English Translation

- 2 - and to tax institutions with a broken fiscal year for the tax year 1941-1944. The main purpose of all these measures was to prevent the acquisition of the realised material gains on the one hand and to promote the increase of the entrepreneur and in the present case the investment activity on the other. The tax institutions with a broken fiscal year cannot claim the benefits specified at the expense of the economic benefits of the fiscal year l938/l93939, because they are prevented from doing so by the wording of the government regulation. However, in this business period in particular, the time of the material purchases and therefore also the realisedsubstance profits fall. In this respect, they are less favourable than the tax institutions whose business period is similar to the calendar year, because they can claim the abovementioned advantages already in the business period l939. We negotiate with the Ministry of Finance and demand an amendment to the small tax reform /Government Decree No.7/l94O Coll./ in such a way that the taxpayers are treated equally with the business periods and some do not feel unfairly discriminated against in comparison with the others. 3. Reserves for the implementation of the war in peace relations. We are negotiating with the Ministry of Finance, which is required to cover losses in the transition from war to peace relations, a reserve of 25% of the net yield to be paid for. After Friodon's conclusion, cs will be necessary for the industries previously engaged in war-torn production to switch to peace-making. Dadnch is devalued a whole range of raw materials and production sites. So it must be expected in advance that such machines, inlays and raw materials, can be written off in full, i.e. lists that occur.