual production exceeding 200 000 hectoliters. This confirmation shall be an annual production of beer in hectoliters. If the origin of beer from a small independent brewery established, beer is taxed at the standard rate of tax.

(3) Concentration of imported beers, expressed in degrees Plato (OP) for the purposes of this Act be deemed a concentration of beer expressed as weight of Plato.

 

 

TITLE IV

Duty on wine and intermediate products

 

  • 92

Taxpayer on wine and intermediate

 

(1) The payer is not a natural person in the tax territory of the Czech Republic still wine produced exclusively (§ 93 paragraph 3), provided that the total amount of still wine produced in a calendar year shall not exceed 2,000 liters.

(2) Still wine produced by a natural person in the tax territory of the Czech Republic under the conditions specified in paragraph 1 can not be transported to another Member State for commercial purposes (§ 31).

(3) Still wine produced by a natural person in the tax territory of the Czech Republic under the conditions specified in paragraph 1 can not be placed under an exemption.

(4) If an individual violates the conditions set out in paragraphs 1 to 3, is required to register as a taxpayer within 15 calendar days from the date of breach of these conditions.

 

  • 93

Subject to tax on wine and intermediate

 

(1) The taxes for the purposes of this Act, wines and fermented beverages (hereinafter referred to as “wine”) and the intermediates listed under nomenclature codes 2204, 2205, 2206, containing more than 1.2% alcohol by volume but not exceeding 22% vol .

(2) sparkling wine for the purposes of this Act, means all products that are contained in bottles with mushroom stoppers for sparkling wine, which is mounted úchytným special equipment, or the content contained at 20 ° C with 3 bar pressure and more that can be derive from the presence of dissolved carbon dioxide, which are listed under the following nomenclature codes:

  1. a) 2204 10 2204 21 10 2204 29 10 and 2205, with an actual alcoholic strength of 60) exceeding 1.2% vol but not exceeding 15% vol, the alcohol that is contained in the finished product is entirely of fermented origin without addition of alcohol,
  2. b) 2206 00 31 2206 00 39 and under nomenclature codes 2204 10, 2204 21 10 2204 29 10, 2205, if not included in subparagraph a), the actual alcoholic strength exceeding 1.2% vol but not exceeding 13% vol or
  3. c) 2206 00 31 2206 00 39 with an actual alcoholic strength exceeding 13% vol but not exceeding 15% vol, the alcohol that is contained in the finished product is entirely of fermented origin, not containing alcohol.

(3) Pacific wine for the purposes of this Act shall mean the products, not sparkling wine as defined in paragraph 2 and which are listed under the following nomenclature codes:

  1. a) 2204 and 2205, with an actual alcoholic strength exceeding 1.2% vol but not exceeding 15% vol, the alcohol that is contained in the finished product is entirely of fermented origin, not containing added spirit,
  2. b) 2204 and 2205, with an actual alcoholic strength exceeding 15% vol but not exceeding 18% vol, which have been produced without any enrichment and that the alcohol that is contained in the finished product is entirely of fermented origin, not containing added spirit,
  3. c) 2204 and 2205, unless specified in a) or b), and 2206 are not subject to tax on beer, where the actual alcohol content of such products exceeding 1.2% vol but not exceeding 10% vol or
  4. d) 2206, if not subject to tax on beer with an actual alcoholic strength exceeding 10% vol but not exceeding 15% vol, the alcohol that is contained in the finished product is entirely of fermented origin, not containing alcohol.

(4) Intermediates for the purposes of this Act, means all products that are listed under nomenclature codes 2204, 2205 and 2206, with an actual alcoholic strength exceeding 1.2% vol but not exceeding 22% vol, not sparkling or still wine or subject Tax on beer.

 

  • 94

Whether or tax on wine and intermediate admit

and pay

 

(1) In cases of still wine produced by a natural person in the tax territory of the Czech Republic into free tax circulation obligation to declare and pay tax does not arise if the conditions specified in § 92 paragraph 1 to 3

(2) The obligation to declare and pay tax also creates a natural person who has become a payer pursuant to § 92 paragraph 4, the date of breach of conditions stipulated in § 92 paragraph 1 to 3, and concerns of still wine produced from 1 January of the calendar year in which the obligation to declare and pay tax arose.

 

  • 95

The base tax on wine and intermediate

 

The tax base is the amount of wine and intermediate products, expressed in hectoliters.

 

  • 96

The rates of duty on wine and intermediate products

 

Tax rates are as follows:

Text The tax rate
Sparkling wines according to § 93 paragraph 2 2 340 CZK / hl
Still wines according to § 93 paragraph 3 0 CZK / hl
Intermediates according to § 93 paragraph 4 2 340 CZK / hl

 

  • 97

Exemption from taxes on wine and intermediate products

 

(1) The tax relief is also a wine and intermediate products

  1. a) for the production of vinegar under nomenclature code 2209,
  2. b) for the production and preparation of pharmaceuticals,
  3. c) for the production of additives in food and beverages with alcohol content exceeding 1.2% vol or
  4. d) for the manufacture of food products, where the alcohol content in them does not exceed 8.5 liters of alcohol per 100 kg of product in chocolate products or 5 liters of alcohol per 100 kg of product for other products.

(2) Since taxes are also exempt wine and intermediate products of technically justified actual production losses. The tax administrator is entitled to assess whether these losses correspond to the nature of the activities of the payer and the usual amount of losses similar to other payers with the same activities, and require proof of loss, and the difference is adjusted tax base.

(3) The tax exemption is also wine and intermediate products for use as samples required for analysis, 53) the necessary production tests, or as samples collected by the tax.

(4) Evidence of wine and intermediate products which are exempt under this provision shall be kept separately. Records are kept for 10 years from the end of the calendar year in which such records were made.

 

  • 98

Special permit for receiving and using wine

exempt

 

(1) Still wine according to § 93 paragraph 3, exempt pursuant to § 97 paragraph 1, shall be taken and used without special permission.

(2) wine and intermediate products exempt pursuant to § 97 paragraph 3 shall be adopted and used without special permission.

 

  • 98a

Tax return and maturity of the wine tax

 

(1) If a duty to declare and pay tax, legal or natural person who produces still wine (§ 93 paragraph 3) according to § 99 paragraph 3 or § 100a tax return is filed within 25 days after the end of the tax period in which this obligation arose, and the tax amount is payable once per month, within 40 days after the end of this reporting period.

(2) There will be the natural or legal person who manufactures a still wine (§ 93 paragraph 3) pursuant to § 99, paragraph 3, in the taxable year tax liability (§ 8, paragraph 2), these persons are not required to communicate this to managers taxes.

 

 

  • 99

Restrictions under an exemption

for wine and intermediate products

 

(1) Tax on stock pursuant to § 19 paragraph 2 point. b) may only be a warehouse, whose annual sales, or expected annual sales of wine is at least 100 hl or annual sales or expected annual sales of intermediate goods is at least 100 hl. This restriction does not apply to stores, wine and intermediate products which are sent to another Member State or the products from another Member State accepted.

(2) Annual sales of wine or intermediates for the purposes of this Act, a quantity of wine or intermediates, which left the store in the calendar year pursuant to paragraph 1

(3) A legal or natural person who is not a small wine producer pursuant to § 100a, which is produced in a spatially bounded place still wine [§ 93 paragraph 3)], does not produce this wine in the company for the production of selected products [§ 19 2 point. a)], and where at this point does not produce intermediate or sparkling wine and still wine if that is not destined for transport to another Member State under an exemption or not to this point from another Member State or wine in the intermediate regime suspension received from the tax.

(4) If a legal or natural person under paragraph 3 or under § 100a submits application for a permit to operate a tax warehouse under § 20 is required to perform an inventory of stocks still wine in the presence of officials of the tax administration. On the day when the decision on permission to operate a tax warehouse has become final, those stocks are still wine (§ 93 paragraph 3) to consider the regime of conditional exemption.

(5) Still wine (§ 93 paragraph 3) produced by a natural person referred to in § 92 paragraph 1 is not produced in the company for the production of selected products [§ 19 paragraph 2 point. a)].

(6) By-products 60d) which are subject to tax, resulting in the production of still wine natural or legal person according to § 99 paragraph 3 or under § 100a, and should be disposed of in accordance with special legislation 60e), the tax territory Czech Republic transported to a tax warehouse with a document pursuant to § 100a paragraph 4 The person transporting byproducts such document is required to submit a request to the tax.

(7) in a tax warehouse can be together with wine and still wine placed intermediate (§ 93 paragraph 3) or by-products produced pursuant to paragraph 6 small wine producer pursuant to § 100a or legal or natural person pursuant to § 99 paragraph 3, as well as quiet wine produced by small producers of wine in another Member State. Such a quiet wine or by-products are considered to be placed under an exemption.

(8) The operator of a tax warehouse, which receives the tax warehouse still wine produced by small wine producer from another Member State, it shall notify such acceptance within 5 days of the tax locally competent receiving tax warehouse by sending a copy of a document pursuant to § 100a paragraph 4

 

  • 100

Traffic still wine under an exemption

from tax in the tax territory of the Czech Republic

 

(1) Still wine according to § 93 paragraph 3, under an exemption in the tax territory of the Czech Republic without a transport document referred to in § 27 or 27c, if not the transport between Member States (§ 25).

(2) The transport of still wine (§ 93 paragraph 3) in the conditional exemption without proof pursuant to paragraph 1 is a natural or legal person transporting still wine shall on request submit tax documents accompanying silent wine during transport by a directly applicable regulation of the European Union governing documents accompanying the carriage of wine products.

 

  • 100a

Small wine producers

 

(1) A small wine producer for the purposes of this Act, a natural or legal person who manufactures only still wine (§ 93 paragraph 3), the average annual production was directly applicable regulation of the European Union’s governing documents accompanying the carriage of wine products of this wine does not exceed 1000 hl and this wine is not in the company for the production of selected products [§ 19 paragraph 2 point. a)].

(2) If it is still wine produced by small producers of wine transported to a tax warehouse in the tax territory of the Czech Republic, is not proof of taxation according to § 5, but a document under paragraph 4

(3) If it is still wine produced by small producers of wine transported to a tax warehouse in another Member State, the document referred to in paragraph 4

(4) In the carriage of still wine to a tax warehouse under paragraphs 2 and 3, the document on the transport by a directly applicable regulation of the European Union’s governing documents accompanying the carriage of wine products. Small producers still wine is required by this document to submit a request to the tax.

(5) Small wine producers shall, before commencing the transport of still wine to a tax warehouse realize tax administrator of the place where the wine is soft, stores, processes, receives or sends.

(6) does not result in a small wine producers in the taxable year tax liability (§ 8, paragraph 2), this is not a small wine producers must disclose this fact to the tax.

 

  • 100b

Evidence of wine in tax warehouses

 

The tax administrator may decide that the evidence led by the wine according to § 37 and 38, will be held jointly for the tax warehouses operated by the same operator and for which the local jurisdiction.

 

 

TITLE V

TAX ON TOBACCO PRODUCTS

 

  • 100c

Taxpayer of tobacco products

 

The payer is a legal or natural person who violates the ban on cigarette sales to the ultimate consumer at a price higher than the price for the end consumer stated on the tobacco stamp (§ 112).

 

 

  • 101

Subject to tax on tobacco products

 

(1) subject to tax tobacco products.

(2) tobacco for the purposes of this Act shall mean cigarettes, cigars, cigarillos and smoking tobacco.

(3) For purposes of this Act:

  1. a) Cigarettes

1) tobacco strands, which can be smoked in the same state and are not cigars or cigarillos under subparagraph b),

2) strands of tobacco that a simple non-industrial handling inserted into cigarette-paper tubes or

3) strands of tobacco, which is a simple non-industrial handling wrapped in cigarette paper,

  1. b) cigars and cigarillos of tobacco rolls, which can be smoked in the same condition with regard to their characteristics and expectations of ordinary consumers are in the same state, are intended solely for smoking and include

1) a wrapper of natural tobacco, or

2) filling shredded tobacco with an outer wrapper of the normal color of a cigar, of reconstituted tobacco, covering the product or the filter but not in the case of tipped cigars, the tip, is if the unit weight, excluding filter or mouthpiece, less than 2.3 g more than 10 g and the circumference over at least one third of the length less than 34 mm

  1. c) smoking tobacco

1) tobacco cut or otherwise split, twisted or pressed into blocks, and which can be smoked without further industrial processing,

2) Tobacco waste prepared for sale to the final consumer who does not fall under letter a) or b) and that it is possible to smoke or

3) smoking tobacco containing more than 25% by weight of the tobacco particles have a cut width of less than 1.5 mm, it is a fine-cut tobacco for hand-made cigarettes.

(4) cigarette for purposes of this Act also products that contain whole or in part and substances other than tobacco and that meet other requirements specified in Paragraph 3. a) other than those listed in paragraph 8

(5) Cigars and cigarillos are for the purposes of this Act also products that contain some other substances than tobacco and that meet other requirements specified in Paragraph 3. b).

(6) smoking tobacco for the purposes of this Act is also a product that contains all or part of other substances than tobacco and who meets other requirements specified in Paragraph 3. c) other than those listed in paragraph 7, or a product not listed in Paragraph 3. c) when used for any purpose other than smoking and it is possible to simultaneously smoke and this product is prepared for sale to the final consumer.

(7) Tobacco waste for the purposes of this Act shall mean the remnants of tobacco leaves and residues from the processing and manufacturing of tobacco products.

(8) For tobacco products are not products that do not contain tobacco, fulfill the conditions specified in Paragraph 3. a) or c) used exclusively for medical purposes and confirmation of this fact issued by the Ministry of Health of the Czech Republic or its authorized institution.

 

  • 101a

Whether or tobacco products tax return and pay

 

The obligation to declare and pay tax there is also a violation of the ban on cigarette sales to the ultimate consumer at a price higher than the price for the end consumer stated on the tobacco stamp (§ 112).

 

  • 102

The tax base of tobacco products

 

(1) The tax base for the percentage of taxes on cigarettes, the price for the final consumer according to § 103rd

(2) The taxable amount of a fixed part of the tax on cigarettes is the amount expressed in units.

(3) The tax on cigars and cigarillos is expressed in number of pieces and smoking tobacco, the quantity expressed in kilograms.

 

  • 103

Price for the final consumer

 

(1) prize for the final consumer is the price that is determined by the price according to the Price Act 61) as the final consumer price for a single package intended for direct consumption, unless specified otherwise in this Act. This price includes VAT.

( 2) The manufacturer , importer or authorized recipient shall submit to the customs office for the Central Region ( hereinafter referred to as “the authorized tax administrator ‘) for fixing prices for the final consumer . The manufacturer or importer located or resident in another State , it may petition the pricing for the end user to instruct the person with the seat , a branch of its business establishment or place of residence in the tax territory of the Czech Republic , who is authorized to transport tobacco products of conditional exemption from another state.

(3) For cigarettes with the same brand name and the same number of units in unit packages must be set the same price for the end consumer.

(4) weighting the average price for the purposes of this Act means the weighted average price of cigarettes for the end consumer, calculated on a piece that the Ministry of Finance on the results of the inventories of tobacco tax stamps for the previous calendar year.

(5) For cigarettes that are not marked with tobacco stamps, the price for the end consumer with the same fixed price for cigarettes, which must be marked with tobacco stamps the same brand name and the same number of units in a unit package. If you can not determine the price for the final consumer in the first sentence, is the price for final consumer weighted average price.

(6 ) The weighted average price is used to calculate the tax rate on cigarettes in line with European Union legislation 61a ) .

(7) for the final consumer price must be listed on the tobacco stamp.

(8) Cigarettes can be put into free tax circulation with a tobacco stamp with that for the final consumer price valid from the effective date of the price decision until the last day of the price effect of this decision.

 

  • 104

Rates and calculation of taxes on tobacco products

 

(1) The tax rates are as follows:

Text The tax rate
Percentage of The fixed part Minimum
cigarettes 27% CZK 1.19 / piece a total of at least 2.25 CZK / piece
cigars, cigarillos 1.34 CZK / piece
tobacco smoking 1 800,00 CZK / kg

 

(2) The tax on cigars, cigarillos and smoking tobacco is calculated by multiplying the tax base and tax rate fixed, and to calculate the tax on tobacco smoking is a critical mass of smoking tobacco at the time the obligation to declare and pay tax.

(3) The tax on cigarettes using a fixed percentage of the tax rate is calculated as the sum of the following items:

  1. a) the product of the percentage of tax rates and prices for end consumers of cigarettes divided by one hundred,
  2. b) the product of a fixed tax rate and the number of pieces.

(4) The tax on cigarettes using the minimum tax rate is calculated by multiplying the minimum tax rate and the number of pieces.

(5) Tobacco rod length to 80 mm is considered, including a piece of cigarettes.

(6) Tobacco cord longer than 80 mm but not longer than 110 mm is considered to be 2 pieces of cigarettes. Tobacco cord longer than 110 mm but not exceeding 140 mm, is considered to be 3 pieces of cigarettes. Each other, even incomplete, 30 mm rope tobacco is considered a piece of another cigarette.

(7) If the amount of tax on cigarettes calculated using a fixed percentage of the tax rate lower than the amount of tax calculated at the minimum tax rate, the amount of tax calculated at the minimum tax rate.

 

  • 105

Exemption from taxes on tobacco products

 

(1) shall be exempt from tax tobacco products to be used for tests connected with product quality and testing related to quality assurance measurements, production tests, or necessary, provided that these tobacco products will be demonstrated during the tests consumed, destroyed or undermined in technologically justified amount. Tests can be performed in laboratories accredited according to the technical standards ISO / IEC 17025 for testing subject tobacco or tobacco products.

(2) The exemption also tobacco

  1. a) samples collected as tax administrator, or
  2. b) deactivated the instructions and in the presence of tax officials, or their presence destroyed, this applies only to tobacco products intended for export or transport of conditional exemption to another Member State which are not currently eligible for release for free tax circulation in the territory of another Member State or third country.

(3) The removal or destruction of tobacco products pursuant to paragraph 2 shall make tax protocol.

(4) Evidence of tobacco products exempt from tax under this provision shall be kept separately. Records are kept for 10 years from the end of the calendar year in which such records were made.

 

  • 105a

Special permit for receiving and using tobacco products

exempt

 

Tobacco products exempt from tax under § 105, paragraph 2 shall be adopted and used without special permission.

 

  • 106

Proof of taxation of tobacco products

 

A legal or natural person issuing the invoice pursuant to § 5, paragraph 2, the proof of sale under § 5, paragraph 3, or the transport document in accordance with § 5, paragraph 4 shall be obliged to give these documents to the final consumer price of cigarettes and does not mention the amount of excise duty total.

 

  • 107

Packaging Unit

 

(1) repealed § 142nd

(2) Tobacco products must be put into free tax circulation, imported into the tax territory of the Czech Republic or transported to the tax territory of the Czech Republic from another Member State in the closed unit packages that are intended for direct consumption, unless otherwise provided by this Act.

(3) repealed § 142nd

(4) Tobacco products may be imported into the tax territory of the Czech Republic or transported from another Member State in the tax territory of the Czech Republic in the closed unit packages where they are intended for personal use or when they are transported under an exemption with subsequent placement in the tax warehouse. Tobacco products may not be put into free tax circulation in the closed unit packages where they are exempt under § 105th

(5) Closed cigarettes unit must contain at least 20 cigarettes, with the exception of sealed packets of cigarettes are exempt pursuant to § 105th The unit pack may contain only those tobacco products that are subject to the same tax rate 61b).

(6) Tobacco products can only be sold in a sealed unit packaging of tobacco stamp intact with the exception of the sale of cigars and cigarillos ultimate consumer-enabled sales in units.

(7) The sale of individual cigars and cigarillos may be performed only open a single package intended for the final consumer, which is marked with a tobacco stamp.

 

  • 108

Importation of tobacco products within the business

 

(1) An importer who intends to import tobacco products within the business is required to report this fact to the tax authorities at least three weeks prior to the first import. If the importer is established or resident outside the fiscal territory of the Czech Republic is obliged to submit a written notification of the responsible tax authority.

( 2 ) The importer of the seat or permanent residence in the tax territory of the Czech Republic stated in the announcement of your company or business name and address , legal form , the amount of assets a guardian. Further, the importer is required in the declaration indicate whether there is agreement on concerted actions , and possibly indicate the amount of the share of the business assets . Importers shall attach to report inventory of tobacco products broken down by type , brand name, type of packaging , with the number of pieces , or pounds in individual packaging.

 

  • 109

An authorized recipient of tobacco products

 

(1) An authorized recipient for repeated receiving of selected products in accordance with § 22 and authorized recipient for one-time adoption of the selected products in accordance with § 23 can only accept tobacco tobacco stamp marked with the exception of tobacco products exempt from tax under § 105th

(2) Payment of the value of tobacco stamps in their collection or collateral value of tobacco stamps under § 119, paragraph 4, point. a) or b) is considered to ensure the tax if the recipient authorized to receive repeat selected products according to § 22 accepts only tobacco products and is currently a customer of tobacco tax stamps according to § 118 paragraph 3

(3) Payment of the value of tobacco stamps in their collection or collateral value of tobacco stamps under § 119, paragraph 4, point. b) is considered a collateral duty in the event that an authorized recipient for one-time adoption of the selected products in accordance with § 23 accepts only tobacco products and is currently a customer of tobacco tax stamps according to § 118 paragraph 3

(4) receives the authorized recipient for repeated receiving of selected products solely pursuant to § 22 and tobacco products unless the purchaser of tobacco stamps under § 118, paragraph 3 shall proceed in a matter of ensuring the tax according to § 22 paragraph 9

(5) receives the authorized recipient for one-time adoption of the selected products in accordance with § 23 of tobacco products and only if the purchaser of tobacco stamps under § 118, paragraph 3, the procedure regarding security tax pursuant to § 23 paragraph 4

(6) Application for a license for repeated or single receive tobacco products under an exemption must also include an inventory of tobacco products classified by type, trade names, type of packaging, indicating the number of items or kilograms per unit pack.

 

  • 109a

repealed by Law No. 59/2010 Coll.

 

  • 110

Prohibition of sale for a price lower than the price

for the final consumer

 

(1) Seller shall not sell cigarettes to the ultimate consumer at a price lower than the price listed for the final consumer on the tobacco stamp, unless specified otherwise in this Act. This does not apply to charge-free cigarettes as providing test samples or advertising purposes.

(2) the vendor must not sell cigarettes to the ultimate consumer to give any discount on the price for the end consumer, including discounts provided on the basis of sales.

(3) If it is added to cigarettes or packaged with other object may not be the final consumer price different from the total price for the end consumer of tobacco on the label. Sales of cigarettes should not be bound to sell other items.

 

  • 111

Reduction of prices for final consumers

 

(1) Notwithstanding § 110 may, in cases of absolute necessity to sell cigarettes to the ultimate consumer at a price lower than the price for the end consumer stated on the label of tobacco to manufacturers, importers or dealers to sell out stocks in the event of bankruptcy, cessation of production, completion of the sale or termination of business activities and in case of execution.

(2) In the case referred to in paragraph 1 is required for the sale of cigarettes to the final consumer at a price lower than the price listed for the final consumer of tobacco label, the agreement authorized the tax administrator.

(3) for sale at a lower price does not qualify for a reduction and refund.

 

  • 111a

Prohibition on the purchase at a price lower than the price for final consumer

 

The end consumer can not buy cigarettes at a price lower than the price listed for the final consumer of tobacco label, unless otherwise provided herein.

 

  • 112

Prohibition of sale for a price higher than the price

for the final consumer

 

Seller shall not sell cigarettes to the ultimate consumer at a price higher than the price for the end consumer stated on the tobacco stamp. If the seller sells cigarettes at a price higher than the price for the end consumer stated on the tobacco stamp, will be obliged to declare and pay tax as a product of the percentage tax rate under § 104 paragraph 1 and the difference between the price at which cigarettes were sold, and prices listed on the tobacco stamp.

 

  • 113

Special Provisions

 

Tobacco products should not be winning the lottery or similar gambling game. 62)

 

  • 114

Marking of tobacco stamps

 

(1) repealed § 142nd

(2) Tobacco products manufactured in the tax territory of the Czech Republic, the tax territory of the Czech Republic or imported into the tax territory of the Czech Republic brought from another Member State must be marked with a tobacco stamp 62a), unless they are transported under an exemption with subsequent placement in tax warehouse or unless paragraph 6 or 7 otherwise stated.

(3) indicate the tobacco products with tobacco stamps shall the manufacturer, importer or authorized recipient of tobacco products or suppliers outside the fiscal territory of the Czech Republic.

(4) Tobacco products labeled tobacco stamp damaged or marked in any other way than specified shall be considered to be unmarked. Thinned by cutting tobacco stamps are not considered damaged.

(5) repealed § 142nd

(6) Tobacco label must be marked tobacco products

  1. a) are intended for export, or
  2. b) are intended for transportation under an exemption to another Member State.

(7) Tobacco label may be marked tobacco products unless they are exempt pursuant to § 11 paragraph 1 or § 105, or if they are imported into the tax territory of the Czech Republic or transported from another Member State in the tax territory of the Czech Republic for personal consumption ( § 32 paragraph 4).

 

  • 115

Breach of duties in labeling of tobacco products

 

(1 ) If the tax administrator that the duty was breached in the labeling of tobacco products shall notify the other without delay to the authorities responsible for screening duties at the labeling of tobacco products.

( 2 ) If the authority of the Financial Administration of the Czech Republic or the Customs Administration of the Czech Republic , that duty was breached in the labeling of tobacco products

  1. a) according to Tax Code and
  2. b) they shall, without delay, tax and municipal trade licensing office.

(3) If the tax authority or other competent authority of unmarked tobacco products, provide them with without undue delay forward a decision on the detention of unmarked tobacco products to the holder. Where no decision on the detention of unmarked tobacco products so delivered, this decision is based on file as undeliverable.

 

  • 116

Tax returns for the tax on tobacco products

and payment of this tax

 

(1) Order of tobacco stamps serves as a tax return with the exception of tobacco products for which the obligation to declare and pay tax according to § 9, paragraph 3, point. e), § 9, paragraph 3, point. f) or § 101a.

(2) The tax is paid through the use of tobacco stamps. Tobacco stamps must be used when there is an obligation to declare and pay tax.

(3) Tobacco tobacco products can be marked with labels only in a tax warehouse or outside the tax in the Czech Republic.

(4) Using tobacco stamps shall mean placing labels on tobacco packaging unit and the transparent cover, if used, so that when opening the unit package was damaged.

 

  • 116a

Providing tax on tobacco products

 

(1) If the operator of a tax warehouse operates only one tax warehouse, ensuring tax provided lodging or transfers of funds to the deposit account to secure the tax established by the tax amounts to more than 50 million CZK.

(2) If the tax warehouse operator operates more than one tax warehouse, ensuring tax provided lodging or transfers of funds to the deposit account to secure the tax is set by the tax, regardless of how much tax warehouses operated more than 100 million CZK.

 

  • 117

Permit to operate a tax warehouse for tobacco products

 

Application for a permit to operate a tax warehouse must also include an inventory of tobacco products classified by type, trade names, type of packaging, indicating the number of items or kilograms per unit pack.

 

  • 118

Ordering, collection and distribution of tobacco stamps

 

(1) repealed § 142nd

(2) Purchase of tobacco tax stamps from the manufacturer, their shipment from the manufacturer to the tobacco tax stamps authorized tax administration and collection of the tax in the Czech Republic by the manufacturer, importer or authorized recipient provides tax charge, which also examines the transport, storage and use of tobacco tax stamps at manufacturer or importer.

( 3 ) The manufacturer or importer located or resident in another State may authorize a person registered office , a branch of its business establishment or place of residence in the tax territory of the Czech Republic , who is authorized to transport tobacco products under exemption from another State , to recall tobacco labels . For tobacco tax stamps for cigarettes may be affected by the authorized person only person who was by the same manufacturer or importer is also mandated to submit a proposal for setting prices for the final consumer ( § 103 paragraph 2). Purchase and transport of tobacco labels from the manufacturer to the authorized tax authority, the collection of the tax in the Czech Republic by a person authorized to receive the tobacco labels and verify transportation , storage and use of tobacco stamps that person provides authorized tax administration .

(4) The manufacturer, an authorized recipient, the importer or the person authorized to receive the tobacco stamps under paragraph 3 (hereinafter referred to as “Customer”) are required in order to calculate their own tax liability corresponding to these tobacco tax stamps.

(5) The customer is obliged to order and collect stickers tobacco solely responsible for the tax.

(6) If the customer does not remove the stickers ordered tobacco within 75 days from the date of receipt of the order, authorized the tax charge in the presence of senior officials of the closest tax uncollected tobacco destroys stickers and writes about the protocol. The customer is obliged to reimburse the costs associated with the production and destruction of these tobacco labels.

(7) The manufacturer may sell tobacco stamps, tobacco labels solely responsible for the tax.

(8) repealed § 142nd

(9) The customer received tobacco decals not sell or transmit in any manner without charge to other natural or legal persons other than authorized tax. This provision shall not apply to cases where tobacco labels are transmitted to producers or suppliers of tobacco products in another Member State or in a third country for the purpose of labeling of tobacco products put into free circulation tax territory of the Czech Republic.

(10) The customer is obliged to pay the price for tobacco tax stamps. Transport tobacco tax stamps from the authorized tax to customers and their storage and use at the customer provides the purchaser at his own expense.

(11) Tobacco stamps must be ordered

  1. a) two weeks prior to collection in the usual cases
  2. b) at least six weeks before the first collection of tobacco stamps in case of changing tax rates or
  3. c) at least six weeks before the first collection of tobacco stamps, the new model.

(12) If you change the tax rate, you can order stickers containing tobacco tax rate currently in force, no later than six weeks prior to the effective tax rate changes indicating the dates of collection. Tobacco stickers can be removed earlier than two weeks after receipt of the order authorized tax.

(13) If the tax rate change, you can remove the sticker containing the new tobacco tax rate of less than six weeks before the entry into force of the new tax rate. Tobacco products with labels containing the new tobacco tax rate can be put into free tax circulation in the tax territory of the Czech Republic earlier than the effective date of the new tax rate.

(14) If the tax rate change may be tobacco in tobacco labels containing the valid tax rate currently manufactured, imported and transported to the tax territory of the Czech Republic from another Member State and put into free tax circulation in the tax territory of the Czech Republic at the latest by the date effectiveness of the new tax rate.

(15) If you change the pattern of tobacco stickers, stickers can be ordered tobacco old model no later than six weeks prior to the effective change in the pattern of tobacco stickers stating the dates of collection. Tobacco stickers can be removed earlier than two weeks after receipt of the order authorized tax.

 

  • 118a

repealed by Law No. 95/2011 Coll.

 

  • 119

The value of tobacco stamps

 

(1) The obligation to pay the value of tobacco stamps created collection of stamps. The value of tobacco stamps equivalent to the amount of tax liability for a tobacco product packaging unit intended for direct consumption.

(2) The value of tobacco stamps, the customer is obliged to pay within 60 days from the date of their removal from the authorized tax authority.

(3) repealed § 142nd

(4) The customer is obliged to provide security value of tobacco tax stamps ordered an authorized tax unless the value of the tobacco tax stamps paid at the time of their collection. Provision is provided

  1. a) a financial guarantee issued in favor of the authorized tax administrator that the tax administrator adopted ,
  2. b) the composition or the transfer of funds to the deposit account established to ensure tax authorized by the tax, and for ensuring the tax shall not be entitled to interest on the amount of a compound of the deposit account to secure the tax established by the tax charge, or
  3. c) insurance guarantees provided by the insurance company when this enables authorized security tax, insurance guarantees shall apply mutatis mutandis to § 21 paragraph 2 to 6

(5) Customer tobacco tax stamps, which provides evidence that she was paid the value of tobacco stamps for tobacco products collected in the tax territory of the Czech Republic, are entitled to a refund of the value of tobacco stamps under the conditions that

  1. a) during the transport of tobacco marked under an exemption violation under an exemption (§ 28 paragraph 1) in another Member State and that State for such tax was paid in tobacco, the tobacco stamps the value of the return no later than 60 calendar days after submission of proof of payment of tax in another Member State or

b ) during the transport of the labeled tobacco products under the exemption has been lost or devalued tobacco demonstrably due to unforeseen loss or destruction; the value of the tobacco stamps will return no later than 60 calendar days after the settlement of such loss or impairment of such tobacco products and prove that the loss or impairment of tobacco products was due to the loss or impairment in the sense of § 3 . s).

 

  • 120

Lien

 

To ensure payment of the value of tobacco labels created on the basis of this law lien on tobacco collected previously unused labels on the unit package.

 

  • 121

Inventory records and tobacco tax stamps

 

(1) The customer is obliged to keep records collected, used and returned tobacco stamps and keep records and documents on which entries were made in the records for a period of ten years from the end of the calendar year in which the documents were issued.

(2) The customer is obliged to take stock of tobacco tax stamps for each calendar year. It is required by 31 January of each calendar year, notify the authorized tax results of the inventory tobacco tax stamps for the previous calendar year. Designated tax will send a summary of the results of inventories for all customers Ministry of Finance no later than 15 February of each calendar year.

 

  • 122

Return of tobacco tax stamps

 

(1) A customer may return the authorized tax damaged or contaminated tobacco labels, if it proves that it is a tobacco label acquired in accordance with this Act. The tobacco tax stamps has damaged their undamaged portion of at least 60% of the total area of ​​tobacco labels. If a damaged tobacco sticker consists of several parts, it must be obvious that the parts belong together. For damaged and contaminated tobacco tax stamps for cigarettes must be higher prices for final consumers and the number of pieces that are printed on tobacco label, demonstrable. For damaged and contaminated tobacco tax stamps for cigars, cigarillos and smoking tobacco, the number of pieces, or pounds, which is printed on the label tobacco, provable.

(2) A damaged or contaminated tobacco labels that meet the conditions referred to in paragraph 1, it returns the value of the designated tobacco tax stamps, if it has the value of tobacco tax stamps paid. Designated tax return damaged or contaminated tobacco stickers destroys the participation of authorized official persons closest senior tax administrator. The destruction of returned damaged or contaminated tobacco labels drawn up a statement.

(3) A customer may return the unused tax charge of tobacco labels. Designated tax returns customer value tobacco tax stamps, if already paid value of tobacco tax stamps. Designated tobacco tax return label will destroy the participation of authorized official persons closest senior tax administrator. The destruction of the tobacco tax stamps returned draw up a report.

(4) If the Ministry of Finance issued a decree that changes the pattern of tobacco labels, the customer must return the unused tax charge of tobacco stickers old model within 30 days of the effective date of the Decree. If the stickers were tobacco exported to third countries, the customer will return the unused tobacco stickers old model authorized tax within 80 days from the date of entry into force of Decree.

(5) In return tobacco stickers old model, unless there is a change in tax rates, issued by an authorized administrator tobacco tax free of charge stickers new model within 30 days from the date on which the tobacco decals were returned. Designated tobacco tax return sticker old model destroys the participation of authorized official persons closest senior tax administrator. The destruction of the tobacco tax stamps returned draw up a report.

(6) The customer is obliged to immediately return the unused tax charge of tobacco labels, including tobacco tax stamps damaged or contaminated in accordance with paragraph 1, in the event of termination of its activities. If the customer has already paid the value of the tobacco tax stamps, return any tax charge that amount.

(7) The customer may request the tax charge for the official supervision of the destruction of tobacco tax stamps stuck on unit packs. The request may only apply to products that the customer manufactured, imported or shipped from another Member State. Official supervision means the participation of officials responsible for tax administration in destroying the tobacco tax stamps stuck on unit packs, bear the cost of the purchaser. The destruction of the tobacco tax stamps under official supervision can only territory of the Czech Republic. Charge of tax is required to comply with this request. Customers are entitled to a refund of the value of tobacco tax stamps on tobacco tax stamps destroyed under official supervision. A claim for refund may be applied only if the value of the tobacco tax stamps already paid.

(8) for lost tobacco labels and stickers for tobacco victims of more than 40% of the refund.

(9) If a change in the tax rate, the customer may return the unused stickers tobacco tax authorized. If the customer has already paid the value of the tobacco tax stamps, return any tax charge that amount.

 

  • 123

Request for reimbursement or reduction of collateral

 

(1) A customer may request the authorized tax authority to reduce payments or collateral.

(2) reducing the payment or security for the purposes of this Act, a payment reduction values ​​tobacco tax stamps for their collection or reduction to obtain the value of tobacco stamps in their collection.

(3) An application for reimbursement or reduction may be made by the customer to ensure that during the two years preceding the date of application for reduction of payment or collateral

  1. a) took tobacco regularly and stickers
  2. b) the value of tobacco tax stamps paid by him in the event of default in payment of this no longer an obligation to pay interest on arrears.

(4) The customer removes stickers tobacco regularly, the period between sampling dates greater than 90 days.

(5) A customer may issue a decision to reduce payments or collateral to be attached to the current decision to reduce payments or collateral, ask at least 4 and no later than three months before the expiry of the period for which the original decision to reduce payments or security issued; this period can not be returned in the previous state.

(6) In case of refusal to reduce the payment or securing a new application can be made earlier than three months from the date of coming into force of this negative decision.

 

  • 124

The conditions for the issuance of a decision to reduce payments or collateral

 

Authorized administrator decides to reduce tax payments or collateral, if the customer

  1. a) within 2 years before the date of application for reduction of payment or perform properly to ensure customer obligations and properly tagged tobacco products tobacco stickers manner prescribed by the laws and
  2. b) meets the conditions under which the tax administrator may allow a reduction of the tax or permit securing waiving security taxes.

 

  • 125

Decision to reduce payments or collateral

 

(1) The decision to reduce payments or security is issued for a period of 1 year from the first day of the calendar quarter following the coming into force of this Decision.

(2) An authorized tax administrator decides to request a reduction of payment or collateral within 60 days of initiation, in particularly complex cases a decision within 90 days.

(3) In the event that a decision on reduction in remuneration or seizure should immediately build on existing decisions reduction in remuneration or security, it can not issue a new decision by the deadline for filing an application for reduction in remuneration or collateral.

 

  • 126

Reduce the amount of payment or collateral

 

(1) An authorized tax authority in the decision to reduce payments or give security for the amount of the reduction in individual consumption of 10% of the tobacco tax stamps.

(2) An authorized tax authority in the decision to reduce payments or give security for the amount of the reduction in individual consumption of 20% of the tobacco tax stamps it takes to reduce payments or ensure a continuous period of nine months before the release of this decision.

(3) An authorized tax authority in the decision to reduce payments or give security for the amount of the reduction in individual consumption of 40% of the tobacco tax stamps it takes to reduce payments or ensure a continuous period of 21 months before the release of this decision.

(4) Reduction in payment or security can be used in a given calendar quarter, only to immediately successive sampling tobacco tax stamps whose total value does not exceed 50% of the total value of tobacco tax stamps collected during the immediately preceding calendar year.

 

  • 127

Annulment of the decision to reduce payments or collateral

 

Designated tax cancels decision to reduce payments or collateral in the event that

  1. a) the risk of payment values ​​tobacco labels, or
  2. b) the buyer after the release of this decision no longer meets the conditions for

1) an application for a reduction of payment or collateral, or

2) the decision to reduce payments or collateral.

 

  • 128

Obligations of purchasers in connection with a reduction in payment

or ensuring

 

(1) The customer is obliged to notify the authorized tax all the factors that affect the conditions for the issuance of a decision to reduce payments or collateral, within 5 days of its inception.

(2) The customer is within 5 days from the date of repeal of the decision to reduce payments or collateral required

  1. a) pay the value of the tobacco tax stamps in the amount of reduction of payment or security specified in this decision, or
  2. b) provide security value of tobacco tax stamps reduction of payment or security specified in that decision.

(3) If the current decision to reduce the payment or securing new decision does not follow immediately, the customer is required no later than the working day following the expiry of the period for which this decision was issued,

  1. a) pay the value of the tobacco tax stamps in the amount of reduction of payment or security specified in the current decision, or
  2. b) provide security value of tobacco tax stamps reduction of payment or security specified in the current decisions.

 

  • 129

repealed by Law No. 217/2005 Coll.

 

  • 130

repealed by Law No. 217/2005 Coll.

 

  • 131

 

The implementing legislation provides

  1. a) the model and dimensions of tobacco stamps and how its location on the unit package,
  2. b) the method of ordering, collection and distribution of tobacco tax stamps,
  3. c) a model form for ordering tobacco labels
  4. d) details of the transport and storage of tobacco tax stamps,
  5. e) a model form for registration of tobacco tax stamps,
  6. f) details of the way inventory Fiscal stamps,
  7. g) details of the method of registration and return of damaged tobacco labels
  8. h) the model authorization officials responsible for the tax to enter the premises of the customer,
  9. i) the model authorization, an official close to the senior tax inspectors under § 118, paragraph 6, and § 122, paragraph 2, 3 and 5
  10. j) the procedure for drafting the final consumer prices for cigarettes and changes in these prices.

 

 

PART THREE

RESTRICTIONS ON SALES OF SPIRITS

And tobacco

 

  • 132

Definition of Terms

 

For purposes of this part of the Act means

  1. a) booth spaces bounded by a fixed or portable structures, desks, tables, or similar facilities where goods are sold,
  2. b) stand with the sale of daily and periodical press stand firm structure which is present in the marketplace (marketplace), and among a wide range of daily and periodical press offers a range of complementary and tobacco products;
  3. c) stand with refreshment stand firm structure which is present in the marketplace or the marketplace, and out of range of refreshments offered as a complementary range of products and tobacco and spirits,
  4. d) marketplace (markets) neuzavíratelný, lockable or sealable partly roofless space where goods are sold or services are provided and in which is located more than one stand,
  5. e) the mobile shop mobile device designed to sell goods capable of independent movement and function that meets the technical requirements in accordance with special regulations 65a) and also corresponds to the rules of hygiene 65b)
  6. f) alcoholic beverages liquor containing 15% ethanol by volume, except beer (§ 81) and wine (§ 93).

 

  • 133

Prohibition of sale

 

(1) Where this Act provides otherwise, the stalls, bazaars (markets), or places that do not meet the technical requirements for technical, purpose and engineering design of buildings and which are not approved for use to sell goods or the provision of guest services, forbidden to sell spirits and tobacco products.

(2) Tobacco products can be sold as a complementary range of stalls selling daily and periodical press [§ 132 point. b)]. Tobacco and spirits can be used as a complementary range of stalls selling refreshments [§ 132 point. c)].

(3) Tobacco and spirits can be sold in mobile shops for the sale of goods in places where it is not secured sales in stores that meet the technical requirements for technical, purpose and engineering design of buildings and which are approved for use to sell goods or services of guest .

(4) Spirits, and the glass can be sold on publicly accessible sports and cultural enterprises, including dances and discos, unless a special legal regulation 65c) provides otherwise.

(5) A person referred to in paragraph 4 may sell spirits is required no later than 3 working days before the meeting about the activities of writing tax in whose territorial jurisdiction the sale will take place. Written information must include details of the person who sells spirits, the timing of the sale of spirits and the type and amount of spirits sold.

(6) Prohibition of sale of tobacco products and spirits established a special legal regulation 65D) remains unaffected by this provision.

 

  • 134

Violation of the prohibition of the sale of spirits and tobacco products

 

1) If the tax administrator that has violated the prohibition on the sale of spirits and tobacco products, shall notify the other without delay to the authorities responsible for checking compliance with the ban on the sale of spirits and tobacco products.

( 2 ) If the authority of the Financial Administration of the Czech Republic or the Customs Administration of the Czech Republic , a breach of the prohibition of the sale of spirits and tobacco products

  1. a) according to Tax Code and
  2. b) they shall, without delay, tax and municipal trade licensing office.

(3) Spirits and tobacco products present in a place where there is a ban on their sale, tax, or other competent authority shall, without undue delay, the decision shall be provided to ensure the spirits and tobacco products to the holder. If you can not ensure that a decision on spirits and tobacco products so delivered, this decision is based on file as undeliverable.

 

 

PART FOUR

Marking and coloring selected mineral oils

 

  • 134a

Definition of marking and coloring selected

mineral oils

 

(1) branding and coloring selected mineral oils means the uniform incorporation of the marker and dye in these oils.

(2) Nature and type of marker dyes, the minimum amount in 1 liter of marked and colored mineral oils and their records in an implementing regulation.

 

  • 134b

Subject marking and coloring selected mineral oils

 

(1) The marking and coloring, with the exception of cases referred to in paragraphs 2 and 4, mineral oils listed under nomenclature codes 2710 19 25 2710 19 29 2710 19 41 2710 19 45 2710 19 and 49th

(2) marking and coloring according to the rules set out in § 134cm not be up to 134K

  1. a) mineral oils other than those referred to in paragraph 1,
  2. b) mineral oils referred to in paragraph 1, in the case of fuels and lubricants under a special legal regulation 65E), with the exception of mineral oils, which are exempt from tax under § 49, paragraph 8,
  3. c) mineral oils referred to in paragraph 1, in the case of fuel for navigation on the water territory of the Czech Republic, which are not exempted from tax under § 49, paragraph 8,
  4. d) kerosene listed under nomenclature code 2710 19 21,
  5. e) components for the production of mineral oils, which are listed in subparagraphs a) to d)
  6. f) mineral oils referred to in paragraph 1, where the marking and coloring of a problem for their use.

(3) List of mineral oils under paragraph 2. f), where the marking and coloring of their failure to use, lays down the law.

(4) marking and coloring may be mineral oils referred to in paragraph 1, or to be transported to other Member States under an exemption or tax free circulation, or that are or are to be exported to third countries.

 

  • 134cm

Principles of marking and coloring selected mineral oils

 

(1) Mineral oils listed in § 134b paragraph 1 shall be marked and colored throughout, while in the tax territory of the Czech Republic, unless this Act stipulates otherwise (§ 134b, paragraph 4 and § 134e paragraph 1).

(2) The tax territory of the Czech Republic may be mineral oils mentioned in § 134b paragraph 1, tag and color only in the tax warehouse pursuant to § 19 paragraph 2, which is equipped with a metering and mixing equipment for marking and coloring of these oils. Marking and coloring of mineral oils mentioned in § 134b paragraph 1 outside a tax warehouse pursuant to § 19 paragraph 2, which is equipped with a metering and mixing equipment for marking and coloring of these oils is considered a material breach of this Act.

(3) Mineral oils listed in § 134b paragraph 1 shall be assessed in terms of content and marker dyes form of certification by a special regulation 65F).

(4) The mineral oil specified in § 134b paragraph 1, labeled and colored differently than specified in this Act shall be treated as mineral oils and colored neznačkované.

 

  • 134d

Exports of selected mineral oils

 

Legal and natural persons for which mineral oils mentioned in § 134b paragraph 1 intended for export placed in free tax circulation time are put into free tax circulation required to submit a declaration to the customs office of release of oil to the export or transit European Communities. In the case of the non-export or transit repeal the European Communities, those persons are bound to these oils, if not previously tagged and colored, and color tag, and only in a tax warehouse. These oils are the date of receipt of the tax warehouse again placed under an exemption and a tax warehouse operator shall become entitled to the receipt of their refund.

 

Obligations and prohibitions on marking and coloring selected

mineral oils

  • 134e

 

(1) branded and colored mineral oils mentioned in § 134b paragraph 1, the territory of the Czech Republic is obliged by the operator of a tax warehouse before being put into free tax circulation.

(2) The transport of mineral oils mentioned in § 134b paragraph 1 of another Member State under an exemption or tax free in the circulation or when imported from a third country is required to marking and coloring of these oils to ensure their consignee or importer, prior to their entry into the tax territory of the Czech Republic. This does not apply to cases where the mineral oil transported under an exemption to a tax warehouse pursuant to § 19 paragraph 2

( 3) Manufacturer and User mixture of a dye marker set in the implementing regulation pursuant to § 134a paragraph 2, which has its headquarters in the tax territory of the Czech Republic is obliged to keep records of marker dyes and by implementing legislation.

(4) The operator of a tax warehouse, the consignee or importer is required to tag and colored mineral oils listed in § 134b paragraph 1 or which is required to ensure branding and dyeing, at the request of the tax authority or the competent authority shall submit a certificate under a special legal regulation 65F).

(5) Legal and natural persons who purchase or otherwise acquire and neznačkované colored mineral oils mentioned in § 134b paragraph 1 with the intent to transport them to another Member State under an exemption or a tax in free circulation or exported to third countries are urgently required to ensure marking and coloring of these oils, if this right or exports take place. For those legal and natural persons are the obligations of paragraphs 1 and 2 accordingly. If these products are already put into free tax circulation must be tagged and stained in a tax warehouse. In this case, these oils are again placed under an exemption and a tax warehouse operator shall become entitled to the receipt of refund.

(6 ) Legal and natural persons who produced, processed, transported , stored , buy or otherwise acquire , sell or consumed in the course of business of mineral oil listed in § 134b are required

  1. a) produce, process, transport, store, purchase or otherwise acquire, sell or consume these oils only under a trade license for these activities under a special legal regulation governing business activities, it does not apply to people who buy, sell, transport or store these oil exclusively in unit packaging to 20 liters
  2. b) to enable the tax administration or other competent authority access to buildings, premises and equipment used in the production, processing, transportation, storage, purchase or other acquisition, sale or consumption of these oils,
  3. c) upon request to the authorities referred to in paragraph 1, § 134K appropriate documentation and provide them with accurate and complete information related to the production, processing, transportation, storage, purchase or other acquisition, sale or consumption of these oils,
  4. d) to enable the authorities referred to in paragraph 1, § 134K free to remove the required number of samples of these oils manner specified in an implementing regulation,
  5. e) to pay the necessary costs associated with performing the sample analysis by an accredited person 65F), if on the basis of this analysis found a breach of obligations established by this Act.

(7) Legal and natural persons that manufacture, process, transport, store, buy or otherwise acquire, sell or consume in the business of mineral oils mentioned in § 134b, shall keep and maintain the manner prescribed by the implementing legislation register on the types and quantities of these oils and how they were dealing with them.

(8) Legal and natural persons that manufacture, process or sell the mineral oil, which may not be according to § 134b, paragraph 2, point. f) the marking and coloring, as specified in paragraph 6, shall

  1. a) the accompanying technical documentation and documents provided by this Act for the oil to specify that these oils may not be used for propulsion,
  2. b) a statement in the records of the buyer, except for the sale of mineral oils residential customers in unit packs up to 20 liters, that

1) satisfies the conditions in paragraph 10,

2) tagging and dyeing of these oils is at fault, and their use

3) these mineral oils are not used for purposes other than those for which must be stamped and dyed,

  1. c) keep the technical documentation and evidence to the oils for 10 years from the date on which they began to deal with the manner specified in paragraph 6

(9) Legal and natural persons who purchase mineral oils listed in § 134b paragraph 2, point. f) at the request of the seller obliged to issue the latest before the date of issue of these oils by paragraph 8, point. b). This does not apply to residential customers buying these mineral oils in unit packs up to 20 liters.

(10) Customer mineral oil mentioned in § 134b paragraph 2, point. f) may be the only person who

  1. a) is equipped with proven any of the technologies for which the coloring or marking mineral oils to fault their use, or
  2. b) those mineral oils or sold to a person referred to in subparagraph a).

(11) The list of technologies under paragraph 10 of the implementing legislation.

(12) The provisions of paragraph 8, point. a) shall not apply to mineral oils

  1. a) a proven or to be transported to other Member States under an exemption or tax free circulation or are proved or to be exported to third countries, or
  2. b) are proved or to be transported between tax warehouses under an exemption.

 

  • 134f

 

It is forbidden

  1. a) dilute, remove or otherwise change the marking and coloring of mineral oils mentioned in § 134b paragraph 1 outside a tax warehouse located in the tax territory of the Czech Republic, which is authorized by the marking and coloring of these oils under § 134 g,
  2. b) put into free tax circulation neznačkované and colored mineral oils mentioned in § 134b paragraph 1,
  3. c) offering for sale or using tagged and colored mineral oils listed in § 134b paragraph 1 for drive motors with the exception of stationary engines and gas turbines used to generate electricity and heat, with the exception of engines used in voyages to waters of the territory of the Czech Republic, if the mineral oil used for these cruises are subject to exemption pursuant to § 49, paragraph 8,
  4. d) transported and stored and tagged colored mineral oils mentioned in § 134b paragraph 1 in a container that is in conjunction with the engine, or in such containers bottling,
  5. e) offering for sale or use mineral oils listed in § 134b paragraph 2, point. e) and f) for purposes other than those for which these mineral oils may not be stamped and colored.

 

Permission to marking and coloring selected mineral oils

  • 134 g

 

(1) The operator of a tax warehouse territory of the Czech Republic can tag and color mineral oils listed in § 134b paragraph 1 on the basis of permits marking and coloring of these oils (hereinafter referred to as “permission for dying”). The permit dyeing decides the tax to the request made by that operator of the tax warehouse.

(2) Marking and dyeing of mineral oils mentioned in § 134b paragraph 1, without the permission of the dye under paragraph 1 shall be deemed a material breach of this Act.

(3) The application for a permit to dye must contain the following particulars:

  1. a) business name or name , address and tax identification number of the petitioner ,
  2. b) instead of a tax warehouse in which the mineral oil specified in § 134b paragraph 1, marking and coloring,
  3. c) the name or business sign, mineral oils mentioned in § 134b paragraph 1 to be marking and coloring,
  4. d) the estimated annual quantity of mineral oils mentioned in § 134b paragraph 1 to be marking and coloring,
  5. e) information about the installed equipment and technical documentation for equipment marking and coloring of mineral oils mentioned in § 134b paragraph 1,
  6. f) the registration number of the petitioner’s tax warehouse, which has been given pursuant to § 20 paragraph 12

(4) The applicant is obliged to challenge the tax to state and substantiate other data concerning the marking and coloring mineral oil mentioned in § 134b paragraph 1

 

  • 134h

 

(1) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also specify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside. The draft tax deferral shall notify the petitioner.

(2) The tax administrator in the permit for coloring sets out the facts under § 134 grams paragraph 3 point. a) to c) and e) to f).

(3) The tax administrator shall decide on the application for a permit for dyeing within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend close senior tax administrator. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(4) The decision to permit dyeing prepare tax in two copies, one of which is determined by the petitioner and the other tax.

(5) The authorization decision to dye the tax period of its validity, which begins on the date of the decision. The tax administrator shall fix the period of validity of the dye so that this authorization was valid until at least the end of the calendar year in which they took a decision to grant legal effect, but only until the end of the third calendar year after the year in which the decision to award is issued.

 

  • 134i

 

(1) The issuance of a new permit for dyeing the holder must apply no later than three calendar months before the end of the period of the previous permit for painting, if it intends to continuously dye tag and mineral oil, which prior authorization relates to color.

(2) The holder of a coloring is obliged to notify the tax authorities of any change of the data referred to in paragraph 3 § 134 g point. a) within 5 calendar days from the date of its creation. Change data stated in § 134 grams paragraph 3 point. b), c) and e) the licensee shall notify the dye before such changes are made.

(3) If there is a change in the information referred to in paragraph 3 § 134 g point. a), the tax administrator shall issue a decision to amend the original authorization for staining. If there is a change in facts and other information contained in the permit for dyeing, the tax administrator decides to issue a new permit to dyeing and withdrawal of authorization prior to staining.

 

  • 134j

 

(1) The authorization shall cease to dye

  1. a) expiration of the period for which it was issued
  2. b) dissolution of the legal person if the licensee to dye a legal entity

c ) the death of the licensee to dye or effective date of the judgment of the court for a declaration of the licensee to dye for dead

  1. d) the date of the decision of the bankruptcy court the assets of the licensee to dye, or
  2. e) upon the termination or withdrawal of authorization to operate a tax warehouse pursuant to § 20 paragraph 18 or 19

(2) The tax administrator permission to dye withdrawn if

  1. a) the holder of a painting infringed its obligations or prohibitions specified in § 134e and 134f,
  2. b) change the facts on which the license was issued for coloring and dyeing of permit holder has requested to change it, or
  3. c) the permit holder to dye it so requests.

 

  • 134K

Breach of duties in marking and coloring of selected

mineral oils

 

(1) Where tax has been violated duty to marking or coloring of selected mineral oils, they shall, without delay, the Czech Trade Inspection.

(2) If the Authority Financial Administration of the Czech Republic or the customs authorities of the Czech Republic, it was alleged breaches of the marking or coloring selected mineral oils,

  1. a) according to Tax Code and
  2. b) promptly notifying the tax authorities.

 

 

PART FIVE

Marking certain other mineral oils 65 g)

 

  • 134 l

Definition of marking certain other mineral oils

 

(1) branding certain other mineral oils means the uniform blending of marker in these oils.

(2) Type the marker and the minimum amount in 1 liter of certain other mineral oils not listed in the fourth and the way it records the implementing regulation.

 

  • 134 meters

Subject marking certain other mineral oils

 

(1) The markup is, except as provided in paragraphs 2 and 4, the following mineral oils:

  1. a) benzene, toluene, xylene, other aromatic hydrocarbon mixtures of crude and light oils listed under nomenclature codes 2707 10 10, 2707 20, 2707 30, 2707 50 2707 99 11,
  2. b) medium oils listed under nomenclature codes 2710 19 11 2710 19 and 15,
  3. c) heavy gas oils listed under nomenclature codes 2710 19 31 2710 19 35 and,
  4. d) heavy fuel oils listed under nomenclature codes 2710 19 51 2710 19 55 2710 19 61 2710 19 63 2710 19 65 2710 19 69 and having at least two of the following characteristics:

1) Kinematic viscosity at 40 ° C is less than 12 mm 2. s -1, including,

2) density at 15 ° C is higher than 784 kg. including m -3 and less than 913 kg. m -3, including,

3) distilling the test according to the method specified in ISO 3405 distils at least 20% by volume, including losses up to 350 ° C with the exception of heavy fuel oils to be used for propulsion,

  1. e) lubricating oils listed under nomenclature codes 2710 19 71 2710 19 75 2710 19 81 2710 19 83 2710 19 87, 2710 19 91 2710 19 99 and having the following characteristics:

1) Kinematic viscosity at 40 ° C is less than 12 mm 2. s -1, including,

2) a flash point by Pensky method and Martens or open cup method is lower than 150 ° C including

3) distilling the test according to the method specified in ISO 3405 distils at least 20% by volume, including losses up to 350 ° C

with sufficient oil to such property was referred to in section 1 and at least one of the properties listed in paragraphs 2 and 3,

  1. f) acyclic saturated hydrocarbons and other acyclic hydrocarbons listed under nomenclature codes 2901 10 10 2901 29 20 29 80 and 2901,

g), toluene, o-xylene, m-xylene, p-xylene and mixed xylenes listed under nomenclature codes 2902 30 00 and 2902 41 to 44,

  1. h) organic composite solvents listed under nomenclature code 3814 00 90

(2) Marking according to the rules set out in § 134n may not be up to 134v

  1. a) mineral oils other than those referred to in paragraph 1,
  2. b) paraffin (kerosene), listed under nomenclature code 2710 19 21,
  3. c) mineral oils for specific processing listed under nomenclature codes 2710 19 11 2710 19 31 2710 19 51 2710 19 71 and,
  4. d) mineral oil for chemical processing listed under nomenclature codes 2710 19 15 2710 19 35 2710 19 55 2710 19 75 and, as such chemical treatment is not considered use of mineral oil as an ingredient for the production of mineral oils by mixing,
  5. e) white and medicinal oils listed under nomenclature code 2710 19 85
  6. f) electrical insulating oils listed under nomenclature code 2710 19 93
  7. g) mineral oils referred to in paragraph 1 used as an ingredient for the production of mineral oils to be used for propulsion,
  8. h) mineral oils referred to in paragraph 1 point. b) to e), in which the defect marking on their use,
  9. i) mineral oils referred to in paragraph 1 point. a) and f) to h), which is a defect marking their use,
  10. j) mineral oils referred to in paragraph 1 in unit packs up to 20 liters.

(3) A list of mineral oils referred to in paragraph 2. h) and i), which is marking the failure of their use, the implementing legislation.

(4) The marking may be mineral oils referred to in paragraph 1, or to be transported to other Member States under an exemption in tax free circulation or out of these modes, or that are or are to be exported to third countries.

 

  • 134n

Principles of marking certain other mineral oils

 

(1) Mineral oils listed in § 134 m paragraph 1 shall be tagged at all times when they are in the tax territory of the Czech Republic, unless this Act stipulates otherwise (paragraph 134 m § 4 and § 134p § 1).

(2) The tax territory of the Czech Republic may be mineral oils referred to in paragraph 1, § 134 meters only manufacturer of tag, which is equipped with metering and mixing device for marking of these oils or operator of a tax warehouse in the event that the selected products are subject to suspension arrangement tax according to § 59 paragraph 1 and have not yet been put into free tax circulation.

(3) Mineral oils listed in § 134 m paragraph 1 shall be assessed in terms of content marker in the form of certification by a special regulation 65F).

(4) The mineral oil referred to in paragraph 1, § 134 meters labeled differently than specified in this Act shall be treated as mineral oils neznačkované.

 

  • 134o

Exports of certain other mineral oils

 

Legal and natural persons for which mineral oils mentioned in § 134 m paragraph 1 intended for export manufactured or put into free tax circulation, are at the moment of cessation of production or put into free tax circulation required to submit a declaration to the customs office of release of oil into the export or transit of the European Communities. In the case of the non-export or transit repeal the European Communities, those persons are bound to these oils, if not already tagged, tag. If these oils are put into free tax circulation admitted to tagging the operator of a tax warehouse, the date of receipt of the tax warehouse again placed under an exemption.

 

The obligations and prohibitions in some other marking

mineral oils

  • 134p

 

(1) tag mineral oils mentioned in § 1, paragraph 134 meters in the tax territory of the Czech Republic is obliged by the manufacturer of the output from the manufacturing plant operator or tax warehouse no later before being put into free tax circulation.

(2) The transport of mineral oils referred to in paragraph 1, § 134 meters from another Member State under an exemption in tax free circulation or out of those arrangements or when imported from a third country is required to ensure the marking of these oils to their consignee or importer and prior to their entry into the tax territory of the Czech Republic. This does not apply to cases where the mineral oil transported under an exemption to a tax warehouse pursuant to § 19 paragraph 2

( 3) The producer and user of the marker specified in the implementing regulations under § 134 l , paragraph 2, which has its headquarters in the tax territory of the Czech Republic is obliged to keep records of the marker by the implementing legal regulation.

(4) The manufacturer, importer or consignee, who must tag the mineral oils listed in § 134 meters paragraph 1 or which is required to ensure that such marking is at the request of the tax authority or the competent authority shall submit a certificate pursuant to a special legal regulation 65F).

(5) Legal and natural persons who purchase or otherwise acquire neznačkované mineral oils referred to in paragraph 1, § 134 meters with the intent to transport them to another Member State under an exemption in tax free circulation or out of those arrangements or exported to third countries are obliged to promptly provide branding of these oils, if this right or exports take place. For those legal and natural persons are the obligations of paragraphs 1 and 2 accordingly. If these products were subject to a system of conditional exemption while they are already put into free tax circulation must be tagged in a tax warehouse. In this case, these oils are again placed under an exemption and a tax warehouse operator shall become entitled to the receipt of refund.

(6 ) Legal and natural persons that are produced, processed , transported , stored , buy or otherwise acquire , sell or consume in the course of business of mineral oil listed in § 134 m are required

  1. a) produce, process, transport, store, purchase or otherwise acquire, sell or consume these oils only under a trade license for these activities under a special legal regulation governing business activities, it does not apply to people who buy, sell, transport or store these oil exclusively in unit packaging to 20 liters
  2. b) to enable the tax administration or other competent authority access to buildings, premises and equipment used in the production, processing, transportation, storage, purchase or other acquisition, sale or consumption of these oils,
  3. c) upon request, submit to the tax or other competent authority appropriate documentation and provide truthful and complete information related to the production, processing, transportation, storage, purchase or other acquisition, sale or consumption of these oils,
  4. d) to enable the tax administration or other competent authority to remove the free samples in the required quantity of these oils manner specified by the implementing legal regulation,
  5. e) to pay the necessary costs associated with performing the sample analysis by an accredited person 65F), if on the basis of this analysis found a breach of obligations established by this Act.

(7) Legal and natural persons that manufacture, process, transport, store, buy or otherwise acquire, sell or consume in the business of mineral oils mentioned in § 134 meters, keep and maintain the manner prescribed by the implementing legislation register on the types and quantities of these oils and how they were dealing with them.

(8) Legal and natural persons who produce, process and sell mineral oil, which must not be under § 134 m paragraph 2, point. c) to i) tagged, as described in paragraph 6 are required

  1. a) the accompanying technical documentation and documents provided by this Act for the oil to specify that these oils may not be used for propulsion,
  2. b) have records of purchase and sale statement Purchaser of these oils, these oils that tagging is a problem or that their use will not be used for propulsion or for production of fuels and lubricants under a special regulation 65E)
  3. c) have a record of the purchase and sale of these oils buyer has declared that it meets the conditions in paragraph 10, it does not apply to the purchase and sale of mineral oils listed in § 134 m paragraph 2, point. i);
  4. d) keep the technical documentation and evidence to the oils for 10 years from the date on which they began to deal with the manner specified in paragraph 6

(9) Legal and natural persons who purchase mineral oils listed in § 134 m paragraph 2, point. c) to i), at the request of the seller obliged to issue the latest before the date of issue of these oils by paragraph 8, point. b). This does not apply to residential customers buying these mineral oils in unit packs up to 20 liters.

(10) Customer mineral oils listed in § 134 m paragraph 2, point. h) may be the only person who

  1. a) has a proven any of the technologies for which the marking mineral oils to fault their use, or
  2. b) those mineral oils or sold to a person referred to in subparagraph a).

(11) The list of technologies under paragraph 10 of the implementing legislation.

(12) Persons who buy mineral oils listed in § 134 m paragraph 2, point. h) shall, at the request of the seller issue a declaration pursuant to paragraph 8 point. c) and before the release of these oils. This does not apply to business individuals buying these mineral oils in unit packs up to 20 liters.

(13) The provisions of paragraph 8, point. a) shall not apply to mineral oils

  1. a) a proven or to be transported to other Member States under an exemption or tax free circulation or are proved or to be exported to third countries, or
  2. b) are proved or to be transported between tax warehouses under an exemption.

 

  • 134q

 

It is forbidden

  1. a) dilute, remove or otherwise alter marking mineral oils referred to in paragraph 1, § 134 meters,
  2. b) put into free tax circulation or sell neznačkované mineral oils mentioned in § 134 meters, paragraph 1,
  3. c) offering for sale or use of labeled mineral oil referred to in paragraph 1, § 134 meters for motor drive,
  4. d) transport and storage of mineral oils labeled as referred to in paragraph 1, § 134 m in the container, which is in conjunction with the engine, or in such containers bottling,
  5. e) offering for sale or used for propulsion mineral oil, which can not be tagged under § 134 m paragraph 2, point. c) to j)
  6. f) offering for sale or use mineral oils listed in § 134 m paragraph 2, point. h) and i) for purposes other than those for which these mineral oils may not be tagged.

 

Permission to marking certain other mineral oils

  • 134r

 

(1) A legal or natural person referred to in paragraph 1 § 134p territory of the Czech Republic can tag mineral oils listed in § 134 meters paragraph 1 on the basis of permits marking of these oils (hereinafter referred to as “permit tagging”). The issue of tagging decides to tax the request made by that person.

(2) Marking of mineral oils referred to in paragraph 1, § 134 meters without the permission of the marking in accordance with paragraph 1 shall be deemed a material breach of this Act.

(3) The application for a permit for marking must contain the following particulars:

  1. a) business name or name , address and tax identification number of the petitioner ,
  2. b) the place in which the mineral oil referred to in paragraph 1, § 134 m marking,
  3. c) the name or business sign, mineral oils referred to in paragraph 1, § 134 meters, which will be marking,
  4. d) the estimated annual quantity of mineral oils mentioned in § 134 m paragraph 1 to be marking,
  5. e) information about the installed equipment and technical documentation for equipment marking mineral oils referred to in paragraph 1, § 134 meters,
  6. f) the registration number of the petitioner’s tax warehouse, where they have been assigned pursuant to § 20 paragraph 12

(4) The applicant is obliged to challenge the tax to state and substantiate other data concerning the marking mineral oils referred to in paragraph 1 § 134 m

 

  • 134s

 

(1) The tax administrator shall verify the data specified in the proposal and in case of doubt as to their accuracy or completeness of the petitioner asks that the data further explained, changed, added, and to show and also specify the period within which the applicant must respond to the challenge. After the lapse of the time limit tax proposal aside. The draft tax deferral shall notify the petitioner.

(2) The tax administrator in the authorization for marking indicating fact under § 134R, paragraph 3, point. a) to c) and e) to f).

(3) The tax administrator shall decide on the application for a permit for tagging within 60 calendar days from the start of the proceedings; particularly in complex cases decided within 90 calendar days, unless it can be due to the nature of the case or decide within that period, it can reasonably extend close senior tax administrator. If he can not decide the tax within 60 calendar days or 90 calendar days, the burden of the petitioner, stating reasons.

(4) The decision to issue permits for tagging prepare tax in two copies, one of which is determined by the petitioner and the other tax.

(5) The decision to permit tagging the tax period of its validity, which begins on the date of the decision. The tax administrator the authorization period to marking so that this authorization was valid until at least the end of the calendar year in which they took a decision to grant legal effect, but only until the end of the third calendar year after the year in which the decision to award is issued.

 

  • 134 t

 

(1) The issue of new permits for tagging the holder must apply no later than three calendar months before the end of the period of the previous permit for tagging if it intends to continuously tag mineral oil, which prior authorization relates to branding.

(2) The licensee is obliged to notify tagging tax any change of information contained in § 134R, paragraph 3, point. a) within 5 calendar days from the date of its creation. Change data stated in § 134R, paragraph 3, point. b), c) and e) the licensee shall notify the markup before such changes are made.

(3) If there is a change in the information specified in § 134R, paragraph 3, point. a), the tax administrator shall issue a decision on permission to change the original branding. If there is a change in facts and other information contained in the authorization for marking, the tax administrator decides to issue a new permit for tagging and withdrawal of authorization prior to tagging.

 

  • 134u

 

(1) Permission to cease branding

  1. a) expiration of the period for which it was issued
  2. b) dissolution of the legal person, if the holder of the legal entity tagging,

c ) the death of the licensee to marking or effective date of the judgment of the court for a declaration marking the licensee for the dead , or

  1. d) the date of the decision of the bankruptcy court the assets of the licensee to branding.

(2) The tax administrator permission to branding withdrawn if

  1. a) the holder of the marking comply with the obligations or prohibitions specified in § 134p and 134q,
  2. b) change the facts on which the license was issued to tagging and marking the licensee did not request an amendment, or
  3. c) the holder of the marking on request.

 

  • 134v

Breach of duties in some other marking

mineral oils

 

(1) Where tax has been violated duty to the marking of certain other mineral oils, it shall inform promptly the Czech Trade Inspection.

(2) If the Authority Financial Administration of the Czech Republic or the customs authorities of the Czech Republic, it was alleged breaches of the marking or coloring selected mineral oils,

  1. a) according to Tax Code and
  2. b) promptly notifying the tax authorities.

 

 

 

PART SIX

ADMINISTRATIVE OFFENCES

 

TITLE I

VIOLATIONS

 

Part 1

Misdemeanours in the administration of mineral oil tax

 

  • 135

Offences against the storage of liquefied petroleum gases

 

(1) A natural person commits an offense by liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) and g) of the free tax circulation

  1. a) are stored together in the same tray,
  2. b) are stored separately in containers, which

1) are not technologically separated, or

2) are interconnected,

  1. c) the collection of trays not stored in the liquid phase in the reservoir, which is firmly connected to the ground, or
  2. d) taken from storage in the liquid phase is stored in the tank fixed to the ground, which is not used in accordance with law.

(2) An offense under paragraph 1 may be fined up to one million CZK.

 

  • 135a

Offences against the handling of liquefied petroleum gas

 

(1) A natural person as the person who buys or receives liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) in free circulation tax for resale, commits an offense if he accepts or sells these gases without permission to purchase liquefied petroleum gases in free tax circulation.

(2) A natural person as the person who buys or receives liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) for own consumption with consumption of more than 10 tons per calendar year, commits an offense if he accepts or sells these gases without permission to purchase liquefied petroleum gases in free tax circulation.

(3) A natural person commits an offense if he

  1. a) liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) issue the person without permission to purchase liquefied petroleum gases in free tax circulation,
  2. b) contrary to § 60, paragraph 5, 6 or 7 sells liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) at a price including taxes calculated on the basis of a higher tax rate, or
  3. c) initiate transportation of liquefied petroleum gases listed in § 45, paragraph 1, point. f) or g) without any security taxes for transportation of these gases according to § 60 paragraph 11

(4) A natural person is a person who acts as liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) in pressurized containers weighing up to 40 kg load including, commits an offense if he

  1. a) does not use mass flowmeter,
  2. b) uses a mass flow meter, which do not incorporate electronic records issued liquefied petroleum gases meet the statutory required elements, or
  3. c) uses a mass flow meter, which includes electronic records issued liquefied petroleum gases meet the statutory required information, which is not at all times equipped with clasps tax.

(5) An offense under paragraphs 1 to 4 can be fined up to one million CZK.

 

Part 2

Misdemeanours in the administration of the tax on beer

 

  • 135b

Notifiable offenses against persons producing

beer for their own consumption

 

(1) A natural person as a person who produces beer under § 80, paragraph 1, commits an offense within the period notifies the tax

  1. a) the date of manufacture,
  2. b) the place of production, or
  3. c) the expected number of barrels per calendar year.

(2) An offense under paragraph 1 may be fined up to CZK 50 000.

 

Part 3

Misdemeanours in the administration of the tax on tobacco products

 

  • 135C

Offense against the unit package

 

(1) A natural person commits an offense if he sells tobacco products other than indoor unit packaging with intact tobacco stamp.

(2) An offense under paragraph 1 may be fined up to CZK 50 000.

 

  • 135d

Offense against the prohibition of the purchase at a price lower than the price

for the final consumer

 

(1) A natural person as an end consumer commits an offense if he buys cigarettes at a price lower than the price listed for the final consumer of tobacco label.

(2) An offense under paragraph 1 may be fined up to CZK 50 000.

 

  • 135E

Offences against the use of tobacco products

 

(1) A natural person commits an offense by the tax territory of the Czech Republic illegally held or otherwise disposes of tobacco products that are marked valid tobacco stamp.

(2) An offense under paragraph 1 may be fined up to one million CZK.

 

Part 4

Misdemeanours in the restrictions on the sale of spirits

and tobacco products

 

  • 135f

Offences against the ban on the sale of spirits and tobacco products

 

(1) A natural person commits an offense by violating the ban on the sale of spirits or ban the sale of tobacco products in accordance with § 133rd

(2) An offense under paragraph 1 may be fined up to one million CZK.

 

  • 135 g

Offences against the mandatory notification of Liquor

accessible to the public events

 

(1) A natural person as the person who sells the spirits of publicly accessible sports and cultural enterprises, including dances and discos, commits an offense if he

  1. a) on this activity in the deadline writing informs the tax authority in whose territorial jurisdiction the sale will take place, or
  2. b) written information on this activity does not contain information on

1) a person who sells spirits,

2) The timing of the sale of spirits,

3) The kind of spirits sold or

4) the amount of spirits sold.

(2) An offense under paragraph 1 may be fined up to one million CZK.

 

Part 5

Misdemeanours in the marking and coloring of selected

mineral oils

 

  • 135h

Offences against the ban on marking and coloring

selected mineral oils

 

(1) A natural person commits an offense if that mineral oils listed in § 134b paragraph 1 which are

  1. a) tagged and colored, diluted, removes or otherwise change their branding, or coloring outside the bonded warehouse authorized to coloring these oils,
  2. b) neznačkované and colored, provides free tax circulation,
  3. c) marking and coloring, offers for sale or is used to drive motors, or
  4. d) marking and coloring, transported or stored in a container that is in contact with the engine, or in a container racks.

(2) A natural person commits an offense if that mineral oils listed in § 134b paragraph 2, point. e) and f) offer for sale or used for purposes other than those for which mineral oils may not be stamped and colored.

(3) An offense under paragraph 1 or 2 may be fined up to one million CZK.

 

Section 6

Misdemeanours in the marking of certain other

mineral oils

 

  • 135i

Offences against the ban on the marking of certain

other mineral oils

 

(1) A natural person commits an offense if that mineral oils listed in § 134 meters paragraph 1 which are

  1. a) tagged, diluted, removes or otherwise changing their branding,
  2. b) neznačkované, provides free tax circulation or is sold,
  3. c) tagged, offers for sale or is used to drive motors, or
  4. d) tagged, transported or stored in a container that is in contact with the engine, or in a container racks.

(2) A natural person commits an offense if that mineral oil, which can not be tagged under § 134 m paragraph 2, point. c) to j), offers for sale or is used to drive the motors.

(3) A natural person commits an offense if that mineral oils listed in § 134 m paragraph 2, point. h) and i) offer for sale or used for purposes other than those for which these oils may not be tagged.

(4) An offense under paragraphs 1 to 3 may be fined up to one million CZK.

 

TITLE II

Administrative offenses of legal and Individual Entrepreneurs

 

Part 1

Administrative offenses in the field of excise duties

 

  • 135j

Administrative offense against the location of the selected product received

 

(1) A legal or a natural person as a user commits an administrative offense, within the period not place the product selected received tax-free in a location that is specified in the special permit.

(2) An administrative offense under paragraph 1 shall be fined up to one million CZK.

 

  • 135km

Administrative offense against mandatory notification of change of data

specified in the special permit

 

(1) A legal or a natural person as a user commits an administrative offense by the due date that the tax change notifies the information provided in the application for a special permit, which tax the permit, he said.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

  • 135 l

Administrative offense against conditional exemption

 

(1) A legal or a natural person commits an administrative offense, contrary to § 19 paragraph 4 places the selected products to a tax warehouse otherwise than under the conditional exemption.

(2) An administrative offense under paragraph 1 shall be fined up to 10 million CZK.

 

  • 135 m

Administrative offense against mandatory notification of change of data

or facts in permits or decisions

 

(1) A legal or a natural person as a tax warehouse operator commits an administrative offense if it fails to notify within the prescribed period by the competent local tax tax warehouse change in the facts and information contained in the permit to operate a tax warehouse.

(2) A legal entity or a natural person as the legitimate beneficiary commits an administrative offense by the due date that the tax does not notify any change in the information contained in the permit for repeated receiving selected products.

(3) A legal or a natural person as the operator of a tax warehouse or the legitimate beneficiary commits an administrative offense by the due date that the tax administrator notifies change in the facts on which the decision was taken to reduce the secured tax or the decision to waive the provision.

(4) The administrative offense under paragraphs 1 to 3 shall be fined up to 100,000 CZK.

 

  • 135N

Administrative offenses against collateral tax

 

(1) A legal or a natural person who is an operator of a tax warehouse or the legitimate beneficiary commits an administrative offense if it fails to comply

  1. a) continuously monitor the level of security tax or
  2. b) to pass according to his tax records requests information relating to the tax liability that arose in the production or adoption of selected products.

(2) An administrative offense under paragraph 1 shall be fined up to 10 million CZK.

 

  • 135o

Administrative offenses against electronic accompanying document

at the end of selected products in transport mode

conditional exemption

 

(1) A legal or a natural person as a beneficiary selected products accepted under the conditional exemption commits an administrative offense if it

  1. a) within the deadline notification of acceptance of selected products using the computerized system locally competent tax point of adoption of selected products or
  2. b) the notice of acceptance of selected products fails loss and degradation that occurred during transport.

(2) An administrative offense under paragraph 1 shall be fined up to 200,000 CZK.

 

  • 135p

Administrative offenses against traffic selected products listed

free tax circulation in another Member State

for business purposes

 

(1) A legal or a natural person as the person purchasing the selected products from another Member State for the purposes of business commits an administrative offense that before removing the selected products in free tax circulation in another Member State

  1. a) notifies the tax amount, or
  2. b) fails to provide the manner provided by law to ensure the tax.

(2) The administrative offense under paragraph 1 shall be fined up to CZK 100 000.

 

  • 135q

Administrative offenses against sending of selected products to another

Member State for the purposes of business

 

(1) A legal or a natural person as the sender selected products in free circulation tax territory of the Czech Republic and transported to another Member State for the purposes of business commits an administrative offense if it

  1. a) realize the tax administrator in writing to initiate transport of selected products before treatment, or
  2. b) in a written notice fails to start transport.

(2) An administrative offense under paragraph 1 shall be fined up to 200,000 CZK.

 

  • 135R

Administrative offenses against sending of selected products

 

(1) A legal or a natural person as a tax agent for sending selected products commits an administrative offense, before sending the selected products from another Member State

  1. a) notify the locally competent tax information required by law, or
  2. b) fails to provide the manner provided by law to ensure the tax.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

  • 135s

Administrative offenses against mandatory notification of change of data

specified in the permit for the appointment of a tax representative

for sending selected products

 

(1) A legal or a natural person as a tax agent for sending selected products commits an administrative offense by the due date that the tax does not notify any change in the information provided in the application for a permit to the provisions of a tax representative for sending selected products, and that the administrator tax in the said license, and the person

  1. a) transmitting the selected products, or
  2. b) a tax representative.

(2) A person who denounced the full power of attorney, shall commit an administrative offense, within the prescribed period notifies this fact to the tax.

(3) The administrative offense under paragraph 1 or 2 shall be fined up to 50 000 CZK.

 

  • 135 tons

Administrative offense against mandatory notification of change of data

specified in the permit for sale, net of tax

 

(1) A legal or a natural person as the holder for sale at prices excluding tax commits an administrative offense by the due date that the tax administrator notifies change in facts or information contained in the application for the permit.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

Part 2

Administrative offenses in the area of ​​tax administration on mineral oils

 

Section 1

Administrative offenses against the purchase, sale and transportation of liquefied

petroleum gases in free tax circulation

 

  • 135U

Administrative offenses against the storage of liquefied petroleum gases

 

(1) A legal or a natural person commits an administrative offense by liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) and g) of the free tax circulation

  1. a) are stored together in the same tray,
  2. b) are stored separately in containers, which

1) are not technologically separated, or

2) are interconnected,

  1. c) the collection of trays not stored in the liquid phase in the reservoir, which is firmly connected to the ground, or
  2. d) taken from storage in the liquid phase is stored in the tank fixed to the ground, which is not used in accordance with law.

(2) An administrative offense under paragraph 1 shall be imposed a fine of CZK 50,000 to CZK 1,000,000.

 

  • 135V

Administrative offenses against transport of mineral oils exempt

from tax in the tax territory of the Czech Republic

 

(1) A legal or a natural person as the sender of mineral oils exempt from tax under § 49 paragraph 1, 2, 6 or 8 commits an administrative delict by the transport of these oils will not legally prescribed manner ensuring tax.

(2) A legal entity or a natural person as the shipper of liquefied petroleum gases listed in § 45, paragraph 1, point. e), f) or g) exempt commits an administrative delict by the transport of these gases will not secure the tax at least equal to the tax that would have to be reported and paid if the gases were determined to drive the motors.

(3) A legal or a natural person as the sender of mineral oils, which are exempt from tax, commits an administrative offense if it

  1. a) within a specified period not realize the tax, which has territorial jurisdiction according to the planned service, planned service on these oils,
  2. b) despite the opposition of the tax will start shipping these oils,
  3. c) fails to set the tax

1) a, in which the transport of these oils to be terminated or

2) route, for which they are to be transported by the oil, or

  1. d) in the case of a change of destination or recipient that occurred during the transport of oil, within a specified period

1) fails to notify the change to the tax, or

2) failure to record the changes in the document selected products for exemption from tax.

(4) An administrative offense shall be imposed to

  1. a) 500 000 CZK in the case of an administrative offense under paragraph 1, or
  2. b) one million CZK in the case of an administrative offense under paragraph 2 or 3

 

Administrative offenses against the handling of liquefied petroleum gas

  • 135 watts

 

(1) A legal or a natural person as the person who buys or receives liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) in free circulation tax for resale, commits an administrative offense if it receives or sells these gases without permission to purchase liquefied petroleum gases in free tax circulation.

(2) A legal entity or a natural person as the person who buys or receives liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) for own consumption with consumption of more than 10 tons per calendar year, commits an administrative offense if it receives or sells these gases without permission to purchase liquefied petroleum gases in free tax circulation.

(3) A legal or a natural person commits an administrative offense by liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g)

  1. a) issue the person without permission to purchase liquefied petroleum gases in free tax circulation, or
  2. b) when imports after release for free circulation within the time brought into the scheme conditional exemption.

(4) A legal entity or a natural person commits an administrative offense, contrary to § 60, paragraph 5, 6 or 7 sells liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) at a price including taxes calculated on the basis of a higher tax rate.

(5) An administrative offense under paragraphs 1 to 4 shall be imposed from CZK 50,000 to CZK 1,000,000.

 

  • 135x

 

(1) A legal or a natural person commits an administrative offense that

  1. a) transporting liquefied petroleum gas specified in § 45, paragraph 1, point. e), f) or g) with a different tax rate, after their release for free circulation tax, together in the same vehicle or in their kit, or
  2. b) initiate transportation of liquefied petroleum gases listed in § 45, paragraph 1, point. f) or g) without any security taxes for transportation of these gases according to § 60 paragraph 11

(2) A legal entity or a natural person for the purpose of procuring business liquefied petroleum gases, which are subject to tax according to § 45 paragraph 1 point. f) or g), which were released into free tax circulation in another Member State, commits an administrative offense if it fails to provide collateral tax at least equal to the tax that would have to be reported and paid if the gases were determined to drive the motors.

(3) A legal or a natural person as a person who acts as liquefied petroleum gas specified in § 45, paragraph 1, point. f) or g) in pressurized containers weighing up to 40 kg load including, commits an administrative offense if it

  1. a) does not use mass flowmeter,
  2. b) uses a mass flow meter, which do not incorporate electronic records issued liquefied petroleum gases meet the statutory required elements, or
  3. c) uses a mass flow meter, which includes electronic records issued liquefied petroleum gases meet the statutory required information, which is not at all times equipped with clasps tax.

(4) The administrative offense under paragraphs 1 to 3 shall be fined from 50,000 CZK 1,000,000 to CZK.

 

  • 135y

Administrative offense against mandatory notification of change of data

specified in the permit for the purchase of liquefied petroleum gases

in free tax circulation

 

(1) A legal or a natural person as the holder to purchase liquefied petroleum gases in free tax circulation commits an administrative offense by the due date that the tax change notifies the information provided in the application for this permit, and in which the tax This authorization said.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

Part 3

Administrative offenses in the area of ​​tax administration of alcohol

 

  • 135z

Administrative offense against notification when buying

or import of products containing alcohol

 

(1) A legal or a natural person as the person who buys or imports products containing alcohol exempt from tax under § 71 paragraph 1 point. c) commits an administrative offense if it in a given calendar year notifies the tax first purchase or import of products containing this alcohol.

(2) The administrative offense under paragraph 1 shall be fined up to CZK 100 000.

 

  • 135za

Administrative offenses against traffic alcohol exempt from tax on alcohol

territory of the Czech Republic

 

(1) A legal or a natural person as the sender of alcohol exempt from tax under § 71 paragraph 1 point. a) or d) commits an administrative delict by the transport of alcohol will not legally prescribed manner ensuring tax.

(2) A legal entity or a natural person commits an administrative offense by the territory of the Czech Republic conveys general denatured alcohol under the law governing alcohol intended for the production of mineral oils referred to in § 45, paragraph 2, or for the production of ethyl tertiary butyl ether without the simplified accompanying document.

(3) An administrative offense shall be fined up

  1. a) 1.5 million CZK in the case of an administrative offense under paragraph 1, or
  2. b) 100 000 CZK in the case of an administrative offense under paragraph 2

 

  • 135zb

Administrative offenses against reporting the sale of spirits

 

(1) A legal or a natural person as a person who intends course of its business sell spirits released for free circulation tax for a price lower than the price of an equivalent amount is the sum of the tax and the corresponding amount of value added tax, commits an administrative offense by

  1. a) within the period notifies the tax such sales or
  2. b) in the notice of such sale fails to statutory information.

(2) An administrative offense under paragraph 1 shall be fined up to CZK 1,500,000.

 

Part 4

Administrative offenses in the area of ​​tax administration beer

 

  • 135zc

Administrative offenses against mandatory notification of inclusion

into size groups

 

(1) A legal or a natural person as a small independent brewery committed an administrative offense if it fails to notify within the prescribed period tax

  1. a) its inclusion in the size of the group or
  2. b) a change in their classification into size groups.

(2) An administrative offense under paragraph 1 shall be fined up to 250,000 CZK.

 

Part 5

Administrative offenses in the area of ​​tax administration on wine and intermediate

 

  • 135zd

Administrative offense against mandatory notification of acceptance of the silent

wine from another Member State

 

(1) A legal or a natural person who is an operator of a tax warehouse, which receives the tax warehouse still wine produced by small wine producer from another Member State, commits an administrative offense, within the period provided by law method notifies the local tax authorities to the competent receiving tax warehouse such admission.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

  • 135ze

Administrative offense against notifiable small wine producers

 

(1) A legal or a natural person as a small wine producers committed an administrative offense if it does not realize the tax administrator to where the still wine produces, stores, processes, receives or sends the opening transport still wine to a tax warehouse before starting.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

Section 6

Administrative offenses in the area of ​​administration of the tax on tobacco products

 

  • 135zf

Administrative offense against the price for the final consumer

 

(1) A legal or a natural person commits an administrative offense by bringing in free tax circulation cigarettes with tobacco stamp with that price for the final consumer at a time other than that for which the prize was established.

(2) An administrative offense under paragraph 1 shall be fined up to one million CZK.

 

  • 135zg

Administrative offenses against the unit package

 

(1) A legal or a natural person commits an administrative offense by bringing in free tax circulation, imports or transports to tax in the Czech Republic from another Member State

  1. a) tobacco products which are not contained in a unit pack or
  2. b) the unit packaging of tobacco products, which are not subject to the same tax rate.

(2) A legal entity or a natural person commits an administrative offense to sell tobacco products other than indoor unit packaging with intact tobacco stamp.

(3) An administrative offense shall be imposed

  1. a) up to 2,000,000 CZK in the case of an administrative offense under paragraph 1, or
  2. b) from CZK 50,000 to CZK 2,000,000, in the case of an administrative offense under paragraph 2

 

  • 135zh

Administrative offense against import notification

tobacco

 

(1) A legal or a natural person who is an importer intends to import tobacco products within the business, commits an administrative offense by the due date that the tax administrator in writing not to report the first import of tobacco products.

(2) An administrative offense under paragraph 1 shall be fined up to 2 million CZK.

 

  • 135zi

Administrative offenses against the ban on the sale at a price other than the price

for the final consumer

 

(1) A legal or a natural person as a seller commits an administrative offense if it

  1. a) sells cigarettes to the final consumer at a price higher or lower than the price listed for the final consumer of tobacco label,
  2. b) the sale of cigarettes to the ultimate consumer offer a discount on the price for the end consumer.

(2) A legal entity or a natural person commits an administrative offense if it

  1. a) sells cigarettes to the ultimate consumer, to which is added or bundled with another item for a total price different from the price for the final consumer of tobacco label, or
  2. b) binds sale of cigarettes for sale to the final consumer or other objects.

(3) A legal or a natural person as the ultimate consumer commits an administrative offense if it

  1. a) consume cigarettes purchased at a price lower than the price for the final consumer, or
  2. b) buy cigarettes at a price lower than the price listed for the final consumer of tobacco label.

(4) An administrative offense shall be imposed to

  1. a) 2,000,000 CZK in the case of an administrative offense under paragraph 1 or 2, or
  2. b) 100 000 CZK in the case of an administrative offense under paragraph 3

 

  • 135zj

Administrative offense subject to the lottery

and other similar game

 

(1) A legal or a natural person commits an administrative offense by making tobacco products subject to the lottery or other like game.

(2) An administrative offense under paragraph 1 shall be fined up to 2 million CZK.

 

  • 135zk

Administrative offenses against tobacco marking stickers

 

(1) A legal or a natural person commits an administrative offense that

  1. a) allow the storage or sale of unmarked tobacco territory of the Czech Republic, or
  2. b) does not indicate tobacco products tobacco labels under § 114th

(2) An administrative offense shall be fined

  1. a) from 50 000 CZK to 10 million CZK in the case of an administrative offense pursuant to paragraph 1. a)
  2. b) up to 50 million CZK in the case of an administrative offense pursuant to paragraph 1. b).

 

  • 135zl

Administrative offenses against the labeling and use of tobacco tax stamps

 

(1) A legal or a natural person commits an administrative offense that

  1. a) apply to the labeling of tobacco products tobacco labels on which are printed the actual content data inadequate packaging unit in which tobacco is placed sticker,
  2. b) means tobacco products tobacco labels elsewhere fiscal territory of the Czech Republic than in a tax warehouse, or
  3. c) not properly tobacco label.

(2) An administrative offense under paragraph 1 shall be fined up to CZK 5,000,000.

 

  • 135zm

Administrative offense against order, collection and distribution

tobacco tax stamps

 

(1) A legal or a natural person as a customer commits an administrative offense if it sells tobacco stickers or free passes.

(2) An administrative offense under paragraph 1 shall be fined up to CZK 5,000,000.

 

  • 135zn

Administrative offenses against inventory records and tobacco tax stamps

 

(1) A legal or a natural person as a customer commits an administrative offense if it

  1. a) does not evidence collected, used or returned Fiscal stamps,
  2. b) for a specified period of time does not keep records collected, used or returned tobacco tax stamps or documents on the basis of the entries made in the register,
  3. c) fails to tobacco inventory labels for a given calendar year, or
  4. d) within the period authorized administrator notifies the results of the inventory of tobacco tax stamps for the previous calendar year.

(2) An administrative offense shall be imposed to

  1. a) 2,000,000 CZK in the case of an administrative offense pursuant to paragraph 1. a) and b), or
  2. b) one million CZK in the case of an administrative offense pursuant to paragraph 1. c) and d).

 

  • 135zo

Administrative offenses against the return of tobacco tax stamps

 

(1) A legal or a natural person as a customer commits an administrative offense if it

  1. a) does not return within the time authorized tobacco tax unused stickers old model, or
  2. b) in the event of the termination of its activities back within the period authorized tobacco tax unused stickers.

(2) An administrative offense under paragraph 1 shall be fined up to one million CZK.

 

  • 135zp

Administrative offense against mandatory notification of changing conditions

in the decision to reduce payments or collateral

 

(1) A legal or a natural person as a customer commits an administrative offense if it fails to notify within the prescribed period authorized tax change all the facts that have a bearing on the conditions for granting a reduction in payment or collateral.

(2) The administrative offense under paragraph 1 shall be fined up to CZK 100 000.

 

Part 7

Administrative offenses in the area of ​​restrictions on the sale of spirits

and tobacco products

 

  • 135zq

Administrative offenses against the ban on the sale of spirits

and tobacco products

 

(1) A legal or a natural person commits an administrative offense by violating the ban on the sale of spirits or ban the sale of tobacco products in accordance with § 133rd

(2) An administrative offense under paragraph 1 shall be fined up to one million CZK.

 

  • 135zr

Administrative offenses against mandatory notification of sale

spirits events open to the public

 

(1) A legal or a natural person as the person who sells the spirits of publicly accessible sports and cultural enterprises, including dances and discos, commits an administrative offense if it

  1. a) on this activity in the deadline writing informs the tax authority in whose territorial jurisdiction the sale will take place, or
  2. b) written information on this activity does not contain information on

1) a person who sells spirits,

2) The timing of the sale of spirits,

3) The kind of spirits sold or

4) the amount of spirits sold.

(2) An administrative offense under paragraph 1 shall be fined up to one million CZK.

 

Part 8

Administrative offenses in the field of branding and dyeing selected

mineral oils

 

Section 1

Administrative offenses against obligations to tagging

dyeing and selected mineral oils

 

  • 135zs

 

(1) A legal or a natural person as a tax warehouse operator commits an administrative offense by a free tax circulation shall neznačkované or colored mineral oils listed in § 134b paragraph 1

(2) A legal entity or a natural person as consignee or importer of mineral oils listed in § 134b paragraph 1 committed an administrative offense, by not marking or coloring of these oils before they enter the tax in the Czech Republic.

( 3 ) A legal or natural person as a producer or user of a mixture of marker dyes based on the tax territory of the Czech Republic commits an administrative offense if it does not maintain a marker dye.

(4) A legal or a natural person who is an operator of a tax warehouse, the consignee or importer obligations tag or colored mineral oils listed in § 134b, paragraph 1, or the obligations of such marking or coloring ensure that commits an administrative delict by the administrator’s request taxes or fails to submit a certificate of the competent authority.

(5) An administrative offense under paragraphs 1 to 4 shall be fined from 50 000 CZK to 50 million CZK.

 

  • 135zt

 

(1) A legal or a natural person as a person who purchases or otherwise acquires neznačkované or colored mineral oils listed in § 134b paragraph 1 with the intent to transport them to another Member State under a conditional exemption or tax in free circulation or exported to a third country, commits an administrative offense that in case of non-transport or export within that period does not ensure their marking or staining.

(2) A legal entity or a natural person as a person who manufactures, processes, transports, stores, purchases or otherwise acquires, sells or uses within the business of mineral oils listed in § 134b, commits an administrative offense if it

  1. a) carry out the following activities which are oil in unit packages of 20 liters, without a trade license, or
  2. b) fails or does not keep records on the manner specified types and quantities of these oils or records of these ways of dealing with them.

(3) A legal or a natural person as a person who manufactures, processes and sells mineral oil, which must not be under § 134b paragraph 2, point. f) stamped and stained, as described in § 134e paragraph 6, commits an administrative offense if it

  1. a) the accompanying technical documentation, or in the documents explicitly state that these oils may not be used for motor drive,
  2. b) does not record the purchase and sale of these oils statement purchaser pursuant to § 134e paragraph 8. b);
  3. c) does not keep the technical documentation or documents relating to the oil for a specified period of time.

(4 ) An administrative offense under paragraphs 1 to 3 shall be fined from 50,000 CZK 50 million to CZK .

 

Section 2

Administrative offenses against bans on branding

dyeing and selected mineral oils

 

  • 135zu

 

(1) A legal or a natural person commits an administrative offense that mineral oils listed in § 134b paragraph 1 which are

  1. a) tagged and colored, diluted, removes or otherwise change their branding, or coloring outside the bonded warehouse authorized to coloring these oils,
  2. b) neznačkované and colored, provides free tax circulation,
  3. c) marking and coloring, offers for sale or is used to drive motors, or
  4. d) marking and coloring, transported or stored in a container that is in contact with the engine, or in a container racks.

(2) A legal entity or a natural person commits an administrative offense that mineral oils listed in § 134b paragraph 2, point. e) and f) offer for sale or used for purposes other than those for which mineral oils may not be stamped and colored.

(3) The administrative offense under paragraph 1 or 2 shall be fined up to 10 million CZK.

 

Section 3

Other administrative offenses in the field of branding and dyeing

selected mineral oils

 

  • 135zv

Administrative offense against authorization to dye selected

mineral oils

 

(1) A legal or a natural person as a tax warehouse operator commits an administrative delict by tags or dyes mineral oil listed in § 134b paragraph 1 without a stain.

(2) An administrative offense under paragraph 1 shall be fined from 10 000 CZK to 10 million CZK.

 

  • 135zw

Administrative offense against mandatory notification of change of data

the permit for coloring

 

(1) A legal or a natural person as the holder of a dying commits an administrative offense by the due date that the tax change notifies the information provided in the application for a permit for dyeing, which the tax stated in the permit, except for registered number of the tax warehouse of the petitioner.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

Part 9

Administrative offenses in the field of branding certain other

mineral oils

 

Section 1

Administrative offenses against obligations to tagging

certain other mineral oils

 

  • 135zx

 

(1) A legal or a natural person as a manufacturer or operator of a tax warehouse commits an administrative offense by a free tax circulation shall neznačkované mineral oils referred to in paragraph 1 § 134 m

(2) A legal entity or a natural person as consignee or importer of mineral oils referred to in paragraph 1 § 134 m commits an administrative offense if it fails tagging these oils before they enter the tax in the Czech Republic.

( 3 ) A legal or natural person as a producer or user of marker based on the tax territory of the Czech Republic commits an administrative offense if it does not maintain the marker.

(4) A legal or a natural person as a manufacturer, importer, or consignee of the obligation tag mineral oils listed in § 134 meters, paragraph 1, or the obligation to provide such marking, commits an administrative offense, at the request of the tax authority or the competent authority fails to submit the certificate.

(5) An administrative offense under paragraphs 1 to 4 shall be fined from 50 000 CZK to 50 million CZK.

 

  • 135zy

 

(1) A legal or a natural person as a person who purchases or otherwise acquires neznačkované mineral oils listed in § 134 meters paragraph 1 with the intention of transporting them to another Member State or exported to a third country, commits an administrative offense that, if the non-transport or export within that period does not ensure their branding.

(2) A legal entity or a natural person as a person who manufactures, processes, transports, stores, purchases or otherwise acquires, sells or uses within the business of mineral oils listed in § 134 m, commits an administrative offense if it

  1. a) carry out the following activities which are oil in unit packages of 20 liters, without a trade license, or
  2. b) fails or does not keep records on the manner specified types and quantities of these oils or records of these ways of dealing with them.

(3) A legal or a natural person as a person who manufactures, processes and sells mineral oil, which must not be under § 134 m paragraph 2, point. c) to i) tagged, as described in § 134p, paragraph 6, commits an administrative offense if it

  1. a) the accompanying technical documentation, or in the documents explicitly state that these oils may not be used for motor drive,
  2. b) does not record the purchase and sale of these oils statement purchaser under § 134p paragraph 8. b) or c), or
  3. c) does not keep the technical documentation or documents relating to the oil for a specified period of time.

(4 ) An administrative offense under paragraphs 1 to 3 shall be fined from 50,000 CZK 50 million to CZK .

 

Section 2

Administrative offenses against the marking of certain prohibitions

other mineral oils

 

  • 135zz

 

(1) A legal or a natural person commits an administrative offense that mineral oils listed in § 134 meters paragraph 1 which are

  1. a) tagged, diluted, removes or otherwise changing their branding,
  2. b) neznačkované, provides free tax circulation or is sold,
  3. c) tagged, offers for sale or is used to drive motors, or
  4. d) tagged, transported or stored in a container that is in contact with the engine, or in a container racks.

(2) A legal entity or a natural person commits an administrative offense that mineral oil, which can not be tagged under § 134 m paragraph 2, point. c) to j), offers for sale or is used to drive the motors.

(3) A legal entity or a natural person commits an administrative offense that mineral oils listed in § 134 m paragraph 2, point. h) and i) offer for sale or used for purposes other than those for which these oils may not be tagged.

(4) The administrative offense under paragraphs 1 to 3 shall be fined up to 10 million CZK.

 

Section 3

Other administrative offenses in the field of branding certain

other mineral oils

 

  • 135zza

Administrative offense against authorization for the marking of certain

other mineral oils

 

(1) A legal or a natural person as a manufacturer or operator of a tax warehouse commits an administrative delict by tags mineral oils referred to in paragraph 1 § 134 meters without the permission of the tagging.

(2) An administrative offense under paragraph 1 shall be fined from 10 000 CZK to 10 million CZK.

 

  • 135zzb

Administrative offense against mandatory notification of change of data

in the authorization for tagging

 

(1) A legal or a natural person as the holder of tagging commits an administrative offense by the due date that the tax change notifies the information provided in the application for a permit for tagging and that the tax stated in the permit, except for registered number of the tax warehouse of the petitioner.

(2) An administrative offense under paragraph 1 shall be fined up to 50 000 CZK.

 

TITLE III

Forfeiture and seizure of secured SPIRITS AND TOBACCO PRODUCTS

 

  • 135zzc

Forfeiture of spirits and tobacco products

 

(1) The Authority shall require the forfeiture

  1. a) unmarked tobacco products, which engages in connection with violation of the duty to labeling of tobacco products
  2. b) alcoholic beverages or tobacco products, which engages in connection with violation of the prohibition of the sale of spirits and tobacco products.

(2) Forfeiture of alcoholic beverages or tobacco products in accordance with paragraph 1 may be imposed if

  1. a) belong to an administrative offense and offender
  2. b) they were to commit an administrative offense used or intended.

 

  • 135zzd

Prevents spirits and tobacco products

 

Administrative authority which has not forfeited spirits or tobacco products, decide on their foreclosure, if

  1. a) belong to an offender who can not be prosecuted for an administrative offense,
  2. b) not entitled to an administrative offense or the offender does not belong to him completely, or
  3. c) the owner is not known.

 

  • 135zze

Common provisions on seized and forfeited spirits

and tobacco products

 

(1) forfeited or confiscated spirits or tobacco products seem state.

(2) The General Directorate of Customs forfeited or confiscated spirits or tobacco products destroyed. Overseeing the destruction of a three-member committee composed of staff at the General Directorate of Customs.

(3) The offender an administrative offense, which was imposed forfeiture of alcoholic beverages or tobacco products, or persons that have been absorbed by spirits or tobacco products provided are ordered to reimburse state costs associated with their administration and destruction.

(4) A decision on the confiscation of alcoholic beverages or tobacco products, or the obligation to reimburse state costs associated with their administration and destruction can not be appealed.

(5) If the forfeited or if such spirits or tobacco products confiscated and shall be promptly returned to those who undoubtedly are, or that, at whom were secured.

 

TITLE IV

COMMON PROVISIONS

 

  • 135zzf

Liability of legal persons and legal persons

 

(1) A legal entity for an administrative delict if it proves that it made every effort that could be required to breach of legal obligation.

(2) Liability of a legal person for an administrative offense if the administrative authority did not commence proceedings within 1 year from the date on which it became aware of it, but not later than 3 years after the date on which it was committed.

(3) The liability for conduct that occurred in the business of a natural person or in direct connection with, the provisions of the law on liability and sanctions for legal persons.

 

  • 135zzg

Jurisdiction to hear administrative offense

 

(1) The offenses under this Act, the customs office.

(2) The Czech Trade Inspection Authority pending or financial

  1. a) offenses in the area of ​​administration of the tax on tobacco products, and offenses against the use of tobacco products,
  2. b) offenses in the field of restrictions on the sale of spirits and tobacco, and offenses against the ban on the sale of spirits and tobacco products
  3. c) offenses in the field of

1) tagging and coloring selected mineral oils,

2) Marking certain other mineral oils,

  1. d) administrative offenses in the area of ​​administration of the tax on tobacco products, and

1) administrative offenses against the unit package

2) Administrative offenses against the ban on the sale at a price other than the price for the final consumer,

3) Administrative Offences against tobacco marking labels,

  1. e) administrative offenses in the field of restrictions on the sale of spirits and tobacco, and administrative offenses against the ban on the sale of spirits and tobacco products
  2. f) in the field of administrative offenses

1) tagging and coloring selected mineral oils, with the exception of administrative offense against mandatory notification of change of data in the permit for dyeing,

2) Marking certain other mineral oils, with the exception of administrative offense against mandatory notification of change of data in the authorization for tagging.

(3) The Czech Agriculture and Food Inspection Authority discusses

  1. a) offenses in the area of ​​administration of the tax on tobacco products, and offenses against the use of tobacco products,
  2. b) offenses in the field of restrictions on the sale of spirits and tobacco, and offenses against the ban on the sale of spirits and tobacco products
  3. c) administrative offenses in the area of ​​administration of the tax on tobacco products, and

1) administrative offenses against the unit package

2) Administrative offenses against the ban on the sale at a price other than the price for the final consumer,

3) Administrative Offences against tobacco marking labels,

  1. d) administrative offenses in the field of restrictions on the sale of spirits and tobacco, and administrative offenses against the ban on the sale of spirits and tobacco products.

(4) Municipal Licensing Office discusses

  1. a) offenses in the area of ​​administration of the tax on tobacco products, and offenses against the use of tobacco products,
  2. b) offenses in the field of restrictions on the sale of spirits and tobacco, and offenses against the ban on the sale of spirits and tobacco products
  3. c) administrative offenses in the area of ​​administration of the tax on tobacco products, and administrative offenses against tobacco marking labels,
  4. d) administrative offenses in the field of restrictions on the sale of spirits and tobacco, and administrative offenses against the ban on the sale of spirits and tobacco products.

 

  • 135zzh

The amount and maturity of fines

 

(1) In determining the amount of fine for a legal person, the seriousness of the administrative offense, particularly the manner of its commission, its consequences and the circumstances under which it was committed.

(2) The fine is payable within 30 days from the date of coming into force of the decision, which it was imposed. Fines collected by the authority that imposed them. Income from fines revenue for the state budget.

 

  • 135zzi

Special provisions for the control block

 

The block can control for offenses under this Act shall be fined up to 5,000 CZK.

 

 

PART SEVEN

Common, Transitional, REPEALING

AND FINAL PROVISIONS

 

 

TITLE I

COMMON PROVISIONS

 

  • 136

 

(1) Legal or natural persons who wish from 1 be in January 2004 by [§ 3. i) and § 13] or tax warehouse operator [§ 3. f) and § 19 paragraph 2 point. b)], are required to submit a proposal to issue such a permit within 30 days of publication of this Act.

(2) Legal or natural persons that manufacture products and selected according to this Act, the obligation to provide them as a tax warehouse (§ 19 paragraph 3), are required to submit a proposal to issue such a permit (§ 20) within 30 days from the date of promulgation of this Act .

(3) Legal or natural persons pursuant to paragraph 1 or 2, submit a proposal for granting a permit to operate a tax warehouse within 30 days of publication of this Act, are required to tax in the manner specified in § 21 paragraph 1 to 31 December 2003. Customs Directorate may issue a permit to operate a tax warehouse before that date. If, however, at 31 December 2003 is not guaranteed tax, customs directorate shall cancel the license issued. For individual tax warehouse must ensure taxes correspond to:

  1. a) the amount of tax taxed selected products that are in the month of application for granting a permit to operate a tax warehouse located on the territory of a future tax warehouse and for which the claim for refund
  2. b) the amount of tax liability, which the petitioner was under current legal regulations on removal yet untaxed selected products that are in the month of application for granting a permit to operate a tax warehouse located on the territory of a future tax warehouse,
  3. c) one-tenth the amount of charge that the petitioner was under the existing laws in the removal of selected products in the period from 1 January 2003 to the last day of the month preceding the month in which the application for granting a permit to operate a tax warehouse passed.

(4) Legal or natural persons in the tax territory of the Czech Republic produce the selected products are required at 31 December 2003 to make an inventory of all previously untaxed selected products and those taxed selected products for which they claim a tax refund.

 

  • 136a

Tax period, tax returns and tax

in the course of insolvency proceedings

 

(1) In the case of a taxpayer whose bankruptcy or impending bankruptcy is dealt with in insolvency proceedings, the current tax year ends on the day preceding the effective date of the decision to decline. Other payer’s taxable period beginning the effective date of the decision to decline and expire on the last day of the calendar month in which the bankruptcy court decision was issued. For the next period of insolvency proceedings is the tax payer calendar month period.

(2) The date when the insolvency proceedings ended, the current tax year ends payer. Other payer’s taxable period begins the day following the date of termination of insolvency proceedings and ending on the last day of the calendar month in which insolvency proceedings have been completed.

(3) Tax returns for the tax periods specified in paragraphs 1 and 2 of the insolvency administrator or other person who is under a special legal regulation 20) authorized to deal effectively with property belonging to the estate is obliged to submit to 25 days after the end of the reporting period.

(4) Income tax for the periods specified in paragraphs 1 and 2 shall be payable within 40 day from the end of the taxable period in which the obligation to declare and pay tax.

 

  • 137

 

After the declaration of state emergency or war the government may for the duration of a state of emergency or war, by Regulation, to the extent necessary

  1. a) adjusting the current tax rates,
  2. b) to enable the armed forces, armed security corps, rescue corps fire, emergency services and agencies of mobilization purchase selected products at prices without taxes.

 

  • 138

repealed by Law No. 281/2009 Coll .

 

  • 139

 

(1) The Ministry of Finance issued a decree to the provisions of § 21 paragraph 2 and 12, § 26, 56, 81 and 131

(2) The Ministry of Industry and Trade issued a decree to implement § 49 paragraph 12, § 134a paragraph 2, § 134b, paragraph 3, § 134e paragraph 3, § 134e paragraph 6. d), § 134e paragraph 7 and 11, § 134 l, paragraph 2, § 134 m paragraph 3, § 134p, paragraph 3, § 134p paragraph 6. d) and § 134p paragraph 7

 

 

TITLE II

TRANSITIONAL PROVISIONS

 

  • 140

 

(1) Administration of taxes at the date of entry into force of this Act has not expired or the right to enforce the tax assessed or extinguished the right to reimbursement shall be exercised by the existing tax under current legislation.

(2) Under existing law, shall be assessed all periods until the end of their run, which began to run before the effective date of this Act, the deadline for exercising the rights arose before the effective date of this Act shall be governed by existing laws, even when they start to run after effective date of this Act.

(3) Legal or natural persons in the tax territory of the Czech Republic produce the selected products are required to declare and pay tax on untaxed selected products, which from 1 placed in January 2004 under an exemption to 25 January 2004.

(4) In calculating the tax, which will be reported and paid pursuant to paragraph 3 shall apply to tax rates applicable from 1 January 2004. When you claim a refund under paragraph 1 may be refunded only the amount of tax that was included in the prices of selected products at the rate applicable on the day of its release from storage under current legislation.

(5) Sales of selected products at prices without taxes Crew members of the international routes for flights from the Czech Republic and individuals in stores DUTY / TAX FREE in the transit area of ​​international airports and on board aircraft of foreign lines can be made until the date of accession of the Czech Republic to the European Union under a license granted by the Ministry of Finance under the law applicable to 31 December 2003 and under the conditions set out in these regulations. Day following the date of the Czech Republic to the European Union validity of those permits expire.

(6) If the sale of selected products carried in stores DUTY / TAX FREE placed on the customs tariff traveling road crossings under the law applicable to 31 December 2003, the person conducting the sale of selected products such taxes without the permission of the Ministry of Finance are required at 31 . December 2003 with the participation of a customs office in whose district of the sale of goods without taxes done, make an inventory of all untaxed selected products. From 1 January 2004 to 31 March 2004 can be untaxed selected products listed in inventurním list doprodány prices without taxes in stores duty / tax free customs located at road border crossings go. The remaining goods at the stores will remain after March 31, 2004, after the payment of tax or assignment of the customs-approved treatment under customs supervision, including selected products released for export and stores located in the duty / tax free.

(7) If the sale of selected products carried on in the Czech Republic joined the European Union in stores DUTY / TAX FREE in the transit area of ​​international airports and on board aircraft of foreign lines under the law applicable to 31 December 2003 (paragraph 5), persons conducting the sale of selected goods tax-free under license from the Ministry of Finance are required the next working day after the date of the Czech Republic to the European Union with the participation of a customs office in whose territorial scope of the sale of goods without taxes done, make an inventory of all selected products. From this date, the untaxed selected products to paying tax to the coming into force of permits for sale at prices of selected goods free of tax under § 36 or in which the relevant customs-approved treatment under customs supervision, including selected products released for export and placed in the store DUTY / TAX FREE.

(8) Manufacturers or importers of tobacco products may manufacture or import tobacco products marked with tobacco stamps at the rate of excise duty on tobacco products, valid until 31 December 2003 by 31 January 2004.

(9) Manufacturers or importers of tobacco products may tobacco without marking a tobacco stamp produce, import and put into free tax circulation no later than 31 January 2004.

(10) Natural or legal persons who purchased tobacco without marking a tobacco stamp for resale, they can sell this tobacco by 30 June 2005. After this period, tobacco without tobacco stamp designation is considered to be unmarked.

(11) Selected products manufactured before the effective date of this Act that were not taxed under current law must be put into free tax circulation or placed under an exemption on the effective date of this Act.

(12) Selected products manufactured before the effective date of this Act that were taxed under current law can be placed in a tax warehouse, together with selected products placed under an exemption until their departure from the tax warehouse and up to 30 . June 2004. These products must be taxed in the tax warehouse and recorded separately.

(13) Waste oils listed under nomenclature codes numerical Customs Tariff 2710 91 to 2710 99, which before the effective date of this Act, an entity acquired without tax or zero tax rate and is used for the manufacture of a mixture according to § 19 paragraph 2, point . c) Act No. 587/1992 Coll. on Excise Duties, as amended, and for this purpose, sold, or used for heat production regardless of the way of heat consumption or sold for this purpose, shall be exempt from excise taxes. If excise duty has been paid, the tax referred to in paragraph 1 of this at the request of the taxpayer returns.

(14) Waste oils listed under nomenclature codes numerical Customs Tariff 2710 91 to 2710 99 obtained before the effective date of this Act, replacing the engine oil in gearboxes, transformers, in hydraulic systems and bearings, and most in the amount of oil that in these devices was originally entered, shall be exempt from excise duty. If excise duty has been paid, the tax referred to in paragraph 1 of this at the request of the taxpayer returns.

(15) If a product is exempt from excise tax pursuant to paragraphs 13 and 14, suffered from the taxpayer because of the obligation to register and issue a tax document pursuant to Act No. 587/1992 Coll. On Excise Duties, as amended. Failure to taxpayer before the effective date of this Act is not subject to sanctions.

(16) Cigarettes in unit packages containing fewer than 20 units may be in the tax territory of the Czech Republic put into free tax circulation to 31 January 2007. In such case the provisions of § 135b paragraph 1 point. b) and § 135b, paragraph 3, point. b) apply.

(17) Natural or legal persons who purchased cigarettes in a unit package containing less than 20 pieces for resale, they may sell cigarettes until 30 June 2007. In such case the provisions of § 135b paragraph 1 point. h) and § 135b, paragraph 3, point. e) apply.

 

 

TITLE III

REPEALING PROVISIONS

 

  • 141

 

Are repealed:

1) Act No. 212/1992 Coll. On the tax system.

2) Act No. 587/1992 Coll. On excise duties.

3) Act No. 199/1993 Coll. Amending and supplementing Act No. 587/1992 Coll. On excise duties.

4) Act No. 260/1994 Coll. Amending and supplementing Act No. 587/1992 Coll. On Excise Duties, as amended.

5) Act No. 148/1995 Coll. Amending and supplementing Act No. 587/1992 Coll. On Excise Duties, as amended.

6) Act No. 303/1993 Coll., Repealing the state tobacco monopoly and the related measures.

7) Act No. 45/1994 Coll. Amending and supplementing Act No. 303/1993 Coll., Repealing the state tobacco monopoly and the related measures.

8) Act No. 106/1995 Coll. Amending and supplementing Act No. 303/1993 Coll., Repealing the state tobacco monopoly and the related measures, as amended by Act No. 45/1994 Coll. and Act No. 40/1995 Coll.

 

 

TITLE IV

FINAL PROVISIONS

 

  • 142

Efficiency

 

1) This Act shall take effect on 1 January 2004, with the exception of

  1. a) § 4, paragraph 1, except point. e) and h) and 2, with the exception of § 13 paragraph 2 point. h), with the exception of § 20 paragraph 2 point. g) i), § 21, 117, 136, 138 and 140, which become effective on publication,
  2. b) § 2, paragraph 1 point. b), c) and d) and paragraph 2, § 3. b), h) and m), § 4, paragraph 1 point. e) and h), § 7, paragraph 2, § 8, paragraph 2, § 9, paragraph 3, point. g) and i), § 11 paragraph 1 point. d), § 13, paragraph 2, point. h), § 14, paragraph 2, 3 and 5, § 20, paragraph 2, point. g) i), § 22, 23, 25, § 26, paragraph 11, § 27, § 28, paragraph 5, 6 and 9, § 29, 30, 31, 32, 33, 36, 39, § 49, paragraph 8, 9, 10 and 11, § 103, paragraph 2, § 104, paragraph 2, § 107 paragraphs 2 and 4, § 109, § 114, paragraph 2 and 6, § 118, paragraph 2, 8 and 13, § 119, paragraph 5, § 122, paragraph 4 and § 126 point. b), which become effective on the date of the accession of the Czech Republic to the European Union.

2) The provisions of § 3. a) l), § 7, paragraph 1, § 8, paragraph 1, § 11 paragraph 1 point. c), § 13, paragraph 2, point. g), § 20, paragraph 2, point. f) and h), § 26, paragraph 10, § 35, § 49, paragraph 5, 6 and 7, § 104, paragraph 1, § 107, paragraph 1 and 3, § 114, paragraph 1 and 5, § 118, paragraph 1, 7 and 12, § 119, paragraph 4 and § 126 point. a) expire on the date of the accession of the Czech Republic to the European Union.

 

Zaorálek v. r

Klaus v. r

in Gross v z r

 

____________________________________________________________

 

1) Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC.

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty on tobacco products.

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.

Council Directive 92/84/EEC of 19 October 1992 on the approximation of excise duty on alcohol and alcoholic beverages.

Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene.

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply for energy products and electricity, temporary exemptions or reductions, and Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply for energy products and electricity, temporary exemptions or reductions.

1) Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC.

2) § 128 et seq. Act No. 13/1993 Coll. Customs Act, as amended by Act No. 35/1993 Coll., Act No. 113/1997 Coll. Act No. 63/2000 Coll., Act No. 256/2000 Coll. Act No. 265/2001 Coll. and Act No. 1/2002 Coll.

Article 79 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

3) § 163 et seq. Act No. 13/1993 Coll.

Article 114 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

3b) Article 4, paragraph 8 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

3c) Article 84 paragraph 1 point. a) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

4) § 214 et seq. Act No. 13/1993 Coll.

Article 161 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

5) § 197 et seq. Act No. 13/1993 Coll.

Article 145 et seq. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

6) Article 12, paragraph 1 of Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC.

8) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.

9) § 2 of Act No. 505/1990 Coll. On Metrology, as amended by Act No. 4/1993 Coll. and Act No. 119/2000 Coll.

10) Act No. 505/1990 Coll., As amended.

10a) § 2. d) Act No. 311/2006 Coll. on fuels and petrol stations and amending certain related laws (the fuels), as amended by Act No. 575/2006 Coll.

13) Act No. 13/1993 Coll., As amended.

17a) Commission Regulation (EC) No 31/96 for a certificate of exemption from excise duty.

19) § 11 of Act No. 269/1994 Coll. Criminal Records.

19a) Act No. 269/1994 Coll. Criminal Records, as amended.

20) Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act), as amended.

21) § 57 and 58 of Act No. 455/1991 Coll., As amended by Act No. 273/1993 Coll., Act No. 136/1994 Coll., Act No. 237/1995 Coll., Act No. 286/1995 no., Act No. 280/1997 Coll., Act No. 356/1999 Coll., Act No. 119/2002 Coll. and Act No. 320/2002 Coll.

22) For example, Decree of the Minister of Foreign Affairs No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations, Minister of Foreign Affairs Decree No. 21/1968 Coll. On the Convention on the Privileges and Immunities of the Specialized Agencies, Ministry of Foreign Affairs Decree No. 32/1969 Coll. on the Vienna Convention on Consular Relations, Minister of Foreign Affairs Decree No. 40/1987 Coll. on the Convention on Special Missions, Minister of Foreign Affairs Decree No. 52/1956 Coll. the Czechoslovak Republic to the Convention on Privileges and Immunities of the United Nations General Assembly adopted the United Nations on 13 February 1946, Act No. 125/1992 Coll. on the establishment of the Secretariat of the Conference on Security and Cooperation in Europe and the Privileges and Immunities of the Secretariat and other institutions of the Conference on Security and Cooperation in Europe, Communication from the Ministry of Foreign Affairs No. 36/2001 Coll. ms, the adoption of the Agreement on the Status of the North Atlantic Treaty Organization, representatives of national and international personnel.

23) Art. 1 of Decree No. 157/1964 Coll. On the Vienna Convention on Diplomatic Relations.

24) Art. 1 of Decree No. 32/1969 Coll. On the Vienna Convention on Consular Relations.

24a) Act No. 310/1999 Coll. Of foreign military forces on the territory of the Czech Republic.

26) § 313 et seq. Act No. 513/1991 Coll.

27) § 303 et seq. Act No. 513/1991 Coll.

27a) Article 15a of Council Directive 92/12/EEC of 25 February 1992 on the holding, movement and monitoring of products subject to excise duty, as amended by Directives 92/108/EEC, 94/74/EC, 96/99/EC, 2000/44/EC and 2000/47/EC.

27b) § 10 of Act No. 337/1992 Coll. On taxes and fees, as amended.

27c) Article 1 of the European Parliament and Council No. 1152/2003/EC of 16 June 2003 on computerising the movement and surveillance of excisable products.

27d) Article 23 of Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC.

27e) Article 12 paragraph 1 point. c) Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC.

28) Commission Regulation No 684/2009 of 24 July 2009 implementing Council Directive concerning the general arrangements for excise taxes.

28a) Article 161, paragraph 5 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

30) Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the movement of products subject to excise duty which have been released for consumption in the Member State, within the Community.

31) § 30 of Decree No. 247/2002 Coll. Relief goods placed under customs regime of free circulation of import duties.

31a) Act No. 235/2004 Coll. Value added tax.

32) § 107 of Act No. 13/1993 Coll., As amended by Act No. 113/1997 Coll. and Act No. 1/2002 Coll.

Article. 5 and Article 64 Council Regulation No 2913/1992/EHS establishing the Community Customs Code.

34) § 4 of Act No. 97/1993 Coll. Scope of the Administration of State Material Reserves, as amended by Act No. 272/1996 Coll., No. 189/1999 Coll., No. 256/2000 Coll. and No. 241/2000 Coll.

35) § 13 paragraph 3 of Act No. 61/1997 Coll. Spirits and amending Act No. 455/1991 Coll., On Trades (Trade Act), as amended, and the Czech National Council Act No . 587/1992 Coll. on excise taxes, as amended (the Act on Spirits).

35) BS EN 228

35b) CSN 65 6512 Motor Fuel Ethanol E85 _ _ Technical requirements and test methods.

35c) CSN 65 6513 Motor Fuel Ethanol E95 _ for _ diesel engines Requirements and test methods.

35d) § 119 et seq. Act No. 183/2006 Coll. Zoning and Building Code, as amended by Act No. 191/2008 Coll.

37) Act No. 310/1999 Coll. Of foreign military forces on the territory of the Czech Republic.

41) § 2f of Act No. 252/1997 Coll. Of Agriculture, as amended by Act No. 85/2004 Coll. and Article II, section 1 of Act No. 85/2004 Coll. amending Act No. 252/1997 Coll. on agriculture, as amended, and certain other laws.

45) § 9 of Act No. 505/1990 Coll., As amended by Act No. 4/1993 Coll. Act No. 20/1993 Coll., Act No. 119/2000 Coll., Act No. 13/2002 Coll. and Act No. 137/2002 Coll.

46) § 2, paragraph 1 point. k) of Act No. 61/1997 Coll.

47) § 2, paragraph 1 point. a) Act No. 61/1997 Coll.

47a) Article. 27, point 5 of Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.

48) § 3 of Act No. 61/1997 Coll., As amended by Act No. 22/2000 Coll.

49) § 2, paragraph 1 point. o) and § 4 of Act No. 61/1997 Coll. on alcohol, as amended.

50) Act No. 110/1997 Coll. On foodstuffs and tobacco products and amending some related Acts, as amended.

51) Act No. 79/1997 Coll. Pharmaceuticals and amending and supplementing some related Acts, as amended.

52) § 10 paragraph 2 of Law No. 61/1997 Coll.

53) Act No. 22/1997 Coll. On Technical Requirements for Products and on Amendments to Some Acts, as amended.

53a) § 12 paragraph 1 of Act No. 61/1997 Coll. On alcohol, as amended by Act No. 22/2000 Coll. and Act No. 354/2003 Coll.

54) § 21 paragraph 2 point. j) of Act No. 61/1997 Coll. on alcohol, as amended by Act No. 22/2000 Coll.

55) § 2, paragraph 1 point. l) of section 7 of Act No. 61/1997 Coll.

56) § 2, paragraph 1 point. l) and m) of Act No. 61/1997 Coll.

57) § 15 of Act No. 61/1997 Coll., As amended by Act No. 22/2000 Coll.

58) For example § 190b of Act No. 513/1991 Coll., § 3 of Act No. 143/2001 Coll. On Protection of Competition.

60) § 2. v) of Act No. 115/1995 Coll. viticulture and viniculture and amending some related laws, as amended by Act No. 216/2000 Coll.

60d) Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common market organization for wine, as amended by Commission Regulation (EC) No 1227/2000 and Commission Regulation (EC) No 1607/2000 and Commission Regulation (EC) No 1622/2000 and Commission Regulation (EC) No . 1623/2000, Council Regulation (EC) No 2826/2000, Council Regulation (EC) No 1037/2001, Council Regulation (EC) No 2585/2001, Council Regulation (EC) No 527/2003, Regulation Council Regulation (EC) No 806/2003, Commission Regulation (EC) No 1687/2003 and Commission Regulation (EC) No 1793/2003 and Commission Regulation (EC) No 1795/2003 and Commission Regulation (EC) No 709/2004.

Commission Regulation (EC) No 1227/2000 of 31 May 2000 laying down detailed rules for implementing Council Regulation (EC) No 1493/1999 on the common market organization for wine, as regards production potential, as amended by Commission Regulation (EC) No 784/2001, Commission Regulation (EC) No. 1253/2001 and Commission Regulation (EC) No 1342/2002 and Commission Regulation (EC) No 315/2003, Commission Regulation (EC) No 1203/2003 and Commission Regulation (EC) No 1841/2003.

Commission Regulation (EC) No 1623/2000 of 25 July 2000 laying down detailed rules for implementing Council Regulation (EC) No 1493/1999 on the common organization of the market in wine with regard to market mechanisms, as amended by Commission Regulation (EC) No 2409/2000 and Commission Regulation (EC) No. 2786/2000 and Commission Regulation (EC) No 545/2001, Commission Regulation (EC) No 1282/2001 and Commission Regulation (EC) No 1660/2001 and Commission Regulation (EC) No 2022/2001, Commission Regulation (EC) No 2047/2001 and Commission Regulation (EC) No 2429/2001 and Commission Regulation (EC) No 2464/2001 and Commission Regulation (EC) No 1315/2002 and Commission Regulation (EC) No . 1795/2002 and Commission Regulation (EC) No 2224/2002 and Commission Regulation (EC) No 625/2003, Commission Regulation (EC) No 1183/2003 and Commission Regulation (EC) No 1411/2003 and Regulation Commission Regulation (EC) No 1710/2003.

60E) § 11 paragraph 3 point. b) Act No. 321/2004 Coll. viticulture and viniculture and amending some related laws.

61) Act No. 526/1990 Coll. On prices, as amended.

61a) Article 2, paragraph 3 of Council Directive 92/79/EEC, as amended by Council Directive 2010/12/EU.

Article 16, paragraph 1 and 2 of Council Directive 95/59/EC, as amended by Council Directive 2010/12/EU.

61b) The provisions of § 107, paragraph 5 has been notified in accordance with the directive of the European Parliament and Council Directive 98/34/EC of 22 June 1998 providing information on technical regulations and of rules on information society, as amended by Directive 98/48/EC.

62) Act No. 202/1990 Coll. On lotteries and other similar games, as amended.

62a) Decree No. 467/2003 Coll. On the use of tobacco tax stamps for labeling of tobacco products.

64) Act No. 200/1990 Coll. On misdemeanors, as amended.

65) Act No. 337/1992 Coll. On taxes and fees, as amended.

65a) For example § 16 of Act No. 56/2001 Coll. On traffic conditions on-road vehicles and amending Act No. 168/1999 Coll. On liability insurance for damage caused by vehicles and amending certain related laws (Act on liability insurance operation of vehicles), as amended by Act No. 307/1999 Coll.

65b) For example, § 11 and 19 of Act No. 110/1997 Coll., As amended.

65c) For example § 10 letter. b) Act No. 128/2000 Coll., on Municipalities (Municipal Establishment), as amended by Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No. 311/2002 Coll., Act No. 313/2002 Coll. Act No. 59/2003 Coll. Act No. 22/2004 Coll., Act No. 216/2004 Coll., Act No. 257/2004 Coll. and Act No. 421/2004 Coll., Act No. 501/2004 Coll. and Act No. 626/2004 Coll.

65D) Act No. 37/1989 Coll. Protection against alcoholism and other addictions, as amended.

65E) § 77 of Act No. 56/2001 Coll. On the conditions of operation of vehicles on the road, as amended by Act No. 311/2006 Coll.

65F) § 10 of Act No. 22/1997 Coll. On Technical Requirements for Products and on Amendments to Some Acts, as amended by Act No. 71/2000 Coll. and Act No. 205/2002 Coll.

65 g) This section of the Act was notified in accordance with the directive of the European Parliament and Council Directive 98/34/EC of 22 June 1998 providing information on technical regulations and of rules on information society, as amended by Directive 98/48/EC.

66) Act No. 219/2000 Coll. Property of the Czech Republic and its Representation in Legal Relations, as amended.

67) § 2, paragraph 2 of the Commercial Code.

68) For example Act No. 219/2000 Coll. Property of the Czech Republic and its Representation in Legal Relations, as amended. Decree No. 62/2001 Coll. Management of government departments and government agencies of state property as amended by Decree No. 569/2006 Coll.