Decree of February 3, 1947, Excise Law.

Texts

Related acts

Acts referring to this act

• Repealing Acts: Law of October 22, 1931, on the taxation of beer.
• Repealing Acts: Law of March 18, 1931, on the duty on playing cards.
• Repealing Acts: Order of the President of the Republic of October 7, 1927, on artificial sweetening agents.
• Repealing Acts: Decree of the Polish Committee of National Liberation of November 20, 1944, on the amendment of the Act on sugar taxation.
• Repealing Acts: Law of May 25, 1939, on amending the law on the fee for playing cards.
• Repealing Acts: Law of 18 March 1935 on the taxation of starch sugar.
• Repealing Acts: Decree of June 13, 1946, on the production, sale, and taxation of wine drinks.
• Repealing Acts: Regulation of the President of the Republic of September 13, 1927, on sugar taxation.
• Repealed Acts: Decree of October 25, 1948, on Turnover Tax.
• Implementing Regulations: Law of the National Home Council of January 3, 1945, on the procedure for issuing decrees with the force of law.
• Amending Acts: Law of 18 March 1935 on the collection of interest on arrears in state taxes and other public dues.
• Amending Acts: Regulation of the President of the Republic of July 11, 1932, on the spirit monopoly, taxation of acetic acid and yeast, and the sale of alcoholic beverages.
• References: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of Article 8 of the Decree of October 25, 1948, on turnover tax, and on special tax supervision and separate tax proceedings concerning certain goods.
• References: Regulation of the Minister of Finance of December 5, 1947, concerning the partial implementation of the excise law and the decree of February 3, 1947, on excise proceedings, issued with respect to § 21 par. 1-3 in agreement with the Minister of Industry and Trade.
• References: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on stamp duty, issued with regard to § 5 in agreement with the Minister of Justice; with regard to §§ 6-10 in agreement with the Minister of Communication; with regard to §§ 11-13 in agreement with the Ministers of Communication and Shipping; with regard to § 14 in agreement with the Minister of Industry and Trade; with regard to § 15 in agreement with the Ministers of Justice, Communication, Shipping and Industry and Trade, and with regard to §§ 21-23 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories.
• References: Decree of February 3, 1947, on excise proceedings.
• References: Resolution No. 100 of the Council of Ministers of February 10, 1951, concerning tax registration in the socialized economy.
• Legal Basis: Regulation of the Minister of Finance of December 5, 1947, concerning the partial implementation of the excise law and the decree of February 3, 1947, on excise proceedings, issued with respect to § 21 par. 1-3 in agreement with the Minister of Industry and Trade.
• Correction for Acts: Announcement of the President of the Republic of October 25, 1947, on the correction of an error in the decree of February 3, 1947, on excise tax.
• Repeals Resulting From: Order of the Minister of Finance of April 29, 1946, on the determination of the price of matches.
• Repeals Resulting From: Order of the Minister of Finance of November 30, 1945, on establishing the price of matches.
• Repeals Resulting From: Regulation of the Minister of Finance of April 15, 1947, on the selling prices of certain tobacco products.
• Repeals Resulting From: Regulation of the Minister of Finance of January 9, 1947, issued in agreement with the Ministers of Industry, Supply and Trade, and Agriculture and Agrarian Reform, on amending the Regulation of the Minister of Finance of September 10, 1945, on establishing selling prices of spirits for non-consumption purposes.
• Repeals Resulting From: Decree of January 28, 1947, on amending the Law of March 18, 1935, on starch sugar taxation.
• Repeals Resulting From: Decree of January 28, 1947, on amending the Law of October 22, 1931, on beer taxation.
• Repeals Resulting From: Regulation of the Minister of the Treasury of January 9, 1947, amending the Regulation of the Minister of the Treasury of September 10, 1945, on the determination of monopoly fees on spirits for certain non-consumption purposes.
• Repeals Resulting From: Regulation of the Minister of Finance of December 20, 1946, on the selling prices of tobacco products.
• Repeals Resulting From: Regulation of the Minister of Finance of December 12, 1946, concerning the implementation of the decree of June 13, 1946, on the production, sale, and taxation of wine drinks (Journal of Laws of the RP no. 73, item 396), issued regarding §§ 24-28 and 79-87 in agreement with the Minister of Supply and Trade.
• Repeals Resulting From: Decree of November 12, 1946, on amending the Regulation of the President of the Republic of July 11, 1932, on the spirit monopoly, taxation of acetic acid and yeast, and the sale of alcoholic beverages.
• Repeals Resulting From: Regulation of the Minister of Industry of May 23, 1946, issued in agreement with the Minister of Supply and Trade, on the regulation of prices of coal, coke, and briquettes for the domestic market.
• Repeals Resulting From: Announcement of the Minister of Finance of March 14, 1946, concerning the publication of the consolidated text of the Regulation of the President of the Republic of September 13, 1927, on sugar taxation.
• Repeals Resulting From: Announcement of the Minister of Finance of March 14, 1946, concerning the publication of the consolidated text of the law of October 22, 1931, on beer taxation.
• Repeals Resulting From: Decree of November 30, 1945, amending the Regulation of the President of the Republic of September 13, 1927, on Sugar Taxation.
• Repeals Resulting From: Decree of November 13, 1945, amending the Law of October 22, 1931, on Beer Taxation.
• Repeals Resulting From: Regulation of the Minister of Finance of October 16, 1945, issued in agreement with the Ministers of Industry and Supply and Trade, on reducing the food tax on yeast and setting the price of yeast.
• Repeals Resulting From: Regulation of the Minister of Finance of September 10, 1945, on the determination of monopoly fees for spirits for certain non-consumption purposes.
• Repeals Resulting From: Regulation of the Minister of Finance of September 10, 1945, issued in agreement with the Ministers of Industry, Supply and Trade, and Agriculture and Land Reform, on the determination of selling prices of spirits for non-consumption purposes.
• Repeals Resulting From: Decree of April 11, 1945, amending the Regulation of the President of the Republic of October 7, 1927, on artificial sweeteners.
• Repeals Resulting From: Decree of the Polish Committee of National Liberation of December 28, 1944, on the amendment of the law of March 18, 1935, on the taxation of starch sugar.