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Germany · Law · Gesetzgebung

12/7842

Law amending the Sales Tax Act and other laws (G-SIG: 12020844)

enactedGermany· German Bundestag· DE

Introduced

20 May 1994

Last action

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Status

Verkündet

Sponsors

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Subjects

Discovery layer

Source updated

26 July 2022

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Summary

<strong>Reference:</strong> See also the text-identical bill from the CDU/CSU and F.D.P. factions. D76 (BT-Drs 12/7686)<br /> <br /> <strong>European impetus:</strong> Implementation of Directives 94/4/EC and 94/5/EC of 14 February 1994 (OJ 1994 No. L 60/16, 14) and Directive 93/89/EEC of 25 October 1993 (OJ 1993 No. L 279/92)<br /> <br /> <strong>Content:</strong> Introduction of differential taxation for trading used objects, works of art, collectibles and antiques for tax harmonization; Amendment to various sections of the Income Tax Act and the Motor Vehicle Tax Act as well as Section 5 of the Financial Administration Act. This results in an annual tax shortfall of at least 100 million DM.<br /> <br /> <strong>Changes due to the committee recommendation:</strong> Merged with the BT initiative on BT-Drs 12/7686 (see GESTA D76); Reintroduction of the reduced tax rate for films that are neither pornographic nor violent.<br /> <br /> <strong>Secondary keywords:</strong> Tax harmonization/differential taxation for used goods * Legal harmonization in the EC/differential taxation for used goods

Machine translation from German. The official text remains authoritative.

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8 official files

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