Handbuch GUS

FiFo Ost

Date of Deregistration and Obligations of the Tax Authorities

Art. 120.

(1)116 The date on which the registered person serves the application for deregistration, shall be deemed to be the date of termination of registration.

(2)
 117 The date of delivery of the tax statement on the termination of the registration at the initiative of the tax authority shall be deemed to be the date of termination of registration.
(3)
 118 Persons whose registration has been terminated under par. 2 shall have the obligations under Art. 199, par. 3 through 6.


 
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