Article 1 of Decision 75/329/Euratom is hereby amended as follows: (1) Point 1 shall be replaced by the following:
"1. under paragraph 3 of the said Annex, exemption from the Kapitalverkehrsteuer (Gesellschaftsteuer) (capital transaction tax - company tax) for contributions to SBK (payments towards asssets - Stammkapitaleinzahlungen - and supplementary payments) and for capital made available free of charge by the granting of interest-free supplementary payments by members, up to a total of DM 400 million;"
(2) The last indent of point 2 shall be replaced by the following:
"- exemption from that part of the tax on operating capital which is levied on the pro rata value, of the Kalkar plant and the outside capital contributed by SBK, financed through public subsidies;".