Government Decree No. 61 / 1947 Coll.
Regulation amending Section 219 of the Implementing Regulation to the Customs Act
Valid
Effective from 24.04.1947
61.
Government Regulation
of 15 April 1947
amending Section 219 of the Implementing Regulation to the Customs Act.
The Government of the Czechoslovak Republic orders pursuant to the Customs Act of 14 July 1927, No. 114 Coll., and pursuant to the Act of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies:
(1) Paragraph 219 (3) (b) of the Decree of 13 December 1927, No 168 Coll., implementing the Customs Act, as amended by the Decree of 30 April 1946, No 104 Coll. and of 6 December 1946, No 231 Coll., is amended as follows:
"(b) goods made from alcohol or with an added spirit replacement levy of 190.- Kčs per hectolitre degree of alcohol used."
(2) The list B set out in Paragraph 219 (4) of the same Regulation is amended as follows:
B. Replacement levy for monopoly duty on alcohol.
| Saz. čís. | Druh zboží | Stálá náhradní dávka | Vyměřovací základna | Tára pro vnitřní obaly |
| Kčs | ||||
| 109 | Desertní vína s přísadou alkoholu (cyperské, kapské, madeira, malaga, malvasia, marsala, moskato, porto, sherry, xeres a pod.), mají-li více než 15, nejvýše však 221/2 objemových procent alkoholu | 1.425.- | 100 kg čisté váhy nebo 100 litrů | pro sudy 13 % |
| nebo | ||||
| 190.- | 100 kg čisté váhy (litrů) a stupeň přes 15 objemových procent | pro sudy 13 % | ||
| 20*) | Ethylnatý ether (sirný ether) | 33.250.- | 100 kg čisté váhy | pro sudy 20 % |
| 630 | Alkoholická léčiva, nemají-li více než 15 objemových procent alkoholu | 2.850.- | 100 litrů | |
| 632 | Alkoholické aromatické tresti | 17.100.- | ||
| 633b | Voňavky a kosmetické prostředky obsahující alkohol | 17.100.- | ||
This Regulation shall enter into force on the day of its publication; to be carried out by the Minister for Finance.
Gottwald v. r.
Dr Zenkl v. r.
Ursines v. r.
Fierlinger v. r.
Broad v. r.
Masaryk v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr Stránská v. r.
Dr Drtina v. r.
Kopecký v. r.
Laušman v. r.
Dr Pietor v. r.
Ing. Kopecký v. r.
*) For industrial ethyl (sulphur) ether, no replacement levy shall be levied if the party submits, in accordance with point V of the Ministerial Decree of 25 May 1903, No 135 z. (for example, the Ministry of Finance of 18 June 1903, No 34.504), the authorisation of the Financial Office of the I stools for the collection of sulphur ether for industrial purposes, produced from free alcohol.
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Regulation Information
| Citation | Government Decree No. 61 / 1947 Coll., amending Section 219 of the Implementing Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.04.1947 |
|---|---|
| Effective from | 24.04.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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