Home / Dz.U. 1922 nr 33 poz. 263
Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
Ustawa z dnia 31 marca 1922 r. w przedmiocie zmiany niektórych przepisów o opodatkowaniu spadków i darowizn.
Type
Law (Ustawa)
Status
without status (bez statusu)
Announced
1922-03-31
Entry into force
1922-05-10
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
inheritance and gift tax
Related acts
Implementing Regulations (7)
- Regulation of the Minister of Finance of August 5, 1924, in agreement with the Ministers of: the Interior, Justice, and Religious Denominations and Public Education, concerning the amendment of the regulation of August 25, 1923, containing executive provisions for the former Austrian partition regarding dues on gratuitous transfers of property.
- Regulation of the Minister of the Treasury in agreement with the Ministers of the Interior, Justice, and Religious Denominations and Public Enlightenment of August 25, 1923, containing executive provisions for the area of the Pomeranian and Poznań Voivodeships regarding taxation of inheritances and gifts.
- Regulation of the Minister of the Treasury in agreement with the Ministers of the Interior, Justice, and Religious Denominations and Public Enlightenment of August 25, 1923, containing executive provisions for the former Austrian partition regarding dues on gratuitous property transfers.
- Regulation of the Minister of Finance in agreement with the Ministers of the Interior, Justice, Religious Denominations and Public Education, and Posts and Telegraphs of August 25, 1923, containing implementing provisions for the territory of the former Russian partition regarding the taxation of inheritances and gifts.
- Regulation of the Minister of Finance of May 4, 1923, concerning the uniform text of statutory provisions on taxation of inheritances and donations in the territory of the former Russian partition.
- Regulation of the Minister of Treasury of September 15, 1922, concerning the consolidated text of statutory provisions on taxation of inheritances and donations in the area of the former Russian partition.
- Regulation of the Ministers of Finance and Justice of June 24, 1922, on experts appointed to appraise property for the taxation of inheritances and donations.
Amending Acts (4)
- Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes. · 1923-04-24
- Regulation of the Council of Ministers of September 20, 1923, on the extension of inheritance and gift tax regulations to the Spisz and Orava territories. · 1923-10-15
- Decree of May 16, 1946, on tax proceedings. · 1946-07-01
- Decree of February 3, 1947, on the tax on the acquisition of property rights. · 1947-01-01
Amended Acts (1)
Acts referring to this act
- Amending Acts: Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
- Amended Acts: Decree of February 3, 1947, on the tax on the acquisition of property rights.
- Amended Acts: Decree of May 16, 1946, on tax proceedings.
- Amended Acts: Regulation of the Council of Ministers of September 20, 1923, on the extension of inheritance and gift tax regulations to the Spisz and Orava territories.
- Amended Acts: Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes.
- Legal Basis: Regulation of the Minister of Treasury of September 15, 1922, concerning the consolidated text of statutory provisions on taxation of inheritances and donations in the area of the former Russian partition.
- Legal Basis: Regulation of the Minister of the Treasury in agreement with the Ministers of the Interior, Justice, and Religious Denominations and Public Enlightenment of August 25, 1923, containing executive provisions for the area of the Pomeranian and Poznań Voivodeships regarding taxation of inheritances and gifts.
- Legal Basis: Regulation of the Minister of the Treasury in agreement with the Ministers of the Interior, Justice, and Religious Denominations and Public Enlightenment of August 25, 1923, containing executive provisions for the former Austrian partition regarding dues on gratuitous property transfers.
- Legal Basis: Regulation of the Minister of Finance in agreement with the Ministers of the Interior, Justice, Religious Denominations and Public Education, and Posts and Telegraphs of August 25, 1923, containing implementing provisions for the territory of the former Russian partition regarding the taxation of inheritances and gifts.
- Legal Basis: Regulation of the Ministers of Finance and Justice of June 24, 1922, on experts appointed to appraise property for the taxation of inheritances and donations.
- Legal Basis: Regulation of the Minister of Finance of May 4, 1923, concerning the uniform text of statutory provisions on taxation of inheritances and donations in the territory of the former Russian partition.
- Legal Basis: Regulation of the Minister of Finance of August 5, 1924, in agreement with the Ministers of: the Interior, Justice, and Religious Denominations and Public Education, concerning the amendment of the regulation of August 25, 1923, containing executive provisions for the former Austrian partition regarding dues on gratuitous transfers of property.