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Regulation establishing a later application date of the obligations under paragraph 5 b of the income tax Act (application time shift regulation - AnwZpvV) AnwZpvV Ausfertigung date: 20.12.2010 full quotation: "application time shift regulation of December 20, 2010 (BGBl. I S. 2135)" footnote (+++ text detection from: 23.12.2010 +++) input formula on the basis of § 51 paragraph 4 number 1 c of the income tax act as amended by the notice of October 8, 2009 (BGBl. I S. 3366, 3862) directed the Federal Ministry of finance : § 1 shift of the initial application date of the obligations according to § 5 b of the income tax act by derogation from article 52 the balance sheet and the profit and loss account are paragraph 15a of the income tax act for the first time for financial years beginning after December 31, 2011, to transmit electronically.
Article 2 entry into force this regulation enter into force on the day after the announcement.
Concluding formula the Federal Council has approved.
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