Amendment Of The Vat Act 1994 And The Assessment Act 1955

Original Language Title: Änderung des Umsatzsteuergesetzes 1994 und des Bewertungsgesetzes 1955

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_I_63/BGBLA_2013_I_63.html

63. Federal law be changed with the value added tax Act 1994 and the assessment Act 1955

The National Council has decided:

Article 1

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

In § 28 para 39, no. 4 is replaced by the phrase "31 December 2013" the phrase "30 June 2013".

Article 2

Amendment of the 1955 valuation Act

The assessment Act 1955, BGBl. No. 148/1955, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 in § 30 paragraph 7 be replaced following phrases:

-"Sheep and goats:" by "sheep:"

-"Lambs and fawns to six months 0,05 ° VE" by "Lambs to six months 0.02 ° VE"

-"Sheep and goats six months to a year 0.1 ° VE" by "sheep six months to a year 0.1 ° VE"

-"Sheep and goats over one year 0.2 ° VE" by "Sheep over a year 0.15 ° VE". following phrases shall be inserted before the word "Pig":

"Goats:"

Goats six months to a year 0.05 ° VE

Goats over one year 0.12 ° VE"

2 in § 86 para 14 is to the phrase "as amended by Federal Law Gazette I no. 112/2012," the phrase "and § 30 paragraph 7 as amended by Federal Law Gazette I no. 63/2013," added.

Fischer

Faymann