English Translation

The Deutsche Automobil-Club e. V. (D.D.A.C.) Prague II, Stefansgafse (Stëpánská) 39 Ferntuf 23624 Fernruf 2 3624 Prague, 20 December l939. Circular No. 5. I.Strasseverkehrs-Ordnung / Reg.Ver, 242/l939/. With our circular No. 4 of l4. On 1 November 1939, we brought to our attention the most important provisions of the above-mentioned government decree, in particular those which came into force at the time of the announcement. On 1 January 1994 further provisions of this regulation came into effect, which, however, only intervene the driver in his own capacity as a co-operator of public transport routes. They include precautions relating to the stowing and marking of the load of vehicles, lighting of vehicles / the new provisions concerning the lighting of motor vehicles are not yet in force/, vehicle traffic in general and pedestrian traffic. 203/l935, according to which smoking was prohibited during driving to the handlebar of the motor vehicle. However, the basic rule also applies, that each participant in public transport must set up his behaviour in such a way that no other person is harmed, endangered, hindered or harassed. Questions from members prompt us to add that the construction and operating regulations for motor vehicles contained in the Road Traffic Regulations /Reg. Ver. 243/193g/ have not yet entered into force. Until the entry into force of these regulations, these or the previous ones can be applied.- We will inform our member of the entry in force of this provision in good time. II.Tax depreciators when buying a new motor vehicle. We make our members eurmorksam that, in the event of the payment of the tax certificate for the tax year I94o/calendar year I93s/naehstanden deductible items can be asserted: l./taxpayers whose tax base does not exceed K lso.oo.-- and who between 1 April I936 and 3l. In the case of Vagon of more uls l.3 - 2.l............K 2.000.-- 1: : 2 -2.51......... 2.500.- 1: :: 2.5 -31....... : 3.000. - < : 3- 4 L............... 13 5.500-- over l.................... f 4,000.-- Prerequisite is that the taxpayer will be measured the income tax according to § l8 - 22, or 34 of the law on direct taxes. / Reg.Ver. 165 v. lz. July ls36.S.d.G.u.V./ 2./ In the case of income, general and special income tax, factory-new passenger and load cars, which are used for the operation of an enterprise or an employment and are bought in the period from 1 April lo36 - 3l December l939, are recognized as deductibles in the year 1.50 P 1 20 5 1 30 33 ......0 % dos.