Act No. 51 / 1947 Coll.
Law ensuring that the prices of certain goods are reduced and the prices of other important goods stabilised
Valid
Effective from 01.04.1947
51.
Law
of 1 April 1947
ensuring that the prices of certain goods are reduced and the prices of other important goods are stabilised.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
(1) In order to ensure a reduction in the prices of certain goods of the people's needs and to settle the prices of other important goods, the proceeds of the price compensatory amounts which entrepreneurs are obliged to pay pursuant to other provisions of this Act shall be used for their gross sales of supplies and services made on 1 April 1947.
(2) The price compensatory amounts referred to in paragraph 1 are:
| a) u podniků průmyslových | 4 %, |
| b) u výrobních podniků řemeslných | 0.5 %, |
| c) u podniků velkoobchodních | 2 %, |
| d) u komisionářů | 2 %, |
| e) u podniků maloobchodních | 0.5 %, |
| vesměs z dosažené hrubé tržby za dodávky a výkony, | |
| f) u jednatelů | 5 % |
| z hrubých úplat do 80.000 Kčs, dosažených prováděním jednatelských výkonů, a 10 % z hrubých úplat nad 80.000 Kčs. | |
(3) Where an industrial producer supplies directly to the consumer, the price compensatory amount of 4.5% of the gross sales of supplies is payable, i.e. 4% as producer [paragraph 2 (a)] and 0,5% as retailer [paragraph 2 (e)].
(4) The Minister of Finance shall, in agreement with the other relevant ministers and with the participation of the Supreme Price Office, in Slovakia, the Minister of Finance in agreement with the other relevant ministers, by means of the Finance Officer and other relevant delegates, by means of a decree, which shall mean the undertakings referred to in paragraph 2. In so doing, it may, after having determined that the amount of turnover achieved, membership (jurisdiction) in an economic organisation or other fact has been determined on classification.
(1) The obligation laid down in Section 1 shall not apply to the following products except for others:
1. neither for manufacturing undertakings nor for commercial undertakings for:
agricultural products other than flowers,
mill products,
bakers' wares,
cheese and all other milk products,
edible vegetable fats,
artificial edible fats,
meat and meat products,
pasta,
sugar and by-products in the production of sugar,
salt,
tobacco products,
products of the mining industry,
electricity, gas, steam, water,
cement;
2. only for undertakings producing:
metallurgical products,
products of the metalworking industry and crafts, including electrical goods, but excluding metal jewellery, precious metal goods, alpaca and double,
milk, soda, soda, beer and mineral water bottles,
tanker wood, coniferous and leafy sawn wood, sleepers, measuring wood and ski suits, woody wool, crates;
3. Only for commercial undertakings:
food, food and flavourings not listed under 1;
artificial sweeteners, explosives,
alcohol, if it is the subject of a state financial monopoly,
lots of state lotteries and sales sales from them,
old iron and old metals.
(2) If the purpose of this Act so permits, the Government may, by means of a regulation, exempt other products or performances from the obligation laid down in Paragraph 1, after having determined that this obligation also applies to the products referred to in paragraph 1.
(3) The Government shall determine in detail what the products covered by the exemptions provided for in paragraphs 1 and 2 are, and may define each product according to their customs jurisdiction.
(4) Furthermore, on a proposal from the Minister for Foreign Trade, the Government may exempt certain products intended for export from the obligation laid down in Article 1.
(1) The price compensatory amounts may not be transferred by entrepreneurs, either by netting the price (remuneration) or otherwise, to the recipient of the supply or performance.
(2) The price compensatory amounts to be paid by the tax payer in accordance with Paragraph 1 of the Income Tax Act, the General Income Tax Act or the Special Income Tax Act are deductible when determining the basis of those taxes.
(3) The amounts received from the general price compensation fund (Paragraph 6 (1)) are part of the income tax and the proceeds for the relevant tax year for the beneficiaries. are also part of the remuneration provided for in § 9, paragraph 1 of the Act of 21 February 1946, No 31 Coll., on turnover tax.
(1) The supplies and services referred to in Paragraph 1 (1) are those covered by the provisions of Sections 1, 2 and 3 of the Turnover Tax Act. The price compensatory amounts shall be paid on the gross sales of such supplies and transactions, whether or not those supplies and transactions are exempt from or subject to turnover tax.
(2) Gross sales (Paragraph 1 (2)) means the remuneration provided for in Section 9 (1) of the Turnover Tax Act and the sum of such remuneration. Paragraph 9 (3) to (6) of the Turnover Tax Act applies mutatis mutandis.
(3) Paragraph 6 of the Turnover Tax Act applies to the concept of an entrepreneur, where applicable under the provisions of Paragraph 1 (2) of this Act.
(1) The provisions of Sections I, IV and V, as well as the provisions of Section 22 of the Government Decree of 29 May 1941, No 297 Coll., on recording obligations for tax and operating purposes, apply in the Czech and Moravian-Silesian countries and for gross sales from which entrepreneurs are obliged to pay price compensation.
(2) Entrepreneurs are required to pay price compensation before they are measured without an official call in quarterly instalments, due on the 20th day following the end of each calendar quarter, on gross sales (Section 4, paragraph 2) for the previous calendar quarter. The price compensatory amounts shall be paid and charged to the tax office, which is obliged to pay the price compensation for the trader, locally competent for the field of turnover tax. In the event of a delay, the provisions of Sections 20, 6 and 7 of the Turnover Tax Act shall apply mutatis mutandis. The details of the payment procedure shall be laid down by the Ministry of Finance in the Official Journal.
(3) By 14 February of each year, the entrepreneur shall submit to the tax administration, which shall be responsible locally for the management of the turnover tax, for the previous calendar year a specific compilation, containing the data needed to establish the basis for measuring the price compensatory amounts for the previous calendar year, broken down by calendar quarter. The formula of this compilation shall be issued by the Ministry of Finance, in agreement with the Supreme Authority, after the hearing of the Finance delegation and the relevant price authority in Slovakia. The entrepreneur is obliged to fill out all the sections of the special assembly, add the prescribed documents and sign the special assembly at the same time, declaring that he has done all the data to his best knowledge and conscience. Paragraph 17 (2), (3), (5) and (6) of the Turnover Tax Act applies mutatis mutandis to this special formation.
(4) Otherwise, the provisions of § 5, 8, 11, 13, 14, 16, § 17, § 7, § 18, 19, § 20, § 3, 4, 8, 9 and 10 and § 21, 23 to 31 of the Turnover Tax Act apply mutatis mutandis to the price compensatory amounts under this Act, but with the exception of the provisions applicable to own consumption and imports. in so doing, offences are reduced, withheld or threatened with price compensation by separate offences. However, criminal proceedings for such offences may be linked to criminal proceedings for offences in the field of turnover tax. Cash fines in the field of price compensatory amounts result in a general price compensation fund (Section 6 (1)). To the same extent, the provisions of the Government Decree of 10 December 1946, No. 233 Coll., implementing the Law of 21 February 1946, No. 31 Coll., on turnover tax apply mutatis mutandis. The authorisations granted under Section 17 (7) of the Turnover Tax Act also apply to price compensatory amounts.
(1) The price compensatory amounts paid pursuant to Paragraph 5 (2) relate to the general price compensation fund set up with the Ministry of Finance. The fund shall be kept accounting separately from the other state economy. The accounts of the Fund with the Finance Minister's report on the Fund's management shall be annexed to the State Final Account.
(2) The Government shall determine which other funds intended or used for purposes similar to those referred to in Paragraph 1 (1) constitute the revenue of the Fund and what other economic policy purposes the funds thus obtained may be used for (unless their use is provided for by law).
(3) The use of the general price compensation fund for the purposes set out in Articles 1, 1 and 6 (2) is decided by the Government; to implement its decision, the Directive shall be adopted.
(1) The Minister of Finance is hereby authorised to provide, if necessary by credit operations, with the funds necessary for the provision of advances to the general price compensation fund for the purposes set out in Section 1 (1) (1).
(2) The funds provided in this way are, as soon as the fund conditions permit, to be returned to the Treasury and, where they have been provided with credit operations, with interest.
The main measures taken by the Government and by individual ministers under this Act (in particular those referred to in Articles 1, 4 and 2, paragraphs 3 and 4) may be taken after the hearing of the relevant senior interest organisations.
The Government may, by decree, lay down the details for the implementation of this Act.
This Act shall take effect on 1 April 1947; It shall be implemented by the Prime Minister and the Minister of Finance in agreement with the ministers involved.
All the provisions contrary to Act No. 283 / 1948 Coll., in particular the Act of 1 April 1947, No. 51 Coll., which ensures that the prices of certain goods are reduced and the prices of other important goods are stabilised, with the exception of the provisions on the general price compensation fund, are abolished.
Dr Beneš v. r.
Gottwald v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 51 / 1947 Coll., which ensures that prices of certain goods are reduced and prices of other important goods are stabilised |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.04.1947 |
|---|---|
| Effective from | 01.04.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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