AMENDMENT TO THE EXCISE DUTY ACT
An extensive amendment to the Excise Duty Act took effect at the end of 2014. Among other things, the amendment changed the rules for disposing of certain mineral oils, and its primary aim is preventative: it should help combat tax fraud in the form of unlawfully mixing untaxed special mineral oils with standard fuels, especially diesel.
The amendment establishes a special list of parties which dispose of the selected mineral oils and it applies to producers, distributors and end consumers alike. However, the mandatory registration duty applies to parties which handle bulk oil or oil housed in vessels of 220 litres or greater. The amendment should not have a profound affect on small distributors and consumers. The transitory provisions require that the parties liable to register must do so by 1 April 2015.
Other articles
Four KŠB Lawyers Named to the TOP 100 Women in the Czech Legal Business
We are pleased to announce that four KŠB lawyers have been named to this year’s TOP 100 Women in the Czech Legal Business, which is compiled annually by the LEXELITE project and published by Euro magazine.
KŠB once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
