153/1945 Coll.
DECREE
the Minister of finance
of 12 October. December 1945
to log on to certain assets
According to § 1 of the law of 22 March. November 1945, no. 147 Coll., on emergency
measures for the purpose of asset management, in agreement with the
Chairman of the Slovak National Council of finance establishes:
§ 1
Assets subject to login
(1) subject to the following sign in domestic property values:
(I).
and) means of transport,
b) inventions, patents and other rights,
(c)) of the raw material,
(d)) of the goods and semi-finished products (warehouses)
e) (for goods, etc.),
f) cash,
If these values as part of the assets of gainful employment is used in whole or in
mainly operation of the business or gainful employment.
II.
a) precious metals, gems and pearls,
(b) articles of precious metal), art, decorative and sumptuous
(including antiques), as well as collections of all kinds (coin collections, post offices.
marks, etc.), if these items are individually greater than 5
000 Czech Crowns, or exceeds their total value amount of 25 000 Czech Crowns,
the value is, the plays, the price of a generic,
(c)), other objects that do not belong to the usual residential, domestic and
personal devices, if these items are individually more value
than 5 000 Czech Crowns, and the value is, the plays, the price of a generic,
(d) the revenue and postal stamps) of all kinds, provided that their total value
exceeds 500 Czech Crowns,
If these objects referred to in (b). a) to (d)) does not belong to the asset
hire and if they were acquired after 31 December 2006. December 1938 from third parties
ownership of or in any way aimed at commercial exploitation.
(2) the application form are not subject to the assets referred to in the Decree
President of the Republic of 20 April. October 1945, no. 95 Coll. on sign-in
deposits and other monetary claims for financial institutions, as well as
life insurance and securities.
§ 2
A decisive day for the login
The date applicable to the sign-in is 15. November 1945.
§ 3
The person logging in mandatory
(1) any person who at the date of 15. November 1945 is the owner or
co-owner of property objects and rights referred to in paragraph 1 of this
the Decree, or who holds such items or rights, as if he were,
or body designated to manage such objects and rights, is bound to these
Search sepsati and přihlásiti in the tax administration, in which the circumference of the day had
on November 1, 1945, his place of residence, registered office or business executives. The application form
is not administer to 19. January 1946.
(2) Confiscated property and assets of the nationalised undertakings constitute, for the purposes
sign the obligations all in extent in which it accounted for
the person to whom the property belonged to the date of confiscation (nationalization). In bulk
the confiscated assets logs on only if there is an earlier his
I know the owner.
(3) the application are mandatory physical and legal persons. For legal
the person shall also, by pravovárečná middle with uncommitted
the estate, not a public company and limited partnership
the company.
§ 4
From the filing of the application shall be exempt:
1. the persons application mandatory, if it finds that the value of property objects
logon rights and subject to all other together with the value
assets without the usual domestic devices does not exceed the amount of 50 000 Czech Crowns.
The value of all assets, in this case plays a general price;
2. the assets of the State, counties and municipalities of the country including their businesses, institutions, and
the funds if such enterprises, institutes and funds used for public purposes
the Administration;
3. assets, who owns the title of foreign States and their parade,
diplomatic representatives with the Government of the Czechoslovak Republic credentials, other
any person who is entitled under international law, and military
consuls from the occupation of foreign countries as well as with members of their families;
4. the assets of the National Bank;
5. the assets of holders of public social insurance, including
additional institutes, funds and equipment set up at zaopatřovacích
the basis of the legal provisions on public social insurance;
6. other assets that are used exclusively and permanently social purposes
provision for sickness, invalidity, old age, death, emergency and
unemployment and may not be withdrawn for these purposes;
7. assets items that serve religious purposes, as well as
public cemeteries.
The application for a
§ 5
(1) the application form according to the attached models, for which there are special
the forms, you must obsahovati:
and) name, surname and date of birth of the applicant,
(b)) his job and residence on 1 January. November 1945 and on the day of
of the application,
(c)) his nationality and nationality,
(d) a description of the property, i.e.). the designation of the sign of property (section 1),
the amount, rate or scale,
e) the place where the mark items on the day 15. November 1945
are found,
(f)) for assets referred to in § 1 (1). 1, II., (b). a) to (d))
is also the time of the acquisition, model reference number, the person who added the subject, and when
úplatném acquisition of the amount paid for the acquisition.
(2) if the applicant
and legal, so be it) the person indicated the precise designation and address (business
line);
(b)) a married woman is bound to the application model reference number, first and last name and also
residence of the spouse, if living in the same household with him;
(c)) nezletilec, must be stated in the application whether or not the name, surname and
residence of the guardian.
(3) if the mark items and several joint owners of the rights,
each of them is obliged to administer the application, according to para. 1 on the whole
property and model reference number in it on his ownership stake and its value, the names of
and addresses of the other co-owners and the amount of their shares. Description of property
[paragraph 1 (c) (d))] can předložiti only one of the joint owners, and
other expressly this circumstance shall indicate in their applications.
§ 6
Application form (§ 5 para. 1) is sepsati in duplicate. One
the applicant is obliged to copy předložiti to 19. January 1946 (§ 3
paragraph. 1) for tax administration, which had a circumference of the day 1. November 1945 his
place of residence or registered office (business management). The second copy
the applicant shall sign the document of compliance obligations.
Common provisions
§ 7
(1) where persons who are under this Ordinance are obliged or entitled to
a hearing, do not have the full capacity to undertake legal acts are for them
required or permitted to acting their legal, officially the establishment of
or statutory representatives. It is permissible for the operations referred to in this order
have been made by an agent, if the power of Attorney; the husband is considered
an agent of the other spouse and no evidence of the power of Attorney, if the marriage
not divorced or dissolved.
(2) submission and the documents necessary for the execution of this order shall be exempt
from stamps and taxes.
§ 8
(1) the tax authorities and their organs are entitled to for the people application
mandatory (section 3) nahlížeti to the books, records, documents, letters, warehouses
etc., which relate to the assets subject to the login
pořizovati extracts or copies of them or extracts or copies of such
vyžádati and also the assets of these people zjišťovati.
(2) the tax authorities and their bodies are authorised to hear matters
This Decree governed by witnesses, experts and persons přezvědné; in doing so,
shall apply mutatis mutandis the provisions of title IX. the law on direct taxes with a deviation,
that questioning can be carried out even in the cases referred to in § 301 para. 3,
article. 1 and 3, and that pursuant to section 301 para. 4, 4 and 5 cannot be odepříti. In
the cases referred to in # 2 of that provision cannot be a testimony
denied on the ground that the testimony would risk criminal prosecution
or prosecution for the crime of tax or důchodkový; prosecution for
offences which would have come to light, however, may not be introduced.
(3) the Provisions concerning the official or business secret to other authorities or
persons than in the paragraph. 1 referred to shall remain unaffected.
(4) all public authorities, institutions and courts are obliged to offer
the tax authorities and their authorities every assistance in the implementation of this
the Decree.
§ 9
If it is found that the assets referred to in § 1 (1). 1, II.,
(a). and) OJ to d) have not been filed, shall be forfeited in favor of these values
The Czechoslovak State. The criminalization of such acts in accordance with the provisions of the
This order is not affected.
§ 10
(1) is guilty of an offence who in the application under this Ordinance,
in its hearing or otherwise, in proceedings under this order something
a false or incorrect shall indicate, in addition to or endorse, or something
at length, or omits what should be stated in the application, or who
the application within the prescribed period.
(2) Also try offences referred to in paragraph 1. 1 is a criminal.
§ 11
(1) Whoever, under section 10 of the crimes committed intentionally, shall be punished
a cash fine of up to 1.000, 000 Czech crowns and especially aggravating circumstances
Moreover, even the punishment prison to 6 months.
(2) Whoever, under section 10 of the crimes committed by negligence required care
or otherwise negligently, shall be punished by a fine up to 200 000 cash
Czech Crowns.
(3) the Who instructions by the Council, stvrzováním, pledging or giving help
or otherwise knowingly as a criminal offence under section 10 or
This crime will be punished regardless of the punishment of the persons referred to in
§ 10 criminal financial penalty of up to 500 000 Czech crowns and the circumstances of the particular
aggravating out even the punishment prison for up to 3 months.
§ 12
Criminal proceedings for the criminal offences referred to in articles 10 and 11 of the
the relevant tax administration, in which the accused's residence or place of
the stay. If the proposed penalty of prison, criminal tax administration shall issue findings in the
the investigative Chamber; in other cases, the tax administration shall issue the criminal discovery
alone. Otherwise, it applies to criminal proceedings, mutatis mutandis, the provisions of title VIII.
the law on direct taxes.
section 13 of the
(1) Whoever unlawfully shall communicate the information which it has gained knowledge in the proceedings referred to in
of this order, or who have undermined the performance of the permission pursuant to section 8 of this order,
will be punished by the District Court for the misdemeanor or up to 3 months prison
cash amount to 100 000 Czech Crowns.
(2) of the Act is a criminal Attempt as the Act itself.
(3) the prosecution introduces only on a proposal from the Ministry of finance or
the person with the unauthorized communication to feel damaged.
§ 14
The Minister of finance, in agreement with the Chairman of the Slovak national
the Council of finance, the prodloužiti period referred to in this order, if the
necessary, and may, for reasons worthy of special consideration, povolovati
exceptions to the provisions of this Ordinance.
§ 15
This Decree shall take effect on the date of publication.
Dr. Šrobár, in r.
XIII.
Pattern přihláškypodle § 5
The tax administration of the Republic of Czechoslovakia, in which the circumference of the applicant
his residence, registered office or business management
Country: on 1 May 2004. XI. 1945
Přílohy: -----------------------------------------------
Tax municipality:
-----------------------------------------------
Application of assets
to 15. XI. 1945 by Decree of the Minister of finance
of 12 October. in December 1945, no. 153 Sb.
Name and surname of the applicant:.............................. Date of birth:.........
Employment:........................ Residence 1. XI. 1945: ..............................
Nationality:............... Residence at the date of filing:.............................
Státní příslušnost: .....................................................................
For married women:
Name, surname and residence of the spouse:.....................................................
(if you live in a common household with him)
For minors:
Name, surname and residence of the guardian:..........................................
For joint owners:
vlastnický podíl: .......................................................................
Name and address of venturers and the amount of their shares:.....................................
1. A venturer has submitted a description of assets:...............................)
2. Ostatní: ....................................................................
For legal persons:
The company and the common form:..............................................................
Type of business:.................. Registered office (business management) 1. XI. 1945:.................
Registered office (business management) on the date of filing of the application:
.......................
Lessons learned: Applicants are required to předložiti only the annex and beheld in them only the
data that are relevant for them.
Xiii., And
Things done
According to § 1 (1). 1, i., (b). a) to (f))
-----------------------------------------------------------------------------------------
Name (company), Employment (type of business) residence, sídlonebo
business leadership 1. XI. 1945
----------------------------
on the day of filing of the application
The status of the 15. listopadu1945
------------------------------------------
Further indication of the number of
1. means of transport
2. the rights associated with the operation of the undertaking
(e.g., patents, inventions, recipes
etc., the lease rate of mining etc.,
výhradná kutiska)
3. raw materials and auxiliary materials Quantity, weight,
a measure of the number of pieces
4. Finished products and semi-finished products (warehouses)
5. receivables (e.g. goods, etc.) Nominelní value
and) domestic
b) aliens
6. Cash
7. The place where the property is situated
[§ 5 para. 1 (b), (e))]
Lessons learned: Applicants are required to předložiti only the annex and beheld in them only the
data that are relevant for them.
Annex B
Property values
According to § 1 (1). 1, II., (b). a) to (d))
------------------- -------------------------------- ---------------------------
Name (company), Employment (type of business) residence, sídlonebo
business management 1. XI. 1945
---------------------------
on the day of filing of the application
-----------------------------------------------------------------------------------------
Quantity, from whom,
The status of the 15. November 1945: detailed rate, weight, date, name of the share purchase
indicate the number of pieces of the acquisition and the value of the
residence
-----------------------------------------------------------------------------------------
1. Nemincované and unprocessed precious
metals, precious stones and pearls
2. the Articles of precious metal, articles
artistic, decorative and sumptuous
(including antiques), as well as
collections of all kinds (coin collections,
post offices. marks, etc.), if these
items are individually larger
a value other than 5 000 Czech Crowns, or
If their total is greater
the value of 25 000 Czech Crowns
3. all other objects which
does not belong to the usual residential,
home and personal equipment,
If these objects have
individually greater than
5 000 Czech Crowns, or exceeds the
their total value of 25 000 Czech Crowns
4. Revenue and postal stamps, all
the species, if their total value
exceeds 500 Czech Crowns
5. The place where the property is situated
[§ 5 para. 1 (b), (e))]
-----------------------------------------------------------------------------------------
Lessons learned: Applicants are required to předložiti only the annex and beheld in them only the
data that are relevant for them.
