Decree No. 338 / 2014 Coll.
Decree amending Decree No. 237 / 2005 Coll., establishing the amount of technically justified losses in the transport and storage of mineral oils, as amended
Valid
Order
Effective from 01.01.2015
Text versions:
01.01.2015
29.12.2014
338
DECLARATION
of 15 December 2014
amending Decree No 237 / 2005 Coll., determining the amount of technically justified losses in the transport and storage of mineral oils, as amended
The Ministry of Industry and Trade provides pursuant to § 139 (2) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll., Act No. 575 / 2006 Coll., Act No. 292 / 2009 Coll., Act No. 407 / 2012 Coll. and Act No. 500 / 2012 Coll., for implementation of § 49 (12):
Decree No 237 / 2005 Coll., establishing the amount of technically justified losses in the transport and storage of mineral oils, as amended by Decree No 337 / 2009 Coll. and Decree No 146 / 2011 Coll., is amended as follows:
1. In Article 2 (2), the words "given by the product of the quantity of mineral oils stored in a tax warehouse (3) or in a warehouse for which a special authorisation is issued under the Act (4) and the fixed storage coefficient for the tax period 'are replaced by the words" calculated according to the formula set out in the Annex to this Decree'.
footnotes 3 and 4 are deleted.
2. in Paragraph 3 (1) (e), "and (k)" shall be replaced by "(i) and (k)";
3. in Article 3 (2) (e), "and (j)" shall be replaced by "(j) and (k)";
4. in Article 3 (2) (f), "(d), (e), (g), (h), (i) and (k)" shall be replaced by "(b), (d), (e), (g), (h), (i), (l) and (m)."
5. in Article 3 (2) (h), "and (g)" shall be replaced by "(g) and (i)";
6. the following Annex is added:
"Annex to Decree No 237 / 2005 Coll.
Calculation of technically justified losses incurred in the storage of mineral oils
The amount of technically justified losses incurred in the storage of mineral oils shall be calculated according to the following formula:
A = P + V2 + Z1 + Z22 * k,
where
A is the amount of technically justified losses incurred in the storage of mineral oils,
P is the quantity of mineral oils admitted to a tax warehouse or warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised for tax periods,
V is the quantity of mineral oils removed from the tax warehouse or from the warehouse for which the admission and use of selected products exempted under the Excise Tax Act is authorised for the tax period,
Z1 is the registered quantity of mineral oils stored in a tax warehouse or in a warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised on the first day of the tax period,
Z2 is the registered quantity of mineral oils stored in a tax warehouse or in a warehouse for which admission and use of selected products exempt under the Excise Tax Act is authorised on the last date of the tax period,
k is the storage loss coefficient referred to in Article 3 (2). ';
Efficacy
This Decree shall enter into force on 1 January 2015.
Minister:
Ing. Mládek, CSc., v. r.
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Regulation Information
| Citation | Decree No. 338 / 2014 Coll., amending Decree No. 237 / 2005 Coll., determining the amount of technically justified losses in transport and storage of mineral oils, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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