Act No 407 / 2012 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Valid Law Effective from 01.01.2013
Text versions: 01.01.2027 01.01.2025 01.01.2015 01.01.2014 01.01.2013 All versions (6)
Contents
ČÁST PRVNÍ Čl. I „§ 20a § 20b „§ 41 „§ 55 „§ 58b „§ 79a „§ 87a „§ 115 „§ 123 § 124 § 125 § 126 § 127 § 128 „§ 134 „§ 134k „§ 134v „ČÁST ŠESTÁ HLAVA I Díl 1 § 135 § 135a Díl 2 § 135b Díl 3 § 135c § 135d § 135e Díl 4 § 135f § 135g Díl 5 § 135h Díl 6 § 135i HLAVA II Díl 1 § 135j § 135k § 135l § 135m § 135n § 135o § 135p § 135q § 135r § 135s § 135t Díl 2 Oddíl 1 § 135u § 135v § 135w § 135x § 135y Díl 3 § 135z § 135za § 135zb Díl 4 § 135zc Díl 5 § 135zd § 135ze Díl 6 § 135zf § 135zg § 135zh § 135zi § 135zj § 135zk § 135zl § 135zm § 135zn § 135zo § 135zp Díl 7 § 135zq § 135zr Díl 8 Oddíl 1 § 135zs § 135zt Oddíl 2 § 135zu Oddíl 3 § 135zv § 135zw Díl 9 Oddíl 1 § 135zx § 135zy Oddíl 2 § 135zz Oddíl 3 § 135zza § 135zzb HLAVA III § 135zzc § 135zzd § 135zze HLAVA IV § 135zzf § 135zzg § 135zzh § 135zzi Čl. II Čl. III ČÁST DRUHÁ Čl. IV „§ 2a ČÁST ČTVRTÁ Čl. VI ČÁST PÁTÁ Čl. VII ČÁST ŠESTÁ Čl. VIII ČÁST SEDMÁ Čl. IX ČÁST OSMÁ Čl. X ČÁST DEVÁTÁ Čl. XI ČÁST DESÁTÁ Čl. XII ČÁST JEDENÁCTÁ Čl. XIII ČÁST DVANÁCTÁ Čl. XIV ČÁST TŘINÁCTÁ Čl. XV „§ 12a Čl. XVI ČÁST ČTRNÁCTÁ Čl. XVII ČÁST PATNÁCTÁ Čl. XVIII ČÁST ŠESTNÁCTÁ Čl. XIX ČÁST SEDMNÁCTÁ Čl. XX ČÁST OSMNÁCTÁ Čl. XXI
407
THE LAW
of 25 October 2012
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:

ČÁST PRVNÍ

Amendment of the Excise Tax Act
Čl. I
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. 62 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 261 / 2007 Coll., Act No. 87 / 2009 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. In Paragraph 1 (3), the words "customs authorities' are replaced by the words" customs authorities of the Czech Republic '.
2, 5 (3), (5), (6), (12), (13), (15), (20) and (24), (15), (5), (8), (13), (17), (1), (3), (5), (5), (5), (5), (6), (8), (16) and (17), (3), (7), (7), (2) and (6), (25) (7), (2), (6), (10), (4), (7), (8), (8), (7), (3), (27e), (2) and (3), (3), (28), (11), (29), (6), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (10), (
3. In Article 3, the words "the tax warehouse operator is a tax entity 'shall be added at the end of the text in point (h).
4. In Section 3, at the end of the text in point (i), the words "the beneficiary is a tax entity 'shall be added.
5. In § 3 (p), § 13 (18), § 13 (21) (a), § 14 (2) (a), § 15 (12) (a) to (e), § 15a (9), § 21 (6), (9) and (15), § 121 (2), § 122 (3), § 22 (15), § 26 (3) (a), § 27 (2), § 36 (12) and § 42 (4), § 50 (6) and § 60 (10), § 60 (15), § 66 (2), § 80 (2), § 88 (2), § 88 (2) and (5), § 39), § 42 (4), § 50 (7), § 60 (10), § 60 (10), § 60 (15), § 4), § 4 (13), § 4), § 13 (13), § 13 (4), ";
6. in § 3 (t), § 13 (2) (l), § 15 (13), § 18 (5), § 21 (1) (a), § 21a (1), § 22 (1), § 23 (1) and (4), § 24 (2), § 29 (2), § 33 (4), § 37 (3), § 58 (1), § 60a (2) (g), § 71 (1) (h), § 77 (1) and (2), § 79 (3), § 86 (4), § 90, § 97 (3), § 105 (2) (a) and in § 116a (1) and (2), the words "the tax administrator" shall be replaced by ";
7. in Paragraph 4 (1) (c), "56" is replaced by "55."
8. In Article 4 (2), the words "at the customs office 'are deleted.
9. in Article 4 (5) (c), the word "spirit drinks" shall be replaced by the words "spirit drinks according to the directly applicable European Union provisions governing the definition and description of spirit drinks."
footnote 11 is deleted.
10. footnote 12 is deleted, including the footnote references.
11. in Article 5 (4) (b):
"(b) the address of the destination and, where this is not possible, other information identifying the location of the destination;"
12. in Articles 5 (5) and 6 (3), the words "the customs office of release" shall be replaced by the words "release" and the words "the customs office of measurement" shall be replaced by the words "the tax administrator of measurement."
13. in Article 5 (6), the words "customs office" shall be deleted;
14. in Article 5, paragraph 8 is deleted;
15. the words "and 10" shall be added at the end of the text of paragraph 1.
16. in Article 12 (2), the words "at the competent customs office" shall be deleted;
17. in Article 12 (3) and in Article 13 (1), "10" is replaced by "11."
18. In Paragraph 13 (1), the words "issued by the tax administrator on the basis of a proposal 'shall be added at the end of the text of the first sentence and the second sentence shall be deleted.
19. in Paragraph 13 (2), point (k), including footnote 18, shall be deleted;
Point (l) shall be renumbered as point (k).
20. Paragraph 13 (4), (6), (9), (12), (14) and (23), (8), (8), (13) and (19), § 21 (4), (11) to (13) and (16), § 21a (6) and § 60 (6), § 6, 8 to 13, § 23 (4) and § 5, § 24 (3), § 25 (3), § 49 (4) to (6), § 59 (6), § 28 (6), § 29 (5) and § 30 (5), § 42a (4), § 31 (7), § 32 (5), § 33 (13), § 36 (6), (10), 11) and (14), § 42 (1), § 42a (2), § 42b (2) shall be replaced by Paragraph 13 (5), ";
21. In § 13 (8), § 13 (21) (a), § 13 (24), § 15a (8), § 20 (7) and (15), § 20 (22) (a), § 21 (11), § 21a (8) and (9), § 22 (7), § 23 (4), § 27 (2), § 27c (8), § 29 (2), § 33a (4), § 36 (1), § 108 (1), § 111 (2), § 118 (5), § 119 (2), § 119 (4), § 119 (4), § 122 (2) (b), § 108 (1), § 111 (2), § 118 (5), § 119 (2), § 119 (2), § 119 (4), § 119 (4), § 122 (7), § 131 (h), § 134g), § 134g (4) and § 134r), § 134r, § 4, § 108 (1, § 108 (1), § 111 (2), §
22. in Article 13 (10) and (18), "(g)" shall be deleted;
23. in § 13 (12), § 20 (13), § 21 (13), § 22 (13), § 36 (8), § 60a (9), § 134h (3) and in § 134s (3), the words "Directorate-General of Customs" are replaced by the words "closest senior tax administrator."
24. In Article 13 (13), the words "the customs office responsible for the supplier 'are replaced by the words" the tax administrator responsible for the supplier'.
25. In § 13 (18), § 20 (15), § 21 (15), § 22 (15), § 33a (7) to (9), § 36 (12), § 60a (15), § 134i (2) and in § 134t (2), "15" is replaced by "5."
26. in Articles 13 (21) (a), 13 (24), 20 (22) (a), 36 (15) and 99 (4), the word "inventory" is replaced by "inventory."
27. in § 13 (23) (b), § 20 (19) (b), § 22 (19) (b), § 33a (13) (b) and § 60a (18) (b), the words "do not properly keep accounts or" are replaced by the words "infringes the obligation to keep accounts in a correct, complete, verifiable, clear, and manner in which the accounting records are maintained in relation to the facts arising from the authorisation or not ';
28. in the second sentence of Article 13 (24), Article 20 (22) (a) and the second sentence of Article 36 (15), the word "inventory" shall be replaced by "inventory."
29. In § 13 (24), first sentence, § 20 (22) (b), § 36 (15), last sentence, and § 131 (f), the word "inventory" is replaced by "inventory."
30. in Paragraph 13 (24), "Inventarisation" is replaced by "Inventory."
31. in Articles 14 (9), 15 (15) and 15a (10), the number "56" is deleted.
32. in Article 15 (12) (f) and (g) and in Article 27a (2) and (3), the words "the Office of the City of Prague" shall be replaced by the words "the tax administrator exercising jurisdiction in the territory of the City of Prague."
33. in Article 15a (6), the words "the Office of Customs for the City of Prague" shall be replaced by the words "the tax administrator exercising jurisdiction in the territory of the City of Prague";
34. in Paragraph 18 (1), the words "customs office" shall be deleted;
35. in Article 19 (3) and in Article 60 (1), the second sentence is replaced by the sentence "Infringement of this obligation, which is considered to be a serious breach of the conditions laid down by the Excise Tax Act, the tax administrator shall notify the competent municipal business office."
footnote 25 is deleted.
36. In Paragraph 20 (1), the words "issued on application by the customs office 'are replaced by the words" issued on application by the tax administrator'.
37. in Paragraph 20 (2), the comma at the end of point (n) shall be replaced by a dot and point (o) shall be deleted;
38. In Paragraph 20 (15), the words "to the Customs Directorate 'are replaced by" to the tax administrator'.
39. In Paragraph 20, the sentence "If there is a change in the quantity of manufactured or stored selected products, the tax administrator may impose additional conditions in the authorisation for the security of selected products or impose the measures necessary to prevent their unauthorised use. '
40. In Articles 20 (19) (e) and 22 (19) (e), the words "even at the request of the customs office" shall be deleted.
41.In § 20 (22) (a), the words "warehouse. Inventarisation 'is replaced by" warehouse; inventory'.
42. The following Sections 20a and 20b are inserted after Section 20, including the headings:
㤠20a
Means of securing tax
(1) The tax may be provided only in the manner and at the level laid down by this law or in the arrangements laid down in the tax rules, as determined by the tax administrator's decision.
(2) In the decision on the tax guarantee in accordance with the tax rules of the tax administrator, the amount of any tax security under this law shall be taken into account so that the total amount of the security is adequate.
§ 20b
Special provisions on the payment of unpaid or not tax
If there is a risk of default, the freezing order shall be effective and enforceable at the time of its issue. The tax administrator shall, at the same time as the freezing order is issued, make an attempt to notify the tax entity of the issuing of the freezing order in an appropriate manner and make an official record thereof. ';
43. In Paragraph 21 (1) (b), the word "guarantee" is replaced by "bank guarantee."
44. In Paragraph 21 (11), the words "received if the tax has been secured by the deposit or transfer of funds to the tax security account established by the tax administrator, the tax administrator shall return the difference in the tax security to the tax warehouse operator 'shall be replaced by the words" transferred. If a refundable overcharge so arises, the tax administrator shall return it without application'.
45. in Article 21 (12), the words "customs authorities" are replaced by the words "customs authorities of the Czech Republic";
46. Paragraph 21 (17) is deleted.
47. in Article 21a (10), the words "customs administrations" are replaced by the words "customs administrations of the Czech Republic";
48. In Paragraph 22 (2), the comma at the end of point (g) is replaced by a dot and point (h) is deleted.
49. In Paragraph 22, the following sentence is added at the end of paragraph 16: "If the actual volume of selected products accepted under the conditional exemption scheme exceeds the estimated annual volume of selected products referred to in paragraph 2 (b), the tax administrator may provide in the authorisation additional conditions for the security of selected products or impose the measures necessary to prevent their unauthorised use. '
50. In Paragraph 22 (22), at the end of the introductory part of the provision, the words "tax administrator 'shall be added.
51. in Article 22 (22) (a) and (b), the words "customs office" shall be deleted;
52. in Paragraph 23 (1) (c), the words "the competent tax administrator" shall be replaced by the words "the tax administrator of another Member State" and the words "at the end of the text of point (c)" shall be added; if it is not possible to indicate in the draft tax registration for a supplier in another Member State, the applicant shall indicate the registration number of the supplier from another Member State. "
53. In Article 23, at the end of paragraph 1, the dot is replaced by a comma and the following point (d) is added:
"(d) the address of the destination and, where this is not possible, other information identifying the location of the destination of the selected products."
54. Paragraph 23 (3) is deleted.
Paragraphs 4 to 8 shall be renumbered paragraphs 3 to 7.
55. In Paragraph 24, the following paragraph 2 is inserted after paragraph 1:
"(2) Where the selected products are transported to the place of direct delivery, the operator of the recipient tax warehouse shall provide the tax administrator with a list of the places of direct delivery. Instead of direct delivery, the recipient tax warehouse operator shall notify the tax administrator no later than 3 days before the start of the transport of the selected products. '
Paragraphs 2 to 8 shall be renumbered paragraphs 3 to 9.
56. in Article 24 (6) and Article 25 (5), the word "exit" shall be deleted;
57. In Paragraph 25, the following paragraph 2 is inserted after paragraph 1:
"(2) Where selected products are transported to the place of direct delivery, the operator of the receiving tax warehouse or the authorised consignee for the re-acceptance of selected products shall provide the tax administrator with a list of the places of direct delivery. Instead of direct delivery, the recipient tax warehouse operator or authorised consignee for re-admission of selected products shall notify the tax administrator no later than 3 days before the start of transport of the selected products. '
Paragraphs 2 to 9 shall be renumbered paragraphs 3 to 10.
58. In the last sentence of Paragraph 25 (4), "2 'is replaced by" 3'.
59. In Article 25 (7), the words "for re-acceptance of selected products' shall be inserted after the words" authorised consignee '.
60. In Paragraph 25 (8), the word "confirmed 'is replaced by" confirmed'.
61.In Article 26 (4) and (5), the words "Customs office" are replaced by the words "Authority."
62. In Article 26 (4) and Article 27c (1) (c), "2 or 3" is replaced by "3 or 4" and "3" is replaced by "4."
63.In Articles 26 (4), 27 (1) and 27 (3) of the introductory part of the provisions, the words "customs office" are replaced by the words "authority."
64. in Paragraph 26 (4), "Paragraph 41 (4)" is replaced by "paragraphs."
65. In Article 26, the following paragraph 7 is added:
"(7) The authority referred to in paragraph 3 may, before the start of the transport of selected products under the conditional exemption scheme or exempt from tax, order the designation of those products. ';
66. In § 27 (1) and (2) and § 27a (1), "6" is replaced by "7."
67. In Paragraph 27 (4), the word "dispatched 'is replaced by" transmitted' and the words "different from the customs office which received the electronic accompanying document 'are deleted.
68. In Article 27 (5), the words "upon request to the customs office or the customs office authorised under Article 41 'are replaced by the words" the tax administrator who requested it'.
69. In Paragraph 27 (6), "4 'is replaced by" 5'.
70. In § 27c (1) (b), the words "the customs office referred to in § 26 (3) (a) or (b) and shall submit a copy to that customs office" shall be replaced by the words "the authority referred to in § 26 (3) and shall submit a copy to it."
71. in Article 27c (2), the words "the customs office referred to in paragraph 1 (b)" shall be replaced by the words "the authority referred to in Article 26 (3)."
72.In Article 27c (3), the words "the customs office referred to in paragraph 1 (b)" shall be replaced by the words "the authority referred to in paragraph 26 (3)."
73.In Paragraph 27c (4), the words "the customs office referred to in paragraph 1 (b) 'shall be replaced by the words" the authority referred to in paragraph 26 (3)' and the words "the customs office referred to in paragraph 1 (b) 'shall be replaced by the words" the authority referred to in paragraph 26 (3)';
74. In Article 27c (7), the words "communicate to the customs office referred to in paragraph 1 (b)" shall be replaced by the words "electronically communicate to the authority referred to in Article 26 (3)" and the words "by means of a data report or by the use of transmission techniques in accordance with the special legislation governing the management of taxes 28b)," including footnote 28b, shall be deleted.
75. in Paragraph 28 (2), "15" is replaced by "11" and "customs office" is replaced by "the authority referred to in Article 26 (3)."
76. In Section 28 (7) of the final part of the provision and in Section 28 (8) of the final part of the provision, the words "office of local responsibility 'are replaced by the words" tax administrator of local responsibility'.
77. In Paragraph 28 (9), the words "notified by the customs office 'are replaced by the words" notified by the tax administrator' and the number "5 'is replaced by" 6'.
78. In the second sentence of Article 33 (7), the words "this consent granted, the customs office 'are replaced by the words" the consent granted, this tax administrator' and the words "the customs office of the locally competent tax representative for the dispatch of the selected products' are replaced by the words" that tax administrator '.
79.In Paragraph 33 (8), the words "Customs office 'shall be replaced by the words" tax administrator of the locally competent tax agent for the dispatch of selected products';
80.In Article 33 (10) and (12), the words "the customs office" are replaced by the words "the tax administrator of the local tax office responsible for sending the selected products."
81. In Paragraph 33a (2) (c), the words "under the special legislation governing tax administration" shall be deleted.
82. In Paragraph 36, at the end of paragraph 2, the sentence "The products thus delivered shall be considered to have been placed under the conditional exemption scheme until their sale."
83.In Article 36 (5), point (e) is deleted.
Point (f) shall be renumbered as point (e).
Article 84 (41), including the title, reads:
㤠41
Powers of the tax administrator
(1) The tax administrator may order the tax entity to carry out the inventory within the time limit set by the tax administrator. The tax authority shall inform the tax administrator of the outcome of the inventory on the following working day following the end of the inventory.
(2) Official persons may, on the basis of prior notification for the purpose of tax administration, be present continuously at the premises of a tax entity which is intended for business purposes.
(3) The tax administrator will publish a list of tax entities in a way that allows remote access. That list shall include the following information:
(a) the company or name, registered office and tax identification number of the tax entity, if it is a legal person; the name and surname and, where applicable, the business name, place of residence and, where applicable, the place where he is mostly resident, and the tax identification number of the tax entity, if any, if any, if he is a natural person;
(b) the tax administrator of the relevant tax body;
(c) selected products produced, processed, stored, accepted or dispatched by a tax entity;
(d) the date of issue of the permit to operate. ';
85. in Article 42 (3), the word "which" shall be replaced by "which."
86. in Paragraph 44 (c):
"(c) for the use or sale of mineral oils referred to in Article 45 (3):
1. engine propulsion;
2. heat production, regardless of the mode of heat consumption (hereinafter referred to as heat production); or
3. manufacture of mixtures referred to in Article 45 (2); ';
87. In Paragraph 44, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The payer is not a person handling mineral oils exclusively under § 58b. '
88. In the third sentence of Paragraph 45 (9), "9 'is replaced by" 10'.
89. In Article 45 (12), the words "or, where the resulting mixture does not contain mineral oils for which a refund may be claimed pursuant to Article 54 (3) 'shall be added at the end of the text in point (b).
90. In Paragraph 46, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The obligation to admit and pay the tax does not arise in cases under Paragraph 58b. '
91.Paragraph 49 (1) reads as follows:
"(1) Mineral oils referred to in § 45 (1), (2) and (6) used for purposes other than engine propulsion or heat production shall be exempt. No exemption shall thus be granted:
(a) other petrol;
(b) mineral oils used in mineralogical processes or in metallurgical processes. "
92. Paragraph 49 (3) is deleted.
Paragraphs 4 to 6 shall become paragraphs 3 to 5 and paragraphs 10 to 20 shall become paragraphs 6 to 16.
93.In Article 49 (8), the words "or Article 45 (2) (j)" shall be inserted after the words "(b)."
94.In Paragraph 50 (1) (e), the words "and 3 'are deleted.
95.In Article 50 (2), "10 and 12" are replaced by "6 and 8" and "and 3" are deleted.
96. In Paragraph 51, the sentence "If the destination of the service station is at the end of paragraph 1, the transport document referred to in paragraph 5 (4) must bear its registration number if the Ministry of Industry and Trade has been assigned. '
97.In Paragraph 52 (1), "paragraph 6" is replaced by "paragraph 5."
98. In Paragraph 53 (1), "10 'is replaced by" 11', "14 'is replaced by" 10' and "20 'is replaced by" 16'.
99.In Article 53 (4), "3, 6, 10, 12, 17 to 19" is replaced by "5, 6, 8, 13 to 15."
100. In Paragraph 53 (9), the words "i.e. a legal or natural person who" is replaced by the words "who."
101. In Paragraph 53, the following paragraph 10 is inserted after paragraph 9:
"(10) The final consumer who fulfils mineral oils exempt under § 49 (13) to (15) at service stations (10a) in the normal tank of motor vehicles (§ 63 (2)) accepts these mineral oils without special authorisation."
Paragraph 10 shall become paragraph 11.
102. Paragraph 55, including the title, reads:
㤠55
Repayment of taxes on mineral oils to persons using those oils in mineralogical processes and metallurgical processes
(1) The right to refund arises from a person who has purchased at a price including the tax, has produced for his own consumption or has accepted under the conditional exemption scheme mineral oils referred to in § 45 (1), (2), (3) or (6) and has clearly used these mineral oils for mineralogical processes or in metallurgical processes; This does not apply to a person who has been refunded pursuant to § 15, 15a, 56 or 56a.
(2) In the case of mineral oils referred to in paragraph 1 which are the subject of marking and dyeing of selected mineral oils, a refund shall be granted only if such mineral oils have been proven to have been labelled and dyed in accordance with Part Four. In the case of mineral oils referred to in paragraph 1 which are the subject of marking of certain other mineral oils, a refund shall be granted only if such mineral oils have been shown to have been labelled in accordance with Part Five.
(3) The person entitled to the refund referred to in paragraph 1 shall have for that purpose the status of a tax entity without registration.
(4) The right to refund arises from the date of consumption of mineral oils in mineralogical processes or metallurgical processes.
(5) The tax shall be refunded at the amount of the tax which has been included in the price of mineral oils or which corresponds to the amount of the tax relating to mineral oils produced or accepted under the conditional exemption scheme.
(6) The right to refund shall be shown by means of a tax document or a proof of sale and a record of purchase and consumption. When claiming reimbursement, a person shall be required to demonstrate that mineral oils which have been used in accordance with paragraph 1 cannot be used for engine propulsion, heat production or blending pursuant to Paragraph 45 (2). Where a person uses mineral oil for mineralogical processes or in metallurgical processes which he or she has produced or dyed and labelled in a tax warehouse, the right to refund shall be established with an internal document.
(7) A sales document which, at the request of the seller, is required to be drawn up no later than the following working day following the date on which the application is submitted shall bear the following particulars:
(a) the name, registered office and tax identification number of the seller, if the seller is a legal person; the name and surname or, where applicable, business name, place of residence and tax identification number of the seller, if assigned, if the seller is a natural person;
(b) the name, registered office and tax identification number of the purchaser, where the buyer is a legal person; the name and surname or, where applicable, business name, place of residence and tax identification number, if assigned, or the date of birth of the buyer, if the buyer is a natural person;
(c) the quantities of mineral oils in units referred to in Article 47 (1), their sales descriptions and the nomenclature code;
(d) the rate of excise duty applicable on the date of entry into free circulation of mineral oils;
(e) total excise duty,
(f) the date of issue of the sales document;
(g) the number of the sales document.
(8) The internal document shall contain the following particulars:
(a) the name, registered office and tax identification number of the manufacturer, if the manufacturer is a legal person; name and surname, business name, place of residence and manufacturer's tax identification number, if the manufacturer is a natural person;
(b) the quantities of mineral oils in the units referred to in Article 47 (1), their sales description and nomenclature code;
(c) the rate of excise duty applicable on the date of entry into free circulation of mineral oils;
(d) total excise duty,
(e) the date of issue of the internal document;
(f) the internal document number.
(9) The right to refund may be applied in the return for the first time by the 25th day of the month following the month in which the right to refund arose, but no later than 6 months from the date on which the claim may have been first exercised. If the right to refund has not been exercised within that period, the right to refund shall cease and that period shall not be extended nor may recovery be authorised in the previous situation. If a refundable overcharge is established by the assessment of the right to refund, it shall be refunded without application within 30 calendar days of the date following its establishment.
(10) Additional tax returns may be lodged no later than 6 months from the date on which the refund entitlement was last claimed. If the additional tax return has not been lodged within that period, the right to refund shall cease and this period shall not be extended nor may recovery be authorised in the previous situation. '
103. In Article 56 (1), the words "are dyed and marked according to Part Four, and demonstrably used these heating oils for heat production 'are replaced by the words" have been proven to have been used for heat production and have been proven to have been labelled and dyed in accordance with Part Four, if they are the subject of marking and dyeing of selected mineral oils' and the words "or 15a 'are replaced by the words" 15a or 55'.
104. In the second sentence of Paragraph 56 (2), the words "This provision 'are replaced by the words" To' and at the end of paragraph 2 the sentence "The right to refund shall not arise from persons who have been reimbursed pursuant to Paragraph 55. ';
105. In the first sentence of Paragraph 56a (5), the words "charged by a taxpayer 'are deleted and after the first sentence, the sentence" When claiming reimbursement, the person is obliged to prove that other petrol used in accordance with paragraph 1 cannot be used for engine propulsion, heat production or blending pursuant to Paragraph 45 (2).';
106. In Paragraph 57 (6) of the Introductory Part of the provision, the word "taxpayer 'is replaced by" is'.
107. In Paragraph 57 (6), the comma at the end of point (b) is replaced by the dot and points (c) and (d) are deleted, including footnotes 40a and 43a.
108. In Paragraph 57 (6) of the final part of the provision, "10 'is replaced by" 9'.
109. Paragraph 57 (7), including footnote 43, is deleted.
Paragraphs 8 to 14 shall become paragraphs 7 to 13.
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Regulation Information

CitationAct No. 407 / 2012 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation27.11.2012
Effective from01.01.2013
Effective until-
Status Valid
Legal Areas: Customs law Taxes Finance Administrative offences Administrative law
The regulation text is for informational purposes only.

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