Amendment Of The Regulation On The Inequity Of The Collection In The Sense Of Article 236 Bao

Original Language Title: Änderung der Verordnung betreffend Unbilligkeit der Einhebung im Sinn des § 236 BAO

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449. Regulation of the Federal Minister of Finance, amending the regulation of the Federal Minister of Finance concerning the unbalance of the withdrawal in the sense of Section 236 BAO

On the basis of § 236 of the Federal Tax Code (BAO), BGBl. No. 194/1961, as last amended by the Federal Law, BGBl. I No 70/2013, shall be arranged:

The regulation of the Federal Minister of Finance concerning the unbalance of the collection in the sense of § 236 BAO, BGBl. II No 435/2005, shall be amended as follows:

(1) § 3 is amended as follows:

(a) In Z 2 lit. a shall not be used "First Instance" .

b) In Z 2 lit. b becomes after the word "Financial Management" the phrase "or on the Internet as an official publication in the Findok" inserted.

2. The following § 4 is added:

" § 4. § 3 in the version BGBl. II No 449/2013 comes with 1. Jänner 2014 in force. "

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