Government Decree No. 238 / 1993 Coll.
Government Regulation establishing biodegradable facilities for the purposes of the Income Tax Act
Valid
Effective from 15.09.1993
238
GOVERNMENT REGULATION
of 21 July 1993
establishing, for the purposes of the Income Tax Act, biodegradable equipment
The Government orders pursuant to § 4 (1) (e) and § 19 (1) (e) of the Czech National Council Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 157 / 1993 Coll.:
(1) Equipment for the production of biodegradable (degrading) substances is, for the purposes of the Income Tax Act (1), a machine or a technological unit to which biodegradable substances are produced whose degradation time is less than half the degradation time of comparable substances which have not been modified by this equipment but not more than 5 years.
(2) Natural substances and materials which, by their nature, are degradable without further modification, such as food, feed, wood, paper are not considered biodegradable substances.
Compliance with the conditions laid down in Article 1 (1) of this Regulation shall be demonstrated by a certificate from the State Service (2) and a certificate from the Ministry of the Environment issued on the basis of the certificate submitted.
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Doc. Ing. Klaus CSc. v. r.
Minister of Environment:
Ing. Benda CSc. v. r.
1) Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll.
2) Section 4 of the Czech National Council Act No. 20 / 1993 Coll., on the security of the performance of state administration in the field of technical standardisation, metrology and state testing. § 24b of Act No. 30 / 1968 Coll., on State Testing, as amended. Order of the Office for Standardisation and Measurement No. 101 / 1988 Coll., on product certification.
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Regulation Information
| Citation | Government Decree No. 238 / 1993 Coll., establishing, for the purposes of the Income Tax Act, biodegradable plants |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.09.1993 |
|---|---|
| Effective from | 15.09.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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