Act No. 315 / 2015 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended
Valid
Law
Effective from 01.01.2016
315
THE LAW
of 11 November 2015
amending Act No 353 / 2003 Coll., on excise duties, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 558 / 2004 Coll.
1. Paragraph 5 (6) reads as follows:
"(6) Selected products put into free circulation may be transported only with the tax document, sales document, transport document or decision referred to in paragraph 5. For selected products put into free circulation transported without
(a) the tax document, sales document or transport document shall be viewed as if it had been transported with the relevant document if the relevant document had been accepted by the tax administrator through the tax administrator's electronic portal before commencing the transport; or
(b) the decision referred to in paragraph 5 shall be deemed to have been transmitted with that decision if it has been notified before the start of the operation. "
2. In Article 6, the sentence "For selected products which are exempt without a tax exemption document, the sentence" shall be added at the end of paragraph 4, as if they had been transported with this document if this document had been accepted by the tax administrator through the tax administrator's electronic portal before the start of transport. "
3. in Articles 13c (b), 20 (1), 22b (1) and 33d, the words "without serious or objective reasons" shall be inserted after the words "months."
4. In Paragraph 22b (2), the words "except for cancellation in accordance with paragraph 1 'shall be inserted after the words" official'.
5. Paragraph 42c (1) reads as follows:
"(1) The tax administrator shall decide to release the selected products secured if:
(a) they have not been treated in the manner set out in Paragraph 42 (1) or (2);
(b) the selected products which have been transported with the document referred to in Article 42 (1) containing incorrect or false information have been taxed or have been lawfully acquired without tax; or
(c) the selected products which have been stored with the document referred to in Article 42 (2) containing incorrect or false information have been taxed. "
6. in Paragraph 42c, the following paragraph 2 is inserted after paragraph 1:
"(2) The tax administrator shall decide to release the means of transport where:
(a) the selected products to which this means of transport has been transported have not been treated in the manner set out in Paragraph 42 (1); or
(b) the selected products which have been transported by this means of transport with the document referred to in Article 42 (1) containing incorrect or false information have been taxed or lawfully acquired without tax. "
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
7. In Paragraph 42e, the following paragraph 3 is inserted after paragraph 2:
"(3) The tax administrator shall determine the amount of compensation referred to in paragraph 1 if this amount is at least CZK 100."
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
8. In Paragraph 51 (1), the sentence "In the transport document, instead of the amount of excise duty, the applicable rate of excise duty may be added after the first sentence."
9. In Paragraph 57 (2), the words "or bankruptcy 'are replaced by the words", bankruptcy or which is liable to recover public aid following a decision by the European Commission declaring the aid granted to that person illegal and incompatible with the internal market'.
10. in Article 60d (1) (b), the words "without serious or objective reasons" shall be inserted after the words "months."
11. in Paragraph 104 (1):
"(1) The tax rates shall be as follows:
| Text | Sazba daně | ||
|---|---|---|---|
| Procentní část | Pevná část | Minimální | |
| cigarety | 27 % | 1,39 Kč/kus | celkem nejméně však 2,52 Kč/kus |
| doutníky, cigarillos | 1,64 Kč/kus | ||
| tabák ke kouření | 2 142 Kč/kg | ||
12. in Paragraph 104 (1):
"(1) The tax rates shall be as follows:
| Text | Sazba daně | ||
|---|---|---|---|
| Procentní část | Pevná část | Minimální | |
| cigarety | 27 % | 1,42 Kč/kus | celkem nejméně však 2,57 Kč/kus |
| doutníky, cigarillos | 1,67 Kč/kus | ||
| tabák ke kouření | 2 185 Kč/kg | ||
13. in Paragraph 104 (1):
"(1) The tax rates shall be as follows:
| Text | Sazba daně | ||
|---|---|---|---|
| Procentní část | Pevná část | Minimální | |
| cigarety | 27 % | 1,46 Kč/kus | celkem nejméně však 2,63 Kč/kus |
| doutníky, cigarillos | 1,71 Kč/kus | ||
| tabák ke kouření | 2 236 Kč/kg | ||
Efficacy
This Law shall enter into force on 1 January 2016, except:
(a) Article I (12), which shall take effect on 1 January 2017; and
(b) Article I (13), which shall take effect on 1 January 2018.
z. Jerman v. r.
Zeman v. r.
v Belobradek v. r.
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Regulation Information
| Citation | Act No. 315 / 2015 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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