Bundesgesetz vom 14. Dezember 1988, mit dem das Einkommensteuergesetz 1972, das Gewerbesteuergesetz 1953 sowie die Einkommensteuergesetznovelle 1975 geändert werden (Abgabenänderungsgesetz 1988)
Der Nationalrat hat beschlossen:
ABSCHNITT I Artikel I Das Einkommensteuergesetz 1972, BGBl.
Nr. 440, zuletzt geändert durch das Bundesgesetz BGBl. Nr. 405/1988, wird wie folgt geändert:
-
§ 9 Abs. 1 erster Satz lautet:
„(1) Wird der Gewinn auf Grund ordnungsmäßiger Buchführung gemäß § 4 Abs. 1 oder § 5 ermittelt,
so können steuerfreie Rücklagen im Ausmaß
bis zu 10 vH des Gewinnes vor Abzug der Gewerbesteuer nach dem Gewerbeertrag und nach Abzug aller anderen Betriebsausgaben gebildet werden."
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Im § 9 Abs. 3 erster Satz tritt an die Stelle des Prozentsatzes von „25 vH" der Prozentsatz von
„10 vH".
Artikel II Art. I ist bei der Veranlagung für das Kalenderjahr 1988 anzuwenden.
ABSCHNITT II Artikel I Das Gewerbesteuergesetz 1953, BGBl. Nr. 2/
1954, zuletzt geändert durch das Bundesgesetz BGBl. Nr. 403/1988, wird wie folgt geändert:
-
Im § 6 wird folgender Abs. 3 angefügt:
„(3) Das Recht auf Geltendmachung der Fehlbeträge steht einer Körperschaft ab jenem Zeitpunkt nicht mehr zu, ab dem die Identität der Körperschaft infolge einer wesentlichen Änderung der organisatorischen und wirtschaftlichen Struktur im.
Zusammenhang mit einer wesentlichen Änderung der Gesellschafterstruktur auf entgeltlicher Grundlage nach dem Gesamtbild der Verhältnisse wirtschaftlich nicht mehr gegeben ist (Mantelkauf).
Dies gilt nicht, wenn diese Änderungen zum Zweck der Sanierung der Körperschaft mit dem Ziel der Erhaltung eines wesentlichen Teiles betrieblicher Arbeitsplätze erfolgen."
-
Im § 26 Abs. 5 tritt an die Stelle des Zitats „§ 2
Z 5 bis 7" das Zitat „§ 2 Z 5 bis 7 und des § 2
Z 14".
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