Regulation No 214 / 1949 Coll.
Regulations issuing provisions for the settlement of fee equivalent for the period up to 30 June 1949
Valid
Effective from 15.10.1949
214.
Order of the Minister for Finance
of 29 September 1949
laying down provisions to settle the fee equivalent for the period up to 30 June 1949.
The Minister of Finance hereby orders pursuant to Section 2 of the Law of 15 June 1949, No 159 Coll., to abolish the fee equivalent:
(1) National undertakings are subject, until 30 June 1949, to the fee equivalent of the immovable property to which they were transferred or transferred when they were set up or otherwise formed, starting from the date on which the assets were transferred or transferred to them. If that day is not the first day of the calendar quarter, the provisional duty shall begin on the first day closest to the following calendar quarter.
(2) Where the immovable property has been transferred or transferred to a national undertaking after its establishment and has not been subject to the transfer (transfer) of a real estate charge or has been exempt from it, the equivalent obligation relating to such property shall apply mutatis mutandis to the provisions of paragraph 1.
(3) National undertakings shall be subject to a fee equivalent for the period from 1 January to 30 June 1949 as an increase in the fee equivalent for 1948 from their real estate. Of the immovable property transferred or transferred to national undertakings on or after 1 January 1949, the fee equivalent shall not be collected. Amounts paid on such assets, if they are not accounted for in arrears of the fee equivalent of other assets of the same national enterprise, but not reimbursed.
(4) National enterprises which were established or arose only on or after 1 January 1949 and from municipal undertakings established under the Law of 21 July 1948, No 199 Coll., on municipal undertakings, shall not be required to have a fee equivalent. However, the amounts paid for the first half of 1949 shall not be recovered from the assets transferred or transferred to such national or municipal undertakings.
(1) Paragraph 17 (1) of the Act of 8 April 1938, No 76 Coll., on Charges Equivalent, also applies to nationalised enterprises and confiscated enterprises from the date of nationalisation or confiscation.
(2) The provisions of paragraph 1 shall apply mutatis mutandis to immovable property of equivalent maturities which have been taken over by the State (expropriated) under the Law of 11 July 1947, No 142 Coll., on the revision of the first land reform, as amended by the Law of 21 March 1948, No 44 Coll., or which has been redeemed by the State under the Law of 21 March 1948, No 46 Coll., on a new land reform (permanent arrangement of ownership of agricultural and forestry land).
(3) The arrears of the fee equivalent attributable to assets confiscated, taken over by the State or redeemed for the period from the first day of the calendar quarter following the confiscation, takeover or redemption until the end of the quarter in which the transfer (integration, allocation) took place to another person will not be collected.
(4) Where the assets referred to in paragraphs 1 and 2 of this paragraph have been transferred or transferred to a national undertaking, the equivalent obligation shall cease to exist on the date on which the national undertaking's obligation to pay the fee equivalent of such assets was incurred (Sections 1, 1 and 2).
(1) The District National Committee will not measure the fee equivalent if it does not measure the amount prescribed in accordance with the costs of the proceedings.
(2) Overpayments of the fee equivalent which are not proportional to the costs of the proceedings shall not be refunded.
(1) Where a matter subject to a fee equivalent has been destroyed, the underpayment shall be written off at the request of an equivalent subject-matter unless it exceeds the amount attributable to the value of the item destroyed for the period beginning on the first day of the calendar quarter following its destruction.
(2) The provisions of paragraph 1 shall apply mutatis mutandis to arrears of the fee equivalent of assets withdrawn at the time of infreedom. If the asset withdrawn has been recovered, the arrears shall be written off only for the period up to the first day of the calendar quarter following the day on which the equivalent subject retook possession of the returned asset.
(3) If a matter subject to a fee equivalent has been damaged, the district national committee may, upon a documented request, reduce or write-off the fee equivalent supplement accordingly.
Measures taken after 27 October 1945 which comply with the provisions of Sections 1, 1, 2 and 4 shall be deemed to have been taken in accordance with those provisions.
(1) The District National Committee may allow equivalent sub-bases to submit a simplified declaration and may, in the case of equivalent sub-projects drawing up financial statements on the state of its assets and management, take as the basis for measuring the fee equivalent the value of the assets submitted to that levy, as stated in the final statement (balance sheet).
(2) National undertakings which draw up an opening balance sheet (starting-up) on the state of their assets are obliged to add such a balance sheet established on the date of the equivalent obligation to their return. The value of real estate with the accessories shown in this balance sheet is generally the basis for measuring the fee equivalent.
This Regulation shall enter into force on the day of its publication.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Regulation No 214 / 1949 Coll., issuing provisions to settle the fee equivalent for the period up to 30 June 1949 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.10.1949 |
|---|---|
| Effective from | 15.10.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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