417/1921 Coll.
Regulation
the Government of the Czechoslovak Republic
of 17 December. November 1921
establishing the first supplement to the Decree of 27 June. July
1920. 463 Coll. and n. (the implementing regulation for the law on the dose of the
assets).
Article I.
1. Paragraph 1(a). 3. prov regulation. to section 4, to the numb. II., Cust. on the batch is deleted and
added in the future as follows:
"Výhradné is the dedication, if the subject property is used whole or its
the only part of the purpose of the dedication, t. j. does not take ownership if
of the subject or its part for any other purpose; the local extent of the dedication
It is governed by its purpose; no obstacles, in particular in direct connection
with the purpose of the dedication, dedications have been included; If it is on. in the school
building a business manager of the school janitor's apartment, or in the sokolovna apartment servants,
It is not, the whole building was exempt from the levy, however, if the BC.
in the building of society, pursuing cultural purposes, and can be
only part of the first free serving purposes; But even on the
these parts will be the liberation of odepříti, if not dedication
výhradné. "
2. In the second subparagraph. 14., 1., prov regulation. to section 11, paragraph 1(a). 4., Cust. of the batch,
replace the words "for a period" with the words "for the pre-war period to the post-war
on 1 January 2002. March 1919 ".
3. In prov regulation. to § 40, para. 1., Cust. batch, replace the words "and
the President of the Commission, estimated "by the words" and the tax administration (fin.
Directorate) ".
4. In the annex to the prov. Regulation "auxiliary to the valuation of land
dedicated to agricultural production "permanently added to the table as follows:
| Clean | Table I. |
| kat. | |
| return | |
| (kor.) | |
for 1 ha | | |
| Agriculture. | |
| area) | |
| | The distance of the agricultural plant from outlets: |
| | Kilometers: |
| |-1 |-|-3-| |-4-5 | 6 |--|-7 8 9 |-|-10 |
| to | | 80 56 54 53 55 | | | | 52 51 | 50 | 47 48 49 | | |
| | 55 to 90 | 53 54 | | | | 50 51 52 | 49 | 46 47 48 | | |
| above | | | | | | | | | | |
| Clean | Table II. |
| kat. | |
| return | |
| (kor.) | |
for 1 ha | | |
| Agriculture. | |
| area) | |
| | The distance of the agricultural plant from outlets: |
| | Kilometers: |
| | The distance of the agricultural plant from outlets: |
| | Kilometers: |
| | The distance of the agricultural plant from outlets: |
| | Kilometers: |
| | The distance of the agricultural plant from outlets: |
| | Kilometers: |
| | | in | 149.999 | kWH | 14,000 |
| | | from 150,000 to | 449.999 | ' | 14,000-11. |
| | | | | ' | ' 000 |
|" | 450,000 | "| 749.999 | ' | 11,000-10. |
| | | | | ' | ' 000 |
|" | 750,000 | "| 1.499.999 | ' | 10,000-6.0 |
| | | | | | 00 |
|" | 1,500,000 | "| 2.999.999 | ' | 9 700-9 |
| | | | | |0 |
|" | 3,000,000 | "| 5.999.999 | ' | 9.300-9.10 |
| | | | | |0 |
|" | 6.000.000 | "| 10,000,000 | "| 9.100-9 am |
| | | | | |0 |
| | 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 to
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 also authorised plays stool is 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 the
monthly account (§ 4), even if the power consumed of coal from different
down.
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 power to the
traffic though, are required to detail the minutes of consumption konati coal to
the production of electric energy from the mine from which the coal comes from, type and price
coal, with an indication of the time when coal was imported and spotřebeno,
produced by the electric energy and its consumption, these předložiti
financial authorities on request, for inspection and poskytovati them in writing and
oral explanations requested.
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.
Calculations concerning the consumption of coal used to produce electricity for the
operation down to form a special attachment to a monthly account (§ 4) and must be
Entrepreneur plants 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 in the same
entrepreneurs, 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 facilities, to the supervision of the labor, is bound
Similarly, on the same conditions as in the coal deputátním.
Is the person entitled to receive free coal from coal this
coal dose through mine, and entrepreneurs has not therefore
coal levy reduced, although the consequences do not appear by důchodkového
criminal law, but do not exclude the consequences arising from any
Special regulations, issued for deputátní coal outside the scope of the coal
benefits.
Each quantity of coal to the aforementioned purposes of the mine without benefits
must be accompanied by a receipt, issued by a special for
deputátní coal intended and thus marked the official register and
In addition to containing data in § 30 of this Regulation referred to still express
indicate that it is a 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,
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 territory is the railway authority (or shipping undertaking) shall be obliged to
oznámiti it's 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.
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, the importer must be prokázati
a written acknowledgement of the entrepreneur, which comes from coal, coal
include ushers or the National Board of the mine, that the consignment
It is part of deputátu, how many q a year makes this deputát, and finally the name and
of residence of the persons concerned. The Customs Office shall send this receipt, opatřiv it
the relevant data of customs clearance, the supervisory authority (article 22), to the competent
According to the recipient's place of residence; the Office shall examine whether the conditions are met
for dávkyprostý the importation of coal, and shall, if it finds some fault,
get the receipt to the tax office and the stools. additional prescription
spare 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
the Office, however, the stool can I stay, that 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. 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 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.
This provision also applies if only conveys the right
coal from the mine to the public undertaking the transport, so going on any
way (private railways, railways an expensive, automobiles, carriages); from
This obligation can entrepreneurs to its request, the tax office zprostiti
I. If no bowel movement fears that coal were thus transported
checking. The Subscriber is required to received a receipt for transport of coal
When dealing and the supervisory authorities on request or to have some
the 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.
to put such an undertaking the permanent surveillance, záležejícímu in důchodkovému
the 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.
