Bundesgesetz vom 7. Juli 1988, mit dem das Dritte Abgabenänderungsgesetz 1987 abgeändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Dritte Abgabenänderungsgesetz 1987,
BGBl. Nr. 606/1987, wird wie folgt abgeändert:
Abschnitt IV Art. II Z 3 lit. b lautet:
„b) Die Einkommen- und Körperschaftsteuer werden ab dem Betriebsbeginn für die Dauer von zwanzig Jahren auf die Hälfte der gesetzlichen Beträge ermäßigt. Ab der Veranlagung für das Kalenderjahr 1989 wird die Einkommensteuer auf 60% und die Körperschaftsteuer auf 80% der gesetzlichen Beträge ermäßigt. Die einheitlichen Gewerbesteuermeßbeträge,
die auf die Stromerzeugungsanlagen entfallen, werden ab dem Betriebsbeginn für die Dauer von zwanzig Jahren auf die Hälfte der gesetzlichen Beträge ermäßigt.
Ab der Veranlagung für das Kalenderjahr 1989...
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