Act No. 134 / 1946 Coll.
Law on the benefit of property gains and on the benefit of property
Valid
Effective from 30.09.1946
Contents
ČÁST PRVNÍ.
§ 1.
§ 2.
§ 3.
§ 4.
§ 5.
§ 6.
§ 7.
§ 8.
§ 9.
§ 10.
§ 11.
§ 12.
§ 13.
§ 14.
§ 15.
§ 16.
§ 17.
§ 18.
§ 19.
§ 20.
§ 21.
§ 22.
§ 23.
§ 24.
§ 25.
§ 26.
§ 27.
§ 28.
§ 29.
§ 30.
§ 31.
§ 32.
§ 33.
ČÁST DRUHÁ.
§ 34.
§ 35.
§ 36.
§ 37.
§ 38.
§ 39.
§ 40.
ČÁST TŘETÍ.
§ 41.
§ 42.
§ 43.
§ 44.
§ 45.
§ 46.
§ 47.
§ 48.
§ 49.
§ 50.
§ 51.
§ 52.
§ 53.
§ 54.
§ 55.
§ 56.
§ 57.
§ 58.
§ 59.
§ 60.
§ 61.
§ 62.
§ 63.
§ 64.
ČÁST ČTVRTÁ.
§ 65.
§ 66.
§ 67.
§ 68.
§ 69.
§ 70.
§ 71.
§ 72.
§ 73.
§ 75.
§ 76.
§ 77.
§ 78.
§ 79.
§ 80.
§ 81.
§ 82.
§ 83.
§ 84.
§ 85.
§ 86.
§ 87.
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134.
Law
of 15 May 1946
about the property increase levy and the property levy.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
Login.
Subject.
General.
(1) Login obligations for the purposes of the property increase benefit and property benefits under the provisions of this Act shall be subject to:
(a) domestic property;
(b) foreign property belonging to physical persons who, on the relevant day of the country, were resident abroad (§ 2, paragraph 1, paragraph 2, and paragraph 5) for more than one year, and to Czechoslovak nationals who, acting as a national civil servant, were resident abroad on that date, or legal persons who had their registered office in the country on that date (commercial management);
(c) debts and burdens.
(2) Property, debts and burdens are subject to registration obligations according to the state in which they were in the days applicable to the registration of the property (§ 2).
(3) Domestic property is:
(a) property items which are domestic, even if they are part of an economic unit which is partly domestic, partly abroad. For tender and securities, the place of custody shall be the place of custody;
(b) property rights, including receivables, where their legal or economic effects are manifested or are to be expressed in the country. Domestic property rights are, in particular, the exploitation and consumption rights on domestic real estate, claims secured on domestic real estate, shares in an enterprise which has its registered office (commercial management) in the country or in the assets of a domestic branch of a foreign enterprise, unless the right to share is linked to the holding of shares or coupons, and privileges and patents granted in the country.
Time applicable to the registration of assets.
(1) The date applicable to the registration of the property, unless otherwise specified (paragraphs 2 and 5, § 22, paragraph 2 and 3) is:
1. 1 January 1939, on which date the initial holding of the property shall be determined (the relevant starting date), and
2. 15. November 1945, on which date the final state of the property shall be determined (the final day). The time period between the two days is referred to in other provisions as "the relevant time."
(2) Owners (holders) of agricultural, forestry or gainful property who maintain ordinary commercial or economic books may take the initial date on which the last periodic accounts were drawn up before 1 January 1939 or after 1 January 1939, but no later than the end of February 1939 for that property on the relevant date.
(3) The following provisions shall apply to the compensation of transfers between the property referred to in paragraph 2 and the other property (paragraph 4) which occurred with the same person between the date of the closure and the other date of the opening for the other property:
(a) where the property or right has been excluded from the property referred to in paragraph 2 and transferred to other property, it shall be treated with the property or right as if, on the date applicable to the establishment of the initial state of the other property, it were still one of the assets from which they were excluded;
(b) where the property or right has been excluded from other assets and transferred to the property referred to in paragraph 2, it shall be treated with the property or right as if, on the date applicable to the establishment of the initial state of the other property, it were still one of the other.
(4) The other property referred to in paragraph 3 shall also be agricultural, forestry or gainful property (gainful enterprise) other than that from which the property or right under (a) has been excluded or transferred under (b).
(5) Owners (holders) of gainful property who keep proper trade books may take the final date of 31 December 1945. However, this day must be taken as the final date if the application under the Order of the Minister of Finance of 12 December 1945, No 153 Coll., for the registration of certain property values was filed as of 31 December 1945. In this case, the provisions of paragraph 3 shall apply mutatis mutandis to the compensation of transfers between different types of property of the same person.
Property types.
The property referred to in § 1 is property:
(a) agricultural and forestry;
(b) land and household,
(c) gainful; and
(d) other.
Agricultural and forest property.
(1) Agricultural and forestry assets are all property items and rights which are devoted on a permanent basis to agriculture, forestry, horticulture, winery or farming as a principal purpose. Agricultural and forestry assets include in particular:
(a) land (including special establishments such as vineyards or hops);
(b) residential and economic buildings;
(c) agricultural machinery, tools, towing and breeding livestock and the like;
(d) by-firms, where they essentially have farm products and are not industrial enterprises;
(e) land and equipment for the extraction of the substance of the parification land (e.g. the breaking of stone or sand collection) for the own use of the farm.
(2) However, currency, deposits, securities and claims subject to registration as other assets are not part of the agricultural and forestry assets (Section 7).
Land and home property.
(1) Land property and household property are all real estate, property ownership rights, construction rights and other rights which are calculated in accordance with the statutory provisions on immovable property, including accessories (paragraph 3). However, land and property are not land, buildings and rights belonging to agricultural and forestry assets (§ 4) or to gainful property (§ 6). According to this, the property of the land and the property of the house are mainly construction land, housing and family houses and home gardens.
(2) Land occupied by agriculture, forestry, horticulture, winery or pond farming is one of the land and home property when it is parked under a stopping plan or when it has already been purchased as building land.
(3) The property is owned by objects which are permanently physically linked to the property or which its owner has designated for the permanent use of the property. The condition is that these items belong to the owner of the property or to members of his family (§ 16, par. 6).
Expensive property.
(1) The profit-making assets are all property items and rights which serve wholly or mainly the operation of a gainful enterprise and belong to the owner of the undertaking or to members of its family (§ 16, par. 6). However, the items and rights belonging to agricultural and forestry assets and forming a separate establishment, as well as the property and rights referred to in § 9, § 2, are not the property of the earnings.
(2) The pay-out undertaking shall be created by any permanent independent activity that aims to achieve profit. The pursuit of free professions and trade similar to them is also an activity which seeks to achieve profit. The mining of the nature of the parification land operated after the business, e.g. the acquisition of peat, the breaking of stone and the quarrying of land, is also a profitable business.
Other property.
Other assets include all property items and rights which are not part of the agricultural and forestry assets (§ 4), land and household property (§ 5), or gainful property (§ 6) and are not explicitly excluded from other assets under other provisions.
Other assets include in particular:
1. domestic and foreign currency;
2. savings and current account deposits, including interest [Paragraph 25 (3) (b)];
3. securities of all kinds, such as shares, liens, tickets and other public bonds. Securities shall also be considered as holdings in collective custody, coupons and shares and public loans for which no cuts have been issued;
4. shares in limited liability companies, racing shares in profitable and economic communities (cooperatives) and other social contributions. However, the shares of members of public companies, limited companies and other companies with which the shareholders are considered to be entrepreneurs (joint entrepreneurs) are the profitable assets of the shareholders;
5. capital claims of all kinds with interest [Paragraph 25 (3) (c)];
6. the right to receive and benefit from other repayable services;
7. other separate property rights, e.g. original rights, patents, claims for compensation for property which has been nationalised and under;
8. Claims on compensation for war damage, where the compensation is incurred on property which would be subject to registration, claims on claims for repayment of property which the owner has forfeited for reasons of national, racial or political persecution, as well as claims on overpayments on taxes, fees and other public benefits, if those claims relate to the period before the relevant date of the initial or final, even if the claim arises after those dates;
9. Life insurance claims and pension insurance claims still outstanding; such rights shall be deemed to be the property of a person other than the policyholder if he has acquired against the insurance undertaking an amount of entitlement insured which cannot be withdrawn from him by the insurance policy;
10. entitlements acquired at the relevant time:
(a) by an insured person under an individual supplementary insurance contract pursuant to the applicable rules on public social insurance pursuant to Article 122 of the Law of 21 February 1929, No 26 Coll., on the pension insurance of private employees in higher services, as amended, or under Section 128 of the Law of 9 October 1924, No 221 Coll., on the insurance of employees in the event of illness, disability and old age, for a one-off premium paid by him himself;
(b) an insurer to acquire or increase claims on insurance benefits for supplementary institutions established under § 119 of Act No. 26 / 1929 Coll., for other insurance institutions subject to supervision by the Ministry of Labour and Social Welfare pursuant to § 121 of Act No. 26 / 1929 Coll. or under § 258 of Act No. 221 / 1924 Coll., after the insured person in the case of the smaller mutual insurance companies established under § 44, § 1 to 4 of the Insurance Regulation (Ministerial Decree of 5 March 1896, § 31 of the Act No. 31 of the Insurance Act, on the creation, establishment and management of insurance companies, after the Government Decree of 19 October 1922, Section 307 of the Act of the Insurance Act of 19 October 1922, on the Establishment, and the Management of Insurance in Slovakia and Podkarpatska Rusi) for a one-fee paid by the insured or insured person;
11. commitments received for a one-off payment at the relevant time by participants in insurance or reinsurance facilities, similar to those referred to under No 10, operating in the territory of the Czechoslovak Republic, irrespective of the legal form in which they are established;
12. claims and commitments received at the relevant time by participants in insurance or reinsurance institutions referred to in Article 15 (1), (6) and (7), and other similar establishments, provided that such claims and commitments have been obtained by paying back the amounts needed to secure a pension in excess of CZK 70,000. - per year for an individual, where these amounts have been paid by the employer without a legal obligation for staff;
13. precious metals, precious stones and pearls;
14. articles of precious metal, articles of art, ornaments and luxury (including antiques), as well as collections of all kinds, e.g. coin collections, postage stamps and the like.
Other assets are not subject to registration and are not subject to:
1. home equipment (including clothing, linen and footwear) with the exception of the items referred to in Sections 8, 14, where, on the relevant day, it serves the ultimate personal need by applying to the debtor or to members of his family (§ 16, paragraph 6), not for gainful purposes or for purposes of another kind (e.g. the imposition of profits). For a purpose other than personal use, it may be considered that, if the opposite is not demonstrated, for example, if the value of the domestic equipment obtained at the relevant time exceeds the amount of Kčs 25.000.-. This amount will be increased for each member of the family by another Kčs 25.000.-. The value is the amount which domestic equipment would be valued as a property gain (§ 23 to 28);
2. Original rights to works of art, writing and music, not even such works themselves, if they are owned by the originator or after his death by a widow (widower, companion) or his minor children;
3. exchanges by farmers from the beneficiaries in the agricultural holding procedure, where they are paid mainly from the proceeds of the assets transferred and do not exceed the normal rates on the site and where the recipients are mainly dependent on them by their nutrition;
4. claims against all insurance and reinsurance undertakings which are not subject to registration under the Decree of the President of the Republic of 20 October 1945, No 95 Coll., on deposit and other claims on cash institutions, as well as life insurance and securities, with the exception of Sections 8, 10, 11 and 12;
5. Claims on capital or pension in the event of accident or sickness insurance or compensation for accidents or illness;
6. claims based on statutory alimentation obligations.
Property items referred to in Sections 8, 14 and all other property items and rights belonging to other assets and not explicitly mentioned in Section 8 shall be subject to registration only if they have been acquired at the relevant time and have an individually greater value than the Kčs 5.000.- or if their aggregate value exceeds the amount of Kčs 25.000.-. The value is the amount of the property items and rights to be valued as an asset increment (§ 23 to 28).
Debts and burdens.
(1) Debt is the amount of money actually reducing the value of the assets on the date on which the assets were entered. The maturity of the debt is not required.
(2) Bremen are commitments to fulfil or suffer something which cannot be classified as debt within the meaning of paragraph 1. Otherwise, the provisions of paragraph 1 shall apply mutatis mutandis.
Insurance-technical reserves.
For insurance companies and for social insurance institutions (pension institutions), only those insurance-technical reserves that the Minister of Finance will designate by decree in the Official Journal shall count on the reported reserves for debt.
Taxes, fees and other public benefits.
(1) In addition, arrears on taxes and other repayable public benefits, which are according to the measurement for direct taxes for the financial year 1945 and previous years, for turnover tax and luxury tax for the tax period 1945 and for the previous, for other repayable taxes and benefits for the period up to the date applicable to the registration of the property, shall be considered as debt. The arrears of fees and other public benefits shall be deemed to be a debt where the State's entitlement to such fees and benefits was incurred no later than the day on which the property was entered. The additional tax, levy and other public benefits shall be taken into account only if the initial measurement was incorrect or if it had not been made at all without neglecting the obligation of the party.
(2) The Ministry of Finance, or any other office authorised by it, may also, in the event of special hardness, recognise for debt seven-eighths of the regulation of direct taxes for the financial year 1946, for the entire regulation for the financial year 1946, if the operative date is 31 December 1945.
Which liabilities are not debt.
(1) Debts and burdens are not payable expenses to be paid on current income under the law or the statutes (instruments of incorporation) or for other legal reasons.
(2) Debts and burdens are not, although they are shown in the accounts as liabilities, in particular basic or ordinary assets, reserve funds and balance sheet surpluses from previous years. However, debts are the competitive shares of economic and profit-making communities (cooperatives) in the name if they are expulsible.
Liberation.
(1) The following shall be exempt from registration:
1. property of the State and of its enterprises, institutes and funds, if not covered by paragraph 2, including property forfeited to the State under the provisions of the Decree of the President of the Republic of 19 June 1945, No 16 Coll., on the punishment of Nazi criminals, traitors and their handlers, and on extraordinary folk courts, under the provisions of the Decree of the President of the Republic of 19 June 1945, No 17 Coll., on the National Court and under the Decree of the Slovak National Council of 15 May 1945, No 33 Coll., No. 108 Coll., on the punishment of fascist criminals, occupants, traitors and collaborators and funds of the National Recovery. Property forfeited or confiscated in accordance with the provisions of these Decrees and the Regulation is determined directly for the purposes set out in § 80, with the exception of property referred to in § 18 of Decree No. 108 / 1945 Coll.;
2. property confiscated under the provisions of the Decree of the President of the Republic of 21 June 1945, No 12 Coll., on confiscation and accelerated distribution of the agricultural assets of Germans, Hungarians, as well as traitors and enemies of the Czech and Slovak peoples, and property confiscated under the Order of the Presidency of the Slovak National Council of 27 February 1945, No 104 Coll. on confiscation and rapid distribution of the agricultural assets of Germans, Hungarians and traitors and enemies of the Slovak people;
3. the assets of countries, districts and municipalities, including their undertakings, institutes and funds, where such undertakings, institutes and funds serve the purposes of public administration or public transport;
4. property owned by the heads of foreign states, diplomatic representatives mandated by the Government of the Czechoslovak Republic, other persons to whom exterior law applies, and consuls from the occupation of foreign states and with members of their families, if these persons are not Czechoslovak members and are guaranteed reciprocity. The exemption shall not apply to domestic immovable property, claims secured on domestic immovable property, to domestic gainful property and to property linked to domestic forcibly preserved property or legislation. Exemptions to the same extent and under the same conditions shall also be enjoyed by the property of officials and founders, which are used by diplomatic agents or professional consuls only for the work of embassies or consulates or in their families;
5. property of the Czechoslovak National Bank;
6. the assets of the holders of public social insurance, including supplementary institutions, funds and provision facilities, established under the legal provisions relating to public social insurance, and of the smaller mutual associations of insurance undertakings established under Section E of the insurance regulation;
7. Other assets which serve exclusively and permanently the purposes of social security measures (security, support, etc.) in the event of illness, disability, old age, death, emergency and unemployment, and cannot be withdrawn from them. The exemption applies under the same conditions to the assets of pension and support funds which are not legal persons. The Minister of Finance is hereby authorised to lay down detailed conditions for such exemption;
8. property items which serve the purposes of the service and public cemeteries;
9. claims and commitments referred to in Sections 8, 10 and 11, provided that they do not exceed, in total, the amount of Kčs 25.000.-;
10. maintenance principal (funds) of water cooperatives established under water laws.
(2) The exemption provided for in paragraph 1, No 1 shall not apply to the property of the undertakings listed in the Decree of the President of the Republic of 24 October 1945, No 100 Coll., on the nationalisation of mines and certain industrial enterprises, of 24 October 1945, No 101 Coll., on the nationalisation of certain undertakings in the food industry, of 24 October 1945, No 102 Coll., on the nationalisation of equity banks, and of 24 October 1945, No 103 Coll., on the nationalisation of private insurance undertakings (hereinafter referred to as "nationalised undertakings"), even if previously confiscated under the provisions of the Decrees referred to in paragraph 1, No 1.
(3) No further exemption shall be granted from the registration requirement if the value of the donated assets exceeds the amount of Kčs 100.000.- at the relevant time. Under the same conditions, property which was at the relevant time dedicated to the purposes referred to in paragraph 1, No 7 shall also be subject to the application of the same donor to the same gift, for the determination of the value limit referred to in the first sentence. Value means the general price (Paragraph 28). The application must not only be given (§ 16 (1)), but also the person who donated the property. Failure to comply with the registration requirement under the provisions of this paragraph shall be punishable by a fine of up to twice the general price of the donated property.
(4) The Government may, on a proposal from the Minister of Finance, exempt Slovakia from the application of the application of assets other than those referred to in paragraph 1 on a proposal from the delegate.
The subject.
General.
(1) Property is required to be registered by the owner (his legal representative), in the case of the person holding the property as if it belonged to him (paragraph 5), or by the authority responsible for managing the assets of the nationalised enterprises (§ 15, paragraph 2). The authority entrusted with the management of the assets of a nationalised enterprise whose property was not yet established at the time of filing the application (§ 18) (§ 12 of Decree No. 100 / 1945 Coll. and § 8 of Decree No. 101 / 1945 Coll.) is the person (institution) listed in § 27 of Decree No. 100 / 1945 Coll. If a national undertaking has already been set up by virtue of the assets of a nationalised undertaking at the time of filing the application, it shall be obliged to register the assets of the national undertaking. Where the assets of a nationalised undertaking have been acquired after the relevant date of the final entry into one or more national undertakings, the national undertaking which has taken over all or most of the assets of the nationalised undertaking shall be required to register the assets of the nationalised undertaking. In dubious cases, the assets of a nationalised undertaking will be registered by a national undertaking which will be requested by the competent financial authority to submit the application (§ 32). For the purposes of applying for registration, the assets of the nationalised enterprises shall constitute the whole to the extent that they were with the person who owned the property until the date of nationalisation.
(2) Persons referred to in paragraph 1 are required to register the property if all the property subject to registration is of greater value than Kčs 100.000.- or exceeds the capital gain determined in accordance with § § 23 to 31, for physical persons the amount of Kčs 20.000.-, for legal persons the amount of Kčs 10.000.-. The value is the general price (Paragraph 28) on the operative day of the final (without deducting any debts and burdens). Logging obligation affects both physical and legal persons. Minerals, right-wing townships and undivided (undivided) estates, but not public companies and limited companies, are also considered as legal persons.
(3) Persons referred to in paragraph 1 shall be required to make themselves known even if the value of the assets subject to registration does not exceed the amount of Kčs 100.000.- or the capital increase of Kčs 20.000.- or Kčs 10.000-:
(a) the assets which were subject to registration under the provisions of Decree No. 95 / 1945 Coll. In the case of deposit accounts and other creditor accounts, not only the status on 15 November 1945, as indicated in the application under the provisions of the quoted decree, but also the status on the date of the entry into force of this Act, if this status was increased after 15 November 1945 by transfers from other accounts, in particular from accounts linked to the provisions of the President's Order of 19 October 1945, No 91 Coll., on the renewal of the Czechoslovak currency;
(b) deposit accounts or other creditor accounts which are bound by the provisions of Decree No. 91 / 1945 Coll., but arose only after 15 November 1945. These deposit (credit) accounts shall be entered according to their status at the date of the entry into force of this Act;
(c) property values the release of which, under special provisions, requires proof that they have been registered for the purposes of benefits under this law;
(d) all assets (§ § 3 - 10) at the invitation of the applicant authority (§ 32).
(4) The head of the family is required to register the assets of its family members on the two operative days (Paragraph 2 (1)) together with its own property (paragraph 6). The property of the family members will be added to the property of the head of the family.
(5) The person holds the property as if it belonged to him in particular if all the formal legal conditions for the acquisition of ownership (such as the transfer of property rights in the land register) have not yet been fulfilled or if he acquired the property illegally. If there is doubt about ownership of the property, the property shall be registered by the person who has it in actual power or administration.
(6) Members of the family shall be considered as members of the wife or partner and minor children (grandsons, pastors, shelters) if they live on the final final day with the head of the family in the household community. Minors who have lost both parents shall be considered as separate subject to the registration requirement.
(7) The person who manages the survivor's fortune and, if not, the person appointed by the survivor's court to do so shall be liable for the non-surrendered (divided) survivors.
(8) In the cases referred to in § 8, No 12, the employer who paid the relevant amount will fulfil the application requirement.
Property owned by multiple persons.
If the property is owned by several persons who are not members of the same family, each party to the property shall fulfil the registration requirement. In doing so, it shall indicate the amount of the share (capital gain) due to it (e.g. 1 / 2, 1 / 4, etc.) and the names and addresses of the joint owners.
Time limit for filing the application.
The application shall be submitted within 60 days of the date of entry into force of this Act. The Office may exceptionally extend this period, but not by more than one month. The first request for an extension of the deadline is a simple one.
Model and content of the application.
(1) The property shall be drawn up on the official form of the application, the specimen of which shall be issued by the Ministry of Finance, and registered with the competent authority (§ 32). The application shall specify in particular:
(a) the initial and final stocks of each type of property by principal character;
(b) property gains and losses and their valuation (§ 23);
(c) the information referred to in § 16 (3) (a) to (c);
(d) accessories, explanatory notes and notes for each item.
(2) The initial or final status of the property shall not be indicated for vehicles, machinery, office equipment and other inventories of gainful enterprises, provided that an increase in assets is appreciated in accordance with the provisions of Sections 26, 2 and 3.
(3) Only the final status of the property and the capital increase and its valuation shall be given for the property items and rights referred to in Section 10.
(4) For assets of nationalised enterprises (§ 15 (2)), for assets donated or donated under § 15 (3), as well as for assets devoted to the purposes set out in § 34 (3), the Ministry of Finance may, by decree, provide for a different form of entry in the Official Gazette than that provided for in paragraphs 1 to 3 above.
Determination of the initial state of property.
(1) Property items and rights may be included in the initial status of the property only if it is demonstrated in good faith that they were already part of the assets subject to registration on the relevant date of the initial. Proper ID of property items and rights whose yield, possession, transfer and similarly on the relevant date of the initial or previous date is subject to taxes, fees or other public benefits are the data (original, corrected or supplemented) contained in the relevant assessment files on 30 June 1945. However, this is not the case if the assessment files were destroyed or if the taxpayer was not obliged, under the provisions in force, to grant or to grant a property value, as in the case of enterprises without a buyer's accounting under paragraph 2 (a). (j) the implementing regulation of § 10, paragraph 1 of the Direct Tax Act, interest on savings deposits up to the amount of Kčs 1.000.- pursuant to § 34 of the Act cited and so on. However, amnesty submissions made by that date shall only be taken into account if the data provided by them at the request of the evaluating authority are reasonably demonstrated. This licence is not required if the initial assets are not increased by more than Kčs 50.000.- by amnesty submissions. The initial holding of assets for savings or current account deposits is also permitted:
(a) by book (s) or current account (s), if the person is required to apply or in the name of persons who have been or are members of his family (in the case of married women, also in the name of their freedom) or in the name of the deceased, after which the person has inherited the property by application or by his family members;
(b) by means of book (s) or current accounts other than those referred to in (a), provided that the document of the money institution is attached that the deposit has been established by the persons referred to in (a), or that the person required by the application or members of his family hold the deposit until 30 June 1944 as owners. If the person does not have an application for a compulsory deposit book (sheet), the proof may also be provided on the same condition by confirming the amount of the deposit on the relevant starting date;
c) by application according to Decree No. 95 / 1945 Coll., if the initial status of the deposit is indicated therein. However, in dubious cases, the assessment authority may still request a licence in accordance with point (b).
Of the principles set out in this paragraph, the Ministry of Finance or the Office empowered by it may grant an exemption to the persons listed in § 7, paragraph 3 of Decree No. 108 / 1945 Coll. or in other specially justified cases.
(2) In cases other than those referred to in paragraph 1, the authentic instruments shall in particular be:
(a) extracts from land books and catalogues;
(b) holding books (sheets) and extracts from current or other similar accounts, after confirmation by the cash institutions of such accounts, if they can establish the deposit position at the starting date;
(c) deposit certificates of cash institutions and pledge certificates of public pawnshops certifying the safekeeping, deposit or deposit of prices on the relevant date of the initial and, in the absence of doubt, the type and value of the prices;
(d) notarial files certifying the purchase or exchange of property items and rights from before the relevant date of the initial date, if the taxpayer is the owner of the notarial date at the final date, or proves that he has sold or donated them at the relevant time, after being destroyed, lost or stolen at that time;
(e) other than (d), those written certificates or other certificates of purchase or exchange of property and rights, under the conditions referred to in (d), provided that the taxpayer has demonstrated that, due to his property or earnings, he has been able to comply with the terms of the purchase (shift);
(f) notarial files certifying the donation of property and rights from before the relevant date of the initial, if any, other written certificates under the same conditions, if they prove in such cases that they were actually possessed by the donated items (rights) after the applicable date as the owner.
(3) If there is insufficient proof of the initial condition of the property, the registration office shall examine it according to the means at its disposal, after questioning witnesses or experts. It shall also take into account its knowledge. The initial status of the tender, deposits and securities may not be recognised, except in the cases referred to in paragraph 1, in particular if a person does not justify by application enough that, in view of the ownership and earnings of the person who owned the property, there was at all the possibility of owning the tender, deposits and securities of the amount declared.
Determination of the final status of the property.
Paragraph 20 (2) and (3) shall apply mutatis mutandis to the determination and examination of the final state of assets. The registration office shall be entitled to examine, by name, the grounds for the loss of assets if the final state of each type of property is lower than the initial state.
Special provisions for determining the initial status of assets.
(1) When determining the initial status of the property, the physical persons who at the relevant time ceased to be members of the family within the meaning of the provisions of Paragraph 16 (6) shall be treated as if they had ceased to be members of the family before the relevant date.
(2) For physical persons whose property abroad is subject to registration under the provisions of § 1 (1) (b) and who have only acquired residence or residence in the country at the relevant time, the initial status of the property abroad shall be determined on the date of their entry into the territory of the Czechoslovak Republic.
(3) In the case of legal persons who were created at the relevant time, the initial status of the property shall be determined at the date of establishment. For legal persons who, at the relevant time, have transferred their registered office (commercial management) to the country, the initial status of their assets abroad shall be determined on the date on which this happened. Where a legal person is created by the formation of other legal persons or by the transformation of its legal department, the initial state of assets shall be assets belonging to the deceased legal persons or to the original legal department on the starting date. If a legal person has ceased to exist by blending in with another legal person at the relevant time, the assets which he owned on the relevant date of the initial shall be added to the initial assets of the legal person with whom he blended in.
(4) The establishment referred to in paragraph 3 shall be understood as the moment at which legal persons began their activities within the territory of the country. The fact that the formal legal preconditions for creation (e.g. registration in the Commercial Register, approval of instruments of incorporation and such as) have been met does not matter.
(5) The increase in the capital of legal entities (e.g. share capital, share capital, plant shares, kuces, equity capital, etc.) by full repayment at the relevant time is seen as if this increase had already occurred on the relevant starting date. However, this is not the case when it comes to racing shares, deductible as debt under § 14 (2). Capital transfers that have taken place in connection with transfers of insurance groups of private insurance undertakings at the relevant time shall be treated as if they had been carried out before the relevant starting date.
(6) For nationalised enterprises (§ 15 (2)), the initial state of assets is the property which served the operation of the gainful enterprise, now nationalised (national), on the operative day of the initial business (§ 2). In addition to the assets referred to in the first sentence, those assets and rights which, although devoted to the permanent operation of the gainful enterprise, were now nationalised at the relevant time, but on the relevant date, they belonged to the other assets of the person (after his family members) who were the owner of the gainful enterprise until the date of nationalisation. The same applies if the property or rights referred to in the preceding sentence have been monetized and the proceeds have only been devoted to the operation of the gainful enterprise. Other assets under the previous provisions are also gainful property (enterprise) other than those to which the property or rights (income) have been transferred.
(7) In the case of non-surrendered (undistributed) survivors, the initial condition of the property is usually that which belonged to the deceased on the relevant starting date.
(8) In the case of acquisitions of property (§ 35 (1) (a) to (e) and (3)), the initial holding of assets is that which belonged to the deceased or the donor (transferor) on the starting date.
Awards.
General.
(1) Save as otherwise provided, only the capital gain or loss of the assets applied for shall be appreciated. Property gains (losses) are property items and rights that are higher (lower) than the initial and asset improvements (losses) that occur at the relevant time and last on the final day.
(2) The asset improvement referred to in paragraph 1 shall mean investments made by or for the benefit of the owner by a third party, which have increased the value of the assets against the condition at the date of the starting date. Loss means destruction and damage to property. Wear caused by normal use shall not be taken into account unless otherwise specified. Only those items whose loss has been duly reported to the security authorities, or whose loss has occurred as a result of occupation, national, racial or political persecution, or war conditions, will be regarded as lost property items without prejudice to § 26.
(3) The initial and final assets are valued only:
(a) in the case of stocks of all kinds, as well as vehicles, machinery, office equipment and other inventories of gainful enterprises for which the property gain is valued in the manner set out in Article 26 (1) and (4);
(b) in the case of tender, deposits, outstanding claims on life insurance against capital or pension and cash claims and debts, irrespective of whether such property items (rights) are part of a gainful or other property.
(4) However, the initial state of assets and the loss of assets shall not be valued at claims from all types of life insurance of capital or pension if such claims have ceased at the relevant time by the payment of insurance capital, purchase sum or pensions. These payments shall be deducted in accordance with the provisions of Paragraph 35 (1) (g).
Decreases in some types of other property.
Property items referred to in § 8, § 14, as well as all other property items and rights belonging to other assets and not explicitly mentioned in § 8, shall be regarded as material losses if, on the relevant day, the final part of the property subject to registration and if on the relevant day the initial price individually exceeds the general price of Kčs 5.000.- or if their aggregate general price on that date was not the amount of Kčs 25.000.-. However, the condition is that it be demonstrated that the person is required to apply or that members of his family owned the person on the starting date.
Valuation of property gains and losses.
(1) The capital gain, unless otherwise specified in Sections 26, 2, 3 and 5, shall be valued at:
(a) the purchase price, i.e. the amount corresponding to the price regulations for which the property or the rights by which the property has increased were purchased. The purchase price is all that the buyer of the seller has performed for the transfer of the property, regardless of how these transactions have been marked by the parties and whether they have been certified in writing or not;
(b) an amount corresponding to the price regulations which, at the relevant time, was spent on the repair of an article already damaged on the relevant starting date;
(c) the amount which has been spent in order to obtain an item of property or a right other than that of purchase (for example, construction cargo, if the building is a property addition, for example built-up). However, the condition is that this amount corresponds to the price rules or that it is regarded as a full refund under the provisions in force;
(d) the amount which has been or is due to be paid as compensation for property which has been nationalised and which is an asset increment;
(e) the amount which has been paid at the relevant time for the pure premium (remuneration) pursuant to Sections 8, 10 and 11 or for the acquisition of entitlements and commitments under Sections 8, 12;
(f) the general price of the property object (right) in respect of which the increment occurred on the operative day (Paragraph 28), unless it is possible to apply the provisions of (a) to (e).
(2) Property losses shall be valued at:
Contents
ČÁST PRVNÍ.
§ 1.
§ 2.
§ 3.
§ 4.
§ 5.
§ 6.
§ 7.
§ 8.
§ 9.
§ 10.
§ 11.
§ 12.
§ 13.
§ 14.
§ 15.
§ 16.
§ 17.
§ 18.
§ 19.
§ 20.
§ 21.
§ 22.
§ 23.
§ 24.
§ 25.
§ 26.
§ 27.
§ 28.
§ 29.
§ 30.
§ 31.
§ 32.
§ 33.
ČÁST DRUHÁ.
§ 34.
§ 35.
§ 36.
§ 37.
§ 38.
§ 39.
§ 40.
ČÁST TŘETÍ.
§ 41.
§ 42.
§ 43.
§ 44.
§ 45.
§ 46.
§ 47.
§ 48.
§ 49.
§ 50.
§ 51.
§ 52.
§ 53.
§ 54.
§ 55.
§ 56.
§ 57.
§ 58.
§ 59.
§ 60.
§ 61.
§ 62.
§ 63.
§ 64.
ČÁST ČTVRTÁ.
§ 65.
§ 66.
§ 67.
§ 68.
§ 69.
§ 70.
§ 71.
§ 72.
§ 73.
§ 75.
§ 76.
§ 77.
§ 78.
§ 79.
§ 80.
§ 81.
§ 82.
§ 83.
§ 84.
§ 85.
§ 86.
§ 87.
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Regulation Information
| Citation | Act No. 134 / 1946 Coll., on the benefit of property gains and on the benefit of property |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.06.1946 |
|---|---|
| Effective from | 30.09.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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