Act No. 291 / 2005 Coll.
Act amending Act No. 136 / 1994 Coll., on the coloring and marking of certain hydrocarbon fuels and lubricants and on measures related thereto, on the addition of Act No. 455 / 1991 Coll., on Commercial Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the Amendment to Act No. 588 / 1992 Coll., on Value Added Tax, as amended
Valid
Law
Effective from 02.08.2005
Text versions:
02.08.2005
18.07.2005
291
THE LAW
of 16 June 2005
amending Act No. 136 / 1994 Coll., on the coloring and marking of certain hydrocarbon fuels and lubricants and on measures related thereto, on supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and amending Act No. 588 / 1992 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 136 / 1994 Coll., on the dyeing and marking of certain hydrocarbon fuels and lubricants and on the measures related thereto, on the addition of Act No. 455 / 1991 Coll., on Commercial Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and amending Act No. 354 / 2003 Coll., Act No. 442 / 2003 Coll., and Act No. 237 / 2004 Coll., is amended as follows:
1. In the title of the Act, the words "on the addition of Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, on the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the amendment of the Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, as amended" shall be replaced by the words "and on the amendment of other laws."
2. In Article 1, the word "transport 'is replaced by" transport'.
3. Paragraph 2 (1), including footnotes 1 and 1a, reads as follows:
"(1) The following fuels and lubrication1 must be dyed and labelled under the conditions laid down below:
(a) medium oils covered by nomenclature code (1a) 2710 19 29, heavy gas oils covered by CN codes 2710 19 41, 2710 19 45 and 2710 19 49 and heavy fuel oils covered by CN codes 2710 19 61, 2710 19 63, 2710 19 65 and 2710 19 69 having at least two of the following characteristics:
1. beginning of distillation at min. 150 ° C, at maximum. 350 ° C shall be distil at least 20% of the volume, including losses,
2. density at 15 ° C min. 784 kg.m-3 and max. 913 kg.m-3,
3. kinematic viscosity at 20 ° C min. 1,3 mm2.s-1 and 40 ° C max. 18 mm2.s-1,
(b) lubricating oils and other oils covered by CN codes 2710 19 71, 2710 19 75 and 2710 19 99 having the following two characteristics simultaneously:
1. kinematic viscosity at 40 ° C max. 12 mm2.s-1,
2. flash point according to the Pensky and Martens method or the open cup (Cleveland) method max. 150 ° C.
1) Council Directive 95 / 60 / EC of 27 November 1995 on the taxation of diesel and fuel oil.
(1a) Council Regulation No 2658 / 87 / EC of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff. "
4. Paragraph 2 (2), including footnote 1b, reads as follows:
"(2) The fuels and lubricants having the characteristics referred to in paragraph 1 shall not be dyed and labelled, if they are fuel and lubricants referred to in special legislation (1b) and kerosene, the components for the production of those fuels and lubricants which are not coloured and labelled under this law, the products for specific processing listed under CN codes 2710 19 11, 2710 19 31, 2710 19 51 and 2710 19 71 and the products for chemical processing listed under CN codes 2710 19 15, 2710 19 35, 2710 19 55 and 2710 19 75. Such chemical processing cannot be considered as a component for the production of fuels and lubricants by blending. The Ministry of Industry and Trade will issue a decree setting out a list of petroleum products for which dyeing and marking are a defect in their use and therefore must not be dyed and labelled.
1b) § 77 of Act No. 56 / 2001 Coll., on the conditions of the operation of vehicles on the road. '.
5. Paragraph 2 (3) reads as follows:
"(3) Furthermore, those fuels and lubricants intended for transport from the Czech Republic to another Member State of the European Communities or for export to countries not members of the European Communities need not be dyed and labelled."
6. in Article 3 (c) and (d), including footnotes 2 and 2a:
"(c) the transport of fuels and lubricants by means of a conditional exemption scheme or free tax circulation (2);
(d) the importation of fuels and lubricants at the time of their entry into the territory of the European Community and subsequent release for free circulation or for inward processing under customs supervision in the system (2a);
2) Act No 353 / 2003 Coll., on excise duties, as amended.
2a) Act No. 13 / 1993 Coll., Customs Act, as amended. '
7. in Article 3 (e), the word "transport" is replaced by the word "transport."
8. in § 3 (f) and (g):
"(f) the consignee who receives fuels and lubricants from other Member States of the European Communities in free circulation or under a conditional exemption scheme from excise duty (2),
(g) by an importer, a person importing fuels and lubricants from non-Member States of the European Communities. "
9. In Article 3, at the end of point (g), the dot is replaced by a comma and the following point (h) is added:
"(h) by dyeing and marking of fuels and lubricants as defined in Article 2 (1), the homogenous incorporation of dye and marker substances into fuels and lubricants in a tax warehouse for the purpose of using such fuels and lubricants, with the exception of use for the propulsion of diesel engines.";
10.Paragraph 4 (2), including footnote 2b, reads as follows:
"(2) The coloring and marking of fuels and lubricants must be ensured by the manufacturer by the homogenous incorporation of the colouring agent and the branding agent provided for in specific legislation2b) into fuels and lubricants. The dyeing and marking of fuels and lubricants may also be provided by the consignee or importer, or by a person who receives such fuels and lubricants from a manufacturer within the territory of the Czech Republic under a conditional tax exemption scheme, by a homogenous incorporation of dye and marker substances into fuels and lubricants in a tax warehouse for the purpose of using such fuels and lubricants, with the exception of use for diesel engines. No other person shall be entitled to carry out dyeing and marking of fuels and lubricants.
(2b) Decree No 186 / 1996 Coll., laying down details of the colouring and labelling of certain petroleum fuels and lubricants, as amended. '
11. in Paragraph 4 (4):
"(4) Where the manufacturer, the consignee or the person responsible for the dyeing and labelling of fuels and lubricants as defined in Article 2 (1) does not submit a relevant certificate on request to the control authority, this shall be considered as a breach of the obligation to dye and label fuels and lubricants in the tax warehouse for the purpose of using those fuels and lubricants, except for use for diesel engines, or where the importer does not submit a relevant certificate on request to the control authority. Those who were required to export or transport fuels and lubricants according to their destination, if they are already their owner, shall have the same obligations as those laid down by this law for the manufacturer, the consignee or the person performing the colouring and marking of fuels and lubricants in the event of failure to carry out such exports or transport. ';
12. in Article 5 (1) and (2):
"(1) The manufacturer is obliged to dye and mark the fuels and lubricants produced by it before they are put into free circulation. This obligation shall also apply to the person making the colouring and marking of fuels and lubricants by homogenous incorporation of the dye and the marking into fuels and lubricants in the tax warehouse for the purpose of using those fuels and lubricants, with the exception of the use for the propulsion of diesel engines.
(2) The importer and the consignee are obliged to ensure that imported or transported fuels and lubricants comply with the conditions laid down in this Act before they are imported or transported into the Czech Republic. '
13. in Article 5 (3) (a), the word "transport" shall be inserted after the word "sell," and the word "transport" shall be inserted after the word "sell."
14. in Article 5 (4), the words "transport," and "processing," shall be inserted after the words "transport,"
15. in Article 6 (d), "transport" is replaced by "transport";
Article 16 (7a) is deleted.
17. The Annex to the Act, headed by the Customs Transitions pursuant to Article 5 (2) (a), shall be deleted.
Efficacy
This Act shall take effect on the 15th day following its publication.
Zaoralek v. r.
Klaus v. r.
Paroubek v. r.
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Regulation Information
| Citation | Act No. 291 / 2005 Coll., amending Act No. 136 / 1994 Coll., on the coloring and marking of certain hydrocarbon fuels and lubricants and on related measures, on the addition of Act No. 455 / 1991 Coll., on Business Enterprise (Trade Act), as amended, Czech National Council Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the amendment of the Act No. 588 / 1992 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.07.2005 |
|---|---|
| Effective from | 02.08.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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