Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen betreffend Unbilligkeit der Einhebung im Sinn des § 236 BAO geändert wird
449. Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen betreffend Unbilligkeit der Einhebung im Sinn des § 236 BAO geändert wird
Auf Grund des § 236 der Bundesabgabenordnung (BAO), BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz, BGBl. I Nr. 70/2013, wird verordnet:
Die Verordnung des Bundesministers für Finanzen betreffend Unbilligkeit der Einhebung im Sinn des § 236 BAO, BGBl. II Nr. 435/2005, wird wie folgt geändert:
1. § 3 wird wie folgt geändert:
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In Z 2 lit. a entfallen die Worte ?erster Instanz?.
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In Z 2 lit. b wird nach dem Wort ?Finanzverwaltung? die Wortfolge ?oder im Internet als Amtliche Veröffentlichung in der Findok? eingefügt.
2. Es wird folgender § 4 angefügt:
?§ 4. § 3 in der Fassung BGBl. II Nr. 449/2013 tritt mit 1. Jänner 2014 in Kraft.?
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