Decree No. 8 / 1948 Coll.
Ordonnance governing the jurisdiction of the offices in respect of exceptional lump-sum benefits and exceptional surplus benefits
Valid
Effective from 03.02.1948
8.
Decree of the Minister of Finance
of 17 January 1948
which regulates the competence of the authorities in the case of an exceptional lump sum levy and exceptional surplus levy on property.
The Minister of Finance declares, pursuant to the provisions of § 67, paragraph 1 of the Act of 15 May 1946, No 134 Coll., on the benefit of the property increase and the asset benefit, in conjunction with the provision of § 2 of the Act of 31 October 1947, No 185 Coll., on the exceptional lump-sum levy and the exceptional levy on excess capital gains, and pursuant to § 28 of Act No 185 / 1947 Coll.:
(1) In order to accept a declaration pursuant to § § § 10 and 19 of Act No. 185 / 1947 Coll. and to measure the exceptional lump-sum levy and exceptional levy on property to physical persons subject to an increase in property and property levy under Act No. 134 / 1946 Coll. and which were resident in the domestic territory on 31 December 1947 or who stayed there for a longer period of one year, they are responsible, after 1 November 1945, for the same administration and for the amendment of the Decree of the Ministry of Finance, which is responsible for the measurement of property levy and property levy pursuant to § 66, paragraph 1 of Act No. 134 / 1946 Coll., which was governed by the Act of the Act of the Ministry of Finance of 8 November 1946, No 209 Coll.
(2) In order to receive a declaration pursuant to § § 10 and 19 of Decree No 185 / 1947 Coll. and to measure the exceptional lump-sum levy and exceptional levy on personal property which on 31 December 1947 were resident or resident in the country for more than one year and which are not subject to the capital increase or asset levy, the tax authorities in whose district the person subject to the exceptional lump-sum levy or exceptional surplus levy on property residence on 31 December 1947 or in whose district he remained for more than one year shall be delegated.
(3) The provisions of paragraph 1 shall apply mutatis mutandis to the estate on 31 December 1947 which was not surrendered (not distributed), even where the capital gain or asset benefit is subject to the deceased. In order to receive a declaration under § § 10 and 19 of Act No. 185 / 1947 Coll. and to measure the exceptional lump-sum levy and the exceptional levy on excess capital gains on assets not surrendered (not distributed) to survivors in cases where the estate or the deceased is not subject to the benefit of the property or the asset levy, the competent tax administration, in whose circumference the survivor's court, is responsible.
(5) Article II of the Decree of the Ministry of Finance No 174 / 1946 Coll., applies mutatis mutandis to the acceptance of a declaration pursuant to § § 10 and 19 of Act No. 185 / 1947 Coll. and to the measurement of an exceptional one-off levy and exceptional levies on excess property gains to all taxpayers who did not have their domicile or registered office (commercial management) on 1 November 1945 or on 31 December 1947, nor did they stay for more than one year.
(1) An extraordinary one-off levy and an exceptional levy on the property of all taxpayers for which the competent or delegated tax administration in the Czech Republic is responsible for measuring the benefits is payable and charged to the tax office of Praha-Vršovice.
(2) An exceptional one-off levy and an exceptional levy on excess income on the property of all taxpayers for which the competent or delegated tax administration, based in the District of the Regional Financial Directorate in Brno, is responsible, is payable and charged to the Brno City III Tax Office.
(3) An extraordinary one-off levy and an exceptional levy on excess gains on the property of all taxpayers for which the competent or delegated tax administration, based in the district of the Regional Financial Directorate in Brno - the exposition in Opava, is responsible and charged to the tax office in Ostrava.
(4) An extraordinary one-off levy and an exceptional levy on excess income on the property of all taxpayers for which the competent or delegated administration in Slovakia is responsible for measuring these benefits is payable and charged to the tax office of Bratislava.
This decree shall take effect on the day of its publication.
Dr Dolansky v. r.
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Regulation Information
| Citation | Decree No. 8 / 1948 Coll., which regulates the jurisdiction of the authorities in cases of exceptional lump-sum benefits and exceptional levies on excessive property gains |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.02.1948 |
|---|---|
| Effective from | 03.02.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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