Decree No. 361 / 2015 Coll.
Decree amending Decree No. 202 / 2014 Coll., on the method of calculating the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of document management and records relating thereto
Valid
Order
Effective from 01.01.2016
361
DECLARATION
of 17 December 2015
amending Decree No. 202 / 2014 Coll., on the method of calculating the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of document management and registration associated with them
The Ministry of Agriculture provides pursuant to § 139 (3) of Act No. 353 / 2003 Coll., on excise duties, as amended by Act No. 201 / 2014 Coll., for the implementation of § 57 (13):
In Decree No. 202 / 2014 Coll., on the method of calculating the entitlement to refund of mineral oil tax paid at the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of the management of documents and records relating thereto, Section 1, including the title, reads as follows:
Method of calculating entitlement to refund of mineral oil tax
The entitlement to refund of mineral oil tax shall be calculated by the following formula:
(c) for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = amount of refund corresponding to the tax rate for these mineral oils of CZK 10,95 / l multiplied by 0,4,
(d) for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = the amount of the refund corresponding to the tax rate for these mineral oils of CZK 10,95 / l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 0,767 / l multiplied by the coefficient 0,4301,
(e) for mineral oils referred to in § 45 (2) (c) of the Excise Tax Act
A = B x 4.38,
where
A = right to refund,
B = the quantity of mineral oils in litres which are proven to be consumed during the tax period for agricultural primary production,
4,38 = the amount of the refund corresponding to the tax rate for these mineral oils of CZK 9,265 / l after the exclusion of part of the tax rate attributable to the mixed biofuel of CZK 1,6 / l multiplied by the coefficient 0,5714,
Efficacy
This Decree shall take effect on 1 January 2016, with the exception of Article I (1) (c), (d) and (e), which shall take effect on 1 July 2016, and with the exception of Article I (1) (f), which shall take effect on 1 July 2017. Article I (1) (a) and (b) shall cease to apply on 30 June 2016 and Article I (1) (e) shall expire on 30 June 2017.
Minister:
Ing. Jurečka v. r.
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Regulation Information
| Citation | Decree No. 361 / 2015 Coll., amending Decree No. 202 / 2014 Coll., on the method of calculation of the right to refund of mineral oil tax paid in the prices of certain mineral oils consumed in agricultural primary production and the manner and conditions of the management of documents and records relating thereto |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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