To The Implementation Of The Law On The Adjustment Of The Coal Economy

Original Language Title: k provedení zákona o úpravě uhelného hospodářství

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2701&nr=420~2F1921~20Sb.&ft=txt

420/1921 Coll.



Regulation



the Government of the Czechoslovak Republic



of 17 December. November 1921



which is done by the law of 12 June 2001. in August 1921, no. 296 Coll. and n.

Amendment of certain provisions of the law of 9 July 2004. in April 1920, no. 260 Coll. and

n., on the adjustment of the coal economy.



On the basis of article IX. the law of 12 June 2001. in August 1921, no. 296 Coll. and n.,

orders:



Article I.



The provisions of sections 1 to 12, 17, 22, 24, 29, 30 and 31 of the Decree-Law of

26 April 1920, no. 261 Coll. and n, which is done by the law of 9 July 2004.

in April 1920, no. 260 Coll. and n., on the adjustment of the coal economy in the

II. and III. a coal levy (§ § 31-52), shall be replaced by the following

text:



To section 32 of the Act.



§ 1.



Price, from which the amount of the levy, the price of coal mine including loco

loading onto the means of transport, and is it počítati all payments

and supplements of any kind, that the entrepreneur directly or for coal mine

indirectly, for himself or receives the artistic beauty.



If the coal price according to section 5 of the Act officially established and not exceed the

This price, however, or supplements in the first paragraph referred to, can be

from her vyloučiti supplements according to section 5 of the Act if it has been officially established,

already established by the date of publication of this regulation or if it will be next time

announced with an explicit amendment, that are not subject to the levy coal.



Sold to entrepreneur mine coal at a price higher than the officially set,

sraziti can be of benefit, corresponding to sales prices officially fixed price

as well as supplements in the paragraph. 2. the only absolute, when requesting

the higher price is not contrary to the legislation in force (for the export of coal abroad) and

When entrepreneur down at prescribed registrations (delivery daily

registrations section 3, § 3, the price of the monthly statements of accounts § 4) in detail

the total cost in the price of the underlying (officially established), this price

looking a dose, above, and finally the amount remaining

from the higher prices, and that the rest of the corresponding dose; If the price in the

sales abroad established in a foreign currency, is it přepočítati to CZK

in the minutes from the course, udati applicable on the date when the obligation to

the burial benefits, unless with the IRS and century. to the agreement on the

other base. The price of coal charged in the final cifře must odpovídati

schedule specified in the minutes. If the entrepreneur does not comply with the above mine

given the conditions, as the basis for the assessment of the benefits the coal price

without precipitation.



If there are prices for coal, according to section 5 of the Act officially established, and the amount of the

Therefore, the dose of the real sales price, not the price that

form the basis for the assessment of the benefits, the amount of the dose of looking only

called when the entrepreneur price of the outfitting of the coal mine and its tax

registrations in the paragraph. 2. set out in detail and a dose of the prices reported

looking at daily zapravil or showing the registrations to the incorporation

reported.



§ 2.



Batch coal according to § 32 Act (dose from coal) zapravuje with the

as a rule, at the same time for all in one calendar month made

Fittingly, acts and is splatna by the end of next month. The dose can be

zapravovati one of the following ways:



1. a cheque through the post office in Prague on special

deficient Treasury account no. 37.792 33 according to the rules, issued by the

for cheque management, and in particular



and cash at the post office) special platenkou, which is intended

only for coal and reads "Ministry of finance-coal levy";

boniome these can be objednati by the supervisory authority for the replacement of the finished

travel expenses;



(b) he must either own money) or some banks; If the payment

infrequent, to check připojiti platenku filled as well as in the

payment of sub and finished) (check platenkový);



2. in the case of the Central Treasury in Prague through financial institutions

žirovým management of the Ministry of Finance's banking Bureau.



Entrepreneurs of coal mines are required in both cases at the same time

with the payment of zasílati accounting (IV) (b) of the Ministry of finance in duplicate application

to zapravování coal benefits from the officially prescribed pattern, containing

the name of the businessman, the supervisory authority (article 22), the month for which the levy is

zapravuje, list down, covered by the levy concerned, with an indication of the benefits to the

individual mines and the total amount of load, zapravené levies. Accounting Department

This confirms one of the applications to receive benefits, send it to the supervisory

the authority for knowledge of the payment and the second application undertaken.



If payment takes place through the post office, will receive a cheque

platitel receipt of the payment of benefits from the post office in connection with cheques

or from the post office, which is according to the rules in force for

taxpayers with State authorities, the nature and validity of the receipt issued by the

the public Treasury, for which the payment is intended; receipts issued

in the present case, the Accounting Department of the Ministry of finance, and it's only when you

the taxpayer explicitly wishes to and pay for sending them. porto If

payment for the Central Treasury and wishes to platitel benefits

a special issue of the receipt, indicating in detail the subject of payment, the

platitel administer an application for incorporation in triplicate and coal benefits.



If the Bank Giro management (No. 2), they shall at the same time

avisovati the Central Treasury of payment, or on the

the card, noting that the coal and for that undertaking.



§ 3.



The entrepreneur is obliged to mine on the bottom of the daily entries konati on any

operations subject to coal ration, t. j., on individual cases

the transport of coal from the mine and use his inside the mining company for the purposes of

other than in section 34 of the Act referred to.



The minutes for each mine konati is in duplicate according to the official designs, and it

in particular: a. for vagonovou transport (separately from podacích stations), (B).

put up for retail sale, (C). for export (separately from the individual States, for

that coal is addressed), and (D). for consumption inside down, if this

shall be subject to the levy.



Entries must, in particular, the normal number of consignments of obsahovati coal, day trips,

the address of the recipient, the nature and quantity of coal, according to the species numbers separately,

officially determined or the actual price, which serves as the basis for

the assessment of coal, or other benefits, the total price, coal

dose, notes.



The record of these shall mark each individual coal not later than

the following day; sales of coal, to be executed at prices other than the

officially defined, separately from the individual prices and types of coal,

and in a note stating what the price (actual sales, the usual

business), and of which the individual components of the price, which consists

the amount of the levy.



After the end of the month concerned, closes the entrepreneur the individual columns

writes and submits one copy during the eight days of the supervisory authority (article 22)

and the second copy of the deposited on the bottom.



The entrepreneur is entitled to mine, before written records about konati prices instead of

on the bottom of the business headquarters is aware of this in the same

the financial district or at least I, II. the stool; in that case, the entrepreneur

required to indicate the records held on the bottom, where the headquarters of the

located, yet would be above this headquarters was executed by důchodkový

supervision (§ 42 of the Act, section 22 of the regulation.), and připojiti to the monthly account (§ 4)

special price statement, containing the daily writes about the prices, what would be the

According to the provisions of rule upper konati down.



The IRS even century. can entrepreneurs this permission odepříti, if

This separate record keeping of price at the expense of důchodkovému supervision and

can I pay special expenses from entrepreneurs, the United

with the necessary exercise of důchodkového supervision of business PBX,

This is located outside the perimeter of the supervisory authority for the mine

the competent.



§ 4.



At the same time, zapravením benefits, therefore, within the time limit for the maturity benefits

prescribed, the entrepreneur is obliged to vyhotoviti mine is twice monthly

the account that contains the separately according to the sum of individual items down daily

registration (section 3) according to this distribution.



1. total production and supplies from the preceding month,



2. own consumption,



3. deputátní of coal,



4. the sale and consumption of coal, if subject to dose, with an indication of the place of

destination (for the domestic market, cizinu), method of transport, the type, the quantity of

in q, officially defined or actual prices, making the basis for coal

dose, the amount of the benefits paid and the method of its incorporation.



When koksárnách and briktárnách (buletárnách) to be more specifically vyznačiti

production and sales of coke and briquettes (cry) and the type of fuel consumption, and to them

the production used. The entrepreneur is obliged to a copy of the monthly account

zaslati the supervisory authority (article 22), and the second uchovávati for 1 year on

at the bottom; There are entries on prices according to § 3, last. paragraph, separate from mine

in the business headquarters, may be the price statements annexed to that

a copy of the monthly account, which is designed for the mining entrepreneurs,

stored in this headquarters.



Financial authority is entitled to předepsati the use of a particular pattern of monthly

account.



§ 5.



Financial Office I. stool can, vyžádav the approval of the Ministry's

Finance, naříditi, that the entrepreneur has presented the advance for the benefit of,

looking on average for one month.
Place a deposit can an entrepreneur voliti day zapravování benefits from

§ 2, no. 1.,); in this case, should also be a day odevzdávati entries

prescribed in section 3, while the monthly account.



For deposit or daily dose, apply all the provisions relating to the

zapravování coal levy.



To § 33 of the Act.



§ 6.



If an entrepreneur down to zapravovati coal dose only

of the fuel (briquettes, bulet, coke, kaumacitu), produced on the bottom is

obliged to make the IRS I. the reasoned proposal of stools;

If the Ministry of finance decides otherwise, may zapravovati coal

the dose of provisionally in its proposal.



In this case, is not subject to the levy due to the coal mining section 34, no 1., Cust. and section

7 this regulation nor coal, needed to drive the machines, used

for the production of this fuel and for the operation of this production.



To section 34, no 1., Cust.



§ 7.



For coal, which is used to measure the operational forces of the mining company

t. j. coal that can be spotřebovati without obligation to the burial of coal

benefits, the coal needed for mining, sorting, loading coal and

his assessment is done directly to the mining company, including

the propulsion machinery, heating and lighting of the operational buildings and

areas, and workshops from the upper right in the bottom of the operated, if

These are used exclusively for the purposes of the mining operations, coal, needed

to the preparatory works, held from the top right, and even coal, the necessary

the introduction of the operation of the mining company and its maintenance.



Coal, removed from a mine, other than that its consumption going on,

the relief is, apart from the above, other conditions, from the

coal benefits when entrepreneurs both down will make the longest during the next

everyday after the release or absorption of coal in triplicate, written notification

the supervisory authority (article 22), indicating the place and time of issue or receipt of coal,

Furthermore, its quantity, type and price, and this can clarify the public notification

the transport undertaking, which took coal to transport or is released. In the daily

registrations, and transports the coal to other than public transport undertaking,

also in the registrations prescribed in section 30 is also entrepreneur coal mine

issued, shall be obliged to indicate when the appropriate entry, for whom and for what

the purpose is coal.



Do not make the distinction, whether used directly or using coal energy coal

made, whether this energy is produced directly on the bottom or taken from elsewhere,

and whether the operational work of the entrepreneur is held down by himself on his own account, or another

the businessman in return for payment.



About coal, spotřebovaném for operational measures of force, is the entrepreneur is obliged to

konati down daily entries, of which must be zřejmy the quantity and type of

consumed by the coal and coal energy produced and how applications;

financial Office I. předepsati for stool is entitled to these minutes some

patterns.



§ 8.



If energy is produced from coal, also for purposes which do not benefit from

exemption from levy coal, is free from the benefits part of the consumed

the amount that is required for the purposes of the benefits zproštěným.



To establish a coal levy for coal consumed in the power plants, which

producing electrical energy for purposes, which are covered by

exemption from levy coal, these rules apply:



and if it is possible) in the electric light, the headquarters of the reliably the amount of species

and the price of coal, used to produce electricity from the headquarters

released, t. s. for the energy production, the amount we receive from the

all of the energy produced by electrical generators you subtract energy,

consumed for its own operation of the power plant, equal to the average consumption

coal's share of the released kWh consumed quantity of coal of a particular

the nature and specific prices, and the number of issued kWh. A prerequisite for the reliable

the finding is, in particular, that the entrepreneur plants takes place the exact entries of

sampling of coal from its origin, quantity, type, price and calorie values,

about a time when coal was conveyed into the power plant, about how his

According to individual species and depletion of the released energy.

Financial Office I. naříditi, stool can make for these minutes was

used special designs, and plays, the more details, the necessary

in individual cases to the reliable detection of coal consumption and production

electric energy.



(b) However, if) the consumption of coal to light as indicated below)

It is assumed

in the manufacture of the headquarter of the kW-hours per month on the average consumption of heat released



kW-hour

to 149.999 kWH 14,000

from 150,000 to 449.999 ' 14,000-11,000

"" 749.999 "450,000 11,000-10,000

"" 1.499.999 "10,000 750,000-13.022

"1,500,000" 2.999.999 "9 700-9.300

"3 million" 5.999.999 "9.300-9.100

"" "10,000,000 6.000.000 9.100-9,000

and over 10,000,000 "9,000

units of heat (calories)



The amount of consumed calories is deducted from the graphical diagram, if it is

such compiled or is calculated separately for each case. Drowning-if

on BC. the electric headquarters, issuing 900,000 kWh per month, about coal

6000 calories per 1 kg, calculate the consumption of coal at kWh as follows: 900,000

kWh is situated between 750,000 and 1.499.999 kWh (okrouhle 1,500,000 kWh).

Rozpjetí monthly Jet deliveries from 750,000 to 1.499.999 (okrouhle

1,500,000), t. j. 750,000 kWh corresponds to rozpjetí heat consumption from

10,000 to the 9700, t. j. 300 calories. Is therefore interpolation share



FORMULA



This is násobiti the difference between 1,500,000 and 900,000, t. j. 600,000 x

0.0004 = 240, and the result of the připočísti to the lower border of the heat consumption

or násobiti difference between 900,000 and 750,000, t. j. 150,000 x 0.0004 =

60, and this result odečísti from higher limit heat consumption. Both

ways to get the same result on heat consumption (9700 + 240 =

10,000-60 = 9940 calories).



This result děliti is the content of the thermal units of the 6000 u used

coal, which is found in the present case, the 9940:6000 = 1.66 kg consumption

coal on 1 kWh.



Thermal value coal used by the species provides mining Office and the.

vyslechnuv in advance of mining undertakings, does not officially to regularly

certified calorimetric measurements; If he is in the headquarters of several species

coal with different thermal value, the basis for the calculation of the average

heat value of ku BC: when consumption 2000 q after 6000 kal. and after 7000 q

4000 kal. 1 kg is the average heat value of 40 million (= 2000 x

6000 + 7000 x 4000): 9000 (= 2000 + 7000) = 4444 calories per 1 kg.



If he is in the headquarters in addition to coal, coke and other fuels from coal yet

still other funds provozovacích untaxed for the production of electrical

energy, reduces the heat consumption in kWh, declared in the previous

an overview, in the proportion of energy produced from this untaxed coal and coke

for all the produced energy. The entrepreneur is obliged to make such ejst

measures to make it possible to reliably find out electrical power,

produced by means other than coal, provozovacími; otherwise, decide on the

This proportion the IRS I bowel movements. Coal consumption in the electric

the energy is calculated according to paragraph a) or (b)) this section.



(c)) in order to determine the amount of the levy shall be inspected coal quantity

the electric power supplied for the purposes of the levy under, by subtracting the

counter at the plant; This is then multiplied by the current consumption quantity

charcoal, needed for one kWh and recorded in the manner previously indicated.



If consumption cannot be reliably rozděliti, or if it is not detecting

coal consumption and production and consumption of electric energy in power plant

possible, the IRS is also entitled to after hearing the stools. mining

business benefits as a lump sum amount of plays.



Financial Office I. the stool is also authorised to plays, in agreement

with the businessman on the basis of accurate calculations, carried out according to § 8, paragraph.

2., lit. and), subject to review during the period of up to one year

flat-rate kvotu according to the amount and type of coal of the corresponding consumption on

one kWh of electric energy.



§ 9.



If the consumption of coal directly at the bottom from which the coal comes from, has

the coal consumption of that part which is not exempt from the levy,

in detail, according to the provisions of section 8 in the monthly account (§ 4) and zapravuje is

at the same time with a dose of coal, looking at other coal.



Removes the mine operational energy, using coal produced, from their own or

foreign power plant, located outside the mine, the mine is an entrepreneur shall be entitled to

Levy's sraziti coal, on the strength of the operational benefits of looking,

coal, according to section 32 of the Act, on the basis of a precise calculation according to § 8

in a monthly account (§ 4), even if this plant consumed coal

from different mines.



A few down, belonging to the same businessmen and forming the economic unit

and taking electrical energy from one of the power plant, which exclusively

or mainly produces electrical energy only for these mines, can be

call on the whole and to the supply of coal from these mines to power plants, and

for the statement of benefits, on coal looking the part of electrical energy,

which is used for the purposes of exempted from the levy.



The dose amount of the coal according to the type and price of coal from the mine, which supplies
the power plant, and in several species and prices depending on the diameter,

looking for 1 kg of coal; If the dose as follows plays, or if he wants to

as an entrepreneur, the amount of the levy, which can be srážeti for consumed

energy, on the basis of the nejlacinějšího coal mine, in which the

Specifies the price according to § 1.



The power plant supplying electricity to the traffic though, are

required detailed minutes of consumption konati coal to produce electric

energy from the mine from which the coal comes from, the type and price of coal, with an indication of

a time when coal was imported and spotřebeno, produced by electric

energy and its consumption, writes the předložiti to the tax authorities on

request for inspection and poskytovati them in writing and orally the explanatory notes

demand.



For the determination of electricity must be nacházeti as in a power station, so

on the bottom of the indicator and customized cejchovaná officially to the financial

authority to debit under official seal; the indicator must entrepreneur debit

the longest officially přecejchovati every five years, and during this period the

called when the counter is showing more than 4% of the variance. The calculations of the

consumption of coal used to produce electricity for the operation of the down

form a special attachment to a monthly account (§ 4) and must be an entrepreneur

the plant, confirmed.



To § 34, no. 2., Cust.



§ 10.



To the persons, authorized to subscribe to dávkyprostého coal t.. free, t.

j. to the ushers and staff of mine, pensistům, provisionistům and their

widows, can be počítati whether or not members of the management of the mine including the owner of the mine, if

These are personally and permanently employed in the mining company; to persons,

authorized to receive the dávkyprostého coal free, cannot be počítati

persons employed in enterprises for which side does not apply shall be entitled to

operating coal according to § 7 para. 1.



Dávkyprostého collection of free coal is generally accepted only

from the mine, in which the person is employed, or from another mine

the same businessman, where these mines, the economic unit; the movement of

free coal from one to the other is mine permissible only for the

similar terms and conditions as are set out in section 7, para. 2.



The entrepreneur is obliged to mine about beneficiaries, approved

an area of deputátu and udržovati on the progressive depletion of them on the bottom

proper overview and předložiti the appropriate records on the request of the supervisory

the Office (section 22).



The issue of coal, racing schools, hospitals, canteens and other institutes and

device, to the supervision of workers is bound similarly to the same

conditions, such as in the coal deputátním. If a person is to receive

free coal coal coal justified this benefit through the

entrepreneurs of mine, and therefore was not a coal levy truncated, do not appear

Although the consequences according to the důchodkového of criminal law, but do not exclude the

consequences resulting from any special regulations, issued for

Coal Coal deputátní outside the scope of the levy. Each quantity of coal

for the above purposes from the mine without the benefits must be accompanied by a

the receipt, issued from the special deputátní and for coal intended as follows

designated an official register and containing, in addition to data in § 30 of this

Regulation referred to the explicit indication yet that it is about the deputátní of coal from

the exempted dose.



Exemption from levy on coal, which produce oil, grease, wax and

similar products, the Ministry of finance in agreement with the Ministry of

public works and the Ministry of trade, industry, business,

the application of entrepreneurs, this production is concerned, after the previous on

spending the race held the investigation, to the extent of full or partial at the time

obmezenou and with regard to the cost of production and market conditions, for

the control conditions laid down from case to case, it is also

determine how and to what extent coal is zapravovati dose

for any, obtained and what fuel použivatelné garbage coal

exempted from the levy.



To § 35 of the Act.



§ 11.



Replacement levy picks up on the other in the amount set for the additional

the dose of stocks in section 38 of the Act.



§ 12.



Check-in coal, which was previously or subsequently designated to breakthrough

the territory of the State or to return to the country, according to the customs legislation

applicable to bulk goods without customs closing.



If the coal intended for transit are passed within the customs territory for consumption

in the Czech Republic, is the railway authority (or shipping company)

required to oznámiti it to the local supervisory authority (section 22) together with the

the person to whom it was issued and that coal is required to zapraviti dose.



If the absence of coal from abroad were carrying with them the locomotives and steam

ship to drive his own part in the territory of the country, for a different purpose, is not

the amount of coal needed with you vezeného hlásiti; apply for locomotives

the exemption from the levy on coal, loaded on the tender, and also on the

When the engine heats the cars of their own train.



If the ship was carrying coal for a different Office than for their own propulsion, must be

coal, which is to drive this determined and for which makes a proposal on the

exemption from levy, noticeably separate from the rest of coal; the Customs Office of

must be both quantity exactly reported.



The exemption only applies to locomotives and ships from States which are

domestic transport companies the same advantage. When deputátním coal

imported from abroad must be the importer in writing of the receipt prokázati

entrepreneurs of the mine from which the coal comes from the coal belongs to ushers or

a national staff of the mine, that the consignment is part of deputátu,

How many q a year makes this deputát, and finally the name and domicile of the authorized

of the person. The Customs Office shall forward the receipt, it opatřiv by the competent data

Customs clearance, the supervisory authority (article 22), to the competent according to the place of residence

the recipient's; the Office shall examine whether the conditions are met for

dávkyprostý imports of coal, and shall, if it finds some fault, receipt

the IRS and the stools. additional prescription replacement

No injury of any důchodkového of criminal prosecution.



To section 40 of the Act.



§ 17.



Interest on late payment shall be according to the equivalent of section 4, para. 1. the Act of 16 July.

in March 1921, no. 116 Coll. and n., ten percent of the amount owed.



The recovery levy, as well as the obligation to pay through the default interest

occurs according to the equivalent of section 4, para. 2.,.,., and article. 4., para. 12., prov.

r. from 28 June. in July 1921, no. 266 Coll. and n., right after the

expiry of the period to which the batch is coal according to section 2 of this regulation

splatna; interest is calculated from the date immediately

following the expiry of this period.



To § 42 of the Act.



section 22.



Důchodkovým is the authority responsible for the supervision of pension checks, that is

the competent according to the place of business, subject to the supervision of the důchodkovému, or

the place in which the obligation to burial benefits arose or where the dose is

payable, and the authorities of this parent.



The Ministry of finance may direct or higher důchodkovým

the technical supervision of the pověřiti financial control.



To § 45 of the Act.



section 29.



Railway authorities and shipping companies, engaged in the transport of coal, are

required to dodávati the competent supervisory authority (section 22) statements about consignments

coal in the Czech Republic took over the transport.



Returns the name of the plant must obsahovati, place and time, when

coal was taken to transport, weight and kind of taken over coal, and the name of the

of the addressee.



The statements were to be dodávati in the time limits for a maximum monthly; financial Office I.

stool can, however, to make these statements were delivered daily.



Below are the offices and undertakings are obliged to make these yet, organ

the supervisory authority (section 22) looking into the entries kept by coal

adresátovy; the Ministry of finance may, however, come to stay

they were in the same manner as statements on coal adopted for the transport of coal

the addressee odevzdaném.



The method of collection and the amount of the fee for the reporting of shipments of coal, which

public transport companies was granted by law, shall be established

the scale.



To § 46 of the Act.



section 30.



About coal, issued otherwise than by a public transport company,

the entrepreneur is obliged to lead the special register of mine tagged

lodging (sales, retail sales and local). Index

This includes the juxtu and the receipt of the same text; the receipt shall be issued

a customer at the same time with charcoal, while the juxta remains in the registry.

The registers may be used only for official forms issued by the

tax authorities for reimbursement of its own cargo, marked by

the entrepreneur, the name of the mine and the community in which the mine is located, on the normal numbering

Register (new every year starting) and the individual with the juxt

for receipts, and bearing the title confirmation sheet and stamp

the supervisory authority (article 22).



Juxta and receipt must obsahovati on business entrepreneurs of the mine, the name of the

the mine and the community in which the mine is located, the name of the customer for coal, destination, day and

hour, when coal was released, its quantity, type and price, from which

dose zapravuje, where appropriate, the date of the official allocation. The provisions of this

even if they merely conveys the right coal from the mine

the public transport company, whether this is done in any way
(a private railway, railways, cars, expensive carriages); from this

obligations of entrepreneurs to its application can zprostiti tax office as well.

stool, if there is concern that the coal were thus transported

checking.



The Subscriber is required to received a receipt for transport of coal in each

dealing and the supervisory authorities on request or have some confirmation

of the soul.



To § 47 of the Act.



section 31.



A prerequisite for sharpening důchodkového surveillance is that the entrepreneur mine

committed to curtailing benefits heavy offence deliberately důchodkového

or again from gross negligence. It depends on the rules that

Business orders the exclusive use of the official forms for the prescribed

records, and that the financial management of the uses of their rights according to § 5 shall require

of this regulation, the deposit on the dose or dose zapravování in advance.



In addition to these measures, or separately may, the tax office and a stool.

submit a standing důchodkovému surveillance záležejícímu

in fact, that the race be placed according to the extent of its required number of authorities

financial management to carry out the surveillance; AC standing appointed by the Office of

can entrepreneurs mine předepsati replacement cargo associated with

emoluments of these bodies.



Against these measures, you can administer it to the authorities of the supervisor, that

However, it does not have the swap effect.



Article II.



This Regulation shall enter into force on 1 January 2005. in May 1921.



Carrying out its mandates, the Minister of finance in agreement with the Minister

public works and Minister of industry and trade.



Dr. Edvard Beneš in r.



Udržal in r.



Dr. Mičura in r.



Black in r.



Serb in the r.



Habrman in r.



Bold in r.



A. Smith in the r.



L. Smith v. r.



Sramek, in r.



Dr. Dolansky in r.



S in r.



Dr. Suresh Vaishnav in r.



Dr. Šrobár, in r.



Dr. Dérer, in r.