Decret No. 107 / 1945 Coll.
Decret of the President of the Republic on the transitional adjustment of the fee equivalent in the Czech and Moravian-Silesian countries
Valid
Effective from 30.10.1945
107.
Decret of the President of the Republic
of 23 October 1945
on the transitional adjustment of the fee equivalent in the Czech and Moravian-Silesian countries.
On the proposal of the Government,
(1) The fee equivalent according to the Act of 8 April 1938, No. 76 Coll. (Act) will begin again in the Czech and Moravian-Silesian countries, from 1 July 1945.
(2) The period for which the fee equivalent rules have not been in force does not exceed a 10-year period under Article 8 of the Act. If the transaction referred to in Paragraph 17 (1) of the Act has been carried out, the equivalent obligation of the original owner to the new owner shall, to the extent provided for by this decree, be equivalent to that provided that the assets were temporarily owned (held) by other persons.
(1) The fee equivalent for 1945 is due no later than 60 days from the date of the entry into force of this decree.
(2) The applicable annual regulation for the measurement period 1941-1950 is applicable for the area of payments. If the fee equivalent has not yet been assessed for this assessment period, the amount of the instalments shall be determined by a instalment due for the last quarter in which the fee equivalent rules have been effective.
(3) If they have not yet submitted an equivalent allocation, because the period under Paragraph 13 of the Act has expired at a time when the fee equivalent rules have not been in force, they must do so by 31 October 1945, otherwise the consequences under Section 14 of the Act will be met.
(4) The Minister of Finance is hereby authorised to adjust, by way of derogation, the time limits for the submission of the declaration and the withdrawal of payments for the territory which was temporarily separated from the Czech and Moravian-Silesian countries after 29 September 1938.
The applicability of the Government Decree of 16 December 1942, No 412 Coll., on the abolition of the fee equivalent, and other legislation contrary to this Decree, is hereby repealed.
This Decision shall take effect on the day of its publication; to be carried out by the Minister for Finance.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Decret No. 107 / 1945 Coll., on the transitional adjustment of the fee equivalent in the Czech and Moravian-Silesian countries |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.10.1945 |
|---|---|
| Effective from | 30.10.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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