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

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79. Revocation of the Federal Chancellor on the annulment of a phrase in the third sentence of Section 9 (8) of the Reformation Tax Act 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 recognition of 30 June 2011, G 15 /11-7, delivered to the Federal Chancellors on 2 August 2011, rightly recognized:

" I.

The phrase "after taking into account the amounts referred to in § 46 (1) of the Income Tax Act 1988" in the third sentence of Section 9 (8) of the Federal Law, which provides for tax-law measures in the re-establishment of companies and the Income Tax Act 1988, the Corporate Tax Act 1988, the Evaluation Act 1955, the Structure Improvement Act and the Financial Criminal Law are amended (Reformation Tax Act-UmgrStG), BGBl. No 699/1991 in the BGBl version. No. 201/1996, is repealed as unconstitutional.


Previous legal provisions do not enter into force again. "