PROGRAMMED OVERVIEW OF TAX REGULATIONS

Included were: ESt (income tax) (SpESt (speculation tax), KeSt (capital gains tax), LSt (payroll tax)), KöSt (corporate tax), KommSt (municipal tax), GebG (fees and duties tax), GrESt (land transfer tax), USt (VAT), KVG (capital transfer tax), VersStG (insurance tax law), FeuerschutzStG (fire protection tax law), NoVAG (consumption duty act), StraBAG (road usage tax), KFZ-StG (motor vehicle tax act), NEUFÖG (act for promoting the formation of companies), WerbeAbgG (advertising tax act), BewG (evaluation of assets act), GrStG (act on the federal real estate tax), ErbStG (inheritance and gift tax act), FLAG (act for family benefits), DGA (employer tax), chamber levy, consumption taxes (beer, alcohol, sparkling wine, tobacco), energy tax and many more.

For explanation references were made to the materials from the legislative process; furthermore, also decrees of the tax administration were considered. The work also included an overview of the announcements published in the Official Journal of the tax authorities.

Mag. Kilches supervised the loose-leaf-work from the 22. supplement (1994) until the 34. supplement (2004).

The collection has up to 1500 pages.