Regulation determining a later time of application of the obligations under § 5b of the Income Tax Act (Application-Point-Time Relocation Ordinance-AnwZpvV) Unofficial table of contents
Date of completion: 20.12.2010
" Application Time Point Movement Decree of 20 December 2010 (BGBl. I p. 2135) "
(+ + + Text proof: 23.12.2010 + + +) Unofficial table of contents
Pursuant to Section 51 (4) (1c) of the Income Tax Act, as amended by the 8. October 2009 (BGBl. I p. 3366, 3862), the Federal Ministry of Finance is responsible for: Unofficial table of contents
§ 1 postponement of the first time of application of the obligations under § 5b of the Income Tax Act
By way of derogation from Section 52 (15a) of the Income Tax Act, the balance sheet and the profit and loss account shall be transmitted electronically for the first time for marketing years beginning after 31 December 2011. Unofficial table of contents
§ 2 Entry into force
This Regulation shall enter into force on the day following the date of delivery. Unofficial table of contents
The Federal Council has agreed.