Amendment Of The Regulation On The Implementation Of The Tax Administration Organization Act 2010 (Avog 2010 - Dv)

Original Language Title: Änderung der Verordnung zur Durchführung des Abgabenverwaltungsorganisationsgesetzes 2010 (AVOG 2010 - DV)

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386. Ordinance of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance for the implementation of the Tax Administrative Organization Act 2010 (AVOG 2010-DV)

On the basis of § 10 of the Tax Administrative Organization Act 2010-AVOG 2010, BGBl. I n ° 9, as last amended by the Federal Law BGBl. I No 105/2014, shall be arranged:

The ordinance of the Federal Minister of Finance for the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV), BGBl. II No 165/2010, as last amended by BGBl. II No 110/2013, shall be amended as follows:

(1) § 10 is amended as follows:

(a) In the first sentence, the phrase "First Instance" .

(b) In § 10, the word order is deleted "§ 6 (1) Broadcasting Fees Act, Tax Office for Fees, Traffic Control and Gambling" .

(2) § 10a is amended as follows:

(a) paragraph 5 shall be replaced by "(7)" .

(b) The following paragraphs 5 and 6 shall be inserted:

" (5) The collection of the standard consumption levy is incumbable in the cases of Section 7 (1) (2) of the Standards Consumer Procurement Act-NoVAG 1991, BGBl. No 695/1991 in the current version, the Finance Office, which was the first to take the occasion.

(6) The collection of motor vehicle taxes is incumbable in the cases of § 1 para. 1 Z 3 Motor Vehicle Tax Act 1992-KfzStG 1992, BGBl. No 449/1992 in the version in force, the tax office, which is the first to intervene; if its seat is located in Vienna, the tax office of Vienna 8/16/17 is responsible for the levying of the vehicle tax, the levying of the tax, and the compulsory collection of the tax. However, this levy shall only be introduced for the purpose of its official duties. "

(3) § 10b is amended as follows:

(a) In paragraph 2 (2), the following lit. d and e inserted:

" (d)

The Labour Force Transfer Act-AÜG, BGBl. No 196/1988, as amended,

e)

of the Landarbeitsgesetz 1984-LAG, BGBl. No 287/1984, as amended, '

(b) In paragraph 2, at the end of Z 4, the point shall be replaced by a supplement and the following Z 5 to 7 shall be added:

" 5.

the party position legally granted to the tax authorities in administrative criminal proceedings,

6.

the fixing of the standard consumption levy in the cases of Section 7 (1) (2) of the NoVAG 1991,

7.

the fixing of the vehicle tax in the cases of § 1 (1) (1) (3) of the KfzStG 1992 ".

4. § 12 (6) reads:

" (6) The responsibility for the collection, notification and collection of duties and secondary claims, as well as the collection of excise duties and the contribution to the old goods contract, shall be transferred to the customs office,

-

in the area of the latter's area in connection with these tax claims or the goods to which these charges are accounted for, against the debtor debtor or even against a third person pursuant to Section 82 (3) or Section 83 (3) of the Financial Criminal Law-FinStrG, BGBl. No 129/1958, as amended, a financial penalty procedure is initiated, or

-

According to § 54 (1) or § 82 (2) iVm § 196 para. 1 FinStrG to the Public Prosecutor's Office in accordance with § 100 of the Criminal Procedure Code 1975-StPO, BGBl. No 631/1975, as amended, which indicates financial offences, including financial crimes within the meaning of Section 1 (3) of the FinStrG Act, as amended. "

5. § 13 reads:

" § 13. Responsibility for transferring responsibility to the Vienna Customs Office

1.

for the authorisation of natural and legal persons for the use of Carnet TIRs in accordance with Annex 9 Part II of the Customs Convention on International Goods Transport with TIR TIR Carnet Agreement, BGBl. No 92/1960, as amended,

2.

for the initiation and implementation of the search procedures and the collection of import duties, including the assertion of secondary claims, the carnet holder or the guaranteeing association in the procedure with the TIR carnet,

3.

for the collection of the import duties, including the assertion of secondary claims, the carnet owner or the guaranteeing association in the procedure with Carnet ATA,

4.

for the collection of charges and additional claims in the case of Rail Cargo Austria Aktiengesellschaft, provided that a customs debt has been incurred for the purpose of the simplified Community/common transit procedure (vgVV) in the rail transport sector.

5.

for the purpose of issuing and evidencing, and for bringing together the forms after the end, the transit procedure for the carriage of goods by means of the NATO form 302 by the Austrian Federal Army. '

6. In § 19 the word order is deleted "First Instance" .

(7) In § 20, the following paragraph 6 is added:

" (6) § § 10a and 10b (2) Z 6 and 7 in the version of the BGBl Regulation. II No 386/2014 is 1. Jänner 2015 in force. "

Schelling