What is Act No 331 / 2014 Coll.?

Act No. 331 / 2014 Coll., amending Act No. 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws — Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws.

When it became Act No 331 / 2014 Coll. effectiveness?

Act No 331 / 2014 Coll. became effective 01.01.2015.

Is Act No 331 / 2014 Coll. still valid?

Yes, Act No 331 / 2014 Coll. is still valid and effective.

How many times was it Act No 331 / 2014 Coll. amended?

Act No 331 / 2014 Coll. has 4 time versions of the text.

Act No 331 / 2014 Coll.

Act amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Valid Law Effective from 01.01.2015

Text versions: 01.01.2015 31.12.2014 29.12.2014

ČÁST PRVNÍ Čl. I „§ 13 „§ 13a § 13b § 13c „§ 19a § 19b § 19c „§ 20 „§ 22 „§ 22a § 22b „§ 23 „§ 23a § 23b § 23c § 23d „§ 33 § 33a „§ 33b § 33c § 33d § 33e § 33f § 33g § 33h § 33i § 33j § 33k § 33l „§ 36 „§ 36a § 36b „ČÁST DRUHÁ § 43a § 43b § 43c § 43d § 43e § 43f § 43g § 43h § 43i § 43j § 43k § 43l § 43m § 43n § 43o § 43p § 43q „§ 52a „§ 53 „§ 60a „§ 60b § 60c § 60d „§ 73 „§ 134g § 134h „§ 134r § 134s § 134t „ČÁST SEDMÁ § 134w § 134x § 134y § 134z § 134za § 134zb § 134zc § 134zd § 134ze § 134zf § 134zg „Díl 7 § 135ia „Díl 10 „§ 135zzb Čl. II Čl. III ČÁST DRUHÁ Čl. IV ČÁST TŘETÍ Čl. V ČÁST ČTVRTÁ Čl. VI ČÁST PÁTÁ Čl. VII „§ 12a „§ 24 Čl. VIII Čl. IX ČÁST ŠESTÁ Čl. X ČÁST SEDMÁ Čl. XI

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331

THE LAW

of 10 December 2014

amending Act No 353 / 2003 Coll., on Consumer Taxes, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Excise Tax Act

Čl. I

Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 59 / 2011 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2008 Coll., Act No. 87 / 2009 Coll., Act No. 545 / 2005 Coll., Act No. 37 / 2008 Coll., Act No. 124 / 2008 Coll., Act No. 265 / 2008 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll.

1. footnote 1 shall read:

"(1) Council Directive 2008 / 118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92 / 12 / EEC, as amended by Council Directive 2013 / 61 / EU of 17 December 2013 amending Directives 2006 / 112 / EC and 2008 / 118 / EC as regards the French outermost regions, and in particular Mayotte. Council Directive 2011 / 64 / EU of 21 June 2011 on the structure and rates of excise duty on tobacco products. Council Directive 92 / 83 / EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages. Council Directive 92 / 84 / EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages. Council Directive 95 / 60 / EC of 27 November 1995 on the fiscal marking of gas oils and kerosene. Council Directive 2003 / 96 / EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004 / 74 / EC of 29 April 2004 amending Directive 2003 / 96 / EC as regards the possibility for certain Member States to apply temporary exemptions or reduced levels of taxation to energy products and electricity and Council Directive 2004 / 75 / EC of 29 April 2004 amending Directive 2003 / 96 / EC as regards the possibility for Cyprus to apply temporary exemptions or reduced levels of taxation to energy products and electricity. '

2. in Article 1 (1) (b), the words "and the method of marking certain mineral oils" shall be deleted;

3. In Article 1, at the end of paragraph 1, the dot is replaced by a comma and the following points (c) to (e) are added:

"(c) the method of colouring and marking of selected mineral oils;

(d) the method of marking certain other mineral oils; and

(e) monitoring the handling of special mineral oils. ';

4. Paragraph 1 (3) reads as follows:

"(3) The customs authorities of the Czech Republic shall exercise:

(a) administration of excise duties;

(b) the other scope under this Act relating to the selected products; in their execution, they shall proceed according to the tax rules. ';

5. footnote 1a shall read:

"(1a) Council Directive 2008 / 118 / EC.";

6. In Article 2 (3), the words "the French overseas departments," shall be deleted and the words "the Channel Islands," shall be replaced by the words "the Channel Islands and the French territories referred to in Article 349 of the Treaty on the Functioning of the European Union."

7. In Article 3 (j), "53 'is replaced by" 52a or 53';

8. in Article 4 (1) (h):

"(h) which is a representative for sending selected products from another Member State to the tax territory of the Czech Republic; where the person referred to in Article 33 (2) does not provide a representative for the dispatch of the selected products or where the designated representative for the dispatch of the selected products fails to fulfil the obligations referred to in Article 33e (1), he shall become the payer of the tax payee. ';

9. In Article 5 (7), the words "legal or physical 'and" (Article 33)' are deleted.

10. in Article 6 (1), the words "special authorisation under Article 13 of this Act" shall be replaced by "admission and use of selected exempt products" and "9 and 10" shall be replaced by "5."

11. in Article 6 (3), the words "special authorisation under Article 13" are replaced by the words "admission and use of selected exempt products."

12. in Article 9 (1), the last sentence is deleted;

13. in Article 9 (3) (h):

"(h) the date on which the authorisation to operate the tax warehouse or the admission and use of the exempt products expires or is revoked; This shall not apply to selected products which may be used without such authorisation or to selected products for which this authorisation has expired pursuant to Paragraph 13b and which are placed under the conditional exemption scheme on the date of the expiry of this authorisation, '.

14. in Article 9 (3) (i), the words "legal or physical" and "(Article 33)" shall be deleted;

15. Paragraph 11 (3) reads:

"(3) Selected products exempted under paragraph 1 may be accepted and used without authorisation to receive and use the exempt products. ';

16. in Article 12 (1), "9 and 10" is replaced by "5."

17. in Article 12 (3), the words "special authorisation for" shall be replaced by the words "permit for" and the words "granted pursuant to Article 13, unless otherwise provided for in this law (Sections 11 (3), (32), 53 (4) to (11), 73 (2), 87, 98 and 105a) shall be replaced by the words" unless the exempted products selected cannot be accepted and used without such authorisation. "

18. In Paragraph 12 (4), the words "special authorisation for 'are replaced by the words" authorisation for' and the words "special 'are deleted.

19. in Article 12 (5), the words "in the special authorization" shall be replaced by the words "in the admission and use permit of the exempt products";

20.

„§ 13

Receipt and use of selected exempt products

(1) Selected exempt products can only be accepted and used on the basis of a final authorisation for the admission and use of the exempted products.

(2) The exempt products selected can only be accepted from the supplier mentioned in the authorisation to receive and use the exempt products selected.

(3) In the case where an existing authorisation for the admission and use of selected products exempt from tax is replaced, the exempted products selected may be accepted and used on the basis of a new authorisation from the date of its notification. '

footnotes 19a and 21 are deleted, including the footnotes.

21. The following Sections 13a to 13c are inserted after Section 13, including the headings:

„§ 13a

Authorisation to receive and use selected exempt products

(1) Where several suppliers are mentioned in the application for admission and use of the exempted products, the tax administrator shall issue the authorisation to each supplier separately.

(2) The tax administrator shall send a copy of the admission and use permit of the exempted products to the supplier of the selected products.

§ 13b

Termination of admission and use of tax-exempt products

The admission and use of selected exempt products shall also expire on the date on which the authorisation to operate a tax warehouse for a space-limited place where the selected exempt products are located on the basis of the admission and use of selected exempt products.

§ 13c

Withdrawal of authorisations for the acceptance and use of selected products exempt from official duty

The tax administrator shall revoke the authorisation to receive and use selected exempt products also if:

(a) the exempted product has been used for a purpose other than that indicated in the authorisation and the user has not paid the tax within the prescribed time limit; or

(b) for a period of 12 consecutive calendar months, the user shall not make the purchase of selected products exempt under this authorisation. "

22. in Paragraph 14 (2) (a), the words "with this notification, proof shall be provided that the tax on selected products which will be transported to another Member State has been paid in the tax territory of the Czech Republic" shall be deleted.

23. in Article 14 (2), the following point (d) is inserted after point (c):

"(d) provide proof that the tax on selected products which have been transported to another Member State has been paid or granted and paid in the tax territory of the Czech Republic."

Points (d) and (e) shall be renumbered as points (e) and (f).

24. in Paragraph 14 (2) of the final part of the provision, the word "(e)" is replaced by "(f)."

25. in Article 19 (7), the words "13 (22) (d)" shall be replaced by the words "13b," the words "special authorisation" shall be replaced by the words "admission and use of selected exempt products" and the words "pursuant to Article 20" shall be deleted;

26. After Paragraph 19, the following Sections 19a to 19c are inserted:

„§ 19a

Operation of the tax warehouse

(1) A tax warehouse may be operated only on the basis of a final permit to operate a tax warehouse.

(2) Where a new tax warehouse is replaced by an existing permit, the tax warehouse may be operated on the basis of a new authorisation from the date of its notification.

§ 19b

Additional condition for the authorisation to operate a tax warehouse

(1) The provision of the tax security is also a condition for the granting of an authorisation to operate a tax warehouse in the manner and at the level laid down by this law.

(2) The tax security shall be provided separately for each tax warehouse.

§ 19c

Authorisation to operate a tax warehouse

(1) The tax administrator shall also assign the registration number to the tax warehouse in the authorisation to operate the tax warehouse if it has not been allocated previously.

(2) Where more than one tax warehouse is indicated in the application for authorisation to operate a tax warehouse, the tax administrator shall issue an authorisation to operate a tax warehouse for each tax warehouse separately. ';

27. Paragraph 20, including the title, reads:

„§ 20

Revocation of an authorisation to operate a tax warehouse ex officio

(1) The tax administrator also abolishes the authorisation to operate a tax warehouse if the tax warehouse operator does not operate a tax warehouse for 3 consecutive calendar months.

(2) Where an authorisation to operate a tax warehouse has been revoked ex officio, with the exception of the cancellation referred to in paragraph 1, the tax administrator shall revoke all other authorisations to operate a tax warehouse issued to that tax warehouse operator.

(3) Where an authorisation to operate a tax warehouse has been revoked ex officio, with the exception of the cancellation referred to in paragraph 1, the person to whom that authorisation has been revoked may submit an application for an authorisation to operate a tax warehouse not earlier than two years after the revocation of that authorisation. ';

28. Paragraph 21 (3) is deleted.

Paragraphs 4 to 16 shall become paragraphs 3 to 15.

29. in Paragraph 21 (6), the words "or these products are accepted at the point of direct delivery" shall be added at the end of the text in point (c).

30. In the first sentence of Paragraph 21 (7), "paragraph 7 'is replaced by" paragraph 6' and the second sentence is deleted.

31. in Paragraph 21 (9), "7" is replaced by "6" and "12" is replaced by "11."

32. In Article 21 (9), the words "allowed 'are replaced by the words" decided on', the words "forgoing 'are inserted after the words" or'.

33. In Paragraph 21 (10), the words "through the tax administrator of the locally competent tax warehouse 'are deleted.

34. In the second sentence of Article 21 (11), the words "may permit 'are replaced by the words" may decide', the words "may permit 'are replaced by the words" or', and the words "fiscal reliability of the applicant, with this' are replaced by the words" to '.

35. in the third sentence of Paragraph 21 (11), the words "their tax reliability," shall be deleted.

36. In Article 21, the following paragraph 12 is inserted after paragraph 11:

"(12) The tax administrator shall decide on the application for a reduction in the security or the waiver of the security within 60 days of the date on which the application is submitted; 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. ';

Paragraphs 12 to 15 shall be renumbered paragraphs 13 to 16.

37.Paragraph 21 (13) reads as follows:

"(13) A decision to reduce or waive the security shall be given for a maximum period of 1 year from the date of the decision. The tax warehouse operator may apply for a decision to reduce the security of a tax or to waive the security of a tax which is to be directly linked to an existing decision to reduce the security of a tax or to waive the security of a tax at the latest 3 months before the expiry of the period for which the present decision was issued; This period shall not be refunded in the previous situation. ';

38. in Article 21 (15) and (16), the words "its provision" shall be replaced by the words "security of tax."

39. In Article 21, paragraph 17 is added as follows:

"(17) The provisions on tax security apply mutatis mutandis to authorised beneficiaries for the re-admission of selected products, with the exception of Sections 58 (1), 77 (1) and (2), 90 and 116a."

40. in Article 21a (4), the words "the locally competent tax warehouse of dispatch" shall be replaced by the words "the tax warehouse in whose territorial jurisdiction the tax warehouse (hereinafter referred to as" the tax administrator of the local tax warehouse ") which sends the selected products."

41. in Article 21a (7), the word "supply" shall be deleted;

Article 42 (22), including the title, reads:

„§ 22

Authorised beneficiary for re-admission of selected products

(1) The authorised consignee for the re-acceptance of selected products may repeatedly accept selected products under the conditional exemption scheme only on the basis of a final authorisation for re-acceptance of selected products.

(2) Where an existing authorisation for the re-acceptance of selected products is replaced, the selected products may be re-accepted on the basis of a new authorisation from the date of its notification. "

43. The following Sections 22a and 22b are inserted after Section 22:

„§ 22a

Additional condition for issuing a re-acceptance permit for selected products

The granting of the authorisation for re-admission of selected products shall also be subject to the provision of the tax security in the manner and at the level provided for by this Law.

§ 22b

Withdrawal of authorisations for re-admission of selected products ex officio

(1) The tax administrator shall revoke the authorisation for re-admission of selected products also if the authorised consignee does not accept the selected products for 3 consecutive calendar months.

(2) Where the authorisation for re-admission of selected products has been revoked ex officio, the person to whom that authorisation has been revoked may submit an application for re-acceptance of selected products not earlier than two years after the revocation of that authorisation. ';

44. Paragraph 23, including the title, reads:

„§ 23

Authorised beneficiary for single acceptance of selected products

(1) The authorised beneficiary for the single acceptance of selected products may accept the selected products on a one-off basis under the conditional exemption scheme only on the basis of a final authorisation for the single acceptance of selected products.

(2) An application for a single acceptance of selected products may be made no earlier than 3 months after the date of notification of the prior authorisation. "

45. The following Sections 23a to 23d are inserted after Section 23:

„§ 23a

Condition for granting a single acceptance permit for selected products

(1) The granting of a tax security is a condition for granting a single admission permit for selected products.

(2) The amount of the security shall be equal to the amount of the tax which the authorised beneficiary is obliged to grant and pay once those products have been put into free circulation.

(3) The tax security shall be provided by the deposit or transfer of funds to the deposit account for the tax security established by the tax administrator.

§ 23b

Authorisation for single acceptance of selected products

(1) The tax administrator shall decide on the application for a single acceptance of selected products no later than the following working day after the provision of the security, unless the tax administrator has doubts as to its accuracy or completeness.

(2) The tax administrator shall also indicate in the authorisation for the single acceptance of selected products the quantity of selected products to be accepted.

§ 23c

Termination of authorisations for single acceptance of selected products

The authorisation for a single acceptance of selected products shall cease

(a) at the time of the one-off receipt of the selected products; or

(b) three months after the date on which the authorisation for the single acceptance of the selected products was acquired.

§ 23d

Use of tax security in the event of termination of authorisation for single acceptance of selected products

(1) The date on which the tax is due will cease to exist and the amount secured will be transferred to the payment of that tax.

(2) Where a refundable overpayment has been incurred as a result of the loss of the tax security, the tax administrator shall repay it without application within 5 working days of its creation. '

46. in Article 24 (2) and Article 25 (2), the word "working" shall be inserted after the number "3."

47. In Paragraph 32 (1), the second sentence is replaced by the following: "These products may be accepted and used without authorisation for the acceptance and use of selected exempt products."

48. In the third sentence of Article 32 (3), the words "for their admission, no special authorisation under Article 13 is required 'are replaced by the words" may be accepted without admission and use of selected exempt products'.

49. Sections 33 and 33a, including the headings, read:

„§ 33

Sending selected products to the tax territory of the Czech Republic

(1) The obligation to grant and pay the tax arises in the tax territory of the Czech Republic where the selected products which have been put into free circulation in another Member State are sent by a person having his place of residence or registered office in that other Member State or on behalf of a person with his place of residence or registered office in the tax territory of the Czech Republic who does not carry out any other separate economic activity.

(2) The person who sends the selected products from another Member State to the tax territory of the Czech Republic to the person referred to in paragraph 1 shall, in order to fulfil this obligation, appoint a representative to send the selected products.

(3) Only a person having his registered office or place of residence in the tax territory of the Czech Republic who is not the same as the person who has sent the selected products may be a representative of the sending of the selected products.

(4) The representative for sending selected products is a tax entity.

(5) The provisions on the dispatch of selected products shall not apply to selected products which are the contents of a small consignment of a non-commercial nature.

§ 33a

Representative for sending selected products

(1) A representative of the sending of selected products may only carry out his activities on the basis of a final authorisation for sending of selected products.

(2) Where an existing authorisation for the sending of selected products is replaced by a new one, the activity of the representative for the sending of selected products may be performed on the basis of a new authorisation from the date of its notification. ';

50. The following Sections 33b to 33l are inserted after Section 33a, including the headings:

„§ 33b

Conditions for the authorisation to send selected products

The conditions for the authorisation to send selected products are:

(a) free of charge; and

(b) a power of attorney with an officially certified signature for the purpose of sending selected products to the tax territory of the Czech Republic.

§ 33c

Authorisation for sending selected products

The tax administrator shall decide on the application for authorisation to send the selected products within 30 days of the date on which the application is submitted, or, where appropriate, the date on which its defects or doubts as to the accuracy or completeness of the information referred to therein are removed.

§ 33d

Repeal of authorisation for the ex officio dispatch of selected products

The tax administrator shall cancel the authorisation to send the selected products also if the representative for sending the selected products for 3 consecutive calendar months does not carry out the activity that is the subject of the authorisation.

§ 33e

Procedure for sending selected products to the tax territory of the Czech Republic

(1) The representative for the sending of selected products is obliged before each shipment of selected products from another Member State

(a) notify the tax administrator

1. the name and, where appropriate, the trade description, type and quantity of selected products sent in measuring units; the name of the selected product must be given at a sufficiently precise date to enable the identification of the selected product to be established in such a way that it can be clearly established which rate of tax is fixed for that product,

2. the name, registered office or place of residence and the tax identification number, if any, of the persons who are sent the selected products; and

(b) provide security of tax.

(2) The amount of the security corresponds to the amount of tax for the quantities of selected products sent if these selected products were put into free circulation in the tax territory of the Czech Republic.