English Translation

193 9 d/the exemption_of the own consumption_in_farmer- liable and fast operation of the total tax/turnover in the previous calendar years 10,000..- RM. /l00.000 K/not exceeded - § 4, No.15 of the German law. Such an exemption does not know our right to the turnover - and luxury tax. Apart from the exemptions mentioned above, the following more important exceptions to the obligation to pay value added tax are to be found in the German legislation: 1./Juristical fersons which do not have their own formation of will are legal rersons, which depend on a financial, economic and organisational basis on another entrepreneur /. are night_entrepreneurs /§ 2, paragraph 2, point 2 of the German law/,sc that deliveries carried out by such persons and other services are not subject to the tax. Bine_solche_Exception. does not know our right to the turnover and luxury tax; 2./ In Germany, the calculation of the Umsati tax is waived if the amount of the tax to be assessed does not exceed 20 RM /200 K/- § 63, para.2 and § 64 of the German implementing regulation. This exception knows our right on turnover - and luxury taxes even if not. The adaptation _ of our right over the turnover and luxury tax ail the German law over the Umsate tax would have been in- _ first and foremost alarming_ repercussions_ on_the_revenue__our_unsent_-_and_luxury tax_i_man can