492. Regulation The Federal Minister for Economic Affairs, Family and Youth on the assessment of economic policy implications for companies in the context of impact-oriented impact assessment of regulatory projects and other projects (WFA-Company-Regulation, WFA-UntV)

On the basis of § 17 paragraph 3 Z 3 of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 62/2012, is to be arranged in agreement with the Federal Chancellor and the Federal Minister for Finance:

Subject matter

§ 1. (1) This Regulation regulates the assessment of the economic policy implications for enterprises, in particular small and medium-sized enterprises (SMEs), in the context of the impact assessment of the impact assessment according to § 17 BHG 2013.

(2) It contains methodological requirements for the simplified and in-depth assessment of the effects of regulatory projects and of projects of exceptional financial significance in accordance with § 58 (2) of the BHG 2013.

Definitions

§ 2. (1) Companies are natural persons, legal persons, partnerships and persons

1.		with domiority, habitual residence, registered office or management in Austria, who offer goods, works and services for remuneration or in the general interest to the general public or to a particular group of persons, or Income pursuant to § 2 (3) (3) (1) to (3) and (6) of the Income Tax Act 1988-EStG 1988, BGBl. 400,
2.		Without domials, habitual residence, registered office or management in Austria, the income according to § 98 (1) (1) to (3) and (6) EStG 1988 is achieved.
		Only those in the statistical business register (Section 25 of the Federal Statistics Act 2000, Federal Law Gazette) must be taken into account. I n ° 163/1999), which achieved a taxable turnover of EUR 10 000 per year.

(2) Small and medium-sized enterprises (SMEs) are:

1.		One Person Company (EPU);
2.		micro-enterprises, which are enterprises with a maximum of nine employees and with a turnover not exceeding EUR 2 million or a balance sheet total of not more than EUR 2 million, with the exception of those covered by Z 1;
3.		small enterprises, which are enterprises with a maximum of 49 employees and with a turnover not exceeding EUR 10 million or a balance sheet total of not more than EUR 10 million, with the exception of those covered by Z 1 and 2;
4.		medium-sized enterprises, which are enterprises with a maximum of 249 employees and with a turnover not exceeding EUR 50 million or a balance sheet total of not more than EUR 43 million, with the exception of those referred to in the case of Z 1 to 3.

(3) Large enterprises are enterprises with 250 or more employees and/or Those with a turnover of 50 million Euro and its balance sheet total 43 million In addition, affiliated undertakings or partner undertakings which, alone or jointly with one or more affiliated undertakings, hold 25% or more of the capital or the voting rights of another undertaking.

(4) The phases of the business cycle are, in particular, the establishment, acquisition or closure of companies.

(5) Innovation means the implementation of ideas in new products, services or procedures. Innovation capacity is the ability of companies to innovate and to implement them.

(6) Internationalisation is the cross-border business activity of companies and includes, in particular, contacts with foreign business partners, branches abroad, etc.

(7) Financial resources are either foreign funds (e.g. Loans, public subsidies) or own resources (e.g. Equity capital, reserves).

Simplified Estimation

§ 3. Within the framework of the simplified assessment, the following requirements shall be applied in accordance with Appendix 1 to examine whether companies are likely to be significantly affected. For this purpose, the corresponding materiality criteria of the WFA-Grundsatzverordnung (WFA-Grundsatzverordnung, WFA-GV) are to be used.

In-depth estimation

§ 4. In the context of the in-depth assessment, the expected significant impact on companies in accordance with the requirements in Appendix 2 more precisely.

entry into force

§ 5. This Regulation shall enter into force 1. Jänner 2013 in force.

Mitterlehner