Decree of the Ministry of Finance No. 4 / 1960 Coll.
Decree on the exemption of cultural buildings from home tax
Valid
Effective from 01.01.1960
4
DECLARATION
Ministry of Finance
of 3 January 1960
on the exemption of cultural buildings from home tax
The Ministry of Finance provides pursuant to § 21 (1) (a) of Act No. 80 / 1952 Coll., on Home Tax:
(1) In order to promote the development of cultural life, voluntary organisations and cooperatives serving at least the purpose of the preparation or execution of cultural and educational enterprises, folk entertainment or the development of folk artistic creativity or other cultural, educational and educational activities are exempt from home tax.
(2) Home tax-exempt service apartments as referred to in the preceding paragraph are also exempt from home tax to the extent necessary for the purpose for which the exemption is granted. other parts of buildings shall be subject to tax unless they are exempt under other rules.
This Decree shall take effect from 1 January 1960.
First Deputy Minister:
Succharda v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 4 / 1960 Coll., on the Liberation of Buildings serving cultural purposes from Home Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.01.1960 |
|---|---|
| Effective from | 01.01.1960 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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