What is Act No. 453 / 2016 Coll.?

Act No. 453 / 2016 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended — Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended.

When it became Act No. 453 / 2016 Coll. effectiveness?

Act No. 453 / 2016 Coll. became effective 01.03.2017.

Is Act No. 453 / 2016 Coll. still valid?

Yes, Act No. 453 / 2016 Coll. is still valid and effective.

How many times was it Act No. 453 / 2016 Coll. amended?

Act No. 453 / 2016 Coll. has 5 time versions of the text.

Act No. 453 / 2016 Coll. - Act amending Act No 353 / 2003 Coll., on...

453

THE LAW

of 1 December 2016

amending Act No 353 / 2003 Coll., on excise duties, as amended

Parliament has decided on this law of the Czech Republic:

Čl. I

Amendment of the Excise Tax Act

Act No. 558 / 2004 Coll.

1. Paragraph 57, including the title, reads:

„§ 57

Repayment of taxes on mineral oils to persons using those oils for agricultural primary production

(1) The right to refund is conferred on a person operating under the Act governing agriculture which operates agricultural primary production. The condition for entitlement to refund is that the person has purchased the mineral oils referred to in § 45 (1) (b) and § 45 (2) (c) and (j) at a price containing or produced the tax and has clearly used those mineral oils purchased or produced for agricultural primary production. The right to refund arises from the date on which these mineral oils are consumed for a specified purpose.

(2) The right to refund referred to in paragraph 1 shall not apply to those to whom the tax on those mineral oils has been refunded pursuant to Paragraph 15 or 15a. In addition, the right to reimbursement shall not arise from 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) breeding of bovine, equine, porcine, poultry, ovine or caprine animals for the purpose of obtaining, processing or production of animal products or the production of such breeding or breeding animals registered under the breeding law.

(4) The person who has been entitled to the refund referred to in paragraph 1 shall have for that purpose the status of a tax entity without registration.

(5) Tax included in the price of purchased mineral oils

(a) consumed in the activities referred to in paragraph 3 (a) shall be returned at the rate of CZK 4,380 / 1000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j); the amount of the fixed amount of refund is calculated on the amount of tax included in the price of these mineral oils, minus the amount of tax corresponding to the share of biofuel in the mixture,

(b) consumed in the activities referred to in paragraph 3 (b) shall be recovered at the rate of:

1.9 500 CZK / 1,000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (j); the amount of the fixed amount of refund is calculated on the amount of tax included in the price of these mineral oils, minus the amount of tax corresponding to the share of biofuel in the mixture,

2.7,000 CZK / 1,000 l of purchased mineral oils referred to in § 45 (2) (c); the amount of the fixed amount of the refund is calculated on the amount of tax included in the price of these mineral oils, minus the amount of tax corresponding to the share of biofuel in the mixture.

(6) The right to refund is demonstrated

(a) proof of the sale of the mineral oils referred to in paragraph 1; and

(b) records of the actual consumption of mineral oils referred to in paragraph 1.

(7) Where the person referred to in paragraph 1 has produced the mineral oils consumed referred to in paragraph 1 itself, the right to refund shall be shown by internal document instead of proof of sale of the mineral oils referred to in paragraph 1.

(8) The proof of sale of mineral oils referred to in paragraph 1, which the seller is obliged to issue immediately on sale, 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 of entry into free circulation of the mineral oils referred to in paragraph 1;

(e) total excise duty,

(f) the date of issue of the sales document;

(g) the number of the sales document.

(9) The internal document referred to in paragraph 7 shall bear the following particulars:

(a) the name, registered office or place of residence and the fiscal identification number or 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.

(10) For the purposes of this Regulation, the following definitions apply: (b) it must be given at a sufficiently precise date to enable the identification of the mineral oil referred to in paragraph 1 to be established in such a way that it can be clearly established which rate of tax is fixed for this product.

(11) The right to refund may be claimed 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 2 months after the date on which the right could be exercised for the first time. A natural person may claim a refund no later than 6 months from the date on which he was first entitled to the refund. 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.

(12) Additional tax returns may be lodged no later than 2 months from the date on which the refund entitlement may last be claimed. If the additional tax return has not been submitted within that period, the right to refund shall cease and this period may not be extended or recovery may not be authorised in the previous situation.

(13) The tax return and the additional tax return claiming the refund shall be submitted electronically by legal entities in the format and structure published by the tax administrator in a manner that allows remote access.

(14) The implementing act shall lay down the method for calculating the entitlement to refund of the mineral oil tax referred to in paragraph 1 consumed in agricultural primary production, the manner and conditions of the keeping of documents and the registration provided for in paragraphs 6 to 9. ';

2. Paragraph 57, including the title, reads:

„§ 57

Repayment of taxes on mineral oils to persons using those oils for primary agricultural production and 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 refund is that the person has purchased the mineral oils referred to in Articles 45 (1) (b) and 45 (2) (c) and (j) at a price containing the tax or has produced those oils and has clearly used those purchased or produced mineral oils for agricultural primary production or forest management. The right to refund arises from the date on which these mineral oils are consumed for a specified purpose.

(2) The right to refund referred to in paragraph 1 shall not apply to those to whom the tax on those mineral oils has been refunded pursuant to Paragraph 15 or 15a. In addition, the right to reimbursement shall not arise from 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) breeding of bovine, equine, porcine, poultry, ovine or caprine animals for the purpose of obtaining, processing or production of animal products or the production of such breeding or breeding animals registered under the breeding law;

(c) pond farming under the Law governing fishing.

(4) The person who has been entitled to the refund referred to in paragraph 1 shall have for that purpose the status of a tax entity without registration.

(5) Tax included in the price of purchased mineral oils

(a) consumed in the activities referred to in paragraph 3 (a) shall be returned at CZK 4,380 / 1000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j);

(b) consumed in the activities referred to in paragraph 3 (b) shall be recovered at the rate of:

1.9 500 CZK / 1,000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (j),

2.7,000 CZK / 1,000 l of purchased mineral oils referred to in § 45 (2) (c),

(c) consumed in the activities referred to in paragraph 3 (c) shall be returned at CZK 4,380 / 1000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j);

(d) consumed in forest management, it is returned in the amount of CZK 4,380 / 1000 l of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j).

(6) Tax included in the price of purchased mineral oils

(a) referred to in Article 45 (1) (b) or Article 45 (2) (j) consumed in the activities referred to in paragraph 3 (a) or (b) shall be returned to a person with an intensity of livestock farming;

1. up to 0,2 in the amount of CZK 4,380 / 1000 l purchased mineral oils,

2. over 0,2 to 0,4 in the amount of CZK 6 940 / 1000 l purchased mineral oils,

3. over 0.4 in the amount of CZK 9,500 / 1000 l purchased mineral oils,

(b) as referred to in Article 45 (2) (c) consumed in the activities referred to in paragraph 3 (a) or (b) shall be returned to a person with an intensity of livestock farming

1. up to 0,2 in the amount of CZK 4,380 / 1000 l purchased mineral oils,

2. over 0,2 to 0,4 in the amount of CZK 5 690 / 1000 l purchased mineral oils,

3. over 0.4 in the amount of 7,000 CZK / 1,000 l purchased mineral oils.

(7) For the purposes of excise duties, livestock farming shall be the proportion of the number of livestock referred to in paragraph 3 (b) which is kept by the person referred to in paragraph 1, converted into livestock unit under the implementing legislation, and the area of agricultural land with the type of agricultural crop arable land, permanent grassland or permanent culture kept in the land use register under the legislation governing agriculture.

(8) The amount of the fixed amount of tax refunded on mixtures of mineral oils referred to in Paragraph 45 (2) (c) or (j), as referred to in paragraphs 5 and 6, shall be calculated on the amount of tax included in the price of such mineral oils, minus the amount of tax corresponding to the proportion of biofuel in the mixture.

(9) No refund claim can be applied at the same time for the calendar month

(a) as provided for in paragraph 5 (a) and (b);

(b) provided for in paragraph 5 (a) or (b) and paragraph 6.

(10) The right to refund is demonstrated

(a) proof of the sale of the mineral oils referred to in paragraph 1; and

(b) records of the actual consumption of mineral oils referred to in paragraph 1.

(11) Where the person referred to in paragraph 1 has produced the mineral oils consumed referred to in paragraph 1 itself, the right to refund shall be shown by internal document instead of proof of sale of the mineral oils referred to in paragraph 1.

(12) The proof of sale of mineral oils referred to in paragraph 1, which the seller is obliged to issue immediately on sale, 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 of entry into free circulation of the mineral oils referred to in paragraph 1;

(e) total excise duty,

(f) the date of issue of the sales document;

(g) the number of the sales document.

(13) The internal document referred to in paragraph 11 shall contain the following particulars:

(a) the name, registered office or place of residence and the fiscal identification number or 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.

(14) For the purposes of this Regulation, the following definitions apply: (b) it must be given at a sufficiently precise date to enable the identification of the mineral oil referred to in paragraph 1 to be established in such a way that it can be clearly established which rate of tax is fixed for this product.

(15) The right to refund may be claimed 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 2 months after the date on which the right could be exercised for the first time. A natural person may claim a refund no later than 6 months from the date on which he was first entitled to the refund. 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.

(16) Additional tax returns may be lodged no later than 2 months from the date on which the refund entitlement may last be claimed. If the additional tax return has not been submitted within that period, the right to refund shall cease and this period may not be extended or recovery may not be authorised in the previous situation.

(17) The tax return and the additional tax return claiming the refund shall be submitted electronically by legal entities in the format and structure published by the tax administrator in a manner that allows remote access.

(18) Implementing legislation provides for:

(a) the method of calculating the entitlement to refund of the mineral oil tax referred to in paragraph 1, consumed in agricultural primary production and in forest management;

(b) the manner and conditions in which documents and records are kept in accordance with paragraphs 10 to 13; and

(c) the conditions and method of calculating and demonstrating the stocking density of animals, including the conversion of livestock into livestock units. "

3. Paragraph 57, including the title, reads:

„§ 57

Repayment of taxes on mineral oils to persons using those oils for primary agricultural production and 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 refund is that the person has purchased the mineral oils referred to in Articles 45 (1) (b) and 45 (2) (c) and (j) at a price containing the tax or has produced those oils and has clearly used those purchased or produced mineral oils for agricultural primary production or forest management. The right to refund arises from the date on which these mineral oils are consumed for a specified purpose.

(2) The right to refund referred to in paragraph 1 shall not apply to those to whom the tax on those mineral oils has been refunded pursuant to Paragraph 15 or 15a. In addition, the right to reimbursement shall not arise from 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) breeding of bovine, equine, porcine, poultry, ovine or caprine animals for the purpose of obtaining, processing or production of animal products or the production of such breeding or breeding animals registered under the breeding law;

(c) pond farming under the Law governing fishing.

(4) The person who has been entitled to the refund referred to in paragraph 1 shall have for that purpose the status of a tax entity without registration.

(5) The tax which has been included in the price of purchased mineral oils referred to in § 45 (1) (b) or § 45 (2) (c) or (j) is refunded at 4 380 CZK / 1,000 l of purchased mineral oils. The amount of the fixed amount of tax refunded on mixtures of mineral oils referred to in § 45 (2) (c) or (j) shall be calculated on the amount of tax included in the price of such mineral oils, minus the amount of tax corresponding to the proportion of biofuel in the mixture.