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Property Valuation Act.

País/Territorio
Austria
Tipo de documento
Legislación
Fecha
1955 (2016)
Fuente
FAO, FAOLEX
Fuente original
Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 695-715.
Título completo
Federal Act on valuation of properties.
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Valoración de tierras Tasa/impuesto Propiedad Terrenos agrícolas
Área geográphica
Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Europa Occidental
Resumen

The present Act is a piece of basic legislation for the assessment of property both movable and immovable in Austria. The First Part of the Act (arts. 2-17) is applicable to charges regulated by federal law, as well as contributions regulated by federal law to public corporations and to Funds.The provisions of the Second Part of the present Federal Act(arts. 18 and 79) apply to property tax and stamp duties and legal fees; the first section of the second part (§§ 19 to 68) applies in accordance with detailed rules by the eligible laws to property tax, business tax, inheritance tax, real estate transfer tax and to contributions according to the House Reconstruction Act. The text consists of 87 articles divided into 3 Parts as follows: General valuation provisions (I); Special valuation provisions (II); Other provisions (III).

Texto completo
Alemán
Página web
www.ris.bka.gv.at

Referencias - Legislación

Implementado por

Land Tax Act 1955.

Legislación | Austria | 1955 (2010)

Palabra clave: Tenencia de tierras, Valoración de tierras, Tasa/impuesto, Propiedad, Terrenos agrícolas

Fuente: FAO, FAOLEX

Land Valuation Ordinance.

Legislación | Austria | 2015

Palabra clave: Tenencia de tierras, Valoración de tierras, Tasa/impuesto, Propiedad, Terrenos agrícolas

Fuente: FAO, FAOLEX