What is Decree No. 25 / 1946 Coll.?

Decree No. 25 / 1946 Coll., on the registration of amounts paid as premium once and for additional insurance with public insurance holders and for insurance with other insurance facilities — Ordinance on the registration of amounts paid as a premium once and for additional insurance against public insurance holders and insurance against other provision facilities.

When it became Decree No. 25 / 1946 Coll. effectiveness?

Decree No. 25 / 1946 Coll. became effective 19.02.1946.

Is Decree No. 25 / 1946 Coll. still valid?

Yes, Decree No. 25 / 1946 Coll. is still valid and effective.

Decree No. 25 / 1946 Coll.

Ordinance on the registration of amounts paid as a premium once and for additional insurance against public insurance holders and insurance against other provision facilities

Valid Effective from 19.02.1946

§ 1. § 2. § 3. § 4. § 5. § 6. § 7. § 8. § 9. § 10. § 11. § 12. § 13.

25.

Decree of the Minister of Finance

of 29 January 1946

on the application of the amounts paid as a premium once and for the additional insurance against public-law insurance holders and insurance against other provision facilities.

According to Article 1 of the Law of 22 November 1945, No 147 Coll., on extraordinary measures for the purposes of property registration, in Slovakia in agreement with the Financial Officer, I provide:

§ 1.

(a) insured under an individual supplementary insurance contract pursuant to § 122 of the Pension Act (no 26 / 1929 Coll. with novels) and § 128 of the Insurance Act (no 221 / 1924 Coll. with novels) as a pure premium once and for all,

(b) an insurer as a pure premium once and for all to acquire or increase claims on insurance benefits for supplementary institutions set up under § 119 Pension Act, for other insurance institutions subject to supervision by the Ministry of Labour and Social Welfare under § 121 Pension Act or under § 258 Insurance Act and for smaller mutual insurance associations established under § 44, No 1 to 4 Insurance Regulators (Ministerial Decree of 5 March 1896, No 31 of, on the establishment, establishment and management of insurance companies, after the Government Decree of 19 October 1922, No 307 Coll., on the establishment, establishment and management of insurance companies in Slovakia and in Podkarpatské Rusi),

(c) by individual participants as a one-off payment for similar insurance or reinsurance undertakings operating in the territory of the Czechoslovak Republic, without account being taken of the legal form in which they are established, to acquire or increase the promise of the participant normally provided.

§ 2.

However, applications shall not be subject to:

(a) the amounts referred to in § 1, if they do not exceed Kčs 10.000.-;

(b) the amounts referred to in Paragraph 1, which have been paid for insurance against invalidity and old-age pensions, entered into by insured persons who died before 15 November 1945 inclusive, as well as the amounts covered by insurance for the benefit of the insured third party, if either the insured person or the insured person died before 15 November 1945 inclusive.

§ 3.

The registration requirement provided for in Section 1 is imposed on the holders of insurance and reinsurance (General Pension Institute, Central Social Insurance Company, Additional Institutions, Benefit Funds and all other establishments covered by Section 1).

§ 4.

An application for which special forms are not issued must contain:

(a) the precise designation of the applicant (§ 3) and its registered office;

(b) the surname and surname of the insured person (s), in the case of married women, the maiden name and the name of the spouse;

(d) the date of birth of the insured person (s),

(e) the nationality and nationality of the insured person (s), if known to the applicant;

(f) the type of insurance or provision;

(g) the names of the persons employed;

(h) the amount referred to in Article 1, separately, the amount to be paid by the insured person (s) and the amount to be paid by the survivor and the sum of those amounts.

§ 5.

(1) Application (Section 4) must be made out three times for each insured person (s).

(2) The applicant shall affix a serial number to each individual application; record the completion of the application in accordance with its internal organisation in those records which show the state of insurance or provision and which are the basis of the handling work, in particular necessary for the liquidation of the insurance or provision, in the words: "Registered under order number... '.

(3) All applications according to serial numbers shall be entered by the applicant in the list indicating in particular: the serial number of the application, the surname and the name of the insured person (s) and the amount of the total amount referred to in Article 4 (h). In addition, two columns must also be included in the list. This list shall be drawn up in duplicate.

(4) One copy of the application with one list shall be sent by the applicant to the Ministry of Finance in Prague, Slovakia, by 15 March 1946 at the latest, by delegation of the Finance Ministry in Bratislava, while the second copy of the application shall be kept by him and sent to the insured person (s) within a period to be determined by the Order of the Ministry of Finance in the Official Gazette. The third copy of the application and the second copy of the list shall be kept by the applicant as a document.

§ 6.

The submissions and documents necessary for the implementation of this Order shall be exempt from the stamp and fee.

§ 7.

(1) The tax authorities and their authorities are authorised to consult the applicants (Article 3) on the books, records, documents, letters and so on, relating to the amounts subject to registration pursuant to Article 1, or to obtain extracts or copies thereof, or to request such extracts or copies and to investigate such amounts with the applicants.

(2) The tax authorities and their authorities are entitled to hear, in matters governed by this decree, by witnesses, experts and persons of omission; the provisions of Title IX of the Act on Direct Taxation apply mutatis mutandis, with the exception that the hearing may be carried out in the cases referred to in Sections 301, 3, 1 and 3 and that, for the reasons set out in Sections 301, 4, 4 and 5, no notice may be given. In the cases referred to in Paragraph 301 (4), (2), the notice may not be refused on the grounds that the testimony would create a risk of criminal prosecution or prosecution for a tax or pension offence; proceedings for offences which would have come to light in this way but must not be introduced.

(3) The provisions on official or commercial secrecy in respect of bodies or persons other than those referred to in paragraph 1 shall remain unaffected.

(4) All public authorities, authorities and courts are obliged to provide the financial authorities and their authorities with all assistance in implementing this decree.

§ 8.

(1) A criminal offence is committed where, in an application or in proceedings under this Order, a false or incorrect statement is made, supplemented or confirmed or omitted from the application, or where such conduct or omission is liable to thwart the proper registration of the amounts referred to in § 1 or who does not submit the application within the prescribed period.

(2) The trial of the offences referred to in paragraph 1 shall also be criminal.

§ 9.

(1) Those who commit the offences referred to in Article 8 intentionally will be punished with a fine of up to 1,000.000.- Kčs and, in circumstances particularly aggravating, including prison punishment within 6 months.

(2) Those who commit the offences referred to in Section 8 by neglect of compulsory care or otherwise negligence shall be punished with a fine up to 200.000.- Kčs.

(3) Any person who, by instruction, advice, confirmation, promise or provision of assistance or otherwise knowingly cooperates with, or in connection with, a criminal offence under Section 8 shall be punished independently of the punishment of persons under Section 8 by a criminal fine of up to 500.000.- Ccs and in circumstances particularly aggravating, inter alia, the prison sentence within 3 months.

§ 10.

For criminal proceedings concerning offences referred to in Sections 8 and 9, the competent tax administration shall be the one in whose territory the accused is resident or resident. If a prison sentence is proposed, the criminal record shall be issued by the tax administration in the Senate; in other cases, the tax authority itself shall issue the finding. Otherwise, the provisions of Title VIII of the Direct Taxation Act apply mutatis mutandis to criminal proceedings.

§ 11.

(1) Any person who has obtained knowledge in proceedings under this Order or who is obstructing the exercise of an authorisation pursuant to Article 7 of this Order shall be punished by the District Court of Infringement by imprisonment within 3 months or by a penalty of 100.000.- CZK.

(2) The attempt of this crime is criminal as a crime itself.

(3) The prosecution shall be instituted only on a proposal from the Ministry of Finance or by a person who feels wronged by an unauthorized communication.

§ 12.

The Minister of Finance, in an agreement with the Financial Officer in Slovakia, may extend the period provided for in this Order, if necessary, and may, for reasons of particular concern, authorise exemptions from the provisions of this Order.

§ 13.

This decree shall take effect on the day of its publication.

Dr Pietor v. r.

Minister Dr. Scratch.