Act No. 693 / 2004 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended
Valid
Effective from 01.01.2005
693
THE LAW
of 9 December 2004
amending Act No 353 / 2003 Coll., on excise duties, as amended
Parliament has decided on this law of the Czech Republic:
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. and Act No. 558 / 2004 Coll., is amended as follows:
1. The first sentence of Paragraph 57 (6), including footnotes (41), (42) and (43), states: "The right to refund is evidenced by evidence of the sale of the products referred to in § 45 (1) (b) and (c), by evidence of the actual consumption of those products, by evidence of registration in the register of the agricultural operator, 41) or by an extract from the commercial register, and by evidence of the registration of the use of agricultural land according to the user's relations, 42) if it goes for agricultural land, and proof of the exposition of forest land from the register, 43) if it goes on forest land on which the taxpayer operates on the basis of ownership, written lease or other legal grounds.
41) § 2f of Act No. 252 / 1997 Coll., on Agriculture, as amended by Act No. 85 / 2004 Coll. Article II, point 1 of Act No. 85 / 2004 Coll., amending Act No. 252 / 1997 Coll., on Agriculture, as amended, and some other laws.
42) Sections 3a to 3i of Act No. 252 / 1997 Coll., as amended by Act No. 128 / 2003 Coll.
43) Act No. 344 / 1992 Coll., on the cadastral property of the Czech Republic (cadastral law), as amended. '
2. in Paragraph 57 (7) (a), the reference to footnote 43 shall be replaced by a reference to footnote 41;
3. in Article 57 (7) (b):
"(b) to change the management of the total area of land blocks or forest land,"
4. In Paragraph 92 (1), "500 litres' is replaced by" 1000 litres';
5. In Paragraph 97 (3), "500 litres' is replaced by" 1000 litres';
Transitional provisions
1. The claims for reimbursement of excise duty on mineral oils to persons using those oils for primary agricultural production, forest nurseries and forest renewal and rearing, arising during the period until the date of application of this Act, shall be assessed in accordance with existing legislation.
2. Silent wines pursuant to Paragraph 93 (3) produced before the application of this Act and taxed under the existing legislation may be admitted to the tax warehouse at the time of its establishment as if they had not yet been taxed under the existing legislation.
Efficacy
This Law shall take effect on 1 January 2005.
Zaoralek v. r.
Klaus v. r.
Gross v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 693 / 2004 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2004 |
|---|---|
| Effective from | 01.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0