Home / Dz.U. 1948 nr 59 poz. 468
Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 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, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
Rozporządzenie Ministra Skarbu z dnia 8 listopada 1948 r. w sprawie wykonania dekretu z dnia 3 lutego 1947 r. o podatku od nabycia praw majątkowych, wydane co do §§ 41, 46-55 i 58 w porozumieniu z Ministrem Sprawiedliwości; co do §§ 56 i 57 oraz §§ 62 i 63 w porozumieniu z Ministrami: Administracji Publicznej i Ziem Odzyskanych; co do §§ 59-61 i 64-67 w porozumieniu z Ministrami: Obrony Narodowej, Administracji Publicznej, Bezpieczeństwa Publicznego, Spraw Zagranicznych, Sprawiedliwości, Oświaty, Kultury i Sztuki, Rolnictwa i Reform Rolnych, Leśnictwa, Przemysłu i Handlu, Żeglugi, Odbudowy, Komunikacji, Pracy i Opieki Społecznej, Zdrowia, Poczt i Telegrafów, Ziem Odzyskanych oraz co do § 72 w porozumieniu z Ministrem Poczt i Telegrafów.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1948-11-08
Entry into force
1948-12-17
Texts
Related acts
Amending Acts (2)
References (16)
- Decree of February 3, 1947, on stamp duty.
- Decree of February 3, 1947, on the tax on the acquisition of property rights.
- 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.
- Decree of October 8, 1946 - Inheritance Law.
- Decree of October 11, 1946 - Provisions introducing the Real Property Law and the Law on Land and Mortgage Registers.
- Decree of October 11, 1946 - Real Property Law.
- Decree of October 26, 1945, on the ownership and use of land in the area of the capital city of Warsaw.
- Decree of the President of the Republic of November 3, 1936 – Fiscal Penal Law.
- Regulation of the President of the Republic of October 24, 1934, on unit ownership.
- Regulation of the President of the Republic of October 24, 1934. Bankruptcy Law.
- Regulation of the President of the Republic of June 27, 1934, Commercial Code.
- Regulation of the President of the Republic of October 27, 1933 - Code of Obligations.
- Regulation of the President of the Republic of November 29, 1930 - Code of Civil Procedure.
- Decree of May 16, 1946, on tax proceedings.
- Decree of February 3, 1947, on the obligation to participate in non-cash transactions.
- Regulation of the Minister of Justice of November 14, 1947, issued in agreement with the Ministers of Public Administration, Recovered Territories, and Finance, on fees for legal acts performed before civil judges.
Legal Basis (2)
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Law of December 19, 1975 on inheritance and gift tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Implementing Regulations: Decree of February 3, 1947, on the tax on the acquisition of property rights.
- Amended Acts: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on the tax on the acquisition of property rights.
- Amended Acts: Regulation of the Minister of Finance of September 7, 1951, on the implementation of the decree on tax liabilities.
- 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: Order of the Minister of Finance of January 11, 1949, issued in agreement with the Minister of Justice, on the payment of remuneration to court secretaries for activities related to the calculation and collection of tax on the acquisition of property rights.
- References: Instruction of the Ministers of the Treasury and Posts and Telegraphs of November 12, 1949, on the sale of revenue stamps and official bill forms by post offices and agencies.
- References: Regulation of the Minister of Finance of December 18, 1948, concerning the establishment of principles for storing benefits expressed in foreign currency for the basis of calculating the tax on the acquisition of property rights.
- Legal Basis: Order of the Minister of Finance of January 11, 1949, issued in agreement with the Minister of Justice, on the payment of remuneration to court secretaries for activities related to the calculation and collection of tax on the acquisition of property rights.