Act No. 4 / 2019 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended
Valid
Effective from 01.02.2019
4
THE LAW
of 20 December 2018
amending Act No 353 / 2003 Coll., on excise duties, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 558 / 2004 Coll.
1. Paragraph 57, including the title, reads:
Repayment of taxes on mineral oils to persons using those oils for agricultural primary production or for forest management
(1) The right to refund is acquired by a person operating under the Act governing agriculture which operates agricultural primary production or by a person carrying out forest management under the Forest Act. The condition for entitlement to the refund is that the person has purchased the mineral oils referred to in § 45 (1) (b) or § 45 (2) (j) at a price containing or produced the tax and has used those purchased or produced mineral oils for agricultural primary production or for forest farming.
(2) The right to refund does not apply to those to whom the tax on those mineral oils has been refunded pursuant to § 15 or 15a. The right to reimbursement shall also not apply to a person who, at the date on which the tax return is filed in liquidation, bankruptcy or who is liable to repay public aid following a decision by the European Commission declaring the aid granted to that person illegal and incompatible with the internal market.
(3) Agricultural primary production means:
(a) plant production, including hop, fruit-growing, wine-growing, growing vegetables, mushrooms, ornamental flowers, trees, medicinal and aromatic plants on land owned or smuggled, possibly on land managed for other legal reasons;
(b) livestock farming for the purpose of obtaining, processing or production of animal products, including the production of such breeding or breeding animals registered under the breeding law; for the purposes of excise duties, livestock, horses, pigs, poultry, sheep or goats; and
(c) pond farming under the Law governing fishing.
(4) For this purpose, the person entitled to the refund has the status of a tax entity without registration.
(5) The right to refund arises from the date of consumption of these mineral oils for agricultural primary production or for forest management.
(6) The tax which has been included in the price of purchased mineral oils, or which has been paid for mineral oils produced on the basis of the use of such mineral oils for own consumption, is at the rate of:
(a) 9 500 CZK / 1,000 l of mineral oils returns to the person referred to in paragraph 1 operating:
1. livestock farming for mineral oils consumed in that activity, unless that person operates plant production;
2. plant production with a presence of sensitive crops and grapevine of at least 0,1 for mineral oils consumed in that activity, provided that the person does not farm animals;
3. the production and rearing of livestock with a stocking density of more than 0,3 for mineral oils consumed in these activities; or
4. Plant production with a presence of susceptible crops and vines of at least 0,1 and livestock farming with a stocking density of up to 0,3 for mineral oils consumed in these activities;
(b) 4 380 CZK / 1,000 l of mineral oils shall be returned to the person referred to in paragraph 1 who is engaged in agricultural primary production for which the rate referred to in (a) cannot be applied, or in the forest for mineral oils consumed in these activities.
(7) In the case of mixtures of mineral oils referred to in Paragraph 45 (2) (j), the amount of the fixed amount of the refund referred to in paragraph 6 shall be calculated on the amount of tax included in the price of such mineral oils or paid on the basis of the use of such mineral oils for own consumption, minus the amount of tax corresponding to the share of the biofuel in the mixture.
(8) For the purposes of excise duties:
(a) the intensity of livestock farming, the proportion of the number of livestock kept by the person referred to in paragraph 1, converted into livestock unit, and the area of agricultural land with the type of agricultural crop arable land, permanent grassland or permanent culture kept for that person in the land use register under the legislation governing agriculture;
(b) a sensitive crop crop for which voluntary coupled support is granted under a government regulation laying down certain conditions for granting direct payments to farmers; and
(c) by representation of sensitive crops and vines, the proportion of the area of agricultural land with sensitive crops and vines and the area of agricultural land with the type of agricultural crop arable land or the permanent culture recorded or kept for the person referred to in paragraph 1 in the land use register according to the user relations under the legislation governing agriculture.
(9) The purchase of mineral oils is evidenced by proof of the sale and production of mineral oils by internal documents for the purpose of demonstrating entitlement to refund.
(10) The proof of sale of mineral oils shall bear the following particulars:
(a) the name, registered office and tax identification number of the seller;
(b) the trading firm or the name, registered office or place of residence and the tax identification number, if any, or the date of birth of the purchaser;
(c) the quantities of mineral oils referred to in paragraph 1 in the units referred to in Article 47 (1), their sales description and the nomenclature code;
(d) the rate of excise duty applicable on the date on which the mineral oils referred to in paragraph 1 are put into free circulation;
(e) total excise duty,
(f) the date of issue of the sales document;
(g) the number of the sales document.
(11) The internal document shall contain the following particulars:
(a) the commercial firm or the name, registered office or place of residence and the fiscal identification number, if any, or the date of birth of the manufacturer;
(b) the quantities of mineral oils referred to in paragraph 1 in the units referred to in Article 47 (1), the sales description and the code of the nomenclature;
(c) the rate of excise duty applicable on the date on which the mineral oils referred to in paragraph 1 are put into free circulation;
(d) total excise duty,
(e) the date of issue of the internal document;
(f) the internal document number.
(12) The documents proving the purchase or production of mineral oils shall be kept in a time frame.
(13) The consumption of mineral oils for agricultural primary production or forest management shall be demonstrated by a record of actual consumption for the purpose of demonstrating entitlement to refund. In the case of crop production or livestock farming, consumption can be demonstrated by land use records according to user relations conducted under the Act governing agriculture or the central livestock register under the Breeding Act; the consumption shall be deemed to have been proven in this case if, for the person referred to in paragraph 1, livestock or agricultural land with a type of agricultural crop, permanent grassland or permanent culture are registered in the relevant register.
(14) The choice of the method of proving consumption for a given calendar year shall be made by the person referred to in paragraph 1 by the first tax return submitted for that calendar year in which he claims reimbursement of the tax on plant production or livestock farming. This choice cannot be changed, even by submitting an additional tax return. The method of demonstration chosen shall apply to all crop or livestock farming activities carried out by that person.
(15) The record of actual consumption contains the following information:
(a) the place of consumption of mineral oils;
(b) the type of work carried out involving the use of mineral oils for agricultural primary production or for forest management;
(c) the total quantity of mineral oils consumed,
(d) a clear identification of the legal basis on the basis of which the person carries out forest management under the Forest Act, in so far as that person is concerned.
(16) Where a person who has been entitled to a refund demonstrates the consumption of mineral oils by means of land use records under the law governing agriculture or by means of the central register of livestock kept under the breeding law, the quantity of mineral oils corresponding to the quantity of mineral oils determined by the share of the annual minimum consumption standard shall be used for each calendar month. The annual minimum consumption standard shall be defined as the minimum consumption of mineral oils for crop or livestock activities per calendar year.
(17) Where there is a change in the facts relevant for determining the amount of the right to refund, the amendment shall be viewed as having occurred on the expiry of the last day of the calendar month preceding the calendar month in which it occurred. For the determination of the minimum consumption standard for crop production for the calendar year concerned, the operative date shall be 15 May of that year; where, at that date, the agricultural land for which the category of normatics is determined has not been registered in the land use register under the legislation governing agriculture, the operative date for determining the category of minimum consumption shall be the last day of the calendar month in which the legal basis for the change in the person for which the agricultural land is registered occurred.
(18) The tax period for the refund of mineral oil tax to persons using those oils for agricultural primary production or for forest management shall be:
(a) the calendar quarter where consumption is demonstrated by a record of actual consumption; or
(b) the calendar year, where consumption is demonstrated by land use records according to user relations conducted under the law governing agriculture or the central register of livestock kept under the breeding law.
(19) The right to refund shall be applied in the tax return within a time limit until the end of the third calendar month following the end of the tax period in which the right to refund arose. If the right to refund has not been exercised within that period, that right shall cease; that period cannot be extended or allowed to be recovered in the previous situation.
(20) Additional tax returns may be lodged no later than the end of the fifth calendar month following the end of the tax period in which the refund is due. If the additional tax return has not been lodged within that period, the right to refund shall cease; that period cannot be extended or allowed to be recovered in the previous situation.
(21) If a refundable excess is incurred by the measurement or measurement of the right to refund, it shall be refunded without application within 60 calendar days after the measurement or measurement of the entitlement.
(22) The tax return and the additional tax return claiming reimbursement shall be submitted electronically by the person referred to in paragraph 1 using a remote access in the format and structure published by the tax administrator.
(23) The Ministry of Agriculture, together with the Ministry of Finance, provides for a decree
(a) the method of calculating the amount of entitlement to refund of mineral oil tax consumed in agricultural primary production and in forest management;
(b) the amount of the annual minimum consumption standards and their categories and the share distribution of the annual minimum consumption standards per calendar month;
(c) the method of calculating the stocking density of livestock, including the conversion of livestock into livestock units; and
(d) the method of calculating the representation of sensitive crops and vines. ";
2. Paragraph 139 (3) is deleted.
3. In Paragraph 116 (4), the words "and under a transparent cover, if used, so that it is damaged when the unit packaging is opened 'are deleted.
Transitional provisions
1. Article 57 of Act No 353 / 2003 Coll., as in force before 1 January 2019, shall apply to the entitlement to refund of the mineral oil tax on persons using those oils for primary agricultural production or for forest management.
2. Article 57 of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall apply to the entitlement to refund of the mineral oil tax on persons using those oils for primary agricultural production or for the implementation of forest management which originated from 1 January 2019 until the date of entry into force of this Act.
3. Paragraph 57 (22) of Act No 353 / 2003 Coll., as effective from the date of entry into force of this Act, shall not apply to the tax obligations of individuals for the tax period before 1 January 2022.
Efficacy
This Law shall enter into force on the first day of the calendar month following its publication, with the exception of Article 5 (1) (a) (ii) thereof. I, point 3, which shall take effect on the day of its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 4 / 2019 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.01.2019 |
|---|---|
| Effective from | 01.02.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0