English Translation

169 9l Steucramt. Until now, the tax assessment and the most important transactions which otherwise result from it have been provided for the districts I-VII by the Finance Departments I and 2 , and the districts VIII-XIX by the Magistrate Services. Between the two "divisions" in the rank of official, the task, in itself, is divided essentially in such a way that the financial department l mainly regularly recurring, the department 2 mainly not regularly recurring taxes.Both departments are independent of each other and have a certain head. Tax policy issues must not be judged on their own merits; their economic importance must rather be assessed in the context of the entire tax economy. On the other hand, the legal context between the individual taxes is captivated. In addition, there are a number of legal and technical tasks to be performed equally for all types of taxes. It would therefore appear organizationally expedient to set up an independent "Städtische Steucramt" (Stadtisches Steuc rammt) in the financial administration and within the diéses office the required number of departments and sub-divisions. The decentralization of the assessment and requirement of charges at the offices of the magistrates in the districts VIII-XIX is inappropriate for the regular conversion charges; their administration is better centralized. Whereas it appears that, first of all, the administration by services which are situated locally in the territory of the Member State concerned is more advantageous than the unity of the Steucr administration associated with the central administration; whereas, secondly, the levy on advertising of posters, and the tax on drinks, appears to be more advantageous in the first place; whereas this advantage does not, however, weigh as much as the unity in the Steukr administration connected with the centralised administration; In so far as a personal traffic between the payers and the administration is necessary, this can be carried out administratively by the previous magistrate services.