Bundesgesetz, mit dem das Körperschaftsteuergesetz 1988, das Gewerbesteuergesetz 1953 und das Umsatzsteuergesetz 1972 geändert werden
Der Nationalrat hat beschlossen:
Artikel I Körperschaftsteuergesetz 1988
Das Körperschaftsteuergesetz 1988, zuletzt geändert durch BGBl. Nr. 253/1993, wird wie folgt geändert:
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  Im § 5 wird als Z 12 angefügt:
„12. Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechtes unter folgenden Voraussetzungen :
—  Der Betrieb besteht ausschließlich in der entgeltlichen Durchführung von geselligen oder gesellschaftlichen Veranstaltungen aller Art (insbesondere Feste, Bälle, Kränzchen,  Feiern, Juxveranstaltungen, Heurigenausschank,  Wandertage,  Vergnügungs-Sportveranstaltungen)   in   der Dauer von höchstens vier Tagen im Jahr, und
—  die Veranstaltungen müssen nach außen hin erkennbar zur materiellen Förderung eines bestimmten Zweckes im Sinne der §§ 35, 37 und 38 der Bundesabgabenordnung abgehalten werden, und
—  die Erträge aus der jeweiligen Veranstaltung   müssen   nachweislich   für   diesen Zweck verwendet werden, und
—  mit   diesen   Veranstaltungen   sind    an höchstens drei Tagen im Jahr gastgewerbliche   Betätigungen    (Abgabe   von Speisen und Getränken) verbunden."
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  Z 1 ist erstmalig bei der Veranlagung für das Kalenderjahr 1993 anzuwenden.
Artikel II Gewerbesteuergesetz 1953
Das Gewerbesteuergesetz 1953, zuletzt geändert durch BGBl. Nr. 281/1990, wird wie folgt geändert :
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  Im § 2 wird als Z 3 eingefügt:
„3. Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechtes, die gemäß § 5 Z 12 des Körperschaftsteuergesetzes 1988 von der...
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