STÁTNÍ TAJEMNÍK U ŘÍŠSKÉHO PROTEKTORA V ČECHÁCH A NA MORAVĚ, PRAHA, inv. 1566, sig. 109-4/1320 Page 116 · 116 of 212
STATE SECRETARY FOR THE RUSSIAN PROTECTOR IN THINGS AND IN MORAVA, PRAGUE, inv. 1566, sig. 109-4/1320
English Translation
- 3 - 4Antitrust fee. At the end of l940, the Antitrust Fee Act came out of force. In the discussions on the re-regulation of the antitrust tax, we demanded that the anti-trust fee be abolished at the same time as the introduction of the new provisions on this tax, i.e. from 1 October l9 40. This is due to the fact that in many branches of production, the cartel fee was included in the flat-rate VAT; but if, in the new system of VAT, all the costs for this tax were abolished, those sectors in which the cartel charge was not included in that flat-tax would be penalised. In view of the difficulties, in particular legislative issues, it was decided that the abolition of the cartel fee with effect from 1 October l940 and that the effectiveness of the Antitrust Fee Act for the year l94l and the further years should no longer be extended. According to the notice of the officials in the Ministry of Finance, for the 4th quarter of the year l940, all persons liable for the cartel will pay this fee in the usual way, i.e. until 30 January l94l. The Ministry of finance will issue a special decree in this case. 5. Draft _Admission fee. The Ministry of Finance has drawn up a draft government regulation, complementing the rules on the administration fee. Companies which have their registered office in the Sudeten and at the same time have branches in the Protectorate of Böhnen and Moravia shall not be required to carry out the supplementary assessment of the administration fee under the following conditions: a/ these enterprises have carried out the conversion of the balance sheet in the framework of the regulation on the new balance sheet conversion of 9.2.1939 RGBl.I, p.169; b/ the part of the share capital, which was previously dedicated to the operation in Protectorate Bohemia and Moravia, has been subject to the fee; c/ this portion of the base capital has not been increased by new capital allocation on occasion of the change in the balance sheets.