Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union

Cap. 123 Art. 10Basis of assessment.

Title VI of Part II of Book Second of the Civil Code,

In KraftAmtlicher Text

Tax shall be charged, levied and collected for each year of assessment upon the chargeable income of any person for the year immediately preceding the year of assessment.

Zitiert von

Cap. 123 Art. 2
Cap. 123 Art. 5A
Cap. 123 Art. 9
Cap. 123 Art. 12
Cap. 123 Art. 24
Cap. 123 Art. 56