Amendment Of Article 34 Of Concomitant Act On The Budget 2001 Relating To The Tax Arrangements For The Outsourcing Of Tasks The Qualify As "public Corporations"

Original Language Title: Änderung des Artikels 34 des Budgetbegleitgesetzes 2001 betreffend die steuerlichen Sonderregelungen für die Ausgliederung von Aufgaben der "Körperschaften öffentlichen Rechts"

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5. Federal Act amending Article 34 of the Budgetaccompanying Act 2001 concerning the special tax arrangements for the outsourcing of functions of the "public authorities"

The National Council has decided:

Article 34 of the Budgetbegleitgesetz 2001, BGBl. I n ° 142/2000, as last amended by the Federal Law BGBl. I No 84/2002, shall be amended as follows:

1. The previous § 2 shall be named "§ 4" and the following § 2 shall be inserted:

" § 2. § 1 shall be applicable to all writings, legal transactions and legal transactions immediately initiated by the cancellation of breakdowns and transfers which have been recorded in Section 1. For purposes of turnover tax, this shall only apply after the end of the pre-tax adjustment period according to § 12 (10) and 11 UStG 1994. In addition, these transactions are not subject to corporation tax (income tax) insofar as economic goods are transferred back to the participation ratio in accordance with public law; in this case, for the to continue the book values of the right-of-law in return for the return of economic goods. "

2. § 3 reads:

" § 3. § 1 shall apply mutatily to all writings, legal transactions and legal transactions arising from the merging of territorial authorities. If, by such a merger, a legal process is carried out which, in accordance with § 1 of the Basic Value Tax Act 1987-GrEStG 1987, Federal Law Gazette (BGBl). No 309, which is subject to the basic advertising tax, the declaration of duty pursuant to § 10 GrEStG 1987 in the applicable version may be amended in accordance with Section 10 (2) of the GrEStG 1987 as amended also by the provisions of § 9 GrEStG 1987 in the applicable version Persons shall be submitted and transmitted electronically. Income tax legislation shall be deemed to have been transferred free of charge as a result of the merging of local authorities. "

Fischer

Faymann