What is Act No. 131 / 2022 Coll.?

Act No. 131 / 2022 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended — Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended.

When it became Act No. 131 / 2022 Coll. effectiveness?

Act No. 131 / 2022 Coll. became effective 01.06.2022.

Is Act No. 131 / 2022 Coll. still valid?

Yes, Act No. 131 / 2022 Coll. is still valid and effective.

How many times was it Act No. 131 / 2022 Coll. amended?

Act No. 131 / 2022 Coll. has 4 time versions of the text.

Act No. 131 / 2022 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Valid Law Effective from 01.06.2022

Text versions: 01.10.2022 01.06.2022 27.05.2022

Čl. I Čl. II Čl. III

131

THE LAW

of 11 May 2022

amending Act No 353 / 2003 Coll., on excise duties, as amended

Parliament has decided on this law of the Czech Republic:

Čl. I

Act No. 15 / 2011, Act No. 13 / 2004 Coll., Act No. 558 / 2004 Coll.

1. In § 48 paragraphs 1, 3, 6, 13 and 17, the amount "CZK 12 840" is replaced by "CZK 11 340."

2. In § 48 paragraphs 1, 3, 6, 13 and 17, the amount "11 340 CZK" is replaced by "12 840 CZK."

3. In § 48 paragraphs 1 and 18 to 20, the amount "CZK 9 950" is replaced by "CZK 8 450."

4. In § 48 paragraphs 1 and 18 to 20, the amount "CZK 8,450" is replaced by "CZK 9,950."

5. In Paragraph 57 (6) (a) of the introductory part of the provision, the amount "CZK 8,500" is replaced by "CZK 7,300."

6. In Paragraph 57 (6) (a) of the introductory part of the provision, the amount "7 300 CZK" is replaced by "8 500 CZK."

Čl. II

Transitional provisions

1. For the taxation of mineral oils incurred for mineral oils which were put into free circulation before the date of entry into force of this Act and for the rights and obligations relating thereto, Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply.

2. In the case of taxes on mineral oils arising from mineral oils which have been put into free circulation before the date of entry into force of Article 3 (1) (a) of Regulation (EU) No 1308 / 2013, the Member State concerned shall inform the Commission and the other Member States accordingly. I, points 2, 4 and 6, as well as the rights and obligations relating thereto, shall apply to Act No 353 / 2003 Coll., as effective before the date of entry into force of Article I, points 2, 4 and 6.

3. For the refund of the mineral oil tax on persons using those oils for agricultural primary production or for forest management, Section 57 (6) of Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply to that part of the right to refund for which the person who has acquired the right to refund proves that mineral oils pursuant to § 45 (1) (b) or § 45 (2) (j) of Act No 353 / 2003 Coll., as amended,

(a) purchased at a price containing a tax of the amount referred to in § 48 (1) or (15) of Act No 353 / 2003 Coll., as effective before the date of entry into force of the Act; or

(b) produced and put into free circulation before the date of entry into force of this Act.

4. For the refund of taxes on mineral oils to persons using these oils for agricultural primary production or for the implementation of forest management, Paragraph 57 (6) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall apply to the part of the right to refund for which the person who has been entitled to reimbursement of the tax, mineral oils pursuant to § 45 (1) (b) or § 45 (2) (j) of Act No 353 / 2003 Coll., as amended,

(a) purchased at a price containing a tax of the amount referred to in Article 48 (1) or (15) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act; or

(b) have produced and put into free circulation from the date of entry into force of this Act until the date preceding that of entry into force of Article 3 (1) (b); I points 2, 4 and 6.

5. For the refund of taxes on mineral oils to persons using those oils for agricultural primary production or for forest management, Section 57 (6) of Act No 353 / 2003 Coll. I, points 2, 4 and 6, to the part of the right to refund for which the person to whom the right to refund has been established can prove that mineral oils pursuant to § 45 (1) (b) or § 45 (2) (j) of Act No 353 / 2003 Coll., as amended,

(a) purchase at a price containing a tax of the amount referred to in § 48 (1) or (15) of Act No 353 / 2003 Coll., as effective from the date of entry into force of Article I (2), (4) and (6); or

(b) have produced and put into free circulation from the date of entry into force of Article I (2), (4) and (6).

Čl. III

Efficacy

This Act shall take effect on 1 June 2022, with the exception of Articles I (2), (4) and (6) and II (2) and (5), which shall take effect on 1 October 2022.

Pekarová Adamová v. r.

Zeman v. r.

Fiala v. r.

Čl. I Čl. II Čl. III

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Regulation Information

Citation	Act No. 131 / 2022 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	27.05.2022
Effective from	01.06.2022
Effective until	-
Status	Valid

Legal Areas: Taxes Finance

Parliamentary Paper: Paper No. 205