English Translation

The NSDAPs and their divisions, as well as the NSFK, are bodies governed by public law. Therefore, the provisions of Article 7, para. 2, of the second regulation also apply to deliveries to them: the transitional provisions of § 33, para. 4, Zl. 1 and 2 of the first Government Decree: "Where a supply or service is based on a contract concluded before 1 October 1940, the following shall apply: If the person carrying out the supply or service has to pay the tax at a rate lower than that applicable at the time of conclusion of the contract, or if he is relieved of the obligation to pay tax zy, he is obliged to grant the recipient of the delivery or service a discount of the amount of the tax difference or tax from the remuneration. 2. If the person who carries out the supply or service is to pay the tax at a rate higher than the rate applicable at the time of conclusion of the contract, or if he has to pay a tax on supplies or services before the 1st day of the month of the first month of that month, the person responsible for the payment of the tax shall be entitled to the tax. In the absence of the tax, or where the tax was exempt from the tax or where tax was covered by the Pauec'al, the recipient of the Liefarung oCcr Leistug is obliged, if there are no deviating agreements, to pay the supplier a surcharge in the amount of the difference in tax or the tax." The entry into force of the new Umectz tax system will stop the obligation for the Reich authorities and the Wehrmacht to withhold VAT and to transfer it to the Finance Fund. The contractual and receipt fees, which were to be withheld and paid to the competent tax authority of the Protectorate on 19 September 1939, No. Z. 1103/39, and on 14 December 1939, no. VI/177 (2), are no longer withheld from the 1st of October l940. If, however, a document is found in the Protectorate by means of a contract, or if the receipt of the payment is confirmed in writing (e.g. by receipt or invoice paid), these documents are subject to a fee. Ter Liefarer or payee is obliged to pay the fee.