Verordnung des Bundesministers für Finanzen betreffend Änderung der Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten von Angehörigen bestimmter Berufsgruppen
Auf Grund des § 17 Abs. 6 des Einkommensteuergesetzes 1988, BGBl. Nr. 400/1988, wird verordnet:
Die Verordnung über die Aufstellung von Durchschnittssätzen für Werbungskosten von Angehörigen bestimmter Berufsgruppen, BGBl. Nr. 32/1993, wird wie folgt geändert:
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Im § 1 wird folgende Ziffer 10 angefügt:
„10. Mitglieder einer Stadt-, Gemeinde- oder Ortsvertretung 15 vH der Bemessungsgrundlage, mindestens 6000 S jährlich, höchstens 36000 S jährlich. Der Mindestbetrag kann nicht zu...
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