Home / Dz.U. 1952 nr 7 poz. 43
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.
Rozporządzenie Ministra Finansów z dnia 12 października 1951 r. w sprawie wykonania dekretu o podatku od nabycia praw majątkowych.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1951-10-12
Entry into force
1952-02-13
Texts
Related acts
Amending Acts (1)
Amended Acts (2)
- Regulation of the Minister of the Treasury of February 4, 1950, on exemption from the tax on the acquisition of property rights for the acquisition of certain property rights and exemption from stamp duty for certain documents. · 1952-02-13
- 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. · 1952-02-13
References (10)
- Law of June 27, 1950, Provisions introducing the Family Code.
- Law of 7 March 1950 on the amendment of certain provisions of the fiscal penal law.
- 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.
- Decree of February 3, 1947, on stamp duty.
- Decree of February 3, 1947, on the tax on the acquisition of property rights.
- Decree of October 11, 1946 - Provisions introducing the Real Property Law and the Law on Land and Mortgage Registers.
- Decree of May 29, 1946 – Provisions introducing the Matrimonial Property Law.
- Regulation of the President of the Republic of October 24, 1934, on unit ownership.
- 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.
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 February 3, 1947, on the tax on the acquisition of property rights.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amending Acts: Regulation of the Minister of the Treasury of February 4, 1950, on exemption from the tax on the acquisition of property rights for the acquisition of certain property rights and exemption from stamp duty for certain documents.
- Amending Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of May 30, 1962, amending the regulation on the implementation of the decree on property acquisition tax.
- References: Regulation of the Minister of Finance of May 27, 1952, on determining tax liabilities for certain public levies by ad hoc assessment.
- References: Regulation of the Minister of Finance of January 11, 1958, on the collection and payment of stamp duty and the keeping of stamp duty registers.
- References: Order of the Minister of Finance of January 30, 1953, on the establishment of specimen forms for payers of tax on acquisition of property rights and stamp duty.
- References: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on stamp duty.