| Original illustration | |
|
The association "Kinder P.P.H. Forschungsverein" belongs to the preferential recipient group as per § 4 section 4 Z 5 lit e EStG 1988 in the sense of the tax reform law 1993, BGBI.No. 818/93. This notice is issued with the right reserved for withdrawal at any time and is applicable from the date of the application, i.e. the 27th October 1999. Any events that lead to the negation of the legal requirements of the above mentioned legal position must be notified immediately. At the end of each full year, a complete activity report, together with the balance of accounts, which lists the use of all resources, must be presented. Justification Based on the results of the preliminary investigation, the requirements necessary for the issue of this notice in compliance with the above-mentioned legal position have been met. Legal significance A legal appeal against this notice is not permitted in compliance with § 291 of the Federal Fiscal Act (BAO). However, the right exists to make an appeal within six weeks of this publication to the administrative court of justice or the constitutional court of justice. The appeal to the constitutional court of justice must - apart from the legally specified exemptions - be undersigned by a lawyer. The appeal to the administrative court of justice must - apart from the legally specified exemptions - be undersigned by a lawyer or a chartered accountant. Vienna 12th January 2000 For the president:
|
|