Act No. 116 / 1946 Coll.
Act on the Single Organisation of Corporate Councils
Valid
Effective from 04.06.1946
116.
Law
of 16 May 1946
on the uniform organisation of corporate accounting.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
(1) The number of enterprises shall be organised uniformly according to the principles laid down by the Government by the Regulation. In doing so, it should be made sure that the company accounts meet the needs of economic planning, the specific needs of the various sectors of the economy and the tax needs.
(2) The accounting, calculation, statistics and breakdown of enterprises of all kinds are understood by the company figures under this law.
(1) According to the Economic Council's instructions, the General Secretariat of the Economic Council, hereinafter referred to as the General Secretariat, shall issue a decree in the Official Journal of the Republic of Czechoslovakia and in the Official Journal of the Czech Republic and in the Official Journal of the Official Journal of the European Union, following the hearing of the top economic organisations and of the Central Council of the trade unions, following the other senior departments to be designated by the Government Regulation, within the framework of the principles laid down in Article 1 (1) of the binding Directive for the company's accounting.
(2) The General Secretariat may, after hearing the organisations or departments referred to in paragraph 1, issue explanatory notes to the Directives. The details of the publication of the explanatory notes are laid down in the Government Regulation.
The General Secretariat sets out a decree in the Official Gazette of the Czechoslovak Republic and in the Úradnom vestník, which obliges the establishment of a uniform method of organisation in the various fields of enterprise (§ 1, paragraph 2).
If the authorities or organisations superior to the undertakings issue regulations or take measures in their respective fields of business (§ 1, paragraph 2), they may do so from the date on which this Act takes effect, only in agreement with the General Secretariat, and if they are undertakings managed under the principles of business management within the meaning of the Act of 18 December 1922, No 404 Coll., on the management arrangements for state establishments, institutes and establishments which are not to perform administrative tasks, also in agreement with the Supreme Accounting Audit Office.
The acts and omissions transposing the provisions of this law or the regulations issued pursuant to it shall be punishable - as far as the offence is more strictly punishable - by a proposal from the General Secretariat of the District National Committees as a penalty of up to 100.000 Kcs, in which case a replacement prison sentence shall be imposed within three months in case of imavailability.
Offices, other public authorities and economic organisations or other similar services shall be obliged to cooperate in the implementation of this Law.
The applicability of the provisions of Paragraph 21 of the Decree of 29 May 1941, No 297 Coll., on recording obligations for tax and operating purposes, is hereby revoked.
This Act shall take effect on the day of its publication; it shall be carried out by all members of the Government.
Dr Beneš v. r.
Fierlinger v. r.
Gottwald v. r.
Dr Stránská v. r.
Broad v. r.
Dr Šrámek v. r.
Ursines v. r.
Masaryk v. r.
Gen. Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr. Šrobár v. r.
Dr. Unedible v. r.
Dr Drtina v. r.
Kopecký v. r.
Laušman v. r.
Děuriš v. r.
Dr Pietor v. r.
Gen. Hasal v. r.
Hala v. r.
Dr Šoltész v. r. o.
Dr Procházka v. r.
Majer v. r.
Dr Clementis v. r.
Lt-Gen Ferjenčík v. r.
Lichner v. r.
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Regulation Information
| Citation | Act No. 116 / 1946 Coll., on the Single Organisation of Corporate Councils |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.06.1946 |
|---|---|
| Effective from | 04.06.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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