English Translation

The defendants, Pospißil, Stübchen,Hanuß,Fukar,Kalaš, Dvofak and Bradaê, at least in case B, have, by making black slaughters in the knowledge of all the circumstances justifying the duty to pay slaughter tax, left behind their advantage for slaughter tax and made themselves punishable in accordance with § 396 RA0. The defendants Capek,Zitek,Vovsik,Novotny,Kabelka and Janoussek have assisted in the black slaughters and are therefore liable to be punished for aiding to prevent slaughter. By selling live slaughter animals for the purpose of the recognized and educated black slaughter, the defendants Stach and Korabek also committed aid for the avoidance of slaughter tax within the meaning of §§ 396.398 RA0, 49 SrGB. Ignatz Jelinek, by making black slaughters and selling live slaughter animals, has also defrauded slaughter tax in the light of all the circumstances justifying the duty to pay slaughter duty, and has provided aid for the avoidance of slaughter tax. Finally, Bradad, Stübchen, Hanuß and Fukar, through the tolerated sale of meat, which, according to their knowledge, had been slaughtered untaxed, committed commercial tax evasion within the meaning of §§ 403 AbE.2, 401 b AbS.1 RAO. because their behaviour was directed at Postex GmbH. These tax allowances are subject to the established crime according to § l para.l KWvo in fact within the meaning of § 73 STGB, § 418 RA0. Accordingly, tax and value-added penalties should be imposed on these defendants. In so far as it was not possible to determine how many pigs or other slaughter animals were slaughtered black before 1 January 1940, the entry into force of the Slaughter Tax Act in Protectorate, and after 1.5.1942, the date on which the Sleight Tax Act came into force, the tax bases were estimated in accordance with § 2l7 RA0.