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Austria · Report · Ausschussbericht

31 d.B.

Tax Amendment Act 2014 - AbgÄG 2014

ausschussberichtAustria· National Council· DE

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17 February 2014

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Ausschussbericht

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24 December 2025

Summary

Report of the Finance Committee on the government proposal (24 d.B.): Federal law with which the Income Tax Act 1988, the Corporation Tax Act 1988, the Stability Tax Act, the Reorganization Tax Act, the Sales Tax Act 1994, the Fees Act 1957, the Capital Transfer Tax Act, the Insurance Tax Act 1953, the Motor Vehicle Tax Act 1992, the Flight Tax Act, the Standard Consumption Tax Act 1991, that The Alcohol Tax Act, the Sparkling Wine Tax Act 1995, the Tobacco Tax Act 1995, the Gambling Act, the Federal Tax Code, the Tax Administration Organization Act 2010, the Financial Criminal Act, the Federal Finance Court Act, the Banking Act, the Stock Exchange Act 1989, the Insurance Supervision Act, the GmbH Act, the Notary Tariff Act, the Lawyers' Tariff Act, the Commercial Register Act and the Payment Services Act were changed and Section VIII of the Federal Law BGBl. No. 325/1986 is repealed (Tax Amendment Act 2014 - AbgÄG 2014) <br><br>as well as <br><br>about motions 164/A(E) from MPs Dr. Kathrin Nachbaur, colleagues regarding the “stability levy”, <br><br>165/A(E) by the MP Dr. Kathrin Nachbaur, colleagues regarding the “Economic Protection Pact”, <br><br>205/A(E) of the MP Mag. Nikolaus Alm, Colleagues regarding the new regulation of the tax allowance in the Income Tax Act and <br><br>206/A(E) from MP Mag. Nikolaus Alm, colleagues regarding the establishment of a GmbH "Zero"

Machine translation from German. The official text remains authoritative.

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