420/1920 Sb.



Regulation



the Government of the Czechoslovak Republic



from day 1. July 1920



for the implementation of article II. the law of 15 June 2004. April 1920, no. 271 Coll. and

n., amending the provisions of §§ 115 and 116 of the Act of 6 May 1999. March

1906, no. 58, on companies with limited liability obmezeným.



§ 1.



Beginning with tax year 1920 are subject to limited liability companies with obmezeným,

regardless of the amount of the storage of the capital, according to the General principles of taxation

II. the head Cust. about pers. taxes.



As a result, is hereby repealed, beginning with tax year 1920, regulation

the former Ministry of finance in Vienna on 2 December. June, 1906, no. 110 l.

from, and apply now for companies with limited liability obmezeným in General

provisions of the implementing regulation to II. the head of the law on personal taxes with

any additions.



In Slovakia and Carpathian Ruthenia applies to the taxation of companies with

obmezeným limited liability provisions, according to which there is taxed at the company

stock.



§ 2.



For companies with limited liability obmezeným that have not yet been subject to taxation according to the I.

HL. Cust. about pers. taxes will be the basis for the assessment of the special tax

the Ministry for the tax year of the business year, the balance of the 1920s that year over

immediately preceding. The provisions of § 116 Cust. about pers. taxes on these

cases do not apply.



§ 3.



The abolition of section 115 cit. Cust. be repealed or amended, and the provisions of article 4, paragraph 2.

2. the Act of 16 July. February 1918, no. 66., war, tax and

the implementing regulation of the former Ministry of finance in Vienna from January 6.

July 1918, no. 254. (§ 4, i., para. 1. and 2., II.,.,.

3. B., ref. 1. and 2., lit. (c) to section 5, II., ref. 2., § 21, para. 6.,

and to section at 38, i., a., para. 4.) concerning the measurement of war tax to companies with

limited liability company obmezeným on profits generally applies the provisions of the 1919 Act. about

the war tax by the stock.



§ 4.



The implementation of this regulation, which takes effect on January 1. January 1920

stores with the Minister for finance and Minister for unification of legislation and

Administration.



The Austrian reichsrat in r.



Raja v r.



Dr. Engliš in r.



Thomas s v. r.,



Dr. Meissner in r.



Habrman in r.



Staněk v. r.



Dr. Hotowetz in r.



Dr. Šrobár, in r.



Johanis in r.



Silver in r.



Dr. Suresh Vaishnav in r.



Dérer, in r.