Bundesgesetz, mit dem das Erbschafts- und Schenkungssteuergesetz geändert wird
 Â
Der Nationalrat hat beschlossen:Â Â
Änderung des Erbschafts- und Schenkungssteuergesetzes Â
Das Erbschafts- und Schenkungssteuergesetz, BGBl. Nr. 141/1955, zuletzt geändert durch Bundesgesetz BGBl. I Nr. 144/2001, wird wie folgt geändert: Â
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Im § 15 Abs. 1 Z 19 wird der Ausdruck „1. Juli 2002“ durch „1. Jänner  2003“ und der Ausdruck Â
„30. Juni 2002“ durch „31. Dezember 2002“ ersetzt. Â
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Im § 34 wird in Abs. 1 nach der Z 8 folgende Z 9 eingefügt: Â
  „9. § 15 Abs. 1 Z 19 in der Fassung des BGBl. I Nr. 133/2002 tritt mit 1. Juli 2002 in Kraft.“   Â
Klestil Â...
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