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On The Implementation Of Section 68 Of The Act For A Dose Of Assets

Original Language Title: o provedení §u 68 zákona o dávce z majetku

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424/1920 Sb.



Regulation



the Government of the Czechoslovak Republic



of 25 June 2002. June 1920



on the implementation of § 68 of the law of the day 8. April 1920, no. 309 Coll. and n.

a batch of assets and the dose of growth on the property.



Article I.



(1) The statutory mandate, contained in section 68 of the Act for 8. April

1920, no. 309 Coll. and n., in complicity with the Minister for unification

legislation and organisation of the Administration and the chef of the civil administration

Carpathian Ruthenia ordered:



(2) where the Act speaks of the tax administration or by the provincial tax office,

is that according to Slovakia and Carpathian Ruthenia financial Directorate

or general financial Directorate for Slovakia, or financial

report of the civil administration chefa Carpathian Ruthenia.



(3) if the Act speaks widely on income tax or tax

General Ministry according to II. the head of the law on personal taxes or

Finally, rentové and tax are not listed, namely sections of

According to the law, is in Slovakia and Carpathian Ruthenia tax

dôchodkovou or tax product II. tax product or class of undertakings

publicly using double-or interest tax capital finally, and rent.



(4) the provisions of laws, Slovakia and Carpathian Ruthenia till now

valid, use it is instead in the Act of the provisions cited dose

the laws of the other in the following cases:



In section 12:



Place section 1, lit. and), the law of 9 March. February 1882, no. 5., § §

8 to 10 of the Act. article. VI: 1909.



Place of taxable net proceeds in accordance with § 6 law of 9 March. February

1882, no. 5., yield, subjected to tax in accordance with § 13-apartment

Cust. article. (VI): 1909, after deduction of 30% of the costs of maintenance and amortisaci.



In section 18:



In place of Cust. of 30 March 2004. January 1920, no. 79 Coll. and n., the provisions

Cust. article. IX: 1918.



In the section for 33:



Instead of section 176 in the Cust. about pers. taxes § 31 of the Act. article. X:1909.



In the section for 34:



The provisions of § § s 191-193, para. 1., §§ s 194, 195, 196, para. 1., and § u

197. about pers. taxes pay for these (complaints) Board

Similarly, on the Board of the Act applies to the Commission of 26 May 2004. in March 1920, no. 198

Coll. and n, with the exception of the second sentence of § 7, amended for saving benefits

the second paragraph of section 34 of the Act on the dose.



Instead of the 196, §. 2. (a) 4., Cust. about pers. taxes, the provisions of § u 39

Cust. article. X:1909, and the provisions of § 198 in the Cust. about pers. taxes apply to § 40

Cust. article. X:1909.



In section 40:



Instead of the provisions of sections 218 to 225 (s) including the Cust. about pers. taxes paid

the provisions of sections 11 to 15 of the Act of 26 July 1995. in March 1920, no. 198

Coll. and n, with the change that, in the first sentence of paragraph 4. the 12 designated

the boundaries of the property on the dose to 50,000 worth of dose

principal.



In the section for 41:



Instead, the limitation period provided for in § in 1479. Cust, who is quoted

in the section for 238 Cust. about pers. taxes, applies to Slovakia and Carpathian Ruthenia

the general limitation period is 32 years old.



In the section for 42:



Companies conquered the public posting according to the II. the head of the law of the day

October 25, 1896, no. 220., is that according to Slovakia and

Carpathian Ruthenia enterprises subject to product dani publicly using double-

undertakings referred to in the Act. article. (VIII): 1909, LIII: 1916.



In the section for 47:



The advantage of section 47 applies to the undertakings and associations referred to in § 4, no 3., Cust.

article. (VIII): 1909, and sections 4 and 5, lit. (f)), Cust. article. XXXIV: 1916, as well as jinaká

associations and funds complying with the conditions in section at 84, lit. (b)), d) to (f)), and in

§ for 85 Cust. about pers. set of taxes.



In the section for 51:



Instead of 110 to §§ 112 Cust. about pers. taxes shall apply mutatis mutandis to sections 25 to 30.

article. (VIII): 1909, as amended by the Act. article. LIII: 1912.



In the section for 58:



# 84, § for no 2 and 3, of the law of the fees § 112, lit. and) and (b)),

Collections fee laws.



(5) the other in the Act on the provisions of other laws cited dose,

has the law of 18 March 2004. September 1892, no. 171, and of 25 October 2000. January

1914, no. 3., cited in section 36 of the law on the dose, and the law of 6 April 2005.

March 1906. 58., whose validity has been extended to

Slovakia and Subcarpathia, laws of 27 July. in May 1919, no. 304

Coll. and n., and of 15 October. April 1920. 269 Coll. and n., and REF. 271

Coll. and n, then the distinction, the ministerial regulation of 5 June. in March 1896,

No 31., cited in section 9 of the Act on a dose, take on Slovakia

the effectiveness of the effective date of the law on property and dose dose of increment

on the property, but only for the purposes of the levy and with úchylkami and accessories in

the Act of the batch are expressly provided for. If it is in the Act of levy

provided, that is, those which use provisions by analogy, it is also true

for Slovakia and Subcarpathia.



(6) as follows in effect referred to legal provisions are attached in

additions to the law on property and dose dose of growth on the property,

the total revised wording follows.



The law of 8 June. April 1920. 309 Coll. and n., dose of assets and

the dose of growth on the property.



The National Assembly of the Republic passed on this

the Act:



§ 1.



Dose and the dose increment of assets on the property, which according to the

provisions of this Act shall collect, are intended primarily as a

a prerequisite for the next currency to settle axle loads, taken after

Austria-Hungarian Bank had withdrawn banknotes for retention

banknotes and Giro accounts and Treasury bills by

laws of 25 July. February 1919. 84 Coll. and n., and of 10 March. April

1919. 187 Coll. and n. Přebytkův shall be used to pay for the nejtísnivějších

burdens, arising from the establishment and maintaining the independence of the State

the Czechoslovak, but excluding common deficits economy

of the State; to which end, the surplus levy in this framework may use,

will be determined by a special law.



Financial management is required to levy payments accounting and pokladničně

spravovati separately from other revenue of the State.



Supreme Audit Office of the precise provisions, keep watch over the respect of the

This section within its jurisdiction according to the law of 20 December 2002. March

1919. 175 Coll. and n, and is obliged, no later than 6 months after the

the end of each half-year, administer Special Commission of the National Assembly

a well-documented report on the proceeds of the levy, its use and any

other measures with an appropriate proposal; the Commission shall submit its

message with suggestions both revision, and its report will be published in the

the official newspaper.



The Commission sends to the National Assembly from among their number of Deputies

the House and the Senate 16 8 members; the Commission shall elect a Chairman and shall designate a

the rules of procedure. The first meeting of the Commission shall be convened by the President of the Chamber of Deputies.



I. section.



Natural persons.



And.



The dose of assets.



Obligation to the batch.



§ 2.



Dose of assets are required to:



1. persons in the territory of the country of residence, or here for more one year

present, all of the assets of subordinated equity dose, whether it lies anywhere.

Assets located abroad is not subject to a levy on property just called, if in

a dose of the same species subjected to foreign countries and foreign States to

the same assets in the territory of the hole, according to the principles of reciprocity

they follow. The card about the circumstances shall submit page. In the same range

the dose of assets are required to state the ushers of the Czechoslovak Republic,

who have their place of residence abroad.



2. other persons, subject to a levy on capital assets, if there is

in the Czech Republic.



3. With uncommitted estate in the same range as the persons listed under

REF. 1. and 2.



Local limits of the obligations of the batch.



§ 3.



For the territory of the all the territory belonging to the sovereignty of the Republic

Czechoslovak.



For the assessment of questions that call for equity items is

situated in the territory of the country, is in the Affairs of the material rozhodna fact, where actually

the rights then, where the subject matter of jest; in the case of the right not

case material, rozhodno is the place of residence, or head office of the person who the fulfilment of

is obliged to.



Privileges and patents which have been granted in the country, and accounts receivable,

that in real estate in the Czech Republic are assured, being regarded as

movable property situated within the territory of the country.



Metal and paper money, coins, banknotes, shares,

partial debentures, bonds and similar securities listův,

in the kuksů, bearer securities (bills of Exchange, bills, etc.)

rozhodno is the place where they are stored, or, if you cannot speak about saving,

where to find.



The same principles apply, mutatis mutandis, those days, in order to find out in which

cizozemském State are found objects of property referred to in paragraph 2.

up to 4.



Liberation.



§ 4.



I. benefits of the asset they are, předpokládajíc, that reciprocity is

secured, be exempted:



1. the Heads of foreign States and in the Czechoslovak Republic credentials

diplomatic representatives and consuls from the profession of foreign powers, if they are

foreigners, the bureaucracy and the servants, which is only needed

for the purposes of an Embassy, or konsulátu, or for their families, if

from strangers, with all assets, if it does not matter in the territory of the

real estate, the property of a bound assets of gainful employment according to the applicable

the provisions in the area of the Czechoslovak State, or from domestic

hypotekárních claims. These are on a par with brought members of the missí

foreign States recognized here.




2. the persons to whom the Government contracts entitled to exemption from

benefits from the assets in the scope of the Treaty, as follows, otherwise in the same

extent as the person is below. 1. the said.



II. From the benefits of the assets are exempt assets, if they are permanently,

exclusively and immediately dedicated to, and if it is actually used to

the purposes of religious, public, charitable, educational, or

cultural.



§ 5.



A benefit of the property, if required, in principle, does not exceed $ 10,000, is not subject to

a dose of assets but exceeds this limit shall be subject to a levy on

the assets of the whole.



Exceptionally, the dose of the asset shall be levied only on the amount exceeding 10,000

EUR, if the wage earner, with the exception of the father, who vydržují dependent

members of their families, dependent orphans without parents or

persons not eligible to earnings or less eligible, finally, persons who

mainly have to rely on a fixed income are business, recreation,

a provident or pension from movable capital assets, if in

all of these cases does not exceed the total income of $ 8000 and equity

dose required $ 100,000.



Other benefits to this group of persons, § 55, last. paragraph.



Tv, referred to in paragraph 1. 2. that to mean income in 1919, which for

these purposes, in accordance with the law dôchodkové in particular is found.



On persons who, under the provisions of section 2 are subject to a levy on the assets of the

the entire property, use it as possible para. 1. and 2. only those days, prove that

all of their capital (or income), including assets under this Act

(or the income tax act. dôchodkové) the dose of the assets (or tax

dôchodkové) not subject to, does not exceed the limit in enough. 2. the said.



The subject of the dose.



§ 6.



For personal and substantive obligation to the dose, as well as the amount of the dose of compulsory

equity is the value of the decisive status and delivery 1. March 1919.



This is true whether or not the rainfall odpočítatelných.



The circumstances which give rise to a personal and substantive obligation to dose and

that are backed by the peace treaty, it shall be deemed that there were already on 1 May 2004.

March 1919.



The assets according to the condition and value of the day 1. March 1919 shall be proportionate to the

However, the money or other assets from the asset, in principle subject to dose according

the values of its time in the transfer of 1. August 1914, which was used to

donation or jinakému dedication, whether free, either without reasonable

remuneration, whether the conduct zastírajícím this method of acquisition, if the value of

exceeds $ 1000 individually; amounts under $ 1000 plus only

then, if we can judge from the circumstances on the intention of the net dose of assets.



The provisions of the preceding paragraph does not apply to the taxpayer whose assets under

the provisions of § 2, ref. 1., para. 2., and REF. 2. the levy on property only,

part is subjected to, if she can, that the property to which it is subject,

He belonged at the time, was dedicated to equity under this provision a dose

nepodrobenému.



The Finance Minister is empowered to exclude any donations to charitable purposes, and

všeužitečným sums of over $ 1000 in from the capital, have been subject to the dose if

made until 1. September 1920.



Assets that are subject to the provisions of paragraph 1. 4. the property of the counts

the original owner of the dose, it excludes from the subject property

the fair.



§ 7.



When you save a batch of assets to be added are:



1. the head of the household assets to equity members of the household, if they are

the conditions of § 157 Cust. about pers. taxes *) made, or if it would be made if

equity income provided;



* see Appendix I).



2. the assets of the holder of a fief or temporary family fideikomisu Fortune

tenure, and fideikomisní. Fortune, which is found in the ownership or

Summary of shareholders of the company belongs to the for-profit, adding to unit-holders

in proportion to their shares, and if you cannot search them equally.



Probate assets shall be deemed, until the surrender of the estate in its entirety.



Otherwise, the batch of assets is subject to the owner, after the case of the holder.



Head of household may insist on compensation from a national home

the amount of the full dose relatively on his assets added to the incumbent. In

any dispute shall be decided by the competent ordinary court.



If they are 1. March 1919 the rights or obligations sporny, and the dispute started,

determines the actual condition on that date; any remedy prescription dose of

the property is after the final pravoplatném decision on the licence is reserved.



§ 8.



The subject benefits from assets is any equity without distinction, whether it is

movable or immovable, that provides the proceeds or nothing, if the law

expressly otherwise provides.



Capital within the meaning of paragraph 1. 1. is the file objects and rights of property after

collision liabilities if it depends on the money or have value in money

ocenitelnou.



§ 9.



To the assets of the debtor include: dose



1. agricultural and forestry assets (§ 11),



2. the assets of the household (article 12),



3. earning assets (section 13),



4. jinaké, in particular capital property (§ 14).



Dose not belong to the debtor to Fortune:



1. domestic tools, furniture, clothing and jinaké movable material things,

that is only for personal use and not for profit-making purposes, neb

purposes of jinakého nature; an exception to the § 14, para. 3, lit. a) and (b));



2. the rights from them and provident benefits pense of all kind

pursuant to section 167, in REF. 4., Cust. about pers. taxes *) as well as the rents of all kinds,

that is a direct payment for services performed within the meaning of § at 124. 5.,

Cust. about pers. taxes *);



* see Appendix I).



3. still not due claims of the life insurance, denominated in capital

less than $ 4000, from life insurance in pension is less than the

400 CZK per year, all insurance, contracted on the basis of legal

obligations, then from insurance, agreed with the Constitution, conforming to

the conditions of the lit. (E) the minimum regulation. of 5 April 2004. March 1896. 31., **), and

Finally, from all of the insurance, agreed to by the provincial insurance

Fund in Prague.



**) see Appendix III.



§ 10.



For the valuation of assets is, decide the General components (retail) price,

unless the law otherwise provides.



Components of assets are economic units, t. j. things or rights,

that economic considerations, either alone or with other last

or you belong to each other.



Economically separate things or rights are valued individually, and

rights that are together the economic unit, valued as

whole.



Items or rights which the above are pochybny, they shall be

According to the likely values; If the duration of such objects or

rights, the provisions of § pochybno for 38 REF. 6., para. 2.



Special provisions concerning the various components of property, and of their

Awards.



Agricultural and forestry assets.



§ 11.



The assets of agricultural and forest land includes all accessories

(desktop has liberated the land tax under section 2. 3.

4., Cust. of 24 July 2003. in may 1869. 88., ***) with the land associated

rights and permissions, the capital base and parts, which is dedicated to

the operation of the economy of the farming and forestry, including the

undertakings within the meaning of § 2, ref. 3., Cust. about pers. taxes.)



) see Appendix IV.



* see Appendix I).



As to the award, the provisions of § 10, distinction, cases in which

the property was at the time 1. August 1914 in free trade is purchased; apply here

the price of the acquisition, if the price of the General (sales) lower.



The price of the acquisition means purchase price, plus other expenses acquisition;

the added value of the improvement (even the actual investment and

below.), if it lasts, and an abatement in the meantime, resulting from deterioration.



The Government is empowered to determine the land devoted to permanent agricultural

production as an aid to determine the sales price from the pre-war period

multiples of net revenue and results of the cadastral survey

Institute of agricultural správovědu and taxaci in the agricultural Department of the United

High School of the Technical University in Prague about the prices of land. Price according to condition and

the value of day 1. March 1919 at an average markup of 75% on the price

the pre-war. When farms within a 10 ha acreage devoted to permanently and

exclusively agricultural production, can be fixed price of buildings and inventory

a reasonable surcharge to the price of the land. The Commission is, however, estimated

reserved the right to the following values of uchýliti,

If the circumstances justify a valuation of higher or lower.



Help to determine the selling price of the asset is the price rate of the forest;

otherwise, it applies the same reservation as in the last sentence of the previous paragraph.



Land building and land, its location determined are to be

stop, they shall be pursuant to the provisions of section 10.



Assets according to the law of 16 June. April 1919. 215 Coll. and n.,

engrossed appreciate also pursuant to the provisions of the preceding paragraphs;

If the assets taken over up to 10 years at a price lower then the

dilute an aliquot portion of the dose. Details shall be regulated by law.



The property falling under the provisions of the Act of 27 April 2001. in May 1919,

REF. 318 Coll. and n., soil fine pachtýřům, excludes from the

property of the original owners and the purchasers shall be as

ownership was passed already before 1 May 2004. March 1919; compensation pursuant to § u

8. the Act. However, belongs to the property of the original owners.




In real estate that will be expropriated pursuant to the Act of 17 May. December

1919, no. 20 Coll. and n. from 1920, corrected prescription benefits under

refunds granted for the property.



The assets of the House.



§ 12.



The property includes a house building area, building on it, including buildings

side, the buildings belonging to the courts, with associated rights and buildings

permissions as well as accessories.



The provisions of § 11, para. 2. and 3., apply mutatis mutandis.



Tool for finding General (retail) prices is for residential buildings,

situated in areas which, according to § § 8 to 10 of the Act. article. (VI): 1909

are subject to the tax, the tax is completely tenement apartment in accordance with § 13 cit. Cust. article.

subjected to yield after deduction of 30% of the costs of maintenance and amortisaci,

the other buildings, residential commercial value within the meaning of § u 164, para. 1. "

Cust. about pers. taxes *) according to the State in 1913, knocks-out as follows

the observed yield (commercial value) on the basis of this Decree (utility

the calculated values) prescribed neb full state tax obligations with the side.



* see Appendix I).



General (sales) the price of the average 25násobným yield

(sanitary) identified under the preceding paragraph. Price referred to in

State and the values of the day 1. March 1919 at an average mark-up to 60%

the price of the first. To both the prices recorded under the preceding paragraph shall

the value of the tax benefits or tax exemption at the material time.

The Commission is, however, estimated the reserved right to both of the following

the values of the odchýliti, if the circumstances justify the award of a higher or

lower.



The Government is empowered to establish, as necessary, for building a residential or

buildings used for other purposes than to live there (e.g. agricultural production,

industrial and below), other equipment value; otherwise, it applies the same reservation

as in the last sentence of the preceding paragraph.



Belongs to the building other than the owner of the place, on which shall

any reasonable portion of the aggregate values of the building and of the land.



Worth earning.



§ 13.



Equity earning includes all property objects and rights, including t.

ZV. ownership of the mountains and the diesel fuel that is used the operation of the undertaking

gainful employment or to profit seeking, which do not fall under the

the provisions of § 11.



In general the value of the sales price that she can be

provided further business in the free trade agreement for the entire

Enterprise rearm; Apart from this reservation, to apply the valuation sections of the assets

gainful, spadajíc under the provisions of §§ 11, 12, 14 to 17, the provisions

These sections, in the valuation of parts of the assets of another kind of gainful

the sales price.



The price a market or is assumed to be the sales price.



Exceptions apply in the following cases:



I. by the price of the acquisition valued:



and) in 1919, the purchased item, if this price is higher than the price

the sales;



(b)) of the raw material, ancillary and consumable materials, if in its own production

process.



II. prices shall be set according to the production semi-finished products in the initial period

processing; This price includes the direct costs of production, with due

share of the cost of production, including the General amortisace to

installations for the manufacture of permanently dedicated.



III. the Government shall be empowered, in order to establish, as necessary, in the most important

the industrial sector for machinery and equipment equipment value; the assessed

the Commission is, however, reserved the right of those steps were

odchýliti, the circumstances justify a valuation higher or lower.



IV. Net worth earning, t. j. Fortune according to the condition and value of the day 1.

March 1919 after a collision with this property-related debt (section 18),

reallocated to 70%.



Equity jinaké.



§ 14.



Fortune jinaké includes all items of property and rights,

that do not belong to assets within the meaning of § § s 11 to 13, including all

property items and all property rights, implying income

referred to in § or § for 124 in 169 Cust. about pers. taxes), as well as not yet

undue claims from insurance on the life or injury of the person (art. 17, para. 2.)

in the capital, with the exception of the neb pension referred to in section 9, paragraph 1. 2.,

REF. 3.



For the insurance capital shall be deemed for the purposes of the preceding paragraph, each

the insurance, which will pay the exact amount of cash, according to the text of the

an insurance contract.



The items property in the paragraph. 1. počítati is mentioned, namely whether or not:



and articles made of precious metals), gems, pearls, objects of art,

decorative and sumptuous (including antiques), as well as collections (including

the individual items of them) that have been acquired for valuable consideration 1. August

1914, exceeds the value of the individual items or more items

of the same kind or belonging to him, calculated in accordance with § 15, last.

paragraph 1., $ 5000;



(b)) the same articles except when antiques do not fall under the

the provisions of lit. and) exceeds their total price in accordance with § 15, last.

paragraph 1., $ 300,000. Excluded are further objects and collections, many of which

the Ministry of education and national education recognizes that it serve the public

or educational, and undertakes to the owner of them without the permission of the

the Ministry of education and national education for a period of 10 years of nezcizí. Will sell to

the object or collection at this time, the remuneration used to additionally holds

the basis for the batch.



§ 15.



Foreign kinds of money, domestic coin and business kurantní, devisy,

cheques, vouchers and coupons on foreign currency, nemincované and unprocessed

precious metals will be appreciated according to the odhadních values in the annex. And the regulation of

April 23, 1919. 217 Coll. and n., on the sea and neznamenané

securities according to the odhadních values in the annex. (B) of the same regulation, which

the Government will complement and corrects the way that the extraordinary price changes

only transient in nature will not be přihlížeti, and that prices will determine the diameter of the

longer periods prior to 1. in March 1919. Securities that in annex II. (B) are not

given, they shall be limited to reasonable exchange rate odhadnímu rate of similar values.

Securities denominated in a currency of the Austro-Hungarian, payable in the currency of the

one of the States in order, including certificates issued by the former State

the Austrian Hungarian Empire, will appreciate the neb is an average exchange rate of the Crown of the Czechoslovak

in 1919. Award of the war loans will be adjusted by a special law.



Domestic small coins, banknotes, Treasury notes and Treasury bills

According to the nominal prices are counted.



For the valuation of kuksů, shares of companies with r. o., on communities and

under the. rozhodna is subject to the following paragraph, the sales value of the

kuksů shares, after a case is the value of kuksů shares by

the total assets of the company by, communities, etc.



Shares in the economic and income communities and three will be appreciated

with a nominal value, if this does not exceed $ 50.



Receivables and debts in foreign currency, that were originally on the currency

the Austro-Hungarian, however, are splatny in the currency of one of the States

in order, they shall be according to the odhadních values in the annex. And the regulation of

April 23, 1919. 217 Coll. and n., and prescription dose adjusted according to

rate at the end of 1922, possibly according to the course of past performance. Page

is, however, under the consequences of criminal prosecution for concealment of the dose required to

incorporation of receivables in foreign currency and the rate of the actual performance of the oznámiti

financial Directorate on your return or payment at a later date to

30 days after payment. Other receivables capital appreciate, according to

the amounts to which are added, unless special circumstances warrant the

Awards based on higher or lower than the nominal value, or that

the claim sounds on a different subject than money; in this last case, the

appreciate the value of the claim according to the value of the subject.



Nezúročitelné, but obmezené claims time clause shall

According to the amount, it will be stored until due date at 4%, equal to

capital to the seller. To the claims of the apparently bad will not be at all

přihlížeti.



Items in section 14, lit. a) and b), they shall be referred to, in the case of lit.

and they shall become, is) price of a generic (retail) price is lower, in the case of lit.

(b)) then the price of a General (sales); otherwise, it applies under the circumstances of the case

the provisions of § 11, para. 3., mutatis mutandis.



§ 16.



To determine the capital value of the benefits or performance within the meaning of § for 124,

paragraph. 2., ref. 5. and 6., Cust. about pers. taxes *) If a levy on assets

are subject to (para. 14), you must first determine the General value of benefit

or performance of one year previous, and if the benefits or performance of

still lasted one year, based on the approximate amount of the current year. In

doubts about the duration of the benefit or performance must have considered that the

they last for an indefinite period. The perks of Fortune capital is 4%, if

There is nothing else found.



* see Appendix I).



For termination benefits or performance, for a period of obmezených, the capital

value according to the State on the day determined in accordance with the attached table (annex),

However, if the duration of the benefits or performance of a condition for living

one or more persons, not capital value, under paragraph 1(a). 4. and 5.

calculated, be exceeded.



When benefits or payments in perpetuity with a capital béře

a value of 25násobná for performance or benefits indefinitely, if it is not


need to use the provisions of paragraph 1. 4. and 5., 12 1/2 times the annual

amount.



The value of the benefit or performance, obmezených on for the life of people,

by the age of the person whose death right shall expire, and béře in old age

her:

| in | 15 | year | | 20násobným |

| | | 15 years over the | and | and | | | 17 35 years "|

|" | 35|" |" |" |50 |" |13 " |

|" | 50|" |" |" |65 |" |8 " |

|" | 65 | "|" | "| |" | 75 5 1/2 "|

|" | 75 | "|" | "| |" | 85 3 1/2 "|

|" | 85|" | | 2 " |



an annual delight or consideration.



Depends if the benefit or performance on the life of more than one person by

way that, when the death of a person who dies first, benefits or performance

cease to exist, for the calculation of the value of the capital. 4. age

the oldest person; they insist the benefits or performance until the death of the person who

the last time he dies, the decisive is to calculate the age of a person, the youngest.



§ 17.



The value of the non-insurance claims so far is the value determined in the

an inventory of policies, carried out on the basis of the Act. of 25 June 2002. February 1919

REF. Coll. 84, n., and r. the Government of 10 March. April 1919. Sb 184.

from. and n.



The value of the insurance accident, agreed on the basis of the refund of premiums

is the sum of the net premiums, zapravených before the decisive day.



Insurance companies are required to the insured and the amount of tax administrations

referred to in paragraph 1. 1. and 2. When I leap and correctly been able.



Precipitation, conditions and support time.



§ 18.



To see the assets of dose required, collides with the gross assets of the debts and

encumbrances; net worth is, then the basis for the assessment.



For the valuation of debts and encumbrances as policy applies for the valuation of goods and rights.



As a debt can be odpočítati before 1. in March 1919, due that day

However, till now the period of direct taxes nezapravené (military taxes) with

Accessories, one sixth of the war tax on higher profits (income)

for 1919 according to Cust. article. IX: 1918.



If the taxpayer tax for any of the years 1914 to 1919 till now

prescribed, or if it can be based on the additional Declaration (Declaration)

or other circumstances to them a tax assessment higher, may, at the time before the

1. March 1919 attributable tax period till now own UN-assessed

calculation of the poplatníkova be deducted from the assets subject to the dose,

If the taxpayer until the date on which he filed a return to the dose, taxes

paid and payment of this proof.



An additional tax of neb regulation fix their prescription has the effect of

an adequate correction of the prescribed dose.



The same can be odpočítati before 1 January 2007. in March 1919, but payable nezapravené

the percentage of transfer and inheritance taxes. Where a claim of the State to

such charges before the 1. in March 1919, however, if the fees have not been to the

period assessed, is also to look to them.



If there are assessment or finishing only after the imposition of the levy from

assets, is this a reasonably accounts. Any countdown

the dose of net assets, however, is no longer subject to the uplatniti

in a confession.



Srážeti must not be:



1. common household debt more than that at the last

the tax assessment dôchodkové as income detected;



2. debts and encumbrances that are worth based on no. 1., para. 2.,

a dose of assets not subject to economically in the context.



If it is only on the property in no. 2., referred to, sraziti can be only those debts and

the burdens that this property are economically in the context.



About it, if the economic link between liabilities and equity,

does not act in and of itself, was a commitment to the public books is inserted;

on the contrary, is such a link, in particular, those days given, if an undertaking has been

based or taken to the acquisition or improvement of property or využitkování

or for the purpose of gainful.



Debts and encumbrances, whose economic relationship with the neb the parts

equity is not a must, odpočísti only in proportion of the value of

the total worth of the assets of the debtor to the dose, so sraziti can just the

the amount, which quite looks like on the equity poslednější.



§ 19.



The rights and obligations that are tied to the condition of the swap, they remain

in the valuation of assets outside of the number, or even no

neodpočítávají.



Rights and obligations of which the duration is subject to the condition

an expiry, being regarded as unconditional, depending on the circumstances

the provisions relating to the counting of the capital value of the time

an indefinite period (article 16).



The rights and obligations that are bound to time, are subject to the same clause

provisions, depending on if it is a proof of time počínací or ending.



(B).



The dose of growth on the property.



§ 20.



Of the increase in the assets of vybéře, in addition to the benefits from the assets of

increment.



Addition to property depends on the difference between the starting capital (§ 23) and

assets final (section 26).



If this act otherwise provides, apply for a contribution to asset

also, by analogy, the provisions as to the asset.



§ 21.



From the observed increase excludes the amount of 10.000 CZK, only the rest of the

shall be subject to a levy on the increment.



section 22.



When comparing (§ 20) must always srovnati a fortune final with the entire

worth starting.



However, if the increment is subject to property is only partially (§ 2, ref. 1. "

paragraph. 2., and REF. 2.), you can srovnávati initial equity only as long as

consists of parts of the corresponding assets of the final.



If they are in the case of section 7, para. 1., ref. 1. this law ratios

Home delivery 1. March 1919, other than 1. January 1914 or in time

later (section 25), merges and saying goodbye to the assets of the individual persons who

According to the State 1. January 1914 or later in time (§ 25) in the account of the

come, so that the assets consisted of initial capital the same people

as a final fortune.



To determine the increase in the assets of neodpočítá neither with nor

is added with the receiving capital value of maintenance contributions

between parents and children or between spouses (article 157, paragraph 2(b). 5., Cust. about pers.

taxes), or absolute, if these delights nature of the right of property.



* see Appendix I).



section 23.



The initial capital is the equity that is established under the provisions of the odd. I.,

lit. And, this law but according to the condition and value of the day 1. January 1914

or later (section 25) and does not act, provide this

equity income subject to tax dôchodkové or nothing; § 13. IV.,

set-off of 70%, does not apply when the findings of the initial equity of gainful employment.



The provisions of § 3 shall apply, mutatis mutandis, to determine the initial equity.



The value of life insurance, denominated in capital and ongoing 1. January

1914 or later in time (section 25), which were up to 1. March 1919

zapravovány only the periodic payment of premium, will appreciate in the equity

the initial one-sixth less than the worth of the final. In the other

cases, as well as for insurance, referred to in section 17, para. 3., i.e. for

the initial assets of resolute way oceńovací referred to in paragraph 1. 2. the same

section.



Capital value of the benefits and performance under section 16, paragraph 2. 4. If

obmezeny are the living people, as well as the capital value of the insurance on the

life in retirement is calculated, if the insurance or the right to

perks or obliged to the performance lasted for 1. January 1914 or in time

later (section 25), the same sum as the initial capital to equity

final.



If the value is worth less than the initial $ 5000, or, if the initial

worth a passive is counted for the purpose of examination of the increase in the assets of

the amount of $ 5000; the provisions, however, this does not apply to the persons referred to in section 2,

REF. 1., para. 2., and REF. 2. not subject to a levy on assets

any addition to his fortune.



§ 24.



Served to the tax assessment for the year 1915 dôchodkové calculation according to

economic (net) of the year, the calendar year is not

identical, and the value of assets is decided by the State earlier this year

economic (net) předpokládajíc that the taxpayer wishes

and that the findings of the condition and value of the property at that time happened according to the rules

accounting.



§ 25.



Moves-if the person is on 1 May. January 1914 abroad later in the bydlivší

territory, or after that date, shall become the property of principle here, dose

inspected, for comparison with the final status and the value of equity in the

later that day, when the following circumstances are present.



Increases the range of assets in principle, dose inspected by a person

that in this country no longer assets on 1 May 2004. January 1914, later I

moved, or property within the meaning of paragraph 1. 1. acquired the same principle applies

as in paragraph 2. 1., but only in wealth, which is as follows.



section 26.



The final is worth seeing to the provisions of §§ 27 and 28 of this Act,

assets recorded under the provisions of the odd. I., lit. And, this Act on 1 May 2004.

March 1919.



section 27.



From final fortune is an abatement:



I. According to the value in the time of the acquisition of 1. January 1914:



1. assets, which were acquired:



and the idea of heritage) references, including an idea based on the compulsory piece;



(b) in the case of the death of donation);



(c)) on the basis of contracts of wedding, if transfer of assets according to the wedding

contracts occurs only after the death of her husband's (the Community goods on the case

death, obvěnění, salary, widow, etc.);




(d)) the idea of the fief and family fideikomisu, even if it does not become so

following his death, the temporary holder.

The dedication, which was imposed on the licensee in favour of third parties to

in case of death, or that the purchaser to third parties on the last wish

zůstavitelovo has made, being regarded as references and such persons under the

odkazovníky. A dose of the increment is subject, however, in all these cases,

as an addition to the property she the amount by which the value of this property

exceeds the value of its day 1. January 1914 or later in the day (§ 25).

The value of the u. 1. This means net value;



2. capital the capital value of the neb annuities, if they form a substitute for

damage to the body or disease, which was caused by a person required

dose of assets, total or partial incapacity of earnings;



3. capital for all types of life insurance, if it does not exceed the total

the amount of $ 10,000; over this vybývá, shall be the property of the final;



4. the capital value of the rent (section 16) of all kinds of life insurance,

If the enjoyment of retirement does not exceed the aggregate annual amount, $ 1000; otherwise,

the provisions of order No. 3.



II. Property which at the material time Hess to the Fortune počátečnému, which

However, at the time of of 1. January 1914, became the capital of the compulsory dose, according to the

the net worth of these assets, what was at the time the changes listed below under

REF. 1. to 4.



Changes to these záležejí:



1. in the sale;



2. in the change of destination or in the payment for insurance of the material, in this

the case, however, only as long as the amount paid shall be replaced by the actual

the value of the thing insured;



3. immigration to the territory; § counts down method

25, para. 2.;



4. that the assets referred to in paragraph 1. 1. neb proceeds its used was

to improve the reproduction of the debtor's assets or the dose; the amount, however,

to odpočítati, a reduction of about what on the other hand have shrunk assets

dose of compulsory transformation in fortunes optional dose.



In all cases, no i. and II. is things to the circumstances of the parties

justifying the subtraction, in the cases of § 2, ref. 1., para. 2., and REF.

2. also, the values for which subtraction is seeking, are part of her

the final equity pursuant to § § s 26 and 28.



The provisions of order No. II., ref. 4. applies only, if the assets of the nepodrobený

a batch of assets pursuant to section 2. 1., para. 2., and REF. 2.



section 28.



The property is added to the final values that, patříce the dose

in principle, compulsory, imposed after 1. August 1914 in a foreign country, if it

on the day of the record in the possession of the parties are.



The provisions of this section does not apply to the taxpayer whose assets under

the provisions of § 2, ref. 1., para. 2., and REF. 2. the levy on property only,

part is subjected to, if she can, that the property to which it is subject,

He belonged at the time of his store to a fortune based on this provision, the dose

nepodrobenému.



section 29.



The starting point for the examination of the initial equity (section 23), and its values are

AIDS (confession, etc.) provided by the taxpayer to establish the direct taxes

in the year 1914, therefore, possessions, how they have been taken for a basis for the assessment of these

taxes on that year, or in the cases of § 25 tax return dôchodkové

(capital, interest tax and rent) on the year closest to the next, if

the circumstances in paragraph 25 referred to occurred immediately before the beginning of this

of the year.



Every other property under this Act, a dose of assets in principle subject to,

as well as higher values of property referred to in paragraph 1. shall be set to 1.

the initial assets of just those days, where the taxpayer is a plausible that there

in the decisive time fortune was, or that it has a higher value.



If the value of the assets and satisfy the established, i.e. the assessed the Commission

required to the data side of the přihlížeti, if the party expressly waives

resistance against a reasonable repair prescription the taxes in question direct due to

the limitation period.



However, if the card is not in this or that direction, is estimated by the Commission

-looking to the provisions of § 23, last. paragraph. -authorized, with due

taking into account the results of the investigation and their own knowledge by

discretion to produce such a capital initial examination.



(C).



Common provisions for the benefit of the property and the dose of the increment.



Amount of the batch.



section 30.

| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |

| Dose | The dose of growth is in the initial capital |

| of | of | from | from | from | from | from | from | from | from | from | from | from | from | re |

| | final maje | 0 | 500 | 25 | 100 | 400 | 900 | 1,6 | 2.5 | 6.4 4.9 3.6 | | | | |

| | Fortune neb tku | to | in | 000 |. 00 |. 00 |. 00 00 |. | 00. | 00. | 00. | 00. | 00. | 10 |

| | | increment amounts to 500 | 25 | to a | 0 | 0 | 0 | 000 000 | | | 000 000 000 | | | 000 000 |

| | | CZK 100 000 | | | and | and | and | and | and | and | and | and | and |. 00 |

| | | | € |. 00 | 400 | 900 | 1,6 | 2.5 | 6.4 4.9 3.6 | | | | 10 | 0 |

| | | | |0 |. 00 |. 00 00 |. | 00. | 00. | 00. | 00. | 00.000 | EUR |

| | | | | CZK | 0 | 0 | 000 000 000 | | | 000 000 000 | | |. 00 | |

| | | | | | EUR | EUR | EUR | EUR | EUR | EUR | EUR | CZK | 0 | |

| | | | | | | | | | | | | | EUR | |

|v | | |

| proc | | |

| ente | | |

| ch | | |

| | | | | | | | | | | | | | | |

| from the very first | | | | | | | | | | | | | | |

| 1.0 | 25,000 | 16 | 14 | 12 | 10 | 8.6 | 7.1 | 6.2 | 5.7 5.3 5.5 | | | 5.1 | 5.0 | 5.0 |

| | | 0 | 4 | 7 | 8 | | | | | | | | | |

| | other | | | | | | | | | | | | | |

| 3.0 | 75,000 | 18, 17, 16, | |, |, |, 14 12 | 10 | 9.7 | 9.0 | 8.7 8.4 8.2 | | | | 8.0 |

| | | 0 | 4 | 2 | 6 | 7 | 9 | | | | | | | |

| | other | | | | | | | | | | | | | |

| 6.5 | 300,000 | 22, |, |, 21 21 | 8 | 16, 18, 14, 13, | |, |, |, 12 13 | 12, 12, 12, |

| | | 0 | 7 | 3 | 1 | 1 | 0 | 7 | 8 | 3 | 9 | 7 | 6 | 5 |

| | other | | | | | | | | | | | | | |

| 11.0 | 500,000 | 27, 26, 26, | |, |, |, 25 23 | 21, |, |, 20 18 18 17 |, |, | 17 | 17 | 17 |

| | | 0 | 9 | 6 | 5 | 9 | 9 | 1 | 9 | 3 | 9 | 7 | 6 | 5 |

| | other | | | | | | | | | | | | | |

| 15.5 | 700,000 | 31 | 30 | 30 | 30, 29, 27, | |, |, | 25 24 23, |, |, | 22 22, 22, 22, | |, |

| | | 0 | 8 | 9 | 2 | 1 | 5 | 8 | 3 | 3 | 9 | 7 | 6 | 5 |

| | other | | | | | | | | | | | | | |

| 19.5 | 900.000 | 34, |, |, 33 33 33 33 |, |, |, |, to 32 30 | 29, 28, 27, | |, |, |, 27 27 | 27, |

| | | 0 | 8 | 9 | 6 | 1 | 2 | 9 | 5 | 4 | 9 | 7 | 6 | 5 |

| | other | | | | | | | | | | | | | |

| | 1, 100,000 23.0 | 36, |, | 35 35, 35, 35, | |, |, |, |, |, |, to 32 32 | 31, 31, 31, | |, |

| | | 0 | 9 | 9 | 8 | 5 | 0 | 3 | 5 | 6 | 0 | 7 | 6 | 5 |

| | other | | | | | | | | | | | | | |

| | 1, 300,000 26.0 | 37, 37, 36, | |, |, |, |, |, |, |, |, |, |, |, |

| | | 0 | 0 | 9 | 9 | 8 | 6 | 2 | 7 | 2 | 8 | 6 | 5 | 5 |

| | other | | | | | | | | | | | | | |

| 28.0 | 1, 500.000 | 38 | 38 | 37, 37, 37, | |, |, | 37 37, 37, 37, | |, |, |, 36 36 | 36, |, |

| | | 0 | 0 | 9 | 9 | 8 | 7 | 6 | 4 | 1 | 8 | 6 | 5 | 5 |

| | other | | | | | | | | | | | | | |

| | 1, 700,000 29.0 | 39, |, |, 38 39 | 38 | 38 | 38 | 38 | 38 | 38 | 38 | 38 | 38 | 38 |

| | | 0 | 0 | 9 | 9 | 8 | 7 | 6 | 6 | 4 | 2 | 1 | 0 | 0 |

| | other | | | | | | | | | | | | | |

| | 1 29.5 900.000 | 39, 39, 39, | |, |, |, 39 39 | 39, 39, 39, | |, |, | 39 39 39, |, |, |, 39 39 |

| | | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 3 | 2 | 2 | 1 | 0 | 0 |

| | via | | | | | | | | | | | | | |

| 30.0 | 10,000.00 | 40, 40, 40, | |, |, |, 40 40 40 40 |, |, |, |, 40 40 40 40 |, |, |, |, 40 40 |

| | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

| | | | | | | | | | | | | | | |



section 31.



Are included in equity shares, or jinaké shares in enterprises

companies and other legal persons, subject to a levy on assets

in accordance with section II. This Act, the application shall be reduced dose of assets

assessed under section 30, sl 1. and 2., kvotu, looking quite on this

part of the property, the following rules apply:



1. If a person Was legal only part of their net worth is subjected to

a dose of property under this Act, the previously mentioned kvota

in proportion to this section to the entire assets of the legal person.



2. the Dose cannot be zkrátiti higher amount than what is spent on these shares

shares of benefits prescribed by the legal person. For the calculation is

the record of the first payment order issued by the company (after any

the provisional payment to the claimant under section at 39, para. 3.).



3. A batch of assets referred to in (II). the section of this Act is to be equated with the demand for the

load legal persons abroad, within the meaning of § for 42. 1. and 2. POS.

paragraph.



4. Load the legal person within the meaning of the previous paragraphs

prokázati is a party. A legal entity is obliged to all necessary

papers to offer her.



The provisions of this section do not apply to enterprises income shares

and economic societies and unions referred to in section 15, para. 4.,

the shares or other interests of foreign legal entities, which

in the Czech Republic do not have any of the establishment, if such persons are not in the

own State levy on assets within the meaning of § for 42. 1. and 2. POS.

paragraph 2, subject to.



If the shares or legal persons of foreign ground

the calculation referred to in paragraph 1. 1. capital can be subjected to a fee in the country

According to § 5 of the law of 12 June 2001. September 1892, Nr. 171., and section 120 of the Act for

of 6 May 1999. March 1906. 58. the Ministry of Finance shall determine.



Discount.



§ 32.



If they are in the head of the household outside of the pension to the wife of the family

the home, reduce the dose according to § 30:



1. by 10% for each such member of the family has one, if

equity does not exceed $ 50,000 dose required;




2. by 5% for each such member outside of the two, if the dose of mandatory

equity exceeds $ 50,000 but less than $ 100,000.



In cases where the assets of the dose does not exceed $ 200,000 mandatory is

the assessed the Commission's discretion, shall be entitled to the special přihlížeti

circumstances, that the tax within the meaning of section poplatníkovu eligibility for 174, para.

2., Cust. about pers. taxes *) pose a serious threat if it has already been taken on them

into account under paragraph 1(a). 1. in the way that the dose can be reduced than

15%; However, such resolution requires the presence of two-thirds of the members of the

of the Commission.



* see Appendix I).



The reasons which prompted the Commission to such a decision, the decision should be in

model reference number in detail.



The place where the dose amount.



§ 33.



The levy shall be determined, and prescribes where there would be a tax on the year 1919 in accordance with § u

31 of the Act. article. X:1909 předepsati and vyměřiti tax dôchodkovou.



Authorities of the drop.



§ 34.



Don't drop the proceedings it is for the same batch of financial management authorities,

that set up are for storage management for tax dôchodkové, therefore, next to the

financial ředitelstev commissions (the complaint) established pursuant to section odhadním for

55 the Act. article. X:1909, § 11. article. XXVI: section 27 1916 and Cust. article.

XXXII: 1916, subject to the provisions of sections 39 and 40 of the Act. article. X:1909 and

Similarly, the provisions of § § s 191-193, para. 1., §§ s 194, 195, 196, para.

1., and § 197 Cust. about pers. taxes *) then the appellate committees established under

Cust. of 26 March. March 1920. 198 Coll. and n, whose paragraph 7, sentence

Second, to control the dose is amended the second paragraph of this section.



* see Appendix I).



If the vote of an absolute majority of a digit

the vote, if when you vote no

the result, the average estimate of individual members of the Commission, as the digits

the Commission usnesená.



Control.



section 35.



Provisions relating to the duty dôchodkové, applies mutatis mutandis to

saving a batch, if that law does not otherwise.



A confession.



§ 36.



Each head of household (section 7, ref. 1.) is required to for myself and members

of your household within a period from the general financial řiditelství

for Slovakia and the financial report of the civil administration chefa Podkarpackie

RUS for Subcarpathia will be publicly announced and must at least

for two months, without further Special prompted the normally administer

the competent tax authority, in places, however, where is the financial

řiditelství, exclusively for this either in writing or by formally received the confession

on the form provided for:



1. If on 1 May 2004. March 1919 property, what and in what amount, and



2. If on day 1. neb in January 1914 for jinaký decisive initial capital

day (sections 34 to 25) fortune, what and in what amount,



3. as well as any circumstances relevant for the examination of additions (§§ 27,

28).



For carrying the legal representative submits a declaration officially established by the neb,

for the estate of the person with uncommitted, to represent them are

called upon; However, if the deceased was committed after 1. March 1919, he shall

confession of the person to whom it was entrusted with the management of the estate, after the case of legal

successor.



Let it be substantiated by declaration, drawn up in ubezpečením is the best

knowledge and belief, and that the factual data and completeness of the Declaration may be

the body dotvrzeny the judicial oath.



For the purposes of the imposition of the levy, in particular an accelerated the establishment of lists of persons

probably the dose required, property items subject to dose,

Furthermore, submission of returns and under. introduces an obligation for civil work

public authorities, institutes and private individuals, physical money and legal,

to whom these cases accorded the rights and obligations of the parties are

official. The Minister of Finance shall be empowered to make preparatory work for the United

with the exception of law appointed dose of 25 June. January 1914,

REF. 15.



section 37.



In return we must beheld all the assets subject to the levy separately

by giving all the components of the debt for the awards

vesting conditions, circumstances and facts, as well as showing the value.



To obtain certified copies of the lists of occupations připojiti soupisových, submitted

for each group of assets within the meaning of the law of 25 June. February

1919. 84 Coll. and n, and the Act of 27 April 2001. June 1919. 369

Coll. and n, and for which the Office udati were to inventory the submitted. Copies of the

shall be exempt from fees.



Also in the uplatniti Declaration is entitled to benefits under this Act

dedicated stating all relevant circumstances; to exercise the claims

These following the imposition of the benefit does not it is allowed.



More detailed provisions on how to return sestaviti,

released by regulation.



If the value of the property cannot be exactly vypočísti, but only odhadnouti,

simply, if the claimant fails to return in place of numeric indication shall be given in

Returns all the facts indicate AIDS covered by the neb to estimate

the values should be.



In return so be it also listed assets not subject to dose, if necessary, with

the reasons therefor; also listed at possessions in accordance with § 10, last. paragraph 1.,

doubtful, and let it be stated, why are pochybny, and if the interim

exclusion from the calculation basis (section 38. 6., para. 2.) on the spot.



The taxpayer is also obliged to express whether it intends to pay the levy in

money or other parts of your property (article 55, paragraph 2. 1., ref. 5. and 6.);

in this case, is then popsati and indicate in detail, they appreciate

the values that it intends to carry on the account benefits.



Investigation authorities and in particular the management and the Commission.



section 38.



The provisions of § § s 205, 206, para. 1. and 2., §§ s 207 to including 216, Cust. about

OS. taxes) applies mutatis mutandis when saving benefits with the following deviations and

Accessories:



1. The absence of compulsory Declaration within a prescribed period (section 36),

a dose of about 2% of the calculated amount of the batch; If not so, even after the previous

call for submission of tax return, increase the dose by a further 3%; prompting this

obsahovati shall expressly alert on this legal consequence.



Missing (art. 205, para. 4., Cust. about pers. taxes *) (can only, and it

no later than at the revocation omluviti, if the party can do to her natural

event or jinakou an unpredictable or inevitable events

It was a timely return prevented not administer.



2. the communication of doubt within the meaning of § 210 for Cust. about pers. taxes *) refers to the

only the data of the facts, if they were not detected in the cluster storage

the management of the tax dôchodkové, after hearing the parties.



3. the other conditions of section at 212, para. 2. clause 2., Cust. about pers. taxes *)

a summary estimate of dose is allowed compulsory assets several taxpayers,

If the assets for each individual does not exceed CZK 30,000.



4. the financial řiditelství neb Board or the Chairman of the its is

entitled to call upon the return to the submitter of a factual nature giving

before the District Court of their place of residence, as evidenced by the oath, composed for

the consequences of a criminal act of perjury oath of witness; denies or

fails if the oath is assessed, the Commission is entitled to uložiti dose without

further interaction between the parties according to the AIDS her accessible.



5. The legal consequences of acts and omissions within the meaning of §§ 205 and 213 of the Act. about

OS. taxes *) not ephemeral, even though the party subsequently participate in the negotiations.



6. the Commission assessed the provisions for each taxpayer the amount of dose

the compulsory initial and final fortune, either on the basis of the number

the calculation or, if this is not possible, an estimate of discretion is

taking into account all identified neb her otherwise known the facts.



If the pochybno, whether in principle subject to dose in the fortunes of the day the record here

they were (section 37, paragraph 1. 6.), the Commission may at the request of the parties such

possessions vyloučiti of the calculation basis for the time being. The taxpayer is, however,

obliged to under the consequences of criminal prosecution for concealment benefits do

to the appropriate taxing řiditelství within 30 days from the day of doubt

its no longer, relevant notices and been able to with him all the necessary information

or prokázati until 31 December 2004. in December 1922, why these Data till now

He could not do.



The Commission shall be entitled to taxpayer uložiti spending investigations, if there

the conditions of § 213 in the Cust. about pers. taxes *) or showed his giving in

the essential directions of knowingly incorrect, in both cases, however, only

those days, according to the results of the investigation if the value appraised by the Commission

provided exceeds the value of the taxpayer's claim of more than one

one-third.



Coin, which estimated the spending of the investigation the Commission discretion

edits, not přesahovati a half percent of the difference in values, unless

that would be the actual costs were higher.



About the rekursu the Commission shall decide the appeal.



* see Appendix I).



Order for payment.



§ 39.



The amount of the benefits shall notify to the side of the financial řiditelství payment order, the

the formula shall designate by regulation.



On the establishment of the elevator of the payment orders, as well as options to nahlížeti

them shall apply mutatis mutandis the provisions of § for 217, para. 3., Cust. about pers. taxes.)



* see Appendix I).



The Minister of Finance shall be empowered to give the dose as needed, vyměřiti

financial řiditelstvím by State and property values, as they were in the

return (section 36) presented the provisional order for payment with the proviso that


a prescription will be in proper storage management in accordance with the applicable provisions of

tested; the interim prescription dose does not have for other

legal consequences, than the amount provisionally assessed in

the amount calculated on the final order for payment, or the excess, if any, is

returns.



Interim assessment is only what may be appealed in the calculation and

prescription benefits; about the rekursu decides on Slovakia chief financial

řiditelství, in Carpathian Ruthenia financial report chefa civil administration.



The appeal.



section 40.



The provisions of sections 11 to 15 of the Act. of 26 March. March 1920. 198

Coll. and n., applies mutatis mutandis when saving benefits with the change in

the first sentence of paragraph 4. § 12 designated boundaries shall be determined at the

$ 50,000 worth of dose of the debtor.



The provisions of § u 38, no. 5., this law also applies to the Control Board.



The ban on the movement of the dose.



§ 41.



The provisions of § u 238 Cust. about pers. taxes) shall apply mutatis mutandis with the proviso that the deviation

Instead, the limitation period provided for in § in 1379. Cust. there that is true

the general limitation period is 32 years old.



* see Appendix I).



II. section.



Companies and other legal persons.



Obligation to the dose from the assets.



§ 42.



Dose of assets are required to:



1. All companies subject to the posting of both domestic and foreign,

subject to the tax in principle, product companies publicly by using double-

Cust. article. (VIII): 1909, LIII: 1912 and XXXIV: 1916, even though they are exempt

from this tax, or taxing the benefits they enjoy.



2. Domestic and foreign limited company obmezeným under the law

of 6 May 1999. March 1906. 58., regardless of the amount of capital

the Basic.



To the REF. 1. and 2.: Domestic entities are subject to the dose to all

property, then the aliens in wealth in the country.



The assets of domestic legal entities abroad, lying is not subject to dose 2.

Domestic and foreign limited liability companies under the law of obmezeným

January 6. March 1906. 58., regardless of the amount of capital

the Basic.



To the REF. 1. and 2.: Domestic entities are subject to the dose to all

property, then the aliens in wealth in the country. of the assets only

those days, if it is subjected to a dose of the same kind in a foreign country, and if the

foreign States are advancing in same, which lies within the territory of the assets

foreign bodies under the principles of reciprocity. Pass on these

the circumstances shall submit page.



3. other legal persons, and the aliens. corporations, private and

public law, public associations, funds, foundations, churches, convents,

the Congregation, the benefice, religious communities, the city and the pravovárečná, which

in the territory of the registered office at least any worth to the neb, in the same extent as

in REF. 1. and 2. provided for.



Public business and limited partnerships, as well as with uncommitted

the estate shall not, in this case a legal person (§ 2,

REF. 3.).



Liberation.



section 43.



From the levy of property are exempt:



1. the State;



2. the country, County, counties, municipalities, including them funds, institutions and businesses

are not operated by soukromohospodářsky;



3. Federal Savings Bank;



4. the Constitution of the social insurance scheme governed by public law;



5. special laws set up by the public estates Corporation;



6. other legal persons in majetkův and equipment identified in section 4,

(II), of this Act.



The subject of the benefits from the assets.



§ 44.



The subject of benefits from the assets is net worth of the company and of other persons

the Corporation, established and award-winning odd according to policy. I., AND.



Net worth consists of:



1. share capital;



2. the right funds including the transfer of profit;



3. winding-up the difference, which is adjusted to net worth (No. 1.

3.) reflect the sales price of the plant as a whole (art. 13, para. 2.).



The Government is hereby empowered to make detailed regulations on the calculation of net assets released

Regulation to amend the regulation, mindful of the Assembly winding-up

balance of 23 December 2003. April 1919. 217 Coll. and n., if its

the provisions are not in opposition with this Act.



With economic and income communities and unions referred to in § u

15, para. 4. paid-in shares, with a net worth of racing to nevčítají.



§ 45.



If the assets are shares in another company (the person

the legal entity), subject to a levy on the property, the application shall be reduced dose of

the assets of kvotu, looking quite on this part of her fortune. Otherwise,

What applies to the detailed implementation of the provisions of § 31, by analogy, distinction

paragraph. 1., ref. 2.



The area benefits from the asset.



§ 46.



The dose of the asset from net assets (section 44), namely:

| of | first | |-$ 200,000 | 3% |

| | other | |-$ 800,000 | 5% |

|" |" | | 3, 000,000 Czk | 9% |

|" |" | | 8, 000,000 Czk | 13% |

|" |" | | $ 15, 000,000 | 17% |

|" |" | | 23, 000,000 Czk | 19% |

| from | to sums over 50, | | $ 000,000 | 20%. |



A benefit of the property, if required, in principle, does not exceed $ 20,000, is not subject to

a dose of assets, however, exceeds this threshold, the dose of odléhá

the assets of the whole.



§ 47.



For the enterprises and associations referred to in § 4. 3., Cust. article. (VIII): 1909, and § §

4 and 5, lit. (f)), Cust. article. XXXIV: 1916, as well as this discussion, associations and funds

conditions in the section for 84, lit. (b)), d) to (f)), and in paragraph 85 for Cust. about pers.

taxes) shall prescribe and shall set out the assets of the two levies assessed

third, if the businesses you do not benefit from this exemption no longer benefits at all

(§ 43).



* see Appendix I).



The place where the dose of assets prescribes.



section 48.



The dose of assets prescribes the domestic subjects in the company headquarters

NEB legal persons, or in the seat of administration of the assets, foreign

bodies in the headquarters of the representation, management of assets, or in the offices of the responsible

Representative (section 49).



The assessment authorities.



§ 49.



The assessment of the benefits of the property is responsible for the financial řiditelství the

for tax assessment product companies publicly using double-; for companies with

obmezeným limited liability company has in this cause for the fact that all are subject to (para.

42. 2.) this tax; for other legal entities is příslušno

financial řiditelství, in whose district is the seat of the legal entity or

his management of the assets or the property itself.



Foreign legal entities in which equity is in the circuits of different

financial řiditelství and which has a representation in the Czech Republic, are

required to ustanoviti the responsible representative, whose place of residence is deemed to be

the domestic headquarters of a foreign legal entity.



A confession.



§ 50.



Companies and other legal persons, subject to the principle of dose

assets required are without further special invitation within the time limit

the general financial řiditelstvím or financial paper chefa

the civil administration declared publicly, Carpathian Ruthenia, and ye shall

at least two months, administer the relevant financial řiditelství (§ 49)

return to the official form, which will include the assets, liabilities and

net worth.



Parties is however allowed to divulge information in thee winding-up

balance by vl. the CLP regulation. of 23 December 2003. April 1919, no. 217 Coll. and

n. contained; We must especially deviations and exactly odůvodniti.



Control.



§ 51.



The provisions concerning the measurement of product tax businesses using double-public (sections

25 to 30 of the Act. article. (VIII): 1909, as amended by the Act. article. LIII: 1912) shall apply mutatis mutandis

Save benefits from the asset; plays, the spending of the investigation (section 38, para.

2. and 3.) It belongs to the appropriate taxing řiditelství, rekursu decides to

in Slovakia, the general financial řiditelství, in Carpathian Ruthenia

financial report chefa civil administration.



Payment and appeals.



§ 52.



The provisions of sections 113 and 114 of the Act. about pers. taxes) applies mutatis mutandis when

benefits of storage assets.



* see Appendix I).



Similar provisions. I., lit. And.



§ 53.



If this section does not provide for anything else, shall apply mutatis mutandis to the provisions of

section i., lit. A. from the assets in the dose of natural persons.



III. section.



Common provisions.



Payment of the levy.



§ 54.



Payment of benefits required to the persons referred to in section 7, or their

successors in title; If the assets of the dose required is in

ownership or spoludržbě of two or more persons individually dose

mandatory, each of them is liable to the payment of the levy on the assets

quite spiffy.



The same applies, mutatis mutandis, as well as for companies and other people

legal.



§ 55.



Levy is paid:



1. finished;



2. vkladními sheets issued banknotes in detention pursuant to section 1 of Act. from

on 25 April. February 1919. 84 Coll. and n.; the Minister of Finance shall be empowered,

to the regulation for the purpose of paying benefits adjusted the transferability of these

certificates of deposit, if the owner has demonstrated full payment of these benefits

vkladními ';



3. the Giro accounts and balances-bound bound Treasury securities,

If these were in accordance with the regulation of 6 April 2005. March 1919. 119 Coll. and

n., Finance Minister in the Administration were taken; to release any trapped for the purpose

payment of the levy in other persons shall apply mutatis mutandis. 2.;



4. realisovanými transfers of cash and deposits with other institutions and

banks seized pursuant to section 5 of the Act, articles as well as

realisovanými transfers pursuant to section 10 of Decree-Law of 10 June 1999. April 1919,


REF. 184 Coll. and n., withheld payments from contracts of insurance to the State;

yet withheld deposits and payouts by insurance contracts shall be released

on a pass that the dose prescribed (including interest) was paid;



5. domestic securities orphan's certainty enjoying; excluded

they are government bonds issued by the former Government of the Austrian neb Hungarian;

When it comes to government bonds of the Czech Republic, empowers the

the Minister of finance, to which one of them and if you can pay through the nose

dose, particularly with regard to the time they are due;



6. assets under the Act of 16 July. April 1919, no. 215 Coll. and n.,

zabraným, up to the amount of the levy on the assets.



The amount of 15% of the dose, but not less than $ 500, or if the dose is less than 500

EUR, the whole batch is paid for with cash or vkladními leaves or transfers

the meaning of paragraph 1. 1. within 30 upon receipt of payment; the rest is paid for by

in 6 semiannual periods, the first of which is due four months after

the delivery of an order for payment.



Počátečná payment of 15% of it, and the first of the next half-yearly instalments are counted in.

the amount is about 5% higher if paid in cash (paragraph. 1., ref. 1.).



The management and the realisation of values referred to in paragraph 1. 1., ref. 5. accepted, as well as

I sprostředkováním hypotekárního loan for the purpose of payment of the levy will be entrusted with

especially set up by the Department designated the provincial credit institutes;

the Constitution of such a feature at the way regulatory all necessary rights

and privileges; for loans granted by the Constitution, shall be liable to an institution

State; the Constitution granted the lease to the amount of the mortgage benefits

enjoy the same benefits attributable to real estate as the dose itself (§ 62,

paragraph. 1.); the Constitution issued by the Government Commissioner, and confirmed the reports on

arrears interest and annuity payments constitute executory titles.



For payment under paragraph 1(a). 1., ref. 5 and 6, will be about how the menu and

It is received and the value at which an asset is offered shall adopt, as well as the

the showdown released more detailed provisions in the implementing regulation; When

the payment of this kind applies, if the nature of the thing admits, subject to

the provisions referred to in paragraph 1. 2. the first sentence, the previous provisions by analogy.



Voluntary payments on the dose before its maturity, even before delivery

order for payment, are přípustny; the payer of redemption shall be replaced

the amount of 6% interest for the period from the date of payment by the due date, a

interest is entitled to the Minister of finance under the condition of the money market have enhanced the

up to 10%. The provisions of paragraph 1. 3. remains unaffected.



The Ministry of Finance Office designated by him to the neb to

extended the payment deadline not later than 5 years from the due date of the first

the time limit if the party proves that the payment of benefits, within the limits of paragraph 1. 2. would

its economic status was seriously threatened.



Fortune fideikomisního and Liege (§ 7, ref. 2.), you can use it and the assets of this

You can zavaditi to the purpose of the payment of the levy, so that the assets of this bore

a proportion of the benefits; the provisions of this rule, if the nature of the

things, by analogy in cases of § 19.



in the cases of § 5, para. 2. shall prescribe, and selects from the assessed levy

only two-thirds.



Depreciation benefits.



§ 56.



For benefits already prescribed may, if the law does not allow a

be depreciation, if the party can do that due to the misfortunes of the neb, other

exceptional event worth a dose of ineluctable detailed in period 1.

March 1919 by the end of 1923, reduced to at least one-third,

in particular, that its economic state is seriously threatened; in this case,

write off the amount of the corresponding benefits decrease.



On the application, you must administer the relevant financial Directorate

within 3 months after the date on which the circumstances which would justify depreciation

have occurred in Slovakia will decide the general financial directorates, in

Carpathian Ruthenia financial report chefa civil administration while

the possible rekursu the Ministry of finance.



If the circumstances have occurred in paragraph 2. 1. listed in time there referred to, but before

the delivery of the payment order, i.e. the parties off to depreciation after domáhati

the delivery of an order for payment within appeals.



The provisions of § 4 of law of 25 June. February 1919. 88 Coll. and n.

foreign currency loan, remains in effect.



The criminal provisions.



§ 57.



The provisions of title V of the Act. about pers. taxes *) and cís. the CLP regulation. of 16 December 2002. March

1917. 124., art. III., § 1 to 6) must battle dragons, mutatis mutandis,

for the scope of benefits, namely, whether or not due to the obligation to administer the award,

then the notification under section 15, para. 5., and section at 38. 6. with these

úchylkami:



* see Appendix I).



**) see Appendix II.



A. Amount of financial penalties shall be reduced dose one-to

four times and the concealment of the dose one-up to twice the amount by which the

the dosage was reduced, the neb released truncation.



B. on the spot the provisions of § 2, para. 1., ref. 1. and 2., as well as paragraph 2. 2.

3. r., the following provisions apply:



1. where the assets of the asset subject to dose to the eye as the property of

a person other than the one that actually belongs to, or if it was worth jinakým

way deported;



2. If the accused relies to sesílení your data consciously about false neb

forged documents, testimony, economic or business books the neb

something similar, or if the visor or tempting svésti witnesses, experts and persons

přezvědné to false výpověděm;



3. If the accused has already been for offences in § 2. Regulation. referred to convicted and

before the expiry of 5 years from the date of conviction of such offences against dose

committed;



in all cases, if the amount of the dose has been truncated or

shorten the released, $ 5000.



The amount in such cases, a prison sentence, let there be meted out when

shortening of the dose from 1 day to 6 months, when concealment benefits from July 1 to 3

months.



If, however, exceeds in the same cases, the amount by which the dose was

shortened or truncated released 20,000 CZK must be cash

penalties, under the provisions on the punishment of imprisonment is recognized when

shortening of the benefits in the area of from 6 to 12 months, and the concealment of the dose in the

an area of from 3 to 6 months.



In addition to the criminal penalties, imprisonment, let there be judgment once published in one or

a few recurring forms on the spending of the convicted person.



C. the provisions of lit. (B), para. 3. and 4., shall apply to the offences referred to in

§ 3. Regulation.



(D) the provisions of § 5. cit. the regulation also applies to absolute, must be recognised

on a prison sentence, and



E. amount of fines by the under section 250 in the Act. about pers. taxes shall be to

up to $ 100,000.



Amnesty.



§ 58.



The correct data, made when returns may not be used to dose

criminal prosecution of past incorrect or incomplete indication,

made when the inventories, as well as in assessing the direct taxes, military

taxes and fees, if the taxpayer is the longest at the same time with the return to the dose

fixed the return in question, or, if not doing so already earlier in the

the time limits laid down by the regulations on the inventory of each species.



Amnesty, however, ceases to be valid for the taxpayer, who in the coming 3

years after the assessment of the doses committed by the truncation, or concealment, neb

some direct tax threat or offence under § důchodkového for 112,

lit. and) and (b)), the collection of fee bills, and because of this will be based on

the provisions of the tax or fee.



Under the same assumptions as in paragraph 2. 1. stated, and thus the assessment of

additional direct taxes and charges for the period before 1. in January 1914.



Collateral benefits.



section 59.



Provisions of the law of 17 May. February 1920. 134 Coll. and n.

ensure the benefits from assets applies mutatis mutandis to collateral benefits from

gain and shall remain in force beyond the § 3, para. 2. up to 4.

hereby repealed; the place of the provisions of the repealed provisions thus picked up

This Act on the calculation of net worth. Ensure you may stand only to

the amount of the dose according to the rates section for 30.



On the basis of emotion. law issued precautionary statements and any other

the measures taken shall remain in force, financial administration may, however,

to insist on possibly increasing certainty, this property does not match the vyšetřenému

under this Act, and per dose.



section 60.



Stopping or transfer of its business to another fysickou or technical

the person, as well as the jinaké changes in the circumstances of physical and legal persons

they do not, if there is a 1. March 1919, affecting the personal obligation to

dose.



Liability.



and) personal.



section 61.



Per dose, and for the penalties cash guarantees:



1. everyone, who is already on the basis of the law on the os. tax liability is saved

(article 157, paragraph 2(b). 6., §§ 263, 266 Cust. about pers. taxes *), to the extent these

provisions defined;



* see Appendix I).



2. all who are guilty of shortening the neb concealment benefits within the meaning of

III., § 3, para. 1., cís. the CLP regulation. of 16 December 2002. March 1917. 124 l.

from.,) or in any other way such acts and omissions of neb

knowingly participated in, regardless of when they were with regard to these negotiations

NEB omission punished or anything;



**) see Appendix II.



3. all who 1. August 1914 from a person acquired, whether required dose

free of charge, either without appropriate remuneration, whether the hearing this way of acquisition

zastírajícím, neb different dose, essentially the money subject to a fortune, if


the value of Czk 1000 individually, but only for the amount of the benefit on the

the value of the assets transferred quite spiffy; the recipient may, however,

dokázav spotřebení, obmeziti liability artless on enrichment yet

the remaining.



Further eliminates liability if the transfer within the meaning of paragraph

the previous was served a statutory obligation, or that it is a

the usual occasional gifts.



(b)).



§ 62.



Dose shall enjoy in the real estate to the amount relatively to them looking, but the

within a maximum of 30% of the net value of the property of the legal rights

Lien, which it is for the precedence over all real estate

váznoucími rights and claims by private-law legal the neb

titles.



This right shall lapse upon expiration of 3 years from the date of the last period of benefits

become due and payable.



Limitation of přetrhuje is any action which is initiated under the Act

judicial enforcement benefits of the real estate; from the date of the launch begins

the period of three years, plynouti again.



When the inventory of seized and not yet released banknotes and deposits with financial

the institutes also withheld Ta Treasury bills and Giro accounts

as well as withheld payment of insurance contracts shall be liable for dosage

they will pay under section 55, if the party proves that the dose of bal jinakým

the neb provided paid way. On the exercise of this right, which

does not require further proceedings, be it the party informed.



Preferential legal right of lien shall enjoy the benefit on any

the debt of the outstanding balance of the purchase price, if the real estate is transferred at the time of

from the 1. March 1919 to the effective date of this Act; the lender cannot insist

the performance and the debtor is not a fine, if not povine demonstrated that the dose

the former owner is paid else ensured; If the debtor pays the

without such a licence, shall be liable for a dose of the former owner in the amount paid out

accounts receivable.



General provisions.



§ 63.



General provisions title VI. Cust. about pers. taxation (§ § 262, 263, 264,

paragraph. 1. and 3., and § § 265, 267-284, 286) applies mutatis mutandis to batch with

These deviations and additions:



* see Appendix I).



1. Every person fysická neb legal, is obliged to (i) as a witness

NEB in any connoisseur of all circumstances, used for the assessment of benefits;

This includes in particular the obligation the obligation of předložiti of the Charter, jinaké

documents the neb valuable items, and see into him in a closed

mailboxes. Witness (expert) shall not be denied for reasons of termination notice

referred to in § 321, para. 1., ref. 1., 2. and 5., Cust. from day 1. August

1895. 113., *) advocates and notaries shall not, however, testimony odepříti

about the circumstances to them as rádcům neb representatives in taxing

matters are known. The witness (expert), or a person referred to in section 321,

paragraph. 1. the order of the Court, and civil, they cannot be prosecuted criminally,

disciplinarian neb důchodkově, comes from the testimony of the witness (expert)

on the scale of either himself, or of the person in section 321, c. l. s., appointed by the

have committed a criminal offence.



*), see Appendix V.



2. Witnesses and experts who are employed by the taxpayer, is not

you need the permission of their employers.



3. Government regulation of 1 March. March 1919. 96 Coll., and n.

scope of revisního trade in the Ministry of Finance shall remain the

provisions shall remain unaffected.



4. According to the discretion of the financial Directorate performs the inspection

the business of books either by him or in the rooms of business or in the apartment

poplatníkově.



5. the provisions of section for 279, para. 3. the law of the os. taxes *) also applies outside the

the criminal proceedings.



**) see Appendix I.



6. the right of the authorities and of the Presidents of the Commission and in particular the debit in one odhadních

tour the racing room (§ 280 Cust. about os. taxes *) (extends

generally the real estate constituting the subject of the dose of neb containing articles

the virtue of a dose of subject, as regards the finding of property objects in the

section 14, paragraph 1. 3., lit. a) and b), set out on tours of apartments, all to

those belonging to a room (land, warehouse, etc.), concluded

poplatníkův for institutes of cash boxes, as well as on tours of apartments,

sealed boxes of those people to whom they may have to the items

storage.



**) see Appendix I.



Bringing in experts to explore is, it is allowed. The owner of racing room

real estate, apartment, etc., has the right to tour in person or its agent

How can there be; authority conducting the tour must be the door official

command.



7. laws in Title VI. Cust. about pers. taxes dovolané ***), as well as other

provisions relating to direct taxes, applies for benefits, if the law

otherwise it does not.



) see appendices VI. to IX.



Area of interest in the article. I. the law of 23 December 2003. January 1892. 26

. *) set out to increase the dose to 10%.



*), see Appendix V.



section 64.



The Minister of finance may, in order to avoid double taxation or

the same procedure or mutual implementation of the law to have committed,

as well as in other cases, if it is a stranger, do the measures,

derogating from the provisions of this Act.



Measures of a general nature to be published in the statute book, and

of the regulation.



section 65.



Dose constitute neither when, nor in the assessment of any tax direct

odpočítatelnou item. Where a claim of the State on the probate fees 1.

March 1919, should be prior to the imposition of the levy, make up a batch this when determining the

the basis for the assessment of fees, probate odčítatelnou item.



§ 66.



The dose is not the basis of the price increases of the volumes of the autonomous territorial or other contributions

and belongs exclusively to the State.



§ 67.



For the year, in which the Board referred to in § 1 and § 2, paragraph 2. 3. the Act of 18 June.

March 1878. 31., * *) obligation to pay the benefits arises

Let it be seen as the year 1920.



**) see Appendix IX.



According to § 3 cit. Cust. is the maturity of the last period (section 55).



section 68.



This Act shall take effect on the date of declaration by performing his instructs

the Minister of finance and Minister of education and national enlightenment.



Appendix I.



Excerpts from the law on personal taxes of 25 June. October 1896. 220 l.

from., as amended by the amendment of 23 December 2003. January 1914. 13., and article. II.

cís. Regulation of 16 March 2005. March 1917, no. 124.



§ 2, ref. 3.



General income tax are not subject to:



3. the operation of field and forest, čítajíc the

gardening, pursuit and fisheries. However, this exemption is not

the included game on private land and fishing in free or

zpachtovaných, as well as in public waters, fisheries, marine sanctuary,

earnings from farming land and economy (subject to the provisions in section 3,

REF. 2. taken) and gardening art and business.



For belonging to the field and forestry shall be deemed:



and trade field) side and forest management, if the principle of

They point to process their own crops, however, are not included

breweries, distilleries, sugar refineries has undergone a konsumní dose and the other undertakings

Obviously industrial.



To regulation this desired was used, is not an obstacle, the fact that

If, exceptionally, to the extent that is necessary to make regular operation

It was maintained, should invite the taxpayer to handle the crops themselves

which is not.



(b) the nature of the land parifikačních Využitkování) (section 16 of the Act of 24 December 2002.

in may 1869, no. 88,. *) when it does no processing

For more.



*) see Appendix IV.



(c) crop on his own) sale of farmland and forestry acquired,

except for small sales has operated in permanently open

to the designated shops or warehouses in other places than in the

Headquarters, where the field or forest management is conducted.



§ 3, ref. 2.



From the general tax from earnings are exempt:



2. Earnings from farming land and farms that his sharecropper

the family itself--should be to do this sometimes and exceptionally přibíral workers

the hired.



section 83.



Tax under this head is subjected to, who runs in the kingdoms and

countries represented in the Imperial Council of the enterprise, which is obligated to accounts

publicly vydávati.



Such companies are:



1. undertakings the Ministry and in particular:



and all businesses) public limited liability companies and limited partnerships on

shares;



(b)) all businesses těžířstev;



(c) in addition to the insurance mutual insurance companies);



(d)) of the Constitution of the public credit;



e) State railway;



(f) income and economic enterprises) communities according to the law of

April 3, 1873, no. 70., checked and unchecked in this

(fellowship production, guilds, associations and credit backup food, clubs

for the procurement of raw materials and the clubs storage, communities, building, for

the establishment of housing and factories, etc.), if these communities of their

trading neobmezují on their way in the members section 85 set.;



II. the undertakings of general interest and the organisation of the self help with establishing, and

in particular:



and in the communities), lit. (f)), said that obmezují with the way section

85 set on trade with its members;



b) savings bank;



(c)) a mutual insurance undertaking;



d) unions on the basis of special legislation of the Länder and of the kontribučenských and

taxing money funds incurred;



(e) the municipal savings bank).



§ 84.



Exempt from taxation are:




(b)) clubs and social associations in the earnings nevypočtené, on the principle of

reciprocity, the founding, as well as from public corporations from the neb

entrepreneurs for them a clerk based funds covered by the statutory mission

is pojišťovati sick leave, compensation for accidents, the salaries of the invaliditní,

old-age, widows ' and orphans ', death grants or provide support to public

and private officials, ushers, servants, workers, journeymen, apprentices and

family, even those days when non-members receive contributions and donations.



The Finance Minister has called the rozšířiti the same advantage on the Association of the same

the way in which the members of the section have completely different jobs (e.g. include

to the entrepreneurs for the smallholder and peasant land holders), when it is

desirable that the napomáháno was a public, charitable neb generally

beneficial purposes, and if the amount of the individual participants of the insured

do not exceed the acreage, which according to their status is necessary;



(d) the thrift in § 83), II, d) implied, of kontribučenských and taxing

money funds arise where your trading limit is actually on the

the exploitation of its own capital;



(e)) and a backup credit associations (checkout for savings and loans), which

the statutes meet the requirements of § 1 of the law of 1 July. June 1889, no. 91 r.

from. *), as well as the unions of such unions and associations that záloženských

cater to the settlement money their members, if they are established as

registered výdělková and trade communities, and statutárně and obmezují

actually its trading on the implementation of this task, as well as within the meaning of §

85 members, his racing interests nezúrokují above than the 4 per cent and

allocate surpluses reservnímu Fund, on which members do not share.



*) t. j. If according to the statutes of the guarantee societies is neobmezení,



the scope of the Association obmezuje with the smaller district (on one or several

the neighboring municipalities of local, named in the articles),



the proportion does not exceed 50 for racing and racing interests are either nezúročitelné

or are zúročitelné, but not more than the deposits of saving,



surplus required by the reservnímu Fund (the federal capital), on which the

Members do not share,



loans provide only own members,



If it ruled out issuing promissory notes,



and if the rate of interest on loans, reckoned to it and other charges

(administrative posts) exceeds the rate of interest of vkladův saving

a maximum of 1 1/2 percent.



If the settlement money between the úvěrními and the záloženskými societies,

as well as the communities according to the lit. f) of this section from the Ministry of taxes

freed by the provincial Institute which caters to obmezuje your trade

According to the legislation applicable to him and actually on the implementation of this task and the

Therefore, in particular, apart from the similar investigation Regulation § 85, lit. a) and

(f)), does not operate any credit trades with other persons than with

those communities, it is for such provincial Institute of the same

exemption from the Ministry of taxes;



(f)) communities, and jinaká Association of field managers to a common

procurement of seeds, fertilizer, machinery and tools, or other needs to

the operation field of the economy, the improvement of livestock

(fellowship for cattle breeding, communities to the behavior of male bovine animals,

communities of grazing, communities to insuring livestock etc.) or

to the joint facilitation of other agricultural purposes, if it is

statutárně ruled out the Division of net gains and also actually

does not take place, such an association to the joint processing and monetization

the products to which the participants in their own field farm

have benefitted, but with the same obmezeními, which under section 2 is subject to

the liberation of the individual field of the householder from general taxes on earnings.



Also associations of such communities and associations that pursue the purposes described

under the same statutory and actual terms or statutárně and

actually obmezeného zúrokování of its shares to a maximum of 4 racing

percent of the settlement money to cater to svazovými communities to them

participants are exempted from taxation, if they are established as a registered

výdělková and economic communities, and obmezují its trading in the

the meaning of § 85 on its members.



§ 85.



Výdělková and economic communities in § 83, II., and implied that),

on the principle of self help spočívajíce, their trading according to the statutes and

actually obmezují on its members, the unions in § 83, II, d) and (e)),

its use of relief within the meaning of § § 92, 94, 95, 100 and 116.

Does not exceed a pure yield according to the following provisions of the vyšetřený 1200

To, are completely exempt from tax obligations.



To the previous provision was used, this is not an obstacle:



and when the bird is said to výdělková) and economic communities from non-members

accounts are accepted, or your cash deposited with the firms and

institutions, which are obliged to publicly vydávati accounts;



(b)) when the credit communities for the legal security of loans to members of the

accept from non-members, or when its members collected accounts receivable

for non-members;



(c)) when the clubs and societies for the procurement of food raw materials, then the Association

field managers to the joint procurement of seeds, fertilizers, breeding

livestock, machinery and tools, or other needs to operate the field

economy does not fall under the exemption of § 84, lit. (f)), from non-members

goods purchased;



(d)) when the production of the Fellowship of their products yet to non-members; in doing so,

However, as regards the use of the workers or as regards the main subscription

substances manufacturing, must be fundamentally obmezovati on its members; in which the

the range of výpomocně or for the child side performances may upotřebeno

be the work of the foreign, will be established in a way a regulatory;



(e)) when the clubs storage and sales to non-members sell products from their

Members made;



(f)) when a Union of communities, under the law of 9 July 2004. April 1873,

70. as the Ministry and economic body, the registered

traded to, and on behalf of their communities with their USSR

members.



This benefit is in service, if members cannot do according to the statutes

no man hath right to the proceeds (a dividend) of shares in the last racing

the balance sheet of vplacených.



§ 11 3.



The tax assessment will be reported by the taxpayer in order for payment. If

the assessment of the odchylovalo from the granting of an order for payment has obsahovati also

the reasons for such deviations.



§ 114.



Against the assessment of the tax authority of the first instance may have a taxpayer

administer the tax authority may be appealed to the provincial, which finally

shall decide.



It does not have the effect of the drop may be appealed, as far as the incorporation taxes prescribed and

PRY out the means to the end.



section 124.



Income is subject to tax, which one of the subjects of property or of rights

property béře pensions, which are no longer directly vitiating the taxes

land, House, výdělkovou, or služného tax.



Such pensions are in particular:



1. the interest and income debentures, promissory notes to State funds

of the public and of the debentures of the debentures of the estates, land

propinačních funds from loans to provincial, district and municipal;



2. the interest of all the other however named, public and private,

subscribed neb neupsaných, insured or uninsured loans

accounts receivable debts or claims in this capital; as interest on the

partial bonds debt, from the leaves of bonds, mortgage loans, from

loans to plain bond debt, on the Bill of Exchange; price of arrears

trhové sviny, on claims from the current account, deposits, deposit, bills

Treasury, from saving deposits;



3. eskomptní profits, instead of interest representing;



4. the rents from the propachtování trades, commercial rights and other

objects or land tax or tax the front not having undergone;



5. all pensions except those that are a direct payment for services

held, as well as in the section on 167. 4. salaries, implied relaxing and

Provident, i.e.: pensions (pensions, pensions, temporary, hereditary pensions

lifetime) that insurance companies, provident, Treasury pensijní of the Constitution,

cash registers, cash register, widower or any other kind of similar Constitution, neb

paid for certain deposits, or which are based on a donation or on

the last acquisition or to buy a pension; pensions, ransom and náhradné,

pensions for zákup sestátněných enterprises, výměnkářské benefits and výměnky;

revenue from rights požitečních, from servitude, of land and of the loads

similar privileges;



6. jinaké normal salaries, benefits and support, if lawfully controlling is giving

is committed to provide, or law or judicial judgment is

Thanks; as maintenance salaries for that permission, do not exercise, or

that was allowed to permissions, patents, privileges, inventions, etc. have been

performed by others;



7. interest and dividends on securities, foreign securities if those revenues

are not vyjaty of the tax obligation pursuant to § for 127, paragraph 1); shares and

the priorities of the undertakings which should be only a part of their operation are

subject to domestic tax on earnings within the meaning of the head of the second, not with

for foreign securities.



*) for a batch of assets without meaning.




§ 151.



The payment, which on the basis of liability in section 150 abandoned its calls for the

debtors there referred to, be notified by the revenue Office of the instance

the first challenge, against which payment may be filed may be appealed to

the tax authority.



Payment of lawfully controlling stored either by the same authorities dobýváno týmže

in a way, as a direct tax being conquered.



Also, the regulations of the law of 18 April. in March 1878, no. 31,. *) apply

to the claim as a direct tax.



**) see Appendix IX.



§ 15 7.



To save income taxes so be it, the head of the household income to

added income of the household members.



An exception from this is, thus far, when it is established that such income is not an option

the common household. In addition, don't be included income from

wife or another Member of the household in the poplatníkově economy

unearned, but exceeds all of the household income to the 4000. in these

both cases has nastati special taxation of the relevant income.



The head of the households without relatives, persons who, for pay or

for pay are accepted into the household to services, as well as boarders,

podnájemníci and nocleháři do not count to the members of the household.



Income of the wife, who lives with her husband in the home of the joint, as well as

those members of the family who do not have the provision from the head of the family, so be it

subject to separate taxation.



Posts that regularly gives husband the husband with him in a common

Home nežijícímu, as well as to parents (step-parents, father-in-law

and mother-in-law, foster parents) give them to kids in the household nežijícím

(I don't have kids, or daughter-in-law, zeti chovancům), in the same sense from children

parents who do not live in the household of them at in the investigation

tributary income donors, without prejudice to the provisions of § 160, no. 6., *) admitted

for withholding an item if it is credibly demonstrated and the recipients

subjected to the taxation of domestic or cizozemskému, which is recognised in accordance with

§ 153, no. 1.,) for the taxation of the same kind.



*) for a batch of assets without meaning.



Members of the household shall be liable for the portion of the assessed tax and penalties, perhaps

under section 241 or paragraph 244, which falls fairly on their

income under the preceding provisions, the head of the household income to

added. When you are either similarly examined the provisions of § 151, but the liability of the

a tax penalty does not occur when the truncation of the tax or concealment of the tax was

committed without spoluvědomí of the Member of the household.



§ 164, para. 1.



Income from buildings so be it vyměřován according to the pure rent actually

achieved, and if the holders themselves inhabit buildings or otherwise

used, or if the building persons other free use are left,

Let there be vyměřován income according to the pure value of the utility that a building or

used parts have according to their way and according to the position

rental, commercial and residential conditions House, neb around space and

due to the time in which they are actually used.



§ 167.



Služného income, payroll and výslužného includes, in particular:



1. personal allowances, Standartenführer Dr. Hans Nockemann, the activity of the named novels and all allowances,

However, other specified first (permanent) salaries in cash or in

přírodninách officers, ushers and servants of the State, of public corporations

and institutes, as well as the different shades of associations and societies; Finally, the different shades

officials of the private and private servants.



2. the contributions that secular spiritual members of the monastic communities (section

158, paragraph 2., *) (maintenance are allocated from the State Treasury,

public funds from municipalities, in particular the neb:: kongruy.



*) for a batch without any meaning.



3. All the other perks that persons in the REF. 1. and 2. appointed by the

those of their proportion of the staff or from their profession or

due to it, such as tantiemy, kolejné, taxes, full-time test charges

ADIT, akordní and wages based on piece, provise and under. (salaries).



4. Every wages breakout and provident, which enjoyed by persons under the

the number 1. and 2. appointed, then the officers after his transfer to the temporary

NEB permanent rest or after withdrawal from active service otherwise

the ensuing, as well as such salaries, which widows and orphans to such people

to enjoy, from the employer or from the fondův and treasuries, to which

employers pay contributions.



The salaries of the officers with the čekatelným on a vacation made redundant are not included

in this their salaries.



§ 169.



The income from the capital belong:



1. all receipts that are subjected to tax income (§§ 124 up

126 *) (;



*) exemption from sections 125 to 126 for a dose of meaning.



2. the interest income and capital gains from jinaké and from požitečných rights

that are exempt from income tax and incorporation are no longer

included in any of the preceding sections 163 to 167;)

they belong here and the interest owed to the General obligations of the State

the debt; interest on State bonds, bond funds from the public and from the

Bond estates, land loans, district, municipal and from loans

in this discussion, that special laws are exempt from tax; interest on

deposits in savings banks poštovských; the interest and dividends of the shares, the different shades

preferred stock, kuksů, racing, its shares and deposits

etc.; interest in § 94, lit. (c) * *) indicated the priority of bonds and of the

mortgage loans; interest income from dividends from the different shades of foreign securities

valuable and this capital in cizozemsku.



**) for the batch without any meaning.



§ 174, para. 2.



Conditions of this kind, to which it reflects, are only exceptionally

obtížení nutrition and vychováním is recorded, the duty of vydržovati the poor

members of a permanent disease, debt and special accidents, then

a call to the military mobilisation, exercises (in arms or in

the service).



§ 191.



The President of the Commission manages the work and corresponds to the proper use of the law.



The Minister of finance, the financial authority of the Commission assigns each for the officer;

referent has merely called the right to vote, if the spolučlenem Commission.



§ 192.



The President of each session of the Commission is to pozvati all the members of the Commission.

Invitations must be sent at least eight days before the meeting date. On

instead of elected members that something has gone, the Chairman of pozvati representative

According to the options from the same electoral ward. The place of the appointed members,

that something has gone pozvati, the Chairman of the appointed representative according to the

such options, which represents the same kind of income.



The elect representatives entering in any relationship to the location of the members.



The Commission are able to usnášeti when outside of the President or his Deputy

is present in at least half of the members.



If it had so many members, how much needed to proceedings be

all members are invited to the next meeting in writing with this appendix,

the Commission will be able to usnášeti with a quite number of ku.



§ 193 para. 1.



The Commission shall decide by an absolute majority of the votes of the members present. The President of the

the vote only when the number of votes are created equal.



§ 194.



When it is the taxation of any member of the Commission, his wife or his

relatives or sešvakřených in the tribe of ascending or

neb stupujícím to the third degree in the tribe pobočním, or taxation

the employer of a member of the Commission, or if the Member of the decision

to them a significant benefit of the neb, the competent Member of the injury has vzdáliti before

a staff meeting and resolution.



The President in the same moment is his presidency representatives fell for

or a present Member of the Commission.



section 195.



The Commission sepisovati of their decision-making and negotiation protocols that

be signed by the person who chaired, and two members or representatives of the

present at the hearing.



section 196, paragraph 2. 1.



Presidents and all members of the Commission and the representatives of the members follow the

even a person, and to the best knowledge and conscience and keep the

strict secrecy on the conduct of the Commission and of the circumstances of taxpayers, which would

the knowledge gained during these negotiations.



section 197.



The Commission assessed skončiti their work have within such period as the Minister of finance

reasonably establishes.



If the Commission has not adhered to a term which the assessed her to perform

the task is given to her permissions can, after passing through the period converted to be

the competent authorities of the tax.



§ 199.



In order to save taxes, a tax was úřadové, vyslechnuvše

confidants, have zhotoviti a list of the people in their district resident, about

which they believe are subject to income tax. Also constructed

either a list of those sources of income financial authority known which

majetníci do not live in District Office of revenue.



Důvěrníci, which estimated the number of provisions for each district, the Minister

Finance, for all places with more than 10,000 inhabitants, elected from the

Municipal Council elections, for all other places in countries where they are

the Municipal Council of the District Councils will be elected by these; in the countries of

then, in which there is no District Council elections, names the confidants

the Regional Committee.



§ 200.



The holders of houses occupied or their representatives must within the time limit,

a public decree from the tax authority of the land provided, předložiti


statement of all people living in their House, according to the flats, vztažmo

trading rooms, rent for leased buildings and uvedouce

renters, who are here, in the form of the granting of an apartment, uvedouce

the name, the way of earnings or employment. The tax authority shall determine, ku

which time the statement status of the population is vztahovati.



Podpronajímatelé have a beheld their renters and rent from them

paid, heads of household have a beheld all persons to them

the home belonging to their own income.



These obligations are exempted from the hotels and inns are the holders of zájezdných

due to the passengers for the occupants, when passengers these

would it not be for longer than three months continuously.



section 205.



If the taxpayer fails to file their mandatory declaration within the time limit prescribed, the

Therefore, the tax office may of its own motion, however, that the tax was levied

on the basis of AIDS him to hand out, and assessed the Commission may

the assessment of this challenge.



Before tax shall be determined as follows, let there be a taxpayer required to filed

Declaration within the time limit at least fortnightly, and this prompted let there be expressly

pointed out to this effect to the legal.



This provision shall not preclude the taxpayer, perhaps was not punished,

that neglect, as well as administer Declaration does not preclude the right to the tax office

and Board it with the disciplinary penalty call upon the pohrožením to

Returns filed



Consequences in the first and third paragraphs referred to, assuming it is established to

taxpayer circumstances that justify omeškání.



§ 206, para. 1. and 2.



The authority has provisionally granting financial prozkoumati its incoming and is

If it needs to be doplniti and thee of the witness or experts and

other credible persons (witnesses, people přezvědných); incoming reports,

lists and jinaké AIDS assessment be supplemented if possible and

ready to Commission the assessed need. The Office may call upon the financial

the taxpayer also to allow insights into their business, and

economic books (§ § 272 et seq.). This invitation is the soul with

the express did that, if it is not rectified within this

specified, the imposition of a charge without further interaction poplatníkova

on the basis of AIDS to hand out ex officio.



Office of financial případnostech also dubious, however each other messages about

the income circumstances of those persons who have not submitted a confession. Both of these

official actions have důvěrníci (§ 199) spolupůsobiti, will be established

a regulatory manner.



Section 207.



Úřadové tax on official action taken by them pursuant to §§ 199, 200, 206

determine, may be a causal factor of the mayors of municipal upotřebiti, who

are required to uposlechnouti asked to help make the case.



The Mayor of the municipality, if the Office expressly ask to personally, he,

is entitled to debit the zastupovati a member of the Board of Directors of the municipal.



section 208.



As soon as the work has progressed enough revenue authority, be it from him about it

informed the President of the Commission, the Commission estimated, and this in eight days

započíti has activity.



§ 209.



The Commission has assessed relative to personal income tax all permissions

as the Office of the tax.



The Commission this has zkoumati persons statements of income (§§ 199, 200), as well as

incoming tax returns. The President of the Commission has the right with pohrožením punishment

pořádečných call upon the taxpayers to submit, vztažmo restored their

tax return, the taxpayer předvolati on a particular day, to personally attend to the

discuss the facts and circumstances for imposing the tax.



section 210.



If doubts arise about the correctness or the completeness of what the taxpayer

in return or in the explanatory notes to them, therefore the President has said is,

thank the taxpayer challenged, to these doubts, depending on how

Decides, by word of mouth, in writing, the neb said. The opposing concerns are

indicate faulty data, the reasons for their závadnosti and case requirements

and questions to the taxpayer, would justify or prove the correctness of the NEB.

the completeness of their information, either established reasonable, at least, however,

the eight-day time limit for answers, have them indicate clearly and accurately, and

it in such a form that a specific person, the answer is possible and

lines of evidence. Doubt be simultaneously listed as possible. In the same

doubts can be namítnuty from the Commission itself, however, is to

It should be a formal Commission decision. The reasons be stated in the Protocol.

The Commission or its President can call upon the taxpayer in the manner specified in the

§ § 206, para. 1., also, to allow access to its business and

economic books (§ § 272 et seq.).



section 211.



The Chairman and the Commission has the right to advise the expert neb přibrati persons

přezvědné, who, however, do not have the sympathy of the proceedings of the Commission in; also is

the Commission shall be entitled to insist that the witnesses concerned has been heard about the

certain facts and experts on certain issues of the District Court,

where a person suspect lives.



The taxpayers are entitled to navrhnouti experts on certain issues, which

for taxpayers are the importance of the special, and to insist that they were concerned has

heard, on which the Commission, and if it would not have been collected, therefore

the President has to decide.



All the taxpayer offered evidence that can be realized, and are

under this Act, in particular the evidence přípustny witnesses and experts shall be

enforced subject to the provisions of section 213, if referenced facts

are not recognised right or services, or if there are important

to save the tax, or should the taking of evidence has been associated with

in view of the cargo, or if evident from the circumstances, that the evidence

offered in the plan to control protáhnouti appreciable. Poplatníkově applications

that must be made in writing, sworn interviews conducted from him

witnesses and experts, either it must be in the interest of proper fit.

Poplatníkova request for a personal hearing for the cause of the explanation may be

rejected only for important reasons. To reject such a proposal,

as well as proposals for evidence is to be made by a taxpayer to a resolution

the Commission, which either noted in the log and the application in person

the reasons are notified.



The taxpayer may insist that any oral proceedings (sections 209 and 210).

conducted with him throughout the Commission, but before the Committee of the Commission established under the

the leadership of the President of the Commission or his representative. Taxpayer, belongs to the

the Commission, a person with him in business competition that exists, to the Commission as the

Member, and if it thought me that the notification of the fact that a member of the

which will be at the hearing to speak, could ohroziti its ability to

the competition, may navrhnouti to the Member not present at the hearing

of this Committee. This proposal shall be decided definitively by the President of the

Commission, přihlédaje of all the circumstances of the case.



The Committee shall administer the Commission on the negotiations, however,

Don't be communicated the names of business friends, sources and subscription customers.



§ 212.



When the Commission discussed the matter shall be determined by each person liable then the degree of income

and the rate of the tax attributable to.)



*) see no. 6. § for 38 Cust. about dose.



The Commission has generally usnésti about each individual person in particular.

About taxing areas of those taxpayers, where the tax rate according to the

the previous proposed corresponds to doznanému prozkumu of income, either at the same time

If the votes for individual taxpayers not to make objections from

members of the Commission. In addition, the Commission is empowered to draft předsedovu,

If the officer does not claim against the opposition, ustanoviti income and tax assessments

several taxpayers, whose income does not exceed all 8000 each

K, *) the only resolution in terms of the design of the tax office.



**) see # 3. § for 38 Cust. about dose.



§ 2 13.



To prosper if the taxpayer without sufficient justification uposlechnouti

the summons before the Commission or to prompt to let to see into him (§ §

206, 210), or denies or absence without adequate justification

in response to doubts or to put forward the questions to him for taxation

an important, i.e. the Commission, without further interaction on poplatníkova can

the basis of the submitted widgets ex officio challenge in taxation. If

the questions apply to specific sources of income, this legal

effect occurs merely because the estimate of income from appropriate sources

the income.



section 214.



If the Commission finds that the income declared by the taxpayer is too small, and

If it is not AIDS, from which the seznati be exactly in numerical form above

receipt of the estimate goes, must therefore look to it, in particular from the

the external signs that the Commission, in its resolution beheld, formed was

judgement on the level of income, and above all, let it be přihlédáno to the overall

the economic state of the poplatníkovu, to the amount of expenses which a taxpayer makes,

and the ratio of individual sources of revenue.



section 215.



About what the estimate was determined, be assessed for each district

based indexes assessed; These registers are obsahovati only

detected by the indebted to receive poplatníkův.



section 216.



After the end of the work of the odhadních be the rules files and logs are disposed of in

authority over.



§ 217, para. 3.



The tax office the first instance the taxpayer has income tax, you

the taxpayer is required to pay through the nose, use the payment oznámiti, in which


either listed as determined by income level and learning resource adjustments.



If a taxpayer has a servant salaries tax of služného subjected to, so be it in

payment order also notified area salaries these (section 212).



Listing of domestic payment orders, which has obsahovati name

taxpayers and income tax you are required to pay through the nose, let there be interpreted

After 14 days in the revenue of the authority of the first instance, to the taxpayers personal taxes

the revenue district responsible to him could see into him.



Section 238.



The legal effect of the Convention do not have to made to personal income tax

to place the taxpayer in whole or in part by another person was carried.



Who on the basis of such a Convention of such a measure, the neb payment by offsetting

or the way jinakým something, is authorized in the limitation period in section

the General Civil Code laid down 1479 *) to insist that the tax

the taxpayer he completed the thing back.



*) see section 41 of Act. about dose.



This provision (paragraph 1. and 2.) do not apply, however, to the conventions,

which the employer in whole or in part replaced or béře

personal income tax and tax on služného of their keepers, which according to §

234 has vybírati.



Title V.



Of the provisions of criminal law.



For reducing taxes.



Section 239.



By reducing the taxes becomes guilty, who knowingly with the intention to escape the tax

legal, tax declaration, in which, according to this law, is obliged to

administer, or in the tax return, or when you reply to the question of the appropriate

the parties filed by him or to justify resource correction, or to

in order to obtain an exemption tax, something wrong, or culpably shall

conceal what can zmařiti to the tax, which would according to the law upon him fell,

was prescribed, or způsobiti, that was less than the prescribed tax

legal, or that the campaigning has been the exemptions that do not belong to him;

Furthermore, it becomes guilty of this agent, who vytčená offences and

failure to commit due to the taxation of persons represented by him.



section 240.



The same Act a criminal who becomes guilty, in announcements, by him under section

201 lodged on the recipients poplatných salaries business, knowingly with the intention

to make long story short, something improper tax shall, or ducts, at length, what is

eligible zmařiti the prescription tax, which of these salaries according to the law

have to be zapravovány, or způsobiti, to prescribed tax less

rather than legal.



§ 241.



(1) the loss of tax will be punished with pecuniary penalty thrice to

devětkráte *) so much, as is the amount by which the tax has been truncated

or could be shortened.



*) see § 57, lit. A., Cust. about dose.



(2) If no amount of this to be appointed, so his numerically

likely be it asked for a basis for assessment of fines

cash. (Paragraph 3.).



(4) in any case, be it next to the penalty amount has been paid, the additional

that tax was reduced.



Knowingly false testimony of the experts and the people přezvědných.



section 242.



Who as an expert, the neb as the person before authorities přezvědná berními, commissions

berními or the President or in the report card, the need for

These offices and accelerate specified, intend to make tax assessment or penalty

It was thwarted by the neb to bezprávně was made or to an incorrect assessment of the

the tax or penalty was due, shall knowingly false testimony,

commits an offence and will be punished by prison from one day to two months

or money from 10 to up to 600 K.



If an incorrect statement, although it has become, but not consciously intend to

This vytčeném is a fine financial from 10 to up to 200 K.



About the concealment of the tax.



§ 243.



Zatajením tax becomes guilty of:



1. who is your business or employment tax credit the Ministry inspected

has not notified within the time limit the legal or financial authority, nor the Office of the trade;



2. who operate in sections 78 and 82 of this Act appointed without notice

extends over the district or the time for which the tax is built;



3. who being obliged to administer business notification to the public issuing of accounts

podrobeném (section 116), notifies, within legal, that such an undertaking was

has been established;



4. who pension pursuant to § § 138 and 139 taxable income has to be

granted, not be granted within the statutory, or notice in section 145 *) of the

have not made within the statutory;



5. who is being obliged to administer VAT return (§§ 202, 204 *), will miss the time limit

legal want your income, personal income tax, vztažmo tax

služného subjected to, or administer notification within the legal deadline in section 228)

desired;



6. who being obliged to administer the notification of beneficiaries of poplatných business

salaries (§ 201 *) (not administer it to prosper within the statutory;



*) for a batch without any meaning.



7. an agent that offences in the number 1. up to 6. the listed commits

due to the subject person from him over represented.



section 244.



(1) apart from the fact that a shortened tax must additionally be paid,

the withholding of the tax relates to the General income tax (§ 243, no.

1., 2.), will be punished by up to three times the jednonásobnou, in all other

případnostech double up to 6 **) the amount by which the tax

was truncated or truncated to be able.



**) see paragraph 57, lit. A., Cust. about dose.



(2) if the amount to be determined exactly in numerical form, be it in

the assessment of the penalty for the Foundation asked its probable area. (Paragraph

3. deleted).



How the criminalization of sidesteps.



section 245.



The criminalization of conduct in articles 239 and 240 outlined will pass, if vinník,

before he received the first summons for questioning as an accused person neb official

notification that is there against him, repairs or complete your details to

place the appropriate. The criminalization of conduct penalty in § 243 outlined

has passed, if the taxpayer submits its compulsory Declaration of neb notification

or a confession before the time indicated in the previous paragraph.



A violation of the obligation of silence; taxing exploit indexes.



section 246.



Officials and jinací in tax proceedings involved a slip, as well as members of the

the Commission, then witnesses, přezvědné persons, experts, and representatives of the důvěrníci

party, when the Ministry would unlawfully, property and income ratios

poplatníkovy, they were listed in the known, in particular the content of the

tax declaration or confession or investigation then held, will be

punished for this offence a prison up to three months or cash

a fine of up to 2000 crowns. With the officials of the State will be loaded outside of it

According to the regulations of the disciplinary.



Who would the circumstances that is seznati from the registers and extracts in sections 58,

181 *) and 217 indicated, earnings or income of a taxpayer,

either on its own or in conjunction with other factors that have an effect on the

the tax assessment, exploited in a public gathering or in a form to

nevraživým attacks on the taxpayer, the tax on the Commission or on a

a member of the revenue, guilty of an offence becomes, vztažmo if this

a criminal act committed form, it becomes guilty of tort, and so be it

punished with prison up to six months or on money until 2000.



*) for a batch without any meaning.



The prosecution has instead only on the proposal of the Government, of the taxpayer or of the Member

of the Commission.



About other meetings of criminal.



section 247.



Who would deny the report about the inhabitants of the House according to section 200 of the Act on it

the desired or knowingly wrong, will be punished with financial

a fine up to 400 K.



§ 248.



Who would the persons from the Commission for tax výdělkovou from the Commission appraised the neb the neb

appeals from the Commission authorised, refused to trade rooms

to enter, and it is, as well as provozovárny and ohledati, or reserves who would

He tried to překaziti the official acts, it becomes, if that conduct

does not constitute the factual nature of the offence, which under the general law

criminal more strictly with the cod, guilty of an offence and punished

the prison of up to 14 days or on money from 10 up to 200 K.



section 249.



Who neuveda because of omlouvacího, or who after condemnation because of this

převzíti is a member of the Office defied in some Commission, which under this

the law has to be established, or the Office of the representative of a member of that, so be it

punished with a monetary fine up to 200 K.



Members of the Commission, or their representatives, who repeatedly and after previous

admonishment without sufficient reason omlouvacího does not come to the meeting

the Commission may be stored to be pecuniary penalty of up to 50 K.



These penalties may be repeated and for so long to be saved with the

to discharge the obligation or she is relieved.



On the penalties of law.



section 250.



Taxpayers, people přezvědné, and experts, as well as persons who are

committed to administer notification, if without sufficient reason

omlouvacího neuposlechly statements and the invitation on the basis of this Act,

berními authorities, commissions or their Chairman jim given, may, from

those authorities to be punished with fines of up to 200 law-to *)

If this omission will not constitute any criminal conduct in § §

239-249 desired.



*) see § 57, lit. E., Cust. about dose.



The same punishment is subjected to acts and omissions for which are in this Act

explicitly carried fines is pohroženo.



Before the riot, the fine will be saved, so be it, the person concerned invited to

demand negotiations within a reasonable period, and it expressly


pohroženo riot, which bring its fine so be it.



On the limitation period.



§ 251.



The criminalization of acts and omissions in § § 239, 240, 243 and 247 objectives

promlčením terminates if the person has not been liable to criminal

answering in five years, after passing through the tax year in which the

the crime of omission committed by the neb.



Limitation of přetrhuje to the new criminal act or omission by the way

in the above mentioned paragraphs indicated. The appropriateness of this

limitation period former tort does not occur before the last promlčením

tort. However, the limitation occurs in all circumstances due to those

přečinům that in the ten years after the year in which it was

neb omissions committed criminal offences, were not made the subject of a

criminal prosecution or interrogation of the taxpayer as a obesláním of the accused.



section 252.



The prescription of punishment are required to have undergone five years after

find became able to legal.



§ 253.



The criminalization of the acts and omissions that in § 249 are indicated, and on which

in § 250 riot fines are imposed, forfeited to the expiry of the six

months after the time when it was committed, vztažmo from last time, when

opominuté negotiations in time could be předsevzato.



The penalties already imposed on the way in the first paragraph indicated lapse

When it passes through six months after finding it has gained can legal.



§ 254.



If the prescription of the přetrhuje with the introduction of the preparation for the prosecution of the criminal,

Let there be assessed according to the period of the relevant provisions of the general law

the criminal.



Section 255.



To the limitation of criminal conduct in § § 242, 246 and 248 view outlined

the provisions of the general law of the criminal.



About the control.



section 256.



Proceedings for offences in § § 242, 246 and 248 pre-set belongs to the ordinary

courts for offenses, misdemeanors by the competent vztažmo.



The criminal findings about criminal negotiations § § 239, 240, 243 and 247

be played, uvedouc outlined the reasons the IRS first

the stool, which is accessories for this type of tax. However, the financial

the Minister may serve several taxing districts in a single storage tax

Criminal District and ustanoviti one of the revenue authorities in it, lying to

carry out criminal investigations and carry out criminal findings about these

penalty deliberations for this whole district. The Financial Secretary is also

empowered for important reasons, particularly if the same offence several

the accused or the same vinníkům blamed for several offences found,

that would constitute a different local competency, or if it should be

regard to possible bias, delegovati also other tax office

the first bowel movement, to carry out criminal proceedings and sentencing a criminal finding.



The authority to implement the criminal procedure called vyměřiti also has an additional

tax.



The criminal findings about criminal dealings in § 249 concerned be plotted

by the first instance at the headquarters of the Commission.



Fines will be imposed by authority of the riot that threatened them.



section 257.



When some of the Commission under this Act established a criminal finds

Act outlined in this title, has about vyrozuměti tax office and oznámiti

his hearing and resolution to the case over.



§ 258.



Before he handed down the punitive award to IRS-apart

případnostem in § 250 set and exceptions in this Act particularly

referred to-předcházeti has at least one interrogation of the accused, which

submitted to be every reason to suspect that the IRS has. To

comments either on the request, but only one is allowed 14 days

the time limit. The accused has the right to:



and to use a lawyer or jinaké) of the person who is to represent the legally

entitled to his application in time in which this investigation procedure

committed, but in any case before the end of the investigation, either to

the hearing is entitled to be accepted and in its representation do

suggestions of evidence;



(b)) on certain issues that are important to him, navrhnouti

the examination of witnesses, experts and the přezvědných people and their hearing under

oath, which has financial authority decide. More detailed provisions

be determined by the regulation;



(c)) shall require a confrontation with witnesses, experts and přezvědnými persons; This

However, the only absolute, if their new hearing with the IRS

not in the way some of the obstacles referred to in § 252, no 1., criminal

the order of 23 December 2003. in May 1873, no 119 of the row *);



*) t. j. when vyslechnutý has died; When he knows where he is staying,

or for his age, sickness neb trouble, for a distance of places where

He resides, or of some other important causes could not be suitable

to do, to come in person.



(d)) to insist at all times that the submitted documents that financial

the Office has on hand, as well as see into him and this files and you

is opsati, and this at a time when this procedure permits, in each investigation

However, the case before the end of the investigation within a period which is sufficient to

proposals on possible evidence. Internal official pieces can be excluded

be of reference. More detailed provisions about the be released regulation;



(e)) after the end of the investigation, as either the accused prejudiced, not administer defence

the neb, in writing, orally. To submission of this defense either granted

the 14-day period that can be extended for important reasons.



Justification of the award may only be raised to such documents,

witnesses, experts and persons přezvědným jinakým the accompanying resources,

which preserved the previous paragraphs of this regulation was

section. About these their permissions so be it the taxpayer instructed and lessons

the let it be recorded in the Protocol rules.



If the testimony of witnesses and persons přezvědných or good semblance experts

have previously confirmed by the oath, the tax authority is entitled to insist,

to under oath have been heard by the competent court of the District of residence.

The IRS is also authorised to call upon the taxpayer to submit books

notes and documents in the scope of § 272 et seq.. referred to and in the way there

the indicated.



If at the hearing before the Commission were shown by the taxpayer or

If witnesses, persons přezvědné, and experts were in his presence

questioned, therefore there is no need to tax authority made negotiations again

this.



section 259.



The rest of the taxpayer in criminal proceedings the summons to him indicative,

where expressly indicated to either the purpose of his repeated summons, either

with the threat that if the defendant again without the prankster has not appeared,

handed down on the basis of the criminal finding AIDS that the authority has to hand,

either by analogy with the provisions of § 213 investigated.



If it was, this would also be the summons without result, the Office of financial has vynésti

find the criminal.



Týmže way let there be followed, if the taxpayer chooses to disobey

the summons or invitation to him indicative for further proceedings, to

the explanation, or if uposlechnouti will miss to put the

see into him in the books.



If the accused cannot permanently for a absences, dostaviti, tax office

It also has the will to call upon in the same way that the named

the IRS representative against whom the criminal proceedings.

will miss the pojmenovati representative, either it considered on a par with neomluvenému

failure of the accused. The same provisions are valid when is

accused persons are ill and his illness, according to a report card of an official doctor

excludes, to attend in person, but not an adequate

information representative.



section 260.



Against the penalty award, as well as the additional tax assessment may

filed may be appealed to the tax authorities to be accountable to.



This Office has a rekursech against the criminal findings (in addition to the rekursů against

fines enforcement up to 200 K) rozhodovati in the Senate by five investigative

Members, of which at least two must be soudcovští officials and one

Member of the layman. A taxpayer to request either the sole right to

your may be appealed before the Senate investigative person or also with the inclusion of

a lawyer orally in more detail. However, it is not allowed to přednésti

a new fact or accompanying resources. Against the decisions of the financial

the Office of the district, a party may not administer a complaint to the Administrative Court of Justice to the Court.



The performance of a criminal finding, let it be postponed until the final decision in

administrative management; However, the financial authority may order that the offence of money

as soon as it was detected was a find first bowel movement served to the accused person.



§ 260 and.



Member of the layman and his Deputy will be appointed by the Financial Secretary of

for a period of four years.



Active government officials, former financial officials and persons in

the Imperial Court Service may not be appointed to be proceeded by laymen.



Member of the layman (Deputy) either as follows to the oaths taken in its entry into the

the Office of the Financial Director of the Earth's (Chief Financial Officer) or its

the representative of as President of the Senate: nalézacího



"I swear to God Almighty and all-knowing that in negotiations nalézacího

the Senate, apart from the person I will impartially, to the best rozhodovati

knowledge and belief and that I know what they are discussing at all, in particular the


circumstances of the taxpayers, I shall keep strictly confidential, so help me

God. "



Persons who, under their religion by oath

inadmissible, to debit to the place of the oath affirmation religion

reasonable.



After taking the oath, the President shall notify the reasons which the layman přísedícímu

exclude the assessor's layman for interaction and decision-making in

negotiations.



These reasons are:



1. When is the Member of the layman to the side or to its representatives in this

personal relationship, which pursuant to §§.. ... 194 excludes meeting and member of the Commission

the Fund;



2. If one expect from the exemption, the parties or the neb conviction

the damage;



3. If the udavačem in this matter, or the representative of the party, as well as if it was

heard as a witness, expert or přezvědná person.



It analysed the reasons for the excretion of the President is decided by the nalézacího

the Senate.



§ 2 61.



About cash fines pursuant to § § 242, 246 and 248 stored applies

the provisions of the general law of the criminal.



Fines for causing the riot of the matter itself are stored

the taxpayer himself, go chudinskému Fund of the municipality, in which the tax

should be prescribed. If, however, the tax should be divided, or

If a fine is imposed on a person other riot, therefore, falls to the chudinskému

the Fund of the municipality in which the person liable to pay the living or staying.



This is also true of sanctions pursuant to §§ 247 and 249.



The fine in cash pursuant to § § 241 and 244 stored go checkout the State.



Title VI.



Containing general provisions.



How to serve returns and statements.



§ 262.



Returns and statements, which taxpayers are required to podávati according to the

This Act for its taxation, be usually from svéprávného

the taxpayer himself made and signed.



For persons who are not their legally have enjoys the neb officially

the establishment of a representative for the company logged to persons who, under

the provisions of zákonníka of the business shall be entitled to the company podpisovati, for the

corporations, etc. members of the Board, who according to the Statute

they are entitled to, vydávati statement is legal.



To the time limits laid down in this law or from the Office of the designated subject to

the provisions of § 2, paragraph 2. and 3., the law of 19 December. in March 1876, # 28

. *) about postal transportation, as well as the beginning and end of the time limits.



*) see Appendix III.



§ 263.



With the dědictvími neodevzdanými be treated due to taxes in this Act

modified by, just as with the deceased. Such is the legacy they represent

those parties that lead the management of the property; These people have vydávati

in particular, returns and statements prescribed in this Act.



The heirs of the guarantees as other debts of the estate tax, which also

as a result of incorrect or statement or to grant the taxing opominutých

zůstavitelových have not been assessed or were smaller.



The heirs are obliged to ensure that these taxes have been additionally charged, soul

the Declaration and confession, which is a must.



§ 246 (para. 1. and 3.).



(1) if at that moment that is not something the opposite of the provisions or

If the authority or the Commission expressly does not ask, can the agent vydávati

Returns and statements. Agents have předložiti written, kolku plain

sheet, showing the powerful representation in matters of taxing.



(3) a spouse is assumed to be representative of his wife have with him,

except that he was not alone, or that the wife enjoys the view of the

his fortune was built under the guardianship or that the other wife

This presumption explicitly was rested.



section 265.



Taxpayers who are permanently residing outside the territory where this Act applies,

can přidrženi be to named an agent resident in the territory of the

(section 264).



§ 266.



Physical and legal persons, as well as the nature of inheritance shall be liable for the consequences of

where would their legal or authorised representatives have violated

obligations, in particular, is liable for penalties to these representatives for this reason

stored.



This liability, however, are exempted from the physical persons who are not

due to its enjoys the representatives of officially established.



On the service.



§ 267.



When prompted, acreage, regulations and decisions, in particular payment orders

either will be delivered immediately to the authorities of the Office or představenstvy

municipal or by mail.



Delivery of the stand to either into your own hands or adresátových

agents (section 264) its on the receipt. If the Attorney does not reach or

the notary, which acting as agents should be delivered in their Office, i.e.

delivery may stand to each there present ushers or servant

advokátovu or notářovu, the delivery authority.



If the person that can be validly delivered, withhold ye

the file is delivered, be it the file left in place of delivery. This leaving

has the effect of delivery.



Taxpayers affected by place of residence and residence are unknown, as well as addressees

that would be delivered by post, or even file at least two attempts

delivery by other means could not be delivered, it is left at the

the municipal mayor of the place where the tax is prescribed, vztažmo with the Mayor

the excluded periphery livestock, on its receipt; This store be it from

It opened at the site in the usual way with the prompting that the addressee,

that the file received, should be hlásiti with the Mayor of the municipal mayor at the neb

the excluded periphery farmyard. Delivery is assumed to be performed, when

This publication has undergone four Sunday. If she can, however, that the file

to the addressee without his fault really was served just in time

later, the service carried out only over time lawfully controlling

This, however, significantly later than the nižádnou six months after publication.



section 268.



Delivery, to be carried out outside the Austria-Hungarian Monarchy,

they can stand with the leaves rekomandovanými. Delivery is assumed to be carried out,

as soon as the date on which the list was handed over, it took double the post office

regular transport of poštovská time.



If the taxpayers who live outside the UK and countries represented on the

the Imperial Council, through an agent, however, failed, as prompted, zříditi made

domestic, thus further delivery to them be performed through the Mayor

the municipal way in section 267, paragraph 4., as indicated.



About the commitment of the authorities to explain vyměřujícím.



section 269.



Každýkoli is obliged conscientiously explain and statements, for which the

financial authorities, vztažmo Commission on the basis of this Act, to

accompanied by a declaration, the neb was fixed returns and notifications from him

from the, as well as in matters of taxing people to other applications of the soul

testimony or as an expert in any way.



Expert witness testimony, or may only be denied to be only from people in § 152

Code of criminal procedure of 23 December 2003. in May 1873, no. 119., objectives, from

other people, however, due to the issues of the fourth, which would give them zodpovědění

or the person that you are in one of the conditions of § 152, no. 1., criminal

the order implied, was caused by an immediate and quite considerable

property damage or shame or danger arose of criminal

prosecution or prosecution for tax or fees, or a criminal offence

violated was svědkova or znalcova the obligation to secrecy, State

recognised or has been compromised was the secret of the art or business.)



*) see § 63, no 1., Cust. about dose.



The person to whom the taxpayer **) are or have been in the service, shall not, without the

the permission of the person being questioned as přezvědné or as experts.



**) see paragraph 63, no. 2., Cust. about dose.



section 270.



All public úřadové, čítajíc to them, the authorities of the provincial, district and municipal,

they have effectively podporovati the tax authorities and the Commission and provide them quickly

the explanation, which is necessary to the implementation of this Act, if

provisions of the Act are not a defect or urgent business considerations.



§ 271.



In particular, the courts are obligated of those judgments, findings and assessments, from which

According to current regulations doručovati they have copies of the authorities of the charges

vyměřujícím, if such copies are reproduced in a manner

mechanical, zasílati after the copy it over to the Office, in the first instance

the place where the Court has its seat.



About nahlédání to business and economic books.



§ 272.



The obligation to see into him to permit commercial and economic books (§ §

........ 206, 210 and 258) also includes the obligation to contract, předložiti

debt obligations, interest receipts, account statements, invoices and accounting jinaké

tools and documents.



If a taxpayer myself books to them, either for the purposes to them,

If the Office does not consider the Commission or its data without this insight for

plausible. The taxpayer show exactly the fact that have to be

by reviewing the books shown, otherwise there is no need to have a menu

sight.



§ 273.



Inspection of the books of either the předsevzato from the President of the Commission or of the

a government official, by written order of the President or of the Office document, or

Finally, if the Office agrees and the taxpayer on the person of a member of the Commission,

that is not a public officer, in the presence of the Member of the Commission

the taxpayer or his representative established in writing (section 264).



Allowed is přibrati an expert accounting and an established interpreter, as well as

even the official recognition by the competent office helpers or the Commission. These


people are strictly confidential and long life taxpayers ratios, which are

during the inspection of the books and they must fulfil that obligation,

If they are not already as State officials to the oaths taken, hand a telephone slíbiti

the place of the oath. Be expressly advised of the criminal provision of section

246. in the selection of an expert accounting either think its obeznalost with

the ratios of the species příjmův.



Against the inclusion of such persons, as well as their public servants that are in

business competition with the taxpayer, the taxpayer can do. For such a

objection shall be decided definitively by the authority or the Commission přihlédajíc to

all the circumstances of the case.



Also, the taxpayer has the right to himself at his own expense přibrati fiduciary and experts

the accounts from the list maintained by the commercial court (commercial and

námořského Court, regional court, the regional court).



section 274.



Insights into the business of books in the extensive investigation or when

in this circumstances, lodging it is the choice of the stand

poplatníkovy either in commercial rooms vztažmo apartment

poplatníkově or in the official rooms of the competent authority, vztažmo

Commission.)



*) see § 63, no. 4., Cust. about dose.



Indeed, either the inspection of the books usually předsevzato on the following official

rooms.



In the case of notes or AIDS, which the taxpayer needs for performance

their occupations or trades, therefore, must be granted to a taxpayer

the possibility of these scraps and documents reasonably battle Dragons for business

hours.



section 275.



If the apartment is not poplatníkův or poplatníkova in the trade room

District Office or the Commission, to which the inspection of the books were offered, therefore,

either on the performance of his dožádán Office in the place where the tax is a flat or

the room of the trade.



section 276.



The result of the inspection of the books either written Protocol, in which be

especially given the minutes contained in the books and writings for inspection

submitted that are related to the fact that they have to be

identified by reviewing the books. Also be written to this log

the taxpayer or his representative, the explanatory notes and messages to its

request carried out findings, as well as the appearance of books and scraps,

Finally, the circumstances that are důležity for their hodnvověrnost.



If the taxpayer refuses to předložiti books, notes or documents, or

They claim that does not lead, the vztažmo has requested on it, scraps and the circumstances

which the taxpayer wants to claim this maketh an authoritative, be it in

the log recorded. When a taxpayer or experts or přibraní

named config (§ 273) want to debit notes to the log, be

also written. In particular, the taxpayer has the right to insist on a log

the provision for a maximum two-week deadline, so he could not administer broader

a statement of the material, the results of the consultation to the law books, čítajíc in

even any good semblance experts. When the notification of the result předsevzatého

inspection of the books of the commissions do not be notified of the names of business friends,

sources of collection and the customers. However, if the authority has taken that into books

nahlédal, objections to certain entries or documents in this direction,

It is necessary to know the names for the cause of the decision to cover can write,

be also the names in the notification. The application poplatníkově

However, in this case as well as in the case of certain facts, jinaké

whose notifications across the Commission his eligibility to contest threatened

or otherwise, the growing damage caused either by the notification of the outcome of the

execution of the inspection of the books (section 277) made first Committee which has

be established, šetříc, mutatis mutandis, the provisions of § 211; This production is expressed

then on the cover of full enrollment Commission, defective do not include

names.



All persons involved in the design and the discretion of the library collection of the evidence,

and long life have strict confidentiality of the names of business friends,

sources from the collection and the customers.



section 277.



The authority or the Commission will appreciate the outcome of the inspection of the books according to their free

the conviction, which acquired the conscientious examination of all the circumstances.



The result, as he was awarded the library of evidence, either with the reasons reported to the

person, together with the decision on the merits issued. Where

business books according to the legislation, a taxpayer business law properly guided,

the tax authority or the Commission, according to their convictions, however, had the

This, as the basis for its decision to lay opinion of the library entries are

derogation, be listed in the statement of circumstances and considerations, particularly

which have been applicable to her. The Office or the Commission, which has been ordered by předložiti

books, records and papers, may, if the findings of the

contained to an explanation of any doubt, order the inspection of

the books have been accompanied by the neb opětováno.



§ 278.



Was released from execution of the inspection of the business (economic) books

the incorrectness of the essential data of the poplatníkových, he may be stored

reimbursement of special costs incurred by reviewing the books.



Against the decision of the Office of the financial compensation on a svědčícímu,

the taxpayer may not administer may be appealed to the tax authority the Earth's; against the

such a decision of the Commission may appeal to the Commission to be filed

the Board of appeal, to the Land Commission for the vztažmo tax výdělkovou. It has made such a

the Commission's decision the Board of appeal, the taxpayer may odvolati to the Ministry of

finances.



section 279.



In order to be consulted business and economic books, can be nabídnouti

or may be both in storage and appeal proceedings, as well as in criminal

control.



If the rest of the vybídky, in order to be allowed to see into him was in the books, because

If you deny access to the books, because they refuse to explain this

associated, can be used in storage management and in the management of the store uložiti

fine (article 250) to 10,000 K.



In criminal proceedings) may warrant special written to investigating

the Tax Office of the person who saved the books see into him (§ 273), and

against the will of the poplatníkově to enter into the rooms in which the books are

stored, and see into him.



*) see § 63, no. 5., Cust. about dose.



On the entry into the commercial rooms poplatníkových.



section 280.



To have been subjected to the facts relevant to the tax assessment of the person,

taxing authority, or by the Chairman of the Commission established by this Act in writing

empowered, are entitled to ohlédati for hours of work and business

trade equipment, operated and supplies poplatníkovy.) If

výdělkový operates in the apartment poplatníkově, permission from the top

its also applies to provozovacím the device and for inventories, which in

the apartment is located, be it as uvarováno to

the operation was disrupted, and let there be made a každékoli quest for

peculiarities of operation or production in the interest of the trade in

a secret to be kept.



Such assessment shall not without the permission of poplatníkova entrusted to be persons

other than officials of the State.



**) see also paragraph 63, no. 6., Cust. about dose.



Of the highest management of the work of the storage.



section 281.



Top management when you save any taxes this Act modified

It is for the Minister of finance.



To design offices or taxpayers may Finance Minister delegovati from

also important reasons other than by General rules

the Commission assessed, vztažmo tax office, to implement the

access to the books, assessment or criminal proceedings.



On the administration of funds provisions.



§ 282.



To all legal remedies in the Act concerned, if the opposite of

It is not expressly authorised, subject to the provisions of the law of 19 December. March

1876, no. 28. ***)



) see Appendix VIII.



In the případnostech, in which in the present law the right of appeal to the

the second instance is the campaigning, Management Board ends, for instance

the second. The appeal to the third instance has locations in those cases in which

is this right in the present Act explicitly in the campaigning.



How to collect taxes and interest on late payments.



§ 283.



All the taxes in this Act shall apply mutatis mutandis to the provisions of the modified

the Act of 9 March 2004. in March 1870, No 23., *) the charging of interest on

late payment of direct taxes within the prescribed period of unpaid and the charging of

These taxes at all, vztažmo of the law of 23 December 2003. January 1892, no. 26.)

the charging of interest on late payments.



* see Appendix VI.)



On the limitation period.



§ 284.



To all the taxes in this Act modified the provisions of the Act

of 18 May. in March 1878, no. 31,. *) acting on limitation of taxes

direct.



**) see Appendix IX.



The Commission for tax výdělkovou, the Commission assessed the Commission's appeal and be

placed on a par with the financial authorities within the meaning of the law just referred to.



If the assessment of the circumstances of the later on the scale appears to be vyšlými

too low, have a 2-year deadline has the limitation in section 3 of the said

the law for the incorrect assessment of the benefits provided for; However, if incorrect

assessment of consequence has happened, that the party has not exercised its responsibilities,

have the validity of the provisions of section 2 of the Act said.



However, the limitation of the calculation rights occurs under all circumstances, when

Office in ten years after the expiry of a storage period, to which the tax

applies, and the party has not reported nižádného official negotiations


the cause of the assessment.



In order to determine the incorrect assessment, the taxpayer may be the synergy

put on hold in the same way as in the proper management of the cluster storage.



Return to the previous state.



§ 286.



When a taxpayer natural events or other unpredictable or

neodvratitelnou event could not and long life time to appeal

on the cluster storage, appeal or rekursním proceedings, or if he did not receive or

his agent without any knowledge about their weight such a time limit, therefore, is

shall be entitled to the return of the navrhnouti to the previous state.



The proposal to return to the previous state cannot truly be on the circumstances

that have already been found to be inadequate, so it was

extension of the time limits allowed to a taxpayer for absences.



Return to the previous state of either proposed, stating the facts is

justifying and its accompanying resources, as well as with additional

the filing excluded the appeal in two weeks after removal of the

obstacles in the Office responsible for the submission of additional submitted

appeal.



After the expiry of six months from the end of the time limit for absences čítajíc, does not allow

already a proposal to return to the previous state.



About the design of the Office, which must decide the decision on zameškaném

the appeal.



Appendix II.



Cís. Regulation of 16 March 2005. March 1917. 124. (article. III., § 1-6).



Article III.



The criminal provisions.



§ 1.



Who as a taxpayer or his agent, or as a mandatory reporting of

gross negligence committed by criminal acts or omissions, the neb identified in

§ § 239, 240 and 243 of the Act on personal taxes of 25 June. October 1896, no.

220., or as a taxpayer or his agent commits the crime

acts or omissions in the patent of the domestic tax on 23 July. February 1820

referred to, negligent risk commits tax.



These persons be punished cash fines, which is pohroženo for

loss of tax and tax withholding of § 241, paragraph 1. and 2., § 224,

paragraph 1. and 2., the law on personal taxes and for the concealment of rents in the

the patent on the House tax of 23 December 2003. February 1820, during which the taxation is

přihlédati to smaller in proportion to the offence of intentional tort tax according to the

the degree of culpability. It can be also legal until the smallest

of assessment of fines of up to half of her.



If there is gross negligence, but rather a mere oversight, can be used for

promiscuity uložiti a fine up to 200 crowns. The provisions of § 241,

paragraph 3., in particular § 244, paragraph 3, of the Act on personal taxes with the

shall be deleted.



§ 2.



To reduce taxes or concealment of criminal tax according to § § 239, 240,

241, paragraph 1. and 2., 243 and 244, paragraph 1. and 2., of the law of 25 June.

October 1896, no. 220., personal taxes, which was committed knowingly and

plan to zkrátiti the legal dose of taxes, and for the concealment of the proceeds

the rent, which is punishable under patent about the House tax of 23 December 2003. February

1820 and whose taxpayer neb is committed by his agent with the same intention

incorrect information in the revenue recognition of rent or opominutím enforcement

It may in addition to the fines, which the applicable provisions is

pohroženo, stored to be also a prison sentence in the following cases:



1. If the sum exceeds the State tax has been truncated or shortening

compromised, 600 crowns; amounts, which relate to the number of years or

several types of taxes to be calculated;



2. If the accused has already been convicted for acts and omissions of the NEB.

the beginning of this section and if he is before the expiry of the five

years from the conviction again one of these acts (return to the scene of the crime).



A prison sentence is either stored acreage from one day to three months; jail up to

within one year can be uložiti if the amount exceeds the amount of the tax was

reduced or compromised by shortening (paragraph 1., no. 1.) five thousand crowns.



In addition to the prison sentence can be determined to find has always been one published in

one or more forms on the cargo of the convicted person.)



*) see § 57, lit. (B) on the batch.



§ 3.



By reducing the tax according to § § 239 and 240, zatajováním bottom according to § 243 of the Act of

on 25 April. October 1896, no. 220., personal taxes, and concealment

the rent according to the patent of 23 December 2003. February of 1820 House, also

commits, who knowingly and intend to tax zkrátiti, of the taxpayer, an agent

poplatníkova neb person reporting mandatory encourages negotiations neb

opominutím in the concerned regulations or in paragraph 1 of this article

while committing them or helps the Council or deed.



Vinník either independently of criminality or punishing the taxpayer

(an agent of the person reporting required) punished money § § 241,

of paragraph 1. and 2., 244, paragraph 1. and 2., the law on personal taxes and by

the patent on the House tax; assuming the § 2 of this article can be uložiti

prison sentences, which it pohroženo. For pecuniary penalties imposed shall be liable

the taxpayer, in a moment of section 240 of the Act on personal taxes a person reporting

mandatory.



Without the sentence remains, who being forced to economic odvislostí, helps,

but that would have made the Authority whether or not otázán being the wrong information.



§ 4.



If you cannot fully or partially dobýti fines imposed under section

1, paragraph 1. and 2., §§ 2 and 3 of this article and of the statutory provisions in the

This section of the concerned, will replace them prison sentences in

the duration of one day to six months.



Acreage of the replacement either penalty determined according to the degree of fault and according to

property, income and personal circumstances of the convicted person in this discussion, and

spoken in the criminal finding.



§ 5.



In případnostech, when uložiti can be in addition to the fines, a prison sentence

hands down the finding in the first instance, after completion of the proceedings applicable regulations

modified by the tax authority in deciding the three members of the Senate, which consists

from a financial officer, a judicial clerk and assessor of the layman. On

posléz appointed subject to the provisions of section 260 shall apply mutatis mutandis and) of the

personal taxes, as amended by the amendment of 23 December 2003. January 1914, no. 13.



Comprehensive provisions shall issue the regulation.



§ 6.



In article 256, paragraph 2, of the law on the os. set the permissions of the Minister of taxes

Finance to form the larger taxing criminal okresův and delegate

also applies in criminal matters the House tax. The provincial tax office

Decides also about the rekursích in criminal matters, domestic taxes in the

controlling the Senate, which is composed according to §§ 260 and 260 and) of the os.

taxes.



Appendix III.



An excerpt from minutes of regulation 5. March 1896. 31.



E. Appendix a smaller mutual associations.



§ 44.



The provisions of sections A, B, c. and d. shall apply, mutatis mutandis, with the following

variations to a smaller mutual insurance associations that operate

insurance:



1. sickness and death grants,



2. pensions for invalidity or old age,



3. the widows ' and orphans ' aid



4. cash sums of certain members in favour of the third persons (in particular the dowry

or equipment for a child) on a payable; then



5. against damage by fire,



6. against the damage to livestock, and for which the entire business plan has lidumilnou

the nature and the insurance on a local basis of the neb professionally-společenstevním

or otherwise, is edited in such a way that the excluded are paying

agents as sprostředkovatelé.



§ 45.



When setting up the clubs concerned may be dispensed from the requirement,

the pool was the Foundation, if the special ratios and measures given by the

jinaká security.



§ 46.



When setting up the insurance associations that operate only insuring

sickness and death grants, from being abandoned, to be submitted

statements in section 8 have been requested, but the provisions of insured benefits and the

Member contributions, that is, pay through the nose, be limited to the articles of Association.



§ 47.



Associations for insurance sickness and death grants, if, for

insuring a death grant is not set up a specific Department to nastřádati

the reserve fund in the amount of double the average annual edition

for the last five financial years, and if this Fund has under this

the amount of doplniti it again up to this amount. If the reserve fund

did not reach this amount, be he is allocated at least two-tenths of a year

Member contributions.



However, these associations have the will in their articles of association should make every

the fifth year of their income and liabilities have been under an insurance technology

estimated as follows in § 48 declared. In this moment for nastřádání

required reservního Fund instead of from the top of the fixed scale is

the result of this estimate is rozhoden.



section 48.



Societies, which purpose is to insurance under section 44, number 2., 3. and 4.,

implied, to each of the fifth year an expert, who in the administration of the Association is not

involved, the likely amount of its credit odhadnouti accounts payable and income with

them srovnalých, the result of the supervisory authority and to all members of oznámiti

accessible to do.



The same provision also applies to associations which only or in a special

the Department of death grants underwrite.



§ 49.



If from the annual accounts or the occasional estimates at any

of associations in § 44, at 1. up to and including 4., referred to on the scale comes out, that

a State Department of revenue is not enough to pay the loan


commitments, and to nastřádání reserve, and if this disparity odstraniti

jinakými by appropriate measures be increased contributions or benefits

reduced.



§ 50.



If an association has several trade unions referred to in paragraph 44, that is, for

each Department, and if outside the insurance follows the more purposes

jinaké, for the purposes of these so be it assets separately managed and billed.



Let it be determined in the statutes, in which the ratio of paid perhaps the buy-in, jinaké

income, then administrative costs have to be allocated to individual

insurance departments.



§ 51.



Guilds in § 44 concerned are required each year until the end of the longest

June the supervisory authority for each insurance Department předložiti financial

statements, consisting of the provozovacího account and the statement of assets,

statement of increase or decrease (of the movement) and insuring the outcomes

aid, vztažmo damage.



Parts of these societies, vztažmo account of individual funds has

vykazovati:



I. income:



1. The State of Sterling assets at the end of the previous year;



2. the income from regular member salary with an indication of the amounts first and after

the case subsequently paid;



3. the administrative revenue (enrolment fee, etc.);



4. revenue from stored capital;



5. gain on rate securities;



6. other income (and larger sums be rozdruženy in more detail).



II. Editions:



1. the aid, vztažmo damage, according to the statutes of the paid (in detail, even with the

the costs of investigation);



2. administrative costs;



3. taxes and fees;



4. depreciation;



5. the loss rate of the securities;



6. other expenses (larger amounts as be in more detail rozdruženy);



7. pure equity at the end of the financial year.



Statement of securities vykazovati have individually all the assets and receivables, and

debts on them the drains; the difference indicates a pure equity Association, vztažmo,

which Fund.



For the associations, constituted under the Act of 30 June. March 1888, no. 33,.

for sickness insurance of workers, apply due to hedging of

sickness and death grants, instead of the previous provisions on the issue of

accounts and statements of special regulations, pursuant to section 72 of the Act.



§ 52.



Equity associations in section 44 may only be referred to imposed:



1. In securities eligible to save money ';



2. the orphan's security offering in mortgages;



3. in domestic savings banks;



4. in the domestic residential real estate, to remain zavazeny over

a third of the price of the purchase.



Appendix IV.



An excerpt from the law of 24 December 2002. in may 1869, no. 88.



§ 2.



The land shall be exempt from tax:



1. infertile;



2. the swamps, lakes and ponds, where they are not economically dependent on and it

fishing, or mowing the reeds or exploitation of peat of the proceeds

do not provide;



3. the public paths, trails and roads, squares, and streets, then village

public purposes used channels and aqueducts and riverbeds and streams;



4. public burial ground, if they don't have another destination;



5. building area and the courts;



6. for the production of sea salt in.



§ 16.



Regarding the types of culture is rozeznávati: and) role, b), c), Garden, meadows,

d) vineyards, e) pasture, f), (g), (h))) forests Lakes, swamps, ponds,

I) land parifikační, k) land barren.



Areas which are the primary use of the stolen jinakým manufacture, shall be considered as

for land parifikační; These include:



the pit of lime, sand, gravel, slínové, peat, clay,

the storehouse and workshop, private canals, shores, meze, alleys, private

path, the territory of the railways, then the area of the stone and used breaks down

to štolám, šachtám, nádržkám, and under the water.



Appendix V.



§ 321 of the Act of 1 July 1999. August, 1895, no. 113. (civil procedure code the Court).



Notice of termination may be witness denied:



1. on the issues concerned by answering his spouse or the person with whom

a witness in the tribe directly or in a generation to the second degree pobočním

is příbuzen or sešvakřen, or with which it is connected by adoption,

his foster parents, or schovanců, as well as his/her legal guardian or poručenci

in his view, was to shame or risk prosecution of a criminal court;



2. on the issues concerned by answering some of the witnesses or people, in REF. 1.

concerned it would cause immediate material damage.



3. the acts on which the witness could not in any way, but would violate

the stored state recognised obligation of secrecy to him, if it is validly

has not been absolved;



4. about what a witness in all its properties as the lawyer from his party

was given;



5. on matters to which the witness could not odpověděti, but would be told the

expert neb business secrets.



Testimony in cases under number 1. and 2. tendered even called denied

be given to friends there referred to, when multiple dispenses marriage

a ratio that establishes a friendly affair.



Appendix VI.



The law of 9 July 2004. in March 1870, No 23. that as regards the levying of interest

late payment of taxes direct within the time limit calculated on the unpaid and collection

These taxes at all.



With the consent of both the Chamber of Deputies, and the Imperial Council sees to me may be as follows:



§ 1.



If someone would direct taxes, namely: land tax, tax

the House, taxes on the hiring of household tax, earnings, and income with premiums

State for a maximum of 14 days, when the deadline passes, one for each country to

payment of the taxes levied each, nezapravil, will be required to apply for the whole

year, more than 100 to the proper taxes even with the Government, pay through premiums interest on

the delay.



§ 2.



In each country, so be it zákonníkem the Earth again in that period claimed is

each pay through the tax. Moreover, be it at the beginning of each year, in each village

way in place of ordinary tacked on the Declaration of which would be to see, in

which limits the taxes in question are zapravovati, and what the consequences of this

He will have someone of these time limits, ky has not complied with.



§ 3.



(As modified by the law of 23 January 1892, no. 25.). Interest

late payment will be počítati out of every 200 K and for each day of 2.6

Hellers *), from the day after the deadline established for the collection of taxes first next

until the incorporation of adult vybírati of debt and will at the same time with him.



*) see the last paragraph of section 63 for Cust. about dose.



§ 4.



If someone would tax that is required to zapraviti in four

Sundays after the time limit for payment of the relevant nezapravil, so be it, even with the tax

interest for late payment to the date of payment, based on when the deadline stated

passes, means prescribed by a law enforcement management immediately conquered, though

If the debtor has not submitted a request for the slevení tax or for waiting, and

If the Office did not find political, that the request is justified by law.



§ 5.



If not at the beginning of berničného tax povinníkům this year

definitively předepsati, zapravovány be according to the measure of the year

berničného just last for that time, that way the constitutional

permitted, unless a new obligation has been prescribed, to whom the

then what has already been paid, vpočítá.



§ 6.



This Act will come into power on 1. of July 1870.



§ 7.



The Minister of finance, this saved the law stated in the deed.



Appendix VII.



The Imperial Decree of 16 April 2004. July 1904. 79., about náhradných

remuneration of back payments taxing and taxing of the fines.



On the basis of article 14 of the basic law, the Government of the day 21. December

1867, no. 141., I hereby order as follows:



§ 1.



Of those amounts of direct taxes the State and fines in the cause of such taxes

stored, nepravoplatně received and therefore the cash returned, overhead

the recipient may under these provisions if the claim náhradné

interest in the area of interest for these taxes levied, though

the prescription that was dropped by the neb obmezeno, whether the same about yourself in

conjunction with another tax of the same kind was prescribing arose an obligation to

pay through the default interest pursuant to § 1 of the Act, the day 9. in March 1870,

23. However, in the case of tax fines if it exceeds the amount of the

returned to 100.



§ 2.



For nepravoplatně be considered as carried out payment taken in so far as

about the prescription, on whose cover was carried out, either by a decision of the administrative

the Office of the appeal court's verdict was delivered or

recognized that is not based in law, whether it was entirely repealed or

obmezeno that made the deposit exceeds the rest of the prescription.



Voluntarily carried out salaries in excess of the statutory annual installments

the prescription, which was originally stěžováno, but are excluded from the

calculation of spare interest.



Equal to the return on the basis of the decisions and findings in the first paragraph

concerned shall, if the financial management for court proceedings

the contested the complaint complied with the taxpayer if he returns for this title

the amount paid.



§ 3.



However, the decision has been lil concerning tax saving or revenue

the sentence revoked, is entitled to a refund instead of paying the amount of the tax as well as with the

spare interest ancestor only under the new decision, which shall enter

on the place of the decision repealed by you subject to other claims that perhaps

Perhaps in the future as a consequence of legal process against the new

the decision permitted.



§ 4.



Replacement interest paid to be the date of counting of wrongly executed


salary in income until the date on which the taxpayer was given by the competent

awareness of the revenue Office, the legal possibility of paid tax amount back

the artistic beauty.



However, the amounts, and, as a result of repair prescription as overpayments,

incurred by be first on incorporation tax obligations jinaké

poplatníkovy when due.



Comprehensive provisions on how to inform the taxpayer, and the calculation of the

replacement of interest released be the way a regulatory; in doing so, may

in particular, determined to be the calculation of interest on the basis of the replacement accounting

výbytku, which comes out on the scale of the annual Showdown of the corrected prescription

with the provided vplaty.



If the tax amount for return after having informed the recipient's back

financial management of the postponement of the circumstances neospravedlněný, spare interest

ploughing up to be actual recovery time.



§ 5.



Entitled to a replacement interest shall lapse if it is not made within three years from the date of

the delivery of the decision of the administrative authority from the date of Declaration of the NEB.

the award, based on which the refund is given.



§ 6.



Return to other State benefits than in this regulation and in 28 of the Act,

8 on that day. in March 1876, # 26., *), it is not right to question

replacement interest.



*) it is an interest of late fees.



§ 7.



This Regulation shall take immediately able to with the variation that cannot do

entitled to a replacement interest income from salaries, which were carried out before 1 July. January

1904.



My financial Minister is saved to in the deed said this

of the regulation.



Appendix VIII.



The law of 19 December 2003. in March 1876, no. 28, the body of a time limit calculated in

which lent force to the legal decisions and resources

Regulation of the financial authorities.



With the consent of both the Chamber of Deputies, and the Imperial Council sees to me may be as follows:



§ 1.



Performance, complaints against rekursy, or regulation, or

the decision, issued by way of administrative authorities and administrations

financial, which belongs to the rozvrhovati, vyměřovati and spravovati tax

direct, indirect and other benefits důchodky to the needs of the State, be given,

If it is allowed under the laws of the podávati, in thirty days it

the authority which issued the command, the neb decision and regulation is

the show, a complaint may be appealed only the neb against the imposition of a penalty

pořádečného, submitted to be in eight days.



If, however, a means of legal measures or commands

pachtéřů or other authorities of the State which practice, private důchodky

corrected him either force with financial authorities of first instance, which

It is for přihlížeti to them.



In cases worthy of special consideration, the authority may, where it has

resource legal passage of lent, the period may be extended. It was not in the

the time limit prescribed, the lodging of a performance, a complaint or may be appealed, it may be

the only damage the side of that Bill or statement, against which the

means of legal points, was delivered, or the heirs.



§ 2.



In vynešeních referred to in § 1 shall be expressly pojmenovati authority

to administer the performance, complaint or may be appealed, and the period in

to administer, while the period from delivery will only vynešení

additional, in which the data they contain.



Period begins from the date of delivery of the next first; If the performance

submitted to the post Office on the receiving official confirmation (on sheet feed, on

a prescription, etc.) do not count in the period of the day, after which it was performance after

the post office.



If the last day falls on a Sunday or a general deadline day of the festive season,

the time limit will end only in the first next working day.



If someone asks for a Office for the extension of time to implement

legal resource, or within the period assessed by this Act for reporting

causes of a decision from the Office of vynešeného, i.e., the time limit to

to this day, which will give him due to this request, and it is

then again.



§ 3.



This law is just too much to all regulation with him nesrovnávajícím,

If they are related things, in the cause of the kterýchž is issued.



§ 4.



This law will act on 1 May 2004. April 1876.



If it was shipped a command or any decision previously 1. April 1876,

and if the legal remedy against him, instead, considered either as

would be delivered to the neb decision command on January 1. January 1, 1876.



§ 5.



The Minister of Internal Affairs and the Minister of finance is to be saved

the law in an act of respect.



Appendix IX.



The law of 18 March 2004. in March 1878, No 31., the prescription of the direct taxes of the

dolových and kutišť had free food, tax, taxes, stamp and direct

fees.



With the consent of both the Chamber of deputies of the Council of the Imperial I order as follows:



On the limitation of this batch of State-appointed, namely: direct taxes, the salaries of the

measure of dolových and kutišť of the free, taxes, food, taxes, whether or not revenue

direct charges to force have the following provisions:



When being barred the right to assessment.



§ 1.



State law vyměřiti the dose to a specific time of the neb for some fact,

being barred at all in four years, in the case of stamp duty and direct

charges, in five years. The limitation period is counted when the year of the Board, in

which the taxpayer obligations of its oznámiti, potažitě administer the basics

assessment or prescription rather made or, if the taxpayer is not required to

to do this, when the year of the Board in which the fee required.



§ 2.



If the batch has not been assessed or a fee that is paid, without having had

officially was meted out, in whole or in part from that its incorporated causes that

taxpayer obligations of its neglected, thus the limitation period in section 1 of the

assessed only by passing through the year, in which the administrative authority was taking it to

enjoined or prescribed fee.



In the case of documents, papers, or other utilities that have been filed by kolku

written without a fee in addition to the regulation incorporated, the time limit shall start

the limitation in section 1 of the assessed only from passing through the year in which the administrative,

such a matter to the tax authority for the knowledge listed, or it has been officially

used.



However, if passed, the authority was taking it to the fee prescribed, enjoined or

thirty years after passage of the administrative fee, where required,

Therefore, it cannot use the calculation, but the rights that has taken

officially the case file of a stamp subject, in which case the vyměřiti collective,

that was zapraviti at the time when the Charter was sdělána.



§ 3.



The right to vyměřovati it from the causes of false tax was little

prescribed, being barred at all in two years, however, in terms of revenue

direct charges, in the three years from the year of the administrative pojití, in which

the fee originally was meant to pay.



§ 4.



Interrupts the limitation period in cases in sections 1 through 3 listed, when

for transverse and předsevezme by the taxpayer in the taxation shall notify the hearing

official. From the passage in the year administrative, in which was held the last

official negotiations that way, begins a new period of limitation.



§ 5.



The law of vymáhati benefits expired in six years being barred from

rather than the year in which the Administration had a dose of zapraviti.



§ 6.



Limitation of benefits expired, prompting the taxpayer of interrupting the delivery to

paid, the introduction of the levy of execution or by enabling the time limit for paying.



From the passage in the year administrative, in which was the last rings, that has

the taxpayer pay through the nose, shipped the last procedure execution, and in which

She reached the last period for payment, the period of limitation shall start with the new.



§ 7.



If the expired benefits insured basis or hand pledge, has the force

What made to § 1483 ob code. ^ *).



The provisions of the joint.



§ 8.



This Act does not change anything in what the law provided for a limitation period

the fines imposed on the transgression of the law of the taxing, and fees, and other

harmful consequences.



§ 9.



This law will act on 1 May 2004. January 1879.



With regard to the benefits which the State should have the right to insist on before this law

effective, the period of limitation shall, if not in the cause of his from this

law later period starting from that day, that the

the law fits in the deed.



§ 10.



My Ministers of finance and ORBS, saved this law in deed

in this respect.



Article II.



This Regulation shall take effect on the date of publication. Making his instructs

the Minister of finance and Minister of education and national enlightenment.



The Austrian reichsrat in r.



Habrman in r.



Dr. Šrobár, in r.



Dr. Engliš in r.



Thomas s in r.



Dr. Meissner in r.



Silver in r.



Dr. Hotowetz in r.



Dr. Suresh Vaishnav in r.



Johanis in r.



*) § 1483 ob code. identity: as long as the creditor has a lien in hand, he cannot

be argued the sentence the rights of lien and the lien is promlčeti

cannot. The right to the borrower to pledge its vyplatiti remains nepromlče

However, if the claim about the price of the collateral exceeds, meanwhile, may

zaniknouti promlčením.