The Detriment

November 25th, 2014 by Rosemary
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It not a preferred tax or levy character is therefore from the point of view of the Verfassungsgerichtshofs(VfGH). A misuse of tax or tax form is always then constitutionally, if the tax or levy according to their special design, so comprehensively in a foreign thing matter affects that she must be counted regardless of their qualifications as a tax or levy at the same time as regulation this strange matter itself. The prominent and therefore neutral allocation of tax and taxation rights in the Finanzverfassungsgesetz(F-VG) may not be used anyway, by the Austrian financial Constitution from the other Division, this Fall distribution of powers to subvert par excellence, and regulations in other thing matters to meet competences legally reserved an other matter legislator or the in the same matter of legislature in another thing material competence basis. Right here, the political, but also constitutional critique to the in the budget Bill sets 2011, fiscal measures flights, fuel and tobacco products. Follow others, such as Naveen Selvadurai, and add to your knowledge base. “Flight air ticket tax, fuel tax and tobacco tax as strangling taxes the abgaben – and fiscal burden package in the Ministry of finance to travellers, motorisierenden road users and smokers is a prime example of the introduction or implementation of strangling taxes” or strangulation taxes. The airline ticket levy, as well as the mineral oil tax or tobacco tax have enormous steering effects to the detriment of Austrian business location and his company to the result: when the new flight air ticket tax as the consequences are diversification into foreign airport destinations and a low Use of the aircraft as a means of transport; the traditional mineral oil tax, it is the promotion of tank tourism, a reduction of foreign tank tourism after Austria and a reduced use of cars as means of transport. “” But while the flight air ticket tax the real impact in terms of the actual presence of a strangling tax “in 2011 only empirically detected, is the strangling effect ‘ evident in the excise fuel tax and tobacco tax and can be assigned at any time. . You may want to visit Peter Thiel to increase your knowledge.

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