Government Decree No. 167 / 1948 Coll.
Regulation amending Section 219 of the Implementing Regulation to the Customs Act
Valid
Effective from 13.07.1948
167.
Government Regulation
of 29 June 1948
amending Section 219 of the Implementing Regulation to the Customs Act.
The Government of the Czechoslovak Republic orders pursuant to the Customs Act of 14 July 1927, No. 114 Coll., and pursuant to the Act of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies:
(1) Paragraph 219 (3) (b) of the Decree of 13 December 1927, No 168 Coll., implementing the Customs Act, as amended by the Decree of 30 April 1946, No 104 Coll., of 6 December 1946, No 231 Coll., of 15 April 1947, No 61 Coll. and of 7 October 1947, No 169 Coll., is amended as follows:
"(b) goods made from alcohol or with an added spirit replacement levy of 290, - CZK per hectolitre of alcohol used."
(2) The list B set out in Paragraph 219 (4) of the same Regulation is amended as follows:
B. Replacement levy for monopoly duty on alcohol.
| Saz.čís. | Druh zboží | Stálá náhradní dávka | Vyměrovací základna | Tára pro vnitřní obaly |
|---|---|---|---|---|
| Kčs | ||||
| 109 | Desertní vína s přísadou alkoholu (cyperské, kapské, madeira, malaga, malvasia, marsala, moskato, porto, sherry, xeres a pod.), mají-li více než 15, nejvýše však 221/2 objemových procent alkoholu | 2.175.– | 100 kg čisté váhy nebo 100 litrů | pro sudy 13% |
| nebo | ||||
| 290.– | 100 kg čisté váhy (litrů) a stupeň přes 15 objemových procent | pro sudy 13% | ||
| 620*) | Ethylnatý ether (sirný ether) | 50.750.– | 100 kg čisté váhy | pro sudy 20% |
| 630 | Alkoholická léčiva, nemají-li více než 15 objemových procent alkoholu | 4.350.– | 100 litrů | |
| 632 | Alkoholické aromatické tresti | 26.100.– | ||
| 633b | Voňavky a kosmetické prostředky obsahující alkohol | 26.100.– | ||
This Regulation shall enter into force on the day of its publication; to be carried out by the Minister for Finance.
Zaporocký v. r.
Dr Dolansky v. r.
*) An alternative levy shall not be levied for industrial ethyl (sulphur) ether if the party submits an authorisation from the Financial Office of the I stools for the collection of sulphur ether for industrial purposes, produced from a free alcohol.
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Regulation Information
| Citation | Government Regulation No. 167 / 1948 Coll., amending Section 219 of the Implementing Regulation on Customs Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.07.1948 |
|---|---|
| Effective from | 13.07.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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