Decree No. 95 / 1945 Coll.

Dekret of the President of the Republic on deposit and other claims on monetary institutions as well as life insurance and securities

Valid Effective from 23.10.1945
95.
Decret of the President of the Republic
of 20 October 1945
on entering deposits and other cash claims for cash institutions as well as life insurance and securities.
On the proposal of the Government and in agreement with the Slovak National Council, I establish:

ODDÍL I.

Deposits and other cash claims on cash institutions (enterprises).
§ 1.
(1) Anyone who holds a deposit (savings) book (s) issued by a money institution or a money undertaking in the territory of the Czechoslovak Republic on 15 November 1945 is obliged to apply to the money institution (s) which issued it or to its legal successor by 30 November 1945 at the latest. The application, which he shall sign by hand, shall state his name and surname, date of birth and residence, nationality and nationality. For legal persons, the precise designation and the registered office shall be indicated. If the current owner was not established by the depository book (s) and it was only after 31 December 1938, the name, surname and address of the person from whom it was obtained must also be notified and the date on which it happened.
(2) If, for any reason, there is a deposit book with someone other than the owner, that person shall be entitled to apply under paragraph 1. Such an applicant shall indicate the application by means of a marked heading "Foreign deposit ', enter in it all the data on the beneficial owner referred to in paragraph 1 and sign it in his own name; In addition, the application shall be notified to the beneficial owner if he knows the place of his residence. However, the owner shall not be released from the obligation to submit an application pursuant to paragraph 1 for such a book.
(3) If the owner of the holding book is a married woman, he shall also indicate in the application the name, surname and residence of the spouse, if he is living in the same household; if the holder is a minor, the name, surname and address of the legal representative shall also be indicated in the application.
(4) If the deposit book belongs to several joint owners, each of them shall submit an application in accordance with paragraph 1 and indicate its ownership (in figures and words) and the names and addresses of all the other joint owners, indicating their shares.
§ 2.
The application for the same text as the holder of the holding book shall be submitted within the same time limit by any person who has a different monetary claim on the money institution (undertaking) on 15 November 1945 in any (particularly normal) account or claim on a cheque or letter of credit.
§ 3.
(1) The application pursuant to § 1 or § 2 must be drawn up on an official form consisting of five parts and will be issued by the Ministry of Finance. In addition to the dates specified in these paragraphs, the application must contain all the information necessary for the precise identification of the deposit or claim on the account, in particular the name and address of the money institution, the page of the main book, the number or the folio and the name or mark to which the holding book or account reads and under.
(2) The cash institution (undertaking) shall confirm the filing of the application on the date and stamp of the application on the first part of the application which it issues to the feeder. The date of submission shall be indicated on all other parts of the application.
(3) If the applicant is not at the time of the application in the municipality where the money institution (undertaking) to which the application is to be submitted, he may submit it to any nearest money institution or, if abroad, to the competent Czechoslovak representative office. The Institute (Office) shall confirm the filing of the application on the date and stamp of the application on the first part of the application it issues to the petitioner and the remaining four parts on which it also indicates the filing date shall be sent by registered letter to the Financial Institute (undertaking), which shall discuss the application. Applications from representative offices shall be valid even if the official form has not been used if they otherwise comply with the provisions of this decree.
(4) Applications for postal savings bank books, unless they are submitted directly to the Postal Savings Bank in Prague (at the Brno branch) or to the Postal Savings Bank in Bratislava, shall be submitted to any post office acting mutatis mutandis in accordance with paragraph 3.
§ 4.
(1) The Cash Institute (enterprise) shall examine the application by comparing it with its records and documents and, if it does not find a fault, mark the filing of the application in the relevant deposit or credit account and enter in that account the dates specified in Section 1. It shall then enter in the second to fifth parts of the application in figures and in the words of the account status on 1 January 1939 (including interest until 31 December 1938) and the balance of that account on 15 November 1945 (including interest until 31 December 1944) and confirm the date, stamp and signature of all four parts of the application. The second and third parts of the application shall be issued or sent by 31 January 1946 at the latest to the owner of the holding book, at the account claim to the holder. The fourth part of the application shall be submitted within the same time limit to the tax administration in which the office of the money institution (undertaking) lies; a more detailed directive will be issued by the Minister for Finance. The fifth part of the application shall be kept as a document by the money institution (enterprise).
(2) In addition, the Cash Institute (undertaking) has an obligation, together with the fourth parts of the applications, to submit applications to the tax administration responsible according to its registered office the total set of deposits and accounts on 15 November 1945 (including interest until 31 December 1944) for which it received an application on time, namely the set of deposit balances on the books and the set of credit balances on the accounts. In addition, it is obliged to notify the two-way administration of the total deposit position on the deposit (savings) books and the total amount of credit balances of all accounts on 15 November 1945.
(3) The holder of the deposit or account shall submit to the tax administration the second and third parts of the application issued to him by the money institution (undertaking) after completion and confirmation. The Minister of Finance shall specify in the Official Journal the time limit by which applications are to be submitted to the tax administration.
(4) In the case of holding books which have been registered pursuant to Paragraph 1 (2), the monetary institution (undertaking) referred to in paragraph 1 shall only discuss the application of the owner and the application of another person, marked "Foreign deposit," shall add the owner to the fifth part of the application. However, if such an application has not been made within the prescribed time limit, the cash institution referred to in paragraph 1 shall discuss the application marked "Foreign deposit 'and send the second and third parts thereof to the applicant with an invitation to surrender them to the owner.
(5) If, when examining the application referred to in paragraph 1, the money institution (undertaking) finds any fault, it shall forward the application to the tax authority responsible for its registered office and inform it of its doubts. The tax administration shall investigate the defect and, as a result, arrange a further procedure with the money institution.
§ 5.
(1) If an application is not filed in due time pursuant to § 1, paragraph 1 or paragraph 2 or under § 2, on 16 November 1945 the right to dispose of such a deposit or claim from an account solely to the Czechoslovak State, which shall exercise that right by the authorities designated by the Minister for Finance, shall pass. No one else is entitled to dispose of such an account deposit or claim, even if they present a deposit book or other legal document.
(2) The cash institution (undertaking) shall indicate the transfer of the right referred to in paragraph 1 in the relevant account and shall notify the tax administration in which it has its premises by 15 February 1946 at the latest. It will thus become the form in which the account number (page of the main book, folio) must be entered, the name and address of the person or the name on which the account is worded, and the balance as at 15 November 1945.
(3) If a person is entitled to a deposit or claim in respect of which he has transferred the right to the Czechoslovak State pursuant to paragraph 1 and if that person was not obliged, after having been entitled to submit an application for that deposit or account, to apply that claim at the latest by the end of 1946 to the tax administration responsible for the seat of the money institution. If he does not, he cannot exercise his claim against the Czechoslovak State or the order of law.
(4) If, by the end of 1947, a person who was required to submit an application pursuant to § 1 or § 2 proves that he was unable to submit the application in good time for a serious reason and without his guilt, in particular for a foreign stay, the Minister of Finance, in Slovakia, may, in agreement with the delegate of the Slovak National Finance Council, grant him compensation equivalent to the value obtained by the State by the transfer of the right to hold pursuant to paragraph 1.
(5) If the owner has submitted an application to the Czechoslovak representative office abroad in due time, however, if the application has been completed after 31 January 1946, the cash office of the office referred to in paragraph 4 shall forward it with the application for reimbursement. Instead of a refund to which the owner is entitled in this case, the Czechoslovak State may waive the exercise of its right under paragraph 1.

ODDÍL II.

Life insurance.
§ 6.
(1) Any person who has negotiated life insurance with a private insurance undertaking that has been operating in the territory of the Czechoslovak Republic shall, if the insurance is still in force on 15 November 1945, be obliged to notify to the commercial place of the insurance undertaking which issued the insurance undertaking or the insurance undertaking which took over its insurance family by 30 November 1945 at the latest, its name and surname, date of birth, residence, nationality and nationality. The application also includes the insurance number, insurance sum (annual pension amount) and the name and date of birth of the insured person. However, if the life insurance property rights no longer belong to the person who has negotiated the insurance contract, the person who is now entitled to the insurance property rights shall submit the application and include in it the information specified in the previous sentence, the name of the policy holder and the date of acquisition of those rights. The application may also be submitted by the policy holder, in all cases the person who has the insurance in custody. Legal persons shall indicate only the precise designation, registered office and insurance details.
(2) The application referred to in the preceding paragraph shall also be submitted on claims on insurance contracts, if an insurance event has already occurred, but the insurance undertaking has not yet paid the premium or if the insurance has been cancelled and the claim for redemption has been claimed.
§ 7.
(1) Life insurance in Section 6 (1) means all insurance of capital, payable in life or death, or on a given day, and pension insurance, both without regard to whether the premium has been paid in one single or several periods at a time or whether the premium is paid normally or whether the premium has been terminated under the contract or whether the insurance has been reduced for non-payment of premiums.
(2) In Section 6, paragraph 1, private insurance undertakings are insurance undertakings having their head office in the territory of the Czechoslovak Republic, as well as foreign insurance undertakings operating or operating in the territory of the Czechoslovak Republic. The provisions of this Decree do not apply to insurance for smaller mutual associations of insurance undertakings established under § 44, No 1 to 4 of the insurance regulation (Ministerial Decree of 5 March 1896, No 31 of the Czech Republic, on the creation, establishment and management of insurance undertakings, or Government Decree of 19 October 1922, No 307 of the Coll., on the establishment, establishment and management of insurance companies in Slovakia and in Podkarpatské Rusi) and to registered treasuries of auxiliary undertakings established under the Act of 16 July 1892, No 202 of the Czech Republic.
§ 8.
(1) If the insurance policy was issued after 29 September 1938 by an insurance company located outside the territory of the Czechoslovak Republic or a commercial place in the border territory which had been cancelled and if the insurance company in the territory of the Czechoslovak Republic has a main establishment or representative (representative), either the application pursuant to Section 6, paragraph 1 is filed with that principal establishment or representative (representative).
(2) If the insurance company that issued or took over the insurance covered by the registration obligation under § 6 has no representative in the territory of the Czechoslovak Republic, either the application is filed in the Czech and Moravian-Silesian countries of the Central Association of Private Insurance in Prague, Slovakia to the Preparatory Committee of the Association of Insurance Companies in Bratislava.
(3) For insurance transferred after 29 September 1938 to other insurance undertakings, the place of application shall be governed by the insurance undertaking which took over the insurance.
§ 9.
(1) Paragraphs 1, 3 and 3, paragraphs 1 and 2 apply mutatis mutandis to life insurance applications. If the applicant is abroad, he may apply to the relevant Czechoslovak representative office. Paragraph 3 (3) also applies mutatis mutandis in this case.
(2) The insurance undertaking or registration offices referred to in Paragraph 8 (2) are entitled to request the applicant to submit a premium insurance policy and proof of payment.
§ 10.
(1) The insurance undertaking (registration post) shall check the application, compare it with its records and documents or with the insurance policy and, if it does not find a defect, mark the filing of the application in its files and record the dates reported in accordance with Article 6. He shall then enter in the second to fifth parts of the application in both figures and words the value of the insurance on 1 January 1939 and 31 December 1945 and confirm the date, stamp and signature of all four parts of the application. Please be calculated according to tables issued by the Minister for Finance; premiums paid in advance shall be added to the special item, insurance loans (advance payments), special item deducted. If the insurance undertaking or the registration place of the premium payment records are not available, the value of the insurance shall be indicated on the basis of the information provided by the premium policy holder. The second and third parts of the application are either issued or sent to the applicant by 31 January 1946 at the latest. The fourth part shall be handed over by the insurance undertaking (registration post) within the same period of time to the tax administration in which the insurance undertaking's commercial place (registration post) lies; a more detailed directive will be issued by the Minister for Finance. The fifth part of the application shall be kept by the insurance company (registration post) as a document.
(2) The insurance company (registration post) has the obligation to submit the application to the tax administration at the same time as the fourth part of the application to the tax administration a double total set of insurance values for which it has received the application in due time.
(3) The policyholder or the person who filed the application shall be obliged to surrender the second and third parts of the application which the insurance undertaking issues to him after completion and confirmation to the person who is entitled to the rights of property from the insurance to submit them to the tax administration. The Minister of Finance shall determine by a decree in the Official Journal within which time limit, the manner in which and which applications will be submitted to the tax administration.
(4) Paragraph 4 (5) applies mutatis mutandis to the declaration of life insurance.
§ 11.
If the application was not submitted in due time pursuant to § 6, the right to treat claims under the insurance contract exclusively to the Czechoslovak State shall pass on 16 November 1945. Paragraph 5 applies mutatis mutandis. By 31 March 1946 at the latest, the insurance undertakings shall submit to the tax authorities responsible for their registered office the compulsory registration scheme for which the application has not been submitted, giving the premium reserve on 31 December 1945 according to the figures established by the Minister for Finance. The same set-up shall be submitted to the supervisory authority.

ODDÍL III.

Securities.
§ 12.
(1) Securities under this Decree are both domestic and foreign national and other public and private sub-bonds or mortgage certificates, treasury bills, shares, both mantle and coupon sheets and talons. Securities shall also be considered as holdings in collective custody, cousces and shares and public loans for which no cousces have been issued.
(2) Domestic securities are securities the issuer of which has its registered office in the territory of the Czechoslovak Republic; other securities are foreign.
(3) This decree does not apply to lottery tickets, including state building tickets and their winning certificates, to government bonds issued at the Prague State Debt Directorate or the Treasury for Slovakia in Bratislava, and to securities issued by the Minister of Finance for Slovakia in agreement with the delegate of the Slovak National Finance Council.
§ 13.
(1) The storage facilities under this decree are:
a) Postal savings bank in Prague (with branch in Brno) and Postal savings bank in Bratislava;
(b) all domestic money institutions (their domestic philistries) which are entitled to issue holding books; However, credit associations with unlimited liability (in Slovakia credit cooperatives) only if authorised by the Minister of Finance, in Slovakia in agreement with the delegate of the Slovak National Finance Council;
c) Prague settlement bank in Prague;
(d) Czechoslovak National Bank;
(e) financial institutions in liquidation under national administration, where authorised by the Minister for Finance; in Slovakia, monetary institutions which have ceased to operate if their authorisation to be a custodian is not explicitly withdrawn by the Minister of Finance in an agreement with the delegate of the Slovak National Finance Council;
(f) Treasury.
(2) Only the securities deposited with them on the date of entry into force of this Decree are entered in the storage facilities referred to in (d) -f).
§ 14.
(1) All securities which are in the territory of the Czechoslovak Republic and are not stored in the name of the owner in an open custody facility at the latest by 15 November 1945 must be put into such custody. These securities, as well as securities which were already deposited in an open storage facility at the date of entry into force of this decree, are then registered in accordance with § 16.
(2) All securities which are abroad and owned belong to physical persons who live or reside in the territory of the Czechoslovak Republic for a longer period of one year or to legal persons who have their registered office (commercial management), must be registered in accordance with the provisions of Section 17 and, until the end of January 1946 (in the non-European countries until the end of February 1946), be complex with the local competent Czechoslovak representative office or with the institute designated by that representative office. Where such a composition of securities is not possible, that circumstance shall be notified within the same period to the Office (Institute), stating the reasons which are impediments.
(3) All domestic securities which are abroad and do not belong to physical persons who live or reside in the territory of the Czechoslovak Republic for more than one year, or to legal persons who have their registered office (commercial management) there, must be registered with the local representative office and within the same period with the representative office or with the institute designated by that representative office, in accordance with the provisions of § 17 until the end of January 1946 (in non-European countries until the end of February 1946). The application includes the number of the securities applied for. If the composition of the securities is not possible, this circumstance shall be notified within the aforementioned time limit to the Office (Institute), stating the reasons for the obstacle. The provisions of this paragraph shall not apply to Czechoslovak foreign loans of both state and non-state.
(4) In accordance with the provisions of this decree, securities which have been declared to have been incinerated or which are subject to an amortisation procedure shall also be subject to custody. In this case, the death order shall be lodged in the custody of the death order, after the editions of the opening of the appeal procedure or the official statement of the court that the security has been opened.
§ 15.
(1) The holder shall be obliged to deposit the securities in accordance with Article 14, in the case of the owner's name, the person carrying them.
(2) The owner is obliged to apply for the securities pursuant to Section 14.
§ 16.
(1) An application for securities deposited with a depository in the name of the owner in an open deposit (Section 14 (1)) shall be made on an official form consisting of five parts and shall be issued by the Ministry of Finance. The application shall be filed by the depository for the co-operation of the owner who is obliged to pay the price of the form, to provide the information necessary for its completion, to sign all parts of the application and to return it to the depository by 15 December 1945 at the latest. The store records the log-in in its books and confirms the date, stamp and signature of all parts of the application.
(2) Three parts of the application thus confirmed shall be issued or sent to the owner by 31 December 1945 at the latest. The owner shall keep one of them as evidence of compliance with the registration requirement and submit the remaining two to the tax administration. The Minister of Finance shall, by means of a decree, state in the Official Journal within which time limit, the manner in which and which the tax authorities are to submit such applications.
(3) In accordance with the guidelines of the Minister of Finance, the depositories shall acquire three sets of securities which have been registered under paragraphs 1 and 2 and shall send two copies of these sets together with one part of the applications by the end of December 1945 to the Postal Savings Bank in Prague, the depository in Slovakia to the Postal Savings Bank in Bratislava.
(4) If the owner's residence is not known or is not possible within the time limit for filing the application, the storage centre shall be entitled to submit the application on behalf of the owner. The application must be marked with a distinctive title "Foreign securities," including all data on the owner, sign it in its own name and tell the owner about the application when it is possible. However, such an interim application must be replaced by a proper application of the beneficial owner by the end of March 1946. The storage facility will mark the provisional log-in in its books. The securities applied for shall be subject to a separate set-up in accordance with paragraph 3, to which three parts of the provisional application, which are intended for the owner, shall also be attached. If the owner submits a proper application, it will be sent to the postal savings bank for consideration.
(5) Securities which are in the case of a depository and have not been registered or registered provisionally in accordance with paragraph 4 shall be reported by the postal savings bank in a separate set-up in accordance with paragraph 3 and shall be recorded in its books.
§ 17.
(1) The applications for securities referred to in Paragraph 14 (2) shall be submitted to a depository on an official form issued by the Ministry of Finance. The provisions of Paragraph 16 shall apply mutatis mutandis to such applications and to sets of documents so registered. After transfer to the country, the securities entered must be lodged within 10 days at the depository where the application has been lodged. The depository will inform the Postal Savings Bank in Prague, the depository in Slovakia Postal Savings Bank in Bratislava.
(2) A five-part application must be drawn up on the prescribed formula when securities are lodged at the Czechoslovak representative office or designated by it (§ 14 (2) and (3)). The owner (complex) is obliged to sign the application and to provide the information needed to fill it in upon request. One part of the application, confirmed by the representative office (the institution designated by it), will be awarded to the Complicator, one by one will be kept by the representative office and the Institute designated by it, the remaining parts will be sent by the representative office of the Postal Savings Office in Prague.
§ 18.
(1) Securities which have not been registered under the provisions of this Decree are forfeited to the State.
(2) If, by the end of 1947, a person who has been required to submit an application pursuant to Paragraph 15 proves that he or she was unable to submit the application in time for a serious reason and without his or her guilt, in particular for a foreign country, the Minister of Finance, in Slovakia, may, in agreement with the delegate of the Slovak National Finance Council, grant him or her compensation equal to the value obtained by the State by default in accordance with paragraph 1.
(3) Persons entitled to a right to securities forfeited pursuant to paragraph 1 who have not been required, after having been entitled to apply those securities, to apply their claims to the Ministry of Finance in Slovakia by the end of 1946 at the latest through the delegate of the Slovak National Finance Council.
§ 19.
(1) Securities deposited in the territory of the Czechoslovak Republic may be treated only within the limits laid down by the Minister for Finance.
(2) The securities referred to in § 14 (2) and (3) may be treated only if they are registered and lodged in custody under these provisions and only with the approval of the Minister of Finance in Slovakia, granted in agreement with the delegate of the Slovak National Finance Council.
(3) Legal acts contrary to the provisions of this paragraph shall be void.
§ 20.
(1) Domestic issuers of securities may continue to:
(a) to pay only those securities which are stored and registered under this decree, via the Postal Savings Bank in Prague, as far as Bratislava is concerned, or in agreement with these institutes;
(b) to pay the securities and coupons due only within the limits laid down by the Minister for Finance.
(2) The amounts due which will not be used in accordance with paragraph 1 shall be incurred by the domestic debtors within 30 days of due date in a special account at the Postal Savings Bank in Prague or Bratislava.
(3) The provisions of paragraphs 1 and 2 do not apply to foreign loans from the State and other domestic issuers; In addition, the provisions of paragraph 2 shall not apply to internal government debt.

ODDÍL IV.

Common provisions.
§ 21.
(1) The provisions of this decree on the persons of physics apply also to the unsurrendered in Slovakia to the undivided estate. The provisions on legal persons shall also apply to associations of persons or sets of property which - in the absence of a legal personality - are managed by an organised will and form a separate economic unit.
(2) Where persons who are obliged or entitled to act under this Decree are not fully competent to act, they shall be obliged to act, if they are entitled to act as legal, official or statutory representatives. It is permissible for acts under this decree to be carried out by an agent if he submits a mandate; a spouse shall be deemed to be the agent of a second husband even without a power of attorney, unless the marriage is divorced or parted.
§ 22.
(1) The acts prescribed by this Decree may be carried out without the official consent or approval which may otherwise be necessary. However, the import, export and transit of the values covered by this decree is subject to authorisation under the foreign exchange rules.
(2) Official forms of applications under this Decree, consisting of five parts, will be sold in 20 CZK.
(3) The submissions and documents necessary for the implementation of this Decree are exempt from the stamp and fee.
§ 23.
(1) In proceedings under this Decree, the tax administrations are entitled to be consulted in the books, records, registers, documents and letters relating to deposits, accounts, life insurance and securities by monetary institutions (undertakings) and insurance companies. they may take extracts or copies of them or require such extracts or copies.
(2) The tax authorities are entitled to hear in this decree the witnesses, the experts and the evildoers; Similarly, the provisions of Title IX. of the Direct Taxation Act, with the derogation that the hearing may be carried out in the cases referred to in Sections 301, 3, 1 and 3, and that pursuant to Sections 301, 4, 4 and 5, no notice may be given. In the cases referred to in No 2 of the same provision, the notice may not be refused on the grounds that the notice would create a risk of criminal prosecution or prosecution for a tax or pension offence; prosecutions for crimes that would have come out in this way, however, must not be introduced.
(3) The provisions on official or commercial secrecy in respect of bodies or persons other than those referred to in paragraph 1 shall remain unaffected.
§ 24.
(1) A criminal offence is committed by whom, in an application under this Decree, in the course of its proceedings or otherwise in a procedure under this Decree, the statement, supplement or confirm something false or incorrect, or the omission of what should have been stated in the application or in the procedure under that decree.
(2) In particular, the offence shall also be committed by a money institution, a money undertaking or an insurance undertaking or their national administrator or a member of the national administration, following another of their delegates or agents who:
(a) to confirm or enter in the relevant account or files that the application has been filed in due time by this decree, although this was not the case;
(b) does not record the application dates in the relevant account, after the case in the files, or write them in false or incomplete form;
(c) does not indicate in the relevant account or in the files that the application has not been filed in due time under that decree;
(d) issue to the owner, after another authorized party to the application, the first, second or third part of the application or issue such documents to a person who is not responsible;
(e) in the assemblies to be submitted to the tax administrations or the Postal Savings Office in Prague or Bratislava, indicate or confirm something false or incorrect or omits something in them;
(f) he shall be guilty of being treated in contravention of the provisions of this decree by a deposit, another cash claim with a money institution or undertaking, rights arising from an insurance contract or securities.
(3) The attempted offences referred to in paragraphs 1 and 2 shall also be criminal.
§ 25.
(1) Those who intend to commit the offences referred to in Article 24 to obtain for themselves or for any other unjustified property gain will be punished by a fine of up to CZK 1,000,000. In the circumstances of particularly aggravating persons, a prison sentence may be imposed up to six months and the forfeiture of property values covered by the registration obligation under this decree may be declared if the law has not transferred to them to the Czechoslovak State under other provisions of this decree.
(2) Those who commit offences under Section 24 by neglect of compulsory care or otherwise negligence will be punished by a fine of up to 200,000 CZK.
§ 26.
Those who, by instruction, advice, confirmation, promise or provision of assistance or otherwise knowingly cooperate in or in the offences referred to in Sections 24 and 25, will be punished independently of the punishment of persons under Sections 24 and 25 by a criminal fine of up to 500,000 Kčs and in circumstances particularly aggravating in addition by prison sentence up to three months.
§ 27.
For criminal proceedings on offences referred to in § § 24 to 26, the competent tax administration is in whose district the defendant is domiciled or residing. If a prison sentence is proposed, the criminal record shall be issued by the tax administration in the Senate; in other cases, the tax authority itself shall issue the finding. Otherwise, the provisions of Title VIII of the Direct Taxation Act apply mutatis mutandis to criminal proceedings.
§ 28.
(1) Any person who has obtained knowledge of information in proceedings under this decree or who is obstructing the exercise of his right under § 23 of this decree shall commit an offence and be punished by prison for up to three months or by a penalty of up to 100,000 Kcs. In addition, civil servants shall be treated in accordance with disciplinary provisions.
(2) The criminal proceedings are for the district courts; criminal prosecution shall be imposed ex officio only on a proposal by the Ministry of Finance or by a person who feels wronged by an unauthorised communication.
§ 29.
The Minister of Finance, in an agreement with the delegate of the Slovak National Finance Council, in Slovakia, is hereby authorised to extend the time limits provided for in this Decree if this is necessary and to allow exemptions from the provisions of this Decree for reasons of particular concern.
§ 30.
This Decision shall take effect on the day of its publication; It shall be implemented by the Finance Minister in agreement with the Ministers involved.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.

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Regulation Information

CitationDecree No. 95 / 1945 Coll., on the Login of Deposits and Other Cash Claims for Cash Institutions as well as Life Insurance and Securities
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation23.10.1945
Effective from23.10.1945
Effective until-
Status Valid
The regulation text is for informational purposes only.
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