English Translation

- 37 - The "Knihkupec" publishes once a year all the commission rates shortly before the school book period specified by the "Svaz" 41). The "Verband" regularly compiles a list before school book time, in which the individual companies are listed with the discount rate to be paid to them. What about the further burden for the assortmentr? The transport regulations of the "association" stipulate that, in the case of minimum rates - these are the textbooks - 42) only the cash expenses for official forms, stamps and postage are to be calculated, which is still the case with school books. Thus, no further surcharges were originally calculated, such as VAT, etc. However, since the publishing house was unable to calculate this 2% and, if necessary, to add 2 % discount to the assortment due to price pressure by the Ministry of Education and People's Culture, 43) it was forced to charge VAT from 1 925 onwards. The publishing house has to pay its suppliers even if the value added tax is paid and this was therefore a pure gift in case of non-further calculation to the assortment. In addition, the calculation of this 2 % offers much more the guarantee that the range also invoices the value-added tax to the public and no price undercuttings occur by omission of the tax.