Act No. 148 / 1995 Coll.
Act amending and supplementing Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
Valid
Law
Effective from 01.01.1996
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148
THE LAW
of 29 June 1995
amending and supplementing the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll., Act No. 325 / 1993 Coll., Act No. 136 / 1994 Coll. and Act No. 260 / 1994 Coll., are amended as follows:
1. In Article 2 (f), the following is inserted after the word "products':" with the exception of the importation of cigarettes'.
2. in § 2 (h), point 4 is deleted;
3. In Article 3, the following paragraph 3 is inserted after paragraph 2:
"(3) The tax payers shall also be legal or natural persons who store or remove selected products, except for alcohol and spirits, cigarettes and wine produced by the persons referred to in Paragraph 34 (1), unless they prove that they are selected products taxed or that they prove that the method of acquiring the selected products is legally free of tax. The document referred to in Article 10 (1) and (5) or Article 6 or a written document certifying that the entity from which the payer obtained the selected products has acquired the products already taxed or legitimately without tax. For non-taxed selected products manufactured by the payer, the obligation to prove this applies only to those selected products obtained and used by the payer as input into non-taxed selected products produced by the payer. '
Paragraph 3 shall become paragraph 4.
4. In Article 5 (1) (a), the following is inserted after the word "manufacture ':" except for the production of cigarettes'.
5. in Article 5 (1) (b), the following shall be inserted after the word "products": "except for the importation of cigarettes,"
6. in Article 5 (1), the following points (e), (f), (g) and (h) are inserted after point (d), including entries 9b) and 9c:
"(e) in the case of domestic production and import of cigarettes, the date on which tobacco labels are removed from the Prague Regional Customs Office, except for cigarettes intended for export which may not be marked pursuant to Paragraph 40c (6); in the case of cigarettes intended for export which may not be marked, the tax referred to in point (a) shall be imposed;
(f) in the case of cigarettes for which the marking obligation provided for in Article 40c has not been fulfilled, the date of removal from storage in the case of domestic production and the date on which the customs debt was incurred in the case of importation, 9)
(g) on the date on which the application for the written consent of the tax administrator to the deletion from the business register or other records was made, 9b) on termination of activity or on the date of notification to the tax administrator of the cessation of activity; (c) the tax liability applies to all non-taxed selected products owned on that date by the payer who has produced, purchased or imported those products, with the exception of non-taxed alcohol exempt pursuant to § 29 (1) (f), alcohol generally denatured, alcohol synthetic technical, drains and domes,
(h) the date of acquisition, sale or detection of selected products by the legal or natural persons referred to in Article 3 (3), the date previously occurred.
9b) § 35 (2) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
9c) § 33 (7) of Act No. 337 / 1992 Coll., as amended. '
Point (e) shall be renumbered as point (i).
7. In Paragraph 8 (1) (b), the words "exclusively subject to tax 'are replaced by the words" the same product selected'.
8. In Paragraph 8 (3), the following sentence is added at the end: "The same applies to alcohol which has been measured on the basis of tax due under Paragraph 26 (e)."
9. In Section 9, "(a) to (d) 'is replaced by" (a), (b) and (d)';
10. In Article 10 (1), the following is inserted after the word "manufacture ':" except for the production of cigarettes'.
11. in Paragraph 10, the following paragraph 7 is inserted after paragraph 6:
"(7) In the manufacture of cigarettes, the tax document referred to in paragraphs 1 and 2 shall act for the purposes of this Act as a registration in accordance with a specific regulation. 17c)
17c) Decree of the Ministry of Finance No. 11 / 1994 Coll., setting out details on the designation of certain tobacco products, as amended. '
12.Paragraph 7 of Paragraph 10 reads as follows:
"(7) The tax document shall not be issued when the selected products referred to in Paragraph 35 are used for direct consumption in the premises where the selected products are stored or when the selected products are physically issued from those premises in quantities not exceeding 5 litres per person per calendar day. The tax document shall in this case be a register which shall contain the particulars referred to in paragraph 1 (c), (d) and (e). ';
13. In Paragraph 10, paragraph 8, the words "points (b) to (d) 'are deleted.
Paragraphs 7 to 9 shall be renumbered paragraphs 8 to 10.
14. Article 11 (1) reads as follows:
"(1) The tax on selected products for which VAT has been incurred pursuant to § 5 (1) (a), (c), (d), (f) and (h) and § 20, 26 and 34a shall be calculated by the payers themselves. The tax on selected products for which a tax has been incurred pursuant to Article 5 (1) (b) and (e) shall be calculated by the tax administrator. ';
15. In Paragraph 12 (1) (a), the word "border" is deleted, the semicolon is replaced by a comma and the text behind the comma is deleted.
16. Paragraph 12 (1) (b) reads as follows:
"(b) taking over the warehouse of the payer of the selected products entering the manufactured products. In order to qualify for the refund on taking over to the store of the payer of the selected products entering the biodiesel produced pursuant to Article 19 (3), the payer shall be obliged to provide proof of the right to refund by means of a biodiesel production permit pursuant to Article 19 (3) issued by the Ministry of Finance in an agreement with the Ministry of Agriculture, '.
17. in Article 12 (1) (d), the comma at the end shall be replaced by a semicolon and the following words shall be added: "In order to claim the non-delivered selected products, it is also a condition to take the non-delivered selected products back to the store of the payer."
18. in § 12 (1) (h), "§ 26 (e)" is replaced by "§ 5 (1) (g)";
19. In Article 12, the following paragraph 2 is inserted after paragraph 1:
"(2) The provisions of paragraph 1 (b) to (d) shall not apply to cigarettes. Specific provisions concerning the refund of the tax on cigarettes are set out in Section 40f (4) and (5). '
20. Paragraph 12 (3) reads as follows:
"(3) Tax for purchases of selected products is refunded
(a) diplomatic and special missions and consular offices of foreign States;
(b) international organisations;
(c) persons of other countries who are not resident in the country;
which enjoy privileges and immunities under the international treaties by which the Czech Republic is bound. 18) The Ministry of Finance, in agreement with the Ministry of Foreign Affairs, shall determine by the Decree the method of refund to those persons of other States and the maximum total amount of tax which may be refunded per calendar year to ensure the principle of reciprocity. '
Paragraphs 2 to 8 shall be renumbered paragraphs 3 to 9.
21. Article 12 shall be added to paragraph 10:
"(10) The right to refund is also incurred by payers and persons who have bought light fuel oil at a price containing tax and have been shown to have used it for heating or heat or electricity generation. By decree, the Ministry of Finance shall determine the conditions for refund, the method of refund and the method of proving entitlement to refund. '.
22. In Article 13 (3), the following is inserted after the word "importation ':" except for the importation of cigarettes'.
23. In Article 13, the following paragraph 4 is inserted after paragraph 3:
"(4) When the tax liability is incurred pursuant to Paragraph 5 (1) (e), the tax return shall be accompanied by proof of payment. ';
Paragraphs 4 to 6 shall be renumbered paragraphs 5 to 7.
24. in Paragraph 14 (2) (b), "5 to 9" is replaced by "5 to 7."
25. In Paragraph 14 (4), "100 000 CZK" is replaced by "5 000 000 CZK."
Article 26 (14) (5) reads as follows:
"(5) The advance fixed amounts shall be paid by the payer on a daily basis if their monthly tax liability, with the exception of the tax liability provided for in Section 5 (1) (b), exceeds CZK 5,000 000."
27. paragraphs 6 and 8 shall be deleted in Paragraph 14.
28. In Paragraph 14, paragraph 7, the words "(b) 'are deleted.
29. In Paragraph 14, paragraph 14, "Paragraph 10 (5) 'is replaced by" Paragraph 10 (6)'.
30. In Paragraph 14, paragraph 15, "paragraphs 12 and 13 'are replaced by" paragraphs 11 and 12' and "paragraph 12 'is replaced by" paragraph 11'.
31. In Paragraph 14, paragraph 16, "paragraph 14 'is replaced by" paragraph 13'.
32. Paragraph 14 (7) becomes paragraph 6 and paragraphs 9 to 16 becomes paragraphs 7 to 14.
33. Paragraph 14 shall be added to paragraph 15:
"(15) The provisions of paragraphs 1 to 9 shall not apply to the payment and maturity of the tax where the tax is incurred pursuant to Paragraph 5 (1) (e). The time limits for payment and payment of the tax are set out in Section 40a. '
Article 34 (16), including the title, reads:
Tax accessories
(1) The amount and method of measuring the tax accessories and recovery, with the exception of the tax on imported selected products referred to in paragraph 2, and with the exception of the penalty payment for the tax due which has been incurred pursuant to Paragraph 5 (1) (e), shall be laid down in a specific provision within the time limit laid down in Paragraph 40a (2). 19b) In the case of a penalty for non-payment of the tax due, for which a tax has been incurred pursuant to Article 5 (1) (e), within the period laid down in Article 40a (2), the special provision (19b) only provides for a method of assessment and recovery.
(2) The customs law shall determine the amount of fines and periodic penalty payments and the manner in which they are to be imposed and enforced when importing selected products, except for the importation of cigarettes which have been subject to tax pursuant to Article 5 (1) (e). 20)
(3) The amount of the penalty for the non-payment of the tax due, for which a tax has been incurred pursuant to Article 5 (1) (e) within the period laid down in Article 40a (2), is laid down in Article 40b. '
35. in Paragraph 18 (1), the following shall be inserted after the word "producer": "or importer."
Article 36 (18) (2) reads as follows:
"(2) The payers are also all legal and natural persons who:
(a) obtain blends of fuels and lubricants, oil distillates from primary distillation or cracking of petroleum raw materials, modified petroleum products obtained as by-products from the extraction of natural gas or oil, liquefied gases or compressed gases without tax, or obtain light and very light fuel oils at a price containing tax, and use them as fuel or sell them with the designation of automotive petrol, aviation fuel, diesel or kerosene, or sell them without such designation as fuel;
(b) obtain blends of fuels and lubricants, petroleum distillates from primary distillation or cracking of petroleum raw material or treated petroleum products, with the exception of gaseous, obtained as a by-product from the extraction of natural gas or oil without tax, and use them for heating purposes or sell them with the designation of heating oil light or very light;
(c) obtain blends of fuels and lubricants, petroleum distillates from primary distillation or cracking of petroleum raw materials or treated petroleum products, with the exception of gaseous, obtained as a by-product from the extraction of natural gas or oil without tax, or obtain light and very light fuel oils at a price containing tax, and use them for the production of biodiesel pursuant to Article 19 (3) or sell them for that purpose. "
37. in Paragraph 19 (1), the words "(except biodiesel)" shall be replaced by "biodiesel," the words "light fuel oils" shall be replaced by the words "light and very light fuel oils," and the following sentence shall be added at the end: "The subject matter of the tax shall also be:
(a) mixtures of fuels and lubricants;
(b) petroleum distillates from the primary distillation or cracking of petroleum raw material;
(c) modified petroleum products, with the exception of gaseous products, obtained as a by-product from the extraction of natural gas or oil
used for heating purposes or as raw materials or semi-finished products for the production of biodiesel pursuant to Article 19 (3). ';
38. In Paragraph 19 (3), the dot is replaced by a comma at the end of the paragraph and the following words are added: "one of the ingredients of biodiesel must be the methyl esters of acids contained in various fats and oils. '
39. In Paragraph 19 (4), the dot at the end is replaced by a comma and the following words are added: "if these gases have a different tax rate."
40.
"(b) on the date of application
1. non-taxed fuels and lubricants, possibly light and very light fuel oils, the price of which includes the tax referred to in Article 18 (2) (a) as fuel or on the date of their sale with the designation of automotive petrol, aviation fuel, diesel or kerosene, or, where applicable, the date of their sale, even without such designation, demonstrably as fuel;
2. the non-taxed fuels and lubricants referred to in Paragraph 18 (2) (b) for heating purposes or on the date of their sale marked as light or very light fuel oil,
3. the non-taxed fuels and lubricants, or, where applicable, light and very light fuel oils, the price of which is included in the tax referred to in Article 18 (2) (c) for the production of biodiesel referred to in Article 19 (3) or the date of their sale for that purpose, '.
41. In Section 22, under the heading of the code number of the tariff nomenclature 2710, the words "automotive petrol and aviation fuel (excluding air kerosene) with a lead content of up to 0,013 g / l 'are deleted in the column" Text', and in the column "Tax rate 'the rate" 10 160 Kč / t' is deleted.
42. In Section 22, in the heading of the code number of the tariff nomenclature 2710, in the column "Text ', in the text" automotive petrol and aviation fuel (excluding air kerosene) containing lead above 0,013 g / l', the words "lead above 0,013 g / l 'are deleted.
43. In Section 22, in the heading of the code number of the tariff nomenclature 2710 "technical petrol ', in the column" Rate of tax', the words "11 570 CZK / t 'are replaced by the words" 0 CZK / t' and in the column "Text ', the words" light heating oils (except light fuel oils)' are replaced by the words "light and very light heating oils (except light and very light fuel oils) '.
The following text is added at the end of the heading of the tariff nomenclature code 2710:
| „směsi paliv a maziv používané pro topné účely | 2200 Kč/t |
| ropné destiláty z primární destilace nebo krakování ropné suroviny používané pro topné účely | 2200 Kč/t |
| upravené uhlovodíkové produkty (s výjimkou plynných) získané jako vedlejší produkt při těžbě zemního plynu nebo ropy používané pro topné účely | 2200 Kč/t |
| bionafta, ve smyslu § 19 odst. 3 | 0 Kč/t“. |
In the heading of the code number of the tariff nomenclature 2710, 3403 and 3823 in the column "Text ', the following words are inserted after the words" used as propellant' or "used as propellant ':" or as raw materials or semi-finished products for the production of biodiesel pursuant to Article 19 (3)'.
In the heading of the code number of the tariff nomenclature 3403 and 3823, in the column "Text ', the words" biodiesel, within the meaning of Article 19 (3)' are added and in the column "Tax rate 'the words" 0 CZK / t' are added.
44. In Section 22, under the code number of the tariff nomenclature 2710, "fuel oils light and very light (except light and very light oils used as fuel) ', the amount" CZK 2,200 / t' is replaced by "CZK 8,340 / t '.
45. in Article 23 (4), the following shall be inserted after the word "producer": "or importer."
46. Paragraph 24 shall be added to point (d), which shall include footnote 21g:
"(d) legal and natural persons who store or remove alcohol and spirit drinks with the exception of alcohol exempt pursuant to Article 29 (1) (c) and (f), unless they prove that the alcohol and spirit drinks are taxed or unless they demonstrate the way in which the alcohol and spirit drinks are acquired. The proof of alcohol taxation shall be the tax document referred to in Article 10 (1) or (6). A certificate of taxation of spirit drinks shall be the tax document referred to in Article 10 (1) or (6) or a written document certifying that the body from which the products were obtained has acquired the spirit drinks already taxed. The proof of the way in which untaxed alcohol and spirit drinks are acquired shall be the authorisation of the Ministry of Finance pursuant to § 29 (1) (e), together with the tax document referred to in § 10 (1) and (5) or paragraph 6 or the authorisation of the Ministry of Agriculture issued under the special regulation 21g) and the tax document referred to in § 10 (1) and (5) or paragraph 6. For non-taxed spirit drinks produced by the payer, only the method of acquiring the alcohol used in the production shall be shown.
21g) § 7 (2) of Decree No. 16 / 1972 Coll. '.
47. Paragraph 26 (e), including footnote 21h, reads as follows:
"(e) the acquisition, sale or detection of non-taxed alcohol and spirits by the legal and natural persons referred to in Article 24 (d), or alcohol produced by legal and natural persons without authorisation, 21h) on the date previously occurred.
21h) § 3 of Decree No. 16 / 1972 Coll. '.
48. in Paragraph 29 (1) (a), the following words are added at the end: "and specially denatured alcohol for use for a specified purpose, 21a)."
49. in Paragraph 29 (1) (b), the following shall be inserted after the word "producer": "or imported."
50. in Article 29 (1) (c), the words "alcohol specially denatured for the purpose specified, 21a" shall be deleted;
Article 29 (1) (e) and (f) reads as follows:
"(e) on the basis of the prior written consent of the Ministry of Finance,
1. synthetic alcohol specially denatured for use for a specified purpose, 21a)
2. a synthetic undenatured alcohol, except for synthetic technical alcohol, intended for use as a material entering the manufactured products as part of the business;
(f) alcohol contained in mixtures with other substances, exceeding 15% by volume of absolute alcohol of all the substances contained in the mixture, provided that those mixtures are not covered by subheading 2207 or 2208 of the tariff nomenclature code number. "
52. In Paragraph 34 (1), the word "manufactured 'is replaced by the word" removed', the word "not produced 'is replaced by the word" not made' and the word "annual 'is replaced by the word" per calendar year'.
53.In Paragraph 34 (2), "points 1 and 4 'are replaced by" points 1';
54.
The creation of tax liability
(1) The tax obligation arises on the date of removal from storage of the wine by the payer referred to in Article 34 (2).
(2) The tax obligation is imposed on natural persons registered in accordance with Article 37a on the date of registration in accordance with Article 37a and concerns the quantity of wine removed from storage from 1 January of the calendar year in which registration took place until the date of registration. "
55.
Subject matter
(1) The subject of the tax for the purposes of this Act are wines containing more than 0,5% by volume of alcohol, namely:
(a) vine wines, i.e. drinks produced by the alcohol fermentation of grape must, either in whole or in part, which may also be enriched with alcohol;
(b) wines filled with CO2 which, at a closed content, have an excess pressure of more than 0,1 MPa at 20 ° C;
(c) sparkling wines, i.e. beverages produced by controlled secondary fermentation of wines or musts which, at a closed content, have an excess pressure of at least 0,3 MPa at a temperature of 20 ° C;
(d) dessert and dessert spicy wines, i.e. drinks made from wines with the addition of refined sugar or concentrated must, fine refined alcohol or wine distillate, possibly spices,
(e) other beverages produced by alcohol fermentation (fruit wines, mead, malt wine, etc.) and mixtures of other beverages with wines.
(2) For the purposes of this Act, beverages produced by alcohol fermentation from diluted grape must, marc leaching or diluted yeast lees shall also be considered as vine wines. '
56.
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | Sazba daně |
|---|---|---|
| 2204 | révová vína podle § 35 odst. 1 písm. a) a odst. 2 | 2,50 Kč/litr |
| vína dosycovaná CO2 podle § 35 odst. 1 písm. b) | 12,20 Kč/litr | |
| šumivá vína podle § 35 odst. 1 písm. c) | 23,40 Kč/litr | |
| 2205 | desertní a desertní kořeněná vína podle § 35 odst. 1 písm. d) | 16,40 Kč/litr |
| 2206 | ostatní nápoje podle § 35 odst. 1 písm. e) | 5,10 Kč/litr |
| ostatní nápoje podle § 35 odst. 1 písm. e) dosycované CO2, které při uzavřeném obsahu a teplotě 20 °C dosahují přetlak větší než 0,1 MPa | 12,20 Kč/litr | |
| ostatní nápoje podle § 35 odst. 1 písm. e) šumivé | 23,40 Kč/litr | |
| ostatní nápoje podle § 35 odst. 1 písm. e) upravené jako desertní a desertní kořeněná vína podle § 35 odst. 1 písm. d) | 16,40 Kč/litr“. |
57. After Paragraph 37, the following Section 37a is inserted:
Registration
Where a natural person who has not yet been a tax payer in the course of a calendar year has stored more than 500 litres of wine, he shall register as a excise duty payer with the competent financial authority no later than the date of removal from storage of 50 litres of wine in that calendar year. ';
58. In Section 40, under the heading of the code number of the tariff nomenclature 2402 "cigarettes of filter length over 70 mm" the rate of tax "0,51 CZK / piece" is replaced by the rate of tax "0,65 CZK / piece." In the heading of the code number of the tariff nomenclature 2402 "Tugs of rope and cigarettes of filter length up to and including 70 mm," the rate of tax "0,41 CZK / piece" is replaced by the rate of tax "0,55 CZK / piece" and in the heading of the code code of the tariff nomenclature 2403 "Tobacco inserts of cigarette tobacco for hand-made cigarettes" is replaced by the rate of tax "0,51 CZK / piece";
59. The following Section 40a and Section 40b are inserted after Section 40, including the title and note No 22b:
Payment and maturity of tax
(1) The tax shall be payable no later than 60 days from the date on which the tax becomes chargeable pursuant to Article 5 (1) (e).
(2) Where the withdrawal of tobacco stickers for the provision of a guarantee under Article 40d (7) is made subject to the withdrawal of tobacco stickers, the monetary institution shall become liable to pay tax instead of the payer. The Regional Customs Office of Prague (hereinafter referred to as "the Office ') is required to inform the guarantor on the first working day after the date of payment of the tax that it has become a tax debtor and that it is obliged to pay the tax on the payer.
Tax accessories
(1) Where a payer who has not been bound by the withdrawal of tobacco labels for the provision of a guarantee pursuant to Article 40d (7) does not pay the tax until the time limit laid down in Article 40a (1), he is obliged, in addition to the amount due, to pay a penalty of 0,1% of the amount due for each day of delay.
(2) Where the obligation to pay the tax falls to the guarantor pursuant to Paragraph 40a (2), the guarantor shall be obliged to pay the tax due, including a penalty payment of 0,1% of the amount due for each day of delay, starting from the day following the date on which the tax is due under Paragraph 40a (1).
22b) § 57 of ČNR Act No. 337 / 1992 Coll. '.
60. Paragraph 40a (7) reads as follows:
"(7) Cigarettes intended for export 1) shall not be marked in accordance with paragraphs 1 to 4. ';
61. Paragraph 4 is deleted in Article 40a.
Paragraphs 5 to 7 shall be renumbered paragraphs 4 to 6.
62. Paragraph 40b, including the title and notes No 22c) and 23a), reads as follows:
Order, sell and distribute tobacco labels
(1) Purchases of tobacco labels from their manufacturer, their transport from the manufacturer of tobacco labels to the Office and their sale to domestic manufacturers (hereinafter referred to as "the manufacturer") or to cigarette importers are provided by the Office, which also exercises control over the transport, storage and use of tobacco labels by the manufacturer or the importer of cigarettes. At the request of the Office, other financial authorities or customs authorities shall also carry out the inspection by means of their personnel authorised to carry out the inspection. In carrying out such checks, authorised personnel shall be authorised to comply with a special rule. (22c) The costs of storing and selling tobacco stickers at offices to manufacturers or importers of cigarettes and of controlling the transport, storage and use of tobacco stickers at the manufacturer or importer shall be borne by the State.
(2) The cigarette manufacturer or importer is obliged to order tobacco stickers exclusively from the Office.
(3) The tobacco label manufacturer may sell tobacco labels exclusively to the Office.
(4) The manufacturer or importer of cigarettes shall attach an officially certified copy of the permit for the manufacture or import of cigarettes to the order of tobacco labels (hereinafter referred to as "the order ') which he submits for the first time. 23) This provision does not apply to imports of cigarettes produced in the territory of the Slovak Republic imported into the Czech Republic under a customs union contract between the Czech Republic and the Slovak Republic. 23a)
(5) The cigarette manufacturer or importer shall submit the document referred to in paragraph 4 at the first order in each calendar year. In the event of a change in the particulars referred to in paragraph 4, the manufacturer or importer of cigarettes shall submit proof of a change in the particulars for the first order submitted after that change.
(6) The authorities which are entitled to issue and revoke authorisations for the manufacture or importation of cigarettes are required to inform the Authority without delay that the manufacturers or importers of cigarettes have issued or withdrawn authorisations for the manufacture or import of cigarettes and that such issue or withdrawal has acquired legal power.
(7) The Office shall, upon receipt of the first order for tobacco labels from the manufacturer or the importer of cigarettes after the date of application of this Act, determine whether the manufacturer or importer of cigarettes will require a written guarantee from the guarantor. The written guarantee shall include an undertaking that the guarantor shall ensure payment of the tax, including its accessories, for the duration of the guarantee, in the event that the cigarette manufacturer or importer fails to pay the tax within the period laid down in Paragraph 40a (2). The decision on the obligation to submit a written guarantee shall be notified to the cigarette manufacturer or importer no later than 30 days after the date of receipt of the order. Where the Office does not require a written guarantee, it shall also notify the manufacturer or importer of that decision.
(8) Where the Office provides for an obligation to grant the guarantee referred to in paragraph 7, that guarantee shall include an indication of the date of commencement and the date of expiry of the guarantee. The guarantor may cancel the guarantee before the date of expiry of the guarantee. The early termination of the guarantee by the guarantor may not have retroactive effect and the guarantor shall notify the Office of the early termination of the guarantee at the latest on the date of termination. The first order after the expiry date of the guarantee shall be submitted in accordance with paragraph 7.
(9) The Authority shall refuse in writing to sell tobacco labels to the manufacturer or importer of cigarettes which:
(a) fails to comply with the conditions laid down in paragraphs 4 and 5;
(b) not submit a copy or a certified copy of the guarantee referred to in paragraph 7, or the guarantee shall be revoked by the guarantor before its expiry;
(c) does not have a permit for the manufacture or import of cigarettes or which has been withdrawn;
(d) is in liquidation or is in bankruptcy or settlement proceedings under a special regulation, 24)
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Regulation Information
| Citation | Act No. 148 / 1995 Coll., amending and supplementing the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.07.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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