Home / Dz.U. 1935 nr 22 poz. 127
Law of March 26, 1935, on the collection of a 10% surcharge on stamp duties and indirect taxes, and a 15% surcharge on direct taxes, inheritance tax, and gift tax.
Ustawa z dnia 26 marca 1935 r. o poborze 10% dodatku do opłat stemplowych i podatków pośrednich oraz 15% dodatku do podatków bezpośrednich oraz spadkowego i od darowizn.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1935-03-26
Entry into force
1935-04-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
feesinheritance and gift tax
Related acts
Repealing Acts (1)
Implementing Regulations (2)
- Regulation of the Minister of the Treasury of March 30, 1935, on the collection of a 10% surcharge on stamp duties, indirect taxes, and land tax, and a 15% surcharge on direct, inheritance, and gift taxes.
- Regulation of the Minister of Finance of July 15, 1935, on the abolition of the collection of a 10% surcharge to the state land tax.
Amending Acts (4)
- Decree of the President of the Republic of December 28, 1935, on the amendment of the provisions on capital and annuity tax. · 1936-01-01
- Decree of the President of the Republic of November 22, 1935, on the amendment of the law on state income tax. · 1936-01-01
- Decree of the President of the Republic of January 14, 1936, on real estate tax. · 1936-01-15
- Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties. · 1936-01-15
Legal Basis from Art. (1)
Acts referring to this act
- Repealed Acts: Decree of the Polish Committee of National Liberation of November 4, 1944, on the abolition of certain state taxes and fees.
- Implementing Regulations: Law of March 17, 1921 - Constitution of the Republic of Poland.
- Amended Acts: Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties.
- Amended Acts: Decree of the President of the Republic of January 14, 1936, on real estate tax.
- Amended Acts: Decree of the President of the Republic of December 28, 1935, on the amendment of the provisions on capital and annuity tax.
- Amended Acts: Decree of the President of the Republic of November 22, 1935, on the amendment of the law on state income tax.
- References: Regulation of the Minister of the Treasury of April 13, 1935, issued in agreement with the Minister of Industry and Trade, on the collection of a consolidated industrial tax on turnover of beer, wine drinks, premium vodkas, vinegar, acetic acid, and yeast.
- References: Law of May 4, 1938, on turnover tax.
- References: Regulation of the Minister of the Treasury of March 25, 1937, on the implementation of the Tax Ordinance.
- References: Regulation of the Minister of Finance of April 19, 1939, on the implementation of the Act of May 4, 1938, on turnover tax
- Legal Basis: Regulation of the Minister of the Treasury of March 30, 1935, on the collection of a 10% surcharge on stamp duties, indirect taxes, and land tax, and a 15% surcharge on direct, inheritance, and gift taxes.
- Legal Basis: Regulation of the Minister of Finance of July 15, 1935, on the abolition of the collection of a 10% surcharge to the state land tax.
- Legal Basis from Art.: Regulation of the Minister of Finance of July 15, 1935, on the abolition of the collection of a 10% surcharge to the state land tax.
- Legal Basis from Art.: Regulation of the Minister of the Treasury of March 30, 1935, on the collection of a 10% surcharge on stamp duties, indirect taxes, and land tax, and a 15% surcharge on direct, inheritance, and gift taxes.
- Legal Basis from Art.: Regulation of the Minister of the Treasury of March 30, 1935, on the collection of a 10% surcharge on stamp duties, indirect taxes, and land tax, and a 15% surcharge on direct, inheritance, and gift taxes.
- Legal Basis from Art.: Regulation of the Minister of Finance of July 15, 1935, on the abolition of the collection of a 10% surcharge to the state land tax.