Decree No 32 / 1966 Coll.
Decree of the State Commission on Finance, Prices and Wages and the Ministry of Finance on the pricing of products subject to mandatory evaluation and technically progressive and technically obsolete products
Valid
Effective from 24.05.1966
32
DECLARATION
State Commission on Finance, Prices and Wages and Ministry of Finance
of 5 May 1966
on the pricing of products subject to mandatory evaluation and of products technically progressive and technically obsolete
The State Commission on Finance, Prices and Wages and the Ministry of Finance shall, in agreement with the State Commission on Technology pursuant to § 3 (c) and (d) of Act No. 113 / 1965 Coll., on the State Commission on Finance, Prices and Wages, the State Commission on Technology, the State Commission on Economic and Scientific and Technical Cooperation and the State Commission on Management and Organisation and pursuant to § 19 (2) of Act No. 73 / 1952 Coll., on Turnover Tax.
(1) Free prices are to be classified in the category *)
(a) products classified in the first quality step at the mandatory assessment * * (i.e. "high quality"), with the exception of those food products supplied for the internal market which are classified in the fixed price category;
(b) products which have been technically advanced by a central authority to a superior manufacturer or, where appropriate, by regional national committees * * *) (hereinafter referred to as "supplier central authorities") in agreement with the customer central authorities or the State Technical Commission after comparison with similar foreign products;
(c) new technically progressive products, as determined by the supplier's agreement with the main customers;
(2) The classification of products in the category of free prices referred to in paragraph 1 shall not apply to supplies already covered by economic contracts for the supply of products, unless the supplier agrees to change the price with the customer.
Classification under the category of free prices applies
(a) for products subject to a compulsory assessment, during the period of validity of the high quality certificate;
(b) for products identified as technically progressive central authorities, for a period fixed by them;
(c) for new products identified as technically progressive by agreement between the supplier and the customer, for a period agreed by them, but not less than 1 year and not more than 2 years for products of a predominantly consumer character and 4 years for other products.
The purpose price subsidy from the State Budget †) for new technically progressive products can only be granted to suppliers in exceptional cases, if products are for example completely new technical concepts, produced by new technology, using new materials; the subsidies are granted for a transitional period to cover the higher costs associated with the introduction of these products into consumption if their economic effect is not sufficiently demonstrated by the customer and cannot therefore be paid in price.
(1) A socialist organisation producing products of insufficient quality and technically obsolete products is obliged to pay an additional turnover tax † †) (hereinafter referred to as "tax") determined by a percentage of the invoiced price.
(2) Tax
(a) 5% of the wholesale price for products subject to a compulsory evaluation which have been identified in the first assessment by a third grade or which have not been awarded a third grade;
(b) 20% of the wholesale price for products subject to a compulsory assessment which, in the re-evaluation, will not be marked with at least a second grade;
(c) 20% of the wholesale price for products identified as technically obsolete by the supply central authority or the State Technical Commission. In this case, the tax referred to in points (a) and (b) shall not be paid;
(3) The supply central authority may increase the rates referred to in paragraph 2.
(4) The tax shall be levied by the manufacturer, irrespective of whether there has been a decrease in their price due to the low quality or technical ageing of the products. This tax is not an essential component of the price and must not be invoiced to customers.
(5) Tax
(a) state socialist organisations centrally managed in the state budget;
(b) organisations managed by national committees and production cooperatives in the budget of the relevant national committee.
(6) The tax is paid on supplies made
(a) in the case of products subject to a compulsory assessment, from the day following the date of receipt of the decision of the competent authority on the outcome of the compulsory assessment;
(b) for products technically obsolete from a date to be determined by the supplying central authority or the State Technical Commission.
The supply central authorities, or their designated organisations, shall publish at the beginning of each quarter the products classified under this Decree in the category of free prices and the period for which they are classified in the category of free prices.
Paragraph 15 and Paragraph 33 (1) (a) (4) of the Decree of the State Commission on Finance, Prices and Wages No 8 / 1966 Coll., on the production, control and statistics of prices, are deleted.
This decree shall take effect on the day of its publication.
Minister of Finance:
Dvořák v. r.
Minister-President of the State Commission on Finance, Prices and Wages:
Ing. Succharda v. r.
*) except for the products mentioned in § 6 (4) of Decree No. 8 / 1966 Coll.
* *) Legal measure No. 102 / 1965 Coll., Guidelines of the State Commission for the Development and Coordination of Science and Technology for Compulsory Testing and Evaluation of Selected Products No. 20 774 / 4013 / 65 and Implementing Guidelines of the Office for Standardisation and Measurement No. ZK / 65 and / 66.
* * *) according to § 33 of Decree No. 8 / 1966 Coll.
†) Decree No. 93 / 1965 Coll., on the financing of non-investment costs of the development of science and technology.
† †) within the meaning of Act 73 / 1952 Coll. and Decree No. 16 / 1962 Coll.
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Regulation Information
| Citation | Decree of the State Commission on Finance, Prices and Wages and the Ministry of Finance No. 32 / 1966 Coll., on the pricing of products subject to compulsory evaluation and of products technically progressive and technically obsolete |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.05.1966 |
|---|---|
| Effective from | 24.05.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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