What is Decree No. 165 / 2022 Coll.?

Decree No 165 / 2022 Coll., amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management, as amended by Decree No 57 / 2021 Coll. — Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management, as amended by Decree No. 57 / 2021 Coll..

When it became Decree No. 165 / 2022 Coll. effectiveness?

Decree No. 165 / 2022 Coll. became effective 25.06.2022.

Is Decree No. 165 / 2022 Coll. still valid?

Yes, Decree No. 165 / 2022 Coll. is still valid and effective.

How many times was it Decree No. 165 / 2022 Coll. amended?

Decree No. 165 / 2022 Coll. has 3 time versions of the text.

Decree No. 165 / 2022 Coll.

Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management, as amended by Decree No. 57 / 2021 Coll.

Valid Order Effective from 25.06.2022

Text versions: 25.06.2022 24.06.2022

Čl. I „§ 1 Čl. II Čl. III

165

DECLARATION

of 15 June 2022

amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended by Decree No 57 / 2021 Coll.

The Ministry of Agriculture and the Ministry of Finance provides pursuant to § 57 paragraph 23 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll.:

Čl. I

Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended by Decree No 57 / 2021 Coll., is amended as follows:

„§ 1

Method of calculating entitlement to refund of excise duty on mineral oils

The amount of total entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management shall be calculated as the sum of the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 1 to this Regulation and the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 4 to this Regulation. ';

2. The following Annex 4 is added, including the title:

"Annex No 4 to Decree No 79 / 2019 Coll.

Formula for calculating the amount of entitlement to refund of excise duty on mineral oils put into free circulation from 1 June 2022 to 30 September 2022 and subsequently consumed in agricultural primary production or in forest management

The amount of entitlement to refund of excise duty on mineral oils put into free circulation from 1 June 2022 to 30 September 2022 and subsequently consumed in agricultural primary production or in forest management shall be calculated using the following formula:

N = SS1 x VS1 + SS2 x VS2,

where

N.......... amount of entitlement to refund of excise duty on mineral oils,

SS1....... proven consumption of mineral oils for the tax period in agricultural primary production activities or in forest management at a tax rate of CZK 3 380 / 1000 l, proven consumption of mineral oils for the tax period is expressed in litres and rounded to 2 decimal places down,

VS1...... tax rate of CZK 3 380 / 1000 l, which corresponds

(a) the value of CZK 8,450 / 1000 l multiplied by 0,4000 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act;

(b) the value of CZK 8,450 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 592 / 1000 l multiplied by the coefficient 0,4301 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act,

SS2....... proven mineral oil consumption for the tax period in agricultural primary production activities at a tax rate of 7 300 CZK / 1000 l, proven mineral oil consumption for the tax period is expressed in litres and rounded to 2 decimal places down,

VS2...... tax rate of 7 300 CZK / 1000 l, corresponding

(a) the value of CZK 8,450 / 1000 l multiplied by 0,8639 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act;

(b) the value of CZK 8,450 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 592 / 1000 l multiplied by the coefficient 0,9290 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act. "

Čl. II

Transitional provision

The claim for reimbursement of excise duty on mineral oils consumed in agricultural primary production or in the course of the forest management process, which arose from 1 June 2022 until the date of entry into force of this decree, shall be subject to Decree No 79 / 2019 Coll., as effective from the date of entry into force of this decree.

Čl. III

Efficacy

This Decree shall take effect on the day following that of its publication.

Minister for Agriculture:

Ing. Nekula v. r.

Minister of Finance:

Ing. Stanjura v. r.

Čl. I „§ 1 Čl. II Čl. III

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Regulation Information

Citation	Decree No 165 / 2022 Coll., amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management, as amended by Decree No 57 / 2021 Coll.
Regulation Type	Order
Author	-
Collection	Code of Laws

Date of Promulgation	24.06.2022
Effective from	25.06.2022
Effective until	-
Status	Valid

Legal Areas: Taxes Finance

Public Contracts 1

objednávka: Změna termínu plnění

Hlavní město Praha DS Bohnice s.r.o.

25.11.2022

Notifications

Source: Hlídač státu (CC BY 3.0 CZ)

The regulation text is for informational purposes only.