Amendment Of The Regulation On The Implementation Of The Tax Administration Organization Act 2010 (Avog 2010 - Dv)

Original Language Title: Änderung der Verordnung zur Durchführung des Abgabenverwaltungsorganisationsgesetzes 2010 (AVOG 2010 - DV)

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110. Ordinance of the Federal Minister of Finance with which the regulation of the Federal Minister of Finance for the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV) is amended

On the basis of § § 9 and 10 of the Tax Administrative Organization Act 2010-AVOG 2010, BGBl. I n ° 9, as last amended by the Federal Law BGBl. I No 112/2012, shall be arranged:

The Ordinance of the Federal Minister of Finance on the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV), BGBl. II No 165/2010, as last amended by the BGBl Regulation. II No 508/2012, shall be amended as follows:

1. The table of contents is:

" TOC

1. Main item

§ 1. to 3. Special organisational units of the Federal Ministry of Finance

2. Main piece

Tax and customs administration

Section 1

Financial offices

§ 4. Seat and office

§ § 5. to 7. Special responsibilities for groups of companies (§ 9 KStG 1988)

Other special responsibilities

§ 8. Unit Rating

§ 9. Taxation of professional sportsmen in the context of the 2008 football championship

§ § 10. and 10a. Tasks-Transfer

§ 10b. Special organisational units of the Tax and Customs Administration-Finance Police

Section 2

Customs offices

§ 11. Seat and office

§ § 12. to 18. Special responsibilities

Other special responsibilities

§ 19. Tasks-Transfer

3. Main piece

Closure and transitional provisions

§ 20. Closure and transitional provisions "

2. § 4 (1) is amended as follows:

a)

The phrase " Finanzamt 3/11 Schwechat Gerasdorf für den 3. and 11. District in Vienna, the court district of Schwechat and the municipality of Gerasdorf near Vienna, with its headquarters in Vienna " is replaced by the phrase " Finanzamt 3/6/7/11/15 Schwechat Gerasdorf für den 3., 6., 7., 11. and 15. District in Vienna, the court district of Schwechat and the municipality of Gerasdorf near Vienna, with its headquarters in Vienna " .

b)

the phrase " Finanzamt Wien 6/7/15 for the 6th, 7th, and 15. District in Vienna, headquarted in Vienna, " No.

3. In § 10, the word order shall be "Finanzamt Wien 3/11 Schwechat Gerasdorf" through the phrase "Finanzamt Wien 4/5/10" replaced.

4. In accordance with § 10a, the following § 10b and title shall be inserted:

" Special organizational units of the tax and customs administration

Financial police

§ 10b. (1) The financial police shall be established as a special organisational unit in accordance with Section 9 (3) AVOG 2010, with its registered office in Vienna and services, with all financial offices in accordance with § 4 (1).

(2) In the context of their support activities for the tax authorities, the financial police shall be responsible for the performance of tax authorities such as these

1.

of general supervisory measures in accordance with § § 143 f BAO and powers pursuant to § 12 AVOG 2010,

2.

of the tax authorities in the enforcement of

a)

of the Law on Foreigners Employment-AuslBG, BGBl. No 218/1975, as amended,

b)

of the Labour Contract Law Adaptation Act-AVRAG, BGBl. No 459/1993, as amended,

c)

of the gambling law, BGBl. No 620/1989, as amended,

, as well as the carrying out of verifications pursuant to Section 89 (3) of the EStG 1988, as amended,

3.

of tasks of the Central Coordination Unit for the control of illegal employment in accordance with the Foreigners Employment Act and the Labour Contract Law Adaptation Act in accordance with § 7b AVRAG, as amended,

4.

the duties of the discharge authority in accordance with Article III of the Social Welcoming Act-SozBeG, BGBl. I No 152/2004, as amended.

(3) The allocation of the actions of the institutions of the financial police is governed by Section 9 (4) of the AVOG 2010. The powers in accordance with Section 12 (4) and (5) of the AVOG 2010 remain unaffected.

(4) The organisational, personnel, economic and financial management of the financial police shall be the responsibility of their managers. He/she may be a permanent substitute and a legal service may be set up for the technical assistance. "

5. In accordance with Article 20 (4), the following paragraph shall be added:

" (5) § § 4 (1), (10) and (10b) in the version of the BGBl Regulation. II No. 110/2013 will enter into force on 1 July 2013. "

Fekter