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Repeal Of § 1 Para 1 Subpara 1 Of The Inheritance And Gift Tax Act 1955 By The Constitutional Court

Original Language Title: Aufhebung des § 1 Abs. 1 Z 1 des Erbschafts- und Schenkungssteuergesetzes 1955 durch den Verfassungsgerichtshof

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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 No. 141, is repealed as unconstitutional.

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The unconstitutional provision is also no longer applicable in the proceedings pending before the Verwaltungsgerichtshof (Administrative Court) in the case of Zl. 2004/16/0143, Zl. 2005/16/0065, Zl. 2006/16/0081, 0082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.

3.

The repeal shall enter into force at the end of 31 July 2008.

4.

Previous legal provisions do not enter into force again. "

Gusenbauer