Decree No. 39 / 1949 Coll.
Decree on the abolition of the delegation of the tax authorities for the purposes of the payment of property and exceptional benefits to taxpayers of special taxes on earnings
Valid
Effective from 01.03.1949
39.
Decree of the Ministry of Finance
of 12 February 1949
on the abolition of the delegation of the tax authorities responsible for the assessment of the property and exceptional benefits to taxpayers of the special tax on earnings.
The Ministry of Finance declares in accordance with the provisions of § 67, paragraph 1 of the Act of 15 May 1946, No 134 Coll., on the levy on property gains and on the levy on property, in conjunction with § 2 of the Act of 31 October 1947, No 185 Coll., on the exceptional lump-sum levy and on the exceptional levy on excess capital gains:
Article I of the Order of the Ministry of Finance of 12 September 1946, No 174 Coll., on the delegation of the tax administrations to accept applications (grants) and on the measurement of the property and property benefits levy, as amended by Article II of the Order of the Ministry of Finance of 8 November 1946, No 209 Coll., and the provisions of Article I, paragraph 4 of the Order of the Minister of Finance of 17 January 1948, No 8 Coll., which regulates the jurisdiction of the authorities in cases of exceptional lump-sum benefits and exceptional surplus benefits on property shall be deleted.
This decree shall take effect on 1 March 1949.
Dr Dolansky v. r.
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Regulation Information
| Citation | Decree No. 39 / 1949 Coll., on the abolition of the delegation of the tax authorities to the taxpayers of the special tax on earnings |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.02.1949 |
|---|---|
| Effective from | 01.03.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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