Lifting A Phrase In The Third Sentence Of § 9 Par. 8 Of To Foundation Tax Law By The Constitutional Court

Original Language Title: Aufhebung einer Wortfolge im dritten Satz des § 9 Abs. 8 des Umgründungssteuergesetzes durch den Verfassungsgerichtshof

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
79th proclamation of the Federal Chancellor on the lifting of a phrase in the third sentence of § 9 par. 8 of to Foundation tax law by the Constitutional Court

In accordance with article 140 para 5 and 6 B-VG and according to § 64 para 2 and section 65 of the Constitution Court of Justice Act 1953, BGBl. No. 85, is published:

The Constitutional Court has recognized delivered rightly G 15/11-7, the Federal Chancellor with recognition by June 30, 2011, on August 2nd, 2011:

 

"I.
The phrase "after taking into account the amounts indicated in § 46 (1) of the income tax Act 1988" in the third sentence of 9 section 8 of the Federal law, the tax-legal measures for the restructuring of companies met and amended the income tax Act 1988, the Act of 1988, the assessment Act 1955, the structure improvement Act and the financial Penal Code (to tax Foundation - UmgrStG), BGBl. No. 699 / 1991 as amended by BGBl. No. 201 / 1996 , is repealed as unconstitutional.

II. previous statutory provisions not again come into force."

Faymann