Decree No. 224 / 1990 Coll.
Decree of the Federal Ministry of Finance implementing the legal measure of the Bureau of the Federal Assembly No. 177 / 1990 Coll., on certain measures concerning the assets of political parties, political movements and social organisations
Valid
Effective from 11.06.1990
224
DECLARATION
Federal Ministry of Finance
of 7 June 1990
implementing the statutory measures of Bureau of the Federal Assembly No 177 / 1990 Coll., on certain measures concerning the assets of political parties, political movements and social organisations
The Federal Ministry of Finance pursuant to Article 4 of the Federal Assembly's statutory measure No 177 / 1990 Coll. on certain measures relating to the assets of political parties, political movements and social organisations (hereinafter referred to as the "statutory measure ') provides:
(to Article 1 (2) of the legal measure)
(1) The organisations referred to in Article 1 (1) of the statutory measure require the prior approval of the Federal Ministry of Finance pursuant to Article 1 (2) of the statutory measure in respect of transfers of ownership of movable property, with the exception of transfers of ownership which take place in the performance of obligations to supply products, to carry out work or other performance within or in connection with the defined object of the activity.
(2) In the request for prior consent to conclude the contract, the organisation shall state the description of the movable item transferred, its cost, (1) the reason for the transfer of ownership, the date of acquisition of the item, the transferee; If the transfer of ownership is due, the amount of the selling price shall be indicated.
(to Article 3 (1) of the legal measure)
(1) The statement of the assets of the organisations referred to in Section 3 (1) of the statutory measure is annexed to this decree. That statement shall be completed by organisations which are required to keep double-entry accounts and organisations which are required to keep simple-entry accounts. Where necessary, the organisation shall, upon request of the investigating authority, document the data of the statement by inventory, books and accounting documents. Furthermore, the organisation shall submit on request to the investigating authority entries in the operational records for land and other tangible assets not included in the statement.
(2) In carrying out the obligation imposed on organisations by the second sentence of Article 3 (1) of the statutory measure, the organisation shall, in the case of transfers of its immovable property, attach copies of the ownership contracts and copies of the management law transfer contracts; it shall also include copies of the contracts for the transfer of ownership of movable property and an overview of the movements in the accounts of fixed-term deposits held with monetary institutions for the period from 1 November 1989 until the legal measure takes effect.
This decree shall take effect on the day of its publication.
This Decree expires on 31 March 1991.
Minister:
Ing. Klaus CSc.
Annex to Decree No 224 / 1990 Coll.
(1) Accounting Schedule and Directive on Accounting Schedule for Economic Organisations No FMF V / 13 000 / 1989. Accounting Schedule and the Accounting Schedule for Social and Other Organisations No FMF VII / 23 316 / 1985. Directive for the accounting of local national committees of small municipalities, small establishments of national committees, backed-up organisations, small church organisations and other small organisations; Financial Rapporteur No 9 / 1978.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 224 / 1990 Coll., implementing the statutory measures of the Bureau of the Federal Assembly No. 177 / 1990 Coll., on certain measures concerning the assets of political parties, political movements and social organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.06.1990 |
|---|---|
| Effective from | 11.06.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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