Právní předpis byl sestaven k datu 31.01.1969.
Zobrazené znění právního předpisu je účinné od 01.11.1964 do 31.01.1969.
§1
(1) Z xxxx xxxxxxxxxx x xxxxxx xxx xxxxxx xxx xxxxxxx xxxxxxx dovozce (xxxxxxxx), x xx-xx xxxxxxxx (xxxxxxxxx) xxxxx, x pro xxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxx bydlících x xxx xx xxxxxxxx xxxxxxxxxx, se xxxxxx xxx x náhradní xxxxx za xxx x xxxxxx xxxxxxxx xxxxxxx (dále jen "xxxxxx").
(2) Xxxx vyhláška xx xxxxxxxxxx na xxxxxxxxxx xxxxx věcí xxxxxxxxxxxx xxxxxxxxxxx provozovat xxxxxxxxxx obchod xxxxx xxxxxxxxxx xxxxxxxx, xxxxxxx-xx xxxxxx dovoz x xxxxxx xxxxxxxx xxxxxxxx.
§2
(1) Xxxxxx xx xxxxxxxx podle sazeb xxxxxxxxxxx x xxxxxxxxx xxxxxxxxx xxxxxxxx x příloze.
(2) Paušál xx xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx sazeb. Xxxxxxx xxxxx stanovené xxx xxxxxx druhy xxxx xx použijí jen xxx projednávání xxxxxxxxx xxxxxxx xxx xxxxxx.
§3
(1) Xxxxxxxx pro xxxxxxxx paušálu podle xxxx xx čistá xxxx. X xxxx, xx xxxxx xx xxxxxxxxx xx 1 xx xxxxx 100 Xxx a xxxxx, xxxx být xxxxxx xxxxxxx xxxxx xxxxxxx xxxx, xxx-xx tuto xxxx zjistit xxx xxxxxx.
(2) Xxxxxxxx-xx xx xxxxxx xxxxx xxxx xxxx, xxxxx xxxxxx xxxxxxxx maloobchodní xxxx xxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxxx (xxxxxxxx) xxxxx xxxxxxx xxxxxx (x poštovních zásilek xxxxx náklady xxxxxxxxxx xxxxxxx adresát, xxxxx xxxxxxx xxxxxx).
§4
Xxxxxxxxxx xxxxxxxx xxxx xxxxx být zcizeny xxx výjimečně x xxx xx souhlasem xxxxx xxxxxx. Dá-li xxxxx správa x xxxxxxx xxxxxxx x xxxxx x xxxx xxx xxxxxxx paušál xxxxx xxxxxxxx xxxxx, xx xxxxxxx (příjemce) xxxxxxx xxxxxxxx xxxxx 50 % xxxxxx xxxxxxxxxx paušálu.
§5
Xxxxx platí o xxxxxxx přiměřeně předpisy x xxx. Xxxxxx xxxxxxx předpisy x xxxxxx osvobození x x řízení xxxx xxxxxx celní xxxxxx.
§6
Xxxxxxx se:
a) vyhláška xxxxxxxx xxxxxxxxxxxx xxxxxxx x. 175/1957 X. x., o xxxxxxxx xxxxx xx xxx x xxxxxx xxx xxxxxx xxxxx bez xxxxxx,
x) xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx č. 39/1961 Sb., x xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx dávky x xxx xxx xxxxxx xxxxx xxx xxxxxx.
§7
Tato xxxxxxxx xxxxxx xxxxxxxxx xxxx 1. xxxxxxxxx 1964.
Ministr:
Hamouz x. x.
Příloha x xxxxxxxx x. 190/1964 Sb.
Paušální xxxxxxxx
XXX X
Xxxxxxxxxx, nápoje, xxxxxxxx xxxxxxx
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Xxxxxxx |
Xxxx zboží |
Sazba xxxxxxx&xxxx; |
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xx&xxxx; |
&xxxx;xxxxxxxx Xxx&xxxx; |
&xxxx;xxxxxxx Xxx&xxxx; |
x xxxxxxxx xxx&xxxx; |
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1&xxxx; |
Xxxx x xxxxx kávy (xxx x xxxxxxxx)&xxxx; |
1 xx&xxxx; |
100,-&xxxx; |
150,-&xxxx; |
1 xx&xxxx; |
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2 |
Xxx pravý, xxxxxx, xxxxxxx xxxx&xxxx; |
1 kg |
100,- |
150,- |
1/4 xx xxxxxxx xxxxx xxxxx&xxxx;&xxxx; |
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3 |
Xxxxxx a čajový xxxxxxx (xxxxxxx, nestea) |
1 xx&xxxx; |
200,-&xxxx; |
300,-&xxxx; |
1/2 xx xxxxxxx xxxxx xxxxx&xxxx; |
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4&xxxx; |
Xxxxx x xxxxxxxx&xxxx; |
1 xx&xxxx; |
60,-&xxxx; |
80,-&xxxx; |
1 kg xxxxxxx xxxxx zboží |
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5 |
Čokoládové xxxxxxx a směsí xxxxx&xxxx; |
1 xx&xxxx; |
40,-&xxxx; |
60,-&xxxx; |
1 kg xxxxxxx xxxxx xxxxx&xxxx; |
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6 |
Xxxx xxxxxxxx, též šumivé |
1 x&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
5 xxxxx&xxxx; |
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7&xxxx; |
Xxxxxxxx&xxxx; |
1 x&xxxx; |
60,-&xxxx; |
100,-&xxxx; |
2 xxxxx&xxxx; |
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8&xxxx; |
Xxxxxxxx&xxxx; |
1 xx&xxxx; |
0,20&xxxx; |
0,40&xxxx; |
400 xxxx&xxxx; |
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9&xxxx; |
Xxxxxxxx&xxxx; |
1 xx&xxxx; |
0,50&xxxx; |
--- |
--&xxxx; |
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10&xxxx; |
Xxxxx xxxxx xxxxx&xxxx; |
1 xx&xxxx; |
200,-&xxxx; |
--- |
--&xxxx; |
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11 |
Xxxxx x zelenina, xxxxxxx xxxx sušené |
1 xx&xxxx; |
xxx xxxxxxx&xxxx; |
5,- |
5 xx xxxxx a 5 xx zeleniny |
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12 |
Maso x xxxxx xxxxxxx xxxxx xxxxx:&xxxx; |
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x) xxxxxxx xxxxx x xxxx xxxxxxxxx xxxxxxxxx xxxxxxx |
1 kg |
30,- |
60,- |
2 xx&xxxx; |
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x) xxxxxxx&xxxx; |
1 xx&xxxx; |
15,-&xxxx; |
30,-&xxxx; |
10 xx&xxxx; |
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13 |
Xxxxxxx xxxxxxxxxx x xxxxxx&xxxx; |
1 xx&xxxx; |
5,-&xxxx; |
10,-&xxxx; |
5 xx&xxxx; |
XXX XX
Xxxxxxxx xxxxx
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Xxxxxxx |
Xxxx zboží |
Sazba xxxxxxx&xxxx; |
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xx |
xxxxxxxx Xxx |
xxxxxxx Xxx |
x xxxxxxxx xxx |
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14&xxxx; |
Xxxxx x xxxx:&xxxx; |
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x) z xxxxxxxxxx&xxxx;xxxxxxx, xxxxxx x&xxxx;xxxxxxxxx umělých přediv |
1 xx&xxxx; |
100,-&xxxx; |
150,-&xxxx; |
1/2 kg xxxxxxx xxxxx zboží |
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b) vlněné |
1 xx&xxxx; |
200,-&xxxx; |
300,-&xxxx; |
1 kg |
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c) xxxx&xxxx; |
1 xx&xxxx; |
50,-&xxxx; |
80,-&xxxx; |
1 xx&xxxx; |
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15&xxxx; |
Xxxxxxxx xxxxx&xxxx;xxxxxxx xxxxx xxxxx:&xxxx; |
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x) x xxxxxxxxxx&xxxx;xxxxxxx, xxxxxx&xxxx;xxxxxxxxx xxxxxxx&xxxx;x&xxxx;xxxxxx&xxxx; |
1 xx&xxxx; |
400,-&xxxx; |
--- |
---&xxxx; |
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x) vlněné: |
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1. xx xxxxxx x&xxxx;xxxxxxx&xxxx; |
1 xx&xxxx; |
300,-&xxxx; |
--- |
---&xxxx; |
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2. xxxxxxx&xxxx; |
1 xx&xxxx; |
200,-&xxxx; |
--- |
---&xxxx; |
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x) z xxxxxxx hedvábí |
1 xx&xxxx; |
150,-&xxxx; |
200,-&xxxx; |
2 xx&xxxx; |
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x) x jiných xxxxxx&xxxx; |
1 kg |
80,- |
120,- |
kg |
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16 |
Šatstvo, xxxxxx&xxxx;xxxxxx x xxxx&xxxx;xxxxxxxx xxxxxxx&xxxx;x xxxxxxxx:&xxxx; |
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x) dámské xxxxxxxx&xxxx;x xxxxxxxxxx&xxxx;x xxxxxxxxxx&xxxx;xxxxxxx, xxxxxx&xxxx;x xxxxxxxxx&xxxx;xxxxxxx přediv |
1 xxx&xxxx; |
20,-&xxxx; |
30,-&xxxx; |
2 xxxx&xxxx; |
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x) xxxxxx x xxxxxxx&xxxx;xxxxxxx xxxx&xxxx;xxxxxxxxxx&xxxx;xxxxxxxx xxxxxxx&xxxx;x xxxx&xxxx; |
x ceny |
50 %&xxxx; |
70 %&xxxx; |
2 ks xxxxxx&xxxx; |
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x) xxxx x šátky xxxxx&xxxx;xxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
80 %&xxxx; |
2 ks xxxxxx&xxxx; |
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x) xxxxxxx&xxxx; |
x ceny |
50 % |
--- |
-- |
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17 |
Ostatní xxxxxxxx&xxxx;xxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
Xxxxxxxx x dílu XX
1. Xx xxxxx xxxxxxx xxxxxxx xxxxxx se xxxxxxxx xxxxxxx x xxxxxxx, xxxxxxx, xxxxxx, xxxxxxx, xxxxxx xxxx., xxxxxxx xxxx přediva x xxxxxxx hedvábí xxxxx xxxxx.
2. Xxxxxxxx xxxxx xxxxxxxxx, xxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxx., x xxxxxxxx xxxxx xxxxxxx x xxxxxx xxxxxxx (kaučukem - xxxxxx xxxxx, xxxxxxxx xxxxxx xxxx.) xx xxxxxxxx xxxxx své xxxxxx x druhu xxxxxxxxx textilního xxxxxxxxx.
XXX XXX
Xxxxxxx zboží
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Položka |
Druh xxxxx&xxxx; |
Xxxxx xxxxxxx&xxxx; |
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xx |
xxxxxxxx Kčs |
zvýšená Kčs |
z xxxxxxxx xxx |
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18&xxxx; |
Xxxxxx xxxxx:&xxxx; |
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x) xxxxxxxx xxxxxxx&xxxx; |
x ceny |
50 %&xxxx; |
--- |
--&xxxx; |
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x) xxxx všeho xxxxx&xxxx; |
x ceny |
40 %&xxxx; |
--- |
--&xxxx; |
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x) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
&xxxx;--- |
--&xxxx; |
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19&xxxx; |
Xxxxxxxxxx xxxxx:&xxxx; |
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x) xxxxxxxx xxxxxxx&xxxx; |
x xxxx&xxxx; |
60 %&xxxx; |
&xxxx;--- |
--&xxxx; |
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x) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
&xxxx;--- |
--&xxxx; |
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20&xxxx; |
Xxxxx x xxxx:&xxxx; |
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x) xxxxxxxx xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
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x) xxxx xxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
--- |
--&xxxx; |
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x) ostatní |
z xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
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21&xxxx; |
Xxxxx x xxxxxxx, xxxxxx x xxxxxxxxx xxxxxxxxxxx xxxx:&xxxx; |
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x) předměty xxxxxxx&xxxx; |
x ceny |
50 % |
--- |
-- |
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b) xxxxxxx xxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
70 %&xxxx; |
5 xxxxx&xxxx; |
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x) xxxxxx x xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
70 %&xxxx; |
2 xx xxxxxxx druhu |
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d) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 % |
--- |
-- |
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22 |
Zboží x xxxxxxx kovů (xxxxx xxxxxxx)&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
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23&xxxx; |
Xxxxxxxxx xxxxxxxxxx x xxxxxx xxxxxxxx:&xxxx; |
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x) xxx xxxxxx a osobní xxxxxxx&xxxx; |
x xxxx&xxxx; |
&xxxx;40 % |
--- |
-- |
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b) xxxxxxx&xxxx; |
x xxxx&xxxx; |
50 % |
--- |
-- |
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24 |
Rozhlasové a xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x xxxxxxx přístroje x xxxxxx xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
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25 |
Xxxxxxxxx optické: |
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a) xxxxxxxxxxxx, xxxxxxx x xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx&xxxx;x xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
60 %&xxxx; |
--- |
--&xxxx; |
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x) xxxxxxx optické xxxxxxxxx (xxxxx, xxxxxxx, xxxxxxx apod.) |
z xxxx&xxxx; |
40 %&xxxx; |
&xxxx;--- |
--&xxxx; |
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26&xxxx; |
Xxxxxxxxx, magnetofony, xxxxx, xxxxx x xxxxx x nim: |
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a) gramofony, xxxxxxxxxxx, jejich příslušenství x xxxxxxxxx&xxxx; |
x ceny |
50 % |
--- |
-- |
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b) xxxxxxxxxxx desky: |
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1. xxxxxxxxxxxxx&xxxx; |
1 xx&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
5 xxxx&xxxx; |
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2. xxxx&xxxx; |
1 xx&xxxx; |
3,-&xxxx; |
5,-&xxxx; |
10 xxxx&xxxx; |
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x) xxxxx x xxxxx do xxxxxxxxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
60 %&xxxx; |
5 kusů |
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27 |
Hudební xxxxxxxx xxxxx xxxxx a xxxxxx xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
40 %&xxxx; |
--- |
--&xxxx; |
|
28&xxxx; |
Xxxxxx x xxxxxxx xxxxx druhu |
z xxxx&xxxx; |
50 %&xxxx; |
--- |
--&xxxx; |
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29&xxxx; |
Xxxxxxxxx xxxxxx xxxxx xxxxx&xxxx; |
x ceny |
30 %&xxxx; |
--- |
--&xxxx; |
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30&xxxx; |
Xxxxxxxx xxxxxxx x xxxxxx xxxxxxxxx&xxxx; |
x xxxx&xxxx; |
80 %&xxxx; |
--- |
--&xxxx; |
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31&xxxx; |
Xxxxxxxxx xxxxxxxxxx, voňavkářské x xxxxx:&xxxx; |
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x) šampony, xxxxx xxxxx a xxxxx, xxxxx xxxxxx, xxxxxx xxxxx x krémy, xxxxxx, sůl do xxxxxxx&xxxx; |
1 xx&xxxx; |
30,-&xxxx; |
&xxxx;--- |
--&xxxx; |
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x) xxxxxxxx x xxxx&xxxx;xxxxxxxx voda, xxxxxxx, xxxxx, xxxxxxxx xxxxx,&xxxx;xxx xx nehty xxxx.&xxxx; |
1 kg |
50,- |
--- |
-- |
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c) xxxxxx&xxxx; |
1 xx&xxxx; |
8,-&xxxx; |
15,-&xxxx; |
3 xxxx&xxxx; |
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x) xxxxxxx&xxxx; |
1 xx&xxxx; |
&xxxx;100,-&xxxx; |
&xxxx;--- |
--&xxxx; |
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x) xxxxx x xxxxx prostředky |
1 xx&xxxx; |
5,-&xxxx; |
&xxxx;--- |
--&xxxx; |
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32&xxxx; |
Xxxxxx xxxx:&xxxx; |
||||
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x) xx xxxxxx xxxxxx&xxxx; |
1 xx&xxxx; |
50,-&xxxx; |
80,-&xxxx; |
2 xxxx&xxxx; |
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x) x xxxxxxx hrotem |
1 xx&xxxx; |
10,-&xxxx; |
20,-&xxxx; |
2 xxxx&xxxx; |
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33&xxxx; |
Xxxxxxxxxx tužky x xxxxxxxxx xxxx&xxxx; |
1 xx&xxxx; |
5,-&xxxx; |
10,-&xxxx; |
5 xxxx&xxxx; |
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34&xxxx; |
Xxxxxxxxxx&xxxx; |
1 xx&xxxx; |
15,-&xxxx; |
25,-&xxxx; |
2 xxxx&xxxx; |
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35&xxxx; |
Xxxxxxx xx xxxxxx&xxxx; |
10 xx&xxxx; |
3,-&xxxx; |
8,-&xxxx; |
50 xxxx&xxxx; |
|
36&xxxx; |
Xxxxxx všeho xxxxx&xxxx; |
x xxxx&xxxx; |
30 %&xxxx; |
&xxxx;--- |
--&xxxx; |
|
37&xxxx; |
Xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxxx, xxxxx, xxxxxxxxxxx, xxxxxxxxxx&xxxx; |
xxx xxxxxxx&xxxx; |
&xxxx;--- |
--&xxxx; |
|
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38&xxxx; |
Xxxxxxx zboží xxxx XXX&xxxx; |
x xxxx&xxxx; |
50 % |
&xxxx;--- |
-- |
Xxxxxxxxx
Xxxxxx xxxxxxx x. 190/1964 Sb. nabyl xxxxxxxxx xxxx 1.11.1964.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl xxxxx xx xxxxxxxxx.
Xxxxxx předpis x. 190/1964 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 6/1969 Sb. x xxxxxxxxx xx 1.2.1969.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx právních xxxxxxxx x xxxxxxxx není xxxxxxxxxxxxx, xxxxx xx xxxx netýká xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx předpisu.