Key Benefits:
94. Revocation by the Federal Chancellor of the annulment of a sequence of words and of the last sentence of Section 18 (6) of the German Income Tax Act 1988 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 September 2010, G 35 /10-9, delivered to the Federal Chancellor on 18 November 2010, rightly recognized:
" 1. |
The phrase "-if the losses have been determined by regular accounting and" in Section 18 (6) 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, as well as the last sentence of this provision, each in the version BGBl. No. 201/1996, are repealed as unconstitutional. |
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2. |
The repeal shall enter into force at the end of 31 December 2011. |
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3. |
Previous legal provisions do not enter into force again. " |
Faymann