Act No. 79 / 1959 Coll.

Act on the abolition of performance tax

Valid Effective from 01.01.1960
Contents
79
Law
of 18 December 1959
on the abolition of performance tax
The National Assembly of the Czechoslovak Republic decided on the following Act:
§ 1
The implementation of the socialist cultural revolution requires workers as creators of cultural values to actively participate in the development of culture, education and education. Equally important are the tasks of physical education, which in socialist society is an important component of cultural life and an inseparable part of socialist education.
The level achieved by our socialist economy allows workers to support efforts to fulfil these tasks so that their active participation in the field of culture and physical education can be fully developed. Any action, undertaking or performance by which these tasks are performed shall be exempt from tax and the collection of the performance tax shall be abolished.
The tax on the performance will therefore not be collected at the next time from the organisation of exhibitions, lectures, literary programmes, theatre, music and film performances of all kinds, social dance and social education courses, dance and folk entertainment, sports, industry, industry, industry etc.
§ 2
Act No. 81 / 1952 Coll., on the tax on performances, and the regulations issued by it, are hereby repealed.
§ 3
This Law shall take effect from 1 January 1960; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Novotný v. r.
Fierlinger v. r.
Broad v. r.
Děuriš v. r.

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Regulation Information

CitationAct No. 79 / 1959 Coll., on the abolition of the performance tax
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation30.12.1959
Effective from01.01.1960
Effective until-
Status Valid
The regulation text is for informational purposes only.
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