Act No. 201 / 2014 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended
Valid
Law
Effective from 01.12.2014
201
THE LAW
of 10 September 2014
amending Act No 353 / 2003 Coll., on excise duties, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 353 / 2003 Coll., as amended by Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 87 / 2009 Coll., Act No. 379 / 2009 Coll., Act No. 545 / 2005 Coll., Act No. 310 / 2006 Coll., Act No. 124 / 2008 Coll., Act No. 265 / 2008 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. in Articles 4 (1) (c), 14 (9), 15 (15) and 15 (10), "and 56a" shall be replaced by "to 57."
2. After Paragraph 56a, the following Section 57 is inserted:
Repayment of taxes on mineral oils to persons using those oils for agricultural primary production
(1) The right to refund is conferred on a person operating under the Act governing agriculture which operates agricultural primary production. The condition for entitlement to refund is that the person has purchased the mineral oils referred to in § 45 (1) (b) and § 45 (2) (c) and (j) at a price containing or produced the tax and has clearly used those mineral oils purchased or produced for agricultural primary production. The right to refund arises from the date on which these mineral oils are consumed for a specified purpose.
(2) The right to refund referred to in paragraph 1 shall not apply to those to whom the tax on those mineral oils has been refunded pursuant to Paragraph 15 or 15a. Nor does the right to refund arise from a person who is in liquidation or bankruptcy at the date of filing of the tax return.
(3) Agricultural primary production means, for the purposes of excise duty, plant production, including hop, fruit-growing, wine-growing, vegetable growing, mushrooms, ornamental flowers, trees, medicinal and aromatic plants on land owned or smuggled, possibly on land managed for other legal reasons.
(4) The person who has been entitled to the refund referred to in paragraph 1 shall have for that purpose the status of a tax entity without registration.
(5) The tax shall be refunded at the rate of 40% of the tax included in the price of the purchased mineral oils referred to in Article 45 (1) (b) or Article 45 (2) (j) and at the rate of 57% of the tax included in the price of the purchased mineral oils referred to in Article 45 (2) (c) applicable on the date of their entry into free circulation.
(6) The right to refund is demonstrated
(a) proof of the sale of the mineral oils referred to in paragraph 1; and
(b) records of the actual consumption of mineral oils referred to in paragraph 1.
(7) Where the person referred to in paragraph 1 has produced the mineral oils consumed referred to in paragraph 1 itself, the right to refund shall be shown by internal document instead of proof of sale of the mineral oils referred to in paragraph 1.
(8) The proof of sale of mineral oils referred to in paragraph 1, which the seller is obliged to issue immediately on sale, shall bear the following particulars:
(a) the name, registered office and tax identification number of the seller;
(b) the trading firm or the name, registered office or place of residence and the tax identification number, if any, or the date of birth of the purchaser;
(c) the quantities of mineral oils referred to in paragraph 1 in the units referred to in Article 47 (1), their sales description and the nomenclature code;
(d) the rate of excise duty applicable on the date of entry into free circulation of the mineral oils referred to in paragraph 1;
(e) total excise duty,
(f) the date of issue of the sales document;
(g) the number of the sales document.
(9) The internal document referred to in paragraph 7 shall bear the following particulars:
(a) the name, registered office or place of residence and the fiscal identification number or date of birth of the manufacturer;
(b) the quantities of mineral oils referred to in paragraph 1 in the units referred to in Article 47 (1), the sales description and the code of the nomenclature;
(c) the rate of excise duty applicable on the date on which the mineral oils referred to in paragraph 1 are put into free circulation;
(d) total excise duty,
(e) the date of issue of the internal document;
(f) the internal document number.
(10) For the purposes of this Regulation, the following definitions apply: (b) it must be given at a sufficiently precise date to enable the identification of the mineral oil referred to in paragraph 1 to be established in such a way that it can be clearly established which rate of tax is fixed for this product.
(11) The right to refund may be claimed in the return for the first time by the 25th day of the month following the month in which the right to refund arose, but no later than 2 months after the date on which the right could be exercised for the first time. If the right to refund has not been exercised within that period, the right to refund shall cease and that period shall not be extended nor may recovery be authorised in the previous situation. If a refundable overcharge is established by the assessment of the right to refund, it shall be refunded without application within 30 calendar days of the date following its establishment.
(12) Additional tax returns may be lodged no later than 2 months from the date on which the refund entitlement may last be claimed. If the additional tax return has not been submitted within that period, the right to refund shall cease and this period may not be extended or recovery may not be authorised in the previous situation.
(13) The implementing act shall lay down the method for calculating the entitlement to refund of the mineral oil tax referred to in paragraph 1 consumed in agricultural primary production, the manner and conditions of the keeping of documents and the registration provided for in paragraphs 6 to 9. ';
3. Paragraph 104 (1) reads as follows:
"(1) The tax rates shall be as follows:
| Text | Sazba daně | ||
|---|---|---|---|
| Procentní část | Pevná část | Minimální | |
| cigarety | 27% | 1,29 Kč/kus | celkem nejméně však 2,37 Kč/kus |
| doutníky, cigarillos | 1,42 Kč/kus | ||
| tabák ke kouření | 1 896,00 Kč/kg | ||
"
4. In Paragraph 118 (11), the word "or 'shall be added at the end of the text of point (a).
5. In Paragraph 118 (11), point (b) is deleted.
Point (c) shall be renumbered (b).
6. In Paragraph 118, paragraphs 12 to 14 are deleted.
Paragraph 15 shall become paragraph 12.
7. After Paragraph 118, the following Sections 118a to 118c are inserted:
Order and take of tobacco labels corresponding to the old tax rate
(1) In the event of a change in the rate, a tobacco sticker corresponding to the tax rate immediately preceding the new tax rate may be ordered with the dates of collection not later than 6 weeks before the date of entry into force of the new tax rate.
(2) The tobacco sticker referred to in paragraph 1 may be removed not earlier than 2 weeks after delivery of the order to the tax administrator.
(3) A tobacco product with a tobacco sticker corresponding to the tax rate immediately preceding the new tax rate may be put into free circulation in the tax territory of the Czech Republic at the latest before the date of entry into force of the new tax rate.
Order and take of tobacco labels corresponding to the new tax rate
(1) In the event of a change in the rate, the tobacco sticker corresponding to the new tax rate shall be ordered at least 6 weeks before the first collection.
(2) The tobacco sticker referred to in paragraph 1 may be withdrawn not earlier than 6 weeks before the date of entry into force of the new tax rate.
(3) A tobacco product with a tobacco sticker corresponding to a new tax rate can be put into free circulation on the tax territory of the Czech Republic from the date of entry into force of the new tax rate.
Sales of unit packs of cigarettes with tobacco sticker corresponding to the old tax rate
(1) A unit pack of cigarettes intended for direct consumption with a tobacco sticker corresponding to a tax other than the new rate purchased for resale cannot be sold as from the date of entry into force of the new tax rate.
(2) A unit pack of cigarettes intended for direct consumption with a tobacco sticker corresponding to the tax rate immediately preceding the new tax rate purchased for resale cannot be sold after the end of the last day of the second calendar month following the month in which the new tax rate took effect.
(3) A unit pack of cigarettes which cannot be sold under paragraph 1 or 2 shall be considered as an unlabelled tobacco product. "
8. Paragraph 122 (9) is deleted.
9. After Paragraph 122, the following Section 122a is inserted:
Entitlement to return the value of tobacco labels in the event of a change in the rate of tax on cigarettes
(1) The right to refund the value of a tobacco sticker in the case of a tobacco sticker corresponding to the tax rate immediately preceding the new tax rate applied to a unit pack of cigarettes intended for direct consumption produced, imported or transported from another Member State shall arise on the date of its destruction under official supervision in the tax territory of the Czech Republic, provided that:
(a) the value of the tobacco sticker has already been paid;
(b) until the last day of the second calendar month following the month in which the new rate of tax became effective, the purchaser
1. make an inventory of those tobacco labels;
2. submit an application for official supervision of the destruction of such tobacco stickers electronically, in the format and structure published by the tax administrator in a manner enabling remote access; and
3. place unit packs of cigarettes intended for direct consumption with such tobacco stickers at a place which is secured against abuse and where those unit packs are stored separately from other tobacco products and visibly marked,
(c) the unit pack of cigarettes intended for direct consumption with this tobacco sticker until the date of destruction is stored in accordance with point (b) (3); and
(d) destruction took place until the last day of the fourth calendar month following the month in which the new rate of tax became effective.
(2) A unit pack of cigarettes intended for direct consumption with a tobacco sticker corresponding to the tax rate immediately preceding the new tax rate for which the conditions referred to in paragraph 1 are met shall not be considered as an unlabelled tobacco product until the last day of the fourth calendar month following the month in which the new tax rate took effect. '
10. In Article 139, the following paragraph 3 is added:
"(3) The Ministry of Agriculture shall issue a decree implementing Section 57."
Transitional provisions
1. The right to refund pursuant to Article 57 of Act No 353 / 2003 Coll., as effective from the date of entry into force of the Act, arises from the consumption of mineral oils referred to in § 45 (1) (b), § 45 (2) (c) and (j) of Act No 353 / 2003 Coll., as effective from the date of entry into force of the Act, consumed as from 1 July 2014.
2. For unit packages of cigarettes intended for direct consumption with tobacco labels corresponding to the tax rates preceding the tax rate pursuant to Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, the provisions of Section 118c of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall not apply.
Efficacy
This Law shall take effect on the first day of the third calendar month following the date of its publication, with the exception of Article I (1), (2) and (10) and Article II (1), which shall take effect on the first day of the calendar month following its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 201 / 2014 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.09.2014 |
|---|---|
| Effective from | 01.12.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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