Decree No. 26 / 1946 Coll.
Ordinance on the registration of competitive (member) shares and loans of members of the earning and economic communities (cooperatives), shares and loans of limited liability and cash liabilities of undertakings against their own employees
Valid
Effective from 19.02.1946
26.
Decree of the Minister of Finance
of 29 January 1946
on the admission of competitive (member) shares and loans to members of the earning and economic communities (cooperatives), shares and loans to companies with limited liability and cash liabilities of undertakings against their own employees.
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:
Login obligations under this Order shall be subject to:
1. for all profitable and economic communities established in the Czech and Moravian-Silesian countries pursuant to the Act of 9 April 1873, No 70, on profitable and economic communities and in Slovakia for cooperatives pursuant to § 2223-257 of Article XXXVII / 1875 and Article XXIII / 1898 of paid-up racing (member) shares of members (if reported);
2. for non-credit-making and economic communities, cooperatives, as referred to in paragraph 1:
(a) member savings deposits;
(b) membership loans (e.g. building loans and advances for housing cooperatives), but not claims arising from a business connection between a member and a cooperative;
3. in the case of companies with a limited liability limited to paid-up shares and loans from their members;
4. in the case of enterprises, not engaged in banking business after business, monies belonging to their own employees (race savings, bail-outs, employee loans, unpaid salaries, etc., if they exceed 2,000.-).
Paragraph 1 shall not be subject to registration:
(a) paid-up race shares of members, provided that their nominal value for each member does not exceed 5.000.- Kčs for one share or total of shares for the same community (cooperative);
(b) the competitive (member) shares, investment contributions and other financial participation of the members of the auxiliary power cooperatives, which financed electrical equipment within the relevant all-useful electricity undertaking.
The date applicable to registration is 15 November 1945.
Login is required:
(a) to the profitable and economic communities, in Slovakia to the cooperatives as regards the assets referred to in Sections 1, 1 and 2 of this Decree;
(b) limited liability companies in respect of the assets referred to in § 1, No 3;
(c) to undertakings receiving cash from their own employees in respect of the assets referred to in § 1, No 4.
(1) The application for assets referred to in Sections 1, 1 and 2 (b) for which special forms are to be issued must contain:
(a) the precise designation and registered office (commercial management) of the applicant (§ 4 (a) of this Order);
(b) the name and surname of the member, his / her residence and, in the case of a profession (for legal persons, the precise designation and registered office);
(c) the registration number of the member in the Member Registry;
(d) the number and amount (nominal value) of the shares paid up, on 1 January 1939 and on 15 November 1945;
(e) the amount of membership loans granted on 1 January 1939 and on 15 November 1945.
(2) The application for property values referred to in § 1, § 2, point (a) shall be made on the form "Deposit and other cash claims application for cash institutions (undertakings)," issued in order to comply with the registration requirement of § § § 1 and § 2 of the President of the Republic of 20 October 1945, No 95 Coll., on deposit and other claims for cash institutions, as well as life insurance and securities, on his second to fifth works.
On this form, the applicant [§ 4 (a) of this Order] shall complete the following sections:
(a) the registration space, i.e. the exact designation of the applicant;
(b) Box 3, i.e. book (account) number, folio,
(c) block 4a), (5a), (6a), (8a) and (9a) marked "Book Owner" ("Account Owner"), i.e. the surname and name of the member (his occupation), his residence, nationality and nationality,
(d) the state of the savings deposit on 1 January 1939 and 15 November 1945.
(3) The application of the assets referred to in § 1, No 3 for which special forms will be issued must contain:
1. as regards the paid-up shares:
(a) the precise designation and registered office (commercial management) of the applicant (§ 4 (b) of this Order);
(b) the name and surname of the partner and his place of residence, after having been employed;
(c) the amount of the social shares paid up on 1 January 1939 and 1 November 1945,
2. With regard to loans from shareholders:
(a) the precise designation and registered office (commercial management) of the applicant (§ 4 (b) of this Order);
(b) the name and surname of the partner and his place of residence, after having been employed;
(c) the amount of the loan granted on 1 January 1939 and 15 November 1945.
(4) The application of the assets referred to in § 1, No 4 must contain:
(a) the precise designation and registered office (commercial management) of the applicant (§ 4 (c) of this Order);
(b) the name and surname of the staff member, the date of birth and his / her residence (for married women, the name and address of the spouse);
(c) the amount of the cash obligation at 1 January 1939 and 15 November 1945.
(5) All applications shall be endorsed by the applicant with his stamp and signature and the date shall be credited.
(1) Applications pursuant to Article 5 shall be made in four copies. Three copies shall be submitted by the applicant before 15 March 1946 to the tax administration in whose district his registered office (commercial management). The fourth copy certified by the tax administration shall be retained as proof of compliance with the registration requirement. This document shall be kept by the applicant for a period of five years from the entry into force of the Order.
(2) Applications for individual assets must be submitted to the competent tax administration and made in the order in which the property values are recorded in the accounting records of the applicant, separately by group of assets subject to registration.
(3) Each group of applications shall be accompanied by a signed declaration by the company in duplicate, the number of four-part applications submitted to the tax administration and the total amount of the assets (as at 15 November 1945) for which the applications are registered.
The savings deposits referred to in § 1, no. 2 are treated as deposits with monetary institutions (§ 7 of Decree President of the Republic No. 91 / 1945 Coll.).
The submissions and documents necessary for the implementation of this Order shall be exempt from the stamp and fee.
(1) The tax authorities and their authorities are entitled to consult the applicants (Paragraph 4) on the books, records, documents, letters and so on, relating to the amounts subject to registration pursuant to Paragraph 1, or to obtain extracts or copies of them 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 derogation that the hearing may be carried out in the cases referred to in Sections 301, 3, 1 and 3 and that pursuant to 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 denied on the grounds that the notice would create a risk of criminal prosecution or prosecution for a tax or pension offence; prosecutions for crimes that would have come out in this way, however, 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.
(1) A criminal offence shall be 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 a proper record of the values referred to in § 1 or who does not submit an application within the prescribed period.
(2) The trial of the offences referred to in paragraph 1 shall also be criminal.
(1) In accordance with Section 10, those who commit crimes 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 offences under Section 10 by neglect of compulsory care or otherwise negligence shall be punished by a fine of 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 10 shall be punished independently of the punishment of persons under Section 10 by a fine of up to 500.000.- Ccs and in circumstances particularly aggravating, inter alia, the prison sentence within 3 months.
The criminal proceedings for the offences referred to in Sections 10 and 11 shall be carried out by the competent tax administration in whose territory the defendant is domiciled or residing. 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.
(1) Any person who has been wrongfully informed of the information acquired in proceedings under this Order or who is obstructing the exercise of an authorisation under Article 9 of this Order shall be punished by the District Court of Infringement by imprisonment within 3 months or by a penalty of 100.000.- Kčs.
(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.
The Minister of Finance, in an agreement with the Financial Officer in Slovakia, may extend the time limits provided for in this Order, if necessary, and may, for reasons of particular concern, authorise exemptions from the provisions of this Order.
This decree shall take effect on the day of its publication.
Dr Pietor v. r.
on behalf of the Minister for Dr. Šrobar
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Regulation Information
| Citation | Decree No. 26 / 1946 Coll., on the registration of competitive (member) shares and loans of members of the earning and economic communities (cooperatives), shares and loans of limited liability and cash liabilities of companies against their own employees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.02.1946 |
|---|---|
| Effective from | 19.02.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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