Act No. 59 / 2010 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No 676 / 2004 Coll., on the compulsory marking of alcohol and amending Act No 586 / 1992 Coll., on Income Taxes, as amended, as amended
Valid
Effective from 01.04.2010
Zobrazeno prvních 200 z celkem 528 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
59
THE LAW
of 5 February 2010
amending Act No 353 / 2003 Coll., on excise duties, as amended, and Act No 676 / 2004 Coll., on compulsory marking of alcohol and amending Act No 586 / 1992 Coll., on income taxes, as amended, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
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. 87 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 124 / 2008 Coll., Act No. 245 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. footnote 1 shall read:
"(1) Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC. 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 rates of excise duty 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. '
2. in Article 2 (1) (b), the words "the relevant legislation of the European Communities (1a)" shall be replaced by "the Council Directive on the general arrangements for excise duties (1a)";
footnote 1a is replaced by the following:
"(1a) Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC."
3. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following point (e) is added:
"(e) the third territory of the territory referred to in paragraphs 3 and 4.";
4. In Paragraph 2 (2), the words "Ireland and 'are replaced by the words" Ireland' and the words "and the sovereign territories of the United Kingdom Akrotiri and Dhekelia shall be considered as the territories of Cyprus' shall be added at the end of the text of paragraph 2.
5. In Article 2, paragraphs 3 to 6 are added:
"(3) For the purposes of this Act, third countries shall also be considered as territories whose external relations are the responsibility of the Member State, the territory of the Canary Islands, the French overseas departments, the Åland Islands and the British Channel Islands.
(4) For the purposes of this Act, the territory of Heligoland, the territory of Büsingen, Ceuta, Melilla, Livigno, Campione d'Italia and the Italian inland waters of Lake Lugano are also considered as third countries.
(5) The formalities laid down in the customs provisions of the European Communities for the entry of selected products into the customs territory of the European Community shall apply mutatis mutandis to the entry into the customs territory of the European Community of selected products from the territories referred to in paragraph 3.
(6) The formalities laid down in the customs provisions of the European Communities for the exit of selected products from the customs territory of the European Community shall apply mutatis mutandis to the exit of selected products from the customs territory of the European Community into the territory referred to in paragraph 3. ';
6. in Paragraph 3 (b):
"(b) the importation of selected products into the tax territory of the European Community, where such selected products are not placed under a suspensive procedure on entry into the tax territory of the European Community, as well as the release of those selected products from a suspensive procedure,";
footnote 3a is deleted.
7. in Article 3, the following point (c) is inserted after point (b), including footnotes 3b and 3c:
"(c) the duty-free arrangements of any of the special arrangements provided for in the Council Regulation establishing the Community Customs Code, in respect of customs supervision to which selected products which are not goods of the European Community are subject (3b), on entry into the customs territory of the European Community, temporary storage, free zones or free warehouses, and any of the arrangements provided for in the Council Regulation establishing the Community Customs Code (3c),
(3b) Article 4 (8) of Council Regulation (EEC) No 2913 / 92 of 12 October 1992 establishing the Community Customs Code.
(c) Article 84 (1) (a) of Council Regulation (EEC) No 2913 / 92 of 12 October 1992 establishing the Community Customs Code. ';
Points (c) to (t) shall be renumbered as points (d) to (u).
8. in Article 3 (e), the words "not covered by the suspensive arrangements" shall be inserted after the words "products."
9. in Article 3 (i), the words "from another tax" are replaced by the words "from another tax."
10. in Article 3, the following point (k) is inserted after point (j), including footnote 6a:
"(k) the authorised consignor is a legal or natural person who transports selected products under a conditional exemption scheme from the place of import into a tax warehouse to the authorised consignee in another Member State, to the place of export in another Member State or to the consignee in another Member State under the Council Directive on the general arrangements for excise taxes 6a); the person must be an operator of the tax warehouse in the Czech Republic under § 3 (h),
(6a) Article 12 (1) of Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC. '
Points (k) to (u) shall be renumbered as points (l) to (v).
11. in Article 3 (l), the following point 4 is added:
'4. any storage or transport of selected products for which it is not established that the products are taxed, or where the method of acquiring them is not proved to be legitimate without tax, ';
12. in § 3 (s):
"(s) loss or impairment as a result of a demonstrably unforeseeable and irrevocable event of such deterioration, complete destruction or irreplaceable loss of selected products where, as a result of a demonstrably unforeseeable and irrevocable event, those selected products cannot be subject to tax under this Act,"
13. in Article 3 (t), the words "to a natural person" shall be replaced by the words "to a legal or natural person who does not undertake or carry out any other independent economic activity."
14. in Article 3 (u) (2) and (3), the words "production under this point is not to mix mineral oils already put into free circulation in ordinary tanks of motor vehicles (§ 63 (2)) at service stations 10a) 'are replaced by the words" except for activities under § 45 (12)';
15. in Article 4 (1) (a), the words "tax representative (Article 23a)" shall be replaced by the words "authorised consignor" and the words "destruction or other" and the words "(hereinafter referred to as" depreciation ") shall be deleted;
16. in Article 4 (1) (c), "§ 14 (2) and (4), § 55" is replaced by "§ 15, 15a, 56."
17. in Article 4 (1) (d):
"(d) which has provided a tax security for the transport of selected products under the conditional exemption scheme in which the scheme has been infringed [Sections 9 (3) (f) and 28]; the tax is jointly and severally liable to the legal or natural person who has participated in the infringement of the scheme, if he has been aware of it or if it can reasonably be assumed that he should have been aware of it, '.
18. in Article 4 (1) (f), the words "in larger quantities," shall be replaced by the words "without proving that they are selected products for personal consumption," or "and the words" taxes "shall be inserted after the words" together and severally liable for the tax also to the legal or natural person involved in such storage or transport. "
19. in Article 4 (1) (h), the words "Paragraph 33 (4)" shall be replaced by the words "Paragraph 33 (3)"; the words "Paragraph 33 (2)" shall be replaced by "Article 33 (2)"; the words "or, if the designated tax representative fails to comply with the obligations in Article 33 (6)," and the words "This person" shall be replaced by "The recipient (Article 33 (1))."
20. in Paragraph 4, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) In the case of the release for free circulation of the selected products, the legal or natural person on whose behalf the selected products have been put into free circulation shall be jointly and severally liable for the tax in addition to the payer referred to in paragraph 1 (a). Where the entry into free circulation of the selected products was unjustified, the tax shall be jointly and severally liable to the legal or natural person who participated in that unauthorised entry into free circulation.
(4) In the case of imports, it shall be liable jointly and severally for the tax other than the tax payer referred to in paragraph 1 (a). (b) point 1 also includes the legal or natural person on whose behalf the selected products have been imported. Where imports of selected products have been unjustified, the legal or natural person involved in such imports shall be jointly and severally liable for the tax. ';
Paragraphs 3 and 4 shall become paragraphs 5 and 6.
21. In Paragraph 4 (5), the introductory part of the provision reads: "For the purposes of paragraph 1 (f), the quantity of products selected for personal consumption shall be considered to be a quantity not exceeding the u."
22. in Article 4 (5) (a), a comma is inserted after the words "oils" and "inclusive."
23. in Article 4 (5) (c), the words "drinking alcohol and" shall be deleted;
24. Footnote 11:
"(11) Regulation (EC) No 110 / 2008 of the European Parliament and of the Council on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576 / 89."
25. in Article 4 (5) (h):
"(h) cigarettes or cigars weighing not more than 3 g / piece 400 pieces,"
26. In Article 4, the following paragraph 6 is inserted after paragraph 5:
"(6) In order to assess whether, in the case referred to in paragraph 1 (f), selected products are for personal consumption or business purposes, paragraph 5 shall apply. At the same time, Article 32 (2), (4) and (5) shall apply mutatis mutandis for this purpose. '
Paragraph 6 shall become paragraph 7.
27. In Article 5, at the end of paragraph 1, the words "in the case of larger quantities (Article 4 (3)) 'are replaced by the words" not in the case of selected products for personal consumption (§ 4 (6), § 32 (2), (4) and (5)'.
28. In Article 5 (7), the words "a natural person with" shall be replaced by the words "a legal or natural person having its registered office or" and after the words "the Czech Republic (Article 33)" shall be inserted the words "who does not undertake or carry out any other separate economic activity."
29. in Article 9 (3) (a) and (d), the words "loss or impairment has not been demonstrated as a result of an unforeseen and irreversible event" shall be replaced by the words "not loss or impairment within the meaning of Article 3 (s)";
30. in Article 9 (3) (e), the words "selected products for these payers," shall be replaced by the words "that the payer held the selected products for some time or that he held them,"
31. in Article 9 (3) (i), the words "to a natural person" shall be replaced by the words "to a legal or natural person who does not undertake or carry out any other separate economic activity;"
32. in Article 11 (1) (d), the words "or the place of import in the tax territory of the Czech Republic" shall be inserted after the words "transported from another Member State" and the words "with the accompanying documents referred to in Article 26, issued by the consignor," shall be deleted;
33.In Article 11 (1) (e), the word "accompanying 'shall be deleted and the words" 26 issued by the consignor' shall be replaced by "27 or 27c ';
34. In Article 11, at the end of paragraph 1, the dot is replaced by a comma and the following points (f) and (g) are added:
"(f) imported from third countries where such selected products are exempt from value added tax within the limits and under the conditions laid down in international agreements with those countries,
(g) imported by international organisations or their members, provided that such selected products are exempt from value added tax within the limits and under the conditions laid down by the international conventions establishing those organisations, or, where appropriate, by agreements establishing their registered offices. "
35. In Paragraph 11, at the end of paragraph 4, the words "paragraph 1 'are deleted.
36. in Articles 12 (3) and 13 (1), the words "and 98" are replaced by the words "and 98 and 105a."
37. in § 13 (22) (d), § 19 (1) (a), § 19 (5), § 59 (5) and (8) and § 78 (3), "§ 3 (f)" is replaced by "§ 3 (g)."
38. In Article 13 (25), the words "and Article 98 for wine 'are replaced by the words", Article 98 for wine and intermediate products and Article 105a for tobacco products'.
39. In Paragraph 14 (2) of the Introductory Part of the provision, the words "provide proof that the tax on selected products has been paid in the tax territory of the Czech Republic and these products have been transported 'are replaced by the words" transport of selected products put into free circulation in the tax territory of the Czech Republic'.
40. Paragraph 14 (2) (d) reads as follows:
"(d) provide proof of:
1. payment of tax in the Member State of destination,
2. payment of tax in the Member State in which the loss occurred during transport or in which the loss occurred during transport, unless it is a loss or impairment within the meaning of § 3 (s); or
3. the fact that the product selected is not subject to tax in the Member State of destination or that it is exempt, issued by the competent authorities of the Member State of destination, ';
41. In Article 14, the sentence "In the event of a loss during transport, except for a loss or impairment within the meaning of Article 3 (s), the right to refund shall also be supported by proof that the tax has been paid in the Member State in which the loss occurred or in which the loss was detected."
(42) In Paragraph 14 (4), the words, "to tax representatives under § 3 (q)," shall be deleted and the words "destruction of selected products as a result of an unforeseen and inevitable event" shall be replaced by the words "loss or impairment within the meaning of § 3 (s)."
43. In Paragraph 14 (9), "until 'is replaced by", 56 to'.
44. In Paragraph 14, the following paragraph 10 is added:
"(10) The provisions of paragraphs 1 to 3 shall not apply to persons to whom the tax on selected products has been refunded pursuant to § 15 or 15a, provided that those persons have exported or transported those selected products or dispatched them to another Member State. ';
45. in Article 15 (8) and in Article 32 (3), "3" is replaced by "5."
46. In Paragraph 15, at the end of paragraph 12, the dot is replaced by a comma and the following point (h) is added:
"(h) for members of the family of the persons referred to in paragraph 1 (e) or (f), tax returns shall be filed by those persons.";
47. in Paragraph 15 (15), the words "and Sections 54 to 57" shall be replaced by "15a, 54, 56 to 57."
48. The following Section 15a is inserted after Section 15, including the title and footnote 24a:
Repayment of tax to the armed forces of NATO Member States with the exception of the armed forces of the Czech Republic
(1) To the extent that the armed forces of the sending State (24a) and, where appropriate, the North Atlantic Treaty Organisation (North Atlantic Treaty) purchase tax-exempt products for the use of these products by those armed forces or civilian staff accompanying them or to supply their canteens, they are entitled to refund.
(2) The tax paid is refunded to the armed forces of the sending State up to a maximum of CZK 500,000 per calendar year. This limit shall not apply to mineral oils under § 45 (1) (a) and (b) or under § 45 (2) (c) to (e) and (j) for service vehicles, aircraft and ships in the tax territory of the Czech Republic where the tax paid is refunded without restriction.
(3) The tax paid shall be refunded to civil servants accompanying the armed forces of the sending State up to a maximum of CZK 100,000 per calendar year.
(4) The refund limit provided for in paragraphs 2 and 3 shall also include the amount of the tax applicable to selected products exempt pursuant to Article 11 (1) (a) or (d) transported from another Member State or imported to armed forces or civil servants accompanying the armed forces of the sending State during the same tax period covered by the claim.
(5) The right to refund is demonstrated by the tax document or by the sales document provided for in Section 5.
(6) The military authorities of the armed sil24a) of the sending State shall claim the refund referred to in paragraph 1 for military personnel and civil servants of the sending State through the Ministry of Defence at the customs office in whose territorial jurisdiction the City of Prague 1 belongs, on a form issued by the Ministry of Finance.
(7) The military authorities of the armed forces of the sending State shall have the status of a tax entity for the purpose of refund without registration.
(8) The customs office will refund the tax through the Ministry of Defence within 30 calendar days of the day following the date on which the refund was claimed. The right to refund shall cease if it is not applied to the customs office referred to in paragraph 6 at the latest on the last day of the sixth calendar month following the calendar month in which the purchase referred to in paragraph 1 took place.
(9) Of the selected products for which a refund has been claimed and which have been lent, stopped or transferred for consideration or free of charge, the military authority which has exercised the refund shall be obliged to pay the tax via the Ministry of Defence to the customs office referred to in paragraph 6 at the rate of the tax on those products until the end of the calendar month in which that fact occurred.
(10) Persons referred to in paragraphs 2 and 3 who have claimed a refund under this provision may not claim a refund for the same selected products pursuant to Sections 14, 15, 54, 56 to 57.
24a) Act No. 310 / 1999 Coll., on the residence of armed forces of other states in the Czech Republic. '.
49. in Article 19 (1) (b), "(§ 24 and 25) and for exports (§ 27 and 35)" shall be replaced by "and exports (§ 24 to 27f)";
50. in Article 19 (4), the words "and 7" shall be deleted;
51. in Article 19 (6) and (7):
"(6) The provisions governing the suspensive arrangements shall not apply to the products selected.
(7) In the cases referred to in Article 13 (22) (d), selected products exempt from tax on the basis of a special authorisation located in a space-limited place for which a decision on the authorisation to operate a tax warehouse pursuant to Article 20 has become final, shall be placed under the conditional exemption scheme on the date on which the decision is acquired. '
52. Paragraph 19 (8) is deleted.
Paragraph 9 shall become paragraph 8.
53. In Article 23, the dot is replaced by a comma at the end of paragraph 1 and the following point (c) is added:
"(c) the business name, registered office and registration details of the supplier from another Member State, if he is a legal person; the name and surname or, where applicable, business name, place of residence and registration in another Member State of the supplier from another Member State if he is a natural person; such data shall be certified by the competent tax authority. ';
54. Article 23a, including the title and footnotes 27a, 27b, including the references to these footnotes, shall be deleted.
55. Paragraph 24 to 27, including the headings and footnotes 27c to 27e, 28 and 28a, read:
Transport of selected products under the conditional exemption scheme in the tax territory of the Czech Republic
(1) Selected products may be transported under the conditional exemption scheme unless otherwise provided for in this Law (§ 58a),
(a) from a tax warehouse to another tax warehouse, to the place of export or to the place of direct delivery, with the exception of the transport of selected products to persons referred to in Article 11 (1) (d);
(b) from the place of import into the tax warehouse, the place of export or the place of direct delivery, except for the transport of selected products to persons referred to in Article 11 (1) (d).
(2) Selected products may be transported under the conditional exemption scheme only if the operator of the consignor tax warehouse or the authorised consignor provides a tax security equal to the amount of tax which he would be obliged to grant and pay when the selected products are put into free circulation, unless otherwise provided for by that law [Sections 58 (2), (3), (4) and 58 (5) (a)]. Where the operator of the consignor tax warehouse has provided a tax security for the operation of the tax warehouse, that security may be used to provide a tax security for the transport of selected products, except for the transport referred to in paragraph 1 (b). The exemption shall not apply where the authorised consignor is the operator of the tax warehouse to which the selected products are transported under the suspension scheme. The use of a tax security for the operation of a tax warehouse for the transport of selected products shall be decided by the customs office responsible for that tax warehouse. If the tax security provided for in Paragraph 21 does not cover a tax relating to the quantity of selected products transported under the conditional exemption scheme, the operator of the consignor's tax warehouse shall be obliged to provide additional tax security in such a way as to correspond to the amount of tax attributable to the quantity of selected products transported. Where the selected products are transported by an authorised consignor, the tax security shall be provided separately for each transport by transfer or by deposit of funds to the liable tax account established by the customs office. For the duration of the security of the tax granted under this paragraph, no interest shall be payable on the amount deposited in this Depository Account. The tax shall be deemed to be secured from the date on which the relevant amount is credited to that account. If the tax is not paid within the period of payment of the tax provided for by this Act, the customs office of guarantee shall use the tax security to cover the tax, including its accessories.
(3) The customs office may, at the request of the operator of the consignor tax warehouse or authorised consignor, consent be given to the payment of the security by the carrier, the operator of the recipient tax warehouse or the owner of the selected products, provided that the operator of the recipient tax warehouse or the owner of the selected products so agrees in writing.
(4) The transport of the selected products referred to in paragraph 1 (a) shall begin at the moment when they leave the tax warehouse from which they are dispatched. The transport of the selected products referred to in paragraph 1 (b) shall commence when the selected products are placed under the free circulation procedure. The transport of selected products referred to in paragraph 1 (b) may only be started after receiving a specific administrative reference code (hereinafter referred to as the reference code) pursuant to Paragraph 26 (4) or after meeting the conditions set out in Paragraph 27c (1).
(5) Transport of selected products under the conditional exemption scheme to the tax warehouse or to the place of direct delivery shall be terminated at the time of receipt of the selected products by the consignee. Transport of selected products under the conditional exemption scheme to the place of export shall be completed by confirming the electronic accompanying document by means of an electronic system for the transport and monitoring of selected products pursuant to the Decision of the European Parliament and of the Council on the introduction of the electronic system27c) (the "electronic system ') by the border customs office of exit. Where the recipient of the selected products is the tax warehouse operator, he shall, in the event of the end of transport, register the products in accordance with § 37 or 38 and, in the absence of termination of the transport at the place of direct supply, place them in the tax warehouse without delay.
(6) Where a tax security has been granted for the transport of selected products and transport has been terminated, the customs office to which the tax security has been granted shall decide on the release of the tax security within 5 working days after proof by the consignor of the fact that the conditions for acceptance of the selected products under the conditional exemption scheme have been fulfilled (Section 27a, 27b, 27d, 27e or 27f) and shall return the security to the person who granted the tax security.
(7) The tax warehouse operator or authorised consignor who sends the selected products to the tax warehouse or to the place of export may, by means of an electronic system, change the destination or consignee of the selected products. In this case it shall proceed in accordance with Paragraph 27 (7).
(8) The transport of selected products under the conditional exemption scheme cannot be divided in accordance with the Council Directive on the general arrangements for excise taxes (27d).
Transport of selected products under the conditional exemption scheme between Member States
(1) Selected products may be transported between Member States under a conditional exemption scheme provided that the selected products are transported from a tax warehouse situated in
(a) in another Member State or from an authorised consignor from another Member State
1. the operator of the tax warehouse or the beneficiary authorised in the tax territory of the Czech Republic;
2. to the place of export of selected products in the tax territory of the Czech Republic; or
3. the beneficiaries referred to in Article 11 (1) (d) or (e);
(b) in the tax territory of the Czech Republic or authorised consignor from the place of import into the tax territory of the Czech Republic
1. to a tax warehouse or to a beneficiary in another Member State,
2. to the place of export of selected products in another Member State;
3. beneficiaries under the Council Directive on the general arrangements for excise taxes 6a) in another Member State;
(c) in another Member State, authorised consignor from another Member State through the tax territory of the Czech Republic
1. to a tax warehouse or to a beneficiary in another Member State,
2. to the place of export of selected products in another Member State;
3. beneficiaries under the Council Directive on the general arrangements for excise taxes 6a) in another Member State.
(2) Only the tax warehouse operator may transport the selected products from the place of import into the tax territory of the Czech Republic under the conditional exemption scheme referred to in paragraph 1 (b). Where, after the imposition of the fine, the authorised consignor no longer complies with the obligations laid down in this Law, the customs office referred to in Article 26 (3) (b) shall not issue the reference code referred to in Article 26 (4) for transport from the place of importation under the suspension scheme provided for in Article 27c (2) for a period of two years from the date of the acquisition of the legal authority of the decision imposing the fine.
(3) Where the selected products are transported in accordance with paragraph 1 (b), the tax warehouse operator or the authorised consignor shall be required to provide a tax security equal to the amount of tax which he would be obliged to grant and pay when the selected products are put into free circulation, unless otherwise provided for in this law [Paragraph 58 (5) (b)]. The guarantee shall be valid for all Member States. Where the operator of the consignor tax warehouse has provided a tax security for the operation of the tax warehouse, that security may be used for the provision of a tax security for the transport of selected products, except in the case where the authorised consignor transports the selected products from the place of import in the tax territory of the Czech Republic. The customs office may, at the request of the tax warehouse operator or authorised consignor, agree to the provision of the security by the carrier or the owner of the selected products if the carrier or the owner of the selected products so agrees in writing. If the selected products are transported by an authorised consignor from the place of import to the tax territory of the Czech Republic, the tax security for each transport shall be provided separately. In the case of securing the transport tax, the procedure laid down in Paragraph 24 (2) shall apply.
(4) The transport of the selected products referred to in paragraph 1 (b) shall commence at the time when they leave the tax warehouse from which they are dispatched or at the time when the selected products are placed under the free circulation procedure. Transport of selected products as referred to in paragraph 1 (b) (1) and (2) may only commence after receiving the reference code referred to in Article 26 (4) or, in the event of unavailability of the electronic system, after meeting the conditions set out in Article 27c (1). Transport of the selected products referred to in paragraph 1 (b) (3) may only be started with the exemption certificate referred to in the Commission Regulation on the exemption certificate 17a).
(5) Transport of selected products under the conditional exemption scheme referred to in paragraph 1 (a) (1) and (3) is terminated at the time of receipt of the selected products by the beneficiary. Where the recipient of the selected products is a tax warehouse operator, he shall, in the event of termination of the transport, register the products in accordance with § 37, 38 or 39 and, unless it is an end to the transport at the place of direct delivery, place them in the tax warehouse without delay. The transport of selected products under the conditional exemption scheme referred to in paragraph 1 (a) (2) shall be completed by confirming the electronic accompanying document by the border office of exit.
(6) The tax warehouse operator or authorised consignee may terminate the transport of selected products under the conditional exemption scheme referred to in paragraph 1 (a) (1) by accepting them at the point of direct delivery.
(7) Where a tax security has been granted for the transport of selected products and the transport has been terminated, the customs office shall decide on the release of the security within 5 working days after confirming to the recipient that the conditions for acceptance of the selected products under the conditional exemption scheme have been fulfilled (Section 27a, 27b, 27d, 27e or 27f) and shall return the security to the person who granted the security.
(8) The tax warehouse operator or authorised consignor who sends selected products from the tax territory of the Czech Republic to the tax warehouse, to the authorised consignee or to the place of export in another Member State may, by means of an electronic system, change the destination or the consignee of the selected products. In this case it shall proceed in accordance with Paragraph 27 (7).
(9) The transport of selected products referred to in paragraph 1 may not be divided in accordance with the Council Directive on the general arrangements for excise duties (27d).
Proposal for an electronic accompanying document at the start of transport of selected products under the conditional exemption scheme
(1) Selected products may be transported under a conditional exemption scheme only with an electronic accompanying document. This does not apply to the transport of selected products under the conditional exemption scheme under § 27c to 27f or § 100 or to the transport of selected products under the conditional exemption scheme to persons referred to in § 11 (1) (d) or to persons referred to in the Council Directive on the general arrangements for excise taxes (27e).
(2) The operator of the consignor tax warehouse or authorised consignor shall draw up a draft electronic accompanying document using an electronic system.
(3) The draft electronic accompanying document shall be sent by electronic system
(a) the operator of the consignor tax warehouse to the customs office responsible for the tax warehouse;
(b) the authorised consignor shall decide on the release for free circulation of the selected products.
(4) The customs office referred to in paragraph 3 shall verify the accuracy and validity of the particulars contained in the draft electronic accompanying document. Where it finds that information incorrect or incomplete, it shall immediately inform the operator of the consignor tax warehouse or the authorised consignor thereof. Where the draft electronic accompanying document does not show defects, the customs office referred to in paragraph 3 shall assign the reference code to that draft and communicate it to the operator of the consignor tax warehouse or to the authorised consignor without delay after the condition of securing the tax pursuant to § 24 (2) or (3) or § 25 (3) and the condition of marking of the selected products pursuant to § 41 (7) has been met.
(5) The customs office referred to in paragraph 3 shall, in addition to verifying the accuracy and validity of the particulars contained in the draft electronic movement document referred to in paragraph 4, be entitled to carry out a physical check as to whether the particulars contained in the application correspond to the facts.
(6) The elements of the draft electronic accompanying document are set out in the Commission Regulation implementing the Council Directive on the general arrangements for excise duties (28).
Electronic accompanying document at the start of transport and during transport of selected products under the conditional exemption scheme
(1) Where transport of selected products under the conditional exemption scheme is carried out in accordance with § 25 (1) (b) (1) or § 25 (1) (b) (3) with the exception of transport of selected products to persons referred to in the Council Directive on the general arrangements for excise duties (27e), or is carried out in accordance with § 25 (6), the customs office referred to in § 26 (3) shall immediately send the electronic accompanying document to the competent authorities of another Member State in which transport is to be terminated. Where the transport of the selected products under the conditional exemption scheme is carried out in accordance with Section 24 to a tax warehouse or to a place of direct supply, the customs office referred to in Section 26 (3) shall immediately send the electronic accompanying document to the tax warehouse operator indicated as the consignee in the electronic accompanying document.
(2) Where the transport of selected products under the conditional exemption scheme is carried out in accordance with Article 25 (1) (a) (1) or (6), or by the consignee referred to in Article 11 (1) (e), the customs office which has received an electronic accompanying document from the competent authority of another Member State shall send it without delay to the consignee referred to in that document and to the customs office responsible for the place where the transport is to be stopped, if that customs office is different from the customs office which received it.
(3) Where the transport of selected products under the conditional exemption scheme is carried out in accordance with Article 25 (1) (b) (2), the customs office referred to in Article 26 (3) shall send the electronic accompanying document without delay:
(a) to the competent authorities of the Member State in which the export declaration is lodged pursuant to the Council Regulation establishing the Community Customs Code (28a), unless that Member State is the Czech Republic; or
(b) the customs office which decides to place the selected products transported under the export arrangements if the place of exit from the European Community's tax territory is in the tax territory of the Czech Republic.
(4) Where the transport of selected products under the conditional exemption scheme is carried out in accordance with Article 25 (1) (a) (2), the customs office which received the electronic accompanying document from the competent authority of another Member State shall release the transported products under the export procedure and send the document without delay to the border customs office, if that customs office is different from the customs office which received the electronic accompanying document.
(5) The operator of the consignor tax warehouse or authorised consignor shall transmit a paper copy of the electronic accompanying document or commercial document bearing the reference code to the person who physically transports the selected products. In the course of transport of selected products under the conditional exemption scheme, that person is required to submit the relevant document on request to the customs office or the customs office authorised under Section 41.
(6) The operator of the consignor tax warehouse or authorised consignor may cancel the electronic accompanying document at the latest by the time of the start of transport pursuant to § 24 (4) or § 25 (4).
(7) The operator of the consignor tax warehouse which provided the security or the authorised consignor who provided the security may, during the course of the transport of the selected products under the conditional exemption scheme, change the consignee or the place of completion of the transport, unless the transport involves the persons referred to in Article 11 (1) (e). The amendment shall be made in accordance with the procedure laid down in the Commission Regulation implementing the Council Directive on the general arrangements for excise duties (28).
27c) Article 1 of Decision No 1152 / 2003 / EC of the European Parliament and of the Council of 16 June 2003 establishing an electronic system for the transport and monitoring of products subject to excise duty.
27d) Article 23 of Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC.
27e) Article 12 (1) (c) of Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 59 / 2010 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 676 / 2004 Coll., on the Mandatory Labelling of Lime and amending Act No. 586 / 1992 Coll., on Income Taxes, as amended, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.03.2010 |
|---|---|
| Effective from | 01.04.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0