Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 7 / 1989 Coll.
Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic on certain local fees levied in the Giant National Park
Valid
Effective from 01.02.1989
7
DECLARATION
Ministry of Finance, Prices and Wages of the Czech Socialist Republic
of 13 January 1989
on certain local fees levied in the Giant National Park
The Ministry of Finance, Prices and Wages of the Czech Socialist Republic provides, pursuant to § 2 paragraphs 1 and 2 of Act No. 82 / 1952 Coll., on Local Charges:
Local national committees in the area of Krkonose National Park (1) (hereinafter referred to as "KRNAP ') collect a fee from accommodation capacity in recreational or training and rehabilitation facilities of KRNAP organisations. The East-Bohemian Regional National Committee in Hradec Králové (hereinafter referred to as" KNV ") collects a fee for the issue of a licence to drive a motor vehicle into selected places of KRNAP.
RECRUITMENT CAPACITY CHARGES IN THE CREDIT, SCHOOL AND REHABILITY ESTABLISHMENTS
The fee from accommodation capacity in the recreational, training and rehabilitation facilities of KRNAP organisations (hereinafter referred to as "the fee ') shall be paid by organisations which have the right to manage, or are owners of, recreational, training and rehabilitation facilities in KRNAP (hereinafter referred to as" the taxpayer').
(1) The rate of charge is 2, - CZK for each bed and day regardless of its use.
(2) The fee shall be fixed by multiplying the number of beds in the building by the condition on 1 January of each year by the rate of the charge referred to in paragraph 1 and by the number of days per year. The total number of beds does not include beds, intended for accommodation of workers, ensuring the operation of the building.
(3) The fee shall be payable on a one-off basis until 31 March of each year. The payer is obliged to pay the fee without measuring in advance.
The fee shall be exempt:
(a) the Central Board of Trade Unions, provided that it provides selective recreation in its KRNAP facilities;
(b) Recreation of members of production cooperatives where it provides selective recreation in its KRNAP facilities;
(c) the Federal Ministry of National Defence, the Federal Ministry of Interior and the Ministry of the Interior and the Environment of the Czech Republic, provided that it provides selective recreation under the law on sickness care in armed forces (2) in its KRNAP facilities;
(d) organisations active in the field of KRNAP whose main activity is the provision of public accommodation and catering.
The fee shall be administered by a local national committee in whose territory a recreational, training and rehabilitation centre is situated. The revenue of the fee shall be the income of the national committee.
CHARGE FOR THE PERMISSION TO THE ENGINE VEHICLE IN THE COLLECTION OF FLOWS
The fee shall be levied for the issue of an entry and stay permit with a motor vehicle) at selected points in the KRNAP area (hereinafter referred to as "selected points') to which entry is otherwise prohibited. 4) The list of selected places is set out in the annex to the Order.
The fee shall be paid by the citizen or by the organisation authorised to enter the motor vehicle at selected places ("the taxpayer ') in advance.
(1) The rate of charge is 20, - Cds for the issue of an entry and stay permit with a motor vehicle one day, for the next day 20, - Cds; thirdly and every other day of stay with a motor vehicle 10, - Ccs per day.
(2) The KNV may fix the fee to the taxpayer by a lump sum of up to 200, - Kčs per year. If more than one motor vehicle is charged by an organisation that remains in selected locations, the fee fixed for each additional motor vehicle may amount to up to 2000, - CZK per year.
(3) The licence issued for entering any of the selected points is valid for entering with the motor vehicle into all other selected points.
(4) The manner and form of collection of this fee is laid down by the KNV by a generally binding regulation.
The fee shall be exempt:
(a) citizens who are resident in a selected place;
(b) citizens who temporarily reside in a chosen place in the course of their profession or study in local schools;
(c) citizens holding ZTP and ZTP licences with their guides;
(d) socialist organisations which have the right to farm or are owners other than recreational or training establishments and rehabilitation facilities in the chosen place;
(e) socialist organisations which provide supply, repair, maintenance, health and social services and public transport in selected places;
(f) socialist organisations where they provide transport of children to schools in the wild in selected places,
(g) armed forces and armed forces, if their motor vehicles are present in selected locations.
The fee is administered by KNV. The revenue of this fee shall be the income of this National Committee.
PROVISIONS COMMON AND FINAL
If the fee is not paid on time or at the correct amount, the national committee managing the fee shall determine the arrears by means of payment; may increase it by 10% of the unpaid fee.
(1) The fee may not be charged and recovered after three years from the end of the calendar year in which the fee became payable or in which the national committee responsible may have charged the fee.
(2) Where an action is taken to measure and recover the fee, the period referred to in paragraph 1 shall run from the end of the calendar year in which the taxpayer was notified of the charge.
Specific provisions shall apply to proceedings in respect of fees levied under this Order. 5)
This Decree shall take effect on 1 February 1989.
Minister:
Ing. Nicodemou v. r.
LIST
selected places where the local fee for entering the KRNAP area is collected
Benecko
Black Mine
Lower Court
Lower
Lower Blades
Harrachov
Upper Little Ear
Upper Blends
Upper Marshov
Young Buky
Janská Spa
Baking under Snow
Roquettes over Jizerou
Guards
Spindler's Mill
Big Ear
Vítkovice
Horseradish
Barley
1) Government Decree No. 41 / 1963 Coll., establishing the Giant National Park.
2) § 11, paragraph 1b) of Act No. 32 / 1957 Coll., on Disability Care in the Armed Forces, as amended.
3) Article 7 (3) of Decree of the Federal Ministry of Interior No. 100 / 1975 Coll., on road traffic rules.
4) Article 3 (1) of the Annex to Decree No 100 / 1975 Coll.
5) Decree of the Ministry of Finance No. 16 / 1962 Coll., on Tax and Fees Procedure.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 7 / 1989 Coll., on certain local fees levied in the Giant National Park |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.01.1989 |
|---|---|
| Effective from | 01.02.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0