497th regulation of the Federal Minister of finance to estimate the administrative costs for citizens and companies within the framework of the effect-oriented impact assessment for regulatory projects and other projects (WFA administration costs regulation WFA VKV)
On the basis of § 17 para 3 Z 3 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 62/2012, is in agreement with the Chancellor prescribed:
1. (1) this regulation lays down the assessment of the effects of information obligations on administrative costs for citizens and companies within the framework of the action-oriented assessment in accordance with section 17 BHG 2013 on the basis of the standard cost model.
(2) it contains methodological guidelines for the simplified and in-depth assessment of the impact of regulatory projects and projects of extraordinary financial importance in accordance with section 58 subsection 2 2013 BHG.
§ 2. For this regulation are the definitions of the regulation of the Federal Chancellor on principles of action-oriented assessment (WFA policy regulation-WFA-GV), BGBl. II Nr 489/2012, as well as following decisive:
1. an information obligation (IVP) is BHG 2013 provided duty to gather information or to hold and to provide them - a public authority or a specially ordered by authorities and taken in mandatory company automatically or on demand - or to submit one in a control projects or projects in accordance with section 58 subsection 2 or a similar duty of a company to a third party (in particular businesses, consumers and consumers , Workers and employees and works councils). No information obligations covered by this regulation are obligations, the a) are contained in criminal legislation or b) are triggered by the unlawful conduct of the debtor himself or a third party or c) are included in judicial or administrative procedures or d) arising from general contract law or General Interessenswahrungs and information obligations and contain no substantive or formal requirements beyond.
2. citizens are all natural persons that domestically are registered and domiciled in Germany or are entitled to the permanent stay in the domestic. In any case, include a) Austrian nationals, b) asylum, c) Union legally resident EEA citizens and Swiss nationals and their family members each and d) persons with a residence permit "Long-term resident (EC)" or "Long-term resident of family member".
3. companies are natural persons, legal persons, partnerships and communities of person a) domiciled, reside, seat or management in Austria, which offer goods, works and services for remuneration of the general public or a specific group of people or the tasks in the general interest or income referred to in § 2 paragraph 3 Nos. 1 to 3 and 6 of the income tax Act 1988 - EStG 1988, BGBl. 400, achieve, or b) without residence , habitual residence, seat or management in Austria, the income referred to in article 98, paragraph 1 Z 1 to 3 and 6 of the EStG 1988 achieve.
To consider only those in the statistical business register are (section 25 of the Federal Statistics Act 2000, Federal Law Gazette I no. 163/1999) captured units that achieve a taxable turnover of EUR 10 000 per year.
4 person group or corporate group is a subset of the citizens affected by an information obligation and citizens or companies (standard users), which is made according to specific characteristics or that is prescribed by the legislation itself as a subset. (Such features are a) with regard to the citizens, in particular age, sex or special needs and b) with regard to the company in particular size, industry, or number of employees.
5. administrative costs are those costs, the citizens and citizens or companies caused by the performance of information obligations. In particular, no administrative costs are: revenue losses in companies, cost right friendly representation to law enforcement, charges including taxes and fees (financial costs), expenses incurred by other commitments as the information obligations (material compliance costs) and costs that are reimbursed by State authority.
6 anyway costs are those costs which companies would spend even if the information requirement set out in the legislation were lifted.
7 administrative burdens are administrative costs less the costs anyway, namely those costs directly caused by an information obligation for companies.
8 goldplating is the creation of beyond the Union legislation requirements, notably through substantive extensions, extension of the circle of addressees of the provision or increase the frequency with which an information obligation must be fulfilled.
9 administrative activities are standardized processes, which are incurred in the performance of an obligation of information.
10 direct costs for citizens and citizens or external costs for businesses include information obligations a) for citizens out-of-pocket expenses, the costs of external service providers, or other cost, b) for enterprises the number of hours of an external service provider multiplied by the respective hourly rate or the cost of a flat-rate benefits.
§ 3. In the framework of the simplified assessment is to check the impact on administrative costs for citizens and companies on the basis of new or modified information obligations and on the implementation of information obligations expected to be substantially in accordance with Appendix 1 for WFA GM according to the specifications in Appendix 1.
§ 4. In the framework of the in-depth assessment, the administrative costs shall be calculated according to the specifications in Appendix 2 (method of calculation) and annex 3 (hourly rates).
5. (1) this regulation with 1 January 2013 enter into force.
(2) with the entry into force of this regulation are the guidelines for the application of the standard cost model on information obligations for citizens and companies (standard cost model guidelines), Federal Law Gazette II No. 278/2009, override.
Simplified estimation of the impact on the administrative costs for citizens/nationals and businesses
The simplified assessment involves answering the following questions:
Effect dimension administrative costs for citizens/nationals and businesses
Has the scheme / the project impact on the administrative costs for citizens/nationals of new or modified information obligations or the implementation of information obligations?
Has the scheme / the project impact on the administrative costs for enterprises as a result of new or modified information obligations or the implementation of information obligations?
The question about the main concern is not clearly affirms, is a simplified assessment as quick check of the administrative costs of making the expected to be largest information obligation. Thereby, no Division in Group/corporate grouping and management activities must, be made by way of derogation from the in-depth assessment. The following formulae, as well as average values estimated for the calculation parameters are to be used:
1 = for citizens: cost of management activity time and direct costs;
Time = time per case × number of cases;
Direct costs direct costs per case = × number of cases 2. businesses: administrative costs of the information obligation = [(Zeit in Stunden × Durchschnittstundensatz Gemäß Anlage 3 × Frequenz Pro Jahr) + external costs per year] × number of companies