English Translation

and the customs clarifications to this are then decisive for the . solution of the question whether a particular object is produced or imported from abroad - subject to the flat rate or not, the stated association___our_right to the turnover - and luxury tax with our Zøllrechte, as well as the described economic_functions of turnover -and luxury tax_with_the_import_would_hence_by__a possible__disposal__ our_Z•llrechtes__and_our customs limit__meaning__ _disrupted__; in such a situation a random adjustment of our turnover and luxury taxes to the German VAT could be considered. In some basic directions, the construction of the German rate tax differs from that of our turnover and luxury tax. /l/ Vor_allen_bestands_ hier__ ein_Differenz_im__ Systeme. The German regulation knows__nicht__Pauschalierung der VAT_; it is based on the system of the so-called cumulative_,d.i.der all subsequent transactions uniformly /in general with a rate of the 2_v.H./recovery tax; it therefore the same subject-matter is recorded as often as it is converted before it is consumed. On the other hand, our turnover and luxuries tax of its kind is a combined tax, i.e. a tax which basically rests on the system of cumulative tax /i.i. in our regulation the regular turnover tax of 3 %/, but also the flat rate tax