Tax Amendment Act 2015 - 2015 Abgäg

Original Language Title: Abgabenänderungsgesetz 2015 – AbgÄG 2015

Read the untranslated law here: https://www.global-regulation.com/law/austria/2995933/abgabennderungsgesetz-2015--abgg-2015.html

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163. Federal law, with the income tax Act 1988, the Act of 1988, the Foundation to tax law, the fees Act 1957, the real estate transfer tax act 1987, the municipal tax Act 1993, the federal tax code, the common reporting standard law, 2012 transparency database law, the customs law implementation law, the waste management Act 2002, the alcohol tax law, the kinds of Trade Act 2009, the drug importation Act 2010, 2011 Act, the Reinheitsgebot 1995, the fertilizers Act 1994, the petroleum stockpiling law 2012, the EU financial penalty cooperation law, the financial Penal Code, the forestry propagating material Act 2002 , the war material act, the Excise Act 1995, the plant protection law 2011, the plant goods Act 1997, the plant protection products act 2011, product piracy law 2004, the product safety Act 2004, the pyrotechnics law 2010, the seed law 1997, Schaumwein tax law 1995, 2013 safety control law, the Explosives Act of 2010, the tobacco tax act of 1995, the animal diseases Act, the marketing standards Act, the company law book and the VAT law be changed (tax amendment Act 2015 - 2015 AbgÄG)

The National Council has decided:

Table of contents



Article 1





Amendment to the income tax Act 1988







Article 2





Amendment of the Corporation Tax Act 1988







Article 3





Change of the Foundation to tax law







Article 4





Amendment of the fees Act 1957







Article 5





Change of the real estate transfer tax act 1987







Article 6





Change of the municipal tax Act 1993







Article 7





Change the federal tax code







Article 8





Amendment to the common reporting standard Act







Article 9





Amendment of the transparency database Act 2012







Article 10





Amending customs law implementation law







Article 11





Amendment of the waste management Act 2002







Article 12





Amendment of the law on alcohol control







Article 13





Change the types of trade law 2009







Article 14





Amendment of the drug importation Act 2010







Article 15





Amendment to the foreign trade law 2011







Article 16





Change of the Biersteuergesetz 1995







Article 17





Amendment of the fertilizer Act 1994







Article 18





Change the oil stockpiling Act 2012







Article 19





Amendment of the EU financial penalty cooperation Act







Article 20





Change of financial criminal law







Article 21





Amendment of the forest reproductive goods Act 2002







Article 22





Change of the war material act







Article 23





Amendment of the Excise Act 1995







Article 24





Amendment of the plant protection act of 2011







Article 25





Change of planting good Act 1997







Article 26





Amendment of the plant protection products act of 2011







Article 27





Amendment of product piracy Act 2004







Article 28





Change of the product safety Act 2004







Article 29





Amendment of the pyrotechnics Act 2010







Article 30





Change of the seed law 1997







Article 31





Amendment of the Schaumwein Tax Act 1995







Article 32





Change of the safety control Act 2013







Article 33





Amend the Explosives Act of 2010







Article 34





Amendment to the tobacco tax act of 1995







Article 35





Change of the animal disease Act







Article 36





Amending the marketing standards Act







Article 37





Change of the company law book







Article 38





Amendment of the VAT Act 1994





Article 1 amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. in article 2, the following paragraph 4a is inserted:

"(4a) income from an activity representing a body organ society as well as a highly personal activity is attributable to the performance rendered natural person, if the performance is billed by a body which has no independent, contrasting this activity operating under the influence of this person is. PIA activities are only such as artists, writers, scientists, athletes and lecturer."

2. paragraph 4 section 12:

"(12) the deposit repayment by authorities as divestiture of a stake and leads to a reduction in the book value of participation in the shareholders (stakeholders). While the following applies to deposit repayment and open distributions:



1 deposits within the meaning of this provision are the applied basic, common or cooperative capital and other deposits and donations, which assign are as capital reserves or to identify employment and economic cooperatives were including a participation, enjoyment right capital and capital from other financial instruments in accordance with § 8 para 3 No. 1 of the Corporation Tax Act of 1988, as well as those liabilities tax legally the property of a hidden reason, root, or cooperative capital to whom.

2. amounts that fall under § 32 para 1 No. 3 or who lost as a result of a restructuring within the meaning of the Foundation to tax the property of a retained earnings or a profit aren't the deposits.

3. the Corporation has to capture the level of deposits in the meaning of this provision in the way of an account of evidence and to perpetuate more deposits and payments and reductions continuously through distributions or other uses its increases. To founding date and the day of to Foundation decision or contract in the transferor Corporation and - deposit repayment by the transferor Corporation to founding date in the evidence account of the transferor Corporation to capture deposits made - are in the period between the mergers, conversions and splits. The evidence account is to connect in an appropriate manner of the annual tax return.

4. an open distribution implies a positive internal financing. Financing increased by annual surpluses in the sense of the company law book and decreases to net loss within the meaning of the company law book, as well as to open distributions; having concealed deposits as well as preserved deposit repayment except approach to stay. Profits arising from restructuring under the fair value approach, only increase the financing at that time and extent in which they can be distributed according to the regulations of the company law book. The Federal Minister of finance is authorized to set a regulation closer to financing the additional impact of restructuring. The Corporation has to capture the State of financing mutatis mutandis in accordance with no. 3."

3. § is amended 6 No. 6 as follows:

(a) the lit. b and c are:



"b) other circumstances occur, which lead to a restriction of the taxation law of the Republic of Austria in relation to other States, are also using the assets after lit. a relevant values to apply.

(c) the tax liability in accordance with letter. a and b must be paid on the basis of a proposal made in the tax return in following cases, rates: – transfer of assets within a facility of the same taxpayer or laying of establishments or premises within the meaning of the lit. (a) in an EU/EEA State with extensive administrative and judicial assistance;

-When a constraint of taxation law of the Republic of Austria, in the sense he lit. (b) to an EU/EEA country with comprehensive administrative and enforcement assistance."

(b) after lit. c be following lit. added d to g:



"(d) the rates according to lit. (c) are to be paid, whereby the first installment at the end of one month after notification of the tax assessment notice and the other rates are respectively due on 30 September of the following years for assets of the fixed assets evenly over a period of seven years. Notwithstanding, open rates are extent due to make, as assets, operations or facilities - are sold, - eliminated in any other way or transferred to State or be laid by lit. c is not covered.


Admission in these circumstances is to show the competent tax authority within three months from the occurrence.

(e) the rates according to lit. (c) are to be paid, whereby the first installment at the end of one month after notification of the tax assessment notice and the second installment is due on 30 September of the following year for assets of current assets evenly over a period of two years.

f) are in the sense of lit. a assets or operations (operations) from abroad in the domestic transferred or relocated, to set the values, which had been used on a delivery to operate completely independent of the taxpayer in the case. This applies mutatis mutandis to other services.

(g) if other circumstances within the meaning of the lit. b a to a creation of the taxation law of the Republic of Austria in relation to other States do, are also with the assets after lit. f relevant values to apply.

h) by way of derogation from lit. f and g are economic goods, for which the tax liability not, was fixed to use the updated book values; § 27 para 6 subpara 1 lit. e shall apply mutatis mutandis."

4. § is amended 18 paragraph 8 as follows:

(a) in Z, 2 lit. (b) is replaced "article 10 par. 2 of the Government Act" by "article 10 par. 2 of the E-Government Act".

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

"This also applies, if a grant referred to in paragraph 1 has been made no. 7 from its assets, ready to take them into account in accordance with Article 4a, paragraph 1 not as a business expense."

(c) in Z 4 lit. a "Claim" is replaced by "Validity".

5. § is amended 27 paragraph 6 as follows:

(a) the previous No. 1 lit. a to Z 2, the previous No. 1 lit. b is eliminated and the previous Z 2 to 4 become 3 to 5 Z.

(b) Z 1 is as follows:



"1. circumstances which lead to a restriction of the taxation law of the Republic of Austria in relation to other States with respect to an asset in the sense of paragraph 3 or a derivative in the sense of paragraph 4.

(a) in the case of moving a natural person in an EU/EEA State with extensive administrative and enforcement assistance is to discuss on the basis of a proposal made in the tax return about the tax liability resulting in the tax notification only, but to the actual sale of the asset or derivative not to assess the tax liability. This also applies to the gratuitous transfer of an asset or derivative to another natural person who is a resident of an EU/EEA country with comprehensive administrative and enforcement assistance.

(b) actual disposal also a later departure or the subsequent transfer of the asset or derivative in a State considered by lit. a is not covered.

(c) the actual sale is regarded as retrospective event within the meaning of section 295a of the federal tax code. section 205 of the federal tax code is not applicable.

(d) in all not in lit. a cases are the § 6 No. 6 lit. c and d apply accordingly.

(e) in the case of the emergence of the taxation law of the Republic of Austria in relation to other States the mean value is cost. A reentry into the taxation law of the Republic of Austria, in cases not set tax liability is the original acquisition cost, remain the common values at most but significantly. The subsequent sale shall not be retrospective event within the meaning of section 295a of the federal tax code. The taxable person proves that value increases have occurred in the EU/EEA area, these are the proceeds to pull off."

(c) in the new Z, 2 second set is the reference "lit. b"are replaced by the reference"Z 1".

6 § 27a shall be amended as follows:

a) para 3 subpara 2 lit. b is as follows:



"(b) in the case of restriction of the right of taxation (§ 27 para 6 Z 1) as well as in case of the removal or the other withdrawal from the Depot (§ 27 para 6 Z 2) the difference between the mean value at the time of the occurrence of the circumstances that lead to the restriction of the right of taxation, or the removal or of other retirement, and cost." "In cases not set tax liability (§ 27 para 6 Z 1 lit. a) to consider incurred impairment up to the extent of the base, insofar as these are not considered in another State to exit or transfer between exit or transfer and sale."

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

(c) in the first sentence of paragraph 5, the phrase "a special tax rate" is replaced by the phrase "the special tax rates" and in the last sentence, the phrase "the special tax rate" is replaced by the phrase "a special tax rate".

7. in article 30, paragraph 4 is amended as follows:

(a) the first sentence reads:

"As far as plots were not tax caught on March 31, 2012, without consideration of tax exemptions, are to be income as:"

(b) in the Z 1 eliminates the point after the third set and it is attached to the phrase "and is the financial Office to see.".

8. in article 30, the reference to "paragraphs 1 and 4" with a reference to "Paragraph 1, 1a and 4" is replaced b paragraph 5.

9. in article 41, paragraph 1 Z 5 is inserted after the phrase "The increased Pensionistenabsetzbetrag"the sequence of words and punctuation", the increased traffic the amount" and the reference on "§ 62 Z 10" by the reference to "§ 62 Z 10 and Z 11" replaced.

10. in section 70 para. 2 No. 2 last sentence is replaced "35%" by "25%".

11. in article 77, paragraph 3, the phrase is omitted in the second set "and contributions to legally recognised churches and religious communities in accordance with article 18, paragraph 1 Z 5".

12. in article 93, paragraph 5 is the third tick:



"- the time of the restriction of the right of taxation pursuant to § 27 para 6 Z 1 the notification within the meaning of § 94 No. 7 matches."

13 paragraph 94 No. 7:



"7 return on capital pursuant to § 27 para 6 Z 1, unless the taxpayer reports the Abzugsverpflichteten restriction of the tax law." In the case of such a message is to refrain from the deduction if the taxpayer has a delivery notice within the meaning of § 27 para 6 Z 1. Money deposits and not other securitised credit institutions within the meaning of article 27a, paragraph 1 Z 1 applies in the case of the restriction of the debtor of capital income taxation law (§ 93 par. 2 Z 1 second sentence) as depositary in the meaning of § 95 para 2 subpara 2 lit. a."

14 § 95 para 3 Z 3 is amended as follows:

(a) the second and third part strip be changed. The point is replaced by a semi-colon at the end of the current second tick; the semicolon is replaced by a dot at the end of the current third tick.

(b) in the present second tick is the phrase "the emigration within the meaning of § 27 para 6 subpara 1 lit. (b)"by the phrase" the limitation of tax law in the sense of § 27 para 6 Z 1 "replaced.

(c) in the now third tick is the reference to "section 27 para 6 subpara 1 lit. a"with a reference to" § 27 para 6 Z 2 "replaced.

15. Article 100 is amended as follows:

(a) in article 100, paragraph 1, second sentence is omitted the phrase "35% if the taxpayer is an individual, otherwise".

(b) the following paragraph 1a is inserted:

"(1a) the debtor (§ 100 para 2 second sentence) can Nos. 6 and 7 keep up in domestic revenue in accordance with article 99, paragraph 1 a withholding tax of 25%, if the debtor of the withholding tax (§ 100 para 2 first sentence) is a statutory body in the sense of § 1 para 1 of the Corporation Tax Act 1988."

16. in section 108 g paragraph 5 is replaced the phrase "25%" in the fourth sentence the phrase "27.5%".

17 § 124b is amended as follows:

(a) in Z 185 lit. c is in the last sentence of point replaced by a comma and the word sequence "where from 1 January 2016 by way of derogation from article 37, paragraph 8 and article 95, paragraph 1 the special tax rate and the capital gains tax is 27.5%." added.

(b) Z 225 is as follows:



"225. § 4 I no. 112/2012, para 2 and 3 and section 28 paragraph 7, each as amended by Federal Law Gazette with 1 January 2013 into force and shall be applied for the first time at the assessment for the calendar year 2004 on error involving the assessment periods from 2003."

(c) in Z 232 the phrase is replaced in the last sentence "after December 31, 2012" by the phrase "before the 1 January 2017".

(d) in Z 275 is the reference and punctuation ", no. 21 and Z 34" with a reference to "and no. 21" replaced.

(e) in Z 288 is the phrase after "section 18" "ABS 1 Z 7 and" inserted.

f) in Z 292 lit. c is above "§ 33 para 5 No. 3" the standard together with punctuation marks "§ 18 para 3 Z 2," added.

(g) in Z, 293 is the expression "BGBl. II" by the expression "Federal Law Gazette I" replaced.

h) to Z 297 be attached following Z 298-308:



"That after 31 December 2015 start paragraph 4a amended by Federal Law Gazette I will no. 163/2015 for the first time, to apply for marketing years, 298. § 2.

299. a) § 4 para 12 as amended by Federal Law Gazette I no. is 118/2015 last time to apply for deposit redemption adopted before January 1, 2016 and open distribution.

b)

§ 4 subsection 12 amended by Federal Law Gazette I no. is 163/2015 for the first time to apply for deposit redemption adopted after 31 December 2015 and open distribution. Where: - which I captured No. 118/2015 on the evidence account deposit level pursuant to § 4 paragraph 12 as amended by Federal Law Gazette, as well as the level of internal financing are to continue no. 163/2015 pursuant to § 4 paragraph 12 as amended by Federal Law Gazette I.

-No. 118 / to establishment conditional differential amounts collected by 2015 on account of the evidence are I in accordance with § 4 para 12 as amended by Federal Law Gazette to keep no longer separately in evidence. So far collected to establishment conditional difference amounts only increase the continuing level of financing in that time and extent in which they can be distributed according to the regulations of the company law book.

300th § 6 No. 6 as amended by Federal Law Gazette I no. 163/2015 effective with January 1, 2016. § 6 No. 6 lit. b in the version before the Federal Act Federal Law Gazette I is no. 163/2015 last time to apply for transfers and transfers that occur before January 1, 2016.

301 section to use 18 paragraph 8 is in the version of Federal Law Gazette I no. 163/2015 for all after 31 December 2016 one contributions and donations.

302. Article 27 paragraph 6, article 27 par. 3 No. 2, section 93, para. 5, § 94 No. 7, § 95 para 3 Z 3, each as amended by Federal Law Gazette I no. 163/2015 with 1 January 2016 into force. § 27 para 6 subpara 1 lit. b in the version before the Federal Act Federal Law Gazette I is no. 163/2015 last time circumstances to apply, which lead to a loss of the taxation law of the Republic of Austria and enter before January 1, 2016.

303. § to apply paragraph 5 is in the version of Federal Law Gazette I no. 163/2015 27a from 1 January 2016.

304. § 70 para I is 2 Z 2 in the version of Federal Law Gazette No. 163/2015, for the first time to apply, if: - the income tax-payer is in the assessment for the calendar year 2016, - the income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2015.

305. § last time to apply 3 is in the version before the Federal Act Federal Law Gazette I no. 163/2015 77 para for wage payment periods ending before January 1, 2017.

306 § 100 para 1 and 1a in the version of Federal Law Gazette I no. 163/2015 effective with January 1, 2016.

307 section to apply paragraph 5 is in the version of Federal Law Gazette I no. 163/2015 108 g from 1 January 2016."

Article 2 amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. in article 8 par. 4 No. 2 lit. the point is replaced in the last tick b by a comma and the following tick is attached:



"- Amounts in accordance with § 6 No. 6 of the income tax Act 1988, except that according to § 6 No. 6 lit." a last set of the income tax Act 1988."

2. in article 13, paragraph 3, the last sentence is omitted and append the following records:

"Is the sum of income pursuant to Nos. 1 and 2 in 1988 to reduce the sum of the contributions made in the assessment period within the meaning of § 27 para 5 No. 7 of the income tax Act, extent of capital gains tax has been withheld and paid. The sum of the benefits is a reduction of the benefits from the capital gains tax on the basis of a double taxation agreement takes place, to reduce, as she is not burdened with capital gains tax. This also applies if the discharge takes place after the removal of the capital gains tax; the subsequent relief is regarded as retrospective event within the meaning of section 295a of the federal tax code."

3. in article 17, paragraph 2, the phrase "with the consent of the insurance supervisory authority" is no. 3.

4. in article 22, paragraph 2, the phrase is "investment income and".

5. paragraph 24 paragraph 5:

"(5) corporate tax, which article 13 par. 3 and 4 is attributable to income in the sense, shall be credited in accordance with the following provisions in the investment:"



1. the tax is set at the control declaration on the basis of a successful investment and paid.

2. the private foundation makes grants within the meaning of § 27 para 5 No. 7 of the income tax Act 1988 for the capital gains tax was taken away.

3. a) the basis for the credit is the amount of the difference between - the sum which according to § 13 para 3 No. 7 of the income tax act separately taxable income and - the sum of donations in the sense of § 27 para 5 1988, if this is greater than the sum of income within the meaning of the first line.

(b) a reduction of the benefits from the capital gains tax on the basis of a double taxation agreement takes place, is the sum of the contributions in determining the basis of assessment in accordance with letter. to reduce a, is burdened as they do not definitively with capital gains tax. This also applies if the discharge takes place after the removal of the capital gains tax; the subsequent relief is regarded as retrospective event within the meaning of section 295a of the federal tax code.

4. is the corporation tax of the years before 2011 is credited, the credit is 12.5% of the assessment basis pursuant to no. 3. Is credited to the corporation tax of the years from 2011, the credit is 25% of the assessment basis pursuant to no. 3. Pre-2011 corporation tax is to be credited as a priority.

5. the private Foundation maintains an account of evidence, where annually paid corporation tax, the credited amounts and the balance upcoming for a credit account be recorded continuously.

6. in case of dissolution of the private foundation is to determine the amount of credit in accordance with Nos. 3 and 4. Thereby, also the remaining amount according to Z 5 as a grant within the meaning of § 27 para 5 is in calculating the credit after no. 3 1988 to handle no. 7 of the income tax act. By way of derogation from Z 3 lit. b is the amount of attention despite removal of the withholding tax in the case of a possible subsequent relief be reduced accordingly. The credit shall be issued with recent investments."

6 in section 26c the Z 57 and the Z will be attached to Z 56 58:



"57. § 8 para 4 and § 17 para 2 No. 3 in the version of Federal Law Gazette. No. 163/2015 with 1 January 2016 into force."

58. articles 13, paragraph 3, and § 24 para 5 I will take no. 163/2015, Z 3 and Z 4, each as amended by Federal Law Gazette 1 January 2016 effect and shall apply to all open procedures. "§ 24 para 5 I no. 163/2015 No. 6 in the version of Federal Law Gazette 1 January 2016 into force and is on private foundations applicable, their resolution according to § 35 par. 5, second sentence, of the private foundation law was registered after December 31, 2015 in the register of companies."

Article 3 amendment of the Foundation to tax law

The to tax Foundation, Federal Law Gazette No. 699/1991, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1. in article 1, paragraph 2 account for the sentences of three to seven and in the second movement the last half sentence is replaced by the following half records:

"is to pay the tax liability on the basis of a proposal made in the tax return in installments; § 6 No. 6 are lit. d to e of the income tax Act 1988 by analogy to apply."

2. Article 3 is amended as follows:

(a) in paragraph 1 Z 2 second tick is the first sentence:

"Assets fully or partially applied, for which the tax liability when the acquiring entity or a group associated body of the acquiring Corporation is not been fixed or according to § 16 para 1a not occurred, the updated book values are, but no more than apply the common values."

(b) in paragraph 1 Z 3 is the phrase "and the level of deposits within the meaning of § 4 para 12 No. 2 lit. b of the income tax Act 1988 "replaced by the phrase"and the existing deposits within the meaning of § 4 para 12 of the income tax Act 1988".

3. § is amended 5 paragraph 1 as follows:

(a) Nos. 3 and 4 are:



"3. as far as the taxation law of the Republic of Austria with respect to the transferred assets on the basis of the merger is limited, is no. 1 for shareholders, who are established in a State of the EU/EEA with extensive administrative and enforcement assistance.

4. as far as the taxation law of the Republic of Austria with respect to the shares of the transferor Corporation to the acquiring entity is restricted, these are lit No. 6 at the acquiring Corporation with the according to § 6. (a) of the income tax act to bring 1988 relevant values whereby § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

(b) in Z 5, the second half-sentence reads:

"are lit No. 6 with the according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

4. in article 7, paragraph 2 the rates three to six accounts for, and the second sentence reads:


"As far as the taxation law of the Republic of Austria, compared to an EU/EEA country with comprehensive administrative and enforcement assistance is restricted in the conversion, which is according to § 20 of the corporation tax payable 1988 resulting tax liability on the basis of a proposal made in the tax return in installments; § 6 No. 6 are lit. d to e of the income tax Act 1988 by analogy to apply."

5. Article 9 is amended as follows:

(a) in paragraph 1, the last sentence is no. 2:

"§ 6 No. 6 lit. (c) are to e of the income tax Act 1988 apply by analogy."

(b) in paragraph 1 Z 3 second tick is the first sentence:

"Assets fully or partially applied, for which the tax liability of a successor or a group associated corporation of a successor in title has not been fixed or according to § 16 para 1a not occurred, the updated book values or the original acquisition costs are, but no more than apply the common values."

(c) in paragraph 6 is the phrase "and the level of deposits within the meaning of § 4 para 12 No. 2 lit. b of the income tax Act 1988 "replaced by the phrase"and the existing deposits within the meaning of § 4 para 12 of the income tax Act 1988".

6 § 16 is amended as follows:

(a) in paragraph 1 sentence 2 the last half sentence reads:

"are lit No. 6 according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

(b) in paragraph 1, the rates three to six by the following records shall be replaced:

"While open rates are also due to ask if subsequently consideration will be sold by the transferring or eliminated in any way. The special tax rate in accordance with § 27a para 1 No. 2 of the income tax Act 1988 is to apply when partial restriction of the taxation law of the Republic of Austria on the profit determined in accordance with the second sentence. Open rates are only payable if subsequently consideration will be sold by the transferring or eliminated in any way."

(c) referred to in paragraph 1, the following paragraph 1a is inserted:

"(1a) by way of derogation from paragraph 1 Z 3 by a fully taxable capital company or employment and economic cooperative in a the following in called the investment company of a Member State of the European Union shall apply to transfers of shares within the meaning of article 12, paragraph 2:"



-Para 1 first sentence shall apply.

-Arises through the introduction of an international box participation within the meaning of § 10 par. 2 of the Corporation Tax Act 1988 or is their extent changed by new shares or by imputing to the existing participation, creates a tax liability in terms of the amount of difference between the book value and according to § 6 Z 14 of the income tax Act 1988 decisive value to the effective date of when the shares of the absorbing company subsequently be sold or otherwise opt out of its assets. This does not apply if the shares of the acquiring Corporation before the emergence of the tax liability is transferred for a consideration.

Impairment occurred - between the effective date of transfer and the sale of (retiring) are taken into account only to the extent of the difference amount."

(d) in paragraph 2, no. 1 is the reference "paragraphs 1 and 3" replaced by the reference "Paragraph 1, 1a and 3".

7 § is amended 18 paragraph 1 as follows:

(a) Z 1 the following second sentence is added:

"With a partial restriction of the taxation right pursuant to § 16 para 1 Fourth movement the transferee corporation has to use the acquired assets with carrying values."

(b) in section 18 para 1 No. 3 second tick is the first sentence:

"Assets fully or partially applied, for which the tax liability when the acquiring entity or a group associated body of the acquiring Corporation is not been fixed or according to § 16 para 1a is not caused the updated book values are, but no more than apply the common values."

8. in article 20, paragraph 2, Z is 5 after the phrase "article 16, paragraph 1 or paragraph 2 Z 1" the phrase "as amended by BGBl. Federal law I no. 163/2015" inserted.

8A. in § 20 para 7 subpara 1 is in the second set the reference "article 16, paragraph 1 third to last sentence" with the reference "§ 16 par. 1a" replaced.

9. in article 21, the following conclusion is added:

"This also applies to losses in accordance with Section 23a of the income tax Act 1988, with the acquiring Corporation for this section 23a of the income tax Act 1988 accordingly continue to apply."

10 § 24 para 1 No. 3 is:



"3. as far as the taxation law of the Republic of Austria with respect to the assets is restricted within the framework of the merger, you're lit No. 6 according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

11. in article 25, paragraph 1 Z 2 second tick is the first sentence:

"Assets taken over for the tax liability is been not set the original cost or updated book values are, but no more than the common values."

12 § 29 par. 1 Z 3 is:



"3. as far as the taxation law of the Republic of Austria with respect to the assets is restricted within the framework of the real Division on a foreign successor contractor, you're lit No. 6 according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

13. in article 30, paragraph 1 Z 2 second tick is the first sentence:

"Are assets taken over, the tax liability is imposed not for to the acquiring successor company or according to § 16 para 1a not occurred, the updated book values or the original cost are to the acquiring company of succession, but no more than the common values."

14 § 36 para 3 is amended as follows:

(a) Z 1 is as follows:



"1. as far as the taxation law of the Republic of Austria with respect to the shares of the transferor Corporation to the acquiring entity is restricted, these are lit No. 6 at the acquiring Corporation with the according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

(b) in item 2 is the second half-sentence:

"are lit No. 6 with the according to § 6. (a) of the income tax act to apply 1988 relevant values, § 6 No. 6 lit. to e of the income tax Act 1988 apply by analogy to c are."

15. in section 3, 29 following Z 30 is attached to Z:



"30 § 1 para 2, § 3 para 1, § 5 par. 1 Z 3 to 5, section 7, paragraph 2, article 9, paragraph 1 Nos. 2 and 3, § 16 para 1, 1a and 2, article 18, paragraph 1 Z 3, § 20 para 2 Z 5 and paragraph 7 Z 1, article 21, article 24, paragraph 1 Z 3, § 25 para 1 Z 2, article 29, paragraph 1 Z 3" ", § 30 para 1 subpara 2 and § 36 para 3 I no. 163/2015, are Nos. 1 and 2, each as amended by Federal Law Gazette apply for the first time on reorganisations, which are decided or contractually signed after December 31, 2015."

Article 4 amendment of the fees Act 1957

The fees Act 1957, Federal Law Gazette No. 267/1957, as last amended by the Federal Act, Federal Law Gazette I no. 105/2015, is amended as follows:

1. in article 11, the following paragraph 3 is attached.

"(3) for inputs and inserts, which electronically using the citizen card function (§§ 4 ff E-GovG) be brought, which reduced the tariff item 5 para 1 and 6 para 1 and 2 of § 14 listed amounts"



-EUR 3.90 2.30 euros - from 14,30 EUR 8.60 euros, - of 21.80 euros to 13.10 euros - from 47,30 EUR 28,40 EUR."

2 in § 14a the quote "article 11 par. 3 and § 14" takes the place of the quotation "section 14".

3. in section 37 37 the following paragraph is added:

"(37) article 11 par. 3 effective with January 1, 2016."

Article 5 amendment of the real estate transfer tax act 1987

The real estate transfer tax act 1987, BGBl. No. 309/1987, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1 in the section 4, paragraph 1, the second sentence is:

"Operations pursuant to § 1 para 2a and 3, operations under the Foundation to tax law, as well as for acquisitions in accordance with § 7 paragraph 1 subpara 1 lit. b and c is the control of the land value to calculate."

2. in article 7, para. 1, subpara 2 lit. the phrase "An economic unit or parts of an economic unit" occurs in place of the phrase "an economic unit".

3. paragraph 18 para 2 p:


"(2 p) § 1 para 2a, 3, 4 and 5, § 3 para 1 I no. 118/2015 contact no. 2, 2a and 7, § 4, § 7, § 9 Z 3, article 10, paragraph 1, article 11, para. 3 and § 13 para 1 in the version of Federal Law Gazette 1 January 2016 in force and are to apply to transactions which are carried out after December 31, 2015 or if the testator after 31 December 2015 has died." § 3 ABS. 1 I no. 118/2015 Z 7a in the version of Federal Law Gazette 1 January 2016 into force and is to apply to transactions, if the testator has died after December 31, 2015. The tax debt is incurred after December 31, 2015, the acquisition process was carried out either before January 1, 2016, or the testator died before January 1, 2016, the tax debtor can the IRS explain to the self calculating the tax party representative or to writing that taxation I no. 118/2015 should be according to the provisions of this Act in the version of Federal Law Gazette. Following the entry into force of the Federal Act Federal Law Gazette I no. 118/2015 no purchase operation is carried out.



Of the shareholder portfolio, changes that occur before January 1, 2016, are for the implementation of Act structure of § 1 not to take into account paragraph 2a. This day on the trustor transferred shares in the company's assets, or in the company, which were held on 31 December 2015, trust, last sentence and paragraph 3 apply article 1 para 2a last not set. Be at least 95% of the shares of the company's assets or the company in the hands of one person or a group of companies pursuant to section 9 of the Corporation Tax Act 1988 held on 31 December 2015, is section 1 para 3 as amended by Federal Law Gazette I no. 118 / 2015 also legal operations to apply, if this percentage is changed, but not under 95% sinks and based on these shares not already a fact of § 1 para 3 as amended by Federal Law Gazette I no. 118 /. 2015 accomplished was."

Article 6 amendment of the municipal tax Act 1993

The municipal tax Act 1993, BGBl. No. 819/1993, as last amended by the tax amendment Act 2011, Federal Law Gazette I no. 76/2011, is amended as follows:

§ 11 paragraph 3 reads:

"(3) an even calculated within the framework of the auto calculation by the tax debtor and given the tax authority known municipal tax amount is enforceable. Will be no self-calculated amount of the tax authority announced or calculating self proves to be incorrect, has the fixing of the levy tax decision to be made. By issuing such a notice of tax may be waived, if the tax debtor subsequently corrected the calculation of self within three months of filing the tax declaration; Correction proves to be incorrect, the community has to adopt a municipal tax assessment."

Article 7 change in the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1 in § 30 para 2, the word "Cold," and the following comma is inserted after the word "Heat," each together with the following comma.

2. in article 125, paragraph 1 second subparagraph second sentence takes the place of the citation "section 10 para 2 No. 4" quoted "article 10 par. 2 Nos. 3 and para. 3 Z 3".

3. the following paragraph 5 is added to § 209:

"(5) in cases where under the provisions of the income tax Act 1988 or the to Tax Act founding the resulting income or corporation tax is been agreed, but stated the tax liability, the law on fixing the above duties barred insofar not later than ten years after the end of the year in which the retroactive event occurred."

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

"(2) balances under $5 are not institutionally to pay back."

5. in section 242a, paragraph 1 takes the place of the citation "§ 242, first sentence," the citation "article 242, paragraph 1 first sentence".

6. in section 323 paragraph 46 is added:

"(46) Article 209 paragraph 5 as amended by Federal Law Gazette I no. 163/2015 effective with January 1, 2016. Article 209, paragraph 5 is for the first time apply to cases in which the subject of the provisions of the income tax Act 1988 or the to tax law founding a after December 31, 2005 is been denied any income or corporation tax, but stated the tax liability."

Article 8 amendment of common reporting standard Act

The common reporting standard law, Federal Law Gazette I no. 116/2015, is amended as follows:

section 117 reads:

"§ 117. This federal law effective with January 1, 2016."

Article 9 amendment of the transparency database Act 2012

The transparency Data Bank Act 2012 - TDBG 2012, Federal Law Gazette I no. 99/2012, last amended by Federal Law Gazette I no. 17/2015, is amended as follows:

1 § 1 para 1 No. 6 reads as follows:



"6. the display of the preconditions for making, setting, or the recovery of performance within the meaning of section 4 and the meaning of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database."

2. paragraph 1 paragraph 2:

"(2) the transparency database is intended for the services in accordance with article 4, paragraph 1 Z 2, the range of services within the meaning of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database, as well as the processing of the data about the services covered by article 23, paragraph 2."

3. in article 5, paragraph 2 No. 1 accounts for the words "plus the remuneration within the meaning of section 67, paragraph 1 EStG 1988 and"

4. § 9 ABS. 2 Z 5 is:



"5. the maintenance the amount in accordance with § 33 par. 4 Z 3 EStG 1988;"

5. § 23 para 1 subpara 1 lit. c is as follows:



"c) transfer payments within the meaning of § 9 para 2 Z 2 to 8;"

6 the following paragraph 4 is added to in section 25, paragraph 3:

"(4) for the purpose of the data communication in accordance with paragraph 1 Z 1 person are, the principal of the private sector, is entitled to require the facilities of their data applications with this encrypted bPK by the master number register authority E-GovG as principal of public sector according to § 10 para 2. If it is Z 2 data communications referred to in paragraph 1, are entitled to determine these data on the business register. the contracting entities of the private sector"

7. in article 32, paragraph 6, the following sentence is inserted after the first sentence:

"The insight into federal and State data is to query legitimate agencies of countries during that period, for which it has committed itself to output messages in the database of the transparency."

8. in article 32, paragraph 7 the Word replaces "last" "third" the word.

Article 10 amendment of the customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, amended by Federal Law Gazette I no. 105/2014, is amended as follows:

1. Article 1 is amended as follows:

a) paragraph 1 is as follows:

(1) that is carried out in accordance with this Federal Act in the area of customs law.

b) paragraph 2 is as follows:

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

(c) the following paragraph 4 is added:

"(4) as far as according to provisions of the customs code of the Union, Regulation (EU) No. 952/2013 establishing the customs of Union, OJ" No. L 269 of the 10.10.2013 p. 1 (Customs Code), as amended by the amending OJ No. L 287 of the 29.10.2013 p. 90, with European Commission of still national regulations for their application and implementation regulations require, are to make these arrangements by the Federal Minister of finance regulation."

2. Article 2 is amended as follows:

(a) in paragraph 1, the phrase "The customs legislation of the Union referred to in § 1, this federal law and the regulations issued in implementation of this federal law as well as general tax law provisions and international law applicable in Austria," by the phrase "customs legislation referred to in paragraph 1 as well as the general tax legislation and international law in Austria is as far as they relate to import or export duties (customs law in the sense of article 1 of the Customs Code) ", so far as they relate to the import or export of goods" replaced.

b) paragraph 2 is deleted.

3. Article 2a is amended as follows:

(a) in paragraph 1, the first half-sentence is in the first sentence:

"In the case of centralised customs clearance (article 179 of the Customs Code) those customs legislation does not apply to other duties"

(b) in paragraph 1, second sentence, shall instead of the reference "article 215 section 4 ZK" the reference "article 87 para. 4 of the customs code".


(c) in paragraph 4, the reference is in the first sentence "the Council decision of 29 September 2000 on the system of own resources of the European Community of 29 September 2000, OJ" No. L 235 of 7 October 2000, p. 42 "with the reference" decision 2007/436/EC, Euratom on the system of own resources of the European communities, OJ " No. L 163, June 23, 2007 p. 17 "replaced, eliminates the phrase 'by 25% '.

4. Article 4 is amended as follows:

(a) in paragraph 1 occur instead of the reference "article 4 ZK" the phrase "Article 5 of the customs code or other customs legislation of the European Union".

(b) in paragraph 2, the No. 1 is:



"1"Clearance"to the whole of the duties that are required goods on the customs area or on an approved Warenort (Z-18), a customs procedure by title to feed 5 section 4 of the customs code or the re-export a recovery, including summary declarations and the examination in temporary storage of owned goods;"

(c) in paragraph 2, the No. 3 is omitted.

(d) in para. 2 Z 12 will each for the term "Customs law" the phrase "and the section tasks referred to 6 further" inserted.

(e) in paragraph 2, Z 16 comes instead of the reference "article 82 ZK" now the reference "Article 254 of the code".

(f) in paragraph 2, Z 18 the phrase "any other provision of customs" is replaced by the phrase "The re-exportation, destruction or destruction and the task for the benefit of the Treasury".

(g) in paragraph 2 the point is substituted at the end of Z 14-Z 18 with a semi-colon and following no. 19 is attached:



"19"Prohibitions and restrictions"trade context also."

5. § 8 paragraph 2 replaces the reference "section 84 of the code of criminal procedure" with the reference "article 78 of the code of criminal procedure".

6. Article 10 is amended as follows:

(a) in paragraph 1, the last sentence is omitted.

b) paragraph 3 is deleted.

7 section 11 including the heading is amended as follows:

(a) the heading is added to the text "and approved places of goods".

(b) in paragraph 7, the phrase "in accordance with the customs legislation permanently" be inserted after the phrase "the Customs authorities grant operators"; the phrase "and he is designated guarantee about the location of customs compliance" is omitted.

(c) in paragraph 8, the term "Clearance" is replaced by the phrase "the provision and dispatch".

(d) in paragraph 9, the term is replaced by the term "legal Warenort" "appropriated Warenort".

8. in article 13, paragraph 1, the term "Federal Minister for public economy and transport" is replaced by the designation "Federal Minister for transport, innovation and technology".

9 section 20 is amended as follows:

(a) in paragraph 2, the reference is "article 38 par. 1 letter a ZK" by the reference "article 135 § 1 of the code" replaced.

(b) in paragraph 5 is before the phrase "by other forms of expression of will," added the phrase "on the basis of the customs law"; the reference "(Artikel 233 ZK-DVO)" is omitted.

10 § is amended 21 paragraph 1 as follows:

(a) in lit. a deleted the citation "(Artikel 233 ZK-DVO)", instead, the phrase "on the basis of the customs law" is inserted before the phrase "by other forms of expression of will"; determine before the phrase"surveillance" inserted the phrase "by regulation".

(b) in lit. d eliminates the reference "(Artikel 233 ZK-DVO)", instead of the phrase "on the basis of the customs law" is inserted before the phrase "through another form of expression of will".

11. Article 23 is amended as follows:

(a) in paragraph 1, the text is inserted before the term "People" "Without prejudice to article 51 of the code meet"; before the wording "special record keeping" eliminates the word "meet".

(b) in paragraph 2, first sentence replaces the phrase "three years" with the phrase "five years".

12. in article 24, paragraph 1, last sentence is omitted the phrase "through the inspection".

13. the heading to section 26 is as follows:

"Seizure of goods and business documents".

14. in article 27, paragraph 1, the second sentence is omitted.

15 paragraph 30 subsection 2:

"(2) the company serving the commercial carriage of passengers or goods across the customs border are was committed the Customs offices and customs authorities on request for purposes of the exercise of customs control information about them available data such as name, origin and destination of passengers as well as origin, destination, no entry summary declaration in accordance with article 127 of the code given consignors and consignees of goods transported, for the , to give. Are the data automatically processed they have an electronic access consultation of this automation supported records to allow the customs bodies on automation-based way through."

16. in article 31, paragraph 3, the phrase "the security authorities, the Federal Police" is replaced by the phrase "the security authorities or the police".

17 section 32 is amended as follows:

(a) in paragraph 2, the phrase "the security authority, the Federal Police" is replaced by the phrase "the security authorities or the police".

(b) in paragraph 5, the term "Non-Community goods" is replaced by the term "non-Union" goods.

18. in article 33, paragraph 1, of the parenthetical expression "(§ 35 FinStrG) is for the term"Smuggling"" added.

19. the heading to § 34 is as follows:

"Approach to contraventions of the legislation conferred on the Customs Administration to the execution"

20. the section D is together with the heading:

"Section D. supplementary arrangements for the implementation of the customs code of the European Union

Article 6 of the customs data-processing technique

section 36. As far as the content is set by means of the data processing or in writing the application not already by the implementing provisions for the Community customs code, the Federal Minister of Finance has to make this determination with regulation; thereby he has to determine the codes necessary for a computer-assisted editing.

Section 37 (1) of the Federal Ministry of Finance has in the light of the State of data technology to maintain the security and protection of data regulation to determine which can be performed in writing to be formalities on the basis of computer science procedure. This regulation is also to determine:



1. the type of information technology process (data transfer or transfer disks) and 2 are establishing the submitted messages which give off only with the Customs authorities.

(2) the participation of the data-processing technique in the sense of paragraph 1 requires the allocation of an access code. The Customs Office is responsible for the allocation, in whose area the operator has his normal place of residence or seat.

(3) messages in the data-processing technique shall require not the handwritten signature, must contain an indication but who has taken it off.

(4) transactions by writings transmitted in a data-processing technique are made in the same proceedings. They are delivered as soon as their electronic available data of the receiver are. The data of the so announced transactions must not be altered. Print-outs produced by the participants in the process such transactions are regarded as written copies of registration (public document) issued by the Customs Office.

(5) if transmitted data is repeatedly unsuitable for automation-supported processing, or the printed data do not match with the transmitted data, this is immediately to inform the participants in the proceedings. The participant has to take measures immediately to the repair of the defect.

Article 18-19 of customs code representation

Section 2 of the customs code has section 38 (1) in the sense of article 19 the direct representative through a written power of Attorney and the indirect representative a written order to demonstrate his authority, if it is not Office or other statutory provisions applies to the relevant representatives. The Glaubhaftmachung of the power of representation by submission of the represented denominated freight papers and other papers relating to the goods is sufficient for the indirect representation to submit of an application.

(2) persons, which are used in the context of a company for the provision of stores, which usually also severance pay are connected, are without a written power of Attorney authorized to represent the company at the check-in and authorized; the absence or a limitation of the power of Attorney needs only then let the customs authority apply against, if she knew or had to know reasonably.

To articles 22 to 29 of the customs code of territorial jurisdiction for permission grants

Section 39 (1) for permits and approvals, unless they are granted or considered as granted by acceptance of the Declaration is the customs area in which the applicant has his normal place of residence or his seat.


(2) as far as the territorial jurisdiction is determined according to the place of residence or seat, the Zollamt Innsbruck is responsible in the absence of such place of residence or seat in the application area. However, the Customs office concerned first is responsible in the cases of § 87 par. 3.

(3) the application for a certificate of preference is provided only after export of the goods to which this certificate refers, the Customs office dealing with the matter may nähergelegenes them factually competent Customs office the residence (seat) of the exporter or the facility, from which comes the exported goods, forward the request to another if it is appropriate to simplify or speed up the procedure and not overwhelming interests of the applicant are opposed. The applicant is to notify the forwarder.

Article 33 of the customs code of binding information

40. (1) the Federal Minister of finance is competent customs authority to issue binding information according to article 33 of the customs code.

(2) the Federal Minister for finance can transfer completely or partially this responsibility with regulation a customs authority located within its area of effect.

To article 42 of the customs code obstruction of customs supervision and survey measures

section 41. Who obstructs customs supervisory or collection actions, or commits a breach of the other customs, without to meet the facts of a financial crime, has to pay a flat-rate administrative fee to compensate the resulting increased administrative burden. The height of this administrative fee as well as the Customs infringements affected are to set by regulation of the Federal Minister of finance.

Article 44 of the customs code

§ 42. The appeal procedure in the sense of article 44 of the customs code, the following special provisions be applied within the scope of § 2 para 1.

§ 43 (1) decisions taken by Customs authorities stands as an appeal of the first stage (art. 44 para 2 letter a of the Customs Code) to the appeal.

(2) the sections 284 to 286 BAO shall apply with the proviso that at the point in article 284, paragraph 1 referred to BAO period of six months which in art. 22 para. 2 of the customs code or deadline set in an other customs rules for the decision over an application occurs.

(3) in the case of a decision relating to the determination of import tax freedom in accordance with article 87, paragraph 1 subpara 1 lit. (b) is not to apply the regulation of § 249 1 BAO and to bring the complaint to the Customs Office competent for determining the freedom of import tax that has to decide on the appeal. Is the informed BAO deadline of § 245 at the Customs Office which issued the decision, it is considered timely contribution; the Customs Office has to forward the complaint placed with her immediately to the Customs office responsible for the determination of import tax freedom.

§ 44. The right to put forward an appeal against an administrative decision by input tax within the applicant outstanding appeal period also the joint recipient of goods who has taken over the goods of the applicant, to.

§ 45. The provisions of § 262 para 2 to 4 BAO are not applicable.

§ 46. The proceedings before the federal financial Court forms the second tier appeal procedure (art. 44 paragraph 2 point (b) of the Customs Code).



Decisions in the sense of the customs legislation that are no decisions in the sense of the BAO, are also subject to the jurisdiction of the Federal Finance Court in the sense of article 130 paragraph 2 Z 1 B-VG.

§ 47. The Customs authorities and the Federal Finance Court also then apply the section 2 paragraph 3 and paragraphs 42 to 47, when they are not working within the framework of the scope of section 2 para 1.

Article 46 of the customs code

section 48. The authority to carry out customs controls in the sense of article 46 of the customs code, as well as the scope of these tests depends on section C of this Act.

Article 51 of the customs code

paragraph 49. The retention obligations arising from other legislation remain unaffected by the provision of article 51 of the customs code and of article 23.

To article 53 of the code

§ 50 conversion rates in the sense of article 53 of the code are the customs value courses made manifest in the "Amtsblatt zur Wiener Zeitung".

Article 56 of the customs code

Section 51 (1) of the Federal Ministry of Finance has on the basis of the customs tariff of the European Union in the sense of article 56 para 2 of the customs code to be an Austrian use tariff (ÖGebr ZT), which has to contain the records of other input and output tax (§ 2). For convenience, this use tariff has other arrangements of the Union in accordance with article 2 of the KN-VO, as well as other legislation related to the movement of goods across the customs border, or on the boundary of the application, to contain. This use tariff represents a non-binding summary of this legislation.

(2) customs duties, the



1. in fulfilment of international legal obligations or of acts of the European Union before their respective by-laws be applied to, or 2 by Union law, but by the Member States in the mutual cooperation are to determine, has to put the Federal Minister of finance by including in the use of tariff in effectiveness. The use customs tariff is binding in this respect.

(3) the use customs tariff can be created in the form of an automated data bank. This traffic is to regulate by a decree of the Federal Minister of finance. This is, in particular with regard to the scope of the access to data and refunding, from the point of view of efficiency and convenience. Rates of duty in the sense of para 2 are to be published in this case anyway, also in written form; these proclamations of the municipality are to put on during the opening hours for public inspection free of charge at all customs offices.

(4) everyone has the right to receive copies of the use customs tariff or the by-laws against reimbursement of the cost of customs duties in the sense of para 2.

§ 52. The Federal Minister of Finance has the rules for managing tariff quotas and tariff ceilings in the sense of article 56 para 4 of the customs code, as well as for the management of monitoring of certain goods which are subject to a tariff measures, to set by regulation. The procedure in other Member States and the principles of practicality and economy, as well as the requirements of data processing are to be observed. Special obligations, which are to meet prior to registration, can be set in the regulation.

Article 64 of the customs code

Who manufactures of section 53 (1) papers in the sense of article 78 of the customs code and thus causes that a customs debt is incurred, this customs with the re export declaration of the goods concerned has notified to in later copies.

(2) preference documents and their applications are exempt from stamp duty.

(3) Austrian preference documents, for which certain forms are required, are valid only on forms which are produced by printers on the basis of an authorization of the Federal Minister of finance.

To article 79 of the customs code

§ 54. In cases of exemption from turnover tax on imports under article 6 § 3 of the law on turnover tax 1994 owes a under article 79 para. 1 of the code any import VAT debt of the applicant, if he is not already under article 79 paragraph 3 and paragraph 4 of the customs code as a debtor into account.

Article 89 of the customs code

55. (1) one in paid another Member State security, that paragraph 2 point (b) of the customs code for the purposes for which it has been done, should apply also to the Republic of Austria, is in the sense of article 89 arising in the application claims at the time of the adoption by the competent authority of the other Member State effectively; one in the area of application for a customs procedure which is to be exercised in other Member States, provided security is effective with the adoption by the Austrian Customs Office also for claims of other Member States from this procedure.

(2) departments of international organizations, at least one Member State is a member of are than "public bodies" in the sense of article 89 para 7 of the customs code.

To article 90 and 91 of the customs code

Article 56. The import turnover tax is upon application to the assessment of security except approach, if



1 safety performance committed 1994 is an entrepreneur in the sense of the law on turnover tax, assessed in the area of VAT, which properly comply with its tax law obligations and where otherwise no circumstances are known, that indicate, and 2. the import sales tax to cover the security not under Union regulations has on payment difficulties or other hazards of the collectibility.

Article 92 of the customs code

§ 57. A cash deposit equivalent means of payment in the sense of article 92 para 1 letter a of the customs code are such means of payment used also to the payment of duties under article 109 § 1 of the code can be.

To article 94 of the customs code


section 58. A resident in the customs territory of the Union third party which is not a credit institution accredited in the Union according to the regulations of the Union or financial institution or insurance company, is to admit by the Customs authorities as a guarantor, if the guaranteed amounts at any time transfers is ensured.

To article 102 of the customs code

section 59. Communication para 1 of the Customs Code applies according to article 102 as delivery notification.

To article 103 of the code

section 60. Has developed the customs debt due to an offence at the time of their ascent, so 103 is section 2 of the customs code the limitation period in the sense of article ten years.

Article 104 to 105 of the customs code

The entry in the accounts of tax amounts, not accounts covered under article 104 para 2 of the customs code need to be 61 (1), has to be avoided.

(2) for the entry in the tax amounts last set BAO are governed by § 213, para. 2 and 4, and article 214, paragraph 1.

(3) different customs offices responsible for the collection of customs duties of debtor, as the entry in the accounts and collection of tax amounts can be done at the request of the debtor in total and, where appropriate, on the basis of the highest eligible next duty by a Customs Office.

§ 62. The subsequent entry in the accounts of import VAT in accordance with article 105 par. 4 of the customs code in conjunction with article 77 of the code, the fixing of import VAT in the notification referred to in § 201 BAO, as well as the amendment of the fixing of import VAT in the appeal has to be avoided, as far as the recipient for this levy VAT in accordance to the full deduction shall be entitled, unless, of course, that the tax debtor expressly requests otherwise. The import turnover tax is but in any case, to raise, if an incorrect tax rate to the application is reached or a commodity that is not exempt from turnover tax on imports, is been transferred tax-free in the free movement.

Article 108 of the customs code

§ 63. import or export duties are at the beginning of the day, they must be paid at the latest are due in the sense of the tax law rules under the customs law.

section 64. The extension of the time limit under article 108 paragraph 1 third subparagraph of the customs code ten days not exceed.

Article 109 of the customs code

65. (1) debt free end effect in the sense of article 109 paragraph 1 of the Customs Code also comes to



1. the deposit with payment form, 2. credit to the postal check account or any other account of the receiving Fund on the basis of a transfer there, 3. payments made by cheque or other non-cash means of payment or foreign currencies, as far as their redemption or conversion is; to what extent this is true, is due to stop at the Customs offices to be published, 4. reposting or Überrechnung credit a taxpayer to levy duties of the same taxpayer on the day of the formation of the balances to levy duties of other rightsholders on the day of submission of evidence, not earlier than on the day of the formation of the balances.

Section 211 para 2 and 3 BAO are not applicable.

(2) the set-off is para 1 of the customs code under article 109 according to § 215 para 1 and 2 BAO.

§ 66. without prejudice to article 109 paragraph 2 of the customs code can be applied by a third person with the approval of the Customs a customs debt. The approval is granted if this the collectibility of the charges is not at risk. For the takeover to become effective, it is sufficient that the decision will be announced the transferee; the contractor shall place the former debtor in the existing customs debt (debtor switching). Also may be granted a third person to the debtor to wholly or partially joins the customs debt and becomes jointly and severally liable to the appropriate extent (blame accession).

Article 110 to 111 of the customs code

Section 67 (1) which is suspension of payments to grant according to the rules of article 110 of the code.

(2) the suspension of payments ends in the sense of article 111 para 6 second subparagraph of the customs code on the 15th day.

(3) the total backlog of import or export duties the debtor is next door proverbs, payment of taxes and its composition from the Customs Office, which is responsible for the collection, to 1 October of each year to be communicated (residue breakdown).

(4) a difference of opinion as regards the amount of the residue or as regards its composition, is between the debtor and the Customs office the Customs debtor within two months of receipt of the residue breakdown may request a billing notice in accordance with § 216 BAO.

(5) is a request for billing notification referred to in paragraph 4 is not provided, so the residue breakdown applies both the height and the composition as undisputed (backlog balance acknowledgement).

To article 112 of the customs code

68. other payment facilities (art. 112 of the Customs Code) can be granted only one joint and several debtor and then are the other solidary compared to no effect.

To article 113 of the customs code

section 69. To ensure the payment of tax amounts are liable to goods for which a customs debt is incurred and that are owned by a debtor or a personally liable under the tax rules, without regard for the rights of others to them relating to the import or export duties and can be confiscated because of this by the Customs Office (cause adhesion). Liability begins with the creation and ends with the extinction of the customs debt. Goods which are in the possession of another person, unless it knew or reasonably should have that false or incomplete declarations had been taken to the customs declaration based, that the goods improperly into the customs territory or from a free zone into another part of the customs territory had been spent, that goods had been removed from customs supervision, or that other circumstances had been known, shall be liable in the same way , which have led to an incurrence of the customs debt pursuant to article 79 of the customs code.

Article 114 of the code

70. late payment surcharges are BAO according to § 217 in the scope of application of article 114 of the code not to raise.

Article 116 to 123 of the customs code

§ 71. No. 28 of the Customs Code shall be equivalent to the credit, transfer or Überrechnung of the amount of refund within the meaning of article 5.

Section 72 (1) responsible for the reimbursement or remission is the customs authority in whose area the entry in the accounts of the amount to be reimbursed or to be adopted is done. Shall be the refund or remission in connection with subsequent accounting observations made, for this purpose, the customs authority is responsible, that performs the subsequent accounting observations.

(2) should the repayment or remission in accordance with article 116 paragraph 1 letter a of the customs code in connection with the determination of import tax freedom in accordance with article 87, paragraph 1 subpara 1 lit. b take place, is by way of derogation from paragraph 1 the Customs Office competent for determining the freedom of import tax responsible for the refund or remission.

Article 73. In the case of a refund or a decree of the other input and output taxes by analogy with application of article 120 of the customs code and implementing provisions, a special case occurs when the tax burden is unfairly after the location of the thing, or if the existence of the tax debtor by the tax burden is seriously compromised. Latter case the fraudulent intention or obvious negligence of the parties represents no reason of exclusion for the granting of a refund or a decree provided that all other conditions are met and an overall view for a decision in favour of the applicant speaks.

To article 135 of the code

74. (1) the transport in the sense of article 135 para. 1 of the customs code has to take place, which is located on the used Customs the Customs Office.

(2) in rail transport the provisions on Union transit, air transport apply, different from para 1 that section 31, paragraph 1.

(3) the Federal Minister for finance can set a derogation from paragraph 1 regulation for certain goods.

(4) the Customs offices can set a derogation from paragraph 1 adopted regulations or decisions with them according to § 21.

Article 174 of the code

§ 75. The invalidation of the customs declaration is made in the form in which the Declaration was made.

To article 197 of the code

section 76. A destruction or destruction in the sense of article 197 of the code is without prejudice to the provisions on the inward processing only in accordance with § 77 allowed para 1 and 2.

Article 198 of the code


77. (1) the exploitation of goods has to be carried out in accordance with the provisions of the Union and by analogy with application of §§ 37 to 52 of the tax enforcement procedure concerning the exploitation of physical goods. Such a recovery is not possible due to the specific circumstances in each individual case in particular because no buyer is found, or would the recovery adversely intervene in the competition, so temporarily held goods under the customs exemption regulation is possible to charitable purposes; the recipient is under customs supervision. A recovery is inadmissible if this the life or health of humans, animals or plants would be adversely affected. Goods that can not be recycled, to destroy or to destroy.

(2) if in a particular case only other input or output taxes and other cash benefits are to raise temporarily held goods for which no buyer finds, can be left free of charge third parties, if there are no adverse effects on competition as a result.

(3) it is the goods in the sense of article 198 paragraph 1 letter a of the customs code to unclaimed goods, the goods are so under the provisions of paragraph 1 and 2 to exploit. Article 18 of the financial criminal act is not applicable in these cases. The sale of other goods in the sense of article 198 paragraph 1 letter a of the customs code is only permitted if this is granted in other federal legislation.

(4) If goods can be the applicant from the article 198 paragraph 1 not left to point (b) of the Customs Code stated reasons, so paragraph 1 shall apply mutatis mutandis, unless no other customs disposal over the goods is permissible.

To article 199 of the code

§ 78. The task of non-Union goods in favour of the Treasury, that is the Republic of Austria in the field of application, in the sense of article 199 of the code requires the acceptance by the Customs Office; Thus the Federal Government acquires title to the goods originally. The adoption is allowed only if the recovery of the goods or the supply to charitable purposes seems possible under article 77, paragraph 1 and 2.

To article 215 of the code

section 79. In the cases of article 215, para. 3 of the customs code is without prejudice to the customs supervision of goods not Union, if necessary, to proceed according to § 77.

To article 243-249 of the customs code

Section 80 (1) of the Federal Minister of finance can be explained by regulation parts of the application area to free zones.

(2) the Customs Office is located in the free zone is responsible for all operations relating to the free zone. If the areas of several Customs offices are concerned, the Customs Office is responsible, is in the largest part of the free zone."

21 section 86 is amended as follows:

(a) in paragraph 1, the phrase "to the customs legislation of the Union referred to in article 1" is replaced by the phrase "by the customs legislation of the European Union referred to in article 1".

b) paragraph 3 is as follows:

(3) that are article 85, 114 and 254 para. 4 of the Customs Code apply accordingly.

22. in paragraph 87, paragraph 4 is eliminated.

23. in paragraph 96, the reference "section 67 para 2" with the reference "article 78" is replaced.

24. Article 98 is amended as follows:

(a) in paragraph 1 subpara 1 lit. the term "Bar display dentures" c is replaced by the term "Cost dentures".

(b) in para 1 subpara 1 lit. d is replaced by the phrase, including punctuation marks "in a public bonded warehouse, which is operated by the Customs authorities," the phrase "in a customs warehouse of type F".

(c) para 1 No. 2 is as follows:



"2. credit interest and interest on arrears in accordance with the customs legislation;".

(d) in paragraph 1, the reference "section 105" the reference "section 41" is replaces Z 5.

(e) in paragraph 2, the reference is "article 241 ZK" the reference "article 116 paragraph 6 of the customs code" replaced and it deleted the phrase "and § 85".

f) in paragraph 4, the first sentence is omitted.

g) paragraph 5 reads:

"(5) interest on suspension rates, loan rates or interest are not to rise."

25. in article 99, paragraph 1 No. 3, the phrase "the clearance of goods" is the phrase "the provision and" prepended.

26. in article 104, paragraph 1, the first half sentence reads:

"For the storage of goods in a public bonded warehouse or storage warehouse, which is operated by the Customs authorities, administrative charges are payable (storage fees)"

27 § 105 is eliminated.

28 § 106 and heading is amended as follows:

(a) the heading is "Cost dentures".

(b) in paragraph 1, the term "Cash outlay" is replaced by the phrase "Cost under article 52 paragraph 2 point (b) of the customs code"; the reference "pursuant to article 11 or 12 Central Committee" is replaced by the reference "under article 14, or 33 of the customs code".

(c) in paragraph 2, the reference is "article 12 Central Committee" is replaced by the reference "Article 33 of the customs code".

d) para 3 is as follows:

"(3) costs are to be replaced, which for articles 52 para 2 letter c and d of the customs code or in article 198, para 3 of the customs code arise stated services." The cost is communication under article. 102 of the customs code of the customs debt incurred for the goods in question, otherwise set with separate notice"

29 Article 108 is amended as follows:

a) paragraph 1 is eliminated.

b) paragraph 2 is as follows:

"(2) by paying a tax increase in the amount of the reduced input or output tax amount a person who spent by in the customs territory of the Union or from the customs territory of the Union commits an infringement of customs goods, rid of pursuing a financial offence thereby committed, if on the goods attributable input or output tax amount is not more than 1 000 euro and this person in writing on the bringing of an appeal may be (§§ 42 ff) and on a request for repayment or remission" Article 116 of the code omitted. This does not apply if the release of the goods due to lack of legal requirements is not allowed. The regulation is also applicable. If no input or output taxes are to rise"

30. in paragraph 119, the reference is "referred to in article 229 ZK" replaced by the reference "article 112 of the customs code" and it eliminates the phrase "and of article 78".

31. in paragraph 120 is added after paragraph 1u 1v the following paragraph:

"(1v) § 1 ABS. 1, 2 and 4, article 2, paragraph 1 and 2, § 2a para 1 and 4, article 4, paragraph 1 and 2, § 8 para 2, article 10, paragraph 1 and 3, § 11 section 7, 8, 9 as well as the heading, article 13, paragraph 1, § 20 para 2 and para 5, § 21 para 1, § 23 para 1 and 2, section 24 para 1, the heading to § 26" , § 27 para 1, § 30 para 2, § 31 para 3, § 32 para 2 and 5, § 33 para 1, the heading to § 34, section D, § 86 para. 1 and 3, § 87 par. 4, § 96, article 98, paragraph 1, 2, 4 and 5, article 99, paragraph 1, article 104, paragraph 1, § 105, article 106, paragraph 1, 2, 3 as well as the heading, § 108 para 1 and 2, as well as § 119 , each as amended by Federal Law Gazette I no. 163/2015, with 1 may 2016 into force. The §§ 121 to 133 contact 1 may 2016 override."

32. paragraphs 121 to 133 are eliminated.

Article 11 amendment of the waste management Act 2002

The waste management act of 2002, Federal Law Gazette I no 102/2002, as last amended by Federal Law Gazette I no. 193/2013, is amended as follows:

1 in § 70 para 3 is the phrase "article 62 of Regulation (EEC) No 2913/92 establishing the customs code (Customs Code), OJ" No L 302 of 19 10 1992, S 1, last amended by Regulation (EC) No. 2700/2000, OJ No. L 311 of 12 12 2000, S 17 "by the phrase" article 163 of Regulation (EU) No. 952/2013 establishing the customs of Union, OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in section 91 33 the following paragraph is added:

"(33) § 70 para 3 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 12 amendment of the law on alcohol control

The alcohol tax law, BGBl. No. 703/1994, as last amended by Federal Law Gazette I no. 13/2014, is amended as follows:

1. Article 1 is amended as follows:

a) § 3 No. 2 is as follows:



"2. customs code: Regulation (EC) No. 952/2013 establishing the customs of Union (OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90); "

b) para 3 Z 3 is as follows:



"3. territory of the European Union: the area on which the system policy applies (EU excise area);"

(c) in paragraph 3, Z 4 the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(d) section 3 Z 5 is as follows:



"5. third territories: in art. 5 para. 2 of the system policy referred to areas that lie outside of the territory of the Union excise duties, but to the customs territory of the European Union include, in article areas referred to 5 ABS. 3 of the system policy;"

(e) section 3 No. 6 is as follows:



"6 third countries: countries or areas on which the Treaty on the functioning of the European Union does not apply;"

(f) section 3 No. 7 is as follows:



"7 inch area of the European Union: the area under article 4 of the customs code;"


(g) in paragraph 3, no. 8 lit. the phrase "Provision to the release for free circulation under article 201 of the customs code" occurs at the point of the phrase "Release for free circulation under article 79 of the customs code".

h) in para 3 No. 8 lit. the reference "Article 40 of the customs code" is replaced by the reference "Article 139 of the code" b.

(i) in paragraph 9, the reference is "§ 45 para 1 customs law implementation Act" by the reference "section 51 para 1 of the customs law implementation law, BGBl. No. 659/1994" replaced.

2. Article 4 is amended as follows:

a) par. 4 Z 4 is as follows:



"4. in the case of the importation of products whose tax exemption under the conditions arranged under which it under Regulation (EC) No. 1186/2009 on the Community system of reliefs from customs duty, OJ" (No. L 324, December 10, 2009, p. 23, and other legislation adopted by the European Union customs or excise duty can be exempted,"b) in par. 4 Z 8 is replaced the word 'Community' by the word 'Union'.

3. in article 38, paragraph 3, the phrase "convicted in the release for free circulation under article 79 of the customs code" by the phrase "up to the release for free circulation under article 201 of the customs code" is replaced.

4. in article 39, paragraph 3, the phrase "convicted in the release for free circulation" by the phrase "up to the release for free circulation" is replaced.

5. Article 45 is amended as follows:

(a) in paragraph 1, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(b) in paragraph 3 is the phrase "convicted in the release for free circulation" by the phrase "to the release for free circulation left" and "EC excise duty area" replaced by "EU excise duty area".

6. in § 46 paragraph 6, "EC excise duty area" is replaced by "EU excise duty area".

7. the article 47, paragraph 1 reads:

"Is (1) import



1. the entry of a product from third countries or third territories in the tax area, except where the product is located at the entrance in the EU excise duty area in the temporary storage or customs special procedure;

2. the withdrawal of a product from a particular customs procedure in the tax area, except where it joins an another Customs procedure."

8 § is amended 47 paragraph 2 as follows:

(a) in the introductory phrase, the word "Procedure" is replaced by the phrase "special procedures".

(b) in no. 1, the word "Non-Community goods" is replaced by the phrase "non-Union" products.

(c) in Z 1 lit. a is the reference "Title III Chapter 1-4 of the code" by reference "title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code" and the phrase "Customs territory of the community" is replaced by the phrase "Customs territory of the European Union".

(d) in subpara 1 lit is eliminated. (b).

(e) in Z 1 lit. c is the phrase "the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the code" by the phrase "the proceedings in free zones under Title VII, Chapter 3 section 3 of the customs code" replaced.

f) is in subpara 1 lit. d:



"(d) the dispatch, the customs warehouse, inward and temporary use;"

(g) ABS 2 Z 2 is as follows:



"2. in the receipt of alcohol in the customs status as Union merchandise from third territories in by analogy with title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the European Union."

9 § 48 including the heading is as follows:

"Irregularities in particular proceedings

§ 48. entering a customs special procedure, in which alcohol is, irregularities, article 87 of the Customs Code shall apply mutatis mutandis."

10. in section 86, paragraph 2, the phrase "European Community" is replaced by the phrase 'European Union'.

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

"§ 116i. § 1 para. 3 Z 2-Z 8, § 9, § 4 par. 4 Z 4 and Z 8, article 38, para. 3, § 39 para 3, § 45 para 1 and para 3, § 46 paragraph 6, § 47 para 1 and para 2, § 48 including the heading, as well as § 86 para 2 as amended by Federal Law Gazette I no. 163/2015 apply with 1 may 2016."

Article 13 amendment of the types of Trade Act 2009

The Trade Act of types of 2009, Federal Law Gazette I no. 16/2010, is amended as follows:

1. in section 10 Z 1 and no. 2 will be the reference "article 49 customs code" replaced by the reference "Article 149 of the code".

2. in article 15, the following paragraph 1a is inserted:

"(1a) section 10 No. 1 and no. 2 in the version of Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 14 amendment of the drug importation Act 2010

The drug importation Act 2010, Federal Law Gazette I no. 79/2010, last amended by Federal Law Gazette I no. 162/2013, is amended as follows:

1. in article 19, paragraph 1, the phrase is "article 62 of Regulation (EEC) No 2913/92 establishing the customs code (Customs Code), OJ" No. L 302 of 19.10.1992, S 1 "by the phrase" article 162 of Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 26 the following paragraph 7 is added:

"(7) § 19 para 1 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 15 amendment to the foreign trade law 2011

2011 Act, Federal Law Gazette I no. 26/2011, last amended by Federal Law Gazette I no. 37/2013, is amended as follows:

1 paragraph is amended as follows 1 section 1:

(a) Z 6 is the phrase "article 3 of the customs code, Regulation (EEC) No 2913/92, OJ" No. L 302 of the 19.10.1992, p. 1 "by the phrase" article 4 of the Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

(b) No. 11 lit. a is as follows:



"(a) the introduction of goods from Germany in a third country, in particular through an export procedure within the meaning of article 269 of the customs code, a re-export within the meaning of article 270 of the customs code, or a temporary export within the framework of outward processing arrangements within the meaning of article 259 of the customs code;"

2. in article 84, paragraph 2 is the reference "article 75 lit. a, fourth painting of the Community customs code"with the reference"article 198 paragraph 1 lit. (b) (iv) of the customs code"replaced.

3. in article 93 12 the following paragraph is added:

"(12) section 1 para 1 No. 6 and Z 11 as well as article 84 paragraph 2 as amended by Federal Law Gazette I no. 163/2015 apply with 1 may 2016."

Article 16 amendment of the Biersteuergesetz 1995

The Reinheitsgebot 1995, Federal Law Gazette I no 701/1994, as last amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1. in article 2, paragraph 3, the reference is "§ 45 para 1 customs law implementation Act" by the reference "section 51 para 1 of the customs law implementation law, BGBl. No. 659/1994" replaced.

2. Article 2a is amended as follows:

(a) Z 2 is as follows:



"2. customs code: Regulation (EC) No. 952/2013 establishing the customs of Union (OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90); "

(b) Z 3 is as follows:



"3. territory of the European Union: the area on which the system policy applies (EU excise area);"

(c) in no. 4, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(d) Z 5 is as follows:



"5. third territories: in art. 5 para. 2 of the system policy referred to areas that lie outside of the territory of the Union excise duties, but to the customs territory of the European Union include, in article areas referred to 5 ABS. 3 of the system policy;"

(e) No. 6 is as follows:



"6 third countries: countries or areas on which the Treaty on the functioning of the European Union does not apply;"

(f) No. 7 is as follows:



"7 inch area of the European Union: the area under article 4 of the customs code;"

(g) in Z 8 lit. the phrase "Release for free circulation under article 79 of the customs code" be replaced by the phrase "Provision to the release for free circulation under article 201 of the customs code";

h) lit in Z 8. the reference "Article 40 of the customs code" is replaced by the reference "Article 139 of the code" b.

3. Article 4 is amended as follows:

a) par. 2 No. 1 is as follows:



"1. in the case of the importation of beer of whose tax exemption under the conditions arranged under which it under Regulation (EC) No. 1186/2009 on the Community system of reliefs from customs duty, OJ" (No. L 324, December 10, 2009, p. 23, and other legislation adopted by the European Union customs or excise duty can be exempted,"b) in para. 2 Z 5 is replaced the word 'Community' by the word 'Union'.

4. in article 15, paragraph 3, the phrase "convicted in the release for free circulation under article 79 of the customs code" by the phrase "up to the release for free circulation under article 201 of the customs code" is replaced.


5. in article 16, paragraph 3, the phrase "convicted in the release for free circulation" by the phrase "up to the release for free circulation" is replaced.

6 section 22 is amended as follows:

(a) in paragraph 1, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

b) paragraph 3 is as follows:

"(3) in the cases of paragraph 1 the transport under suspension begins when the beer leaves the tax warehouse or at the place of importation for free circulation have been left to fend for. Ends the transport under suspension when the beer leaves the EU excise area."

7. in article 23, paragraph 6, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

8 section 24 is amended as follows:

a) paragraph 1 is as follows:

"Is (1) import



1. the entrance of beer from third countries or third territories in the tax area, unless the beer is located at the entrance in the EU excise duty area in the temporary storage or customs special procedure;

2. the sampling beer from a customs special procedure in the tax area, unless it joins an another Customs procedure."

(b) in paragraph 2, the word "Procedure" is replaced by the phrase "special procedures".

(c) in paragraph 2, Z 1 the word "Non-Community goods" is replaced by the phrase "non-Union" products.

(d) in para 2 subpara 1 lit. a is the reference "Title III Chapter 1-4 of the code" by reference "title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code" and the phrase "Customs territory of the community" is replaced by the phrase "Customs territory of the European Union".

(s) para 2 subpara 1 lit. b is eliminated.

f) in para 2 subpara 1 lit. c is the phrase "the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the code" by the phrase "the proceedings in free zones under Title VII, Chapter 3 section 3 of the customs code" replaced.

(g) para 2 subpara 1 lit. d is as follows:



"(d) the dispatch, the customs warehouse, inward and temporary use;"

h) para. 2 No. 2 is as follows:



"2. when the input of beer in the customs status as Union merchandise from third territories in by analogy with under Title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the European Union."

9 § 25 including the heading is amended as follows:

(a) the heading is as follows:

"Irregularities in particular procedure"

(b) the word "Procedure" is by the phrase "special procedure" and the reference "Article 215 of the code" is replaced by the reference "Article 87 of the code".

10. in article 32, paragraph 2, the word 'Community' is replaced by the word "Union".

11. According to § 46f, the following paragraph is inserted 46 g:

"§ 46 g." § 2 para 3, § 2a Z 2-7 and no. 8 lit. a and lit. "b, section 4 paragraph 2 No. 1 and Z 5, § 15 ABS. 3, § 16 para 3, § 22 para 1 and para 3, § 23 para 6, § 24 para 1 and para 2, § 25 including the heading, as well as § 32 para 2 as amended by Federal Law Gazette I no. 163/2015 apply with 1 may 2016."

Article 17 amendment of the fertilizer Act 1994

The fertilizers Act 1994, BGBl. No. 513/1994, as last amended by Federal Law Gazette I no. 189/2013, is amended as follows:

1 in § 4 Z 8 is the reference "article 91 customs code (Regulation (EEC) No 2913/92)" the reference "article 226 of Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. § is amended 10 paragraph 1 as follows:

(a) in no. 1, the phrase "or for the purpose of storage in a warehouse of type D" does not apply.

(b) in item 2, the phrase "a multiple application in accordance with article 76 of the customs code" is replaced by the phrase "a supplementary declaration pursuant to article 167 of the code".

(c) in no. 4, the reference "Article 201 of the customs code" is replaced by the reference "Article 77 of the code".

3. in article 24 the following paragraph 6 is added:

"(6) § 4 Z 8 and § 10 para 1 No. 1, no. 2 and no. 4 in the version of Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 18 amendment to the oil stockpiling Act 2012

The petroleum stockpiling law 2012, Federal Law Gazette I no. 78/2012 is amended as follows:

1. in article 11, paragraph 5, the word order is "for applications under the simplified procedure under article 76 para 1 letter b or c of the customs code (Regulation (EEC) No 2913/92 of 12 October 1992, OJ)" No. L 302 of the 19.10.1992) "by the phrase" in customs declarations in the simplified procedure under article 182 of the Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ "" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "and the reference" section 59 para 2 of the customs law implementation law, BGBl. No. 659/1994 "is replaced by the reference"Article 167 of the code".

2. According to § 32 33 the following paragraph is added:

"33. § § 11 paragraph 5 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 19 amendment of the EU financial penalty cooperation Act

The Federal Act on the cooperation in financial criminal matters with the Member States of the European Union (EU-FinStrZG), Federal Law Gazette I no. 105/2014 is amended as follows:

In article 5, paragraph 1 the phrase "from a domestic tax or financial criminal proceedings" shall place the phrase "from a domestic financial criminal proceedings".

Article 20 amendment of financial criminal law

The financial criminal law, BGBl. No. 129/1958, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1 the following paragraph 4 is added to § in 22:

"Someone (4) has committed offences according to Section 163a or 163b of the criminal code only in connection with a tax evasion (§ 33), by he represents an essential information economically detrimental incorrectly or incompletely, only the financial crime is to punish."

2. Article 35 is amended as follows:

a) paragraph 1 is as follows:

"(1) the smuggling is guilty, who"



"a) input raked goods deliberately overturned spends in the customs territory of the Union or evades customs supervision or b) output raked goods deliberately overturned spends out of the customs territory of the Union."

(b) in paragraph 3 is the phrase "contrary to a prohibition or a requirement treated, used or consumed" by the phrase "improperly in the customs territory of the Union promoted, refined, stores, temporarily held, used or recycled" replaced.

3. paragraph 38:

"§ 38 (1) fine is up to three times of the amount according to the otherwise the threat of punishment is directed, to punish, who, without meeting the offence of section 38a or of section 39 commits professional pursuant to § 37 para 1 tax evasion, smuggling, evasion of input or output taxes or the charge of receiving stolen property. Next to it is up to three years in accordance with § 15 on imprisonment to recognize up to five years in a penalty-determining value amounting to more than 500 000 euro on imprisonment. In addition are the provisions of articles 33, to apply 35 and 37 on the decline; the decline includes the means of transport within the meaning of § 17 para 2 lit. c Z 3. The penalty applies only to those involved, which includes the professional ascent Vorsatz.

(2) professional commits an act referred to in paragraph 1, who performs them with the intention to gain a not merely minor continuous advantage of tax law, through their recurring inspection and



1. with use of special skills or means is, which suggests a recurring inspection, such acts in particular has planned 2. two more or two such acts committed 3. or has once been punished due to such an act.

Not just minor legal tax advantage is one month exceeding the amount of 400 euros after an annual average viewing."

4. in article 47, paragraph 1, the phrase does not apply "imprisonment or".

5. § 56 para 2 the following sentence is added:

"A computer-assisted transmission of attachment to the IRS penalty is only to the extent permitted, as this is expressly permitted in a decree of the Federal Minister of finance under provision of the delivery mode."

6 § 62 para 2 the following sentence is added:

"The decision on the appeal is whether this, if not held a hearing on the grounds of section 160, paragraph 1, and the parties to the appeal proceedings had the opportunity to comment."

7. in article 146, paragraph 2 lit. the reference "sections 45 and 46" with the reference "paragraphs 44 to 46" is replaced b.

8. in paragraph 157, the phrase "by witnesses and experts" is replaced by the phrase "by witnesses, interpreters and experts".

9. in article 160, paragraph 1 after the phrase "due to the file location to pick up" is a comma and a space, as well as the phrase 'the procedure to set' is inserted.

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


"§ 203. A procedure is not allowed in financial criminal cases subject to the special provisions for youth criminal matters (section 24) according to §§ 198 until 209 StPO and according to §. 19 VbVG"

11. in section 265 1y the following paragraph is added:

"(1y) I will take no. 163/2015, § 22 para 4, 38 and 203, respectively, in the version of Federal Law Gazette 1 January 2016 effect. The section 35 in the version of Federal Law Gazette I is no. 163/2015 on May 1, 2016, in force. The § 47 para 1, 146 para 2 lit. b, 157 and 160 paragraph 1 into force on the day after the announcement."

Article 21 amendment of the forest reproductive goods Act 2002

The forestry propagating material Act 2002, Federal Law Gazette I no 110/2002, as last amended by Federal Law Gazette I no. 189/2013, is amended as follows:

1 in § 2 Z 12 is the reference "article 4 Z 16 of Regulation (EEC) No 2913/92 of the Council (Customs Code)" by reference "pursuant to article 5 Z 16 of Regulation (EU) No. 952/2013 establishing the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in paragraph 29, the word order is "in accordance with article 62 paragraph 2 of Regulation (EEC) No. 2913/92 of the Council (Customs Code) and article 218 paragraph 1 letter d of Regulation (EEC) No. 2454/93 of the Commission (customs code - implementing regulation)" is replaced by the phrase "in accordance with article 163 of the code".

3. in paragraph 48, the following paragraph 3 is added:

"I no. 163/2015 contact (3) § 2 Z 12 and section 29, as amended by Federal Law Gazette 1 may 2016 in force."

Article 22 amendment of the war material act

The war material act, Federal Law Gazette No. 540/1977, amended by Federal Law Gazette I no. 161/2013, is amended as follows:

1. in article 6, paragraph 2, the reference is "in accordance with article 62 paragraph 2 of Regulation (EEC) No 2913/92 establishing the customs code, OJ" No L 302 of the 19.10.1992 p. 1, as last amended by Regulation (EC) no 1791/2006, OJ No. L 363 of 20.12.2006 p. 1, as amended by the amending OJ No. L 205 of the 22.07.1998 p. 75 "by reference" pursuant to article 163 of Regulation (EU) No. 952/2013 establishing the customs of Union, OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 10, para 2e 2f the following paragraph is inserted:

"(2f). § 6 in the version of Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 23 amendment of the Excise Act 1995

The fuel tax Act 1995, BGBl. No. 630/1994, as last amended by Federal Law Gazette I no. 118/2015, is amended as follows:

1. in section 2, paragraph 7, the reference is "§ 45 para 1 customs law implementation Act" by the reference "section 51 para 1 of the customs law implementation law, BGBl. No. 659/1994" replaced.

2. Article 2a is amended as follows:

(a) Z 2 is as follows:



"2. customs code: Regulation (EC) No. 952/2013 establishing the customs of Union (OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90); "

(b) Z 3 is as follows:



"3. territory of the European Union: the area on which the system policy applies (EU excise area);"

(c) in no. 4, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(d) Z 5 is as follows:



"5. third territories: in art. 5 para. 2 of the system policy referred to areas that lie outside of the territory of the Union excise duties, but to the customs territory of the European Union include, in article areas referred to 5 ABS. 3 of the system policy;"

(e) No. 6 is as follows:



"6 third countries: countries or areas on which the Treaty on the functioning of the European Union does not apply;"

(f) No. 7 is as follows:



"7 inch area of the European Union: the area under article 4 of the customs code;"

(g) in Z 8 lit. the phrase "Release for free circulation under article 79 of the customs code" be replaced by the phrase "Provision to the release for free circulation under article 201 of the customs code";

h) lit in Z 8. the reference "Article 40 of the customs code" is replaced by the reference "Article 139 of the code" b.

3. § 3 par. 1 Z 1 to 7 is:



"1. for 1 000 l of gasoline of subheadings 2710 11 31 (as far as the lead content does not exceed 0.013 g / l), 2710 11 41, 2710 11 45 and 2710 11 49 of the combined nomenclature of a) with a content of biogenic substances by at least 46 l and a sulphur content of not more than 10 mg / kg, provided that each evenly 482 euro;"

(b) otherwise 515 euros;

2 for 1 000 l of gasoline of subheadings 2710 11 31, 2710 11 51 and 2710 11 59 of the combined nomenclature of a) with a content of biogenic substances by at least 46 l and a sulphur content of not more than 10 mg / kg, provided that each evenly to 554 euros;

(b) otherwise 587 euros;

3. for 1 000 l medium oils of subheadings 2710 19 21 and 2710 19 25 of the combined nomenclature, 397 euros;

4. for 1 000 l gas oils of subheadings 2710 19 41 and 2710 19 49 of the combined nomenclature, except marked gas oil, a) with a content of biogenic substances by at least 66 l and a sulphur content of not more than 10 mg / kg, provided that each evenly 397 euros;

(b) otherwise 425 euro;

5. for 1 000 l marked gas oil (section 9) a) with a sulphur content of not more than 10 mg / kg, if evenly distributed, 98 euros;

(b) otherwise 128 euro;

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

7 for fuel oils of subheadings 2710 19 61 to 2710 19 69 of the combined nomenclature, a) when used to the Verheizen 60 euros are for 1 000 kg

b) otherwise for 1 000 l aa) with a content of biogenic substances by at least 66 l and a sulphur content of not more than 10 mg / kg, provided that each evenly 397 euros;

BB) otherwise 425 euro;

4. paragraph 3 para 3:

"(3) the mineral oil tax on heating fuels is for 1 000 l



(a) with a sulphur content of not more than 10 mg / kg, if evenly distributed, 98 euros;

(b) otherwise 128 euro."

5. paragraph 4 is amended as follows:

a) par. 2 No. 1 is as follows:



"1. in the case of imports of mineral oil, fuels or fuels whose tax exemption under the conditions arranged under which it under Regulation (EC) No. 1186/2009 on the Community system of reliefs from customs duty, OJ" (No. L 324, December 10, 2009, p. 23, and other legislation adopted by the European Union customs or excise duty can be exempted,"b) in para. 2 Z 4 is replaced the word 'Community' by the word 'Union'.

6. Article 9 is amended as follows:

(a) in paragraph 2 the last sentence replaces the phrase "EC legal" "EU law" the phrase.

(b) in paragraph 11 the Word replaces "Union law" "community" the word.

7 § 11 ABS. 3 penultimate sentence reads:

"The § apply for mineral oil tax evasion § 38, 38a, 39 and 41 of the financial criminal act."

8. in article 21, paragraph 1 Z 1, the phrase "the procedure of release for free circulation" is replaced by the phrase "the procedure of release for free circulation".

9. in article 30, paragraph 3, the phrase "convicted in the release for free circulation under article 79 of the customs code" by the phrase "up to the release for free circulation under article 201 of the customs code" is replaced.

10 section 37 is amended as follows:

(a) in paragraph 1, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(b) in paragraph 3 "convicted in the release for free circulation" through the sequence of words is the phrase "left to the release for free circulation" and the phrase "EC excise duty area" replaced with the phrase "EU excise duty area".

11. in article 38, paragraph 6, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

12. Article 39 is amended as follows:

a) paragraph 1 is as follows:

"Is (1) import



1. the input of mineral oil from third countries or third territories in the tax area, unless the oil is located at the entrance in the EU excise duty area in the temporary storage or customs special procedure;

2. extraction of petroleum from a customs special procedure in the tax area, except where it joins an another Customs procedure."

(b) in paragraph 2, the word "Procedure" is replaced by the phrase "special procedures".

(c) in paragraph 2, Z 1 the word "Non-Community goods" is replaced by the phrase "non-Union" products.

(d) in para 2 subpara 1 lit. a is the reference "Title III Chapter 1-4 of the code" by reference "title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code" and the phrase "Customs territory of the community" is replaced by the phrase "Customs territory of the European Union".

(s) para 2 subpara 1 lit. b is eliminated.

f) in para 2 subpara 1 lit. c is the phrase "the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the code" by the phrase "the proceedings in free zones under Title VII, Chapter 3 section 3 of the customs code" replaced.

(g) para 2 subpara 1 lit. d is as follows:



d)

(shipping, the customs warehouse, the inward processing and temporary admission,"h) para. 2 No. 2 is:



"2. when the input of mineral oil in the customs status as Union merchandise from third territories in by analogy with title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the European Union."

13 § 40 including the heading is amended as follows:

(a) the heading is as follows:

"Irregularities in particular procedure"

(b) in section 40 takes the place of the word: "Procedure" the phrase "special procedure" and the reference "Article 215 of the code" is replaced by the reference "Article 87 of the code".

14. in article 47, paragraph 2, the word 'Community' is replaced by the word "Union".

15. after section 64p 64q the following paragraph is added:

"§ 64q. (1) section 2 paragraph 7, paragraph 2a of the Z 2 to 8, § 4 par. 2 Nos. 1 and 4, article 9, paragraph 2 and paragraph 11, article 21, paragraph 1 Z 1, § 30 para 3, § 37 para 1 and para 3, § 38 paragraph 6, § 39 para 1 and para 2, § 40 including the heading and section 47 subsection 2, each as amended by Federal Law Gazette I no. 163/2015 , take effect from May 1, 2016.

"(2) article 11 par. 3 penultimate sentence as amended by Federal Law Gazette I no. 163/2015 1 January 2016 into force."

Article 24 amendment of the plant protection act of 2011

The 2011 crop protection act, Federal Law Gazette I no. 10/2011, last amended by Federal Law Gazette I no. 189/2013, is amended as follows:

1. Article 2 is amended as follows:

(a) Z 16 reads:



"16 Office of destination: the customs of the goods placed under a transit procedure to the termination of the procedure to customs are;"

(b) Z 17 is as follows:



"17 customs procedures: the procedures, in the goods pursuant Article 5 Z 16 of the Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 p. 90, can be end-use"

(c) in Z 18 is the reference "article 91 of Regulation (EEC) No 2913/92 establishing the Community customs code" is replaced by the reference "Article 226 of the code".

(d) in no. 19 is the reference "article 3 of Regulation (EEC) No 2913/92 establishing the Community customs code" is replaced by the reference "Article 4 of the code".

2. in article 23, paragraph 3, the reference is "article 37 paragraph 1 of Regulation (EEC) No 2913/92 establishing the Community customs code" by the reference "article 134 § 1 of the code" replaced.

3. in article 24, paragraph 5 will replace the wording "they one of the customs-approved in accordance with article 4 number 15 lit. b to e, or article 4 No. 16 lit. b and c of Regulation (EEC) No. 2913/92 of the Council laying down the Community customs code are subject to,"the wording" re-exportation, destruction or the task (art. 270, art. 197 and article 199 of the code) or the customs procedures of the shipment or storage (art. 210 lit. " a and lit. b of the Customs Code) to be carried, "."

4. in article 27, paragraph 1 the reference is "article 4 No. 18 of Regulation (EEC) No 2913/92 establishing the Community Customs Code)" by the reference "(Art. 5 Z 15 des Zollkodex)" replaced and the phrase "which to initiate a procedure under article 4 No. 15 lit. b to e, or article 4 No. 16 lit. "a to g of Regulation (EEC) No 2913/92 of establishing the Community Customs Code Council documents" "the destruction, the task and the re-export (articles 197, 199 and 270 of the Customs Code), as well as of article 5 No. 16 lit. does the phrase "a and b of the Customs Code mentioned customs procedures required documents" replaced.

5. in article 32, paragraph 1, the reference is "article 62 paragraph 2 of Regulation (EEC) No 2913/92 of the Council (Customs Code)" is replaced by the reference "Article 163 of the code".

6. in article 33, paragraph 3, the reference is "article 4 No. 16 lit. a and lit. d to lit. g of the Community customs code"with the reference"article 5 No. 16 lit. a and article 210 lit. (b) to (d) of the customs code"replaced.

7. in article 36, paragraph 1 Z 21 is the reference "article 4 No. 18 of Regulation (EEC) No 2913/92 establishing the Community customs code" with the reference "article 5 Z 15 of the customs code" replaced.

8. in paragraph 49, the following paragraph 6 is added:

"(6) paragraph 2 Z 16 to 19, § 23 para 3, § 24 para 5, § 27 para 1, § 32 para 1, § 33 ABS. 3 and § 36 para 1 No. 21 as amended by Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 25 amendment of the planting material Act 1997

Planting good law 1997, Federal Law Gazette I no. 73/1997, amended by Federal Law Gazette I no. 189/2013, is amended as follows:

1. in article 14, paragraph 4, the phrase is "pursuant to article 62 paragraph 2 of Regulation (EEC) No. 2913/92 of the Council (Customs Code) and article 218 paragraph 1 letter d of Regulation (EEC) No. 2454/93 of the Commission (customs code - implementing regulation)" by the phrase "pursuant to article 163 of Regulation (EU) No. 952/2013 establishing the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 20 the following paragraph 8 is added:

"(8) § 14 paragraph 4 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 26 amendment of the plant protection products act of 2011

The plant protection products act 2011, Federal Law Gazette I no. 10/2011, last amended by Federal Law Gazette I no. 189/2013, is amended as follows:

1. in article 12, paragraph 7, the phrase is "pursuant to article 62 paragraph 2 of Regulation (EEC) No 2913/92 of the Council (Customs Code) and article 218 para 1 letter d of Regulation (EEC) No. 2454/93 of the Commission (customs code - implementing regulation)" by the phrase "pursuant to article 163 of Regulation (EU) No. 952/2013 establishing the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 17 the following paragraph 4 is added:

"(4) section 12 paragraph 7 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 27 change of product piracy law 2004

The product piracy law 2004, Federal Law Gazette I no. 56/2004, amended by Federal Law Gazette I no. 17/2007, is amended as follows:

1. in article 4, paragraph 1, the phrase is "the applicant (article 4 No. 18 Customs Code) or the owner within the meaning of article 38 of the customs code" by the phrase "the applicant (art. 5 Z 15 of Regulation (EU) No. 952/2013 establishing the customs of Union (Customs Code), OJ)" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90) or the owner in the sense of article 135 of the code "replaced.

2. in article 10 the following paragraph 3 is added:

"(3) section 4 para 1 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 28 amendment of the product safety Act 2004

The product safety Act 2004, Federal Law Gazette I no. 16/2005, amended by Federal Law Gazette I no. 71/2013, is amended as follows:

1. in article 15, paragraph 4, the reference is "in accordance with article 50 of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code, OJ" No. L 302 of the specifically "by reference" pursuant to article 144 of the Regulation (EU) No. 952/2013 establishing the customs of Union, OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 34, the following paragraph 3 is added:

"(3) section 15 paragraph 4 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 29 amendment of the pyrotechnics Act 2010

The 2010 Fireworks Act, Federal Law Gazette I no. 131/2009, as last amended by Federal Law Gazette I no. 20/2015, is amended as follows:

1. in article 27, paragraph 7 of the reference is "in accordance with article 50 of Regulation (EEC) No 2913/92 establishing the customs code, OJ" No L 302 of the 19.10.1992 p. 1 (Customs Code), as last amended by Regulation (EC) no 1791/2006, OJ No. L 363 of 20.12.2006 p. 1, as amended by the amending OJ No. L 205 of the 22.7.1998 p. 75 "by reference" pursuant to article 144 of the Regulation (EU) No. 952/2013 establishing the customs of Union, OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 45 the following paragraph 6 is added:

"(6) section 27 paragraph 7 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 30 amendment of the seeds Act 1997

The seed law 1997, Federal Law Gazette I no. 72/1997, amended by Federal Law Gazette I no. 83/2004, is amended as follows:

1. Article 37 is amended as follows:

(a) in paragraph 3, the phrase is "in accordance with article 62 paragraph 2 of Regulation (EEC) No 2913/92 of the Council (Customs Code) and article 218 paragraph 1 lit. d of Regulation (EEC) No 2454/93 of the Commission (customs code - implementing regulation) "by the phrase" pursuant to article 163 of Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ "" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No L 287 of the 29.10.2013 S. 90 "replaced.


(b) in paragraph 4, the phrase "or for the purpose of storage in a warehouse of type D" is no. 1.

(c) in paragraph 4, the reference "Article 201 of the customs code" is replaced by the reference "Article 77 of the code" Z 4.

2. in section 80 the following paragraph 4 is added:

"(4) section 37 paragraph 3 and paragraph 4 No. 1 and no. 4 in the version of Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 31 amendment of Schaumwein Tax Act 1995

Schaumwein tax law 1995, Federal Law Gazette No. 702/1994, as last amended by Federal Law Gazette I no. 13/2014, is amended as follows:

1. in article 2, paragraph 3, the reference is "§ 45 para 1 customs law implementation Act" by the reference "section 51 para 1 of the customs law implementation law, BGBl. No. 659/1994" replaced.

2. Article 2a is amended as follows:

(a) Z 2 is as follows:



"2. customs code: Regulation (EC) No. 952/2013 establishing the customs of Union (OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90); "replaced.

(b) Z 3 is as follows:



"3. territory of the European Union: the area on which the system policy applies (EU excise area);"

(c) in no. 4, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(d) Z 5 is as follows:



"5. third territories: in art. 5 para. 2 of the system policy referred to areas that lie outside of the territory of the Union excise duties, but to the customs territory of the European Union include, in article areas referred to 5 ABS. 3 of the system policy;"

(e) No. 6 is as follows:



"6 third countries: countries or areas on which the Treaty on the functioning of the European Union does not apply;"

(f) No. 7 is as follows:



"7 inch area of the European Union: the area under article 4 of the customs code;"

(g) in Z 8 lit. the phrase "Release for free circulation under article 79 of the customs code" be replaced by the phrase "Provision to the release for free circulation under article 201 of the customs code";

h) lit in Z 8. the reference "Article 40 of the customs code" is replaced by the reference "Article 139 of the code" b.

3. Article 4 is amended as follows:

a) par. 2 No. 1 is as follows:



"1. in the case of the importation of sparkling wine of its tax exemption under the conditions arranged under which he according to Regulation (EC) No. 1186/2009 on the Community system of reliefs from customs duty, OJ" (No. L 324, December 10, 2009, p. 23, and other legislation adopted by the European Union customs or excise duty can be exempted,"b) in para. 2 Z 5 is replaced the word 'Community' by the word 'Union'.

4. in article 12, paragraph 4, the phrase "convicted in the release for free circulation under article 79 of the customs code" by the phrase "up to the release for free circulation under article 201 of the customs code" is replaced.

5. in article 13, paragraph 3, the phrase "convicted in the release for free circulation" by the phrase "up to the release for free circulation" is replaced.

6 § 19 is amended as follows:

(a) in paragraph 1, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(b) in paragraph 3 "convicted in the release for free circulation" through the sequence of words is the phrase "left to the release for free circulation" and the phrase "EC excise duty area" replaced with the phrase "EU excise duty area".

7. in article 20, paragraph 6, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

8 article 21 is amended as follows:

a) paragraph 1 is as follows:

"Is (1) import



1. the entrance of sparkling wine from third countries or third territories in the tax area, unless the sparkling wine is located at the entrance in the EU excise duty area in the temporary storage or customs special procedure;

2. the removal of sparkling wine made from a special customs procedure in the tax area, except where it joins an another Customs procedure."

(b) in paragraph 2, the word "Procedure" is replaced by the phrase "special procedures".

(c) in paragraph 2, Z 1 the word "Non-Community goods" is replaced by the phrase "non-Union" products.

(d) in para 2 subpara 1 lit. a is the reference "Title III Chapter 1-4 of the code" by reference "title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code" and the word "Community" replaced by the word "Union".

(s) para 2 subpara 1 lit. b is eliminated.

f) in para 2 subpara 1 lit. c is the phrase "the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the code" by the phrase "the proceedings in free zones under Title VII, Chapter 3 section 3 of the customs code" replaced.

(g) para 2 subpara 1 lit. d is as follows:



"(d) the dispatch, the customs warehouse, inward and temporary use;"

h) para. 2 No. 2 is as follows:



"2. when the input of sparkling wine in the customs status as Union merchandise from third territories in by analogy with under Title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the European Union."

9 § 22 together with the heading is amended as follows:

(a) the heading is as follows:

"Irregularities in particular procedure"

(b) in section 22, takes the place of the word "Procedure" the phrase "special procedure" and the reference "Article 215 of the code" is replaced by the reference "Article 87 of the code".

10. in article 29, paragraph 2, the word 'Community' is replaced by the word "Union".

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

"§ 48 hours." "§ 2 para 3, § 2a Z 2 to 8, § 4 par. 2 Nos. 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 heading and section 29 para 2 as amended by Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 32 change the safety control Act 2013

The safety control Act 2013, Federal Law Gazette I no. 42/2013, is amended as follows:

1. in article 25, para 2 is the reference "article 75 lit. a, 4. painting of Regulation (EEC) No. 2913/1992 on the establishment of the customs code, OJ No. L 302 of the 19.10.1992 p. 1 "with the reference"article 198 paragraph 1 lit. b (iv) Regulation (EU) No. 952/2013 establishing the customs of Union, OJ No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 30, the following paragraph 4 shall beadded:

"(4) section 25 para 2 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 33 amendment of the Explosives Act of 2010

The Explosives Act of 2010, Federal Law Gazette I no 121/2009, as last amended by Federal Law Gazette I no. 136/2015, is amended as follows:

1 in § 31 para 3, § 32 para 3 is the reference "article 62 par. 2 of the customs code" by the reference "article 163 of Regulation (EU) No. 952/2013 establishing the customs of Union, OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in article 47, the following paragraph 7 is attached:

"(7) I will take no. 163/2015 § 31 para 3 and § 32 para 3 as amended by Federal Law Gazette 1 may 2016 effect."

Article 34 amendment to the tobacco tax act of 1995

The tobacco tax Act 1995, BGBl. No. 704/1994, as last amended by Federal Law Gazette I no. 105/2014, is amended as follows:

1 Article 3a shall be amended as follows:

(a) Z 2 is as follows:



"2. customs code: Regulation (EC) No. 952/2013 establishing the customs of Union (OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ (Nr. L 287 vondem 29.10.2013 S. 90); "

(b) Z 3 is as follows:



"3. territory of the European Union: the area on which the system policy applies (EU excise area);"

(c) in no. 4, the phrase "EC excise duty area" is replaced by the phrase "EU excise duty area".

(d) Z 5 is as follows:



"5. third territories: in art. 5 para. 2 of the system policy referred to areas that lie outside of the territory of the Union excise duties, but to the customs territory of the European Union include, in article areas referred to 5 ABS. 3 of the system policy;"

(e) No. 6 is as follows:



"6 third countries: countries or areas on which the Treaty on the functioning of the European Union does not apply;"

(f) No. 7 is as follows:



"7 inch area of the European Union: the area under article 4 of the customs code;"

(g) in Z 8 lit. the phrase "Release for free circulation under article 79 of the customs code" be replaced by the phrase "Provision to the release for free circulation under article 201 of the customs code";

h) lit in Z 8. the reference "Article 40 of the customs code" is replaced by the reference "Article 139 of the code" b.

2. Article 6 is amended as follows:

a) § 3 No. 1 is as follows:



"1. in the case of the importation of tobacco products whose tax exemption under the conditions arranged under which it under Regulation (EC) No. 1186/2009 on the Community system of reliefs from customs duty, OJ" No. L 324, December 10, 2009, p. 23, and other legislation adopted by the European Union customs or excise duty can be exempted,"


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

3. in article 17, paragraph 3, the phrase "convicted in the release for free circulation under article 79 of the customs code" by the phrase "up to the release for free circulation under article 201 of the customs code" is replaced.

4. in article 18, paragraph 3, the phrase "convicted in the release for free circulation" by the phrase "up to the release for free circulation" is replaced.

5. Article 23 is amended as follows:

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

(b) in paragraph 3 "convicted in the release for free circulation" through the sequence of words is the phrase "left to the release for free circulation" and the phrase "EC excise duty area" replaced with the phrase "EU excise duty area".

6. in article 24, paragraph 6, the word "EC excise duty area" is replaced by the word "EU excise duty area".

7 article 25 is amended as follows:

a) paragraph 1 is as follows:

"Is (1) import



1. the entrance of tobacco goods from third countries or third territories in the tax area, unless the tobacco products are located at the entrance in the EU excise duty area in the temporary storage or customs special procedure;

2. the removal of tobacco products from a particular customs procedure in the tax area, except where it joins an another Customs procedure."

(b) in paragraph 2, the word "Procedure" is replaced by the phrase "special procedures".

(c) in paragraph 2, no. 1 the word "Non-Community goods" is replaced by the word "non-Union" goods.

(d) in para 2 subpara 1 lit. a is the reference "Title III Chapter 1-4 of the code" by reference "title IV, Chapter 1 and Chapter 2 section 1 and 2 of the customs code" and the phrase "Customs territory of the community" is replaced by the phrase "Customs territory of the European Union".

(s) para 2 subpara 1 lit. b is eliminated.

f) in para 2 subpara 1 lit. c is the phrase "the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the customs code," by the phrase "the proceedings in free zones under Title VII, Chapter 3 section 3 of the customs code," replaced.

(g) para 2 subpara 1 lit. d is as follows:



"(d) the dispatch, the customs warehouse, inward and temporary use;"

h) para. 2 No. 2 is as follows:



"2. in the receipt of tobacco goods in the customs status as Union merchandise from third territories in by analogy with to title IV Chapter 1 Chapter 2 section 1 and 2 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the European Union."

8 section 26 including the heading is amended as follows:

(a) the heading is as follows:

"Irregularities in particular procedure"

(b) the word "Procedure" is by the phrase "special procedure" and the reference "Article 215 of the code" is replaced by the reference "Article 87 of the code".

9. in article 32, paragraph 2, the word 'Community' is replaced by the word "Union".

10. after section 44n 44o the following paragraph is added:

"§ 44o. "section 3a Z 2 to 8, section 6 subsection 3 Nos. 1 and 5, § 17 para 3, § 18 para 3, § 23 para 1 and 3, § 24 para 6, § 25 para 1 and para 2, § 26 including the heading, as well as § 32 para 2 as amended by Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 35 amendment of the animal disease Act

The animal diseases Act, RGBl. No. 177/1909, as last amended by Federal Law Gazette I no. 80/2013, is amended as follows:

1 in § 4b paragraph 4 is the reference "article 226 of Regulation (EEC) no 2313/92 of the Council (Customs Code), OJ" No. L 302/1992 19 October 1992 "the reference" article 110 of Regulation (EU) No. 952/2013 establishing the customs of Union, OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2. in paragraph 77, 15 the following paragraph shall beadded:

"(15) § 4b paragraph 4 as amended by Federal Law Gazette I no. 163/2015 1 may 2016 into force."

Article 36 amending the marketing standards Act

The marketing standards Act, Federal Law Gazette I no. 68/2007, amended by the Federal Act Federal Law Gazette I no. 189/2013, is amended as follows:

1 in § 8 para 2 is the reference "Regulation (EEC) No 2913/92 establishing the customs code (Customs Code), OJ" No. L 302 of the 19.10.1992 p. 1 "by the reference" Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ " No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 S. 90 "replaced.

2 in § 9 ABS. 2 Z 1 is the reference "article 4 No. 18 of the customs code" with the reference "article 5 Z 15 of the customs code" replaced.

3. in article 13, paragraph 8, the reference is "article 62 par. 2 of the customs code" is replaced by the reference "Article 163 of the code".

4. in article 18, par. 3 and 4, each is the reference "article 4 No. 18 of the code" by the reference "article 5 Z 15 of the customs code" replaced.

5. in article 20, paragraph 5, the reference "Article 226 of the code" is replaced by the reference "Article 110 of the code".

6 in section 26, the following paragraph 4 is added:

"(4) § 8 para 2, § 9 ABS. 2 Z 1, § 13 para 8, § 18 para 2 and 3 and § 20 paragraph 5 as amended by Federal Law Gazette I no. 163/2015 with 1 may 2016 into force."

Article 37 modification of the company law book

The corporate code (UGB), dRGBl. S 219/1897, as last amended by Federal Law Gazette I no. 22/2015, is amended as follows:

1. paragraph 235 paragraph 1:

"May be not distributed (1) profits, so far as they have arisen through restructuring under the fair value approach and"



1. from the resolution come from capital reserves, can be assigned 2 not as capital reserves, or 3. the fair value of consideration has been applied.

This applies to a transfer of the assets of the company in accordance with section 142. Distribution restricted amounts decrease in so far as the amount of the difference between the book value and the fair value as a result will be reduced in particular by scheduled or non-scheduled depreciation in accordance with the sections 204 and 207, or by book value disposals. This is true regardless of the resolution of underlying capital reserves."

2 40 the following paragraph is added to section the 906:

"(40) Article 235 paragraph 1 as amended by Federal Law Gazette I no. 163/2015 effective with January 1, 2016. "Nos. 2 and 3 in the version of Federal Law Gazette I article 235, paragraph 1 No. 163/2015 to apply to creation operations done after 31 May 2015 and are for distribution decisions after 31 December 2015 article 235 paragraph 1 as amended by Federal Law Gazette I no. 163/2015 is to apply annual transitions of the assets of the company pursuant to § 142 after 31 May 2015 and apply to dividend decisions after December 31, 2015."

Article 38 amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. I no 663/1994, as last amended by the tax reform law 2015/2016, Federal Law Gazette I no. 118/2015, is amended as follows:

1 § is amended 6 section 4 as follows:

(a) Z 7 is as follows:



"7. the objects, which according to the article 250 to 253 of Regulation (EU) No. 952/2013 on the establishment of the customs of Union (Customs Code), OJ" No. L 269 of the 10.10.2013 p. 1, as amended by the amending OJ No. L 287 of the 29.10.2013 p. 90, in the procedure of temporary importation free of import duties introduced the cases of partial relief from import duties may be except. The tax exemption applies to forms, matrices, clichés, drawings, models, appliances for measuring, checking or monitoring and similar items with the proviso that run are the manufactured items entirely out of the customs territory of the Union;"

(b) in Z 8 takes the place of the reference "articles 185 to 187 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code (OJ" No. 302/1 L) "the reference"Article 203 to 207 of the customs code"and the reference is"article 185 paragraph 2 lit. " b of the regulation"is replaced by the reference"Article 204 of the customs code".

2. Article 23 is amended as follows:

(a) in paragraph 1, the first indent with the phrase is "you are not determined in respect of the beneficiary,".

b) paragraph 3 is as follows:

"(3) the performance of other runs in the place, from which the entrepreneur operates his company. Runs the other benefit from a permanent establishment the establishment is considered the place of other performance."

c) paragraph 4 is as follows:

"(4) trip inputs are third parties, including travel services of other agencies, which ultimately benefit a non corporate traveler deliveries and other services."

(d) in paragraph 8, as the first sentence is inserted:

"The operator has in the statement to indicate that the special scheme for travel agents has been applied, for example, by specifying"travel services/special"or"Margin taxation.""

3. section 26 is amended as follows:


(a) in paragraph 1, the phrase is "about the active processing trade under the drawback procedure and" and the reference "Article 235 to 242 of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code (OJ" No. 302/1 L) ""Articles 116 to 123 of the customs code"and the reference is the reference" article 236 of Regulation (EEC) No 2913/92 "is the reference"article 116 paragraph 1 lit. " (a) of the customs code"replaced.

(b) in paragraph 3 No. 2 first coat of paint is the reference "article 201 of Regulation (EEC) No 2913/92 establishing the customs code (OJ" No. L 302/1) "is replaced by the reference"Article 77 of the code"."

4. in paragraph 28, 43 the following paragraph shall beadded:



"(43) 1 § 6 par. 4 Z 7 and Z 8 and § 26 para 1 and para 3 No. 2, each as amended by Federal Law Gazette I no. 163/2015, with 1 may 2016 into force."

Article 23, paragraph 1, 3, 4 and 8, each as amended by Federal Law Gazette I no. 163/2015, 2 with 1 January 2017 into force and shall apply for the first time on sales and other issues that occur after 31 December 2016 or occurring."

Fischer

Faymann