259/1920 Sb.



Regulation



the Government of the Czechoslovak Republic



of 20 December. April 1920,



implementing the law of 17 May. February 1920. 134 Coll. and n.

ensuring the benefits of the assets.



Article I.



To section 3.



(1) ensuring the levy of the assets is to insist, and vymáhati only in exceptional cases,

appears to be a svědomitém assessment of the case later select benefits

may hroženým, in particular:



and when the taxpayer) intends to vystěhovati abroad; for the examination of the case

in this direction will be an important aid in skýtati circumstances, the tax

Administration on the occasion of negotiations after the sense of the regulation of 22 December 2004. December

1918. Coll. 87 and n, and of 18 May. January 1919. 46 Coll. and

n.,



(b)) when a taxpayer disposes of its lavishly or feature

way of doling out,



(c) a way to store wealth) while poplatníkova increases the risk that the

Fortune could be lost or significantly reduced, or when possible

the behavior of the poplatníkova judge, that his fortune, which could be

dose hraditi, zašantročiti sight or be done on a third person, whether

real or only in appearance,



(d)) to be that when special circumstances shall judge your company

equity split, does cizozemskému from the parent undertaking, or otherwise

the reach of the tax administration of the deletes, so. When the duration of the company is

According to the articles of association or by the nature of the undertaking limited, when is here

lack of material equipment (in particular for commercial companies), when

the companions he lives abroad.



(2) ensuring the levy is to insist on, especially for people who have already

tried to zmařiti the correct prescription and to collect taxes.



(3) If you select a batch of assets at risk, saved and recovered by the

the tax administration only ensure the amounts at risk.



(4) locking the card is vyhotoviti the parts of the formula.



(5) the Dose of the assets used to provide interest and other chattels, after

the case of the interpretation of property management in the management of the administrative or

securing funds section 374 enforcement code of 27 June. in may 1896,

REF. 79., and § 230 legal article LX. from the year 1881 in control

the Court. Yield management is saved for the time being imposed zúročně for enforcement

authority or court.



(6) in its proposal for the authorisation of the court proceedings, which may be filed

also through relevant financial prosecutor's Office shall be determined by the tax administration,

which way should be to ensure enforced. If then, that made

operations is not enough to keep, can navrhnouti for more collateral to

This appropriate; If it has been provisioned within a broader range than is

should be, can be, or on a proposal from the tax administration poplatníkův obmezeno.



((7) similar goes for the execution of the Board.



To section 4.



(1) ensuring the levy management of the Zahajujíc administrative or judicial, tax

the Administration will give at the same time retaining the taxpayer as well as the financial statement

the Office designated in the order. The taxpayer may specified the amount yourself

always be secured by cash deposit, proof of the values of the detainees in

an inventory of assets, domestic debentures having an orphan's confidence

(except public debentures, in cases that the there is a fairly jinakého

Fortune) or passbooks, domestic financial institutions publicly

using double-(including domestic branches of foreign banks) or a licence,

that gave part of the library of the vložiti or the financial institution designated by

the species has assumed a guarantee.



(2) the suitability, safety and security management shall be assessed a tax dostačitelnost

discretion, however, if it has the purpose of precautionary measures

admits dbáti that ensure the gun in a way that the taxpayer to

the management of equity and its income puts at least. In doing so, let there be taken

account of the wishes expressed by the party; requests the parties to Exchange

hedge values so be it, if without damage to national interests

possible, vyhovováno.



(3) If a tax is waived by the Administration itself from security or if the proprietor does not propose to

made already hedging operations were cancelled, the bailiff's Court dropping to

the design of poplatníkovu from the allowed detention enforcement

acts and cancels the already done when the taxpayer shall certify that the amount was

sufficiently ensured in accordance with the provisions of paragraph 1, or when lodging

the amount that the Court has to be ensured, in cash or in securities

paper or certificates of deposit books kind indicated in paragraph 1.



To section 5.



(1) to widgets, on the basis of the official concerned has to be found to the amount of net

the property belongs to the taxpayers to return taxes in particular, various announcements

taxpayers, reports of other offices, the writings of assessing taxes and charges,

survivor's writings, records of the inventory of assets, etc.



(2) Znalečtí at důvěrníci, if you can, be elected from members of the assessed

(complaints) the Commission for the saving of income tax (tax dôchodkové).



To section 7.



(1) may be appealed is not administer within 30 days beginning with the day after receipt of the

the locking command with the authority that issued the order.



(2) the three-month period laid down for rekursu starts on the day after the decision

administration of this remedy. For the assessment of the question whether the

the deadline is not respected, the decisive is the due date of the appeal authority.



(3) the tax administration shall affix on the proposal from the poplatníkův, or the ex officio cancellation

performed precautionary acts or release of the security lodged, if it finds

from the writings or the appellate authority, asking that the deadline of section 7, paragraph 3.,

has not been observed.



To section 8.



(1) subject to this section, means the Companies are joint-stock companies,

joint stock societies, limited partnership by shares, mutual enterprises,

a plan, a company with limited liability, as well as obmezeným výdělková and

economic communities. The resolution of the cancellation or the transformation of a company in

another legal form can be entered in the business (company)

the register only if the company reports relevant tax certificate

Management (§ 6), that the conversion of the company against the annulment or make

-opposition.



(2) the tax administration has přivoliti, if it is proven that a company is, the dose

sufficiently ensured (paragraphs 1 and 2 to § 4).



(3) cancellation is optional only, if voluntary resolution

participants (shareholders, partners, members, communities, etc.), but not

going on as a result of the expiry of the time provided for in the social contract

or as a result of the measures (such as administrative office or for companies with

limited liability company obmezeným), the commercial court, also not when some

undertaking as a result of the expiry of a certain period falls just State

repealed by the company at the same time, once this becomes law

an effective. The cancellation of the joint stock company by merging with another joint-stock

company (fuse) is a voluntary cancellation.



(4) in the case of cancellation of the captive is, if necessary, carry it out

ensuring the benefits of property (§ 3).



Article II.



By doing this, the regulation shall be entrusted with the Minister of finance, shall take

effect on the date of its publication.



The Austrian reichsrat in r.



Raja v r.



Dr. Jolly v. r.,



Dr. Edvard Beneš in r.



Dr. Hoxha in r.



Thomas s in r.



Dr. Winter in r.



Hampl in r.



The powder in the r.



Dr. Franke in r.



Staněk v. r.



EBI in r.