Act No. 143 / 1996 Coll.
Act amending and supplementing Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended
Valid
Law
Effective from 30.05.1996
Text versions:
30.05.1996
143
THE LAW
of 26 April 1996
amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll. and Act No. 243 / 1994 Coll., is amended as follows:
1. In Section 1, the words "road motor vehicles and their trailers' are replaced by the words" road vehicles 1) ("vehicles') '.
Note 1:
"1) Paragraph 1 (1) of Act No. 38 / 1995 Coll., on Technical Conditions for Road Traffic."
2. in Paragraph 2 (1), footnote 1 shall be renumbered footnote 1 (1a) and footnote 1 (1a) as footnote 1 (b);
3. In Article 2 (1), the words "road motor vehicles and their trailers (hereinafter referred to as" vehicles ") 'are replaced by the words" vehicles' and the words "in the case of the payer 'are deleted.
4. Paragraph 2 (2) (a), including footnote 1c, reads as follows:
"(a) other vehicles (1c) tractors and their trailers;
1c) § 10 (12) of Decree of the Ministry of Transport No. 102 / 1995 Coll., on the approval of the technical competence and technical conditions of operation of road vehicles. '
5. Article 3 (1) (e) reads as follows:
"(e) vehicles normally providing regular domestic passenger transport,"
6. In Article 3 (1) (f), the words "and mine 'are replaced by the words", mine and mountain' and the words "electricity 'are replaced by the words" energy'.
7. Article 3 (1) (j) reads as follows:
"(j) vehicles for which the indication in the vehicle technical licence or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the limits set by UNECE Regulations 49- 02 B (EU / EEC Directive 91 / 542 B) and 83- 03 (EU / EEC Directive 94 / 12); shall be released until 31 December 1998; ';
8. in Paragraph 3 (1) (k), '31 December 1996' is replaced by '31 December 1998';
9. Paragraph 3 (2) reads as follows:
"(2) The condition for exemption of a vehicle, expressed in terms of" normally ', is fulfilled if the vehicle is driving:
(a) for the purpose set out in paragraph 1 (e), more than 80% of the total number of kilometres carried by the vehicle during the tax period;
(b) for the purpose set out in paragraph 1 (g), (ch) and (i) more than 50% of the total number of kilometres travelled by the vehicle during the tax period. "
10. Paragraph 3 (3) shall be deleted and paragraph 4 shall be deleted with the words "the issue of which has not elapsed for more than two years'.
Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.
11. the following words shall be added at the end of Paragraph 4 (1) (b): "or the vehicle on whose technical card it is registered as the holder of the person who died, died or was cancelled."
12. Article 6 (5) reads as follows:
"(5) The rate of tax referred to in paragraph 2 shall be reduced by 25% for vehicles which, according to the data entered in the technical certificate, are intended for plant production activities according to the Standard Classification of ČSU production code 01.41.11. Work of a production nature in plant production, if the taxpayer is a person operating agricultural production. '
13.
Tax rebate
(1) The tax rebate on vehicles used in combined transport amounts to:
more than 120 trips in the tax period 100% tax,
between 91 and 120 trips in the tax period 75% of the tax,
between 61 and 90 trips in the tax period 50% of the tax,
between 31 and 60 trips in the tax period 25% of the tax.
(2) Combined transport services for the purposes of this Act are:
(a) the transport of the vehicle from the place of loading to the nearest suitable railway station or port, and by rail or by water to the railway station or port nearest to the place of destination and to the road to the place of destination, provided that the journey by road from or to the point of transhipment to the rail or water transport is not more than 100 km;
(b) the collection and distribution of combined transport freight units (ISO containers, ISO interchange superstructures) to combined transport transports, railway stations or ports where the consignment is transhipped on rail or water communication and vice versa, if the distance of the freight units from the departure and delivery units is not more than 100 km from the place of transhipment.
(3) The right to a tax rebate is demonstrated by the taxpayer by means of transport documents (bills of lading of consignments of combined transport) with confirmed details of the combined transport terminal or loading and unloading station or port, where appropriate.
(4) The tax rebate will be applied by the taxpayer to the local tax administrator in the tax return. Until 31 January of the following calendar year, a right to a discount may be applied to the manager of the tax 5) if the vehicles referred to in Section 8 (3) are subject to a discount. The tax administrator shall include a discount on the tax due in the tax periods of the following calendar year or shall deposit the amount corresponding to the discount with a bank in the Czech Republic on an account denominated in Czech currency. "
14. In Paragraph 15 (1), the following sentence is added at the end: "When a tax return is filed on a technical data medium in the form laid down for this purpose by the Ministry of Finance, only part of the tax return form established by the Ministry of Finance shall be completed by the taxpayer."
The Road Tax Act, as amended by that Act, applies for the first time for the 1996 tax period.
The President of the Chamber of Deputies of the Parliament of the Czech Republic is hereby authorised to declare in the Collection of Laws the full text of the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as is apparent from later laws.
This Act shall take effect on the day of its publication.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 143 / 1996 Coll., amending and supplementing the Act of the Czech National Council No. 16 / 1993 Coll., on Road Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.05.1996 |
|---|---|
| Effective from | 30.05.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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