Act No. 75 / 2006 Coll.
Act amending Act No. 61 / 1997 Coll., on Lime and on Amendment and Addition to Act No. 455 / 1991 Coll., on Business Enterprise (Trade Act), as amended, and the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
Valid
Effective from 01.01.2007
75
THE LAW
of 3 February 2006
amending 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 Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Commercial Enterprise (Trade Code), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Act No. 129 / 1999 Coll., Act No. 22 / 2000 Coll., Act No. 354 / 2003 Coll. and Act No. 186 / 2004 Coll., is amended as follows:
1. In Article 9, the following paragraph 5 is added:
"(5) Quaternary alcohol, anhydrous, specially denatured so that it can be used exclusively for the manufacture of a mixture with mineral oil intended for engine propulsion or for the manufacture of tepla6a (hereinafter referred to as" bioethanol '), shall be denatured continuously on exit from the production facility and after passing through the measuring instrument.
6a) Annex No 2 to Decree No 141 / 1997 Coll., on technical requirements for the production, storage and processing of alcohol, as amended. '
2. In Article 10 (2), the words "or other minimum quantity of denaturant 'shall be inserted after the words" denaturant'.
3. in Paragraph 13 (1) (b):
"(b) use synthetic alcohol, sulphite alcohol, fermented crude alcohol, fermented refined technical alcohol, anhydrous alcohol and bioethanol for the manufacture of spirits or foodstuffs and preparations containing alcohol and putting into circulation products containing those types of alcohol,"
4. Paragraph 13 (3) reads:
"(3) Bioethanol must be produced from biodegradable parts of products resulting from the operation of agriculture or from the operation of the processing industry downstream of agriculture."
5. In Article 13, the following paragraph 5 is added:
"(5) Bioethanol may be used only for the production of a mixture with mineral oil intended for engine propulsion or heat production."
6.
Transfers
(1) A natural person commits an offence by:
(a) have more ethanol produced for itself than provided for in Paragraph 4 (6);
(b) non-storage of alcohol in calibrated tanks in accordance with Section 14;
(c) infringes the condition for the placing into circulation of alcohol under Article 12;
(d) use denatured alcohol for purposes other than those provided for in the implementing legislation;
(e) excludes denaturants from denatured alcohol and modifies its properties;
(f) put into circulation alcohol labelled with a misleading or causing risk of confusion;
(g) put into circulation alcohol of defective or alcohol of unknown origin;
(h) infringes the prohibition on the production, treatment, use and putting into circulation of alcohol in accordance with Article 13 (1) (a); or
(i) produce an elongation distillate, alcohol macerate, digerate, percolate or cod on a distillation plant without the authorisation of the Directorate-General for Customs pursuant to Paragraph 13 (4).
(2) A natural person, as a person importing, selling or transferring equipment intended for the manufacture or modification of alcohol, commits an offence by violating the notification requirement of Article 16 (2).
(3) A fine may be imposed for an offence
(a) up to 500 000 CZK if the offence referred to in paragraph 1 (a) and (b) or paragraph 2 is committed;
(b) up to CZK 1 000 000, if it is an offence referred to in paragraph 1 (i),
(c) up to 10 000 000 CZK if the offence referred to in paragraph 1 (d) and (e) is committed,
(d) up to 20 000 000 CZK if the offence referred to in paragraph 1 (h) is committed; or
(e) up to 10 times the rate of excise duty laid down for alcohol of special law-making) and corresponding to the quantity of alcohol contained in the product, if the offence referred to in paragraph 1 (c), (f) and (g) is committed. ";
7. The following Sections 17a and 17b are inserted after Article 17, including the headings and footnotes 14, 15 and 15a:
Administrative offences of legal and business natural persons
(1) A natural person, whether legal or legal, commits an administrative offence by:
(a) sell fruit distillate produced by cultivation;
(b) have more ethanol produced for it than provided for in Paragraph 4 (6);
(c) non-storage of alcohol in calibrated tanks pursuant to § 14;
(d) infringes the condition for putting alcohol into circulation in accordance with Article 12;
(e) use denatured alcohol for purposes other than those provided for in the implementing legislation;
(f) excludes denaturants from denatured alcohol and modifies its properties;
(g) put into circulation alcohol marked with a deceptive or causing risk of confusion;
(h) put into circulation alcohol of defective or alcohol of unknown origin; or
(i) infringes the prohibitions for the production, modification, use and putting into circulation of alcohol provided for in Article 13 (1) (a) or (b).
(2) A legal or business natural person, as a producer of brandy, commits an administrative offence by:
(a) does not keep a record of any case of cultivation as referred to in Article 4 (9);
(b) the production plant operates a production plant which does not correspond to the description and drawing of the production plant as it was accompanied by an application for authorisation for cultivation as referred to in Article 4 (1);
(c) in the manufacture of fruit distillate, combine the raw materials of growers without their written declaration of consent in accordance with Article 4 (7) (e); or
(d) use raw materials other than those provided for in Article 4 (4) to burn.
(3) A legal or business natural person, as a person producing or adjusting alcohol, commits an administrative offence by:
(a) infringes the obligation to measure alcohol pursuant to Article 7 (1) (a) or (b);
(b) infringes the obligation to measure alcohol pursuant to Article 7 (1) (c) or (d);
(c) infringes the notification obligation under Article 16 (1) (a) to (d);
(d) fail to comply with the condition for the production of alcohol pursuant to Article 5 or the prohibition on the production, treatment, use and putting into circulation of alcohol pursuant to Article 13 (4);
(e) infringes the obligation imposed in Paragraph 13 (5);
(f) infringes the condition for the denaturing of alcohol provided for in Article 9 (1) and (2);
(g) use a denaturing agent for denatured alcohol supplied by the purchaser without taking a sample of the denaturant from the buyer and a certificate of its type and concentration issued under the special legislature (7); or
(h) produce an elongation distillate, alcohol macerate, digerate, percolate or cod on a distillation plant without the authorisation of the Directorate-General for Customs pursuant to Paragraph 13 (4).
(4) A natural person who is a legal or legal person as referred to in Article 15 (1) shall commit an administrative offence by:
(a) it does not keep and does not close the register referred to in Article 15 (2) (a);
(b) does not keep or submit to the customs office the records referred to in Article 15 (2) (b); or
(c) does not identify the physical supply of alcohol at the date of closure of the register.
(5) A legal or operating natural person shall, as a person importing, selling or transferring equipment intended for the manufacture or treatment of alcohol, commit an administrative offence by violating the notification requirement of Article 16 (2).
(6) A legal or business natural person, as an operator of a distillery or a special distillery, commits an administrative offence by not making a record of the denaturing of alcohol pursuant to Article 9 (3) (a) to (c).
(7) A fine shall be imposed for the administrative offence:
(a) up to CZK 100,000 if it is an administrative offence as referred to in paragraph 1 (a), paragraph 2 (a) or paragraph 6;
(b) up to 500 000 CZK, if the administrative offence referred to in paragraph 1 (b) and (c), paragraph 2 (b), (c) and (d), paragraph 3 (b) and (c) or paragraphs 4 and 5,
(c) up to CZK 1 000 000, if it is an administrative offence under paragraph 3 (f) and (h),
(d) up to 10 000 000 CZK if the administrative offence referred to in paragraph 1 (e) and (f) or paragraph 3 (d), (e) and (g),
(e) up to 20 000 000 CZK if it is an administrative offence referred to in paragraph 1 (i) or paragraph 3 (a); or
(f) up to a rate of 10 times the rate of excise duty laid down for alcohol of special law-making) and corresponding to the quantity of alcohol contained in the product, if it is an administrative offence referred to in paragraph 1 (d), (g) and (h).
Common provisions on administrative offences
(1) The legal person shall not be liable for an administrative offence if he proves that he has made every effort to prevent an infringement.
(2) In determining the amount of the fine to a legal person, account shall be taken of the seriousness of the administrative offence, in particular the manner in which it was committed and the consequences thereof and the circumstances in which it was committed.
(3) The liability of a legal person for an administrative offence shall cease if the administrative authority has not brought proceedings against him within one year of his knowledge, but no later than three years from the date on which he was committed.
(4) Responsibility for the conduct of or direct to the business of a natural person (14) shall be subject to the provisions of the Liability and Punishment Act.
(5) The transfers referred to in Article 17 (1) (f) and (g) and administrative offences of legal persons referred to in Article 17a (1) (g) and (h) are discussed at first instance by the State Agricultural and Food Inspection ("Inspection") 15. Other offences and administrative offences of legal persons at first instance shall be dealt with by the customs office.
(6) The fine is collected by the authority which imposed it and enforced by the customs office in accordance with the Special Law 15a).
(7) The fines are the income of the state budget.
14) Paragraph 2 (2) of the Commercial Code.
15) Act No. 146 / 2002 Coll., on State Agricultural and Food Inspection, as amended.
15a) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
8. In Article 20 (2), the words "with the exception of the proceedings for the imposition of fines (Article 17), which are covered by the administrative order 16 'shall be added at the end of the sentence.
9. In Paragraph 21 (1), the dot is replaced by a comma at the end of the paragraph and the following point (f) is added:
"(f) methods for determining the quantity of bioethanol in units identical to those used in the production and distribution of 15b motor fuel.
15b) Decree No. 229 / 2004 Coll., laying down fuel requirements for the operation of vehicles on the road and the method of monitoring and monitoring their quality. '
Efficacy
This Act shall take effect on 1 January 2007.
Zaoralek v. r.
Klaus v. r.
Paroubek v. r.
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Regulation Information
| Citation | Act No. 75 / 2006 Coll., amending Act No. 61 / 1997 Coll., on Lime and on Amendment and Addition to Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended (Lime Act), as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.03.2006 |
|---|---|
| Effective from | 01.01.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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