English Translation

It should be borne in mind that the basic tax execution is the continuation of a process that has been going on for years. It began in l934 with the first execution, which was revoked at the instigation of the complainant, and then continued in repeated, partly successful, tax reduction proceedings and, in July l938, led to a further execution decision, the complainant's execution of which could for the time being be prevented. In view of this situation, which has been exacerbated for many years by persistent tax arrears, the execution carried out in October l938 should only be regarded as an end to a far-reaching tax procedure against the appellant. Although the then tense political situation and the departure of the complainant have contributed to the acceleration of the final radical end of the long-suffering state, it cannot, however, be seen as a decisive cause of damage. Therefore, a causal link between the damage caused by the fight against German ethnicity and the reunification of the Sudeten German territories with the German Reich cannot be substantiated. Rather, the actual cause lies in time before the reunification and is to be seen in the behaviour of the complainant himself on the question of his tax debts, all the more so as during the last execution procedure, appropriate and through - in-depth measures to avert or reduce the damage on the part of the appellant itself must be missed. If, nevertheless, the investigating authority has granted a rate of damage, because the tax authority has violated formal execution rules and is to be assumed that the execution would have been carried out less ruthlessly if it had not been directed against a German who had emigrated from the Czech territory, it must be a very benevolent