Home / Dz.U. 1945 nr 13 poz. 72
Decree of April 13, 1945, on the extraordinary tax on war profiteering.
Dekret z dnia 13 kwietnia 1945 r. o nadzwyczajnym podatku od wzbogacenia wojennego.
Type
Decree (Dekret)
Status
one-time act (akt jednorazowy)
Announced
1945-04-13
Entry into force
1945-04-15
Texts
Keywords
expropriation
Related acts
Implementing Regulations (5)
- Regulation of the Minister of Finance of August 4, 1945, on postponing the deadline for submitting declarations for the assessment of the extraordinary tax on war profiteering.
- Regulation of the Minister of the Treasury of March 8, 1950, concerning the total or partial exemption from war enrichment tax, resulting from the regulation of monetary obligations of certain taxpayer groups and certain categories of monetary obligations.
- Regulation of the Minister of Finance of April 28, 1947, on the implementation of Article 10 of the decree of April 13, 1945, on the extraordinary tax on war enrichment.
- Regulation of the Minister of Finance of June 27, 1945, on the implementation of the Decree on the extraordinary tax on war profiteering.
- Regulation of the Minister of Finance of June 19, 1952, concerning the total or partial exemption of certain groups of taxpayers and certain categories of monetary liabilities from the extraordinary war enrichment tax resulting from the regulation of monetary liabilities.
Amending Acts (4)
- Decree of June 27, 1946, amending the Decree of April 11, 1945, on the structure of tax administration authorities and tax enforcement bodies. · 1946-08-02
- Decree of April 11, 1947, on Tax Penal Law. · 1947-04-30
- Decree of 27 July 1949 amending the Decree of 13 April 1945 on the extraordinary tax on war enrichment. · 1949-08-02
- Decree of October 26, 1950, on tax liabilities. · 1950-11-12
References (2)
Acts referring to this act
- Implementing Regulations: Law of the National Home Council of January 3, 1945, on the procedure for issuing decrees with the force of law.
- Amended Acts: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Decree of 27 July 1949 amending the Decree of 13 April 1945 on the extraordinary tax on war enrichment.
- Amended Acts: Decree of April 11, 1947, on Tax Penal Law.
- Amended Acts: Decree of June 27, 1946, amending the Decree of April 11, 1945, on the structure of tax administration authorities and tax enforcement bodies.
- References: Law of June 2, 1947, on investment reliefs.
- References: Regulation of the Minister of Finance of June 27, 1945, on the implementation of the Decree on the extraordinary tax on war profiteering.
- References: Regulation of the Minister of Finance of June 19, 1952, concerning the total or partial exemption of certain groups of taxpayers and certain categories of monetary liabilities from the extraordinary war enrichment tax resulting from the regulation of monetary liabilities.
- References: Regulation of the Minister of the Treasury of March 8, 1950, concerning the total or partial exemption from war enrichment tax, resulting from the regulation of monetary obligations of certain taxpayer groups and certain categories of monetary obligations.
- References: Decree of October 22, 1947, on the forfeiture of property.
- References: Regulation of the Minister of Finance of April 28, 1947, on the implementation of Article 10 of the decree of April 13, 1945, on the extraordinary tax on war enrichment.
- References: Decree of December 6, 1946, on the transfer of non-agricultural property by the State in the Recovered Territories and the former Free City of Gdańsk.
- References: Regulation of the Minister of the Treasury of February 4, 1950, amending the regulation on the execution of Articles 23, 26, and 35 of the decree on tax obligations.
- References: Law of January 30, 1948, on the sale and lease, and the transfer to ownership of territorial self-government associations of certain categories of state property.
- Legal Basis: Regulation of the Minister of Finance of April 28, 1947, on the implementation of Article 10 of the decree of April 13, 1945, on the extraordinary tax on war enrichment.
- Legal Basis: Regulation of the Minister of the Treasury of March 8, 1950, concerning the total or partial exemption from war enrichment tax, resulting from the regulation of monetary obligations of certain taxpayer groups and certain categories of monetary obligations.
- Legal Basis: Regulation of the Minister of Finance of August 4, 1945, on postponing the deadline for submitting declarations for the assessment of the extraordinary tax on war profiteering.
- Legal Basis: Regulation of the Minister of Finance of June 19, 1952, concerning the total or partial exemption of certain groups of taxpayers and certain categories of monetary liabilities from the extraordinary war enrichment tax resulting from the regulation of monetary liabilities.
- Legal Basis: Regulation of the Minister of Finance of June 27, 1945, on the implementation of the Decree on the extraordinary tax on war profiteering.