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Das Gesetz betreffend die directen Personalsteuern
1896
by
Reisch
Taxation
Legal Theory
Tax Reform
Eugen von Bohm-Bawerk
Public Finance
Banking
Cooperatives
Trade Unions
Accounting
Depreciation
Deficit Spending
Use Value
Progressive Taxation
Discount Rate
Price Theory
Production Costs
Geopolitics
Investment
Inheritance
Infrastructure
Insurance
Education
Stock Exchange
Table of Contents · 128 segments
1
Title Page and Main Table of Contents
chapter
2
List of Abbreviations and Citation Note
chapter
3
Preface
essay
4
Legislative History of the 1896 Direct Personal Taxes Law
essay
5
Detailed Overview of the 1896 Direct Personal Taxes Law
chapter
6
Law Title, Enacting Formula, and Article I
chapter
7
Article II: Repeal of Prior Tax Law and Preservation of Certain Deduction Rights
chapter
8
Article III: Elimination of Interest Deduction for Five-Percent Tax on Tax-Free Buildings
chapter
9
Articles IV–VII: Basic Financial Plan and Allocation of Tax Yields
chapter
10
Article VIII: Initial Remissions for Land, Building, and General Business Taxes
chapter
11
Article IX: Distribution of Surplus to Provincial Funds and Further Tax Remissions
chapter
12
Article IX Continuation: Calculation and Allocation of Tax Abatements
chapter
13
Article X: Distribution of Direct Personal Tax Revenues from 1900 to 1909
chapter
14
Article XI: Rounding Rules for Real-Tax Abatements and Company Tax Reductions
chapter
15
Articles XII–XIII: Definitive Fixing of Yield Taxes and Conditions for Länder Benefits
chapter
16
Articles XIV–XVI: Entry into Force, Prior Tax Matters, and First-Year Provisional Payments
chapter
17
Articles XVII–XVIII: Protection for Existing State Employees and Execution of the Law
chapter
18
First Main Part §§ 1–5: General Acquisition Tax Liability and Exemptions
chapter
19
§§ 6–10: Special Exemptions, Hungarian Crown Lands, and Foreign Operations
chapter
20
§ 11: Main Sum of the General Acquisition Tax
chapter
21
Continuation on Increases to the Acquisition Tax Principal Sum
chapter
22
Taxpayer Classes and Assessment Districts under Sections 12 and 13
chapter
23
Tax Societies and Assignment of Taxpayers under Sections 14 and 15
chapter
24
Formation and Election of Acquisition Tax Commissions under Sections 16 to 18
chapter
25
Provincial Acquisition Tax Commissions, Eligibility, Refusal, and Terms under Sections 19 to 22
chapter
26
Procedure, Voting, Conflicts, Secrecy, and Default Measures for Tax Commissions under Sections 23 to 30
chapter
27
Assessment Principles, Schedule B, Business Capacity, Assessment Periods, and Place of Taxation under Sections 31 to 38
chapter
28
Assessment Procedure: Declarations, Examination, Evidence, and Communication of Rates under Sections 39 to 47
chapter
29
Beginning of Section 48 on Calculating Society Contingents
chapter
30
Fixing Acquisition-Tax Society Contingents and Weighted Reductions
chapter
31
Later Assessment Periods, Repartition, and Provisional Assessments
chapter
32
Composition and Powers of the Contingent Commission
chapter
33
Payment Orders and Public Acquisition-Tax Registers
chapter
34
Appeals in Acquisition-Tax Assessment and Repartition
chapter
35
New Undertakings, New Business Premises, and Initial Tax Assessment
chapter
36
Cancellation of Acquisition Tax
chapter
37
Relocation, Business Transfer, Reductions, and Accounting for Additions and Losses
chapter
38
Collection, Statutory Liens, Liability, and Special Rules for Hawking and Itinerant Trades
chapter
39
Schema A: Membership of Provincial Acquisition-Tax Commissions
chapter
40
Second Main Part: Taxpayers and Exemptions for Public-Accounting Undertakings
chapter
41
Conditional Exemption for Self-Help Cooperatives and Vorschusskassen
chapter
42
Privileged Section 85 Cooperatives and the Austro-Hungarian Bank
chapter
43
Territorial Taxation: Hungarian Crown Lands and Foreign Operations
chapter
44
Assessment Period and Basic Tax Base Rules
chapter
45
Net Yield and Additions to Balance-Sheet Surplus
chapter
46
Exclusions and Deductions from the Tax Base
chapter
47
Tax Treatment of Reserves, Funds, and Liquidation Surpluses
chapter
48
Tax Rates and Special Regimes for Public-Accounting Enterprises
chapter
49
Continuation of Notes on the Tax Base for Publicly Accounted Enterprises
footnotes
50
Place of Assessment for Erwerbsteuer on Publicly Accounted Enterprises
chapter
51
Accounting, Tax Returns, Assessment, Appeal, and Payment Terms
chapter
52
Changes in Taxable Enterprises and Statutory Lien for Erwerbsteuer
chapter
53
Beginning of the Rentensteuer: Taxable Capital and Property Income
chapter
54
Rentensteuer taxable receipts: interest, annuities, lease rents, and foreign securities
chapter
55
Rentensteuer exemptions and limits on exempt status
chapter
56
Territorial scope, assessment base, valuation, and deductions for rentensteuer
chapter
57
Rates of the rentensteuer for public debt, leases, savings, and mortgage instruments
chapter
58
Place of rentensteuer assessment and withholding by the debtor
chapter
59
Procedure for rentensteuer when withholding does not apply
chapter
60
Beginning, end, changes, and security of rentensteuer liability
chapter
61
Personal income tax: liability, general rationale, and exemptions
chapter
62
Personal income tax base, household attribution, and shared income
chapter
63
Definition of taxable income and allowable or disallowed deductions
chapter
64
Non-Deductible Personal and Gratuitous Expenses (§162, Continued)
chapter
65
Income from Self-Cultivated and Leased Land (§163)
chapter
66
Income from Buildings and Exempt Uses (§164)
chapter
67
Income from Independent Enterprises, Speculation, and Leases (§§165–166)
chapter
68
Employment, Pension, Service Reimbursement, and Capital Income (§§167–169)
chapter
69
Securities Valuation, Speculative Gains, and Deferred Interest (§§170–171)
chapter
70
Personal Income Tax Rate Schedule and Progression (§172, Beginning)
chapter
71
Personal Income Tax Scale, Deductions, Reliefs, and Place of Taxation
chapter
72
Assessment Organs and Composition of Tax Commissions
chapter
73
Election Procedure, Eligibility, and Terms for Tax Commissions
chapter
74
Internal Procedure, Voting, Secrecy, Deadlines, and Costs of Commissions
chapter
75
Preparation of Assessment and Taxpayer Declarations
chapter
76
Commission Proceedings, Assessment Registers, Payment Orders, and Appeals
chapter
77
Payment Dates, Changes in Tax Liability, Salary Tax, Withholding, and Anti-Shifting Rules
chapter
78
Penal Provisions: Evasion, Concealment, Confidentiality, Other Offenses, and Limitation
chapter
79
Procedure for Tax Penalties and Allocation of Fines
chapter
80
General Provisions on Declarations, Representatives, Estates, and Service of Notices
chapter
81
Duty to Provide Information and Cooperation by Public Authorities
chapter
82
Inspection of Business Books and Entry into Business Premises
chapter
83
Final General Rules on Direction, Remedies, Collection, Limitation, and Reciprocity
chapter
84
Appendix I: External Indicators for Repartition of the General Trade Tax
chapter
85
General indicators for enterprise scope
chapter
86
Special indicators: machinery and operating installations
chapter
87
Special indicators: quantities and turnover
chapter
88
Special indicators: business capital
chapter
89
Judging operating success relative to business scope
chapter
90
Appendix II: instruction on income from land ownership
chapter
91
Appendix III.1: foreign joint-stock companies operating in Austria
chapter
92
Appendix III.2: overdue interest and collection of direct taxes
chapter
93
Appendix III.3: rates of overdue interest for taxes and fees
chapter
94
Appendix III.4: Austria-Hungary tax apportionment for cross-border enterprises
chapter
95
Appendix III.5: taxation of the First Danube Steamship Company
chapter
96
Appendix III.6: deadlines for remedies against fiscal administration decisions
chapter
97
Appendix III.7: limitation periods for taxes and fees
chapter
98
Appendix III.8: business and income taxation of state railways
chapter
99
Appendix III.9: tax exemption for the merchant marine
chapter
100
Appendix III.10: tax privileges for lower-order railways
chapter
101
Law of 10 August 1895 on Temporary Tax and Fee Exemptions for New Industrial Enterprises in Trieste and Muggia
chapter
102
Subject Index: Introduction and A Entries
bibliography
103
Subject Index: B Entries
bibliography
104
Subject Index: C Entries
bibliography
105
Subject Index: D Entries
bibliography
106
Subject Index: E Entries
bibliography
107
Subject Index: F Entries
bibliography
108
Subject Index: G Entries
bibliography
109
Subject Index: H Entries
bibliography
110
Subject Index: J and I Entries
bibliography
111
Subject Index: K Entries
bibliography
112
Subject Index: L Entries
bibliography
113
Subject Index: M and N Entries
bibliography
114
Subject Index: O Entries
bibliography
115
Subject Index: P Entries
bibliography
116
Subject Index: R Entries
bibliography
117
Subject Index: S Entries, Sachverständige to Schätzungscommissionen
bibliography
118
Subject Index: S Entries, Schausstellungen to Spruchsenat
bibliography
119
Subject Index: S Entries, State and Tax Withholding
bibliography
120
Subject Index: S Entries, Tax Declarations, Liability, and Rates
bibliography
121
Subject Index: S Entries, Tax Apportionment and Penal Provisions
bibliography
122
Subject Index: T Entries
bibliography
123
Subject Index: Ü and U Entries
bibliography
124
Subject Index: V Entries, Changes to Asset Improvements
bibliography
125
Subject Index: V Entries, Asset Increase to Enforcement
bibliography
126
Subject Index: V Entries, Preparation and Preliminary Matters
bibliography
127
Subject Index: W Entries
bibliography
128
Subject Index: Z Entries
bibliography