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42. Regulation of the Federal Minister for finance, modifies the Ordinance of the Federal Minister of finance to the aid and compensation percentage, which are applicable in the context of the health and social aid Act (GSBG 1996),
On the basis of §§ 1a, 4, and 16 par. 3 of the health and social aid Act, Federal Law Gazette No. 746/1996, as last amended by Federal Law Gazette I no. 22/2012, is - in terms of §§ 1a and § 16 ABS. 3 - in agreement with the Federal Minister of health prescribed:
Ordinance of the Federal Minister of finance to the aid and compensation percentage, which are applicable in the context of the health and social aid Act (GSBG 1996), Federal Law Gazette II No. 56/1997, last amended by the regulation Federal Law Gazette II No. 90/2005 is amended as follows:
1. in the title eliminates the expression together with punctuation marks (GSBG 1996); in § 1 para 2, § 2 para 1, § 3, section 4, paragraph 1, 2 and 3 as well as article 5 the expression 'GSBG 1996' is replaced by the phrase "Health and social aid Act".
2. Article 1 is amended as follows:
a) paragraph 1 is as follows:
"(1) 24% of the flat-rate aid pursuant to § 1a health and social aid Act, Federal Law Gazette I are no. 746/1996, to pay the social insurance institution of the farmers."
(b) after paragraph 2, the following paragraph 3 is added:
"(3) under health insurance expenses the following way calculated base of aid under § 1 para 2 is I - by way of derogation from paragraph 2,-for facts and figures, which came to fruition after December 31, 2010 and before January 1, 2014 health and social aid Act, Federal Law Gazette No. 746 / 1996 as amended before Federal Law Gazette I no. 22 / 2012 to understand:"
Reduces the expenses according to the statements of income of social security institutions for the insurance class of insurance, as according to the § 444 para 6 No. 189/1955, issued instructions for the financial reporting and accounting for the social security institutions and the Confederation be created, ASVG, Federal Law Gazette to increase investment spending, then to the following positions are recorded and not reducing the expense recognised in the income statement :
a) expenses for their own health and spas including capital expenditure, b) non-deductible input VAT for investment in facilities, where they not already lit. eliminated were a c) cost dentures of whatsoever by other social insurance institutions, d) depreciation of fixed assets including book value disposals, e) depreciation of claims, f) written off receivables, as far as their loss as an expense was claimed, g) reserve additions, h) packages and individual discounts for remedy or therapeutic AIDS, i) discount income, j) that in the income statement under the item "Co-payments" amounts reported, k) dentures for wrongly provided legal services , l) expenses which are provided in connection with income from compulsory sales taxable activities, m) for death care expenses with the exception of funeral grants in accordance with § 116 paragraph 5 ASVG, n) expenses for purposes of mere asset management, such as in particular - for land, buildings, insofar as they serve other purposes than those of social health insurance, in particular the obtaining of income, - expenses for financial assets including valuation adjustments and losses on sale, o) expenses , which according to § 12 KStG 1988, BGBl. No. 401, not as operating expenses claimed must be.
Affect the provisions of § 2 5 health and social aid Act. As far as the instructions for financial reporting and accounting for the social security institutions and the Confederation are changed, they are amended to apply, which to be used was on the income statement 2011 to 31 December 2011."
3. in section 4, paragraph 4, the phrase "Tax Office for fees and transaction taxes" is replaced by the phrase "Tax Office for fees, transfer taxes and gambling". After the phrase "next month" is the phrase "to explain in writing and" inserted.
4. in paragraph 5, the phrase "Tax Office for fees and transaction taxes" is replaced by the phrase "Tax Office for fees, transfer taxes and gambling".
5. in article 6, the following paragraph 5 is inserted:
"(5) article 1, paragraph 1 1 March 2014 into force. § 1 para 1 in the amended Federal Law Gazette II No. 90/2005 still matters to apply, according to § 1 section 2 of the health and social aid Act, Federal Law Gazette No. 746/1996 as amended by Federal Law Gazette I no. 105/2004 are. § 1 paragraph 2 occurs with 1 January 2014 override. § 1 paragraph 3 is to apply retroactively to facts which were realized after January 1, 2011 and are been done until announcement this regulation not yet with residents notice."
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