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287. Regulation of the Federal Minister of Finance, amending the Regulation on the implementation of the Tax Administrative Organization Act 2010
On the basis of § § 8, 9 and 10 of the Tax Administration Organization Act 2010 (AVOG 2010), BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 105/2014, shall be arranged:
The Ordinance of the Federal Minister of Finance on the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV), BGBl. II No 165/2010, as last amended by the BGBl Regulation. II No 386/2014, shall be amended as follows:
1. § 10a (7) is given the name "(8)" .
2. According to Article 10a (6), the following paragraph 7 is inserted:
"(7) The tax office for fees, traffic taxes and gambling is the responsibility of notaries and lawyers for the examination of all the actual and legal conditions that are important for the collection of real estate income tax."
3. In Section 10a (8), the word order shall be replaced by the following: "in accordance with the preceding paragraphs" the phrase "according to para. 1 to 4" .
Schelling
