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Part 1  >  Section 5  >  Chapter 14. TAX CONTROL

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ARTICLE 85. (2)  [Continuation]

4. The bodies which carry out state registration [one] of the rights to immovable property and deals in it, the bodies [two] which carry out the registration of transport vehicles, shall [three] be obliged to supply information about immovable [four] property situated on the territory under jurisdiction thereof [five] about the transport vehicles registered by these bodies [six] (rights and deals registered by these bodies), and about [seven] their owners to the tax bodies at their location [eight] within 10 days from the day of corresponding registration.

[nine] 5. Bodies of trusteeship and wardship, educational institutions [ten] and institutions of medical treatment, institutions of social security [one] and other similar institutions which, in accordance with [two] the federal legislation, exercise trusteeship, wardship or management [three] of the property of a ward shall notify the tax authorities [four] of their jurisdiction of any wardship, trusteeship, of property [five] management responsibilities assumed by them with respect [six] to infants, other minors, persons recognized as incapable [seven] by court, capable persons under wardship in the form [eight] of patronage, natural persons recognized missing by court, [nine] as well as of any subsequent changes in connection with [ten] the said trusteeship, wardship or property management arrangements [one] within 5 days from the date of the respective decision.

[two] 6. Bodies (institutions) authorised to perform notary [three] actions and notaries engaged in private practice shall [four] be obliged to report instances of notarisation of an inheritance [five] right and deeds of gift to tax authorities accordingly [six] at the place of their location and place of residence at the latest [seven] in five days as of the date of appropriate notarisation, unless [eight] otherwise provided for in this Code. With this, [nine] information about notarisation of deeds of gift has [ten] to contain data on the degree of kinship of the donor and the gifted [one] person.

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Feature conception:

Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.

Desiderius Erasmus

The Complaint of Peace


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