464/1920 Sb.



Regulation



the Government of the Czech Republic of 27 April. July 1920 to perform

the Act of 26 July 1995. March 1920. 198 Coll. and n., fixing for

Slovakia and Subcarpathia of the Appeals Board shall be set for tax

dôchodkovou (income) from the assets and profit from war.



Article I.



To § 1.



The seat of the Appeals Board is with the General Tax Directorate in

Bratislava, Slovakia, with respect to the financial Department of the civil administration in

Uľhorodě, kteréľto zjednoduąení to the will of the authorities in this regulation will be

označovati briefly as the provincial tax authorities.



To section 2.



For regular working time of membership shall be lost by death, that is

apply legal odmítací reason (section 3 of the Act) later there or that

the circumstances for which Member (representative) of the right to be

appointed (e.g. the imposition of bankruptcy, guardianship, etc.). The members of the

(representatives) may, however, other reasons at any time your function to be

zproątěni

.



To section 3.



For the rejection of the appointment of sluąí povaľovati also a denial of příseľného promise

(section 4 of the Act) or Unexcused no-shows to the three first meeting

of the Commission.



To section 4.



Příseľný promise I way relieves you of that the President reads the formula

příseľného promise and members (representatives of) her repeated after him. After the podepíąe

kaľdý member (representative) dated form příseľného promise that

přiloľí to the Protocol of sloľení promise sepsanému.



The President of the Commission, the Board or its representative, unless the active state

the clerk, the same promise to the příseľný Financial Director

for Slovakia, as regards administrátoru Carpathian Ruthenia, or

This Act delegated official.



If the appointment is not to be opakovati příseľný promise.



Individual members of the Commission, when you have done the příseľný promise, can been seen before

the convening of this from the President of be entrusted to researched or vyąetřovali

the ratios of the taxpayers that are rozhodny for the assessment of the above income or

asset.



To section 5.

The President of the Commission has convened, its work připravovati and říditi, and curlers from the

its resolution set out to do.



To prepare and facilitate the work will often prospěąno to the whole Commission

established by the Department (Technical Subcommittee). These sub-commissions need resolution

However, confirmation of the entire Commission. The initiative to set up such subcommittees will be

Here, among other things, in particular, in those cases in which the

reports by individual groups of taxpayers.



The Chairman of the Sub-Commission shall be přísluąí sestaviti and přidělovati them to work. When

either according to the choices of the individual members of the přihlédáno to the wishes of the Commission

the Technical Subcommittee and the distribution of work sloľení. The President also podrľí

podkomisích the top management of the work is odpověden for their proper

and can at any time ujati the Presidency each of the subcommittees.



The Commission, the Sub-Commission shall be executed and curlers from work in meetings that buďteľ

established depending on how you want it ľádá, the CNB uses přihlédajíc if

and the reasons for which she practiced the members they cannot dostaviti.



Jestliľe President of the zaąlo, something would be chaired by the appointed representative. The President of the

is entitled to entrust the representatives to represent it in the performance of some

the work of neb work scopes. When you represent the President's representative

all his rights and obligations.



To section 6.



It is not necessary that each meeting was retained

legally (article 2, para. 2. Act) established the ratio between the number of lay and

the clerical members (representatives).



In an invitation to the meeting, which according to the circumstances, may be special ordered on

the acknowledgement of receipt or by registered post addressed to the poątou sheet, budiľ briefly mentioned

the subject that in forthcoming meetings should be discharged, and the probable

the duration of the meeting.



To section 7.



Article 7 clarifies the following example:



In ąesti Commission members would this opinion about the receipt of payment: odvolatelova

members of the Commission and wishes to odhadnouti income to 17,000 to 18,000, (B), (C) on the

19,000 K, D, E on to 20,000 to 22,000 to 24,000, F on k. In

the meaning of section 7 results as an estimate of the Commission's resolution to 19,000.



To section 8.



Bias that excludes from participation in the deliberations and usnáąení, budiľ

in particular also on the public assumed or silent partnership,

the guardian, guardian, legal representative, etc. odvolatelova.



I předeąlo to pozdějąím complaints, is advisable to bring in rules

the Protocol (section 9 of the Act) it was noted that ąetřilo our

provisions.



If such reasons can be předvídati partiality, either taken care of in a timely manner

for a replacement.



§ 10.



Members (representatives) who are not active civil servants, and jejichľ

bydliątě is at least 2 km away from the headquarters of the Appeals Board, jejíhoľ

meetings attended, the cost of travel by first class

passenger trains neb parolodi; the claim for this compensation, however, do not have, if

in terms of the lines on the largest malls they přísluąí the right to the free skate.



On the usage and accounting of vehicles shall be subject to the same rules as for

State officials in Slovakia, with respect to in Carpathian Ruthenia. For

luggage transfer will provide the refund, according to the vąeobecných rules,

applicable to public officials in Slovakia, with respect to the Podkarpackie

The Russians, just when meetings lasting longer two days.



Exceptionally can the provincial financial authorities to ľádosti members (representatives)

povoliti higher reimbursement of travel expenses, and it's up to above, actually

incurred, duly proven issue of travel.



He lives where the members (representatives) at the distance of two menąí where from

the Commission can give them to their ľádosti exceptionally from the lodging of the causes

(ku BC during bad weather, for physical defect, etc.) be přiřknut

eligible for usage of carriage according to the standards in force for the travel bills of State

officials in Slovakia, with respect to in Carpathian Ruthenia.



Replacement of travel permits are generally only for the path to the meeting and for the

return path after meeting; have occurred if the break in the session of the

(ku BC before the date of the Sunday or holiday), also a costs shall be replaced by

associated with departure and arrival.



Travel expenses be charged to the members of the Commission the appeals in the manner prescribed

for State officials in Slovakia, with respect to in Carpathian Ruthenia.

The provincial tax office can povoliti them a reasonable advance on this release

against payment of an additional súčtování.



Against the refusal or against reimbursement of the costs of travel to an area

Members (representatives of) the right to administer within 30 days after the notification by the President of the

the Appeals Board may be appealed to the Ministry of finance.



Those members (representatives) who satisfy the prokáľí that they incurred in

the Commission, the Board of vzeąla material injury uąlým earnings from work, or

trades, they have, if they are dependent on this income, be entitled to

odąkodnění according to the proportion of the payment ąkody, nejvýąe suffered, however, with 50 to

for kaľdý day, which took part in the meeting of the Commission.



Entitled to exercise at dluľno odąkodnění Chairman of the Appeals Board,

in writing for each meeting of the zvláą», and should be the actual payment uąlého

earnings have been active prokázati.



The award is decided by the provincial tax office odąkodnění, against whose

the decision of the přísluąí members of the Commission may be appealed within 30 days to the Ministry of

finances.



The method of remittance, súčtování and payment of travel expenses and

odąkodnění per uąlý earnings and remain accountable to the tax authority.



Members (representatives of) the Appeals Board, who are active state

officials are entitled to reimbursement of travel expenses and per diem according

more pleasing to applicable standards for civil servants in the Slovak Republic, if

terms in Carpathian Ruthenia.



§ 11.



The Appeal Board officer be if in General made in the first

half the appeal period and sealed with a material, if only briefly

justification.



Officer Board is obliged to save the result of administer

the appeal, if it considers,



and that the Commission performed gymnastics) income, assets, profits or war

sráľek is not in keeping with the legal regulations,



(b)) that the exemption or sníľení the Commission allowed are not justified by the

the actual ratios,



(c) that the tax rate by the Commission) established is disproportionately low, or



(d)) that the law in a different way was poruąen the injury national interests

or the interests of the taxpayers.



This right of appeal, however, as a rule, only budiľ uľito those days,

When you poruąení the neb Act recourse from the design of the tax office is

significant, and if it can be probably one expect that the appeal will be granted.



National holiday means the 28 June. of October.



Appeal after expiry of the 30-day period from the rejects financial Directorate

for opoľdění. Against this decision, the parties may in the téhoľ financial

Directorate administer within 30 days from the date of delivery may be appealed, the němľ shall decide

the provincial tax office definitively.



To § 12.



If the Board does not bear alone the appeal within the meaning of odvolatelově (section 12,

paragraph. 4, Act), must be fully vyhověti, připojivąi your own opinions,

appeal to appeal to the Commission decision předloľiti. This also applies to

the appeal of the cumulative, t. j. such that various types of taxes (property tax

the income tax on the profits of war, or property tax) at the same time taking into

resistance, when you appeal meets only about one type of tax,

on the other, or of others, however, are not.


About performs financial appeals Directorate submitted, if deemed

necessary, the surveys are needed, make up the management, removes defects control when

saving the taxpayer incurred and evidence does in the appeal offered,

načeľ Board is convened to decide (§ 12 reference, para.

4, of the Act) or submitted its claim (section 12, paragraph 1. 5, of the Act).



The decision with regard to the testimonies of the Board, signed by budiľ

Chairman.



In paragraph 2. These surveys are, and primarily the Elimination of procedural defects can

a quick one also assessed dáti Commission itself before deciding if

terms before submitting a testimonial.



For a summary of the substantive contents of the appeal, for the representation of the result

vyąetřování perhaps held about them, and write opinions curlers from the assessed

budiľ pouľito sheets to the Appeal Commission, which are also intended for writing

the decision of the Commission assessed in respect of the appeal.



The formula of the boards of provincial tax Office takes the sheets.



The Board of the writings, which decide the Appeals Board, be then

předloľeny the provincial tax authorities. These offices may, if it

can be done without loss of time, the necessary additions files challenge credit

the Finance Directorate.



Financial land Office has the appeal of the Ark, that deprive fills

přísluąné columns, and thus prepared the Ark with the přísluąnými writings

předloľiti with the Commission of appeals of consignments. Ark Appeal buďteľ srovnale

with the numbered of consignments. Consignment budiľ so adjusted to her at the same time

could be upotřebeno soon as the statement of the formal appeal

the Commission, the Board of appeal.



The provincial tax office has about pečovati of these appeal to if

and most were handled during the period of the main session of the Commission of appeal.

As needed, either of the Appeals Board convened again within a reasonable time.



To § 14.



The Commission is also authorised to debit of appeal to produce such appraised by the Commission or

by the vyąetřování and the evidence is to be jichľ. Such

be committed to the Earth's pokaľdé resolution to the tax office that is

establish.



To perform inspection of the books of commercial and economic applies

by analogy, the existing provisions in section 44 obsaľené Cust. article. X of 1909, section in

28 of the Act. article. XXXII. from 1916 and § 20 Act. article. XXIX. from 1916 and in

přísluąných implementing regulations.



The Commission, the Board of appeal, in its decisions bound by nejsouc designs

odvolatelovými (taxpayer or of the officer Board), is required to

It dbáti that the law properly were uľíváno and that the estimates were

reasonable. Therefore, the taxpayer may appeal under the tax assessment notice from sníľit

ľádanou him or her completely, withdraw the neb odepsati where the financial

Representative, ustanoviti tax higher acreage, neľli is proposed.



Jestliľe however, when unilateral revocation poplatníkově, t. j. in the

cases in which the referent is not called at the same time, the Commission estimated,

finds that the tax assessment was to be changed in meaning for the taxpayer

Another nepříznivějąím, this estimate may not immediately do nýbrľ must

přísluąné the Commission appraised the negotiations returned, with regard to the financial

the Directorate to produce a reasonable assessment of additional. The assessed

the Commission must then challenge in the second estimate, while the čemľ bound is

the legal opinion of the Commission, the Board of appeal as regards the determination of the CNB uses the essence

facts and estimates, rozhodovati has a separately.



Against the new decision přísluąí by the taxpayer, and curlers from referentu

the Commission estimated the new right of appeal.



The Appeals Board zapią its decisions with a short justification for the

the boards of sheets relating to those which the appeal and

the way it was processed, the rules of the Protocol in § 9 indicated,

even in curlers from the consignment.



Resolutions and decisions of the Appeals Board shall be signed by the Chairman and

It is the provincial tax office in your own name, the CNB uses odvolávaje to

the resolution of the Commission.



Done with the writings of buďteľ committed to the tax to the provincial authority to

drew up the resolution.



The provincial tax office zapíąe the changes in the tax code, which on the scale

based on the Commission's decision to the Board of appeal, as well as from his own curlers from the

decision (see following paragraph) to record that budiľ kept separately

for tax dôchodkovou, the material and of the war profits and whose formula

appoints the provincial tax office, and notify the financial Directorate that

the appeal was made on Commission decisions the Board of appeal.



Associated with that decision in its own scope of either of those appeals,

that relate to errors in copy of the communication from the Commission's reasoned opinion

the drop, but perhaps this part of the appeal of complying with the decision

the appeal has become devoid of purpose.



When you appeal the assessment to the authorities at the same time with budiľ meeting

writings sent to předpisovací or odpisovací statement, using the record in

paragraph 9. marked, drawn up for the kaľdý tax district separately, and

In addition, the Assembly for the District of the assessed.



The first instance of financial authorities (financial Directorate) to the President of the

the Commission assessed předloľiti done to appeal to the insight and the parties of the

them zpraviti.



Changes in the tax code that go on the scale of the decision of tax authority

NEB Board (section 12 of the Act), the tax office has zapsati into the record,

designated by the provincial tax office.



The appeal is the writings of náleľejícími buďteľ to them if the General uloľena for

přísluąných files storage (in particular). The results of the boards of

decision to be made in the assessment sheet, with regard in

in particular the lajstrech, red ink. Extracts from the records of changes

(paragraph 9). buďteľ reported to the tax authorities, to carry out the changes in the

prescription.



To section 15.



If a taxpayer stíľnost on nejvyąąí administrative court in Prague, budiľ to

ľádosti of the President of the Board of the Commission pertaining to the file prepared by the provincial

the tax authority. The proposal of the Chairman on the case-file in the outlet of the first half

nejvyąąím administrative court deadlines provided in duplicate

předloľiti the Ministry of finance, which shall take the other measures.



The President has not administer stíľnost, jestliľe in the decision of the Appeals Board

the law has been incorrectly uľito the injury of State interests, or if it is

There's a fundamental defect in the proceedings.



He leaves, however, the will also called stíľnost navrhnouti, when you

Although the Commission's decision the Board of appeal had not incurred substantial State interests or

immediate ąkody, the CNB uses if ľádoucno for other reasons, to nejvyąąí

the Administrative Court ruled.



To this end, the President has a suggestion from him stíľností zamýąlených no

the first 30 days to submission stíľností, in duplicate with the

meeting connection files předloľiti the Ministry of finance

through a regional tax office.



The President of the can to write stíľností that wants to administer upotřebiti

officials of the provincial tax office allocated to him for this purpose,

the Office marks.



After the approval of the Ministry of finance either the stíľnost Chairman, curlers from even

financial prosecutor-and it's up to the establishment of a separate financial

Public Prosecutor's Office in Slovakia, with respect to in Carpathian Ruthenia, financial

the D.A. 's Office in Prague-signed, and with two copies (section 20 of the law of

October 22, 1875. 36. from the year 1876, and the law of 2 August 2002. November

1918. 3 Coll. and n.) This made nejvyąąímu administrative court in

Prague. The substance of the financial prosecutor's Office nepřísluąí přezkouąení stíľností.



To section 16.



In cases in which, on the date of conception of the effectiveness of the law, t. j. 12. April

1920, the operative part of the Board on the grounds of the tax already is delivered and the time limit

in terms of current provision for appeals his

neproąla, a new 30-day period begins on the day of appeal 1. April 1920.



Article 2.



This Regulation shall enter into force on the date of vyhláąení, and follow the

authorizes the Minister of finance.



© vehla v. r.,



as Deputy Prime Minister.



Dr. Englią in r.



Thomas s in r.



Dr. Hotowetz in r.



Dr. Winter in r.



Staněk v. r.



Silver in r.



Johanis in r.



Dr. Dérer, in r.



Dr. Markovič in r.