English Translation

14ta 170 These can also be used as control bodies, unless direct controllers are employed by the central tax office. It is striking that the penalty procedure is carried out independently by the state financial administration and by the previous division 2. In the interest of representing a uniform legal conception and criminal assessment against the taxable persons, it is to be pointed out that the criminal proceedings are carried out exclusively by the state financial administration and, in order to compensate the municipal surcharge for the public consumption levy, they are ordered to pay the State fine and to be paid to the city. In addition, it will be necessary to check whether the assessment of the meat inspection fee is not to be assessed and levied by the municipal employees working in the Sehlachthof. The State does not in itself impose a levy on the inspection of slaughter animals and meats, It is therefore not understandable why state officials are concerned with the assessment of: levying the levies,