Decree of the Ministry of Agriculture No. 446 / 2001 Coll.
Decree of the Ministry of Agriculture amending Decree No. 76 / 2000 Coll., laying down the method of calculating the entitlement to refund of excise duty on medium and heavy gas oils and on the mixture of fuels and lubricants consumed in primary agricultural production, forest nurseries and in the renewal and rearing of forests, details of documents and records and standards of consumption of these products
Valid
Order
Effective from 01.01.2002
Text versions:
01.01.2002
31.12.2001
446
DECLARATION
Ministry of Agriculture
of 10 December 2001
amending Decree No. 76 / 2000 Coll., laying down the method for calculating the right to refund excise duty on medium and heavy gas oils and on a mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, the details of the maintenance of documents and the registration and normative provisions on the consumption of these products
In agreement with the Ministry of Finance, the Ministry of Agriculture provides pursuant to § 12g of Act No. 587 / 1992 Coll., on Consumer Taxes, as amended by Act No. 22 / 2000 Coll., hereinafter referred to as "the Act":
Decree No. 76 / 2000 Coll., laying down the method of calculating the entitlement to refund of excise duty on medium and heavy gas oils and on a mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, the details of the management of documents and the registration and normatics of the consumption of these products shall be amended as follows:
1. in Article 3 (1) (a), "paragraph 4 (a)" is replaced by "paragraph 7 (a)."
2. in Paragraph 3 (1) (b), "paragraph 4 (b)" is replaced by "paragraph 7 (b)."
3. Paragraph 3 (2) and (3) read:
"(2) The annual fuel consumption limit shall be calculated by multiplying the area of the agricultural and forestry parcels managed in hectares, rounded to four decimal places, and the annual fuel consumption standard in litres per hectare of the agricultural and forest land concerned in accordance with Annex 4. The normativ thus calculated is rounded mathematically to the nearest litre.
(3) Where a taxpayer operating primary agricultural production starts or terminates the management of an agricultural parcel during the year, the annual fuel limit shall be reduced by the percentages referred to in paragraph 6 for all months in which the taxpayer did not manage the parcel. ';
4. In Article 3, the following paragraphs 4 to 6 are inserted after paragraph 3:
"(4) Where there is a change in the area or culture of agricultural parcels managed by a taxpayer operating agricultural primary production, only the agricultural parcels to which this change relates shall be reduced or the annual fuel limit shall be increased by a percentage for the respective months referred to in paragraph 6.
(5) The calculated refund entitlement up to the annual limit or, where applicable, the limit calculated in accordance with paragraphs 3 and 4 may be applied year-round, irrespective of the percentage breakdown by month referred to in paragraph 6.
(6) Percentage distribution of the annual limit per month:
| Měsíc | % | Měsíc | % |
|---|---|---|---|
| Leden | 2 | Červenec | 10 |
| Únor | 4 | Srpen | 16 |
| Březen | 6 | Září | 20 |
| Duben | 6 | Říjen | 10 |
| Květen | 8 | Listopad | 6 |
| Červen | 9 | Prosinec | 3 |
| Celkem % za kalendářní rok 100.“. | |||
Paragraph 4 shall become paragraph 7.
5. In Article 3, the following paragraph 8 is added:
"(8) Where a crop is grown on the agricultural parcel referred to in paragraph 7 (a) other than that for which that type of agricultural parcel is registered in the cadastral, the standard shall be applied according to the crop actually grown. ';
6. In Annex No 1, the following sentence is added at the end: "Where a taxpayer uses the product referred to in § 19 (1) (c) and at the same time the product referred to in § 19 (2) (c), the right to refund shall be calculated separately for each product used, without exceeding the total annual fuel limit. '
7. In Annex 4, the following note is added under the table entitled "Overview of fuel purchases and consumption ':
"Note: In the case of the use of the product referred to in § 19 (1) (c) and at the same time the product referred to in § 19 (2) (c), this summary shall be given separately for each product. ';
8. In Annex 4, the following entry is added under the heading "Consumption and drawing of fuel standards from the beginning of the year ':
"Note: In the case of the use of the product referred to in § 19 (1) (c) and at the same time of the product referred to in § 19 (2) (c), consumption and pumping shall be conducted separately for each product. ';
This Decree shall take effect on 1 January 2002.
Minister:
Ing. Fencl v. r.
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Regulation Information
| Citation | Decree of the Ministry of Agriculture No. 446 / 2001 Coll., amending Decree of the Ministry of Agriculture No. 76 / 2000 Coll., laying down the method of calculation of the right to refund of excise duty on medium and heavy gas oils and on the mixture of fuels and lubricants consumed in agricultural primary production, forest nurseries and in the recovery and rearing of forests, details of documents and records and standards of consumption of these products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2001 |
|---|---|
| Effective from | 01.01.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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