Excise and Energy Taxes 28th March 2017 doc. JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science

Syllabus of presentation Indirect Taxes Excise Taxes Energy taxes

Indirect Taxes 1. Indirect Taxes Universal VAT Selective Excise Taxes Energy Taxes

2. Excise Taxes Act No. 353/2003 Coll., on excise taxes, as amended Council directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC

2. Excise Taxes Mineral Oils Tax Raw Tobacco Tax Alcohol Tax Beer Tax Wine Tax Tobacco Products Tax Raw Tobacco Tax

2. Excise Taxes Essential Elements Administration Subject Object Base Rate Calculation Budgetary Determination Administration

I. Subjects payors special payors persons who paid the tax producers importers authorized warehouse keepers registration special payors small independent breweries persons who paid the tax

II. Object selected goods raw tobacco origin of tax duty Mineral Oils Beer Wine Alcohol Tobacco Products raw tobacco origin of tax duty

III. Base mineral oils alcohol, beer and wine tobacco products volume in liters weight in tons alcohol, beer and wine volume in hectoliters tobacco products cigarettes percentage part – price for consumers set by Custom Office for Central Bohemia Region fixed part – number of cigarettes cigars and cigarillos number of these goods tobacco for smoking weight in kilograms raw tobacco

IV. Rate mineral oils alcohol, beer and wine tobacco products fixed amount alcohol, beer and wine tobacco products cigarettes percentage part – linear rate fixed part – fixed rate cigars and cigarillos tobacco for smoking raw tobacco same rate as tobacco for smoking

V. Calculation base x rate

VI. Budgetary determination Mineral Oil Tax shared tax state budget (90,9 %) State Fund for Transport Infrastructure (9,1 %) other Excises Taxes state budget

B. Administration tax period tax return due date special provision for tobacco products

3. Energy Taxes part 45. – 47. of Act No. 261/2007 Coll., on stabilization of public budgets Council directive 2003/96/EC on restructuring the Community framework for the taxation of energy products and electricity

3. Energy Taxes Natural Gas Tax Solid Fuel Tax Electricity Tax

3. Energy Taxes Essential Elements Administration Subject Object Base Rate Calculation Budgetary Determination Administration

I. Subjects payors persons who paid the tax Natural Gas Tax suppliers to consumers operators other persons Solid Fuel Tax suppliersto consumers Electricity Tax persons who paid the tax

II. Object Natural Gas Tax Solid Fuel Tax Electricity Tax exemption natural gas and certain other gasses Solid Fuel Tax hard coal soft coal coke Electricity Tax electricity exemption

III. Base Natural Gas Tax Solid Fuel Tax Electricity Tax the amount of gas in MWh Solid Fuel Tax the amount of solid fuels expressed in GJ Electricity Tax the amount of electricity in MWh

IV. Rate 0 – 264,80 CZK / MWh 28,30 CZK /MWh 8,50 CZK/GJ Natural Gas Tax 0 – 264,80 CZK / MWh Solid Fuel Tax 8,50 CZK/GJ Electricity Tax 28,30 CZK /MWh

V. Calculation base x rate

VI. Budgetary determination state budget

B. Administration taxable period tax return due date calendar months 25 days due date

e-mail: bohac@prf.cuni.cz web: www.radimbohac.cz tel.: +420221005530 28th March 2017 doc. JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science