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.