Execution Warrant For The Concession Tax Arrangement

Original Language Title: Ausführungsanordnung zur Konzessionsabgabenanordnung

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Concession Evidence Warrant Execution Order (A/KAE)

Non-tampering table of contents


Date of issue: 27.02.1943

Full quote:

" Execution order to concession levy order in the revised version published in the Bundesgesetzblatt (Part III), outline number 721-3-1, "

AnO for electricity and electricity. Gas. by § 9 sentence 2 V v. 9.1.1992 I 12 mWv 1.1.1992

For details, see the Notes


(+ + + Text credits from: 1.1.1964 + + +) Non-Official Table of Contents

Input Formula

Based on § 2 of the Law for the Implementation of the Four-Year Plan-Order of a Reichskommissars for the price formation-of 29. October 1936 (Reichsgesetzbl. 927) will be used to implement the arrangement on the admissibility of the concession duties of undertakings and undertakings for the supply of electricity, gas and water to municipalities and municipal associations (concessionary discharge regulation/energy-KAE) of 4. March 1941 (Reichszeiger Nr. 57 of 8. 1. March 1941) with the consent of the authorized representative for the four-year plan: Non-official table of contents

§ 1

(1) Concession duties in the sense of the The concession fee arrangement shall be all charges which a supply company has to a municipality, a community association or a special purpose association for the use of the transport spaces for the laying of supply lines or the renunciation of the use of the transport spaces. (a) to regulate the supply in the territory of the municipality, the municipal association or the purpose of the allocation which are the recipients of the levy. The right of the communities in the Weappropriately remains untouched.(2) The municipal associations stand as self-governing bodies and the countries, the special purpose associations are the same as the associations of public and private law, in which only countries, Reichsgaue, municipal associations, Municipalities, special purpose associations or other associations of entities or associations of the above-mentioned kind are involved. Excluded are the special purpose associations and mergers, which are the energy supply companies within the meaning of § 2 of the Energy Law of the 13. December 1935 (Reichsgesetzbl. I p. 1451) or provide others with water. Non-official table of contents

§ 2

(1) Boundary compensation is not covered by the concept of concession charges. They may not, however, be increased, converted into concession duties or re-introduced, unless the Inspector General for Water and Energy agrees to a re-introduction.(2) These charges shall not exceed 1.5 per cent of the gross proceeds from the supply of large-scale deliveries (Section 2 (1) (a) KAE). This provision shall apply both to the relationship between the municipality and the utilities and to the supply undertakings themselves. Nonofficial table of contents

§ 3

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§ 4

(1) For Municipalities, which are represented by the census of 17. In May 1939, the number of inhabitants is calculated according to the number of persons in the last year before the first. The allocation period started in April 1941, plus the amount of bread cards issued on 1 April 1941 plus the one on the 1. In April 1941, people who were in attendance or in institutions and the like, as well as the self-catering, were given the right to be present.(2) unofficial table of contents

§ 5

(1) As a supply of water that is not delivered to the general conditions and to general tariff prices. (§ 2 para. 3 KAE), must be considered
all deliveries expressly deemed to be deliveries after Special contracts or wholesale prices,
all deliveries not made at publicly announced prices,
all deliveries to single customers in communities from

3.001 to 25.000 Residents
6,000 cubic meters,
25.001 to 100,000 inhabitants
15,000 cubic
and in municipalities with more than 100,000 inhabitants, exceed 60,000 cubic meters per year, regardless of whether the prices for these deliveries are made public or Not.
(2) For the supply of water, the average price per cubic metre, which must not be charged with a concession fee (Section 2 (1) (a) KAE), shall be applied at the request of a part of the contract by the ReichsCommissioner for the formation of prices , unless the parties agree on which deliveries remain duty-free.


§ 5 (1) (c) italic printing: Sachlich overhauled by G v. 24.12.1956 I 1076 Non-official table of contents

§ 6

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§ 7

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§ 8

According to the 1. In April 1941, profit distributions of utility companies in municipalities, municipal associations or special purpose associations are recognized as such only if they are measured according to shares in corporate or stock capital or in terms of shares in net profit. Profit distributions according to other distribution keys are considered to be other services within the meaning of § 6 KAE. Nonofficial table of contents

§ 9

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§ 10

As other services within the meaning of § 6 KAE are not to be considered
expenses incurred by the utility companies from any consequential obligation of the supply lines (expenses that are required by the fact that the road body, in the line, (b)
Monthly or otherwise;
Monthly or Quarterly financial statements in the amount of one twelfth or quarter of the concession duties or equivalent benefits paid for the previous year, insofar as they are paid subject to a balance to be charged at the annual accounts
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§ 11

The local consumption of the municipalities, municipal associations and special purpose associations is available for all segregated acceptance points separately. Non-official table of contents

§ 12

(1) Non-free or approved water supplies for fire extinguisher are deemed to be non-remunerated in kind Fire extinguishing purposes, for the purpose of road cleaning and for public ornamentals and streetwells (also water arts) according to the 1. April 1941, as well as the approved or free installation and maintenance of installations for extinguishing water supply and fire protection by a waterworks.(2) In addition, as a result of a payment of benefits in kind, there shall not be a reduction in the price of own consumption by municipalities, associations of municipalities and special purpose associations, if it is defined as
based on hundreds of records of the invoice amount and does not exceed 10 from the hundred of the invoice amount,
for all collection points of a community whose consumption is billed according to general rates, is the same as high and
visible from the invoice amount determined by general rate prices.
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§ 13

As a reduced amount of benefits in kind, you will also be subject to your home case obligations. The Reich Commissioner for the formation of prices decides on the procedure for their detachment on a case-by-case basis. Non-official table of contents

§ 14

From 1. The electricity, gas and water consumption of churches, mildeful institutions and similar bodies to those in concession contracts or with regard to the granting of cheap benefits in kind to the relevant Community bodies is due to be held in April 1943. Price reductions have been granted, and the prices are to be calculated, and the other customers are usually charged with the same acceptance conditions. Nonofficial table of contents

§ 15

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§ 16

Page or purchase agreements on public utility companies, which are based on the 1. In April 1943, it is clear that the amount of lease, depreciation, repayment or repayment of the remaining purchase money or the concession fee will be agreed upon. Lease interest may only be calculated on the basis of the value or profit of the leased company, interest on the remaining purchase money only after hundreds of records of the balance of the residual purchase money. Nonofficial table of contents

§ 17

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§ 18

(1) If the conversion of approved benefits in kind, profit distributions in accordance with § 8 of this order or a divergence in accordance with § 7 KAE with special difficulties are connected, the Contracting Parties may: agree to the postponement of the resettlement or disassembly and the continuation of the previous performance until the end of the accounting year in which the war is terminated.(2) Road lighting costs shall be subject to the uniform re-regulation of the remuneration of the services provided by the utilities to illuminate the public transport spaces in accordance with the agreements in force for the period of the darkening measures Having regard to the arrangement on the effect of the darkening measures on the charges for street lighting of 17 July 1940 (Reichszeiger No. 167 of 19. July 1940) and the provisions adopted in order to supplement them and implement them. The provisions of the concession levy system shall not be applied in this respect. Nonofficial table of contents

§ 19

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§ 20

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§ 21

Implementing rules for the concession levy order and to this Arrangement is announced in the Federal Gazette (Bundesanzeiger). Non-official table of contents

§ 22

(1) The provisions of § § 14 and 16 shall enter into force with the announcement, the other provisions of this order with Effect of 8. March 1941 in force.(2) unofficial table of contents

final formula

The Reichscommissioner for price formation