On The Adjustment Of The Coal Economy In Part Ii. And (Iii). About Coal-Fired Batch

Original Language Title: o úpravě uhelného hospodářství, v části II. a III. o uhelné dávce

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261/1920 Sb.


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 (§ §


Change: 420/1921.

To section 32 in the Cust.

§ 1.

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


§ 2.

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

travel expenses;

(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.

§ 3.

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

dose, notes.

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

the competent.

§ 4.

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


§ 5.

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.

§ 6.

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.

§ 7.

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


§ 8.

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

electric energy.

(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.

§ 9.

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.

§ 10.

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.

§ 11.

Replacement dose shall be until the next one established for the additional

the dose of stocks in section 38 of the Act.

§ 12.

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.

§ 13.

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.

§ 14.

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


§ 15.

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.

§ 16.

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.

§ 17.

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.

§ 18.

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

custom harvesting;

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

have occurred.

§ 19.

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.

§ 20.

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.

§ 21.

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.

section 22.

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.

section 23.

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.

§ 24.

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.

§ 25.

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.

section 26.

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.

section 27.

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.

section 28.

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.

section 29.

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.

section 30.

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.

section 31.

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.

§ 32.

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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