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Law amending tax legislation and setting up a fund "Building aid"

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

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Law amending tax legislation and establishing a fund "Building aid" (Flutopfersolidarity-gesetz)

Unofficial table of contents

AufhFErG

Date of completion: 19.09.2002

Full quote:

" Flutopfersolidarity Act of 19 September 2002 (BGBl. I p. 3651) "

Footnote

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

Art. 1 to 4: Change rules
Art. 5: AufhFG 610-6-14
Art. 6: Interruption of insolvency application deadlines
Art. 7: Amendment
Art. 8: recasting authorisation
Art. 9: Return to the uniform regulation
Art. 10: Entry into force, external force Unofficial table of contents

Input formula

With the approval of the Federal Council, the Bundestag has adopted the following law: Unofficial table of contents

Content Summary

Item
Amendment of the Income Tax Act 1997 1
Amendment of income tax-Implementing Regulation 2000 2
Amendment of the Federal Children's Money Act 3
Amendment of the Corporate Tax Act 1999 4
Law on the establishment of a fund "Building aid" (Building Aid Law-AufhFG) 5
Interruption of insolvency application periods 6
Amendment of the General Reform Act 7
Recast of amended laws and regulations 8
Return to the Single Regulation 9
Entry into force, external force 10
Unofficial table of contents

Art 1 to 4 ----

Unofficial table of contents

Species 5

- Unofficial table of contents

Species 6

(dropped) Unofficial table of contents

Species 7

- Unofficial table of contents

Art 8 Recast of amended laws and regulations

The Federal Ministry of Finance can read the wording of the Income Tax Act, the Corporate Income Tax Act and the Income Tax Implementing Regulation in the version applicable from the entry into force of the legislation in the Federal Law Gazans to make known. Unofficial table of contents

Type 9 Return to the uniform regulation

The part of the income tax implementing regulation, based on Article 2, may be amended on the basis of the authorisation basis by means of a legal regulation. Unofficial table of contents

Type 10 Entry into force, external force

(1) This Act shall enter into force on the day following the date of delivery, subject to the provisions of paragraph 2. (2) .... Article 6 shall enter into force with effect from 12 August 2002. ... (3) Article 6 shall not enter into force on 1 July 2003.