Decree No. 153 / 1980 Coll.
Decree of the Federal Ministry of Finance on fines for late introduction of machinery, apparatus, equipment, means of transport and investment units imported from abroad
Valid
Effective from 01.01.1981
153
DECLARATION
Federal Ministry of Finance
of 21 November 1980
on penalties for late entry into service of machinery, apparatus, equipment, means of transport and investment units imported from abroad
The Federal Ministry of Finance, in agreement with the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic pursuant to § 391 (1) of the Economic Code No. 109 / 1964 Coll., as published under No. 37 / 1971 Coll. and supplemented by Act No. 144 / 1975 Coll. provides:
Subject matter and scope of the adjustment
(1) This decree provides for penalties for late entry into service or late use (hereinafter referred to as "putting into service ') of machinery, apparatus, equipment, means of transport and investment units (1) (hereinafter referred to as" machines') by state socialist organisations (hereinafter referred to as "organisations') from abroad. The decree covers machines which are both included and not included in the general budgets2) (hereinafter referred to as" machines ") regardless of the way in which they are financed.
(2) The Decree does not apply to machines which are marked in the application for the release of foreign exchange cover or in the annual foreign exchange regulation purchase plan as:
(a) basic funds in reserve;
(b) emergency supplies which, for the purposes of this decree, include machines the use of which is not intended to be used but are ready for immediate use in the event of a failure of a technological facility (a disaster) or are intended for the repair of important aggregates or, where appropriate, a production facility whose operation depends on a significant proportion of the economically important production.
Conditions for the obligation to pay fines for not putting the machine into service
(1) Organisations are obliged to pay fines if they have not put into service
(a) the machines imported from non-socialist states within the time limit for the planned entry into service, as laid down in the request by the organisation to release the foreign exchange cover submitted to the Czechoslovak State Bank;
(b) machinery imported from socialist states within the time limit specified in the construction organisation plan, (3) or under the construction regime; (4) for constructions over 2 million CZK of budget costs, but no later than the final date of transmission of capacity to the testing operations mentioned in the registration sheet (5).
(2) The organisation shall pay the fines where the time limit for putting the machine into service is not specified within one month
(a) since its takeover from the importing organisation, the higher supplier (6) or the import gestora (7)
(b) after the specified date of adaptation or completion referred to in the Economic Treaty, the machines must be assembled or adapted in the Czechoslovak Socialist Republic.
Fines
(1) The organisation is required to pay a fine of 5% of the purchase price8) if it has not put the machine into operation within the period specified in § 2. The fine shall be payable no later than 15 days after the end of the month specified by the deadline for putting the machine into service.
(2) For each additional completed month, the organisation shall pay a fine of 1% of the purchase price of the machine. The fine shall be payable no later than 15 days of the following month.
(3) The fines are paid by the organisation which puts the machine into operation by its operating (non-investment) means.
(4) For each day of delay in payment, the organisation shall pay the periodic penalty payment of 0,1% of the amount in due time and in full.
(5) The organisation will pay both fines and periodic penalty payments to the account of the relevant state budget through the financial administration.
(6) If the financial administration finds that the organisation has not paid the fines or periodic penalty payments in due time and in full, it shall require the organisation to pay them.
(7) Fines and periodic penalty payments cannot be imposed on or enforced from the organisation after 3 years from the end of the calendar year in which the organisation put the machine into operation.
Transitional provision
In cases where the machines were not put into service by the date of entry into force of this Decree, the organisation shall pay the fines provided for in Article 3 from 1 April 1981.
This Decree shall take effect on 1 January 1981.
Minister:
Lér CSc.
1) Decree of the State Arbitration of the Czechoslovak Socialist Republic, the Federal Ministry of Technical and Investment Development and the Federal Ministry of Foreign Trade No. 98 / 1976 Coll., on the import of investment units and construction works.
2) Uniform methodological guidelines of the State Planning Commission No 70 200 / 80 and the Federal Ministry of Finance No III / 715 / 80 for the preparation of the draft five-year plan for 1981 to 1985 and the draft implementation plan for the relevant years, Plan for the reproduction of basic funds.
3) Article 30 of Decree of the Federal Ministry of Technical and Investment Development No. 163 / 1973 Coll., on the documentation of buildings.
4) Decree of the Federal Ministry of Technical and Investment Development, the State Planning Commission and the State Arbitration of the Czechoslovak Socialist Republic No. 157 / 1976 Coll., on Construction Systems.
5) Article 16 of the Decree of the Federal Ministry for Technical and Investment Development and of the Federal Statistical Office No. 85 / 1977 Coll., on the conditions for the launch and registration and registration of buildings. Directive No 8 / 1979 of the Federal Ministry of Technical and Investment Development, on the management of the increase in budgetary costs of built-up buildings and on the postponement of the deadlines for the transfer of capacity to test operations and the completion of buildings.
6) For example, the Decree of the Federal Ministry of Metal and Heavy Engineering and the Federal Ministry of General Engineering No. 44 / 1977 Coll., which issues the basic conditions of engineering higher and some other supplies for domestic investment construction.
7) Paragraph 238 (2) of the Economic Code.
8) § 3 and 49 of the Order of the Federal Price Office, the Czech Price Office and the Slovak Price Office No. 137 / 1973 Coll., on Prices, as amended.
9) § 1 of the Czech National Council Act No. 33 / 1970 Coll., on Financial Administrations. § 1 of the Slovak National Council Act No. 115 / 1970 Coll., on Financial Administrations.
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Regulation Information
| Citation | Federal Ministry of Finance Decree 153 / 1980 Coll., on penalties for late entry into service of machinery, apparatus, equipment, means of transport and investment units imported from abroad |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.11.1980 |
|---|---|
| Effective from | 01.01.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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