492. Ordinance of the Federal Minister for economy, family and youth of the estimation of the economic impact on companies in the context of the effect-oriented impact assessment for regulatory projects and other projects (WFA enterprise regulation, WFA UntV)
On the basis of § 17 para 3 Z 3 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, I no. 62/2012, is amended by the Federal Act Federal Law Gazette in agreement with the Chancellor and ordered the Federal Minister of Finance:
1. (1) this regulation lays down the assessment of economic impact on businesses, in particular small and medium-sized enterprises (SMEs), within the framework of the action-oriented assessment in accordance with section 17 BHG 2013.
(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. (1) companies are natural persons, legal persons, partnerships and body 1 with resident, ordinarily resident, seat or management in Austria, who 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 in accordance with § 2 paragraph 3 Nos. 1 to 3 and 6 of the income tax Act 1988 - EStG 1988, BGBl. 400, achieve or 2 not resident , 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.
(2) small and medium-sized enterprises (SMEs) are: 1. A people company (EPC);
2. micro enterprises are companies with a maximum of nine employees and a turnover of EUR 2 million or a balance sheet total not exceeding EUR 2 million, excluding the falling under no. 1;
3. small businesses, are companies with not more than 49 employees and a turnover of more than EUR 10 million, or a balance sheet total not exceeding EUR 10 million, excluding the falling under Z 1 and 2;
4. medium-sized businesses, these are companies with no more than 249 employees and a turnover of more than EUR 50 million, or a balance sheet total not exceeding EUR 43 million, excluding that covered under Z 1 to 3.
(3) large companies are companies with 250 or more employees or those whose Umsatz exceed EUR 50 million and whose balance sheet total of EUR 43 million, affiliates, or partners, alone or together with one or more affiliated companies also hold 25% or more of the capital or of the voting rights of another company.
(4) phases of the business cycle are in particular the creation, takeover or closure of companies.
(5) innovation means the transformation of ideas into new products, services or processes. Innovation ability is the ability of companies to generate innovation and to implement them.
(6) internationalization is the cross-border activities of companies and includes in particular contacts with foreign business partners, branch offices abroad, etc.
(7) under funding, debt (such as credit, public subsidies) are either or to understand capital (such as equity capital, reserves).
§ 3. In the framework of the simplified assessment is to consider whether companies are likely to be significantly affected according to the specifications in Appendix 1. For this, the appropriate Wesentlichkeitskriterien of the WFA principle Regulation (EFC GM) are to be used.
§ 4. In the framework of the in-depth assessment, the likely significant effects on businesses are according to the specifications in Appendix 2 to examine more closely.
Entry into force
§ 5. This Regulation shall enter into force 1 January 2013.