37To give a useful answer to that question, it must be pointed out that, in paragraph 34 of the order in Gründerzentrum, the Court held that Directive 69/335 must be interpreted as meaning that charges constitute taxes for the purposes of that directive where they are payable for the drawing up of a notarially attested act recording a transaction covered by that directive, under a system where the notaries are civil servants and the charges are paid in part to the public authority which employs them and used for the financing of its official business, such as the system in force in the jurisdiction of the Oberlandesgericht Karlsruhe.
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