English Translation

14-10 THE PROTECTOR OF THE MARKBLATT No. 8 IN BOHMEN AND MAHREN The representative for joint catering PRAG I, BERGSTEIN 11 Fernruf 329-29, 325-78 tax in the factory kitchens. In the establishment of plant kitchens it is also necessary to clarify who is eligible for the tax payable as tax debtor. As a rule, they are not independent tax entities. The person liable for payment of the tax on the holding, who himself hires the labour force, on behalf of whom the purchases are made, pays the supplier's invoices. The manager must pay the turnover tax from the sales made in the kitchen. The expenditure of the kitchen is operating expenses, the revenue is operating revenue. In the Protectorate, VAT was regulated by the Government Regulations of 25 September 1940, Nos. 314 and 315 Coll., according to the Austro-Hungarian model. Tax payable on: In the factory kitchens, which are managed by the company itself and form, so to speak, a factory department, consideration is given to the taxation of deliveries by which the company provides the workers with some food in the factory's kitchen. The first condition for the legal concept of delivery is the diversity of tax structures between which it is realized. It is therefore not at all a matter of deliveries, if a material, inven-