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Law review legal and other tax regulations (assessment Amendment Act 1971 - BewÄndG 1971) BewÄndG 1971 copy date: 27.07.1971 full quotation: "assessment Amendment Act 1971 July 27, 1971 (BGBl. I S. 1157)" footnote (+++ text detection from: 1.8.1971 +++) type the unit values of real estate, which are based on the value of relationships by January 1, 1964, are 1 first-time adoption of the unit values of the property (1) for the first time to apply in the determination of unit values of commercial operations on January 1, 1974 and in the setting of taxes , where the tax debt incurred after December 31, 1973. From 1 January 1974 to apply taxation standards are determined by special law.
(2) updates, post observations and suspensions of unit values of real estate, which are based on the value of relationships by January 1, 1964, will be made under the conditions of sections 22 to 24 of the assessment act as amended by article 3 of that law for the first time on January 1, 1974.
Art is the next main determination of unit values on January 1, 1972, instead of (main finding 1972) 2 main determination of unit values of mineral extraction rights (1) for mineral extraction rights.
(2) the unit values for mineral extraction rights, which are based on the value ratios from 1 January 1972, are for the first time to apply in the determination of unit values of commercial operations on January 1, 1972 and in determining tax, where the tax debt is incurred after December 31, 1971.
Footnote art.2 italics: cf. now article 7 AOEG 1977 610-1-4 type 3 and 4 - way are 5 final provisions (1) in assessing the real estate unit to apply 1 article 3 No. 5 and 6 for the first time in the main determination of unit values on January 1, 1964, 2 article 3 Nos. 1 to 3 and 7 to 11 for the first time on 1 January 1974 (2) in assessing unit from mineral extraction rights and commercial enterprises are the provisions of article 3 No. 2 and 4 to apply for the first time on 1 January 1972.
(3) in the determination of unit values in accordance with legislation on January 1, 1972, and on January 1, 1973 the affiliation of the herds of Community livestock to agricultural assets depends on section 51a in conjunction with § 33 ABS. 3 Nr. 4, § 34 paragraph 6a and § 97 para 1 of the assessment act as amended by this Act.
Type 6-8 - 9 Berlin clause this law is in accordance with § 12 para 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) also in the Federal State of Berlin.
Type 10 entry into force this law enters into force on the day after its promulgation.
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