Bundesgesetz, mit dem das Umsatzsteuergesetz 1994 und das Bewertungsgesetz 1955 geändert werden
63. Bundesgesetz, mit dem das Umsatzsteuergesetz 1994 und das Bewertungsgesetz 1955 geändert werden
Der Nationalrat hat beschlossen:
Artikel 1
Änderung des Umsatzsteuergesetzes 1994
Das Umsatzsteuergesetz 1994, BGBl. Nr. 663/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 112/2012, wird wie folgt geändert:
In § 28 Abs. 39 Z 4 wird die Wortfolge ?30. Juni 2013? durch die Wortfolge ?31. Dezember 2013? ersetzt.
Artikel 2
Änderung des Bewertungsgesetzes 1955
Das Bewertungsgesetz 1955, BGBl. Nr. 148/1955, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 112/2012, wird wie folgt geändert:
1. In § 30 Abs. 7 werden folgende Wortfolgen ersetzt:
? ?Schafe und Ziegen:? durch ?Schafe:?
? ?Lämmer und Kitze bis sechs Monate 0,05°VE? durch ?Lämmer bis sechs Monate 0,02°VE?
? ?Schafe und Ziegen sechs Monate bis ein Jahr 0,1°VE? durch ?Schafe sechs Monate bis ein Jahr 0,1°VE?
? ?Schafe und Ziegen über ein Jahr 0,2°VE? durch ?Schafe über ein Jahr 0,15°VE?; folgende Wortfolgen werden vor dem Wort ?Schweine? eingefügt:
?Ziegen:
Ziegen sechs Monate bis ein Jahr 0,05°VE
Ziegen über ein Jahr 0,12°VE?
2. In § 86 Abs. 14 wird nach der Wortfolge ?in der Fassung des Bundesgesetzes BGBl. I Nr. 112/2012,? die Wortfolge ? sowie § 30 Abs. 7 in der Fassung des Bundesgesetzes BGBl. I Nr. 63/2013,? eingefügt.
Fischer
Faymann
BGBl. I Nr. 63/2013
Bundeskanzleramt - Rechtsinformationssystem
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