Czech News - December 1997 - Amendments To Claims For The Reimbursement Of The E

The Act published under No. 303/1997 Coll. amended the Excise duties Act. In particular, the amendment deals with the following:

• Extension of provisions regarding claims of excise duty by individuals.
• New rules for obtaining a licence for duty/tax free shops.
• Definition of conditions for reimbursement of excise tax in respect of light heating oil.
• Increase of excise tax on certain products, in particular, beer, tobacco and fuel.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information on the above, please contact Mr Richard Fletcher by telephone on +420 2 2440 1300 or E-mail directly to richard.g.fletcher@arthurandersen.com