Act No. 382 / 2015 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Valid
Law
Effective from 01.01.2016
382
THE LAW
of 10 December 2015
amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 558 / 2004 Coll.
1. In Article 3 (r), the words "or on the basis of hydrogenated vegetable oils meeting the sustainability criteria of biofuels' shall be inserted before the words" or project '.
2. In Paragraph 25 (4), the words "[Paragraph 58 (5) (b)] 'are deleted.
3. In Paragraph 29 (2), the words "(Paragraph 60 (13)) 'are deleted.
4. In Paragraph 45 (2) (m), the word "or 'is replaced by a comma.
5. In Paragraph 45, at the end of paragraph 2, the dot is replaced by "or 'and the following point (o) is added:
"(o) mixtures of mineral oils referred to in paragraph 1 (b) with hydrogenated vegetable oils meeting the sustainability criteria for biofuels, the proportion of such hydrogenated vegetable oils shall be at least 30% by volume of all the substances contained in the mixture."
6. In Article 45 (12) (b), the words "or 4 'are inserted after the number" 3'.
7. In Article 45 (12) (b), the words "or, where the resulting mixture does not contain mineral oils for which a refund may be claimed pursuant to Article 54 (3) or (4) 'are deleted.
8. In Paragraph 48 (5), "7 665 'is replaced by" 9 265'.
9. In Paragraph 48 (5), "9 265 'is replaced by" 8 515'.
10. In Article 48 (5), the words "at a rate of CZK 8 515 / 1000 l 'are replaced by the words" at the same rate as the mineral oil referred to in Article 45 (1), to which the characteristics and purpose of use are closest. "
11. in Paragraph 48 (10):
"(10) Mineral oils referred to in Paragraph 45 (3) shall be taxed:
(a) at a rate of CZK 4,590 / 1000 l for vegetable oils covered by CN codes 1507 to 1518 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion;
(b) at a rate of CZK 4,590 / 1000 l for fatty acid methyl esters covered by CN code 3824 90 99 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion;
(c) in other cases, at the same rate as the mineral oil referred to in Paragraph 45 (1), to which the characteristics and the purpose of use are closest. "
12. in Paragraph 48 (10) (a), "4 590" is replaced by "1 610."
13. in Paragraph 48 (10) (b), "4 590" is replaced by "2 190."
14. in Paragraph 48 (10):
"(10) Mineral oils referred to in Article 45 (3) shall be taxed at the same rate as mineral oil referred to in Article 45 (1), to which the characteristics and uses are closest. '
15. In Paragraph 48, paragraph 20 is added:
"(20) The mixtures of mineral oils referred to in § 45 (2) (o) are taxed at CZK 10 950 / 1000 l."
16. in Paragraph 49 (13):
"(13) Hydrotreated vegetable oils meeting the sustainability criteria for biofuels intended for use, offered for sale or used for propulsion of engines of selected motor vehicles under pilot projects referred to in § 3 (r) shall be exempt. ';
17. Paragraph 49 (14) is deleted.
Paragraphs 15 and 16 shall be renumbered paragraphs 14 and 15.
18. Paragraph 49 (14) is deleted.
Paragraph 15 shall become paragraph 14.
19. in Article 52a (4), the words "or pursuant to Article 49 (16)" shall be replaced by "13 or 15."
20. in Article 52a (4), "15" is replaced by "14."
21. in Article 53 (1), "13 to 15" is replaced by "and 14."
22. in Paragraph 53 (1), "8 and 14" shall be replaced by "and 8."
23. in Paragraph 53 (5) (b), "13 to 15" is replaced by "14."
24. in Paragraph 53 (5):
"(5) The final consumer shall be entitled to receive, without authorisation to accept and use mineral oils exempt from tax pursuant to Paragraph 49 (1), in a unit pack containing not more than 20 litres outside the scope of his business. '
25. In the second sentence of Paragraph 54 (3), the words "corresponding to the tax calculated from the quantity" are replaced by the words "10 230 CZK / 1,000 litres."
26. in Article 54 (3), "10 230" is replaced by "10 970."
27. In Article 54, paragraph 4 is added:
"(4) For the taxed mineral oils referred to in Paragraph 45 (2) (o), the payer shall be entitled to refund on the date on which they are put into free circulation for the purpose of fuelling engines in the tax territory of the Czech Republic. The tax is refunded in the amount of CZK 3,285 / 1000 litres of the mixture referred to in § 45 (2) (o)."
28. Paragraph 54 (3) and (4) are deleted.
29. in the second sentence of Article 56 (2), the words "(c)" shall be inserted after the words "10."
30. in the second sentence of Paragraph 56 (2), the words "(c)" shall be deleted;
31st Paragraph 57 (5) reads as follows:
"(5) The tax shall be refunded at the rate of 40% of the tax included in the price of purchased mineral oils referred to in Article 45 (1) (b) or Article 45 (2) (j). The tax which was included in the price of purchased mineral oils referred to in Paragraph 45 (2) (c) shall be refunded at CZK 4,380 / 1000 l of purchased mineral oils."
32. in Paragraph 57 (5):
"(5) The tax which has been included in the price of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j) shall be refunded at the rate of CZK 4,380 / 1000 l of purchased mineral oils. The amount of the fixed amount of the refund of the tax on mixtures of mineral oils referred to in Paragraph 45 (2) (c) or (j) shall be calculated on the amount of tax included in the price of such mineral oils, minus the amount of tax corresponding to the share of the biofuel in the mixture. ';
33. In Paragraph 58, paragraphs 8 to 10 are added:
"(8) The amount of the tax security for a tax warehouse or authorised consignee for the re-acceptance of mineral oils shall be determined by applying the rate of tax laid down in Paragraph 48 (1) for medium oils and heavy gas oils referred to in § 45 (1) (b) as regards the tax warehouse.
(a) fatty acid methyl esters falling within CN code 3824 90 99 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion; or
(b) vegetable oils falling within CN codes 1507 to 1518 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion.
(9) The person collecting mineral oil for the purposes of the mineral oil business shall provide a security for such mineral oils, the amount of which shall be determined by applying the rate of tax laid down in Section 48 (1) for medium oils and heavy gas oils referred to in Section 45 (1) (b) in the case of:
(a) the fatty acid methyl esters listed under CN code 3824 90 99 which have been put into free circulation in another Member State meet the sustainability criteria for biofuels and are intended for use, offered for sale or used for engine propulsion; or
(b) vegetable oils listed under CN codes 1507 to 1518 which have been put into free circulation in another Member State meet the sustainability criteria for biofuels and are intended for use, offered for sale or used for engine propulsion.
(10) For the transport of mineral oils referred to in Article 25 (4), the amount of the security of the tax on transported mineral oils shall be determined by applying the rate of tax laid down in Article 48 (1) for medium oils and heavy gas oils referred to in Article 45 (1) (b) in respect of transport:
(a) fatty acid methyl esters falling within CN code 3824 90 99 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion; or
(b) vegetable oils falling within CN codes 1507 to 1518 which meet the sustainability criteria of biofuels and are intended for use, offered for sale or used for engine propulsion. "
34. In Paragraph 58, paragraphs 8 to 10 are deleted.
Transitional provisions
1. For excise duties for the tax period before the date of entry into force of this Act and for the rights and obligations relating thereto, Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply.
2. A user who, before the date of entry into force of this Act, has acquired the mineral oils referred to in § 45 (3) (k) of Act No 353 / 2003 Coll., as amended, exempt from tax for the purpose of resale, may sell those oils which have been exempt until 30 June 2016 at the latest if they make an inventory of these mineral oils within 5 days of the date of entry into force of this Act. By 30 June 2016, those mineral oils need not be separately stored if they are separately registered.
Amendment to the Act on the stabilisation of public budgets
Act No. 261 / 2007 Coll., on the stabilisation of public budgets, as amended by Act No. 2 / 2009 Coll., Act No. 206 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 282 / 2009 Coll., Act No. 292 / 2009 Coll., Act No. 199 / 2010 Coll., Act No. 329 / 2011 Coll., Act No. 366 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 167 / 2012 Coll., Act No. 182 / 2014 Coll., Act No. 234 / 2014 Coll., Act No. 331 / 2014 Coll., Act No. 340 / 2013 Coll., Act No. 344 / 2013 Coll.
1. In Part 44, Article LXXII (2) (1) (d), the word "i 'is inserted after the word" production'.
2. In Part 45, Article LXXII, Section 8, paragraph 7 is deleted.
3. the following point (d) is inserted after point (c) of Article LXXIV (2) of Part 44:
"(d) green electricity
1. originating from solar, wind or geothermal energy;
2. produced in hydroelectric power plants;
3. produced from biomass under the Act governing supported energy sources or products produced from biomass;
4. produced from methane emissions from enclosed coal mines; or
5. made of fuel cells, '.
Points (d) to (h) shall be renumbered as points (e) to (i).
4. the following point (a) is inserted in Part 44, seventh Article LXXIV (8) (1):
"(a) environmentally friendly produced at sampling points under the Energy Act where:
1. is consumed simultaneously at these sampling points; and
2. the installed power of the power plant under the Energy Act does not exceed 30 kW, '.
Points (a) and (b) shall be renumbered points (b) and (c).
Amendment of the Air Protection Act
Act No. 201 / 2012 Coll., on Air Protection, as amended by Act No. 64 / 2014 Coll. and Act No. 87 / 2014 Coll., is amended as follows:
(1) Section 19 of the heading reads: "Obligation to ensure a minimum quantity of biofuels per calendar year."
2. Paragraph 19 (2) is deleted.
Paragraphs 3 to 11 shall be renumbered paragraphs 2 to 10.
3. In Paragraph 19 (3) of the Introductory Part of the provision, "3 'is replaced by" 2', "locally competent 'is deleted and" 9' is replaced by "8 '.
4. In Paragraph 19 (5), at the end of the first sentence, the words "have been used in the tax territory of the Czech Republic and has not yet been taken into account for the purpose of fulfilling the obligation referred to in paragraph 1 'are added and the words" these criteria' are replaced by the words "sustainability criteria '.
5. In Paragraph 19 (6), "paragraphs 1 and 2 shall not apply 'is replaced by" paragraph 1 shall not apply'.
6. In the first sentence of Article 19 (8), the words "locally competent 'and" containing the identification and registration data referred to in paragraph 5' are deleted.
7. In Paragraph 19 (8), the second sentence is replaced by the following: "In the report, the fuel supplier is required to provide data on compliance with the obligation to ensure a minimum quantity of biofuels per calendar year. The report shall be made electronically in the format and structure published by the Directorate-General for Customs on his website. If the supplier of fuel does not submit a report within the time limit set by the customs office in the invitation, the fuel which he has put into free circulation in the tax territory of the Czech Republic for transport purposes for a calendar year or which has been put into free circulation in another Member State of the European Union and has been delivered to the tax territory of the Czech Republic for transport purposes for a calendar year as fuel containing no biofuels. '
8. Paragraph 19 (9) reads:
"(9) A fuel supplier who does not comply with the obligation laid down in paragraph 1 shall be obliged to pay a fine on the undelivered amount of biofuels. The fine shall be calculated as the product of the quantity of undelivered biofuels referred to in paragraph 1 or 8 in litres and 40 CZK. The customs office shall decide on the obligation to pay the fine by means of a payment order and record it at the same time. The fine shall be payable within 30 days of the date of notification of this payment notice. The fine shall be administered according to the tax rules and shall be the income of the State budget. '
9. The following Sections 19a to 19e are inserted after Section 19, including the headings:
Obligation to ensure a minimum quantity of biofuels during the calendar year
(1) The supplier of fuel is obliged to ensure that, in fuels which are put into free circulation in the tax territory of the Czech Republic for transport purposes in the relevant period or which have been put into free circulation in another Member State of the European Union and which are supplied in the tax territory of the Czech Republic for transport purposes in the relevant period, there is a minimum quantity of biofuel contained
(a) at a rate of 2,9% by volume of the total quantity of motor gasoline incorporated into motor petrol;
(b) at a rate of 4,2% by volume of the total quantity of diesel incorporated into diesel.
(2) For the purpose of fulfilling the obligation to ensure a minimum quantity of biofuels during the calendar year, the relevant period shall be:
(a) January to March;
(b) January to June,
(c) January to September.
(3) For the purpose of fulfilling the obligation to ensure minimum quantities of biofuels during the calendar year, only biofuels meeting the sustainability criteria laid down in the implementing legislation have been consumed in the tax territory of the Czech Republic and have not yet been taken into account for the purpose of fulfilling the obligation to ensure minimum quantities of biofuels during the calendar year. The fuel supplier shall demonstrate compliance with the sustainability criteria by submitting the relevant documents issued pursuant to Paragraph 21; it shall not be liable for the inaccuracy of the information contained in the document submitted to it if it proves that it could not be ascertained even with all the effort that may be required.
(4) The obligation to ensure a minimum quantity of biofuels during the calendar year does not apply to the national tangible reserves (16), which are put into free tax circulation in the Czech Republic.
Notification of compliance with the obligation to ensure a minimum quantity of biofuels during the calendar year
(1) The notification of compliance with the obligation to provide minimum quantities of biofuels during the calendar year shall be made by the supplier of fuel to the customs office within 30 days of the end of the relevant period.
(2) The notification referred to in paragraph 1 shall be made electronically in the format and structure published by the Directorate-General for Customs on its website.
(3) In the notification referred to in paragraph 1, the fuel supplier shall indicate the information relating to the fulfilment of the obligation to ensure a minimum quantity of biofuels during the calendar year.
(4) Where a fuel supplier does not submit a notification pursuant to paragraph 1, it shall be regarded as having put into free circulation in the tax territory of the Czech Republic for transport purposes for the relevant period or which has been put into free circulation in another Member State of the European Union and have been supplied in the tax territory of the Czech Republic for transport purposes for the relevant period as having no biofuel; This shall not apply to fuels listed or delivered in the relevant period for which the notification referred to in paragraph 1 has been made.
Security
(1) If the fuel supplier fails to comply with the obligation to ensure a minimum quantity of biofuels during the calendar year for the relevant period, he shall be obliged to provide a security for that period to the customs office's special account.
(2) The security is calculated as the product of the quantity of undelivered biofuel according to § 19a (1) or § 19b (4) in litres and amount of 40 CZK.
(3) The security is due within 30 days of the end of the relevant period for which the fuel supplier has not complied with the obligation to ensure a minimum quantity of biofuels during the calendar year.
(4) The security is managed in accordance with the tax rules.
(5) The security for the other relevant period in the calendar year shall cease to exist on the 30th day following the end of the relevant period.
(6) The termination of the guarantee shall not affect the enforceability of the arrears resulting from it to the extent that there is a deficiency of the guarantee for the following period; to this extent, the effects of the execution operations carried out shall remain maintained. The payment of the arrears shall be taken into account for the payment of the arrears for the following period.
Repayment of the guarantee in case of compliance with the obligation to ensure a minimum quantity of biofuels per calendar year
Where the fuel supplier complies with the obligation to provide the minimum quantity of biofuels per calendar year, the security lodged shall be overpaid. If the overcharge thus obtained is a refundable overpayment, the customs office shall return it to the fuel supplier without application within 30 days of the expiry of the reporting period.
Use of a security in the event of non-compliance with the obligation to ensure a minimum quantity of biofuels per calendar year
If the fuel supplier fails to comply with the obligation to ensure a minimum quantity of biofuels per calendar year, the security lodged shall be transferred to cover the fine due from the undelivered amount of biofuels. ';
10. In Paragraph 20, the following paragraph 2 is inserted after paragraph 1:
"(2) The supplier of fuel may also fulfil the obligation referred to in paragraph 1 by introducing pure biofuels or mixed fuels under another law governing fuel (15) for free circulation in the tax territory of the Czech Republic for transport purposes or by supplying pure biofuels or mixed fuels which have been put into free circulation in another Member State of the European Union for transport purposes. '
Paragraphs 2 to 7 shall be renumbered paragraphs 3 to 8.
11. in Paragraph 20 (6), "4" is replaced by "5."
12. In Paragraph 20 (7), at the end of the first sentence, the words "and that it has been consumed in the tax territory of the Czech Republic and has not yet been taken into account for the purposes of fulfilling the obligation referred to in paragraph 1 'are added and the words" these criteria' are replaced by the words "sustainability criteria '.
13. in Article 21 (1), the words "Article 19 (1)" shall be inserted after the words "Article 19 (1)."
14. In Article 21 (8), the words "locally competent customs office 'are replaced by the words" customs office locally competent importer'.
15. in Paragraph 25 (6) (d), "5" is replaced by "4."
16. in Paragraph 25 (6) (e), "8" is replaced by "7."
17. in Paragraph 25 (6) (f), "11" is replaced by "10."
18. in Paragraph 25 (6) (h), "3" is replaced by "4" and "4," is replaced by "5,"
19. in Articles 32 (1) (g), 32 (8) and 32 (8) (b), "4" is replaced by "5."
20. in Paragraph 32 (8) (e), "3" is replaced by "4."
21. in Paragraph 34 (2) (d), "4" is replaced by "5."
EFFECTIVE
This Law shall enter into force on 1 January 2016, except:
(a) Article I (32), which shall take effect on 1 July 2016;
(b) points 9, 12, 13 and 26 of Article I, which shall take effect on 1 July 2017; and
(c) Article I (7), (10), (14), (18), (20), (22), (24), (28), (30) and (34) and Article III (2), which shall take effect on 1 January 2021.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 382 / 2015 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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