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)

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_II_110/BGBLA_2013_II_110.html

110. Regulation of the Minister of finance with the Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV) is changed

On the basis of §§ 9 and 10 of the tax administration organization act 2010 - AVOG 2010, Federal Law Gazette I no. 9, as last amended by Federal Law Gazette I no. 112/2012, is prescribed:

Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV), Federal Law Gazette II No. 165/2010, as last amended by regulation Federal Law Gazette II No. 508/2012, is amended as follows:

1. the table of contents is as follows:

"Table of contents


1. main piece section 1 to 3. Special organisational units of the Federal Ministry of finance 2. main piece of tax and customs administration 1 section financial offices § 4 seat and Office area § § 5-7th special responsibilities for corporate groups (§ 9 KStG 1988) other special responsibilities § 8 Unit evaluation § 9 taxation of professional athletes in the framework of the European Football Championship 2008 § § 10 and 10a. Tasks - transfer section 10 b. "Special organizational unit of the tax and customs administration - financial police 2. section customs § 11 seat and Office area § § 12 to 18 special responsibilities other special responsibilities § 19 tasks - transmission 3. showpiece final and transitional provisions article 20 final and transitional provisions" 2. Article 4, paragraph 1 is amended as follows:



(a) the phrase "Tax Office 3/11 Schwechat rated village for the 3rd and 11th District of Vienna, the District of Schwechat and the town of Gera village at Vienna in Vienna" is replaced by the phrase "Tax Office 3/6/7/11/15 Schwechat rated village for the 3rd, 6th, 7th, 11th and 15th district of Vienna, the District of Schwechat and the town of Gera village at Vienna in Vienna".

(b) the phrase "Tax Office Vienna 6/7/15 for the 6th, 7th and 15th district of Vienna in Vienna," is omitted.

3. in article 10, the word order is each "Tax Office Vienna 3/11 Schwechat Gerasdorf" by the phrase "Tax Office Vienna 4/5/10" replaced.

4. According to Article 10a, the following paragraph is inserted 10 b together with heading:

"Special organizational unit of the tax and customs administration

Financial police

section 10 b. (1) that is financial police special organizational unit in accordance with § 9 para 3 AVOG 2010 with headquarters in Vienna and offices in all tax offices in accordance with article 4, paragraph 1 was established.

(2) the financial police the perception in support activities for the Finance Office as tax authorities like this responsibility



1 General supervisory measures referred to in §§ 143 f BAO and powers in accordance with § 12 AVOG 2010, 2. of the tax authorities in the execution of a) of the aliens Employment Act - aliens, BGBl. No. 218/1975 as amended, b) of the labour contract law adjustment Act AVRAG, BGBl. No. 459/1993 as amended, c) of the Gambling Act, Federal Law Gazette No. 620/1989 as amended, tasks, as well as carrying out checks pursuant to article 89, paragraph 3 EStG 1988 as amended , 3. of tasks the Central Coordination Office for the control of illegal employment to the aliens Employment Act and the labour contract law adjustment Act pursuant to section 7 b AVRAG as amended, 4. tasks of the tax authority in accordance with article III of the social law of fraud - SozBeG, Federal Law Gazette I no. 152/2004 as amended.

(3) the attribution of actions of the institutions of the financial police is AVOG according to § 9 para 4 2010. The powers referred to in § 12 para 2010 remain unchanged 4 and 5 AVOG.

(4) the organisational, human, economic and financial management of the financial police is headed. It can be a permanent Deputy put aside and establish a legal service for technical support."

5. According to article 20, paragraph 4, the following paragraph shall beadded:

"(5) the §§ 4 para 1, 10 and 10 b as amended the regulation Federal Law Gazette II No. 110/2013 with 1 July 2013 into force."

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