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Law amending assessment and other tax law provisions

Original Language Title: Gesetz zur Änderung bewertungsrechtlicher und anderer steuerrechtlicher Vorschriften

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Law amending the valuation law and other tax law provisions (Assessment Amendment Act 1971-BewÄndG 1971)

Unofficial table of contents

BewÄndG 1971

Date of completion: 27.07.1971

Full quote:

" Assessment Amendment Act 1971 of 27 July 1971 (BGBl. 1157) "

Footnote

(+ + + Text evidence from: 1.8.1971 + + +) Unofficial table of contents

Type 1 First-time application of the unit values of the landed property

(1) The unit values of the property on which the values of 1 January 1964 are based shall be applied for the first time in the determination of unit values of the commercial holdings to 1 January 1974 and in the determination of taxes, in respect of which the tax liability arises after 31 December 1973. The tax measures to be applied on 1 January 1974 shall be governed by special law. (2) Fortresses, readjusts and withdrawals of unit values of the property, which are based on the value of 1 January 1964. , under the conditions laid down in § § 22 to 24 of the valuation law in the version of Article 3 of this Act, the law shall be made for the first time on 1 January 1974. Unofficial table of contents

Type 2 Main determination of the unit values of mineral extraction rights

(1) For mineral extraction rights, the next main fixing of the unit values shall take place on 1 January 1972 (main reference 1972). (2) The unit values for mineral extraction rights, which are based on the value of 1 January 1972, shall be: shall apply for the first time in the determination of unit values of industrial establishments to 1 January 1972 and in the case of the fixing of taxes in respect of which the tax liability arises after 31 December 1971.

Footnote

Art. 2 italic print: See now Art. 7 AOEG 1977 610-1-4 Unofficial table of contents

Art 3 and 4 ----

Unofficial table of contents

Article 5 Final provisions

(1) In the case of the unit valuation of the property, use shall be made of:
1.
Article 3 (5) and (6) for the first time in the main fixing of the unit values to 1 January 1964,
2.
Article 3 (1) to (3) and (7) to (11) for the first time on 1 January 1974.
(2) In the case of the unit assessment of mineral extraction rights and of commercial establishments, the provisions of Article 3 (2) and (4) shall apply for the first time as from 1 January 1972. (3) In the case of the determination of unit values in accordance with the law applicable to the 1. January 1972 and 1 January 1973, the membership of the animal stocks of the Community animal husbandry for agricultural property is governed by § 51a in conjunction with Section 33 (3) (4), § 34 (6a) and § 97 (1) of the Evaluation Act in the version of this law. Unofficial table of contents

Species 6 to 8 ----

Unofficial table of contents

Art 9 Berlin-clause

This law applies in accordance with the provisions of Section 12 (1) of the Third Transfer Act of 4 January 1952 (Federal Law Gazette). I p. 1) also in the Land of Berlin. Unofficial table of contents

Type 10 Entry into force

This law shall enter into force on the day after it is announced.