Act No. 313 / 2004 Coll.

Act on the state bond programme to cover part of the budget deficit of the Czech Republic for 2004 and amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll.

Valid Law Effective from 27.05.2004
Text versions: 27.05.2004
313
THE LAW
of 29 April 2004
on the government bond programme to cover part of the budget deficit of the Czech Republic for 2004 and amending Act No. 353 / 2003 Coll., on excise duties, as amended by Act No. 479 / 2003 Coll.
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

STATE DIFFERENT PROGRAMME AT THE REIMBURSEMENT OF PART OF THE BUDGET BUDGET OF THE CZECH REPUBLIC FOR 2004
§ 1
(1) The purpose of the government bond programme is to pay part of the budget deficit of the Czech Republic for 2004.
(2) The maximum scope of this sovereign bond programme is CZK 103 641 120 000.
(3) Any liabilities arising from this sovereign bond programme shall be repaid no later than 35 years after the date of entry into force of this Act.

ČÁST DRUHÁ

Amendment of the Excise Tax Act
§ 2
Act No 353 / 2003 Coll., on excise duties, as amended by Act No 479 / 2003 Coll., is amended as follows:
1. in Article 45 (1) (b) and (c):
"(b) medium oils and heavy gas oils covered by CN codes 27 10 19 11 to 27 10 19 49,
(c) heavy fuel oils covered by CN codes 27 10 19 51 to 27 10 19 69, ';
2. In Paragraph 48 (1), in the table in the column Text in the third sentence, comma is replaced by "a 'and the words" and heavy fuel oils' are deleted.
3. In Article 54, the following paragraph 5 is added:
"(5) The right to refund shall also be incurred by the tax warehouse operator on the date of receipt of the taxed products referred to in Paragraph 45 (7) which enter as material into manufactured or processed mineral oils. '

ČÁST TŘETÍ

EFFECTIVE
§ 3
This Act shall take effect on the day of its publication.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.

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Regulation Information

CitationAct No. 313 / 2004 Coll., on the state bond programme to cover part of the budget deficit of the Czech state budget for 2004 and amending Act No. 353 / 2003 Coll., on excise taxes, as amended by Act No. 479 / 2003 Coll.
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation27.05.2004
Effective from27.05.2004
Effective until-
Status Valid
The regulation text is for informational purposes only.
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