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

2. Syllabus of presentation
Indirect Taxes
Excise Taxes
Energy taxes

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

4. 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

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

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

7. 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

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

9. 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

10. 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

11. V. Calculation
base x rate

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

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

14. 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

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

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

17. 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

18. 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

19. 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

20. 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

21. V. Calculation
base x rate

22. VI. Budgetary determination
state budget

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

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