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.
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
(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
(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
(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).
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.