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Lifting A Phrase And The Last Sentence Of § 18 Section 6 Of The Income Tax Act 1988 By The Constitutional Court

Original Language Title: Aufhebung einer Wortfolge und des letzten Satzes des § 18 Abs. 6 des Einkommensteuergesetzes 1988 durch den Verfassungsgerichtshof

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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 No. 201/1996, are repealed as unconstitutional.

2.

The repeal shall enter into force at the end of 31 December 2011.

3.

Previous legal provisions do not enter into force again. "

Faymann