Act No. 292 / 2009 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Valid
Law
Effective from 01.10.2009
292
THE LAW
of 22 July 2009
amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 379 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 310 / 2008 Coll., Act No. 245 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 124 / 2008 Coll., Act No. 245 / 2008 Coll., Act No. 245.
1. in § 3 (p):
"(p) a project of technological development of an environmentally more environmentally friendly fuel mixture based on the alcohol of yeast anhydrous specially denatured, a mixture of heavy gas oils with water or a project of technological development of environmentally friendly fuels produced from non-food parts of biomass or biological waste; these projects must be approved by the Ministry of the Environment and the Ministry of Finance, '.
2. In Article 6 (1), "6 'is replaced by" 8';
3. In Article 12 (1), the words "in writing 'shall be inserted after the words" before their date of issue' and the words "before their publication 'shall be replaced by the words" at the end of the paragraph'.
4. In Article 12 (3) and in Article 13 (1), "Article 53 (3) to (7) 'is replaced by" Article 53 (4) to (9)'.
5. In Article 21 (7), "(Article 77) 'is replaced by" (Article 77 and Article 116a)';
6. In Article 21 (17), "(77) and (90) 'is replaced by" (77), (90) and (116a)';
7. In Paragraph 22, the dot is replaced by a comma at the end of paragraph 19 and the following point (e) is added:
"(e) repeatedly fail to complete the tax security within the period laid down in Paragraph 21 (10)."
8. In Article 23, the following paragraph 7 is inserted after paragraph 6:
"(7) The decision to authorise the single acceptance of selected products shall indicate the period of validity of the selected products. This authorisation shall be valid for 3 months from the date on which the decision becomes final. '
Paragraph 7 shall become paragraph 8.
9. In the second sentence of Paragraph 28 (9), the words "the operator of the recipient tax warehouse 'shall be inserted after the words" the carrier'.
10. In Paragraph 29 (2), the words "unless otherwise provided for in this Act (Paragraph 60 (13)) 'shall be inserted after the words" the Czech Republic'.
11. In Paragraph 31, at the end of paragraph 1, the sentence "The notification shall indicate the date of the start of transport. 'shall be added.
12. in Article 45 (2) (c):
"(c) mixtures of mineral oils referred to in paragraph 1 (b); (b) intended as fuel for the propulsion of compression-ignition engines with rapeseed oil methyl esters shall be at least 30% by volume of all substances contained in the mixture; ';
13. in Article 45 (2) (d), "volume" shall be inserted after "95%" and "5%";
14. in Article 45 (2) (e) and (h), the word "volume" shall be inserted after the words "85%" and "15%";
15. in Article 45 (2) (f), "(d), (e) and (g) to (j)" shall be replaced by "(b) to (e) and (g) to (m)."
16. in Article 45 (2) (g), "(d) and (e)" shall be replaced by "(d), (e), (l) and (m)" and the word "volume" shall be inserted after "95%."
17. in Article 45 (2), the word "volume" shall be added at the end of the text of point (i).
18. in Paragraph 45 (2) (j), the words "rapeseed oil or rape oil ethyl esters, produced from leaveof yeast anhydrous specially denatured or of leaveof yeast anhydrous generally denatured (35) 'are replaced by the words" fatty acids listed under CN code 3824 90 99', the words "rapeseed oil or rape oil ethyl esters' are replaced by the words" fatty acids', the words "weight 'are replaced by the words" volume' and the words "or 'are deleted.
19. In Article 45, at the end of paragraph 2, the dot is replaced by a comma and the following points (l) and (m) are added:
"(l) mixtures of mineral oils with yeast anhydrous spirit specially denatured or of yeast anhydrous spirit generally denatured and which are equivalent to the mineral oils referred to in paragraph 1 (a) and comply with the relevant technical standard 35b) intended for use, offered for sale or used for engine propulsion; or
(m) mixtures of mineral oils with yeast anhydrous alcohol specially denatured, not specified in (d), (e), (i) or (l), which contain not more than 95% by volume of yeast anhydrous spirit, specially denatured and which are for use equivalent to the mineral oils referred to in paragraph 1 (b) and comply with the relevant technical standard 35c), intended for use, offered for sale or used for engine propulsion.
35b) ČSN 65 6512 Motor fuels - Ethanol E85 - Technical requirements and test methods.
35c) ČSN 65 6513 Motor fuels - Ethanol E95 for diesel engines - Technical requirements and test methods. '
20. in Paragraph 45 (3) (a), the word "or" shall be replaced by a comma and the words "or for the manufacture of mixtures referred to in paragraph 2 shall be added at the end of the text of the letter;"
21. in Paragraph 45 (3) (k), the word "or" shall be replaced by a comma and the words "or for the manufacture of mixtures referred to in paragraph 2" shall be added at the end of the text of point (k).
22. In Article 45 (4), the words "or for the production of heat 'are replaced by the words" for the production of heat or for the manufacture of mixtures referred to in paragraph 2'.
23. In the third sentence of Paragraph 45 (9), the words "collaborated as a building under the special legislature36) 'are replaced by the words" used in accordance with the building law 35d)'.
footnote 36 is deleted, including the references to this footnote.
Footnote 35d:
"35d) § 119 et seq.
24. In Paragraph 48, paragraphs 17 and 18 are added:
"(17) The mixtures of mineral oils referred to in § 45 (2) (l) are taxed at 11 840 CZK / 1000 l.
(18) The mixtures of mineral oils referred to in § 45 (2) (m) are taxed at a rate of CZK 9 950 / 1000 l. '
25. in Article 49 (10), the words "mineral oils referred to in Article 45 (1) (a) and (b)" shall be replaced by the words "aviation fuel of the petrol type covered by CN codes 2710 11 31 or 2710 11 70 or jet fuel covered by CN code 2710 19 21."
26. In Article 49 (14), the words "or alcohol of yeast anhydrous generally denatured 'are deleted and the words" (g)' are replaced by the words "(m) '.
27. In Paragraph 49, paragraphs 18 to 21 are added:
"(18) Fatty acid methyl esters or ethyl esters listed under CN code 3824 90 99 which are intended for use, offered for sale or used for engine propulsion shall be exempt.
(19) Plant oils falling within CN codes 1507 to 1518 which are intended for use, offered for sale or used for engine propulsion shall be exempt.
(20) Liquefied biogas referred to under code 2711 19 which is subject to tax pursuant to Paragraph 45 (1) (e) shall be exempt.
(21) Mineral oils produced from non-food parts of biomass or from bio-waste which comply with the mineral oils referred to in § 45 (1) (a) or (b), or mixtures referred to in § 45 (2) (l) which are intended for use, offered for sale or used for propulsion of engines of selected motor vehicles in the pilot projects referred to in § 3 (p) shall be exempt. ';
28. In the last sentence of Article 50 (2), "Article 53 (5) and (6) 'is replaced by" Article 53 (7) and (8)'.
29. In Article 53 (1), the words "3 to 5 'are replaced by the words" 4 to 9' and at the end of the paragraph the sentence "This does not apply to the mineral oils referred to in Article 45 (2) (m) which are exempted under Article 49 (14) or to mineral oils exempted under Article 49 (21) 'is added.
30. In Article 53, the following paragraph 2 is inserted after paragraph 1:
"(2) The provisions of paragraph 1 shall apply mutatis mutandis to the free transmission of waste oils subject to tax under Paragraph 45 (1) (d). ';
Paragraphs 2 to 7 shall be renumbered paragraphs 3 to 8.
31. in Article 53 (4), "§ 49 (3), (6), (10), (12), (14) and (17)" shall be replaced by "§ 49 (3), (6), (10), (12), (17) to (20)";
32. In Paragraph 53, the following paragraph 6 is inserted after paragraph 5:
"(6) Special authorisations may not be granted to users who sell or transmit waste oils referred to in Article 45 (1) (d) which they themselves have produced or in whose activities such waste oils have been produced in quantities of less than 10 000 litres per calendar year. '
Paragraphs 6 to 8 shall be renumbered paragraphs 7 to 9.
33.In Section 53a, "3 to 6 'is replaced by" 4 to 8';
34. in Article 54 (2), the following point (c) is inserted after point (b):
"(c) the date of acceptance of taxed mineral oils intended for technological purposes directly related to production,"
Point (c) shall be renumbered (d).
35. In Article 54, paragraph 3 is added:
"(3) For the taxed mineral oils referred to in § 45 (2) (l), the payer shall be entitled to refund on the date on which they are put into free circulation in the tax territory of the Czech Republic. The tax shall be refunded at the rate corresponding to the tax calculated on the basis of the quantity of yeast anhydrous alcohol specially denatured and of yeast anhydrous spirit generally denatured 35) contained in mineral oil. '
36. in Paragraph 57 (5):
"(5) The tax shall be refunded at the rate of 60% of the tax which was included in the price of the purchased products referred to in Article 45 (1) (b) and Article 45 (2) (j) and at the rate of 85% of the tax which was included in the price of the purchased products referred to in Article 45 (2) (c) applicable on the date of their entry into free circulation. '
37. in Article 59 (1) (a), the word "or" shall be replaced by a comma and the words "or, for the manufacture of mixtures referred to in Article 45 (2)," shall be added at the end of the text of point (a);
38. in Article 59 (1) (h), the word "or" shall be replaced by a comma and the words "or for the manufacture of mixtures referred to in Article 45 (2)" shall be added at the end of the text of point (h).
39. in Paragraph 59 (6) (a), the words "approved as a building under the special legislature36)" shall be replaced by the words "used in accordance with the Construction Act 35d)."
40. In Paragraph 60, the following text is added at the end of paragraph 4: "These persons are also required to use an approved measuring system (1) in their activity, the electronic recording of the mass of liquefied petroleum gases issued being an integral part of which allows an authorised electronic extract from that system (mass flow meter). The mass flow meter shall be located in such a way that it records the actual quantity of liquefied petroleum gases filled in pressure vessels. The mass flow meter shall be sealed at all times by the customs office responsible for the operation. ';
41. In Paragraph 60, the following paragraph 13 is inserted after paragraph 12:
"(13) The legal or natural person collecting liquefied petroleum gases for business purposes which are subject to tax pursuant to Paragraph 45 (1) (f) or (g) and which have been released for free circulation in another Member State shall provide a tax security equivalent to that which would have to be granted and paid as if those gases had been intended for engine propulsion. '
Paragraph 13 shall become paragraph 14.
42. In Paragraph 60 (14), "paragraphs 3 to 9 and 11 'are replaced by" paragraphs 3 to 9 or 11' and "up to CZK 500 000 'is replaced by" from CZK 50 000 to CZK 1 000 000'.
43. In Article 60a (16), the first sentence is replaced by the following: "If the holder of the authorisation or the place of residence of the storage of liquefied petroleum gases is to change his registered office or place of residence, the Customs Directorate shall issue a decision amending the original authorisation.
44. In Paragraph 60a, paragraphs 19 and 20 are added:
"(19) In the event of withdrawal of an authorisation pursuant to points (a) to (c) of paragraph 18, Paragraph 13 (21) shall apply mutatis mutandis.
(20) Where a legal or natural person referred to in Article 60 (1) or (2) has been withdrawn from the authorisation referred to in points (a) to (c) of paragraph 18, a new permit for the purchase of liquefied petroleum gases put into free circulation may be issued to that person not earlier than two years after the legal power has been granted to withdraw the authorisation for the purchase of liquefied petroleum gases put into free circulation. ';
45. The following Section 116a is inserted after Section 116:
Security of tobacco tax
(1) If the tax warehouse operator operates only one tax warehouse, the tax security provided by the deposit or transfer of funds to the depository tax account established by the customs office shall not exceed CZK 50 000 000.
(2) If the tax warehouse operator operates more than one tax warehouse, the tax security provided by the composition or transfer of funds to the depository account established by the customs office, regardless of how many tax warehouses it operates, shall not exceed CZK 100 000. '
46. in Sections 134e and 134p, at the end of paragraph 9, the sentence "This shall not apply to non-commercial natural persons buying these mineral oils in a unit pack of up to 50 kg."
47. in Sections 134e and 134p, the following paragraph 10 is added:
"(10) Paragraph 8 (a) shall not apply to mineral oils which:
(a) they are, or are to be, transported to other Member States under a conditional exemption scheme or free tax circulation, or which are, or are to be, proved to be, exported to third countries; or
(b) they are demonstrated or are to be transported between tax warehouses under the conditional exemption scheme. "
48. in Article 135b (3), point (c) is deleted;
Points (d) and (e) shall be renumbered (c) and (d).
49. In Article 135b, the following paragraph 4 is added:
"(4) For the administrative offence referred to in paragraph 1 (g), a fine of CZK 50,000 to CZK 1000 000 shall be imposed."
50. in Article 135g (1), the words "and pursuant to Article 134e (10)" shall be added at the end of the text of point (g).
51. in Article 135h (1), the words "and pursuant to Article 134p (10)" shall be added at the end of the text of point (h).
52.In Article 139 (3), "Paragraph 49 (14)" is replaced by "Paragraph 49 (16)."
Transitional provisions
1. Legal and natural persons who, before the date of entry into force of this Act, have acquired mineral oils which have been exempt pursuant to Article 49 (10) of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, and which are not covered by the codes of CN codes 2710 11 31, 2710 11 70 or 2710 19 21 shall, without undue delay, take stock of mineral oils which are not covered by the exemption under Article 49 (10) of Act No 353 / 2003 Coll., as effective from the date of entry into force of that Act.
2. Mineral oils referred to in point 1 may be used under the conditions laid down in Article 49 (10) of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, not later than the first day of the fourth calendar month following the date of entry into force of that Act; on that date there is an obligation to recognise and pay the tax.
3. Where, for mineral oils exempted pursuant to Article 49 (10) of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, a special authorisation has been required for the acceptance and use of exempt mineral oils, a legal or natural person shall immediately notify the Customs Directorate of the change of the information contained in the authorisation which took place on the date of entry into force of this Act. When amending the authorisation, the Customs Directorate shall proceed mutatis mutandis in accordance with Section 13 (19) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act.
4. Exempted mixtures of mineral oils referred to in § 49 (14) of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act and put into free circulation before the date of entry into force of this Act, may be used in accordance with this exemption no later than the end of the third calendar month from the date of entry into force of that Act. After that date, they are regarded as tax-free. On that date, legal and natural persons who have not benefited from such mineral oils shall be liable for tax and payment.
5. Legal and natural persons who use mixtures of mineral oils pursuant to § 49 (14) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, may use those mixtures without special authorisation but not later than the end of the third calendar month from the date of entry into force of this Act. If, at the latest on the first day of the fourth calendar month following the date of entry into force of this Law, such persons are not required to grant the tax and to pay for mineral oils not consumed at that date.
6. Paragraph 54 (3) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, applies to taxed mineral oils put into free circulation after the date of entry into force of this Act.
7. Paragraph 45 (3) (a), (k) and Article 45 (4) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period beginning on the first day of the seventh calendar month from the date of entry into force of this Act.
8. The application of the conditional exemption for mineral oils referred to in § 59 (1) (a) and (h) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period beginning on the first day of the seventh calendar month from the date of entry into force of that Act.
9. Legal or natural persons who are required to apply the conditional exemption for mineral oils referred to in § 59 (1) (a) and (h) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, are required to submit an application for authorisation to operate the tax warehouse within 30 days of the date of entry into force of that Act; the authorisation issued by the Customs Directorate may be applied at the earliest on the first day of the seventh calendar month following the date of entry into force of this Law.
10. Where a legal or natural person referred to in point 9 makes an application for authorisation to operate a tax warehouse, he shall be obliged to take stock of the mineral oil stocks referred to in point 8 on the last day of the sixth calendar month following the date of entry into force of this Law. These mineral oils shall be deemed to be covered by the conditional exemption scheme on the first day of the seventh calendar month following the date of entry into force of this Act.
Amendment to the Act on the stabilisation of public budgets
Act 261 / 2007 Coll., on the stabilisation of public budgets, as amended by Act No. 2 / 2009 Coll., is amended as follows:
1. In Article LXXII, paragraph 7 is added:
"(7) A biogas intended for use, offered for sale or used for engine propulsion under CN code 2711 29 shall be exempt. ';
53. In Article LXXII § 17, at the end of paragraph 3, the sentence "Where free biogas is supplied, this shall be indicated on the tax document."
54. The following paragraph 3 is added to Article LXXII (18):
"(3) Where a supplier receives exempt biogas, he shall keep separate records of the biogas in accordance with paragraphs 1 and 2. ';
Amendment to Act No. 37 / 2008 Coll.
Act No. 37 / 2008 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 86 / 2002 Coll., on Air Protection and on the Amendment to Certain Other Laws (Air Protection Act), as amended, and Act No. 61 / 1997 Coll., on Lime and Amendment to Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, as amended, is amended as follows:
1. In Part One, Article I, point 14 is deleted.
2. In Part Five, Article VIII, the words "with the exception of Article I (14), which shall take effect on 1 July 2010 'shall be deleted.
Amendment of the Act amending certain laws in connection with the adoption of the Police Act of the Czech Republic
Act No. 274 / 2008 Coll., amending certain laws in connection with the adoption of the Law on the Police of the Czech Republic, as amended by Act No. 480 / 2008 Coll. and Act No. 41 / 2009 Coll., is amended as follows:
1. In Part 12 of Article XVIII, point 8, the text entitled "security of property and persons' (a) is deleted and the indication of points is deleted.
2. In point 8 of Article 12, in the text entitled "security of property and persons' in point (b), the words" valid for 5 years' are replaced by the words "valid for 10 years'.
3. In point 8 of Article 12, in the text entitled "Private Detectives' in point (b), the words" valid for 5 years' are replaced by the words "valid for 10 years'.
4. in point 1 of Article 12, the words "within 12 months' shall be replaced by the words" within 36 months';
EFFECTIVE
This Law shall take effect on the first day of the month following its publication.
z.
Klaus v. r.
Fischer v. r.
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Regulation Information
| Citation | Act No. 292 / 2009 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.09.2009 |
|---|---|
| Effective from | 01.10.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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