Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=1842&nr=261~2F1920~20Sb.&ft=txt
the Government of the Czechoslovak Republic
of 26 March. April 1920,
implementing the law of 9 July 2004. April 1920, no. 260 Coll. and n.
adjusting the coal economy in part II. and (III). about coal-fired (§ §
To section 32 in the Cust.
The price of that is the amount of the levy, the price of loco coal mine including
loading onto the means of transport, and it is to her počítati all payment
and supplements of any kind that the entrepreneur directly or in coal mine
indirectly for himself will receive neb the artistic beauty has.
If the coal price according to § 5 of the Act officially established and not exceed the
This price, however, or supplements, mentioned in the first paragraph,
her vyloučiti supplements according to § 5 of the Act officially defined, if they were already
determined by the date of publication of this regulation, or if the next time
announced with an explicit amendment, that are not subject to a dose of coal.
If the entrepreneur sold mine coal at a price higher than the officially determined,
sraziti can be of benefit, corresponding to sales prices officially fixed price
as well as supplements to in paragraph 1(b). 2. the absolute only when requesting
higher prices is not contrary to the applicable regulations (for the export of coal abroad) and
When entrepreneur down at prescribed registrations (delivery daily
registrations, section 3, § 3, of the monthly statements of accounts § 4) in detail
the total cost in the price of the underlying (officially determined), this price
looking dose supplements 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 Eur and
in the minutes from the course, udati applicable on the date when the obligation to
burial benefits if there is no with the tax office and the century. to the agreement on the
other base. The price of coal has charged in the final odpovídati cifře
the schedule, the specified in the minutes. If an undertaking fails to fulfil the above mine
those conditions, as the basis for the assessment of the doses of the coal price
without any deductions.
If there are prices for coal according to section 5 of the Act officially established, and shall assess the
Therefore, the dose of actual sales prices does not count in the price, which
form the basis for the assessment of the benefits, the amount of the dose you are looking only
called when an entrepreneur down the delivery of coal and the price of it in taxes
way in paragraph entries 2. set out in detail and a dose of the prices reported
looking at daily built neb showing the registrations to the incorporation
Dose according to § 32 Act coal (coal mining levy) worked with the
as a rule, all at the same time in a single calendar month made
Fittingly, the acts and is due by the end of next month. The dose can be
zapravovati one of the following ways:
1. through the post office in connection with cheques 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 sounds "Treasury-coal dose";
boniome these can be objednati by the supervisory authority for the replacement of the finished
(b) the money either non-own) or some of the banks; If a payment
non, to check připojiti platenku filled as well as when you
payment of sub and finished) (check platenkový);
2. for the Central Treasury in Prague through credit 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
payment zasílati article IV (b) two copies of an application form to the Ministry of finance
injection coal benefits from officially prescribed pattern, containing
the name of the businessman, the supervisory authority (article 22), the month for which the levy is
worked, down the list to which the levy refers to, showing the benefits to
individual mines, and the total amount of per zapravené doses. Accounting Department
This confirms one of the applications receiving benefits, send it to the supervisory
the Authority's knowledge of the payment and the second application undertaken shall be retained.
If the payment through the post office, will receive a cheque
platitel receipt of the payment of benefits from the post office in connection with cheques
NEB 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 and pay for sending them. porto If a
the payment for the Central Treasury and wishes to platitel benefits
issuance of special receipts, characterized in detail the subject of payment, the
platitel administer an application to incorporate a coal levy in triplicate.
If you use the Bank Giro management (No. 2), they shall at the same time
avisovati the Central Treasury on top of payment, or on the
the voucher, indicating that it is a dose and for which a coal company.
The entrepreneur is obliged to mine konati on down daily journals of any
operations subject to a coal-fired batch, t. j. on individual cases
the delivery of coal from the mine and use his inside the company for the purpose of mining
other than in section 34 of the Act referred to.
Konati writes for each mine is in duplicate according to official designs, and it
in particular: a. for vagonovou transport (separately from podacích stations), (B).
put up for retail sale, c. for exports (separately by individual States, for
that coal is intended) and d. for consumption inside down, if this
is subject to a levy.
Entries must, in particular, the regular obsahovati number of the shipment of coal, day trips,
the address of the recipient, the nature and quantity of coal according to species numbers separately,
officially determined or the actual price, which serves as the basis for
the assessment of the coal-fired batch, or additional fees, the total price, coal
These shall be made in each individual sales of coal at the latest
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 the note indicating what price (actual sales, the usual
business), and the individual components of which consists of price
the amount of the levy.
After the expiry of the month closes the entrepreneur the individual columns
entries and commits a copy during the eight days of the supervisory authority (section 22
) and the other copy shall retain at the bottom.
The entrepreneur is entitled to mine konati before written records for prices place
on the bottom of the business headquarters, aware of where this same circuit
the financial district and at least the neb II. the stool; in this case, is an entrepreneur
required to indicate in the records held on the bottom, where the headquarters of the
located, připustiti, would be above this headquarters carried out was důchodkový
supervision (section 42 of Act, section 22 of the regulation), and the připojiti to the monthly account (§ 4)
special price report, containing the daily writes about the prices, what would be the
According to the provisions of rule konati superior at the bottom.
The IRS even century. can entrepreneurs this permission if it is odepříti
This separate record keeping of price at the expense of důchodkovému supervision and
shall demand reimbursement from the entrepreneurs may special expenses connected with the
necessary by the performance of důchodkového supervision of the business Control Panel,
This is located outside the perimeter of the supervisory authority for the mine
At the same time, the zapravením, that is, within the period of benefits for the aging benefits
prescribed, is obliged to vyhotoviti mine in the entrepreneur of the month
account containing separately according to the sum of individual items down daily
registration (§ 3) according to this distribution.
1. total production and supplies from the preceding month,
2. own consumption,
3. the share of coal,
4. sales and own consumption of coal, if subject to dose, with an indication of the place of
destination (for the domestic market, tax issues), mode of transport, the type, the quantity in the
q, officially defined or actual prices, making the basis for coal
dose, the amount of benefits paid, and how to incorporate.
When koksárnách and briktárnách (buletárnách) to be extra vyznačiti
production and marketing of coke and briquettes (cry) and the type of fuel consumption, and to them
the production used. 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 about the prices according to § 3 POS. paragraph. separately from the mine
in the commercial headquarters, may be the price statements annexed to that
a copy of the monthly account, which is designed for the mining entrepreneur
stored in this headquarters.
The tax authority is entitled to předepsati the use of a specific pattern of monthly
The IRS also. stool can, vyžádav's approval of the Ministry of
Finance, may be that the entrepreneur has presented the advance for the benefit of,
looking on average for one month.
Place a deposit can an entrepreneur voliti daily dose by injection
§ 2, no. 1., a); in this case, should also be a day odevzdávati entries
prescribed in section 3, whereas the monthly bill.
For deposit or daily dose, apply all the provisions relating to the
coal injection dose.
To § 33 at Cust.
Asks if the entrepreneur down to zapravovati dose of coal
fuel (briquettes, cry, coke, kaumacitu), produced at the bottom, it is
obliged to do to the tax authority and the reasoned proposal of the stool;;
If the Ministry of finance decides otherwise, may zapravovati coal
dose on a provisional basis according to your design.
In this case, is not subject to a coal-fired batch due to § 34, no. 1., Cust. and §
7 of this regulation or of coal needed to power machinery, used to
the production of this fuel and for the operation of this factory.
To the section for 34, no. 1., Cust.
To coal, which is used for measures of the operational force of the mining company,
t. j. coal that can be spotřebovati without obligation to incorporate 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 according to the mining law at the bottom of the operated, if
These are used solely for the purposes of the mining operations, coal, needed to
as a result of preparatory, held according to the mining law, and even coal, needed to
the introduction of the operation of the mining company and its maintenance.
Coal, removed from the mine other than that its consumption going on,
relief is, apart from the others with the abovementioned conditions, from the
coal benefits when entrepreneurs both down will make the longest during the next
everyday after the release or absorption of carbon in triplicate, written notification
the supervisory authority (section 22) indicating the place and time of issue or receipt of
coal, its quantity, type and price, and you can clarify this notification
the public transport company, which took over the coal to transport the neb is issued.
Daily registrations, and transports the coal to other than public transport
undertaking, whether or not in the minutes prescribed in section 30 is also entrepreneur down,
that coal emits, is obliged to indicate when the relevant item, for whom and for
What is coal specified.
Do not make the difference of whether it is used directly by the neb energy coal coal
made whether this energy is produced directly on the neb bottom taken from elsewhere,
and whether the operational work of the entrepreneur himself is held down on his own account, or any other
a businessman in return for payment.
About coal, how much for the measures of the operational force, the entrepreneur is obliged to
konati on down daily entries, all of which must be a zřejmy amount and type of
the consumption of coal and coal-based energy produced and how to use;
the IRS also is entitled to předepsati stools. for these specific
If the energy is produced from coal, also for purposes which do not benefit from
exemption from levy coal, is part of the environment benefits consumed
the amount that is required for the purposes of the levy released.
For the detection of coal consumed by levy for a coal-fired 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 quantities reliably headquarters kind of
and the price of coal used to produce electricity from HQ
released, t. s. for the energy production, the amount we receive from the
all the energy produced by electrical generators we subtract energy,
consumed for their own operations, equals the average consumption
coal to the release from the consumed quantity kWh of coal of a particular
the nature and exact prices, and the number of issued kWh. A prerequisite for the reliable
the finding that the undertaking is of particular plants takes place exact writes about
sampling of coal from its origin, quantity, type, price, and calorific value,
about a time when coal was transported to the plant, about how his
According to individual species and depletion of released energy.
The IRS also. stool can may be in order for these minutes was
used special designs, and plays, the more details needed in the
individual cases to the reliable detection of coal consumption and production
(b) However, if you cannot) consumption of coal to light as indicated below),
It is assumed in the production of the headquarters of kW-hours per month average
heat consumption to the 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
"750,000" 1.499.999 "10,000-9 700
"1,500,000" 2.999.999 "9 700-9.300
"3,000,000" 5.999.999 "9.300-9.100
"6,000,000" 10 million "9.100-9,000
and over 10,000,000 "9,000
units of heat (calories)
Calories will be deducted from the graphical diagram, if it is
such compiled or is calculated separately for each case. If the drowning
on BC. the electric headquarters, issuing 900,000 kWh per month, coal of
6000 calories per 1 kg, coal consumption is calculated per kWh as follows: 900.000
kWh is situated between 750,000 and 1.499.999 kWh (roundish 1,500,000 kWh).
Rozpjetí monthly current supplies from 750,000 to 1.499.999 (roundish
1,500,000), t. j. 750,000 kWh corresponds to rozpjetí of the heat consumption from
10,000 to 9700, t. j. 300 calories. Is therefore interpolation share
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 lower 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 boundaries of the heat consumption. Both
ways to get the same result on heat consumption (9700 + 240 =
10,000-60 = 9940 calories).
This result is the content of děliti of heat units in use, 6000
coal, which is found in the present case, 9940:6000 = 1.66 kg consumption
coal to 1 kWh.
The heat value of the used coal mining Office establishes the types and instances.
vyslechnuv in advance of mining undertakings, if not officially on a regular basis
certified calorimetric measurements; used in several kinds of headquarters
coal with different thermal value, the basis for the calculation of the average
heat value of ku BC: upon consumption 2000 q after 6000 kal. and 7000 q after
4000 kal. for 1 kg, the average heat value of 40 million (= 2000 x
6000 + 7000 x 4000): 9000 (= 2000 + 7000) = 4444 calories per 1 kg.
If used in its headquarters in addition to coal, coke and other fuels from coal yet
Yet other means of performing 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 to
all the produced energy. The entrepreneur is obliged to make such ejst
measures, in order to reliably find out electrical power,
produced by means other than provozovacími; otherwise, decide on the
This proportion the IRS I.. Coal consumption in the electric
energy is calculated according to paragraph a) or (b) of this section.)
(c)) to determine the amount of coal subject to dose the quantities
electricity, supplied for the purposes of a batch subject to, subtracting the
counter at the plant; the current consumption is multiplied by the then amount of
charcoal, needed for one kWh and recorded in the manner previously indicated.
If you cannot reliably consumption rozděliti, or if it is not detecting
coal consumption and production and consumption of electricity in the power plant
possible, the tax office and, after hearing the stools. mining
the company plays, the amount of benefits as a lump sum.
The tax office I stool is also authorised to plays, in agreement with the
businessman on the basis of accurate calculations, carried out according to § 8, paragraph 1.
2., lit. a), subject to review within a 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 electricity.
Going to coal consumption on the bottom from which the coal comes from, exhibits
the coal consumption of the dose of piece that is not exempt from the levy,
in detail according to the provisions of § 8 in the monthly account (§ 4) and worked with the
at the same time with a dose of his pit, looking to other disposal of coal.
Removes the mine operational energy use of coal, produced from its own or
foreign power plant, located outside the mine, the mine is an entrepreneur shall be entitled to
sraziti get a dose of coal, to the operational strength of the dose-looking,
coal, according to § 32 Act, on the basis of a precise calculation according to § 8 of the
monthly account (§ 4), even if this plant consumed coal from different
A few down, belonging to the same businessmen and forming an economic unit
and taking electrical energy from one of the power plant, which is solely
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 expense reports, looking at coal levy the part of electrical energy,
that is used for the purposes of the levy to be liberated.
Dose amount of the coal according to the type and price of coal, what comes out of the mine
the power plant, and in several species and prices depending on the diameter,
looking for 1 kg of coal; If you cannot follow these steps or plays, the dose to
as an entrepreneur, the amount of the levy, which can be srážeti for the consumed
energy, on the basis of the nejlacinějšího coal mine, in which
Specifies the price according to § 1.
The power plant, supplying electrical power to operate the singing, are
obliged to 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 provide them in writing and orally the explanatory notes
For the determination of electricity must be nacházeti as in a power station, so
on the bottom of the counter to accommodate the generously-sized and so officially, that is 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 generate power for the operation of the down
constitute the specific attachment of the monthly account (§ 4) and must be an entrepreneur
power plants are committed.
Ku § for 34, no. 2., Cust.
To the persons, authorized to subscribe to the 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 the people,
authorized to subscribe to the dávkyprostého coal free, could not be počítati
persons employed on secondary businesses for which it does not apply is entitled to
operating coal according to § 7 para. 1.
Dávkyprostého free coal consumption is generally accepted only from
the mine, which is the authorized person employed by, or from another mine in the same
entrepreneurs, where these mines, the economic unit; the movement of
free coal from one mine to another is permissible only for the
similar terms and conditions as are set out in section 7, paragraph 1. 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 relevant records upon request to the supervisory
Authority (section 22).
The issue of coal racing schools, hospitals, canteens and other institutes and
the device, used to monitor the workers, is bound by analogy to the same
conditions, such as in the coal deputátním. If a person is paid to subscribe to
free coal coal coal from the beneficiary of the 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
a share of the coal outside the scope of a coal-fired batch. Each individual amount of coal to
the abovementioned purposes of mine without a dose of vypravené must be covered by
the receipt, issued from the special coal intended for clerical and
designated an official register and containing, in addition to data in § 30 of this
Regulation referred to the explicit indication yet that it is a share of the coal from
the exempted dose.
Exemption from levy on coal, which is used to produce oil, grease, wax and
similar products, admits to the Ministry of finance in agreement with the Ministry of
public works and with the Ministry of Commerce, industry, craft trades,
the application of entrepreneurs, this production is concerned, the prior to the
the spending race held the investigation, in the scope of the neb for a full partial
obmezenou and taking account of 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 is the coal zapravovati dose
for any, in the production of derived and what fuel coal, daily rubbish
exempted from the levy.
To § 35 for Cust.
Replacement dose shall be until the next one established for the additional
the dose of stocks in section 38 of the Act.
Check-in coal, which was in advance or additionally intended to breakthrough
the Territory Government neb to return abroad, according to 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 territory is the railway authority (or ferry company) shall be obliged to
oznámiti it the local supervisory authority (section 22), together with the designation of the person,
that coal has been issued and which is required to zapraviti dose.
Issue of coal from abroad were carrying with them the locomotives and steam
ship to drive your own, part of its domestically for a different purpose, is not
required amount of coal with you vezeného hlásiti; apply for locomotives
exemption from levy on coal, loaded on the tender, and also on the
in case when the locomotive of the train cars custom heats.
If a ship carrying coal for a different Office than for self drive, must be
coal, which is to drive this determined and for which makes a proposal for the
exemption from levy, noticeably separated from the rest of coal; the Customs Office
must be both the amount accurately reported.
The exemption only applies to locomotives and ships from countries that provide
domestic transport companies the same advantage. When deputátním coal from
the foreign imported must is the importer in writing of the receipt prokázati
entrepreneurs of the mine from which the coal comes from, that the coal belongs to ushers or
the National Board of the mine, that the shipment is part of the deputátu,
How many q a year makes this deputát, and finally the name and address of the authorized
of the person. The Customs Office shall send this receipt, opatřiv it the appropriate data
Customs clearance, to 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 to
dávkyprostý imports of coal, and shall, if the Court finds a defect, a receipt
the IRS and stool for ... additional prescription replacement
without prejudice to the dosages of any důchodkového of criminal prosecution.
To the section for 36 Cust.
From coal imported from abroad is a replacement dose worked at the Customs Office
in the same way as duty on the basis of a written report, which obsahovati
has the information in § u 2 prov regulation prescribed.
In border traffic when the quantity to 20 q is not written
need; the Customs Office shall indicate, in the appropriate receipt data for reporting
necessary according to the oral communication from the parties or from the outcome of the official investigation.
To the section for 38 Cust.
Who has a 1. May 1920 in the individual company (in addition to the mining company)
or in individual household coal in quantities of more than 100 q,
is obliged to ohlásiti these stores a maximum of 3. May 1920 in writing and in duplicate
with the competent supervisory authority (section 22) giving your name and address,
Furthermore, the amount and type of coal, the additional benefits and the places where
is coal made up.
The supervisory authority shall affix both copies of your affirmation, one copy of the
Returns the page to the document made by the report and the other copy shall be retained by
as for the official investigation.
The size of the stocks is estimated to be approximately from incoming shipments of coal and its
In the same way, which is set out in section 14, it is obliged to do
application and zapraviti additional dose who 1. May 1920 and later
It receives coal, which was the greatest of the mine before the 1. May 1920.
The additional levy shall be worked either in accordance with § 1, no 1., this regulation for
the competent tax authority, to be next to the notification prescribed in
§ 14, administer even at that Office application in triplicate to incorporation tax,
or složním (red) of the postal cheque account of the authority
the financial Office of the land, as it appears on the reverse of the ticket složního
vyznačiti what dose worked.
Management of railways paid for an additional dose right at the Central Treasury
manner set out in section 1., 2., to this regulation; Heads of
the station and other rail authorities, where the coal is located, must
However, to make an application under the provisions of §§ 14 and 15.
To § 40 Cust.
Interest on arrears 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. cit., Cust. and article. 4., para. 12.,
Prov regulation. to it of 28 June. July 1921, no. 266 Coll. and n., right after the
expiry of the period to which the dose is coal according to section 2 of this regulation
due; interest is calculated from the date immediately
following the expiry of that period.
To section 41 in the Cust.
Coal mined in the country who is obliged to to 8. May 1920 ohlásiti
the supervisory authority (section 22) in the written submission of the following:
1. name or business owner and entrepreneur, and the name of the responsible
2. the name down (as, odklizů) and municipalities, in which lies the mine or mines;
3. the registered office of the Administration down, the name of the responsible manager and his Deputy;
4. mining in q in 1919;
5. the ratio of produced coal mining in% of the species;
6. What businesses, requiring coal for their operation, are on the bottom, in addition to
equipment used for mining, sorting, and mining of coal;
7. If it is operated in conjunction with the mining of coal production of briquettes, cry,
Coke and kaumacitu, and other fuels, how and in what quantity and in
which types of production and how much is it consumes coal from
8. the average monthly consumption and coal mine to operate), b) coal
free and c) coal to operate businesses other on bottom;
9. How does (section 1) the entrepreneur intends to zapravovati dose of coal.
New businesses as well as the changes that have occurred since the original announcement in the
point No 1., 2., 3. and the 6th, is hlásiti before enterprises will enter
the activities of the neb than changes occurred or as soon as unforeseen changes
Who processes the coal on separate plants (value), is required to
do report according to the equivalent section in 18 with an indication, where coal is removing.
Who consumes coal in the trade business in the amount of which exceeds the
an annual average of 12 tonnes per month, is obliged to ohlásiti in writing to the supervisory
Authority (section 22) to 8. May 1920 the company and the site of his business, subject
business, a place where coal supplies are stored, and the average annual
the need for.
The new company, as well as any later amendment, excluding changes in the annual need for
If this does not drop below an annual average 12 t per month, or does not change
about half of the reported amount is ohlásiti in advance, as soon as the neb
an unforeseen change occurred.
Coal in bulk, who t. j. on wagons and carriages, is obliged to
ohlásiti the supervisory authority (section 22) the company, in writing, of their business and the place
where coal supplies are stored.
§ For 42 Cust.
Důchodkovým is the authority charged with the supervision of pension checks, that is
the competent according to the place of business, which is subject to supervision, or důchodkového
the space, in which the obligation to incorporate a batch was created or where the dose is
payable, and the authorities of this parent.
The Ministry of finance may direct or higher důchodkovým
pověřiti for the technical supervision of financial control.
To § 43 in the Cust.
The buildings belonging to the singing of the Enterprise shall be considered also that
situated outside the perimeter of the mine, where they placed the immediate management
To § 44 for Cust.
Mining entrepreneurs are required to zaznamenávati in addition,
the corresponding declaration prescribed in § 2, even information relating to
sales of coal, from the benefits of the exempted under section 34, no 1. and 2., Cust.
The records of those who are on separate plants, coal process (which)
at Coke, kaumacit, briquettes, ovoids and other fuel, must obsahovati
gradually the particulars of each receipt of the cargo of coal from the date, origin and quantity
and on the same data on the sales of fuel, giving the customer.
Consumers coal records (§ 20) must gradually obsahovati the data on
each received a cargo of coal, with an indication of the day, the mine and the supplier, quantity,
the type and the purchase price.
Records of traders in the large coal must obsahovati in addition to the information in section 26
more information about each of the listed sales and other sales, according to the times,
customer, quantity, type and the price at which coal was sold.
The IRS also is entitled, stools. should persons in articles 24-27 indicated,
that did not complete or clear records in a way prescribed for
These records exactly the formula, or ordered the use of official forms
sold for to pay its own costs.
These people are required to doložiti the request of the supervisory authorities
data contained in the prescribed instrument to reflect the official allocation
coal, if such instruments are issued.
The Finance Minister is empowered to provisions contained in §§ 24-27 or zrušiti
zmírniti, if the cancelled farm-bound coal.
To section 45 in the Cust.
Railway authorities and ferry companies, engaged in the transport of coal, are
required to dodávati the competent supervisory authority (section 22) records of consignments
coal in the Czech Republic took over the transport.
Statements to obsahovati name of the plant, the place and the time when
coal was taken to transport, weight and kind of taken over coal and name
of the addressee.
The statements were to be dodávati within the time limits 14denních; the tax office and a stool.
You may, however, to insist that these statements were delivered daily.
The following are the authorities and undertakings are required to připustiti to organ
the supervisory authority (section 22) consult the entries kept by coal
to the addressee; the Ministry of finance may, however, insist that the supplied
they were in the same way as coal reports received for transport also reports
about coal, got to the addressee.
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 determined
To section 46 for the Act.
About coal, issued otherwise than through the public transport company,
mine is an entrepreneur is obliged to lead special register marked
adjacent to the name (the sale of local, small-scale sales, etc.). Index
This includes the juxtu and the receipt of the same version; the receipt shall be issued
a customer at the same time with coal, whereas the juxta remains in the registry. To
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 regular numbering
Register (new every year beginning with), 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 the
dose worked or dates of an official allocation. The provisions of this
even if only provides transport of coal from the mine to the
the public transport company, whether this is done in any way
(a private railway, a rope, an expensive cars, wagons); from this
obligations of entrepreneurs to its application can zprostiti tax office as well.
stool, if there is concern that the coal transported were as follows
The Subscriber is required to received a receipt for coal transport together
dealing and supervisory authorities on request or to confirm some
of the soul.
To § 47 the Cust.
A prerequisite for sharpening důchodkového surveillance is that the undertaking of mine
committed to by reducing the dose of heavy offence deliberately důchodkového
NEB again through gross negligence. Rules depends on the fact that
entrepreneurs will order 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
a security deposit of this regulation on the dose or dose injection in advance.
In addition to these measures, or separately may, the tax office and a stool.
to put such an undertaking the permanent surveillance, záležejícímu in důchodkovému
the fact that it places in the race, according to the scale of its required number of authorities
financial management for the execution of the standing; AC appointed by the Office of
can entrepreneurs down předepsati cargo-related compensation
emoluments of these bodies.
Against such measures can not administer to the authorities of the supervisor that
However, it does not have the swap effect.
To § 52 in the Cust.
This Regulation shall enter into force on 1 January 2000. in May 1920, and following its
is authorised to Minister of finance.
The Austrian reichsrat in r.
Raja v r.
Dr. Jolly v. r.,
Dr. Edvard Beneš in r.
Dr. Hoxha in r.
Thomas s in r.
Dr. Winter in r.
Hampl in r.
Dr. Heidler in the r.
Dr. Šrobár, in r.
The powder in the r.
Staněk v. r.
Habrman in r.
K v r.
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