Act No. 217 / 2005 Coll.
Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 265 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic in the Price Field, as amended, and certain other laws
Valid
Law
Effective from 01.07.2005
Contents
ČÁST PRVNÍ
Čl. I
㤠21
㤠21a
㤠23a
㤠33
㤠33a
㤠39a
㤠53a
㤠56a
㤠58a
㤠59a
㤠60
㤠60a
㤠76
㤠90a
㤠100a
§ 100b
㤠100c
㤠101a
㤠105
㤠106
㤠109
㤠109a
㤠111a
㤠132
㤠133
„ČÁST ČTVRTÁ
§ 135
§ 135a
§ 135b
§ 135c
§ 135d
§ 135e
Čl. II
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
㤠58
ČÁST PÁTÁ
Čl. VI
Čl. VII
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
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217
THE LAW
of 3 May 2005
amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, Act No 265 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic in the Price Field, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment to Act No 353 / 2003 Coll., on Consumer Taxes
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll. and Act No. 179 / 2005 Coll., is amended as follows:
1. in Paragraph 3 (b), including footnote 3a,
"(b) the importation into the tax territory of the European Community of selected products; However, if, at the time of entry into the tax territory of the European Community, the products selected are placed under one of the suspensive customs procedures (Cla3a) or are placed in a free zone or free warehouse, imports shall be deemed to have been made under the free circulation procedure (2) or inward processing procedure (3);
(3a) Article 84 (1) (a) of Council Regulation (EEC) No 2913 / 92 of 12 October 1992 establishing the Community Customs Code. '
2. in Article 3 (c), the words "and exit from the tax territory of the European Community" shall be inserted after the word "styma5."
3. In Article 3 (f), the words "and construction 'are deleted and the text is added at the end of the sentence' and the boundaries of such a place must not be interrupted except in the case where public communications pass through that place; the Customs Directorate may provide that certain objects and areas of this place are not part of it, ';
4. In Article 3 (h), the words "and which 'are replaced by the words" at the place where';
5. In Article 3 (p), the word "anhydrous' is inserted after the words" fermented alcohol 'and the text "or project of technological development of an environmentally favourable fuel mixture of heavy gas oils with water approved by the Ministry of the Environment' is added.
6. In Article 3, at the end of point (p), the dot is replaced by a comma and the following points (q) to (s) are added:
"(q) a tax representative of a legal or natural person having its registered office or place of residence in the tax territory of the Czech Republic, who is entrusted with the operation of a tax warehouse registered in another Member State to ensure on its behalf, on the basis of the authorisation and under the conditions laid down in Section 23a, the obligations relating to the acceptance of selected products under the suspension scheme and their entry into free circulation; the tax representative may not store or dispatch the products selected under the conditional exemption scheme; the tax representative may not be the same as the person who has obtained from him the selected products for free circulation;
(r) a tax representative for the dispatch of selected products by a legal or natural person having his registered office or his place of residence in the tax territory of the Czech Republic who, on the basis of an authorisation issued by the customs office, represents a natural or legal person who sends to a natural person in the tax territory of the Czech Republic from another Member State selected products for free circulation in that Member State; the tax representative for the dispatch of the selected products may only be a person who is not the same as the natural person who is sending the selected products; the tax representative for sending selected products carries out this activity under the conditions set out in Sections 33 and 33a;
(s) production of a process in which:
1. the selected product is produced,
2. the selected product, which is the subject of the tax, produces the selected product, which is the other subject of the tax,
3. mineral oil, which is mentioned under one nomenclature code, produces mineral oil which is indicated under another nomenclature code. ';
7. in Article 4 (1) (a), the words "the tax representative (Article 23a)" shall be inserted after the words "the beneficiary entitled."
8. In Paragraph 4 (1) (c), the words "paragraphs 4 and 5 'are replaced by" paragraphs 2 and 4'.
9. in Article 4 (1) (g), the words "in the event of an obligation" shall be replaced by the words "which arose under the obligation" and the words "or" shall be added at the end of point (g). "
10. in Article 4 (1) (h):
"(h) which is a tax representative for the dispatch of selected products from another Member State to the tax territory of the Czech Republic (§ 9 (3) (i) and § 33 (4)); if a legal or natural person referred to in § 33 (3) does not provide for a tax representative, he shall become a tax payer."
11. in Article 4 (3) (a), the words "with the exception of liquefied petroleum gases transported in pressure containers weighing up to and including 40 kg" shall be inserted after the words "mineral oils."
12. in Article 4 (3), the following point (b) is inserted after point (a):
"(b) liquefied petroleum gases in pressure vessels weighing up to 40 kg including 5 pressure vessels,"
Points (b) to (i) shall be renumbered (c) to (j).
13. in Article 4 (4), the words "a" shall be replaced by a comma after the words "§ 4 (4)," and for tobacco products the words "§ 100c" shall be inserted.
14. in the first sentence of Article 5 (1), the words "on introduction" shall be replaced by the words "listed," and at the end the words "otherwise" shall be inserted "(6)."
15. in Article 5 (2) (b):
"(b) the company or name, registered office and tax identification number12) of the acquirer, if the acquirer is a legal person, name and surname, or business name, place of residence and tax identification number of the acquirer, if the acquirer is a natural person,"
16. in Article 5 (2), point (d) is deleted;
Points (e) to (g) shall be renumbered (d) to (f).
17. in Article 5 (3) (a):
"(a) the company or name, registered office and tax identification number12) of the seller, if the seller is a legal person, the name and surname or, where appropriate, the business name, place of residence and tax identification number of the seller, if the seller is a natural person,"
18. in Article 5 (3) (b):
"(b) the company or name, registered office and tax identification number12) the buyer, if the buyer is a legal person, name and surname, or business name, or business name, place of residence and tax identification number of the buyer, if the buyer is a natural person,"
19. in Article 5 (3) (d):
"(d) the amount of excise duty in total, ';
20. In Article 5, the following paragraph 7 is inserted after paragraph 6:
"(7) Selected products put into free circulation in another Member State which are sent to a natural person with a place of residence in the tax territory of the Czech Republic (§ 33) may be transported only with a document confirming that they have been taxed in the Member State from which they were sent."
Paragraph 7 shall become paragraph 8.
21. Paragraph 5 (8) reads:
"(8) Paragraph 51, 74 and 106 shall also apply to demonstrate the taxation of mineral oils, alcohol, selected products containing alcohol and tobacco products. '
22. the sentence "This provision shall not apply to legal or natural persons referred to in Article 53 (5) shall be added at the end of Paragraph 6 (1)."
23. in Article 6 (2) (b):
"(b) the business firm or name, registered office and tax identification number12) of the recipient user, if the user is a legal person, name and surname, or business name, or business name, place of residence and tax identification number of the recipient user, if the user is a natural person,"
24. in Article 6 (2) (d):
"(d) a statement that no tax is included in the price of the selected products;"
25. in Article 9 (3) (i), the words "(Article 33)" shall be inserted after the words "the Czech Republic."
26. in Paragraph 9 (5), the words "a" shall be replaced by a comma after "§ 83" and the words "and for tobacco products in § 101a" shall be added at the end of the paragraph.
27. in Article 11 (1) (e), the words "(a) to (d)" shall be deleted;
28. In Article 11, the words "paragraph 1 'shall be added at the end of paragraph 4.
29. in Paragraph 12 (3), the words "unless otherwise provided for in this law (Sections 11 (3), 32, 53 (3) to (5), 73 (2), 87 and 98)" shall be inserted after the words "under Paragraph 13."
30. in Paragraph 13 (1), "Sections 87, 98 and 106" shall be replaced by "Sections 87 and 98";
31. in Article 13 (2) (a), in the part of the sentence after the semicolon, the words "where allocated" shall be inserted after the words "tax identification number," and the word "or" shall be replaced by "a."
32. in Article 13 (2) (f):
"(f) an affidavit by the appellant stating that the conditions laid down in the specific legislation on the protection of the life and health of persons and the environment are met;"
33.In Paragraph 13 (2) (i):
"(i) proof that the applicant does not have a arrears in the Czech Republic registered by a customs or financial office or a arrears due on insurance premiums and periodic penalty payments for public health insurance or insurance premiums and social security periodic penalty payments and a contribution to a state employment policy which may not be more than 30 calendar days old on the day on which the application is submitted;"
34. in Paragraph 13 (2) (j), the word "the applicant" shall be inserted after the word "the applicant";
35. in Paragraph 13 (5), the second sentence is: "If the applicant has a tax or customs arrears or arrears on insurance premiums and periodic penalty payments on public health insurance or insurance premiums and on social security charges and contributions to national employment policy, the Customs Directorate shall grant authorisation only if the payment of such arrears is ensured."
36. in Paragraph 13 (20) (d):
"(d) the date on which the decision on the authorisation to operate a tax warehouse pursuant to Article 20 becomes final in respect of the space-restricted place [§ 3 (f)] in which the selected products are placed free of charge on the basis of a special authorisation."
37. in Article 13 (23), the comma after the word "beer" is replaced by "a" and the words "and Article 106 for tobacco products" are deleted;
38. in Article 14 (1) (a):
"(a) their release for the export or outward processing procedure where the payer can prove the exit of the selected products from the tax territory of the European Community;"
(39) In Paragraph 14 (2) (a), the words "to the customs office" shall be inserted after the words "to the customs office" and the words "to the customs office" shall be replaced by the words "; this notification shall be accompanied by proof that the tax on selected products to be transported to another Member State has been paid in the tax territory of the Czech Republic."
40. In Article 14 (2), at the end of point (d), the dot is replaced by a comma and the following point (e) is added:
"(e) in the case of taxed selected products which are subject to marking under this Act and have been put into free circulation in the tax territory of the Czech Republic, it shall submit a certificate from the tax administrator of another Member State that the marking under this Act has been destroyed or removed."
41. in the last sentence of Paragraph 14 (2), "to (d)" shall be replaced by "to (e)";
(42) In Article 14 (3), the words "and proof that the tax on the products selected has been granted in that other Member State" shall be inserted after the words "to another Member State"; and the words "this document" shall be replaced by the words "such documents."
43. Paragraph 14 (5) is deleted.
Paragraphs 6 to 10 shall be renumbered paragraphs 5 to 9.
44. In Paragraph 14 (9), the words "Paragraph 28 (9) 'are replaced by the words" Paragraph 28 (10)', the words "and 'are replaced by a comma and, at the end of the sentence, the words" and Paragraph 78 (6) for cases of refund of alcohol duty' are added after the words "Mineral oils'.
45. in Paragraph 15 (1) (e), the word "or" shall be replaced by "or" and the words "or the institution of the European Communities" shall be deleted after the word "mission";
46. in Article 15 (2) (e), the words "(b) and (c)" shall be replaced by the words "(b) to (d)" and, at the end of point (e), the words "unless the international treaty published in the Collection of International Treaties provides otherwise," shall be added.
47. in Article 15 (2), the following point (f) is inserted after point (e):
"(f) to the person referred to in paragraph 1 (d) without restriction,";
Point (f) shall be renumbered as point (g).
48. in Paragraph 15 (2) (g), the words "unless otherwise stated in the Collection of International Treaties" shall be added at the end of the sentence.
49.Paragraph 15 (3) reads:
"(3) The refund limit provided for in paragraph 2 shall also include the amount of the tax applicable to the exempt products collected pursuant to Article 11 (1) (a) or (e) transported from another Member State or imported to persons enjoying privileges and immunities who claim reimbursement during the same tax period covered by the claim. ';
50. In the second sentence of Article 15 (5), the text is inserted at the end '; this does not apply to the person enjoying the privileges and immunities referred to in paragraph 1 (d)'.
51.Paragraph 15 (6) reads as follows:
"(6) The beneficiaries of the privileges and immunities referred to in paragraph 2 (a) shall be reimbursed the tax paid at the prices of the selected products, provided that the price for those selected products, including the tax paid to one seller in one calendar day, on one sales document referred to in paragraph 8, corresponds to the principle of reciprocity. The other beneficiaries of the privileges and immunities referred to in paragraph 1 shall be reimbursed the tax paid at the prices of the selected products, provided that the price of these selected products, including the tax paid to one seller in one calendar day, shown on one sales document referred to in paragraph 8 is more than CZK 4,000. This restriction shall not apply to the purchase of mineral oils for engine propulsion or heat production. ';
52. In Paragraph 15 (8), the word "minor 'is replaced by" larger'.
53. In the first sentence of Article 15 (9), the words "competent customs office 'shall be deleted; in the second sentence, the words" the person enjoying the privileges and immunities referred to in paragraph 1 (d)' shall be deleted; and after the third sentence, the fourth sentence shall be inserted: "The person enjoying the privileges and immunities referred to in paragraph 1 (d) shall submit the tax return not earlier than the first day following the end of the calendar year in which the right to refund arose. ';
54. In Article 15 (11), the words "in the case of a person enjoying privileges and immunities referred to in paragraph 1 (d), the calendar year" shall be inserted after the words "calendar month."
55. in Article 15 (12) (a):
"(a) the diplomatic or consular mission referred to in paragraph 1 (a) and the special mission referred to in paragraph 1 (a). (b) with its registered office in the tax territory of the Czech Republic, the tax returns shall be submitted to the customs office responsible for their registered office in the tax territory of the Czech Republic,";
56. In Paragraph 15 (12) (b), after the words "special mission" the comma shall be replaced by "or," the words "institution of the European Communities" shall be deleted, the word "their" shall be replaced by "his" and the word "serve" shall be replaced by the word "serve."
57. in Article 15 (12), the following point (d) is inserted after point (c):
"(d) the body of the European Communities with its registered office in the tax territory of the Czech Republic shall submit a tax return through the Ministry of Finance to the customs office responsible for its registered office in the tax territory of the Czech Republic,"
Points (d) and (e) shall be renumbered as points (e) and (f).
58. In Article 15 (12), at the end of point (f), the dot is replaced by a comma and the following point (g) is added:
"(g) the authority of the European Communities, having its registered office in another Member State, submits a tax return through the Ministry of Finance to the customs office which has the territorial jurisdiction of the City of Prague 1."
59. The first sentence of Paragraph 15 (13) shall read as follows: "Persons enjoying privileges and immunities other than those referred to in paragraph 1 (d) shall be reimbursed the tax paid within 30 days of the date on which the right to reimbursement was established."
60. In Article 15, the following paragraph 14 is inserted after paragraph 13:
"(14) The beneficiaries of the privileges and immunities referred to in paragraph 1 (d) shall be reimbursed within 6 months of the last day of the month in which the application for refund was received by the competent customs office. ';
Paragraph 14 shall become paragraph 15.
61. In Paragraph 18 (3), the words "unless otherwise provided for in this Law (Sections 88 (4) and (5)) 'shall be added at the end of the sentence.
62. In the first sentence of Paragraph 19 (3), the words "(§ 59 (2), § 78 (3), § 89 (3), § 99 (3) and (4) and § 100a (1) shall not be inserted after the words" not otherwise "."
63.In Article 19 (4), the words "(paragraphs 5, 59 (3) and 78 (5)) 'are replaced by the words" (paragraphs 5 and 7 and 59 (3)'.
64. In Article 19 (5), the words "in the building and space enclosed place 'are replaced by the words" in the space enclosed place [§ 3 (f)]'.
65. "In Paragraph 19, the following paragraphs 6 to 8 are inserted after paragraph 5:
"(6) Selected products,
(a) which are under a suspensive procedure under special legislation (3a) or a free zone or free warehouse and which have a place of origin or destination in a territory outside the tax territory of the European Community (1) or in the territory of the Channel Islands (United Kingdom of Great Britain and Northern Ireland); or
(b) which are transported:
1. between Member States through the countries of the European Free Trade Association ("EFTA") or between a Member State and an EFTA country under the internal Community transit procedure; or
2. between Member States, through one or more non-EFTA third countries, using a TIR or ATA carnet,
they are considered to be suspended.
(7) In the tax warehouse, the selected products referred to in paragraph 6 may be placed together with the selected products which are subject to the conditional exemption scheme, which shall be considered as suspended.
(8) The provisions of Sections 24 to 27 and 34 shall not apply to the transport of the selected products referred to in paragraph 6 which are considered to be suspensively exempt. If the Single Administrative Document is used in accordance with the Regulation of the European Community28), then
(a) in box 33 of the Single Administrative Document, the relevant nomenclature code shall be completed;
(b) box 44 of the Single Administrative Document shall clearly indicate that the transport of the selected products is concerned;
(c) one copy of copy number 1 of the Single Administrative Document shall be retained by the consignor;
(d) a duly endorsed copy of copy number 5 of the single administrative document shall be sent by the consignee to the consignor.
Paragraph 6 shall become paragraph 9.
66.In Article 19 (6), "89 and 99" is replaced by "89, 99 and 100a."
67.In Paragraph 20 (2) (e):
"(e) an affidavit by the appellant that the conditions laid down in specific legislation for the protection of the life and health of persons and of the environment are met,";
68. in Paragraph 20 (2) (l):
"(l) proof that the applicant does not have a balance in the Czech Republic registered by a customs or financial office or a balance on insurance premiums and periodic penalty payments for public health insurance or insurance premiums and social security periodic penalty payments and a contribution to national employment policy, which may not be more than 30 calendar days of age on the day on which the application is submitted;"
69. In Paragraph 20 (2) (m), the words "where the applicant is a natural person or" shall be inserted after the words "the applicant."
70. The second sentence of Paragraph 20 (5) reads: "If the appellant has a tax or customs arrears or arrears in respect of insurance and periodic penalty payments in respect of public health insurance or in respect of insurance and periodic penalty payments in respect of social security and contribution to state employment policy, the customs office shall grant authorisation only if the payment of such arrears is ensured. '
71. in Paragraph 20 (9), the words "(f) to" shall be deleted;
72. In Article 20 (15), the words "paragraph 2 (b) 'shall be inserted after the words" tax warehouses'.
Article 73 (21), including footnote 26, reads as follows:
Tax security
(1) Tax security may be granted
(a) by the deposit or transfer of funds to the depository account for the purpose of securing the tax established by the customs office, the Complainant is not entitled to interest on the compound amount; or
(b) guarantee where the guarantor is authorised by the customs office or office.
(2) The following shall be considered to provide a tax equivalent to the cash deposit account established by the customs office:
(a) the provision of a check guaranteed by the bank;
(b) bank guarantees 26); or
(c) presentation of another document recognised by the customs office as a means of payment.
(3) If the tax is to be guaranteed by a guarantee, the guarantor in the guarantee instrument, in accordance with the model and particulars laid down in the implementing legislation, must declare that he or she will comply with the guaranteed amount of the tax and its accessories up to the above mentioned amount.
(4) If the debtor does not pay the tax within the legal period of its due, the customs office shall invite it to pay it. Where the tax has been guaranteed by a guarantee, the customs office shall notify the guarantor of the request.
(5) The customs office shall apply the tax security to the payment of the tax where the tax is not paid within the legal period of its payment.
(6) If the tax has been guaranteed by a guarantee, the customs office will invite the guarantor to fulfil the guarantee obligation if the tax is not paid within the legal period of its maturity and the debtor's request for payment of the tax and its accessories, issued under the special legislation governing tax administration, has been futile.
(7) The guarantor may, without giving the reasons for his guarantee, terminate, the effects of the denunciation shall not be fulfilled until 16 days after receipt of the statement by the customs office or the customs office. The guarantor shall, however, be liable for any excise duty liability which has been incurred or incurred in the period since the entry into force of the authorisation to guarantee until the entry into force of the notice of guarantee.
(8) For each tax warehouse, the tax security must correspond, unless otherwise provided for in this law (Paragraph 77 (3)),
(a) the amount of tax attributable to the selected products for which the tax warehouse operator expects their transport to commence during the tax period in which the security is granted; However, the minimum amount of the tax security must correspond to one twelfth of the amount of the tax paid on selected products for which the tax warehouse operator has started transport in the current year immediately preceding the tax period in which the security is granted,
(b) one twelfth of the amount of tax liability incurred by the tax warehouse operator in the production of selected products in the current year immediately preceding the tax period in which the security is granted; This applies only to those selected products which are located in a tax warehouse in that tax period under the conditional exemption scheme and for which the tax is no longer secured under point (a),
(c) one twelfth of the amount of the tax payable on the selected products accepted by the tax warehouse operator in the current year immediately preceding the tax period in which the security is granted; This applies only to those selected products which are located in a tax warehouse in that tax period under the conditional exemption scheme and for which the tax is no longer secured under (a) or (b).
(9) In the case of a newly established tax warehouse, the tax security shall correspond to the expected tax liability or the amount of tax referred to in paragraph 7 for one twelfth of the current year immediately following the tax period in which the tax warehouse was established. The date of establishment of the tax warehouse shall be the date on which the authorisation to operate the tax warehouse became final.
(10) The tax warehouse operator shall keep an eye on the amount of the security and transmit to the customs office, as required, the registration data relating to the tax liability arising from the manufacture of the selected products.
(11) If the tax warehouse operator finds that the amount of tax due under Paragraph 8 in the manufacture of the selected products and the tax payable on the selected products accepted by the tax warehouse operator not entering the production period is greater than 10% in the tax period than the amount of the tax security, it shall be obliged to supplement the tax security within 10 days of the date of the finding of the difference. This does not apply in cases where the tax warehouse operator has been allowed to reduce the amount of the tax security or the tax security has been waived.
(12) Where the amount of the tax liability incurred pursuant to Article 8 in the manufacture of the selected products and the levy on the selected products accepted by the tax warehouse operator not entering the production shall be less than 20% of the amount of the tax security in the three consecutive tax periods, the tax warehouse operator may, through the customs office of the relevant tax warehouse, ask the Customs Directorate to reduce the tax security. The customs office shall decide on the application within 30 days of the date on which it was served, provided that the tax has been paid by the lodging or transfer of funds to the special account of the customs office, within 10 days of the date on which the decision to reduce the security is taken.
(13) The tax warehouse operator may also request a reduction in the amount of the security or a waiver. The Customs Directorate may authorise a reduction in the security of the tax or allow the waiver of the security of the tax if there is no doubt as to the tax reliability of the applicant, with the applicant showing long-term financial stability, fulfils its payment obligations in a proper and timely manner, is able to fully meet its financial obligations and actively cooperates with the customs authorities. The applicant shall demonstrate its fiscal reliability, long-term financial stability, compliance with payment obligations and the ability to meet the obligations in a manner specified by the implementing legislation.
(14) The decision authorising the customs office to reduce or waive the security shall be for a fixed period, for a maximum period of one year from the date of issue of such authorisation. For the issue of a new authorisation, the tax warehouse operator or the appellant shall apply at the latest three calendar months before the expiry of the period of validity of the prior authorisation, if he wishes to be granted an uninterrupted reduction in the security or waiving it. The Customs Directorate shall decide on the application for a reduction of the security or the waiver within 60 calendar days of the initiation of the procedure; in particularly complex cases, the decision shall not exceed 90 calendar days. If, in view of the nature of the case, it cannot be decided within that period, it may be extended, mutatis mutandis, by the highest superior authority. If the customs office cannot decide within 60 calendar days or 90 calendar days, it shall inform the applicant accordingly.
(15) A new application submitted before the expiry of three months from the date of the acquisition of the power of refusal shall not be taken into account.
(16) The tax warehouse operator shall notify the customs office of any change in the facts on the basis of which the decision to reduce or waive the security has been taken within 15 calendar days of the date of the change. The customs office shall examine the changes with the tax warehouse operator and draw up a report on the result, which shall forward the notification of the tax warehouse operator to the customs office.
(17) The Customs Directorate may amend or revoke a decision to reduce or waive the security of the tax if the collection of the tax would be jeopardised or if the facts on the basis of which the security of the tax was reduced or waived change.
(18) In addition, the provisions of Sections 58, 77 and 90 provide for tax guarantees.
26) § 313 et seq. of Act No. 513 / 1991 Coll. '.
74. The following Section 21a is inserted after Section 21:
Authorisation of the guarantor
(1) The guarantor may be a natural person with a place of residence in the Czech Republic or a legal person authorised to be a guarantor by the Customs Directorate or the Customs Office.
(2) The guarantor may not be
Contents
ČÁST PRVNÍ
Čl. I
㤠21
㤠21a
㤠23a
㤠33
㤠33a
㤠39a
㤠53a
㤠56a
㤠58a
㤠59a
㤠60
㤠60a
㤠76
㤠90a
㤠100a
§ 100b
㤠100c
㤠101a
㤠105
㤠106
㤠109
㤠109a
㤠111a
㤠132
㤠133
„ČÁST ČTVRTÁ
§ 135
§ 135a
§ 135b
§ 135c
§ 135d
§ 135e
Čl. II
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
㤠58
ČÁST PÁTÁ
Čl. VI
Čl. VII
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
ČÁST DEVÁTÁ
Čl. XI
ČÁST DESÁTÁ
Čl. XII
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Regulation Information
| Citation | Act No. 217 / 2005 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 265 / 1991 Coll., on the Jurisdiction of the Bodies of the Czech Republic in the Price Field, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.06.2005 |
|---|---|
| Effective from | 01.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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