Thirteenth Implementing Regulation To The Clean-Up Act For German Foreign Bonds (Final Administrative Fee)

Original Language Title: Dreizehnte Durchführungsverordnung zum Bereinigungsgesetz für deutsche Auslandsbonds (Endgültige Verwaltungsabgabe)

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Read the untranslated law here: http://www.gesetze-im-internet.de/auslwbgdv_13/BJNR006820959.html

Thirteenth implementing regulation to the clean-up act for German foreign bonds (final administrative fee) AuslWBGDV 13 execution date: 10.11.1959 full quotation: "thirteenth implementing regulation to the clean-up act for German foreign bonds (final administrative fee) in the in the Federal Law Gazette Part III, outline number 4139-2-13, adjusted version published, most recently by article 2 paragraph 6 of the law of August 12, 2005 (BGBl. I p. 2354) has been changed" stand: last amended by article 2 para 6 G v. 12.8.2005 I 2354 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 1.1.1977 +++) this provision does not apply in the area referred to in article 3 of the Unification Treaty com. Encl. I Cape. IV Sachg. A section I no. 9 EinigVtr v. 31.8.1990 in conjunction with art. 1 G v. 23.9.1990 II 885, 964 input formula on the basis of articles 64, 65 of the clean-up act for German foreign bonds from August 25, 1952 (Bundesgesetzbl. I S. 553) the Federal Government with the consent of the Federal Council decreed: § 1 amount of the administrative fee (1) the issuer of foreign bonds have as administrative fee for the cleanup process, seven of the thousand of the amount of the assessment (paragraphs 2, 3) to be paid. § 2 of the fifth regulation of 28 July 1953 (Bundesgesetzbl. I p. 717) about the administrative fee for the collective recognition procedure shall remain unaffected.
(2) as tax amount of the nominal amount of the issued foreign bonds, after deduction of a applies) of the pieces, which were already paid according to the terms and conditions upon entry into force of the Act;
b) the pieces that apply according to § 6 of the law as powerless;
c) the pieces, by collective recognition (sections 13, 55 to 58 of the Act) have been recognized.
(3) the amount calculated in accordance with paragraph 2 is subject to the set 2 according to following rates Deutsche mark: 100 hfl.
= Sfrs 110,80 DM-100.
= 96.80 DM 1 pound = 11,80 DM $1 = 4.20 DM.
For foreign bonds, representing a debt based on a gold basis or with a gold clause, the following conversion rates shall apply: 100 hfl.
= 168,80 DM 1 pound = $20.40.

§ 2 crediting previous services on the administrative fee referred to in paragraph 1 the amounts be applied, that are been done as a discount on the administrative fee for the clean-up procedure according to § 1 of the fifth regulation of 28 July 1953.

§ 3 survey of administrative fee (1) which according to the § § 1, 2 amounts payable shall adopt the Office value paper cleansing against the Exhibitor one payment decision. The provisions of the Administrative Service Act shall apply for the delivery of the payment notification.
(2) the payments are payable within one month of the notification of the payment notification on the main federal cash. One third of the amounts paid is by the main federal cash immediately to the country to dissipate, established by the exhibitor.
(3) the amounts to be paid by the exhibitors are recovered by the tax offices according to the regulations of the tax code and its ancillary laws at the request of the Office value paper cleansing.
(4) appeal to stand against the payment exhibitors under the rules on the appeal of the tax code. The Office decides on the opposition for value paper cleanup. The financial courts is determined by the seat of the exhibitor.
(5) the General provisions of the second part of the tax code shall apply mutatis mutandis unless otherwise determined.
Footnote (+++ section 3, subsection 1, sentence 1, § 3 u. para 4 sentence 2: cf. V v. 8.5.1964 4139-1-7 +++) § 4 the federal exemptions, the countries and the conversion fund for German external debts are exempt from the payments referred to in paragraph 1.

§ 5 Land Berlin this Regulation applies according to § 14 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) in conjunction with § 78 of the clean-up act for German foreign bonds in the State of Berlin.

Article 6 entry into force this regulation enters into force on the day after their proclamation.