Act No. 184 / 1948 Coll.
Act amending and supplementing the Act on Bound Foreign Exchange Economy
Valid
Effective from 03.08.1948
184.
Law
of 19 July 1948
amending and supplementing the Covered Foreign Exchange Economy Act.
The National Assembly of the Czechoslovak Republic decided on the following Act:
The Act of 11 April 1946, No. 92 Coll., on Bound Foreign Exchange Economy (Foreign Exchange Act), is amended as follows:
1. Paragraph 13 (3) of the following text is inserted after paragraph 2:
"(3) Exporters of goods shall be required to negotiate the maturity of their claims arising from the export of goods in order to comply with the payment conditions laid down in the export authorisation granted under paragraph 1. '
2. in the first sentence of Article 29 (1), the words "trade books, economic, commercial" shall be replaced by the words "books of accounts" and the words "to require the necessary documents" shall be replaced by the words "to require the books, accounting documents and other documents and documents and, in the event of a risk of loss or entry into custody or by any other appropriate means, to secure them if they could be evidence;"
3. in Paragraph 29, paragraph 4, the citation "§ 33, paragraph 4" is replaced by the citation "§ 33, paragraph 6."
4. In Paragraph 30, the present text becomes paragraph 1 and adds a new paragraph 2:
"(2) In addition, the authorities and public authorities are required to notify the Ministry of Finance of the conduct and omission of the provisions of this Act which they discover in the exercise of surveillance or other official activities in their field of activity, unless they have been entrusted with the exercise of supervision in foreign exchange matters under Paragraph 29 of this Act or are not subject to prosecution of foreign exchange offences under this Act."
5.
"Offences.
(1) Who intentionally or knowingly:
(a) fails to fulfil the obligations imposed in Paragraph 7 (1);
(b) perform or accept salaries contrary to the provisions of Sections 7, 10 or 11;
(c) fails to comply with a levy obligation under § 8 or 9 or an order issued under § 9, § 5 and 7;
(d) fails to comply with the reporting obligation under Paragraph 9 (1) (a) to (d) in due time, but would have complied with it or had carried out the values prior to the commencement of the surveillance operation or criminal proceedings under this law;
(e) export to or import from foreign currency, securities and precious metals contrary to the provisions of Section 12;
(f) export goods to a foreign country without the export authorisation of the Ministry of Foreign Trade or at a higher value than they may export under the conditions laid down in the export permit (§ 13) and do not report or report their value in accordance with § 9, or import goods from a foreign country at a lower value than that in which they are imported under the import authorisation of the Ministry of Foreign Trade and which is entitled to be paid under the payment authorisation of the National Bank and do not report this to the National Bank or fulfil the obligation laid down in § 13, paragraph 3;
(g) export gifts, uppers or valuable objects in contravention of the provisions of Paragraph 14 without authorisation or export them to a greater degree or at a higher value than they were permitted to do, or otherwise grossly infringe the provisions of Section 14 or the provisions laid down therein;
(h) acquire or dispose of foreign currency, precious metals or securities, or otherwise dispose of them in breach of the provisions of Sections 15 and 16, after Article 17;
(i) treat claims contrary to Paragraph 18;
(j) receiving or providing loans, guarantees or other guarantees contrary to the provisions of Paragraph 20;
(k) treat, or acquire in breach of the provisions of § 21, legal proceedings involving real estate, undertakings or undertakings;
(l) give incorrect or incomplete information on facts, or use them to draw out for himself or for someone else a permit or document which is required under this law or under regulations issued on its basis, or to avoid the obligation laid down by that law;
(m) in any way seduce criminal conduct in accordance with points (a) to (l);
he will be punished if the offence is not more severe in accordance with the provisions of the criminal law, for a severe offence by a pension penalty equal to a simple to ten-fold value of the subject of the offence, which may also impose a prison sentence from one day to one year. This punishment does not preclude prosecution and punishment under other laws.
(2) If the accused has committed the offence referred to in paragraph 1 under aggravating circumstances,
(a) where he has used falsified, falsified or broken documents, false names or entries in the books, or other means of delusion, or
(b) if he has tried to escape his detention or detention of the object of the offence, using means of transport, or has attempted to free himself or the object of the offence after his detention; or
(c) if the offences referred to in paragraph 1 are committed following a trade or a practice; or
(d) have committed the offence together with at least two persons; or
(e) has already been lawfully convicted of the infringement of the foreign exchange rules and has committed the offence referred to in paragraph 1 again within five years of the final conviction; or
(f) if the value of the offence exceeds 200,000 CZK,
the penalty will be imposed from one day to two years.
(3) In addition to the fine referred to in paragraph 1, if the value of the subject of the offence referred to in paragraph 1 exceeds CZK 1,000.000, a penalty of one year to three years shall be imposed in addition to the fine referred to in paragraph 1; If the value of the subject matter of that offence exceeds CZK 5,000,000, a penalty of three to five years will be imposed in addition to the fine.
(4) If the offence referred to in paragraph 3 has been committed out of insolence, the court may, at the first conviction, state in the judgment that the sentenced person will be held in a law enforcement office, in Slovakia, by reference to a law enforcement office; it shall remain there for at least a year and a maximum of five years.
(5) If the value of the offence cannot be ascertained or estimated in accordance with paragraphs 1 to 4, a fine of up to CZK 5,000,000 should be imposed.
(6) Any person who infringes the provisions of this law or the regulations and orders issued pursuant to it shall be punished, if not for a criminal offence under paragraphs 1 to 5, for a simple misdemeanor of a pension penalty of up to 500,000 CZK.
(7) In the event of non-availability of the fine, a replacement prison sentence shall be imposed from one day to two years. The replacement prison sentence shall be determined in an area of one day in five hundred to one thousand Czechoslovak crowns according to the rate of guilt.
(8) Like the perpetrator, he will be punished by instruction, encouragement, offer, advice, confirmation, promise or provision of assistance, in particular by mismanagement of the books, incorrect documentation of accounting records and other prescribed records, and violations of the regulations on the keeping of the books, accountants and other documents, or otherwise intentionally acting to commit or commit an offence by another person. The same applies to those who, after the crime has been committed by another person, act to achieve the purpose of the offence or to benefit themselves or others from it.
(9) When imposing fines under this law, the provisions of the pension law on the highest amount of fines do not apply.
(10) The defendant does not have a legal claim to drop the criminal proceedings. The waiver may also be subject to the condition that the person entitled to the waiver is disclosed his name and the outcome of the proceedings against him. '
6. In Paragraph 49, the present text is renumbered paragraph 1 and the following paragraph 2 is added:
"(2) The provisions of the Law of 13 May 1936, No. 131 Coll., on the defence of the State, as well as the provisions laid down therein, remain unaffected."
According to Article I, Article 5, also applies to offences committed prior to the entry into force of this law, provided that the proceedings for those offences have not yet been brought to an end, but that the existing rules would be more favourable to the perpetrators.
The Minister of Finance is hereby authorised to adapt, in an agreement with the Minister of Foreign Trade and the National Bank of the Czechoslovak Order of the Ministry of Finance in the Collection of Laws and Regulations, the nomenclature of the Foreign Exchange Act to the changes resulting from the new organisation of foreign trade and international shipping pursuant to the Act of 28 April 1948, No. 119 Coll., on State Organisation of Foreign Trade and International Shipbuilding.
This Act shall take effect on the day of its publication; It shall be implemented by the Finance Minister in agreement with the Ministers involved.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 184 / 1948 Coll., amending and supplementing the Act on Bound Foreign Exchange Economy |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.08.1948 |
|---|---|
| Effective from | 03.08.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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