Act No. 93 / 2022 Coll.
Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Law
Effective from 27.04.2022
93
THE LAW
of 7 April 2022
amending Act No 353 / 2003 Coll., on excise duties, as amended, and Act No 235 / 2004 Coll., on value added tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
Act No. 15 / 2011, Act No. 13 / 2004 Coll., Act No. 558 / 2004 Coll.
1. At the end of footnote 1, the sentence "Council Directive (EU) 2020 / 1151 of 29 July 2020 amending Directive 92 / 83 / EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages shall be added to the separate line. '
2. At the end of footnote 1, the sentence "Council Directive (EU) 2019 / 2235 of 16 December 2019 amending Directive 2006 / 112 / EC on the common system of value added tax and Directive 2008 / 118 / EC on the general arrangements for excise duties as regards defence efforts within the Union shall be added to the separate line. '.
3. in Article 3a (1) (a), "2002" is replaced by "2019."
4. in Paragraph 11 (1) (c), including footnote 17a, the following shall be added:
"(c) transported from the territory of another Member State to the tax territory of the Czech Republic for the armed forces of another Member State involved in defence efforts undertaken by the European Union in the framework of the common security and defence policy, for use by these armed forces or by civilian staff accompanying them or for the supply of their canteen; such products may be transported from another Member State only with the documents referred to in § 27 or 27c and with a certified excise exemption certificate pursuant to the Council Implementing Regulation amending the implementing measure for the Directive on the common system of value added tax 17a) (hereinafter referred to as the" Excise Exemption Certificate '), certified by the Ministry of Defence,
17a) Council Implementing Regulation (EU) No 282 / 2011 of 15 March 2011 laying down measures for the implementation of Directive 2006 / 112 / EC on the common system of value added tax, as amended. ';
5. In Article 11 (1) (d), the words "certified" and the words "drawn up in accordance with the model and in the manner set out in the relevant European Union Regulation, 17a) 'are replaced by the words" certified by the Ministry of Defence';
6. in Article 11 (1) (e), the words "certified" and the words "drawn up in accordance with the model and manner laid down in the relevant European Union Regulation, 17a" shall be inserted after the words "certified by the Office for the City of Prague,"
7. Paragraph 15a (1) reads as follows:
"(1) The right to refund shall be established to the armed forces of the State (24a) which purchase the selected products taxed for use by these armed forces or by civil servants accompanying them or to supply their canteens as regards the armed forces:
(a) another Member State participating in the defence efforts undertaken by the European Union in the framework of the common security and defence policy; or
(b) a State which is a member of the North Atlantic Treaty Organisation or a State participating in the Partnership for Peace; this claim shall not be incurred by the armed forces of the Czech Republic. ';
8. In Article 15a (4), the text "(c) 'is inserted after the text" (a)'.
9. in Article 25 (1) (a) (3), the text "(c)" shall be inserted after the text "(b)."
10. in Paragraph 25 (5), "the tax referred to in the Commission Regulation on a certificate of exemption from excise duty 17a" is replaced by "excise duties."
11. In Paragraph 26, the following sentence is added at the end of paragraph 6: "Where the reduced rate of tax is to be applied to the products transported in another Member State, the draft electronic movement document shall be annexed to the certificate for the purposes of applying the reduced rate of tax in another Member State issued by the manufacturers of those products. Where the manufacturer of such selected products is not issued such a certificate at the time of submission of the draft electronic movement document, that certificate shall be attached to the draft electronic movement document before the start of transport. ';
12. In the first sentence of Article 27 (7), the words "(c) or 'shall be inserted after the words" point'.
13. In Article 27a, the following sentence is added at the end of paragraph 1: "Where a reduced rate of tax is to be applied to the goods transported, the annex to the notice of acceptance of the products selected under the suspension exemption scheme of a certificate under the legislation of the Member State of dispatch issued by the manufacturer of the selected products by the competent authority of that Member State is a similar certificate pursuant to § 132 (1) or a certificate issued by that producer pursuant to the Commission Regulation governing the requirements relating to the issue of an administrative document for the transport of goods in the case of its own certification. Where the beneficiary has not received such a certificate before the date of submission of the notification of acceptance of the selected products under the conditional exemption scheme, that certificate shall be annexed to the notification of acceptance of the selected products no later than the 25th day of the calendar month following the calendar month in which the transport ended. ';
14. in Article 27a (2), first sentence, the words "(c) or" shall be deleted after the words "11 (1) (b)," and the last sentence shall be deleted;
15. in Article 27a (3), the last sentence shall be deleted;
16. in Article 27f (1), the words "or 2" shall be deleted;
17. in Paragraph 28 (1), the words "(c)" shall be inserted after the words "(b)."
18. Paragraph 67 (3), including footnote 69, reads as follows:
"(3) The alcohol is also considered undenatured if:
(a) contains a denaturing agent other than a denaturing agent for specific denaturing, by which the alcohol should be denatured separately under the law governing the alcohol, a quantity of denaturing agent less than that provided for in the law governing the alcohol, or a specially denatured alcohol is used for a purpose other than that laid down in the law governing the alcohol;
(b) contains a denaturing agent other than a denaturing agent for general denaturing, by which the alcohol should be denatured under the Commission Regulation on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (69), or a quantity of denaturant less than that provided for in this Regulation;
(c) there has been a tax abuse of a product containing alcohol specially denatured, which is denatured in accordance with the legislation of another Member State; or
(d) there has been a tax abuse of alcohol generally denatured, which is denatured in accordance with the Commission Regulation on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (69).
69) Commission Regulation (EC) No 3199 / 93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty, as amended. '
19. In Paragraph 67, the following paragraph 4 is inserted after paragraph 3:
"(4) In the case of paragraph 3 (c) or (d), the Ministry of Finance shall decide, after a statement by the Ministry of Agriculture, that the alcohol is not exempt, and shall proceed in accordance with the Council Directive on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages 47a). The Commission decision under the Council Directive on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages 47a), according to which the Ministry of Finance should not have decided that alcohol was not exempt, shall apply from the date of its validity. '
Paragraph 4 shall become paragraph 5.
20. In Article 71 (1), the words "under the drug law or the regulation of the European Parliament and of the Council governing veterinary medicinal products70) 'shall be added at the end of the text in point (d).
Footnote No 70 reads as follows:
"(70) Regulation (EU) 2019 / 6 of the European Parliament and of the Council of 11 December 2018 on veterinary medicinal products and repealing Directive 2001 / 82 / EC, as amended. ';
21. The following Section 71a is inserted after Section 71, which includes the title:
Transport of denatured alcohol between Member States
(1) Generally denatured alcohol may only be transported in free tax circulation between Member States for business purposes with a simplified accompanying document.
(2) The provisions governing the transport of selected products under the conditional exemption scheme between Member States shall apply to the transport of specially denatured alcohol between Member States. '
22. In Paragraph 81, the sentence "For the purposes of the method of determining the extract of the original youth, the ingredients of beer added after fermentation are not taken into account. 'is added at the end of paragraph 3.
24. In Paragraph 82 (3), the words "this Act 'are replaced by the words" beer taxes'.
25. In Paragraph 85, the following paragraph 5 is added:
"(5) The reduced rate of beer tax for small independent breweries shall also apply to beer which is transported from another Member State to the tax territory of the Czech Republic if it is produced by a person who has been certified by the competent authority of another Member State under the legislation of that other Member State in accordance with § 132 (1) or who has issued a certificate under the Commission Regulation governing the requirements relating to the issue of an administrative document for the carriage of goods in the case of his own certification; that certificate is annexed to the tax return where a reduced rate of beer tax is applied to beer. ';
26. in Article 93 (1), the words "and fermented beverages (hereinafter" wines ")" shall be deleted;
27. in Article 93 (2) (a) and (b), "2204 21 10" is replaced by "2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09."
28. in Article 93 (2) (a), the word "alcohol" shall be replaced by "alcohol under the regulation of the European Parliament and of the Council governing the common organisation of the markets in agricultural products60) (hereinafter referred to as" actual alcoholic strength ")."
Footnote 60 reads as follows:
"(60) Regulation (EU) No 1308 / 2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922 / 72, (EEC) No 234 / 79, (EC) No 1037 / 2001 and (EC) No 1234 / 2007, as amended."
29. In Paragraph 93, the following paragraph 4 is inserted after paragraph 3:
"(4) Wine for the purposes of this Act, except for Part Four, shall also mean fermented beverage. '
Paragraph 4 shall become paragraph 5.
30. In Article 93 (5), the words "except for Part Four 'shall be inserted after the words" the law'.
31. in Paragraph 96, "4" is replaced by "5."
32. Part Four, including the title, reads:
CERTIFICATE FOR THE PURPOSES OF APPLICATION OF THE REDUCED TAX IN ANOTHER MEMBER STATE
Issue of certificates for the purpose of applying a reduced tax rate in another Member State
(1) The tax administrator, at the request of a person producing alcohol, beer, wine, other fermented beverages or intermediate products in the tax territory of the Czech Republic (hereinafter referred to as the "producer of the type of products selected"), shall issue a certificate confirming the production of the type of products selected by that person for the purposes of applying a reduced rate in another Member State for the purposes of fulfilling the conditions of independence.
(2) The application referred to in paragraph 1 shall be submitted separately for each type of product selected.
(3) The certificate referred to in paragraph 1 shall be issued for a calendar year.
(4) The model certificate referred to in paragraph 1 shall be established by the Commission Regulation adjusting the form for the certificate of the small independent manufacturer.
(5) The tax administrator shall reject the application referred to in paragraph 1 if:
(a) manufacturer of the type of product selected
1. does not fulfil the conditions of independence; or
2. produces the type of selected products in the licence; or
(b) the production of a given type of selected product for which the manufacturer of that type of selected product applies for certification shall exceed, in the case of:
1. alcohol 10 hl ethanol,
2. beer 200,000 hl,
3. wines 1000 hl,
4. other fermented beverages 15 000 hl,
5. intermediate products 250 hl.
(6) The tax administrator shall decide on the application referred to in paragraph 1 no later than 30 days after the date of submission of the application; However, the period shall start not earlier than 1 January of the calendar year for which the certificate is issued. In particularly complex cases, this period may be extended by the closest senior tax administrator. The tax administrator shall inform the applicant accordingly of this extension of the deadline.
Conditions of independence for issuing certificates for the purpose of applying a reduced rate of tax in another Member State
(1) The manufacturer of the type of products selected complies with the conditions of independence where:
(a) is not legally or economically dependent on another manufacturer of the type of product selected; and
(b) the tax warehouse operated by it for the production of a given type of selected product is not technically or otherwise linked to the premises of another type of selected product; This does not apply to alcohol producers.
(2) A manufacturer of a given type of selected product shall be legally or economically dependent on another manufacturer of that type of selected product, provided that:
(a) owns more than 50% of the net asset or has more than 50% of the voting rights of another manufacturer of the type of product selected;
(b) the tax warehouse operated by it for the production of the type of selected products is missing from any main production plant; or
(c) any agreement has been concluded from which the direct or indirect economic or legal dependence of that producer on another manufacturer of the type of product selected can be derived (58).
(3) If more than one production independent but mutually legally or economically dependent producer of the type of product selected jointly fulfils the production condition of the type of product selected in accordance with § 132 (5) (b), for the purposes of issuing the certificate referred to in § 132 (1), it is to be considered for each such producer, except for a producer of alcohol as a producer fulfilling the conditions of independence. For the purpose of determining the production of such a producer, the aggregate production of a given type of selected product shall be considered to be the production of all such producers.
(4) Where the type of selected products does not need to be produced in a tax warehouse, paragraphs 1 to 3 shall apply mutatis mutandis for the assessment of independence for the purpose of applying a reduced rate of tax on selected products in another Member State.
Specific provisions on certain types of selected products for certification for the purpose of applying a reduced rate of tax in another Member State
(1) For the purpose of confirming the production referred to in § 132 (1):
(a) products covered by CN codes 2204 and 2205, with the exception of wine referred to in (b), the actual alcoholic strength of which exceeds:
1,2% vol. but not exceeding 15% vol. if the alcohol contained in the finished product is of full fermentation origin without adding alcohol,
2.15% by volume but not exceeding 18% by volume, if they have been produced without any enrichment and if the alcohol contained in the finished product is of full fermentation origin without addition of alcohol, or
(b) products covered by CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29 10 and 2205 which are filled in bottles with mushroom stoppers for sparkling wine which are fixed by a special holding device or which, at a closed content at 20 ° C, have an excess pressure of 3 bar or more which can be derived from the presence of dissolved carbon dioxide and of which the actual alcoholic strength by volume exceeds 1,2% but does not exceed 15% vol.
(2) For the purpose of confirming the production referred to in Article 132 (1), other fermented beverages shall mean fermented beverages obtained by fermentation of fruit, berries, vegetables, honey solution or by fermentation of fresh or concentrated juice obtained from those raw materials which are listed under the nomenclature codes
(a) 2204 and 2205, if not referred to in paragraph 1, and 2206, with the exception of beer and other fermented beverages referred to in point (b), the actual alcoholic strength by volume exceeding 1,2% vol but not exceeding 15% vol, provided that the alcohol contained in the finished product is of full fermented origin without the addition of alcohol, with the exception of the addition of alcohol used for the dilution or dissolution of flavourings at an essential rate, provided that the alcoholic strength by that process does not exceed 1,2% vol; or
(b) 2206 00 31, 2206 00 39, 2204 10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29 10 and 2205, if not mentioned in paragraph 1, which are filled in bottles with mushroom stoppers, which are fixed by a special holding device, or which, at a closed content at 20 ° C, have an excess pressure of 3 bar or more which can be derived from the presence of dissolved carbon dioxide and whose actual alcoholic strength content exceeds 1,2% by volume but does not exceed 15% by volume, if the alcohol content contained in the finished product is wholly fermented without added alcohol, except for the addition of alcohol used for the dilution or dissolution of flavourings in an essential quantity, provided that the alcohol content is not more than 1,2% vol.
(3) For the purposes of the production confirmation referred to in Article 132 (1), the intermediate product shall mean products having an actual alcoholic strength by volume exceeding 1,2% vol but not exceeding 22% vol which are declared under CN codes 2204, 2205 and 2206 and which are not beer, wine as referred to in paragraph 1 or other fermented beverages as referred to in paragraph 2. ';
Transitional provisions
1. For excise duties for the tax period before the date of entry into force of this Act, as well as for the rights and obligations related thereto, Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the tax liability for excise duties for the tax period before the date of entry into force of Article 3 (1) (a) of Regulation (EU) No 1308 / 2013, the tax liability for excise duties shall be calculated on the basis of the following: I (2), (4) to (10), (12) and (14) to (17), as well as the rights and obligations relating thereto, shall apply to Act No 353 / 2003 Coll., as effective before the date of entry into force of the Act. I points 2, 4 to 10, 12 and 14 to 17.
4. Transport of selected products started before the date of entry into force of this Act is subject to Act No. 353 / 2003 Coll., as effective before the date of entry into force of this Act.
Amendment of the Value Added Tax Act
Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2011, Act No. 5 / 2011, Act No. 15 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 20 / 2011, Act No. 5 / 2011, Act No. 5, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act.
1. At the end of footnote 1, the sentence "Council Directive (EU) 2021 / 1159 of 13 July 2021 amending Directive 2006 / 112 / EC as regards temporary exemptions on imports and certain supplies in response to the COVID-19 pandemic is added to the separate line. '.
2. At the end of footnote 1, the sentence "Council Directive (EU) 2019 / 2235 of 16 December 2019 amending Directive 2006 / 112 / EC on the common system of value added tax and Directive 2008 / 118 / EC on the general arrangements for excise duties as regards defence efforts within the Union shall be added to the separate line. '.
3. in Article 16 (3) (c):
"(c) the assignment of goods from another Member State to domestic forces of the Czech Republic involved in the defence efforts undertaken by the European Union in the framework of the common security and defence policy or in the joint defence effort of the North Atlantic Treaty Organisation, where:
1. these goods have been assigned for use by such armed forces or by civilian staff accompanying them; and
2. the supply of such goods in another Member State to such armed forces or the importation of such goods into another Member State by such armed forces shall not be subject to taxation in that other Member State. ';
4. In the second sentence of Article 68 (8), the words "or representation 'shall be inserted after the words" registered office'.
5. in Article 68 (10) (a) and (b):
"(a) carried out within the territory of the country for use by the armed forces or by the civilian staff accompanying them or for the supply of their canteen with regard to the armed forces:
1. any other Member State participating in the defence efforts undertaken by the European Union under the common security and defence policy; or
2. a State which is a member of the North Atlantic Treaty Organisation or a State participating in the Partnership for Peace, participating in a joint defence effort; the supply of goods or services intended for use by the armed forces of the Czech Republic or their civil servants or for the supply of their canteens is not exempted,
(b) to another Member State for use by the armed forces or by the civilian staff accompanying them or to supply their canteens, unless they are the armed forces of the State of destination and the armed forces of the State of destination.
1. the Member State involved in the defence efforts undertaken by the European Union in the framework of the common security and defence policy; or
2. a State which is a member of the North Atlantic Treaty Organisation or a State participating in the Partnership for Peace, which is involved in a joint defence effort. ';
6. In Paragraph 68, paragraphs 18 to 21 are added:
"(18) The supply of goods or services to an Agency or an entity which has been established under European Union law or to the European Commission shall be exempt from tax in the context of the performance of tasks entrusted to them by European Union law for the purpose of responding to the emergence and spread of a disease of COVID-19 caused by a coronavirus known as SARS CoV-2, except where such supply is used by that Agency, by that body or by the European Commission for the purpose of the further supply of goods or service for remuneration.
(19) The right to exemption referred to in paragraph 18 shall be demonstrated by a certificate of exemption in accordance with the directly applicable provisions of the European Union laying down measures for the implementation of the Directive on the common system of value added tax (7e). This certificate shall be certified for the purposes of the exemption by the competent authority of another Member State in which the seat, representation or location of the European Commission, the Agency or the body for which the performance is carried out is situated; This does not apply in respect of the supply of goods or services with a place of supply in the Czech Republic to the European Commission, the Agency or the body having its registered office, representation or location in the Czech Republic.
(20) Where the payer finds that the supply of goods or services to which the exemption provided for in paragraph 18 has been applied no longer fulfils the conditions for the application of that exemption, he shall be required to issue a corrective tax document; Article 45 shall apply mutatis mutandis to the issue of an amending tax document. The payer shall apply the tax rate applicable to taxable transactions on the date on which the conditions for the application of this exemption cease to apply.
(21) The tax determined on the basis of the finding that the conditions for applying the exemption referred to in paragraph 18 are no longer met shall not give rise to interest on late payment until the due date of the tax for the tax period in which the payer has established that fact. '
7. in Article 71 (4) (d):
"(d) by the armed forces for their use or use by the civilian staff accompanying them or by the supply of their canteens as regards the armed forces;
1. any other Member State participating in the defence efforts undertaken by the European Union under the common security and defence policy; or
2. a State which is a member of the North Atlantic Treaty Organisation or a State participating in the Partnership for Peace, participating in a joint defence effort; the import of goods by the armed forces of the Czech Republic is not exempt. ';
8. In Paragraph 71, the following paragraph 9 is added:
"(9) The importation of goods carried out by the Agency or by an entity established under European Union law or by the European Commission shall be exempt where such goods are imported in the course of the performance of tasks entrusted to them by European Union law in order to respond to the emergence and spread of a disease of COVID-19 caused by a coronavirus known as SARS CoV-2, except where such goods are used by that agency, by that body or by the European Commission for the purpose of the further supply of goods for consideration. Where the payer finds that the import of goods for which this exemption has been applied no longer fulfils the conditions for the application of this exemption, he shall apply the rate of tax applicable to taxable transactions on the date on which the conditions for the application of this exemption cease to apply. '
9. in § 86 (1) (a):
"(a) the armed forces transmitting the State 60), which is:
1. by another Member State, in so far as they are involved in the defence efforts undertaken to carry out the European Union's activities under the common security and defence policy; or
2. a member of the North Atlantic Treaty Organisation or of the State participating in the Partnership for Peace, provided that the international treaty, which forms part of the rule of law, provides that the selected types of goods or services are to be exempt from tax within the country; this claim cannot be exercised by the armed forces of the Czech Republic, '.
Transitional provisions
1. For the taxation of value added tax for the tax period prior to the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the taxation of value added tax for the tax period before the date of entry into force of Article III points 2 to 5, 7 and 9, as well as for the rights and obligations related thereto, Act No 235 / 2004 Coll., as effective before the date of entry into force of Article III points 2 to 5, 7 and 9 shall apply.
3. For the supply of goods or services pursuant to Article 68 (18) of Act No. 235 / 2004 Coll., as effective from the date of entry into force of this Act, which took place from 1 January 2021 until the date of entry into force of this Act, Article 68 (18) to (21) of the Act No. 235 / 2004 Coll., as effective from the date of entry into force of the Act, shall apply.
4. For imports of goods pursuant to Article 71 (9) of Act No. 235 / 2004 Coll., as effective from the date of entry into force of the Act, which took place from 1 January 2021 until the date of entry into force of the Act, Paragraph 71 (9) of the Act No. 235 / 2004 Coll., as effective from the date of entry into force of the Act, shall apply.
5. If the payer finds that the supply of goods or services is to be exempt under point 3, he shall be required to correct the amount of the tax; Article 43 of Act No. 235 / 2004 Coll., as amended, applies mutatis mutandis.
6. If a right to deduct the transaction tax referred to in point 3 or 4 has been claimed, no interest shall be accrued on the amount corresponding to that claim until the date of payment of that tax. Where a claim for reimbursement of the tax on such transactions has been made, interest on the amount in respect of which recovery is due shall not arise until the due date of that amount.
EFFECTIVE
This Law shall take effect on the day following its publication, except:
(a) Articles I (2), (4) to (10), (12) and (14) to (17), (2), (2) to (5), (7) and (9) and (2), which shall take effect on 1 July 2022; and
(b) I (23) and Article II (3), which shall take effect on 1 January 2031.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 93 / 2022 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.04.2022 |
|---|---|
| Effective from | 27.04.2022 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 94
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