Home / M.P. 1948 nr 86 poz. 963

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.

Zarządzenie Ministra Skarbu z dnia 18 grudnia 1948 r. w sprawie ustalenia zasad przechowywania świadczeń wyrażonych w walucie zagranicznej do podstaw wymiaru podatku od nabycia praw majątkowych.

not in forceELI: MP/1948/963ISAP ↗

Type

Order (Zarządzenie)

Status

not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)

Announced

1948-12-18

Entry into force

1948-12-31

Texts

Official publication (PDF, authentic) ↗

Related acts

References (1)

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.

Legal Basis (1)

Decree of February 3, 1947, on the tax on the acquisition of property rights.

Repeals Resulting From (1)

Law of December 19, 1975 on inheritance and gift tax. · 1976-01-01

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Acts Declared Repealed: Law of December 19, 1975 on inheritance and gift tax.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.