Decree No. 174 / 1946 Coll.
Ordinance on the delegation of tax administrations to accept applications (grants) and to measure the benefit from the increase in property and property benefits
Valid
Effective from 30.09.1946
174.
Decree of the Ministry of Finance
of 12 September 1946
on the delegation of the tax administrations to accept applications (declarations) and to measure the benefit from the capital increase and the asset benefit.
The Ministry of Finance declares in accordance with the provisions of § 67, paragraph 1 of the Act of 15 May 1946, No 134 Coll., on the property increase levy and on the asset benefit:
(1) For the acceptance of applications (confessions) pursuant to the provisions of § § 19 and 63 of Act No. 134 / 1946 Coll. from persons who did not reside in the Czech Republic on 1 November 1945 and whose registered office (commercial management), and for the measurement of the benefit of the property increase and the benefits of the property are delegated to the following tax administrations:
a) for persons whose property is in the country of Czech or Moravian-Silesian, the tax administration of Prague I.
(b) for persons whose property is in Slovakia, the tax administration of Bratislava-mesto.
(2) If the property of the persons referred to in paragraph 1, both in the Czech or Moravian-Silesian country and in Slovakia, is belonging to the delegated tax administrations, the tax administration in whose district is the most valuable part of the property.
This Decree shall take effect on 30 September 1946.
Dr Dolansky v. r.
1) The scope transferred to the tax administration in Česká Lípa (§ 4, § 3 of Decree of the President of the Republic No. 128 / 1945 Coll.).
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Regulation Information
| Citation | Decree No. 174 / 1946 Coll., on the delegation of the tax administrations to accept applications (confessions) and to measure the benefit of the property increment and property benefits |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.09.1946 |
|---|---|
| Effective from | 30.09.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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