Key Benefits:
89. Revocation of the Federal Chancellor concerning the annulment of Section 3 (1) Z 10 of the Income Tax Act 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 30 September 2010, G 29 /10-6 to G 33 /10-6, and G 49 /10-8, G 50 /10-6 and G 51 /10-6, was sent to the Federal Chancellor on 25 September 2010. October 2010, rightly recognized:
" 1. |
§ 3 (1) Z 10 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 No. 400, in the main version will be repealed as unconstitutional. |
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2. |
§ 3 (1) Z 10 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, in the version BGBl. I n ° 161/2005 is being repealed as unconstitutional. |
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3. |
The repeal of Section 3 (1) Z 10 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, in the version BGBl. I n ° 161/2005 enters into force with the expiry of 31 December 2010. |
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4. |
Previous legal provisions do not enter into force again. " |
Faymann