Act No. 207 / 2002 Coll.
Act amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Valid
Law
Effective from 01.01.2003
207
THE LAW
of 24 April 2002
amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Road Tax Act
Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 303 / 2000 Coll., Act No. 241 / 2000 Coll., Act No. 492 / 2000 Coll. and Act No. 493 / 2001 Coll., is amended as follows:
(1) Paragraph 1, including the title and footnote 1, shall be deleted.
2. in Paragraph 2 (1), including footnote 1):
"(1) The subject of the tax on road vehicles (hereinafter referred to as" the tax ') is road motor vehicles (1) and their trailers (hereinafter referred to as "vehicles') registered in the Czech Republic or abroad, operating in the territory of the Czech Republic, if used or intended for business (1a) or other self-employed activities (hereinafter referred to as" business') or are used in direct connection with the business or activities from which income is subject to income taxes under specific legislation1b) or similar taxes abroad. Whether used or intended for business, a vehicle with a total weight of at least 12 tonnes, registered in the Czech Republic and intended exclusively for the transport of costs, is subject to tax.
1) Act No. 56 / 2001 Coll., on the conditions of operation of vehicles on the road and amending Act No. 168 / 1999 Coll., on insurance of liability for damage caused by the operation of a vehicle and amending certain related laws (Act on Insurance of Liability from the operation of a vehicle), as amended by Act No. 307 / 1999 Coll. '.
3. in Article 2 (2), including footnotes 1c and 2:
"(2) The subject of tax is not:
(a) special rolling stock and other vehicles under special legislation, (1c) as well as agricultural and forestry tractors and their trailers and other special vehicles under special legislation, (1c)
(b) vehicles assigned a special registration mark (2)
1c) § 3 of Act No. 56 / 2001 Coll.
2) Article 15 of Decree No. 243 / 2001 Coll., on Vehicle Registration, as amended by Decree No. 496 / 2001 Coll. '.
footnote 3 is deleted;
4. in Article 3 (1) (a):
"(a) vehicles normally with less than four wheels entered on the vehicle technical licence as category L1) and their trailers,";
5. In Article 3 (1) (c), "registered 'is replaced by" registered'.
6. in Paragraph 3 (1), points (d) and (g) are deleted;
Points (e), (f), (h) and (ch) shall become points (d), (e), (f) and (g).
7. in Article 3 (1) (d):
"(d) vehicles providing scheduled passenger domestic transport, provided that they travel more than 80% of the total number of kilometres carried by them during the tax period for this purpose, ';
8. in Article 3 (1) (e), the words "vehicles operated by the armed forces, civil defence vehicles, vehicles which are a mobilising reserve or emergency supply, with the exception of vehicles referred to in Article 4 (2) (b), vehicles of the Police of the Czech Republic," shall be inserted at the beginning.
9. Paragraph 3 (2) is deleted and paragraph 1 is deleted.
10. in Paragraph 4 (1) (b), the word "registered" shall be replaced by "registered" and the words "register of transport inspectors" shall be replaced by "register of vehicles."
11. in Article 4 (2) (b), including footnote 4b,
"(b) a person who uses a vehicle registered and designated as a mobilisation reserve or contingency stock4b for the purposes referred to in Article 2 (1);
4b) § 1 of Act No. 241 / 2000 Coll., on economic measures for crisis situations and on the amendment of certain related laws. '
12. in Article 6 (5), the words "referred to in Article 2 (1)" shall be inserted after the words "25% for vehicles."
13. in Paragraph 7 (1), "registered" is replaced by "registered."
14. in Article 8 (1), the words "which are assigned a registration mark in the Czech Republic and, in the case of vehicles registered" shall be replaced by the words "which are registered in the Czech Republic and in the case of vehicles registered in the Czech Republic"; the words "which are 'shall be replaced by" if they are';
15. in Article 8 (3), the word "registered" is replaced by "registered."
16. in Article 10 (5), "(a) to (c) and (e) to (ch)" is replaced by "(a) to (g)";
17. in Paragraph 10 (6), "registered" is replaced by "registered."
18. In Paragraph 13 (2), the word "registered 'is replaced by" registered'.
19. In the first sentence of Article 15 (1), the words "or the taxpayer in bankruptcy proceedings' shall be inserted after the words" the consultant '.
20. In Article 16, the following paragraph 4 is added:
"(4) The new taxpayer has a registration obligation against the tax administrator (4c) (7) within the deadline for payment of the nearest tax advance pursuant to Paragraph 10 (1)."
21. in Article 17a, paragraph 3 is deleted;
Entitlement to declare the full text of the law
The Prime Minister is hereby authorised to declare in the Collection of Laws the full text of Act No. 16 / 1993 Coll., on Road Tax, as is apparent from the changes made by later laws.
Efficacy
This Act shall take effect on 1 January 2003.
Klaus v. r.
Havel v. r.
v Rychetský v. r.
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Regulation Information
| Citation | Act No. 207 / 2002 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.05.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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