English Translation

If, as a continuation of the approximation policy (income tax, wage tax, etc.) which is discernible in the field of tax law, the ground for a gradual phasing-out of autonomous financial management is already being laid, the proposed measures seem to be suitable for this purpose. If, on the other hand, the aim is not to extend the financial management to the Chief Financial Officer "in a cold way" and to extend it to the senior financial officer at present, the proposals must be rejected. 3.) There are also some concerns regarding the organisational aspects of the proposed human resources unions. It is an old administrative principle that no one is able to supervise himself and, as such, has already deviated from this principle to the extent that President G r o s s has remained head of the Financial Division even after his appointment as Chief Financial Officer. However, this anomaly should not be extended without compelling reasons. At the same time, the activities of a central authority of the Federal Ministry of Finance (Finland Directorate) are not compatible with the position of head of department (larger) and advisers (nissen) in the German Ministry of State, apart from the fact that both gentlemen also perform functions in the autonomous central office (Ministry of Finance). The organizational structure of the financial administration in the Protectorate - the clear separation of the Reichssector and the autonomous sector, the Reich's supervision under the Constitution, the supervision of the service within the autonomous sectors - is not formally affected by such personal unions, but is essentially undermined. 4.) Whether and to what extent the Minister of Finance should be involved in the proposed measure should be examined.