Key Benefits:
63. Federal Act, which amended the 1994 VAT Act and the 1955 Assessment Act
The National Council has decided:
Article 1
Amendment of the 1994 turnover tax law
The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:
In Section 28 (39) (4), the word order shall be "30th June 2013" through the phrase "31 December 2013" replaced.
Article 2
Amendment of the 1955 Evaluation Act
The valuation law in 1955, BGBl. No 148/1955, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:
1. In Article 30 (7), the following phrases shall be replaced:
- "Sheep and goats:" by "Sheep:"
- "Lämmer and Kitze up to six months 0.05 °VE" by "Lamb for up to six months 0.02 °VE"
- "Sheep and goats six months to one year 0.1 °VE" by "Sheep six months to one year 0.1 °VE"
- "Sheep and goats over a year 0,2 °VE" by "Sheep over a year 0.15 °VE" ; the following words shall be followed before the word "Pigs" inserted:
" Goats:
Goats six months to one year 0.05 °VE
Goats over a year 0.12 °VE "
2. In § 86 (14), after the word order " in the version of the Federal Law BGBl. I No 112/2012, " the phrase " and Section 30 (7) in the version of the Federal Law BGBl. I No 63/2013, " inserted.
Fischer
Faymann