Act No. 22 / 2000 Coll.
Act amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and certain other laws
Valid
Effective from 01.04.2000
22
THE LAW
of 12 January 2000
amending Act No. 587 / 1992 Coll., on excise duties, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment to the Lime Act
Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act), as amended by Act No. 129 / 1999, is amended as follows:
1. in Paragraph 2 (1) (h):
"(h) a specially denatured alcohol alcohol denatured by a denaturing agent other than that referred to in (g), as provided for in the implementing legislation,"
2. In Article 2 (1) (j), the word "normal 'is deleted.
3. In Article 2, the following paragraph 2 is inserted after paragraph 1:
"(2) Disputes or special distilleries are the establishments referred to in paragraph 1 (l) and (m), even if they have not started production or have temporarily or permanently ceased production."
Paragraph 2 shall become paragraph 3.
4. The following shall be added at the end of Paragraph 3 (4): "and proof of ownership or other right to production '.
5. The following shall be added at the end of Paragraph 4 (4): "and proof of ownership or other right to production plants of distilling plants'.
6. In Paragraph 4, the following paragraph 2 is inserted after paragraph 1:
"(2) The Ministry of Agriculture may revoke or amend an authorisation issued pursuant to paragraph 1 if the conditions under which it was issued change. ';
Paragraphs 2 to 7 shall be renumbered paragraphs 3 to 8.
7. In Article 4 (3), the following sentence is inserted after the first sentence: "Cultivated brandy produces fruit distillate exclusively from raw materials supplied by growers."
8. Paragraph 5 (5) reads as follows:
"(5) The production facilities of the special refinery distilleries and the production facilities of the self-refining distilleries shall be so arranged that the distilleries and liquids cannot be diverted from the refinery other than to the radiator and to the measuring instrument and shall be adapted to place the closure. The production establishment for the treatment of alcohol shall be so arranged that only the treatment of alcohol already produced and measured may be carried out on that establishment. '.
9. In Paragraph 6 (1), the words "except synthetic technical alcohol 'are deleted.
10. In Article 6, the following paragraph 3 is inserted after paragraph 2:
"(3) In the case of self-refining in distilleries and special distilleries, the Financial Office shall provide official closure of the connecting line from the radiator to the meters and meters. ';
Paragraphs 3 to 6 shall be renumbered paragraphs 4 to 7.
11. in Article 7 (1), the introductory phrase and point (a) shall read:
"(1) Legal and natural persons producing and adjusting alcohol shall:
(a) measure all produced and separately refined alcohol with type-approved and validated measuring instruments, (6) which lay down the implementing legislation and in the manner laid down by the implementing legislation; ';
12. in Paragraph 8 (1), "second rectification" is replaced by "repeated rectification."
13. in Paragraph 9 (1), the second sentence shall read: "The authorised staff member of the tax office must always be present for denaturing."
14. in Article 11 (1) (d):
"(d) Specially denatured
1. synthetic refined,
2. synthetic technical,
3.
15.
Placing of alcohol into circulation
(1) The alcohol referred to in § 11 (1) (a), (b), (c), (d) (1) and (3) and (f) and products containing alcohol, exempt under a special law, (8) may be imported, sold, purchased, withdrawn under a work contract or used for processing by a producer of alcohol only under the permission of the Ministry of Finance. This authorisation may not be transferred to another person.
(2) The authorisation referred to in paragraph 1 is not required for alcohol removed from the producer to the national material reserves (9) and for spirits and semi-finished products used for further processing by the same producer.
(3) The authorisation referred to in paragraph 1 for specially denatured alcohol which is denatured by medical petrol and intended for medical establishments and pharmacies shall be required only in cases provided for in the implementing legislation.
(4) An application for authorisation submitted by an importer, buyer, contractor or processor through a tax office must contain:
(a) the trade name, place of residence, place of business and the tax identification number, if the applicant is a natural person, or the trade name, registered office and tax identification number, if the applicant is a legal person and does not carry on business and does not have a tax identification number, name and place of residence, if the applicant is a natural person, name, registered office and identification number, if the applicant is a legal person;
(b) the designation of the type of alcohol or the designation of the product containing alcohol, the quantity of alcohol in the measuring units and the purpose of the use of alcohol or of the product containing alcohol;
(c) the business name and registered office, where appropriate, the place of business of the seller or client.
(5) The importer, buyer, contractor or processor must attach to the application a certified copy of the trade mark, if it has been issued to him, a certified copy of the instrument of incorporation, the contract of incorporation or other documents certifying the existence of a legal person or, where appropriate, a certified copy of a commercial register extract which is not more than 3 months old, if it is registered in the trade register.
(6) The Ministry of Finance may revoke or amend an authorisation issued pursuant to paragraph 1 if the circumstances in which it was issued change.
(7) Legal or natural persons discharging or receiving alcohol referred to in § 11 (1) (a), (b), (c), (d) (1) and (3) and (f), if exempt under a special law, (12) are required to determine the quantity of alcohol, to register the alcohol removed and taken over, and to issue the delivery and acceptance note in a manner and under conditions laid down in the implementing legislation.
16. in Paragraph 13 (1) (b):
"(b) use synthetic alcohol, sulphite alcohol or fermented alcohol for the manufacture of spirit drinks or foodstuffs and medicines containing alcohol and putting into circulation products containing those types of alcohol,"
17. In Article 13, the following paragraph 4 is added:
"(4) The production of prolonged distillates and the production of alcohol macarates, digerates, percolates and punishments on the distillation plant may be carried out only on the basis of the authorisation of the Ministry of Finance, which shall at the same time determine the method of securing the distillation plant and, where appropriate, the method of determining the quantity of alcohol in those products. '
18. in Article 15 (1) (b), the words "(a) (3) and" shall be deleted;
19. in Article 16 (2), the words "and the locally competent tax office" shall be inserted after the words "Ministry of Agriculture."
20. in § 17 (1) (c), the words "or § 8" are replaced by "8 or § 13 (4)."
21. In Article 17 (1) (e), the words "or Article 13 (1) (a) and (b)" shall be inserted after the words "Paragraph 7 (1) (a) and (b)."
22. In Article 17, at the end of paragraph 1, the dot is replaced by a comma and the following point (f) is added:
"(f) referred to in § 13 (1) (c) and (d), fine up to CZK 10 000 000."
23. Paragraph 17 (2) reads:
"(2) The Czech Agricultural and Food Inspection14) (hereinafter referred to as" the inspection ") shall impose a fine on a legal or natural person who infringes the obligations referred to in Article 13 (2) up to 10 times the rate of excise duty laid down for alcohol under a specific legislation and relating to the quantity of alcohol contained in the product."
24. § 20, including the title reads:
Relationship with the Administrative Rules and the Tax and Fee Management Act
(1) The administrative rules apply to decisions of the Ministry of Agriculture pursuant to Article 15 (3). 16)
(2) The Act on the Administration of Taxes and Fees applies to acts and decisions of the Territorial Financial Authorities and the Ministry of Finance under this Act. 15). "
25. in Article 21 (2) (a), the words "and a special distillery" shall be inserted after the word "distillery."
26. In Article 21, at the end of paragraph 2, the dot is replaced by a comma and the following point (j) is added:
"(j) the procedure for the sale or import of specially denatured alcohol denatured by medical petrol and intended for medical establishments and pharmacies."
EFFECTIVE
This Act shall take effect on 1 April 2000.
Klaus v. r.
Havel v. r.
Zeman v. r.
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Regulation Information
| Citation | Act No. 22 / 2000 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and certain other laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.02.2000 |
|---|---|
| Effective from | 01.04.2000 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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