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
Richard Schmidt spoke at the Czech Competition Authority’s St. Martin's Conference 2026
KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.
Helena Navrátilová on Three Decades of the Advent Concerts of Good Will
KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.
KŠB advises LIPOELASTIC founders on the sale of LIPOELASTIC Group
KŠB, in collaboration with investment advisers from the Roklen Group, advised LIPOELASTIC Group founders Alena and Tomáš Hradil on their exit from the group, which they had built up over almost twenty-five years.
