Act No. 95 / 2011 Coll.
Act amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 61 / 1997 Coll., on Lime, and on Amendment and Addition to Act No. 455 / 1991 Coll., on Business Enterprise (Trade Duties Act), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended (Lime Act), as amended
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Effective from 01.05.2011
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95
THE LAW
of 17 March 2011
amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No 61 / 1997 Coll., on Lime, and amending and supplementing Act No 455 / 1991 Coll., on Business Business (Trade Duties Act), as amended, and the Act of the Czech National Council No 587 / 1992 Coll., on Consumer Taxes, as amended (Lime Act), as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Excise Tax Act
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., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 87 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll., Act No. 37 / 2008 Coll.
1. The sentence "Council Directive 2010 / 12 / EU of 16 February 2010 amending Directives 92 / 79 / EEC, 92 / 80 / EEC and 95 / 59 / EC on the structure and rates of excise duty on tobacco products and Directive 2008 / 118 / EC shall be added at the end of footnote 1. ';
2. In Article 1 (3), the words "competent under the registered office or place of residence of the payer (hereinafter referred to as" the payer ") shall be deleted unless otherwise provided for in this Law '.
3. in § 3 (r), the words "mixtures of heavy gas oils with water" shall be deleted;
4. In Articles 6 (1) and 12 (1), "8 'is replaced by" 9'.
5. in § 12 (3) and in § 13 (1), "§ 53 (4) to (9)" shall be replaced by "§ 53 (4) to (10)."
6. In Article 13 at the end of paragraph 6, in Article 20 at the end of paragraph 6, in Article 22 at the end of paragraph 6 and in Article 60a at the end of paragraph 4, the sentence "Otherwise, it shall reject the proposal."
7. In Articles 13 (16), 20 (14) and 22 (14), 33a (6) and 60a (13), the words "not compliant, must be justified" shall be replaced by "compliant, not justified."
8. in Paragraph 13 (21) (a), the words "without delay in the presence of a member of staff working in a customs office" shall be replaced by "in the presence of an official of the customs office."
9. In the first sentence of Article 13 (24), the words "a member of staff working in a customs office without delay 'are replaced by the words" an official of the customs office' and the words "but within 5 calendar days' are replaced by the words" within 5 calendar days'.
10. In Article 13 (24), the second sentence is replaced by the following: "In the event of the disappearance of a special permit pursuant to paragraph 22 (c), the person entitled to continue the business under the Trade Act shall be incorporated within the same period; if the inventory is not carried out within the prescribed period by the person authorised to continue the business under the Trade Code, it shall be carried out by the customs office. ';
11. in Paragraph 19 (4), "paragraph" is replaced by "paragraph."
12. in § 20 (22) (a):
"(a) the payer shall, in the presence of an official of the customs office of the tax warehouse in question, make an inventory of the stocks of the products selected no later than 5 calendar days and submit a tax return and pay tax no later than the following working day after the expiry of that period; by the same time limit, the person authorised to continue the business under the Trade Code in the event of the disappearance of the tax warehouse referred to in point (b) of paragraph 18; if the inventory is not carried out within the prescribed period by the person authorised to continue the business under the Trade Code, it shall be carried out by the customs office. Inventarisation may not be carried out if a new authorisation has been issued in relation to a change in the data referred to in paragraph 17. ';
13. in Paragraph 20 (22), the following point (b) is inserted after point (a):
"(b) the customs office may, where justified, taking into account in particular the extent of the stocks, extend the time limit for the inventory of the selected products referred to in (a) to a maximum of 10 days."
Points (b) and (c) shall be renumbered (c) and (d).
14. in Article 21 (1) (b):
"(b) a guarantee where its acceptance is decided by the customs office or the customs office, or"
15. in Paragraph 21 (7), "(Sections 77 and 116a)" is replaced by "(Sections 58 and 77)."
16. in Paragraph 22 (19), the word "or" shall be deleted at the end of (c);
17. the word "or" shall be added at the end of point (d) of Paragraph 22 (19).
18. in Paragraph 22 (19) (e) read:
"(e) the authorised consignee shall not, at the request of the customs office, complete the security of the tax within the prescribed period."
19. In Article 23 (7), the second sentence is replaced by the following: "The authorisation shall cease at the time of the one-off acceptance of the selected products, but no later than 3 months after the date of acquisition of the decision."
20. In Paragraph 36, paragraphs 15 and 16 are added:
"(15) If the authorisation to sell at prices net of tax or if the authorisation is withdrawn, the payer shall, in the presence of an official of the customs office, make an inventory of the stocks of the selected products no later than 5 calendar days and submit a tax return and pay the tax no later than the following working day after the expiry of that period. In the case referred to in paragraph 13 (b), the inventory shall be carried out within the same period by the person authorised to continue the business under the Trade Act; where the inventory is not carried out within the time limit set, the inventory shall be carried out by the customs office. The person entitled to continue the business under the Trade Code shall submit a tax return and pay tax no later than the day following the end of the inventory.
(16) Where the holder of an authorisation to sell at prices net of tax intends to cease business and has requested the withdrawal of the authorisation, he may, with the agreement of the customs office, sell selected products accepted at prices net of tax at prices exclusive of tax to another person who holds the relevant authorisation to sell at prices exclusive of tax. The products selected may be sold to that person by the date on which the decision to withdraw the authorisation becomes final. ';
21. in Paragraph 41 (8), the words "staff working in a customs office" shall be replaced by the words "official persons of the customs office";
22. Paragraph 42, including the title, reads:
"Procedure for securing selected products or means of transport
(1) The customs office or the customs office shall ensure the selected products and, where appropriate, the means of transport which transports them if it finds that:
(a) the selected products are transported without the document referred to in Sections 6, 27 and 27c, 30, 51, 100 or 100a, except as provided for in Section 50 (8);
(b) the selected products are transported without the document referred to in Section 5;
(c) the particulars on the document referred to in (a) or (b) are incorrect or false; or
(d) the document referred to in (a) or (b) is altered or falsified.
(2) In the absence of selected products for personal consumption or where the legitimate acquisition of the selected products at prices exclusive of tax is not demonstrated, the customs office or the customs office shall ensure that the selected products are:
(a) are stored without the document referred to in Section 5;
(b) the particulars on the document referred to in (a) are incorrect or false; or
(c) the document referred to in (a) is altered or falsified.
(3) The security of the selected products or means of transport referred to in paragraph 1 or 2 shall be carried out by the customs office or the customs office which first identifies the reasons for the freezing and shall draw up a report thereon. The same copy of the report shall be forwarded to the person for whom the selected products have been identified.
(4) The person with whom the selected products have been identified shall issue the selected products or means of transport secured to the customs office or the customs office; if they refuse to be issued, the customs office or the customs office shall withdraw the selected products or means of transport. Withdrawal of selected products or means of transport shall be entered in the Protocol.
(5) The customs office or the customs office shall determine the place and manner of storage of the selected products or means of transport secured. The costs of storing the selected products and means of transport secured shall be borne by the owner or, where applicable, the person with whom the selected products were found, only if the customs office or the customs office decides to forfeit or prevent the selected products or means of transport from being secured. ';
23. The following Sections 42a to 42e are inserted after Section 42, including the headings and footnotes No 68:
(1) The party to the procedure for securing the selected products or means of transport is:
(a) the person for whom the selected products have been identified;
(b) a person who has a right in kind to the selected goods or means of transport secured.
(2) The customs office or the customs office shall issue the freezing decision within three working days of the completion of the Protocol pursuant to Article 42 (3). The customs office or the customs office shall, in the decision, impose a ban on the use of the selected products or means of transport in any way.
(3) Decisions to secure selected products or means of transport may be appealed no later than 7 working days after delivery.
Proceedings on selected products or means of transport secured
(1) The customs office or the customs office which has decided to secure the selected products or means of transport shall immediately initiate a procedure aimed at proving whether the selected products have been handled in the manner set out in Paragraph 42 (1) or (2) or whether the means of transport has carried such products.
(2) The persons referred to in Section 42a (1) are a party to the procedure for the selected products or means of transport secured.
Release of secured selected products or means of transport
(1) The customs office or the customs office shall decide to release:
(a) the selected products secured if it is established that they have not been handled in the manner set out in Paragraph 42 (1) or (2); or
(b) means of transport where it is established that the selected products which it has transported have not been treated in the manner set out in Paragraph 42 (1).
(2) The customs office or the customs office may decide to release the means of transport if the value of the means of transport is in an apparent proportion to the amount of tax to be charged on the selected products which have been secured.
(3) The selected products or means of transport shall be returned without undue delay to the person for whom the selected products have been found. If the selected products or means of transport cannot be returned to that person, they shall be returned to the owner. The customs office or the customs office which has decided to release the selected products or means of transport secured shall draw up a record of their return.
Falling or preventing secured selected products or means of transport
(1) If the customs office or the customs office does not decide on the release of the selected products or means of transport, the customs office or the customs office shall decide on their
(a) forfeiture where the owner of such products or means of transport is known; or
(b) prevent other cases.
(2) The owner of the products or means of transport forfeited or seized is the State.
(3) The products which have been forfeited or collected shall be disposed of in accordance with specific legislation68) or destroyed; Failed or seized tobacco products are always destroyed. The destruction of the selected products shall be carried out at the expense of the original owner or, where appropriate, the person for whom the selected products were found.
Compensation
(1) The cost of storing the selected products and means of transport provided for in the procedure for securing the selected products or means of transport shall be determined by the customs office or the customs office or the customs office within 60 days of the legal authority of the decision to forfeit or prevent the selected products or means of transport.
(2) Compensation for the cost of destruction or physical destruction of selected products shall be prescribed by the customs office or the customs Directorate by decision no later than 60 days after the date of destruction or physical destruction of the selected products.
(3) The reimbursement of the costs referred to in paragraphs 1 and 2 shall be due no later than 30 days from the date of the decision to prescribe reimbursement of the costs.
(4) The reimbursement of costs is the revenue of the State budget.
68) For example Act No. 219 / 2000 Coll., on the property of the Czech Republic and its presentation in legal relations, as amended. Decree No. 62 / 2001 Coll., on the Management of Organisations of State and State Organisations with State Property, as amended by Decree No. 569 / 2006 Coll. '
24. in Article 45 (1) (e), the words "and liquefied biogas" shall be inserted after the words "and liquefied biogas."
25. the words "and liquefied biogas" shall be inserted after the words "gases."
26. in Paragraph 45 (2) (d):
"(d) mixtures of petrol with yeast anhydrous spirit specially denatured or of yeast anhydrous spirit generally denatured (35), containing not less than 90% by volume of gasoline and not more than 10% by weight of yeast anhydrous spirit specially denatured or of yeast anhydrous spirit generally denatured (35), with an oxygen content not exceeding 3,7% by weight;"
27. in Paragraph 45 (2) (e), "manufactured" is replaced by "manufactured," "85" is replaced by "78" and "15" is replaced by "22."
28. in Paragraph 45 (2) (h), "2,7" is replaced by "3,7," "85" is replaced by "78" and "15" is replaced by "22."
29. in Paragraph 45 (2) (i), "2,7" is replaced by "3,7" and "85" is replaced by "78."
30. in Paragraph 45 (2) (j), "5" is replaced by "7."
31. in Article 45 (2), the word "or" shall be deleted at the end of point (l);
32. In Paragraph 45, at the end of paragraph 2, the dot is replaced by "or 'and the following point (n) is added:
"(n) mixtures of heavy fuel oils referred to in paragraph 1 (c) with mineral oils referred to in (a) to (m) or mineral oils referred to in paragraph 1 (b) intended for use, offered for sale or used for engine propulsion."
33.In Paragraph 45 (9), "Paragraph 59 (8) 'is replaced by" Paragraph 59 (9)';
34. In Paragraph 48, paragraph 19 is added:
"(19) The mixtures of mineral oils referred to in § 45 (2) (n) are taxed at CZK 10 950 / 1000. '
35. in Article 49 (12), the words "for heat production or" shall be inserted after the words "used."
36. Paragraph 49 (17) is deleted.
Paragraphs 18 to 21 shall become paragraphs 17 to 20.
37. in Paragraph 49 (20), "§ 3 (p)" is replaced by "§ 3 (r)";
38. In Paragraph 50 (1), the word "or 'shall be deleted at the end of point (d).
39. In Paragraph 50, the dot at the end of paragraph 1 is replaced by "or 'and the following point (f) is added:
"(f) from the user to the tax warehouse where the user returns the mineral oils to the tax warehouse from which they were put into free circulation for the purpose of settling claims on the defects of such mineral oils by the user, or for the purpose of reprocessing them in the tax warehouse due to their pollution or unintentional blending."
40. in Paragraph 50 (2), "§ 53 (7) and (8)" is replaced by "§ 53 (8) and (9)";
41. Paragraph 51 shall be supplemented by the words "; the tax document referred to in Article 5 (2) shall specify the quantities of mineral oils broken down by excise duty rate '.
42. In Article 53 (1), "paragraphs 4 to 9 'is replaced by" paragraphs 4 to 10' and "21 'is replaced by" 20'.
43.In Paragraph 53 (4), "20" is replaced by "19."
44. In Paragraph 53, the following paragraph 6 is inserted after paragraph 5:
"(6) An operator of a tax warehouse receiving mineral oils exempt under Paragraph 49 (1) on the grounds referred to in Paragraph 50 (1) (f) shall accept and use such oils without special authorisation. ';
Paragraphs 6 to 9 shall be renumbered paragraphs 7 to 10.
45. At the end of the text of § 53a, the words "except for users who receive and use mineral oils pursuant to § 53 (4) in excess of 10 000 l per calendar year 'are added.
46. In Article 54 (3), the words "for engine propulsion 'shall be inserted after the words" tax circulation'.
47. in Article 58 (4), the words "or for the manufacture of mixtures referred to in Article 45 (2)" shall be inserted after the word "heat."
48. In Paragraph 59, the following paragraph 5 is inserted after paragraph 4:
"(5) For the transport of mineral oils through the production line, the accompanying documents provided for in paragraphs 26 to 27f shall be replaced by the electronic registration of the producer line operator as a separate tax warehouse or by the electronic registration of the tax warehouse operator of which the product line is part, provided that the transport takes place between the Czech Republic and another Member State only provided that the competent authorities of another Member State so agree. '
Paragraphs 5 to 9 shall be renumbered paragraphs 6 to 10.
49. in Article 59 (8) and (10), "6" is replaced by "7."
50. In Paragraph 60 (5) to (7), the word "one 'is replaced by" lower' and the word "other 'is replaced by" higher'.
51. Paragraph 70, including the title and footnote 49, reads as follows:
Rates of alcohol tax
(1) The rates of taxation are as follows:
| Kód nomenklatury | Text | Sazba daně |
|---|---|---|
| 2207 | líh obsažený ve výrobcích uvedených pod kódem nomenklatury 2207 | 28 500 Kč/hl etanolu |
| 2208 | líh obsažený ve výrobcích uvedených pod kódem nomenklatury 2208 s výjimkou ovocných destilátů z pěstitelského pálení v množství do 30 l etanolu pro jednoho pěstitele za jedno výrobní období podle zákona o lihu49) | 28 500 Kč/hl etanolu |
| líh obsažený v ovocných destilátech z pěstitelského pálení v množství do 30 l etanolu pro jednoho pěstitele za jedno výrobní období podle zákona o lihu49) | 14 300 Kč/hl etanolu | |
| ostatní | líh obsažený ve výrobcích uvedených pod ostatními kódy nomenklatury | 28 500 Kč/hl etanolu |
(2) The rate of the levy on alcohol contained in fruit distillates from cultivation of up to 30 litres of ethanol for one grower per production period shall apply only if the grower fulfils the conditions laid down in the Life49 Act and the other conditions for the operation of the cultivation of alcohol are complied with.
49) Articles 2 (1) (o) and 4 of Act No. 61 / 1997 Coll., on alcohol, as amended. "
2. in Paragraph 71 (1) (g), the words "2207 and 2208" shall be replaced by the words "2207, 2208, 3301 or 3302" and the words "staff working in a customs office" shall be replaced by the words "official persons of the customs office."
53. In Paragraph 78 (2), the words "a servant working in a customs office 'are replaced by the words" an official of the customs office'.
54. in Paragraph 79 (4), "(c) to (e), (g), (h) and (j)" shall be replaced by "(d), (e), (g), (h), (l) and (m)."
55. In § 85 (1) of the table column "Tax rate in CZK / hl for each whole percentage of the extract of the original youth" the words "whole percentage" are replaced by "whole percentage by weight."
56. in Paragraph 101 (3) (a) (1), the words "as such" are replaced by the words "unaltered."
57. in Paragraph 101 (3) (b):
"(b) cigars and cigarettes of tobacco rolls which are smoked in the unaltered state and, in view of their characteristics and expectations of the normal consumer, are intended exclusively for smoking and contain:
1. a cover sheet of raw tobacco; or
2. Cracked tobacco filling, with a cover sheet in the usual colour of a cigar made of reconstituted tobacco covering the whole product and, where appropriate, a filter, but not an mouthpiece in the case of cigars with mouthpiece, if their unit weight is not less than 2,3 g or mouthpiece and not more than 10 g and the circumference is at least one third of the length of at least 34 mm, ';
58. in Paragraph 101 (3) (c) (1), the words "and eligible for smoking" shall be replaced by the words "and which may be smoked"; in point 3, the words "narrower than 1 mm" shall be replaced by the words "with a cut width of less than 1,5 mm";
(59) Paragraph 101 (3) shall be replaced by a dot at the end of (c) and (d) shall be deleted, including footnote 60c.
60. in Article 101 (4) and (6), "7" is replaced by "8."
61. In Article 101 (5), the words "with a cover sheet of natural tobacco or with a cover sheet of reconstituted tobacco or with a cover sheet of reconstituted tobacco 'are deleted.
62. In Paragraph 101 (6), the words "if 'are inserted for purposes other than smoking and at the same time';
63. In Paragraph 101, the following paragraph 7 is inserted after paragraph 6:
"(7) Tobacco waste for the purposes of this Act means tobacco leaf residues and residues resulting from the processing and manufacture of tobacco products. ';
Paragraph 7 shall become paragraph 8.
64. Paragraph 102 (3) is deleted.
Paragraph 4 shall become paragraph 3.
65. In Paragraph 103 (1), the words "cigarette (Paragraph 102 (1)) shall mean a price determined on the basis of a specific provision" shall be replaced by the words "price determined under the Price Act."
66. In the first sentence of Paragraph 103 (2), the words "authorised consignee 'shall be inserted after the words" Manufacturer'.
67.In Paragraph 103 (4):
"(4) The weighted average price for the purposes of this Act shall be the weighted average of the prices of cigarettes for the final consumer, converted into one unit, determined by the Ministry of Finance on the basis of the results of the inventories of tobacco labels for the previous calendar year. ';
68. In Article 103 (5), the words "the price for the final consumer of cigarettes of the best-selling price category 'are replaced by the words" the weighted average price'.
69. In Article 103 (6), the words "The price for the final consumer of cigarettes of the best selling price category 'are replaced by the words" The weighted average price'.
70. footnote 61a reads:
"(61a) Article 2 (3) of Council Directive 92 / 79 / EEC, as amended by Council Directive 2010 / 12 / EU. Article 16 (1) and (2) of Council Directive 95 / 59 / EC, as amended by Council Directive 2010 / 12 / EU. ';
71. In Article 103, paragraphs 7 and 8 are added:
"(7) The final consumer price must be indicated on the tobacco sticker.
(8) Cigarettes may be put into free circulation only with a tobacco sticker with that price for the final consumer valid from the effective date of the price decision to the last effective day of that price decision. "
72.In Paragraph 104 (1):
"(1) The tax rates shall be as follows:
| Text | Sazba daně | ||
|---|---|---|---|
| Procentní část | Pevná část | Minimální | |
| cigarety | 28 % | 1,12 Kč/kus | celkem nejméně však 2,10 Kč/kus |
| doutníky, cigarillos | 1,25 Kč/kus | ||
| tabák ke kouření | 1400,00 Kč/kg.“. | ||
73.In Paragraph 104 (5):
"(5) A string of tobacco of up to and including 80 mm length shall be considered as one piece of cigarette. ';
74. in Paragraph 104, the following paragraph 6 is inserted after paragraph 5:
"(6) Tobacco rope of more than 80 mm but not more than 110 mm shall be considered as 2 cigarettes. Tobacco rope of more than 110 mm but not more than 140 mm shall be considered as 3 cigarettes. Every other, even started, 30 mm of tobacco rope is considered another 1 piece of cigarette."
Paragraph 6 shall become paragraph 7.
75. in Paragraph 105 (2):
"(2) Also exempt tobacco products
(a) taken as samples by the customs office; or
(b) degraded in accordance with the instructions and in the presence of or destroyed by official persons of the customs office; This applies only to tobacco products intended for export or transport under a conditional exemption scheme to another Member State which are not at the same time eligible for free circulation in the territory of another Member State or a third country. ';
76. In Paragraph 105, the following paragraph 3 is inserted after paragraph 2:
"(3) The customs office shall draw up a report on the withdrawal or destruction of tobacco products referred to in paragraph 2. ';
Paragraph 3 shall become paragraph 4.
77.In § 109 (2) and (3), "§ 119 (5)" is replaced by "§ 119 (4)."
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Regulation Information
| Citation | Act No. 95 / 2011 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and Act No. 61 / 1997 Coll., on Liquor, and on Amendment and Addition to Act No. 455 / 1991 Coll., on Business Enterprise (Trade Code), as amended, and Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.04.2011 |
|---|---|
| Effective from | 01.05.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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