Decree of the Government of the Czech Socialist Republic No. 117 / 1985 Coll.
Ordinance of the Government of the Czech Socialist Republic on the implementation of additional contributions by national committees and budgetary and contribution organisations managed by central authorities of the Czech Socialist Republic and national committees in the field of prices
Valid
Effective from 01.01.1986
117
GOVERNMENT REGULATION
Czech Socialist Republic
of 26 November 1985
on the implementation of additional contributions by national committees and budgetary and contribution organisations managed by the central authorities of the Czech Socialist Republic and national committees in the field of prices
The Government of the Czech Socialist Republic orders pursuant to § 9 (3) of Act No. 161 / 1982 Coll., on contributions to the state budget:
Preliminary provisions
(1) Additional charges in the area of price (1) under this Regulation are implemented
(a) national committees;
b) Budget and contribution organisations managed by central authorities of the Czech Socialist Republic and national committees
(hereinafter referred to as "the organisation ').
(2) Additional levies on non-compliance with price regulations (2) (hereinafter referred to as "unlawfully obtained funds") are used to drain funds which do not belong to the organisation under price regulations and to enforce price discipline in organisations.
(3) Additional depreciation levies based on price handicaps or as a result of price measures (3) are applied in cases where this form is economically and administratively more appropriate than a reduction or increase in prices.
(4) Additional contributions by the organisations to the budget.4)
(5) The additional payment of funds unduly obtained shall be payable within 15 days of the date of service of the decision to deposit it. Where such contribution is made without the decision of the competent authority, it shall be due within 15 days of the end of the month in which the funds obtained are found to have been obtained. In other cases, the additional levy shall be payable no later than the third day before the end of the month following the end of the period for which it is to be paid. The organisation shall submit the calculation of the additional contribution to the competent financial authority within the payment deadline unless the amount of the contribution is specified in the decision imposing it.
(6) The provisions of the separate Regulation apply to the management of additional levies. 5)
Incorrectly obtained funds
(1) Unauthorised funds shall be considered as having been obtained by the organisation by:
(a) deliver a product, service, exercise, work or real estate (hereinafter referred to as "the product") at a higher price;
1. which has not been properly created for a new product or when making a price change;
2. which was incorrectly used in the sale,
3. Since the essential qualitative or delivery conditions set out in the price decision or agreed upon at the negotiated price have not been complied with,
(b) purchase of the product at an incorrectly lower price which it itself has established or which has been established, negotiated or applied in accordance with its proposal or, where appropriate, an evaluation or purchase of the product at an incorrectly lower price, but has used a valid higher price when selling it or when calculating the price of its new product;
(c) has not made the additional levy provided for in Article 4;
(d) draw investment funds from the State budget or from the national committee's budget for the incorrectly higher price referred to in (a);
(e) deliver the product for which the price has not been determined or negotiated by the competent authority or organisation, or the price has not been determined (has not been agreed) in the prescribed form, 6)
(f) it has not defined the essential quality or delivery conditions of the product when setting (negotiated) prices;
(g) has not determined the provisional price of the service or repair in accordance with the special regulation, 7)
(h) the price has been proposed, determined or negotiated and does not have the prescribed documents necessary for verifying the accuracy of the price of the new product or the change of the price in force for the period specified by the special regulation8;
(ch) has failed to fulfil the obligation to submit a proposal for a wholesale, retail or purchase price limit for the product resulting from the task of developing a science and technology plan or a standardisation plan, where the price regulations impose this obligation.
(2) If the organisation has not proposed or determined the price (s), it shall obtain the funds referred to in paragraph 1 (a) (1) and (2) without authorisation only if:
(a) use a price higher than that indicated in the price list, its Appendix or the Price Bulletin;
(b) use the wrong wholesale price, being a participant in the price procedure, and in the design of the wholesale price, an incorrectly higher price-setting rate was calculated than that set out in the Price Order or in the rules for pricing construction and assembly works.
(3) Unlawful appropriations shall be determined as:
(a) the difference between the wrong price and the price corresponding to the price regulations in the cases referred to in paragraph 1 (a) and (b); where trade prices or wholesale prices with turnover tax and, where applicable, prices with turnover tax are the same for both customer and citizen, they shall be determined from wholesale prices;
(b) the amount of the outstanding additional levy in the cases referred to in paragraph 1 (c);
(c) the proportion of the amount exceeding the price in accordance with the pricing rules corresponding to the participation of the national budget or the national committee in the financing of the relevant investment in the cases referred to in paragraph 1 (d);
(d) 3% of the price charged for the product in the cases referred to in paragraph 1 (e) to (h), but not more than 1 million CZK in total per organisation in one calendar year;
(e) 3% of the price of the relevant task of the science and technology development plan or standardisation plan in the cases referred to in paragraph 1 (ch).
(4) The funds obtained unduly pursuant to paragraph 3 shall be quantified for a period of three years prior to the first day of the month in which they were found and for a period beyond that date until the imposition of the additional levy; they shall not be taken into account at the date of the change in the wrong price. The funds obtained by applying the provisional price shall not be considered to have been obtained unduly if they have been settled in accordance with specific rules. 9)
(5) The funds obtained unduly shall be quantified in an exhaustive manner and, where this cannot be used, the sampling method shall be applied; (10) the method of selection shall be determined by the control authority authorised to carry out the price check under the special regulations11) and, in the event of the organisation's own finding, by the superior authority. If those methods cannot be applied, the procedure laid down in Paragraph 3 (3) shall be followed.
(6) Where an organisation obtains, in respect of the same product, the means referred to in paragraph 1 (a) or (b) and in parallel with paragraph 1 (e) to (h), the funds obtained shall be recovered in accordance with the provisions of the price regulation which it has obtained by infringing a higher amount.
Additional payment of unlawful funds
(1) The subject of the additional levy shall be the funds unduly obtained under Paragraph 2, after deduction of the funds which:
(a) have been returned, or will be returned, in accordance with the Specific Regulations (12), without delay, but not later than two months after the date of the inspection finding;
(b) for infringements of other legislation13) have been implemented into the respective budgets;
(c) have been issued or will be issued to the State under a special rule (14) as an unjustified asset benefit.
(2) In the case of supplies for investment construction, the additional payment shall be made on the basis of an invoice or instalment note. The amounts obtained in the three-year period, which have been or will be returned to the customer by deduction in the following immediately following instalment or invoice, shall be deducted from the additional levy.
(3) If it is not possible to identify the total amount of funds unduly received in an exhaustive or selective manner, the additional levy is ten times the amount of funds unduly recovered at the time of the check. From 10 to 10 times, funds returned under special rules shall not be deducted. 12)
(4) If the organisation has obtained the funds referred to in Article 2 (1) unduly, according to its own findings, it shall make an additional contribution to the relevant budget without a specific decision.
(5) If the authority superior to the organisation or the authority authorised to carry out a price check finds that the organisation has obtained undue funds, the additional levy shall be increased by 50% of the total of the irregular funds obtained pursuant to Article 2. The increase in the additional levy shall not apply in the cases referred to in paragraph 3 and in Article 2 (1) (d) to (ch).
(6) The additional levy, including its increase, is imposed by the supervisory authority which found the breach of the price regulations. If it does not have an authorisation or authorisation under specific regulations and does not deposit an additional levy, it will be deposited by the Czech Price Office.
(7) The additional levy, including its increase, is imposed on a controlled organisation.
(8) The implementation of the additional contribution to the relevant budget is without prejudice to claims for the recovery of undue assets.
(9) The method of projecting the irregular funds referred to in Article 2 (1) (a) in the performance of the plan indicators, in the relations with the relevant budgets and in the building budgets shall be determined by the competent central authorities in such a way that they act in the same way as if the price regulation had not been infringed.
Additional charges for the recovery of funds on the basis of price handicaps or as a result of price measures
(1) The relevant price authority (15) may, instead of the price disadvantage of products technically and morally obsolete and products below the specified quality or efficiency, carried out under a special regulation (16), or the decision of the Czech Price Office, impose an additional levy on the organisation, up to a maximum of 30% of the price of the product concerned. The additional levy shall be calculated on the basis of the quantity of products actually delivered from the date of the price handicap, but at least on the quantity to be delivered for the period of the price handicap in accordance with the disposal plan and, failing that, by the necessary breakdown, by the quantity under the supply contracts.
(2) An additional levy of up to 30% from the basic price of the final product may also be imposed by the Czech Price Office on an organisation which does not provide the necessary amount of spare parts for the delivered final product. The additional levy shall be calculated not more than the quantities of finished products delivered in the previous year or, where appropriate, in the two years in which they were delivered, in respect of products which have ceased to be produced or imported.
(3) The competent price authority may impose an additional levy on those funds received by the organisation as a result of price measures, in particular in cases where prices of purchased raw materials, materials and products are reduced or where there is a tolerance from the essential quality or delivery conditions of the product delivered, to apply prices different for suppliers and customers and in other cases where the organisation obtains funds without merit.
(4) The additional levy referred to in paragraph 1 shall not be charged on imported products and on the volume of products delivered for export.
(5) The method of addressing the consequences of applying additional contributions in the indicators of state and economic plans, in the state budget and in the budgets of the national committees and in the system of material interest of organisations shall be determined by the competent central authorities in such a way that they act on the organisation in the same way as reductions and, where appropriate, increases in prices.
Relief from additional contributions
With the approval of the Ministry of Finance of the Czech Socialist Republic to avoid hardness and inconsistencies, or if the social interest so requires, the Czech Price Office may allow organisations to benefit from additional contributions. The application shall include an analysis of the organisation's financial situation.
Efficacy
This Regulation shall enter into force on 1 January 1986.
Korcák v. r.
1) Paragraph 9 (1) (a) and (b) of Act No. 161 / 1982 Coll., on contributions to the State budget.
2) Paragraph 9 (1) (a) of Act No 161 / 1982 Coll.
3) Paragraph 9 (1) (b) of Act No 161 / 1982 Coll.
4) Paragraph 2 (2) (a) of the ČNR Act No. 174 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions.
5) Paragraph 1 (1) (a) of the ČNR Act No. 33 / 1970 Coll., on Financial Administrations.
6) Paragraph 54 (3) to (7) of Decree No. 113 / 1985 Coll., on Prices. Paragraph 2 (1) to (3) of the Decree of the Federal Price Office, the Czech Price Office and the Slovak Price Office No V-1 / 86 on the prices negotiated in the Price Bulletin agreement of 52 / 1985 (reg., in the amount of 32 / 1985 Coll.).
7) Paragraph 36 (6) of Decree No. 113 / 1985 Coll.
8) E.g. § 57 (4) of Decree No. 113 / 1985 Coll.
9) Paragraph 7 (1) of Decree No 154 / 1975 Coll., on invoicing and payment of supplies of a non-investment nature. § 3 (2) of Decree No. 113 / 1985 Coll.
10) Paragraph 3 (3) of the Decree of the Federal Price Office, the Czech Price Office and the Slovak Price Office No. V-2 / 86 on Price Control, registered in the amount of 32 / 1985 Coll.
11) Act No. 103 / 1971 Coll., on People's Control. Act No. 122 / 1962 Coll., on State Agricultural, Food and Commercial Inspection, as amended by Act No. 31 / 1968 Coll. Act ČNR No. 116 / 1971 Coll., on Committees and Commissions of People's Control. Article 31 (2) of Act No. 145 / 1970 Coll., on National Economic Planning. Act ČNR No. 134 / 1973 Coll., on the competence of the authorities of the Czech Socialist Republic in the field of prices, as amended by Act No. 39 / 1983 Coll. Decree No. 113 / 1985 Coll.
12) Article 123 of the Economic Code. Section 451 of the Civil Code.
13) E.g. § 24 (2) of the Economic Code.
14) Article 456 of the Civil Code.
15) Act No. 134 / 1973 Coll., as amended by Act No. 39 / 1983 Coll.
16) Paragraph 21 (4) and (5) of Decree No. 113 / 1985 Coll.
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Regulation Information
| Citation | Decree of the Government of the Czech Socialist Republic No. 117 / 1985 Coll., on the implementation of additional contributions by national committees and budget and contribution organisations managed by central authorities of the Czech Socialist Republic and national committees in the field of prices |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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