What is Act No. 575 / 2006 Coll.?

Act No. 575 / 2006 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws — Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws.

When it became Act No. 575 / 2006 Coll. effectiveness?

Act No. 575 / 2006 Coll. became effective 01.01.2007.

Is Act No. 575 / 2006 Coll. still valid?

Yes, Act No. 575 / 2006 Coll. is still valid and effective.

How many times was it Act No. 575 / 2006 Coll. amended?

Act No. 575 / 2006 Coll. has 9 time versions of the text.

Act No. 575 / 2006 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Valid Law Effective from 01.01.2007

Text versions: 01.01.2020 01.01.2018 01.01.2015 01.01.2013 01.01.2012 All versions (8)

ČÁST PRVNÍ Čl. I „§ 54 „§ 62a „§ 101 „§ 104 „§ 118a „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 „§ 135e „§ 135f § 135g § 135h § 135i Čl. II Čl. III ČÁST DRUHÁ Čl. IV ČÁST ČTVRTÁ Čl. VI ČÁST PÁTÁ Čl. VII ČÁST ŠESTÁ Čl. VIII ČÁST SEDMÁ Čl. IX

Zobrazeno prvních 200 z celkem 651 ustanovení tohoto předpisu. Zobrazit celý předpis →

Pro stažení celého znění použijte tlačítko Stáhnout výše.

575

THE LAW

of 30 November 2006

amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment to Act No 353 / 2003 Coll., on Consumer Taxes

Čl. I

Act No. 353 / 2003 Coll., on Consumer Taxes, as amended 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. and Act No. 310 / 2006 Coll., is amended as follows:

1. Paragraph 1 (1), including footnote 1, reads as follows:

"(1) This law 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.

1) Council Directive 92 / 12 / EEC of 25 February 1992 on the general arrangements for, and the holding, movement and monitoring of products subject to excise duty, as amended by Council Directive 92 / 108 / EEC of 14 December 1992 amending Directive 92 / 12 / EEC on the general arrangements for, the holding, movement and monitoring of products subject to excise duty and Directive 92 / 81 / EEC on the harmonisation of the structures of excise duties on mineral oils and Council Directive 92 / 82 / EEC of 30 June 2000 amending Directive 92 / 99 / EC of 30 December 1996 amending Directive 92 / 12 / EEC on the general arrangements, possession, movement and monitoring of products subject to excise duty, Council Directive 2000 / 44 / EC of 30 June 2000 amending Council Directive 92 / 12 / 12 / EC on the provisional measures of consumer taxes and amending Council Directive 98 / 82 / EC on milk. Council Directive 95 / 59 / EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of tobacco products, as amended by Council Directive 1999 / 81 / EC of 29 July 1999 amending Directive 92 / 79 / EEC on the approximation of taxes on cigarettes, Directive 92 / 80 / EEC on the approximation of taxes on tobacco products other than cigarettes and Directive 95 / 59 / EC on taxes other than turnover taxes which affect the consumption of tobacco products and Council Directive 2002 / 10 / EC of 12 February 2002 amending Directives 92 / 79 / EEC, 92 / 80 / EEC and 95 / 59 / EC as regards the structure and rates of excise duty on tobacco products. Council Directive 92 / 79 / EEC of 19 October 1992 on the approximation of taxes on cigarettes, as amended by Council Directive 1999 / 81 / EC of 29 July 1999 amending Directive 92 / 79 / EEC on the approximation of taxes on cigarettes, Directive 92 / 80 / EEC on the approximation of taxes on tobacco products other than cigarettes and Directive 95 / 59 / EC on taxes other than turnover taxes which affect the consumption of tobacco products, Council Directive 2002 / 10 / EC of 12 February 2002 amending Directives 92 / 79 / EEC, 92 / 80 / EEC and 95 / 59 / EC as regards the structure and rates of excise duty on tobacco products released for consumption in Corsica and Council Directive 2003 / 117 / EC of 5 December 2003 amending Directives 92 / 79 / EEC and 92 / 80 / EEC, with a view to authorise the French Republic of extended application of lower excise rates on tobacco products. Council Directive 92 / 80 / EEC of 19 October 1992 on the approximation of taxes on tobacco products other than cigarettes, as amended by Council Directive 1999 / 81 / EC of 29 July 1999 amending Directive 92 / 79 / EEC on the approximation of taxes on cigarettes, Directive 92 / 80 / EEC on the approximation of taxes on tobacco products other than cigarettes and Directive 95 / 59 / EC on taxes other than turnover taxes which affect the consumption of tobacco products, Council Directive 2002 / 10 / EC of 12 February 2002 amending Directives 92 / 79 / EEC, 92 / 80 / EEC and 95 / 59 / EC as regards the structure and rates of excise duty on tobacco products released for consumption, and Council Directive 2003 / 117 / EC of 5 December 2003 amending Directives 92 / 79 / EEC and 92 / 80 / EEC with a view to authorise the French Republic of the extended application of lower rates of excise duty on tobacco products released for consumption. Council Directive 92 / 83 / EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages. Council Directive 92 / 84 / EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages. Council Directive 95 / 60 / EC of 27 November 1995 on the fiscal marking of gas oils and kerosene. Council Directive 2003 / 96 / EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004 / 74 / EC of 29 April 2004 amending Directive 2003 / 96 / EC as regards the possibility for certain Member States to apply temporary exemptions or reduced levels of taxation to energy products and electricity and Council Directive 2004 / 75 / EC of 29 April 2004 amending Directive 2003 / 96 / EC as regards the possibility for Cyprus to apply temporary exemptions or reduced levels of taxation to energy products and electricity. '

footnote 1 shall be renumbered footnote 1a, including the footnote references.

2. In Article 1 (3), the words "and the Customs Directorate 'shall be inserted after the words" customs offices'.

3. in Article 3 (o), the word "established" shall be replaced by "referred to in Article 47, 69, 84 or 95 and measured."

4. In the first sentence of Article 4 (2), the words "and 'shall be replaced by the words" and Article 92 (1)'.

5. In Article 9 (1), the words "unless otherwise provided by law 'are deleted.

6. In Article 9 (3) (d), the words "distribution and 'are deleted.

7. Paragraph 9 (3) shall be added at the end of the text of point (h) "; this shall not apply to selected products which may be used without a specific authorisation pursuant to Paragraph 13 (20) or to selected products for which the special authorisation has expired pursuant to Paragraph 13 (21) (d) and which are placed under the conditional exemption scheme on the date of expiry of the special authorisation '.

8. in Paragraph 13 (2) (i), the words "that the applicant does not have" shall be replaced by the words "whether and to what extent the applicant has."

9. In Article 13 (2), at the end of point (l), comma shall be replaced by a semicolon and the words "where the applicant, the statutory body of the applicant or a member of the statutory body of the applicant has remained continuously for six months in another State during the last three years, he shall also submit a document similar to that of the record of the Register of Penalties and, if not issued by that other State, he shall submit a declaration of honour instead of the document."

10. In Paragraph 13, the following paragraph 20 is inserted after paragraph 19:

"(20) If the special authorisation has expired at the end of the period for which it was issued and the user has not applied for a new special authorisation pursuant to paragraph 16 and if the user still stores the selected products obtained under that special authorisation, he may continue to use them after the expiry of the authorisation until the stocks are exhausted, provided that:

(a) without delay, in the presence of a staff member working in a customs office, no later than five calendar days after the special authorisation has expired, the inventory of the selected products and the result thereof shall be notified to the customs office at the latest on the following working day at the place where those selected products are placed on the basis of the special authorisation which has been issued,

(b) those selected products shall be used only for the purposes and under the conditions set out in the special permit on the basis of which they were withdrawn by the user. "

Paragraphs 20 to 23 shall be renumbered paragraphs 21 to 24.

11. in the first sentence of Article 13 (23), the words "the staff member working in the customs office" shall be inserted after the word "the presence," the words "the customs office" shall be deleted; at the end of the first sentence the words "unless the case is referred to in paragraph 20," and in the second sentence the number "20" shall be replaced by "21."

12. in Paragraph 14 (2) (d), after the word "designation" the comma is replaced by "a."

13. in Article 14 (4), the words "to the tax authorities referred to in Article 3 (q)" shall be inserted after the words "to the beneficiaries."

14. in Article 15 (2) (e), "(b) to (d)" is replaced by "(b) and (c)";

15. In the first sentence of Paragraph 18 (5), the words "in which the obligation to admit and pay the tax has been established 'shall be inserted after the word" period'.

16. in Article 20 (2) (l), the words "that the applicant does not have" are replaced by the words "whether and to what extent the applicant has."

17. In Article 20 (2), at the end of point (p), the term is replaced by a semicolon and the words "if the applicant, the statutory body of the applicant or a member of the statutory body of the applicant has remained continuously for six months in another State in the last three years, he shall also submit a document similar to that of the record of the Register of Penalties and, if not issued by that other State, he shall submit a declaration of honour instead of the document."

18. in Article 20 (21) (a), the words "the customs office" shall be replaced by the words "the staff member working in the customs office," the word "the relevant" shall be replaced by the word "the administrator"; the words "the customs office may, in justified cases, in particular taking into account the extent of the stocks, extend the time limit for the inventory of the selected products, but not more than 10 calendar days."

19. in Paragraph 21 (1) (a), the word "or" shall be deleted;

20. in Article 21 (1), the following point (b) is inserted after point (a):

"(b) a bank guarantee, or"

Point (b) shall be renumbered (c).

21. in Article 21 (2), the word "or" and (b) shall be added at the end of the text of point (a);

Point (c) shall be renumbered (b).

22. in Paragraph 21 (9), "7" is replaced by "8."

23. Paragraph 21 (11) reads:

"(11) The tax warehouse operator shall monitor the amount of the security. Where the sum of the actual amount of the tax liability and the amount of the tax referred to in paragraph 8 for the three consecutive tax periods is greater than the sum of the sum of the three twelfths of the tax liability incurred in the manufacture of the selected products in the current year and of the three twelfths of the amount of the tax charge which is attributable to the selected products accepted by the tax warehouse operator in the current year, the tax warehouse operator shall increase the security within 10 days of the date of the finding of the difference. This shall not apply where, in accordance with paragraph 13, a reduction in the amount of the tax security has been authorised or the tax security has been waived. ';

24. In Article 21 (12), the words "special account of the customs office 'are replaced by the words" depository account for tax purposes established by the customs office'.

25. in Paragraph 21 (17), the word "collection" is replaced by "payment."

26. in Article 21a (6), "or authorisation" is replaced by "or such authorisation."

27. in the first sentence of Article 21a (9), the words "decision on" shall be replaced by the words "authorisation" and at the end of paragraph 9 the sentence "appeal against the decision to withdraw the authorisation shall not have suspensory effect."

28. in Paragraph 22 (2) (e), the words "that the applicant does not have" shall be replaced by the words "whether and to what extent the applicant has."

29. In Paragraph 22 (2) (i), after the word "days", the term "period" shall be replaced by a semicolon and the words "if the applicant, the statutory body of the applicant or a member of the statutory body of the applicant has remained continuously for six months in another State in the last three years, he shall also provide a document similar to that of the Register of Penalties. Where one of the States concerned does not issue such a document, the said persons shall submit a declaration of honour instead of a document. '

30. In Article 22, the following paragraph 23 is added:

"(23) Further details on the application for authorisation for the re-acceptance of mineral oils are set out in Section 62. '.

31. in Article 23a (1) (f), the words "that the applicant does not have" shall be replaced by the words "whether and to what extent the applicant has."

32. in Article 23a, the following paragraph 21 is added:

"(21) Further details on the application for authorisation under § 23a are provided for in § 62a. '

33.In Article 24 (3), "6" is replaced by "7."

34. in Paragraph 25 (3), "6" is replaced by "7."

35. In Paragraph 30, the following paragraph 2 is inserted after paragraph 1:

"(2) Where selected products put into free circulation in another Member State are transported through the tax territory of the Czech Republic to that other Member State for business purposes frequently and regularly, they may be transported without a simplified accompanying document on the basis of an agreed bilateral agreement with that other Member State. '

Paragraphs 2 and 3 shall become paragraphs 3 and 4.

36. In Article 31, the following paragraph 5 is added:

"(5) Where selected products put into free circulation in the tax territory of the Czech Republic are transported through another Member State to the tax territory of the Czech Republic for business purposes frequently and regularly, the competent customs office may, subject to a bilateral agreement negotiated with that other Member State, authorise a simplified procedure derogating from paragraphs 2 to 4. '

37. in Paragraph 33a (2) of the introductory part of the provision, the words "in the proposal" shall be replaced by the words "the proposal" and the words "the appellant shall state" shall be replaced by the words "shall contain the following particulars:"

38. in Paragraph 33a (2) (d), the words "that a person" shall be replaced by the words "whether a person" and "does not" shall be replaced by the words "has and to what extent."

39. in Paragraph 36 (5) (f), the words "that the applicant does not have" shall be replaced by the words "whether and to what extent the applicant has."

40. in Paragraph 37 (2) (b), "§ 54 (1), (2), (4) and (5)" is replaced by "§ 54 (2)";

41.Paragraph 41 (1) reads as follows:

"(1) The customs office or the customs office shall be entitled to check compliance with the conditions of authorisation set out in Sections 13, 20, 21a, 22, 23, 23a, 33a, 36 and 60a."

42. In Paragraph 41, the following paragraph 5 is inserted after paragraph 4:

"(5) The authorisation of the customs offices or offices referred to in paragraph 4 shall also apply when checking compliance with the obligations and prohibitions for marking and dyeing of selected mineral oils pursuant to § 134e and for marking of certain other mineral oils pursuant to § 134l. '.

Paragraphs 5 to 8 shall be renumbered paragraphs 6 to 9.

43. In Paragraph 41 (6), "3 and 4" is replaced by "3 to 5."

44. In the first sentence of Paragraph 41 (8), the words "customs office 'are replaced by the words" working in the customs office'.

45. in Article 42 (1) (a), the words "§ 6, 26 or 30" are replaced by the words "§ 6, 26, 30, 51, 100 and 100a, unless otherwise provided for in this law (§ 24 and 50)."

46. In the second sentence of Article 42 (4), the words "the customs office or the customs office 'are replaced by the words" which works in the customs office or the customs office'.

47. in Article 42 (11) (b), the words "or customs office" shall be inserted after the words "Customs Directorate."

48. in Article 43 (1), "Article 23a a" is replaced by "Article 23a,"

49. Paragraph 44 (1) is deleted and paragraph 2 is deleted.

50. in Paragraph 44 (a), the words "which have not been taxed or" shall be inserted after the words "Paragraph 45 (1) and (2)."

51.In Paragraph 45 (1) (a):

"(a) motor petrol falling within CN codes 2710 11 41 to 2710 11 59, petrol falling within CN codes 2710 11 11 11 to 2710 11 25 and 2710 11 90 (" other petrol ") and petrol type aviation fuels falling within CN codes 2710 11 31 and 2710 11 70,"

52. in Article 45 (2) (b), "technical" is replaced by "others."

53.In Paragraph 45 (2), the word 'or' shall be deleted at the end of point (d).

54. In Paragraph 45 (2) (h), the word "anhydrous" shall be inserted after the word "yeast" and the word "anhydrous" shall be inserted after the word "yeast."

55. in Paragraph 45 (2), the word "or" shall be added at the end of point (j).

56. in Paragraph 45 (2) (k), "percentage" is replaced by "%."

57. Paragraph 46 (1) is deleted and paragraph 2 is deleted.

58. in Paragraph 46 (a), the words "which have not been taxed or" shall be inserted after the words "Paragraph 45 (1) and (2)."

63. In Article 48 (1) (2711), after the words "hydrocarbon gases as referred to in Article 45 (1) (h) ', the tax rate" CZK 2,000 / t' is replaced by "CZK 3 355 / t '.

64.In Paragraph 48 (5), "6 866 CZK / 1000 l" is replaced by "9 950 CZK / 1000 l."

65.In Paragraph 48 (12), the first sentence is deleted.

66. In Article 49 (1), the words "listed under the CN codes 2710 11 11, 2710 11 15, 2710 11 21, 2710 11 25 and 2710 11 90 (" other petrol ")" shall be deleted.

67. In Paragraph 49 (10), at the end of the first sentence, the words "exclusively for journeys from the tax territory of the Czech Republic to the tax territory of another Member State or for journeys from another Member State to the tax territory of the Czech Republic 'shall be added; and in the sentence, the word" provision' shall be replaced by the word "exemption '.

68. Paragraph 49 (15) is deleted.

Paragraphs 16 and 17 shall become paragraphs 15 and 16.

69. In Paragraph 49 (15), the word "or 'after the word" sale' is replaced by "a 'and the words", electricity or engine propulsion' are added. In addition, the exemption shall be granted on the basis of the yeast anhydrous alcohol specifically denatured under CN code 2207, biogas under CN code 3824 90 99, 47% of the share of the bio-component of ethyl-terciér-butyl-ether under code 3824 90 99 and esters of vegetable and animal oils under code 3824 90 99, if they are produced, offered for sale or used for the production of heat or engine propulsion. '

70. In Paragraph 51, the following paragraph 2 is inserted after paragraph 1:

"(2) For the transport of mineral oils marked and dyed in accordance with Part Four or marked in accordance with Part Five, the fiscal document referred to in Section 5 (2), the sales document referred to in Section 5 (3) or the transport document referred to in Section 5 (4) shall indicate that those oils have been marked and dyed in accordance with Part Four or marked in accordance with Part Five. ';

Paragraph 2 shall become paragraph 3.

71. in Article 51 (3), the words "or in" shall be replaced by the words "or" and "shall be replaced by";

72. in Article 53 (3), the words "and Article 63" shall be inserted after the words "and 16."

73. In Article 53, the following paragraph 6 is added:

"(6) Mineral oils exempted under Paragraph 49 (1) intended for use or used as samples for laboratory purposes shall be accepted and used without special authorisation. ';

74.

„§ 54

Repayment of taxes on mineral oils by the payer

(1) The right to refund is exercised by the payer in the manner set out in Article 14 (5) and within the time limit set out in Article 16. If the right to refund has not been exercised within that period, although it may have been exercised, the right to refund shall cease and this period may not be extended or recovery may not be authorised in the previous situation.

(2) The right to refund arises from the tax warehouse operator

(a) on the date on which it accepts contaminated or unintentionally mixed mineral oil, for the reprocessing or treatment of the taxed mineral oil;

(b) on the date of acceptance of taxed mineral oils which enter as material into manufactured or processed mineral oils;

(c) the date on which it accepts the taxed mineral oils which it has put into free circulation and which have not yet been sold, no later than the second working day following the date of their entry into free circulation;

those mineral oils are reintroduced into the conditional exemption scheme on those dates. ';

75. in Paragraph 56 (1), the words "under special legislation 38)" shall be replaced by the words "under Part Four."

footnote 38 is deleted.

76. In Paragraph 56 (3), the words "under special legislation 38)" are replaced by the words "under Part Four."

77.In Paragraph 58 (2), the words "tax" shall be inserted after the words "exemption."

78. In Paragraph 59 (8), the word "corresponding 'is replaced by the word" corresponding'.

79. In Paragraph 60 (2), the words "with an annual consumption exceeding 10 tonnes' are replaced by the words" with a consumption exceeding 10 tonnes per calendar year '.

80. In Article 60 (3), the words "referred to in Article 45 (1) (f) or (g) 'are inserted after the words" liquefied petroleum gases'.

81. In Article 60 (6), the words "or the tax representative referred to in Article 3 (q)" shall be inserted after the words "beneficiary entitled."

82. Paragraph 60 (10) reads:

"(10) In the case of the transport of liquefied petroleum gases pursuant to Article 45 (1) (f) and (g) put into free circulation, the consignor shall be obliged to provide the tax security in the manner set out in Article 21 at the amount of the tax that would have to be granted and paid if those gases were intended for engine propulsion. The tax security may also be provided by the legal or natural person referred to in paragraph 1 or 2, the carrier or the owner of such gases, provided that the legal or natural person referred to in paragraph 1 or 2 so agrees in writing with the carrier or the owner of such gases and the consignor notifies the customs office. This provision shall not apply to the transport of liquefied petroleum gases in pressure containers weighing up to and including 40 kg. '

83.In Article 60a (2), the following point (f) is inserted after point (e):

"(f) proof of whether the applicant has, and to what extent in the Czech Republic, a arrears fee registered by a customs or financial office, or an underpayment 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 of age on the date of the application;"

Point (f) shall be renumbered as point (g).

84. In Paragraph 60a (14), the word "user 'is replaced by" authorisation holder'.

85. the following Section 62a is inserted after Section 62:

„§ 62a

Tax representative for mineral oils

The application for an authorisation referred to in Article 23a for a tax representative shall also indicate the code of the nomenclature of selected products to which that authorisation is to apply. ';

86. In § 71 (1) (g):

"(g) in products covered by CN codes 2207 and 2208 which have been degraded in accordance with the instructions and in the presence of staff working in a customs office or destroyed in their presence,"

87.In § 72 (4), the first sentence shall be added at the end of the sentence: "This shall not apply to alcohol of specially denatured synthetic technical53a) intended for use for a specified purpose 52)."

Footnote 53a reads as follows:

"53a) Paragraph 12 (1) of Act No. 61 / 1997 Coll., on Lihu, as amended by Act No. 22 / 2000 Coll. and Act No. 354 / 2003 Coll. '.

88. In Paragraph 73, the words "; this shall also apply to alcohol of specially denatured synthetic technical53a) intended for use for a specified purpose (52) 'shall be added at the end of paragraph 2.

89. In Paragraph 76, the first sentence is added to the words "in which the obligation to admit and pay the tax has been established '.

90. In Paragraph 78 (2), the words "the staff member of the customs office 'are replaced by" the staff member who works in the customs office'.

91.In Paragraph 93 (3) (c):

"(c) 2204 and 2205, if not referred to in (a) or (b), and 2206, are not subject to beer duty if the actual alcoholic strength of such products exceeds 1,2% vol. but does not exceed 10% vol.; or"

92. In Paragraph 94 (2), the words "unless otherwise provided for by the law 'are deleted.

93. Paragraph 97 (3) is deleted.

Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.

94.In § 98 (1), "§ 97 (1) and (3)" is replaced by "§ 97 (1)."

95.In § 98 (2), "§ 97 (4)" is replaced by "§ 97 (3)."

96. In Paragraph 98a, the present text is renumbered as paragraph 1 and after the words "under Paragraph 99 (3) 'the words" or § 100a' are inserted.

97. In Paragraph 98a, paragraph 2 is added, including footnote 60f:

"(2) In the absence of a legal or natural person producing a silent wine (§ 93 (3)) pursuant to § 99 (3), in the tax period tax liability (§ 8 (2)), those persons shall not be obliged to submit a written notification under the special legislature60f.

60f) § 40 (4) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 255 / 1994 Coll. '

98. Paragraph 100a (6) reads as follows:

"(6) Where a small wine producer is not subject to tax during the tax period (Paragraph 8 (2)), that small wine producer shall not be obliged to submit a written notification under special legislation 60f. '

99.

„§ 101

Subject matter of tobacco product tax

(1) The subject matter of the tax is tobacco products.

(2) Tobacco products are cigarettes, cigars, cigarillos and smoking tobacco for the purposes of this Act.

(3) For the purposes of this Act:

(a) cigarettes

1. tobacco ropes which are smoked as such and are not cigars or cigarillos as referred to in (b);

2. tobacco ropes which are inserted into cigarette paper tubes by simple non-industrial handling; or

3. tobacco ropes which are wrapped in cigarette paper by simple non-industrial handling,

(b) cigars and cigarettes of tobacco rolls which are smoked as such and which:

1. contain only natural tobacco;

2. have a cover sheet of natural tobacco,

3. contain a tobacco filling, a cover sheet in the normal colour of a cigar covering the whole product, including any filter but not covering the mouthpiece in the case of mouthpiece cigars, and a binder sheet, both of which are of reconstituted tobacco, the unit weight of which is at least 1,2 g without filter or mouthpiece and the cover sheet is wound in the shape of a spiral at a sharp angle of not less than 30 ° to the longitudinal axis of the tobacco roll; or

4. contain a tobacco filling, a cover sheet in the normal colour of a cigar made of reconstituted tobacco covering the whole product, including any filter, but not covering the mouthpiece in the case of mouthpiece cigars whose unit weight is not less than 2,3 g without filter or mouthpiece and the outer circumference of at least one third of the length of the tobacco roll shall be at least 34 mm,

1. tobacco cut or otherwise cut, twisted or pressed into boards and fit for smoking without further processing;

2. tobacco waste prepared for sale to the final consumer, which is not covered by (a) or (b) and which may be smoked; or

3. smoking tobacco containing more than 25% by weight of tobacco particles of less than 1 mm; it is fine-cut tobacco intended for the hand-made manufacture of cigarettes;

(d) other tobacco manufactured by tobacco products not falling under point (c) shall be intended for the final consumer and for a purpose other than smoking, except snuff and chewing tobacco 60c).

(4) For the purposes of this Act cigarettes are also products which contain, in whole or in part, substances other than tobacco and which fulfil the other conditions referred to in paragraph 3 (a) with the exception of products referred to in paragraph 7.

(5) For the purposes of this Act, cigars and cigarillos are also products with a cover sheet of natural tobacco or with a cover sheet of reconstituted tobacco or with a cover sheet of reconstituted tobacco which contain partly substances other than tobacco and which fulfil the other conditions referred to in paragraph 3 (b).

Zobrazit všechna ustanovení (651)

Comments 0

To write comments, please sign in.

Regulation Information

Citation	Act No. 575 / 2006 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	27.12.2006
Effective from	01.01.2007
Effective until	-
Status	Valid

Legal Areas: Customs law Taxes Finance Economic (State) Commercial law Commercial liabilities Fees Administrative offences Administrative law State (official) control

The regulation text is for informational purposes only.