Decree No. 395 / 2008 Coll.
Decree amending Decree No. 48 / 2008 Coll., on how to calculate the right to refund excise duty paid at the prices of certain mineral oils consumed in agricultural primary production
Valid
Order
Effective from 30.10.2008
Text versions:
30.10.2008
395
DECLARATION
of 21 October 2008
amending Decree No 48 / 2008 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production
The Ministry of Agriculture provides pursuant to Article 57 (14) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll., Act No. 37 / 2008 Coll. and Act No. 245 / 2008 Coll., (hereinafter "the Act '):
Decree No 48 / 2008 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production, is amended as follows:
1.
Method of calculation of refund entitlement
(1) The entitlement to refund of excise duty paid in the prices of the products referred to in Article 45 (1) (b) of the Act and in Article 45 (2) (c) and (j) of the Act actually consumed and demonstrated in the primary agricultural production for the tax period referred to in Article 17 of the Act shall be calculated according to the formula:
(a) for mineral oils referred to in Sections 45 (1) (b) and 45 (2) (j) - diesel fuel
A = B x (C / 1000) x 0.6,
(b) for mineral oils referred to in § 45 (2) (c) - mixed diesel
A = B x (C / 1000) x 0.8,
where
A = entitlement to refund of excise duty of 60% in CZK for mineral oils according to § 45 (1) (b) and § 45 (2) (j) of the Act and 80% in CZK for mineral oils according to § 45 (2) (c) of the Act,
B = quantity of mineral oils in litres, proven to be consumed during the tax period under Section 17 of the Law,
C = applicable rate of excise duty according to the law indicated on the sales document (in CZK / 1000 l).
(2) Where a tax entity uses both mineral oil referred to in § 45 (1) (b) of the Act and mixtures of mineral oils referred to in § 45 (2) (c) and (j) of the Act, the right to refund shall be calculated separately for the selected products referred to in (a) and for the selected products referred to in (b). "
2. In Paragraph 2 (3), the words "each mineral oil used referred to in § 45 (1) (b) and § 45 (2) (c) of the Act 'are replaced by the words" the mineral oils used referred to in § 1 (1) (a) and § 1 (1) (b).';
This decree shall take effect on the day of its publication.
Minister:
Mgr. Gandalovich v. r.
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Regulation Information
| Citation | Decree No 395 / 2008 Coll., amending Decree No 48 / 2008 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.10.2008 |
|---|---|
| Effective from | 30.10.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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