Decree No. 171 / 1973 Coll.
Decree of the Federal Ministry of Finance amending Decree No. 95 / 1967 Coll., as amended by Decree No. 122 / 1967 Coll., implementing Act No. 73 / 1952 Coll., on Turnover Tax
Valid
Effective from 01.01.1974
171
DECLARATION
Federal Ministry of Finance
of 21 December 1973
amending Decree No. 95 / 1967 Coll., as amended by Decree No. 122 / 1967 Coll., implementing Act No. 73 / 1952 Coll., on Turnover Tax
The Federal Ministry of Finance pursuant to Sections 18 and 19 of Act No. 73 / 1952 Coll., on Turnover Tax, provides:
The Decree of the Ministry of Finance No. 95 / 1967 Coll., as amended by Decree No. 122 / 1967 Coll., implementing Act No. 73 / 1952 Coll., on Turnover Tax, is amended as follows:
Article 5 (1) and (2) shall read as follows:
"(1) The turnover tax shall be calculated:
(a) the difference between the retail price or, where appropriate, the reduction of the permissible trade impact or part thereof (Article 6) or the fixed sales premium, and the wholesale price. For which products the turnover tax is calculated under this provision, the Federal Ministry of Finance shall:
(b) the difference between the wholesale price determined including the turnover tax according to the relevant price lists and the wholesale price excluding turnover tax;
(c) the percentage of the rate of turnover tax (basic tax) on the wholesale price (or increased by increases for other quality or otherwise) or on costs and permissible profit increases; the additional tax rate (column 4 of the turnover tax) applies to sales to non-eligible customers,
(d) the percentage referred to in column 3 of the Tariff of turnover tax on the commercial price on sales to customers entitled to a trade haircut;
(e) percentage rates according to columns 3 and 4 of the tariff of the turnover tax on the trade price on sales to customers not entitled to a trade haircut;
(f) a fixed amount per unit of goods.
(2) Without prejudice to Article 6 (4), the sales premium is reduced by the difference in turnover tax (paragraph 1 (a)). In cases where the product is invoiced with a percentage tax, the sales premium shall be deducted only from the additional tax. If the additional tax is not invoiced or is not fixed, the sales premium may not reduce the basic tax.
2. Paragraphs 3 and 4 shall be deleted in Article 5, paragraphs 5 to 9 shall become paragraphs 3 to 7 and paragraphs 4 and 5 shall be deleted as "classified as fixed prices'.
3. In Article 6, in paragraph 2, the words "fixed 'and in paragraphs 3 and 4, the words" classified as fixed prices' shall be deleted.
4. in Article 10 (1) (c), the text in brackets is amended and read as follows:
"(Article 5 (4) and (5)) ';
5. Article 13 (3) shall be deleted.
Decree No. 122 / 1967 Coll., amending and supplementing Decree No. 95 / 1967 Coll., implementing Act No. 73 / 1952 Coll., on Turnover Tax, is hereby repealed.
This Decree takes effect on 1 January 1974.1)
First Deputy Minister:
Hájek v. r.
1) This date also brings into effect the new turnover tax tariff No VI / 22-22 700 / 73. As a result, the footnote for Article 4 (1) (b) applies.
Contents
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 171 / 1973 Coll., amending Decree No. 95 / 1967 Coll., as amended by Decree No. 122 / 1967 Coll., implementing Act No. 73 / 1952 Coll., on Turnover Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1973 |
|---|---|
| Effective from | 01.01.1974 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0