Act No. 676 / 2004 Coll.
Act on compulsory labelling of alcohol and amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Effective from 01.07.2005
676
THE LAW
of 9 December 2004
on compulsory marking of alcohol and amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
In Section 24 of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 85 / 1994 Coll., Act No. 260 / 1997 Coll., Act No. 168 / 1998 Coll., Act No. 138 / 1995 Coll., Act No. 248 / 1995 Coll., Act No. 340 / 2000 Coll., Act No. 27 / 2000 Coll., Act No. 72 / 2000 Coll., Act No. 100 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 241 / 2000 Coll., Act No. 27 / 2000 Coll.
"Zt) the entry price of the alcohol labelling device under the special legislation, 106) unless the manufacturer or importer decides to write off the alcohol labelling device under § 26 to 33.
106) Act No. 676 / 2004 Coll., on compulsory marking of alcohol and amending Act No. 586 / 1992 Coll., on income taxes, as amended. '
EFFECTIVE
This Law shall enter into force on 1 July 2005, with the exception of Article 34, which shall take effect on the day of its publication.
Zaoralek v. r.
Klaus v. r.
Gross v. r.
1) Paragraph 2 (1) (a) of Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Commercial Business (Trade Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Law on Liquidity).
2) Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 3528 / 89, Regulation No 3845 / 89, Regulation No 2913 / 92, Regulation No 1969 / 93, Regulation No 254 / 2000, Regulation No 1228 / 2000, Regulation No 1264 / 2000, Regulation No 2388 / 2000, Regulation No 2559 / 2000, Regulation No 1229 / 2001, Regulation No 1230 / 2001, Regulation 1776 / 2001, Regulation 1777 / 2001, Regulation 1783 / 2001 and Regulation No 2031 / 2001.
2a) § 3 (g) of Act No 353 / 2003 Coll., on excise duties, as amended.
2b) § 3 (d) of Act No 353 / 2003 Coll., as amended.
(3) Articles 166 to 182 of Council Regulation (EEC) No 2913 / 92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation No 82 / 97, Regulation No 955 / 99 and Regulation No 2700 / 2000.
4) Act No. 353 / 2003 Coll., on Consumer Taxes, as amended.
5) Trade law, as amended.
6) § 3 (f) of Act No 353 / 2003 Coll., as amended.
7) Articles 59 (2) and 82 of Council Regulation (EEC) No 2913 / 92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation No 82 / 97, Regulation No 955 / 99 and Regulation No 2700 / 2000.
8) § 3 (h) of Act No 353 / 2003 Coll., as amended.
9) Commission Regulation (EEC) No 2454 / 93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913 / 92 establishing the Community Customs Code.
10) § 3 (e) of Act No 353 / 2003 Coll., as amended.
11) Act No. 61 / 1997 Coll., as amended.
12) Act No. 326 / 1999 Coll., on the residence of foreigners in the Czech Republic and amending certain laws, as amended.
13) Act No. 269 / 1994 Coll., on the Register of Penalties, as amended.
14) Sections 57 and 58 of the Trade Code.
15) Act No. 552 / 1991 Coll., on State Control, as amended.
16) Article 16 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
17) Act No. 219 / 2000 Coll., on the assets of the Czech Republic and its presentation in legal relations, as amended.
18) Paragraph 2 (2) of the Commercial Code.
20) Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulations), as amended.
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Regulation Information
| Citation | Act No. 676 / 2004 Coll., on compulsory alcohol labelling and amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2004 |
|---|---|
| Effective from | 01.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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