Decree No. 277 / 2005 Coll.
Decree amending Decree No. 413 / 2003 Coll., laying down the method of calculation of the right to refund of excise duty paid at the prices of certain mineral oils evidently used for the production of heat and the manner and conditions of keeping records of the purchase and consumption of these products
Valid
Order
Effective from 14.07.2005
Text versions:
14.07.2005
277
DECLARATION
of 1 July 2005
amending Decree No. 413 / 2003 Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils evidently used for the production of heat and the manner and conditions of keeping records of the purchase and consumption of these products
The Ministry of Finance provides pursuant to § 139 (1) for the implementation of § 56 (12) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 237 / 2004 Coll. and Act No. 217 / 2005 Coll., (hereinafter "the Act '):
Decree No. 413 / 2003 Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils evidently used for the production of heat and the manner and conditions of keeping records of the purchase and consumption of these products, is amended as follows:
1. In Article 1, the words "certain 'are inserted after the words" paid in prices', the words "referred to in Article 45 (1) (b) of the Act 'are deleted and the words" (Article 56 (8) of the Law)' are replaced by the words "(Article 56 (10) of the Law) '.
2. In Paragraph 2 (1), the words "(Paragraph 56 (2) of the Act) 'are deleted.
3. footnote 1 shall read:
"(1) Paragraph 56 (8) of Act No 353 / 2003 Coll., on excise duties, as amended by Act No 217 / 2005 Coll. '.
4. In Paragraph 2 (2), the words "or which it has dyed and marked in a tax warehouse 'are inserted after the word" produced'.
5. footnote 2 shall read:
"2) Paragraph 56 (9) of Act No 353 / 2003 Coll., on Excise Taxes."
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 277 / 2005 Coll., amending Decree No. 413 / 2003 Coll., laying down the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils evidently used for the production of heat and the manner and conditions of keeping records of the purchase and consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.07.2005 |
|---|---|
| Effective from | 14.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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