Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen über die Zulassung von Telekopierern zur Einreichung von Anbringen an das Bundesministerium für Finanzen, an den unabhängigen Finanzsenat, an die Finanzlandesdirektionen sowie an die Finanzämter und Zollämter geändert wird
447. Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen über die Zulassung von Telekopierern zur Einreichung von Anbringen an das Bundesministerium für Finanzen, an den unabhängigen Finanzsenat, an die Finanzlandesdirektionen sowie an die Finanzämter und Zollämter geändert wird
Auf Grund des § 86a Abs. 2 der Bundesabgabenordnung (BAO), BGBl. Nr. 194/1961, zuletzt geändert durch BGBl. I Nr. 70/2013, und des § 56 Abs. 2 des Finanzstrafgesetzes, BGBl. Nr. 129/1958, zuletzt geändert durch BGBl. I Nr. 155/2013, wird verordnet:
Die Verordnung des Bundesministers für Finanzen über die Zulassung von Telekopierern zur Einreichung von Anbringen an das Bundesministerium für Finanzen, an den unabhängigen Finanzsenat, an die Finanzlandesdirektionen sowie an die Finanzämter und Zollämter, BGBl. Nr. 494/1991, in der Fassung BGBl. II Nr. 395/2002, wird wie folgt geändert:
1. Der Titel lautet:
?Verordnung des Bundesministers für Finanzen über die Zulassung von Telekopierern zur Einreichung von Anbringen an das Bundesministerium für Finanzen, an die Verwaltungsgerichte sowie an die Finanzämter und Zollämter?
2. § 1 lautet:
?§ 1. Für Anbringen im Sinn des § 86a Abs. 1 erster Satz BAO, die in Abgaben-, Monopol- oder Finanzstrafangelegenheiten an das Bundesministerium für Finanzen, an die Verwaltungsgerichte, an ein Finanzamt oder an ein Zollamt gerichtet werden, wird die Einreichung unter...
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