Regulation No 239 / 1949 Coll.
Regulation amending and supplementing Section "D 'of the General Tax Tariff
Valid
Effective from 01.01.1949
239.
Order of the Minister for Finance
of 26 October 1949
amending and supplementing Section "D 'of the General Tax Tariff.
The Minister of Finance hereby orders, pursuant to Paragraph 37 (1) (a) of the Act of 21 December 1948, No 283 Coll., on General Tax:
The heading of Section "D 'of the General Tax Tariff issued by Decree of the Minister of Finance of 24 December 1948, No 285 Coll. (hereinafter referred to as the General Tax Tariff) is amended and read as follows:
"Section D of the General Tax Tariff (for transport and performance with continuous transport as well as for forwarding and storage operations carried out against payment). '
General Explanatory Note 1 to Section "D 'of the General Tax Tariff is amended and read as follows:
"1. The tax shall be paid by an undertaking (a taxpayer) which operates a taxable transport operation or by an undertaking (a taxpayer) which carries out expeditious and warehousing activities in return for payment. It does not matter whether it is public or not."
(1) Point I of Section "D" of the General Tax Tariff is amended and read as follows:
"Specimen and storage operations are: Intermediate operations of all kinds, delivery, production and checking of storage lists, transport and other documents, inventory and labelling of uppers, weighing, transfer, storage, removal, loading, unloading, sorting, sampling, loading, clearance, clearance and customs clearance, marking of consignments, lending, affixing and removal of plays, loading and removal of wagons, collection, procedure (cesse), new delivery (reshipping), procuring of transport permits, handling of consignments in river and sea ports, provision of special transit and such. ';
(2) A new comment, third order, shall be added to footnote II:
"III. It shall also be considered as a speedy exercise to hire or otherwise leave road vehicles to use. '
This Regulation shall enter into force on 1 January 1949.
Zaporocký v. r.
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Regulation Information
| Citation | Regulation No 239 / 1949 Coll., amending and supplementing Section "D 'of the General Tax Tariff |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.11.1949 |
|---|---|
| Effective from | 01.01.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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