STÁTNÍ TAJEMNÍK U ŘÍŠSKÉHO PROTEKTORA V ČECHÁCH A NA MORAVĚ, PRAHA, inv. 1471, sig. 109-4/1225 Page 40 · 40 of 99
STATE SECRETARY FOR THE RUSSIAN PROTECTOR IN THINGS AND IN MORAVA, PRAGUE, inv. 1471, sig. 109-4/1225
English Translation
DER REICHSPROTEKTOR Prague, 1 November 1940: 34 IN BÖHMEN AND MÄHREN Nr. II/7-221-1-2660/40. To the central administration 11 Divisions I, II, III and IV, all groups incl. department f.d. country Moravia, the Lords Oberlandraten in Bohemia and Moravia the Lord Curator of the German Academic Universities in Prague, the Mr Curator at the German Technical University in Brno. By Subject: Value added tax on bills of business of the Reich authorities in the Protectorate of Bohemia and Moravia. $.a.d. The Reichsminister of Finance has ordered the following by decree of 1 October 1 940 S 40l5 - ll4 III: "According to § 1 VATDB as amended by the decree of 8 September 1940 - Reichsgesetzbl. I p. 1245, Reichssteuerbl. p. 84l - the Protectorate of Bohemia and Moravia with effect from 1 October l940 belongs to the domestic in the sense of the turnover tax regulations. The authorities and departments of the Reich in the protectorate therefore have to tax their transactions from 1 Oct. l9 40 according to the Reichsrecht. The assessment of these transactions is entrusted to the tax office Karlovy Vary, "I still point out that for the time from l. In October 1940, the special arrangements which the Finance Minister in Prague made by decree of 19 July 1940, 84,078/40-III/23 for VAT on supplies and services carried out by the canteens of the Reichsarbeitsdienst, lost their validity. The tax is to be paid by the canteens of the Reichs- Arbeitsdienst and by the factory kitchens of military service in accordance with the provisions of the German VAT Act and transferred to the tax office of Karlovy Vary. Message: To the office of Mr. Imperial Protector I1 "3 11 11 11 State Secretary 11 1 11 "1 "1 Under-Secretaries of State. On behalf of theulin m'