Act No. 200 / 1947 Coll.
The Act on subject taxation of essential needs (luxury tax)
Valid
Effective from 27.12.1947
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200.
Law
of 31 October 1947
on the subject tax of the necessary needs (luxury tax).
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
Basic provisions.
Subject matter and rate of tax.
(1) Tax on articles of essential need (luxury tax) is subject to the articles listed in the Annex to this Act (list of luxury items), at the rates specified therein. Annex is part of the law.
(2) The Government may, by regulation, exclude certain luxury items from the list of luxury items, amend them and supplement them after the hearing of interest organisations, as well as regulate and determine tax rates, but only those subject to tax may be economically residual and the tax rate may not exceed 100% of their price; the government may also revoke the law by regulation.
Tax exemption.
They shall be exempt under the conditions laid down in the Government Regulation:
1. articles transported from one factory to another, to the warehouse, to the business room and to the workshop of the domestic worker or back;
2. articles taken over for repair only;
3. articles exported abroad;
4. items imported from customs abroad in the cases and under the conditions laid down in Sections 62 to 65, 87 and 105 of the Customs Act.
The taxpayer.
(1) The tax is payable by the taxpayer:
1. who makes luxury items or has them produced (in wages, domestic and so on). Production shall mean primary production, any activity which acquires the character of a luxury object, as well as the processing, processing, processing, restoration, repair or any preparation (or assembly) of a luxury article for a luxury article. In animals (e.g. fancy dogs), their breeder is the taxpayer; in the case of postage stamps and other valuables, it shall be the taxpayer who compiles and collects them for disposal;
2. on import, a customs debt payer (§ 8 (2) of the Customs Act).
(2) If a person makes a luxury item for his private use (in wages, domestic and under), he who makes the item for him (in wages, domestic and above) must pay the tax.
(3) If a person who has neither his place of residence nor his place of residence (registered office) has to pay the tax on the person who has produced the luxury item for him (in his or her wages, in his or her country).
The tax base.
(1) In the case of an article produced domestically, the basis of the tax is the price, i.e. everything the producer charges to the customer. If the article was taken for own consumption, the basis of the tax is the general price of the article.
(2) In the cases referred to in Sections 3, 2 and 3, the taxable amount is:
(a) if it has been produced (in wages, domestic and beyond) a luxury object from a luxury object, the general price of the final (luxury) article;
(b) where a luxury article from another luxury article has been manufactured (in wages, domestic and below), the difference between the general price of the article in question for processing and the general price of the final product.
(3) In the case of an article imported from a customs territory, the taxable amount shall be the price charged to which the costs of transport to the border and customs duties are added, as well as the taxes and levies levied on the imported goods and, if not, the general price of the imported article.
(4) A general price means a price which, at the time of removal from storage or at the time of customs clearance, is normally paid for a luxury article of the same or similar kind at the place of manufacture or at the place of customs clearance, not including a luxury tax on removal or import in bulk, a price in bulk, on removal or importation in small quantities, a price in small, unless otherwise specified. On own consumption, the basis of the tax is the general price (first sentence) at a time when the luxury item was taken for own consumption. In the cases referred to in paragraph 2 (b), the luxury tax which has been evidently paid shall be added to the general price of the article concerned for processing.
(5) The Minister of Finance is entitled to determine for luxury items where supplies from the manufacturer are made directly to the consumer and supplies from the producer directly to traders that the final price is the consumer price after deduction of the luxury tax.
(6) The luxury tax is not part of the base of this tax, nor the turnover tax, nor the price compensatory amounts.
(7) Where, at the time of the tax procedure or the customs procedure, the price is not indicated or proved, or where it is indicated and proved, but the control authority considers it to be low, the general price shall be taken as the basis of the tax (paragraph 4).
(8) If the price is denominated in foreign currency or in commercial coins, it shall be converted into the Czechoslovak currency at the average monthly rate fixed for the purposes of fees, enrichment taxes and taxes by the Transport Minister of Finance by the Order in the Official Journal, Slovakia by the Order in the Official Journal. The principal is the rate declared for the calendar month in which the tax became chargeable. On importation, the price declared in foreign currency or in commercial coins shall be converted into Czechoslovak currency in accordance with the provisions concerning the round.
(9) The provisions of the preceding paragraphs shall apply mutatis mutandis to the price applicable to the designation of an article as fancy.
(10) The tax (tax accessories) is rounded down to the whole crown.
(11) The Government will issue closer provisions on the tax base by regulation.
The creation of tax liability.
The tax obligation shall be:
1. in the case of an article manufactured within the territory of the country, by removal from the production or removal for own consumption. The warehouse and the sales room belonging to the factory shall be considered to be part of it. Details shall be laid down by the Government by regulation;
2. on imports from foreign countries at the time when the obligation to pay the customs debt arises (Sections 85 and 88 of the Customs Act).
Maturity of tax and method of payment.
(1) The tax on luxury goods produced in the Czech Republic is due by removal from the factory. It shall be valid from the entire quantity of luxury items removed in one calendar month at the latest by the 15th day of the second calendar month immediately following that in which they were removed. The tax shall be paid by the check-in ticket to the postal savings bank for the account of the relevant district financial directorate in Slovakia for the account of the delegates of finance, unless otherwise specified in the list of luxury items. If the last day of payment is Sunday, a public holiday or a memorable day, the payment period shall end as close to the following working day. Within the same time limit, the taxpayer is obliged to submit a monthly luxury tax bill to the double-income supervisory authority in accordance with a model issued by the Ministry of Finance.
(2) The following shall be considered as the date on which the tax due is due:
(a) if it is paid by a check procedure at the postal savings bank, the date on which the tax amount was lodged at the post office;
(b) if it is paid in a derecognition procedure at the postal savings bank, the date on which the voucher's bill or the cheque account of its agent was written off;
in both cases, provided that the amount has actually been credited to the check account of the competent financial authority.
(3) In the case of imports, the set of rules shall apply to the maturity and payment of the tax.
(4) The Minister of Finance is hereby authorised to provide, by decree in the Collection of Laws and Regulations, in an agreement with the Supreme Accounting Audit Office, for other means of payment of tax or other payment periods.
Transfer tax.
(1) The luxury tax is to be transferred to the buyer.
(2) If a luxury item is stolen by someone other than the taxpayer, the luxury tax may only be charged by the taxpayer.
Taxes.
If the taxpayer has acquired or imported a luxury item and has produced another luxury item, he shall be entitled, under the conditions laid down by the Government by the Regulation, to deduct from the tax which he is obliged to pay, the tax which he has paid to the supplier or on importation.
Guarantee.
(1) The luxury tax shall be liable to the items subject to it, if they are in the power of the taxpayer or the power of the person who took it, even if he knew, or could have known from the circumstances that the tax had been reduced or withheld.
(2) Even without the library registration, the tax burden is on the taxpayer's company and its economic accessories (real estate, equipment, supplies and so on). this lien takes precedence over all libraries secured by claims. If there is a excess tax over one year, the duration of this priority right shall be dependent on the fact that the excess payment has been secured within a maximum of one year starting on the day after the due date of the relevant tax amount.
(3) By its full name:
1. the acquirer of an undertaking or an establishment which he has acquired as a whole, whether or not in full, for a luxury tax which his predecessors have been obliged to pay on luxury items removed (taken for his own consumption) in the calendar year in which the transfer of the undertaking or establishment took place and in the calendar year immediately preceding;
2. personally liable shareholders for the tax which the company was obliged to pay on the luxury items removed (taken for own consumption) at the time when they were members of the company;
3. persons responsible for the management of legal persons for the luxury tax payable by the legal person on luxury items removed (taken for own consumption) during the period during which they are responsible for its administration. However, such liability may not be exercised after a period of 5 years from the date on which the person responsible for the administration of the legal person has been relieved of liability for the period covered by the liability;
4. participants in occasional associations for a luxury tax which must be paid by the occasional association of luxury items removed (taken for own consumption) during the period during which they took part;
5. the person entrusted with the management of the domestic establishment of the payer's place of residence or registered abroad for the luxury tax which the taxpayer is obliged to pay on the luxury items removed (taken for his own consumption) during the period during which he was entrusted with the management of his domestic establishment;
6. the one at whose initiative the auction takes place, for the luxury tax on luxury items sold in the auction;
7. The person to whom the claim on the sale of luxury items has been transferred for a tax which he is obliged to pay who sold the luxury items in question. Such liability shall be limited to the amount of the tax relating to luxury items whose sales price reached is equal to the amount of the debt transferred;
8. He who manages the uncommitted estate (in Slovakia, the undivided estate) for a tax which he / she is obliged to pay the undistributed estate of luxury items removed from storage during the period during which he / she was or was authorised to manage;
9. national administrator for the tax on luxury items removed from storage at the time when the national administrator was responsible for the national administration of the enterprise.
(4) If the articles used for the operation of the undertaking do not belong to the taxpayer but to one of its family members or to a person substantially involved in the undertaking, the owner of the articles shall be liable for the luxury tax which the taxpayer is obliged to pay on the luxury items removed (taken for his own consumption) during the period during which they served the operation of the undertaking or after which the participation in the undertaking took place. The government shall determine who is a family member of an entrepreneur and who is a person substantially involved in the undertaking by regulation. If a silent partner places a deposit in cash in the undertaking, he shall be liable accordingly to the amount of his contribution.
(5) The guarantee is applicable to the tax and its accessories (5% increase, late payment fee and reimbursement of the costs of reminders and executions) not paid by the taxpayer. If more people are guaranteed, they guarantee all hands together and indiscriminate.
(6) The liability for import tax is governed by the rules on the article.
(7) The loss of tax debt ceases to be a liability.
Tax refund.
(1) If the taxpayer takes back the luxury item from the customer (e.g. for defects or because the transaction was subsequently cancelled), he is entitled to refund. The condition is that the object was taken back within 60 days. The tax shall be refunded by deducting it from the tax which the taxpayer is obliged to pay and indicating it in the income and expenditure record as well as in the monthly account of the luxury tax. If you stop being a taxpayer, the tax will be refunded in cash.
(2) Who, in the course of the international exchange of goods, has exported to the customs territory of the country a luxury item which he has acquired from another person in the domestic territory or which he has imported from a foreign country, is entitled, under the conditions laid down by the Government Regulation, to be refunded, upon request, the luxury tax paid by the supplier or on importation. The right to refund shall cease if the application has not been lodged within 6 months of the end of the calendar year in which the luxury item was removed from the customs territory.
Control provisions.
Reporting duty.
Who produces articles subject to luxury tax shall, within 14 days, report to the competent pension control office the start of production, its changes, transfer, cessation, cancellation or resettlement, as well as the production, storage and sales rooms on a form issued by the Ministry of Finance. The period of 14 days shall be calculated from the date on which the fact establishing the reporting obligation occurred.
Tax records and receipts.
(1) The taxpayer (§ 3) is obliged to record the receipt and delivery of goods and to issue a tax receipt to each customer of luxury items.
(2) The collector of luxury items is obliged to ask the taxpayer to be issued a tax return; If they do not receive it, they shall notify the pension supervisory authority immediately.
(3) The taxpayer is obliged to keep tax records and copies of tax receipts (juxts) for a period of 6 years from the end of the calendar year in which the last entry in the tax record was made, after which the tax receipt was issued. The collector of luxury items (paragraph 2) shall keep the tax receipts for as long as he holds the luxury items but for at least 3 years from the end of the calendar year in which the tax receipt was issued.
(4) The Ministry of Finance, after the Office empowered by it, may exempt the taxpayer from maintaining tax records and issuing tax returns if the production or trade records of the taxpayer comply with the control requirements of the financial administration after the accounts it issues.
(5) Detailed rules on such records and tax returns shall be issued by the Ministry of Finance by a decree in the Official Journal.
Official supervision.
(1) Those who produce, as well as those who produce (in wages, domestic and other) luxury items shall be subject to official supervision in accordance with the provisions of the following paragraphs.
(2) The official body responsible for supervision or tax control shall be entitled to enter the production, storage and business rooms by day at any time, by night only if the undertaking is operating and to consult records, business letters, books, records and documents relating to the production, removal and price of luxury items. The persons referred to in paragraph 1 shall keep these documents for 6 years and submit them to the official authorities or authorities at any time for review; that period shall be calculated from the end of the calendar year in which the last entry in the books and records was made or in which the commercial documents or documents of the registration were issued. Authorisations belonging to the official bodies referred to in the first sentence shall also be payable to them in respect of the undertakings which supply the undertaking and those which take the goods or carry out the monetary services for it. In doing so, the official authorities are obliged to keep the circumstances of the official secrecy established and to keep the provisions of the Act of 13 May 1936, No 131 Coll., on the defence of the State, as amended and supplemented.
(3) The persons referred to in paragraph 1, or their representatives, shall also be required to provide the official authorities and authorities with all the explanations needed to carry out the tax control or official supervision.
(4) The District Financial Directorate shall be entitled, if it is reasonable to assume that the measures provided for in the previous provisions are not sufficient to secure the tax, to place the taxpayer under enhanced official supervision. The intensified official supervision is that the taxpayer is ordered to report the quantities and the manner in which the items subject to this tax are stored and to record in advance the details of their production, income and issue. In addition, the tax office may ask for a tax security to be lodged.
(5) The District Financial Directorate may, where appropriate, arrange for permanent official supervision of its cargo. If the taxpayer has been punished for the reduction of the tax, the District Financial Directorate may order permanent official supervision of its cargo for the time required.
Enforcement clause.
Security, enforcement and statute of limitations.
(1) Where compliance with tax obligations is compromised, the District Financial Directorate may impose on the taxpayer a written order stating also the reasons for the threat that the taxpayer should either lodge a sufficient security within the time limit set at the same time or pay tax on each consignment of luxury items before removal for free circulation. If the security is not lodged within the prescribed time limit, the District Financial Directorate may prohibit further removal of luxury items until such time as the security is lodged. The type and extent of the security shall be decided by the District Financial Directorate.
(2) If the tax due has not been paid in full within the payment period (§ 6), it is paid on the aggregate tax debt without prejudice to the possible introduction of pension proceedings by 5% of the increase in the tax due, and, where applicable, by analogy with the provisions on turnover tax.
(3) Unpaid luxury tax and its accessories shall be enforced in accordance with the provisions on direct taxation, whereby the enforcing office shall be the District Financial Directorate and the Executive Board.
(4) The right of the State to enforce a luxury tax and its accessories shall be suspended mutatis mutandis under the provisions on the limitation of the right of the State to enforce direct taxes.
(5) The relevant provisions concerning the provision and enforcement of VAT and the limitation of the State's right to import tax apply to the relevant provisions on the group.
Criminal provisions.
(1) In any way, who shortens or withdraws a luxury tax or tries to do so, commits a serious pension offence and punishes himself with a fine of one to eight times the amount of the offence.
(2) If the amount of the tax under which the fine is to be calculated or estimated cannot be determined, a fine from 100 CZK to 10,000,000 CZK shall be imposed as appropriate.
(3) Any person who unjustly collects a luxury tax from a buyer of a luxury article by a higher amount than he himself paid, or who collects a luxury tax from a buyer of a luxury article, shall be punishable by a fine of between 1 000 Kns and 1 000,000 Kns.
(4) Those who act differently than those referred to in paragraph 1 against the provisions of this Law and the implementing regulations issued pursuant to it shall be punishable by fines ranging from 100 Kns to 100,000 Kns.
(5) The provisions of the pension law on the highest measure of money penalties apply only if, instead of a fine exceeding that maximum measure, a sentence is imposed on the free.
(6) If the penalty is impenetrable, a replacement prison sentence shall take place from one day to one year; the replacement prison sentence (lock-up) shall be determined by imposing fines for every 100 to 1.000 Kčs according to the degree of wrongdoing and according to the gainful, property and other personal circumstances of the guilty party on one day of prison.
(7) The penalty for pension schemes shall be limited in three years and, if the tax has not been reduced or threatened, in one year; limitation shall begin on the day on which the offence was committed.
(8) The authorities and courts responsible for the criminal offences of pensioners assess the evidence made at their discretion.
(9) The defendant does not have a legal claim to drop the criminal proceedings.
(10) In order to determine the facts of the offences under this law, the provisions of § § 13 to 20 of the Customs Act are also applicable mutatis mutandis, with the restriction that the authorisation of § 15 of the Customs Act can only be used when suspected of serious pension offences.
(11) Otherwise, it applies to the prosecution and punishment of criminal offences under this law and to the regulations issued under it by the provisions of pension law.
(12) The Court of First Instance, which is in charge of a criminal offence under this law, may, in a judgment of a person who has been resentenced for infringement of the provisions of that law, withdraw the right to trade.
(13) The rules on the group apply to offences committed at import.
Fail.
(1) A luxury item which is stored elsewhere than in the rooms indicated by the taxpayer in the declaration pursuant to § 11 and § 20, paragraph 2 and which is not entered in the record of the supply of goods may be declared by the District Financial Directorate as forfeited for the benefit of the State, irrespective of who it belongs to and whether it is imposed against a particular person in the pension proceedings. Paragraph 9 (1) remains unaffected.
(2) The official authorities responsible for supervision or tax control shall, in the cases referred to in the preceding paragraph, be entitled to take care of the costs of the persons concerned for the safe keeping of such articles in a decision of the competent tax authority; if there is a danger of delay, they shall arrange for the sale themselves.
Driving.
Jurisdiction of the financial authorities.
(1) The relevant proceedings concerning luxury tax are:
1. in the first seat of the District Financial Directorate,
2. in the second seat in the countries of the Czech and Moravian-Silesian Financial Directorate, in Slovakia entrusted to finance.
(2) When imported, the customs authorities in accordance with the rules on the article shall be the competent authorities.
(3) The local jurisdiction of the District Financial Directorate is generally governed by the place of production. The customs office where the goods are subject to the tax shall be responsible for import.
(4) The Ministry of Finance or the authorities empowered by it may amend the local jurisdiction referred to in paragraph 3, the first sentence, at the request or ex officio by other means.
Appeals.
(1) It is for the taxpayer to lodge an appeal in writing with the office which issued it within 30 days against decisions and measures relating to luxury tax.
(2) The decisions and measures must bear the designation of the Office with which they are to be registered and the period within which the appeal may be lodged.
(3) The period of appeal shall begin on the day following receipt of the decision or measure; it is maintained if the appeal has been submitted within the period of appeal to the post office for transport. The beginning and running of the deadline shall not be built on Sundays or state-recognized holidays and memorable days. However, if the last day of the Sunday deadline, a state-recognized holiday or a memorable day, the period shall end only on the next working day.
(4) The appeal lodged at the place of non-competent shall be forwarded without delay to the competent authority. Where it has been lodged with a non-competent authority within the period of appeal, it shall be deemed to have been lodged in due time. The Office against whose decisions or measures an appeal is brought shall reject an appeal lodged belatedly. This decision may be appealed against to the Financial Office of the II. stools.
(5) The appeal shall not have suspensory effect, nor shall it have suspensory effect, nor shall it have suspensory effect in respect of payment or recovery.
(6) The Financial Office of the II. stool is definitively decided on the appeal. The Appellate Body may also decide on tax obligations and increase the tax claimed until the limitation period has come.
(7) The measures taken by the pension supervisory authority shall be subject to an objection which shall be lodged within three days in writing or orally with the pension supervisory authority which took the measure. They shall be decided definitively by the District Financial Directorate. Otherwise, paragraphs 2 to 5 shall apply mutatis mutandis.
(8) There are rules on plethora tax appeals on imports.
(9) The provisions on direct taxes shall apply mutatis mutandis to appeals in respect of the recovery of luxury tax.
Synergies of public authorities, institutes, bodies, associations of entrepreneurs, race councils and other persons.
(1) All public authorities and institutes, as well as the relevant interest organisations and race councils, as well as their bodies, as well as the bodies of the managed economy, are obliged to provide assistance within the limits of their competence in the implementation of this law, in particular in the determination of tax obligations, in the enforcement of tax and in the implementation of tax control and official supervision.
(2) Financial authorities shall be entitled to request from persons involved in the production or disposal of luxury items to provide the explanations necessary to establish the tax liability.
(3) Finally, everyone is obliged to testify in matters of luxury tax as a witness, a expert, a fornicator, or an appraiser. However, the denunciation may be refused by persons who are related to the taxpayer on a direct line, the spouse and her siblings, and the siblings to the taxpayer. Other persons may refuse such statements as would cause them or the person to whom, in one of those circumstances, direct and relatively significant damage to property or shame, or create a risk of criminal prosecution, or breach of their obligation to remain confidential, recognised by the State or to disclose business secrets.
(4) The provisions of paragraphs 2 and 3 shall not apply to persons outside the territory of the Republic of Czechoslovakia, to professional consuls and to persons assimilated to them, if they are not Czechoslovak nationals and do not engage in gainful activities in the territory of the Republic of Czechoslovakia with objects subject to that tax.
(5) Transport undertakings are obliged to allow the authorities responsible for the implementation of this Act to view and make the necessary extracts in official hours.
Transitional provisions.
Additional taxation.
(1) The luxury item, which the taxpayer has removed or taken for his own consumption, is subject to a luxury tax even if it has been produced or produced (in wages, domestic and under.) before the law is effective.
(2) Those who, on the day on which this Act takes effect, produce or produce (in wages, domestic and under.) fancy items (§ 3) shall be required to submit within 15 days of the date on which the Act took effect, to the competent pension supervisory authority in a three-letter notice, one of which shall remain with the pension supervisory authority, one of which shall be sent to the District Financial Directorate and one shall be returned to the validated agent. The notification must contain the following information according to the status at the effective date of the law:
1. name (company) and address (seat),
2. manufacturing, storage and commercial rooms in which luxury items are stored;
3. the type of luxury articles produced,
4. stocks of luxury items;
5. the name and address of the representative responsible.
(3) Those who, on the day on which this law takes effect, have luxury items which they have acquired from another person, or which they have imported from customs abroad, and which are intended for further disposal shall be liable to tax them and pay a luxury tax on them. To this end, he shall be required to submit within 15 days of the date on which the law became effective a three-letter notification to the competent pension supervisory authority, one of which shall remain with the pension supervisory authority, one shall be sent to the District Financial Directorate and one shall be returned to a certified agent. The notification must contain the following information according to the status at the date of application of this Act:
1. name (company) and address (seat),
2. the type and quantity of luxury items,
3. the general price of each item,
4. the looking luxury tax calculated from the general prices at the rates set out in the list of luxury items.
The luxury tax must be paid by 31 December 1947 with a cheque from the postal savings bank to the account of the respective Regional Financial Directorate, if applicable, on the account of the delegates. In cases of special consideration, where the existence of a taxpayer is jeopardised by the payment of the additional tax, the District Financial Directorate shall allow a different payment deadline. The provisions of this Act shall apply mutatis mutandis to this additional taxation of stocks.
(4) Additional taxation shall also be subject to luxury items which are in transport on the date on which this Act takes effect and which have been removed from the manufacturing undertaking or have been dealt with before that date; the tax shall be payable to the recipient of the luxury items in the same way as referred to in paragraph 3.
(5) The luxury tax paid on stocks shall transfer the persons referred to in paragraph 3 to their customers; And they are obliged to give them a reckoning.
(6) If the taxpayer has already supplied a luxury item for the effectiveness of this law under a contract which he has concluded with the customer before it is effective, he is entitled to increase the contract price of the luxury tax which he is obliged to charge to the customer separately.
Exceptional and final provisions.
A different way of taxing.
(1) The Minister of Finance is hereby authorised to provide, in an agreement with the Minister responsible, for a derogation from taxation where the collection of a luxury tax under the provisions of this Act would be associated with specific difficulties or where it would require a more economical and easier way of implementing this law. Such arrangements may apply either to individual cases or to whole groups of taxpayers, to individual types of luxury items or to their whole groups. The provisions of this Law shall apply mutatis mutandis to the tax obligations resulting from this derogation. The provisions on this derogation are based on the provisions of this Act.
(2) The determination of the tax liability and the tax procedure as regards certain fancy items (e.g. stamps and valuables, etc.) is laid down by the Government by Regulation.
Emergency measures.
The Minister of Finance is hereby authorised to take administrative measures to prevent irregularities and hardships which could arise from the implementation of this Act.
Supporting the validity of the provisions on other taxes and duties.
In cases not specifically regulated by this Act, the following shall apply mutatis mutandis:
1. If it is a luxury tax levied on imports, the rules on the group;
2. where a luxury tax is levied on luxury goods subject to an indirect tax or other public tax or levy, the provisions on the indirect tax or other tax or levy concerned.
Efficiency and execution.
(1) This Act shall take effect on the 15th day following its publication; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
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Regulation Information
| Citation | Act No. 200 / 1947 Coll., on the tax on articles of the necessary need (luxury tax) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.12.1947 |
|---|---|
| Effective from | 27.12.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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