Act No. 303 / 2000 Coll.
Act amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Valid
Law
Effective from 07.09.2000
Text versions:
07.09.2000
303
THE LAW
of 2 August 2000
amending Act No. 16 / 1993 Coll., on Road Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll. and Act No. 241 / 2000 Coll., is amended as follows:
1. in Article 3 (1) (a):
"(a) single-track vehicles, snowmobiles, three-wheel vehicles, four-wheel vehicles having a motorcycle design character and not exceeding 400 kg unladen mass and having a maximum net engine power not exceeding 15 kW and their trailers;"
2. in Article 3 (1), points (j) and (k) are deleted and the following point (ch) is added:
"(ch) electric vehicles."
3. Paragraph 3 (3) and (4) are deleted.
4. in Article 6, paragraphs 6, 7, 8, 9 and 10 are added:
"(6) For vehicles where the indication in the vehicle technical licence or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the Euro 2 limits laid down in UN Economic Commission for Europe Regulations 49- 02 B (Directive 91 / 542 / EEC, Directive 96 / 1 / EC), UN Economic Commission for Europe 83- 03 B, C (Directive 94 / 12 / EC) and UN Economic Commission for Europe 83- 04 B, C (Directive 96 / 44 / EC, Directive 96 / 69 / EC), the tax rate referred to in paragraphs 1 and 2 shall be reduced by 25% until 31.12.2001. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(7) For vehicles for which the indication in the vehicle technical licence or in a separate document issued by the vehicle manufacturer or his authorised representative (accredited importer) certifies that the vehicles comply with the Euro 3 limits, the tax rate referred to in paragraphs 1 and 2 shall be reduced by 50% until 31.12.2001; as from 1 January 2002, for those vehicles, the rate of tax referred to in paragraphs 1 and 2 shall be reduced by 25%. A reduction in the tax rate referred to in this paragraph and paragraph 5 may not be applied simultaneously to one vehicle.
(8) Euro 3 level limits are laid down in the implementing regulation.
(9) The reductions referred to in paragraphs 6 and 7 shall apply for one taxpayer to the number of semi-trailers corresponding to the number of tractors meeting the conditions for such reductions.
(10) The right of reduction referred to in paragraphs 6 and 7 for vehicles registered abroad shall be demonstrated by the taxpayer by a certificate or other document issued by the vehicle manufacturer. ';
5. In Article 10 (5), "to (k) 'is replaced by" to (ch)';
6. In Section 11, the words "for individual vehicles' shall be inserted after the words" tax credit '.
7. In Article 17, the following paragraph 2 is inserted after paragraph 1:
"(2) The Ministry of Transport and Communications shall issue an implementing act implementing Section 6 (8)."
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
Act No. 16 / 1993 Coll., on Road Tax, as amended by this Act, applies for the first time for the tax period 2000.
This Act shall take effect on the day of its publication.
Klaus v. r.
Havel v. r.
Zeman v. r.
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Regulation Information
| Citation | Act No. 303 / 2000 Coll., amending Act No. 16 / 1993 Coll., on Road Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.09.2000 |
|---|---|
| Effective from | 07.09.2000 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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