What is Act No. 354 / 2003 Coll.?

Act No. 354 / 2003 Coll., amending certain laws in connection with the adoption of the Excise Tax Act — Law amending certain laws in connection with the adoption of the Excise Tax Act.

When it became Act No. 354 / 2003 Coll. effectiveness?

Act No. 354 / 2003 Coll. became effective 01.01.2004.

Is Act No. 354 / 2003 Coll. still valid?

Yes, Act No. 354 / 2003 Coll. is still valid and effective.

How many times was it Act No. 354 / 2003 Coll. amended?

Act No. 354 / 2003 Coll. has 7 time versions of the text.

Act No. 354 / 2003 Coll. - Law amending certain laws in connection...

354

THE LAW

of 26 September 2003

amending certain laws in connection with the adoption of the Excise Tax Act

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to Act No. 526 / 1990 Coll., on Prices

Čl. I

Act No. 526 / 1990 Coll., on Prices, as amended by Act No. 135 / 1994 Coll., Act No. 151 / 1997 Coll., Act No. 29 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 276 / 2002 Coll. and Act No. 124 / 2003 Coll., is amended as follows:

1. In Article 15 (1), point (g) is replaced by the following:

"(g) in the case of tobacco products, it infringes the obligations imposed by specific legislation. 10a)

10a) Act No 353 / 2003 Coll., on excise duties. '.

2. In Article 17, the following paragraph 7 is added:

"(7) In the event of a breach of the price regulation for the final consumer of tobacco products, a specific rule shall be followed. 10a) '.

ČÁST TŘETÍ

Amendment to Act No. 455 / 1991 Coll., on Business Business (Trade Act)

Čl. III

Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 2000, Act No. 2000, Act No. 100 / 2000, Act No. 2000, Act No. 100 / 2000, Act No. 2000, Act No. 100 / 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000 Coll.

1. In Annex 3, Group 314: Other, in the field of trade "Tobacco processing and tobacco production ', in column 4, the words" Ministry of Agriculture' are replaced by the words "Local Customs Directorate 'and in column 5, the words" Act No. 303 / 1993 Coll., on the abolition of the State Tobacco Monopoly and on measures related thereto, as amended by Act No. 45 / 1994 Coll.' are replaced by the words "Act No. 353 / 2003 Coll., on Consumer Taxes'.

2. In Annex No 3, Group 314: Other, in the column for trade, the words "Production and treatment of fermented alcohol (excluding fruit distillates obtained by cultivation) 'are replaced by the words" Production and treatment of fermented alcohol, drinking alcohol, spirits and other alcoholic beverages (except beer, fruit wines, other wines and mead and fruit spirits obtained by cultivation)'.

Čl. IV

Transitional provisions

1. Trade authorisations for free circulation, on the basis of which an activity has been carried out so far, which in this law is transformed into a trade licensed "Production and treatment of fermented alcohol, drinking alcohol, spirits and other alcoholic beverages (except beer, fruit wines, other wines and mead and fruit spirits obtained by cultivation) 'shall expire one year after the date of entry into force of this Act, unless otherwise specified.

2. Legal and natural persons who, on the date of application of this Act, continue to pursue the activities of the licensed trade licence referred to in paragraph 1 and who intend to continue to engage in activities which are the subject of the licensed trade activity "Production and treatment of yeast alcohol, drinking alcohol, spirits and other alcoholic beverages (except beer, fruit wines, other wines and mead and fruit spirits obtained by means of cultivation) 'shall, before the expiry of the period referred to in paragraph 1, submit to the trade office documents proving that they meet the professional capacity, communicate the address of the establishment and document referred to in Article 3a (3) of the alcohol law. In such a case, they may continue their activities on the basis of the original trade licence until the date on which the decision on the application for a concession became final.

3. The declaration of trade delivered to the Trade Office before the date of application of this Act applicable under this Act to the trade licensed "Production and treatment of fermented alcohol, drinking alcohol, spirit drinks and other alcoholic beverages (except for beer, fruit wines, other wines and mead and fruit spirits obtained by cultivation burning) 'shall be considered as an application for a concession if the procedure has not been completed under Paragraph 47 of the Trade Act before the date of application of this Act. Uncompleted proceedings concerning the issue of a trade licence shall be completed under this Act.

ČÁST PÁTÁ

Amendment to Act No. 368 / 1992 Coll., on Administrative Charges, as amended

Čl. VI

In the Annex to the Act of First Item 1 of Act No. 368 / 1992 Coll., on Administrative Charges, as amended by Act No. 10 / 1993 Coll., Act No. 85 / 1994 Coll., Act No. 133 / 1994 Coll., Act No. 153 / 1995 Coll., Act No. 1501 / 1995 Coll., Act No. 1505 / 1997 Coll., Act No. 13998 Coll., Act No. 117 / 1998 Coll., Act No. 1352 / 1999 Coll., Act No. 663 / 1999 Coll., Act No. 166 / 1999 Coll., Act No. 699 Coll., Act No. 626 / 1999 Coll., Act No. 320 / 2002 Coll., Act No. 129 / 2003 Coll., Act No. 131 / 2003 Coll., Act No. 148 / 2003 Coll. and Act No. 149 / 2003 Coll., the following points (j), (k), (l) and (m) are added after (i), including footnotes No. 2), (3) and (4):

"(j) for the issue of a special permit for the admission and use of selected products exempt from tax, for the issue of a permit for the operation of the tax warehouse and for the issue of a permit for the acceptance of selected products2) CZK 1000, -

k) on the issue of a permit which reduces the security of the tax or waives the provision of the tax 3) CZK 200, -

l) on the issue of permission to sell selected products at prices without taxes 4) CZK 2 000, -

m) to change the permission to sell selected products at prices without taxes 4) CZK 200, -

2) Sections 13, 20, 22 and 23 of Act No 353 / 2003 Coll., on Consumer Taxes.

3) § 21 of Act No 353 / 2003 Coll.

4) § 36 of Act No 353 / 2003 Coll. '

ČÁST ŠESTÁ

Amendment to Act No. 588 / 1992 Coll., on Value Added Tax, as amended

Čl. VII

Section 45b of Act No. 588 / 1992 Coll., on Value Added Tax, as amended by Act No. 208 / 1997 Coll., Act No. 129 / 1999 Coll. and Act No. 17 / 2000 Coll., is deleted.

ČÁST OSMÁ

Amendment to Act No. 302 / 1993 Coll.

Čl. IX

In Act No. 302 / 1993 Coll., amending and supplementing Act No. 16 / 1993 Coll., on Road Tax, Act No. 337 / 1992 Coll., on Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., and Act No. 212 / 1992 Coll., on the System of Taxes, Article III is deleted.

ČÁST DEVÁTÁ

Amendment to Act No. 325 / 1993 Coll.

Čl. X

In Act No. 325 / 1993 Coll., amending and supplementing Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 199 / 1993 Coll., and Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended by Act No. 337 / 1992 Coll. and Act No. 35 / 1993 Coll., Article I is deleted.

ČÁST DESÁTÁ

Amendment to Act No. 136 / 1994 Coll.

Čl. XI

In Act No. 136 / 1994 Coll., on the dyeing and marking of certain hydrocarbon fuels and lubricants and on the measures related thereto, on the addition of Act No. 455 / 1991 Coll., on Trade Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the amendment to Act No. 588 / 1992 Coll., on Value Added Tax, as amended, as amended, Act No. 95 / 1996 Coll. and Act No. 304 / 2000 Coll., Part Three is deleted.

ČÁST JEDENÁCTÁ

Amendment to Act No. 95 / 1996 Coll.

Čl. XII

In Act No 95 / 1996 Coll., amending and supplementing Act No. 136 / 1994 Coll., on the Coloring and Labelling of Certain Hydrocarbon Fuels and Lubricants and on the Measures related thereto, on the Addition of Act No. 455 / 1991 Coll., on Trade Business (Trade Trade Act), as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, and on the Amendment to Act No. 588 / 1992 Coll., on Value Added Tax, as amended, and amending and supplementing Act No. 455 / 1991 Coll. (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, Articles III and IV shall be repealed.

ČÁST DVANÁCTÁ

Amendment to Act No. 61 / 1997 Coll., on alcohol, as amended

Čl. XIII

Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended (Lime Act), as amended by Act No. 129 / 1999 Coll. and Act No. 22 / 2000 Coll., is amended as follows:

1. in Article 2 (1) (e):

"(e) alcohol denaturing any process by which alcohol becomes unfit for consumption using denaturants,"

2. in Article 2 (1) (m):

"(m) by a special distillery, an establishment carrying out only the treatment of alcohol, where denatured in that special distillery means a separate room or object separated from the premises in which the alcohol is undenatured;"

3. In Article 2 (1), at the end of point (o), the dot is replaced by a comma and the following point (p) is added, including footnote (1a):

"(p) drinking alcohol, spirits and other alcoholic beverages of food products under specific legislation. (1a)

1a) § 16 of Decree No. 335 / 1997 Coll., as amended by Decree No. 45 / 2000 Coll. '.

4. Article 3, including footnotes 2), 2a), 2b), 2c) and 2d) shall read as follows:

„§ 3

Conditions for the production and treatment of alcohol

(1) The alcohol may only be produced and modified in a distillery or a special distillery approved by the central administration body referred to in paragraph 2, only by a legal or natural person who, first of all, has been granted a state authorisation under a specific legislation (hereinafter referred to as "concession").

(2) An opinion on the application for a concession is delivered under a special legislature2)

(a) the Ministry of Agriculture, if the alcohol obtained as described in § 2 (1) (a) (1) and its adaptation, or

(b) Ministry of Industry and Trade, if the alcohol obtained by the methods referred to in § 2 (1) (a) (2) and (3) and its adaptation.

(3) A natural or legal person shall, in addition to the requirements laid down in specific legislation2a, communicate the address of the location of the distillery or special distillery and accompany:

(a) a description and drawing of the arrangements for the production facilities of the distillery or special distillery;

(b) technical (project) documentation of the production facilities of the distillery or special distillery; and

(c) proof of a property, use or other similar right to the establishment and production facility of that distillery or special distillery.

(4) The Ministry of Agriculture or the Ministry of Industry and Trade shall issue a favourable opinion on the application for a concession and approve the distillery or special distillery if the conditions referred to in paragraph 3 are met and the organisation of the distillery or the special distillery complies with the conditions set out in Section 5.

(5) In the opinion on the application for a concession, the competent authority shall indicate the address of the approved distillery or special distillery and indicate the scope of the authorised activities, in particular the types of alcohol which may be produced or whether the treatment of the alcohol involves processing or denaturing, or both technical procedures at the same time.

(6) If the requirements referred to in paragraph 3 are not fulfilled or if the production facility does not meet the conditions set out in Section 5, the competent authority shall issue a negative opinion on the licence application.

(7) The authorisation of that additional distillery or special distillery by the authorities referred to in paragraph 2 and its mention in the decision granting the concession shall be subject to the condition of the operation of the licensed trade in another distillery or special distillery for which an opinion has been given in connection with the application for a concession. The approval shall be treated mutatis mutandis in accordance with paragraphs 3 and 4.

(8) The Trade Licensing Office responsible under special legislation (2c) shall impose conditions for the operation of the trade, 2d) in which it shall in particular restrict the operation of the business to an approved distillery or special distillery and define the scope of the activities referred to in paragraphs 5 and 7.

2) Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended.

2a) Paragraph 52 (1) of Act No. 455 / 1991 Coll., as amended by Act No. 286 / 1995 Coll.

2b) § 50 of Act No. 455 / 1991 Coll., as amended by Act No. 286 / 1995 Coll.

2c) Act No. 570 / 1991 Coll., on Trade Offices, as amended.

2d) Paragraph 27 (2) of Act No. 455 / 1991 Coll., as amended by Act No. 356 / 1999 Coll. '.

5. The following Section 3a is inserted after Section 3:

„§ 3a

Conditions for the production of drinking alcohol, spirit drinks and other alcoholic beverages

(1) Consumption alcohol, spirit drinks and other alcoholic beverages may only be produced in an establishment approved by the central administration authority referred to in paragraph 2, by a natural or legal person authorised under a specific legislation (hereinafter referred to as "concession").

(2) Opinion on the application for a concession is delivered by the Ministry of Agriculture in accordance with a special legislature.2)

(3) The natural or legal person shall communicate the address of the establishment to the application for a concession, in addition to the particulars laid down in the specific legislature2a) and accompany:

(a) a description and drawing up of the establishment's production facilities intended for the production of drinking alcohol, spirits and other alcoholic beverages;

(b) the technical (project) documentation of the establishment's production facility intended for the production of drinking alcohol, spirits and other alcoholic beverages; and

(c) proof of a property, use or other similar right to the establishment and production facility of that establishment intended for the manufacture of drinking alcohol, spirit drinks and other alcoholic beverages.

(4) The Ministry of Agriculture shall issue a favourable opinion on the application for a concession and approve an establishment for the production of drinking alcohol, spirit drinks and other alcoholic beverages, provided that the conditions laid down in paragraph 3 are met.

(5) In the opinion on the licence application, the competent authority shall indicate the address of the establishment which has been approved for the production of drinking alcohol, spirit drinks and other alcoholic beverages and the scope of the authorised activities.

(6) Where the requirements referred to in paragraph 3 are not met, the competent authority shall issue a negative opinion on the licence application.

(7) The conditions for the operation of the licensed trade in another establishment intended for the production of drinking alcohol, spirit drinks and alcoholic beverages other than those for which an opinion has been given in connection with a licence application shall be the approval of that other establishment by the authority referred to in paragraph 2 and its indication in the decision granting the concession. The approval shall be treated mutatis mutandis in accordance with paragraph 3.

(8) The Trade Licensing Office competent under special legislation (2c) shall impose conditions for the operation of the trade, 2d) in which it shall in particular restrict the operation of the business to an approved establishment pursuant to paragraphs 3 and 5.

6.

„§ 4

Cultivation burning

(1) The operation of the distilling plant shall be authorised by the Ministry of Agriculture, upon written request, accompanied by a description and drawing up of the production plant of the distilling plant, supported by technical documentation and proof of ownership, use or other similar right to the production plant of the distilling plant.

(2) The Ministry of Agriculture, in the authorisation referred to in paragraph 1, lays down the conditions for the operation of cultivation.

(3) The Ministry of Agriculture may revoke or amend an authorisation issued pursuant to paragraph 1 if the conditions under which it was issued change, or if the conditions referred to in paragraph 2 are infringed.

(4) The raw materials permitted for cultivation are fruit and juices and waste from processing it, whether fresh or fermented, provided that they do not contain foreign sugar or other ferable ingredients.

(5) Plant brandy produces fruit distillate exclusively for growers and from raw materials supplied by growers, and the growers' raw materials can only be mixed together on the basis of the written consent of the growers referred to in paragraph 7 (e).

(6) The breeder is entitled to have a maximum of 30 litres of ethanol, taxed at the rate of excise duty fixed for fruit distillates from cultivation in accordance with a special law, in one production period, even if the persons who form the household are involved in the production of fruit. (4) The production period shall be from 1 July of the current year to 30 June of the year immediately thereafter.

(7) The breeder is obliged to comply with the conditions laid down in paragraph 4 and Article 2 (1) (o) and to submit a written declaration to the legal or natural person carrying out the distilling plant, stating:

(a) the name and surname of the grower, the address of the permanent residence and the birth number of the grower;

(b) confirmation of the conditions laid down in Article 2 (1) (o), the property of the land being evidenced by an indication of the cadastral territory and the municipality. The use of land for other reasons shall be demonstrated by a specification of the legal relationship. The production of fruit in kind is documented by the employer's confirmation, 4a)

(c) confirmation of the conditions laid down in paragraph 4;

(d) where the grower has had distillate produced in other distillates during the same production period, the declaration shall also indicate the quantity of distillate so produced in the measuring units, the address and the trade name of the distillate produced,

(e) a declaration of consent (disagreement) with the mixing of the raw material with other growers' raw materials.

(8) Fruit distillate produced by cultivation must not be sold.

(9) The legal or natural person carrying out the cultivation brandy shall keep a record of any case of cultivation burning which shall include:

(a) the name and surname, permanent residence and birth number of the grower;

(b) the producer's written declaration referred to in paragraph 6;

(c) the quantity and type of raw material taken over;

(d) the quantity of distillate in the measuring units.

(10) The records referred to in paragraph 9 shall be kept by the legal or natural person carrying out the cultivation brandy for a period of 10 years from the end of the calendar year in which the production of distillate was carried out by the cultivation distillate.

3) Paragraph 70 of Act No 353 / 2003 Coll., on Consumer Taxes.

4) § 115 of Act No. 40 / 1964 Coll., Civil Code.

4 (a) Article 13 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings. '

7. In the first sentence of Article 5 (5), the words "and the production facilities of distilleries carrying out the separate drainage of alcohol 'shall be inserted after the words" or draining'.

8. In Article 5, the following paragraph 6 is added:

"(6) The production facilities of the special distilleries carrying out the denaturing of alcohol shall be equipped with mixing facilities and arranged in such a way that undenatured alcohol intended for denaturing is stored in containers secured by the seals of the customs office. ';

(9) Paragraph 6 (2), including footnote 5, reads:

"(2) In fruit distilleries, agricultural distilleries and distilleries, the whole production facility and measuring instruments shall be provided by the customs office (5) by official closure. In other distilleries, the customs office shall ensure only the connecting lines from the radiator to meters, gauges and lutre water collection devices by official sealing.

5) Paragraph 11 (3) of Act No. 13 / 1993 Coll., Customs Act, as amended by Act No. 35 / 1993 Coll., Act No. 113 / 1997 Coll., Act No. 63 / 2000 Coll., Act No. 256 / 2000 Coll., Act No. 265 / 2001 Coll., Act No. 1 / 2002 Coll., Act No. 309 / 2002 Coll. and Act No. 353 / 2003 Coll. '.

10. in Article 6 (3), the words "the Financial Office" shall be replaced by the words "the Customs Office";

11. in the first sentence of Article 6 (4), the words "the Financial Office" shall be replaced by the words "the Customs Office" and, at the beginning of the second sentence, the words "the Financial Office" shall be replaced by "the Customs Office";

12. in the second sentence of Article 6 (5), the words "Financial Office" are replaced by the words "Customs Office" and the words "3" are replaced by the words "4."

13. in Article 6 (6), the words "the tax office" shall be replaced by the words "the customs office";

14. in Article 7 (1) (b), the words "the Financial Office" shall be replaced by the words "the Customs Office";

15. in Article 7 (2), the words "the Financial Office" shall be replaced by the words "the Customs Office";

16. In the first sentence of Article 7 (3), the words "Financial Office 'are replaced by the words" Customs office' and in the third sentence, the words "Financial Office 'are replaced by the words" Customs office'.

17.

„§ 9

Liquor Denaturation

(1) The alcohol, with the exception of alcohol intended for vinegar mills, must be denatured in a distillery or a special distillery. The authorised official of the customs office shall always be present for denaturing.

(2) The alcohol intended for the vinegar mills must be denatured at the acetate plant in the presence of an official of the customs office. The customs office shall determine the conditions for such denaturing.

(3) A record of the denaturing carried out shall be made by the distillery or special distillery operator containing the following:

(a) the type, quantity and degree of alcohol used for denaturing,

(b) the type and quantity of denaturant;

(c) a record of the condition of the seals on the closures of the containers in which the alcohol is transported.

The denaturing record shall be endorsed by the customs office.

(4) Where denaturing operations are carried out in accordance with paragraph 2, the record referred to in paragraph 3 shall be made by the acetate operator and endorsed by the customs office. ';

18. Article 12, including footnotes 8), 9) and 12) shall read as follows:

„§ 12

Placing of alcohol into circulation

(1) The alcohol referred to in § 11 (1) (a), (b), (c), (d) (1) and (3) and (f) and products containing alcohol, exempt under a special law, (8) may be imported, purchased, withdrawn by user9) on the basis of a work contract only on the basis of a special authorisation from the Customs Directorate for the acceptance and use of exempt alcohol. This authorisation may not be transferred to another person.

(2) The authorisation referred to in paragraph 1 for specially denatured alcohol which is denatured by medical petrol and intended for medical establishments and pharmacies is only required in cases provided for in the implementing regulation.

(3) Legal or natural persons putting alcohol into free circulation or receiving alcohol referred to in Article 11 (1) (a), (b), (c), (d) (1) and (3) and (f), where exempted under a special law, (12) are required to determine the quantity of alcohol, to register the alcohol put into free circulation and to issue the certificate of delivery and acceptance in a manner and under conditions laid down in the implementing legislation.

8) § 71 paragraph 1 (a), (d) and (f) of Act No 353 / 2003 Coll.

9) § 3 (i) of Act No 353 / 2003 Coll.

12) Act No 353 / 2003 Coll. '.

19. in Paragraph 13 (1) (b), the words' and 'refined technical alcohol' shall be inserted after the words' fermented raw alcohol ';

20. In Paragraph 13 (1), at the end of point (d), the dot is replaced by a comma and the following points (e) and (f) are added:

"(e) to use for the production of alcohol generally denatured alcohol, fermented refined fine, alcohol refined fine and alcohol refined fine, neutral or synthetic distillate,

(f) the general denaturing of alcohol in motor tankers. ';

21. in Paragraph 15 (1), the words "the tax authorities" shall be replaced by the words "the customs authorities."

22. in Article 15 (1) (b), the reference to footnote 8 shall be replaced by a reference to footnote 13a:

"13a) § 71 paragraph 1 (a), (c), (d), (f) and (g) of Act No 353 / 2003 Coll. '.

23. in Paragraph 15 (2) (b), the words "the Financial Office" shall be replaced by the words "the Customs Office."

24. In the introductory sentence of Article 16 (1), the words "the Financial Office 'are replaced by the words" the Customs Office'.

25. in Article 16 (2), the words "the Financial Office" shall be replaced by the words "the Customs Office";

26. In the introductory sentence of Article 17 (1), the words "Financial Office 'are replaced by the words" Customs office'.

27. in Article 17 (1) (a):

"(a) listed in § 4 paragraphs 8 and 9, § 9 paragraph 3 or § 10 paragraph 3, fine up to CZK 100,000,"

28. in Article 17 (1) (b), "§ 4 (2), (4) and (5)" shall be replaced by "§ 4 (3), (5) and (6)";

29. in Article 17 (1) (d), "§ 4 (3)" is replaced by "§ 4 (4)."

30. In Paragraph 17 (2), "Czech 'is replaced by" State'.

31. in Article 17 (3), the words "the Financial Office" shall be replaced by the words "the Customs Office";

32. in Paragraph 17 (7), the words "territorial financial authority (5)" shall be replaced by the words "customs office (5)";

33. in Article 17 (2), footnote 14 reads:

Citation	Act No. 354 / 2003 Coll., amending certain laws in connection with the adoption of the Excise Tax Act
Regulation Type	Law
Author	-
Collection	Code of Laws

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

Act No. 354 / 2003 Coll.

Law amending certain laws in connection with the adoption of the Excise Tax Act

Contents