English Translation

32 -2- that, if these services are in doubt in specific cases, whether the supply (service) is subject to the turnover tax (luxury) and at what rates, the supplier is required to ask the Reichsprotector or the competent tax administration to certify the tax administration concerned whether it is a supply or service from which the supplier has to pay the flat-rate VAT. The Ministry of Finance shall instruct all subordinate authorities to provide the required information and to issue the supplier with a request for certificates in accordance with the model enclosed in the annex.The address in this certificate shall be addressed directly to the office of forgiveness. Tax administrations, in particular, have called attention to the fact that the obligation to deduct turnover tax does not exist in those cases where the obligation of supply or performance does not result in the payment of the invoiced value added tax by virtue of its implementation, but rather in the case of indirect taxes, which are responsible for the entry into force of the tax obligation. The tax administration, where it is not in the preceding paragraphs (set 2), shall, before the issue of the certificate, establish that: The applicant is taxed with the flat rate in question in order to ensure that the disclosure of the tax obligation and the determination of the rate are the most precise, in particular if there are doubts in this direction, or if circumstances arise from the forgiveness procedure which are not in line with the state of the design acts. The model of the certificate shall be adapted to the circumstances of the specific case.