What is Act No 353 / 2003 Coll.?

Act No 353 / 2003 Coll., on Consumer Taxes — Excise Tax Act.

When it became Act No 353 / 2003 Coll. effectiveness?

Act No 353 / 2003 Coll. became effective 01.01.2004.

Is Act No 353 / 2003 Coll. still valid?

Yes, Act No 353 / 2003 Coll. is still valid and effective.

How many times was it Act No 353 / 2003 Coll. amended?

Act No 353 / 2003 Coll. has 77 time versions of the text.

Act No 353 / 2003 Coll.

Excise Tax Act

Valid Law Effective from 01.01.2004

Text versions: 01.01.2031 01.01.2027 01.01.2026 01.07.2025 01.01.2025 All versions (76)

ČÁST PRVNÍ § 1 § 2 § 3 § 3a § 3b § 4 § 5 § 6 § 7 § 8 § 9 § 10 § 11 § 12 § 13 § 13a § 13b § 13c § 13d § 14 § 15 § 15a § 15b § 16 § 16a § 16b § 16c § 16d § 16e § 16f § 16g § 17 § 18 § 19 § 19a § 19b § 19c § 20 § 20a § 20b § 21 § 21a § 22 § 22a § 22b § 23 § 23a § 23b § 23c § 23d § 24 § 25 § 26 § 27 § 27a § 27ab § 27b § 27c § 27d § 27e § 27f § 28 § 28a § 28b § 28c § 28d § 28e § 28f § 28g § 28h § 28i § 28j § 29 § 30 § 30a § 30b § 30c § 30d § 30e § 30f § 30g § 30h § 32 § 33 § 33a § 33b § 33c § 33d § 33e § 33g § 33h § 33i § 33j § 33l § 36 § 36a § 36b § 37 § 38 § 39 § 39a § 40 § 41 § 42 § 42a § 42b § 42c § 42d § 42e § 43 ČÁST DRUHÁ § 43a § 43b § 43c § 43d § 43e § 43f § 43g § 43h § 43i § 43j § 43k § 43l § 43m § 43n § 43o § 43p § 43q § 43r ČÁST TŘETÍ HLAVA I § 44 § 45 § 46 § 47 § 48 § 49 § 50 § 51 § 51a § 52 § 52a § 52b § 53 § 53a § 54 § 56 § 56a § 57 § 57a § 58 § 58a § 58b § 59 § 59a § 60 § 60a § 60b § 60c § 60d § 63 § 64 HLAVA II § 66 § 67 § 68 § 69 § 70 § 71 § 71a § 72 § 73 § 74 § 75 § 76 § 77 § 78 § 79 § 79a HLAVA III § 80 § 81 § 82 § 83 § 84 § 85 § 86 § 87 § 87a § 88 § 89 § 90 § 90a § 91 HLAVA IV § 92 § 93 § 94 § 95 § 96 § 97 § 98 § 98a § 99 § 100 § 100a § 100b HLAVA V § 100c § 101 § 101a § 102 § 102a § 103 § 103a § 103b § 103c § 103d § 103e § 103f § 103g § 104 § 105 § 105a § 106 § 107 § 108 § 109 § 110 § 111 § 111a § 112 § 114 § 114a § 116 § 116a § 118 § 118a § 118b § 118c § 119 § 120 § 121 § 122 § 122a § 123 § 124 § 125 § 126 § 127 § 128 § 129 HLAVA VI § 130 § 130a § 130b § 130c § 130d § 130e § 130g HLAVA VII § 130h § 130i § 130j § 130k § 130l § 130n HLAVA VIII § 130o § 130p § 130q § 130r § 130s § 130t § 130u § 130v § 130x HLAVA IX § 131a § 131b § 131c § 131d § 131e § 131f § 131g ČÁST ČTVRTÁ § 132 § 133 § 133a § 133b § 134 ČÁST PÁTÁ § 134a § 134b § 134c § 134d § 134e § 134f § 134g § 134h § 134k ČÁST ŠESTÁ § 134l § 134m § 134n § 134o § 134p § 134q § 134r § 134s § 134t § 134v ČÁST SEDMÁ § 134w § 134x § 134y § 134z § 134za § 134zb § 134zc § 134zd § 134ze § 134zf § 134zg ČÁST OSMÁ HLAVA I § 134zh § 134zi § 134zj § 134zk § 134zl § 134zm § 134zn § 134zo § 134zp § 134zq § 134zr § 134zs § 134zt § 134zu § 134zv § 134zw § 134zx § 134zy HLAVA II § 134zz § 134zza § 134zzb § 134zzc ČÁST DEVÁTÁ HLAVA I § 135 § 135a § 135b § 135c § 135d § 135e HLAVA II § 135f § 135g § 135h § 135i HLAVA III § 135j § 135k HLAVA IV § 135l § 135m § 135n § 135o § 135p § 135q § 135s § 135t § 135u HLAVA V Díl 1 § 135v § 135w Díl 2 § 135x Díl 3 § 135y HLAVA VI Díl 1 § 135z § 135za Díl 2 § 135zb Díl 3 § 135zc HLAVA VII § 135zd HLAVA VIII § 135ze HLAVA IX § 135zf § 135zg § 135zh HLAVA X § 135zi ČÁST DESÁTÁ HLAVA I § 136 § 136a § 137 § 139 HLAVA II § 140 HLAVA III § 141 HLAVA IV § 142

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353

THE LAW

of 26 September 2003

on excise duties

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

GENERAL PROVISIONS

§ 1

Subject matter

(1) This law implements the relevant provisions of the European Union1), and provides for

(a) the conditions for taxation of selected products, heated tobacco products, other tobacco products, products related to tobacco products and raw tobacco by excise duties;

(b) the means of marking and selling tobacco products;

(d) the method of marking certain other mineral oils;

(e) monitoring the handling of special mineral oils; and

(f) the treatment of raw tobacco.

(2) Selected products are for excise duty purposes:

(a) mineral oils;

(b) alcohol,

(d) wine and intermediate products;

(e) tobacco products subject to tax on tobacco products.

(3) Consumer taxes are:

(a) taxes on mineral oils;

(b) alcohol duty,

(d) the tax on wine and intermediate products;

(e) tax on tobacco products,

(f) tax on heated tobacco products,

(g) tax on other tobacco products,

(h) tax on products related to tobacco products; and

(i) taxes on raw tobacco.

(4) The customs authorities of the Czech Republic exercise:

(a) the administration of excise duties; the administration of excise duties on importation or unauthorised entry of selected products is carried out under the legislation governing the administration of customs duties,

(b) the other scope under this Act relating to the selected products and raw tobacco; in their execution, they shall proceed according to the tax rules with the exception of infringement proceedings.

(5) Selected products which do not have the customs status of Union goods pursuant to a Regulation of the European Parliament and of the Council laying down the Union Customs Code ("the Customs Code ') shall not be subject to the provisions governing the suspension, free circulation and dispatch arrangements.

§ 2

Tax territory

(1) For the purposes of this Act:

(a) the tax territory of the Czech Republic,

(b) a summary of the tax territories of the Member States,

(c) the tax territory of a Member State of the territory of a Member State of the European Union to which the Treaty on European Union or the Treaty on the Functioning of the European Union apply, with the exception of the third territory;

(d) a Member State of the European Union;

(e) by another Member State, a Member State with the exception of the Czech Republic;

(f) a third country of territory outside the tax territory of the European Union.

(2) For the purposes of this Act:

(a) considers the territory of the Principality of Monaco to be the territory of the French Republic;

(b) considers the territory of Jungholz and Mittelberg (KleinesWalsertal) as the territory of the Federal Republic of Germany;

(c) the territory of Man shall be considered as the territory of the United Kingdom of Great Britain and Northern Ireland;

(d) the territory of San Marino considers it to be the territory of the Italian Republic; and

(e) the sovereign territories of the United Kingdom shall be treated as the territories of Cyprus by Akrotiri and Dhekelia.

(3) For the purposes of this Act, the territories of the Canary Islands, the Åland Islands, the Channel Islands and the French territories referred to in Article 349 of the Treaty on the Functioning of the European Union shall be considered as third territories.

(4) For the purposes of this Act, the territory referred to in Article 355 (3) of the Treaty on the Functioning of the European Union, the territory of Heligoland, the territory of Büsingen, Ceuta, Melilla and Livigno shall also be considered as a third territory.

(5) The formalities laid down by European Union customs legislation for the entry of selected products into the customs territory of the Union under the Customs Code ("the customs territory of the Union ') shall apply mutatis mutandis to the entry into the customs territory of the Union of selected products from the third territories referred to in paragraph 3.

(6) The formalities laid down in European Union customs legislation for the exit of selected products from the customs territory of the Union shall apply mutatis mutandis to the exit of selected products from the customs territory of the Union to the third territory referred to in paragraph 3.

§ 3

Definition of terms

(1) For the purposes of this Act:

(a) import of the release of the selected products for the customs free circulation or end-use procedure;

(b) unauthorised entry into the tax territory of the European Union of selected products, provided that:

1. No imports have been made; and

2. a customs debt has been incurred pursuant to Article 79 (1) of the Customs Code,

(c) export the release of selected products for the customs export or outward processing procedure and exit from the tax territory of the European Union;

(d) by suspension of the obligation to grant and pay tax until the date of entry into free circulation of the selected products,

(e) exemption from the tax on the release for free circulation of selected products without the obligation to grant and pay tax;

(f) the tax warehouse of a space-limited place in the tax territory of the Czech Republic, in which the tax warehouse operator produces, processes, stores, receives or dispatches the goods under the conditions laid down in this Act, except where public communications pass through that place; the tax administrator may provide that certain objects and areas of that place are not part of it,

(g) a tax warehouse in which the tax warehouse operator manufactures, under the conditions laid down by this law, selected products and, where appropriate, processes, stores, receives or dispatches them;

(h) a distribution tax warehouse in which the tax warehouse operator processes, stores, accepts or dispatches the selected products under the conditions laid down by this law;

(i) by brewery, the production tax warehouse of beer;

(j) by the tax warehouse operator, the legal or natural person authorised to operate the tax warehouse; the tax warehouse operator is a tax entity;

(k) by an authorised consignee, a legal or natural person who is not an operator of a tax warehouse in a place where, in the course of business, he accepts, by means of a single or repeated authorisation, selected products under a conditional exemption scheme, transported from another Member State; the authorised consignee must not store or dispatch the products selected under the conditional exemption scheme; the beneficiary is a tax entity;

(l) a user who receives and uses selected exempt products or sells them to another user pursuant to § 52a or 53; the user is a tax entity;

(m) by the authorised consignor, a legal or natural person who transports the selected products under a conditional exemption scheme from the place of import into a tax warehouse, to the authorised consignee in another Member State, to the point of exit in another Member State or to the consignee in another Member State, who receives the selected products similarly exempt under the legislation of another Member State as the selected products pursuant to § 11 (1) (c) to (g); the person must be an operator of the tax warehouse in the Czech Republic,

(n) putting into free circulation

1. the exclusion of selected products from the conditional exemption scheme;

2. loss or depreciation of selected products under the conditional exemption scheme;

3. production of selected products outside the conditional exemption scheme;

4. imports of selected products, unless they have been placed under a conditional exemption scheme;

5. unauthorised entry of selected products, provided that the customs debt for those selected products has not disappeared under Article 124 (1) (e) to (g) or (k) of the Customs Code; or

6. storage or transport of selected products for which it is not established that the products are taxed, or unless the way in which they are acquired is justified without tax;

(o) the tax liability of the amount of tax attributable to the selected products for which the obligation to grant and pay the tax arises; for tax-exempt products, the amount of the tax for which the tax would be payable should those products not be exempt;

(p) the place of residence is the address of the place of residence of the national citizen of the Czech Republic or the address of the place of residence of the alien; in the event that the person does not have a place of residence in the Czech Republic, he is obliged to notify the tax administrator of the address for service,

(q) quantity

1. the number of pieces; or

2. the quantity expressed in units of measurement in which the taxable amount is expressed, measured in accordance with the law governing metrology;

(r) a pilot project for the technological development of an environmentally more environmentally friendly fuel mixture based on the alcohol of yeast anhydrous specially denatured meeting the sustainability criteria for biofuels under the Air Protection Act (hereinafter referred to as the "Biofuel sustainability criteria") or on hydrogenated vegetable oils meeting the sustainability criteria for biofuels or the project for the technological development of environmentally friendly fuels produced from non-food parts of biomass or biological waste and meeting the sustainability criteria for biofuels; these projects must be approved by the Ministry of the Environment and the Ministry of Finance,

(s) unforeseeable loss or impairment of such impairment, irreplaceable loss or total destruction of selected products, where, as a result of a proven unforeseeable and irreversible event, those selected products cannot be taxed under this law;

(t) production of a process in which:

1. the selected product is produced,

2. the selected product, which is the subject of the tax, is produced by the selected product, which is the other subject of the tax, with the exception of activities under Paragraph 45 (12);

3. mineral oil, which is mentioned under one nomenclature code, produces mineral oil, which is indicated under another nomenclature code, with the exception of activities under Paragraph 45 (12),

(u) a joint household of a community of natural persons who live and jointly cover the costs of their needs;

(v) the place of import where the selected products are located at the time they are placed under the customs free circulation procedure or the end-use procedure;

(w) place of exit instead,

1. from which selected products leave the tax territory of the European Union; or

2. on which the selected products are placed at the time of their entry into the external transit procedure in respect of the selected products placed under the external transit procedure,

(x) electronic system electronic system as decided by the European Parliament and the Council on the introduction of an electronic system 73),

(y) the imavailability of an electronic system is a state where the malfunctioning electronic system itself is a state; the availability of the electronic system is also considered to be a condition where the invalid means of access are the tax administrator's means of access to the electronic system or the means of access of the person using the electronic system, provided that such person makes reasonable efforts within a reasonable period of time to be required to be allocated to it the applicable means of access,

(z) a unique number for transport under the conditional exemption scheme, a unique number under the Council Regulation governing administrative cooperation in the field of excise taxation (71), which, for the purposes of the transport of selected products under the conditional exemption scheme, has been allocated by the tax administrator or by the competent authority of another Member State.

(2) For the purposes of this Act:

(a) the transport of selected products in free tax circulation between Member States of selected products put into free tax circulation in one Member State and transported back to that Member State for business purposes in the tax territory of another Member State or through the tax territory of another Member State;

(b) a unique number for free circulation transport, a unique number under the Council Regulation governing administrative cooperation in the field of excise taxes (71), which has been allocated by the tax administrator or the competent authority of another Member State for the purpose of transporting selected products in free circulation between Member States;

1. which has notified the tax administrator that it intends to accept selected products in free tax circulation between Member States in the tax territory of the Czech Republic; and

2. which, for the purposes of receiving selected products transported in free tax circulation in the tax territory of the Czech Republic, was assigned by the tax administrator a unique number for free tax circulation transport,

(d) a person registered by the consignor;

1. which has notified the tax administrator that it intends to dispatch selected products transported in free tax circulation between Member States; and

2. which, for the purposes of the dispatch of selected products, has been assigned by the tax administrator in the tax territory of the Czech Republic a unique number for transport in free tax circulation,

(e) by sending the goods for free circulation in one Member State to the tax territory of a Member State different from that of the Member State,

1. a person engaged in, or engaged in, another separate economic activity and having his place of residence or registered office in the Member State in which such transport begins or on behalf of such person; and

2. to a person with a place of residence or registered office in a Member State different from that referred to in point 1 who does not undertake or pursue any other separate economic activity;

(f) the consignor the person who sends the selected products or on whose behalf the selected products are sent;

(g) a representative for sending selected products to the tax territory of the Czech Republic.

§ 3a

Combined Nomenclature

(1) The code of the nomenclature shall be:

(a) alcohol, beer and wine and intermediate taxes shall mean the numerical indication of the selected products referred to in the Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff (8), as in force on 1 January 2019;

(b) taxes on mineral oils, marking and dyeing of selected mineral oils, marking of certain other mineral oils and monitoring of the handling of specific mineral oils shall mean the numerical marking of the selected products referred to in the Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff (8), as applicable on 1 January 2018.

(2) Where, pursuant to Council Directive 2003 / 96 / EC, the European Commission issues an implementing decision amending the nomenclature codes in this Directive, the Government in accordance with this Decision sets out the nomenclature codes to be used instead of the nomenclature codes in this Act until the date of entry into force of the Act adjusting the nomenclature codes in accordance with this Decision.

§ 3b

Partial losses of selected products

(1) Partial loss for excise duty purposes means the loss of the selected product,

(a) due to the nature of the product selected in its manufacture, storage, transport or other handling;

(b) the amount of which is not higher than the technically justified partial losses; and

(2) The amount of technically justified partial loss

(a) taxes on mineral oils means the technically justified losses incurred in the storage or transport of mineral oils due to their nature, calculated in accordance with the Ministry of Industry and Trade Decree;

(b) alcohol taxes shall mean a partial loss at the level of the alcohol loss standard under the law governing alcohol.

(3) The calculation of the amount of technically justified losses in the storage and transport of mineral oils and the coefficient of losses shall be determined by the Decree of the Ministry of Industry and Trade.

(4) The loss coefficient referred to in paragraph 3 shall be the coefficient expressing the amount of technically justified loss in the storage or transport of mineral oils per unit of measurement of the selected product.

(5) The amount of technically justified partial loss for the purposes of transport under the conditional exemption scheme, transport of selected products in free tax circulation between Member States or dispatch shall be:

(a) the common threshold for partial loss under the Commission Delegated Regulation laying down the structure and content of documents exchanged in connection with the transport of excise goods and the thresholds for loss due to the nature of the goods (76);

(b) the technically justified partial losses referred to in paragraph 2 above, unless a common threshold for partial losses referred to in point (a) is established.

(6) Where the technically justified partial losses referred to in paragraph 2 or 5 above are not determined, its amount shall be zero.

§ 4

Tax payer

(1) The payer is a legal or natural person,

(a) which is an operator of a tax warehouse, authorised consignee or producer which manufactures selected products in accordance with this Act outside a conditional tax exemption scheme which has incurred the obligation to grant and pay the tax in connection with the entry into free circulation of the selected products;

(b) which has become liable to grant and pay the tax

1. in the case of the use of selected exempt products for purposes other than those covered by the exemption [Paragraph 9 (3) (b)],

2. in the case of use of selected products for which VAT has been refunded for purposes other than those covered by refund [Paragraph 9 (3) (c)],

(d) which has provided a guarantee of tax on the transport of selected products under the conditional exemption scheme, in which the loss or impairment of the selected products or other facts has resulted in a breach of the conditional exemption scheme, thereby creating an obligation to grant and pay the tax; the tax is jointly and severally liable to the person who participated in such an infringement if he was aware of it or if it can reasonably be assumed that he should have been aware of it;

(e) which has provided security of tax for the transport of selected products in free circulation between Member States or for the dispatch of goods in the course of which the loss or deterioration of the selected products or any other fact has led to a breach of the conditions of transport of selected products in free circulation between Member States or of the conditions of dispatch, thereby creating an obligation to grant and pay the tax; the tax is jointly and severally liable to the person involved in the infringement;

(f) which, for business purposes, accepts in the tax territory of the Czech Republic selected products transported in free tax circulation between Member States where it has been obliged to grant and pay tax,

(g) which produces selected products contrary to this law without proving that they are selected products taxed or lawfully acquired without tax, or which store or transport the selected products, without proving that they are selected products for personal consumption, taxed or lawfully acquired without tax; the tax is jointly and severally liable to the person involved in such production, storage or transport;

(h) which has been subject to an obligation to recognise and pay the right of ownership in respect of non-taxed selected products and the like (Section 9 (4)); or

i) which, in the case of sending selected products from another Member State to the tax territory of the Czech Republic

1. by the consignor, unless that person has authorised a representative to send selected products,

2. a representative for the sending of selected products, if any; or

3. the consignee of the selected products, where the dispatch of the selected products is made by a person who has not been assigned a number for the purpose of the consignment, or if the consignor or the representative for the dispatch of the selected products does not provide a security for the tax.

(2) A legal person who has disappeared without a legal successor, with the exception of a person under Articles 15 to 15b and 56 to 57 who has incurred an obligation to admit and pay or who has exercised a right to refund, is required to submit at the same time as a request for a removal from a commercial register or similar public register, the agreement of the tax administrator, unless that obligation or entitlement expired on the time limit for determining the tax or the period for payment. The provisions of the tax rules governing the procedure in the case of a tax entity which is a legal person who is no legal successor who is required to submit at the same time as a request for removal from a commercial register or similar public register the consent of the tax administrator with whom it is registered shall apply mutatis mutandis.

(3) In the case of the release for free circulation of selected products, the person on whose behalf the selected products have been put into free circulation shall be liable for the tax jointly and severally with the payer referred to in paragraph 1 (a). Where the entry into free circulation of the selected products was unjustified, the person who participated in that unauthorised entry into free circulation shall be jointly and severally liable for the tax.

(4) On importation or unauthorised entry, the payer shall be the debtor under the Customs Code. In the event of unauthorised entry, the person who participated in that unauthorised entry shall be liable for the tax jointly and severally.

(5) For the purposes of paragraph 1 (g), the quantity of products selected for personal consumption shall be that which does not exceed:

(a) mineral oils, with the exception of liquefied petroleum gases transported in pressure containers weighing up to and including 40 kg, quantities transported in conventional tanks (Section 63 (2)) increased by 20 l,

(b) liquefied petroleum gases in pressure containers weighing up to 40 kg including 5 pressure vessels;

(c) spirit drinks in accordance with a directly applicable European Union regulation governing the definition and description of spirit drinks 10 l of final products;

(d) 110 l beer,

(e) intermediate products 20 l,

(f) 90 l of wines, 60 l of which for sparkling wines,

(g) cigarettes of 800 pieces,

(h) cigarillos or cigars weighing not more than 3 g / piece 400 pieces,

(i) 200 other cigars,

(j) tobacco for smoking 1 kg.

(6) In order to assess whether, in the case referred to in paragraph 1 (g), selected products are for personal consumption or business purposes, paragraph 5 shall apply. At the same time, Article 32 (2) to (4) shall apply mutatis mutandis for this purpose.

(7) Where the local jurisdiction of the tax administrator under the tax rules cannot be determined for the payer referred to in paragraph 1 (g), the tax administrator responsible for that payer shall be the first to take action to initiate proceedings.

§ 5

Demonstration of tax on selected products

(1) The tax territory of the Czech Republic shows the taxation of selected products put into free circulation by means of a tax document or a document on the sale or transport of selected products for free circulation already mentioned, unless otherwise provided for in this Act (§ 6). Taxation of selected products for free circulation already shown only if the selected products are not for personal consumption (§ 4 (6), § 32 (2) to (4)).

(2) The tax document referred to in paragraph 1, which the payer is obliged to issue for free circulation without delay to the transferee or, where appropriate, to the person receiving the goods referred to in paragraph 1, shall contain the following information:

(a) the company or name, registered office and tax identification number of the payer;

(b) the business firm or the name, registered office or place of residence and the tax identification number, if any, of the transferee;

(c) the quantities of products put into free circulation for which VAT has been declared and paid and their name and, where appropriate, trade names;

(d) total excise duty,

(e) the date of issue of the tax document;

(f) the number of the tax document.

(3) The sales document referred to in paragraph 1, which the seller is obliged to issue without delay when selling selected products, shall contain the following information:

(a) the company or name, registered office and tax identification number of the seller;

(b) the trading firm or the name, registered office or place of residence and the tax identification number, if any, of the buyer;

(c) the quantities sold for free circulation of the selected products for which VAT is payable and their name and, where appropriate, the trade description;

(d) total excise duty,

(e) the date of issue of the sales document;

(f) the number of the sales document.

(4) The transport document referred to in paragraph 1 shall be issued by the person or tax administrator who issues the selected products already put into free circulation for transport, the conditions under which the obligation to issue the tax document referred to in paragraph 2 or the sales document referred to in paragraph 3 is laid down are not fulfilled. The transport document shall contain the following information:

(a) the company or the name, registered office or place of residence and the tax identification number, if any, of the consignor;

(b) the address of the destination and, where this is not possible, other information identifying the location of the destination;

(c) the quantities of products transported for free circulation for which VAT has been declared and paid and their name and, where appropriate, trade names;

(d) total excise duty,

(e) the date of issue of the transport document;

(f) the number of the transport document.

(5) Taxation of selected products on importation shall be evidenced by a decision to place the selected products under the customs free circulation procedure or the end-use procedure or by another decision of the customs office to fix a duty or tax.

(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. Selected products put into free circulation which are transported without a decision pursuant to paragraph 5 shall be treated as being transported with this Decision if this decision was notified before the start of transport.

(7) Selected products put into free circulation in another Member State which are sent to a person having his registered office or place of residence in the tax territory of the Czech Republic who does not carry out any other economic activity may be transported only with a document confirming that the products have been taxed in the Member State from which they were sent.

(8) The document referred to in paragraph 1 may have:

(a) paper form; or

(b) electronic form.

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Regulation Information

Citation	Act No 353 / 2003 Coll., on Consumer Taxes
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	24.10.2003
Effective from	01.01.2004
Effective until	-
Status	Valid

Legal Areas: Customs law Taxes Finance Economic (State) Commercial law Commercial liabilities Administrative offences Administrative law

The regulation text is for informational purposes only.

Act No 353 / 2003 Coll.

Excise Tax Act

Contents

ČÁST PRVNÍ

§ 1

§ 2

§ 3

§ 3a

§ 3b

§ 4

§ 5

Contents

Comments 0

Regulation Information

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