Act No. 37 / 2008 Coll.
Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 86 / 2002 Coll., on Air Protection and on the Amendment to Certain Other Laws (Air Protection Act), as amended, and Act No. 61 / 1997 Coll., on Lime, and Amendment and Addition to Act No. 455 / 1991 Coll., on Commercial Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act), as amended
Valid
Law
Effective from 01.03.2008
37
THE LAW
of 17 January 2008
amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, Act No 86 / 2002 Coll., on Air Protection and on the Amendment of Certain Other Laws (Air Protection Act), as amended, and Act No 61 / 1997 Coll., on Lime and on Amendment and Addition to Act No 455 / 1991 Coll., on Business Business (Trade Code), as amended, and Act No 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act), as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 379 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 296 / 2007 Coll., is amended as follows:
1. In Article 3 (p), the words "yeast alcohol of the anhydrous type 'are replaced by the words" yeast alcohol of the anhydrous type';
2. In Article 3 (s), the words "the blending of mineral oils already put into free circulation in conventional tanks of motor vehicles (§ 63 (2)) at service stations 10a is not produced under this point. '
Footnote 10a:
"10a) § 2 (d) of Act No. 311 / 2006 Coll., on Fuel and Fuel Gas Station and on the amendment of certain related laws (Fuel Act), as amended by Act No. 575 / 2006 Coll. '.
3. In Article 3 (s), the words "the mixing of mineral oils already put into free circulation in conventional tanks of motor vehicles (§ 63 (2)) at service stations 10a is not produced under this point. '
4. Paragraph 21 (2) is deleted.
Paragraphs 3 to 18 shall become paragraphs 2 to 17.
5. In Section 21 (7) of the introductory part of the provision, the words "paragraph 3 'are deleted.
6. In Article 24 (2), the words "and Article 77 (4) 'are deleted.
7. In Article 45 (2) (c), the words "special denatured yeast alcohol 'are replaced by the words" special denatured yeast alcohol'.
8. In Article 45 (2) (d), the words "yeast anhydrous specially denatured alcohol 'are replaced by the words" yeast anhydrous alcohol specially denatured or yeast anhydrous spirit generally denatured'.
9. in Article 45 (2) (e), the words "yeast anhydrous specially denatured alcohol" are replaced by the words "alcohol of yeast anhydrous specially denatured or of yeast anhydrous generally denatured 35)."
10. in Article 45 (2) (g), the words "inaqueous fermented spirit" shall be replaced by the words "inaqueous fermented spirit" or "inaqueous spirit" in general denatured or in general denatured ";
11. in Article 45 (2) (h), the words "yeast anhydrous specially denatured alcohol and yeast anhydrous specially denatured alcohol" shall be replaced by the words "yeast anhydrous in general denatured" or "yeast anhydrous in general denatured alcohol"; the words "yeast anhydrous in general denatured alcohol" shall be replaced by "yeast anhydrous in particular denatured or yeast anhydrous in general denatured."
12. in Paragraph 45 (2) (j), the words "yeast specially denatured alcohol" are replaced by the words "alcohol of yeast anhydrous specially denatured or of yeast anhydrous generally denatured 35)."
13. In Paragraph 48 (5), the text "9950 CZK / 1000 l" is replaced by "6 866 CZK / 1000 l."
15. in Article 49 (14), the words "yeast alcohol of the anhydrous type" shall be replaced by the words "yeast alcohol of the anhydrous type";
16. In the title of Section 57, the words "forest nurseries and forest renewal and rearing 'are deleted.
17. in Paragraph 57 (1), the words', forest nurseries and forest rearing and rearing (39) ', including footnote 39 and the words', forest nurseries and forest rearing 'shall be deleted.
18. In Paragraph 57 (5), the words "but not more than the amount corresponding to consumption according to the standards laid down by the specific legislation40) ', including footnote 40, are deleted.
19. in Paragraph 57 (6) (d), the words "in the case of agricultural land" shall be deleted;
20. Paragraph 57 (6) shall be replaced by a dot at the end of point (d) and point (e), including footnotes 41 and 42.
21. in Paragraph 57 (7) (b), the words "or forest land" shall be deleted;
22. in Paragraph 57 (7), the word "or" and (c) and (d), including footnote 44, shall be inserted at the end of point (a);
23. In Article 57 (14), the words', forest nurseries and the renewal and rearing of the forest 'and the words' and the standards of consumption of the products referred to in Article 45 (1) (b) and in Article 45 (2) (c) for agricultural primary production, forest nurseries and forest renewal and rearing, as referred to in paragraph 5 'shall be deleted.
24. in Paragraph 77 (1), the amount "20 000 000 CZK" is replaced by "40 000 000 CZK."
25. In Paragraph 77 (2), the amount "60 000 000 CZK" is replaced by "120 000 000 CZK."
26. in Paragraph 77 (4):
"(4) In order to determine the amount of the tax security for the tax warehouse referred to in Article 21, the quantity of alcohol generally denatured under the Life52 Act shall not be taken into account. '
27. In Paragraph 79, paragraphs 4 and 5 are added:
"(4) Lime generally denatured under the Life52 Act) intended for the production of mineral oils referred to in § 45 (2) (c) to (e), (g), (h) and (j) or for the production of ethyl-terciál- butyl-ether is transported to the tax territory of the Czech Republic with a simplified accompanying document (§ 30) issued by the sender.
(5) The customs office shall impose a fine of up to CZK 100 000 on a legal or natural person who infringes the obligation laid down in paragraph 4. The decision imposing a fine shall be justified. '.
28. in Article 139 (1), "Article 21 (3) and (13)" is replaced by "Article 21 (2) and (12)";
Transitional provisions
1. Paragraph 48 (5) of Act No 353 / 2003 Coll., as effective from the date of entry into force of the Act, shall apply for the first time to the tax period beginning on the first day of the month following the publication of the Act, with the exception of Article 48 (5) of the Act No 353 / 2003 Coll., as effective from 1 July 2010, which shall apply for the first time to the tax period beginning on 1 July 2010.
2. The authorisation to operate the tax warehouse, the authorisation to re-accept the selected products under the conditional exemption scheme and the authorisation of the tax representative issued pursuant to Sections 20, 22 and 23a of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, and the consent issued pursuant to Sections 50, 60 and 79 of the Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act, shall be deemed to be the authorisation and consent required under Act No 353 / 2003 Coll., as effective from the date of entry into force of that Act; condition is that persons who provide tax pursuant to § 21 (2) of Act No 353 / 2003 Coll., as effective until the date of entry into force of this Act,
(a) submit within 15 days of the date of entry into force of this Act to the Customs Directorate through the Customs Office a proposal to amend the method of securing the tax pursuant to Article 21 (1) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act; and
(b) within 15 days of the date on which the decision to change the method of securing the tax is taken, provide the tax security in accordance with this Decision;
otherwise the permit to operate the tax warehouse, the authorisation to re-accept selected products under the conditional exemption scheme and the authorisation of the tax representative issued pursuant to Sections 20, 22 and 23a of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, and the consent issued pursuant to Sections 50, 60 and 79 of the Act No 353 / 2003 Coll., as effective by the date of entry into force of the Act. The authorisation to operate the tax warehouse, the re-acceptance of selected products under the conditional exemption scheme and the authorisation of the tax representative issued pursuant to Sections 20, 22 and 23a of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, and the consent issued pursuant to Sections 50, 60 and 79 of the Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, shall also cease to be valid when the proposal submitted under point (a) is rejected by the last date of the period referred to in point (a).
3. Authorisations to operate a tax warehouse issued pursuant to § 20 of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, by the tax warehouse operator providing the tax security pursuant to § 77 (1) and (2) of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, shall be deemed to be the authorisation required under Act No 353 / 2003 Coll., as effective from the date of entry into force of the Act; the condition is that the operator of the tax warehouse which provides the tax security pursuant to § 77 paragraphs 1 and 2 of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act,
(a) provides, within 60 days of the date of entry into force of this Act, a tax security equivalent to that provided for in Article 77 (1) and (2) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act; or
(b) within 15 days:
1. from the date of entry into force of this Act, the Customs Directorate shall, through the Customs Office, submit a proposal to amend the method of securing the tax pursuant to Article 21 (1) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, and
2. from the date on which the decision to change the method of securing the tax is taken, the tax security shall be granted in accordance with this Decision;
otherwise the permission to operate a tax warehouse issued pursuant to § 20 of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, by the tax warehouse operator providing the tax security pursuant to § 77 (1) and (2) of Act No 353 / 2003 Coll., as effective by the date of entry into force of that Act, shall cease to be effective on the date of entry into force of that Act. Authorisations to operate a tax warehouse issued pursuant to § 20 of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, by the tax warehouse operator providing the tax security pursuant to § 77 (1) and (2) of Act No 353 / 2003 Coll., as effective by the date of entry into force of this Act, shall also cease to be valid when the application submitted pursuant to point 1 is rejected by the last day of the period referred to in point 1.
4. The Customs Directorate shall decide on a proposal to amend the method of securing the tax referred to in points 2 and 3 within 60 days of the date of initiation of the procedure. An appeal may be lodged against the decision referred to in the first sentence within 10 days of its notification; the appeal against the decision has suspensory effect.
5. Consent to the transport of yeast anhydrous alcohol and synthetic special denatured alcohol under the conditional exemption scheme in the tax territory of the Czech Republic, which started without the provision of security of tax pursuant to Article 77 (4) of Act No. 353 / 2003 Coll., as effective until the date of entry into force of this Act, granted pursuant to Article 24 of Act No. 353 / 2003 Coll., as effective until the date of entry into force of the Act, shall be deemed to be the consent required under Act No. 353 / 2003 Coll., as effective from the date of entry into force of this Act, and not more than 10 days from the date of entry into force of that Act. After the expiry of this period, consent to the transport of yeast anhydrous alcohol and synthetic special denatured alcohol under the conditional exemption scheme in the tax territory of the Czech Republic granted pursuant to § 24 of Act No. 353 / 2003 Coll., as effective until the date of entry into force of this Act, expires.
Amendment to the Lime Act
Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Commercial Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Act No. 129 / 1999 Coll., Act No. 22 / 2000 Coll., Act No. 354 / 2003 Coll., Act No. 186 / 2004 Coll. and Act No. 75 / 2006 Coll., is amended as follows:
1. In Section 5, the heading reads: "Arrangements of production facilities and alcohol treatment facilities'.
2. In Article 5 (1), the words "or adjusting 'shall be inserted after the words" or the device'; the words "or the alcohol treatment device 'shall be inserted after the words" quantity'; the words "or modified 'shall be inserted after the word" quantity'; the words "or 'shall be inserted after the word'.
3. In Article 5, the following paragraph 7 is added:
"(7) Production facilities and alcohol treatment facilities in distilleries or special distilleries carrying out continuous denaturing shall be ensured by the conclusion of the customs office to the extent that the correct conduct of continuous denaturing can be reliably ensured. ';
4. Paragraph 7 (3) reads as follows:
"(3) The customs office shall carry out a measuring instrument weighting test in order to verify the correct functioning of the measuring instrument by comparing the quantity of alcohol calculated according to the volume determined by that measuring instrument with the quantity of alcohol calculated according to the determined weight. The method of carrying out the weighting test and the deadlines for its implementation shall be laid down in the implementing legislation. If a deviation greater than that provided for in the implementing legislation is detected in the weighting test, the customs office shall disable the measuring instrument until its new valid verification in accordance with the Metrology Act (6). ';
5. In Article 9, the words "where a denaturing agent is added continuously shall be added at the end of the text of paragraph 1, the correct conduct of continuous denaturing shall be verified by means and within the time limits laid down in the implementing legislation '.
6. In Article 9 (3), the words "and when going on continuous denaturing, the type, quantity and degree of alcohol at the entrance to the mixing establishment 'shall be added at the end of the text in point (a).
7. In Paragraph 9 (3) (c), the words "state record 'are replaced by the words" state' and the words "if continuous denaturing is at the end of the text, the state of the seals on the pipe seals of the mixing device 'are added.
8. In Article 9, at the end of paragraph 3, the dot is replaced by a comma and the following points (d) and (e) are added:
"(d) the type and quantity of alcohol on exit from the mixing plant intended for continuous denaturing;
(e) the state of the measuring instruments. ';
9. Paragraph 9 (5) reads as follows:
"(5) Any quantity of alcohol intended and used for denaturing and denaturant intended and used for denaturing shall be reliably measured by one of the methods for measuring alcohol and denaturants laid down in the implementing legislation. ';
10. in Paragraph 13 (1) (b), the words "and bioethanol" shall be deleted;
11. in Paragraph 13 (3):
"(3) For the manufacture of a mixture with mineral oil intended for engine propulsion or heat production, fermented anhydrous alcohol, specially denatured for that purpose, or ferrous anhydrous generally denatured, shall be used and shall be made from biodegradable parts of products resulting from the operation of agriculture or from the operation of the agricultural processing industry. '
12. Paragraph 13 (5) is deleted.
13. in Article 17a (6), "to (c)" is replaced by "to (e)";
14. In Article 17a, the following paragraph 7 is inserted after paragraph 6:
"(7) A legal or operating natural person, as an operator of a distillery or special distillery, commits an administrative offence by violating the obligation to measure the quantity of alcohol or denaturant intended for denaturing in accordance with Article 9 (5). '
Paragraph 7 shall become paragraph 8.
15. in Article 17a (8), the words "or 7" shall be added at the end of the text of point (c).
16. in Article 21 (1) (a), the words "mixing equipment for continuous denaturing" shall be inserted after the words "alcohol storage facilities."
17. in Article 21 (1) (c), the words "the methods of measuring them" shall be inserted after the words "denaturants."
18. in Paragraph 21 (1), the comma shall be replaced by a dot at the end of point (e) and point (f) shall be deleted, including footnote 15b;
19. in Paragraph 21 (2), the dot is replaced by a comma at the end of point (j) and the following point (k) is added:
"(k) the methods and time limits for verifying the correct implementation of continuous denaturing of alcohol."
Transitional provision
Operators of distilleries and operators of special distilleries carrying out continuous denaturing of alcohol pursuant to Act No. 61 / 1997 Coll., as effective until the date of entry into force of this Act, on production facilities and alcohol treatment facilities which will be used for denaturing of alcohol pursuant to § 5 (7) of Act No. 61 / 1997 Coll., as effective from the date of entry into force of the Act, shall be required to request the customs office to ensure these facilities by the seals of the customs office pursuant to § 5 (7) of Act No. 61 / 1997 Coll., as effective from the date of entry into force of the Act, within 15 days of the date of entry into force of that Act.
NOTIFICATION PROVISIONS
That law was notified in accordance with Directive 98 / 34 / EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and rules and of rules on information society services, as amended by Directive 98 / 48 / EC.
EFFECTIVE
This Law shall take effect on the first day of the month following its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 37 / 2008 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, Act No. 86 / 2002 Coll., on Air Protection and on the Amendment of Certain Other Laws (Air Protection Act), as amended, and Act No. 61 / 1997 Coll., on Lime, and Amendment and Addition of 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 |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.02.2008 |
|---|---|
| Effective from | 01.03.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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