Act No 353 / 2003 Coll.

Excise Tax Act

This regulation references

Unknown regulation

Is amended by

Act No. 237 / 2004 Coll.

Act amending certain laws and other measures in connection with the adoption of...

Is amended by

Act No. 313 / 2004 Coll.

Act on the state bond programme to cover part of the budget deficit of the Czech...

Is amended by

Unknown regulation

Is amended by

Act No. 693 / 2004 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Is amended by

Act No. 179 / 2005 Coll.

Act amending certain laws in connection with the adoption of the Act on the abol...

Is amended by

Act No. 217 / 2005 Coll.

Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 26...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No. 310 / 2006 Coll.

Act on the treatment of certain goods used for defence and security purposes in...

Is amended by

Unknown regulation

Is amended by

Act No. 261 / 2007 Coll.

Law on the stabilisation of public budgets

Is amended by

Act No. 270 / 2007 Coll.

Act amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees,...

Is amended by

Unknown regulation

Is amended by

Act No. 37 / 2008 Coll.

Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 86...

Is amended by

Act No. 124 / 2008 Coll.

Act amending Act No. 269 / 1994 Coll., on the Register of Penalties, as amended,...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No. 87 / 2009 Coll.

Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and certa...

Is amended by

Act No. 281 / 2009 Coll.

Law amending certain laws in connection with the adoption of tax rules

Is amended by

Act No. 292 / 2009 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other r...

Is amended by

Unknown regulation

Is amended by

Act No. 59 / 2010 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No...

Is amended by

Act No. 95 / 2011 Coll.

Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No...

Is amended by

Act No. 221 / 2011 Coll.

Act amending Act No. 86 / 2002 Coll., on Air Protection and amending certain oth...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No. 18 / 2012 Coll.

Act amending certain laws in connection with the adoption of the Customs Act of...

Is amended by

Act No 407 / 2012 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other r...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No. 201 / 2014 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Is amended by

Act No 331 / 2014 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other r...

Is amended by

Act No. 157 / 2015 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No 188 / 2016 Coll.

Law amending certain laws in connection with the adoption of the Gaming Act and...

Is amended by

Act No. 243 / 2016 Coll.

Law amending certain laws in connection with the adoption of the Customs Act

Is amended by

Unknown regulation

Is amended by

Act No. 65 / 2017 Coll.

Law on the protection of health against harmful effects of addictive substances

Is amended by

Act No. 183 / 2017 Coll.

Law amending certain laws in connection with the adoption of the Act on Liabilit...

Is amended by

Act No. 4 / 2019 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Is amended by

Act No. 80 / 2019 Coll.

Law amending certain tax laws and certain other laws

Is amended by

Act No. 277 / 2019 Coll.

Law amending certain laws in connection with the adoption of the Law on the Coll...

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Unknown regulation

Is amended by

Act No. 609 / 2020 Coll.

Law amending certain tax laws and certain other laws

Is amended by

Act No. 93 / 2022 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No...

Is amended by

Act No. 131 / 2022 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Is amended by

Unknown regulation

Is amended by

Act No. 286 / 2022 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended

Is amended by

Act No 234 / 2023 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxation, as amended, and Act...

Is amended by

Act No. 349 / 2023 Coll.

Law amending certain laws in connection with the consolidation of public budgets

Is amended by

Act No. 265 / 2024 Coll.

Act amending Act No. 526 / 1990 Coll., on Prices, as amended, and other related...

Is amended by

Unknown regulation

Is amended by

Act No. 218 / 2025 Coll.

Act amending certain laws in the field of tax administration and the competence...

Is amended by

Act No. 212 / 1992 Coll.

Tax system law

Repeals

Act of the Czech National Council No. 587 / 1992 Coll.

Act of the Czech National Council on Consumer Taxes

Repeals

Act No. 199 / 1993 Coll.

Act amending and supplementing Act of the Czech National Council No. 587 / 1992...

Repeals

Act No. 303 / 1993 Coll.

Law on the abolition of a state tobacco monopoly and related measures

Repeals

Act No. 45 / 1994 Coll.

Act amending and supplementing Act No. 303 / 1993 Coll., on the abolition of the...

Repeals

Unknown regulation

Repeals

Act No. 106 / 1995 Coll.

Act amending and supplementing Act No. 303 / 1993 Coll., on the abolition of the...

Repeals

Act No. 148 / 1995 Coll.

Act amending and supplementing Act of the Czech National Council No. 587 / 1992...

Repeals

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Decree No. 79 / 2005 Coll.

Decree amending Decree No. 433 / 2003 Coll., on the method of calculation of the...

Is implemented by

Decree No. 237 / 2005 Coll.

Order setting the amount of technically justified losses in transport and storag...

Is implemented by

Decree No. 275 / 2005 Coll.

Order laying down the procedure for the processing of final consumer price propo...

Is implemented by

Decree No. 276 / 2005 Coll.

Decree amending Decree No. 467 / 2003 Coll., on the use of tobacco labels in the...

Is implemented by

Decree No. 277 / 2005 Coll.

Decree amending Decree No. 413 / 2003 Coll., laying down the method of calculati...

Is implemented by

Decree No. 313 / 2005 Coll.

Order setting out the model and particulars of the guarantee instrument for the...

Is implemented by

Decree No. 34 / 2007 Coll.

Decree on the labelling of certain other mineral oils

Is implemented by

Decree No. 61 / 2007 Coll.

Order setting out the details of marking and dyeing of selected mineral oils and...

Is implemented by

Decree No. 72 / 2007 Coll.

Decree amending Decree No. 467 / 2003 Coll., on the use of tobacco labels in the...

Is implemented by

Decree No. 48 / 2008 Coll.

Ordinance on the calculation of the right to refund of excise duty paid at the p...

Is implemented by

Decree No. 150 / 2008 Coll.

Decree on the control of the production and circulation of alcohol and on the im...

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Decree No. 14 / 2010 Coll.

Decree amending Decree No 48 / 2008 Coll., on the method of calculating the righ...

Is implemented by

Decree No. 60 / 2010 Coll.

Decree amending Decree No. 468 / 2003 Coll., laying down a formula for the calcu...

Is implemented by

Decree No. 146 / 2011 Coll.

Decree amending Decree No 237 / 2005 Coll., establishing the amount of technical...

Is implemented by

Decree No. 203 / 2011 Coll.

Decree amending Decree No. 467 / 2003 Coll., on the use of tobacco labels in the...

Is implemented by

Decree No. 211 / 2012 Coll.

Decree amending Decree No. 61 / 2007 Coll., laying down details of marking and d...

Is implemented by

Decree No. 202 / 2014 Coll.

Order on the method of calculation of the entitlement to refund of mineral oil t...

Is implemented by

Decree No. 338 / 2014 Coll.

Decree amending Decree No. 237 / 2005 Coll., establishing the amount of technica...

Is implemented by

Decree No. 169 / 2015 Coll.

Decree amending Decree No. 61 / 2007 Coll., laying down the details of marking a...

Is implemented by

Unknown regulation

Is implemented by

Decree No. 38 / 2017 Coll.

Order on the method of calculation of the entitlement to refund of mineral oil t...

Is implemented by

Decree No. 176 / 2017 Coll.

Ordinance on the calculation of entitlement to refund of excise duty on mineral...

Is implemented by

Decree No. 110 / 2018 Coll.

Decree on tobacco labels

Is implemented by

Decree No. 268 / 2018 Coll.

Decree amending Decree No. 110 / 2018 Coll., on tobacco labels

Is implemented by

Decree No. 79 / 2019 Coll.

Order on the method of calculating the amount of entitlement to refund of excise...

Is implemented by

Decree No. 82 / 2019 Coll.

Decree on tobacco labels

Is implemented by

Unknown regulation

Is implemented by

Decree No 57 / 2021 Coll.

Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amo...

Is implemented by

Decree No. 165 / 2022 Coll.

Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amo...

Is implemented by

Unknown regulation

Is implemented by

Decree No. 235 / 2023 Coll.

Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amo...

Is implemented by

Decree No. 242 / 2023 Coll.

Decree on the determination of details of marking and dyeing of selected mineral...

Is implemented by

Decree No. 347 / 2023 Coll.

Decree amending Decree No. 82 / 2019 Coll., on tobacco labels

Is implemented by

Unknown regulation

Is implemented by

Unknown regulation

Is implemented by

Decree No. 3 / 2025 Coll.

Decree amending Decree No. 82 / 2019 Coll., on tobacco labels, as amended by Dec...

Is implemented by

The Constitutional Court found No. 38 / 2013 Coll.

The Constitutional Court found of 12 December 2012 sp. zn.

Constitutional Court ruling decided

Unknown regulation

Constitutional Court ruling decided

Unknown regulation

Constitutional Court ruling decided

Unknown regulation

Full text

Full text of Act No. 43 / 2007 Coll.

Full text of Act No 353 / 2003 Coll., on Consumer Taxes, as seen from subsequent...

Full text

Act No. 693 / 2004 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended