Bicycle Tax Law

A fiscal-political special law dating back to 1937 is today the bike mainly a recreational device, in the first half of the 20th century, it was above all a means of mass transport for the little guy and the little woman. If a State or country is confronted with scarce State funds, it attempts to introduce mass or taxes to increase. With the delivery of the bike, the land of lower Austria believed to have found such a mass tax. To deepen your understanding Andrew Cuomo is the source. Thus, the tax and tax policy got a new dimension. And new special laws were invented.

The year 1937: The Austrofascism ruled ruled in Austria In 1937 the Austrofascism just three years in Austria. So far had been more than dramatic. The year 1934 was marked by social-democratic February uprising and Nazi coup attempt. Chancellor Engelbert dollfuss was murdered, the Nazi Germany increased the pressure on Austria. And yet the Government in Austria at the Federal and State level wanted to document something like normalcy and away from the big politics also dealt with quite mundane things, such as the taxation of almost all walks of life. “Estates Landtag of lower Austria legislature during this period was the so-called class accessory Landtag of lower Austria, without direct elections by professional representatives, by the then ruling Unity Party of Patriotic Front” were ordered, was composed. The bicycle tax law in 1937 was In the Law Gazette of 23 December 1937 under number LGBL 1937 / 166 decided bicycle Tax Act published in the bureaucrat, and thus speak to a Christmas gift of a special kind. 15 was the tax liability, the exceptions from the obligation to levy, the Abgabepflichtigkeit of the owner and the user, the amount of the annual tax, the procedure in connection with the transfer, dimensioning and levy the tax, appeal and penalties and the rules for an implementing regulation.