Amendment Of The Vat Act 1994 And The Assessment Act 1955

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

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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