Fifth Amendment Of Finanzonline Regulation 2006

Original Language Title: Fünfte Änderung der FinanzOnline-Verordnung 2006

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997618/fnfte-nderung-der-finanzonline-verordnung-2006.html

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93. Regulation of the Minister of finance to the fifth amendment of FinanzOnline Regulation 2006

The FinanzOnline Regulation 2006 (FOnV 2006), Federal Law Gazette II No. 97/2006, as last amended by regulation BGBl. II Nr 82/2011, is amended as follows:

1. the promulgation clause is as follows:

              "Due to 1 the articles 86a, 90a, 97 para 3, 98 (1), 99 and 121a para. 6 of the federal tax code - BAO;"

2. the sections 108, par. 5 and 7, 108a para 4 and 108 g para 4 of the income tax Act 1988 - EStG 1988;

3 of § 9 para 1 EU withholding tax act EU QuStG;

4. section 24 para 2 of the inheritance and gift tax Act 1955;

5. § 10 par. 2 and 13 par. 1 of the real estate transfer tax act 1987 (as far as the regulation relating to the judicial registration fees, in agreement with the Federal Minister of Justice);

6. the articles 10, paragraph 2 and Article 10a par. 4 of the capital tax act;

7 of article 33 TP 17 para 3 of the fees Act 1957, 8 of articles 4 paragraph 6 and 59 para 3 of the Gambling Act - GSpG.

"9 of section 102 paragraph 1 of the Gewerbeordnung 1994 - GewO 1994, is prescribed:"

2. the 2nd section (paragraphs 7 to 9) is eliminated at the end of March 31, 2012.

 

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