Act No. 157 / 2015 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No 311 / 2006 Coll., on Fuel and Fuel Pump Stations and amending certain related laws, as amended
Valid
Law
Effective from 01.07.2015
Contents
ČÁST PRVNÍ
Čl. I
„HLAVA VI
§ 131a
§ 131b
§ 131c
§ 131d
§ 131e
§ 131f
§ 131g
„ČÁST OSMÁ
HLAVA I
§ 134zh
§ 134zi
§ 134zj
§ 134zk
§ 134zl
§ 134zm
§ 134zn
§ 134zo
§ 134zp
§ 134zq
§ 134zr
§ 134zs
§ 134zt
§ 134zu
§ 134zv
§ 134zw
§ 134zx
§ 134zy
HLAVA II
§ 134zz
§ 134zza
§ 134zzb
§ 134zzc
„Díl 8
§ 135ib
„Díl 11
§ 135zzba
Čl. II
Čl. III
ČÁST DRUHÁ
Čl. IV
㤠6i
㤠6ia
§ 6ib
§ 6ic
§ 6id
§ 6ie
§ 6if
§ 6ig
㤠6ka
Čl. V
Čl. VI
ČÁST TŘETÍ
Čl. VII
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157
THE LAW
of 18 June 2015
amending Act No 353 / 2003 Coll., on excise duties, as amended, and Act No 311 / 2006 Coll., on fuel and petrol stations and amending certain related laws, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 59 / 2011 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2008 Coll., Act No. 87 / 2009 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 124 / 2008 Coll., Act No. 245 / 2008 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. in Article 1 (1) (a), the words "and raw tobacco" shall be inserted after the words "(hereinafter referred to as" selected products ").
2. in Paragraph 1 (1) (d), "a" is replaced by a comma;
3. In Article 1, at the end of paragraph 1, the dot is replaced by "a 'and the following point (f) is added:
"(f) the treatment of raw tobacco."
4. In Paragraph 1 (2) (d), "a 'is replaced by a comma.
5. In Article 1, at the end of paragraph 2, the dot is replaced by "a 'and the following point (f) is added:
"(f) taxes on raw tobacco."
6. In Article 1 (3) (b), the words "and raw tobacco 'shall be inserted after the word" products' and the words "with the exception of administrative delicacies' shall be added at the end of the text of point (b).
7. In Article 59 (8) (b), the words "verified45) and equipped with appropriate verified45) 'are replaced by" equipped with appropriate' and the words "meeting the requirements of the law governing metrology 'are added at the end of the text (b).
footnote 45 is deleted;
8. Paragraph 59 (11) reads:
"(11) The condition referred to in paragraph 8 (b) need not be met when exclusively handling mineral oils referred to in § 45 (1) (c) or (e) to (g) in tax warehouses which are equipped with appropriate measuring devices to measure the weight at the time of admission and delivery in accordance with the requirements of the law governing metrology. ';
9. In Paragraph 59, paragraphs 12 to 15 are added:
"(12) The condition referred to in paragraph 8 (b) need not be met in a mineral oil tax warehouse equipped with:
(a) measuring devices for measuring
1. the weight of mineral oils at intake and discharge according to the requirements of the law governing metrology; or
2. the volume and temperature of mineral oils at reception and delivery according to the requirements of the law governing metrology; and
(b) by a laboratory operated by the tax warehouse operator with the necessary measuring instruments for measuring the specific weight of samples in accordance with the requirements of the law governing metrology, which carries out sampling and measuring the specific weight of mineral oils as an activity within the scope of accreditation granted under the law governing the technical requirements for products.
(13) The condition referred to in paragraph 12 (b) shall not be deemed to be satisfied unless it is certified at least once per calendar quarter that the sampling and treatment system complies with the requirements laid down. This certificate may only be carried out by an authorised person who holds an accreditation in the field of inspection activities for the sampling and laboratory examination of fuels under the legislation governing accreditation requirements shall be fair and fair. The Directorate-General for Customs shall decide on the fulfilment of these conditions on the basis of a request to which the person accompanied by documents proving compliance with these conditions. The list of authorised persons shall be published by the Directorate-General for Customs in a manner which allows remote access. Where the beneficiary ceases to comply with one of those conditions, the Directorate-General for Customs shall decide that he is not an authorised person.
(14) The condition in paragraph 8 (c) need not be met
(a) in the case of storage of mineral oils in the aerodrome area; or
(b) in the case of a product line which is a separate tax warehouse.
(15) The conditions laid down in paragraph 8 (a) to (c) need not be met in a tax warehouse under Paragraph 19 (2) (a),
(a) the production capacity is at least 200 000 litres of mineral oils per calendar month; and
(b) the production facility for continuous production is connected to a product line which is:
1. equipped with suitable measuring equipment to measure the quantity of mineral oils, their specific weight and temperature at intake and discharge, which meets the requirements of the law governing metrology; and
2. part of the tax warehouse. '.
10. in Part Three, the following Title VI is inserted after Title V:
TAX FROM RAW TOBACCO
Fees for raw tobacco
(1) The tax on raw tobacco is a person,
(a) which has used raw tobacco for purposes other than:
1. manufacture of tobacco products;
2. the supply of raw tobacco for the manufacture of tobacco products; or
3. delivery to another Member State or third country; or
(b) for which raw tobacco has been found and for which it has not demonstrated:
1. the origin of raw tobacco,
2. the purpose of using raw tobacco; or
3. the identification of the person to whom the raw tobacco was or is intended to be delivered.
(2) The tax on raw tobacco is not a research organisation under the legislation governing support for research, experimental development and innovation or a public college which has used raw tobacco for research or scientific purposes.
(3) The tax payer of raw tobacco is obliged to submit an application for registration within 7 days of the date on which he became a payer.
Subject matter of raw tobacco tax
(1) The subject of the tax on raw tobacco is raw tobacco.
(2) For the purposes of this Act, raw tobacco means:
(a) a natural or artificial dried or not dried, fermented or unfermented, expanded or unexpanded leaf of a plant of the genus tobacco or any other part thereof; leaves may be whole, partly or wholly cultivated,
(b) residues from the leaves or other parts of the plant of the genus tobacco which:
1. arise from the processing of such leaves or other parts of the plant, the handling of such leaves or other parts of the plant or the manufacture of tobacco products; and
2. are not modified for sale to the final consumer,
(c) reconstituted tobacco produced by combining finely fragmented tobacco, tobacco residues or tobacco powder which is not prepared for sale to the final consumer.
Origin of the tax on raw tobacco
The tax obligation arises on
(a) the use of raw tobacco for purposes other than:
1. manufacture of tobacco products;
2. the supply of raw tobacco for the manufacture of tobacco products,
3. delivery to another Member State or third country; or
(b) a finding of raw tobacco for which:
1. the origin of raw tobacco has not been established,
2. the purpose of the use of raw tobacco has not been demonstrated, or
3. the identification of the person to whom or to whom the raw tobacco has been delivered has not been established.
Basic tax on raw tobacco
The tax on raw tobacco shall be based on the quantity of raw tobacco expressed in kilograms.
Rate and calculation of raw tobacco tax
(1) The rate of taxation on raw tobacco is fixed at the rate of excise duty on smoking tobacco.
(2) The raw tobacco tax shall be calculated as the product of the tax base and the tax rate on raw tobacco.
Tax period
The tax period shall be the calendar month.
Tax return and additional tax return on raw tobacco
(1) The tax payer of raw tobacco is obliged to submit a tax return.
(2) Additional tax returns lower than the last tax known shall not be admissible after 6 months from the beginning of the tax period. '
11. in Article 134m (1) (e) of the introductory part of the provision, the word "lubricating" is replaced by "mineral."
12. in § 134v (2) of the introductory part of the provision, the words "or the colour of the selected" are replaced by the words "some others."
13. in Article 134zb (3), "(d)" is replaced by "(c)";
14. in Article 134zf (1), the words "rounded to the nearest litre at 15 ° C" shall be added at the end of the text in point (c).
15. in Article 134zf (1) (d):
"(d) details of:
1. whether special mineral oil will be branded,
2. for what purpose the special mineral oil will be consumed or identified by the person who will be sold or otherwise transferred. ';
16. in Article 134zf (2), the words "the estimated volume" shall be replaced by the words "the estimated quantity rounded to the nearest litre at 15 ° C."
17. in Article 134zf (3), the words "and the indication whether this special mineral oil is branded" shall be added at the end of the text of point (a).
18. in Article 134zf (4) (a), the words "and at the same time not more than 72 hours" shall be inserted after the words "hours."
19. The following Part Eight is inserted after Part Seven:
CERTAIN PROVISIONS ON THE LETTING OF RAW TABLES
STORAGE OF RAW TOBACCO FOR OTHER PURPOSE THAN THE PRODUCTION OF TOBACCO PRODUCTS
Person storing raw tobacco
(1) The person storing raw tobacco for the purposes of this Act shall be the person who stores raw tobacco for a purpose other than the manufacture of tobacco products.
(2) The person storing raw tobacco is not:
(a) a research organisation under the legislation governing support for research, experimental development and innovation;
(b) a public university.
Registration procedure
(1) A person storing raw tobacco is required to register with the tax administrator before commencing his activity.
(2) The registration application shall be submitted electronically.
Conditions of authorisation
(1) The conditions of registration are:
(a) an authorisation to conduct a trade in order to carry out the activity of a person storing raw tobacco;
(b) reliability;
(c) impartiality;
(d) the fact that the person storing raw tobacco has not been declared a prohibition of activity preventing his or her activities;
(e) the fact that the person storing raw tobacco is not in liquidation or bankruptcy; and
(f) provision of bail.
(2) The conditions of reliability and integrity must be met by:
(a) a person storing raw tobacco;
(b) where the person storing raw tobacco is a legal person, also a natural person who is a statutory authority or a member of a statutory authority of a person storing raw tobacco or carries on the activities of a statutory authority or a member of a statutory authority of a person storing raw tobacco; and
(c) the responsible representative of the person storing raw tobacco.
(3) Only a person storing raw tobacco who is not a tax payer on tobacco products must be subject to the condition that the deposit is granted.
(4) Conditions of registration shall be fulfilled throughout the period of registration.
Bail
(1) The person storing raw tobacco is obliged to provide a deposit of CZK 20 000 000.
(2) Bail is granted
(a) the deposit of an amount in the tax administrator's special account, whereby the deposit must be in that account throughout the period of registration of the person storing the raw tobacco; or
(b) a bank guarantee accepted by the tax administrator to ensure arrears registered with the tax administrator or other public authorities on the 90th day following the date on which the registration of the person storing raw tobacco was cancelled or terminated.
(3) A bank guarantee must be granted for a fixed period which must not be less than 2 years.
Application for reduction of bail
(1) A person storing raw tobacco that fulfils the conditions for a reduction in bail is entitled to apply for a reduction in bail.
(2) In the application for a reduction in bail, the person storing raw tobacco shall also indicate:
(a) the ownership structure and which persons exercise a significant influence on the management of that person storing raw tobacco;
(b) necessary to assess compliance with the conditions for the reduction of bail.
(3) Where an application for a reduction of the bail has been rejected, the person storing raw tobacco may lodge an application for a reduction of the bail not earlier than 3 months after the date on which the negative decision became final.
Conditions for reducing bail
(1) The conditions for the reduction of bail are:
(a) registration of a person storing raw tobacco;
(b) economic stability; and
(c) the reliability of the person exercising a significant influence on the management of the person storing raw tobacco.
(2) The condition referred to in paragraph 1 (a) must be fulfilled continuously for at least 3 consecutive years immediately preceding the date on which the application for a reduction of bail was lodged.
(3) The conditions for the reduction of bail must be fulfilled throughout this reduction.
Bail reduction
(1) At the request of the person storing raw tobacco, the tax administrator will reduce the bail to CZK 10 000 000 if the person fulfils the conditions for the reduction of the bail. Otherwise, the tax administrator shall reject the application for a reduction of the bail.
(2) If there is a final reduction in bail, the amount by which the deposit has been reduced will be overpaid by the person storing raw tobacco. If the overpayment thus obtained is a refundable overpayment, the tax administrator shall return it to the person storing raw tobacco within 15 days from the date of the final reduction of the deposit.
(3) The supplement to the existing bank guarantee, which reduces the bank guarantee to ensure arrears, may be accepted by the tax administrator at the earliest from the date of the final deposit reduction.
Notification obligation of a person storing raw tobacco with reduced bail
(1) A person storing raw tobacco which has been reduced by bail is required to notify the tax administrator of the change in the ownership data and the change in the data on which persons exercise a significant influence on the management of that person storing raw tobacco within 5 working days of that change.
(2) A person storing raw tobacco which has been reduced by bail is required to notify the tax return to the tax administrator within the time limit for the submission of the tax return of the data needed to assess economic stability. This does not apply if it has not been 1 month since the notification of this information when the application for a reduction in bail is made.
(3) The person storing raw tobacco in connection with the reduction of bail need not indicate the data available to the tax administrator or the change of which can be detected by the tax administrator in an automated manner from the registers and registers to which he has automated access.
(4) The tax administrator shall publish the data circuit in a way that allows remote access
(a) necessary for the assessment of compliance with the conditions for the reduction of bail which the person storing raw tobacco is obliged to communicate to the tax authorities;
(b) in accordance with paragraph 3.
Cancellation of deposit reduction on application
(1) The tax administrator will abolish the reduction of bail on the basis of the person storing raw tobacco, which has been reduced by the deposit.
(2) The decision to cancel the deposit reduction of the tax administrator will be issued only after the person storing raw tobacco has granted a deposit of CZK 20 000 000.
Repeal of the ex officio reduction
(1) Where the tax administrator finds that the conditions for the reduction of bail are not met, it shall invite the person storing raw tobacco, who has been reduced by bail, to comply with them in the tax administrator's time limit provided that the nature of those conditions permits such compliance and there is no risk of delay.
(2) The tax administrator shall cancel the deposit reduction if:
(a) a person storing raw tobacco at the request of the tax administrator does not ensure that the conditions for the reduction of bail are met within the prescribed period; or
(b) the conditions for the reduction of bail, which the tax administrator does not call upon the person storing raw tobacco to comply with, are not fulfilled.
(3) The person storing raw tobacco shall, within 20 days of the date of notification of the decision to cancel the ex officio deposit reduction, provide a deposit of CZK 20 000 000.
(4) Where an ex officio reduction has been lifted, the person storing raw tobacco may apply for a reduction of the deposit not earlier than 1 year after the date on which the decision to cancel the reduction of the deposit became final.
Use of bail
(1) If the registration of a person storing raw tobacco is cancelled or terminated, the sum of the amount in question becomes an overpayment of the person storing raw tobacco. If the overpayment thus obtained is a refundable overpayment, the tax administrator shall return it to the person storing raw tobacco within 90 days of the date of final cancellation or termination of the registration of the person storing raw tobacco.
(2) The period referred to in paragraph 1 shall not run as long as the tax administrator or another public authority is in proceedings,
(a) the result of which may be a decision establishing a tax, fee or other similar cash performance; and
(b) which has been initiated within 90 days of the date of final revocation or termination of registration of the person storing raw tobacco.
(3) If the registration of a person storing raw tobacco is cancelled or terminated, the tax administrator shall invite the exhibitor of the bank guarantee to pay the arrears registered on the 90th day following the date of the revocation or termination of the registration of the person storing raw tobacco at:
(a) the tax administrator; or
(b) another public authority which has requested the payment of the tax administrator.
(4) The tax administrator shall invite the exhibition of a bank guarantee not earlier than 90 days but no later than 5 months after the date of cancellation or termination of the registration of the person storing raw tobacco.
(5) The exhibition of the bank guarantee shall pay the amount within 15 days of the date of receipt of the call.
Marketing Authorisation
(1) If the person storing raw tobacco fulfils the conditions of registration, the tax administrator shall register it. In the marketing authorisation, the tax administrator shall assign it a registration number for the storage of raw tobacco.
(2) The person storing raw tobacco shall be registered on the fifth day following the validity of the marketing authorisation until the date of application of the decision to cancel the marketing authorisation or until the expiry of the marketing authorisation.
Contents
ČÁST PRVNÍ
Čl. I
„HLAVA VI
§ 131a
§ 131b
§ 131c
§ 131d
§ 131e
§ 131f
§ 131g
„ČÁST OSMÁ
HLAVA I
§ 134zh
§ 134zi
§ 134zj
§ 134zk
§ 134zl
§ 134zm
§ 134zn
§ 134zo
§ 134zp
§ 134zq
§ 134zr
§ 134zs
§ 134zt
§ 134zu
§ 134zv
§ 134zw
§ 134zx
§ 134zy
HLAVA II
§ 134zz
§ 134zza
§ 134zzb
§ 134zzc
„Díl 8
§ 135ib
„Díl 11
§ 135zzba
Čl. II
Čl. III
ČÁST DRUHÁ
Čl. IV
㤠6i
㤠6ia
§ 6ib
§ 6ic
§ 6id
§ 6ie
§ 6if
§ 6ig
㤠6ka
Čl. V
Čl. VI
ČÁST TŘETÍ
Čl. VII
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Regulation Information
| Citation | Act No. 157 / 2015 Coll., amending Act No. 353 / 2003 Coll., on Consumption Taxes, as amended, and Act No. 311 / 2006 Coll., on Fuel and Fuel Pump Stations and on the Amendment of Certain Related Acts, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.06.2015 |
|---|---|
| Effective from | 01.07.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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