of 5 April 2004. May 1948
about taxing relief when organizing the relationships in the financial intermediation and in some
transfers of assets to national enterprises
The constituent National Assembly of the Czechoslovak Republic passed on
When organizing the relief ratios in financial intermediation.
(1) the transfers of property rights and obligations of the financial institution (master or
of branch), which terminates the merger or liquidation on command
the Ministry of finance or with his consent given in the public interest, the
another financial institution are exempt from the fees of the legal documents,
fee from the tax on real estate and trade securities.
(2) the transfer of rights, Library registrations váznoucích for the benefit of the Institute
the merging, the Institute used to transpose when converting liberated by
paragraph 1 shall be exempt from the fee party holding. The filing of such
registrations are also exempted from fees.
The instrument of recognition of debts arising from loans granted to the ending
the Monetary Institute shall undergo only the hard kolkovému the fee for 12
Czech Crowns, if shall be issued only for the execution of the transfers of property referred to in section
1 and do not include a certificate of lien.
Converted to a transfer of assets financial institution of the merging
merger or liquidation of the rights and obligations of the pensijního or support
the Provident Fund or other devices that they were separate
legal persons and serve the purposes of social pension to employees
the merging of the Institute, the new bearer of the insurance or maintenance, are
legal proceedings, documents and library entries needed to conduct such
the transfer of assets and liabilities shall be exempt from fees.
and if) or a change in the official statement, or according to which was which
carried out in the period from 30. September 1938 to 4. May 1945 the transfer or gradient
property rights and obligations of the financial institution (main or branch),
that has lapsed, or
(b)) if the Ministry of finance, the transfer or gradient
property rights and liabilities of the defunct financial institution became under pressure
the enemy's occupation or the national, political or racial oppression,
and converted to the same property rights and liabilities to another financial institution whether
ongoing or newly established, the provisions of §§ 1 to 3 also apply mutatis mutandis
When these transfers.
The Ministry of finance or by his authority by his authorized directives may
povoliti application fee waivers or reductions of the fees of the legal
meetings, documents and official acts are linked to by modifying the conditions in
financial intermediation carried out in the public interest, even if you are not satisfied
conditions referred to in the foregoing provisions.
Relief for transfers of property on the national enterprises
(1) converts the State of official measures to national enterprise after its establishment
other assets, are legal documents and library entries needed to
perform such a conversion, if it is not for the exemption by
other regulations, exempt from the fees. This also applies for the transfer parts
the estate of the national enterprise to another enterprise (inclusion)
made by the merger, Division or cancellation of the national companies.
(2) additional taxation according to § 80 reserv. 1 of the law of 15 December 1999.
June 1927, no. 76 Coll., on direct taxes, as amended by the laws of the
changing and supplementary, does not occur, the more national companies in the
National Enterprise one (fuse), will incorporate the whole estate
one or several national companies to another national company
or termination of the National Enterprise Division of the estate in two
or more new national companies or by incorporating it into two or
more of the other national companies. The premise of these concessions is that
transfers of ownership shall take place not more than in the past for the essence of the balance sheet
the merging of the national values of the business. The provisions of section 80, paragraph 2. 2,
the second sentence of the law on direct taxes also apply to these cases.
Legal proceedings, documents and library writes about free transfers
assets between the various national undertakings, if the value of this
assets at the same time reduces and increases the stem of enterprises
each other, shall be exempt from fees.
Converts to a national undertaking all the property or portion of the property
the undertaking belonging to a legal person whose stakeholders are
become exclusively national undertakings in its establishment, the legal act,
of the Charter and the library records for such a transfer, if it is not for them
exemption from other provisions exempt from taxes; take
national enterprise more than half participate in the business of the legal entity at a later time
with a view to their completion, he shall be granted for such transfers of personal
exemption from fees.
Common and final provisions
Converts to the assets in the manner specified in section I or II of this Act,
the purchaser pays the fees of such equity equivalent of the date on which the
the capital was transferred to this day is the first day of the calendar
quarter, otherwise from the first day of the calendar quarter, the closest
Reconnecting the same rights to writer in the land register for the previously authorised person
(the owner or lender) is exempt from the fee, even though the party holding
shall not be contested in court proceedings or enforcement.
In the transfer of real property, subject to the provisions of section I or
(II), but does not prescribe and does not choose municipal levy of increment values
(1) Delivery (after the case of a private consumption) in the property transfers
exempted pursuant to the provisions of section I or II, shall be exempt from tax
of the turnover. The provisions of § 11, para. 5, first sentence, and article 11, paragraph 2. 6 of the Act
of 21 June 1999. February 1946, no. 31 Coll., on turnover tax, however, remain
shall remain unaffected.
(2) the Ministry of finance or by his authority by his authorized directives may
in cases covered by the provisions of § 5, povoliti on request
exemption from turnover tax or reduction of this tax.
section 13 of the
(1) exemption from fees under this Act shall also apply to the
legal proceedings, documents and official acts, for which the fee was established
the obligation before the effective date of this Act, in the countries of the Czech and Moravian-Silesian
After 15. March 1946, in the Slovak Republic after 31 December 2006. December 1944. Paid
filing fees, however, are not returning.
(2) the exemption from turnover tax (section 12, paragraph 1) will also apply to
supplies (and own consumption), in which the tax arose before
the effectiveness of this law in the countries of the Czech and Moravian-Silesian after 28. February
in 1946, after 31 December 2006. December 1944.
(3) the Ministry of finance or by his authority by his authorized directives may
want relief referred to in paragraph 1 or 2, on request, in justified
cases, even if only to fee or tax liability before the
days there referred to.
(4) the provisions of § 6, paragraph 1(a). 2 also applies to cases occurring before
the effectiveness of this Act.
This Act shall take effect on the date of its publication and shall cease to apply on 31 December her.
December 1953; It makes the Minister of finance, in terms of the municipal
the dose of increment values of real estate, in agreement with the Minister of the Interior.
Dr. Edvard Beneš in r.
Gottwald in the r.
Dr. Dolansky in r.