English Translation

THE REIGHSPROTEKOH Prague, 28 September 1940. IN BÖHMEN AND MÄHREN No.II/7-221-12508/40. (V An 1) Divisions I and II. 2) All groups including the Moravian Group, 3). 8) the General Police Commander (the Wehrmacht agent $\c{ l0). Mr Oberlandesgerichtpräsidenten ll). the Party Vary Binding Office, /31040 12). the University Administrations. Subject: Unsatssteuer. On 1 October 1994 a new law of VAT, completely aligned to the law of the Reich, enters into force in the Protectorate of Bohemia and Moravia. Deliveries and services to the Kingdom and to the Protectorate of Bohemia and Moravia shall be assessed from 1 October 1940 on the basis of Danish provisions contained in the two Government Regulations concerning Value Added Tax of 25 September 1940, points 314 and 3l5 S.d.G.u.V. The previous exemption regulations for state eligi- tures (§ 4, Zl.i7 of the VAT Act) apply only until 30, September 1940. Accordingly, state deliveries as such do not enjoy any VAT exemption. Whether deliveries and services to the Reich or to the Protectorate enjoy a tax exemption or tax benefit, is from this date? The previous obligation of the supplier to invoice the value added tax separately no longer applies from 1 October 1940. The tax debtor is not entitled to demand the tax in whole or in part in addition to the remuneration (§ 12, para. 1 dor first regulation). The provisions of Article 7, para. 2, the second paragraph of the Regulation are of importance.