Key Benefits:
5. Revocation of the Federal Chancellor on the annulment of the last sentence of § 1 (5) of the Foundation Tax Law by the Constitutional Court
According to Art. 140 (5) and (6) B-VG and in accordance with § 64 (2) and § 65 of the Constitutional Court Act 1953, BGBl. No. 85, is made known:
The Constitutional Court, with the knowledge of 30 November 2011, G 111 ,112 /11-6, delivered to the Federal Chancellor on 20 November 2011. Jänner 2012, rightly recognized:
" I. |
The last sentence of Section 1 (5) of the Federal Law on a Foundation Tax Law, BGBl. I n ° 85/2008, as amended by the BGBl version. I n ° 52/2009 is being repealed as unconstitutional. |
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II. |
Previous legal provisions do not enter into force again. " |
Faymann