231. Ordinance of the Federal Minister of Finance on the final meeting of social insurance exams
On the basis of § § 86 and 89 of the Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be arranged:
§ 1. In the case of social insurance exams (§ 41a ASVG), which are carried out by financial offices, representatives of the social security institution of the commercial economy and the social security institution of the farmers may take part in the final meeting (§ 149 BAO). the provisional result shall participate in accordance with the following provisions.
§ 2. The examination bodies have the social security institutions (§ 1) at least one week before the scheduled date of the final meeting on the state of the investigation into the possible conversion of insurance relationships according to the GSVG or according to the BSVG in compulsory insurance conditions according to the ASVG, as well as information about the place and time of the final meeting.
§ 3. Participation in the final meeting is only admissible in the case of social insurance exams in so far as it extends to those investigations of the examining bodies that relate to cases of a change (§ 2).
§ 4. The information (§ 2) and the participation (§ 3) are only permitted in so far as the paved and the persons affected by the planned changeover have agreed to it in advance.
§ 5. This Regulation shall not enter into force on 31 December 2018.