Act No. 61 / 1997 Coll.
Act on Lime and Amendment and Addition of Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Act on Lime)
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Law
Effective from 01.07.1997
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61
THE LAW
of 6 March 1997
on alcohol and amendment and amendment of Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act)
Parliament has decided on this law of the Czech Republic:
LIVE LAW
Subject matter and purpose of the adjustment
(1) This law defines the conditions for the production, treatment, storage, registration and circulation of alcohol and sets out the competence of ministries and other administrations in this section.
(2) The purpose of the Act is to provide for the production, treatment, storage and putting into circulation of alcohol
(a) procedures ensuring the tax revenue of the State budget;
(b) restrictions to prevent changes in individual types of alcohol.
Definition of terms
(1) For the purposes of this Act:
(a) ethyl alcohol (ethanol) spirit obtained from:
1. by distillation or other separation from fermented sugar solutions originating from starchy or sugar raw materials or from other raw materials containing fermented alcohol;
2. by distillation or other separation from fermented solutions derived from cellulose;
3. synthetically,
(b) the production of alcohol to obtain alcohol in the manner referred to in (a);
(c) treatment of the alcohol of its refining or denaturing (degradation);
(d) by refining alcohol in particular its refining (cleaning), rectification (strengthening), dehydration (drainage) and regeneration (recovery),
(e) alcohol denaturing any process by which alcohol becomes unfit for consumption using denaturants;
(f) the importation of alcohol for free circulation;
(g) generally denatured alcohol alcohol containing the addition of denaturant (mixture), the composition of which is laid down in the Commission Regulation providing for mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (17);
(h) specially denatured alcohol alcohol denatured with a denaturant other than that referred to in (g);
(i) defective alcohol alcohol, the composition of which does not correspond to the qualitative characteristics laid down in the implementing regulation;
(j) a measuring unit for determining the quantity of alcohol of 1 litre of ethyl alcohol (ethanol) at a temperature of 20 ° C;
(k) the standards for loss of alcohol, technically justified loss of alcohol resulting from its treatment, storage, transport, handling and processing, as laid down in the implementing regulation;
(l) a distillery establishment producing alcohol, in which alcohol treatment may be carried out at the same time,
1. an industrial distillery producing alcohol, refined or anhydrous (§ 11) from sugar or starch raw materials;
2. the agricultural distillery producing fermented fermented alcohol (§ 11) mainly from starchy raw materials;
3. fruit distillates producing fruit and other spirits (§ 11) from fruit and other raw materials,
4. the yeast distillery (§ 11) from waste resulting from the manufacture of yeast;
5. sulphite distillery producing sulphite alcohol (§ 11) from raw materials derived from cellulose,
6. chemical distillery producing synthetic alcohol (§ 11) by hydration of ethylene,
7. distilling fruit distillates for growers;
(m) by a special distillery, an establishment carrying out only the treatment of alcohol, where denatured in that special distillery means a separate room or object separated from the premises in which the alcohol is undenatured;
(n) the production of fruit distillates for growers by cultivation;
(o) grower, a natural person who, on his own land or on land which is entitled to use it for other legal reasons, has grown fruit or natural person who has received fruit in the form of natural services, such land being situated in the Czech Republic,
(p) drinking alcohol, spirits and other alcoholic beverages of food products under specific legislation. (1a)
(2) Distillers or special distilleries are the establishments referred to in paragraph 1 (l) and (m) even if they have not started or have temporarily or permanently ceased production.
(3) Distillers and special distilleries are not establishments processing alcohol previously produced or prepared into other products.
Conditions for the production and treatment of alcohol
(1) The alcohol may only be produced and modified in a distillery or a special distillery approved by an administrative authority in accordance with paragraph 2, only by a legal or natural person who, not including cultivation, has been granted a state authorisation under a specific legislation (hereinafter referred to as "concession").
(2) An opinion on the application for a concession is delivered under a special legislature2)
(a) the manager of the excise duty on alcohol, if the alcohol obtained in the manner referred to in Article 2 (1) (a) (1) and its adaptation, or
(b) Ministry of Industry and Trade, if the alcohol obtained by the methods referred to in § 2 (1) (a) (2) and (3) and its adaptation.
(3) A natural or legal person shall, in addition to the requirements laid down in specific legislation2a, communicate the address of the location of the distillery or special distillery and accompany:
(a) a description and drawing of the arrangements for the production facilities of the distillery or special distillery;
(b) technical (project) documentation of the production facilities of the distillery or special distillery; and
(c) proof of a property, use or other similar right to the establishment and production facility of that distillery or special distillery.
(4) The administrator of the excise duty on alcohol or the Ministry of Industry and Trade shall issue a favourable opinion on the application for a concession and approve the distillery or special distillery if the conditions set out in paragraph 3 are met and the organisation of the distillery or special distillery production facilities complies with the conditions set out in § 5.
(5) In the opinion on the application for a concession, the competent authority shall indicate the address of the approved distillery or special distillery and indicate the scope of the authorised activities, in particular the types of alcohol which may be produced or whether the treatment of the alcohol involves processing or denaturing, or both technical procedures at the same time.
(6) If the requirements referred to in paragraph 3 are not fulfilled or if the production facility does not meet the conditions set out in Section 5, the competent authority shall issue a negative opinion on the licence application.
(7) The authorisation of that additional distillery or special distillery by the authorities referred to in paragraph 2 and its mention in the decision granting the concession shall be subject to the condition of the operation of the licensed trade in another distillery or special distillery for which an opinion has been given in connection with the application for a concession. The approval shall be treated mutatis mutandis in accordance with paragraphs 3 and 4.
(8) The Trade Licensing Office responsible under special legislation (2c) shall impose conditions for the operation of the trade, 2d) in which it shall in particular restrict the operation of the business to an approved distillery or special distillery and define the scope of the activities referred to in paragraphs 5 and 7.
Conditions for the production of drinking alcohol, spirit drinks and other alcoholic beverages
(1) Consumption alcohol, spirit drinks and other alcoholic beverages may only be produced in an establishment approved by the administrative authority referred to in paragraph 2, by a natural or legal person who has been granted a state authorisation under a specific legislation (hereinafter referred to as "concession").
(2) The administrator of the excise duty on alcohol shall issue an opinion on the application for a concession in accordance with the special legislature.2)
(3) The natural or legal person shall communicate the address of the establishment to the application for a concession, in addition to the particulars laid down in the specific legislature2a) and accompany:
(a) a description and drawing up of the establishment's production facilities intended for the production of drinking alcohol, spirits and other alcoholic beverages;
(b) the technical (project) documentation of the establishment's production facility intended for the production of drinking alcohol, spirits and other alcoholic beverages; and
(c) proof of a property, use or other similar right to the establishment and production facility of that establishment intended for the manufacture of drinking alcohol, spirit drinks and other alcoholic beverages.
(4) The administrator of the excise duty on alcohol shall issue a favourable opinion on the application for a concession and approve an establishment for the production of drinking alcohol, spirit drinks and other alcoholic beverages, provided that the conditions laid down in paragraph 3 are met.
(5) In the opinion on the licence application, the competent authority shall indicate the address of the establishment which has been approved for the production of drinking alcohol, spirit drinks and other alcoholic beverages and the scope of the authorised activities.
(6) Where the requirements referred to in paragraph 3 are not met, the competent authority shall issue a negative opinion on the licence application.
(7) The conditions for the operation of the licensed trade in another establishment intended for the production of drinking alcohol, spirit drinks and alcoholic beverages other than those for which an opinion has been given in connection with a licence application shall be the approval of that other establishment by the authority referred to in paragraph 2 and its indication in the decision granting the concession. The approval shall be treated mutatis mutandis in accordance with paragraph 3.
(8) The Trade Licensing Office competent under special legislation (2c) shall impose conditions for the operation of the trade, 2d) in which it shall in particular restrict the operation of the business to an approved establishment pursuant to paragraphs 3 and 5.
Cultivation burning
(1) The production of alcohol in the distilleries can only be authorised by the Ministry of Agriculture. The operation of the distilling plant shall be authorised by the Ministry of Agriculture, upon written request, accompanied by a description and drawing up of the production plant of the distilling plant, supported by technical documentation and proof of ownership, use or other similar right to the production plant of the distilling plant.
(2) The Ministry of Agriculture, in the authorisation referred to in paragraph 1, lays down the conditions for the operation of cultivation.
(3) The Ministry of Agriculture may revoke or amend an authorisation issued pursuant to paragraph 1 if the conditions under which it was issued change, or if the conditions referred to in paragraph 2 are infringed.
(4) The raw materials permitted for cultivation are fruit and juices and waste from processing it, whether fresh or fermented, provided that they do not contain foreign sugar or other ferable ingredients.
(5) Plant brandy produces fruit distillate exclusively for growers and from raw materials supplied by growers, and the growers' raw materials may only be mixed together on the basis of the written consent of the growers referred to in paragraph 8 (e).
(6) The breeder is entitled to have a maximum of 30 litres of ethanol taxed at the rate of excise duty on alcohol contained in fruit distillates from cultivation in quantities up to 30 litres of ethanol for one grower for one production period, as laid down in the Excise Tax Act, 3) even if the persons who form the household together with the breeder have participated in the production of fruit. Cooperative households for the purpose of cultivation are a community of natural persons who live together permanently and jointly pay the cost of their needs. The production period shall be from 1 July of the current year to 30 June of the year immediately thereafter.
(7) Where cultivation is produced in excess of 30 litres of ethanol per producer in a single production period, the producer shall be obliged to withdraw that quantity of ethanol within 3 months of the date of manufacture.
(8) The breeder is obliged to comply with the conditions laid down in paragraph 4 and Article 2 (1) (o) and to submit a written declaration to the legal or natural person carrying out the distilling plant, stating:
(a) the name and surname of the grower, the address of the permanent residence and the birth number of the grower; If not allocated, his date of birth,
(b) confirmation of the conditions laid down in Article 2 (1) (o), the property of the land being evidenced by an indication of the cadastral territory and the municipality. The use of land for other reasons shall be demonstrated by a specification of the legal relationship. The production of fruit in kind is documented by the employer's confirmation, 4a)
(c) confirmation of the conditions laid down in paragraph 4;
(d) the quantity of distillate produced in the measuring units, the address and the designation of the distillate produced by the distillate, if the producer has had the distillate produced in other distillates during the same production period; in the case of a consignment of raw material for processing into other distilleries, the declaration shall also indicate the quantity of raw material transmitted, the address and the designation of the distilling plant which it has transmitted,
(e) a declaration of consent (disagreement) with the mixing of the raw material with the raw materials of other growers;
(f) a statement that, in the case of the production referred to in paragraph 7, the grower shall also take the quantity of ethanol above 30 litres and pay an amount of excise duty calculated in accordance with the Excise Taxation Act (3) for that quantity at the time of removal from the producer's distillery.
(9) The fruit distillate produced by the cultivation distillate must not be the subject of sale or storage in the space where spirit drinks are sold for direct personal consumption or for other direct personal use by a natural person.
(10) The legal or natural person carrying out the cultivation brandy shall keep a record of any case of cultivation burning which shall include:
(a) the name and surname, permanent residence and birth number of the grower;
(b) the producer's written declaration referred to in paragraph 8;
(c) the quantity and type of raw material taken over;
(d) the quantity of distillate issued in measuring units;
(e) the date of manufacture of the distillate; in the case of the production of distillate from raw materials mixed with several growers, the date of production of distillate shall be the date on which the production of distillate from raw materials of all growers whose raw materials have been blended with each other ends.
(11) The records referred to in paragraph 10 shall be kept by the legal or natural person carrying out the cultivation brandy for a period of 10 years from the end of the calendar year in which the production of distillate was carried out by the cultivation distillate.
Arrangements of production and alcohol treatment facilities
(1) Legal or natural persons producing or adjusting alcohol may only use production facilities or alcohol treatment facilities which ensure a reliable detection of the quantity of alcohol produced or modified.
(2) The production facilities of the distillery shall be so arranged that the alcohol vapours and alcohol liquids cannot be diverted to any other than the radiator and to the control alcohol measuring device (hereinafter referred to as the "measuring instrument ') and shall be designed to place the end.
(3) The production facilities of fruit distilleries and distilleries must be so arranged that distillation is directly linked to the rectification and a rectified product is registered.
(4) During the production of alcohol, the production facilities of distilleries must not be used for other purposes.
(5) The production facilities of the special refinery distilleries and the production facilities of the distilleries carrying out separate refining and of the distilleries carrying out separate drainage of alcohol must be so arranged that the distilleries and liquids cannot be diverted from the refining or drainage plants other than to the radiator and further to the meter and must be adapted to the location of the closure. The production establishment for the treatment of alcohol shall be so arranged that only the treatment of alcohol already produced and measured may be carried out on that establishment.
(6) The production facilities of the special distilleries carrying out the denaturing of alcohol shall be equipped with a mixing plant and arranged in such a way that undenatured alcohol intended for denaturing is stored in containers secured by the accounts of the liqueur.
(7) Production facilities and alcohol treatment facilities in distilleries or special distilleries carrying out continuous denaturing shall be provided by the excise duty administrator to such an extent that the correct conduct of continuous denaturing can be reliably ensured.
Provision of production facilities and degradation of lees, lees and certain waste products
(1) Production facilities must be secured by official seals so that all quantities of alcohol produced are measured. The method and technical conditions of securing the production equipment shall be laid down in the implementing regulation.
(2) In fruit distilleries, agricultural distilleries and distilleries, the entire production facilities and meters of the liqueur shall be provided by official closures. In other distilleries, only the connecting line from the radiator to meters, gauges and lumen water collection facilities is provided by the administrator of the excise duty on alcohol by official closures.
(3) In the case of self-refining in distilleries and special distilleries, the administrator shall provide excise duty on alcohol with official closures of the connecting line from the radiator to the meters and meters.
(4) The legal or natural persons producing alcohol are required to submit a description and a duplicate drawing of the production facility to the liqueur before the production begins. The administrator of the excise duty on alcohol shall indicate in the drawing of the place secured by the seals and return one copy to the manufacturer.
(5) It shall be prohibited to damage or remove placed conclusions and interfere with the arrangement of the production facility. If the administrator of the excise duty on alcohol makes a change in the location of the conclusion, he shall indicate it as specified in paragraph 4.
(6) The oil and wax resulting from the production of alcohol in fruit distilleries must be discarded by the producer in the presence of the official person by the alcohol excise duty administrator and in the manner provided for in the implementing regulation.
(7) Lutre waters must be discarded by the manufacturer in the manner prescribed by the implementing Regulation.
Liquid measurement
(1) Legal and natural persons producing and adjusting alcohol are obliged to:
(a) to measure all produced and separately refined alcohol with type-approved and validated measuring instruments, (6) which lay down the implementing legislation and in the manner laid down by the implementing legislation;
(b) in the event of failure of the measuring instrument, take the produced alcohol into the verified 6) tanks secured by the excise duty administrator of the alcohol and measure in a manner specified by the implementing regulation;
(c) determine the temperature of the alcohol flowing through the measuring instrument as specified in the implementing regulation;
(d) when measuring alcohol, comply with conditions that allow the measuring instrument to function correctly and to detect reliable quantities of alcohol produced; the detailed conditions for the location, securing and use of the measuring instrument and the procedure for making repairs and routine modifications to the measuring instrument shall be laid down in the implementing regulation.
(2) The administrator of the excise duty on alcohol shall carry out the inspection of the measuring instrument in the manner laid down in the implementing regulation and shall identify and calculate the quantity of alcohol produced within the time limits and in the manner laid down in the implementing regulation.
(3) The operator of the excise duty on alcohol shall carry out a measuring instrument weighting test in order to verify the correct functioning of the measuring instrument by comparing the quantity of alcohol calculated according to the volume determined by that measuring instrument with the quantity of alcohol calculated according to the determined weight. The method of carrying out the weighting test and the deadlines for its implementation shall be laid down in the implementing legislation. If a tolerance greater than that laid down in the implementing legislation is found in the weighting test, the administrator of the alcohol excise duty shall remove the measuring instrument until its new valid verification under the Metrologii6 Act.
(4) The weighting test should not be carried out in the production distilleries.
Liquor refining
(1) The self-rectification of raw fruit distillate and re-rectification of fruit or other distillate may be carried out only on the basis of the authorisation of the holder of excise duty on alcohol, which shall at the same time determine in the authorisation the method of securing the production facility and the method of determining the quantity of the distillate so refined.
(2) The liqueur rectification referred to in paragraph 1 shall be permitted by the administrator of the excise duty on alcohol when the rectification production facility is equipped with a device to control the raw material used for rectification and a device to make it impossible to fill the apparatus with a match (yeast).
(3) Liquidity recovery may only be carried out on the basis of the authorisation of the producer of the excise duty on alcohol, which will at the same time determine the conditions for that type of reclamation and the method for determining the quantity of alcohol reclaimed.
Liquor Denaturation
(1) The alcohol, with the exception of alcohol intended for vinegar mills, must be denatured in a distillery or a special distillery. The authorised official person of the alcohol excise duty administrator shall always be present for denaturing; where the denaturing agent is added continuously, it shall verify the correct conduct of continuous denaturing in the manner and within the deadlines laid down in the implementing legislation.
(2) The alcohol intended for the vinegar mills must be denatured at the acetate plant in the presence of the official person of the alcohol administrator. The administrator of the excise duty on alcohol shall determine the conditions for such denaturing.
(3) A record of the denaturing carried out shall be made by the distillery or special distillery operator containing the following:
(a) the type, quantity and tightness of the alcohol used for denaturing and, if continuous denaturing, the type, quantity and tightness of the alcohol when entering the mixing establishment;
(b) the type and quantity of denaturant;
(c) the condition of the seals on the closures of the containers in which the alcohol is transported and, if continuous denaturing, the condition of the seals on the seals of the mixing plant,
(d) the type and quantity of alcohol on exit from the mixing plant intended for continuous denaturing;
(e) the state of the gauges.
The denaturing record shall be endorsed by the administrator of the excise duty on alcohol.
(4) Where denaturing is carried out in accordance with paragraph 2, the record referred to in paragraph 3 shall be made by the acetate operator and certified by the excise duty administrator of the alcohol.
(5) Any quantity of alcohol intended and used for denaturing and denaturant intended and used for denaturing must be reliably measured by one of the methods for measuring alcohol and denaturants laid down by the implementing legislation.
Denaturants
(1) The types of denaturants, their minimum quantities and the purpose of using denatured alcohol shall be laid down in an implementing regulation. The customs office in Pilsen may, in agreement with the Ministry of Health, authorise, in justified cases where the objective of tax administration or other public interest is not jeopardised, the use of a denaturant or a minimum quantity of denaturant other than that provided for in the implementing regulation or the use of a specified denaturant or other minimum quantity of denaturant for another purpose. In the case of the denaturing of alcohol used in the manufacture of products not intended for human consumption, the type of denaturants and their minimum quantities shall also be those of denaturants and their minimum quantities laid down for that purpose by the legislation of the State in which they were manufactured, provided that they are manufactured.
(a) within the territory of another Member State of the European Union; or
(b) outside the territory of a Member State of the European Union and they are cosmetic products under Regulation (EC) No 1818 of the European Parliament and of the Council, in consumer packages of not more than 1 litre.
(2) Denaturing agent for specially denatured alcohol may be supplied to the distillery operator by the purchaser; in this case, the purchaser is obliged to submit to the distillery operator a sample of the denaturant and a certificate of its type and concentration issued under a special law. 7)
Lime types
(1) Only the following basic types of alcohol may be put into circulation:
(a) synthetic
1. refined,
2. anhydrous,
3. Technical,
(b) sulphite,
(c) fermented
1. crude,
2. refined,
3. anhydrous,
4. fruit and other spirits,
(d) otherwise denatured:
1. synthetic refined,
2. synthetic technical,
3. fermented,
(e) generally denatured:
1. synthetic,
2. fermented,
(f) infestations and infestations;
(g) the bulkhead.
(2) A more detailed breakdown of the basic species referred to in paragraph 1 and their qualitative characteristics shall be laid down in the implementing act.
Placing of alcohol into circulation
(1) The alcohol referred to in § 11 (1) (a), (b), (c), (d) (1) and (3) and (f) and products containing alcohol, exempt under a special law, (8) may be imported, purchased, withdrawn by the user9) on the basis of a work contract only on the basis of admission and use of alcohol exempt under the Excise Tax Act. This authorisation may not be transferred to another person.
(2) The authorisation referred to in paragraph 1 for specially denatured alcohol which is denatured by medical petrol and is intended for health service providers which are clearly needed for the provision of health services shall be required only in the cases provided for in the implementing regulation.
(3) Legal or natural persons putting alcohol into free circulation or receiving alcohol referred to in Article 11 (1) (a), (b), (c), (d) (1) and (3) and (f), where exempted under a special law, (12) are required to determine the quantity of alcohol, to register the alcohol put into free circulation and to issue the certificate of delivery and acceptance in a manner and under conditions laid down in the implementing legislation.
Restrictions on the production, treatment, use and putting into circulation of alcohol
(1) The manufacture, treatment and use of alcohol is prohibited.
(a) mix each other with fermented alcohol, sulphite alcohol and synthetic alcohol;
(b) use synthetic alcohol, sulphite alcohol, fermented crude alcohol, fermented refined technical alcohol, anhydrous alcohol for the manufacture of spirit drinks or foodstuffs and preparations containing alcohol and putting into circulation products containing those types of alcohol;
(c) use denatured alcohol for purposes other than those provided for in the implementing Regulation;
(d) exclude denaturants from denatured alcohol and alter the characteristics of denatured alcohol;
(e) use for the production of alcohol of generally denatured alcohol a quaint refined fine, alcohol a quart refined a great fine and alcohol a quart refined a great neutral or alcohol synthetic distillate refined.
(2) The placing into circulation of alcohol shall be prohibited.
(a) marked by a deceptive or causing a likelihood of confusion, 13)
(b) defective,
(c) of unknown origin,
(d) produced in contravention of Articles 3 (1), 3a (1) or 4 (1).
(3) For the manufacture of a mixture with mineral oil intended for engine propulsion or heat production, the alcohol must be used, with fermentation anhydrous specially denatured for that purpose or with fermentation anhydrous generally denatured and must be made from biodegradable parts of products resulting from the operation of agriculture or from the operation of the processing industry downstream of agriculture.
(4) The production of prolonged distillates and the production of alcohol macarates, digerates, percolates and punishments on the distillation plant can only be carried out on the basis of the authorisation of the holder of the excise duty on alcohol, which will at the same time determine the method of securing the distillation plant and, where appropriate, the method of determining the quantity of alcohol in those products.
Storage of alcohol
The alcohol may only be stored in calibrated (6) containers equipped with a device that allows reliable detection of the quantity of alcohol stored.
Collection of stocks and records of alcohol
(1) The administrator of the excise duty on alcohol shall determine the stocks of alcohol, including the quantities of alcohol contained in the stocks of raw materials, semi-finished products and finished products, as laid down in the implementing regulation, for legal or natural persons who:
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Regulation Information
| Citation | Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and the Czech National Council Act No. 587 / 1992 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.04.1997 |
|---|---|
| Effective from | 01.07.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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