Regulation of the Federal Minister of Finance, which includes the regulation of the Federal Minister of Finance on the aid and compensation rates to be applied under the State Aid Act (GSBG 1996) under the Health and Social Sector Aid Act, is modified

On the basis of § § 1a, 4 and 16 (3) of the Health and Social Welfare Section-Aid Law, BGBl. No 746/1996, as last amended by BGBl. I n ° 22/2012, becomes-with regard to § § 1a and § 16 (3)-in agreement with the Federal Minister for Health:

The regulation of the Federal Minister of Finance on the aid and compensation rates to be applied in the framework of the State Aid Act (GSBG 1996), Federal State Aid Law (GSBG 1996), BGBl. II. 56/1997, as last amended by the BGBl Regulation. II No 90/2005, shall be amended as follows:

1. In the title, the expression and punctuation "(GSBG 1996)" ; in § 1 para. 2, § 2 para. 1, § 3, § 4 para. 1, 2 and 3 as well as in § 5, the expression "GSBG 1996" through the phrase "Health and Social Affairs-State Aid Law" replaced.

2. § 1. is amended as follows:

(a) para. 1 reads as follows:

" (1) 24% of the flat-rate aid in accordance with Section 1a of the Health and Social Affairs Section-Aid Law, BGBl. I n ° 746/1996, the social security institution of the farmers must be transferred. '

(b) In paragraph 2, the following paragraph 3 is added:

" (3) In the case of sickness insurance expenses, by way of derogation from paragraph 2, it shall be applicable to facts which are to be found after 31 December 2010 and before 1 December 2010. January 2014, the basis for the assessment of the aid pursuant to § 1 (2) of the Health and Social Protection Act (BGBl) was implemented in the following manner. I n ° 746/1996 in the version before BGBl. I n ° 22/2012:

The expenses according to the income statements of the social insurance institutions for the insurance branch of the health insurance, as they are according to the according to § 444 para. 6 ASVG, BGBl. No 189/1955, the accounting and accounting instructions issued by the social security institutions and the main body shall be increased by the amount of capital expenditure, and shall be reduced by the following positions in so far as they are in The income statement is recorded and not accounted for in an effort-reducing manner:

a)			Expenses for own health and spa facilities, including investment expenditure,
b)			Non-refundable pre-taxes for investments in own facilities, provided that they are not already lit. were to be excreted,
c)			costs of any kind by other social insurance institutions,
d)			depreciation of fixed assets, including accounting operations,
e)			Depreciation of recourse claims,
f)			inputs of depreciated exposures, to the extent that their outage has been claimed as an expense,
g)			rear-view feeds,
h)			Flat-rate and individual rebates for remedies or healing remedies,
i)			Revenue receivable,
j)			the amounts shown in the income statement under the heading 'Costs of costs',
k)			the rates of undue benefits;
l)			Expenses incurred in connection with income from activities liable to be subject to turnover taxes,
m)			Expenditure on death care, with the exception of funeral grants pursuant to Section 116 (5) of the ASVG,
n)			Expenses for the purposes of mere asset management, such as in particular:
-				for land, structures, in so far as they serve other purposes other than those of social health insurance, in particular the achievement of income,
-				expenditure on financial assets, including value adjustments and loss of disposal,
o)			Expenses, which according to § 12 KStG 1988, BGBl. No 401, should not be claimed as operating expenditure.
The provisions of Section 2 (5) of the Health and Social Protection Act (health and social area) remain unaffected. In so far as the directives on accounting and accounting are amended by the social security institutions and the main association, they shall be applied in the version which was to be used for the success calculation 2011 as at 31 December 2011. "

3. In Section 4 (4), the phrase "Tax Office for Fees and Traffic taxes" through the phrase "Tax Office for Charges, Traffic Control and Gambling" replaced. After the phrase "following month" the phrase "to declare in writing and" inserted.

4. In § 5, the phrase "Tax Office for Fees and Traffic taxes" through the phrase "Tax Office for Charges, Traffic Control and Gambling" replaced.

5. The following paragraph 5 is inserted in § 6:

" (5) § 1 para. 1 shall enter into force on 1 March 2014. Section 1 (1) of the BGBl version. II No 90/2005 is to continue to apply to facts which are referred to in Article 1 (2) of the Health and Social Welfare State Aid Act, Federal Law Gazette (BGBl). No 746/1996 in the version of BGBl. I No 105/2004 should be treated. Section 1 (2) enters into force with 1. January 2014 out of force. Section 1 (3) shall be applied retroactively to facts which shall be referred to in the first paragraph of this Article. Jänner 2011 has been implemented and until the end of this regulation has not yet been completed with a legally binding decision. "

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