Act No 234 / 2023 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxation, as amended, and Act No 286 / 2022 Coll., amending Act No 353 / 2003 Coll., on Consumer Taxation, as amended
Valid
Law
Effective from 01.08.2023
Text versions:
01.08.2023
31.07.2023
234
THE LAW
of 27 July 2023
amending Act No 353 / 2003 Coll., on excise duties, as amended, and Act No 286 / 2022 Coll., amending Act No 353 / 2003 Coll., on excise duties, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 15 / 2011, Act No. 13 / 2004 Coll., Act No. 558 / 2004 Coll.
1. In § 48 paragraphs 1 and 18 to 20, the amount "CZK 8,450" is replaced by "CZK 9,950."
2. In § 57 (6) (a) of the introductory part of the provision, the amount "7 300 CZK" is replaced by "8 500 CZK."
Transitional provisions
1. For the taxation of mineral oils incurred for mineral oils which were put into free circulation before the date of entry into force of this Act and for the rights and obligations relating thereto, Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the refund of taxes on mineral oils to persons using these oils for agricultural primary production or for the implementation of forest management, Section 57 (6) of Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply to that part of the right to refund for which the person who has been entitled to refund has been established, mineral oils pursuant to § 45 (1) (b) or § 45 (2) (j) of Act No 353 / 2003 Coll., as amended,
(a) purchased at a price containing a tax of the amount referred to in § 48 (1) or (15) of Act No 353 / 2003 Coll., as effective before the date of entry into force of the Act; or
(b) produced and put into free circulation before the date of entry into force of this Act.
3. For the refund of the mineral oil tax on persons using those oils for primary agricultural production or for the implementation of forest management, Paragraph 57 (6) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall apply to that part of the right to refund for which the person who has been entitled to refund proves that mineral oils pursuant to § 45 (1) (b) or § 45 (2) (j) of Act No 353 / 2003 Coll., as amended,
(a) purchased at a price containing a tax of the amount referred to in Article 48 (1) or (15) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act; or
(b) have produced and put into free circulation from the date of entry into force of this Act.
Amendment to the Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended
Act No. 286 / 2022 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, is amended as follows:
1. in Article I, points 2, 4 and 6 are deleted;
2. in Article II, points 2 and 5 are deleted;
3. In Article II (4) (b), the words "until the date of entry into force of Article I (2), (4) and (6) 'are deleted.
4. in Article III, the words "with the exception of Article I (2), (4) and (6) and Article II (2) and (5), which shall take effect on 1 January 2024 'are deleted;
EFFECTIVE
That law shall take effect on the first day of the first calendar month following its publication.
Pekarová Adamová v. r.
Pavel v. r.
v Austrian v. r.
Contents
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Regulation Information
| Citation | Act No. 234 / 2023 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 286 / 2022 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.07.2023 |
|---|---|
| Effective from | 01.08.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 444
The regulation text is for informational purposes only.
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