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Execution warrant for the concession tax arrangement (A/Ka) A/KAE Ausfertigung date: 27.02.1943 full quotation: 'execution order to the concession tax arrangement in the adjusted version published in the Federal Law Gazette Part III, outline number 721-3-1,"AnO go up for electricity and gas. by paragraph 9, sentence 2 V v. 9.1.1992 I 12 mWv 1.1.1992 for details on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 1.1.1964 +++) input formula on the basis of § 2 of the law on the implementation of the plan - order a Reich Commissioner for pricing - October 29, 1936 (Reichsgesetzbl. I p. 927) is assigned to the execution of the arrangement on the admissibility of concession fees of companies and enterprises for the supply of electricity, gas and water municipalities and municipal associations (concession tax arrangement/energy-KAE) by 4 March 1941 (Imperial Gazette No. 57 dated 8 March 1941) with the consent of the Commissioner for the four year plan: § 1 (1) concession fees within the meaning of the concession tax arrangement are all charges, a utilities on a community , a community organization or a municipal Association for allowing the use of traffic facilities for the installation of supply lines or the waiver of an anderweite system of care in the area of the municipality, the municipality Association or the purpose Association paid, are the recipients of the tax. The right of communities on the way property remains unaffected.
(2) the Reich gaue as self-governing bodies and countries, the associations of purpose of are equal the municipal associations the coalitions of public and private law, where only countries, Reich gaue, municipal associations, communities, syndicates or other associations of local authorities or associations of these kind are involved. Exempt purpose associations and coalitions, the power company within the meaning of section 2 of the energy industry Act of 13 December 1935 (Reichsgesetzbl. I S. 1451) are or others provide with water.
Section 2 (1) is not covered by the term of the concession fees deferred compensation. You may be but not increased, converted in concession fees or newly introduced, unless that agrees with the Inspector General on water and energy, a new introduction.
(2) such fees shall not exceed 1.5 per cent of the Roheinnahmen from wholesale sales (§ 2 para 1 letter a KAE). This applies in the relationship between municipal and utilities, as well as utility companies themselves.
Section 3 - section 4 (1) for communities that do not were recorded by the Census of May 17, 1939, is calculated according to the number of persons the population, for the last before April 1, 1941 started allocation period bread cards have been issued, plus the place present on 1 April 1941 kasernierte or in institutions and the like verpflegten people and the self catering.
(2) § 5 (1) as water supplies, not to the policies and general tariff prices are issued (§ 2 para 3 KAE), are to see a) all deliveries, which are expressed as deliveries to special contracts or referred to wholesale prices, b) all deliveries, which will not be publicly made known prices, c) all deliveries to individual customers, in communities from 3,001 to 25,000 inhabitants 6,000 cubic meters , 25,001 to 100,000 inhabitants 15,000 cubic metres in municipalities with more than 100,000 inhabitants 60,000 cubic meters exceed and the year without regard to whether or not the prices for those deliveries are made known publicly.
(2) for water supplies is the average price per cubic meter, which must not be burdened with a concession tax (§ 2 para 1 letter a KAE), at the request of contracting by the Reichskommissar for pricing unless fixed, some of the parties, which supplies remain duty-free.
Footnote § 5 par. 1 lit. c italic: factually outdated by G v 24.12.1956 I 1076 section 6 - section 7 - section 8 on April 1, 1941 are profit distributions from utility companies to municipalities, municipal associations or only recognized purpose associations as such if they are calculated according to units at the corporate or capital or shares in net income. For other distribution keys KAE are dividends considered other services within the meaning of section 6.
Section 9 - section 10 as services within the meaning of § are not to look at a 6 KAE) expenses, which the utilities from a possible consequential duty of the supply lines (that is, expenses which are necessary as a result, changing the road body, in which cables are laid, or which is spanned or crossed, lines from transportation interests or other reasons) adult;
b) monthly or quarterly payments in amount a twelfth or one-quarter of the concession fees paid for the previous year or equivalent services, insofar as they are paid subject to a compensation to rate at the end of the year.
Section 11 which is consumption of municipalities, municipal associations and syndicates to account separately for all spatially separated this acceptance.
§ 12 (1) discounted benefits in kind are not free or discounted water supplies for Feuerlösch-, exercise applicable Feuerlöschübungszwecke, for purposes of street cleaning and public ornamental and street Fountain (also water Arts) after the 1 April 1941 and the discounted or free establishment and maintenance of equipment for fire water supply and fire protection by a waterworks.
(2) not a discount also applies the self-consumption of municipalities, municipal associations and syndicates, as cheapening a kind if he a) is calculated according to one hundred sets of the invoice amount and does not exceed 10 per cent of the invoice amount, b) for all acceptance points of a municipality, the consumed is billed according to General tariffs, is the same and c) is brought by the amount determined in accordance with general tariff prices visible in print.
§ 13 as discounted benefits in kind are also escheat obligations. The Reich Commissioner decides on the procedure of their detachment in individual cases for pricing.
§ 14 from 1 April 1943 off is the electricity, gas and water consumption by churches, to settle charitable institutions and similar bodies have been granted in concession contracts or with regard to the granting of discounted payments to municipal job discounts to the prices usually charged other customers with the same loss conditions.
§ 15-16 lease or purchase agreements with municipal utilities entered into after April 1, 1943, must be clearly identify what amount as rent, as depreciation, as the interest rate or repayment on the remaining purchase money or as a concession tax is agreed. Rental payments may be calculated only according to the value or profit of the rented company, interest on the purchase money of the rest only according to hundred sets of the remaining purchase money.
Article 17 - paragraph 18 (1) is the conversion of discounted benefits, dividends pursuant to section 8 of this order or an open invoice according to § 7 connected to KAE with special difficulties, the parties may delay implementation, open invoice and Fort guarantees of the achievements at the latest up to agree on the end of the fiscal year in which the war is stopped.
(2) street lighting costs are billed to the rich single revision of the remuneration of services of supply companies to the lighting of public traffic areas according to the applicable terms for the time of blackout measures under the arrangement about the effect of blackout measures on the charges for streetlights by July 17, 1940 (Imperial Gazette No. 167 of 19 July 1940) and the provisions adopted for their addition and design. The provisions of the concession tax arrangement in this respect does not apply.
Article 19 - article 20 - paragraph 21 implementing rules to the concession tax arrangement and this arrangement will be announced in the Federal Gazette.
The provisions of sections 14 and 16 section 22 (1) come into force with the proclamation of the remaining provisions of this arrangement with effect from March 8, 1941.
(2) the closing formula of Reichskommissar for pricing
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