Act No. 32 / 1946 Coll.
Law on the unification and adaptation of certain fee regulations
Valid
Effective from 16.03.1946
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32.
Law
of 19 February 1946
on the harmonisation and adaptation of certain charging provisions.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
RULES FOR THE WHOLE STATE.
For fees, enrichment tax, trade tax, transport tax, telephone tax, rail passenger fare and administrative official duty, the legislation of the Czechoslovak State, issued until 29 September 1938 inclusive, applies exclusively and in the period from 5 May 1945 with the exceptions and amendments set out in other provisions of this Act (§ § 2 to 25).
Fixed fees.
(1) The rates of fixed scaling fees applicable on 29 September 1938 are increased:
from 50 h and from 1 Kčs to 2 Kčs, from 3 Kčs to 8 Kčs, from 5 Kčs to 12 Kčs, from 8 Kčs to 20 Kčs, from 10 Kčs to 25 Kčs, from 15 Kčs to 40 Kčs, from 20 Kčs to 50 Kčs, from 30 Kčs to 75 Kčs and from 50 Kčs to 125 Kčs.
(2) Fees pursuant to Article 6 of the Act of 3 April 1925, No. 54 Coll., amending certain provisions on fees, taxes and rings (playing cards), are increased to 1.500 CZK.
(3) The fee from postal guides and tickets for the carriage of luggage and express services on railways of all kinds is 1 CZK.
(4) The increase referred to in paragraph 1 shall not apply to the fees of notes and bills, pursuant to Article 13 of the Law of 23 March 1928, No 48 Coll., on the exchange fee, on the like, on the charges of the legitimacy of reduced and free passage, on the fees of the courts, on fees in proceedings before the Supreme Administrative Court, in Slovakia, on the fees of livestock passports and fishing tickets. Paragraph 1 shall also not apply to fees covered by the following sections of this Act.
(5) The charging of the carriage of packages, baggage and goods by means of means of transport other than mail and rail, irrespective of the paper certificate, shall be subject to the same arrangements and principles as those laid down in the transport of postal and rail transport by the Government of the Member States by a regulation laying down also the method of supervision and the form of the equipment needed for its implementation (documents, records, etc.).
(6) The Minister of Finance is hereby authorised to issue by Decree in the Collection of Laws and Regulations regulations on the arrangements for the adjustment of the stamp duties; as regards the charges for the rail and postal transport of costs (loading lists, tickets, etc.) and receipts for taking over the transport or acceptance of consignments carried (baggage cards, signage and removal certificates, etc.), these provisions shall be issued in agreement with the Minister of Transport and the Minister of Post. The same rules for Slovakia will also be issued in agreement with the Finance Officer, in the case of transport agents and public works and post offices and telegrams by decree in the Official Bulletin.
Testimonials.
(Memory protocols.)
(1) If the Contracting Parties have entered into an oral contract (in the other case, only a contract) before one or several witnesses, on an article the value of which exceeds 5 000 Kčs, or if they have declared before them that they have entered into such a contract orally, the registration of the content of the contract signed by the witness or the witness shall be deemed to be a contract instrument, regardless of whether the registration is in the hands of one of the Contracting Parties or a third party.
(2) Where such registration contains a certificate of performance of the contract, the provisions of paragraph 1 shall be applied only if the attestations or the instrument of conclusion of the same contract have not already been subject to a fee on a scale or a percentage; If submitted to it, registration shall be subject to a fixed fee of 12 CZK per sheet.
(3) The persons who have concluded the contract on behalf of their own or through an agent shall be required to recover the fee under this paragraph. For a fee, the person who entered into the contract on behalf of the other, who benefited from it and then who used the registration before the Office or the Court. Otherwise, the provisions of the Charges Act apply, after the case of the Charges Rules; In particular, the provisions of the rate 20 / 102, (r) and (79) shall remain unaffected.
(4) The provisions of Section 19 of Act No. 54 / 1925 Coll., continue to apply to the testimonies written in the Czech and Moravian-Silesian countries prior to the application of this Act and in Slovakia before 15 February 1942, as well as to the testimonies written on an item whose value does not exceed 5 000 CZK.
Deductions of contractual and qualitative charges.
Paragraph 13 to 17 of Act No 54 / 1925 Coll. is deleted.
Charges on receipts and expunged statements.
(1) Provisions of pol. 30 / 47, (a), (a), (b) 96 / 83, (b) 2, (2) and (c) and (d) 12 / 78, (i). A n) The fee rules can only be used for receipts if they relate to the fulfilment of the obligations of the library secured, whether that circumstance arises from the Charter or nothing.
(2) The exemption on the grounds of commercial correspondence shall not apply to receipts payable under the preceding paragraph and to deleted declarations (permission to delete, request for erasure).
Check fees.
For cheques subject to a fee of 4 h on 29 September 1938 under the legislation in force at the time, the fee shall be 10 h, for cheques subject to 10 h on the same day, the fee shall be 50 h.
Account fees.
(1) The rate of the fees on the accounts of traders and traders laid down in § 11, paragraph 1, of the Decree of 28 August 1916, No 281, amending certain provisions on stamp and direct charges, and § 4, paragraph 1 of the Law of 30 June 1921, No 244 Coll., amending in Slovakia and Podkarpatské Rusi certain provisions on stamp and immediate charges, is replaced by the rate of:
| 50 h při pohledávce do | 500 Kčs, |
| 1 Kčs při pohledávce do | 1.000 Kčs, |
| 2 Kčs při pohledávce do | 5.000 Kčs, |
| 3 Kčs při pohledávce do | 10.000 Kčs, |
and 3 CZK for every other, even started 10,000 CZK, regardless of the number of sheets.
(2) The fees shall be exempt from copies or copies of accounts issued by traders or traders solely for the purposes of tax or other official control in addition to the original accounts.
(3) Taxpayers may request the first stools' tax office to allow them to pay an annual flat-rate of 0,3 ° (three-tenths of a percentage) of the company's profits in the current year instead of the obligation to circulate accounts. This flat-rate permit shall be indicated on the accounts. The Minister of Finance shall, by decree in the Collection of Laws and Regulations, issue rules on the reporting of the charge base and its examination and fix the time limits for payment of the flat rate.
A fee from trade and trade books.
(1) Business and trade books are subject to a stamp fee of 1 CZK per archive.
(2) Trade and trade books shall mean all trade entries held on the operation of trade or trade, on its individual parts or on ancillary facilities for the purpose of such operations, in which it is not decided whether such entries are bound or listed, or whether they are made on individual sheets or sheets, and which indicate the individual transactions themselves or their lists; the fee obligation also does not affect the fact whether books are kept in several copies or whether they are completed on one or both sides of the sheets.
(3) The fee referred to in paragraph 1 is not subject to:
(a) books kept solely on handling or internal commercial operations, in particular indexes, time-limits books and notebooks which traders and traders normally carry;
(b) entry books issued by employers to employees on articles or work carried out, unless they are used in court;
(c) records which are kept in addition to normal trade and trade books solely for the purposes of tax or other official control, provided that they contain only entries imposed for that purpose by specific provisions;
(d) books on entering and carrying out domestic work (delivery books), containing entries, as provided for in the regulations on domestic work.
(4) The number of charge sheets for tied trade and trade books shall be determined by dividing the total area of all sheets by the unit rate of the normal sheet of 1,750 cm2.
(5) The financial administration may allow a fee for business and business books on loose sheets to be set up directly by a lump sum, subject to the provisions of paragraph 4.
(6) Statements from trade books and trade books (balance sheet, balance sheet, overdraft statements), certifying mutual claims and the obligations of traders or traders between themselves, are subject to a fixed fee of 5 CZK for each ark without distinction, provided that they are signed only by the issuer or the consignee or both.
(7) If the fee for trade books, trade books or extracts has not been paid at all, the correct amount, in due time or in prescribed manner, the financial administration may, without the introduction of criminal proceedings, charge an increased fee of 10 times the fee which has not been fixed or fixed in time or prescribed.
(8) The Minister of Finance will issue more detailed provisions on how the fee is to be fixed by decree in the Collection of Laws and Regulations, for Slovakia in agreement with the Finance Officer by decree in the Official Bulletin.
A round of playing cards.
(1) The track of the playing cards makes no matter the number of sheets of the game:
1. For cards made of paper, if applicable
| a) karty, jejichž jednotlivé listy sestávají z méně než tří vrstev a činí-li okraj karty až k orámování kresby na obou protilehlých stranách dohromady méně než 8 mm, | 25 Kčs; |
| b) karty, jejichž jednotlivé listy sestávají ze tří nebo více vrstev | 50 Kčs; |
| c) karty uvedené pod písm. a) se širším okrajem nebo bez orámování kresby, | 50 Kčs; |
| 2. při kartách zhotovených z jiných látek než z papíru, jako z celuloidu a jeho náhražek, cellonu, cellofanu, bakelitu, polopasu a pod., po případě ještě vyztužených vložkou z vláken všeho druhu nebo přídavkem těchto vláken | 75 Kčs. |
(2) If the change in the way in which cards are produced is made by using another substance in addition to the paper, the Minister of Finance shall determine by decree in the Collection of Laws and the regulation under which the card is to be classified.
(3) The provisions on the closing mark on playing cards are deleted.
Unless otherwise specified, the fee shall be charged on the card stamp, in particular on late payments and on the recovery of the card stamp, interest on late payments, increases and fines on the general provisions.
(1) From the date of the entry into force of this Act, only the playing cards which will be provided with the stamp provided for in § 9 may be put into circulation in the Czechoslovak Republic.
(2) The manufacturers of playing cards are required to announce and submit by filing a stamp simple to the Central Treasury of the Czechoslovak Republic in Prague, the Land Treasury in Brno or the State Treasury for Slovakia in Bratislava to the intervention of all card games which have not yet been cleared from the production room.
(3) Playing card sellers are required to report and submit a stamp by simple Central State Treasure of the Czechoslovak Republic in Prague, the Land Treasury in Brno or the State Treasury for Slovakia in Bratislava either directly or via the Tax Office to place all card games in stock on the date of the entry into force of this Act. The fee paid, after the payment of the gambling card tax, shall be counted against the fee for the round fee to be paid under the previous provisions.
(4) Manufacturers and vendors are required to report and submit all stocks of card games to be billed in accordance with paragraphs 2 and 3 no later than 30 days after the date of entry into force of this Act; at the same time they are obliged to pay the relevant fee.
(5) Playing cards which are in circulation and are not circulated may only be used for playing after 90 days of the effectiveness of this law if they have been presented for free registration within that period. The provisions of paragraph 3 on the offices to which the card is presented for use shall apply mutatis mutandis.
(6) Infringement of the provisions of this paragraph is punishable by 50 times the shortened track and forfeiture of playing cards.
The Minister of Finance shall, by decree in the Collection of Laws and Regulations, lay down the pattern and colour of the card stamp and shall issue more detailed rules on the way and conditions of the cladding of the playing cards and on payment, after payment of the repayments fee; for Slovakia, issue this decree in agreement with the Finance Officer in the Official Journal.
Fees from totalitarian and bookmaking bets.
(1) The fee for bookmakers' bets is increased by 100%, the fee for prizes at totalitarian and bookmaker's bets at the lowest three levels by 50%, and 100% respectively. the highest rate of charge for these wins is replaced by a rate of 35% of the prize after deduction of the bet deposit (Sections 3 and 9, paragraph 1 (a) and § 7 (c) of the Decree of 29 August 1916, No 282 (z), on the fees of totalisator and bookmaker bets, as well as on the measures to suppress spot bets, as amended by Section 5 (c) of the Law of 7 January 1920, No 31 (b), revising the war premium and amending certain provisions on fees).
(2) In Slovakia, fees are levied on totalizator and bookmaker bets according to the principles applicable in the Czech and Moravian-Silesian countries.
(3) The valid text of the rules on the fees for totalitarian and bookmaking betting is contained in the Annex which forms part of this Act.
Traffic taxes.
(1) Paragraph 1 of the Act of 30 June 1921, No 242 Coll., on transport taxes, is added to the following paragraph:
"In the case of the carriage of persons on small-scale railways which facilitate transport within the territory of the municipality and within 10 km of the municipal border, a tax of only 6% shall be paid. '
(2) Paragraph 6 of the same Act reads as follows:
"The Minister of Finance, in agreement with the Minister for Transport, for Slovakia also in agreement with the Financial Officer, may authorise temporary exemption or reduction of the tax rate for newly built runways. '
(3) Paragraph 9 of the same Act is added to the following paragraph:
"The carriage of baggage on small-scale routes which facilitate transport within the territory of the municipality and within 10 km of the municipal border shall be exempt from baggage tax. '
(4) Paragraph 14 (2) of the same Law reads as follows:
"The Minister of Finance, in agreement with the Minister for Transport, for Slovakia also in agreement with the delegate, may authorise exemption from the transport tax for the carriage of goods on private roads. '
Recalculating foreign values.
(1) For the calculation and measurement of fees, enrichment taxes and transport taxes, it is to convert foreign values into crowns without prejudice to paragraph 2 by the rate determined by the Minister of Finance as the average rate for each calendar month in which the charge (tax) obligation arose. The conversion rates will be published by the Order of the Minister of Finance in the Official Gazette, for Slovakia in agreement with the Finance Officer also by the Order in the Official Bulletin.
(2) The last published conversion rate is decisive for fees (taxes) to be set up by the stamp or by the use of official stamp-operated blinds.
RULES APPLICABLE ONLY TO THE COUNTRIES OF CZECH AND MORAVSKOSLEZ.
Social contract fees.
1. And the Charges Act, as amended by § 1 of the Act of 3 April 1925, No. 54 Coll., increases to 100 Kčs; for associations which have the right to establish divergences according to the statutes, this fee is 200 Kcs.
(2) The charge in accordance with the same tariff heading under (B), (1) shall be increased to 300 CZK, (B), (2) (c) shall be determined on the basis of the scale III, but not less than 300 CZK.
(3) If the parties fail to comply, the obligation to notify the commercial contract of a social (dissolution) or the amendment of such a contract in question in a timely and proper manner, the Financial Office may, without the introduction of criminal proceedings, impose on them an increase equal to the due fee which they are obliged to pay by an undifferentiated hand.
(4) The smallest fee pursuant to § 6 (c) of Act No. 31 / 1920 Coll. is fixed at 100 Kčs per kuks.
(5) Paragraph 118- 119 of the Law of 6 March 1906, No 58, on limited liability companies, is deleted.
(1) A special fee is payable on the acquisition of shares (acquired or new or both) by existing shareholders in the event of an increase in the share capital of share capital of limited liability companies, including from the transfer of profits, in addition to an increase in the reserve fund of the stability fund (Sections 4 and 5 of the Act of 15 June 1927, No. 78 Coll., on stabilization balances). The fee shall be 30% of the value of the share premium, justified by an increase in share capital, if the current shareholders acquire their rights free of charge (using the company's capital). The fee obligation arises when existing shareholders are entitled to such shares. This fee must be paid by the current shareholders from whom the company collects it and pays it directly in the manner laid down for the share fee. The company is liable for the fee. Unless otherwise specified, this fee is subject to the statutory provisions on share fees.
(2) The same fee shall be paid on the basis of an increase in the shares of the existing shareholders in the limited liability companies and in the mining sector, if they result in an increase from the above mentioned resources and under the same conditions. The payment of the fee shall be made by members whose shares have increased; the company (mining) guarantees it. Otherwise, it is subject to a social contract fee.
Charges from social contracts.
Paragraph 4 (1) of the Law of 21 May 1873, No 87, on the advantages of profitable and economic communities in respect of spins and direct charges, reads: "Fees pursuant to Article 3 shall be charged according to scale II. '
Exoneration fee.
If the instrument of payment has not been subject to a fee on a scale basis to the library of the guaranteed liability, the cancellation shall be subject to a cancellation declaration (the cancellation request) of the fee in accordance with the scale II of the remuneration - without prejudice to the provisions of the rate. If the obligation continues to exist without a library security or if it is permitted to delete the lien on a credit claim, the same cancellation declaration shall be subject to the same scale of charge on the value of the secured liability or lien.
Increased charge on accounts.
Where a fee has not been paid at all from the accounts of traders and traders, the correct amount, in due time or in a prescribed manner, shall be charged without the introduction of criminal proceedings an increase of 10 times the fee which has not been fixed or has not been fixed in time or prescribed.
Transitional provisions.
(1) The derogation from § 1 continues to apply
1. Paragraph 3 of the Decree of 25 January 1939, No 11 Coll. I adjusting the amount of certain fees set out in the pennies;
2. Government Decree of 19 December 1940, No. 112 Coll. of 1941 amending the Exchange Fee Act;
3. the Decree of the Government of 3 January 1942, No 31 Coll., on fire protection tax, and the Decree of 12 September 1942, No 337 Coll., supplementing the provisions on fire protection tax;
4. Provisions on exemption from fees and charges for official acts in administrative matters, contained in the provisions issued after 29 September 1938 in the field of non-exclusive public benefits relating to, until such time as those provisions cease to apply.
(2) The authorities and the pension courts, which are responsible for the infringement of fees, fee equivalent, enrichment tax, trade tax on securities, taxes on transport and levies on administrative acts, assess the evidence made at their discretion.
PROVISIONS APPLICABLE ONLY TO SLOVENIA.
Transitional provisions.
By derogation from § 1, continue to apply
1. § § 3 and 4 of Decree No. 11 / 1939 Coll. I;
2. § 3 (in addition to the charge rate), § 8, § 11 to 18, § 20 to 25, § 27 to 32, § 35, § 36, No 1 to 8 and no 10 of Act No 14 / 1942.
In Paragraph 13 (7), the rate of 15% is increased to 30%;
Paragraph 14 (3) (b) reads: "for other cooperatives, 2% to 6% at the rate of Paragraph 13 (4), but at least
1. the establishment of the 200 Kcs cooperative,
2. after the establishment of Cooperative 2 Ccs, from the access of each new member or from the subscription of each additional share. "
Paragraph 18 (2) (a), first sentence is replaced by the following: "for bonds on loans granted up to an aggregate amount of not more than CZK 70.000, or for a loan securing instruments on loans granted up to an aggregate amount of not more than CZK 40,000 for one member and his family, as well as for the manuscript liabilities contained therein."
3. Paragraph 2 of the Law of 4 December 1942, No 233 of the Act, on the fee exemption of the Slovak National Bank and municipal loans;
4. Articles III and V of the Law of 28 October 1943, No 138 of the Act on the amendment of certain laws on fees;
5. Paragraph 77 of the Law of 6 July 1944, No 85 of the Sm. z., on lien for goods;
6. Decree of the Bureau of the Slovak National Council of 30 March 1945 No 22 Coll. on the regulation of the legal order and revision of legal acts in Slovakia, which was temporarily occupied by the Hungarian State.
Final rules.
(1) All provisions of this Act contrary to are repealed. These are in particular:
For the entire national territory, the Government Decree of 21 March 1929, No 35 Coll., on the provision of charges on railway and freight sheets, tickets and signs and removal notes;
for the countries of the Czech and Moravian-Silesian Section 30, the sentence 5, the rate of 1 / 28 and 32 / 59 of the Charges Act, § 2, § 2 and 3 of the tariff comments from 1862 and § 11 of the Law of 29 February 1864, No 20 of.;
for Slovakia, Sections 2 and 3 of Article XIII / 1913, amending Article XXIX / 1894, on commercial or public horse racing betting and on brokering of mutual bets.
(2) This Act shall take effect on the 15th day following its publication; on that date, the applicability of all provisions on charges, enrichment tax, trade tax, rail freight tax, telephone tax, freight tax, rail passenger tax, exchange tax, fire protection tax and administrative charges issued between 30 September 1938 and 4 May 1945 shall cease to be applicable unless otherwise provided for in this Act.
(3) This law will be implemented by the Minister of Finance.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
Attachment to Act No. 32 / 1946 Coll.
Rules on fees from totalitarian and bookmaking betting.
A. Totalisator bets.
A win that is achieved at a bet brokered by a totaliser at a sports firm shall be subject to a fee (prize fee) at the rate specified below, if the amount (quot) to be paid to the winner on that bet exceeds three times the bet deposit, including the bet deposit.
| Poměr kvoty, jež má býti vyplacena (výhra s připočtením sázkového vkladu), k sázkovému vkladu: | Částka výherního poplatku z každé koruny vkladu Kčs |
|---|---|
| více než 3násobek až do 4násobku | 0.30 |
| více než 4násobek až do 5násobku | 0.60 |
| více než 5násobek až do 7násobku | 1.20 |
| více než 7násobek až do 9násobku | 2.40 |
| více než 9násobek až do 11násobku | 3.20 |
| více než 11násobek až do 13násobku | 4.– |
| více než 13násobek až do 15násobku | 4.80 |
| více než 15násobek až do 17násobku | 5.60 |
| více než 17násobek až do 19násobku | 6.40 |
| více než 19násobek až do 21násobku | 7.20 |
| více než 21násobek až do 23násobku | 8.– |
| více než 23násobek až do 25násobku | 8.80 |
If the win exceeds 25 times the bet bet, the fee is 35% of the win minus the bet bet.
Remarks: 1. The prize fee shall be calculated by multiplying the amount of the fee per individual bet by the amount of the bet. In doing so, bet deposits of less than 1 CZK per whole crown are calculated; This also applies to fractions of a bet deposit, below 1 Ccs.
2. The winning fee calculated in accordance with Note 1 shall be rounded down to the nearest crown; If it does not reach 1 Ccs, it will not be selected at all.
3. The prize fee shall be calculated in such a way that there shall be no less than the highest of the highest of the lower of the rates, after the highest of the prizes corresponding to that of the prize fee.
The Totalisator is obliged to take the prize fee directly to the Treasury and can deduct it from the prize when the winner pays.
From the bets brokered by the totaliser at sports companies, the latter is obliged to direct the fee of 10% of the aggregate amount of the betting deposits.
(1) The financial administration shall be empowered:
(a) to order all totalisers to ensure the treasury to keep a journal exactly identical to their entries and containing the information necessary to assess the accuracy of the basis of the fees and to have their officials examine the correctness and completeness of that journal by comparing it to their business records;
(b) to conclude an agreement with totalisers on the amount of the compensation to be paid instead of fees where the circumstances necessary to assess the extent of their activities can be investigated.
(2) Totalisers are liable for the indiscriminate hand of persons who manage their affairs and who are obliged to fulfil the obligation to pay for such administration, for the accuracy and completeness of the minutes, for the amount of the fees payable by the Treasury, and for the harmful consequences and penalties imposed for the offences committed by those persons against those rules.
(3) The Minister of Finance may also, by decree in the Collection of Laws and Regulations, take other measures to supervise or ensure the payment of fees under these Regulations.
B. Bookmaking bets.
(1) Bets made by bookmakers in sports enterprises are subject to a fee according to the amount of the bet of the bookie. The fee shall be:
| při vkladu až do 50 Kčs | 80 h, |
| při vkladu přes 50 Kčs do 150 Kčs | 4 Kčs, |
| při vkladu přes 150 Kčs do 300 Kčs | 8 Kčs, |
| při vkladu přes 300 Kčs do 500 Kčs | 16 Kčs, |
| při vkladu přes 500 Kčs do 1.000 Kčs | 40 Kčs, |
| při vkladu přes 1.000 Kčs | 80 Kčs. |
(2) From the bets at which a cash deposit (library bet) is not paid, either the fee is adjusted only according to the bet actually paid. For additional payments to the deposit account originally not fully paid, the fee shall always be added to the amount corresponding to the aggregate amount of the deposit actually paid. The bet amounts credited must be compared to the amounts actually paid.
(3) The bookmaker is required to correct the fee. The other contractor is liable for a fee by hand in common with the bookmaker.
(4) If the bet was cancelled before the sport business was held, the fee paid may be refunded.
(5) The bets made by the bookmaker are subject to a fee without distinction, in relation to a bet on a sports company held in the country or in a foreign country.
The Ministry of Finance can for all bookmakers bets closed or for individual types of such bets
(a) to order that the bookmaker is obliged to issue to the other contractor a bet note, with library bets (§ 5, paragraph 2) a confirmation of payment of the bet deposit or account;
(b) prescribe the form in which the instrument of bet, the confirmation of payment of the bet deposit or account is to be issued; or
(c) order that bets are to be placed in a different form.
The winnings achieved by the bets referred to in Section 5 shall be subject to the following fees:
(a) A person betting against a bookie shall be subject to a fee (a prize fee) of each individual bet at the rate specified in § 1, if the amount (kvota) exceeds the amount (kvota) corresponding to the winner of that amount, three times the bet amount, including the bet deposit. This fee shall be paid directly by the bookmaker to the Treasury and may be deducted from the prize on payment or crediting.
(b) Bookmaker shall be obliged to pay the annual flat-rate fee of 30% of the total profits due to him in the calendar year in question instead of the prize fee resulting from the individual bets. This flat-rate fee shall be calculated in accordance with the provisions of Section 8 and shall be paid directly by the bookmaker to the Treasury.
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Regulation Information
| Citation | Act No. 32 / 1946 Coll., on the unification and adaptation of certain fee regulations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.03.1946 |
|---|---|
| Effective from | 16.03.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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