Tax Amendment Act 2015 - 2015 Abgäg

Original Language Title: Abgabenänderungsgesetz 2015 – AbgÄG 2015

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163. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the Fees Act 1957, the Basic Value Tax Act, 1987, the Local Tax Act 1993, the Federal Tax Code, the Common Notification Standard Act, the Transparency Database Act 2012, the Customs Law Implementing Act, the Waste Management Act 2002, the Alcohol Tax Act, the International Endangered Species Trade Act 2009, the Proprietary Medicinal Products Import Act 2010, the International Trade Act 2011, the International Trade Act 2011, the Beer Tax Act 1995, the Fertilizer Act 1994, the 2012, the EU Financial Code of Criminal Law, the Law on Forests, the Law of the Forestry Law 2002, the War Material Act, the Mineral Oil Tax Act in 1995, the Plant Protection Act of 2011, the Plant Law Act 1997, the Plant Protection Products Act 2011, the Product Pirates Act 2004, the Product Safety Act 2004, the Pyrotechnic Act 2010, the seed law 1997, the Sparkling Wine Tax Act 1995, the Safety Control Act 2013, the Explosives Act 2010, the Tobacco Control Act 1995, the Animal Health Act, which Marketing Standards Act, the Company Code and the Sales Tax Act are amended (Tax Amendment Act 2015-AbgÄG 2015)

The National Council has decided:

table of contents

Article 1

Amendment of the Income Tax Act 1988

Article 2

Amendment of the Corporate Tax Act 1988

Article 3

Amendment of the Reformation Tax Act

Article 4

Amendment of the Fees Act 1957

Article 5

Amendment of the Basic Value Tax Act 1987

Article 6

Amendment of the Local Tax Act 1993

Article 7

Amendment of the Federal Tax Code

Article 8

Amendment of the Common Reporting Standards Act

Article 9

Amendment of the Transparency Database Act 2012

Article 10

Amendment of the Customs Law-Implementing Act

Article 11

Amendment of the Waste Management Act 2002

Article 12

Amendment of the Alcohol Taxation Act

Article 13

Amendment of the Species Trade Act 2009

Article 14

Amendment of the Proprietary Medicinal Products Import Act 2010

Article 15

Amendment of the Foreign Trade Act 2011

Article 16

Amendment of the beer tax law 1995

Article 17

Amendment of the 1994 Fertiliser Act

Article 18

Amendment of the Oil Stock Corporation Act 2012

Article 19

Amendment of the EU Financial Criminal Law

Article 20

Amendment of the Financial Criminal Law

Article 21

Amendment of the Formal Inheritance Law 2002

Article 22

Amendment of the War Material Act

Article 23

Amendment of the Mineral Oil Tax Act 1995

Article 24

Amendment of the Plant Protection Act 2011

Article 25

Amendment of the Plant Protection Act 1997

Article 26

Amendment of the Plant Protection Products Act 2011

Article 27

Amendment of the Product Pirates Act 2004

Article 28

Amendment of the Product Safety Act 2004

Article 29

Amendment of the pyrotechnic law 2010

Article 30

Amendment of the 1997 seed law

Article 31

Amendment of the Sparkling Wine Tax Act 1995

Article 32

Amendment of the Security Control Act 2013

Article 33

Amendment of the Explosives Act 2010

Article 34

Amendment of the Tobacco Control Act 1995

Article 35

Amendment of the Animal Health Act

Article 36

Amendment of the Marketing Standards Act

Article 37

Amendment of the Company Code

Article 38

Amendment of the 1994 turnover tax law

Article 1
Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. The following paragraph 4a is inserted in § 2:

" (4a) Income from an activity as an organic-representative of a body, as well as from a highly personal activity, shall be attributed to the performancing natural person if the performance is charged by a body, which is under the influence of that person and does not have any independent operation which is to be lifted by that activity. Highly personal activities are only those as artists, writers, scientists, sportsmen and progeny. "

2. § 4 (12) reads:

" (12) The deposit repayment of entities shall be deemed to be a sale of a shareholding and shall lead to a reduction in the carrying amount of the shareholding in the case of the share holder (participant). In the case of deposit repayments and open payouts, the following shall apply:

1.

Deposits within the meaning of this provision are the applied basic, tribe or cooperative capital and other deposits and grants which are to be dismissed as capital reserves or to be expleted at the acquisition and economic cooperatives. including a participation, a right to participate in a right of pleasure and a capital from other financial instruments in accordance with Section 8 (3) (1) of the Corporate Tax Act 1988, as well as those liabilities to which the property of a -hidden basic, tribal or cooperative capital.

2.

The deposits do not include amounts which fall under § 32 (1) Z 3 or which have lost the property of a profit reserve or a balance sheet profit as a result of a re-establishment within the meaning of the Reformation Tax Act.

3.

The corporation shall record the status of deposits within the meaning of this provision by means of an evidence account and shall keep its increases by further deposits and allowances and reductions through distributions or other uses. to continue writing. In the case of mergers, conversions and splits, the period between the date of the preamble and the date of the decision of the re-start or the date of the re-start date shall be: -Contract

-

Deposits in the transferring body and

-

Deposit repayments by the transferring body

to the setting-up date in the evidence account of the transferring body. The evidence account shall be connected in the appropriate form of the annual tax return.

4.

An open payout requires positive internal financing. The internal financing is increased by annual surpluses within the meaning of the Company Code and is reduced by annual errors in the sense of the Company Code as well as by open payouts; in this case, hidden deposits and received Deposit repayments out of approach. Gains resulting from changes taking into account the fair value, the internal financing shall not increase until that date and extent in which they can be distributed in accordance with the provisions of the Company Law. The Federal Minister of Finance is authorized to set out in a regulation the further effects of conversion on the internal financing. The body shall record the state of the internal financing in accordance with Z 3. "

3. § 6 Z 6 shall be amended as follows:

(a) The lit. b and c are:

" (b)

If other circumstances arise which lead to a restriction of the tax law of the Republic of Austria in relation to other states, economic goods are also with those according to lit. a authoritative values.

c)

The tax liability according to lit. a and b shall be payable in installers on the basis of an application made in the tax declaration in the following cases:

-

in the case of the transfer of economic goods within the same taxable person's holding or transfer of establishments or premises in the sense of the lit. a in an EU/EEA State with comprehensive assistance and enforcement assistance;

-

in the event of a restriction of the tax law of the Republic of Austria in the sense of the lit. b in relation to an EU/EEA State with comprehensive assistance and enforcement assistance. "

(b) After lit. c are the following lit. d to g is added:

" (d)

The rates according to lit. c are to be paid for assets of fixed assets evenly over a period of seven years, with the first instalment of one month following the announcement of the levy and the other instalment on 30 September of the Subsequent years are due. By way of derogation, open rates shall be due in so far as economic goods, establishments or premises

-

shall be sold,

-

discontinue in any other way; or

-

be transferred to or transferred to a state that is lit by lit. c is not collected.

The entry of these circumstances shall be notified to the competent tax authority within three months from the date of entry.

e)

The rates according to lit. (c) are to be paid evenly over a period of two years for the assets of the oratory assets, the first instalment due on the expiry of one month after the date of notification of the levy and the second instalment on 30 September of the following year .

f)

In the sense of the lit. a) The values which would have been applied in the event of a delivery to a company wholly independent of the taxable person are to be used for the transfer or transfer of assets or establishments (premises) from abroad to the country. This applies analogously to other services.

g)

If there are other circumstances in the sense of the lit. b), which lead to the creation of the tax law of the Republic of Austria in relation to other states, are also economic goods with the according to lit. (f) to set relevant values.

h)

Deviating from lit. (f) and (g) in the case of economic goods for which the duty to pay has not been fixed, shall be subject to the continuing book values; § 27 (6) (1) (1) (lit). e is to be applied mutatily. "

4. § 18 (8) is amended as follows:

(a) In Z 2 lit. b becomes "§ 10 (2) of the Government Act" by "Section 10 (2) of the eGovernment Act" replaced.

b) In Z 3 lit. b is added as the last sentence:

"This shall also apply if a grant pursuant to Section 1 (1) (7) has been made from the operating assets, insofar as it is not to be taken into consideration as an operating expenditure in accordance with Section 4a (1)."

c) In Z 4 lit. a is "GeltendDeal" by "Period of validity" replaced.

Section 27 (6) is amended as follows:

a) The previous Z 1 lit. a becomes Z 2, the previous Z 1 lit. b is omitted and the previous Z 2 to 4 become Z 3 to 5.

(b) Z 1 is:

" 1.

Circumstances which lead to a restriction of the tax law of the Republic of Austria in relation to other States with regard to an economic good within the meaning of the third paragraph or a derivative within the meaning of paragraph 4.

a)

In the event of a natural person being drawn into an EU/EEA State with a comprehensive assistance and enforcement assistance, the amount of duty incurred in the tax declaration shall be subject only to the amount of duty incurred as a result of the tax return, which shall be subject to the following: However, it shall not be possible to fix the debt to the actual sale of the commercial good or derivative. This also applies in the case of the free transfer of an economic good or derivative to another natural person established in an EU/EEA State with comprehensive assistance for the purpose of executing the law.

b)

The actual disposal is also a later departure or the subsequent transfer of the commercial good or derivative into a state which is lit by lit. a is not covered.

c)

The actual sale shall be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. § 205 of the Federal Tax Code is not applicable.

d)

In all, not in lit. § 6 Z 6 lit are cases mentioned above. c and d apply accordingly.

e)

In the case of the creation of the tax law of the Republic of Austria in relation to other countries, the value shall be deemed to be the cost of acquisition. If, in the case of non-determined duties, the reentry into the tax law of the Republic of Austria is effected, the original cost of acquisition, but not more than the common values, shall be the decisive one. The subsequent sale shall not be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. If the taxable person proves that increases in value have occurred in the EU/EEA area, they must be deducted from the disposal proceeds. "

c) In the new Z 2 second sentence, the reference "lit. b" by reference "Z 1" replaced.

(6) § 27a is amended as follows:

(a) para. 3, z 2 lit. b is:

" (b)

in the case of the restriction of the right of taxation (Article 27 (6) (1)) and, in the case of removal or other withdrawal from the depot (Article 27 (6) (2)), the difference between the common value at the time of the entry of the circumstances, the restricting the right of taxation, or the removal or other excretion and the cost of acquisition. In the cases of non-determined duties of duty (§ 27 paragraph 6 Z 1 lit. (a) are between withdrawal or Transfer and disposal of impairment losses at most to the extent of the basis of assessment in the case of withdrawal or transfer to be taken into account in so far as they are not taken into account in another State. "

(b) In paragraph 3, Z 2 lit. c) "§ 27 (6) Z 2" by "§ 27 (6) Z 3" replaced.

(c) In the first sentence of paragraph 5, the word order shall be: "a special tax rate" through the phrase "the special tax rates" is replaced and in the last sentence the phrase "the special tax rate" through the phrase "a special tax rate" replaced.

7. In Article 30 (4), the following changes shall be made as follows:

(a) The first sentence reads:

"As far as land plots were not tax-caught on 31 March 2012 without taking into account tax exemptions, the following items shall be used as income:"

(b) In Z 1, after the third sentence, the point and the word sequence shall be deleted "and is to be notified to the tax office." .

(8) In § 30b (5) the reference to " 1 and 4 " by reference to " 1, 1a and 4 " replaced.

9. In Section 41 (1) Z 5, after the phrase "the increased retirement amount" the phrase, including the punctuation ", the increased amount of traffic offset" inserted and the reference to "§ 62 Z 10" by reference to "§ 62 Z 10 and Z 11" replaced.

10. In § 70 para. 2 Z 2 last sentence is "35%" by "25%" replaced.

11. In § 77 (3) the word order is deleted in the second sentence "and contributions to churches and religious communities recognized by law in accordance with § 18 para. 1 Z 5" .

12. In § 93 (5), the third indent reads:

"-

the date of the restriction of the tax law in accordance with § 27 (6) Z 1 corresponds to the date of the notification in the sense of § 94 Z 7. "

13. § 94 Z 7 reads:

" 7.

In the case of capital gains pursuant to § 27 (6) (1) (1), unless the taxable person reports to the offtake the restriction of the taxation right. In the case of such a declaration, the deduction shall be deducted if the taxable person has a notice of duty within the meaning of § 27 (6) (1). In the case of deposits of funds and other claims not securitised in the case of credit institutions within the meaning of Article 27a (1) (1) (1) (1), the debtor of the capital gains (§ 93 (2) (1) second sentence) shall be deemed to be the custodian of the debtor. Place within the meaning of Section 95 (2) (2) (2) lit. a. "

14. § 95 (3) Z 3 is amended as follows:

(a) The second and third sublines shall be exchanged. The point at the end of the second partial trix of the nunmehrigen is replaced by a line point; the line point at the end of the third partial trich is replaced by a point.

(b) In the second part of the case, the word sequence shall be: "the withdrawal within the meaning of § 27 (6) (1) (b) (b)" through the phrase "the restriction of the right of taxation within the meaning of section 27 (6) Z 1" replaced.

(c) In the third part of the report, the reference to "§ 27 para. 6 Z 1 lit. a" by reference to "§ 27 (6) Z 2" replaced.

15. § 100 shall be amended as follows:

(a) In § 100 (1), second sentence, the word order is deleted "35%, if the taxable person is a natural person, otherwise" .

(b) the following paragraph 1a is inserted:

" (1a) The debtor (§ 100 (2) second sentence) may, in the case of domestic income pursuant to § 99 (1) Z 6 and 7, always withhold a deductions tax of 25% if the debtor of the withholding tax (§ 100 para. 2, first sentence) is a corporation within the meaning of the § § § § § § 100 para. 1 (1) of the Corporate Tax Act 1988. "

16. In § 108g (5), the phrase in the fourth sentence shall be: "25%" through the phrase "27.5%" replaced.

17. § 124b is amended as follows:

(a) In Z 185 lit. c is replaced by a dash in the last sentence of the point and the word order " where from 1. January 2016 by way of derogation from § 37 (8) and § 95 (1) of the special tax rate or the capital gains tax is 27.5%. " .

(b) Z 225 is:

" 225.

§ 4 (2) and (3) and § 28 (7), in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. For the first time, January 2013 will apply to errors in the assessment for the calendar year 2004, which relate to the assessment periods from 2003 onwards. "

c) In Z 232, the word order in the last sentence "after 31 December 2012" through the phrase " before the 1. Jänner 2017 " replaced.

d) In Z 275 the reference together with the punctuation " , Z 21 and Z 34 " by reference to "and Z 21" replaced.

e) In Z 288, the "§ 18" the phrase " 1 Z 7 and " inserted.

(f) In Z 292 lit. c is before "§ 33 (5) Z 3" the standard including the punctuation "§ 18 para. 3 Z 2," inserted.

g) In Z 293 the expression " BGBl. II " by the expression " BGBl. I " replaced.

(h) After Z 297, the following Z 298 to 308 are added:

" 298.

Section 2 (4a) in the version of the Federal Law BGBl. I No 163/2015 shall be applied for the first time for marketing years beginning after 31 December 2015.

299. a)

§ 4 (12) in the version of the Federal Law BGBl. I n ° 118/2015 is for the last time before the 1. January 2016 to apply deposit repayments and open payouts.

b)

§ 4 (12) in the version of the Federal Law BGBl. I No 163/2015 shall be applied for the first time for deposit repayments and open payouts decided after 31 December 2015. Where:

-

The Federal Law Gazette of the Federal Republic of Germany (BGBl) according to § 4 (12). I n ° 118/2015 on the evidence account recorded deposit status as well as the state of the internal financing are in accordance with Section 4 (12) in the version of the Federal Law BGBl. I No 163/2015.

-

According to § 4 (12) in the version of the Federal Law BGBl. I n ° 118/2015 on the evidence account recorded amount of the difference in the amount of the difference shall no longer be held separately in evidence. In the past, the level of internal financing which has been recognised as being due to the changes in the amount of the funds to be continued will only increase to that date and extent in which they can be distributed in accordance with the provisions of the Company Law.

300.

§ 6 Z 6 in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force. § 6 Z 6 lit. b in the version before the Federal Act BGBl. I No 163/2015 shall be used for the last time for transfers and transfers before the 1. Jänner 2016.

301.

Section 18 (8) in the version of the Federal Law BGBl. I No 163/2015 shall be applicable to all contributions and contributions paid after 31 December 2016.

302.

§ 27 (6), § 27a (3) (2), § 93 (5), § 94 (Z) 7, § 95 (3) (3) (3), in each case in the version of the Federal Law BGBl. I No 163/2015 will be 1. Jänner 2016 in force. § 27 (6) Z 1 lit. b in the version before the Federal Act BGBl. I No 163/2015 shall be applicable to circumstances which result in a loss of the tax law of the Republic of Austria and before 1. Jänner 2016.

303.

§ 27a (5) in the version of the Federal Law BGBl. I No 163/2015 is from 1. Jänner 2016.

304.

§ 70 sec. 2 Z 2 in the version of the Federal Law BGBl. I No 163/2015, shall be applied for the first time if:

-

the income tax is assessed, in the case of the apportionment for the calendar year 2016,

-

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for payroll periods ending after 31 December 2015.

305.

Section 77 (3) in the version prior to the Federal Act BGBl. I No 163/2015 is to be used for the last time in the case of payroll periods before 1 January 2015. Jänner 2017 end.

306.

Section 100 (1) and (1a) in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force.

307.

§ 108g (5) in the version of the Federal Law BGBl. I No 163/2015 is from 1. Jänner 2016. "

Article 2
Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In § 8 paragraph 4 Z 2 lit. (b) in the last part of the item, the point shall be replaced by a dash and the following partial line shall be added:

"-

Amounts according to § 6 Z 6 of the Income Tax Act 1988, except those according to § 6 Z 6 lit. a last sentence of the Income Tax Act 1988. "

2. In § 13 (3), the last sentence shall be deleted and the following sentences shall be added:

" The sum of the income in accordance with Z 1 and 2 is to be reduced by the sum of the contributions made during the assessment period within the meaning of Section 27 (5) (7) of the Income Tax Act 1988, in so far as the capital gains tax has been withheld and paid off. is. If the grant of the capital gains tax takes place on the basis of a double taxation agreement, the sum of the benefits is to be reduced in so far as it is not definitively charged with capital gains tax. This shall also apply if the discharge takes place after the removal of the capital gains tax; the subsequent discharge shall be deemed to be a retroactive event within the meaning of section 295a of the Federal Tax Code. "

3. In Section 17 (2) (3), the word order shall be deleted "with the consent of the Insurance Supervisory Authority" .

4. In Section 22 (2), the word order shall be deleted "Capital Gains and" .

5. § 24 (5) reads:

" (5) corporation tax, which does not apply to income within the meaning of Article 13 (3) and (4), shall be credited in the apportionment in accordance with the following provisions:

1.

The corporation tax is fixed and paid upon delivery of the tax return on the basis of an apportionment.

2.

The private foundation is responsible for donations within the meaning of Section 27 (5) (7) of the Income Tax Act 1988, for which the capital gains tax has been paid.

3.

(a) the tax base for the credit note shall be the difference between:

-

the sum of the income to be taxed separately in accordance with section 13 (3), and

-

the sum of the grants within the meaning of Section 27 (5) (7) of the Income Tax Act 1988, if it exceeds the sum of the income in the sense of the first sub-division.

b)

If the grant of the capital gains tax takes place on the basis of a double taxation agreement, the sum of the benefits in the determination of the basis of assessment is given in accordance with lit. a to the extent that it is not definitively charged with capital gains tax. This shall also apply if the discharge takes place after the transfer of the capital gains tax; the subsequent discharge shall be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code.

4.

If the corporation tax is credited to the years prior to 2011, the credit note is 12.5% of the tax base according to Z 3. If the corporation tax is credited for the years starting in 2011, the credit will be 25% of the tax base according to Z 3. The corporate tax of the years prior to 2011 is to be credited with priority.

5.

The private foundation carries out an evidence account in which the annual corporate income tax, the credited amounts and the remaining balance for each credit note are continuously recorded.

6.

In the case of the dissolution of the private foundation, the amount of the credit according to Z 3 and 4 shall be determined. In the calculation of the credit after Z 3, the remaining amount according to Z 5 must also be treated as a grant within the meaning of Section 27 (5) Z 7 of the Income Tax Act 1988. Deviating from Z 3 lit. b is to be reduced in spite of the removal of the capital gains tax in the event of a possible subsequent discharge of the amount of the amount of the application. The credit shall be issued with the last apportionment. "

6. In § 26c, after Z 56 the Z 57 and the Z 58 are added:

" 57.

§ 8 (4) and Section 17 (2) (3) of the Federal Law Gazette (BGBl). No. 163/2015 will be 1. Jänner 2016 in force.

58.

§ § 13 (3) and § 24 (5) Z 3 and Z 4, in the version of the Federal Law BGBl. I No 163/2015, enter 1. Jänner 2016 in force and apply to all open procedures. Section 24 (5) Z 6 in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force and is applicable to private foundations whose dissolution has been entered into the company's register in accordance with § 35, Section 5, second sentence of the Private Foundations Act after 31 December 2015. "

Article 3
Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In Section 1 (2), the sentences are three to seven and in the second sentence the last half-sentence shall be replaced by the following half-sentences:

" the duty to pay is to be paid on the basis of an application made in the tax declaration in installers; § 6 Z 6 lit. d bis e of the Income Tax Act 1988 to apply mutagentily. "

2. § 3 is amended as follows:

(a) In paragraph 1 Z 2, second indent, the first sentence is:

" If assets are transferred in whole or in part, for which the tax liability has not been fixed in the case of the accepting entity or a corporate body of the accepting body, or in accordance with Section 16 (1a) , the updated book values shall, at the most, be the values to be applied. "

(b) In paragraph 1 (3), the word order shall be " and the status of deposits within the meaning of Section 4 (12) (2) (2) (2) lit. b of the Income Tax Act 1988 " through the phrase "and the existing deposits within the meaning of Section 4 (12) of the Income Tax Act 1988" replaced.

3. § 5 (1) is amended as follows:

(a) Z 3 and 4 are:

" 3.

To the extent that the tax law of the Republic of Austria is restricted in respect of the transferred assets due to the merger, Z 1 shall also apply to shareholders who are in a State of the EU/EEA area with a comprehensive office and/or Enforcement aid is established.

4.

To the extent that the tax law of the Republic of Austria is restricted with regard to the shares of the transferring entity in the receiving body, these are with the receiving body of the body with the according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 (6) (6) (lit). c to e of the Income Tax Act 1988 shall apply mutagenly. "

b) In Z 5 the second half-sentence is:

" these are with those according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

4. In Section 7 (2), the sentences are three to six and the second sentence reads as follows:

" Where, in the course of the conversion, the tax law of the Republic of Austria is restricted with regard to an EU/EEA State with comprehensive assistance and enforcement assistance, the tax liability arising under Section 20 of the Corporate Tax Law in 1988 shall be applied to: The reason for an application in the tax return is to be paid in installers, § 6 Z 6 lit. d bis e of the Income Tax Act 1988 to apply mutagentily. "

5. § 9 shall be amended as follows:

(a) In paragraph 1 (2), the last sentence is:

" § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall be applied mutagentily. "

(b) In paragraph 1, Z 3, the second indent, the first sentence is:

" If assets are transferred in whole or in part, for which the tax liability has not been fixed in the case of a legal successor or in the case of a corporate body of a legal successor or has not been established in accordance with Section 16 (1a), the following shall be: the initial cost of the book, or the initial cost of acquisition, but not more than the common values. "

(c) In paragraph 6, the word order shall be " and the status of deposits within the meaning of Section 4 (12) (2) (2) (2) lit. b of the Income Tax Act 1988 " through the phrase "and the existing deposits within the meaning of Section 4 (12) of the Income Tax Act 1988" replaced.

6. § 16 shall be amended as follows:

(a) In paragraph 1, sentence 2, the last half sentence shall be:

" are those according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

(b) In paragraph 1, the sentences three to six shall be replaced by the following:

" In this case, open rates shall also be payable if, as a further consequence, the consideration is divaded by the bringing-in end or if it fails in any other way. In the case of partial limitation of the tax law of the Republic of Austria, the profit determined in accordance with the second sentence of the special tax rate is to be applied in accordance with Section 27a (1) (2) of the Income Tax Act 1988. In this case, open rates shall be due only if the consideration is to be sold in return by the bringing-in end or in other ways to be excluded. "

(c) The following paragraph 1a is inserted after paragraph 1:

" (1a) By way of derogation from paragraph 1, in the case of the introduction of capital shares within the meaning of Article 12 (2) (3) by an unlimited taxable capital company or acquisition and economic cooperative in a company referred to in the annex, Member States of the European Union:

-

Paragraph 1, first sentence, shall apply.

-

If an international voyage is created by the introduction within the meaning of Section 10 (2) of the Corporate Tax Act 1988, or if its extent is changed by new shares or by allocation to the existing participation, a Tax liability with regard to the difference between the carrying amount and the value on the date of application of the income tax in accordance with § 6 Z 14 of the Income Tax Act 1988, if the share of the capital from the accepting company in a further sequence is sold out or otherwise removed from the operating assets. This shall not apply in so far as the shares in the accepting entity are transferred in a remuneration prior to the emergence of the tax liability.

-

Impairment losses entered between the application date and the disposal (extermination) shall be taken into account at most in the extent of the difference. "

(d) In paragraph 2 (1), the reference " 1 and 3 " by reference " 1, 1a and 3 " replaced.

7. § 18 (1) is amended as follows:

(a) In Z 1, the following second sentence shall be added:

"In the event of a partial limitation of the tax law in accordance with § 16 (1) fourth sentence, the acquiring corporation has to use the acquired assets with the book values."

(b) In Section 18 (1) (3), second indent, the first sentence shall be:

" If assets are transferred in whole or in part, for which the tax liability has not been fixed in the case of the accepting entity or a corporate body of the accepting entity, or in accordance with Section 16 (1a) of this Regulation, the amount of assets is not set. shall be the continued carrying amounts, but not more than the common values. "

8. In Section 20, Section 2, Z 5, after the phrase "§ 16 (1) or (2) (2) (1)" the phrase " in the version of the Federal Act before BGBl. I No 163/2015 " inserted.

8a. In Section 20, Section 7, Z 1, the second sentence of the reference shall be: "§ 16 para. 1 third to last sentence" by reference "Section 16 (1a)" replaced.

9. In § 21 the following closing part is added:

"This also applies to losses in accordance with § 23a of the Income Tax Act 1988, whereby the acquiring corporation for this § 23a of the Income Tax Act 1988 has to continue to apply mutagenly."

10. § 24 (1) Z 3 reads:

" 3.

To the extent that the tax law of the Republic of Austria is restricted in respect of the property in the context of the concentration, those according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

11. In § 25 (1) Z 2, the second indent, the first sentence is:

"Where assets are taken over, for which the debt is not fixed, the initial acquisition costs or retained book values shall, at the most, be the object of the common values."

12. § 29 (1) Z 3 reads:

" 3.

Insofar as the tax law of the Republic of Austria is restricted with regard to the assets under the reallocation to a foreign successor company, the law of the Republic of Austria according to § 6 Z 6 lit. shall be limited. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

13. In § 30 (1) Z 2, the second indent, the first sentence is:

" If assets are taken over, for which the tax liability has not been fixed in the case of the accepting successor, or has not been incurred in accordance with Section 16 (1a), the continuing book values shall be the case in the case of the accepting successor business operator. or the original cost of acquisition, but not more than the common values. "

14. § 36 (3) amended as follows:

(a) Z 1 is:

" 1.

To the extent that the tax law of the Republic of Austria is restricted with regard to the shares of the transferring entity in the receiving body, these are with the receiving body of the body with the according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

b) In Z 2 the second half-sentence is:

" these are with those according to § 6 Z 6 lit. a of the Income Tax Act 1988, subject to § 6 Z 6 lit. c to e of the Income Tax Act 1988 shall apply mutagenly. "

15. In 3. The following Z 30 shall be added after Z 29:

" 30.

§ 1 (2), § 3 (1), § 5 (1) Z 3 to 5, § 7 sec. 2, § 9 para. 1 Z 2 and 3, § 16 para. 1, 1a and 2, § 18 paragraph 1 Z 3, § 20 sec. 2 Z 5 and para. 7 Z 1, § 21, § 24 para. 1 Z 3, § 25 paragraph 1 Z 2, § 29 para. 1 Z 3, § 30 para. 1 Z 2 and § 36 para. 3 Z 1 and 2, in the version of the Federal Law BGBl. I No 163/2015, shall be applied for the first time to the changes which are decided or underwritten after 31 December 2015. '

Article 4
Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. No 267/1957, as last amended by the Federal Law, BGBl. I No 105/2015, shall be amended as follows:

1. In § 11, the following paragraph 3 is added.

" (3) The amounts listed in subheading 5 (1) and (6) (1) and (2) of section 14 shall be valid for entries and supplements which are submitted electronically using the Citizen Card function (§ § 4 ff E-GovG).

-

from 3,90 Euro

to 2,30 Euro,

-

from 14,30 Euro

to 8,60 Euro,

-

from 21,80 Euro

to 13,10 Euro,

-

from 47,30 Euro

to 28.40 euros. "

2. In § 14a enters the place of the quote "§ 14" the citation "§ 11 (3) and § 14" .

3. In § 37, the following paragraph 37 is added:

" (37) § 11 (3) occurs with 1. Jänner 2016 in force. "

Article 5
Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In § 4 (1), the second sentence reads:

" In the case of transactions according to § 1 (2a) and (3), in the case of operations under the Reformation Tax Act and in the case of acquisitions in accordance with § 7 (1) Z 1 lit. b and c is the tax always to be calculated from the property value. "

2. In § 7 para. 1 Z 2 lit. a takes the place of the word order "an economic entity" the phrase "an economic entity or parts of an economic entity" .

3. § 18 para. 2p reads:

" (2p) § 1 para. 2a, 3, 4 and 5, § 3 para. 1 Z 2, 2a and 7, § 4, § 7, § 9 Z 3, § 10 para. 1, § 11 para. 3 and § 13 para. 1 in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. Jänner 2016 in force and shall apply to employment operations that will be realized after 31 December 2015 or if the deceased is deceased after 31 December 2015. § 3 paragraph 1 Z 7a in the version of the Federal Law BGBl. I n ° 118/2015 will be 1. January 2016 in force and is to be applied to gainful employment when the deceased died after 31 December 2015. If the tax liability arises after 31 December 2015, however, the acquisition was either before the 1. Jänner 2016 is realized or is the testator before the 1. Jänner died in 2016, the tax debtor can declare in writing to the tax self-calculating party representative or to the tax office that the tax is subject to the provisions of this law in the version of the Federal Act BGBl. I No 118/2015. Due to the entry into force of the Federal Law BGBl. I n ° 118/2015, no acquisition will be carried out.

Changes in the shareholder's stock, which are before the 1. Jänner 2016 shall not be taken into consideration for the realization of the facts of section 1 (2a). If shares in the company assets or in the company which were held on 31 December 2015 are transferred to the trustee after that date, the last sentence of § 1 (2a) of the last sentence and the last sentence of the last sentence shall not be applied. If at 31 December 2015 at least 95% of the shares in the company's assets or in the company are held in the hands of a person or group of companies in accordance with § 9 of the Corporate Tax Act 1988, Section 1 (3) is in the version of the Federal Law BGBl. I n ° 118/2015 also apply to legal transactions, provided that the percentage is changed, but not less than 95% and in relation to these shares does not already result in a fact of the § 1 para. 3 in the version of the Federal Law BGBl. I n ° 118/2015. "

Article 6
Amendment of the Local Tax Act 1993

The Local Tax Act 1993, BGBl. No 819/1993, as last amended by the Tax Amendment Act 2011, BGBl. I No 76/2011, shall be amended as follows:

Section 11 (3) reads as follows:

" (3) A municipal tax amount which is calculated by the tax debtor himself and is known to the tax authority within the framework of the self-calculation is enforceable. If no self-calculated amount of the tax authority is disclosed or if the self-calculation proves to be not correct, the charge shall be fixed with a decision to pay the levy. It may be waived from the release of such a levy if the debtor subsequently rectifies the self-calculation within three months from the date of submission of the declaration of duty; if the correction proves to be not correct, the the municipality to issue a municipal tax notice. "

Article 7
Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. In Section 30 (2), the word shall be: "Cold," With the following text, in each case after the word "Heat," Inserted with the following accoration.

2. In § 125 (1), second subparagraph, second sentence, the position of the citation shall be replaced by "§ 10 para. 2 Z 4" the citation "§ 10 (2) (3) and (3) (3) (3)" .

(3) In § 209, the following paragraph 5 is added:

" (5) In cases where, under the provisions of the Income Tax Act 1988 or the Reformation Tax Act, the resulting income or corporate income tax liability has been agreed, but the tax liability has not been fixed, shall, however, expire at the latest ten years after the end of the year in which the retroactive event has occurred. '

4. In § 242, the previous text receives the sales designation "(1)" and the following paragraph 2 is added:

"(2) Credits of less than five euros shall not be repaid by officals."

5. In Section 242a (1), the position of the citation "§ 242 first sentence" the citation "§ 242 (1) first sentence" .

6. In § 323, paragraph 46 is added:

" (46) § 209 (5) in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force. Section 209 (5) is to be applied for the first time to cases in which, under the provisions of the Income Tax Act 1988 or the Reformation Tax Act, an income or corporate income tax liability arising after 31 December 2005 , but the tax liability has not been fixed. "

Article 8
Amendment of the Common Reporting Standards Act

The Common Reporting Standards Act, BGBl. I No 116/2015, shall be amended as follows:

§ 117 reads:

" § 117. This federal law comes with 1. Jänner 2016 in force. "

Article 9
Amendment of the Transparency Database Act 2012

The Transparency Database Act 2012-TDBG 2012, BGBl. I n ° 99/2012, as last amended by the Federal Act BGBl. I No 17/2015, shall be amended as follows:

1. Section 1 (1) Z 6 reads as follows:

" 6.

the indication of the conditions necessary for the granting, the cessation or recovery of a service within the meaning of Section 4 and in the sense of the agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on a transparency database. "

2. § 1 para. 2 reads:

" (2) The transparency database serves to process the service offered in accordance with § 4 (1) Z 2 of the service offer within the meaning of the agreement between the federal government and the countries according to Art. 15a B-VG on a transparency database, as well as the processing of the data relating to the services covered by section 23 (2). "

3. In Section 5 (2) (1) (1), the words "plus the references within the meaning of Section 67 (1) of the EStG 1988 and"

4. § 9 para. 2 Z 5 reads:

" 5.

the amount of maintenance compensation in accordance with Section 33 (4) (3) of the EStG 1988; "

5. § 23 (1) Z 1 lit. c is:

" (c)

transfer payments within the meaning of Article 9 (2) (2) (2) to (8); "

6. The following paragraph 4 is added to Article 25 (3):

" (4) For the purpose of data communication pursuant to Section 1 (1) (1), services which are the contracting entities of the private sector shall have the right, in accordance with Section 10 (2) of the E-GovG, to equip the public sector with the provision of their data applications with these to request encrypted BPK from the root number register authority. In the case of data communications pursuant to paragraph 1 (1) (2), the contracting entities of the private sector shall be entitled to determine these data via the business register. "

7. In Article 32 (6), the following sentence shall be inserted after the first sentence:

"Eligible entities in a country shall also be entitled to inspect federal and state data during that period for which it has committed to carry out performance notifications in the transparency database."

8. In § 32 (7) the word "last" by the word "Third" replaced.

Article 10
Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) para. 1 reads:

"(1) The customs law shall be carried out in the field of application in accordance with the provisions of this Federal Law."

(b) para. 2 reads:

"(2) The customs law shall include the customs legislation of the European Union, this federal law and the regulations issued in the implementation of this Federal Law, insofar as they relate to the import or export of goods."

(c) the following paragraph 4 is added:

" (4) To the extent that the provisions of the Customs Code of the Union, Regulation (EU) No 952/2013 establishing the Union Customs Code, OJ L 327, 30.4.2013, p. No. OJ L 269, 10.10.2013 p. 1 (Customs Code), as amended by the corrigendum OJ L 327, 28.12.2013, p No. 90., regulations of the European Commission, which are to be adopted by the European Commission, are to be applied and implemented by the Federal Minister of Finance and the Federal Minister of Finance. "

2. § 2 shall be amended as follows:

(a) In paragraph 1, the word order shall be " The customs legislation of the Union referred to in § 1, this Federal Act and the regulations issued in the implementation of this Federal Law, as well as the general provisions of the tax law and the international law applicable in Austria, as far as they are concerned Import and export duties (customs legislation within the meaning of Article 1 of the Customs Code) " through the phrase "The customs legislation referred to in Article 1, as well as the general rules of taxation applicable in Austria and the international law applicable in Austria, insofar as they relate to the import or export of goods" replaced.

(b) (2).

(3) § 2a is amended as follows:

(a) In paragraph 1, the first sentence of the first sentence shall be:

" In the case of central customs clearance (Art. 179 of the Customs Code) shall not apply to any other import duties, "

(b) In paragraph 1, second sentence, instead of the reference "of Article 215 (4) ZK" the reference "Art. 87 (4) of the Code" .

(c) In paragraph 4, in the first sentence of the reference " Council Decision of 29 September 2000 on the system of the European Communities ' own resources of 29 September 2000, OJ L 327, 30.12.2000, p. No. OJ L 235 of 7. October 2000, p. 42 " by reference 'Decision 2007 /436/EC, Euratom on the system of the European Communities' own resources, OJ L 327, 30.4.2007, p No. OJ L 163, 23.06.2007 p. 17 " replaced, the phrase "of 25%" No.

4. § 4 shall be amended as follows:

(a) In paragraph 1, instead of the reference "Article 4 ZK" the phrase " Art. 5 of the Customs Code or other customs legislation of the European Union " .

(b) In paragraph 2, Z 1 reads:

" 1.

"handling" means the totality of the acts required to supply goods at the place of office or at an approved place of goods (Z 18), a customs procedure, a recovery pursuant to Title 5, Chapter 4 of the Code or re-export, , including the examination of summary declarations and the examination of goods which are in temporary custody; "

(c) In paragraph 2, the Z 3 is deleted.

(d) In paragraph 2 (2) (12), the term "Customs law" in each case the phrase "and the tasks referred to in § 6 of this Directive" inserted.

(e) In paragraph 2, Z 16 shall replace the reference "Article 82 ZK" now the reference " Art. 254 of the Customs Code " .

(f) In paragraph 2, Z 18, the word order shall be "other provisions of customs law" through the phrase "the re-export, destruction or destruction as well as the task for the benefit of the state treasury" replaced.

(g) In paragraph 2 (2) (14) to (18), the end of the period shall be replaced by a stroke, and the following Z 19 shall be added:

" 19.

"Prohibitions and restrictions" depending on the context, also trade policy measures. "

5. In § 8 (2), the reference "§ 84 of the Code of Criminal Procedure" by reference "§ 78 of the Code of Criminal Procedure" replaced.

6. § 10 shall be amended as follows:

(a) In paragraph 1, the last sentence is deleted.

(b) (3).

7. § 11 together with the title shall be amended as follows:

(a) The title shall be the text "and approved warrior places" added.

(b) In paragraph 7, after the phrase "The customs offices of willing economic operators" the phrase "permanent in accordance with the customs legislation" inserted; the phrase "and which provides a guarantee of compliance with customs regulations on the basis of the location of the right of disposal" No.

(c) In paragraph 8, the term "Copies" through the phrase "the position and the handling" replaced.

(d) In paragraph 9, the term "Willingly Bewilted Place" by the term "registered place of goods" replaced.

8. In Section 13 (1), the name shall be: "Federal Minister for Public Economy and Transport" by the name "Federal Minister for Transport, Innovation and Technology" replaced.

9. § 20 shall be amended as follows:

(a) In paragraph 2, the reference "Article 38 (1) (a ZK)" by reference " Art. 135 (1) of the Code " replaced.

(b) In paragraph 5, before the word order, "through other forms of willpower," the phrase "due to customs legislation" inserted; the reference "(Article 233 ZK-DVO)" No.

10. § 21 (1) is amended as follows:

(a) In lit. a eliminates the citation "(Article 233 ZK-DVO)" , instead of the word sequence "through other forms of willpower" the phrase "due to customs legislation" , before the word order "determining control measures" the phrase "by Regulation" inserted.

(b) In lit. d no reference "(Article 233 ZK-DVO)" , instead of the word sequence "through other forms of expression of will" the phrase "due to customs legislation" inserted.

11. § 23 shall be amended as follows:

(a) In paragraph 1, before the term "People" the text "Without prejudice to Article 51 of the Customs Code" , before the text "special recording requirements" the word "Meet" .

(b) In paragraph 2, first sentence, the word order shall be "through three years" through the phrase "Five Years" replaced.

12. In § 24 (1), last sentence, the word order is deleted "about the fittings" .

13. The heading to § 26 reads:

"Seizure of goods and business documents".

14. In § 27 (1), the second sentence is deleted.

15. § 30 (2) reads:

' (2) The undertakings used for the commercial carriage of persons or goods above the customs border shall be obliged to provide the customs authorities and customs bodies with information on the data available to the customs authorities and to the customs authorities for the purpose of carrying out the customs inspection. the name, origin and destination of the persons being transported and the origin, destination, consignor and consignee of the goods being transported for which no summary declaration of receipt has been made pursuant to Article 127 of the Code. If the data are processed automatically, these companies will have to allow the customs authorities to make an electronic access to the records supported by the automation system, by means of an electronic access. "

16. In Section 31 (3), the phrase "the security authorities, the federal police" through the phrase "the security authorities or the federal police" replaced.

17. § 32 is amended as follows:

(a) In paragraph 2, the word order shall be "the security authority, the federal police" through the phrase "the security authorities or the federal police" replaced.

(b) In paragraph 5, the term "Non-Community goods" by the term "Non-EU goods" replaced.

18. In § 33 (1), the term " "Smuggling" the parenthesis expression "(§ 35 FinStrG)" added.

19. The heading to § 34 reads:

"Action in the case of infringements of the legislation entrusted to the Customs Administration for the purposes of enforcement"

(20) Section D, together with the heading:

" Section D. Supplementary provisions for the implementation of the Customs Code of the European Union

On Art. 6 of the Customs Code
Informatics

§ 36. In so far as the content of the application for data processing or in writing is not already determined by the implementing provisions of the Customs Code, the Federal Minister of Finance shall be required to adopt this definition by means of a Regulation; It also has to determine the codes required for automation-assisted processing.

§ 37. (1) Taking into account the state of the art of data technology, the Federal Minister of Finance shall determine the security and protection of the data with a Regulation which shall be subject to written formalities on the basis of the Information technology can be carried out. This Regulation shall also be used to determine:

1.

the nature of the information technology (data transmission or transfer of data carriers) and

2.

the structure of the transmitted messages which are to be submitted exclusively to the customs authorities.

(2) Participation in the informatics procedure in the sense of paragraph 1 shall require the allocation of an access identifier. The customs office is responsible for the allocation, in the area of which the economic operator has his normal place of residence or registered office.

(3) Messages in the information technology procedure do not require the personal signature, but must contain an indication of who has drafted it.

(4) Erleallegations of documents transmitted in a computer-computer procedure shall be carried out in the same procedure. They shall be deemed to be delivered as soon as their data has entered the electronic control area of the recipient. The data of the accusations thus announced must not be changed. Printouts of such accusations made by the participants in the proceedings shall be deemed to be the written copies of the execution issued by the customs office (public document).

(5) If transmitted data are repeatedly unsuitable for automation-assisted processing, or if the printed data do not match the transmitted data, this shall be immediately communicated to the participant in the proceedings. The participant shall immediately take measures to remedy the defect.

On Articles 18 to 19 of the Customs Code
Representation

§ 38. (1) In the meaning of Article 19 (2) of the Code, the direct representative shall, by a written mandate and the indirect representative, prove his power of representation by means of a written order, if it is not known to the Office or for which it is not known to: the representatives concerned are subject to a different legal regime. For the indirect representation in order to submit a declaration, the representative power shall be held liable by the presentation of the documents relating to the freight documents and other documents relating to the goods.

(2) Persons who are employed within the framework of a company for the provision of shops which are usually also subject to copies shall be deemed to be representative of the undertaking in the absence of a written authorisation. authorised and authorised; the absence or limitation of the power of attorney must be subject to the duty of the customs authority only if it knew or could reasonably have had to know it.

On Articles 22 to 29 of the Code
Local competence for authorisation

§ 39. (1) For authorisations and authorisations, provided that they are not issued by the acceptance of the application or are deemed to have been granted, the customs office in whose area the applicant has its normal residence or registered office shall be responsible.

(2) In so far as the local jurisdiction depends on the place of residence or seat, the customs office of Innsbruck is responsible for the absence of such a place of residence or seat in the area of application. In the cases of Section 87 (3), however, the customs office, which is the first to be dealt with, is responsible.

(3) Where the application for a proof of preference is submitted only after the export of the goods to which that proof relates, the customs office dealing with the case may request another residence (registered office) of the exporter or of the person concerned. The place of business from which the exported product originates shall pass on to the customs office of the relevant competent authority, where this is appropriate for the purpose of simplifying or speeding up the procedure and provided that the applicant does not have the overriding interests of the applicant. conflict. The applicant shall be notified of the forwarding.

On Art. 33 of the Code
Binding information

§ 40. (1) The Federal Minister of Finance shall be responsible for the issuing of binding information pursuant to Art. 33 of the Code.

(2) The Federal Minister of Finance may delegate this responsibility with a regulation in whole or in part to a customs authority situated in its sphere of action.

On Art. 42 of the Customs Code
Obstruction of customs supervision and survey measures

§ 41. Any person who obstructs customs supervision or collection measures or is in breach of a breach of duty, without fulfilling the facts of a financial offence, has to pay the resulting increase in the amount of the resulting increased Administrative costs to be paid on a flat-rate administrative basis. The amount of this administrative levy and the customs offences concerned shall be determined by a regulation of the Federal Minister of Finance.

On Art. 44 of the Code

§ 42. The following special regulations apply to the appeal procedure within the meaning of Art. 44 of the Customs Code within the scope of section 2 (1).

§ 43. (1) The decision of the customs authorities shall be taken as the legal remedy of the first stage (Art. Article 44 (2) (a) of the Code).

§ § 284 to 286 BAO shall apply with the proviso that the period of six months referred to in section 284 (1) of the BAO shall be replaced by the time limit laid down in Article 22 (2) of the Code or in any other provision of the customs law for the decision on an application.

(3) In the case of a decision relating to the determination of the freedom of import duty in accordance with § 87 (1) (1) (1) (1) lit. b is not to apply the provisions of Section 249 (1) BAO and to submit the complaint to the customs office responsible for the determination of the freedom of import duty, which also has to decide on the complaint. If the appeal is filed within the time limit laid down in Section 245 BAO at the customs office which adopted the decision, this shall be deemed to have been lodged in a timely way; the customs office shall immediately inform the customs office of the complaint lodged with it for the purpose of establishing the the customs office responsible for the freedom of import duty.

§ 44. The right to file a notice of appeal against an input tax notice shall also be filed within the notice of appeal open to the applicant, including the goods consignee of the whole, who has accepted the goods by the applicant.

§ 45. The regulations of § 262 para. 2 to 4 BAO are not to be applied.

§ 46. The proceedings before the Federal Financial Court form the appeal procedure of the second stage (Art. Article 44 (2) (b) of the Code).

Decisions in the sense of the customs regulations, which are not in the sense of the BAO, are also subject to the jurisdiction of the Federal Finance Court within the meaning of Art. 130 sec. 2 Z 1 B-VG.

§ 47. The customs authorities and the Federal Financial Court apply § 2 para. 3 and § § 42 to 47 even if they do not act within the scope of the scope of section 2 para. 1.

On Art. 46 of the Customs Code

§ 48. The power to carry out customs checks within the meaning of Article 46 of the Code and the extent of such checks shall be governed by Section C of this Act.

On Art. 51 of the Customs Code

§ 49. The provisions of Article 51 of the Customs Code and Article 23 shall not affect the obligations of retention resulting from other legislation.

On Art. 53 of the Code

§ 50. Conversion rates within the meaning of Art. 53 of the Code are the customs value courses published in the "Official Journal of the Wiener Zeitung".

On Art. 56 of the Code

§ 51. (1) On the basis of the customs tariff of the European Union, the Federal Minister of Finance shall issue an Austrian Customs Tariff (ÖGebr-ZT) in accordance with the provisions of Article 56 (2) of the Code, which shall also include the rates of other input and/or other customs duties. The initial charges (§ 2) have to be included. In accordance with the expediency, this customs tariff also has other Union provisions in accordance with Article 2 of the CN and other legislation relating to the movement of goods above the customs border or across the border of the application area, to be included. This Customs Tariff constitutes a non-binding compilation of this legislation.

(2) customs duties which:

1.

shall be applied prior to their corresponding presentation in compliance with obligations under international law or acts of the European Union; or

2.

are to be determined by mutual cooperation not by Union law but by the Member States,

the Federal Minister of Finance has to put into effect the use of the customs duty on the basis of the use of the customs duty. The use of the customs tariff is binding in this respect.

(3) The Customs Tariff can be created in the form of an automated database. The relevant data traffic is to be regulated by a regulation of the Federal Minister of Finance. In this connection, in particular with regard to the extent of access rights to data and cost replacement, it is to be assumed from the points of view of cost-effectiveness and appropriateness. In this case, customs duties within the meaning of paragraph 2 shall, in any event, also be made known in writing; these customer arrangements shall be laid down for free public inspection at all customs offices during the opening hours.

(4) Everyone has the right to obtain, in the sense of the second paragraph, the replacement of the cost of use of the customs tariff or the proclamation of customs duties in the sense of the second paragraph.

§ 52. By Regulation, the Federal Minister of Finance has laid down the rules for the management of tariff quotas and tariff ceilings within the meaning of Article 56 (4) of the Code and for the management of the supervision of certain goods, which are subject to a customs tariff. Monitoring measure shall be determined. In doing so, account must be taken of the way in which they are carried out in other Member States and the principles of appropriateness and rigour and the requirements of data processing. The Regulation may lay down specific disclosure requirements to be complied with prior to the application.

On Art. 64 of the Code

§ 53. (1) Anyone who makes documents in the meaning of Article 78 of the Code and thereby creates a customs debt shall notify the customs office of the re-export declaration of the goods in question without delay in the case of subsequent processing.

(2) preferential proof and applications for their grant are exempt from the stamp fees.

(3) Austrian preferential proof, for which certain forms are required, shall be valid only on forms which are produced by print shops on the basis of a permit issued by the Federal Minister of Finance.

On Art. 79 of the Customs Code

§ 54. In the cases of exemption from the import turnover tax in accordance with Article 6 (3) of the VAT Act 1994, an import turnover tax liability arising under Article 79 (1) of the Code shall also be owed to the declarant if he is not already referred to in Article 79 (3) of the Code. and paragraph 4 of the Customs Code shall be considered as debtor.

On Art. 89 of the Code

§ 55. (1) A security provided in another Member State which, in the meaning of Article 89 (2) (b) of the Code, is to apply to the Republic of Austria for the purposes for which it has been provided shall be applicable in the field of application shall take effect at the time of adoption by the competent authority of the other Member State; a security provided in the area of application for a customs procedure to be carried out in other Member States shall be covered by the security provided by the Acceptance by the Austrian customs office also for claims of other Member States shall take effect from this procedure.

(2) The services of international organisations to which at least one Member State is a member shall be understood as "other public-law bodies" within the meaning of Article 89 (7) of the Code.

On Articles 90 to 91 of the Code

§ 56. The import turnover tax shall, on request, be taken out of approach in the assessment of security, if:

1.

In the sense of the 1994 VAT Act, the entreptite responsible for the security performance in the application area is liable to pay VAT in the sense of the turnover tax law, in accordance with his duties obligations and in the case of which there is no other Circumstances known to indicate payment difficulties or any other hazards to the application, and

2.

the security is not covered by the import turnover tax on the basis of European Union legislation.

On Art. 92 of the Code

§ 57. Means of payment equivalent to a cash guarantee within the meaning of Article 92 (1) (a) of the Code are means of payment which can also be used to pay charges under Article 109 (1) of the Customs Code.

On Art. 94 of the Code

§ 58. A third party established in the customs territory of the Union, which is not a credit institution or financial institution or insurance undertaking accredited in accordance with the Union rules in force, shall be admitted as guarantor by the customs authorities if: any provision of the amounts guaranteed shall be guaranteed.

On Art. 102 of the Code

§ 59. The communication pursuant to Article 102 (1) of the Customs Code shall be deemed to be an evidence of duty.

On Art. 103 of the Customs Code

§ 60. If the customs debt has been incurred as a result of an offence punishable at the time of its commission, the period of limitation in the meaning of Article 103 (2) of the Code shall be ten years.

On Articles 104 to 105 of the Customs Code

§ 61. (1) The entry into the accounts of amounts of duties which do not need to be entered in the accounts under Article 104 (2) of the Code shall be subject to the following conditions.

(2) § 213 (2) and (4) as well as the last sentence of Section 214 (1) of the BAO are decisive for the accounting of the amounts of duty.

(3) Where several customs offices are responsible for the collection of a number of customs duties of a customs debtor, the accounting and collection of duties may, at the request of the customs debtor, be collected as a whole and, where appropriate, The highest possible rate of duty shall be based on a customs office.

§ 62. The subsequent accounting of import turnover tax in accordance with Article 105 (4) of the Code in conjunction with Article 77 of the Code, the fixing of the import turnover tax in connection with Article 201 BAO and the amendment of the fixing of the import turnover tax in accordance with Article 77 of the Code The import turnover tax in the appeal procedure shall not be subject to the right of the recipient to be entitled to the full tax deductiation in accordance with the provisions of the tax law, unless the tax debtor is expressly authorized to do so. . However, in any event, the import turnover tax should be levied if an incorrect tax rate has been applied or if a product which is not exempt from the import turnover tax has been transferred untaxed into free circulation.

On Art. 108 of the Code

§ 63. Import and export duties shall be due at the beginning of the day on which they are to be paid at the latest under the customs legislation, in accordance with the provisions of the tax legislation.

§ 64. The extension of the period referred to in the third subparagraph of Article 108 (1) of the Code may not exceed ten days.

On Art. 109 of the Customs Code

§ 65. (1) Debt-free effect within the meaning of Article 109 (1) of the Code shall also be applied to:

1.

the deposit with a seizure,

2.

the credit to the post-cheque account or other account of the eligible cash register on the basis of a transfer there,

3.

the payment by cheque or other non-cash means of payment or foreign currencies to the extent that their redemption or exchange is ensured; to what extent this is the case, shall be made known by the attack at the customs offices,

4.

the rebooking or transfer of funds from a person liable to pay to the same person's duties on the day of the creation of the credit, on the duties of another person on the basis of proof of duty on the day of the proof Application, however, at the earliest on the date of the creation of the credit.

Section 211 (2) and (3) BAO shall not apply.

(2) The offsetting pursuant to Art. 109 (1) of the Code shall be effected pursuant to Section 215 (1) and (2) BAO.

§ 66. Without prejudice to the provisions of Article 109 (2) of the Code, a customs debt may be accepted by a third person with the authorization of the customs office. The authorization shall be granted where this does not endanger the introduction of the duties. In order to ensure that the transaction becomes effective, it is sufficient for the decision to be notified to the customer; the customer shall enter the existing customs debt ratio (debtor change) in place of the former customs debtor. In addition, a third person may accede, in whole or in part, to the customs debt, in addition to the debtor, thereby becoming the full debtor in the corresponding extent (accusation).

On Articles 110 to 111 of the Code

§ 67. (1) The payment delay shall be granted in accordance with the procedures laid down in Article 110 of the Code.

(2) The delay in payment shall end in the meaning of Article 111 (6), second subparagraph, of the Customs Code on 15 June 2008. Day.

(3) The debtor is the total residue of import and export duties, of secondary claims and of other charges and its composition from the customs office responsible for the collection, to 1. October of each year (residue breakdown).

(4) Where there is a difference of opinion between the debtor and the customs office in relation to the amount of the residue or its composition, the debtor may, within two months of receipt of the Request for residue breakdown to apply for a settlement notice in accordance with § 216 BAO.

(5) If an application for the notification of settlement in accordance with paragraph 4 is not filed, the breakdown of the residue both of the amount and of the composition shall be deemed to be undisputed (relationship between the residues and the balance of residues).

On Art. 112 of the Code

§ 68. Other payment facilities (Art. 112 of the Customs Code) can also be granted only to a total debtor and are then without effect to the other total debtors.

On Art. 113 of the Customs Code

§ 69. Goods for which a customs debt has been incurred and which are in the possession of a customs debtor or a person liable in person under the tax rules, irrespective of the rights of the goods, shall be ensured in order to guarantee the payment of duties. of other persons for the import or export duties on which they are subject, and for that reason may be seized by the customs office (liability in kind). The liability begins with the creation and ends with the erasing of the customs debt. In the same way, goods which are in the possession of another person, if he knew or could reasonably have been aware that the customs declaration had been based on incorrect or incomplete information, that the goods were not had been illegally transferred to the customs territory or from a free zone to another part of the customs territory, that the goods had been withdrawn from the customs supervision or that other circumstances had been in place which resulted in a situation in which the customs authorities had not been able to: The origin of the customs debt under Article 79 of the Code.

On Art. 114 of the Customs Code

§ 70. Failure surcharges in accordance with § 217 BAO are not to be levied within the scope of Article 114 of the Code.

On Articles 116 to 123 of the Code

§ 71. The repayment within the meaning of Article 5 (28) of the Code shall be equal to the credit note, rebooking or overstatement of the amount.

§ 72. (1) The customs authority shall be responsible for the refund or the decree, in the area of which the amount to be reimbursed or to be recovered has been recorded in the accounts. If the refund or the decree is to take place in the context of subsequent accounts, the customs authority responsible for carrying out the subsequent accounts shall also be responsible for this.

(2) Should the refund or the decree be referred to in Article 116 (1) (a) of the Code in connection with the determination of the freedom of import duty in accordance with § 87 (1) (1) (1) (1) (lit). (b) by way of derogation from paragraph 1, the customs office responsible for the determination of the freedom of import duty shall also be responsible for the refund or the decree.

§ 73. In the case of a refund or an adoption of the other charges for entry and exit, in accordance with Article 120 of the Code and the implementing rules which have been adopted, a specific case shall be provided if: The tax burden is deemed to be unfavourable to the situation, or if the existence of the tax debtor is seriously endangered by the tax burden. The latter case does not constitute an exclusive reason for the granting of a refund or of a decree, provided that all other conditions are met and the case for which the person concerned is not responsible for being fraudulent or obvious negligence. Total consideration for a decision in favour of the applicant speaks.

On Art. 135 of the Customs Code

§ 74. (1) The carriage within the meaning of Article 135 (1) of the Code shall be carried out to that customs office situated on the customs road used.

(2) By way of derogation from paragraph 1, in the case of rail transport, the provisions relating to the Union transit procedure, in the air transport sector, shall be those of section 31 (1).

(3) The Federal Minister of Finance may, by means of a regulation for certain goods, lay down a system which deviates from paragraph 1.

(4) The customs offices may, by means of regulations or orders issued by them in accordance with Article 21, lay down a system which deviates from paragraph 1 of this Article.

On Art. 174 of the Customs Code

§ 75. The customs declaration shall be declared invalid in the form in which the customs declaration has been lodged.

On Art. 197 of the Customs Code

§ 76. Destruction or destruction within the meaning of Article 197 of the Code shall be permitted only in accordance with the provisions of Section 77 (1) and (2), without prejudice to the provisions relating to inward processing.

On Art. 198 of the Customs Code

§ 77. (1) The exploitation of the goods shall be carried out in accordance with the relevant Union rules and with the appropriate application of Articles 37 to 52 of the Tax Executive Order on the recovery of movable physical property. If, on the basis of the particular circumstances given in individual cases, such recovery is not possible, in particular because no buyer finds itself, or if it is adversely affected by the exploitation of the competition conditions, then it may be possible to: temporary custody of goods under the Customs Exemption Regulation for charitable purposes; the consignee is under customs supervision. Recovery shall be inadmissible if this would adversely affect the life or health of humans, animals or plants. Goods that cannot be recovered are to be destroyed or destroyed.

(2) Where in individual cases only other amounts of input or output and other cash benefits are to be levied, goods which are temporarily stored and for which no buyer is found may be left to third persons free of charge, if such goods are not available for free this does not adversely affect competition conditions.

(3) In the case of goods within the meaning of Article 198 (1) (a) of the Code, the goods shall be used in accordance with the provisions of paragraphs 1 and 2 of this Article. § 18 of the Financial Criminal Law is not applicable in these cases. The sale of other goods within the meaning of Art. 198 (1) (a) of the Code shall be permitted only if this is granted in other federal legislation.

(4) If goods cannot be left to the applicant for the reasons given in Article 198 (1) (b) of the Code, paragraph 1 shall apply mutatily, provided that no other customs-legal disposition on the goods is permitted.

On Art. 199 of the Customs Code

§ 78. The task of non-Union goods in favour of the State Treasury, which is in the field of application the Republic of Austria, in the meaning of Article 199 of the Customs Code, is subject to acceptance by the customs office; in this way the Confederation acquires original ownership of the goods. Acceptance shall only be permissible if the utilization of the goods or the supply for charitable purposes is possible in accordance with Section 77 (1) and (2).

On Art. 215 of the Customs Code

§ 79. In the cases referred to in Article 215 (3) of the Code, without prejudice to the customs supervision of non-EU goods, it is necessary, if necessary, to act in accordance with Section 77.

On Articles 243 to 249 of the Code

§ 80. (1) The Federal Minister of Finance can declare parts of the area of application into free zones by means of a regulation.

(2) The customs office in whose area the free zone is situated shall be responsible for all operations relating to the free zone. As far as the areas of several customs offices are concerned, the customs office is responsible for the area in which the largest part of the free zone is in terms of area. "

21. § 86 shall be amended as follows:

(a) In paragraph 1, the word order shall be "in accordance with the customs legislation of the Union referred to in Article 1" through the phrase "in accordance with the customs legislation of the European Union referred to in Article 1" replaced.

(b) (3) reads:

"(3) Articles 85, 114 and 254 (4) of the Code shall apply mutatily."

22. In § 87, paragraph 4 is deleted.

23. In § 96, the reference "§ 67 (2)" by reference "§ 78" replaced.

(24) § 98 is amended as follows:

(a) In paragraph 1, Z 1 lit. c becomes the term "BarauslagenerSets" by the term "Cost rates" replaced.

(b) In paragraph 1, Z 1 lit. d becomes the word sequence "in a customs warehouse of type F" through the word sequence including the punctuation "in a public customs warehouse operated by the customs authority," replaced.

(c) (1) (2) reads:

" 2.

Credit rates and interest on arrears in accordance with the customs legislation; ".

(d) In paragraph 1, Z 5, the reference "§ 105" by reference "§ 41" replaced.

(e) In paragraph 2, the reference "Article 241 ZK" by reference " Art. Article 116 (6) of the Customs Code " replaced, and the word sequence is deleted "and § 85" .

(f) In paragraph 4, the first sentence is deleted.

(g) (5) reads:

"(5) Interest on loan interest, interest rates or interest on arrears are not to be levied."

25. In § 99 (1) Z 3, the phrase "the handling of goods" the phrase "the position and" .

26. In § 104 (1) the first half-sentence reads:

"For the storage of goods in a public customs warehouse or detention facility operated by the customs authority, administrative charges (storage fees) shall be paid,"

27. § 105 deleted.

Section 106, together with the heading, shall be amended as follows:

(a) The heading is "Cost rates" .

(b) In paragraph 1, the term "Barauslagen" through the phrase "Cost pursuant to Art. 52 (2) (b) of the Code" replaced; the reference "according to Article 11 or 12 ZK" is indicated by the reference "pursuant to Art. 14 or 33 of the Code" replaced.

(c) In paragraph 2, the reference "Article 12 ZK" by reference " Art. 33 of the Customs Code " replaced.

(d) para. 3 reads:

" (3) Costs are to be reimbured which are incurred for the services referred to in Article 52 (2) (c) and (d) of the Code or in Article 198 (3) of the Code. The costs shall be determined by means of the notification provided for in Article 102 of the Customs Code of the customs debt incurred in respect of the goods in question, or otherwise. '

29. § 108 is amended as follows:

(a) (1).

(b) para. 2 reads:

' (2) By payment of an increase in the amount equal to the reduced entry or exit charge, a person who has been spent on goods entering or leaving the customs territory of the Union in respect of goods entering or leaving the customs territory of the Union may be subject to a Customs infringement proceedings shall be exempted from the pursuit of a financial offence committed thereby if the amount of the import or exit tax on the goods is not more than EUR 1 000 and that person has written to the application for the transfer of such goods. Legal remedy (§ § 42 et seq.) and to a request for reimbursement or decree in accordance with Art. 116 of the Customs Code. This shall not apply if the transfer of the goods is not permitted due to a lack of legal conditions. The scheme shall also be applicable if no input or output charges are to be levied. "

30. In § 119 the reference "of Article 229 ZK" by reference "Art. 112 of the Customs Code" replaced, and the word sequence is deleted "and § 78" .

31. In § 120, the following subsection 1v is added after the following paragraph:

" (1v) § 1 para. 1, 2 and 4, § 2 para. 1 and 2, § 2a para. 1 and 4, § 4 para. 1 and 2, § 8 para. 2, § 10 para. 1 and 3, § 11 para. 7, 8, 9 as well as the headline, § 13 para. 1, § 20 para. 2 and para. 5, § 21 para. 1, § 23 para. 1 and 2, § 24 para. 1, the title to § 26, § 27 (1), Section 30 (2), Section 31 (3), Section 32 (2) and 5, Section 33 (1), Section 34, Section (d), Section 86 (1) and (3), Section 87 (4), Section 96, Section 1, Section 104 (1), § 104 (1), § 105, § 106 (1), (2), (3) and the Title, § 108 (1) and (2), as well as § 119, in the version of the Federal Law BGBl. I No 163/2015, enter into force on 1 May 2016. § § 121 to 133 will be repeal with effect from 1 May 2016. "

32. § § 121 to 133 are deleted.

Article 11
Amendment of the Waste Management Act 2002

The Waste Management Act 2002, BGBl. I n ° 102/2002, as last amended by Federal Law Gazette (BGBl). I No 193/2013, shall be amended as follows:

1. In Section 70 (3), the word order shall be " Art. 62 of Regulation (EEC) No 2913/92 establishing the Community Customs Code (Customs Code), OJ L 376, 31.12.1992, p. No. OJ No L 302, 19. 10. 1992, S 1, as last amended by Regulation (EC) No 2700/2000, OJ L 327, 30.12.2000, p. No. OJ No L 311, 12. 12. 2000, S 17 " through the phrase " Art. 163 of Regulation (EU) No 952/2013 laying down the customs code of the Union, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 91, the following paragraph 33 is added:

" (33) § 70 (3) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 12
Amendment of the Alcohol Taxation Act

The Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) (3) (2) is:

" 2.

Customs code: Regulation (EU) No 952/2013 laying down the customs code of the Union (OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. (OJ L 287, 29.10.2013, p. 90);

(b) (3) (3) is:

" 3.

Area of the European Union: the area to which the system directive applies (EU excise duty area); "

(c) In paragraph 3, Z 4, the word order shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

(d) Section 3 (5) reads:

" 5.

Third areas: the territories referred to in Article 5 (2) of the System Directive, which are outside the EU excise territory but are part of the customs territory of the European Union, and the territories referred to in Article 5 (3) of the System Directive; "

(e) (3) (6) is:

" 6.

Third countries: States or territories to which the Treaty on the Functioning of the European Union does not apply; "

(f) (3) (7) is:

" 7.

Customs territory of the European Union: the territory referred to in Article 4 of the Code; "

(g) In paragraph 3, Z 8 lit. a takes the place of the word order "release for free circulation pursuant to Article 79 of the Code" the phrase "A release for free circulation pursuant to Article 201 of the Code" .

(h) In paragraph 3, Z 8 lit. b becomes the reference " Art. 40 of the Customs Code " by reference " Art. 139 of the Customs Code " replaced.

(i) In paragraph 9, the reference "Section 45 (1) of the Customs Law-Implementing Act" by reference " § 51 (1) of the Customs Law-Implementing Act, BGBl. No. 659/1994 " replaced.

(2) § 4 is amended as follows:

(a) (4) (4) is:

" 4.

in the case of imports of products, to order their tax freedom under the conditions under which they are subject, in accordance with Regulation (EC) No 1186/2009, on the Community system of reliefs from customs duty, OJ L 327, 31.12.2009, p. No. 23. and other legislation adopted by the European Union may be exempted from customs duties or excise duties, "

(b) In paragraph 4 (8), the word "Community" by the word "Union" replaced.

3. In Section 38 (3), the phrase 'released for free circulation in accordance with Article 79 of the Code' through the phrase "shall be left to free circulation in accordance with Article 201 of the Code" replaced.

4. In Section 39 (3), the phrase "released for free circulation" through the phrase "to be free for free circulation" replaced.

5. § 45 is amended as follows:

(a) In paragraph 1, the word order shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

(b) In paragraph 3, the word order shall be "released for free circulation" through the phrase "to be free for free circulation" and "EC excise territory" by "EU excise duty area" replaced.

6. In § 46 (6) "EC excise territory" by "EU excise duty area" replaced.

7. § 47 (1) reads:

" (1) Imports shall be

1.

the entry into the tax territory of a product from third countries or third countries, unless the product is situated at the time of entry into the EU excise territory in the temporary storage or a special customs- procedures;

2.

the removal of a product from a special customs procedure in the tax territory, unless a further special customs procedure is followed. '

8. § 47 (2) is amended as follows:

(a) In the introduction, the word shall be: "No-lifting procedure" through the phrase "special procedures" replaced.

b) In Z 1 the word "non-Community goods" through the phrase "non-Union goods" replaced.

c) In Z 1 lit. a becomes the reference "Title III, Chapters 1 to 4 of the Customs Code" by reference "Title IV, Chapter 1 and Chapter 2, Section 1 and Chapter 2 of the Customs Code" and the phrase "customs territory of the Community" through the phrase "Customs territory of the European Union" replaced.

d) In Z 1, lit. b.

(e) In Z 1 lit. c will be the phrase "The procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Code" through the phrase "procedures in free zones pursuant to Title VII, Chapter 3, Section 3 of the Code" replaced.

f) In Z 1 it is lit. d:

" (d)

the dispatch, the customs warehouse, the inward processing and the temporary importation; "

(g) (2) (2)

" 2.

in the case of the entry of alcohol in customs status as Union goods from third countries, in accordance with the provisions of Title IV, Chapter 1 and Chapter 2, Section 1 and 2 of the Code, special procedures for customs surveillance at the entrance to the customs territory of the European Union. "

9. § 48 including the headline is:

" Irregularities in special proceedings

§ 48. If irregularities are found in a special customs procedure where alcohol is present, Article 87 of the Code shall apply mutatily. "

10. In § 86 (2), the word order shall be "European Community" through the phrase "European Union" replaced.

11. According to § 116h, the following § 116i is added:

" § 116i. § 1 (3) Z 2 to Z 8 as well as (9), § 4 (4) Z 4 and Z 8, section 38 (3), § 39 (3), § 45 (1) and (3), § 46 (6), § 47 (1) and (2), § 48, including the title and section 86 (2), as amended by the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 13
Amendment of the Species Trade Act 2009

The Species Trade Act 2009, BGBl. I n ° 16/2010, shall be amended as follows:

1. In § 10 Z 1 and Z 2, the reference " Art. 49 Customs Code " in each case by the reference " Art. 149 of the Code " replaced.

(2) The following paragraph 1a is inserted in § 15:

" (1a) § 10 Z 1 and Z 2 in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 14
Amendment of the Proprietary Medicinal Products Import Act 2010

The Drug Goods Import Act 2010, BGBl. I n ° 79/2010, as last amended by the Federal Law Gazette (BGBl). I No 162/2013, shall be amended as follows:

1. In Section 19 (1), the phrase " Art. 62 of Regulation (EEC) No 2913/92 establishing the Community Customs Code (Customs Code), OJ L 376, 31.12.1992, p. No. OJ L 302, 19.10.1992, S 1 " through the phrase " Art. 162 of Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 26, the following paragraph 7 is added:

" (7) § 19 (1) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 15
Amendment of the Foreign Trade Act 2011

The Foreign Trade Act 2011, BGBl. I n ° 26/2011, as last amended by the Federal Law BGBl. I No 37/2013, shall be amended as follows:

1. § 1 (1) is amended as follows:

a) In Z 6, the word order " Art. 3 of the Community Customs Code, Regulation (EEC) No 2913/92, OJ L 378, 31.12.1992, p. No. OJ L 302, 19.10.1992, p. 1. through the phrase " Art. 4 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

(b) Z 11 lit. a is:

" (a)

the transfer of goods from the territory of the Federal Republic to a third country, in particular by means of an export procedure within the meaning of Article 269 of the Code, re-export within the meaning of Article 270 of the Code or a temporary export within the framework of a Outward processing arrangements within the meaning of Article 259 of the Code; "

2. In § 84 (2) the reference is made " Art. 75 lit. a, fourth indent of the Community Customs Code " by reference " Art. 198 (1) lit. b (iv) of the Customs Code " replaced.

(3) In § 93, the following paragraph 12 is added:

" (12) § 1 para. 1 Z 6 and Z 11 as well as § 84 para. 2 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 16
Amendment of the beer tax law 1995

The Beer Tax Act 1995, BGBl. I n ° 701/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be amended as follows:

1. In § 2 para. 3, the reference "Section 45 (1) of the Customs Law-Implementing Act" by reference " § 51 (1) of the Customs Law-Implementing Act, BGBl. No. 659/1994 " replaced.

(2) § 2a is amended as follows:

(a) Z 2 is:

" 2.

Customs code: Regulation (EU) No 952/2013 laying down the customs code of the Union (OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. (OJ L 287, 29.10.2013, p. 90);

(b) Z 3 is:

" 3.

Area of the European Union: the area to which the system directive applies (EU excise duty area); "

c) In Z 4, the word sequence shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

d) Z 5 is:

" 5.

Third areas: the territories referred to in Article 5 (2) of the System Directive, which are outside the EU excise territory but are part of the customs territory of the European Union, and the territories referred to in Article 5 (3) of the System Directive; "

(e) Z 6 is:

" 6.

Third countries: States or territories to which the Treaty on the Functioning of the European Union does not apply; "

f) Z 7 is:

" 7.

Customs territory of the European Union: the territory referred to in Article 4 of the Code; "

(g) In Z 8 lit. a becomes the phrase "release for free circulation pursuant to Article 79 of the Code" through the phrase "A release for free circulation pursuant to Article 201 of the Code" replaced.

h) In Z 8 lit. b becomes the reference " Art. 40 of the Customs Code " by reference " Art. 139 of the Customs Code " replaced.

3. § 4 shall be amended as follows:

(a) (2) (1) is:

" 1.

in the case of imports of beer, to order its freedom of taxation under the conditions under which the Community system of reliefs from customs duty is laid down in Regulation (EC) No 1186/2009, OJ L 327, 31.12.2009, p. No. 23. and other legislation adopted by the European Union may be exempted from customs duties or excise duties, "

(b) In paragraph 2 (5), the word "Community" by the word "Union" replaced.

4. In Section 15 (3), the phrase 'released for free circulation in accordance with Article 79 of the Code' through the phrase "shall be left to free circulation in accordance with Article 201 of the Code" replaced.

5. In Section 16 (3), the phrase "released for free circulation" through the phrase "to be free for free circulation" replaced.

6. § 22 shall be amended as follows:

(a) In paragraph 1, the word order shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

(b) (3) reads:

" (3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the beer has left the tax warehouse or has been left to the place of importation for free circulation. The carriage under suspension of excise duty ends when the beer leaves the EU excise duty zone. "

7. In Section 23 (6), the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

8. § 24 is amended as follows:

(a) para. 1 reads:

" (1) Imports shall be

1.

the receipt of beer from third countries or third areas into the tax territory, unless the beer is located at the time of entry into the EU excise area in the temporary custody or a special customs procedure;

2.

the removal of beer from a special customs procedure in the tax area, unless a further special customs procedure is followed. "

(b) In paragraph 2, the word "No-lifting procedure" through the phrase "special procedures" replaced.

(c) In paragraph 2 (1), the word shall: "non-Community goods" through the phrase "non-Union goods" replaced.

(d) In paragraph 2 Z 1 lit. a becomes the reference "Title III, Chapters 1 to 4 of the Customs Code" by reference "Title IV, Chapter 1 and Chapter 2, Section 1 and Chapter 2 of the Customs Code" and the phrase "customs territory of the Community" through the phrase "Customs territory of the European Union" replaced.

(e) paragraph 2 (2) (1) b is deleted.

(f) In paragraph 2 Z 1 lit. c will be the phrase "The procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Code" through the phrase "procedures in free zones pursuant to Title VII, Chapter 3, Section 3 of the Code" replaced.

(g) (2) (2) (1 d is:

" (d)

the dispatch, the customs warehouse, the inward processing and the temporary importation; "

(h) (2) (2) is:

" 2.

in the case of the receipt of beer in customs status as Union goods imported from third territories, the special customs supervision procedures provided for in Title IV, Chapter 1, and Chapter 2, Section 1 and 2 of the Code, at the entrance to the Community goods Customs territory of the European Union. "

9. § 25 and title shall be amended as follows:

(a) The heading is:

"Irregularities in special procedures"

(b) The word "No-lifting procedure" is due to the phrase "special procedures" and the reference " Art. 215 of the Customs Code " is indicated by the reference " Art. 87 of the Customs Code " replaced.

10. In § 32 (2), the word "Community" by the word "Union" replaced.

11. In accordance with § 46f, the following § 46g is inserted:

" § 46g. § 2 para. 3, § 2a Z 2 to 7 as well as Z 8 lit. a and lit. b, § 4 para. 2 Z 1 and Z 5, § 15 para. 3, § 16 para. 3, § 22 para. 1 and para. 3, § 23 para. 6, § 24 para. 1 and para. 2, § 25 including the headline as well as § 32 paragraph 2 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 17
Amendment of the 1994 Fertiliser Act

The Fertilizer Act 1994, BGBl. No 513/1994, as last amended by the Federal Law BGBl. I No 189/2013, shall be amended as follows:

1. In § 4 Z 8 the reference " Art. 91 Customs Code (Regulation (EEC) No 2913/92) by reference " Art. 226 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. § 10 (1) is amended as follows:

a) In Z 1 the word order is deleted "or in order to be stored in a warehouse of type D" .

b) In Z 2 the word sequence shall be "a collective declaration pursuant to Article 76 of the Customs Code" through the phrase "a supplementary notification pursuant to Article 167 of the Code" replaced.

c) In Z 4, the reference " Art. 201 of the Customs Code " by reference " Art. 77 of the Customs Code " replaced.

3. In § 24, the following paragraph 6 is added:

" (6) § 4 Z 8 as well as § 10 paragraph 1 Z 1, Z 2 and Z 4 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 18
Amendment of the Oil Stock Corporation Act 2012

The Oil Stock Corporation Act 2012, BGBl. I No 78/2012 shall be amended as follows:

1. In Section 11 (5), the word order shall be " In the case of notifications under the simplified procedure referred to in Article 76 (1) (b) or (c) of the Code (Council Regulation (EEC) No 2913/92 of 12 June 1992). October 1992, OJ C 327, No. OJ L 302, 19.10.1992) " through the phrase " In the case of customs declarations under the simplified procedure laid down in Article 182 of Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " and the reference " § 59 (2) of the Customs Law-Implementing Act, BGBl. No. 659/1994 " by reference " Art. 167 of the Customs Code " replaced.

2. In accordance with § 32, the following § 33 is added:

" § 33. Section 11 (5) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 19
Amendment of the EU Financial Criminal Law

The Federal Law on Cooperation in Financial Criminal Matters with the Member States of the European Union (EU-FinStrZG), BGBl. I No 105/2014 shall be amended as follows:

In Section 5 (1), the following shall be replaced by the following: "from a domestic financial criminal procedure" the phrase "from a domestic levies or financial criminal proceedings" .

Article 20
Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. No. 129/1958, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

(1) The following paragraph 4 is added to § 22:

" (4) If a person has committed criminal acts in accordance with § § 163a or 163b StGB exclusively in connection with an issue of the collection of evidence (§ 33), in that he constitutes an essential information economically unfavorable or incomplete, then only to punish the financial verb. "

(2) § 35 is amended as follows:

(a) para. 1 reads:

" (1) The smuggling makes himself guilty, who

a)

goods which are subject to import duties, intentionally or illegally, enter the customs territory of the Union or withdraw from customs supervision; or

b)

Intentionally, illegally leaving the customs territory of the Union for the goods to be paid out. "

(b) In paragraph 3, the word order shall be "treated, used or consumed against a prohibition or an obligation" through the phrase "illegally transported, refined, stored, temporarily stored, used or used in the customs territory of the Union" replaced.

3. § 38 reads:

" § 38. (1) A fine of up to three times the amount after which the penal threat is otherwise directed shall be punished, who, without fulfilling the facts of § 38a or § 39, shall be punished for the collection of the award, the smuggling, the evasion of the entrance. or the initial charges or the handling of the goods in accordance with section 37 (1) of the commercial terms and conditions. In addition, in accordance with § 15, a term of imprisonment of up to three years, at a penalty-determining amount of more than 500 000 euros, is to be recognized for a term of imprisonment of up to five years. In addition, the provisions of § § 33, 35 and 37 are to be applied over the decay; the decay also includes the means of transport within the meaning of § 17 para. 2 lit. c Z 3. The threat of punishment shall only apply to those involved whose purpose includes the commercial commission.

(2) In the case of business, a act referred to in paragraph 1 shall be carried out, which shall execute it with the intention of obtaining, through its recurrent commission, a non-negligible continuing duty-law advantage; and

1.

use of special skills or means that suggest a recurrent observation, or

2.

two more such acts have already been planned in detail, or

3.

has already committed two such acts or has been punished once for such a crime.

A non-negligible tax advantage is one which, according to an annual average amount, exceeds the amount of 400 euros per month. "

4. In § 47 (1) the word order is deleted "Imprisonment or" .

5. The following sentence is added to Article 56 (2):

"An automatic transmission of attachment to the financial prosecution authority shall only be permitted in so far as this is expressly permitted in a regulation of the Federal Minister of Finance, under the provision of the transmission modality."

6. The following sentence is added to Section 62 (2):

"This is also the responsibility of the decision on the appeal if an oral hearing on the grounds of § 160 (1) does not take place and the parties to the appeal proceedings had the opportunity to comment on it."

7. In § 146 paragraph 2 lit. b becomes the reference "§ § 45 and 46" by reference "§ § 44 to 46" replaced.

8. In § 157 the phrase "of witnesses and experts" through the phrase "of witnesses, interpreters and experts" replaced.

9. In § 160 (1), after the word order " to be lifted on the basis of the file system A dash and a space, as well as the phrase "to close the procedure" inserted.

10. According to § 202a the following § 203 is inserted:

" § 203. A proceeding according to § § 198 to 209 StPO and in accordance with § 19 VbVG is not permitted in financial criminal matters subject to the special provisions for juvenile criminal matters (§ 24). "

11. In § 265, the following paragraph 1y is added:

" (1y) § § 22 (4), (38) and (203), as amended by the Federal Law BGBl (Federal Law Gazette). I No 163/2015, enter 1. Jänner 2016 in force. § 35 in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. § § 47 (1), 146 (2) (b), 157 and 160 (1) shall enter into force on the day after the event. "

Article 21
Amendment of the Formal Inheritance Law 2002

The Forestry Propagating Material Act 2002, BGBl. I n ° 110/2002, as last amended by the Federal Law Gazette (BGBl). I No 189/2013, shall be amended as follows:

1. In § 2 Z 12, the reference "pursuant to Article 4 (16) (a) of Council Regulation (EEC) No 2913/92 (Customs Code)" by reference " pursuant to Article 5 (16) (a) of Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 29, the word order shall be 'pursuant to Article 62 (2) of Council Regulation (EEC) No 2913/92 (Customs Code) and Article 218 (1) (d) of Commission Regulation (EEC) No 2454/93 (Customs Code Implementing Regulation)' through the phrase "pursuant to Art. 163 of the Code" replaced.

3. In § 48, the following paragraph 3 is added:

" (3) § 2 Z 12 and § 29 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 22
Amendment of the War Material Act

The War Material Act, BGBl. No 540/1977, as last amended by the Federal Law BGBl. I No 161/2013, shall be amended as follows:

1. In Section 6 (2), the reference ' pursuant to Article 62 (2) of Regulation (EEC) No 2913/92 establishing the Community Customs Code, OJ L 378, 31.12.1992, p. No. OJ L 302, 19.10.1992 p. 1, as last amended by Regulation (EC) No 1791/2006, OJ L 210, 31.7.2006, p. No. 1., as amended by the corrigendum OJ L 363, 20.12.2006, p. No. OJ L 205, 22.07.1998 p. 75 " by reference ' pursuant to Article 163 of Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 10, the following paragraph 2f is inserted in accordance with paragraph 2e:

" (2f). § 6 in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 23
Amendment of the Mineral Oil Tax Act 1995

The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I No 118/2015, shall be amended as follows:

1. In § 2 (7), the reference "Section 45 (1) of the Customs Law-Implementing Act" by reference " § 51 (1) of the Customs Law-Implementing Act, BGBl. No. 659/1994 " replaced.

(2) § 2a is amended as follows:

(a) Z 2 is:

" 2.

Customs code: Regulation (EU) No 952/2013 laying down the customs code of the Union (OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. (OJ L 287, 29.10.2013, p. 90);

(b) Z 3 is:

" 3.

Area of the European Union: the area to which the system directive applies (EU excise duty area); "

c) In Z 4, the word sequence shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

d) Z 5 is:

" 5.

Third areas: the territories referred to in Article 5 (2) of the System Directive, which are outside the EU excise territory but are part of the customs territory of the European Union, and the territories referred to in Article 5 (3) of the System Directive; "

(e) Z 6 is:

" 6.

Third countries: States or territories to which the Treaty on the Functioning of the European Union does not apply; "

f) Z 7 is:

" 7.

Customs territory of the European Union: the territory referred to in Article 4 of the Code; "

(g) In Z 8 lit. a becomes the phrase "release for free circulation pursuant to Article 79 of the Code" through the phrase "A release for free circulation pursuant to Article 201 of the Code" replaced.

h) In Z 8 lit. b becomes the reference " Art. 40 of the Customs Code " by reference " Art. 139 of the Customs Code " replaced.

3. § 3 (1) Z 1 to 7 reads:

" 1.

for 1 000 l of petrol of subheadings 2710 11 31 (as far as the lead content does not exceed 0.013 g per litre), 2710 11 41, 2710 11 45 and 2710 11 49 of the Combined Nomenclature

a)

Containing at least 46 litres of biogenic substances and a sulphur content of not more than 10 mg/kg, provided that the distribution is equally distributed, and EUR 482;

b)

otherwise 515 Euro;

2.

for 1 000 l of petrol of subheadings 2710 11 31, 2710 11 51 and 2710 11 59 of the Combined Nomenclature

a)

Containing at least 46 litres of biogenic substances and a sulphur content of not more than 10 mg/kg, provided that they are equally distributed, 554 euro;

b)

otherwise EUR 587;

3.

for 1 000 litres of medium-heavy oils of subheadings 2710 19 21 and 2710 19 25 of the Combined Nomenclature, 397 Euro;

4.

for 1 000 l of gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature, except for gas oil,

a)

Containing at least 66 litres of biogenic substances and a sulphur content of not more than 10 mg/kg, provided that they are evenly distributed, 397 euro;

b)

otherwise 425 euros;

5.

Gas oil marked for 1 000 l (§ 9)

a)

With a sulphur content of not more than 10 mg/kg, if distributed evenly, 98 euro;

b)

otherwise 128 euro;

6.

1 000 kg of gaseous hydrocarbons used as fuel, other than natural gas, 261 euro;

7.

for the heating oils of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature,

a)

if they are used for heating, for 1 000 kg 60 Euro;

b)

otherwise for 1 000 l

aa)

Containing at least 66 litres of biogenic substances and a sulphur content of not more than 10 mg/kg, provided that they are evenly distributed, 397 euro;

bb)

otherwise 425 euros; "

4. § 3 (3) reads:

" (3) The mineral oil tax for heating fuels shall be 1 000 l

a)

With a sulphur content of not more than 10 mg/kg, if distributed evenly, 98 euro;

b)

otherwise 128 euros. "

5. § 4 shall be amended as follows:

(a) (2) (1) is:

" 1.

in the case of imports of mineral oil, fuels or heating fuels, to order their tax freedom under the conditions under which they are subject, in accordance with Regulation (EC) No 1186/2009, on the Community system of reliefs from customs duty, OJ L 327, 31.12.2009, p. No. 23. and other legislation adopted by the European Union may be exempted from customs duties or excise duties, "

(b) In paragraph 2 (4), the word shall be "Community" by the word "Union" replaced.

6. § 9 shall be amended as follows:

(a) In paragraph 2, last sentence, the word order shall be "EC law" through the phrase "EU law" replaced.

(b) In paragraph 11, the word "Community law" by the word "Union Legal" replaced.

7. § 11 (3) penultimate sentence reads:

"§ § 38, 38a, 39 and 41 of the Financial Criminal Law also apply to mineral oil steering intersections."

8. In Section 21 (1) (1) (1), the phrase "the procedure for release for free circulation" through the phrase "the procedure for release for free circulation" replaced.

9. In Section 30 (3), the phrase 'released for free circulation in accordance with Article 79 of the Code' through the phrase "shall be left to free circulation in accordance with Article 201 of the Code" replaced.

10. § 37 shall be amended as follows:

(a) In paragraph 1, the word order shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

(b) In paragraph 3, the word order shall be "released for free circulation" through the phrase "to be free for free circulation" and the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

11. In Section 38 (6), the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

12. § 39 is amended as follows:

(a) para. 1 reads:

" (1) Imports shall be

1.

the entry into the tax territory of mineral oil from third countries or third areas, unless the mineral oil is located at the time of entry into the EU excise area in the temporary custody or a special customs procedure;

2.

the removal of mineral oil from a special customs procedure in the tax area, unless a further special customs procedure is followed. "

(b) In paragraph 2, the word "No-lifting procedure" through the phrase "special procedures" replaced.

(c) In paragraph 2 (1), the word shall: "non-Community goods" through the phrase "non-Union goods" replaced.

(d) In paragraph 2 Z 1 lit. a becomes the reference "Title III, Chapters 1 to 4 of the Customs Code" by reference "Title IV, Chapter 1 and Chapter 2, Section 1 and Chapter 2 of the Customs Code" and the phrase "customs territory of the Community" through the phrase "Customs territory of the European Union" replaced.

(e) paragraph 2 (2) (1) b is deleted.

(f) In paragraph 2 Z 1 lit. c will be the phrase "The procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Code" through the phrase "procedures in free zones pursuant to Title VII, Chapter 3, Section 3 of the Code" replaced.

(g) (2) (2) (1 d is:

" (d)

the dispatch, the customs warehouse, the inward processing and the temporary importation, "

(h) (2) (2) is:

" 2.

in the case of the entry of mineral oils in the customs status of Union goods from third countries in accordance with the provisions of Title IV, Chapter 1 and Chapter 2, Section 1 and 2 of the Code, special procedures for customs surveillance at the entrance to the the customs territory of the European Union. "

13. § 40 and the heading are amended as follows:

(a) The heading is:

"Irregularities in special procedures"

(b) In § 40, the following shall be replaced by the word: "No-lifting procedure" the phrase "special procedures" and becomes the reference " Art. 215 of the Customs Code " by reference " Art. 87 of the Customs Code " replaced.

14. In Section 47 (2), the word "Community" by the word "Union" replaced.

15. According to § 64p, the following § 64q is added:

" § 64q. (1) § 2 (7), § 2a Z 2 to 8, § 4 (2) (1) and (4), § 9 (2) and (11), § 21 (1) (1) (1), § 30 (3), § 37 (1) and (3), § 38 (6), § 39 (1) and (2), § 40, including the title, and Section 47 (2), respectively, as amended by the Federal Law BGBl. I No 163/2015, enter into force on 1 May 2016.

(2) § 11 para. 3 penultimate sentence in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force. "

Article 24
Amendment of the Plant Protection Act 2011

The Plant Protection Act 2011, BGBl. I n ° 10/2011, as last amended by the Federal Law BGBl. I No 189/2013, shall be amended as follows:

1. § 2 shall be amended as follows:

(a) Z 16 reads:

" 16.

the office of destination: the customs office to which the goods placed under a transit procedure must be brought to an end;

(b) Z 17 is:

" 17.

Customs procedure: the procedures, in the goods in accordance with Article 5 (16) of Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013, p. 90; "

c) In Z 18, the reference "Article 91 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code" by reference " Art. 226 of the Customs Code " replaced.

d) In Z 19 the reference " Art. 3 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code " by reference " Art. 4 of the Customs Code " replaced.

2. In § 23 (3), the reference "Article 37 (1) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code" by reference " Art. Article 134 (1) of the Code " replaced.

3. In Section 24 (5), the wording of the text shall be replaced by the wording of the " one of the customs-approved provisions referred to in Article 4 (15) (lit). b to e or Art. 4 Z 16 lit. (b) and (c) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, " the text " the re-export, the destruction or the task (Art. 270, Art. 197 and Art. 199 of the Customs Code) or the customs procedure of disposal or storage (Art. 210 lit. a and lit. b of the Customs Code), " .

4. In § 27 (1) the reference " Art. 4 Z 18 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code) " by reference " Art. 5 Z 15 of the Customs Code) " replaced and the phrase " to initiate a customs procedure in accordance with Art. 4 Z 15 lit. b to e or Art. 4 Z 16 lit. a to g of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code " is due to the phrase " the one for the destruction, the task and the re-export (Art. 197, Art. 199 and Art. 270 of the Code) and of the provisions of Article 5 (16) (lit). (a) and (b) the customs procedure referred to in the customs code " replaced.

5. In § 32 (1), the reference " Art. Article 62 (2) of Council Regulation (EEC) No 2913/92 (Customs Code) " by reference " Art. 163 of the Customs Code " replaced.

6. In § 33 (3), the reference " Art. 4 Z 16 lit. a and lit. d to lit. g of the Community Customs Code " by reference " Art. 5 Z 16 lit. a and Art. 210 lit. b to d of the Customs Code " replaced.

7. In § 36 subsection 1 Z 21 the reference " Art. 4 Z 18 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code " by reference " Art. 5 Z 15 of the Customs Code " replaced.

8. In § 49, the following paragraph 6 is added:

" (6) § 2 Z 16 to 19, § 23 para. 3, § 24 para. 5, § 27 para. 1, § 32 para. 1, § 33 para. 3 as well as § 36 paragraph 1 Z 21 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 25
Amendment of the Plant Protection Act 1997

The Plant Crop Act 1997, BGBl. I n ° 73/1997, as last amended by the Federal Law BGBl. I No 189/2013, shall be amended as follows:

1. In Section 14 (4), the phrase 'pursuant to Article 62 (2) of Council Regulation (EEC) No 2913/92 (Customs Code) and Article 218 (1) (d) of Commission Regulation (EEC) No 2454/93 (Customs Code Implementing Regulation)' through the phrase ' pursuant to Article 163 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 20, the following paragraph 8 is added:

" (8) § 14 (4) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 26
Amendment of the Plant Protection Products Act 2011

The Plant Protection Products Act 2011, BGBl. I n ° 10/2011, as last amended by the Federal Law BGBl. I No 189/2013, shall be amended as follows:

1. In Section 12 (7), the phrase 'pursuant to Article 62 (2) of Council Regulation (EEC) No 2913/92 (Customs Code) and Article 218 (1) (d) of Commission Regulation (EEC) No 2454/93 (Customs Code Implementing Regulation)' through the phrase ' pursuant to Article 163 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 17, the following paragraph 4 is added:

" (4) § 12 para. 7 in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 27
Amendment of the Product Pirates Act 2004

The Product Pirates Act 2004, BGBl. I n ° 56/2004, as last amended by the Federal Law BGBl. I No 17/2007, is hereby amended as follows:

1. In Section 4 (1), the word order shall be "the notifier (Article 4 (18) of the Customs Code) or the holder within the meaning of Article 38 of the Code" through the phrase " the applicant (Art. 5 Z 15 of Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. 90) or the owner of the customs code of Article 135 of the Code " replaced.

2. In § 10, the following paragraph 3 is added:

" (3) § 4 (1) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 28
Amendment of the Product Safety Act 2004

The Product Safety Act 2004, BGBl. I n ° 16/2005, as last amended by the Federal Law BGBl. I No 71/2013, shall be amended as follows:

1. In § 15 (4), the reference ' pursuant to Article 50 of Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code, OJ L 327, 31.12.1992, p. No. OJ L 302, 19.10.1992 " by reference " pursuant to Article 144 of Regulation (EU) No 952/2013 establishing the Union Customs Code, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 34, the following paragraph 3 is added:

" (3) § 15 para. 4 in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 29
Amendment of the pyrotechnic law 2010

The Pyrotechnic Law 2010, BGBl. I n ° 131/2009, as last amended by the Federal Law BGBl. I n ° 20/2015, shall be amended as follows:

1. In § 27 (7) the reference ' pursuant to Article 50 of Regulation (EEC) No 2913/92 establishing the Community Customs Code, OJ L 378, 31.12.1992, p. No. 1 (Customs Code), as last amended by Regulation (EC) No 1791/2006, OJ L 210, 31.7.2006, p. No. 1., as amended by the corrigendum OJ L 363, 20.12.2006, p. No. OJ L 205, 22.7.1998 p. 75 " by reference " pursuant to Article 144 of Regulation (EU) No 952/2013 establishing the Union Customs Code, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 45, the following paragraph 6 is added:

" (6) § 27 (7) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 30
Amendment of the 1997 seed law

The Seed Act 1997, BGBl. I n ° 72/1997, as last amended by the Federal Law BGBl. I n ° 83/2004, shall be amended as follows:

(1) § 37 is amended as follows:

(a) In paragraph 3, the word order shall be ' pursuant to Article 62 (2) of Council Regulation (EEC) No 2913/92 (Customs Code) and Article 218 (1) (lit). (d) Commission Regulation (EEC) No 2454/93 (Customs Code Implementing Regulation) " through the phrase ' pursuant to Article 163 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

(b) In paragraph 4 (1), the word order is deleted "or in order to be stored in a warehouse of type D" .

(c) In paragraph 4, Z 4, the reference " Art. 201 of the Customs Code " by reference " Art. 77 of the Customs Code " replaced.

(2) In § 80, the following paragraph 4 is added:

" (4) § 37 (3) and (4) (4) Z 1 and Z 4 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 31
Amendment of the Sparkling Wine Tax Act 1995

The Sparkling Wine Tax Act 1995, BGBl. No. 702/1994, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be amended as follows:

1. In § 2 para. 3, the reference "Section 45 (1) of the Customs Law-Implementing Act" by reference " § 51 (1) of the Customs Law-Implementing Act, BGBl. No. 659/1994 " replaced.

(2) § 2a is amended as follows:

(a) Z 2 is:

" 2.

Customs code: Regulation (EU) No 952/2013 laying down the customs code of the Union (OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. (OJ L 287, 29.10.2013, p. 90); replaced.

(b) Z 3 is:

" 3.

Area of the European Union: the area to which the system directive applies (EU excise duty area); "

c) In Z 4, the word sequence shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

d) Z 5 is:

" 5.

Third areas: the territories referred to in Article 5 (2) of the System Directive, which are outside the EU excise territory but are part of the customs territory of the European Union, and the territories referred to in Article 5 (3) of the System Directive; "

(e) Z 6 is:

" 6.

Third countries: States or territories to which the Treaty on the Functioning of the European Union does not apply; "

f) Z 7 is:

" 7.

Customs territory of the European Union: the territory referred to in Article 4 of the Code; "

(g) In Z 8 lit. a becomes the phrase "release for free circulation pursuant to Article 79 of the Code" through the phrase "A release for free circulation pursuant to Article 201 of the Code" replaced.

h) In Z 8 lit. b becomes the reference " Art. 40 of the Customs Code " by reference " Art. 139 of the Customs Code " replaced.

3. § 4 shall be amended as follows:

(a) (2) (1) is:

" 1.

in the case of imports of sparkling wine, the freedom of movement of sparkling wine under the conditions under which it is subject, in accordance with Regulation (EC) No 1186/2009, on the Community system of reliefs from customs duty, OJ L 327, 31.12.2009, p. No. 23. and other legislation adopted by the European Union may be exempted from customs duties or excise duties, "

(b) In paragraph 2 (5), the word "Community" by the word "Union" replaced.

4. In Section 12 (4), the phrase 'released for free circulation in accordance with Article 79 of the Code' through the phrase "shall be left to free circulation in accordance with Article 201 of the Code" replaced.

5. In Section 13 (3), the word order shall be "released for free circulation" through the phrase "to be free for free circulation" replaced.

6. § 19 shall be amended as follows:

(a) In paragraph 1, the word order shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

(b) In paragraph 3, the word order shall be "released for free circulation" through the phrase "to be free for free circulation" and the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

7. In Section 20 (6), the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

8. § 21 shall be amended as follows:

(a) para. 1 reads:

" (1) Imports shall be

1.

the entry into the tax territory of sparkling wine from third countries or third countries, unless the sparkling wine is situated at the time of entry into the EU excise area in the temporary storage or a special customs procedure;

2.

the removal of sparkling wine from a special customs procedure in the tax area, unless a further special customs procedure is followed. "

(b) In paragraph 2, the word "No-lifting procedure" through the phrase "special procedures" replaced.

(c) In paragraph 2 (1), the word shall: "non-Community goods" through the phrase "non-Union goods" replaced.

(d) In paragraph 2 Z 1 lit. a becomes the reference "Title III, Chapters 1 to 4 of the Customs Code" by reference "Title IV, Chapter 1 and Chapter 2, Section 1 and Chapter 2 of the Customs Code" and the word "Community" by the word "Union" replaced.

(e) paragraph 2 (2) (1) b is deleted.

(f) In paragraph 2 Z 1 lit. c will be the phrase "The procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Code" through the phrase "procedures in free zones pursuant to Title VII, Chapter 3, Section 3 of the Code" replaced.

(g) (2) (2) (1 d is:

" (d)

the dispatch, the customs warehouse, the inward processing and the temporary importation; "

(h) (2) (2) is:

" 2.

in the case of the receipt of sparkling wine in customs status as a Union product from third territories, in accordance with the provisions of Title IV, Chapter 1 and Chapter 2, Section 1 and 2 of the Code, special procedures for customs control at the entrance to the the customs territory of the European Union. "

9. § 22 together with the title shall be amended as follows:

(a) The heading is:

"Irregularities in special procedures"

(b) In § 22, the word shall replace the word "No-lifting procedure" the phrase "special procedures" and becomes the reference " Art. 215 of the Customs Code " by reference " Art. 87 of the Customs Code " replaced.

10. In § 29 (2), the word "Community" by the word "Union" replaced.

11. According to § 48g, the following § 48h is added:

" § 48h. § 2 para. 3, § 2a Z 2 to 8, § 4 paragraph 2 Z 1 and 5, § 12 para. 4, § 13 para. 3, § 19 para. 1 and 3, § 20 paragraph 6, § 21 para. 1 and para. 2, § 22 including the headline as well as § 29 paragraph 2 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 32
Amendment of the Security Control Act 2013

The security control law 2013, BGBl. I No 42/2013, shall be amended as follows:

1. In § 25 (2), the reference " Art. 75 lit. a, 4. Text of Regulation (EEC) No 2913/1992 establishing the Community Customs Code, OJ L 327, 31.12.1992, p. No. OJ L 302, 19.10.1992 p. 1 " by reference " Art. 198 (1) lit. b (iv) of Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 327, 30.4.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

(2) In § 30, the following paragraph 4 is added:

" (4) § 25 (2) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 33
Amendment of the Explosives Act 2010

The Explosives Act 2010, BGBl. I n ° 121/2009, as last amended by the Federal Law BGBl. I n ° 136/2015, shall be amended as follows:

1. In § 31 (3) and in § 32 (3) the reference shall be made in each case " Art. Article 62 (2) of the Code " by reference " Art. 163 of Regulation (EU) No 952/2013 laying down the customs code of the Union, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 47, the following paragraph 7 is added:

" (7) § 31 (3) and § 32 (3) in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 34
Amendment of the Tobacco Control Act 1995

The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I No 105/2014, shall be amended as follows:

(1) § 3a is amended as follows:

(a) Z 2 is:

" 2.

Customs code: Regulation (EU) No 952/2013 laying down the customs code of the Union (OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. (OJ L 287, 29.10.2013, p. 90);

(b) Z 3 is:

" 3.

Area of the European Union: the area to which the system directive applies (EU excise duty area); "

c) In Z 4, the word sequence shall be "EC excise territory" through the phrase "EU excise duty area" replaced.

d) Z 5 is:

" 5.

Third areas: the territories referred to in Article 5 (2) of the System Directive, which are outside the EU excise territory but are part of the customs territory of the European Union, and the territories referred to in Article 5 (3) of the System Directive; "

(e) Z 6 is:

" 6.

Third countries: States or territories to which the Treaty on the Functioning of the European Union does not apply; "

f) Z 7 is:

" 7.

Customs territory of the European Union: the territory referred to in Article 4 of the Code; "

(g) In Z 8 lit. a becomes the phrase "release for free circulation pursuant to Article 79 of the Code" through the phrase "A release for free circulation pursuant to Article 201 of the Code" replaced.

h) In Z 8 lit. b becomes the reference " Art. 40 of the Customs Code " by reference " Art. 139 of the Customs Code " replaced.

2. § 6 is amended as follows:

(a) (3) (1) is:

" 1.

in the case of the importation of tobacco products, their freedom to tax them under the conditions under which they are subject, in accordance with Regulation (EC) No 1186/2009, on the Community system of reliefs from customs duty, OJ L 327, 31.12.2009, p. No. 23. and other legislation adopted by the European Union may be exempted from customs duties or excise duties, "

(b) In paragraph 3, Z 5, the word "Community" by the word "Union" replaced.

3. In Section 17 (3), the phrase 'released for free circulation in accordance with Article 79 of the Code' through the phrase "shall be left to free circulation in accordance with Article 201 of the Code" replaced.

4. In Section 18 (3), the phrase "released for free circulation" through the phrase "to be free for free circulation" replaced.

5. § 23 shall be amended as follows:

(a) In paragraph 1, the word "EC excise territory" by the word "EU excise duty area" replaced.

(b) In paragraph 3, the word order shall be "released for free circulation" through the phrase "to be free for free circulation" and the phrase "EC excise territory" through the phrase "EU excise duty area" replaced.

6. In § 24 (6) the word "EC excise territory" by the word "EU excise duty area" replaced.

(7) § 25 is amended as follows:

(a) para. 1 reads:

" (1) Imports shall be

1.

the entry into the tax territory of tobacco products from third countries or third areas, unless the tobacco products are located at the entry into the EU excise area in the temporary custody or a special customs procedure;

2.

the collection of tobacco products from a special customs procedure in the tax area, unless a further special customs procedure is followed. "

(b) In paragraph 2, the word "No-lifting procedure" through the phrase "special procedures" replaced.

(c) In paragraph 2 (1), the word shall: "Non-Community goods" by the word "Non-EU goods" replaced.

(d) In paragraph 2 Z 1 lit. a becomes the reference "Title III, Chapters 1 to 4 of the Customs Code" by reference "Title IV, Chapter 1 and Chapter 2, Section 1 and Chapter 2 of the Customs Code" and the phrase "customs territory of the Community" through the phrase "Customs territory of the European Union" replaced.

(e) paragraph 2 (2) (1) b is deleted.

(f) In paragraph 2 Z 1 lit. c will be the phrase "the procedures in free zones or free warehouses under Title IV, Chapter 3, Section 1 of the Customs Code," through the phrase "the procedures in free zones under Title VII, Chapter 3, Section 3 of the Customs Code," replaced.

(g) (2) (2) (1 d is:

" (d)

the dispatch, the customs warehouse, the inward processing and the temporary importation; "

(h) (2) (2) is:

" 2.

in the case of the entry of tobacco products in customs status as Union goods from third countries, in accordance with the provisions of Title IV, Chapter 1 and Chapter 2, Section 1 and 2 of the Code, the special procedures of customs surveillance at the entrance to the the customs territory of the European Union. "

8. § 26 together with the title shall be amended as follows:

(a) The heading is:

"Irregularities in special procedures"

(b) The word "No-lifting procedure" is due to the phrase "special procedures" and the reference " Art. 215 of the Customs Code " is indicated by the reference " Art. 87 of the Customs Code " replaced.

9. In § 32 (2), the word "Community" by the word "Union" replaced.

10. According to § 44n, the following § 44o is added:

" § 44o. § 3a Z 2 to 8, § 6 para. 3 Z 1 and 5, § 17 para. 3, § 18 para. 3, § 23 para. 1 and 3, § 24 paragraph 6, § 25 para. 1 and para. 2, § 26 including the headline as well as § 32 paragraph 2 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 35
Amendment of the Animal Health Act

The Animal Health Act, RGBl. No 177/1909, as last amended by the Federal Law BGBl. I n ° 80/2013, shall be amended as follows:

1. In Section 4b (4) the reference shall be made to: " Art. 226 of Council Regulation (EEC) No 2313/92 (Code of Customs Code), OJ L 327, 31.12.1992, p. No. OJ L 302/1992, 19. October 1992 " by reference " Art. 110 of Regulation (EU) No 952/2013 laying down the customs code of the Union, OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 77, the following paragraph 15 is added:

" (15) § 4b (4) in the version of the Federal Law BGBl. I No 163/2015 shall enter into force on 1 May 2016. "

Article 36
Amendment of the Marketing Standards Act

The marketing standards act, BGBl. I n ° 68/2007, as last amended by the Federal Law BGBl. I No 189/2013, shall be amended as follows:

1. In Section 8 (2), the reference " Regulation (EEC) No 2913/92 establishing the Community Customs Code (Customs Code), OJ L 376, 31.12.1992, p. No. OJ L 302, 19.10.1992 p. 1 " by reference " Regulation (EU) No 952/2013 establishing the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. OJ L 287, 29.10.2013 p. 90 " replaced.

2. In § 9 paragraph 2 Z 1 the reference " Art. 4 Z 18 of the Customs Code " by reference " Art. 5 Z 15 of the Customs Code " replaced.

3. In Section 13 (8), the reference " Art. Article 62 (2) of the Code " by reference " Art. 163 of the Customs Code " replaced.

4. In § 18 (3) and (4) the reference shall be made " Art. 4 Z 18 of the Customs Code " by reference " Art. 5 Z 15 of the Customs Code " replaced.

5. In § 20 (5) the reference " Art. 226 of the Customs Code " by reference " Art. 110 of the Customs Code " replaced.

6. In § 26, the following paragraph 4 is added:

" (4) § 8 para. 2, § 9 para. 2 Z 1, § 13 para. 8, § 18 para. 2 and 3 as well as § 20 paragraph 5 in the version of the Federal Law BGBl. I No 163/2015 will enter into force on 1 May 2016. "

Article 37
Amendment of the Company Code

The Company Code UGB, dRGBl. S 219/1897, as last amended by the Federal Act BGBl. I n ° 22/2015, is amended as follows:

1. § 235 (1) reads:

" (1) The profits may not be distributed as long as they have been created by means of conversion under the approach of the fair value; and

1.

come from the liquidation of capital reserves,

2.

cannot be designated as a capital reserve, or

3.

the fair value for a consideration has been set.

This shall apply mutagenly to a transfer of the company's assets in accordance with § 142. The amounts blocked shall be reduced to the extent that the difference between the carrying amount and the higher fair value is subsequently reduced, in particular, by scheduled or unscheduled depreciation in accordance with § § 204 and 207 or is reduced by means of a book-making process. This shall apply regardless of the resolution of an underlying capital reserve. "

(2) The following paragraph 40 is added to § 906:

" (40) § 235 (1) in the version of the Federal Law BGBl. I n ° 163/2015 is 1. Jänner 2016 in force. Section 235 (1), (2) and (3), as amended by the Federal Law BGBl. I No 163/2015 shall apply to re-founding operations decided after 31 May 2015 and shall apply to the decisions on distribution after 31 December 2015. Section 235 (1) in the version of the Federal Law BGBl. I No 163/2015 shall apply to transfers of company assets pursuant to section 142 to the date of 31 May 2015 and shall apply for distribution decisions after 31 December 2015. "

Article 38
Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. I n ° 663/1994, as last amended by the Tax Reform Act 2015/2016, BGBl. I No 118/2015, shall be amended as follows:

1. § 6 (4) is amended as follows:

(a) Z 7 is:

" 7.

of the objects referred to in Articles 250 to 253 of Regulation (EU) No 952/2013 laying down the Union Customs Code (Customs Code), OJ L 327, 31.12.2013, p. No. 1., as amended by the corrigendum OJ L 269, 10.10.2013, p. No. 90., in the temporary importation procedure, it is possible to introduce free import duties, with the exception of the cases of partial relief from import duties. Freedom of taxation shall apply to moulds, matrices, clichés, drawings, models, measuring, checking or monitoring equipment and similar articles, subject to the condition that the manufactured articles are to be executed entirely in the customs territory of the Union. "

(b) In Z 8, the reference point shall be replaced by ' Articles 185 to 187 of Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. No. L 302/ 1) " the reference " Art. 203 to 207 of the Customs Code " and becomes the reference " Article 185 (2) (lit). b of the Regulation " by reference " Art. 204 of the Customs Code " replaced.

(2) § 23 is amended as follows:

(a) In paragraph 1, the first indent, together with the phrase "which are not intended for the benefit recipient's enterprise," .

(b) (3) reads:

" (3) The other performance shall be carried out in the place from which the entreprenter operates his enterprise. If the other performance is carried out by a permanent establishment, the place of establishment shall be considered as the place of other performance. "

(c) paragraph 4 reads:

"(4) Travel services shall be deliveries and other services of third parties, including travel services of another travel agency which ultimately benefit a non-business traveller."

(d) In paragraph 8, the first sentence shall be inserted:

"In the calculation, the entrepellate has indicated that the special scheme for travel agents has been applied, for example by stating" travel magiors/special arrangements "or" margin taxation. ""

(3) § 26 is amended as follows:

(a) In paragraph 1, the word order is deleted "on the active carriage of goods in accordance with the procedure of duty drawback and" and the reference ' Articles 235 to 242 of Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. No. L 302/ 1) " is indicated by the reference " Art. 116 to 123 of the Customs Code " and the reference "of Article 236 of Regulation (EEC) No 2913/92" is indicated by the reference " Art. 116 (1) (lit). a of the Customs Code " replaced.

(b) In paragraph 3, Z 2, first indent, the reference " Art. 201 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. 1). No. L 302/ 1) " by reference " Art. 77 of the Customs Code " replaced.

4. In § 28, the following paragraph 43 is added:

" (43)

1. § 6 (4) Z 7 and Z 8 as well as § 26 (1) and (3) (3) (2), in each case in the version of the Federal Law BGBl. I No 163/2015, enter into force on 1 May 2016.

2.

Section 23 (1), (3), (4) and (8), respectively, as amended by the Federal Law BGBl. I No 163/2015, enter 1. January 2017 in force and shall be applied for the first time to transactions and other facts that will be executed after 31 December 2016. are taking place. "

Fischer

Faymann