What is Decree No. 233 / 1946 Coll.?

Decree No 233 / 1946 Coll., implementing the Law of 21 February 1946, No 31 Coll., on turnover tax — Ordinance of 21 February 1946 on turnover tax.

When it became Decree No. 233 / 1946 Coll. effectiveness?

Decree No. 233 / 1946 Coll. became effective 01.01.1947.

Is Decree No. 233 / 1946 Coll. still valid?

Yes, Decree No. 233 / 1946 Coll. is still valid and effective.

Decree No. 233 / 1946 Coll. - Ordinance of 21 February 1946 on turnove...

233.

Government Regulation

of 10 December 1946

implementing the Act of 21 February 1946, No 31 Coll., on turnover tax.

The Government of the Czechoslovak Republic orders pursuant to the Act of 21 February 1946, No. 31 Coll., on turnover tax:

Čl. 1.

Paragraph 1, paragraph 1, No 1 of the Act.

The concept of domestic supplies and performances.

(1) Under the Turnover Tax Act (hereinafter referred to as the Act) and this Regulation, the territory of the Czechoslovak State and the warehouse of the Czechoslovak customs offices, which lies in the foreign national territory, is understood as being the territorial territory.

(2) They shall be considered as domestic supplies in the case of leases and smuggled:

1. the supply of an article, which is at the time of the closure of the supply in the country, does not take into account whether the supply is carried out either domestically or abroad and where the supply has been brokered and closed;

2. the supply of an article which, at the time of the conclusion of the foreign delivery, is closed in the country, provided that the article in question is imported into the country by the supplier or the transferee or for an order by a third party;

3. the supply of an article, which is closed abroad at the time of the conclusion of the delivery, but which is either brokered or carried out by a domestic establishment of a domestic entrepreneur residing or having its registered office abroad (§ 5 (2), (2), (2), (2) of the Act), provided that the article in question is imported into the domestic territory by the supplier or acquirer or for an order by a third party;

4. supplies which are taxed (Section 1, paragraph 3 of the Act) in agency transactions and in cases where someone procures supplies in his own name for an account, if the supplier is resident, registered or established in the country and the subject of the supply is at the time of the delivery:

(a) domestic;

(b) abroad, but shall be imported into the territory of a third party by a supplier or transferee or for an order from one of them;

5. the supply of the right to be used in the territory of the country, regardless of whether the person making the supply (authorised) is resident or established in the country or abroad and where the supply was closed. However, supplies of the right of patent and other production authorisations of the same type, where the person making the supply (authorised) is resident or established abroad, shall not be considered as domestic;

6. the acceptance of an undertaking in return for payment shall be permitted to do or to suffer, to refrain from doing or to renounce, in respect of which the undertaking relates to the domestic country, regardless of whether the person making the undertaking is resident or established in the domestic or abroad and where the undertaking was taken over.

(3) Lease and smuggled shall be considered as domestic supplies, provided that the leased or smuggled items are to be used in the domestic territory, regardless of whether the lessor or smuggler is resident or established in the domestic or abroad and where the lease or smuggled contract has taken place. If a leased or smuggled article is to be used both in the domestic and abroad, the delivery shall be considered as domestic only in respect of the part which is attributable to the use of the article in the domestic territory. However, rental rights of patent and other production authorisations of the same type in which the lessor is resident or established abroad shall not be regarded as domestic.

(4) National performance shall be deemed to be domestic performance, regardless of whether the person performing the performance is resident or established in the domestic or abroad and where the performance was contracted.

(5) Own consumption shall be considered as domestic if it concerns articles taken from enterprises, establishments or establishments which are domestic.

Čl. 2.

Paragraph 1, paragraph 1, No 3 of the Act.

Import, transit.

A. Imported.

(1) According to Paragraph 1 (1), No 3 of the Act, imports of all articles are subject to a tax on turnover, regardless of who and for what reasons they import the article. The Government may, by regulation, provide that imports of certain articles, in particular raw materials, semi-finished products, machinery or apparatus, which are not produced or produced in sufficient quantities in the country, are not subject to tax or are subject to reduced taxes. The flat-rate regulation (Paragraph 19 (8) of the Act) may provide that imports are subject to a flat-rate payment which also replaces the regular or reduced turnover tax on imports, unless otherwise provided for in the flat-rate regulation.

(2) Imports are exempt from turnover tax only in the cases referred to in paragraphs 4, 1, 10 and 17 of the Act.

B. Transit.

The transit is not subject to tax on the condition that, at the time of transit, a taxable supply has not taken place in the country and that the goods have not left customs or rail storage.

Čl. 3.

Paragraph 1, paragraph 3 of the Act.

Business.

In assessing the business of a commission, it shall decide whose name and account the transaction was concluded. The same shall apply mutatis mutandis in cases where a person procures his own name on a foreign account of the supply or performance.

Čl. 4.

Paragraph 4, paragraph 1, No 2 of the Act.

Exemption of export supplies.

(1) The supply shall be exempt from turnover tax as an export supply if all the following conditions are met:

1. if the supply is made by a domestic entrepreneur (§ 5 (2) of the Act) with a foreign customer (§ 2);

2. where (paragraph 3) the object of this shipment is exported abroad;

3. Where (paragraphs 5 to 11) the trader referred to in No 1 in the assessment procedure demonstrates that the conditions referred to in No 1 and 2 have been fulfilled.

(2) A foreign customer means:

1. a buyer who has neither his place of residence nor his registered office nor his establishment;

2. a buyer who is not resident or registered in the country but has an establishment in the country. The supply to that customer shall not be made or carried out or carried out through his domestic establishment.

(3) Exports referred to in paragraph 1, No 2 shall be carried over or transported from domestic to abroad:

1. a domestic entrepreneur who has concluded a delivery of an exported article with a foreign customer; or

2. However, a domestic entrepreneur who has sold a exported article to a domestic entrepreneur referred to in No 1 did not transfer to him the physical possession of that article (did not carry out the physical surrender of the article), but carried it or transferred the article abroad on his order, or

3. the foreign buyer or his agent. The assumption is that a domestic entrepreneur who has concluded a delivery of an exported article with a foreign customer has handed it over to a foreign customer or his agent in the country. Furthermore, it is necessary for the recognition of exports in this case that the foreign customer or his agent transports or transports an object in its unaltered state to a foreign country no later than three months after the date on which the said supplier (the domestic entrepreneur) submitted it to him in the domestic country and that no further delivery of that article takes place within that period.

(4) In all the cases referred to in paragraph 3, the exemption shall be granted only to a domestic trader who has concluded the supply of an exported article with a foreign customer. This trader is hereinafter referred to as an exporter.

(5) The exporter shall be obliged to prove that he has made the delivery with a foreign customer by means of a final certificate or other documentary evidence (in particular the proof of the offer and its receipt), of which the fact is obvious. The documents shall show either: the names (firms) and addresses (residence, registered office) of the two Contracting Parties (exporter and foreign customer), the type (in the usual trade name), weight, quantity and price of the goods.

(6) The exporter shall be obliged to prove that the object of the supply which he has concluded with a foreign customer has been exported abroad:

1. for consignments carried abroad by post:

the duly kept export register (paragraph 7) and the postal receipt;

2. for consignments carried abroad other than by mail (e.g. rail, ship, aircraft, motor vehicle):

the duly kept export register (paragraph 7), the export declaration (paragraph 8), where the customs office of exit has confirmed that the goods have been exported from the customs territory concerned and, at the request of the tax administration, the transport documents (bill of lading, bill of lading and the like) or their duplicates.

(7) The export registration book shall mean the book or record as shown in the formula in Annex 1. If the exporter is the producer of the exported goods himself, he shall briefly note in column 3 that he produced the exported goods himself (e.g. "own production '). Where goods are produced by an exporter in the form of wages, in column 3, the name (company) and the address (registered office) of the person who produced the goods in the form of wages shall be marked by the name and address of the person who made the goods in the form of wages, and at the same time the words" production in the form of wages on my account'; The same applies if it is only for working, processing or other treatment of the goods before their export. The filling of columns 2.4 to 8 in both cases falls out. In the case of paragraph 3, No 3, in column 17 of the Export Record, the exporter shall note the date of the surrender of the article in the domestic territory to a foreign customer or his agent; If the foreign customer agent has submitted the item, it shall also indicate the name (company) and address of that agent in column 10 of the export register. If the data to be recorded in columns 4 and 13 are the same, it is sufficient to enter them only in column 4 and to refer to this entry in column 13. The type of goods can be entered in the store by the usual aggregate label (e.g. textile goods) if copies of the purchase and sales account are attached.

(8) In order to be able to prove the export declaration also, the exporter's duly completed and duly stamped declaration, in accordance with the formula in Annex 2 (export declaration), bearing the exporter's address, must be attached to the bill of lading or any other transport document for direct transport abroad. The transport document must indicate that the export declaration was attached to it. The export declaration shall be affixed on the bill of lading (transport document) in such a way as to prevent its loss. The customs office shall verify the accuracy of the export declaration, supervise the exit, confirm it on the export declaration by means of an official stamp and signature and send the export declaration to the exporter immediately. In the case of consignments transported after repair or transported in person, the duly completed export declaration shall be presented directly to the customs office which shall confirm and return the declaration immediately.

(9) Information on the type and quantity of goods shall be indicated either in the documents referred to in paragraphs 5 to 8 in such a way that there is no doubt that the goods the exporter has supplied with a foreign customer are identical to those exported abroad. This identity shall be furnished by the exporter by a copy of the exported goods account. From the account you can see: the names (companies) and addresses (residence, registered office) of the exporter and foreign customer, type, weight, quantity and price of the goods. Paragraph 7 shall not affect the last sentence.

(10) The Ministry of Finance or the Office authorised by it may, upon request, authorise the domestic entrepreneur to demonstrate exports in a manner other than that provided for in paragraphs 6 to 8. If there is an applicant operating his business in the territory of Slovakia only, the post of the Ministry of Finance or of the Office authorised by him or the Office authorised by him to do so shall be the one authorised by him. The authorisation may also cover a whole group of entrepreneurs.

(11) The tax administration may, upon request, exempt the domestic entrepreneur from the obligation to provide proof of export by the export record book (paragraphs 6 and 7), provided that the data to be recorded in the export record book are reliably and easily ascertained in duly kept commercial or economic books and documents to them or in duly kept records for tax and document purposes.

(12) The Authority may impose conditions on the relief provided for in paragraph 10 or 11 and may modify or interrupt the relief provided for in paragraph 10 or 11, even if it has not reserved it in its authorisation. The tax administration's decision on the relief referred to in paragraph 11 may be examined at the request of the Financial Office of the Second Stool (in Slovakia mandated by the Finance Board).

Čl. 5.

Paragraph 4, paragraph 1, No 3 of the Act.

Exemptions of supply of precious metals and their mixtures for the stamping of money.

(1) The supply of precious metals (gold and silver), ores containing these metals, metallurgical products and mixtures of these metals in grains, rods or sheets and articles of such metals shall be exempt from turnover tax only if the supplier proves to the acquirer that:

1. the supply to the Czechoslovak State (hereinafter referred to as the State) or to a person authorised by the State to purchase; and

2. that the object of this delivery is used to extract money.

(2) Confirmation must be kept in the case of tax control (Section 16 of the Act).

Čl. 6.

Paragraph 4, paragraph 1, No 7 of the Act.

Exemption of water, gas, electricity and slaughter performance.

(1) The exemption of the supply of water, gas and electricity from turnover tax does not apply to the supply and performance of installations.

(2) Turnover tax shall not be exempt from supplies linked to the performance of slaughterhouses, such as blood, meat, garbage, etc.

(3) Public lighting means street lighting, public roads, squares, public orchards and similar places, but not lighting public buildings (schools, churches, railway stations, hospitals, etc.).

Čl. 7.

Paragraph 4, paragraph 1, No 10 of the Act.

Exemption of imports.

(1) Pursuant to Article 4 (1), (10) of the Act, imports (§ 1 (1), (3) of the Act) are exempt from turnover tax in the following cases:

1. from the regular (also reduced) and flat-rate tax, imports are exempt in the cases and under the conditions set out in Sections 62 to 65, 87 and 105 of the Customs Act of 14 July 1927, No. 114 Coll. However, the flat-rate regulation (§ 19 (8) of the Act) may provide that imports are not exempt from flat-rate charges in these cases.

2. only regular (also reduced) tax shall exempt imports in the cases and under the conditions laid down in Section 69 of the Customs Act. However, a flat-rate regulation may provide that imports are also exempt from flat-rate charges in this case.

(2) The conditions under which imports are exempted under Article 4 (1), No 17 of the Turnover Tax Act are laid down in Article 12.

Čl. 8.

Paragraph 4, paragraph 1, No 12 of the Act.

Exemption of supplies of medicines, medical performance etc. The concept of public health and care institutions and spa businesses.

(1) The following shall be exempt from turnover tax:

1. Provided that the remuneration is paid for by the holders of public social insurance or the replacement of internal facilities exempted by employers under the relevant legal provisions, or that they are carried out for persons certified as poor:

(a) supplies of pharmaceuticals, medical devices (including therapy devices), medical devices and instruments, medical waters, supplies and services, which depend on the administration of medical baths, medical and obstetrics procedures, regardless of who is performing them;

(b) any supply and performance carried out by public or private health and care institutions (including the institutions of the public social insurance holders and the constitution of the replacement internal facilities excluded by employers) and the spa undertakings;

2. without meeting the condition set out in Clause 1:

(a) the supply of medicines, medical devices (including therapy aids), medical devices and instruments and medical waters, provided that they are carried out for public (not also private) medical and nursing institutions, the institutions of public social insurance holders or the constitution of replacement internal facilities of exempted employers, regardless of who is carrying them out;

(b) any supply and performance carried out by public (not also private) treatment and treatment institutes in general classes;

(c) any supply and performance carried out by the spa undertakings at a price reduced for social reasons, if this reduction is at least 50% of the full price. Such exemptions shall not apply where the tax is flat-rate.

(2) The exemptions referred to in paragraphs 1, 1, (a) and 2 (a) also apply to supplies of artificial parts of the human body (prosthesis) and orthopaedic aids. The institutes referred to in paragraphs 1, 1, (b) and 2 (a) shall also include preventive health care facilities (e.g. counselling), diagnostic and outpatient facilities. The constitution of the replacement internal facilities of excluded employers shall also include military hospitals, military medical institutes, military disability centres and military pharmacies.

(3) The exemption provided for in paragraph 1, point 2, point (a) shall also apply where medicinal products, medical devices (including therapy devices), medical devices and instruments and medical waters are not supplied directly to public health or public care institutions, to public social insurance holders or to replacement indoor facilities of exempted employers, but to operators of such institutions. However, the condition of the exemption is that the supplier proves by confirming the recipient of the supply that the articles supplied are intended for the needs of the institutions operated by him in the public health administration or in the implementation of public social insurance.

(4) The following shall be borne by the public social insurance or by the replacement institutions of the exempted employers:

1. the holders of public health insurance, as a sickness insurance undertaking under the Law of 9 October 1924, No 221 Coll., on the insurance of workers in the event of illness, disability and old age as amended by the legislation of the changing and complementary insurance company, the Central Union of sickness insurance companies, the sickness insurance company of private employees, the regional brotherly coffers, the Medical Fund of Public Employees, the Knežská Sickness Fund of Přerov, the Medical Fund of Postal Employees, the German Insurance Company of the Czechoslovak State Railways, the district social insurance company in Slovakia and the internal facilities of employers whose employees are exempt from compulsory sickness insurance under the applicable regulations;

2. holders of public health insurance, such as the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague, the Czech Republic in Prague;

3. the holders of public pension insurance, such as the Central Social Insurance Company, the Central Brotherly Treasury, the General Pension Institute, the Replacement Institute under the Law of 21 February 1929, No 26 Coll., on the Pension Insurance of Private Employees in Advanced Services, as amended by the legislation of changing and supplementing it, the Pension Institute of Private Railways in Brno, the Pension Fund of Private Railways under the Government Regulations of 9 February 1933, No 33 Coll., on the Pension Insurance of Private Railways Employees, the Central Social Insurance Office of Bratislava, the Pension Fund of Postal Employees, the Pension and Old Insurance Fund of the Employees of the Czechoslovak State Railways and other Employers of Employers whose Employees are exempt under the applicable Regulations.

(5) Public medical institutions are those which perform the tasks of the public health administration and are obliged to accept the sick without regard to their national or domestic affiliation, religion and ability to pay. Public nursing institutions are those which perform the tasks of the public health administration and which are dominated by the nature of the treatment (public maternity ward and the finding, mental institution and so on). The general class shall understand the class at which the lowest pre-fixed rate is chosen for treatment or treatment.

(6) Spa companies are:

1. All spa facilities (e.g. spa facilities, spa sanitariums) for the use of natural medicinal products (saltines, mud or other natural medicinal product or climate);

2. facilities that only support spa treatment (e.g. physiotherapy facilities, dietary institutes, accommodation institutes), if they are or will be officially authorised.

Čl. 9.

Paragraph 4, paragraph 1, No 14 of the Act.

Exemptions of own consumption due to charitable use.

(1) Charity shall mean:

1. free donation for charitable purposes (paragraph 2), provided

(a) to the State, to the territorial authorities or to other corporations of public law;

(b) funds or foundations which, according to their intended purpose, serve solely and directly for charitable purposes;

(c) to the race council or a single labour union;

(d) to the associations or other associations, where the association or other association confirms in writing the fact that, according to the statutes, it is actually conducting a charitable activity (paragraph 2) and that it will use the donated article exclusively and directly within that activity;

2. a free donation which an entrepreneur grants to his employee in recognition of his outstanding work or other benefits of his undertaking;

3. the use of articles in the care of the poor, if such articles are taken free of charge by the State, by the local authorities or other public bodies for the purpose of such use.

(2) Free of charge dowry for charitable purposes (paragraph 1, No 1) means dedication which follows the relief of poverty and poverty or the pursuit of love for others. The same applies mutatis mutandis to the concept of charitable activities (paragraph 1, No 1, point (d)).

(3) As regards taxable own consumption, the financial contributions are exempt from turnover tax pursuant to § 4 (1), (4) of the Act, regardless of the purpose of the transfer and to whom they are granted. The same applies to the free dedication of other matters which are also covered by the exemption already under § 4, par. 1, par. 4 of the Act, as well as to the free allocation of items of Czechoslovak state financial monopolies (§ 4, par. 1, no. 5 of the Act).

Čl. 10.

Paragraph 4, paragraph 1, No 15 of the Act.

The concept of total turnover.

(1) Overall turnover means the annual gross turnover recorded over the previous calendar year (the relevant calendar year) by adding

(a) the fees received by the entrepreneur in the relevant calendar year for taxable supplies and performances (in the Czech and Moravian-Silesian countries also payments received for taxable supplies and other transactions),

(b) the general prices of goods and services received by the entrepreneur, in exchange, i.e. in counteraccounts and others, in the relevant calendar year for taxable supplies and performances (in Czech and Moravian-Silesian countries also for taxable supplies and other transactions),

(c) the general prices applicable to the measurement of the flat-rate turnover tax on articles supplied by an entrepreneur as their producer in the relevant calendar year for remuneration lower than their general prices in large quantities to such an entrepreneur who has exclusively or principally purchased the items and has supplied them in the same condition;

(d) the bases which, pursuant to the Regulation or the Decree on the flat-rate taxation of turnover taxes, are relevant for the taxation of transfers of goods and services between domestic establishments of the same undertaking or between legally independent domestic undertakings of the same owner, which took place in the relevant calendar year;

(e) the general prices of the items taken by the entrepreneur in the relevant calendar year from his undertaking (s) for own consumption and from the sum of the items referred to in points (a) to (e) shall be deducted from the fees returned by the entrepreneur in the relevant calendar year.

(2) According to the provisions of paragraph 1, for the first time it is necessary to establish the total turnover for the calendar year 1946. In doing so, the prices applicable in the Czech and Moravian-Silesian countries for the additional taxation of supplies that took place in January and February 1946 will also be included in the total turnover. The appropriations referred to in paragraph 1 (c) and (d) shall relate only to flat-rate turnover tax applicable in Slovakia for the period up to 28 February 1946. However, they are to be taken into account if they again have a flat-rate turnover tax.

(3) The total turnover for the calendar year 1945 is to be found for enterprises which were operated in the Czech and Moravian-Silesian countries this year, by adding up

(a) the fees received by the entrepreneur in the calendar year 1945 for taxable supplies and other transactions;

(b) the fees received by the entrepreneur in the calendar year 1945 for taxable supplies and performances for which the tax obligation arose before 1 October 1940;

(c) the value of supplies or other transactions received by the entrepreneur (in exchange, i.e. in counteraccounts, etc.) in the calendar year 1945 for taxable supplies and other transactions, after the case for taxable supplies and performances,

(d) the prices applicable to the supplementary taxation of supplies in the calendar year 1945;

(e) the prices of items taken by the entrepreneur in the calendar year 1945 from his own-account enterprise and from the sum of the items referred to under (a) to (e) shall be deducted from the fees which the entrepreneur returned in the calendar year 1945.

(4) For undertakings, establishments or establishments operating in the territory of Slovakia in the calendar year 1945, the total turnover for the calendar year 1945 shall be established mutatis mutandis in accordance with the provisions of paragraph 1.

(5) The provisions of paragraphs 1 to 4 shall apply mutatis mutandis to entrepreneurs who have been authorised to tax the supply and performance prices charged. They shall, as a general rule, be charged prices at the place of acceptance.

(6) In determining the total turnover, account shall be taken of whether or not the supply and performance (after delivery and other transactions) subject to or exempt from turnover tax is covered by a flat-rate payment. The same applies to own consumption. It also does not matter whether they were subject to tax after 28 February 1946 or before 1 March 1946.

(7) Repayments (prices) in the old tender are also included in the total turnover.

(8) If an entrepreneur has two or more enterprises, plants or establishments, the total turnover of all enterprises, plants or establishments is determined, regardless of whether some of them are in Czech and Moravian-Silesian (or only one of them) and some in Slovakia.

(9) For entrepreneurs who have not engaged in business activities throughout the relevant calendar year, the total (annual) turnover shall be determined in proportion to the turnover achieved for the part of the relevant calendar year during which they were engaged.

Čl. 11.

Article 4 (1), No 16 of the Act.

Exemption of supply and performance of domestic workers.

(1) Domestic worker means anyone who, in his home or in his workshop alone or with members of his family (paragraph 2) living with him in the common household, processes materials without foreign auxiliary workers, which he receives from entrepreneurs who receive the finished product and remnants of processed materials and from whom he receives only the agreed wage from a piece for his work.

(2) The members of the home worker's family 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 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.

Whether kinship or sister-in-law depends on marital or illegitimate birth or coexistence shall not be taken into account.

(3) It does not matter whether a domestic worker or members of his family living with him live in a common household have a business license and whether they are engaged in other self-employed activities besides domestic work. The exemption is also applicable when those persons use their own machinery, tools or aids to process foreign raw materials and semi-finished materials. The exemption is not a fault if, by order and on behalf of the entrepreneur (s), a single raw material or semi-finished material which has been procured by a domestic worker or a member of his family living with him in the common household is used.

Čl. 12.

Paragraph 4, paragraph 1, No 17 of the Act.

Exemption of imports for the State. Exemption of import of articles for medical purposes.

(1) According to Section 4, paragraph 1, No 17 of the Act, the exemption from turnover tax is:

1. imports of any articles, if they take place directly for the State (state offices, institutes, etc.) or for those state undertakings which do not belong to undertakings declared to be managed under the principles of commercial management;

2. imports of only medicinal products, medical devices (including therapeutics), medical devices and instruments and medical waters, if they take place directly for public health and care institutions, public social insurance holders' institutes, institutions for replacement internal facilities exempted by employers or for operators of such institutions. Article 8 (2), (4) and (5) of this Regulation shall also apply to this exemption.

(2) The exemption provided for in paragraph 1, No 1, shall be subject to confirmation by the competent State authority (institute, etc.) or the undertaking that the imported article is intended for its needs but not for further disposal in the unaltered state. In the case of imports for a State enterprise, this confirmation must also show that the undertaking does not belong to undertakings declared as managed under the principles of commercial management. The certificate must bear an official stamp and be signed by a preference of the State Office (Institute, etc.) or the undertaking for which the imported article is intended; the certificate shall also indicate the item under which the imported article will be entered in the inventory. The customs office shall keep the certificates as evidence of the item concerned.

(3) The exemption provided for in paragraph 1, No 2, shall be subject to proof that the imported article is intended for the performance of its own tasks as a public health institution, a public social insurance provider or an institution of a replacement internal establishment exempted by an employer in the field of health care, when the operator or the person responsible for the administration of the Institute is subject to customs clearance. The confirmation must contain information showing that it is such an institution and such determination. The customs office shall keep the certificates as evidence of the item concerned.

(4) The exemption provided for in paragraph 1 shall not apply where a flat-rate payment is made, unless it is expressly provided for in the flat-rate regulation.

(5) The exemptions provided for in paragraph 1 shall not apply to imports for enterprises nationalised or national.

Čl. 13.

Article 4 (1), No 18 of the Act.

Exemptions of certain foreign performance.

Under Section 4, paragraph 1, No 18 of the Act, only works which are relevant to the processing of movable goods are exempt from turnover tax and are carried out in the domestic territory by an order and on behalf of a foreign client (i.e. a client who does not have a domestic residence or registered office or establishment). The condition of the exemption is that the entrepreneur who has carried out the performance proves that the execution takes place from the order and to the account of the foreign client, and further that he proves by analogy, as provided for in Article 4 (6), (7) and (8), that the articles obtained from the processing of movable goods have been exported or had been exported abroad. Articles 4, 10, 11 and 12 shall apply mutatis mutandis.

Čl. 14.

Paragraph 4, paragraph 3 of the Act.

Exemption of charitable or educational supplies or performances.

(1) Deliveries or performances exclusively and directly charitable are supplies or performances which are intended exclusively and directly to alleviate the need for and poverty or to make love to a neighbor without entitlement to full compensation. Charity is not a supply or performance that is not, in itself, a charitable act, or a return for charity (for example, holding entertainment for the benefit of a charitable institution).

(2) Supplies or performances exclusively and directly educational means supplies or performances which are intended solely to promote general education, to educate scientific, artistic or political, to promote the general industry or to provide physical education and do not have the character of a gainful person at all or to take place without entitlement to full compensation. The same applies to supplies and performances in the field of general research and testing.

(3) The exemption must be specifically requested. The application shall be submitted to the competent tax administration and shall be accompanied by documents and aids suitable for assessing whether and to what extent the conditions laid down in paragraphs 1 and 2, in particular the accounts or other accounting officer's compilation of the management results for the previous calendar year, a detailed overview of the revenue and expenditure associated with the implementation of the supplies and outputs for which exemption is requested, in the last preceding calendar year, as well as in the preceding part of the current calendar year, the statutes or other similar statutes, the operating rules or other operating directives, the evidence of the amount to which they are required or the remuneration for the supplies and the procedures for which are applied for, and such as. The applicant may be invited to provide explanations and additional documents and aids. The request shall be decided by the Minister of Finance in agreement with the Minister involved or by the Office which authorised the Minister of Finance in agreement with the Minister involved. If there is an applicant operating his business in the territory of Slovakia only, the Minister of Finance shall be the competent financial officer, who may authorise the exemption in agreement with the agent concerned; the delegate may, in agreement with the participating delegate, authorise the subordinate office to decide on the application. Until such time as the application is decided, the supply and performance for which the exemption is requested shall be subject to turnover tax.

Čl. 15.

Paragraph 6, paragraph 3 of the Act.

The concept of exercising public authority.

(1) Public authority shall mean:

(1) the activities of the State, of the bundles of local government or of other public bodies, consisting of the carrying out of public law tasks reserved for or delegated to those corporations and in which the public corporations act as public authorities in relation to the beneficiaries of the transactions;

2. the activity of the State, consisting of the publication of the Collection of Laws and Regulations of the Czechoslovak Republic, the Collection of Regulations of the Slovak National Council, the Official Journal and Official Journals, as well as the activities of the volumes of the Territorial Authority, consisting of the publication of official journals;

3. the activity of a physical person, consisting in carrying out public service tasks (i.e. tasks reserved to or carried over to the physical persons and in the exercise of which the physical persons act against the recipients of the performance as public authorities), where the remuneration for such activities is different from the service salary (in particular functional benefits and similar flat-rate compensation), or the remuneration and reimbursement of expenses (after compensation for expenses only), paid in full from the treasury of the State, local authorities or other public bodies, and unless otherwise provided for.

(2) Public corporations are expected to exercise public authority (paragraph 1, No 1) in particular if the performance of public law tasks consists in transactions which the recipient is obliged to accept in accordance with the law or official order. Whether or not the remuneration for the activities of a public corporation is referred to as a fee or levy and is enforceable by a political execution, it does not itself decide.

(3) Paragraph 1, No 3 does not apply to the performance of public service tasks in the context of the pursuit of a free profession (as is the case with notaries, zodiacs, civil engineers, etc.), to the performance of the duties of expert, interpreter, trustee of bankruptcy, forced administrator and to the performance of the duties of national administrator.

Čl. 16.

Article 7, No 1 of the Act.

State exemption as operator of the postal and telecommunications services.

The exemption does not apply to the setting up, maintenance and repair of private telecommunications equipment, to the supply of waste material (paper, telegraph and telephone columns, wires, etc.) and to auction sales of all kinds (including waste material).

Čl. 17.

Article 7, No 4 of the Act.

Liberation of writers, scientists and artists.

(1) The writers of works belonging to the literature of artistic (beautiful writing) and to the literature of subject (scientific and professional), as well as translators of such works, are considered writers.

(2) The following shall be considered as scientific staff:

1. proper and exceptional professors of higher education and habilitated university professors;

2. members of scientific corporations, where membership of such corporations cannot be obtained on the basis of a mere application for membership, but only by a choice which takes place exclusively in recognition of scientific merit;

3. scientific staff of the scientific institutes of the State and of the bundles of territorial self-government, provided that the administration of the Institute attests to their scientific level of activity;

4. scientific staff of scientific institutes other than those referred to in No 3, recognised or recognised by the Ministry of Education and Education (in Slovakia responsible for education and education) the Institute as scientific and certifying those staff the scientific level of their activities;

5. physical persons other than those mentioned under Nos 1 to 4 (e.g. private researchers), if they are certified by the Ministry of Education and Education in agreement with the Ministry involved (responsible for education and education in agreement with the latter) by the scientific level of their activities. The certificate is not necessary for writing activities in the field of material (scientific and professional) literature (paragraph 1).

(3) Music composers and artists (including creative staff in the field of artistic and cultural film, such as directors, writers, cameramen and architects) are considered artists.

(4) The exemption applies only to supplies and performances which are the direct result of writing, scientific or artistic activity. The exemption therefore covers, for example, the supply of copyright or operator rights, the submission of scientific opinions by a scientist, the lecturing activity of a scientist, the supply of paintings or works of art, which the artist himself created and under., but does not apply, for example, to performances, which depend on the organisation of exhibitions and such. Where the supply of literary works which the writer has issued with his own cost is concerned, the exemption shall apply only to part of the remuneration for such supplies, which he proves to be a writer's activity; the remainder of the publishing business is subject to tax.

(5) The condition of exemption is that the sum of the remuneration for taxable supplies and performances, which are the direct result of writing, scientific or artistic activity, did not exceed CZK 80,000 in the last preceding calendar year. If it is also a writer and a scientist (writer and artist, scientist and artist) or a writer, scientist and artist, it is to determine whether or not that condition is met that the remuneration for taxable supplies and performances which are the direct result of all such activity is to be added.

(6) If a writer, scientist or artist claims exemption under § 7, § 4 of the Act and the tax administration has doubts as to whether he is a writer, a scientist or an artist, or whether he is a direct result of writing, scientific or artistic activity, he may ask for it to be given by the Ministry of Education and Education (in Slovakia, by the authority of education and education) or, in the case of creative staff in the field of artistic and cultural film, by the Ministry of Information (in Slovakia, by the authority of information).

Čl. 18.

Paragraph 8, paragraph 2 of the Act.

Date of Promulgation	27.12.1946
Effective from	01.01.1947
Effective until	-
Status	Valid

Decree No. 233 / 1946 Coll.

Ordinance of 21 February 1946 on turnover tax

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