231. Ordinance of the Federal Minister for finance on the final review of social security checks
On the basis of §§ 86 and 89 of the income tax Act 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 40/2014, is prescribed:
§ 1. Social security checks (section 41a ASVG), performed by tax authorities, representatives of the social insurance institution of for trade and industry and the social insurance institution of the farmers at the closing meeting must (§ 149 BAO) participate on the provisional result according to the following provisions.
§ 2. The audit institutions have at least one week before the scheduled date of the final meeting on the progress of the investigations about eligible moving insurance conditions after of the GSVG, or after the BSVG in compulsory insurance conditions according to the ASVG, as well as on the place and time of the final meeting to inform the social insurance funds (§ 1).
§ 3. Participation in the final meeting is only allowed when social security checks as she covers those investigations of the examination bodies, concerning the cases of a conversion (§ 2).
§ 4. The information (section 2) and participation (section 3) are only to the extent permissible, as the tested and the people affected by the planned changeover beforehand have consented to.
§ 5. This Regulation shall enter with 31 December 2018 override.