Decree No. 212 / 1947 Coll.
Ordinance implementing the Law of 31 October 1947, No 200 Coll., on the taxation of articles in need (luxury tax)
Valid
Effective from 27.12.1947
212.
Government Regulation
of 16 December 1947
implementing the Law of 31 October 1947, No 200 Coll., on the taxation of articles of the necessary need (luxury tax).
The Government of the Czechoslovak Republic orders according to the Act of 31 October 1947, No. 200 Coll., on the tax on articles of the necessary need (luxury tax):
Exemptions from the tax on luxury articles transported from one factory to another, to the warehouse, to the business room and to the workshop of a domestic worker or back.
(K § 2, No 1 of the Act.)
(1) Under the conditions laid down in the following paragraphs, the luxury item may be removed from storage (Article 9 (1)) without the tax being fixed in order to carry:
1. from one production facility (Article 9 (2)) to another or to the workshop of a domestic worker for further processing, processing, processing, restoration, repair or any preparation (including assembly);
2. from the production or production rooms (from the production site, workshop) to the warehouse (Article 9 (4)) or to the commercial (sales) room (Article 9 (5)) which are not connected locally (e.g. by the common court) but belong to the same taxpayer or back; the cases of transport of luxury items to a warehouse not belonging to the same taxpayer will also be assessed, but if the luxury items in its possession remain so stored (the signature warehouse);
3. From a factory or warehouse for display only into a business room of the same payer, which is not connected locally to the production or warehouse, or back; In the same way, cases of transportation of luxury items to a commercial (sales) room will be assessed, which is not the same to the taxpayer, but which remain exposed to luxury items in his possession.
(2) The payer shall be entitled to remove the luxury item in the cases of paragraph 1 only if all of the following conditions are met:
1. If the intended removal from storage is declared without the tax being fixed, at the same time as the notice which it is obliged to submit pursuant to § § 11 and § 20, paragraph 2 of the Act, or at least 3 days after such removal has taken place;
2. If the removal from storage is not subject to registration, the specimen of which may be drawn up by the Ministry of Finance or by the Office authorised by him, provided that he has not been relieved of that obligation under Paragraph 12 (4) of the Act;
3. where it draws up, on a tax-free removal of the luxury item, an accompanying receipt (signature) accompanying the removed luxury item for as long as it is transported without the tax being fixed.
(3) In the notification of the intended removal from storage without payment of the tax (paragraph 2, No 1), which is given three times, the taxpayer must state:
1. name (company) and address (registered office);
2. the type of luxury object and the item of the list of luxury items (annex to the law);
3. the method and objective of the transport of the luxury article and, in the case of paragraph 1, No 1, the description of the further production;
4. the manner in which it keeps in the register the luxury item transported;
5. that it is subject to any other necessary control and reinsurance measures which may be taken by the locally competent district financial directorates (§ 17, paragraph 3 of the Act), as appropriate, before the removal of the opinions.
The same copy of the declaration, endorsed by the pension supervisory authority and returned to the reporting agent, must be kept by the taxpayer and reported to the tax authority upon request.
(4) The accompanying receipt (signature) referred to in paragraph 2, No 3, shall be drawn up by the taxpayer in duplicate. One copy of the copy shall be sent to the pensioner's inspection office, in whose circumference the production plant from which the luxury item is transported, the second copy shall accompany the transported luxury item. Where a luxury item is transported without the tax being levied to a place which lies within the perimeter of a pension control office other than that in which a copy of the accompanying receipt (signature) has been sent, that pension control office shall send a copy of the accompanying receipt (signature) to the pension control office in whose district the place of destination is situated, where the luxury item is transported without payment of the tax. The Ministry of Finance or the Office authorised by it may provide a model for the accompanying receipt (signature) and, after the procedure has been completed, simplify the procedure.
(5) There is a tax liability on the transported luxury item; the taxpayer is therefore obliged to immediately report to the competent pension supervisory authority (paragraph 2, No 1) its loss for transport or for further production, storage or display, enter it in the record of the issue (§ 12, paragraph 1 of the Act) on the date on which the declaration of loss is made and pay a luxury tax. Payment of the tax may be waived at the request of the taxpayer if they prove that luxury items have come to waste either for transport or in the place where they were transported.
(6) The right to withdraw from storage without the tax being fixed shall cease if the change in the declared data (paragraph 3) is not notified in advance to the local competent pension supervisory authority (paragraph 2, No 1).
Exemptions from the tax on luxury items taken over for repair purposes only.
(K § 2, No 2 of the Act.)
(1) The luxury items to be taken over by the taxpayer only for the purpose of the repair are exempt under the following conditions:
(a) the taking over of the luxury item for repair and its issue after repair shall be entered in the record of receipt and delivery, indicating that it is a simple repair;
(b) a certificate of acceptance for the repair of the luxury item shall be issued to the client, on the one hand, and, on the other hand, a certificate of surrender of the article after repair.
(2) In particular, it must be apparent from the repair record (paragraph 1 (a)) when the luxury item was taken over for repair, a brief description or designation of the goods, the name and address of the person who put it in the repair, the repair and when the luxury item was issued after repair, the price of the repair, after further tax supervision, the relevant data.
(3) The correction provided for in Section 2, No 2 of the Act shall not be regarded as a correction if such changes are made to a luxury article which has a significant impact on the nature or value of the luxury article or part of it.
Exemptions from the tax on luxury articles exported abroad.
(K § 2, No 3 of the Act.)
(1) Exemptions shall be granted for luxury items for which the taxpayer proves that they have been exported directly from the factory or from rooms to which they were transported without VAT (Article 1 (1)).
(2) Proof that the luxury article has been exported is provided by the taxpayer with a certified declaration (paragraphs 3 and 4).
(3) The customs authorities discuss consignments of luxury items as goods whose output must be established (Section 40 of the Customs Act and Section 69 of the Implementing Regulation).
(4) Before leaving the luxury item for export to a customs foreign country, the taxpayer or his agent shall be obliged to submit a written declaration to the customs office in accordance with the relevant customs legislation, in a three-way version. In the customs declaration, an item of the list of luxury items (annex to the Act) and the pension supervisory office in whose district the production office is located should also be included outside the other elements. After the goods have been cleared and their exit has been confirmed in accordance with the customs (postal) rules, the negotiating customs office shall issue the original of the customs declarations with a certified exit to the party, retain the duplicate as an annex to its register and send the third copy with a certified exit to the pension supervisory authority indicated in the declaration.
(5) The pension supervisory authority shall notify the locally competent district financial directorate of a consignment which has been removed for tax-free export and entered with that indication in a statement of expenditure but which it has not received within three months of its removal from storage a certified customs declaration in order to impose a tax on the taxpayer. The District Financial Directorate shall also impose a tax on the part of the consignment of luxury items which, after removal from storage for export to a foreign country, has not left the country. The taxpayer is obliged to pay a luxury tax within 15 days of service of the decision by which it was prescribed.
(6) The tax referred to in paragraph 5 shall not be prescribed:
(a) if the goods have not been removed from storage and if the declaration of exportation has been withdrawn in writing from the customs office which examined the consignment;
(b) if the luxury item, removed for export to a foreign country, has not come out of the country because it has been delivered to a domestic customer or has been returned to the factory and if the taxpayer has made a written declaration to the customs office which has discussed the consignment in the production or in the rooms where it was transported without VAT (Article 1 (1)), no later than 30 days after the date of notification of export.
(7) In the cases referred to in paragraph 6, the payer shall record any changes made to the relevant income and expenditure records (§ 12, paragraph 1 of the Act).
Exemptions from the tax on luxury items imported from customs.
(K § 2, No 4 of the Act.)
(1) Imports into free circulation in the domestic territory of luxury articles from customs abroad are subject to tax, irrespective of who imports them and for what reasons. Exempted from tax is the import of luxury items in import records, including inward processing (Sections 62 to 65 of the Customs Code and Sections 108 to 138 of the Implementing Regulation), provided that the luxury items are exported to a customs foreign country within the time limit of the entry. However, the re-import of luxury items in export records, including outward processing, shall be subject to a luxury tax, unless otherwise provided for in the authorisation.
(2) The importation of luxury articles shall also be exempt on tax if they are exempt from customs duties under Section 87 of the Customs Act and its Implementing Regulation.
(3) In the case of re-import of a luxury article pursuant to Section 105 (2) of the Customs Act, a luxury tax must be collected in respect of the provisions of Section 214 (6) of the Implementing Regulation to the Customs Act. The collection of the tax could be waived only if the importer, having fulfilled the other conditions of Section 214, has demonstrated, in the case of the conditions of Section 215 of the Implementing Regulation to the Customs Act, that the luxury item exported for free circulation in the customs territory has been paid for. If this could not reasonably be demonstrated in the customs procedure, the customs office shall levy a tax and the importer shall be able to apply its refund to the relevant District Financial Directorate within the period provided for in Section 10, paragraph 2 of the Act.
(4) In the case of re-export of a foreign luxury article pursuant to § 105 (3) of the Customs Act, the tax may be refunded under the conditions laid down in § 216 of the Implementing Regulation to the Customs Act.
(5) The transit of luxury articles shall not be subject to tax on condition that the accompanying article does not enter free circulation in the customs territory and that it reenters the customs territory in its unaltered state.
Private needs.
(K § 3, paragraph 2 of the Act.)
It is a private need if someone (the client) makes a luxury item for his personal use, for his own household or for other non-profit-making uses.
The charge.
(K § 4, paragraph 1, first sentence and § 4, paragraph 3 of the Act.)
(1) The basis of the tax is, in principle, the selling price of the luxury item charged by the taxpayer to the customer, including expenditure, taxes and levies included in the price (not including the luxury tax), regardless of whether they are separately included in the account or not; the conditional discounts (e.g. cash, year-round rebates, etc.) are not deducted. Only rebates expressing the permissible trade margins may be deducted.
(2) However, prices shall not be included if they are specifically shown in the account:
1. the cost of transport packaging in the store,
2. transport expenses (including the cost of its insurance and provision and other expenses associated with it) from the taxpayer to the customer since the tax became chargeable.
(3) Paragraph 92 of the Customs Act and Section 176 of the Implementing Regulation apply mutatis mutandis to the price charged on imports of luxury articles.
Own consumption.
(K § 4, par. 1, second sentence and § 4, par. 4 of the Act.)
Self-consumption means the taking of a luxury item free of charge from the own production plant for the personal use of the taxpayer, for his own household or for other non-profit-making uses, for the employees of the taxpayer or for representative purposes.
The price applicable for determining the subject as a luxury object.
(K § 4, paragraph 9 of the Act.)
(1) For the purposes of determining whether articles removed from storage or imported, where the need for goods per unit of goods, articles of luxury is determined in the list of luxury items, the price charged or the general price to be charged in the case of taxation shall be determined by the taxable amount.
(2) In doubt, the general price is set by the local district financial directorate. Paragraph 92 of the Customs Act and Section 176 of the Implementing Regulation apply mutatis mutandis to the determination of import prices.
The creation of tax liability.
(K § 5 of the Act.)
(1) Removal from storage means any removal of a tax item from the production plant.
(2) The production, storage and sales (commercial) rooms, which are declared by § § 11 and § 20 (2) of the Act and which are connected locally, are considered as a production plant.
(3) Production rooms are spaces where luxury items are originally produced, processed, processed, processed, processed, restored, repaired or modified (also assembled). If the production room serves at the same time as the warehouse (paragraph 4) or the sales room (paragraph 5), this does not change the nature of the production room.
(4) Storage rooms (storerooms, warehouses) are the premises in which luxury items are stored until they are either processed, processed, processed, restored, repaired or otherwise processed (including assembled) or put into free circulation.
(5) Sales (commercial) rooms are the premises where the luxury items are arranged and disposed of for free circulation.
How to pay.
(Paragraph 6 (1) of the Act.)
(1) The taxpayer shall pay the tax due not later than the 15th day of the second calendar month following the month in which the luxury item was removed for free circulation (e.g. for luxury items removed from storage in January at the latest on 15 March). Paragraph 6 (1), fourth sentence of the Act remains unaffected.
(2) The tax shall be paid by cheque or derecognition procedure at the postal savings bank for the account of the local district finance office, in Slovakia for the account of the delegates of the funds.
(3) The taxpayer has three monthly accounts of luxury tax. It closes it at the end of each calendar month and calculates the tax requirement for the whole month, in which case it deducts from the calculated amount the tax on the items returned (§ 10, paragraph 1 of the Act) and the tax which it is entitled to deduct under § 8 of the Act (Art. 11). The resulting tax amount shall then be required to be referred to without any official invitation to the locally competent district financial directorate, in Slovakia by delegation to finance, in the manner set out in § 6, paragraph 1 of the Act and paragraphs 1 and 2.
(4) Paragraph 6 (4) of the Act remains unaffected.
Taxes.
(K § 8 of the Act.)
(1) The taxpayer shall be entitled to deduct the luxury tax which he himself has paid on acquisition of a luxury item in the domestic territory or on importation from the tax which he is obliged to pay on removal from storage on a luxury item which has been produced from a luxury item in the domestic territory or from a foreign object imported if all the following conditions are met:
1. If it proves by a tax (customs) receipt that the tax it deducts has been paid to that amount;
2. if a luxury object is registered from which another luxury object is to be produced
(a) in the record of receipt of luxury items;
(b) in the record of the addition of luxury tax; and
3. store this luxury item at the luxury store.
(2) The record of the addition of the luxury tax must contain in particular the following information:
1st day of taking over the luxury item,
2. an indication of the proof of payment of the luxury tax;
3. an indication of the quantity and type of luxury items taken over, an indication of the item on the list of luxury items and the price charged for those items;
4. the amount of the luxury tax relating to the luxury item in accordance with the relevant document (number 2);
5. a description of the quantities and types of fancy articles which have been produced from the articles referred to in No 3, separately from the items in the list of fancy articles; on removal from storage, the entry shall be supplemented by a record of the price charged by the payer to the customer,
6. the amount of the luxury tax applicable to the newly produced articles listed under No 5.
(3) The payer shall enter a record of the addition of the luxury tax at the end of each calendar month and transfer the amount of the luxury tax he may add to the monthly account the luxury tax. Details of how to record the addition of the luxury tax, after the example, will be issued by the Ministry of Finance.
Guarantee.
(K § 9, paragraph 4 of the Act.)
(1) Family members of the entrepreneur (taxpayer) are:
1. parents, stepparents, adopters, foster parents, father-in-law, mother-in-law, grandparents;
2. spouse, species or mate;
3. Children, stepchildren, adopted children, sheltered children, son-in-law, daughter-in-law, grandchildren, grandchildren and grandchildren;
4. siblings and persons married up to the second degree and their children (including foster children, adopted children, shelters);
5. siblings of a mate or a mate.
(2) It does not matter whether the persons referred to in paragraph 1 live with a joint-household entrepreneur or not, and whether or not kinship or sister-in-law depends on marital or illegitimate birth or cohabitation. The husband or wife and persons married up to the second degree are liable under § 9 (4) of the Act, although the marriage which has established their marital or sister-in-law relationship with the entrepreneur does not last at the time of application of the guarantee. The same applies mutatis mutandis to a mate, even if they no longer live together at the time of application.
(3) A person substantially involved in an undertaking shall mean any physical person who, by himself or his family members (paragraphs 1 and 2), together is more than a quarter present in the undertaking. Participation by the holder (trustee to the faithful hand) or by the company is treated as direct participation.
Tax refund.
(K § 10, paragraph 2 of the Act.)
(1) Who, dealing with the international exchange of goods (e.g. trader - exporter), has exported to the customs territory of the Union a luxury item which he has acquired in the domestic territory or which he has imported from a customs territory, shall be entitled to refund if he proves that:
1. the luxury article has been exported abroad and that:
2. was exported in the unaltered state.
(2) The condition (paragraph 1, No 2) shall also be deemed to have been unchanged if the luxury article has only been fitted with new or other packaging or cleaning, paint or otherwise externally prepared for sale.
(3) The fact that the luxury article has been exported will be demonstrated by the applicant in a manner similar to that referred to in Article 3 (2).
(4) The right to refund shall lie with the exporter referred to in paragraph 1 or with his agent who has carried out the export procedure for him, provided that he has shown that he has exported the luxury item.
(5) The application for refund must be made in writing to the District Financial Directorate responsible in accordance with the registered office of the undertaking and must in particular be made clear:
1. On the day on which the applicant has acquired or imported luxury items, their price, type, number and quantity and the item of the list of luxury items;
2. the exact address of the applicant;
3. the exact address of the person who supplied the luxury item to the applicant;
4. the amount of tax to be recovered;
5th day of export of luxury items to customs abroad.
The application shall be accompanied by proof of payment of the luxury tax and of the exit of the luxury article in its unaltered state into the customs territory. All consignments exported in one calendar quarter are subject to a joint application for refund within the time limit laid down by the law (§ 10, paragraph 2 of the Act). In cases of special consideration, the District Financial Directorate may allow a refund application to be made for a shorter period.
Reporting duty.
(K § 11 of the Act.)
The taxpayer shall be obliged to submit to the pension supervisory authority responsible for the place of production the declaration of production. The notification shall be signed and dated by hand. The pension supervisory authority shall confirm the first copy thereof and return it to the sender as proof of the fulfilment of the reporting obligation. The taxpayer is obliged to keep the confirmed notification and to report on request to the supervisory authorities of the financial administration.
Additional taxation.
(K § 20, paragraphs 3 and 5 of the Act.)
(1) The general price referred to in Article 20 (3) of the Act is the price normally paid on the date of the entry into force of the Act on removal from storage or importation from abroad in bulk for a luxury object of the same or similar kind at the place of manufacture or at the place of customs treatment, not including a luxury tax.
(2) Whoever exposes a luxury item from which a tax is paid pursuant to Section 20, paragraph 3 of the Act, is obliged to hand over an account to the customer and to make a copy for himself. A luxury tax must be charged separately in the account. The account must contain:
(a) the name (company) and address (seat) of the person who exposes the luxury object;
(b) the date on which the account is drawn up;
(c) the type and quantity of luxury items named in the usual store, indicating the item of the list of luxury items;
(d) the general price (paragraph 1) of each individual item, after the sum of the general prices of luxury items of the same type and price,
(e) a luxury tax calculated on the basis of the general price of each luxury item (the sum of the general prices of luxury items of the same type and price), indicating the tax rate laid down in the list of luxury items.
(3) The person responsible for issuing the account referred to in paragraph 2 shall keep copies of the accounts for a period of six years from the end of the calendar year in which the account was drawn up, as an annex to the notification made pursuant to Paragraph 20 (3) of the Act. This provision shall be without prejudice to specific provisions on longer periods laid down for the safekeeping of accounting documents.
Efficiency and execution.
(K § 24 of the Act.)
This Regulation shall enter into force on 27 December 1947; they shall be carried out by the Finance Minister together with the members of the Government involved.
Gottwald v. r.
Dr Zenkl v. r.
Dr Kočvara v. r.
Tyme v. r.
Masaryk v. r.
Maj-Gen Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Kopecký v. r.
Ing. Jankovcová v. r.
Děuriš v. r.
Dr Cap v. r.
Hala v. r.
Dr Procházka v. r.
Majer v. r.
Dr Franek v. r.
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Regulation Information
| Citation | Decree of the Government No. 212 / 1947 Coll., implementing the Law of 31 October 1947, No. 200 Coll., on the tax on articles of essential needs (luxury tax) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.12.1947 |
|---|---|
| Effective from | 27.12.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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