English Translation

73 MBliV. 1943 No. 3 74 is not to be taken into account. It is to be considered retroactively for the property tax, which from 1. 1. 1943 as a house interest tax the amount to be levied for the period from 1. 4. 1942., which was to be paid for 1942.° If the house interest duty in the years 1932 to 1934 is entirely 1. In para. 13 para. 2, the point is received. The amount to be taken into account is the amount to have been paid for 1939 (nc) Empty pieces of land (Sp. 1) are for had not been replaced.' if the landlord makes a serious effort to rent the rooms in the necessary way and does not require inappropriate rents or additional services, 2. if for large apartments and commercial rooms a conversion of the empty rooms to small apartments is not possible for compelling reasons or the landlord is not to be expected. If one of the conditions is not met, the empty parts of the property shall be used with the usual rent (paragraph a)." 2. In paragraph 16 paragraph 4 shall be replaced by the following: "() In the event of the use of whole accommodation establishments or private hospitals, para. 3 to decide on the basis of the instructions of the para. war relations the municipalities have increased importance (Note on pleasure tax, para. 3 of the introduction)." RdErl. d.RMdI. zgl. i. N. D. RFM. v. 13. 1. 1943 (2) The amendments (Abs. 1) apply (a) to paragraphs 1 to 4 and point 6: for the period from — V St 515/42 (D)-5650 and LG 4244 A-48 I A 1. 1. 1943, (1) According to the RdErl. v. 25. 8. 1942 (MBliV. p. 1729) (b) to point 5: retroactively for the time from 1.4.1942, when determining the reduced rates for c) to No 7: for the duration from 1. 4.1943. the presentation of picture strips in accordance with Art. II § 9 para. 2 VStB.1) the length of the weekly shows to the municipal authorities, municipalities, associations in the Altreich, in the area of the previous at least 400 m. We point out to the Free City of Gdansk, in Memelland and in the areas that the lengths of weekly shows both at the Eupen, Malmedy and Moresnet. - MBliV. 1943 p. 71. *) Concerns the Old Kingdom, the territory of the former Free City of Gdansk, Memelland and the territories (2) At the so-called weekly theatres, the Eupen, Malmedy and Moresnet. In addition to the weekly show only short films, which supplement the respective program for the duration of one hour, would lead to hardships the application of the RdErl. v. 25. 8. 1942. We therefore request, when fixing the entertainment tax for so-called weekly show theatre, the weekly shows of property tax-billiness guidelines) both for the total length of all presented as RdUri. d. RFM. u. d. RMdI. v. 28. 12. 1942 also with the length of the recognized picture strips with their full length. — L 1200 0stm-264 III u. V St 647 IV/42 (C)-Z605 0st m To the municipal authorities, counties and municipalities. - MBliV. p. 74. The guidelines for equity measures in the field of property tax--- from 27. 3. 1941 (MBliV, 1) Cf. RGBl. 1933 I p. 351; 1934 I pp. 85; 1939 I S. 2054. pp. 727; RStBl. p. 257) are amended by the following orders.