Act No. 82 / 1952 Coll.
Local Charges Act
Valid
Effective from 01.01.1953
82.
Law
of 11 December 1952
on local charges.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Local fees (hereinafter referred to as "fees') shall be managed by local national committees as their budget revenue.
(1) The types of fees which local national committees are required to levy are determined by the government and the rules on such fees are laid down by the Minister for Finance; they shall also provide for liability in kind, exemption from charges and relief, the consequences of non-compliance with the fee obligation, limitation period, proceedings, control and supervision.
(2) The Minister of Finance may provide in the rules on an individual fee that they manage as their budget revenue by district or regional national committees.
(3) The Government also provides for the possibility of adjusting the rates of charges in an agreement with the Ministry of Finance of the Ministry of which the fees relate or of determining the rates of charges by the national committees under the guidelines of these ministries.
(4) The fees payable and unpaid are enforced by administrative or judicial execution.
National committees managing fees may:
(a) to mitigate or eliminate hardships to reduce or forgive the fee in individual cases;
(b) allow repayments or time limits for payment of the fee if the immediate payment would be accompanied by serious damage to the taxpayer.
The taxpayers shall be entitled and obliged to cooperate in the inspection, to provide the inspection authorities with explanations and evidence, to submit documents and aids concerning the facts relevant for the assessment of the fee and to do whatever is necessary to facilitate and accelerate the control.
(1) The provisions and measures governing the matters covered by this law shall remain in force until they are replaced by those laid down under this law.
_
1. the provisions of Section 14 of Act No. 152 / 1950 Coll., on the adaptation and safety of the operation of inland navigation, and the regulations issued pursuant thereto;
2. the provisions of Sections 11 (2) and (3) and 16 (4) of Act No. 187 / 1950 Coll., on the Improvement of Animal Production, and the regulations issued pursuant thereto.
This Act shall take effect on 1 January 1953; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 82 / 1952 Coll., on Local Charges |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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