Decree No. 325 / 2022 Coll.
Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended
Valid
Order
Effective from 04.11.2022
Text versions:
04.11.2022
03.11.2022
325
DECLARATION
of 25 October 2022
amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended
The Ministry of Agriculture and the Ministry of Finance provides pursuant to § 57 paragraph 23 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll.:
Annex 4 to Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended by Decree No 165 / 2022 Coll., is amended as follows:
1. In the title, "30 September 2022 'is replaced by" 31 December 2023'.
2. in the introductory phrase, "30 September 2022 'is replaced by" 31 December 2023';
Transitional provision
The claim for reimbursement of excise duty on mineral oils consumed in agricultural primary production or in the course of the forest management process, which arose from 1 October 2022 until the date of entry into force of this decree, shall be subject to Decree No 79 / 2019 Coll., as effective from the date of entry into force of that decree.
Efficacy
This Decree shall take effect on the day following that of its publication.
Minister for Agriculture:
Ing. Nekula v. r.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 325 / 2022 Coll., amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in forest management, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.11.2022 |
|---|---|
| Effective from | 04.11.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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