Act No. 13 / 1947 Coll.
Law on relief in the field of enrichment tax and fees for survivors of national liberation and victims of hostile persecution and war, as well as for some dedication
Valid
Effective from 20.02.1947
13.
Law
of 30 January 1947
on concessions in the field of enrichment tax and fees for the survivors of the national struggle for liberation and victims of hostile persecution and war, as well as for some dedication.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
(1) A Czechoslovak national citizen who is involved in the national liberation struggle under this law is a
1. at the time of threat to the Republic
(a) was a member of the Czechoslovak army abroad (§ 2, paragraphs 1, 1 and 2 of the Act of 19 December 1946, No 255 Coll., on the members of the Czechoslovak army abroad and on certain other participants in the national struggle for liberation); or
(b) perform military service in some Allied army, unless it had the possibility of performing military service in the Czechoslovak foreign army; or
(c) was a member of the first Czechoslovak army in Slovakia; or
d) was a guerrilla (Section 1 of the Act of 14 February 1946, No. 34 Coll., defining the term "Czechoslovak guerilla"); or
(e) has participated for at least 3 months in the continuous activities of the foreign or domestic movement, directly towards the liberation of the Czechoslovak Republic; or
f) participated in an active Czech or Slovak uprising; or
g) was a Czechoslovak political prisoner (§ 2, paragraph 1, No. 5 of Act No. 255 / 1946 Coll.); or
2. he was a Czechoslovak volunteer in the Republican army in Spain from 1936 to 1939.
(2) Victims of hostile persecution are Czechoslovak nationals who were imprisoned or interned at the time of the increased threat to the Republic (provided) in concentration camps and similar camps for the reasons of political, national or racial, or not for the persons referred to in paragraph 1, or at whom the enemy or his helpers committed other violence for the same reasons.
(3) Czechoslovak nationals, other than German or Hungarian nationals, who were affected at the time of the state's armed alert by air attacks or other military activities shall be considered victims of war.
(1) For the estate of participants in the national struggle for liberation or victims of hostile persecution or war, the relief provided for in Section 3 of this Act shall be granted if the deceased:
1. fell in combat or
2. died from a direct result of an injury suffered in the performance of military service at the time of an increased threat to the Republic or for activities in the national fight for liberation or for a disease arising in or in that service; or
3. was executed or killed in a concentration camp or similar camp or in prison; or
4. Died on the consequences of the suffering suffered in a concentration or similar camp or prison; or
5. Lost his life by other enemy violence, or
6. has been killed by military activities of enemies or allies or died of a direct consequence of such activities; or
7. Fell in combat as a Czechoslovak volunteer in the Republican Army in Spain, or died of a direct consequence of the injury or suffering caused by this activity.
(2) In the cases referred to in paragraphs 1, 2, 4, 5 and 6, relief shall be granted only if the deceased has died from a proven direct result of the disease, injury or injury suffered.
(3) The right to relief lies with the Czechoslovak State citizen, who, at the time of the increased threat to the Republic, did not commit a crime against the Czechoslovak Republic or against national honour or committed a crime against persons or property of Czechoslovak state citizens.
(1) Acquisition as a result of death or in the event of death from the estate of participants in a national struggle for exemption or victims of hostile persecution (§ 1, paragraphs 1 and 2 of this Act) by relatives in a direct line, spouse and other buyers of the first and second class of the Law of 12 August 1921, No. 337 Coll., on enrichment tax, are exempt from inheritance tax if their net value does not exceed 50.000 Kčs. With a net acquisition value of more than 50.000 CZK to 100.000 CZK, the inheritance tax will be reduced to one quarter, with a net acquisition value of more than 100.000 CZK to 1,000.000 CZK to one half.
(2) In the case of acquisition after war victims (§ 1 (3) of this Act), the limit for exemption from inheritance tax is reduced to 25.000 Kcs. With a net acquisition value of more than 25,000 CZK up to 50.000 CZK, the inheritance tax will be reduced to one quarter, up to 100,000 CZK in half and up to 1,000.000 CZK in three quarters.
(3) The concessions provided for in paragraphs 1 and 2 of this Article are also for the acquisition of:
(a) the siblings of the deceased, if they are dependent on it and, in the case of the acquisition of agricultural holdings, also if the acquiring siblings of their own agricultural assets exceed 10 hectares and if they themselves and their families do not have an estate to farm,
(b) shelters of the deceased, provided that the conservation ratio on the day of death has lasted for at least 5 years or at least 2 years, but in this case only started from the third year at the latest. The interruption of the detention or hiding ratio due to participation in the national struggle for liberation or due to hostile persecution is not an obstacle.
(4) If the acquisition for which the benefits referred to in the preceding paragraphs apply is subject, the property shall not be measured, after which it shall be reduced to the same extent as the inheritance tax in question.
(5) When comparing the survivor's benefits under an inheritance agreement with the survivor's benefits which should be calculated without taking into account this agreement, account shall be taken of the benefits under the preceding paragraphs.
(6) The amounts in respect of which the inheritance tax relief is due pursuant to the preceding paragraphs shall be deducted from the flat-rate fee for the treatment of the survivors.
(1) Submission to legal persons under public law, and to legal persons and equipment which, according to their statutes (establishment and other instruments), pursue solely and permanently the purposes of charity or humanitarian aid, provided for in Section 1 of this Act, which have suffered damage to the health or property as participants in the national struggle for the liberation or sacrifice of hostile persectation or war, or to support survivors of such persons, shall be exempt from enrichment tax and property tax.
(2) The same exemption is applicable to aid granted by such legal persons and establishments to persons referred to in paragraph 1.
(1) The Ministry of Finance, in Slovakia, may authorise, in order to avoid irregularities which may arise as a result of this Act, the
(a) the relief provided for in Article 3 in whole or in part for the estate of persons who have been victims of hostile violence, persecution or war or their direct consequences, even in cases other than those referred to in Sections 1 and 2 of this Act;
(b) the relief provided for in Article 3, in whole or in part, for the estate of participants in the national struggle for liberation or the victims of hostile persecution or war, in the cases referred to in Article 2, even if the enrichment tax or charges have been effectively assessed and paid in the Czech and Moravian-Silesian countries before 5 May 1945, in Slovakia before 1 September 1944, at the request submitted before 31 March 1947;
(c) a full or partial exemption from enrichment tax and from real estate charges for persons other than those referred to in Section 4 of this Act, if they have suffered damage to health or property or to support members of their families or survivors.
(2) If, by granting the concessions referred to in paragraph 1, a excess payment is made before 31 October 1945, the excess shall be subject to the provisions of Section 7 of the Decree of the President of the Republic of 19 October 1945, No 91 Coll., on the renewal of the Czechoslovak currency.
(1) Gifts provided at the time of the state's armed emergency to the participants in the national exemption fight, if they have been used for activities aimed at liberating the Czechoslovak Republic, as well as gifts provided at the same time to political prisoners directly in concentration camps and similar camps or in prison, are exempt from tax.
(2) Widows and orphans after victims of Nazi persecution to whom gifts have been granted as a result of the loss of the breadwinner in the period prior to the date of application of this Act are also entitled to exemption from donation tax and from the real estate charge to the extent provided for in Article 3 (2).
(3) The dedication for the purposes of scientific, teaching, charity, humanitarian, humanitarian, religious or cultural, in particular for the rebuilding and preservation of cultural and historical buildings and monuments destroyed by war, made between 1945 and 1948 to honor the memory of the participants in the national struggle for the liberation or sacrifice of hostile persecution or the memory of the liberation of the Czechoslovak Republic, is exempt from donation tax and from the real estate fee.
The legal instruments relating to the dowries referred to in Sections 4 to 6 and other documents and official acts which are necessary to carry out such dedication and to apply the concessions provided for in this Act shall be exempt from fees and charges for official acts in administrative matters.
(1) This Act shall take effect on the day of its publication. However, its provision shall also apply if the State is entitled to the tax on enrichment, fees or benefits in this Act, before its effectiveness, but in the case of survivors whose benefits have been legally assessed and paid in the Czech and Moravian-Silesian countries before 5 May 1945, in Slovakia before 1 September 1944, only under § 5.
(2) This Act shall be implemented by the Minister for Finance.
Dr Beneš v. r.
Gottwald v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 13 / 1947 Coll., on relief in the field of enrichment tax and fees for survivors of the national struggle for liberation and victims of hostile persecution and war, as well as for some dedication |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.02.1947 |
|---|---|
| Effective from | 20.02.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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