Act No. 249 / 1946 Coll.
Law on the interim adjustment of the financial economy of the volumes of territorial self-government and of certain other persons under public law
Valid
Effective from 01.01.1946
249.
Law
of 20 December 1946
on the interim adjustment of the financial economy to the volumes of territorial government and certain other persons under public law.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
The economy of the territorial authorities.
Self-governing increases.
Not collecting self-administration tax increases.
The contributions to direct State taxes for the years 1946, 1947 and 1948 from the territorial authorities (regional, district and municipal) to the State may not be levied.
Payments for years earlier.
(1) All payments to direct taxes on the State for the financial year 1945 and the previous years are made from 1 January 1946 to the Treasury.
(2) In the countries of the Czech and Moravian-Silesian countries, the tax on the higher-duty duties will be collected on the tax on the tax years 1943 and 1944 by the rates (allowed) and on the tax year 1945 by the rates of the State Treasury.
Prescription and collection of municipal surcharges.
(1) Prescription and collection of municipal increases on direct taxes for the financial year 1945 and the previous years from 1 January 1946 are exclusively for the tax authorities.
(2) The municipalities in Slovakia, which calculated, prescribed and collected the municipal tax increases for the financial year 1945 or the years preceding their own authorities, will submit to the tax authorities arrears and overpayments on the municipal premiums for 1945 and the years preceding that established on 31 December 1945, and the rules and depreciation on the municipal premiums for 1945 and the years prior to that carried out in 1946 and payments for the municipal premiums adopted in 1946. The way in which the tax authorities take over these sums from the municipalities shall be determined by the Minister of Finance after the hearing of the Finance Officer.
(3) The balancing results of the district and municipal increases in Slovakia, as shown in the annual balance sheet of the tax account for 1945, are the final accounts of all types of surpluses for 1945 and the years preceding between the Treasury and the local authorities.
Prescription and collection of municipal contributions.
The contributions pursuant to Sections 25 and 26 of the Act of 12 August 1921, No. 329 Coll., on the transitional adjustment of the financial economy of municipalities, will not be assessed and selected by the tax authorities for the years 1946, 1947 and 1948. These contributions shall be made by the local national committee and selected by its institutions.
Replacement rations.
(1) In the place of the increases referred to in § 1, they shall receive at each of the years 1946, 1947 and 1948 from the Treasury:
(a) the Czech Replacement Allocation 411,300,000 CZK and the Moravian-Silesian Replacement Allocation 163,000.000 Kcs;
(b) counties and municipalities (their parts) in the Czech and Moravian-Silesian countries, to which the provisions of point (c) do not apply, replacement allocations of the amount of the allocations provided under the applicable provisions on the site of the dropouts and into the national treasury of the surcharge for 1945 (after shortening in favour of the countries for contributions to the financially weak districts and municipalities);
(c) counties and municipalities (parts thereof) in the Czech and Moravian-Silesian countries, occupied in 1938 by foreign power or cleared out in the period of non-freedom for military or other purposes of the occupants, replacement allocations of the amount determined by the Minister of the Interior in agreement with the Minister of Finance after the proposal of the relevant Regional National Committee, with regard to the volumes occupied in 1938, on the basis of their mark-up bases according to the latest statistical data known to them and, in the case of the unfreedom-to-cleared volumes, according to the last known mark-up base, but otherwise according to the principles established for the determination of allocations to municipalities and districts in these countries for 1945;
(d) counties and municipalities (parts thereof) in Slovakia, which are not covered by point (e), replacement allocations calculated from the premium bases of direct taxes subject to surpluses fixed for the financial year 1945, as regards municipalities, the premium rates applicable for 1945, if these rates were notified to the tax authorities by 30 September 1945, otherwise known, and, as regards counties, 70% in the case of operating tax and 180% in the case of other direct taxes. These allocations are shortened in favour of financially weak counties and municipalities, by 10% for counties, by 7% for Bratislava (and Košic (e)) and by 5% for other municipalities;
(e) counties and municipalities (parts thereof) in Slovakia, occupied by foreign powers in 1938 and 1939, replacement allocations calculated from the premium bases of direct taxes subject to surcharges fixed for the financial year 1937, with a rate of 100% for the tax and 300% for the other direct taxes and 70% for the counties and 180% for the other direct taxes. As regards the city of Košice, the allocation shall be calculated at 170% for the tax on operating and 480% for the other direct taxes. If the mark-up base for a municipality or district cannot be ascertained, the amount of the allocation shall be calculated on the basis of the mark-up base of the bundle, known by the latest statistical data. (d) the last sentence shall apply mutatis mutandis.
(2) The compensation allocation indicates the volume of the local authority, after which it shall settle in its favour, the financial administration shall, within monthly time limits, be late if the annual amount of the allocation is at least CZK 6,000; However, if it is lower, the financial administration points out that the replacement allocation is quarterly behind. In Slovakia, the premium shares already paid for 1946 will be deducted from the annual replacement allocations.
(3) The amounts by which the replacement allocations of counties and municipalities are shortened indicate (settled) the financial management in the quarterly, late-due periods of the country concerned, in Slovakia, the Fund of State Allowances for the Internal Endorsement.
Other state rations.
Allocation to countries.
(1) The countries of Czech and Moravian-Silesian are provided for the administrative year 1946, 1947 and 1948 with the total allocation from the Treasury 270,000.000 KKS per year, from which the country of Czech Republic belongs 120,000.000 KKS and the country of Moravian-Silesian 150,000.000 KKS.
(2) These allocations will be received by the countries on the site of the current distribution of beer tax revenue.
Allocation to municipalities.
(1) The full tax payable by the home tax, prescribed in the municipality for the financial year 1946, 1947 and 1948, is allocated in these years to those municipalities which were occupied by foreign powers in 1938 and 1939. This tax is only granted to other municipalities if they were allowed to collect more than 250% of the municipal allowances for 1944.
(2) Article III (7) of the 1946 Finance Act expires.
Help financially weak districts and municipalities.
Contributions from countries and from the Fund for State Allowances.
(1) In respect of contributions to the financially weak counties and municipalities (§ 11, paragraph 2 of the Act of 15 June 1927, No 77 Coll., on the reorganisation of the financial economy of the volumes of territorial self-government, as amended by the Act of 9 April 1935, No 69 Coll.), the Czech and Moravian-Silesian countries are required to apply to each of the years 1946, 1947 and 1948, in addition to the amounts received by them by the reduction of the replacement allocations of counties and municipalities and as a replacement allocation to the part of the former general allowances to the general and special income tax, also from the allocations granted under § 6 for each of the years 1946, 1947 and 1948 of the Czech Republic of at least 66,000.000 Kès and Moravian-Silesian countries of at least 33,000.000 Kčs.
(2) The Fund of State Allowances for the Entitlement of the Interior shall be granted for the benefit of financially weak counties and municipalities in Slovakia by the Treasury for the year 1946 60,979.800 Kčs, for 1947 and 1948 after 75,000.000 Kčs. The allocation shall be payable in equal instalments at the end of each calendar quarter. In addition, the Fund will receive State allocations of amounts by which the replacement allocations of districts and municipalities in Slovakia have been reduced [§ 5, par. 1, points (d) and (e)]. The allocations referred to in the provisions of the first and third sentences shall be received by the Fund of State Allocation on the spot of all previous allocations. Paragraph 21 (3) of the third sentence of Law No 77 / 1927 Coll. as amended by Law No 69 / 1935 Coll. expires.
Emergency help.
(1) In agreement with the Minister of Finance, the Minister of the Interior may, in the Czech and Moravian-Silesian countries and the districts and municipalities of those countries, if their most necessary need for a proper budget for 1947 could not be paid in accordance with the applicable rules, on a duly substantiated proposal from the relevant national committee, provide contributions to cover the deficit of the ordinary budget for 1947 for a total amount of CZK 2.561,000,000.
(2) With regard to counties and municipalities in Slovakia, an internal delegate may do so in agreement with the financial officer in accordance with the instructions given by the Minister of Interior in agreement with the Minister of Finance, up to the total amount of contributions of CZK 300,000,000 to cover the budget deficit for 1946 and up to the total amount of contributions of CZK 400,000,000 to cover the budget deficits for 1947.
(3) According to the provisions of the preceding paragraphs, contributions may also be made to the local authorities to cover the deficit of the ordinary budget for 1948 up to the total amount determined by the Minister of the Interior in agreement with the Minister of Finance, in respect of districts and municipalities in Slovakia, after hearing the delegates of the Interior and Finance.
General allowances and fees.
(1) Between 1947 and 1948, the municipality may levy municipal levies and charges in accordance with rules corresponding to the standard rules as regards rates expressed by monetary units only at the highest rates specified in the standard rules. Paragraph 11 (1) and (2) shall not apply to the municipal levy on dogs.
(2) In municipalities which already collect municipal levies and charges in force under rules corresponding to the standard rules, but at rates below the highest rates in accordance with the standard rules expressed by the monetary units, the rates of these levies and charges are increased directly by law on 1 January 1947. Paragraph 11 (1) and (2) shall not apply to the municipal levy on dogs.
(3) The duty of the municipal authorities to make good the damage caused to the municipality by violating the provisions of the preceding paragraphs is decided by the superior national committee (office). Paragraph 19 (5), fifth to seventh sentences of Law No 77 / 1927 Coll. as amended by the Law of 27 November 1930, No 169 Coll., applies mutatis mutandis. In Slovakia, a special provision on compensation for damage caused by the district in the field of financial management will apply mutatis mutandis.
(4) Authorisations for the collection of municipal levies and charges in force in 1946, as well as the approved rules for their collection, will not expire before the end of 1948, unless the municipality itself abolishes the rules for the collection of benefits (fees) or replaces other rules. Paragraph 2 shall remain unchanged. Paragraph 11 (4) also applies to permits for the collection of municipal benefits and charges granted after 1946.
The budgets of the territorial government.
(1) The relevant national committees shall decide on the budgets of the bundles of local authorities for 1948 in such time as to be submitted for approval by 15 June 1947 at the latest. It is necessary to submit duly substantiated applications for a contribution for financially weak counties or municipalities within the same non-renewable period (§ 8).
(2) The school community's budget for 1948 should be sent with the necessary statements and explanatory notes to the competent local national committee by 15 May 1947 at the latest.
(3) The competent authority (Office) is obliged to decide on the approval of the budget of the Union for 1948 by 31 August 1947 at the latest. This applies mutatis mutandis to decisions on the appeal from the resolution on the budget of the Union of Territorial Authority, the appeal against the school budget or the schedule of its deficit, as well as the application for a contribution for 1948 (Section 8).
(4) If a country is entitled to a replacement allocation, determined on the basis of the land premium, which required the authorisation of the Government, its budget shall be discussed in the proceedings under paragraphs 45, 2 and 55 of the Law of 14 July 1927, No 125 Coll., on the organisation of political administration. The budgets of the counties and statutory municipalities (municipalities established by the Municipality) as well as the budgets of the municipalities applying for the contribution provided for in Section 11 of Act No 77 / 1927 Coll., or for the contribution provided for in Section 9, are approved by the Regional National Committee, in Slovakia by delegation of the Interior. The budgets of the other municipalities are approved by the Regional National Committee.
(5) The provisions of Paragraph 11 (3) shall apply mutatis mutandis to compensation for damage arising from the territorial self-administration by breach of the provisions of paragraph 1, 2 or 3.
The economy of other persons under public law.
Not collecting tax credit.
(1) Direct taxes are not levied for the years 1946, 1947 and 1948 for the school premium, the health premium, the trade and trade chamber premium, the special land tax premium for the benefit of the private funds, the land tax premium as a contribution to the single associations of farmers, as well as the travel premium for the Vicinity Fund.
(2) Paragraphs 2 and 3, paragraph 3 apply mutatis mutandis.
(3) In the Czech and Moravian-Silesian countries, a school tax and a tax credit from a higher servant will be collected for the financial years 1943, 1944 and 1945.
Replacement rations.
(1) In the place of the increases referred to in Section 13, each of the years 1946, 1947 and 1948 shall be received from the Treasury:
b) Central Chamber of Commerce and Trade in Prague replacement allocation 100,000.000 Kčs, Chamber of Commerce and Industry in Slovakia replacement allocation in total amount 20,000.000 Kčs, from which belongs to the Chamber of Commerce and Industry in Bratislava 14,500,000 Kčs, Chamber of Commerce and Industry in Banská Bystrica 3,200,000 Kčs and Chamber of Commerce and Industry in Košice 2,300,000 Kčs;
(e) Vicinal travel fund replacement allocation 150,000.000 CZK.
(2) Paragraph 5 (2), last sentence, and Article 5 (3) apply mutatis mutandis, with the exception that the replacement allocation to the single farmers' associations is payable on the 15th of each month.
Replacement fees.
(1) The following surpluses shall be collected at the place of the surpluses referred to in Sections 1 and 13 for the financial years 1946, 1947 and 1948, the proceeds of which flow to the Treasury:
(a) 200% tax on business in Prague, Brno and Bratislava, in other places 300%;
(b) to tax the general wage, house class, rent directly collected and 800% of the higher service;
(c) land tax of 1000%;
(d) a profit-making 2% special tax.
(2) The replacement premium on the special tax on earnings [paragraph 1 (d)] is levied only on taxpayers of that tax who paid the chamber premium under the current rules.
(3) The replacement allowances referred to in paragraph 1 shall be collected in the Czech and Moravian-Silesian countries in the territory which was occupied by foreign power in 1938, also for the financial year 1945 and previous years, provided that direct taxes are levied there according to the regulations applicable or applicable to the internal region of the Czech countries.
Provisions common and final.
The years 1939 to 1945 do not add up to the deadlines for the limitation of municipal benefits, fees and allowances.
The provisions of the regulations on the financial economy of territorial authorities (§ 1) and other persons governed by public law (§ 13 and 14), if they do not contravene this law, remain unaffected.
This Law shall take effect on 1 January 1946; It shall be implemented by the Minister of the Interior in agreement with the Minister of Finance and, as regards the provisions of Part Two and Part Three, by the Minister of Finance in agreement with the Ministers involved.
Dr Beneš v. r.
Gottwald v. r.
Nosek v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 249 / 1946 Coll., on the Interim Treatment of the Financial Economy of the Stocks of Territorial Authority and of Certain Other Persons of Public Law |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1946 |
|---|---|
| Effective from | 01.01.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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