Act No. 584 / 2020 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No 461 / 2020 Coll., on Compensation Bonus in connection with the prohibition or restriction of business in connection with the occurrence of Coronavirus SARS CoV-2
Valid
Law
Effective from 01.01.2021
Text versions:
01.01.2021
31.12.2020
584
THE LAW
of 15 December 2020
amending Act No 353 / 2003 Coll., on Consumer Taxation, as amended, and Act No 461 / 2020 Coll., on Compensation Bonus in connection with the prohibition or restriction of business activities in connection with the occurrence of Coronavirus SARS CoV-2
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
In Article 89 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll. and Act No. 229 / 2020 Coll., the following paragraph 4 is added:
"(4) In justified cases, the tax administrator may decide, on a proposal from the tax warehouse operator who has put beer into free circulation, to re-enter that beer into the conditional exemption scheme for the purpose of its liquidation or reprocessing. This beer may be reintroduced under the conditional exemption scheme only by placing it back in the tax warehouse from which it was put into free circulation. The operator of the tax warehouse shall be entitled to refund on the date on which the beer is reintroduced into the suspension scheme. ';
Amendment of the Compensation Bonus Act in connection with the prohibition or restriction of business in connection with the occurrence of SARS CoV-2 Coronavirus
In Article 8 (1) of Act No. 461 / 2020 Coll., on the compensation bonus in connection with the prohibition or restriction of business in relation to the occurrence of Coronavirus SARS CoV-2, point (c) reads:
"(c) the compensation bonus for the calendar day for which it received aid in the Czech Republic or in one of the Member States of the European Union or the European Economic Area related to the mitigation of the consequences of the occurrence of coronavirus known as SARS CoV-2, with the exception of:
1. aid to cover rent,
2. aid granted to employers;
3. aid granted in the form of a grant under the subsidy programme of the Ministry of Industry and Trade "SUCCESSFUL" FOR THE SAFETY. "
Transitional provision
If a compensation bonus entity is entitled to a compensation bonus pursuant to Act No. 461 / 2020 Coll., as effective from the date of entry into force of this Act, the deadline for applying for the compensation bonus shall resume from the date of entry into force of this Act.
EFFECTIVE
This Act shall take effect on the day following its publication.
z. Filip v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 584 / 2020 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 461 / 2020 Coll., on Compensation Bonus in relation to the Prohibition or Restriction of Business in Relation to Coronavirus SARS CoV-2 |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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