Decree of the Ministry of Finance No. 193 / 1993 Coll.
Decree of the Ministry of Finance amending and supplementing Federal Ministry of Finance Decree No. 17 / 1972 Coll., on control of production and circulation of alcohol
Valid
Effective from 15.07.1993
193
DECLARATION
Ministry of Finance
of 25 June 1993
amending and supplementing Federal Ministry of Finance Decree No. 17 / 1972 Coll., on the control of the production and circulation of alcohol
Ministry of Finance pursuant to § 76 (i) of the Czech National Council Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, provides:
The Decree of the Federal Ministry of Finance No 17 / 1972 Coll., on the control of the production and circulation of alcohol, is amended as follows:
1. Paragraph 1 (1) and (2), including footnote 1, read:
"(1) The purpose of this decree is to adjust the conditions for checking the production and circulation of alcohol so as to ensure the conditions for proper taxation of alcohol excise duties. 1)
(2) According to this decree, production (including regeneration) and the circulation of alcohol shall be checked for all legal and natural persons who are required to keep records of the production and circulation of alcohol under Section 8.
1) Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes. "
2. In Article 2 (4), the following footnote "2) 'is inserted after the words" fruit distilleries' and after the words "cultivation ':
"(2) Paragraph 2 (6) of Decree No. 16 / 1972 of the Federal Ministry of Agriculture and Nutrition Coll., on alcohol management."
3. Article 2 (9), first sentence, reads: "Other distilleries (3) than fruit distilleries or distilleries carrying out the production of fruit must organise production facilities to comply with the conditions laid down in this Decree."
4. In Article 2 (11), the words "to the authority of the distillery plant 'are replaced by the words" to the distillery plant'.
5. In Paragraph 4 (1), the asterisk "3 'is replaced by" 3' in the footnote reference and footnote reference.
6. In Article 4 (2), the word "officially 'is deleted and the words" authorities of state-level service' are replaced by the words "authorities of state administration in the field of metrology '; the footnote reference marked with two asterisks shall be marked" 4'.
7. The footnote marked with two asterisks shall be marked "4 'and read as follows:
"4) § 4 of Act No. 505 / 1990 Coll., on Metrology. '.
8. In Article 5 (4), the words "any tied stock 'are replaced by the words" the quantity of alcohol contained in the distillate purchased from growers'.
9. In Paragraph 5 (7), the words "any regulation on turnover tax 'are replaced by the words" any determination of excise duty'.
10. in Article 6 (1), "measured" is replaced by "calibrated"; the footnote reference marked with an asterisk shall be marked "5 '.
11. The footnote marked with an asterisk shall be marked "5 'and read:
"5) § 11 (6) of Act No. 505 / 1990 Coll. '.
12. in Article 6 (3), the footnote reference marked with two asterisks shall be marked "6."
13. The footnote marked with two asterisks shall be numbered "6 'and read:
"6) § 8 of Decree No. 16 / 1972 Coll. '.
14. Paragraph 7 (1) shall be deleted. Paragraphs 2 to 5 shall be renumbered 1 to 4.
15. In Article 7, in the newly designated paragraph 1, the words "turnover taxes' are replaced by the words" excise duties', while the words "from the relevant department research institute 'are deleted.
16. In Section 7, in the newly marked paragraph 2, three stars are replaced by "7 'in the reference to the footnote and the footnote.
17. in Paragraph 8 (2), the words "all socialist organisations" are replaced by the words "other legal and natural persons" and the words "turnover tax";
18. Paragraph 8 (4) reads as follows:
"(4) The closure of the records shall be submitted by distilleries and distilleries, vinegar mills and other legal and natural persons referred to in paragraph 2 to the Financial Office no later than one month after the end of each calendar year; if the production ends during the calendar year, no more than one month after the production ends. ';
19. Paragraph 9 (3) reads as follows:
"(3) Legal and natural persons buying pure alcohol and alcohol specially denatured (7) at non-excise prices are required to report this to the competent financial authority within 15 days of the first purchase of that alcohol."
20. in Paragraph 10 (1), the words "the relevant provisions of Decree No 16 / 1972 Coll., on alcohol management" shall be replaced by the words "the provisions of the Special Regulation (8)."
21. Footnote 8:
"8) Decree No. 16 / 1972 Coll., as amended by Decree No. 66 / 1991 Coll. '.
If the term "district financial management" or "financial management" is used in Order No. 17 / 1972 Coll., on the control of production and circulation of alcohol, this shall continue to mean "financial office." Where the term "Regional Financial Administration 'is used, this shall continue to mean" Financial Directorate'. Where the term "socialist organisation 'is used, this shall continue to mean" legal and natural persons'.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 193 / 1993 Coll., amending and supplementing Decree of the Federal Ministry of Finance No. 17 / 1972 Coll., on the control of the production and circulation of alcohol |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.07.1993 |
|---|---|
| Effective from | 15.07.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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