Repeal Of § 93 Par. 2 No. 2 And Section 95 Paragraph 2 No. 2 Of The Income Tax Act 1988 By The Constitutional Court

Original Language Title: Aufhebung des § 93 Abs. 2 Z 2 und des § 95 Abs. 2 Z 2 des Einkommensteuergesetzes 1988 durch den Verfassungsgerichtshof

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41. Revocation of the Federal Chancellor concerning the annulment of Section 93 (2) (2) and (2) (2) (2) of the German Income Tax Act (Einkommensteuergesetz) 1988 by the Constitutional Court

According to Art. 140 (5) and (6) B-VG and in accordance with Section 64 (2) of the Constitutional Court Act 1953, BGBl. No. 85, is made known:

The Constitutional Court, with the recognition of 16 June 2011, G 18 /11-14, delivered to the Federal Chancellor on 24 June 2011, rightly recognized:

" I.

§ 93 (2) (2) and (2) (2) (2) of the Federal Act of 7 July 1988 on the Taxation of the Income of Natural Persons (Income Tax Act 1988-EStG 1988), BGBl. No. 400, idF of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, are repealed as unconstitutional.

II.

The repeal shall enter into force with the expiry of 30 September 2011.

III.

Previous legal provisions do not enter into force again. "

Faymann