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Thing Reference Value Regulation

Original Language Title: Änderung der Sachbezugswerteverordnung

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395. Regulation of the Federal Minister of Finance, amending the Regulation on the subject-matter of the subject-matter of the subject-matter

Due to § 15 para. 2 Z 2 of the Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 118/2015, shall be assigned in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection:

The Regulation on the valuation of certain fixed-assets (subject-reference value regulation), Federal Law Gazette (BGBl). II No 416/2001, as last amended by the BGBl Regulation. II No 243/2015, shall be amended as follows:

1. In § 2 para. 4, the word order shall be "Medium price of the consumer" through the phrase "Final price of the delivery place" replaced.

2. § 4 para. 1 Z 2 lit. a is:

" (a)

For calendar years up to 2016, the CO 2 -emission value of 130 grams per kilometre. This value is reduced by 3 grams per year from the calendar year of 2017 up to the calendar year 2020. From the year 2021 the CO 2 Emission value of the year 2020 of 118 grams. For the determination of the substantive reference, the CO 2 -Emission value-limit in the calendar year of the purchase of the motor vehicle or its initial authorisation (para. 4). "