5. Federal Act, 2001 amends article 34 of the budget accompaniment Act relating to the tax arrangements for the outsourcing of tasks the qualify as "public corporations"
The National Council has decided:
Article 34 of the budget accompaniment Act 2001, Federal Law Gazette I no 142/2000, as last amended by Federal Law Gazette I no. 84/2002, is amended as follows:
1. the previous section 2 is named "article 4" and the following paragraph 2 shall be inserted:
"§ 2 § 1 is mutatis mutandis on all through the cancellation of spin-offs and transfers that were covered by article 1, immediately prompted (falling) fonts to use legal operations and transactions. For purposes of the sales tax applies 12 paragraph until after expiry of the before tax adjustment in accordance with § 10 and 11 UStG 1994. In addition these operations are subject to not corporation tax (income tax) in so far, as assets according to re be transferred to a public law corporation the participation ratio; in the book values of the legal predecessor are for the return transferred assets to continue."
2. paragraph 3:
"§ 3 § 1 is analogous to all on the basis of the merger of writings incurred the authorities to apply legal operations and transactions. If such a merger a legal process is carried out, which in accordance with paragraph 1 of the real estate transfer tax act 1987 - Retta 1987, Federal Law Gazette No. 309, the tax is subject to, can the tax declaration in accordance with § 10 Retta in 1987 as amended by way of derogation from article 10, par. 2 Retta 1987 in persons referred to in the amended Retta in 1987 as amended by in article 9 and be sent electronically. Income tax transferred assets considered due to the merging of local authorities free of charge transferred."