449th regulation of the Federal Minister for finance, with the Ordinance of the Federal Minister of finance concerning inequity of the collection is changed in the sense of article 236 BAO
On the basis of article 236 of the federal tax code (BAO), Federal Law Gazette No. 194/1961, as last amended by the Federal Act, Federal Law Gazette I no. 70/2013, is prescribed:
Ordinance of the Federal Minister of finance concerning inequity of the collection in the sense of article 236 BAO, Federal Law Gazette II No. 435/2005, is amended as follows:
1. Article 3 is amended as follows:
(a) in Z, 2 lit. the words "first instance" accounts for a.
(b) in Z, 2 lit. b is added the phrase "or on the Internet as an official publication in the Findok" after the word "Financial management".
2. the following paragraph 4 is added:
"§ 4 section 3 as amended by Federal Law Gazette II No. 449/2013 1 January 2014 into force."