Law Amending Tax Provisions And The Establishment Of A Fund "reconstruction Aid"

Original Language Title: Gesetz zur Ă„nderung steuerrechtlicher Vorschriften und zur Errichtung eines Fonds "Aufbauhilfe"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

Law amending tax regulations and establishing a fund "Building aid" (Flutopfersolidarity Act)

Non-official table of contents


Date of expend: 19.09.2002

Full quote:

" Flutopfersolidarity-gesetz vom 19. September 2002 (BGBl. I p. 3651) "


(+ + + Text evidence from: 21. 9.2002 + + +)

Art. 1 to 4: Change rules
Art. 5: AufhFG 610-6-14
Art. 6: Interruption of insolvency terms of application
Art. 7: Change rule
Art. 8: The recast empowerment
Art. 9: Return to the uniform set of regulations
Art. 10: Entry into force, override Non-official table of contents

Input formula

The Bundestag has Approval of the Bundesrat the following law decided: Non-official table of contents

Content overview

Amendment of the 1997 Income Tax Act 1
Change in income tax-Implementing Regulation 20002
Modification of the income tax Federal Child Money Law3
Change of the Corporate Tax Act 19994
Law to establish a fund "Building aid" (Building Aid Law-AufhFG)5
Interruption of Insolvency application deadlines6
Change of the Community Reform Act7
Recast of amended laws and regulations8
Return to the single regulation rank 9
Entry into force, outside force10
unofficial table of contents

type 1 to 4 ----

unofficial table of contents

type 5

-Table of Contents

Type 6

(omitted) Non-official Table of Contents

Art 7

- Non-official table of contents

Art 8 Recast of Amended Laws and Regulations

The Federal Ministry The Finance can make known the wording of the Income Tax Act, the Corporate Tax Act and the Income Tax Implementing Regulation in the version in force from the date of entry into force of the legislation in the Federal Law Gazprom. Non-official table of contents

Type 9 Return to the single Regulation rank

The part of the Income tax-Implementing Regulation may be amended on the basis of the authorisation basis by means of a legal regulation. Non-official table of contents

Type 10 Entry into force, override

(1) This law enters into force on the day after the delivery, subject to paragraph 2 of this article. Power.(2) .... Article 6 shall enter into force with effect from 12. August 2002, in force. ... (3) Article 6 shall enter into force on 1 January 2008. July 2003.