Act No. 147 / 1945 Coll.
Act on extraordinary measures for the purposes of property registration
Valid
Effective from 07.12.1945
147.
Law
of 22 November 1945
on emergency measures for the purposes of property records.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
(1) The Minister of Finance, in Slovakia, in an agreement with the Financial Officer, is hereby authorised to make, for the purposes of the property registration, the following measures in the Collection of Laws and Regulations according to the equivalent of the Order of the President of the Republic of 20 October 1945, No 95 Coll., on the subscription of deposits and other cash claims to cash institutions, life insurance and securities:
(a) to impose an obligation that certain assets must be identified, written down and registered with the financial authorities or with other authorities entrusted by the Minister for Finance with the acceptance of applications, or that certain assets or legal proceedings concerning them or other facts relating to them must be made known to the tax authorities;
(b) declare that the assets for which the obligation under (a) is not fulfilled are forfeited to the Czechoslovak State;
(c) to provide in an agreement with the ministers concerned that certain legal acts on the assets to be identified under (a), drawn up and registered or made known, shall be invalid unless the obligations imposed under (a) are fulfilled, and that entries in public books and registers relating to such assets may be authorised only if it is duly demonstrated that the obligations under (a) have been completed.
(2) The measures referred to in paragraph 1 may not apply to the assets listed in the decree of the President of the Republic No 95 / 1945 Coll.
(1) In implementing the decrees issued under this Act, the financial authorities and their bodies are similarly authorised under the provisions of § 23 of Decree of the President of the Republic No. 95 / 1945 Coll., in respect of all persons and bodies to which these decrees will apply; the details shall be set out in the relevant decrees.
(2) All public authorities, authorities and courts are obliged to provide financial authorities and their authorities with all assistance in the implementation of decrees issued under this law.
(1) Anyone who violates or fails to fulfil obligations imposed on him by decrees issued under this law is committing a criminal offence.
(2) Those who commit the offence referred to in paragraph 1 intentionally shall be punished with a fine of up to 1,000.000- Kčs and in circumstances particularly aggravating, in addition, by punishment of prison within 6 months.
(3) Any person who commits a criminal offence under paragraph 1 by neglect of compulsory care or otherwise negligently shall be punished by a fine of up to 200.000- Kčs.
(4) Any person who, by instruction, advice, affirmation, promise or assistance or otherwise knowingly cooperates with, or in, an offence referred to in paragraph 1 shall be punished independently of the punishment of persons referred to in paragraph 1 by a criminal fine of up to 500.000 Kcs and in circumstances particularly aggravating, in addition to the prison sentence of 3 months.
(5) The criminal offence referred to in paragraph 1 shall also be a criminal offence itself.
(6) The criminal proceedings for offences under this paragraph shall be carried out by the competent tax administration in whose territory the defendant is domiciled or residing. If a prison sentence is proposed, the criminal record shall be issued by the tax administration in the Senate; in other cases, the tax authority itself shall issue the finding. Otherwise, the provisions of Title VIII of the Direct Taxation Act apply mutatis mutandis to criminal proceedings.
(1) Any person who has been unduly informed of information acquired in proceedings under regulations issued under this law, or who is obstructing the exercise of an authorisation pursuant to Paragraph 2 (1) of this Act, shall be punished by a court for the offence by imprisonment within 3 months or by a penalty of 100.000- CZK.
(2) The attempt of this crime is criminal as a crime itself.
(3) The prosecution shall be instituted only on a proposal from the Ministry of Finance or by a person who feels wronged by an unauthorized communication.
This Act shall take effect on the day of its publication; It shall be implemented by the Finance Minister in agreement with the Ministers involved.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 147 / 1945 Coll., on extraordinary measures for the purposes of property registration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.1945 |
|---|---|
| Effective from | 07.12.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0