The Mazal Library

©MAZAL LIBRARY

NMT07-T1381

NUERNBERG MILITARY TRIBUNAL
Volume VII · Page 1381

And I ask you whether this document refreshes your recollection that Farben advised DAG with respect to excluding information about synthetic raw materials for reasons of military economy in connection with the Four Year Plan? A. This is a letter from Mr. Helfert and Mr. Silcher to the Vorstand of Dynamit-Nobel. Whether I received such a letter I do not know. It simply passes on directives about legal provisions. I don't know what your question means; apparently I did not receive this letter.

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6. REPRESENTATIONS MADE BY DAG IN TAX LITIGATION CONCERNING THE RELATION BETWEEN FARBEN AND DAG, THE DECISION OF THE REICH SUPREME FINANCE COURT, AND RELATED TESTIMONY OF DEFENDANT VON KNIERIEM

	PARTIAL TRANSLATION OF DOCUMENT NI-11746 PROSECUTION EXHIBIT 1958

EXTRACTS FROM THE PETITION OF DAG TO THE SENIOR FINANCE PRESIDENT, 20 NOVEMBER 1940, CONCERNING A DECISION IN A TURNOVER TAX CASE INVOLVING DAG'S RELATION TO FARBEN, AND EXTRACTS FROM THE DECISION OF THE REICH SUPREME FINANCE COURT, 26 NOVEMBER 1943, GRANTING DAG'S PETITION AND QUASHING THE DECISION BELOW*

a. Extracts from DAG's Petition of 20 November 1940

Dynamit-Aktien-Gesellschaft vormals Alfred Nobel A.G. To the Oberfinanzpraesident, Office Dealing with Contested Decisions Cologne, Woerth-Strasse 1

Troisdorf, Cologne District 20 November 1940

Subject: Turnover Tax In our letter of 15 October 1940 we appealed against the decision [Anfechtungsentscheidung] of 3 September 1940 which we received on the 26th of the same month. In support of our appeal

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* Until December 1938, DAG was considered by the tax authorities as a subsidiary company ('Organgesellschalt') of Farben. When a Finance Office of the Reich decided to the contrary in July 1939, DAG began a series of appeals which eventually led to a decision of the Reich Supreme Finance Court in November 1943, which granted DAG's appeal and quashed the decision which had found that DAG was not a subsidiary company. The factual representations made in the DAG a appeal of 20 November 1940 are of particluar interest. For the most part. they were adopted by the Reich Supreme Finance Court in the decision reproduced in part below. Various other parts of the record of this litigation are contained in the voluminous exhibit which was admitted in evidence after objection and lengthy argument before the Tribunal in the Farben case.

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