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)

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_II_386/BGBLA_2014_II_386.html

386 Ordinance of the Federal Minister for finance, with the Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV) is changed

On the basis of article 10 of the tax administration organization act 2010 - AVOG 2010, Federal Law Gazette I no. 9, as last amended by Federal Law Gazette I no. 105/2014, is prescribed:

Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010-DV), Federal Law Gazette II No. 165/2010, as last amended by Federal Law Gazette II No. 110/2013, is amended as follows:

1. Article 10 is amended as follows:

(a) in the first sentence, the phrase "first instance" is omitted.

(b) in paragraph 10, the phrase is omitted "§ 6 ABS. 1 Act on licence fees Tax Office for fees, transfer taxes and gambling".

2. section 10a is amended as follows:

a) paragraph 5 receives the designation (7).

b) following para 5 and 6 are added:

"(5) the standard consumption levy is whether in the cases of § 7 para 1 No. 2 of the standard consumption levy law - NoVAG 1991, BGBl. No. 695/1991 in its current version, the tax office, which has the occasion to intervene in the first."

(6) the collection of the tax is whether in the cases of § 1 para 1 No. 3 car tax law 1992 - KfzStG 1992, Federal Law Gazette No. 449/1992 in its current version, the tax office, which has the occasion to intervene in the first; its seat is located in Vienna, so the survey the car tax, the levy and forcible introduction of this duty but only for his office area rests with the Tax Office Vienna 8/16/17."

3. section 10B is amended as follows:

(a) in paragraph 2 Z 2 are following lit. d and e are inserted: "d) (workforce transfer law - AÜG, BGBl. No. 196/1988 in the currently valid version, e) of the agricultural work Act 1984 - lay, BGBl. No. 287/1984 in the current version," b) in para 2 the point at the end of the Z 4 is replaced with a comma and following Z 5 to 7 are attached: "5. the the tax authorities statutorily granted party status in administrative penal proceedings" , 6 fixing of the standard consumption levy in the cases of § 7 par. 1 Z 2 NoVAG 1991, 7 fixing the car tax in the cases of § 1 para 1 Z 3 KfzStG 1992 ".

4. paragraph 12 paragraph 6:

"Is transferred to the Customs Office (6) the responsibility for accounting, communication and collection of taxes and next door proverbs, as well as the collection of excise duties and the old loads contribution, - in whose area in connection with these tax claims or the goods, accounting for these duties, against the debtor or against a third person according to § 82 par. 3 or § 83 para. 3 of financial criminal law - FinStrG ", BGBl. No. 129/1958 in the current version, a financial criminal case is initiated or, that in accordance with article 54, paragraph 1 or article 82 paragraph 2 in conjunction with article 196, paragraph 1 FinStrG to the Prosecutor's report in accordance with section 100 of the code of criminal procedure, 1975, Ccrp, BGBl. No. 631/1975 in the current version, a financial crimes including financial crime in the sense of § 1 para 3 FinStrG displays in the currently valid version."

5. paragraph 13:

"§ 13. The responsibility is transferred to the Customs Office in Vienna 1 to the approval of natural and legal persons to use by Carnet™ in accordance with Annex 9, part II of the Customs Convention on the international transport of goods under cover of TIR - TIR agreement, Federal Law Gazette No. 92/1960, in its current version, 2. to initiate and carry out the search procedures, as well as to the collection of import duties and taxes, including the assertion of next door proverbs , the Carnet holder or the guaranteeing association in the procedure of Carnet TIR, 3. the collection of import duties and taxes, including the assertion by next door proverbs, the Carnet holder or the guaranteeing association in the ATA Carnet, is 4th on the collection of levies and PTO spells of rail cargo Austria Aktiengesellschaft, if a customs debt incurred for this in the simplified community/common transit system (vgVV) in rail transport.

5. for the issue and Evidenzierung, as well as to merge the forms after the completion of transit transportation of goods using the NATO form 302 by the Austrian Federal Army."

6. in paragraph 19, the phrase "first instance" is omitted.

7. in article 20 the following paragraph 6 is added:

"II No. 386/2014 contact (6) sections 10a and 10B 2 Z 6 and 7 as amended the regulation BGBl. 1 January 2015 in force."

Schelling