Decree of the Government of the Czechoslovak Socialist Republic No. 169 / 1969 Coll.
Decree of the Government of the Czechoslovak Socialist Republic amending and supplementing certain provisions of Government Decree No. 100 / 1966 Coll., on the Planning Management of the National Economy, as amended
Valid
Effective from 01.01.1970
169
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 23 December 1969
amending and supplementing certain provisions of Government Regulation No 100 / 1966 Coll., on the planned management of the national economy, as amended
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 of Act No. 83 / 1966 Coll., on the Fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, § 391 and 395 of the Economic Code No. 109 / 1964 Coll., § 17 and 20 of Act No. 8 / 1959 Coll., laying down basic rules on the State Budget and on the Management of Budgetary Funds:
Government Decree No. 100 / 1966 Coll., on the Planning Management of the National Economy, as amended by Government Decree No. 83 / 1967 Coll., Government Decree No. 16 / 1968 Coll. and Government Decree No. 148 / 1968 Coll., hereinafter referred to as the Government Decree, is amended and supplemented as follows:
1. In Paragraph 4 (1), the words:
"Slovak national authorities'.
2. Paragraph 4 (6) shall be deleted.
3. Paragraph 5 (2) shall be deleted.
4. Paragraph 9 (3) shall be deleted.
5. Article 10 (1) (c) reads as follows:
"(c) the basic tasks of developing the economy in the areas;"
6. the following provision shall be added to Paragraph 10 (2):
"(c) the proportion of the means of employment or the amount thereof (hereinafter referred to as the" wage limit ")."
7. In Article 10 (3) (b), the words "limits on wage funds of centrally managed budgetary organisations' are deleted.
8. In Paragraph 10 (4) (b), the words "limit on the total wage fund 'are deleted.
9. Paragraph 10 (6) shall be deleted.
Article 10 (7) reads as follows:
"(7) In the field of investment construction, the scope of the investment is defined by which the provision of subsidies from the state budget and the credit policy of the Czechoslovak State Bank is determined. At the same time, the scope of investment construction for the Czech Socialist Republic and the Slovak Socialist Republic is determined in order to assist in the effective distribution of investments while respecting the same economic efficiency throughout the country. In this context, the indicative volumes of investment credits for the Czechoslovak Socialist Republic, the Czech Socialist Republic and the Slovak Socialist Republic shall also be established, which shall be specified in accordance with the principles of credit policy and the selection process during implementation. '
11. Article 12 (1) reads as follows:
"(1) If the organisation fails to fulfil a binding task - with the exception of those covered by Paragraph 11 (8) - or exceeds the binding limit, the superior authority shall be obliged to impose an additional levy on it equal to the amount which it has unlawfully obtained or saved; where the wage limit is exceeded, the superior authority shall impose an additional levy equal to three times the amount by which the limit has been exceeded. ';
12. the following paragraph is added to Article 12:
"(6) In cases where wage developments in the organisation during the year seriously jeopardise compliance with the wage limit, the superior authority or the central competent authority may change the limit set as a proportion of the wage resources to the limit set as an absolute amount of wage resources; may also, to the extent laid down by specific provisions, restrict the right of the organisation to dispose of funds in its account. '; *)
13. the following paragraph shall be added to Paragraph 13:
"(3) Indicative indicators also serve to assess how the authorities and organisations provided the needs of the company. '
14. Paragraph 15 is deleted.
15. The following paragraph shall be inserted after Paragraph 22:
Use of profit for taxpayers of profit tax
(1) An organisation subject to profit and capital tax is required to use profit *) first to fulfil its obligations, namely:
(a) in particular, to pay taxes and levies on the State budget or the national committee budget;
(b) contributions from the branch headquarters;
(c) to fulfil other obligations.
(2) After making the payments referred to in paragraph 1, the profit organisation shall use, in particular, to produce and supplement:
(a) the reserve fund;
(b) a fund of cultural and social needs;
(c) the construction fund;
(d) other special-purpose funds;
(e) the remuneration fund. "
16. Article 24 (2) (a) reads as follows:
"(a) by means of basic means serving as separate establishments * *) mainly for housing, health, rehabilitation, educational, cultural and physical purposes, for recreation of own employees (including pioneering recreation ROH) and for racing and accommodation,"
17. Article 24 (2) (c) reads as follows:
"(c) of the basic means used exclusively for the purpose of civil defence and specific tasks and of the separate investments of the budgetary plan and of civil defence, provided that they are not used in the performance of the tasks of the national economic development plan;"
18. the words:
"(in Slovakia, the delegation of the Slovak National Finance Council) '.
19. the words:
"(in Slovakia with the delegation of the Slovak National Finance Council) '.
20. Paragraph 26 (2) (c) reads as follows:
"(c) the residual price of the basic funds used exclusively for the purpose of civil defence and the specific tasks and separate investments of the budget plan and of civil defence, provided that they are not used in the performance of the tasks of the national economic development plan;"
21. In Paragraph 26 (3), the second sentence is deleted.
22. the following paragraphs shall be added to Paragraph 26:
"(5) The company does not make a contribution to the depreciation of basic funds if the residual price of its basic funds is less than 40% of their purchase price.
(6) The Ministry of Finance may, in accordance with the intentions of state economic policy on the basis of a proposal from the competent central authorities or regional national committees (in the Slovak Socialist Republic of the District National Committees), reduce or forgive the company the obligation to pay a contribution from the depreciation of the basic funds.
(7) The undertaking is not obliged to pay the amount of the contribution from depreciation of basic assets in excess of 95% of the depreciation generated.
(8) The mandated central authority may decide that an undertaking to which paragraph 5, 6 or 7 applies shall pay the depreciation generated or part thereof to the branch of the branch, which shall apply them to the investment needs of the production unit. ';
23. Article 27 (1) (d) reads as follows:
"(d) contributions under Articles 12 and 83c (2),"
Article 24 (27) (4) reads as follows:
"(4) The contributions referred to in paragraph 1 (a), (b) and (e) and the payment for exceeding the wage limit (Paragraph 12 (1)) shall be made to the State budget, unless otherwise specified."
25. Paragraph 35 (2) reads as follows:
"(2) In undertakings subject to a tax on profits or to a tax on pensions, and in undertakings carrying out a profit payment (Paragraph 23 (2)), a remuneration fund shall be created which, together with the amounts of wages and other personal expenses charged to the company's costs, shall constitute the fund of workers. The source of the remuneration fund shall be that part of the profit remaining to the undertaking after payment of its obligations and after the creation and addition of other funds (pursuant to § 22 or § 22a). '
Article 26 (35) (3) reads as follows:
"(3) The gross income levy fund and the remuneration fund of enterprises subject to profit or pension tax * * *) and of enterprises carrying out profit payment may be supplemented by remuneration from socialist competition, contributions and special-purpose subsidies from supervisors or other authorities, and transfers from the reserve fund. Transfers from other funds to the Workers' Fund and transfers between the Workers' Funds are not permitted. '
Article 27 (35) (5) reads as follows:
"(5) In agreement with the competent authority of the Revolutionary Trade Union Movement, funds may be transferred from the fund of working enterprises implementing gross income contributions and from the fund of remunerations of enterprises subject to a tax on profits or tax on pensions and undertakings carrying out profit contributions.
(a) the reserve fund;
(b) after reaching the minimum amount of the reserve (Section 31) in all other funds. "
28. Paragraph 36 (1) reads as follows:
"(1) The funds of the undertakings shall be covered by:
(a) funds of undertakings of an operational nature (turnover fund, permanent pasture, free funds of corporate funds, temporarily undivided gross income or profit and other free funds);
(b) operating credits;
(c) funds provided for that purpose by the State. "
29. Paragraph 36 (3) reads as follows:
"(3) Increases in circulation (i.e. stocks, items of gradual consumption and claims) against the situation as at 1 January 1968 shall be covered by the own funds of the undertakings from the distribution of gross income or profits referred to in Article 22 (2) or Article 22a (2). The Czechoslovak State Bank may allow exemptions from this principle for seasonal and desirable sales stocks, for stocks of service-providers and in cases established by the credit policy principles. '
30. Paragraph 38 (2) reads as follows:
"(2) The Trade Directorate shall establish a technical development fund from centralised resources; it may also create (complement) a risk fund mutatis mutandis in accordance with Section 32 and other sectoral special-purpose funds. The competent central authority may impose and determine the method of management of the creation of a specific special-purpose sectoral fund. The management central authority may also determine the minimum amount of the technical development sectoral fund. ';
31. the words:
"(broken down into CSSR and of which for Slovakia) '.
32. in Paragraph 40 (1) (a), the fourth sentence is deleted:
"as regards investment actions in the Czech regions, and the authorities of the Slovak National Council as regards investment actions in Slovakia."
33.In Paragraph 40 (1), point (e) is deleted.
34. the words:
"(as regards Slovak counties, also in agreement with the authorities of the Slovak National Council) '.
35. the words:
"and the Slovak National Council."
Paragraph 36 (80) (3) reads as follows:
"(3) The provisions of the wage resources retained by the authorities and organisations in the breakdown of the mandatory limits of the implementation plan may be used either for an additional breakdown or may be tied. An additional breakdown of the wage reserve shall be amended by the plan originally drawn up by the subordinate organisations. ';
37. in Paragraph 81 (1), the words:
"or Slovak national authorities'.
Paragraph 82 (1) reads as follows:
"(1) The business relations of socialist organisations are based on the tasks of the plan and under their mutual agreement on supplies or services, as well as on the conditions for mutual cooperation. The economic management authorities shall direct these relations to ensure the objectives and objectives of the national economic development plan; where necessary, they may intervene in such relations in the manner and under the conditions laid down by law. ';
Paragraph 82 (2) reads as follows:
"(2) Production undertakings and service undertakings shall be entitled, within the scope of the activity defined by the instrument of incorporation, to determine their production programme in accordance with market needs and in accordance with established binding tasks and binding limits; in contravention of the requirements of customers, they shall not restrict production or release products from the production programme unless authorised by the superior authority. ';
40. Paragraph 82 (4) reads as follows:
"(4) A Socialist organisation may not refuse to conclude a supply or service contract under normal conditions if the delivery (service) is within its limits and the organisation does not have its capacity in terms of the required date of performance, exhausted by other supply contracts already concluded, or supply preparation contracts; it is required to meet, as a matter of priority, the requirements for supplies (services) for the purpose of ensuring the tasks identified as preferred in the national economy's State Development Plan and the requirements of those customers for which it has been established. ';
Paragraph 5 shall be deleted in Paragraph 82.
42. § 83 reads:
(1) A Socialist organisation must not act in its economic activity in a manner contrary to the good manners of competition and may harm other competing organisations.
(2) An organisation which is damaged or threatened by acts contrary to the good manners of competition is entitled to require, under the rules on unfair competition, that a second organisation:
(a) it has abstained;
(b) eliminate the unlawful situation;
(c) replace the damage, including the loss of profit. "
43. The following paragraphs shall be inserted after Paragraph 83:
(1) A Socialist organisation must not abuse its market position to obtain unjustified or disproportionate benefits at the expense of other organisations.
(2) The abuse of market position shall in particular:
(a) the enforcement of disproportionate economic conditions in connection with the conclusion of supply contracts or services (in particular performance agreements which, at the time of the conclusion of the contract, are clearly disproportionate to the performance of the organisation or agreement on unjustifiably lower property consequences in the event of breach of contractual obligations than those provided for in the law);
(b) the conclusion of a supply contract or the provision of services for additional services which are not related to the subject-matter of the contract according to economic practice.
(1) Socialist organisations must not abuse market situations in a way that may cause a market disturbance, in particular to stop or restrict the production or sale of goods, to conceal or accumulate goods in order to create a shortage of goods in order to maintain or increase prices or to obtain any other unjustified economic advantage.
(2) An organisation may not itself or in agreement with other organisations in its economic activity commit acts that could lead to exclusion or restriction of competition which would adversely affect market conditions to the detriment of other organisations or consumers contrary to the interests of the development of the national economy.
(3) The organisation may also not exceed the scope of its authorisation for an economic activity or otherwise perform an economic activity unduly.
(1) An organisation which proves a legitimate interest may request that an organisation acting in breach of the provisions of Sections 83a and 83b refrain from further infringement, remove the unlawful situation and compensate for damage, including loss of profit.
(2) If the interests of consumers or the national economy have been damaged by the conduct, the organisation is obliged to pay twice the amount unduly obtained to the State budget; However, the amount to be paid by the organisation as an additional levy under a government regulation or other legislation shall be credited to this additional levy. '
44. Paragraph 84 is deleted.
45. in the last sentence of Paragraph 85 (1), the words:
"nor limit."
Paragraph 46 (85) (3) reads as follows:
"(3) The Treaty shall define the activity which is the subject of the grouping, the manner in which it is to be implemented, the rights and obligations of the participating organisations, the reimbursement of the costs associated with the performance of the agreed activity and the consequences of the breach of the contractual obligations. Unless otherwise provided for in the contract by the Contracting Parties, they shall be liable to other socialist organisations in proportion to their shares in the activities of the association. Save as otherwise provided in the contract, the parties to the association shall share the profits according to the ratio of the size of the shares they have contributed to its achievement. '
47. Paragraph 85 (6) reads as follows:
"(6) A new Socialist organisation may be established under special regulations or under the agreement of socialist organisations, with the agreement of the central administration body responsible for the activities of the founded organisation. That authority shall also approve the statutes or statutes of the established organisation and amend them and shall act as economic management body against the organisation; the consent of the organisation to the establishment of the organisation shall be decided upon after the agreement has been reached between the authorities of the organisations which have concluded the association contract. If it is the responsibility of giving consent to the establishment of an organisation to several central government bodies, these bodies shall agree which of them shall act as economic management body vis-à-vis the established organisation. The established organisation shall be entered in the company register. The members of the association shall be liable for the obligations of the organisation in the event of its disappearance without limitation; unless otherwise provided for in the contract, they shall settle among themselves according to the amount of their shares. ';
48. Paragraph 85 (7) reads as follows:
"(7) The association contract shall cease to exist by agreement of the participating organisations or in the cases provided for in the contract. An organisation created under a contract of association may also be abolished by the authority which exercises the function of economic management over it. '
49. In Paragraph 90, the words:
"Slovak national authorities'.
(1) Where a government regulation provides for the breakdown of binding tasks, binding limits, etc. by central authorities, this is understood to mean senior central authorities in relation to the organisations they manage.
(2) Where a government regulation regulates the way in which contributions are paid to the State budget, this shall mean the national budget of the relevant national republic according to the seat of the organisation, except for payments which constitute the revenue of the State budget of the Federation.
(3) If a government decree entrusts the powers of the Regional National Committees, that competence in the Slovak Socialist Republic falls to the authorities under the Slovak National Council Act No. 72 / 1969 Coll., on certain measures in the organisation and competence of national committees in the Slovak Socialist Republic.
(1) The additional levy provided for in Article 5 (4) of Act No. 83 / 1966 Coll., on the fourth five-year plan for the development of the national economy of the Czechoslovak Socialist Republic, and in Article 39 (2) of the Government Regulation, the branch directorate may redefine the company for 1970 if the amendment or establishment of the levy is necessary as a result of Act No. 133 / 1969 Coll., laying down the principles for the laws of the national councils on corporate taxes and social security contributions. In other cases, the branch may do so only with the agreement of the superior body. Where the reallocation concerns undertakings in both Republics, it shall be agreed in advance with the competent central authorities of both Republics. The same applies mutatis mutandis to the reallocation provided for in Article 39 (7) and (8) of the Government Regulation.
(2) Paragraph 85 (6) and (7) on the competence of the authority exercising the function of economic management also apply to organisations established under a grouping contract concluded before the application of this Regulation.
The effectiveness of the Order of the Chief Arbiter of the Czechoslovak Socialist Republic No. 139 / 1965 Coll., on the modification of certain economic obligations, as amended by Decree No. 119 / 1967 Coll. and the effectiveness of the Order of the Chief Arbiter of the Czechoslovak Socialist Republic No. 18 / 1968 Coll., on the modification of property sanctions in investment construction, is extended until 31 December 1970.
This Regulation shall take effect on 1 January 1970. *)
Ing. Cernik v. r.
*) Decree of the Ministry of Labour and Social Affairs of the CSSR No. 174 / 1969 Coll., on the regulation of wage developments and on the principles of remuneration of labour.
*) § 3 of Act No. 133 / 1969 Coll., laying down the principles for the laws of national councils on corporate taxes and social security contributions and the relevant laws of national councils.
* *) i.e. registered in accounting as separate inventory items.
* * *) § 1 paragraph 1 (c) of Act No. 159 / 1968 Coll., on Pension Tax.
*) For organisations subject to profit and capital tax pursuant to Act No. 133 / 1969 Coll., laying down the principles for the laws of national councils on corporate taxes and social security contributions, the provisions of § 3 (6), § 18 (1) (a) - (d) and § 2, § 20 - 22, § 23 - 25, § 40 (1) (c), § 41, § 45 (1) (a), § 46 (c), § 47 (2) (a) - (d), § 49, § 50 (3), § 67, § 65 (a), (c) and (d) [as regards the relationship to § 59 (1) (b), § 66 (b), (c) and (e), § 67 and (70).
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No 169 / 1969 Coll., amending and supplementing certain provisions of Government Decree No 100 / 1966 Coll., on the planned management of the national economy, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1969 |
|---|---|
| Effective from | 01.01.1970 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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