About Taxing Relief When Organizing The Relationships In The Financial

Original Language Title: o berních úlevách při uspořádání poměrů v peněžnictví

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128/1948 Coll.


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

This Act:


When organizing the relief ratios in financial intermediation.

§ 1

(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.

§ 2

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.

§ 3

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.

§ 4

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.

§ 5

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

§ 6

(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.

§ 7

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.

§ 8

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

§ 9

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

the next.

§ 10

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.

§ 11

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

real estate.

§ 12

(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.

§ 14

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.

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