Full text of Act No. 43 / 2007 Coll.

Full text of Act No 353 / 2003 Coll., on Consumer Taxes, as seen from subsequent amendments

Valid Declared full text
Text versions: 15.03.2007
Contents
ČÁST PRVNÍ § 1 § 2 § 3 § 4 § 5 § 6 § 7 § 8 § 9 § 10 § 11 § 12 § 13 § 14 § 15 § 16 § 17 § 18 § 19 § 20 § 21 § 21a § 22 § 23 § 23a § 24 § 25 § 26 § 27 § 28 § 29 § 30 § 31 § 32 § 33 § 33a § 34 § 35 § 36 § 37 § 38 § 39 § 39a § 40 § 41 § 42 § 43 ČÁST DRUHÁ HLAVA I § 44 § 45 § 46 § 47 § 48 § 49 § 50 § 51 § 52 § 53 § 53a § 54 § 55 § 56 § 56a § 57 § 57a § 58 § 58a § 59 § 59a § 60 § 60a § 61 § 62 § 62a § 63 § 64 § 65 HLAVA II § 66 § 67 § 68 § 69 § 70 § 71 § 72 § 73 § 74 § 75 § 76 § 77 § 78 § 79 HLAVA III § 80 § 81 § 82 § 83 § 84 § 85 § 86 § 87 § 88 § 89 § 90 § 90a § 91 HLAVA IV § 92 § 93 § 94 § 95 § 96 § 97 § 98 § 98a § 99 § 100 § 100a § 100b HLAVA V § 100c § 101 § 101a § 102 § 103 § 104 § 105 § 106 § 107 § 108 § 109 § 109a § 110 § 111 § 111a § 112 § 113 § 114 § 115 § 116 § 117 § 118 § 118a § 119 § 120 § 121 § 122 § 123 až 130 § 131 ČÁST TŘETÍ § 132 § 133 § 134 ČÁST ČTVRTÁ § 134a § 134b § 134c § 134d § 134e § 134f § 134g § 134h § 134i § 134j § 134k ČÁST PÁTÁ § 134l § 134m § 134n § 134o § 134p § 134q § 134r § 134s § 134t § 134u § 134v ČÁST ŠESTÁ § 135 § 135a § 135b § 135c § 135d § 135e § 135f § 135g § 135h § 135i ČÁST SEDMÁ HLAVA I § 136 § 137 § 138 § 139 HLAVA II § 140 HLAVA III § 141 HLAVA IV § 142
43
PRESIDENT OF THE GOVERNMENT
Announces
full text of Act No 353 / 2003 Coll., on Consumer Taxes,
As is apparent from the changes made 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. 545 / 2005 Coll., Act No. 310 / 2006 Coll. and Act No. 575 / 2006 Coll.
THE LAW
on excise duties
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

GENERAL PROVISIONS
§ 1
Subject matter
(1) This Act implements the relevant provisions of the European Community1) and provides for
(a) the conditions for taxation of mineral oils, alcohol, beer, wine and intermediate products and tobacco products ("selected products") by excise duties;
(b) the method of marking and selling tobacco products and the method of marking certain mineral oils.
(2) Consumer taxes are:
(a) taxes on mineral oils;
(b) alcohol duty,
(c) beer duty,
(d) the tax on wine and intermediate products; and
(e) tax on tobacco products
("the tax ').
(3) The tax administration is carried out by the customs authorities and the customs office responsible for the place or place of residence of the payer (hereinafter referred to as "the payer"), unless otherwise provided for by this law.
§ 2
Tax territory
(1) For the purposes of this Act:
(a) the tax territory of the Czech Republic,
(b) the tax territory of the European Community, the territory laid down by the relevant legislation of the European Communities (1a);
(c) a Member State of the European Union;
(d) a third country of a country outside the tax territory of the European Community.
(2) The territory of the Principality of Monaco is deemed to be the territory of the French Republic, the territory of Jungholz and Mittelberg (Kleines Walsertal) is deemed to be the territory of the Federal Republic of Germany, the territory of Man is deemed to be the territory of the United Kingdom of Great Britain and Northern Ireland and the territory of San Marino is deemed to be the territory of the Italian Republic.
§ 3
Definition of terms
For the purposes of this Act:
(a) import of selected products into the tax territory of the Czech Republic; where the products selected are the subject of a customs procedure on entry into the tax territory of the Czech Republic, the release of the products selected under the free circulation procedure (2) or the inward processing procedure under the return scheme (3) shall be considered as the moment of importation;
(b) the importation of selected products into the tax territory of the European Community; However, if, at the time of entry into the tax territory of the European Community, the products selected are placed under one of the suspensive customs procedures (Cla3a) or are placed in a free zone or free warehouse, imports shall be deemed to have been made under the free circulation procedure (2) or inward processing procedure (3);
(c) by exporting the release of selected products for the export regime (4) or for the outward processing regime (5) and leaving the tax territory of the European Community;
(d) by suspension of the obligation to grant, measure and pay tax until the date of entry into free circulation of the selected products,
(e) exemption from the tax on the release for free circulation of selected products, without the obligation to grant, measure and pay tax,
(f) the tax warehouse of a space-limited place in the tax territory of the Czech Republic, in which the tax warehouse operator produces, processes, stores, receives or dispatches the goods selected under the conditions laid down by this Act, unless otherwise provided for in this Act (Sections 59, 78, 89 and 99), the boundaries of such a place may not be interrupted except in the case of a public communication going through that place; the customs office may provide that certain objects and areas of this place are not part of it;
(g) by the tax warehouse operator, the legal or natural person authorised to operate the tax warehouse;
(h) by an authorised consignee, a legal or natural person who is not an operator of a tax warehouse in a place where, in the context of business activity (6), he accepts, on a single or repeated basis, selected products under a conditional exemption scheme from another Member State; the authorised consignee must not store or dispatch the products selected under the suspension scheme;
(i) by the user of the selected exempt products (hereinafter referred to as "the user"), the legal or natural person who receives and uses, or, where appropriate, pursuant to Article 53, sells to another user the selected exempt products; users have the status of tax entities without registration;
(j) putting into free circulation
1. any, even illegal, exclusion of selected products from the conditional exemption scheme,
2. each, even illegal, production of selected products outside the conditional exemption scheme;
3. each, even illegal, import of selected products outside the suspension scheme;
(k) the tax liability of the amount of tax attributable to the products manufactured or imported in respect of which VAT is payable and payable pursuant to Paragraph 9; in the case of exempt products, the tax liability shall be the amount of tax for which VAT would be payable and paid if those products were not exempt;
(l) the code of the nomenclature of the code names of the selected products mentioned in the Customs Tariff (7), as in force on 1 January 2002,
(m) the nomenclature code for the code name of the selected products referred to in the Council Regulation on tariff, statistical nomenclature and Common Customs Tariff (8), as amended on 1 January 2002,
(n) the place of residence of the natural person, the address of the place of residence of the national citizen of the Czech Republic or the address of the place of residence of the alien; where a natural person does not have a place of residence in the Czech Republic, he / she is obliged to notify the customs office of the address for service,
(o) the quantities of the product selected in units other than the number of pieces of the quantity of the product selected expressed in measuring units (9) referred to in § 47, 69, 84 or 95 and measured in accordance with special legislation10),
(p) a pilot project for the technological development of an environmentally more environmentally friendly fuel mixture based on a yeast alcohol anhydrous, specially denatured by the Ministry of the Environment or a project for the technological development of an eco-friendly fuel mixture of heavy gas oils with water approved by the Ministry of the Environment,
(q) a tax representative, by a legal or natural person having its registered office or place of residence in the tax territory of the Czech Republic, who is entrusted with the operation of a tax warehouse registered in another Member State to ensure on its behalf, on the basis of the authorisation and under the conditions laid down in § 23a, the obligations relating to the acceptance of selected products under the suspension scheme and their entry into free circulation; the tax representative may not store or dispatch the products selected under the conditional exemption scheme; the tax representative may not be the same as the person who has obtained from him the selected products for free circulation;
(r) a tax representative for the dispatch of selected products by a legal or natural person having his registered office or his place of residence in the tax territory of the Czech Republic who, on the basis of an authorisation issued by the customs office, represents a natural or legal person who sends to a natural person in the tax territory of the Czech Republic from another Member State selected products for free circulation in that Member State; the tax representative for the dispatch of the selected products may only be a person who is not the same as the natural person who is sending the selected products; the tax representative for sending selected products carries out this activity under the conditions set out in Sections 33 and 33a;
(s) production of a process in which:
1. the selected product is produced,
2. the selected product, which is the subject of the tax, produces the selected product, which is the other subject of the tax,
3. mineral oil, which is mentioned under one nomenclature code, produces mineral oil, which is indicated under another nomenclature code,
(t) a bank guarantee under this Act means a guarantee issued by a bank or by a savings and credit cooperative.
§ 4
Tax payer
(1) The payer is a legal or natural person,
(a) which is an operator of a tax warehouse, an authorised consignee, a tax representative (§ 23a) or a producer who has incurred an obligation to grant and pay the tax in connection with the introduction of selected products for free circulation (§ 9 (1)), or in connection with loss or destruction or other deterioration (hereinafter referred to as "depreciation") of selected products transported under the conditional exemption scheme (§ 9 (3) (a));
(b) which has become liable to grant and pay the tax
1. on importation (Section 9 (2)),
2. in the case of the use of selected exempt products for purposes other than those covered by the exemption [Paragraph 9 (3) (b)],
3. in the case of the use of selected products for which VAT has been refunded for purposes other than those covered by the refund [Paragraph 9 (3) (c)],
4. in the event of loss or deterioration of selected products [§ 9 (3) (d)],
(c) which claims reimbursement, unless otherwise provided for in this Act (Sections 14 (2) and (4), 55 to 57),
(d) which infringes the conditional exemption scheme during the transport of selected products [§ 9 (3) (f) and § 28],
(e) which has been subject to an obligation to declare and pay the tax upon the acceptance of selected products put into free circulation in another Member State for the purposes of business or intended for the performance of the tasks of a public body or at the end of the transport of selected products intended for business purposes [Paragraph 9 (3) (g)];
(f) which stores or transports selected products in larger quantities, places the selected products into free circulation without proving that they are taxed products, or unless it proves that the method of obtaining them is justified without tax;
(g) which has been subject to an obligation to recognise and pay the tax on the transfer or transfer of title to non-taxed selected products and the like (Section 9 (4)); or
(h) which is the tax representative for sending selected products from another Member State to the tax territory of the Czech Republic (§ 9 (3) (i) and § 33 (4)); where the legal or natural person referred to in Article 33 (3) does not appoint a tax representative, he shall become a payer.
(2) A person, with the exception of the persons referred to in paragraph 1 (b) (1) and (3) and Article 14 (2) and (3), shall be required to register as a payer with the customs office at the latest by the date of the first obligation to grant and pay the tax. The person claiming refund shall register with the customs office no later than the date on which he first applies the refund, unless he is already registered as a tax payer. The payer is obliged to register for each tax separately.
(3) For the purposes of paragraph 1 (f), the greater quantity of products selected shall be in excess of the quantity for:
(a) mineral oils with the exception of liquefied petroleum gases transported in pressure containers weighing up to 40 kg including quantities transported in conventional tanks (Section 63 (2)) plus 20 litres,
(b) liquefied petroleum gases in pressure containers weighing up to 40 kg including 5 pressure vessels;
(c) drinking alcohol and spirits (11) 10 l final products,
(d) 110 l beer,
(e) intermediate products 20 l,
(f) 90 l of wines, 60 l of which for sparkling wines,
(g) cigarettes of 800 pieces,
(h) cigarillos and cigars weighing less than 3 g / piece 400 pieces;
(i) 200 other cigars,
(j) tobacco for smoking 1 kg.
(4) The closer definition of the tax payers is regulated for mineral oil tax § 44, for alcohol tax § 66, for beer tax § 80, for wine and intermediate products § 92 and for tobacco products § 100c.
§ 5
Demonstration of tax on selected products
(1) The tax territory of the Czech Republic shows the taxation of selected products put into free circulation by means of a tax document or a document on the sale or transport of selected products for free circulation already mentioned, unless otherwise provided for in this Act (§ 6). Taxation of selected products for free circulation already shown only if the quantity is larger (Section 4 (3)).
(2) The tax document referred to in paragraph 1, which the payer is obliged to issue for free circulation without delay to the transferee or, where appropriate, to the person receiving the goods referred to in paragraph 1, shall contain the following information:
(a) the company or name, registered office and tax identification number12) of the payer, if the payer is a legal person, name and surname, or business name, or business name, place of residence and tax identification number of the payer, if the payer is a natural person;
(b) the business firm or name, registered office and tax identification number12) the acquirer, if the acquirer is a legal person, name and surname, or business name, or business name, place of residence and tax identification number of the acquirer, if the acquirer is a natural person,
(c) the quantities of products put into free circulation for which VAT has been declared and paid and their name and, where appropriate, trade names;
(d) total excise duty,
(e) the date of issue of the tax document;
(f) the number of the tax document.
(3) The sales document referred to in paragraph 1, which the seller is obliged to issue without delay when selling selected products, shall contain the following information:
(a) the company or name, registered office and tax identification number12) of the seller, if the seller is a legal person, the name and surname or, where applicable, the business name, place of residence and tax identification number of the seller, if the seller is a natural person,
(b) the company's name, registered office and tax identification number of the buyer, if the buyer is a legal person, name and surname, or business name, place of residence and tax identification number of the buyer, if the buyer is a natural person;
(c) the quantities sold for free circulation of the selected products for which VAT is payable and their name and, where appropriate, the trade description;
(d) total excise duty,
(e) the date of issue of the sales document;
(f) the number of the sales document.
(4) The transport document referred to in paragraph 1 shall be issued by a legal or natural person who issues the selected products already put into free circulation for transport, the conditions under which the obligation to issue the tax document referred to in paragraph 2 or the sales document referred to in paragraph 3 is laid down are not fulfilled. The transport document shall contain the following information:
(a) the company or name, registered office and tax identification number12) the consignor, if the consignor is a legal person, the name and surname or, where applicable, the business name, place of residence and tax identification number of the consignor, if the consignor is a natural person,
(b) destination,
(c) the quantities of products transported for free circulation for which VAT has been declared and paid and their name and, where appropriate, trade names;
(d) total excise duty,
(e) the date of issue of the transport document;
(f) the number of the transport document.
(5) Taxation of selected products on importation shall be demonstrated by a decision of the customs office to release the selected products for the free circulation or inward processing procedure in the drawback system or by another decision of the customs office to measure the tax.
(6) Selected products put into free circulation may be transported only with the tax document, the sales document, the transport document or the decision of the customs office referred to in paragraph 5.
(7) Selected products put into free circulation in another Member State which are sent to a natural person with a place of residence in the tax territory of the Czech Republic (§ 33) can only be transported with a document confirming that they have been taxed in the Member State from which they were sent.
(8) Paragraph 51, 74 and 106 also apply to the proof of taxation of mineral oils, alcohol, selected products containing alcohol and tobacco products.
§ 6
Demonstration of the legitimate acquisition of selected exempt products
(1) The lawful acquisition of selected exempt products shall be evidenced by a special permit provided for in Article 13 of this Law, if issued, and by a proof of exemption of selected products. This provision shall not apply to legal or natural persons referred to in Paragraph 53 (5).
(2) The exemption document referred to in paragraph 1, which shall be issued by the payer or, where appropriate, by the user, without delay on the issue of the exempted products, shall contain the following information:
(a) the business name or name, registered office and tax identification number (12) of the sending payer or, where applicable, the user, if the payer or user is a legal person, name and surname, where applicable the business name, place of residence and tax identification number of the sending payer or, where applicable, the user, if the payer or user is a natural person;
(b) the business firm or name, registered office and tax identification number12) of the recipient user, if the user is a legal person, name and surname or, where applicable, business name, place of residence and tax identification number of the recipient user, if the user is a natural person,
(c) the quantities of products which have been exempt for which VAT has been incurred and their name and, where appropriate, their sales description;
(d) a statement that no tax is included in the price of the selected products;
(e) place of dispatch;
(f) place of arrival;
(g) the date of issue of the exemption document;
(h) the number of the exemption document.
(3) The authorised acquisition of imported, exempt products shall be demonstrated by a special authorisation provided for in Paragraph 13, where it was required to be issued, and at the same time by a decision of the customs office to release the selected products for the free circulation or inward processing procedure in the drawback system or by another decision of the customs office to assess the tax.
(4) Selected exempt products may only be transported with proof of exemption.
(5) Paragraph 52 and 75 of this Law also apply to demonstrate the legitimacy of the acquisition of mineral oils, alcohol and selected products containing alcohol.
§ 7
Subject matter
(1) The subject of the tax is selected products in the tax territory of the Czech Republic produced or imported in the tax territory of the Czech Republic.
(2) The subject matter of the tax shall be the products selected in the tax territory of the European Community produced or imported in the tax territory of the European Community.
(3) A closer definition of the subject matter of the tax is provided for in Section 45, in the case of the levy on mineral oils, in the case of the levy on alcohol, in Section 67, in the case of beer, in Section 81, in the case of wine and intermediate products, in Section 93 and in the case of tobacco.
§ 8
The creation of tax liability
(1) The tax obligation arises from the production of selected products in the tax territory of the Czech Republic or from imports of selected products in the tax territory of the Czech Republic.
(2) The tax obligation arises from the production of selected products in the tax territory of the European Community or from imports of selected products into the tax territory of the European Community.
§ 9
Obligation to recognise and pay tax
(1) The obligation to grant and pay the tax within the prescribed period arises when the selected products are put into free circulation in the tax territory of the Czech Republic.
(2) On importation of selected products there is an obligation to grant and pay the tax on the date on which the customs debt is incurred, provided that the products selected have not been placed under the suspension scheme. If the selected products are not subject to customs duties, the customs debt shall be deemed to have been incurred for the purposes of this Act if the other conditions for its formation laid down in the specific legislature13 are fulfilled. In the case of imports of selected products which have been placed under the conditional exemption scheme, the obligation to grant and pay the tax shall arise in accordance with paragraph 1.
(3) The obligation to recognise and pay the tax also arises
(a) in the case of selected products transported under the conditional exemption scheme, at the time of their loss or impairment, where the loss or deterioration has not been demonstrated to have resulted from an unforeseeable and irreversible event;
(b) in the case of selected products exempt from tax at the time of their use for purposes other than those covered by the exemption,
(c) for selected products for which VAT has been refunded, at the time of their use for purposes other than those covered by the refund;
(d) the date of settlement of the loss or impairment of the selected products, but not later than one month after the finding of loss or impairment, where the loss or impairment did not result from a demonstrably unpredictable and irreversible event; losses and impairment shall not include losses and depreciation at the level of technically justified actual production and storage losses;
(e) the date on which the selected products are acquired or sold to the payer referred to in Article 4 (1) (f), or the date on which the selected products were found for those payers, by the date previously taken,
(f) the moment of infringement of the conditional exemption scheme during the transport of selected products under that scheme (§ 28),
(g) the date of acceptance of the selected products which have been put into free circulation in another Member State and which are intended for business purposes in the tax territory of the Czech Republic or for the performance of the tasks of a public body in the tax territory of the Czech Republic or the date of termination of transport in the tax territory of the Czech Republic, provided that the products have been accepted by the payer referred to in § 4 (1) (e) in another Member State and are transported to the tax territory of the Czech Republic;
(h) the date of expiry or withdrawal of the authorisation for the operation of the tax warehouse or special admission and use of the exempt products; This does not apply to selected products which may be used without a special authorisation pursuant to Article 13 (20) or to selected products for which a special authorisation has expired pursuant to Article 13 (21) (d) and which are placed under the conditional exemption scheme on the date of expiry of the special authorisation,
(i) the date on which the selected products put into free circulation in another Member State were sent to a natural person in the tax territory of the Czech Republic (§ 33); or
(j) the date of use of the selected products for captive use.
(4) The obligation to grant and pay the tax also arises on the date of the transfer or transfer of the right of ownership to untaxed selected products which are located outside the suspension scheme and constitute commercial property (14), on the lease of the company or its part (15), on the sale of the enterprise (16), or its transfer as a contribution to a company or cooperative (17).
(5) Other facts establishing the obligation to grant and pay the tax are laid down for the mineral oil tax in § 46, for the alcohol tax in § 68, for the beer tax in § 83, for the wine and intermediate tax in § 94 and for tobacco products in § 101a.
§ 10
Rates and calculation of tax
(1) The tax is calculated by multiplying the taxable amount by the rate fixed for the product concerned, unless otherwise provided for in this Law.
(2) The calculation of the tax for beer is laid down in § 85 (3) and for tobacco products in § 104.
§ 11
Exemption
(1) Selected products are exempt from tax
(a) imported where they are subject to duty-free treatment, except for selected products which return after export to the tax territory of the Czech Republic and are released for free circulation;
(b) purchased without tax for a state of threat to the state and to the state of war, if so ordered by the Government under Paragraph 137;
(c) imported into the tax territory of the Czech Republic for the armed forces of the Member States by the Organisation of the North Atlantic Treaty with the exception of the armed forces of the Czech Republic for the use of these products by these armed forces or by civilian staff accompanying them or for the supply of their canteens;
(d) imported or transported from the territory of another Member State to the tax territory of the Czech Republic for the armed forces of the Member States of the North Atlantic Treaty Organisation, with the exception of the armed forces of the Czech Republic, for the use of these products by these armed forces or by civilian staff accompanying them or for the supply of their canteen; such products may be transported from another Member State only with the accompanying documents referred to in Article 26 issued by the consignor and with a certificate of exemption from excise duty drawn up in accordance with the model and in the manner specified in the relevant European Community Regulation 17a);
(e) transported from the territory of another Member State to the persons referred to in Article 15 (1); such products may be transported from another Member State only with the accompanying documents referred to in Article 26 issued by the consignor and with a certificate of exemption from excise duty drawn up in accordance with the model and in the manner specified in the relevant European Community Regulation 17a).
(2) If a legal or natural person has purchased and used the selected products for the purposes covered by the exemption, those products shall be regarded for the purposes of this Act as being obtained at prices exclusive of tax.
(3) The admission and use of selected exempt products pursuant to paragraph 1 shall not require special admission and use of selected exempt products (§ 13).
(4) Other elements giving entitlement to exemption of selected products are laid down for mineral oil tax in § 49, for alcohol tax in § 71 and 72, for beer tax in § 86, for wine and intermediate products in § 97 and for tobacco tax in § 105 (1).
§ 12
Application of the right to exemption
(1) The right to exempt the selected product, including the reference to the relevant provision of this law under which the claim is applied, is required to apply to the payer or user, at the latest before the date of issue, otherwise the right to issue the selected products without tax will not arise.
(2) In the case of imports of selected products, the right to exempt the selected product shall apply to the competent customs office of the user, who must also be the declarant, when filing the customs declaration proposing the release of the selected products for the free circulation or inward processing procedure in the drawback system. Where a customs declaration is required in writing, the right to exemption shall also be applied in writing.
(3) The right to issue the selected product at non-taxable prices is demonstrated by the user by the submission of a special authorisation for the admission and use of the selected products exempt from tax, which has been granted to him pursuant to § 13, unless otherwise provided in this Act (§ 11 (3), § 32, § 53 (3) to (5), § 73 (2), § 87 and 98); If they do not do so, the right to exempt selected products shall be deemed not to have been exercised.
(4) Where that law provides for the presentation of a special admission and use permit for the purposes of the tax exemption as a condition for the issue of the selected product at a price exclusive of tax, the payer or user shall be entitled to issue the selected product only to the user who submits such special authorisation for inspection.
(5) The user shall immediately place the tax-exempt product accepted at the place specified in the special authorisation.
§ 13
Special admission and use authorisations for exempt products
(1) Except in the cases provided for in Sections 11 (3), 32, 53 (3) to (5), 73 (2), 87 and 98, selected products may be accepted and used only on the basis of a special authorisation for the admission and use of selected exempt products ("special authorisation"). The issuing of a special authorisation shall be decided by the Customs Directorate on a proposal made through the customs office.
(2) The application for a special authorisation must contain the following particulars:
(a) the name, registered office and tax identification number of the applicant, if the applicant is a legal person; the name and surname, where applicable, of the company, place of residence and tax identification number, if any, and the date of birth of the applicant, if the applicant is a natural person;
(b) a description of the place of storage of the exempt products and a description of how they are secured against unauthorised use;
(c) the name and, where appropriate, the trade description of the products selected;
(d) the purpose of the use and the estimated quantity of annual consumption of the selected products;
(e) the commercial firm or name, registered office and tax identification number12) of the supplier, provided that the supplier is a legal person; the name and surname and, where applicable, business name, place of residence and tax identification of the supplier, if the supplier is a natural person, and the place of issue of the selected products;
(f) an affidavit by the appellant that the conditions laid down in specific legislation for the protection of the life and health of persons and the environment are met;
(g) the expected origin of the selected products received, whether they originate in the Czech Republic or from imports, and the place of dispatch;
(h) the expected origin of the selected products received, whether they originate in the Czech Republic, the Member States or third countries, and the place of dispatch;
(i) proof of whether and to what extent the appellant has a arrears registered by a customs or financial office in the Czech Republic, or a arrears due on insurance premiums and periodic penalty payments for public health insurance or insurance premiums and social security periodic penalty payments and a contribution to national employment policy which may not be more than 30 calendar days old on the date of the application;
(j) an affidavit by the appellant as to whether he has been fined for serious or repeated infringements of customs or tax legislation, where the appellant is a natural person, or whether the appellant, its statutory bodies or members of the statutory authorities have been fined for serious or repeated infringements of customs or tax legislation, where the appellant is a legal person;
(k) an extract from the Commercial Register or an extract from the Trade Register (18), which may not be more than 30 calendar days of age on the date of the application, unless the user who is not registered in those Registers is involved;
(l) an extract from the register of criminal offences 19), if the applicant is a natural person, or an extract from the register of criminal offences of the statutory authority or members of the statutory authorities, if the applicant is a legal person who may not be more than 30 calendar days of age on the date of submission of the application; where the applicant, the statutory body of the applicant or a member of the statutory body of the applicant has remained continuously for 6 months in another State in the last three years, he shall also submit a document similar to that of the Register of Penalties and, if that other State has not issued such document, he shall submit that person instead of the document of a declaration of honour,
(m) the user registration number, if already assigned to the applicant by the Customs Directorate.
(3) The name of the selected product referred to in paragraph 2 (c) shall be given at a sufficiently precise date to enable the identification of the selected product to be established clearly, in the event that it is not exempted.
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Regulation Information

CitationFull text of Act No. 43 / 2007 Coll., Act No. 353 / 2003 Coll., on Consumer Taxes, as resulting from subsequent amendments
Regulation TypeDeclared full text
Author-
CollectionCode of Laws
Date of Promulgation15.03.2007
Effective from-
Effective until-
Status Valid
Legal Areas: Customs law Taxes Finance Economic (State) Commercial law Commercial liabilities Administrative offences Administrative law
The regulation text is for informational purposes only.

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