Act No. 260 / 1994 Coll.
Act amending and supplementing Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
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Law
Effective from 01.01.1995
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260
THE LAW
of 7 December 1994
amending and supplementing the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended by Acts No. 199 / 1993 Coll., No. 325 / 1993 Coll. and No. 136 / 1994 Coll., is amended as follows:
1. in Article 2, the following point (e) is inserted after point (d):
"(e) the production of the selected products by the process in which the selected product is created or has undergone changes in its nature or in its external treatment;"
2. In Article 2 (f), the word "actual 'is deleted and the following words are added at the end:" or the amount by which the right to reimbursement under Article 12 has been unduly increased'.
3. In Article 2 (g) (8), at the end of the dot, the following point 9 is added:
'9. the physical issue of selected products by the payer of the tax on the premises where they are produced or stored for the purpose of fulfilling the agency contract. (a)
8 (a) § 577 to 590 of Act No. 513 / 1992 Coll. '.
4. in Section 2, points (e) to (g) shall be renumbered as points (f) to (h).
5. In Article 2, at the end of point (h), the dot is replaced by a comma and the following point (i) is added:
"(i) by a small independent brewery, such a legal person or natural person whose annual beer exhibition (hereinafter referred to as the" exhibition ") is not more than 200 000 hl and who fulfils the conditions laid down in a special regulation."
6. the words "(b)" shall be deleted after the words "Article 12 (1)."
7. in footnote 9, "§ 238 (2) 'is replaced by" § 238 to 253';
8. in Article 8 (1) (a), points 1, 2 and 7, including footnotes 10a, 10b and 13, shall be deleted; The words "if not donated 'shall be deleted from point 3 and note 10d shall be deleted from point 4.
Points 3, 4, 5 and 6 shall become points 1, 2, 3 and 4.
Notes 10) and 10c) read:
"10) Sections 55, 191 and 237 of the ČNR Act No. 13 / 1993 Coll., as amended.
10c) § 80 to 84 of Decree No. 93 / 1993 Coll., as amended. '
9.
The right to exemption, including the reference to the provision of the law under which this entitlement is applied, must be exercised by the transferee in writing for selected products covered by the provisions of Sections 8 (1) (b), 23 and 29 (1) (a) to (e), not later than the proof of removal from storage from the domestic producer or with the customs authority when the written declaration is lodged (16) for their importation. In the application of the claim to selected products covered by § 29 (1) (a) to (d), the transferee shall submit an authorisation to the Ministry of Agriculture and, in the application to selected products covered by § 29 (1) (e), an authorisation of the Ministry of Finance to purchase or import alcohol. If they do not, the claim shall cease. '
Article 10 (1) (b) reads as follows:
"(b) the trade name, registered office and tax identification number for legal persons, the name and surname, business name, domicile and tax identification number (if assigned) for natural persons to whom the selected products have been removed from storage pursuant to § 2 (h);"
11. in Paragraph 10 (1), the following points (f) and (g) shall be replaced by a comma at the end of the period:
"(f) the date of issue of the tax document;
(g) the serial number of the tax document. ';
12. in Paragraph 10 (3), the word "buyer" shall be replaced by "person referred to in paragraph 1 (b)."
13. In Paragraph 10, the following paragraph 4 is inserted after paragraph 3:
"(4) In the cases referred to in § 26 (a) to (c), the payer shall not issue a tax document in domestic production. '
14. In Section 10, paragraph 5, the dot is deleted at the end and the following text is added: "to (e). The tax document shall not be issued on removal from storage of selected products exempt pursuant to Article 29 (1) (f) and (2). ';
15. Paragraph 6 shall be deleted in Paragraph 10.
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
16. Paragraph 10 (9) reads as follows:
"(9) The payers are required to issue a double-copy tax document. The first copies shall be issued by the payers to the person referred to in paragraph 1 (b). The second copy and all other documents relevant for determining the amount of the tax shall be kept by the payer for a period of 10 years from the end of the calendar year in which the tax became chargeable. ';
17. In Article 12 (1) (a), a comma shall be deleted at the end and the following text shall be added: "or a certificate by the customs authority of the release of the selected products for export under a customs-approved procedure for placing the selected products in a free zone or free warehouse in the course of business; (8) the right to refund may be exercised only if the selected products physically enter a free zone or free warehouse."
18. in Article 12 (1) (e), the following points (f), (g) and (h) are replaced at the end of the dot:
"(f) the creation of a fact pursuant to § 42a,
(g) take-over at the store of the payer of the selected products returned by the agency (8a),
(h) refusal of a request for approval to be deleted from the Commercial Register or other records on termination of business in the event that the tax is incurred pursuant to Article 26 (e). "
19. Paragraph 12 (2) reads as follows:
"(2) The right to refund referred to in paragraph 1 shall be exercised by the payer in respect of the selected products in the tax return referred to in Article 13, no later than six months after the last day of the month in which the right to refund arose. The period for entitlement to refund shall expire on the date of removal from storage of the product by the payer who has not claimed the refund. The right to refund referred to in paragraph 1 may be exercised by the payer only up to the amount of the tax calculated at the rate applicable on the date of its import or removal from storage at which the tax became chargeable. ';
20. in Article 12 (4) (b), at the end of the dot, the following point (c) is added:
"(c) for sale of selected products at prices without tax to members of aircraft crews of foreign lines on departure from the Czech Republic."
21.
"(5) By decree, the Ministry of Finance sets out the conditions for granting and withdrawing the authorisation and sale of selected products at prices exclusive of tax to natural persons when crossing the national borders of the Czech Republic through a customs crossing point, in the transit space of Czech customs airports, on board aircraft of foreign lines and crew members of aircraft of foreign lines on departure from the Czech Republic."
22. In Paragraph 12, paragraphs 7 and 8 are added after paragraph 6:
"(7) If the payer does not claim a refund, although they may have done so pursuant to Paragraph 12 (1), the choice of the products for which a refund may have been claimed pursuant to Article 12 (1) shall be considered as if that right had been exercised when the tax obligation under Section 5 was imposed.
(8) Goods placed in Duty / Tax Free stores shall be regarded as exported goods. '
23. In Paragraph 13 (5), the following sentence is added at the end:
"Failure to comply with the time limit shall cease to be eligible for refund and this period may not be extended or recovery may not be authorised in the previous situation. '
24. in Paragraph 14, the following paragraph 12 is inserted after paragraph 11:
"(12) If, during the tax period, the amount of the refund entitlement exceeds the amount of the tax liability, the difference between those amounts shall be treated in a similar manner to that of the tax overpayment. 19a)
19a) § 64 of ČNR Act No. 337 / 1992 Coll., as amended. '
Paragraphs 12 to 15 shall be renumbered paragraphs 13 to 16.
25. Article 15 (1) reads as follows:
"(1) The taxpayers who obtain tax pursuant to Articles 5, 20, 26 (d) and (e) and 34a, with the exception of Article 5 (1) (b), shall be required to register as taxpayers of excise duties with the competent financial authority at the latest until the first tax obligation has been established. The payers who are entitled to reimbursement pursuant to Article 12 (1) shall be required to register as excise duty payers with the competent financial authority at the latest by the date of the first refund application, unless they are already registered as excise duties payers. The method of registration shall be laid down in a separate Regulation. 17) '.
26. Paragraph 16, including the title and note No 19b, reads:
Tax accessories
(1) The amount and method of measurement of the accessories and their recovery, with the exception of imports of selected products, are laid down in a specific regulation. (19b)
(2) When importing selected products, the amount of fines and periodic penalty payments and the manner in which they are imposed and enforced shall be determined by the customs law. 20)
19b) Act No. 337 / 1992 Coll., as amended. '
27. in Paragraph 18 (1), the words "referred to in Paragraph 23 (3)" shall be replaced by the words "from manufacturer to state material reserves 20a)."
28. Paragraph 18 (2) reads as follows:
"(2) The taxpayers are also all legal and natural persons who obtain blends of fuels and lubricants, oil distillates from primary distillation or the cracking of oil, modified petroleum products obtained as a by-product from the extraction of natural gas or oil, liquefied gases or compressed gases without tax, or receive light heating oils at a price up to a tax of CZK 2200 per tonne, and use them as fuel or sell them with the designation of automotive petrol, aviation fuel, diesel or kerosene, or sell them, even without such designation, as fuel. '
29. Paragraph 18 shall be added to paragraph 3:
"(3) The payers are also all legal and natural persons who obtain blends of petrol with other fuels and lubricants used to drive two-stroke engines without tax and use them to drive other engines or sell them to drive other engines. '
30. in Paragraph 19 (1), the words "light fuel oils" shall be inserted after the words "diesel oil (except biodiesel)," and the words "(except for a mixture with petrol)" shall be replaced by "(except for mixtures of petrol with other fuels and lubricants used to drive two-stroke engines)."
Article 19 (3) reads as follows:
"(3) For the purposes of this Act, biodiesel means fuels and lubricants biodegradable at least 90% per 21 days according to the CEC International Test L-33-T-82."
32. Paragraph 19 shall be added to paragraph 4:
"(4) The mixing of two or more types of petrol shall also be considered as the production of petrol. ';
33.
"(b) on the date of use of non-taxed fuels and lubricants or light fuel oils containing a tax of up to CZK 2200 per tonne, referred to in Paragraph 18 (2), as fuel, or on the date of their sale with the designation of automotive petrol, aviation fuel, diesel or kerosene, or on the date of their sale, even without such designation, evidenced as fuel."
34. in Paragraph 20 (b), at the end of the dot, the following point (c) is added:
"(c) the date of application or sale of the non-taxed fuels and lubricants referred to in Article 18 (3) for propulsion other than two-stroke engines."
35. Paragraph 22, including the title, reads:
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | Sazba daně |
| 2710 | automobilové benziny a letecké pohonné hmoty (s výjimkou leteckých petrolejů) s obsahem olova do 0,013g/l | 10 160 Kč/t |
| automobilové benziny a letecké pohonné hmoty (s výjimkou leteckých petrolejů) s obsahem olova nad 0,013g/l | 11 570 Kč/t | |
| technické benziny | 11 570 Kč/t | |
| směsi benzinů podle § 19 odst. 4 a směsi benzinů s jinými palivy a mazivy | 11 570 Kč/t | |
| motorové nafty (s výjimkou bionafty) a petroleje | 8 340 Kč/t | |
| lehké topné oleje (s výjimkou lehkých topných olejů používaných jako pohonná hmota) | 2 200 Kč/t | |
| směsi paliv a maziv používané jako pohonná hmota ( s výjimkou směsí benzinů podle § 19 odst. 4 a směsí benzinů s jinými palivy a mazivy) | 8 340 Kč/t | |
| ropné destiláty z primární destilace nebo krakované ropné suroviny používané jako pohonná hmota | 8 340 Kč/t | |
| upravené uhlovodíkové produkty získané jako vedlejší produkt při těžbě zemního plynu nebo ropy používané jako pohonná hmota | 8 340 Kč/t | |
| automobilové a letecké motorové a převodové oleje a automobilová plastická maziva | 0 Kč/t | |
| 2711 | zkapalněné plyny používané jako pohonná hmota s výjimkou bioplynu | 2 370 Kč/t |
| stlačené plyny používané jako pohonná hmota | 0 Kč/m3 | |
| 3403 | směsi paliv a maziv obsahující méně než 70 % minerálních olejů používané jako pohonná hmota vyjma bionafty ve smyslu § 19 odst. 3. | 8 340 Kč/t |
| 3823 | směsi paliv a maziv obsahující méně než 70 % minerálních olejů používané jako pohonná hmota vyjma bionafty ve smyslu § 19 odst. 3. | 8 340 Kč/t.“ |
36. Paragraph 24, including the title, reads:
Payers
The payers are also
(a) legal persons purchased by alcohol referred to in Article 29 (1) (b);
(b) legal and natural persons, if, in the production and circulation of alcohol, they exceed the established alcohol loss standards, 21)
(c) legal and natural persons who purchase or import alcohol exempt under Article 8 (1) (b) or Article 29 (1) (a), (c), (d) and (e). "
37. Paragraph 25 (1) reads as follows:
"(1) The subject of the tax shall be alcohol contained in any mixture with other substances. '
38. Paragraph 25 (3), (4) and (6) read as follows:
"(3) The subject of the levy shall not be alcohol if its share in mixtures with other substances, not for beverages, is at most 15% of the absolute alcohol in the volume of all substances contained in the mixture.
(4) The subject of the levy is not alcohol if its share in drinks, except for beer under § 31 and wine under § 35, is at most 0,5% by volume of alcohol.
(6) The alcohol for which the exemption provided for in Article 9 has been claimed and which has been used for a purpose other than that permitted, shall not benefit from the exemption. '
39. in Paragraph 26 (d), "paragraph 1" is replaced by "point (a)."
40. In Article 26, at the end of the dot, point (e) is replaced by the following:
"(e) the application for the written consent of the tax administrator to be removed from the commercial register or other records 21e) at the time of termination of activity or notification to the tax administrator of termination, 21f) for which the alcohol exempt pursuant to § 8 (1) (b) or § 29 (1) (a), (c), (d) and (e) has been purchased or imported, in the case of non-taxed alcohol which is held by the payer on stock, with the exception of non-taxed alcohol exempt under § 29 (1) (f), and of alcohol generally denatured, of synthetic technical alcohol, etc.
21e) § 35 (2) of Act No. 337 / 1992 Coll., as amended.
21f) § 33 (7) of Act No. 337 / 1992 Coll., as amended. '
41. Paragraph 28, including the title, reads:
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | Sazba daně |
| 2207 | líh | 195 Kč/1 l.a. |
| 2208 | destiláty ovocné z pěstitelského pálení22) | 95 Kč/1 l.a. |
| lihoviny, destiláty | 195 Kč/1 l.a.“. |
Article 29 (1) (c), (d), (e) and (f) read as follows:
"(c) alcohol specially denatured, used for the purpose laid down, 21a) alcohol generally denatured, alcohol synthetic technical, seedlings and canisters,
(d) alcohol removed from the producer for special denaturing at the customer, 21a)
(e) the alcohol referred to in Article 25 (2) (b), with the exception of synthetic technical alcohol, intended for use as a material entering into manufactured products in the course of business, on the basis of the prior written consent of the Ministry of Finance,
(f) alcohol contained in mixtures with other substances exceeding 15% by volume of absolute alcohol of all the substances contained in the mixture, provided that such mixtures are a product of the manufacture of the products referred to in (a) and are not covered by subheadings 2207 and 2208 of the tariff nomenclature code number. "
43. Paragraph 29 (2) shall be replaced by a dot at the end of point (b) and point (c) shall be deleted.
44. in Paragraph 31 (1), "0,6% by weight of alcohol" is replaced by "0,5% by volume of alcohol";
45. Paragraph 33, including the title, reads:
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | sazba daně v Kč/hl | |||||
| pro malé nezávislé pivovary podle § 2 písm. i) | pro ostatní právnické osoby a fyzické osoby | ||||||
| velikostní skupina podle výstavu | |||||||
| do 10 000 hl | více než 10 000 hl do 50 000 hl včetně | více než 50 000 hl do 100 000 hl včetně | více než 100 000 hl do 150 000 hl včetně | více než 150 000 hl do 200 000 hl včetně | |||
| 2203 | u piva do 10 % původní stupňovitosti včetně | 79,- | 94,- | 110,- | 126,- | 141,- | 157,- |
| u piva více než 10 % do 12 % stupňovitosti včetně | 160,- | 192,- | 224,- | 256,- | 288,- | 320,- | |
| u piva více než 12 % původní stupňovitosti | 215,- | 258,- | 301,- | 344,- | 387,- | 430,-“. | |
46. The following Section 33a is inserted after Section 33:
(1) The small independent brewery shall notify the financial authority of its inclusion in the size group by 31 January of the calendar year according to the expected annual exhibition.
(2) A small independent brewery that starts production during a calendar year shall notify the financial authority of its inclusion in the size group by the end of the month in which it began production. The expected exhibition shall be calculated as 12 times the proportion of the expected exhibition from the start of activity until the end of the year and the number of months of production in the calendar year including the month in which production begins.
(3) The inclusion of a small independent brewery in the size group may be one degree below the actual exhibition in the previous calendar year.
(4) If the actual exhibition in the calendar year is higher than the upper limit of the size group to which the small independent brewery has been included, the brewery shall, by 31 January of the following year, pay a tax supplement equal to the product of the actual exhibition according to the degree and difference between the rate of tax for the size group corresponding to the actual exhibition and the rate of tax for the size group in which it was included. ';
47. in Paragraph 34 (2), "(g)" is replaced by "(h)"; in Paragraph 34 (3), the words "if the tax administrator so requests' are deleted.
48. In the introductory sentence of Article 35 (1), the words "wines containing more than 0,5% by volume of alcohol 'are inserted after the words" are'.
49. in Paragraph 35 (1) (b), the words "at a temperature of 20 ° C" shall be inserted after the words "reach."
50. Paragraph 37, including the title, reads:
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | Sazba daně |
| 2204 | révová vína podle § 35 odst. 1 písm. a) a odst. 2 | 5,50 Kč/litr |
| šumivá vína podle § 35 odst. 1 písm. b) a odst. 3 | 23,40 Kč/litr | |
| 2205 | desertní a desertní kořeněná vína podle § 35 odst. 1 písm. c) | 16,40 Kč/litr |
| 2206 | ostatní nápoje podle § 35 odst. 1 písm. d) | 5,10 Kč/litr |
| směsi ostatních nápojů podle § 35 odst. 1 písm. d) s révovými víny podle § 35 odst. 1 písm. a) a odst. 2 | 6,10 Kč/litr | |
| směsi ostatních nápojů podle § 35 odst. 1 písm. d) s révovými víny podle § 35 odst. 1 písm. a) a odst. 2 dosycované CO2, které při uzavřeném obsahu dosahují při teplotě 20 °C přetlak menší než 0,3 MPa | 6,10 Kč/litr | |
| směsi ostatních nápojů podle § 35 odst. 1 písm. d) s révovými víny podle § 35 odst. 1 písm. a) a odst. 2 dosycované CO2, které při uzavřeném obsahu dosahují při teplotě 20 °C přetlak nejméně 0,3 MPa | 23,40 Kč/litr | |
| směsi ostatních nápojů podle § 35 odst. 1 písm. d) s révovými víny podle § 35 odst. 1 písm. a) a odst. 2 šumivé | 23,40 Kč/litr“. |
51. Paragraph 40, including the title, reads:
Tax rates
The tax rates shall be as follows:
| Číselný kód nomenklatury celního sazebníku | Text | Sazba daně |
| 2402 | cigarety filtrové délky nad 70 mm | 0,51Kč/kus |
| cigarety provazcové a cigarety filtrové délky do 70 mm včetně | 0,41 Kč/kus | |
| doutníky, cigarilos | 0,46 Kč/kus | |
| 2403 | cigaretový tabák nařezaný pro ruční výrobu cigaret | 475 Kč/kg |
| tabákové vložky z cigaretového tabáku pro ruční výrobu cigaret | 0,51 Kč/kus | |
| lulkové, dýmkové, šňupavé a žvýkací tabáky | 35 Kč/kg“. |
52. In Paragraph 40a (6), the end of the period is replaced by a semicolon and the following words are added, which, including footnote 22a), read: "tobacco labels weakened by 22a shall not be considered as damaged.
22a) Decree of the Ministry of Finance No. 11 / 1994 Coll., laying down details on the labelling of certain tobacco products, as amended. '
53.In Article 40a (7), the number "3" is replaced by "5."
54. in Paragraph 40b (13), the word "submission" shall be replaced by the word "takeover."
55.
"(1) The cigarette manufacturer or importer shall return to the customs authority damaged or contaminated tobacco labels. In the case of damaged tobacco labels, the undamaged part shall be at least 60% of the total surface area of the tobacco sticker. For contaminated tobacco labels, if not damaged, it shall be demonstrated that they are tobacco labels obtained in accordance with the legislation. For contaminated tobacco labels which are also damaged, both conditions must be met. For damaged or contaminated tobacco labels, the customs authority shall issue non-damaged tobacco labels free of charge. If the damaged or contaminated tobacco sticker is composed of several parts, it may only be replaced without damage if there is no doubt that the individual parts belong together. The customs authority returned the damaged and contaminated tobacco labels shall destroy them with the participation of an authorised official of the Ministry of Finance. The parties involved in the destruction of returned damaged and contaminated tobacco labels shall draw up a written record. ';
56. in Paragraph 40e, the following paragraph 3 is inserted after paragraph 2:
"(3) The provisions of paragraphs 1 and 2 shall not apply where the number of missing tobacco stickers does not exceed 0,8% of the tobacco stickers accepted for the period between the two inventories referred to in Paragraph 40c (2). If 0,8% is exceeded, the provisions of paragraphs 1 and 2 shall apply only to the number of tobacco labels exceeding that quantity. ';
Paragraphs 3 to 8 shall be renumbered paragraphs 4 to 9.
Transitional and final provisions
1. The penalty paid after the application of this Act for the tax period 1993 and 1994 may not exceed the amounts of the tax increase which could be imposed under the former provisions in force until 31 December 1994.
2. In 1995, a small independent brewery shall notify the competent financial authority of its inclusion in the size group (Paragraph 33a (1)) by 30 June 1995.
3. In 1995, small independent breweries are considered to be included in the size group of the actual exhibition in 1994 (Section 33a (1) and (2)). Paragraph 33a (3) shall not apply in 1995.
4. For small independent breweries under § 2 (i), until 30 June 1995 the rate of tax referred to in § 33 shall apply under the heading "for other legal persons and natural persons."
6. The Ministry of Finance may, by law, adjust the details resulting from Paragraph 33a (4).
The President of the Chamber of Deputies of the Parliament of the Czech Republic is hereby authorised to declare in the Collection of Laws of the Czech Republic the full text of the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as is apparent from later laws.
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Regulation Information
| Citation | Act No. 260 / 1994 Coll., amending and supplementing the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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