Decree No. 297 / 1993 Coll.
Decree of the Ministry of Finance on the sale of goods at prices excluding value added tax and the sale of selected products at prices without excise duties in connection with the transfer of state borders
Valid
Effective from 14.12.1993
297
DECLARATION
Ministry of Finance
of 19 November 1993
on the sale of goods at prices excluding value added tax and the sale of selected products at prices without excise duties in connection with the transfer of national borders
The Ministry of Finance pursuant to § 45 paragraph 8 of the Czech National Council Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll., and pursuant to § 12 paragraph 5 of the Czech National Council Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll., provides:
(1) The sale of goods at prices net of value added tax and at prices net of excise duties (hereinafter referred to as "price excluding taxes") to natural persons may take place only on the customs routes of road customs crossing (hereinafter referred to as "road customs crossing"), in the transit area of Czech international airports or on board aircraft of foreign lines.
(2) The sale referred to in paragraph 1 may take place only on the basis of an authorisation granted by the Ministry of Finance. 1)
(3) The sale of goods at a price without taxes takes place only to persons when the national border is transferred abroad. These persons shall present a valid travel document in the shops at road customs crossing points. In shops in the transit area of Czech international airports, the sale of goods at a price without taxes takes place upon presentation of a valid ticket with a destination station abroad.
The application for authorisation shall contain:
(a) the name and address and, where appropriate, the name and address of the applicant;
(b) the applicant's identification number and tax identification number;
(c) value added tax registration certificate, 2)
(d) the designation of the place where the shop is located;
(e) the agreement of the competent customs office to place the shop at road customs crossing points and in the transit area of international airports, indicating the conditions for checking the exit of goods abroad;
(f) approval of the administration of airports to place a shop in the transit area of international airports;
(g) approval of the administration of airports to sell goods on board aircraft of foreign lines.
(1) The Ministry of Finance may grant authorisation on condition that:
(a) the applicant is registered as a payer of value added tax, 3)
(b) the agreement of the competent customs office with the location of the shop at road customs crossing points or in the transit area of international airports is given;
(c) consent is given to the administration of airports to place a shop in the transit area of international airports or to sell goods on board aircraft of foreign flights.
(2) The Ministry of Finance in the authorisation specifies the types of goods sold at prices without taxes.
(1) The authorisation granted may not be transferred to another person.
(2) The authorisation holder is responsible for compliance with the conditions laid down therein.
Ministry of Finance:
(a) withdraw the authorisation granted where the authorisation was granted on the basis of false data;
(b) may withdraw the authorisation if the conditions laid down in the authorisation and in this decree are not complied with.
Persons operating DUTY / TAX FREE shops at the date of application of this Order shall be deemed to be operating on the basis of a permit provided that, within 30 days of the date of entry into force of this Order, they provide documents to the Ministry of Finance and communicate the information referred to in Section 2.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) Article 45 (7) of Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 196 / 1993 Coll. § 12 (4) of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll.
2) § 33 of ČNR Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
3) § 39 of ČNR Act No. 588 / 1992 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 297 / 1993 Coll., on the sale of goods at prices excluding value added tax and the sale of selected products at prices without excise duties in connection with the transfer of state border |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.1993 |
|---|---|
| Effective from | 14.12.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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