Decree No. 464 / 2024 Coll.
Decree amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended
Valid
Order
Effective from 01.01.2025
Text versions:
01.01.2025
23.12.2024
464
DECLARATION
of 12 December 2024
amending Decree No 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended
The Ministry of Agriculture and the Ministry of Finance provides pursuant to § 57 paragraph 20 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll., Act No. 349 / 2023 Coll. and Act No. 462 / 2024 Coll.:
Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management, as amended by Decree No. 57 / 2021 Coll., Decree No. 165 / 2022 Coll., Decree No. 325 / 2022 Coll. and Decree No. 235 / 2023 Coll., is amended as follows:
1. In the introductory sentence of the Decree, the number "23 'is replaced by" 20' and the words ", Act No 349 / 2023 Coll. and Act No 462 / 2024 Coll. 'are added at the end of the text.
2. In the second sentence of Article 2 (3), the words "where the tax period is a calendar year 'shall be inserted after the words" a single category of annual standards for the minimum consumption of crops' and at the end of the paragraph, the sentence "If the tax period is a calendar half-year and if there is no change in the area of agricultural land recorded in the land use register, the consumption of mineral oils for each category of annual standards for the minimum consumption of plants may be calculated as the product of that area, the annual standard of minimum consumption for that category and the sum of percentages of the annual standard of minimum consumption for each calendar month of that calendar half mentioned in Annex 3 to that decree '.
3. in Article 2 (7) (b):
"(b) if the tax period is calendar
1 year, the annual minimum consumption standard for the livestock category concerned, or
2nd half-year, half of the annual minimum consumption standard for the livestock category concerned. ';
4. in Article 6 (3) (a) (3), the words "annual or semi-annual" shall be inserted after the words "due."
Efficacy
This Decree shall take effect on 1 January 2025.
Minister for Agriculture:
Mgr. Excellent v. r.
Minister of Finance:
Ing. Stanjura v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 464 / 2024 Coll., amending Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in primary agricultural production or in the course of forest management, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2024 |
|---|---|
| Effective from | 01.01.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0