Key Benefits:
9. Revocation of the Federal Chancellor concerning the annulment of Section 1 (1) (1) (1) (1) of the inheritance and gift tax law in 1955 by the Constitutional Court
According to Art. 140 (5), (6) and (7) 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 7 March 2007, G 54/06-15, G 235/06-8, G 6/07-7, G 7/07-8, G 8/07-7, G 9/07-4, G 10/07-4, G 11/07-4, G 15/07-4, delivered to the Federal Chancellor on 16 March 2007, was rightly recognised:
" 1. |
Article 1 (1) (1) (1) of the Federal Act of 30 June 1955, concerning the collection of an inheritance and gift tax (inheritance and gift tax law 1955), BGBl. No. 141, is repealed as unconstitutional. |
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2. |
The unconstitutional provision is also no longer applicable in the proceedings pending before the Verwaltungsgerichtshof (Administrative Court) in the case of Zl. 2004/16/0143, Zl. 2005/16/0065, Zl. 2006/16/0081, 0082 and Zl. 2006/16/0209. |
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3. |
The repeal shall enter into force at the end of 31 July 2008. |
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4. |
Previous legal provisions do not enter into force again. " |
Gusenbauer