Decree No. 237 / 2005 Coll.
Order setting the amount of technically justified losses in transport and storage of mineral oils
Valid
Order
Effective from 01.07.2005
237
DECLARATION
of 2 June 2005
determining the amount of technically justified losses in the transport and storage of mineral oils
According to Article 139 (3) of Act No 353 / 2003 Coll., on Consumer Taxes, as amended by Act No 217 / 2005 Coll., (hereinafter "the Act '), the Ministry of Industry and Trade provides for the implementation of Article 49 (14) of the Act:
Subject matter
This decree sets out the amount of technically justified losses incurred in the transport and storage of mineral oils and the method of calculating them.
Calculation of technically justified losses
(1) The amount of technically justified losses incurred in the transport of mineral oils is determined by the product of the quantities of mineral oils transported under the conditional exemption scheme (1) or the quantities of transported mineral oils exempt from tax (2) and the fixed coefficient of transport losses.
(2) The amount of technically justified losses incurred in the storage of mineral oils shall be calculated in accordance with the formula set out in the Annex hereto.
Loss coefficients
(1) The coefficient of transport losses is:
(a) 0,0026 for mineral oils referred to in § 45 (1) (a) of the Act;
(b) 0,0020 for mineral oils referred to in Article 45 (1) (b), (c), (d), (e), (f) and (g) of the Act;
(c) 0,0026 for mineral oils referred to in § 45 (2) (b), (d), (e), (g), (h), (i), (l) and (m) of the Act;
(d) 0,0020 for mineral oils referred to in § 45 (2) (c), (f), (j) and (k) of the Act;
(e) 0,0020 for mineral oils referred to in § 45 (3) (a), (b), (f), (g), (i) and (k) of the Act.
(2) The storage loss coefficient shall be:
(a) 0,0030 for mineral oils referred to in Paragraph 45 (1) (a) of the Act;
(b) 0,0020 for mineral oils referred to in Paragraph 45 (1) (b) of the Act;
(c) 0,0008 for mineral oils referred to in § 45 (1) (c) and (d) of the Act;
(d) 0,0060 for mineral oils referred to in § 45 (1) (e), (f) and (g) of the Act;
(e) 0,0020 for mineral oils referred to in § 45 (2) (c), (f), (j) and (k) of the Act;
(f) 0,0030 for mineral oils referred to in § 45 (2) (b), (d), (e), (g), (h), (i), (l) and (m) of the Act;
(g) 0,0020 for mineral oils referred to in § 45 (3) (a), (b) and (k) of the Act;
(h) 0,0030 for mineral oils referred to in § 45 (3) (f), (g) and (i) of the Act.
Efficacy
This Decree shall take effect on 1 July 2005.
Minister:
Ing. Urban v. r.
Annex to Decree No 237 / 2005 Coll.
Calculation of technically justified losses incurred in the storage of mineral oils
The amount of technically justified losses incurred in the storage of mineral oils shall be calculated according to the following formula:
A = P + V2 + Z1 + ZZ2 * k,
where
A is the amount of technically justified losses incurred in the storage of mineral oils,
P is the quantity of mineral oils admitted to a tax warehouse or warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised for tax periods,
V is the quantity of mineral oils removed from the tax warehouse or from the warehouse for which the admission and use of selected products exempted under the Excise Tax Act is authorised for the tax period,
Z1 is the registered quantity of mineral oils stored in a tax warehouse or in a warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised on the first day of the tax period,
Z2 is the registered quantity of mineral oils stored in a tax warehouse or in a warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised on the last date of the tax period,
k is the storage loss coefficient referred to in § 3 (2).
1) Sections 24 and 25 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll.
2) § 50 of Act No. 353 / 2003 Coll., as amended by Act No. 217 / 2005 Coll.
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Regulation Information
| Citation | Decree No 237 / 2005 Coll., determining the amount of technically justified losses in the transport and storage of mineral oils |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.06.2005 |
|---|---|
| Effective from | 01.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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