Regulation No 102 / 1949 Coll.
Regulation amending and supplementing Section "C 'of the General Tax Tariff
Valid
Effective from 01.04.1949
102.
Order of the Minister for Finance
of 5 April 1949
amending and supplementing Section "C 'of the General Tax Tariff.
The Minister of Finance hereby orders, pursuant to Paragraph 37 (1) (a) of the Act of 21 December 1948, No 283 Coll., on General Tax:
The General Explanatory Notes to Section "C 'of the General Tax Tariff issued by Decree of the Minister of Finance of 24 December 1948, No 285 Coll., are amended as follows:
1. The last sentence of explanatory note 1 is as follows: "Agricultural land means all land with a cadastral yield with the exception of forest land. '
2. The following three paragraphs are added:
"Farmers on agricultural land with an area not exceeding 20 hectares, on which the district national committee shall determine, pursuant to the previous paragraph, that they are required to pay a general tax in 1949, shall be authorised to defer the payment obligation of the parties to that tax until 31 December 1949, if, by 30 April 1949, it submits to the competent financial office of the I stool the confirmation of the local national committee of residence that they have concluded a contract for the production of agricultural products under the Government Regulation of 25 January 1949, No 6 Coll., on agricultural production under the contract, and the contract for the supply of agricultural products under the Government Regulation of 25 January 1949, No 7 Coll.
If a farmer, subject to the provisions of the preceding paragraph, fulfils the contract for the production of agricultural products and the contract for the supply thereof and provides proof of the proper performance of the contracts awarded to him by the extraordinary maintenance committee of the local national committee of his residence, the decision of the district national committee determining that the farmer should pay the general tax for 1949 shall cease to be effective. If the farmer does not submit a confirmation of the extraordinary maintenance committee of the local national committee within that period, he shall be obliged to pay the general tax for 1949 by 31 December 1949.
The provisions of paragraphs 2 and 3 of this explanatory note shall be without prejudice to the provisions of paragraph 1 thereof, insofar as they apply to farmers on agricultural land the area of which does not exceed 20 hectares, who have duly complied with the production and delivery obligations for 1948 referred to in paragraph 1. ';
This Regulation shall enter into force on 1 April 1949, with the exception of Article I, Article 1, which shall take effect on 1 January 1949.
Fierlinger v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Regulation No 102 / 1949 Coll., amending and supplementing Section "C" of the General Tax Tariff |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.1949 |
|---|---|
| Effective from | 01.04.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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