Act No. 246 / 2008 Coll.
Act amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Valid
Law
Effective from 04.07.2008
Text versions:
04.07.2008
246
THE LAW
of 5 June 2008
amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 16 / 1993 Coll., 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. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll., Act No. 102 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 545 / 2005 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., is amended as follows:
1. In the second sentence of Article 2 (1), "at least 12 tonnes' is replaced by" over 3,5 tonnes'.
2. In Article 3 (d), the words "Police of the Czech Republic, fire protection vehicles' are replaced by the words" Security corps 2a), municipal police, voluntary fire brigades'.
Footnote 2a reads:
"2a) § 1 (1) of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps."
3. in Article 3 (f):
"(f) vehicles for the transport of persons or vehicles for the transport of goods with a maximum authorised mass of less than 12 tonnes, which:
1. have an electric drive;
2. have a hybrid drive combining a combustion engine and an electric motor;
3. use liquefied petroleum gas known as LPG or compressed natural gas called CNG as a fuel; or
4. are equipped with an engine designated by its manufacturer to burn automotive gasoline and ethanol 85, referred to as E85. ';
4. Paragraph 6 (6) to (9), including footnote 3e, reads:
"(6) The rate referred to in paragraphs 1 and 2 shall be reduced by 48% for vehicles for the following 36 calendar months from the date of their first registration and by 40% for the following 36 calendar months and by 25% for the following 36 calendar months. The entitlement to the corresponding reduction in the rate shall be incurred from the calendar month of the first registration of the vehicle and shall end after 108 calendar months for the same vehicle. When changing the vehicle operator with a claim to reduce the tax rate, the corresponding reduction in the tax rate may be applied to the new operator not earlier than in the calendar month of registration of the change in the operator's technical licence. For the same vehicle, the reduction in the tax rate referred to in this paragraph and paragraph 5 shall not apply simultaneously. The reduction in the tax rate does not apply to vehicles registered from 1 January 1999, whose operation was the Army of the Czech Republic until then.
(7) In the case of vehicles imported from abroad, the taxpayer shall prove a right to a reduction in the tax rate referred to in paragraph 6 by confirming or other evidence of the first registration of the vehicle, issued by the competent registration authority abroad or, where applicable, by a registration authority in the territory of the Czech Republic, which has available data on the vehicle in which the first registration is recorded.
(8) For vehicles registered for the first time in the Czech Republic or abroad until 31 December 1989, the tax rate referred to in paragraphs 1 and 2 shall be increased by 25%.
(9) Notwithstanding the date of first registration, the rate of tax referred to in paragraph 2 shall be reduced by 100% for trucks, including tractors, trailers and semi-trailers with a maximum authorised mass exceeding 3,5 tonnes and less than 12 tonnes, provided that these vehicles are not used for business or in direct connection with business or activities from which income is subject to income tax or are not operated for foreign purposes and are used
(a) entities which are not established or set up for business purposes;
(b) as a training vehicle under a specific legislation governing the acquisition and improvement of professional competence to drive motor vehicles (3e); or
(c) by natural persons.
3e) Act No. 247 / 2000 Coll., on obtaining and improving professional competence to drive motor vehicles and amending certain laws, as amended. '
5. In Article 6, the following paragraph 10 is added:
"(10) The rate of tax referred to in paragraph 2 shall be reduced by 48% for trucks, including tractors, trailers and semi-trailers with a maximum authorised mass of 12 tonnes or more, subject to the conditions laid down in paragraph 9. For the same vehicle, the reduction in the tax rate referred to in this paragraph and paragraph 6 shall not apply simultaneously. ';
6. In Article 10, the following paragraph 6 is inserted after paragraph 5:
"(6) A tax payer who is a reduced-rate vehicle operator pursuant to Paragraph 6 (10) shall pay only one tax advance of at least 70% of the annual tax liability by 15 December at the latest. '
Paragraph 6 shall become paragraph 7.
7. Paragraph 15 (3) reads as follows:
"(3) Taxpayers operating a reduced-rate vehicle pursuant to Paragraph 6 (9) shall not submit a tax return unless they have a tax liability on another vehicle. '
8. Paragraph 17 (1) is deleted.
Paragraphs 2 and 3 shall be renumbered paragraphs 1 and 2.
Transitional provision
The provisions of Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period 2009, except for the provisions of Sections 6 (6) and (7), which shall apply for the first time for the tax period 2008.
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Topolánek v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 246 / 2008 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.07.2008 |
|---|---|
| Effective from | 04.07.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0