(2) The provisions of the present chapter apply correspondingly to premises constituting separate objects of ownership on the basis of the Presidential order of October 24, 1934, relative to the ownership of premises (Journal of Laws No. 94, item 848). CHAPTER VIII EASEMENTS FOR PURCHASERS OF MECHANICALLY PROPELLED VEHICLES AND AIRCRAFT Article 35. (1) Physical persons who have acquired or shall acquire ownership of new mechanically propelled vehicles or new aircraft within the period between January 1, 1938, and December 31, 1939, are entitled to easements in income tax and in the special tax on emoluments paid from public funds in conformity with the principles set forth in the present chapter. (2) By mechanically propelled vehicles within the meaning of clause (1) are meant automobiles, tractors, and motorcycles. (3) The Council of Ministers may, by way of special regulation, extend the period fixed in clause (1) until the end of 1942. Article 36. (1) An easement in the income tax payable under Section I of the National Income Tax Law entails the right to a deduction of 15 to 20 percent of the purchase price of the mechanically propelled vehicle or aircraft from the amount of the tax due in respect of the operation year, in the course of which the sum due for the acquired mechanically propelled vehicle or aircraft was paid in full. (2) An easement in income tax payable under Section II of the Income Tax Law and in the special tax entails the right of abatement of from 15 to 20 percent of the purchase price of the mechanically propelled vehicle or aircraft from the total amount of these taxes collected on the emoluments received by the person in question during the year in the course of which the amount due for the acquired mechanically propelled vehicle or aircraft is paid in full. (3) For 1938 and 1939 the extent of the easement specified in the preceding clauses is established at 20 percent; in case of prolongation of the exemption period in conformity with Article 35, clause (3), the Council of Ministers may simultaneously reduce the extent of the easement to a minimum of 15 percent for mechanically propelled vehicles and aircraft of all kinds. (4) If the sum to be deduced exceeds the total amount of taxes covered by the preceding clauses the excess shall be deducted during the following two years in conformity with the principles set forth in these clauses. (5) In the case of persons specified in Article 25, clause (1), liable to income tax under Sections I and II of the Income Tax Law and of persons liable in addition to the special tax, the easements specified in the preceding clauses apply to the total sum of these taxes. Article 37. (1) The easement applies solely to persons, who shall purchase new mechanically propelled vehicles from enterprises producing, assembling, or selling such vehicles within the territory of the Republic of Poland, or new aircraft of local production. (2) Purchasers of mechanically propelled vehicles or aircraft who are entitled to a single deduction from income of the purchase price of such vehicle or aircraft by virtue of Article 6, clause (2), of the Income Tax Law (Journal of Laws of 1936, No. 2, item 6), and to the easement provided for in the present chapter may not take advantage of both easements, but have the option of either the one or the other basis for abatement. Article 38. A settlement in the form of a promissory note is also considered within the meaning of the present Act as a full settlement of the purchase price of the mechanically propelled vehicle or aircraft. Article 39. (1) The easement shall be granted on application filed with the appropriate Treasury office (Articles 40 and 41). (2) The person entitled to the easement must attach to the application a certificate issued by the enterprise specified in Article 37, clause (1), containing the following data: 1. full name of purchaser; 2. type, model and motor number of the mechanically propelled vehicle or aircraft sold; 3. the date of conclusion of the sales contract; 4. the actual sale price and the date of full settlement; 5. a statement to the effect that the mechanically propelled vehicle or aircraft is new; 6. mention that the certificate was issued for the purpose of obtaining the easements provided for in the present chapter. (3) A person entitled to easement of the income tax payable under Section II of the State Income Tax Law or of the special tax must include with the application, in addition to the certificate mentioned in clause (2), a statement of emoluments received during the year in the course of which the right to easement arose, together with a statement of the amount of income and special tax collected on these emoluments. Article 40. (1) An application for abatement of income tax payable under Section I of the State Income Tax Law should be filed with the Treasury office appropriate for assessing this tax, within the time prescribed for filing income declarations for the operation year in the course of which the right to an abatement arises, Article 36, clause (1). (2) The amount liable to deduction in accordance with the provisions of Article 36, clause (1), is to be deducted by the entitled person, until its exhaustion, from payments which would otherwise be due in respect of income tax for the years during which he is entitled to easements. Article 41. (1) Applications for easement of income tax payable under Section II of the State Income Tax Law and of the special tax should be filed with the Treasury office within whose jurisdiction the claimant resides on the day of filing of the application, prior to April 15 of the year following that in the course of which the right to the easement arose, Article 36, clause (2). (2) The easement is applied in the form of a refund of the taxes collected to an amount equal to the sum subject to refund, Article 36, clause (2). (3) In cases when the exemption concerns the special tax collected on behalf of juridical persons specified in Article 2, clause (1), point 3, of the Presidential Decree of November 14, 1935, (Journal of Laws No. 82, item 503) in the wording of the law of March 30, 1936, (Journal of Laws No. 23, item 187) these persons refund the tax on order of the appropriate Treasury office. Article 42. A seller of a mechanically propelled vehicle or an aeroplane who wilfully makes a false statement in the certificate mentioned in Article 39, clause (2), shall be liable for punishment in accordance with Article 176 of the Taxation Law (Journal of Laws of 1936 No. 14, item 134). CHAPTER IX TRANSITORY AND FINAL PROVISIONS Article 43. (1) Buildings the construction or extension of which was begun prior to the enforcement of Articles 24-34 continues to be subject to the easements provided for in the decree of March 24, 1933, relating to easements for newly erected buildings (Journal of Laws No. 22, item 173) and in Article 7 of the Presidential order of June 1, 1927, relative to the promotion of the extension and the economic progress of the town and port of Gdynia (Journal of Laws of 1935, No. 42, item 285) in the wording of the order of March 29, 1937, (Journal of Laws No. 27, item 19) or in regulations formerly enacted; and premises in these houses are subject to the easements provided for in Article 2, point 4, of the Presidential decree of November 14, 1935, relative to the tax on premises (Journal of Laws No. 82, item 505) as well as the provisions of Article 20, clause (1), of the Presidential order of October 24, 1934, concerning ownership of premises (Journal of Laws No. 94, item 848). (2) By beginning of construction within the meaning of clause (1) is meant the laying of foundations for the future house or extension or, if the extension is an upper story, the beginning of bricklaying work. Article 44. The easements already obtained, as well as the right to claim such easements on the basis of: 1. the Act of March 24, 1933, relative to privileges for newly erected buildings (Journal of Laws No. 22, item 173) and regulations formerly in force, Article 7 of the Presidential order of June 1, 1927, relative to the promotion of the extension and of the economic progress of the town and port of Gdynia (Journal of Laws of 1935 No. 42, item 285), as set forth in the Act of March 29, 1937, (Journal of Laws No. 27, item 190), Article 2, point 4, of the Presidential Decree of November 14, 1935, relative to the tax on premises (Journal of Laws No. 82, item 505) and in Article 20, clause (1) of the Presidential order of October 24, 1934, relative to the ownership of premises (Journal of Laws No. 94, item 848). 2. the Presidential decree of November 25, 1936, relative to the promotion of investments in the territories of the eastern provinces (Journal of Laws No. 88, item 614) continue in force. Article 45. Electric power plants enjoying the tax easements provided for in the Presidential order of October 27, 1933, relative to the promotion of electrification (Journal of Laws No. 85, item 633) may not simultaneously take advantage of the easements specified in Chapters I and II of the present Act. Article 46. (1) Beginning from the day of enforcement of the present Act, the Presidential decree of November 25, 1936, relative to the promotion of investments in the territories of the eastern provinces (Journal of Laws No. 88, item 614) ceases to operate. 1, (2) The following legislation 1939: ceases to operate as from January 1. the Act of March 24, 1933, relative to privileges for newly erected buildings (Journal of Laws No. 22, item 173); 2. Article 2, point (4), of the Presidential decree of November 14, 1935, relative to the tax on premises (Journal of Laws No. 82, item 505); 3. Article 20, clause (1), of the Presidential order of October 24, 1934, relative to the ownership of premises (Journal of Laws No. 94, item 848); 4. Article 7 of the Presidential order of June 1, 1927, relative to the promotion of the extension and economic progress of the town and port of Gdynia (Journal of Laws of 1935, No. 42, item 285) in the wording of the law of March 29, 1937, (Journal of Laws No. 27, item 190). Article 47. The enforcement of the present law is entrusted to the Minister of Finance; and in respect of Chapter I also to the Ministers of Industry and Commerce, War, Interior, Justice, Agriculture and Land Reform and Communications, and in respect of Chapter VIII also to the Ministers of Interior and Justice. Article 48. The present order goes into effect on the day of publication with the exception of the provisions of Articles 15 and 19 which shall go into effect a month after publication, and the provisions of Articles 24-34, 43 and 44, point 1, which shall effect on January 1, 1939. go into President of the Republic: I. Moscicki; Prime Minister: Minister of Finance: E. Kwiatkowski. Slawo j; COMMERCIAL LAWS FORUM BY COMMON CONSENT WE SET APART in November a day of Thanksgiving. Each year we are accustomed to refer to the feast day as being barticularly significant this year. If this has not been heretofore altogether a literary gesture, surely we can safely apply the phrase to the last breath-taking twelve months, without mental reservations. ALTHOUGH THE EXTRAORDINARY PRESSURE OF EVENTS has limited the time available for study and action in the realm of law reforms, organizations of the bar have to be grateful for a year of substantial accomplishments, the Federal courts have found opportunity to institute wide procedural reform, bankers have after lengthy study approved the uniform customs and practices for commercial documentary credits, and business men have begun to take more than an amateur interest in the development of business laws. THE PROGRESS OF THESE EFFORTS is reflected in the increased volume and variety of problems referred to the Division of Commercial Laws from lawyers, bankers, exporters, shippers, insurers and the public in general. The hundreds of inquiries received will shortly be analyzed, and an effort made to determine whether cases recurring most frequently can be eliminated or diminished by the adoption of new trade practice rules which might merit judicial notice translated into statute. of or be THE DIVISION OF COMMERCIAL LAWS HAS TO be grateful for completion two tasks: the publication of Trading Under the Laws of Canada and Trading Under the Laws of Brazil, two monographs which discuss the laws of those countries insofar as they affect American business These are for sale by the Superintendent of Documents. interests. |