To Log On To Certain Assets

Original Language Title: o přihlášení některých majetkových hodnot

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=12093&nr=153~2F1945~20Sb.&ft=txt

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.