Act No. 102 / 2004 Coll.
Act amending Act No. 16 / 1993 Coll., on Road Tax, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and Act No. 248 / 1992 Coll., on Investment Companies and Investment Funds, as amended
Valid
Effective from 05.03.2004
102
THE LAW
of 11 February 2004
amending Act No. 16 / 1993 Coll., on Road Tax, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and Act No. 248 / 1992 Coll., on Investment Companies and Investment Funds, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Road Tax Act
Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll. and Act No. 207 / 2002 Coll., are amended as follows:
1. in Paragraph 2 (1), including footnotes (1), (1a) and (1b):
"(1) The subject of the tax on road vehicles (hereinafter referred to as" the tax ') is road motor vehicles (1) and their trailers (hereinafter referred to as "vehicles') registered and operated in the Czech Republic when used for business (1a) or for other self-employed activities (hereinafter referred to as" business') or are used in direct connection with the business or activities from which the income is subject to income tax for entities not established for business under a specific legislation. 1b) Regardless of whether they are used for business, the subject of a tax is a vehicle with the largest authorised weight of at least 12 tonnes intended exclusively for freight transport and registered in the Czech Republic.
1) Act No. 56 / 2001 Coll., on the conditions of operation of vehicles on the road and amending Act No. 168 / 1999 Coll., on Insurance of Liability for Damage caused by the operation of a vehicle and amending certain related acts (Act on Insurance of Liability from the operation of a vehicle), as amended by Act No. 307 / 1999 Coll., as amended.
(1a) Section 2 of the Commercial Code. Section 7 of Act No. 586 / 1992 Coll., on Income Tax, as amended.
1b) Paragraph 18 (3) and the following Act No. 586 / 1992 Coll., as amended. '
2. in Article 3, point (c), including footnote 3a, shall be deleted;
Points (d) to (g) shall be renumbered (c) to (f).
3. in § 3 (d), the words "warning light (3c) registered" shall be replaced by the words "audible warning device and special warning light (blue) coloured (3c) registered" and the words "not equipped with warning light" shall be replaced by the words "not equipped with special audible warning device (3c)."
4. In Article 4 (1) (b), the words "registered abroad in the Czech Republic or in a vehicle," are deleted.
5. Paragraph 6 (6) to (9) reads as follows:
"(6) In the case of vehicles with a tax rate as referred to in paragraph 2 for which the indication in the vehicle technical pass or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the limits of EURO level 2 laid down in UN Economic Commission for Europe Regulations 49- 02 B (Directive 91 / 542 / B / EEC, Directive 96 / 1 / EC) and UN Economic Commission for Europe 83- 04 B, C (Directive 96 / 69 / EC, Directive 98 / 77 / EC), the tax rate shall be reduced by 60% by 31 December 2005. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(7) For vehicles with a tax rate as referred to in paragraph 2 where the indication in the technical vehicle pass or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the EURO level 3 limits and the higher level limits laid down in UN Regulation R 83-05 (EC Directive 1999 / 102, EC Directive 2001 / 1, EC Directive 2001 / 100, EC Directive 2002 / 80) and United Nations Economic Commission R 49- 03 (EC Directive 1999 / 96, EC Directive 2001 / 27), or other provisions of the United Nations Economic Commission for Europe and EC Directives, the tax rate shall be reduced by 66% by 31 December 2006. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(8) For vehicles registered in the Czech Republic until 31 December 1989, the tax rate referred to in paragraphs 1 and 2 shall be increased by 15%.
(9) The reduction in the rate of tax referred to in paragraphs 6 and 7 shall apply to the same taxpayer in respect of the number of semi-trailers or tandem trailers corresponding to the number of tractors or tandem lorries meeting the conditions for the reduction referred to in those paragraphs. ';
6. Paragraph 6 (10) and (11) are deleted.
7. Article 7 shall be deleted;
8. Paragraph 8 (1), including footnote 4c, reads:
"(1) In the case of vehicles, the tax shall be incurred as from the calendar month in which the operative events referred to in § 2 (1) have been fulfilled. The tax payers of these vehicles submit their tax returns in accordance with Section 15 to the local tax administrator. (c)
4c) § 4 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees. '
9. Paragraph 8 (3), including footnote 5, is deleted.
10. in Article 10 (5), the words "paragraph 1 (a) to (g)" shall be deleted;
11. in Article 10, paragraph 6, including footnotes 5 and 6, shall be deleted;
Paragraph 7 shall become paragraph 6.
12. Article 12, including the title, reads:
Tax rebate
(1) Combined transport means, for the purposes of this Act, the transport of goods in one and the same transport unit (in large container, swap superstructure, rolling container) or in a truck, trailer, semi-trailer with or without a tractor, where rail or inland waterway transport is also used if the section by rail or inland waterway exceeds a distance of 100 kilometres by air line and where the initial or final section constitutes transport by road
(a) between the place of loading or unloading of goods and the nearest railway station suitable for the transhipment or transfer of combined transport; or
(b) between the place of loading or unloading of the goods and the inland port, provided that the distance does not exceed 150 kilometres by air.
(2) For vehicles used exclusively for transport in the initial or final section of combined transport, the tax discount is 100%.
(3) For vehicles carrying out combined transport by rail during the tax period
| více než 120 jízd | činí sleva 90 % daně, |
| od 91 do 120 jízd | činí sleva 75 % daně, |
| od 61 do 90 jízd | činí sleva 50 % daně, |
| od 31 do 60 jízd | činí sleva 25 % daně. |
If the distance travelled by rail across the territory of the Czech Republic is more than 250 kilometres, a journey such as two journeys is included for the purposes of the tax discount.
(4) The right to a tax rebate is demonstrated by the taxpayer by means of transport documents with certified details of the combined transport terminal and, where appropriate, of the loading and unloading railway station suitable for transhipment or inland port.
(5) The tax rebate will be applied by the taxpayer to the local tax administrator. "
13. Paragraph 13 (2) is deleted and paragraph 1 is deleted.
14. in Article 15, paragraph 3, including footnote 5, is deleted;
15. Paragraph 17 (1) reads:
"(1) The Ministry of Finance may, at the request of the taxpayer, reduce the tax in order to eliminate the hardness of this law, if vehicles with the maximum authorised mass of at least 12 tonnes are intended exclusively for the carriage of costs (Section 2 (1)). '
16. Paragraph 17 (2) is deleted.
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
Transitional provision to Part One
Act No. 16 / 1993 Coll., on Road Tax, as amended by this Act, applies for the first time for the tax period 2004 starting on 1 January 2004.
Amendment of the Value Added Tax Act
Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., Act No. 321 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 136 / 1994 Coll., Act No. 258 / 1994 Coll., Act No. 133 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 208 / 1997 Coll., Act No. 129 / 1999 Coll., Act No. 354 / 2003 Coll., Act No. 17 / 2000 Coll., Act No. 22 / 2000 Coll., Act No. 477 / 2001 Coll.
The following Section 45h is inserted after § 45g:
(1) The sale of selected goods at prices exclusive of tax to members of the crews of foreign lines on departure from the Czech Republic and to natural persons in duty / tax free stores in the transit area of international airports and on board aircraft of foreign lines may take place until the date of entry into the European Union of the Czech Republic on the basis of an authorisation granted by the Ministry of Finance under the legislation in force until 31 December 2003 and under the conditions laid down in these regulations. On the day following the date of entry into the European Union of the Czech Republic, such authorisations shall cease to be valid.
(2) If the sales of the goods were made in Duty / Tax free stores located on the customs routes of the road customs crossing pursuant to the legislation in force until 31 December 2003, the persons carrying out such sales of the goods collected without tax on the basis of the permission of the Ministry of Finance shall, on 31 December 2003, with the participation of the customs office in whose local jurisdiction the sale of the goods without tax is carried out, take stock of all the non-taxed goods collected. From 1 January 2004 to 31 March 2004, untaxed selected goods listed in the inventory may be accompanied at prices net of tax at duty / tax free stores located on the customs roads of road customs crossing points. The remaining goods remaining on the shops after 31 March 2004 shall be subject to customs supervision until the payment of the tax or the allocation of the relevant customs-approved treatment or use, including the goods collected placed under the export procedure and placed in the duty / tax free stores.
(3) If the sale of the selected goods is carried out until the date of entry into the European Union of the Czech Republic in the Duties / Tax free stores in the transit area of international airports and on board aircraft of foreign lines under the legislation in force until 31 December 2003 (paragraph 1), the persons carrying out the sale of the selected goods without tax on the basis of the permission of the Ministry of Finance shall be required to make an inventory of all the goods collected on the following working day following the date of entry into the European Union of the Czech Republic with the participation of the customs office in whose territorial jurisdiction the sale of the goods is effected without tax. From that date, the non-taxed goods collected shall be subject to payment of the tax, to the acquisition of the legal power of authorisation for the sale of the goods collected at prices exclusive of tax or to the allocation of the customs-approved treatment or use concerned under customs supervision, including those placed under the export procedure and placed at the Duty / Tax free. '
Transitional provision to Part Two
Act No. 588 / 1992 Coll., on Value Added Tax, as amended by that Act, applies for the first time for the tax period 2004 starting on 1 January 2004.
Amendment of the Investment Companies and Investment Funds Act
Act No. 248 / 1992 Coll., on investment companies and investment funds, as amended by Act No. 600 / 1992 Coll., Act No. 61 / 1996 Coll., Act No. 151 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 124 / 1998 Coll., Act No. 362 / 2000 Coll., Act No. 308 / 2002 Coll. and Act No. 438 / 2003 Coll., is amended as follows:
In § 35j, the following paragraph 10 is added:
"(10) Where a decision to withdraw an authorisation to operate an investment fund and a decision to grant an authorisation to issue units in order to create an open holding fund (§ 35j) becomes legal, the effects of the conversion of the investment fund into an open holding fund shall arise on the date on which the decision of the court authorising the deletion is delivered to the investment fund. In order to protect the rights of shareholders, this conversion cannot be called into question. The provisions of the preceding sentence shall also apply to proceedings initiated before the date of application of this Act. ';
EFFECTIVE
This Act shall take effect on the date of its publication, with the exception of the first part of Article I, points 1, 2, 4, 7 to 9, 11, 13 and 14, which shall take effect on the date of entry into force of the Treaty of Accession of the Czech Republic to the European Union.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 102 / 2004 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and Act No. 248 / 1992 Coll., on Investment Companies and Investment Funds, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.03.2004 |
|---|---|
| Effective from | 05.03.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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