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326. Regulation of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance on the Remuneration of Alcohol (VO-Vergällung)
On the basis of § § 3, 4, 8, 11, 12, 17, 18, 31, 32, 79 and 86 of the Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I No 112/2012, shall be arranged:
The regulation of the Federal Minister of Finance on the Fermentation of Alcohol (VO-Vergällung) BGBl. No 41/1995, as last amended by the BGBl Regulation. II No 279/2011, shall be amended as follows:
§ 2 reads:
" § 2. (1) Alcohol is completely covered by the provisions of Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the whole of alcohol tax within the meaning of Article 17 (4) of the Law on Alcohol and Alcohol Denaturation of alcohol for the purpose of exemption from excise duty (OJ L 196, 27.7.2005, p 12), as last amended by Commission Implementing Regulation (EU) No 162/2013 of 21 February 2013 (OJ L 284, 31.10.2013, p. 55), the denaturant used in all Member States in Section I of the Annex, or the denaturant referred to in Section II of the Annex for Austria, as used in Section I of the Annex to Austria is approved.
(2) The use of denaturants in accordance with § 17 (5) and (6) of the Alcohol Tax Act shall be used for denials which correspond to the requirements of § 6. "
Fekter
