English Translation

Supplement 1 8V Aedhio des Stontsfehretnes at Reidsprolectoe in Bohemia and iähren. Report of the Ministry of Finance on the desired adaptation of our turnover and luxury tax to German sales prices. The instructions state that we use the following terms in this report: a/"Our turnover and luxury tax", whereby we are entitled to the turnover and luxuries tax valid in the Pratekto rate of Bohemia and Mahren /that is the tax applicable in accordance with the law on the rate of duty and luxury duty, as per the supplement to the declaration of the Minister of Finance of 24 December l938,p.d.G. & V.No.357 '; b/"The German value added tax",with which we understand the value added taxes applicable in Germany /as well as in the areas/amounts added to Germany, in relation to the tax according to the German law on turnover tax of l6 October 1934 /RG.Bl.I,p.942/. The turnover and luxury tax /the regular and lump-sum tax / has by all our taxes and taxes the_largest_relationship_to_martial rights. It is above all the duty and luxury duty which is levied on the import of goods from abroad into the Protectorate of Bohemia and Moravia. The turnover tax is not subject to VAT on imports of all articles except luxury articles and, with the exception of such articles, to imports of VAT, which are included in the registers issued by the Government Ordinance S.d.G.u.V. No.127/l933. The luxury tax is levied only on imports of luxury goods, i.e.