Act No. 180 / 2007 Coll.
Act amending Act No. 86 / 2002 Coll., on Air Protection and amending certain other laws (Air Protection Act), as amended
Valid
Law
Effective from 01.09.2007
Text versions:
01.09.2007
12.07.2007
180
THE LAW
of 7 June 2007
amending Act No. 86 / 2002 Coll., on Air Protection and amending certain other laws (Air Protection Act), as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Air Protection Act
Act No. 86 / 2002 Coll., on Air Protection and amending certain other laws (Air Protection Act), as amended by Act No. 521 / 2002 Coll., Act No. 92 / 2004 Coll., Act No. 186 / 2004 Coll., Act No. 695 / 2004 Coll., Act No. 180 / 2005 Coll., Act No. 385 / 2005 Coll., Act No. 444 / 2005 Coll., Act No. 186 / 2006 Coll., Act No. 212 / 2006 Coll., Act No. 222 / 2006 Coll., and Act No. 230 / 2006 Coll., is amended as follows:
1. in Paragraph 2 (1) (v):
"(v) blended diesel fuel containing more than 31% by volume of biodiesel (blended diesel) falling within CN code 3824 90 98, a mixture of at least 70% by volume of bioethanol with motor petrol (bioethanol E85) and ethyl alcohol produced from biomass containing not more than 5% by weight of complex processing additives intended for the propulsion of combustion diesel engines (bioethanol E95).";
2. in Article 2 (1), points (w) and (x), including footnotes 3c and 3d, shall be deleted;
3. In Article 3, paragraphs 10 to 12, including footnotes 7a and 7b, are deleted.
Paragraphs 13 and 14 shall become paragraphs 10 and 11.
4. In Paragraph 3 (11), "13 'is replaced by" 10'.
5. The following Section 3a is inserted after Section 3, including footnotes 7a, 7b and 7c:
(1) A person who places motor petrol or diesel for free tax circulation in the tax territory of the Czech Republic for transport purposes is required to ensure that a minimum quantity of biofuels is contained in the fuel material7a) which puts into free tax circulation in the tax territory of the Czech Republic for transport purposes for a calendar year.
(a) from 1 January 2008, at 2% vol., of the total quantity of motor gasoline incorporated into motor petrol;
(b) from 1 September 2007, at 2% vol., of the total quantity of diesel fuel incorporated into diesel,
(c) from 1 January 2009 at 3,5% vol. of the total quantity of motor gasoline incorporated into motor petrol;
(d) from 1 January 2009 at 4,5% vol. of the total quantity of diesel incorporated into diesel.
(2) The obligation referred to in paragraph 1 (a) to (d) may also be fulfilled by the person referred to in paragraph 1 by introducing biofuels or mixed fuels for free circulation in the tax territory of the Czech Republic for transport purposes to the extent specified in paragraph 1.
(3) The person referred to in paragraph 1 shall keep separate records of the quantities of petrol, diesel fuel and individual types of biofuels and blending fuels received and produced and of the individual fuels removed, indicating the type and proportion of biofuels which it places into free circulation in the tax territory of the Czech Republic for transport purposes. Such records shall be entered by the person referred to in paragraph 1 on 31 December of the calendar year concerned.
(4) The provisions of paragraphs 1 and 2 do not apply to the entry into free circulation in the tax territory of the Czech Republic.
(5) The person referred to in paragraph 1 who imports fuel and puts it into free circulation for transport purposes in the tax territory of the Czech Republic shall inform the customs office in advance of the place, date and time of receipt of the fuel which, according to the accompanying documents, contain a biocomponent so that the tax administrator can take a sample of the fuel and verify the data in the documents submitted by him.
(6) The person referred to in paragraph 1 shall, on 31 January each year, submit to the competent customs office at the local level a declaration of compliance with the obligation to release the minimum quantity of biofuels for free circulation for transport purposes for the preceding calendar year (hereinafter referred to as the "notification '), containing the identification and registration data referred to in paragraph 3. The report shall be made on a form issued by the Directorate-General for Customs.
(7) The person referred to in paragraph 1 who does not put into free tax circulation in the tax territory of the Czech Republic a minimum quantity of biofuels for transport purposes shall be required to pay a fee on the volume of biofuels which he was required to put into free tax circulation in the tax territory of the Czech Republic for transport purposes for the past calendar year.
(8) Where the customs office finds that the declaration does not contain the correct information or that it has not been lodged at all and the conditions for the payment of the fee are met, it shall establish it by a payment period or, where appropriate, by an additional payment period. The amount of the fee shall be determined as the product of the quantity of unspecified biofuels referred to in paragraph 1 in litres and the amount of CZK 75. The fee is due within the reporting period.
(9) The person referred to in paragraph 1 shall indicate in the tax document, in accordance with the special legislature7c, the type and content of the biofuels in fuel with an accuracy of one decimal place of the percentage by volume or weight.
(10) The fee is the income of the state budget.
7a) Act No. 311 / 2006 Coll., on fuel and petrol stations and amending certain related laws (Fuel Act), as amended.
7b) Act No. 189 / 1999 Coll., on Emergency Oil Stocks, on dealing with oil emergency and amending certain related laws (Act on Emergency Oil Stocks), as amended by Act No. 560 / 2004 Coll. Act No. 97 / 1993 Coll., on the Scope of the Administration of State Material Provisions, as amended.
7c) Paragraph 5 (2) of Act No 353 / 2003 Coll., on excise duties, as amended. '
6. In Section 37 (3) of the Introductory Part of the provision, the words "in cooperation with the Directorate-General for Customs, the Ministry of Industry and Trade, the Ministry of Industry and Trade and the Office shall submit annually to the European Commission and the Government by 1 July of the calendar year concerned, the information processed in cooperation with the Ministry of Industry and Trade and the Directorate-General of Customs' shall be replaced by the words" submit to the European Commission and the Government by 1 July of the relevant calendar year '.
7. Paragraph 37 (4) is deleted.
8. In Article 40 (10), the words "or the obligation imposed in Article 3 (11) 'are deleted.
9. Paragraph 40 (13) reads:
"(13) Up to CZK 100,000 will be imposed by the customs office to the person referred to in § 3a (1) who does not fulfil the obligation under § 3a (9)."
10. Paragraph 40 (14) and (15) are deleted.
Paragraphs 16 to 20 shall be renumbered paragraphs 14 to 18.
11. Article 45a, including footnote 21b, shall be deleted.
12. In Article 51, at the end of point (f), the dot is replaced by a comma and the following point (g) is added:
"(g) administer the fees provided for in Article 3a under the Tax Administration Act, using information obtained in the management of other tax obligations; information obtained in the management of this fee may be provided by the Czech Trade Inspection Office if this information is necessary for the purpose of monitoring the quality of fuels in the internal market. '
13. in § 53 (1), the words "and § 17 (1) (a)" shall be replaced by the words "§ 3a, § 17 (1) (a) and § 51 (g)";
14. in § 55 (1), the words "§ 3 (10)," and the words "§ 37 (4) and § 45a" shall be deleted;
15. in Article 55 (3), "§ 3 (14)" is replaced by "§ 3 (11)";
16. Paragraph 55 (4) is deleted.
Transitional provision
For the calendar year, the period from the entry into force of this Act until 31 December 2007 shall be deemed to have taken effect for the purpose of fulfilling the obligations laid down in Articles 3a (1) (b), 3a (3) and (6).
EFFECTIVE
This Act shall take effect on 1 September 2007.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 180 / 2007 Coll., amending Act No. 86 / 2002 Coll., on Air Protection and amending certain other laws (Air Protection Act), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.07.2007 |
|---|---|
| Effective from | 01.09.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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