Amendment Of The Regulation On The Exhibition Of An Average Rate For Determining The Deductible Amount Of Before Tax Revenues From Setting The Foreign Horses (Pferdepauschv)

Original Language Title: Änderung der Verordnung, über die Ausstellung eines Durchschnittssatzes für die Ermittlung der abziehbaren Vorsteuerbeträge bei Umsätzen aus dem Einstellen von fremden Pferden (PferdePauschV)

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_II_159/BGBLA_2014_II_159.html

159. Regulation of the Federal Minister for finance, modifies the Ordinance of the Federal Minister for finance on the establishment of an average rate for determining the deductible amount of before tax revenues from setting the foreign horses (PferdePauschV)

On the basis of § 14 para 1 No. 2 in conjunction with § 14 para 2 of the law on turnover tax in 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 40/2014, is prescribed:

Ordinance of the Federal Minister for finance on the establishment of an average rate for determining the deductible before taxation revenues from setting the foreign horses (PferdePauschV), Federal Law Gazette II No. 48/2014, is amended as follows:

1. According to article 1, the following paragraph 1a is added:

'section 1a. Companies, whose sales pursuant to § 2 para 1 ertragsteuerlich to income in accordance with section 21 of the income tax Act 1988, BGBl. No. 400/1988 as amended by Federal Law Gazette I no. 13/2014, lead, regulation is only applicable if a sales limit of EUR 400 000 is not exceeded. "For the discovery of this turnover limit and for the timing of the entry into the resulting from above or below the turnover limit Postbank following is section 125 of the federal tax code, Federal Law Gazette No. 194/1961 as amended by Federal Law Gazette I no. 40/2014, apply by analogy to."

2. the existing text of § 5 receives the designation (1) and the following paragraph 2 is added:

"(2) Article 1a in the amended by regulation BGBl. II is no. 159/2014 for the first time the assessment for the calendar year 2015 to apply."

Spindelegger