263/1920 Sb.
Regulation
the Government of the Czechoslovak Republic
of 26 March. April 1920,
implementing the law of 14 July 2004. April 1920, no. 262 Coll. and n., on
from the meat.
To section 2 of Act.
§ 1.
The card is valid for taxation only for the one who built tax or to
It was taxed the meat along with the card passed; the identity card is shodovati with
meat, whose taxation has prokázati.
The receipt of the payment is valid outside of your own trading business as a card
taxation only for the dead cattle in whole pieces (section 5 of the Act), for other
the meat just those days when she was especially for the meat, and it separately for
meat raw and ready released. In its own trade business is
receipt of payment is added to the whole pieces, also for the tax card
part of the killed animals and meat prepared therefrom.
The accompanying receipts can be vystaviti either on the basis of the payment of the receipt or
on the basis of other accompanying receipts.
Any transfer of the receipt of the payment or movement to another person or another
trading company (section 15 of Act) must be indicated on the reverse of the receipt
or on a separate annex to this receipt attached, giving the name and
resident, who converts, the receipt, the nature and quantity
passed to the meat, the date on which the meat was passed, as well as with the signature of
who took over the meat.
§ 2.
Vydávati accompanying receipts is entitled to:
1. the outside perimeter of the sites closed
and meat trades) entrepreneur (§ 15 Cust.), which was the IRS
granted the right to issue receipts, and for meat
alone taxed the slaughter and meat imported from abroad;
(b)) public administration municipal office or slaughterhouse that the place where the loss
was carried out for meat originating in the losing streak, and for the meat of the
the foreign imported whose taxation has been proven;
2. in the circuit closed the offices places the food tax on line for meat from
which was on the line, the food tax paid, exported from the closed
space;
3. in all other cases, the supervisory authority (article 17).
§ 3.
The right to vydávati receipts pursuant to § 2, no. 1, lit. and), admits the financial
Office and written requests stands. persons who operated as a
a substantial portion of their trade store raw meat in bulk. A right to
awarded to appeal and may be persons who have committed heavy
důchodkového offence, denied the neb is withdrawn; This permit may be
subject to the condition that the person concerned will lead about slain livestock and meat
seed and arch revisní according to § 21 of this regulation.
This right shall be extinguished itself, if it has been enabled in the site
vydávati accompanying receipts pursuant to § 2, no. 1, lit. (b)).
Municipalities that have taken over the levying of a tax on meat after the sense of section 30 of Act, may
the financial authority and duty to uložiti stools. the issue
receipts; the other municipalities and administrations of public slaughterhouse shall grant this right
Tax Office and there are Mills request..
§ 4.
The accompanying receipts issued in duplicate propisem from the official register according to the
Formula # 1. The first copy (juxta) receipts will remain on the register,
second copy (the receipt) shall be issued to the customer of the meat. Juxty registers
the integration of uschovávati and odváděti is-if it hasn't happened to the official invitation
previously-on the expiry of the calendar year to the supervisory authority.
Registers can be given by the taxing authorities and financial headquarters of provincial
offices for them economic administrations for compensation own load. Authorities
set out in § 2, no. 1., lit. (b)), and no. 2, are in the accompanying
the receipt shall demand compensation of the load associated with measures of the official
the register.
To section 3 of Act.
§ 5.
Together with the zapravením of the tax should be ohlásiti the name and address of who to the
incorporation of the tax is required, the type, quantity and weight of livestock or meat,
indebted to the action (the slaughter, imports from abroad, the sale of neb subscription) that goes,
and the day and hour when indebted operation takes place (section 6 of the Act).
§ 6.
Incorporation and tax notification (section 6 of the Act.) happening is usually specific
složními tickets mail cheques to the Office, which are intended only for
the tax on meat and on account of the competent regional tax office. These
složní koupiti tickets at post offices.
Složní are provided with a preprinted tickets according to formula 2. and it appears it is in the
all parts of the vyplniti and exactly at the nearest post office with
the appropriate amount of tax not administer. She is part of the složního ticket, which is
marked as "receipt" and the post office returns not administer, form
document about zapravené tax (payment receipt).
§ 7.
When the import of meat from abroad (section 1, 2. section 6 of the Act.) we must not administer oral or
the written declaration and the tax zapraviti at the Customs Office that the shipment
odbavuj; the Customs Office shall acknowledge the received amount of the Customs kvitancí that
material information shall be poplatníkovy according to section 5 of this regulation and section 6
the law.
§ 8.
Exceptionally can be tax on meat zapraviti even one of the following
methods:
1. Složním red ticket, which is intended for incorporation of taxes at all
and that can be koupiti in the stores of postal stamps. This ticket Složní
the integration of říditi to the appropriate provincial tax office and vyplniti it as well
as a složní ticket formula # 2.
2. cash money order. This is říditi on the financial land
the Office; Snipping is filled in as well as the složní ticket formula # 2.
3. The competent tax authority. If the party wants to tax zapraviti as follows,
is required to administer for the supervisory authority in advance (article 17) in three
identical copies of the written notification containing the information in section 5 of this
the prescribed regulation. The supervisory authority shall confirm all three copies, one
retain, the other two will return side; This is even with the necessary amount of
shall submit to the financial authority, which confirms the zapravenou tax on them, one
a copy shall be kept and the other side as a receipt for returns zapravené
Dani.
4. The Ministry of finance can, according to needs also hold other State
Treasury to receive tax from the meat.
To section 4.
§ 9.
The taxpayer is generally zůstaveno to the will, if it wants to tax zapraviti from
weight or of the piece.
According to the scales can be a tax called the zapraviti, when the weight established supervisory
Authority (section 17) neb by the Office, for which the tax authority worked (food
tax on line), or municipal authority, or administration of public slaughterhouses or
the public transport company. Weight must be reported (on složním
ticket § 5) confirmed the authority of the Office, the scale has detected.
The Office, which may may be exclusive of tax, incorporation of piece, i.e.
the IRS even century.; This regulation may be issued for a specified period
or for an indefinite period and will announce when the individual is either a written
tradesmen or a public decree in the village in the usual manner.
To section 6 of Act.
§ 1 0.
Indebted to an act to be ohlásiti by the supervisory authority (article 17); Special
the Declaration is when all in section 6 of Act. the prescribed information has been taken
When you incorporate a tax on ticket složním (mail order).
To section 7 of Act.
§ 11.
Can you defeat the tax rozděliti a maximum of so many parts, how many
participants include the ox.
When you report (section 10) on the payment receipt is the fact that it is beheld
a common defeat, on the names of the partners and the share on which the
the receipt is added.
To section 8, no 5, Cust.
§ 12.
The supervisory authority may let us free ourselves from znamenání meat, if the meat is marked with the
the stamp of the slaughterhouse, and where it is not, the stamp of the municipal or private
stamp živnostníkovým.
To section 10 of Act.
§ 1 3.
The fact that meat or part of his is not fit for human consumption,
must be within 24 hours after the defeat confirmed in writing to the payment
the Bill of sale or a separate annex to this authority, which in the village where
the slaughter was carried out, commissioned by the health inspection of the meat is, with
an exact indication of the weight of all the meat, as well as that part of the animal, which was
It has been declared unfit for human consumption. Moreover, it must be
proof of how the person was handed over to the meat recognised as
unfit for human consumption, meat by loaded.
Application for refund must be the one who built the slaughter tax, administer
with the payment receipt and with proof of how it was with the
meat unfit for human consumption, within 3 days following the
the defeat of the supervisory authority; the Office shall examine the request and submit it then
to the decision of the tax authority I..
If the tax paid by weight of slaughter, although if he or she paid out of
the piece, however, if the at least as much as corresponds to the weight after slaughter
found, it returns the full amount of tax, looking for meat to human
the consumption of non-eligible. However, if the tax has been paid of the piece, and if the
less than the tax-looking after the defeat of the detected, reduces
the amount to be returned for the meat unfit for human consumption,
and this difference.
To § 12 Act.
Defeat can be thought me necessary when it comes to slaughter an animal, which would
otherwise, as a result of the accident, died of the disease the neb without having enough time to
It would have been upheld the legislation law to report the slaughter and
incorporation of the tax.
To section 15.
§ 15.
The Declaration must be obsahovati:
1. the name of the entrepreneur and his representative and, where the firm is located
(town, street, and house number);
2. scope of business (operation of public slaughterhouses, slaughtering livestock and
associated trade meat, separate trade business, business
pork butcher's shop, side meat and sausage goods when trades other
and what, etc.);
3. the labelling of the individual, in which the company operates, with a resolution of
rooms, slaughtering, manufacturing, sales, and rock formations;
day 4 opovědi and signature of the entrepreneur.
The Declaration must be filed in writing or orally in exceptional cases at the
the supervisory authority (section 17) and for existing firms, has holdings
identified in section 16, to 8. May 1920, subsequent ventures, as well as in
changes in the above information before business begins with
do, or do the changes.
Announcement of opozděné must be sufficiently reasoned.
§ 16.
Who already has 1. in May 1920, outside the place closed (with a food tax on line)
It operates business masnou (section 15 of Act) and worked as a tax rate
the municipal authorities, the NEB is not required for this business under section 15 of the
Regulation ohlásiti.
To § 16 Cust.
§ 17.
Důchodkový supervision of financial authorities according to their scope and
jurisdiction. Immediate supervisory office is usually důchodkový
the EFTA Surveillance Authority; its jurisdiction is governed according to the place where the defeat of the NEB.
Another result of the Act was enforced neb where meat is stored.
In places where a levy tax on meat in the municipal Director (§§ 28 et seq.),
the exercise of the supervisory důchodkového belongs in the first place the municipal authorities to
It specified.
If the Act or this regulation imposes an obligation to the venue
registrations must be administered these minutes for three years.
To section 20 of Act.
§ 18.
Zostřený důchodkový surveillance orders the IRS even century. for a period of
some, at least one month, or until further notice. In this case, as well as
even if it is to be originally designed the period reduced, the appointed authority also
cancellation of zostřeného důchodkového.
§ 19.
Entrepreneur business on which meat was placed under zostřený důchodkový
supervision is obliged, no later than on the day zostřený důchodkový supervision
ohlásiti the supervisory authority begins (article 17) the status of the livestock in the enterprise
reared according to type and number, the room in which the cattle behaves and
Finally, the supply of meat according to the amount and type.
§ 20.
Entrepreneur business on which meat was placed under zostřený důchodkový
supervision is also required to the supervisory authority (section 17) make announcement:
1. whenever he wants to pull down in the rate of livestock referred to or from rooms where
It acts to get; offshoring of cattle for the purpose of economic is not subject to
This obligation;
2. whenever he wants to from somewhere else or live cattle meat at a rate of vyjmenovaný
odebrati or such cattle and meat, while the other belongs to your
trade dopraviti.
The announcement of acts under # 1. said to be administer within 12 hours
before the performance; the IRS even century. This period may reasonably
zkrátiti, if it is even in the shorter period the execution of supervisory důchodkového
ensures and obmeziti conveying meat to trades for a specified period
daily.
The announcement of the acts mentioned under no. 2. Necessary to administer no later than
immediately after the Act.
In both cases, you must report a precise indication of the obsahovati of the Act, on which the
it comes, and the time when the Act or was předsevzat.
§ 21.
The Declaration entered in the reporting and revisních sheets according to the formula, no.
3. one copy of the (unique) stored in the supervisory authority and is
one (duplicate) for the party. The party is required to your copy every time with
announcement předložiti the supervisory authority that reported data to both
principal writes. The IRS even century. Can the application by svoliti
to report a page to write to their copy of itself, namely
within the time limits prescribed in § 20; Besides, it is the party is obliged to
posílati written notification to the supervisory authority and the announcement according to section 20,
No 1., so early, that in that time there has been a 12hodinné to the supervisory
Office, and for notification according to § 20, no. 2., immediately after the Act, who reported
is subject to; If the notification sent by mail, it does so at the risk of the party.
All revise that take place in the pursuit of the inspected zostřenému
důchodkového surveillance, writes the supervisory authority with an indication of the times and the result of the
both copies of the reporting and revisního Ark; If it is not unique to hand,
the supervisory authority will draw up the party about the outcome of the Protocol, which will revise then
attached to the unique car, which, moreover, were to be in addition to the prescribed information
zapsati.
To section 22 of Act.
section 22.
Railway authorities and the management of shipping companies are required to the door in
time limits 14denních the supervisory authority (article 17), the competent according to the place of submission
or release the shipment of livestock, as set out in the rate, which have been
in the Czech Republic issued by address public slaughterhouses or entrepreneurs
commercial enterprises (section 15 of the Act), all meat, which, in the territory of the country
either to transport the adopted or issued by the recipients.
The statement must be that obsahovati the name and address of the consignee, and then
the day on which the shipment was made or released, a type of cattle or meat
(with an indication, in the case of dead cattle or raw or prepared meat
and what kind), gross weight in kg and meat are also a way of packaging.
Post offices are required to vykazovati the same way all shipments
the slain cattle and meat, which they have adopted for transport.
Rail and post offices that lie within the perimeter of the food tax
line, are exempted from the obligations of reporting.
To § 28 Cust.
section 28.
The tax on meat is required to zapraviti:
1. who lives the little or the meat over the line transported food tax;
2. who in a closed place where it takes place or slaughter cattle konati gives
(small and large).
The tax is worked in a way which is prescribed for a food tax on
line.
§ 24.
Zapravenou tax according to section 28, no 1., Cust. When entering through the food line
tax odečísti tax on those days when slaughter when entering
across the line was reported with the food tax on payment receipt
confirmed that the cattle is intended for slaughter, with an indication of the slaughterhouse, on which
It has to be defeated, or whether it is intended for farming, and the economy.
Reports for slaughter shall expire, unless the slaughter carried out in
one month; This period may be the Office food taxes, for a given
the slaughterhouse competent, always from a wider month extended; extension of time
Noting the Office to the payment to be made.
Reporting to breed has the force only for that the holder of the dobytčete, which
When the report was mentioned, or which was later transferred to the ox;
the conversion must be indicated on the receipt according to the method, in section 1 of this
the prescribed regulation.
For the purpose of withholding tax when reporting the slaughter must be delivered to the Office of
original payment receipt, conforming to all the requirements up front
referred to.
To section 29 of Act.
§ 25.
Reporting and the taxation of stocks must be carried out within a maximum of 5. may
1920 according to state what was the end of April, 1920.
The tax is worked in the manner prescribed in articles 5, 6 and 8; the announcement of governed
According to § 10, and must obsahovati the name, occupation and residence of the poplatníkovo,
the type and quantity of meat and looking tax; a special report may
odpadnouti has been associated with zapravením tax.
In the closed cities of Prague, Brno and Bratislava and in the District of Prague
County tax collector of food from the meat takes place the announcement and placement of the tax
at the offices of the food tax according to the provisions of the local financial authorities.
section 26.
When subsequently taxation may be sraziti from the tax which the meat according to the new
rate looks, they amount to a tax on the line as the food in the places under
closed or declared as a food tax in other areas according
rates have not yet been paid force.
Sraziti may this amount in closed places, in places
the other only because the existing regulations as tax who himself built and
It proves for receipts issued accordingly; These receipts must be
When you report the inventory specifically mentioned and the tax authority on demand
submitted and the confirmation of the committed.
During the month of May 1920 sraziti may, under the same conditions in
closed places when she defeats tax the tax amount that was
during the four months before the law took effect, paid in
transport of livestock over the line the food tax.
To section 30 of Act.
section 27.
On 30 April 2005. 1920: the law shall expire from 16. June 1877, no. 60
., on entries, No 10 to 16, 40 and 41 the rate of food
tax on line in Brno and Prague, and finally on the former territory of the Hungarian cís.
patent of 29. September 1850, retained in the validity of the XVII. Cust. Article from r.
1868, as well as the later Hungarian laws and regulations relating to the consumer
the tax on meat.
section 28.
The Ministry of finance may entrust them to municipalities to request the collection of taxes from
meat in the municipal overhead under the following conditions:
1. when the slaughter of municipality intended to take place in public slaughterhouses and
When the dead livestock and raw meat imported to the community must be conveyed
previously to such slaughterhouse or to the public markets to meat;
2. when the municipality exercises over public slaughterhouses and meat markets as accurate
health surveillance that has an eye on all the slaughter and importation
the meat;
3. If the municipality chooses their own ushers municipal benefits from defeats and out of
the import of meat (doses for cattle for slaughter, inspection and meat, the market, etc.);
4. when a municipality just those ushers, for any other support
the ushers, obstarati and collection of municipal taxes on meat and důchodkový surveillance
above the helicopter companies (section 15 of the Act), of the activities of this
separate costs of deterioration will not emerge;
5. when the credentials of the village collecting taxes from the meat of a substantial relief
as for the national supervisory authorities and for business owners, subject to the law
of the meat.
section 29.
Of the collection of the levy on meat will close between the municipalities and the financial management of the
enabling contract according to formula # 4.
The contract is concluded for the financial management of the tax authority and his attendants; 's stools.
the approval of the Ministry of finance; replacement of the village levied is,
unless otherwise provided by the Ministry of finance to permanently high yield
the proportion of lower taxes, a share of 10% of the gross income tax, up to 100,000
And in the amount of 5% of the amount obtained by the above this income, counting from
of the calendar year.
Contract is concluded for three years on a regular basis with the right of the double-sided
an annual notice. The municipality has the right to insist from the taxpayer for the issue
cash receipts the amount corresponding to its own cargo, combined with
measures and the issue of the receipt; reluctant to do so, the taxpayer
He's zůstaveno on the will to built in tax, in section 8, no 3.,
laid down in this regulation.
The Bill between the municipalities and the financial management is carried out on a monthly basis and will be
the Ministry of finance.
section 30.
The village and its institutions passes only the right into the report
poplatných operations, vybírati tax vykonávati důchodkový supervision and with
povolovati subject to the approval of the tax office in důchodkových
provincial offences Act waiving legal proceedings; all other rights
reserved to the tax authorities, so that all the Declaration, in particular
that are prescribed in section 15 of Act, must be made by the State
supervisory authorities. In addition to this důchodkového the supervision of municipal authorities
It is for the tax authorities důchodkový supervision and according to section 17 of Act. spells out.
section 31.
In the municipalities in which the existing tax levied on meat in the municipal Director,
tax collection remains according to the New Testament, entrusted to the municipality on further,
If the representatives of these communities to the prompting of the tax office and the century.
within one month after the invitation to accept new terms, and
If there are assumptions set out in section 28 of the regulation.
If these assumptions, the tax authority shall declare the stool I explicitly
the present contract void and takes over the tax collection to the Director
State; It takes a village to the collection of taxes by municipal, is it
turn on the Ministry of finance with the appropriate applications, however, does not
the swap effect.
If the municipality tax on meat spontaneously vybírati, shall cease to be a claim on it,
her tax collection has been entrusted for the next time.
§ 32.
This Regulation shall enter into force on 1 January 2000. in May 1920, and following its
is authorised to Minister of finance.
The Austrian reichsrat in r.
Raja v r.
Dr. Jolly v. r.,
Dr. Edvard Beneš in r.
Dr. Hoxha in r.
Thomas s in r.
Dr. Winter in r.
Hampl in r.
Dr. Heidler in the r.
Dr. Šrobár, in r.
The powder in the r.
Staněk v. r.
Habrman in r.
K v r.
