On The Tax Treatment Of Railway Undertakings. And Passed With Austria

Original Language Title: o daňovém nakládání s podniky železnič. a plavebními s Rakouskem

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24/1929 Sb.


between the Czechoslovak Republic and the Republic of Austria of how

tax to stack with Enterprise railway and nautical.





between the Czechoslovak Republic and the Republic of Austria of how

tax to stack with Enterprise railway and nautical.

The Czechoslovak Republic and the Republic of Austria, desiring to accounts

tax treatment of railway and nautical enterprises way

the corresponding special transport conditions, have negotiated this contract.

The cause were appointed agents:

The Czechoslovak Republic Union head of the Czechoslovak

the Ministry of Finance Dr. Vladimir Valníček,

The Republic of Austria, in the Federal Ministry of labor head

Finance Egon Schwanberg.

Agents, sdělivše your power of Attorney, and shledavše is right, agreed

is as follows:

Article 1.

Railway undertakings of both States that extend the operational activities at the

the territory of the other State, are subjected to tax only in the State of výdělkovým,

where they are established, and that the entire operation of the railway.

The special agreement of the two finance ministries are vyhraženy cases

When part of the track, situated in the territory of the other State, are longer than 15


(Art. 3) to 2.

Shipping companies from both countries on the Danube are subjected to výdělkovým taxes on

the entire operation cruises only in the State where the undertaking has its registered office.

To operate charters under the provisions of paragraph 1. counts activity

related directly with the transport of persons and goods, as well as to

the necessary devices in harbours (sealing devices of transport

contracts, loading and unloading of the goods).

(Art. 3) to 3.

This agreement applies to all Ministry tax State (Federal State),

countries, County, counties and municipalities, which relate to the period starting from 1. January

1919. The fix already lawfully controlling taxes, that are inconsistent with the

the provisions of this agreement, occurs only when the will sought to

two months after the announcement of the contract or when it will be launched within this period

fix authority.

(Art. 3) to 4.

This agreement, which was signed in the Czechoslovak and German

the original, let it be ratified and the instruments of ratification at length if possible

First, in Prague. Agreement is effective on the date of ratification and

It will take in effect as long as it is not one of the Contracting Parties

no later than six months before the end of the calendar year. When

early termination of this Agreement shall cease to have effect at the end of the calendar

of the year. Both texts of the Treaty are authentic. The Treaty will be ratified by the

published in each of the two States in the official compendium in both authentic


On the evidence of the agent of both States have signed this agreement and


In Vienna, on 12 June 2006. July 1926.

For the Czechoslovak Republic:

Dr. Vladimir Valníček.

For the Republic of Austria:

E. Schwanberg.

The final Protocol.

When signing the contract between the Czechoslovak Republic and the Austrian

the Republic of about how to tax businesses with rail and stack

shipowners, agents of the two parties have made this concurring statement,

that are an essential part of


(1) undertakings operating transport costs Passed on land in the place

the port, whether it's transport to the ship from the sender from another

means of transport from the place of customs services, and transportation from the ship to the

the recipient, on another means of transport or the place customs services shall be deemed to

is an activity directly related with nautical traffic. This, however,

applies only in respect of the carriage of goods, which on its own

the ships ran out or they have to be sent; However, if it takes over also

to the right of other costs, thought me all traffic on land in the

the site of the wharf as a separate company, for the financial year in respect of

that such a circumstance occurred.

(2) the same applies to the transport of persons in the place of the port terminal and from the


2. the Agency which are not in places coming immediately in

consideration for issues of traffic, do not belong directly to the

shipping traffic, however, for it belongs to him, representation of business in the

the headquarters of the central bodies of the respective other State.

3. The Office and the agency used immediately to deal with

a matter of traffic may not be in the immediate local area connection with the

the wharf.

In Vienna, on 12 June 2006. July 1926.

For the Czechoslovak Republic:

Dr. Vladimir Valníček.

For the Republic of Austria:

E. Schwanberg.

prozkoumavše this agreement with the final endorsement of the Protocol, and

We confirm them.

the conscience we have signed this sheet and the seal of the Republic

the Czechoslovak přitisknouti dali.

in the castle of Prague, on July 15. January devítistého the twentieth one thousand years

the ninth.

The President of the Republic:

T. g. Masaryk in r.

Minister of Foreign Affairs:

Dr. Edvard Beneš in r.

Is that the instruments of ratification were exchanged on 26 April. January

1929, which on the date of the contract referred to in article acquired. 4 international effectiveness.

Dr. Edvard Beneš in r.