Execution Order to the Concession Tax Order (A/KAE)

Unofficial table of contents

A/KAE

Date of completion: 27.02.1943

Full quote:

"Implementing arrangement for the concession tax arrangement in the adjusted version published in the Federal Law Gazeti III, outline number 721-3-1"

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

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1964 + + +) Unofficial table of contents

Input formula

On the basis of § 2 of the Law for the Implementation of the Four-Year Plan-Order of a Reichskommissars für die Price-vom 29. October 1936 (Reichsgesetzbl. 927) on the implementation of the arrangement on the admissibility of concession duties of undertakings and undertakings for the supply of electricity, gas and water to municipalities and associations of municipalities (concessionary discharge regulation/energy-KAE) of 4 March 1941 (Reichsindicators no. 57 of 8 March 1941), with the consent of the authorized representative for the four-year plan: Unofficial table of contents

§ 1

(1) Concession levies within the meaning of the concession tax arrangement are all charges a utility company has to a municipality, a community association or a special purpose association for the design of the use of the transport spaces for the transfer of The supply lines or the renunciation of a system of supply in the territory of the municipality, of the municipal association or of the purpose association, which are the recipients of the levy. The right of the municipalities to stay in a way remains unaffected. (2) The municipal associations stand as self-governing bodies and the countries, the special purpose associations are equal to the associations of public and private law, on which Only countries, imperial gaues, community associations, municipalities, special purpose associations or other associations of bodies 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 Economic Law of 13 December 1935 (Reichsgesetzbl. I p. 1451) or provide others with water. Unofficial table of contents

§ 2

(1) Disclaimer shall not be covered by the concept of concession duties. However, they may not 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 may consist of 1.5% of the raw material revenue Do not exceed 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. Unofficial table of contents

§ 3

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§ 4

(1) For municipalities not covered by the census of 17 May 1939, the number of inhabitants is calculated according to the number of persons for which bread cards had been issued in the last allocation period commenced prior to 1 April 1941, (2) plus the persons present on 1 April 1941 as well as the self-catering persons, who are present in the casernized or in institutions and the like. (2) Unofficial table of contents

§ 5

(1) As a supply of water which is not delivered under the general conditions and general tariff prices (Section 2 (3) of the KAE), the following shall be considered:

a)

all deliveries expressly referred to as deliveries under special contracts or to wholesale prices,

b)

all deliveries which are not made at publicly announced prices,

c)

all deliveries to individual purchasers in the municipalities of

3.001 to 25,000 inhabitants
	6,000 cubic meters,
25.001 to 100,000 inhabitants
	15,000 cubic meters

and in municipalities with more than 100,000 inhabitants, exceed 60,000 cubic metres per year, regardless of whether or not the prices for these supplies are made public.

(2) For the supply of water, the average price per cubic metre, which must not be charged with a concession levy (Section 2 (1) (a) KAE), shall be fixed at the request of a part of the contract by the Reich Commissioner for the formation of prices, because the parties agree on which deliveries remain duty-free.

Footnote

§ 5 (1) (c) italic italics: Sachlich overhauled by G v. 24.12.1956 I 1076 Unofficial table of contents

§ 6

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§ 7

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§ 8

After 1 April 1941, profit distributions of utility companies in municipalities, municipal associations or special purpose associations are recognized as such only if they are calculated on the basis of shares in company 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. Unofficial table of contents

§ 9

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§ 10

As other services within the meaning of § 6 KAE are not to be considered

a)

Expenses incurred by the utility companies from any subsequent obligation of supply lines (expenses which are required by the fact that the road body in which lines are laid or which is crossed or crossed by lines) as a result of transport interests or other reasons);

b)

monthly or quarterly payments in the amount of one twelfth or quarter of the concession duties or equivalent benefits paid for the previous year, provided that they are subject to a balance to be charged at the end of the year to be paid.

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§ 11

The self-consumption of the municipalities, municipal associations and special purpose associations is to be calculated separately for all spatially separated acceptance points. Unofficial table of contents

§ 12

(1) In the form of approved benefits in kind, water supplies for fire extinguishing, fire-extinguishing purposes, for the purpose of road cleaning and for public ornamentals and streetwells (including waterworks) shall be deemed to be free of charge in accordance with the provisions of the first paragraph of 1. (2) In addition, a reduction in the price of goods shall not be deemed to be a reduction in prices for the supply of water and fire protection by a waterworks. (2) Self-consumption of municipalities, municipal associations and special purpose associations, if they

a)

shall be calculated on the basis of hundreds of records of the invoice amount and shall not exceed 10 per cent of the invoice amount,

b)

for all the collection points of a municipality the consumption of which is charged in accordance with general tariffs, is the same; and

c)

shall be deducted visibly from the amount of the invoice determined in accordance with general tariff prices.

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§ 13

Non-cash benefits shall also be deemed to be approved in kind. The Reich Commissioner for the formation of prices decides on the procedure for their detachment on a case-by-case basis. Unofficial table of contents

§ 14

As from 1 April 1943, the consumption of electricity, gas and water by churches, mildeer institutions and similar bodies to those in concession contracts or with regard to the provision of cheap benefits in kind to the relevant public Where price reductions have been granted, the prices are to be calculated, and the other purchasers are usually charged with the same acceptance conditions. Unofficial table of contents

§ 15

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§ 16

Lease or purchase contracts for public utility companies, which are concluded after 1 April 1943, must clearly indicate the amount of lease, as depreciation, as interest or repayment on the balance of the remainder of the purchase, or is agreed as a concession. 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. Unofficial table of contents

§ 17

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§ 18

(1) If the conversion of approved benefits in kind, profit distributions pursuant to § 8 of this order or a divergence in accordance with § 7 KAE is associated with special difficulties, the Contracting Parties may be required to postpone the execution of the repayment or repayment of the repayment of the repayment of the contract. (2) Road lighting costs are to be charged until the end of the financial year, until the end of the financial year in which the war is terminated. Services provided by utilities to illuminate the public Traffic spaces in accordance with the agreements in force for the period of the darkening measures following the arrangement on the action of the darkening measures on the charges for street lighting of 17 July 1940 (Reichsindicators No. 167 of 19 July 1940). and the provisions adopted in order to supplement them and to implement them. The provisions of the concession levy system shall not be applied in this respect. Unofficial table of contents

§ 19

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§ 20

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Section 21

Implementing provisions for the concession tax arrangement and for this arrangement are announced in the Federal Gazette (Bundesanzeiger). Unofficial table of contents

Section 22

(1) The provisions of § § 14 and 16 shall enter into force with the proclamation, the other provisions of this order with effect from 8 March 1941. (2) Unofficial table of contents

Final formula

The Reichscommissioner for the formation of prices