Act No. 50 / 2002 Coll.
Act amending Act No. 115 / 1995 Coll., on Vinohradship and Wine and amending certain related legislation, as amended by Act No. 216 / 2000 Coll., and Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Effective from 10.03.2002
Text versions:
10.03.2002
08.02.2002
50
THE LAW
of 11 January 2002
amending Act No. 115 / 1995 Coll., on wine-growing and wine-growing and amending certain related legislation, as amended by Act No. 216 / 2000 Coll., and Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Vineyard and Wine Act
Act No. 115 / 1995 Coll., on wine-growing and wine-growing and amending certain related legislation, as amended by Act No. 216 / 2000 Coll., is amended as follows:
1. In the first sentence of Article 9 (1), the words "laid down by implementing legislation for the wine sector 'are deleted.
2. Paragraph 9a (7) reads as follows:
"(7) The type of production sect may be produced and marked as such only if the requirements of paragraph 5 (a), (d) and (e) are met and the following conditions are met:
(a) the actual production shall be carried out in the case of a vine grower whose grapes have been used for the production of a production sect;
(b) secondary alcoholic fermentation shall be carried out in a bottle,
(c) the cuvée for the production of the production sect shall remain in contact with yeast for at least 9 months in bottles with the grower since it has been produced;
(d) the sludges are separated by manual draining (degorgase),
(e) the production sect shall be marketed by the grower referred to in (a) and shall be marked on the commercial name of the wine producer, the variety and the vintage year. "
3.
Wine and grape products from imports
(1) Wine or grape products from imports may be imported into the Czech Republic and put into circulation if:
(a) comply with the health requirements laid down in the specific legislation5b) and do not show defects or diseases which make the quality of the wine worse;
(b) the supply of wine shall be accompanied by a certificate containing the results of the analyses, issued by the competent inspection body in the country of origin or by an accredited laboratory, demonstrating that the delivery complies with the quality requirements laid down in the rules in force in the country of origin. In case the delivery comes from another country but is dispatched from warehouses located in a Member State of the European Union, the certificate may be endorsed by the inspection authority of that country. If the importer does not ensure the production of that certificate, the delivery shall not be released for free circulation. (c)
(2) The manufacturer may only use morbidity or must from imports in the period 1 September to 31 October of the same year for the production of wine only if the use of imported morbidity and must is determined by the Ministry in that year on the basis of an evaluation of the overall balance of production and consumption of wine by decree.
(3) The provisions of paragraph 2 shall not apply to the use of concentrated must on imports for the sweetening of table and quality wines referred to in Article 11 (b).
(4) The competent supervisory authority shall be entitled to verify the accuracy of the information contained in the certificate referred to in paragraph 1 (b) and to impose fines in accordance with Article 23 when a deficiency is detected.
(5) By decree, the Ministry shall establish the model certificate referred to in paragraph 1 (b) and the conditions or maximum quantity of wine in the delivery for which the certificate is not required.
(6) Wine from imports or wine produced from grapes, sorrows or must from imports may be mixed with wine produced from grapes harvested on the territory of the Czech Republic in such a way that each component used is represented in a wine mix of at least 15%; a mixture of wine thus produced must be marked as a mixture of wine from imports with wine of domestic origin. ';
4. In Article 11 (b), the words "and quality wine 'shall be inserted after the words" table wine'.
5. In Article 11 (i), the following is added at the end of point 2: "and the wine shows defects or diseases which degrade the quality or health of the wine '.
6. In Article 13, at the end of paragraph 5, the dot is replaced by a comma and the following point (g) is added:
"(g) indication of lot .9c) ';
7. In Paragraph 13 (7), the words "and (d) 'are deleted.
8. In Paragraph 13 (8), the words "and batch markings' are deleted.
9. In Article 14 (1), the following shall be added at the end of point (b): "and wine produced from imported grapes and from imported must or morsel, provided that such production has been authorised under Article 9e (2) '.
10. In Section 14 (3), part of the sentence behind the semicolon reads: "In a positive case, the Ministry shall decide on the classification of domestic wine under Section 6 and on the release of wine from import into circulation '.
11. The following Sections 18a to 18h are inserted after Paragraph 18, including the headings and footnotes No 11a:
"Wine Fund
(1) A Winery Fund (hereinafter referred to as the Fund) is hereby established with its registered office in Brno.
(2) The Fund is a legal person managing its own property. In deciding on the obligation to pay the levy under this Act or on applications for aid from the Fund, the Fund shall have the status of a public authority.
Institutions of the Fund
(1) The institutions of the Fund are the Board of the Fund, the Director of the Fund and the Supervisory Board of the Fund.
(2) The members of the Board of the Fund and the Supervisory Board of the Fund are entitled to reimbursement of travel expenses relating to the performance of their duties to the same extent as staff. 11a)
Council of the Fund
(1) The Council of the Fund (hereinafter referred to as the Council) is the highest institution of the Fund. The Council shall be composed of 12 members. The term of office of the members of the Council shall be three years.
(2) The Council members are appointed and dismissed by the Minister for Agriculture (hereinafter referred to as "the Minister") on a proposal from
(a) associations representing growers;
(b) associations representing wine producers,
(c) associations representing wine importers,
(d) the South Moravian Region Council, and
(e) an association representing the wine-growing communities of the Moravian region.
The applicants referred to in points (a) and (b) shall submit proposals of at least 6 candidates, the applicants referred to in points (c) and (e) shall submit proposals of at least 3 candidates. The South Moravian Region is proposing one candidate. The Minister shall appoint from among the candidates proposed members of the Council, of which 4 are representatives of growers, 4 representatives of wine producers, 2 representatives of wine importers, 1 representative of the South Moravian Region and 1 representative of the wine-growing communities of the Moravian region.
(3) The Minister may also appeal the members of the Council on a proposal from the Supervisory Board of the Fund in the event of a serious breach of the obligations arising from the post of member of the Council.
(4) The President and Vice-President of the Council shall be elected and removed from the list of their members by the Council.
(5) The Council is responsible for:
(a) submit a draft financial plan for the Fund and the accounts of the Fund for approval to the Supervisory Board of the Fund;
(b) to decide on the granting of aid from the Fund (Paragraph 18h);
(c) appoint and withdraw the Director of the Fund (hereinafter referred to as "the Director") and determine the amount of his salary;
(d) draw up the Statute of the Fund and submit it for approval to the Supervisory Board of the Fund and approve the Council's Rules of Procedure;
(e) draw up the annual report and submit it to the Supervisory Board of the Fund and to the Chamber of Deputies.
(6) The deliberations of the Council shall be managed by its President and, in his absence, by the Vice-President of the Council. In order to adopt a Council resolution, the consent of an absolute majority of all members of the Council representing growers and an absolute majority of all members of the Council representing wine producers shall be required. In the event of a tie, the vote of the President of the Council and, if absent, the vote of the Vice-President of the Council shall be decisive.
(7) The Director and the Chairman of the Supervisory Board of the Fund may participate in the Council's deliberations; If they ask for a word, they will be granted.
Director
(1) The Director shall implement the Council's decision, represent the Fund externally and manage the Fund's activities. He shall be accountable to the Council for his activities.
(2) The Director shall be an employee of the Fund.
Supervisory Board of the Fund
(1) The Supervisory Board of the Fund (hereinafter referred to as the Supervisory Board) is the control body of the Fund. It controls the management of the Fund's assets and the granting of aid by the Fund.
(2) Furthermore, the Supervisory Board
(a) control the activities of the Fund;
(b) control the activities of the Council;
(c) approve the Statute of the Fund, the accounts of the Fund and the Financial Plan of the Fund;
(d) examine the annual annual report of the Fund;
(e) inform the Council of the results of the checks carried out;
(f) submit to the Minister a proposal for the removal of a member of the Council in the event of serious deficiencies in the performance of his duties.
(3) The members of the Supervisory Board are elected and dismissed by the Chamber of Deputies. The Supervisory Board has seven members. The term of office of members of the Supervisory Board shall be four years.
(4) The Supervisory Board shall elect a Chairperson and Vice-Chair of the Supervisory Board from among its members.
(5) The meetings of the Supervisory Board are convened and chaired by its chairman or vice-chairman.
(6) The Supervisory Board shall submit the approved Statute of the Fund to the Minister for Signature.
(1) The revenue of the Fund shall consist of:
(a) a levy of CZK 1 per litre of all types of wine put into circulation for the first time; the payment shall be made on behalf of the Fund by the manufacturer or the importer of the wine; this obligation shall not apply to producers or importers of wine if they put into circulation wine of less than 1 000 litres in a calendar year;
(b) a levy of CZK 350 per hectare of vineyard which the grower is obliged to pay to the Fund account by the end of each calendar year at the latest; this obligation shall not apply to growers who grow vines on an area of less than 1 hectare;
(c) repayable State financial support ("State aid"); the amount of the State support for 2002 is CZK 100 million and will be transferred to the Fund account by 10 January 2003 at the latest. State support for 2003 and beyond will always be equal to the sum of revenue from all other resources of the Fund. The amount of State aid for the relevant year shall be transferred by 10 January of the following year at the latest,
(d) periodic penalty payments for non-payment or late payment of contributions fixed at 0,1% of the daily amount due from the last date of payment of the levy, up to a maximum of twice the amount of the levy; the periodic penalty payment is due to the grower, producer or importer of the wine on behalf of the Fund,
(e) gifts from domestic and foreign legal and natural persons,
(f) interest on deposits.
(2) For the levies referred to in paragraph 1 (a) and (b), the due date shall be the same as the date of maturity of the value added tax for growers, producers or importers of wine of the value added tax payer. For non-payment of value added tax, payment for wine put into circulation in the first half of June 30 and for wine put into circulation in the second half of January 10 of the following calendar year shall be due.
(3) The breeder, producer or importer of wine must refer to the relevant contribution of the Fund within the time limits laid down in paragraphs 1 and 2. The payer shall also submit to the Fund, upon request, the bill of payment for the previous calendar year.
(4) The breeder, producer or importer of the wine must indicate and calculate on the form the details relevant to the amount of the levy referred to in paragraph 1 (a) and (b). The duly completed and signed form shall be sent to the Fund within 1 month of the due date of the payment.
(5) The model of the form is defined by the Ministry by decree.
(6) The Institute is obliged to transmit electronically to the Fund information on the vineyard register pursuant to Sections 17 and 18 of this Act.
(7) For the purposes of checking the payment of contributions, the Fund is entitled to require from the Ministry, Ministry of Finance - Directorate-General for Customs and Czech Agricultural and Food Inspection the production and quantity of wine put into circulation by each individual wine producer. The Fund shall also be authorised for this purpose to require from the Institute data on areas planted with vines by individual growers.
(8) The Fund shall act in accordance with the Taxes and Fees Management Act when administering the contributions referred to in paragraph 1.
(1) Fund appropriations may only be used for:
(a) support for the planting and restoration of vineyards;
(b) aid for the production and promotion of wine outlets;
(c) coverage of the operational costs of the Fund, but up to a maximum of 3% of the total of all sources of revenue under Paragraph 18f.
(2) The aid to the applicant referred to in paragraph 1 (a) consists of part of the non-refundable aid, but not more than 50%, and part of the repayable aid in the form of an interest-free loan; the method and conditions for granting the recovery aid in the form of an interest-free loan shall be laid down by the Government Regulation.
(3) The Fund shall keep separate accounts in its accounts of the aid referred to in paragraph 1.
(4) The balance reported by the Fund at the end of the calendar year shall be used to cover the aid referred to in paragraph 1 in the following calendar year.
(1) The aid provided for in Article 18g (1) (a) and (b) shall be granted by the Fund, at the request of a natural or legal person (hereinafter referred to as the applicant), in the manner and under the conditions laid down by this Law and by the Government Regulation.
(2) The aid application shall contain the information necessary to assess whether the conditions for granting the aid are met, in particular:
(a) the name and permanent residence, including the birth number or date of birth, if any, and the business name and registered office, including the organisation's identification number (IČO), if the legal person,
(b) the subject matter of the applicant's activity or business;
(c) the purpose for which the aid is requested;
(d) a declaration by the applicant that no aid has been granted for that purpose;
(e) a declaration by the applicant in which year the last aid was granted.
(3) If the application is incomplete or contains manifestly incorrect information, the Fund shall return it to the applicant within 30 days of the date of its delivery, with an indication of the defects in the submission and of the request for removal. If the request is not remedied within 30 calendar days of the date of receipt of the call, the application shall be deemed to have been submitted after the deadline and no aid shall be granted.
(4) Aid shall be granted where:
(a) the application complies with the conditions laid down by this Law and the Government Decree;
(b) the applicant shall be settled on the date of the application due to the Fund.
(5) Both the Fund and the beneficiary are obliged to keep for a period of 4 years evidence of the granting and use of the aid.
(6) The Fund is authorised to carry out, even without notification, a check on the accuracy of the data of the beneficiary of the aid referred to in the application and the fulfilment of the purpose of the aid. On this basis, the authorised staff of the Fund shall be entitled to:
(a) to enter the land and operating premises of the beneficiary;
(b) to require the beneficiaries of the aid to have true and complete information and evidence of the facts and considerations ascertained;
(c) familiarise ourselves with the information forming the subject matter of the commercial secrecy of the beneficiary of the aid relating to the aid requested; the data may not be made available by the Fund to third parties and the Fund shall oblige in writing the staff responsible for the non-disclosure of the data obtained and the prohibition of their use in competition.
(7) If the beneficiary of the aid has obtained aid on the basis of the false information provided by it, it is obliged to repay the aid in its entirety.
(8) If, during the period for which the aid is granted, the beneficiary has failed to meet one of the criteria to which the aid was granted, the Fund shall be obliged to repay the funds granted. If, during the period to which the aid is granted, it has not fulfilled only one of the criteria to which the aid was granted, for exceptional and special reasons, the Fund may, if the beneficiary so requests and if it proves that the aid is of particular interest, partially waive the recovery of the funds.
(9) If the beneficiary fails to fulfil an obligation corresponding to the authorisation referred to in paragraph 7 or an obligation referred to in paragraph 8 within 15 days of the date on which the facts giving rise to the obligation to repay the funds have been established, the Fund shall order the beneficiary to repay the funds; It follows the administrative order.
(10) Aid from the Fund must be granted in accordance with the Public Aid Act.
11a) Act No. 119 / 1992 Coll., on Travel Refunds, as amended. '
12. in Article 22 (3) (b), the words', defects or diseases' shall be inserted after the words', 'and the words' and the words' and 'shall be replaced by'.
Transitional provision
The 2002 payments shall be paid by the grower, producer or importer of wine by 10 January 2003 at the latest.
Amendment of the Income Tax Act
Act No. 1 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 5 / 2000, Act No. 5 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 5 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000, Act No. 5 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No.
In Paragraph 19, the dot is replaced by a comma at the end of paragraph 1 and the following point (zb) is added, including footnote 57a:
"(zb) the revenue of the Wine Fund provided for by specific legislation. 57a)
57a) § 18f (1) of Act No. 115 / 1995 Coll., on wine-growing and wine-growing and amending certain related legislation, as amended. '
EFFECTIVE
This Act shall take effect on the 30th day following its publication.
Klaus v. r.
Havel v. r.
Zeman v. r.
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Regulation Information
| Citation | Act No. 50 / 2002 Coll., amending Act No. 115 / 1995 Coll., on Vineyard and Wine Industry and amending certain related legislation, as amended by Act No. 216 / 2000 Coll., and Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.02.2002 |
|---|---|
| Effective from | 10.03.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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