218/1948 Coll.



Decree



the Minister of finance



of 13 October. August 1948



about the consolidation of the law on extraordinary single dose and extraordinary dose of

excessive additions to property.



According to the article. (IV) the law of 19 December. July 1948, no. 180, Coll., amending

supplements and amends the law of 31 July. October 1947, no. 185, Coll., on extraordinary

a single dose and dose of extraordinary excess of additions to property,

I declare in the annex the full text of law No 185/1946 Coll., as is apparent from the

changes and additions made to the provisions of the article. (I) Act No. 180/1948 Coll.



Dr. Dolansky in r.



Annex



Law



of 31 March 2004. October 1947,



# 185 Coll.



a single dose of extraordinary and exceptional dose of excessive increments

on the property, as amended by the law of 19 December. July 1948, no Sb 180.



The National Assembly of the Republic passed on this

the Act:



PART I.



§ 1.



Special and extraordinary single dose dose of excessive additions to

assets under this Act is used to mitigate the damage caused by

extreme drought in 1947 in the field of agriculture and food.



§ 2.



For special benefits provided for in this law, unless otherwise

This Act provided, mutatis mutandis, the provisions of the law of 15 June 2004. may

1946, no. 134, Coll., on dose of securities gain and a dose of assets,

the provisions of the law of 15 June 2004. June 1927, no. 76 Coll., on direct taxes,

in the texts of laws and regulations to changing and supplementing and provisions

the Act of 26 July 1995. June 1947, no. 109, Coll., on income tax from wages.



PART II.



Special single dose.



§ 3.



(1) extraordinary single dose are subjected to:



and the physical characteristics of the person and with uncommitted) (undivided) estate, subject to

the income tax or payroll tax, exceeds their tax subjected

pension or tax subject to payment, if their sum, the amount of 240

000 Czech Crowns per calendar year 1947, at a rate in accordance with section 9, paragraph 1. 1,



(b) the physical characteristics of the person with uncommitted) (undivided) estate, stock

companies, limited partnerships and limited liability companies

obmezeným, if they are the owners of the assets exceeding 1 000 000 Czech crowns and

If you have in any of the years 1945 to 1947 dani subjected

pension or tax taken into supervised storage, if necessary, their sum, or base

special taxes Ministry at least 50,000 Czech Crowns, at a rate in accordance with § 9,

paragraph. 2,



(c) the persons referred to in (a)). (b)), if they are the owners of the assets exceeding

2 000 000 Czech Crowns, regardless of the amount of income subject to the tax, tax

subject to the special tax base pay or the Ministry, at a rate based on

section 9, paragraph 1. 2.



(2) together with the head of the family shall be taxable whether or not members of the family. To their

income (wages) and assets are taken into account in the calculation of the boundaries of the income (wages)

and property, referred to in paragraph 1.



(3) the amounts paid for reasons of atonement for wrongs by Presidential Decree

the President of the Republic dated June 17. August 1945, no. 53, Coll., the persons referred to

in paragraph 1 of the law of 19 December. in December 1946, no. 255 Coll., shall be disregarded in the

calculate the bounds of income (wages) referred to in paragraph 1, point (a). and U).

writers and artists, and their survivors, in the calculation of

This threshold shall take into account the income from writing and art

activity (copyright) only for 50% of the gross income achieved in the

1947 from this activity.



§ 4.



For the assets in accordance with § 3, para. 1, point (a). (b)) is considered to be all the property in the

the meaning of law No 134/1946 Coll., whose total value after deduction of debts and

loads 31. December 1947 (final fixing date) more than

1, 000,000 Czech Crowns.



§ 5.



(1) the property referred to in paragraph 4 will be included regardless of the time of acquisition

articles made of precious metals, objects of art, decorative and sumptuous

(including antiques), collections of all kinds. coin collections,

postage stamps, as well as all other property items and

rights, belonging to the jinakému of property under section 7 of the Act of 15 December 1999. may

1946, no. 134, Coll., on dose of securities and, in the dose of growth of assets and

in section 8 of the same law implied, under the following conditions:



and if) was acquired by 15. November 1945 and individually

the value of in excess of 5 000 Czech crowns or exceeds their total value

the amount of 25 000 Czech Crowns;



(b) where there are two ") was acquired in time from 16. November 1945 to 31. December

1947 and have a value in excess of 10 000 individually Czech Crowns, or

exceeds their total value to the amount of 100 000 Czech Crowns.



(2) value means the property objects and rights, which have been

is purchased at the time of



and) before 1. in January 1939, the general price to this day,



(b)), from 1. January 1939 to 15. November 1945, the amount at which the

objects or these rights valued or should appreciate by

the provisions of articles 23 to 28 of Act No. 134/1946 Coll. as asset increment



c) 15. November 1945, price according to § 7 para. 1.



§ 6.



(1) the assets, obtained from 16. November 1945 to 31. December 1947

the donation if they have the same donor gifts dedicated to the same obdarovanému

put together a value higher than 20,000 Czech Crowns, is taxing for the donor; the donation

There's also means the surrender value of the statutory claims obligations

and all other dedications to when the idea to the inheritance of the

put započítati in the mandatory part.



(2) when a partially free conversion is part of the acquired free of charge shall be deemed to

for the donation.



§ 7.



(1) equity items and rights acquired after 15. November 1945 (31.

December 1945), with a single dose of the emergency will appreciate the price

acquisition (acquisition) after deducting the sums corresponding to the actual

wear and tear or deterioration until 31 December 2006. December 1947, in doubt

the price of a General to this day.



(2) property objects and rights acquired prior to 15. November 1945 (31.

December 1945), shall be valued in accordance with the provisions of part three of the law No.

134/1946 Coll. and valuation on the basis of the directives issued by these

provisions. Price increases perceived for the purpose of extraordinary

a single dose of the apartment and family houses, covered by the directive

issued under section 50 of the Act No. 134/1946 Coll., with the exception of residential and

family houses belonging to gainful assets by 15%. Save valuable

the papers are valued according to the courses, which will announce the Ministry of finance in the

The Official Gazette.



(3) equity items and rights acquired after 15. November 1945 (31.

December 1945), any of the operations referred to in section 35, paragraph 1. 1, point (a).

and), (c) or (d))) Law No 134/1946 Coll. for extraordinary one-time

the dose will be appreciated, as would have been applicable on the date of final

the ownership of the zůstavitelově.



§ 8.



Deductible tax arrears for direct taxes shall extend to

the tax year of 1948, including the sales tax and taxes on non-essential items

necessary up to and including calendar year 1947.



(2) the amount referred to in article 61, paragraph 1. 3 and 4 of Act No. 134/1946 Sb.

volunteer do not subtract.



§ 9.



(1) the particular single dose is in the case of § 3, para. 1, point (a). and)

20% of assessed income taxes (withheld) or payroll taxes, after the case

their sum. For the taxpayers of the tax income (payroll tax) income

(gross annual salary) over 240 000 Czech Crowns up to 1 000 000 Czech Crowns dose

calculated from income (wages) less the amount of the pension (income tax

wages and benefits) had less than what remains of the income (salary) 240 000

Czech Crowns less tax income (payroll tax). For tax payers

pension (payroll tax) income (wages) exceeding 1 000 000 Czech Crowns

the levy is calculated so that after deducting taxes from retirement pension (income tax

wages and benefits) had less than what remains of income (wages) 1 000 000

Czech Crowns less tax income (payroll taxes) and the benefits to him (her)

attributable.



(2) the particular single dose is in the case of § 3, para. 1, point (a). (b)), and

(c))



of net assets from 1 000 000 to 1 200 000 Czech Crowns 7%



of the net assets of over 1 200 000 to 1 400 000 Czech Crowns 8%



of the net assets of over 1 400 000 to 1 600 000 Czech Crowns 9%



of the net assets of over 1 600 000 to 1 800 000 Czech Crowns 10%



of the net assets of over 1 800 000 to 2 000 000 Czech Crowns 11%



of the net assets of over 2 000 000 to 2 500 000 Czech Crowns 12%



of the net assets of over 2 500 000 to 3 000 000 Czech Crowns 13%



of the net assets of over 3 000 000 to 5 000 000 Czk 14%



of the net assets of over 5 000 000 to 10 000 000 Czech Crowns 16%



of the net assets of over 10 000 000 to 20 000 000 Czech Crowns 18%



out of over 20 000 000 20% of net assets.



(3) if the net assets does not exceed the amount of 1 500 000 Czech crowns and the tax base

the income or payroll taxes, after the case of the sum of the two per calendar year

1947 150 000 Czech Crowns, deducts from net assets which is the basis of

benefits referred to in paragraph 2, for each child, which is a member of the family, 75

000 Czech Crowns.



(4) the Benefit referred to in paragraph 2 shall be increased:



and) 30% for taxpayers, separated, divorced or

absentee permanently with her husband (wife) in a common household-

If these persons without children;



(b)) about 15% for married taxpayers, the widowers and widows-are these people

childless.



(5) a person shall not be considered For children who have raised at least one

child, t. s. have at least is in the survivor's pension to his 14. of the year. Restrictions to the

14. the year does not apply if the child became a direct victim of the national,

political or racial persecution.



(6) in the case of public limited companies, limited liability partnerships on shares and


companies with limited liability obmezeným increases the levy referred to in paragraph 2 of 30

%.



(7) the Special one-off levy referred to in paragraphs 2, 4 and 6 will be calculated

to property subject to this levy left a taxpayer after the deduction of

benefits referred to in paragraph 2 and any surcharges to it pursuant to paragraph 4 or 6

less than what remains of the highest amount of assets immediately below the item

the tariff scale after the deduction of benefits attributable to the asset and

any markup to it. In no case shall the assets assessment of benefits

klesnouti under 1 000 000 Czech Crowns.



(8) where, for the same taxpayer compliance with the conditions for the imposition of extraordinary

a single dose as in accordance with § 3, para. 1 (b). and) as well as in accordance with § 3, para.

1, point (a). (b)), or (b). (c)), the amount of this benefit is their sum.



§ 10.



Emergency Declaration is not administer a single dose until the end of February 1948.



§ 11.



The taxpayer is required to pay the extraordinary one-time dose

He calculated according to the return, by the end of April 1948; If it has been enabled

administer the granting of a period that ends after 30. April 1948, is the taxpayer

obliged to pay the extra dose until the end of the extended

the time limits.



§ 12.



(1) the particular dose may be paid



and) in cash,



(b)) deposits with the Czechoslovak-bound by the financial institutions, domestic

securities, enjoying an orphan's security, in particular bonds

the internal public debt including bonds, issued by Czechoslovak t.

ZV. protectorate and t. zv. the Slovak Republic, on securities

nationalised undertakings, if these values are included in the assets of a batch

inspected, and only pro rata temporis, of the eligible to gross total

bound values in gross assets.



(2) in cash must be paid to the levy referred to in section 9, paragraph 1. 1 and that portion of the benefits

pursuant to section 9, paragraph 1. 2 and 3, which falls on the free assets.



§ 13.



The yield of the levy will be used to alleviate the damage caused by the extraordinary

drought in 1947 in the field of agriculture and food.



PART III.



Extraordinary dose of excessive additions to property.



§ 14.



Extraordinary dose of excessive additions to property shall be subject to the physical characteristics

the person with uncommitted (undivided) estate, joint stock company,

shares of the limited partnership and limited liability company.



§ 15.



(1) the Excessive increment on property, extra-ordinary batch are subjected

property additions for the period from 16. November 1945 (January 1, 1946)

initial fixing date-until 31 December 2007. 1947-the final fixing date,

If the amount exceeds 300 000 Czech Crowns.



(2) Asset increment is determined by comparing the value of the asset at the date of

November 15, 1945 (December 31, 1945), and the value of the asset at the date of 31.

December 1947. So established shall increment is the basis of securities

the extraordinary benefits of excessive additions to property.



(3) for the increment is not treated as property acquired by inheritance,

the dowry, equipment and donation between parents and children; for increment

It is not considered a gifted assets of up to 20 000 Czech Crowns. the provisions of paragraph 6 of the

applies here mutatis mutandis. (4) for the increment does not constitute property

acquired any of the operations referred to in section 35, paragraph 1. 1, point (a). (f)), g), (h)),

ch) Law No 134/1946 Sb.; in the cases referred to under (a). (g)) of the same

the law, however, only if the value of the insurance included in assets

the initial.



§ 16.



(1) to determine the final valuation of assets and the provisions of parts I and

(II); to determine the initial valuation of assets and the following provisions shall apply

by analogy. The debt on the date decisive start also means

lawfully controlling aggregate amount of property prescribed benefits under law No.

134/1946 Sb.



(2) in the Slovak Republic will increase when calculating the asset value growth

the asset on the date decisive initial as well as on the date decisive final

the difference in prices, resulting from the reduction coefficient, determined in accordance with

the provisions of § 25 para. 4 and article 45, paragraph 2. 2 of law No 134/1946 Sb.

by a decree of the Minister of finance out of 10. September 1946, which for the purposes of benefits from

property gain and the benefits of the property defined in the directive for the

differences in prices resulting from the lower price levels in the

countries, the Czech and Moravian-Silesian and in Slovakia.



§ 17.



Extraordinary dose of excessive additions to property shall be 100% of the base

under section 15.



§ 18.



Extraordinary dose of excessive additions to property is deductible from

the base of the extraordinary benefits in accordance with section 9, paragraph 1. 2.



§ 19.



Return to an emergency dose of excessive additions to property is

administer till end of February 1948.



§ 20.



(1) a taxpayer is required to pay the extra dose of excessive

additions to property, which he calculated according to the return, by the end of

April 1948. If it was allowed to administer the granting of a period that ends after

30. April 1948, is obliged to pay the taxpayer extra dose of

excessive additions to property until the end of the extended

the time limits.



(2) the particular dose of excessive additions to property may be paid

in cash only.



PART IV.



Check the tax Commission.



§ 21.



(1) For each circuit and District Court for cities (municipalities) with more than

3,000 inhabitants shall control the tax Commission, to which broadcast

political parties represented in the National Assembly, 8 members and after

one member of Roh, the single Union of Czech farmers,

The single Union of Slovak peasants and the Central associations of

Government, which in the perimeter of the scope of control of the tax Commission are developing

activity.



(2) the members of the Commission shall notify the appropriate competent tax administration přednostovi

the regional action Committee of the national front.



(3) a member of the Control Commission, also head of the tax is the tax administration, in

the circuit is established, the Control Commission after the tax case

an official of the tax administration, the head of the tax administration shall designate.



(4) the Minister of finance may, for the districts of district courts and for cities (municipalities),

that have a significant territorial scope or a particularly large number of taxpayers,

According to the needs of the different inspection tax zříditi by the Commission.



(5) the Circuits of the district courts and the town (municipality), for which the inspection shall

the tax Commission, the Finance Minister will announce in the Official Gazette.



section 22.



(1) the tax is for the Control Panels:



and that all přezkoušeti), required to do so under this

the law, submitted a declaration to the exceptional single dose under part II and

to an emergency dose of excessive additions to property under part III;



(b) when the examination of the return spolupůsobiti), submitted to these benefits;



(c)) plays, the bases for the assessment of exceptional single dose according to §

3, para. 1, point (a). (b)), and (c)) and the extraordinary benefits of excessive additions to

assets on the basis of AIDS. If the tax administration laid down

the Foundation, the odvolati of the regulation to the tax authority II.

bowel movement.



(2) the Audit Commission can zříditi as needed at the headquarters of each

the local National Committee advisory body.



(3) a member of the Audit Commission may not be tax taxpayer, subject to

some of the extraordinary benefits under this Act.



section 23.



Meeting of the Commission will be published so that will be on the Board of the relevant

the assessment office notified to the persons in the committees will be consulted, and

the amount of their taxes.



§ 24.



Presidents and all members of the Commission are required to control the tax

at the hearing the Commission postupovati pursuant to the Act, no person,

impartially and to the best knowledge and conscience and to observe the negotiations in

the tax Commission of the secret.



Membership in the control panels is an honorary function.



§ 25.



(1) the rules of procedure of the Commission, as well as members of the Commission will announce the pledge

the Minister of finance in the Official Gazette.



(2) the scope of the monitoring by the Commission will expire on 31 December of the tax. December

1949; After that date the scope of control of the tax Commission goes on

the tax administration.



PART V.



Criminal and final provisions.



section 26.



(1) for the punishment of acts and omissions to the investigative provisions of this

the criminal act shall apply mutatis mutandis the provisions of law No 134/1946 Sb.

abnormalities of listed below.



(2) who has committed a criminal offence referred to in paragraph 1 in respect of extraordinary

a single dose in accordance with § 3, para. 1, point (a). and, in the manner specified)



and) in section 71, paragraph 1. 2 of law No 134/1946 Coll., will be punished with a fine up to the

the above six times,



(b)) in section 71, paragraph 1. 5 of law No 134/1946 Coll., shall be punished by a fine in the

up to ten times the amount of the jednonásobku,



(c)) in section 71, paragraph 1. 6 of Act No. 134/1946 Coll., will be punished with a fine up to the

the above three times,



(d)) in section 71, paragraph 1. 7 of law No 134/1946 Coll., will be punished with a fine up to the

above jednonásobku,



e) in section 71, paragraph 1. 8 of law No 134/1946 Coll., will be punished with a fine up to the

the amount of five times the amount by which the legal dose was reduced or

the risk of shortening released



and in the case referred to under (a). (b)) out of jail from one month to

one year.



(3) if the offence referred to in paragraph 1 has been committed by a person operating a

Trade (Enterprise, a liberal profession or vocation similar) way

referred to in section 71, paragraph 1. 2 or 5 of Act No. 134/1946 Coll., the financial

Office II. stool navrhnouti to the competent authority, to ensure that the offender was


withdrawn on time or forever the trade licence (permission for the performance of

profession).



(4) if the special one-off benefit under part II or extraordinary

the dose of excessive additions to property under part III of the truncated or

the danger of the shortening of the amount exceeding released 250 000 Czech Crowns,

the person liable (responsible) always penalties pursuant to the provisions of § 71, para. 5

Act No. 134/1946 Coll., in cases of extraordinary one-time benefits under §

3, para. 1, point (a). and) always penalties pursuant to paragraph 2, point (a). (b)).



(5) publication of a criminal finding, can be realized in a different way than by

the provisions of § 71, para. 4 of Act No. 134/1946 Sb.



(6) the criminalization of the acts listed in paragraph 1 shall cease, if the culprit also for

the competent authority shall correct or supplement the assessment their details or make

additional submission was required to under the law, and that neglect

administer, and at the same pay, if the dose is reduced, the amount by which

the dose was reduced, with the competent tax authority. But to do so must

before it was launched to check the property benefits under § 75

Act No. 134/1946 Coll. or similarly check the benefits under this Act,

or before the criminal proceedings initiated against him under this

law or by law No 134/1946 Coll., or according to the law on the taxation of

turnover.



(7) the criminalization of the acts listed in paragraph 1 shall cease if the culprit

within 60 days from the beginning of the effectiveness of this provision with the competent

the assessment authority will correct or supplement your information or make additional

the filing, which was according to the law, bound to and which to neglect not administer, and

at the same time pay, if the dose is reduced, the amount by which the batch was

truncated, with the competent tax authority.



(8) in a criminal investigation for offences under this Act may

financial Office II. bowel movement to prevent leaks from the batch or

When you try to design such a leak on the tax administration of the zavésti interpretation of the administration.

The details of the Minister of Finance shall adjust the regulation.



(9) in the cases not regulated or this Act, or the law No 134/1946

Coll. applies penal provisions of the law on direct taxes, as amended by

changing it and supplementary legislation, with the exception of the provisions of section 213,

paragraph. 2 and § 219, para. 2 and with variations referred to in paragraphs 10 and 11.



(10) if the investigating authority finds that the suspicion of a criminal offence is

justified and the merits of sufficiently clarified, the accused person shall notify the

the overall result of the investigation with lessons about the permissions pertaining to him

Similarly, under section 215, para. 1, point (a). (c)) of the law on direct taxes.



(11) the abandonment of criminal proceedings (section 205 of the law on direct taxes) for

offences under this Act can be used only with the consent of the Minister of povoliti

finances. Abandonment may be made dependent on the condition that the name of the

persons authorised, will be issued a waiver on its spending together

with the conditions permitted.



section 27.



Benefits under this Act (with the exception of the provisions of § 18) odčitatelny when

their assessment, nor in assessing other taxes and levies.



section 28.



The Minister of Finance shall be empowered to make special consideration, for reasons of

allow exceptions to the provisions of this Act and in order to implement this

the Act made the necessary measures to prevent fiscal evasion.



Note: the provisions of section 29 of Act No. 185/1947 Coll. and of the provisions of article. In

Law No. 180/1948 Coll. Under these initial days of effectiveness

individual provisions of the present law:



and on 13 November). November 1947 came into effect the provisions of §§ 1 to 25, 27 and

28,



(b)) on 2 December. August 1948 became effective the provisions of § 26.



Provisions of the Act, the current wording of Act No. 180/1948

Coll., makes the Minister of finance in agreement with the participating members of the Government.