Austria - Gift Notification Act 2008 - In 2007, the Constitutional Court ruled that the Inheritance and Gift Tax Act breaches Constitutional Law, and granted a grace period until July 2008 for the further application of this Act. As a consequence, the parliament passed the Gift Notification Act 2008, which abolishes the Inheritance and Gift Tax with effect from 1 August 2008, replacing it by a ...
Year of publication: |
2008
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Authors: | Schneider, Robert |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 10.2008, 6, p. 230-233
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