Act No. 63 / 1950 Coll.
Law on tobacco, salt and alcohol management and on the abolition of state financial monopolies
Valid
Effective from 09.06.1950
63.
Law
of 17 May 1950
on the adjustment of tobacco, salt and alcohol management and the abolition of state financial monopolies.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Tobacco management.
Salt management.
The Minister of Nutrition, in agreement with the Minister of Finance of State Property administered by the state solivars in Prešov, from the property of the Salt mills, from the company with liability limited in Olomouc, and from the state property managed by the current commercial management of the salt monopoly in Prague and Bratislava, will establish a national salt management company.
(1) On the date of the repeal of the provisions on the salt monopoly (Paragraph 11), the salt mill, the company with the limited liability in Olomouc, shall cease to exist and all its rights and obligations shall be transferred to the State. The courts and public authorities shall, on a proposal from the Ministry of Nutrition, make the necessary entries in public books referring to this law.
(2) The shareholders shall be compensated for the assets of the Salt mills up to the nominal value of their ordinary deposits. The Ministry of Nutrition shall decide on the reimbursement, payment method and maturity in agreement with the Ministry of Finance.
(1) The sole authorisation of the national salt management undertaking is:
(a) to obtain brine;
(b) the manufacture, processing, processing, processing and packaging of salt in production.
(2) The Minister of Nutrition may authorise the manufacture, treatment and processing of salt to other national undertakings.
Lime management.
Common provisions.
(1) The provisions governing the legal situation of national undertakings established under the Decree of the President of the Republic No. 101 / 1945 Coll., concerning the nationalisation of certain food industry enterprises, as amended by the Regulations, apply, unless otherwise provided for in this Act, to national undertakings established under the Decree of the President of the Republic No 101 / 1945 Coll.
(2) National undertakings may carry out and procure separately all work and ancillary acts relating to the subject matter of their business or serve to maintain their establishment, even if otherwise a trade licence is required.
(1) Any person who infringes the provisions of this law or the provisions laid down in it, with the exception of the offences referred to in paragraph 2, shall be punished, unless it is a criminal offence, by the District National Committee for Administrative Infringement, by a fine of up to 500.000 CZK and by a sentence on his freedom within six months or by one of these punishments; in the event of non-compliance with the fine, a replacement sentence shall be imposed at a rate of blame within six months. If both penalties are imposed at the same time, the punishment on the free side, together with the replacement penalty, must not be more than six months for an impenetrable fine.
(2) Transfers against regulations issued pursuant to § 7 will be prosecuted and punished under Act No. 283 / 1948 Coll., on General Tax, as amended by Act No. 263 / 1949 Coll.
The abolition of state financial monopolies and the introduction of a general tax.
(1) Subject to the provisions of paragraph 3, the provisions on national financial monopolies of tobacco, salt, spirit, explosive substances and artificial sweeteners, as well as other provisions contrary to this law, are hereby repealed.
(2) In particular:
(a) the customs and monopoly rules;
(b) Paragraph 4 of the General Mining Act,
(c) Article XI / 1868, on the salt pension and all provisions on the salt monopoly still in force in Slovakia;
(d) Article XIV / 1868 on tobacco pensions and all provisions on tobacco monopoly still in force in Slovakia;
(e) Law No 95 / 1888 / 1999 on the duty of burnt spirit drinks, the levy on liquor and the production of pressed yeast, which is linked to the burning of liquor;
(f) Part II of Regulation No 120 / 1899, amending the Lime Tax Act,
(g) Article XX / 1899, relating to alcohol duty,
(h) Act No 414 / 1919 Coll., establishing a monopoly on explosive substances;
(ch) Act No. 643 / 1919 Coll., repealing or amending certain provisions of the Lime Tax Act,
(i) Act No. 74 / 1920 Coll., amending the licence fee for imported tobacco and tobacco products;
(j) Act No. 326 / 1921 Coll., amending certain provisions of the Salt Monopoly Act;
(k) Paragraph 1 of Decree-Law No 206 / 1924 Coll., implementing the Act on the Management of State-owned establishments, institutes and establishments which are not primarily intended to carry out administrative tasks, provided that "Tobacco Direction" is declared an undertaking managed under the principles of commercial management,
(l) Paragraph 87 (1) of the Customs Act No. 114 / 1927 Coll. and Section 171 and Part I of Annex A to Decree No. 168 / 1927 Coll., implementing the Customs Act,
(m) Act No. 86 / 1932 Coll., amending certain provisions on alcohol tax and regulating the management of alcohol,
(n) Act No. 270 / 1937 Coll., adjusting the state monopoly on artificial sweeteners,
(o) Paragraph 92 to 104 of Act No. 30 / 1946 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies,
(p) Paragraph 1 of Act No. 118 / 1948 Coll., on the organisation of wholesale activities and the nationalisation of wholesale enterprises, where it excludes from the scope of the Act commercial activities carried out by state financial monopolies,
(r) the provision of § 2 (3) of Act No. 279 / 1948 Coll., on Velkodzibuční společnost v rozhodých obchodých.
(3) Without prejudice to:
(a) the provisions of the safety regulations concerning explosive substances;
(b) Part I, No 1 (10) (b) of Annex A to Decree-Law No 168 / 1927 Coll.,
(c) Paragraph 2 (1) No 10 of Decree No. 36 / 1949 Coll., on the financial reports of the District National Committees on explosive substances.
(1) Tobacco and tobacco products, salt, alcohol, explosive substances and artificial sweeteners are subject to general tax pursuant to Act No. 283 / 1948 Coll., on General Tax, as amended by Act No. 263 / 1949 Coll., as from the date of repeal of the regulations referred to in Section 11.
(2) The Minister of Finance may, by regulation, provide that the replacement levy for the monopoly duty on alcohol, levied pursuant to Article 108 (2) of the Customs Act and Article 219 of Decree-Law No 168 / 1927 Coll., as amended by Decree-Law No 105 / 1949 Coll., is to be levied as a substitute levy for the general levy on alcohol from the date of the abolition of the monopoly rules on alcohol.
Final provisions.
This Act shall take effect on the date of its publication, with the exception of the provisions of Paragraph 11 (1) and (2), for which the Minister of Finance shall lay down by regulation when and to what extent they become effective; It shall be implemented by the Ministers for Food, Internal Trade and Finance in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
Krajčir v. r.
Ing. Jankovcová v. r.
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Regulation Information
| Citation | Act No. 63 / 1950 Coll., on the treatment of tobacco, salt and alcohol management and on the abolition of state financial monopolies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.06.1950 |
|---|---|
| Effective from | 09.06.1950 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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