Decree No. 153 / 1945 Coll.
Announcement of certain property values
Valid
Effective from 22.12.1945
153.
Decree of the Minister of Finance
of 12 December 1945
entering certain property values.
Under Section 1 of the Act of 22 November 1945, No. 147 Coll., on extraordinary measures for the purposes of property registration, in Slovakia in agreement with the delegate of the Slovak National Finance Council, I provide:
Property values subject to login.
(1) Login shall be subject to the following domestic assets:
I. (a) means of transport;
(b) inventions, patents and other authorisations;
(c) raw materials;
(d) goods and semi-finished products (warehouses);
(e) claims (on goods and others),
(f) cash,
where those values serve as part of a gainful property wholly or principally of the business of a gainful enterprise or employment.
II. (a) precious metals, precious stones and pearls,
(b) articles of precious metal, articles of art, ornaments and luxury (including antiques), and collections of all kinds (collections of coins, postage stamps and the like), provided that such articles have an individual value of more than 5.000.- Ccs, or that their aggregate value exceeds 25.000.- Ccs, the value being determined by the general price;
(c) other articles which do not belong to the usual housing, domestic and personal equipment, provided that such articles are individually of a value higher than 5.000.- CZK, where the value is to be determined by the general price;
(d) stamps and postage stamps of all kinds, if their aggregate value exceeds 500.- Kčs;
where those articles referred to in points (a) to (d) are not part of the gainful property and have been acquired after 31 December 1938 from third parties in a bribe or in any way without payment.
(2) The application shall not be subject to the property values specified in the Decree of the President of the Republic of 20 October 1945, No 95 Coll., on the deposit and other cash claims for cash institutions, as well as life insurance and securities.
It's the day to log in.
The date applicable to registration is 15 November 1945.
Persons required by registration.
(1) Anyone who, on 15 November 1945, is the owner or co-owner of the property items and rights referred to in Article 1 of this Decree, or who holds such objects or rights as if they belonged to him, or the authority responsible for the administration of such objects and rights, is obliged to identify, write down and register with the tax administration in whose territory he had his place of residence, seat or business management on 1 November 1945. The application shall be submitted by 19 January 1946.
(2) The confiscated assets and assets of the nationalised enterprises constitute a whole for the purposes of applying for registration to the extent that they consisted of the person who owned the property up to the date of confiscation (nationalisation). Collectively, confiscated assets only apply if the former owner is unknown.
(3) The application shall be for compulsory persons both physical and legal. Minerals, right-wing townships and unsurrendered property, not public commercial companies and limited companies, are also considered as legal entities.
The following shall be exempted from filing the application:
1. persons must apply if they find that the value of the property items and the rights of registration, together with the value of all other property without normal home equipment, does not exceed 50.000.- Kčs. The value of all assets in this case shall be determined by the general price;
2. property of the State, countries, districts and municipalities, including their undertakings, institutes and funds, where such undertakings, institutes and funds serve the purposes of public administration;
3. property owned by the heads of foreign states and their procession, diplomatic deputy mandates with the Government of the Czechoslovak Republic, other persons to whom international externality falls under the law, and consuls from the occupation of foreign states and with members of their families;
4. assets of the National Bank;
5. the property of the holders of public social insurance, including supplementary institutions, funds and provision facilities, established under the legal provisions on public social insurance;
6. other assets which serve exclusively and permanently the purposes of and cannot be withdrawn from the social provision of persons in the event of illness, disability, old age, death, emergency and unemployment;
7. property items which serve the purposes of worship and public cemeteries.
Application.
(1) The application in accordance with the models attached for which special forms are not issued must contain:
(a) the name, surname and date of birth of the applicant;
(b) his employment and residence on 1 November 1945 and on the date of filing of the application;
(c) his nationality and nationality;
(d) a description of the property, i.e. the name of the property applied for (Section 1), its quantity, measure or weight;
(e) the place where the registered articles are located on 15 November 1945,
(f) for the property values referred to in § 1 (1), (II), (a) to (d), the acquisition period shall also be indicated, the person who supplied the item and, when the acquisition is paid, the amount of the acquisition incurred.
(2) If the applicant is:
(a) the legal person, the precise designation and the registered office (commercial management) shall be indicated;
(b) a married woman is also obliged to indicate in the application the name and surname and address of the spouse if she is living with him in the common household;
(c) a minor, the name, surname and address of the legal representative must also be indicated in the application.
(3) Where the objects and rights applied for are belonging to several joint owners, each of them shall be required to submit an application pursuant to paragraph 1 in respect of the whole of the property and to indicate its ownership and its value, the names and addresses of the other joint owners and the amount of their shares. A description of the assets [paragraph 1 (d)] may be presented only by one of the joint owners, the other expressly stating that fact in their applications.
The application (§ 5 (1)) is made in duplicate. One copy shall be submitted by the applicant before 19 January 1946 (Paragraph 3 (1)) to the tax administration in whose territory he was domiciled on 1 November 1945 or his registered office (commercial management). The second copy shall be retained by the applicant as proof of compliance with the registration requirement.
Common provisions.
(1) Where persons who are obliged or entitled to act under this Order are not fully competent to act, they shall be obliged to act, if they are entitled to act, by their legal, official or statutory representatives. It is permissible for acts under this Order to be carried out by an agent if he submits a mandate; a spouse shall be deemed to be the agent of a second husband even without a power of attorney, unless the marriage is divorced or parted.
(2) The submissions and documents necessary for the implementation of this Order are exempt from the stamp and fee.
(1) The tax authorities and their authorities are entitled to consult, or to request, books, records, documents, letters, warehouses and so on, property values subject to registration, extracts or copies of such statements or copies of such statements or copies and to establish such property values for such persons.
(2) The tax authorities and their authorities are entitled to hear, in matters governed by this decree, by witnesses, experts and persons of omission; the provisions of Title IX. of the Act on Direct Taxation apply mutatis mutandis, with the derogation that the hearing may be carried out in the cases referred to in Sections 301, 3, 1 and 3 and that, pursuant to Sections 301, 4, 4 and 5, no notice may be given. In the cases referred to in No 2 of the same provision, the notice may not be refused on the grounds that the notice would create a risk of criminal prosecution or prosecution for a tax or pension offence; prosecutions for crimes that would have come out in this way, however, must not be introduced.
(3) The provisions on official or commercial secrecy with regard to bodies or persons other than those referred to in paragraph 1 shall remain unaffected.
(4) All public authorities, authorities and courts are obliged to provide the financial authorities and their authorities with all assistance in implementing this decree.
If it is found that the assets referred to in § 1 (1), (II), (a) to (d) have not been registered, they are forfeited to the Czechoslovak State. The penalty for such conduct under the provisions of this Order is not affected.
(1) The offence is committed by any person who, in the application under this Order, in the hearing of the Order or otherwise in the proceedings under this Order, makes false or incorrect statements, completes or confirms or withdraws something, or omits what should have been mentioned in the application, or who does not submit the application within the prescribed period.
(2) The trial of the offences referred to in paragraph 1 shall also be criminal.
(1) In accordance with Section 10, those who commit crimes intentionally will be punished with a fine of up to 1,000.000.- Kčs and, in circumstances particularly aggravating, including prison punishment within 6 months.
(2) Those who commit offences under Section 10 by neglect of compulsory care or otherwise negligence shall be punished by a fine of up to 200.000.- Kčs.
(3) Any person who, by instruction, advice, confirmation, promise or provision of assistance or otherwise knowingly cooperates with, or in connection with, a criminal offence under Section 10, will be punished independently of the punishment of persons under Section 10 by a criminal fine up to 500.000.- Ccs and in circumstances particularly aggravating, inter alia, by prison sentences up to 3 months.
The criminal proceedings for the offences referred to in Sections 10 and 11 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 obtained knowledge in proceedings under this Order or who is obstructing the exercise of an authorisation under Section 8 of this Order shall be punished by the District Court of Infringement by imprisonment within 3 months or by a cash sum of up to 100.000.- Kčs.
(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.
The Minister of Finance, in an agreement with the delegate of the Slovak National Finance Council, in Slovakia, may extend the time limits provided for in this Order if necessary and may, for reasons of particular concern, authorise exemptions from the provisions of this Order.
This decree shall take effect on the day of its publication.
Dr. Šrobár v. r.
Model of application pursuant to Section 5.
Application of property values
Příloha A.
Annex A.
Gainful property
Příloha B.
Annex B.
Property values
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Regulation Information
| Citation | Decree No. 153 / 1945 Coll., on the registration of certain property values |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1945 |
|---|---|
| Effective from | 22.12.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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