Government Decree No. 28 / 1948 Coll.
Regulation defining the concept of small farmers for the levying of turnover tax
Valid
Effective from 26.03.1948
28.
Government Regulation
of 12 March 1948
defining the concept of small farmers for the flat-rate taxation of turnover.
The Government of the Czechoslovak Republic orders pursuant to § 19, paragraph 8, last sentence of the Act of 21 February 1946, No. 31 Coll., on turnover tax:
(1) For the purposes of flat-rate turnover tax on small farmers, small farmers shall be considered as small farmers who, in the calendar year for which the flat-rate is calculated, operated on agricultural land in the Czech and Moravian-Silesian countries up to 20 hectares and in Slovakia in the agricultural land in the area up to 40 cadastral mornings. It is indecisive whether the farmer has operated on his own or smuggled land or on land which he has used for another legal purpose.
(2) In the Czech and Moravian-Silesian countries, the national administrator managing the farm is also considered to be a small farmer if the area of land managed by it does not exceed 20 ha.
(1) In agreement with the Minister for Agriculture, Slovakia, the Minister for Finance, in agreement with the Minister for Agriculture and Land Reform and in agreement with the Minister for Finance, the Minister for Finance may, in order to simplify the administration, establish that farmers who, while managing agricultural land, may be taxed on a flat-rate turnover tax of more than that provided for in Section 1 but not exceeding
(a) 50 ha in Czech and Moravian-Silesian countries,
(b) 100 cadastral mornings in Slovakia.
(2) The provisions of paragraph 1 apply mutatis mutandis to national administrators in the countries of the Czech and Moravian-Silesian managing farm.
This Regulation shall enter into force on the day of its publication; However, it shall apply to all supplies and transactions for which the turnover tax obligation arose after 28 February 1946; they shall be carried out by the Minister for Finance in agreement with the Minister for Agriculture.
Gottwald v. r.
Broad v. r.
Laušman v. r.
Zaporocký v. r.
Dr Clementis v. r.
Maj-Gen Svoboda v. r.
Dr. Ševčík v. r.
Dr Gregor v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr. Unedible v. r.
Dr Cap v. r.
Kopecký v. r.
Fierlinger v. r.
Děuriš v. r.
Krajčir v. r.
Petr v. r.
Dr. Ing.
Dr Neuman v. r.
Erban v. r.
Plojhar v. r.
Ing. Jankovcová v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Government Decree No. 28 / 1948 Coll., defining the concept of small farmers for flat-rate turnover tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.03.1948 |
|---|---|
| Effective from | 26.03.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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