Tax Amendment Act, 2012 – Abgäg 2012

Original Language Title: Abgabenänderungsgesetz 2012 - AbgÄG 2012

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112. Federal Law, with which the EU law on mutual assistance is enacted and the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the VAT Act 1994, the valuation law 1955, the Farmers-Social Security Act, The Soil Estimation Act 1970, the Fees Act 1957, the Gambling Law, the Basic Value Tax Act 1987, the Insurance Tax Act 1953, the Motor Vehicle Tax Act 1992, the Procurement Law, the Newfound-Förderungsgesetz, the Law on the Law of the Law of the Endowment Entry Tax Act, the Federal Tax Code, The Tax Administration Organization Act 2010, the Standardisation Consumption Act 1991, the Beer Tax Act 1995, the Mineral Oil Tax Act 1995, the Alcohol Tax Act, the Sparkling Wine Tax Act 1995, the Tobacco Control Act 1995, the Tobacco monopoly law 1996, the Law on Financial Criminal Law and the Export refund Act are amended (Tax Amendment Act 2012-AbgÄG 2012)

The National Council has decided:

Article 1

Federal Law on the Implementation of Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (EU Mutual Assistance Act-EU-AHG)

table of contents

Section 1
General provisions

§ 1.

Scope and applicable law

§ 2.

Definitions

§ 3.

Responsibility

Section 2
Exchange of information on request

§ 4.

Requests from other Member States

§ 5.

Deadlines

§ 6.

Requests to other Member States

Section 3
Further information exchange

§ 7.

Automatic information exchange

§ 8.

Spontaneous information to other Member States

§ 9.

Spontaneous information from other Member States

Section 4
Other forms of administrative cooperation

§ 10.

Presence of officials of other Member States in the country

§ 11.

Presence of domestic servants in other Member States

§ 12.

Concurrent checks

§ 13.

Requests for delivery to other Member States

§ 14.

Requests for delivery from other Member States

Section 5
General implementing provisions

§ 15.

Use and disclosure of information and documents

§ 16.

Feedback

§ 17.

Standard form sheets and communication media

§ 18.

Information exchange with third countries

§ 19.

Data protection

§ 20.

Languages

6.
Final provisions

§ 21.

Agreements with other Member States

§ 22.

entry into force

§ 23.

Enforcement

Section 1

General provisions

Scope and applicable law

§ 1. (1) This Federal Act regulates the implementation of mutual assistance between Austria and the other Member States of the European Union (Member States) in the exchange of information relating to the application and enforcement of the national law. On the right of Member States, on the basis of Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (mutual assistance directive), on the basis of Directive 2011 /16/EU on administrative cooperation in the field of taxation, OJ L 378, 27.11.2011, p. No. OJ L 64, 11.03.2011 p. 1, which is likely to be significant. To the extent that this federal law, with the exception of Section 4 (6), refers to provisions of other federal laws, these are to be applied in their respectively applicable version.

(2) Taxes within the meaning of this Federal Act are taxes of all kinds collected by one or for a Member State or its territory or administrative units, including the local authorities.

(3) This federal law shall not apply in respect of the provisions of paragraph 2 above

1.

the turnover tax;

2.

customs duties;

3.

excise duties collected in other Union legislation on cooperation between the administrative authorities of the Member States;

4.

Compulsory contributions to social security schemes to be paid to the Member State, to a unit of state of the Member State or to public-law social security institutions;

5.

charges levied on certificates issued by authorities and similar documents; and

6.

contractual fees such as payments to public utilities.

(4) Judicial cooperation in accordance with the law on extradition and legal assistance (ARHG), BGBl. No 529/1979, according to the Federal Law on Judicial Cooperation in Criminal Matters with the Member States of the European Union (EU-JZG), BGBl. No 36/2004, or in accordance with intergovernmental agreements.

(5) Insofar as this federal law does not determine otherwise, the procurement of requested information or the implementation of requested official investigations shall be governed by the provisions of the Mutual Assistance-Implementing Act-ADG, BGBl. I No 102/2009.

Definitions

§ 2. (1) For the purposes of this Federal Law, the term "

1.

"Mutual assistance directive" means the Directive referred to in Article 1 (1);

2.

"competent authority" of a Member State shall be the authority designated as such by that Member State. A central liaison office, a liaison office or a competent staff member, acting in accordance with the Assistance Directive, shall also be deemed to be the competent authority in the case of authorization pursuant to Section 3 (1) of this Directive;

3.

"central liaison office" means the body designated as such, which is responsible for the links with the other Member States in the field of administrative cooperation;

4.

"liaison body" means any body other than the central liaison office designated as such in order to exchange information directly, in accordance with the Assistance Directive;

5.

"competent staff member" means any staff member who has the power to exchange information directly in accordance with the assistance directive;

6.

"requesting authority" means the central liaison office, a liaison office or any competent official of a Member State who, on behalf of the competent authority, requests an administrative assistance request;

7.

"requested authority" means the central liaison office, a liaison office or any competent staff member of a Member State who, on behalf of the competent authority, receives a request for assistance;

8.

"official investigation" means any checks carried out by the Member States in the performance of their duties, inspections and other acts with a view to ensuring the correct application of the tax rules;

9.

"exchange of information at the request" means the exchange of information on the basis of a request made by the requesting Member State to the requested Member State in a particular case;

10.

"automatic exchange of information" means the systematic transmission of previously established information to another Member State without its prior request at regular, pre-determined intervals. For the purposes of Article 8 of the mutual assistance directive, available information shall be those contained in the tax files of the Member State which transfers the information and which are in accordance with the procedures for the collection and processing of information can be obtained from the Member State concerned;

11.

"spontaneous exchange of information" means the non-systematic transmission of information at all times to another Member State without its previous request;

12.

"Person"

a)

a natural person;

b)

a legal person;

c)

an association of persons who has been granted the legal capacity but which does not have the legal status of a legal person, or

d)

all other legal agreements of whatever kind and form-with or without legal personality-possess or manage the assets which, including the income derived from it, are subject to any of the taxes covered by this Federal Act ,

13.

"by electronic means" means the use of electronic equipment for processing (including data compression) and for storing data and using wire, radio, optical technologies or other electromagnetic methods;

14.

"CCN network" means the common platform on the basis of the common communication network (CCN) provided by the Union for any electronic transmission of data between the competent authorities in the area of customs and taxation has been developed;

15.

"competent tax authority" means the competent authority in accordance with the Austrian procedural law governing the taxation of the person concerned by the assistance service or for carrying out the investigations necessary for the assistance to be carried out; or The Austrian authorities responsible for the collection of the respective country or municipal tax authorities responsible for the collection of the respective country or community tax, respectively, and in matters of the country and municipal authorities.

(2) As far as the names used in this Federal Act relate to natural persons, the chosen form shall apply to both sexes.

Responsibility

§ 3. (1) The Federal Minister of Finance or his authorised representative shall be the competent authority within the meaning of Section 2 (1) Z 2 and the central liaison office within the meaning of Section 2 (1) Z 3. He is responsible for the possible establishment and authorisation of liaison offices within the meaning of Section 2 (1) (4) or of the competent servants within the meaning of Section 2 (1) (5).

(2) The Federal Government shall, at the request of a country or a municipality, provide assistance in accordance with the provisions of this Federal Law in the collection of land and municipal levies. Requests for assistance in matters of land and municipal charges shall be sent by the country or municipal authorities to the central liaison office within the meaning of paragraph 1.

Section 2

Exchange of information on request

Requests from other Member States

§ 4. At the request of the applicant authority of a Member State, the central liaison office shall transmit to the requesting authority all the information referred to in Article 1 (1) which it possesses or which it has received following official investigations; provided that such information is likely to be significant for the purposes set out in Article 1 (1). Original documents shall be transmitted at the request of the other Member State, in so far as this is permitted under Austrian law.

(2) In order to obtain the information requested or to carry out the administrative enquiries requested, the Central Liaison Office shall, in accordance with the same procedures, apply it if it is ex officiated or at the request of another Austrian authority would act. To this end, the central liaison office shall forward the request to the tax authority responsible for obtaining the information or carrying out the necessary investigations. Before forwarding the request to the competent tax authority, the central liaison office shall examine the request for its formal correctness and completeness and shall, if necessary, return it to the requesting authority for the correction of the defect.

(3) The central liaison office shall not provide any information if:

1.

the requesting Member State has not exhausted the usual sources of information available to it in order to obtain the information requested, without jeopardising the attainment of the objective;

2.

whose procurement would be incompatible with Austrian legislation for Austrian taxation purposes;

3.

for its acquisition, the requesting Member State would not be in a position to do so in the case of a reciprocal case, for legal reasons;

4.

the transmission of which led to the disclosure of a trade, industrial, commercial or professional secrecy or a business process, or whose disclosure resulted in the public order (ordre public) being injured.

(4) If a Member State is seeking information in accordance with paragraph 1, the central liaison office shall have the measures available to obtain the information, even if Austria is to provide such information for its own tax purposes are not required. This obligation is subject to the restrictions set out in paragraph 3, but it is not to be interpreted as such that Austria can refuse to grant information only because it has no specific interest in such information.

(5) Paragraph 3 shall in no case be interpreted as allowing Austria to oppose the issue of information only because the information is provided by a bank, another credit institution, an authorised representative, a representative or a trustee or because they relate to property ownership of a person.

(6) The central liaison office shall not provide any information without regard to paragraph 5, if such information is available before the 1. In the case of tax periods situated in January 2011, the transmission of such information on the basis of Article 8 (1) of Directive 77 /799/EEC concerning mutual assistance between the competent authorities of the Member States in the Area of direct taxation, OJ C No. OJ L 336, 27.12.1977 p. 15 in accordance with Section 4 of the EC-mutual assistance act-EC-AHG, BGBl. No 657/1994, as amended on 11 March 2011, should have been refused if it had been requested prior to that date.

Deadlines

§ 5. (1) The central liaison office shall make the information referred to in § 4 (1) available as soon as possible, but no later than six months after the date of receipt of the request. However, if the central liaison office is already in possession of this information, it shall be made available within two months from that date.

(2) In certain particularly stored cases, it is possible to agree between the central liaison office and the applicant authority other than the time limits laid down in paragraph 1.

(3) The central liaison office shall, without delay and at the latest seven working days after receipt of the request, confirm to the requesting authority the receipt of this request by electronic means.

(4) The central liaison office shall inform the requesting authority within one month of receipt of the request for any existing deficiencies in the request and, where appropriate, any additional background information. In such a case, the period referred to in paragraph 1 shall begin on the day following the receipt of the additional information requested by the requested authority.

(5) Where the central liaison office is not in a position to respond to a request within the time limit, it shall inform the requesting authority immediately, but no later than three months after receipt of the request, of the reasons for which the request was made. , as well as the date on which it is likely to respond to the request.

(6) If the central liaison office is not in possession of the requested information and is unable to comply with the request, or if it refuses to comply with the request for the reasons set out in § 4 (3) and (6), it shall inform the requesting authority without delay, but at the latest within one month of receipt of the request, the reasons for the request.

Requests to other Member States

§ 6. The central liaison office shall forward to the requested authority of the other Member State the request made by the competent authorities for the granting of the information referred to in Article 1 (1), which is intended for Austrian tax purposes. is likely to be significant. Original documents may be requested to the extent that they are necessary for the further procedure. Before such requests are forwarded to the requested authority of the other Member State, the Central Liaison Office shall verify the formal correctness and completeness of such requests and shall, if necessary, forward them to the notice of the defect to the to return the competent tax authority requesting assistance.

(2) The central liaison office shall submit a request in accordance with paragraph 1 only on condition that the competent authorities have exhausted the usual sources of information available to them to obtain the information requested without jeopardising the achievement of the objective.

Section 3

Further information exchange

Automatic information exchange

§ 7. The central liaison office shall, by means of the automatic exchange of information, communicate to the competent authority of any other Member State, information relating to periods of taxation as from 1. Jänner 2014, which is available through persons established in that other Member State with regard to the following types of income and assets:

1.

Remuneration paid out of independent work,

2.

Supervisory Board or Board of Directors ' remuneration,

3.

Life insurance products not covered by other European Union legal acts on the exchange of information or comparable measures,

4.

pensions and pensions

5.

Ownership of immovable property and income therefrom.

(2) Information received from other Member States within the framework of the automatic exchange of information shall be forwarded without delay by the Central Liaison Office to the competent authorities responsible for the information exchange.

(3) The closer details of the mandatory automatic exchange of information provided for in paragraph 1 shall be determined by the Regulation of the Federal Minister of Finance.

Spontaneous information to other Member States

§ 8. The central liaison office shall, without prior request, forward to the competent authority of any other Member State concerned the information referred to in Article 1 (1) in the following cases:

1.

there are grounds for the presumption of a reduction in tax in the other Member State;

2.

a taxable person receives a tax reduction or tax exemption in Austria, which would result in a tax increase or taxation in the other Member State;

3.

Business relations between a taxable person of Austria and a taxable person of another Member State shall be managed via one or more other countries in a manner which shall be used in one of the two or both of the Member States. Tax savings can be achieved;

4.

there are grounds for the presumption of tax savings through artificial profit relocations within a group;

5.

in the case of information transmitted to Austria by the competent authority of another Member State, an issue has been identified in Austria for the purposes of the tax assessment in the other Member State is likely to be significant.

2. In addition, the central liaison office may, by means of spontaneous exchange of information, inform the competent authorities of the other Member States of all the information which it is aware of and of the information provided to the competent authorities of the other Member States. Member States may be of benefit to them.

(3) Information which has been notified to the competent authorities and which is appropriate for the transfer to other Member States within the framework of the spontaneous exchange of information shall be sent by them to the central liaison office. continue to run. The decision as to which information is to be considered for the spontaneous exchange of information in accordance with paragraph 2 shall be the responsibility of the competent authorities within the limits of their discretion.

(4) The central liaison office shall transmit the information referred to in paragraph 1 as soon as possible to the competent authority of any other Member State concerned, but no later than one month after receiving it for the central liaison office. have become available.

Spontaneous information from other Member States

§ 9. (1) Information received from other Member States within the framework of the spontaneous exchange of information shall be forwarded without delay by the Central Liaison Office to the competent authorities responsible for the information exchange.

The central liaison office shall, without delay and at the latest seven working days after receipt of the information, confirm the receipt of the information to the competent authority which has provided the information.

(3) The competent tax authorities shall examine this information and forward any findings as referred to in § 8 (1) (lit). e will continue immediately to the central liaison office.

Section 4

Other forms of administrative cooperation

Presence of officials of other Member States in the country

§ 10. (1) The central liaison office may agree with another Member State that, under the conditions laid down by the central liaison office or the competent tax authority, duly authorized staff of the requesting authority shall be responsible for: Purpose of the exchange of information pursuant to § 1 (1):

1.

may be present in the offices in which the competent tax authorities carry out their duties;

2.

may be present in the administrative enquiries carried out in the territory of Austria.

(2) The powers of foreign employees shall be limited to the activities referred to in paragraph 1. The central liaison office shall ensure that only information which may be issued in accordance with § 4 and not covered by section 4 (3) is issued to the authorised official of the requesting authority. If the information requested is contained in documents to which the staff of the Central Liaison Office or the competent tax authority shall have access to copies of such documents to the officials of the requesting authority.

(3) The agreement referred to in paragraph 1 may provide that staff of the requesting authority who are present in the case of administrative enquiries shall be held in Austria in the presence of a staff member of the central liaison office, or the competent authority of the tax authority may question and examine records. However, these measures shall be admissible only with the written consent of the individuals concerned. In this case, too, the head of the investigation shall be responsible for a staff member of the central liaison office, the competent tax authority or a competent staff representative in Austria pursuant to section 3 (1). It shall monitor compliance with the national legislation applicable to the investigations. The exercise of coercive power by a staff member of the applicant authority on the territory of Austria is excluded.

(4) Staff of the requesting authority, who are in Austria in accordance with paragraph 1, must be able to submit at any time a written authorisation from which their identity and their official status will be established.

Presence of domestic servants in other Member States

§ 11. (1) The central liaison office may agree with another Member State that, under the conditions laid down by the requested Member State, duly authorized staff of the central liaison office, or the competent tax authority for the purpose of exchanging information in accordance with § 1 (1):

1.

may be present in the offices in which the administrative authorities of the requested Member State carry out their activities;

2.

may be present in the administrative enquiries carried out in the territory of the requested Member State.

(2) Where this is permitted under the legislation of the requested Member State, the agreement referred to in paragraph 1 may provide that staff of the central liaison office, or the competent tax authority, which is present in the case of administrative investigations, shall be allowed to examine individuals and to examine records.

(3) Officers of the central liaison office or the competent tax authority, which is residing in the requested Member State in accordance with paragraph 1, must at all times be able to submit a written authorisation to be issued by the central liaison office, which shall be responsible for its identity and place of service in the Member State concerned. .

(4) For the purposes of their stay in the requested Member State, the competent staff of the competent tax authority shall be deemed to be the competent staff within the meaning of Section 2 (1) (5).

Concurrent checks

§ 12. 1. On a proposal from the competent authority, the central liaison office may agree with one or more Member States, each in its own territory, to simultaneously examine one or more persons of common or other Member State, or complementary interest. The aim is to exchange the information obtained in the process and the knowledge required for the agreement of the examination in advance, insofar as this is permissible in accordance with § 4.

(2) The competent tax authority shall determine which person or persons shall propose them for simultaneous examination. The central liaison office shall inform the Member States concerned about the reasons for the selection and shall indicate the period during which the simultaneous examination shall be carried out.

If another Member State is subject to a simultaneous examination, the competent tax authority shall decide whether to participate in the simultaneous examination. The central liaison office shall inform the other Member State of the agreement or the reasoned rejection.

(4) The central liaison office shall designate a staff member responsible for the supervision and coordination of the simultaneous audit.

Requests for delivery to other Member States

§ 13. (1) The central liaison office may be another Member State for the service of all acts and decisions of the competent authority responsible for the application of the legislation on the taxes covered by this Federal Act in Austria , requests addressed to the addressees.

(2) The request for delivery shall contain information on the subject-matter of the act to be submitted or the decision to be made and the name and address of the addressee and any other information which will facilitate the identification of the addressee. .

(3) The central liaison office shall only ask for a delivery request under this provision if it is not possible for the competent tax authority to deliver the service in accordance with the provisions of the Delivery Act, BGBl. No 200/1982, or if the service would pose disproportionate difficulties. The central liaison office or the competent authority may directly deliver to a person in the territory of another Member State any document by writing or by electronic means.

(4) The central liaison office shall forward information on the appropriate deliveries by other Member States to the competent authorities.

Requests for delivery from other Member States

§ 14. At the request of the competent authority of a Member State, the central liaison office shall, in accordance with the provisions of the Delivery Act, arrange for the notification of all acts and decisions of the administrative authorities of the requesting Member State, which shall: the application of the legislation relating to taxes covered by the Mutual Assistance Directive in the territory of the latter, to the addressees.

(2) The central liaison office shall immediately inform the requesting authority of what has been initiated on the basis of the request for delivery and, in particular, on which day the act or the decision has been delivered to the addressee.

Section 5

General implementing provisions

Use and disclosure of information and documents

§ 15. The information transmitted in any form between Member States in accordance with the Mutual Assistance Directive shall be subject to the obligation of secrecy and shall enjoy the protection provided by the national law of the Member State to which it relates. has been granted for comparable information. This information may be used for the application and enforcement of the national law of the Member States relating to the taxes referred to in Article 1 (2), including the exercise of legal control and supervisory powers.

(2) This information may also be used to determine and enforce other taxes and charges in accordance with Article 2 of Directive 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, charges and other measures, 1. No. 1., or to fix and collect compulsory contributions to social security schemes. In addition, they may be used in connection with financial or judicial financial proceedings and with the discharge procedures of the countries, without prejudice to the general rules and rules governing the rights of the Accused and witnesses in such proceedings.

(3) With the agreement of the competent authority of the Member State which provides information in the framework of the assistance directive, and only in so far as this is in accordance with the legislation of the Member State of the competent authority, which shall provide the information , the information and documents received under the Officers Directive may be used for purposes other than those referred to in paragraph 1. This consent shall be granted where the information may be used for similar purposes in the Member State of the competent authority which transmits the information.

(4) Where the competent authority of a Member State considers that information it has received from the competent authority of Austria shall be of benefit to the competent authority of a third Member State for the purposes referred to in paragraph 1 , it may disclose that information to the latter competent authority on condition that such disclosure is in accordance with the Officers Directive and the rules and procedures laid down in this Federal Law. It shall inform the central liaison office of its intention to pass on the information to a third Member State. The central liaison office may, within ten working days of receipt of the notification of the proposed transfer, state that it does not agree to this disclosure of the information. If the central liaison office is of the opinion that information it has received from the competent authority of another Member State shall be of benefit to the competent authority of a third Member State for the purposes set out in paragraph 1 , it may, in accordance with the provisions of this paragraph, pass on that information to the latter competent authority in accordance with the provisions of this paragraph. However, in any event, the transfer to the competent authority of the third Member State shall be pending at the end of the period referred to in the third sentence of this paragraph.

(5) The consent to the use of information referred to in paragraph 3, the disclosure of which has been made pursuant to paragraph 4, may only be granted by the competent authority of the Member State from which the information originates.

(6) Information, reports, certificates and other documents or certified copies of documents or extracts thereof received by the requested authority and to the Central Liaison Office in accordance with the Officers Directive and this Directive Federal law may be used by the competent authorities of Austria in the same way as evidence, such as the relevant information, reports, certificates and other documents of an Austrian authority.

Feedback

§ 16. If a competent authority transmits information in accordance with § § 4 or 8, it may ask the competent authority which receives the information to provide feedback. Where a reply is requested, the competent authority which has received the information shall, without prejudice to the provisions in force in its Member State, provide the competent authority with a view to the protection of the confidentiality of duties and of data protection, the competent authority Authority which has provided the information, the re-registration as soon as possible and no later than three months after notification of the result of the use of the information requested.

Standard form sheets and communication media

§ 17. (1) Request for information and official inquiries pursuant to § § 4 and 6 as well as the corresponding replies, receipt confirmations, requests for additional background information and communications on the inability to or rejecting the Fulfilment of the request pursuant to § 4 (3) and (6) and § 5 (3) to (6) shall, as far as possible, be communicated with the aid of a standard form of form which the European Commission adopts in accordance with the procedure laid down in Article 26 (2) of the Mutuals Assistance Directive. The standard form may be accompanied by reports, certificates and other documents, or certified copies of documents or extracts thereof.

(2) The standard form referred to in paragraph 1 shall include at least the following information to be transmitted by the applicant authority:

1.

the name of the person who is subject to the investigation or investigation;

2.

the tax purpose for which the information is requested.

The applicant authority shall transmit, as far as is known, the name and address of each person who is presumed to have the information requested. It may also provide other information which could facilitate the procurement of information by the requested authority.

(3) The spontaneous exchange of information and its confirmation in accordance with § § 8 and 9, requests for delivery pursuant to § 13 and feedback pursuant to § § 14 and 16 shall be effected with the assistance of the European Commission in accordance with the procedure laid down in Article 26 (2) of the The Official Aid Directive adopted standard form.

(4) The automatic exchange of information pursuant to § 7 shall be carried out by means of an electronic standard format adopted by the European Commission in accordance with the procedure laid down in Article 26 (2) of the Officers ' Directive.

Information exchange with third countries

§ 18. (1) The central liaison office of a third country considers that information likely to be significant for the application and enforcement of Austrian law over the taxes referred to in Article 1 (2) may be provided by the central liaison office. this information is available to the competent authorities of the Member States for which such information may be useful, provided that it is authorised by agreement with the third country concerned, and to all the authorities requesting it .

(2) The Central Liaison Office may disclose to a third country the information received in accordance with the Officers Directive and this Federal Law, if:

1.

the transfer is in accordance with the Austrian provisions on the transfer of personal data to third countries,

2.

the information relating to the applicable tax fixing in that third country is likely to be significant,

3.

the competent authority of the Member State from which the information originates is in agreement with the transmission, and

4.

the third country concerned has committed itself to the cooperation necessary for the verification of the irregularity or illegality of transactions allegedly infed against or contrary to the tax rules.

Data protection

§ 19. In the enforcement of this federal law, the Data Protection Act 2000 (DSG 2000), BGBl. I No 165/1999. The reporting, information and information obligations under the DSG 2000 (§ § 17 (3), 24 (4) and 26 (2) DSG 2000) do not exist insofar as this is intended to protect important foreign policy, economic or financial interests of the Republic of Austria or of the European Union.

Languages

§ 20. (1) Requests for cooperation, including requests for delivery, and attached documents may be drawn up in the languages agreed between the requested authority and the requesting authority.

(2) Such requests shall be accompanied by a translation into the official language or in one of the official languages of the Member State of the requested authority only in specific cases where the requested authority justifies the request for such a translation.

6.

Final provisions

Agreements with other Member States

§ 21. This federal law does not preclude the application of bilateral or multilateral agreements or administrative agreements with other Member States, which provide for comprehensive cooperation beyond the framework of the mutual assistance directive.

entry into force

§ 22. (1) This federal law shall enter into force 1. Jänner 2013 in force. At the same time, the EC-mutual assistance act-EG-AHG, BGBl. No 657/1994, except for force. § 7 is for the first time starting from 1. Jänner 2015.

(2) This federal law shall also apply upon request, which shall be before 1. January 2013, provided that they have not been completed at the time of the entry into force of this Federal Act.

Enforcement

§ 23. The Federal Minister of Finance is responsible for the enforcement of this federal law.

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

1. § 3 (1) is amended as follows:

a) In Z 3 lit. c and Z 6 will be the citation "§ 4a Z 1" through the citation "§ 4a (3)" replaced.

b) In Z 3 lit. d becomes the citation "§ 4a Z 1 lit. b" through the citation "§ 4a (3) Z 2" replaced.

c) In Z 10 lit. f is the fifth indent:

"-

in a region where there is evidence of an increased risk of security at the beginning of the calendar month in question (in particular the risk of war or terror). "

(2) § 4 is amended as follows:

(a) para. 2 reads:

" (2) The balance sheet (annual accounts, balance sheet) shall be drawn up in accordance with the general principles of proper accounting. Once the balance sheet has been submitted to the tax office, the following shall apply:

1.

A change in the balance sheet is only permitted with the approval of the financial office (balance sheet change). The consent shall be granted if the change is economically justified.

2.

If the balance sheet does not comply with the general principles of regular accounting or the mandatory provisions of this Federal Law, it is to be corrected (balance sheet correction). If an error can no longer be corrected in a tax-effective way only on the basis of the limitation period that has already occurred, the following shall apply:

-

In order to achieve the correct total gain, an error correction can be made by means of an approach or a drop-off from its own account or on request.

-

The correction shall be made in the first period of assessment, which has not yet been set at the date of the certification, to the extent that the error may still have a tax impact.

-

The non-consideration of the surcharges or surcharges shall be deemed to be an obvious inaccuracy within the meaning of Section 293b of the Federal Tax Code. "

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

" 2 Z 2 shall apply mutagenly in relation to the correction of errors by means of the approach of to-and-take-off. "

(c) (c) (3a), (2) to (

" 2.

The costs incurred for the communication or self-calculation according to § 30c may be deducted as operating expenses, except that Z 3 lit. a to be used. Deductions are also deductible on the occasion of the divestment from pre-tax corrections pursuant to § 6 Z 12.

3.

In the case of the sale of assets and land of fixed assets, the following shall apply:

a)

The profit from the divestment can be determined on a flat-rate basis in accordance with § 30 (4) if the ground and ground were not tax-caught on 31 March 2012.

b)

An inflationary abatation shall be taken into account in accordance with Section 30 (3) insofar as the divestment does not fall within the terms of Section 30a (3) (1) to (4) or (4). If the land has been placed with the partial value or due to the exchange of the winning method according to § 4 (10) (3) (3) (3) lit. a in the version before the 1. Stability Law, BGBl. I n ° 22/2012, which is tax-neutral on the partial value or devalued, shall be decisive in the event of a fall in inflation at the time of the deposit or of the change in the type of profit.

c)

An up-or-down amount according to § 4 para. 10 Z 3 lit. a in the version before the 1. Stability Law, BGBl. I n ° 22/2012, is to be used in a profit-making process. In this connection, Section 30 (4) for ground and ground, which would not have been taxed without a change to the profit determination pursuant to § 5 as of March 31, 2012, may be applied in a reasonable way, whereby the partial value at the time of the divestment proceeds shall be replaced by the value of the divestment. Change of the determination of the profits.

4.

In the case of the sale of the assets of the operating assets, the difference between the partial value at the time of deposit and the cost of acquisition or production shall be deemed to be the income from private property divestments. The partial value shall be deemed to be the partial value at the time of deposit. As far as the property was not tax-caught as of March 31, 2012 or it would not have been tax-caught without a deposit, § 30 para. 4 can be applied.

5.

If land parts have to be transferred to the municipality in the course of a change in the dedication due to legal requirements, the acquisition costs of the remaining parts of the property shall be the cost of the transferred land parts. "

(d) (c) (6) and (7).

(e) (4) (4) reads:

" 4.

The administrative cost contribution according to § 118 and § 118a of the Federal Tax Code and the expenses paid for the confirmation of an auditor pursuant to Section 108c (8). "

(f) In paragraph 12 Z 3, the following sentence shall be inserted after the first sentence:

" In the case of mergers, transformations and splits, the period between the date of the preamble and the date of the decision of the re-start or the date on which it is to be set up shall be: -Contract

-

Deposits in the transferring body and

-

Deposit repayments by the transferring body

to the setting-up date in the evidence account of the transferring entity. "

(3) § 4a is amended as follows:

(a) In paragraph 1, the word order shall be "of the immediately preceding marketing year" shall be replaced by the phrase "before taking into account a profit-free amount" .

(b) In paragraph 1, the citation shall be "§ 18 para. 1 Z 7 or Z 8" by quoting "§ 18 (1) Z 7" replaced.

(c) In paragraph 4, the lit. c and d:

" (c)

the Federal Monuments Office and the Memorial Fund pursuant to Section 33 (1) of the Monuments Protection Act;

d)

Umbrella organisations of corporate bodies, associations of persons and property, the sole purpose of which is to promote the sport of disabled persons. "

(d) In paragraph 7 Z 1, after the citation " 3 Z 4 to 6 " Citation with punctuation marks " , para. 4 lit. d " inserted.

(e) In paragraph 7, the following Z 5 shall be added after Z 4:

" 5.

At the request of the levy authority, the grant must be proven by presenting a document (§ 18 paragraph 1 Z 7). At the request of the person in charge, the recipient of the donation has to issue a confirmation of donation (§ 18 para. 1 Z 7). "

(f) In paragraph 8 Z 2, after the citation " 3 Z 4 and 5 " the phrase "and paragraph 4 lit. d" inserted.

(g) In paragraph 8, the final part of the sentence shall be replaced by the sentence "The existence of the requirements of Z 1 to 3 shall be confirmed annually by an auditor within the framework of an audit of the accounting or annual financial statements corresponding to the requirements of § § 268 et seq. of the company's statutory statutory code." the following sentences are inserted:

" The existence of the requirements of Z 1 to 3 as well as compliance with the applicable accounting rules shall be carried out annually by an auditor within the framework of a meeting of the requirements of § § 268 et seq. of the Company Code. Verification of the test. The provisions of Section 275 of the Company Code shall apply mutatily. "

(4) § 6 is amended as follows:

(a) In Z 2 lit. c First sentence after the word order "with attributions of such economic assets" the phrase "same operation" inserted.

(b) Z 2 lit. d is:

" (d)

Depreciation to the lower partial value (lit. (a) and losses arising from the sale of land within the meaning of section 30 (1), to the value increases of which the special tax rate is applicable in accordance with Section 30a (1), shall be given priority with positive income from the sale or amortion of such land Basic items of the same holding. A remaining negative overhang may only be halved. "

(c) In Z 4, the following sentence shall be added:

"The withdrawal value shall replace the cost of the acquisition or production for subsequent tax-relevant facts."

d) Z 5 is:

" 5.

Deposits are to be assessed as follows:

a)

Economic goods and derivatives within the meaning of Article 27 (3) and (4) shall be applied at the cost of acquisition, unless the partial value at the time of delivery is lower.

b)

Land within the meaning of section 30 (1) shall be used with the cost of the acquisition or production. They are to be increased in order to increase the production costs, provided that they have not been taken into account in the determination of income. They are to reduce the deductions for wear, insofar as these have been deducted in the determination of the income, as well as to reduce the tax-free amounts referred to in § 28 (6). If the sub-value is lower at the time of feeding, it is to be set.

c)

Deviating from lit. b are buildings and property equal rights within the meaning of Section 30 (1), which were not tax-caught as at 31 March 2012, always to be applied with the partial value at the time of delivery.

d)

In all other cases, the partial value shall be added at the time of delivery. "

5. In Section 10 (1) (1) (1) (1), the second indent replaces the phrase "will, and" the word and punctuation "will." The third indent is deleted.

6. In § 12 (3), last sentence, the word order is deleted "or Building" .

7. § 16 (1) Z 8 reads:

" 8.

Dislocations for waste and for substance reductions (§ § 7 and 8). If a usable economic good (in particular buildings) is not part of a company's assets, the following shall apply to the assessment of the reduction in wear or substance reduction:

a)

In principle, the actual cost of acquisition or production is to be based on. § 6 Z 11 and 12 shall be taken into account in the determination of the cost of purchase or production. § 13 shall apply.

b)

If an economic good is acquired free of charge, the discontinuation of the use of the right-of-law shall be continued.

c)

If a plot of land not tax-caught as of March 31, 2012 is used for the first time in order to obtain income within the meaning of Section 30 (1), the assessment of the discontinuation of the property shall be the fictitious acquisition costs at the time of the first use in order to achieve the future.

d)

In the case of buildings which are used to obtain income from renting and leasing, it is possible, without proof of the useful life, to provide 1.5% of the basis of the assessment per year (lit. (a) to (c) are claimed as a reduction in the use of the waste. "

8. The following paragraph 5a is inserted in Article 17:

" (5a) The following principles shall apply to a Regulation establishing average rates for the determination of the profit from agriculture and forestry:

1.

The determination of profit on the basis of average rates is only permissible for companies whose unit value, determined in accordance with Section 125 (1) of the Federal Tax Code, does not exceed 130 000 euros.

2.

A profit determination with the aid of pure profit percentages of the unit value shall be permitted only if:

-

the unit value determined in accordance with Article 125 (1) of the Federal Tax Code does not exceed EUR 75 000 and

-

the self-managed reduced agricultural land (§ 30 para. 6 BewG 1955) does not exceed 60 hectares and

-

the number of livestock units actually produced or held does not exceed 120 sustainably.

3.

A profit determination with the aid of pure profit percentages is only permissible for the wine-growing profit if the self-managed wine-growing (§ 48 para. 1 BewG 1955) area does not exceed 60 Ar. This shall be without prejudice to the determination of the profits of the other holding.

4.

A profit determination with the aid of pure profit percentages shall only be allowed for profit from fruit crops if the self-cultivated area to be attributed to these crops does not exceed 10 hectares. This shall be without prejudice to the determination of the profit of the other holding. "

9. § 18 (1) is amended as follows:

a) In Z 3 lit. b is the first sentence:

"Amounts allocated to the establishment of homes or condominiums situated in a Member State of the European Union or of a State of the European Economic Area with which comprehensive mutual assistance is provided."

(b) Z 7 is:

" 7.

Grant benefits in so far as they do not exceed 10% of the total amount of the income resulting from loss compensation together with contributions from the operating assets within the meaning of Section 4a, if they are

a)

to institutions within the meaning of section 4a (3) (1) to (3) and (4), and

b)

Only in money to beneficiaries within the meaning of Section 4a (3) (4) to (6), (5) and (6)

shall be provided.

The grant must be proved by the person in charge at the request of the levy authority by presenting a document. In any case, this receipt shall contain the name of the receiving body, the name of the person receiving the grant, the amount and the date of the grant. At the request of the person receiving the donation, a donation receipt shall be issued by the recipient of the donation. In this confirmation, in addition to the contents which a document has to be included, the address of the person receiving the donation and the registration number under which the receiving institution is entered in the list of beneficiaries of the donation, shall also be: shall be used. The confirmation may be issued for all donations made by the same person in a calendar year.

If the benefits are in return, they shall be deductible as free benefits if the mean value of the grant considerably exceeds the value of the consideration. The part of the grant corresponding to the common value of the consideration is not deductible. Likewise, membership fees are not deductible in the amount of contributions paid by ordinary members, which are paid to one of the recipient bodies.

Free donations to beneficiary institutions in the sense of the lit. b and to institutions pursuant to § 4a (4) (lit). d are deductible only if the receiving institution is registered in the list of beneficiaries (§ 4a paragraph 7 Z 1) at the time of the grant; this does not apply to grants to institutions pursuant to Section 4a (6).

(c) Z 8 is deleted.

10. In Article 24 (3), the following sentence shall be inserted after the second sentence:

"For reason and ground, § 6 Z 4 shall apply."

(11) § 27a is amended as follows:

(a) In paragraph 2 (7), the following sentence shall be added:

" This does not apply if any of those in § 95 para. 2 Z 2 lit. (b) a tax corresponding to the capital gains tax voluntarily retained and abducted; in this case, § 95 (1) and (97) shall apply mutatily. "

(b) In paragraph 4, the following Z 4 shall be added:

" 4.

In the case of a capital increase from company funds (Section 3 (1) (29)), the amounts for the share rights and shares shall be those amounts which, in the case of distribution of the previous acquisition costs, correspond to the ratio of the nominal values of the share rights. and free shares. "

(c) In the last sentence of paragraph 6, the word order shall be replaced by "They apply" the phrase " 1 applies " .

12. § 28 (7) reads:

"(7) § 4 (2) (2) (2) (2) shall apply in relation to the correction of errors by means of the approach of intakes and tees."

(13) § 30 is amended as follows:

(a) In paragraph 1, at the end of the second sentence, the expression: "(real estate rights)" inserted.

(b) In paragraph 2 (2) (4), first sentence shall be followed before the "according to the rules applicable to the better design of building land" an attic and the word "in particular" inserted.

(c) In paragraph 3, in the third sentence, the word order shall be "extra-occupational income" through the phrase "of income" and the last sentence is:

" The income shall be reduced by

-

the costs incurred for the communication or self-calculation pursuant to § 30c and the amount of the reduction resulting from the divestment from pre-tax reports in accordance with § 6 Z 12;

-

2% annually from the eleventh year after the date of acquisition or later re-dedication, but not more than 50% (inflationary abatment); this does not apply to the extent that the special tax rate is not applicable in accordance with Section 30a (4). "

(d) In paragraph 4, the following sentence shall be added as a final part:

" The amount of the difference shall be increased by half of the production costs in partial amounts in accordance with Article 28 (3), insofar as they are carried out within fifteen years before the sale by the taxable person himself or in the case of the free-of-charge transfer from his legal guerrior. "

(e) In paragraph 5, the second sentence is deleted.

(f) (6) reads:

(6) The following shall apply to the application of paragraph 4:

a)

If, in the case of land, the depreciation for wear was calculated according to § 16 (1) Z 8 of the fictitious acquisition costs and was no longer tax-caught on March 31, 2012, the income for value changes before and after the initial use To determine the future of the future separately:

-

For changes in value up to the beginning of the acquisition, paragraph 4 may be applied, with the fictitious acquisition costs taking place in place of the proceeds of the sale.

-

Changes in value from the start of the future acquisition shall be determined in accordance with paragraph 3, with the fictitious cost of acquisition taking place in place of the actual cost of acquisition. An inflationary abatement shall be deemed to be at the time of initial use for the purpose of future income.

b)

According to § 4 paragraph 10 Z 3 lit. a in the version before the 1. Stability Law, BGBl. I n ° 22/2012, drawn on or devalued land, shall be deemed to apply in the case of their sale § 4 (3a) Z 3 lit. c sensual. "

(g) paragraph 7 reads:

" (7) If the private property divestitures to which the special tax rate is applicable in accordance with Article 30a (1), result in a loss in a calendar year as a whole, this loss shall be halved exclusively with income from renting and leasing. to balance. This shall also apply in the case of the exercise of the rule-tax option (Section 30a (2)). "

14. § 30a is amended as follows:

(a) The first sentence of paragraph 3 reads as follows:

"The provisions of paragraphs 1 and 2 shall also apply to operating income from the sale, the amoration or the removal of land."

(b) In paragraph 3 (Z), the point after the second sentence shall be replaced by a stroke, and the following sentence shall be added:

"For land, which was not tax-caught as of March 31, 2012, § 30 para. 4 shall apply, whereby the partial value of the divestment proceeds shall be replaced by the date of the deposit."

(c) (3) (2) is:

" 2.

If a focus of the company's activities lies in the commercial transfer and disposal of land. Z 1 second and third sentences shall apply accordingly. "

(d) In paragraph 3, the Z 3 is:

" 3.

To the extent that the carrying amount is reduced by a partial depreciation made prior to 1 April 2012. "

(e) the following paragraph 4 is added:

"(4) The provisions of paragraphs 1 and 2 shall not apply to income in respect of which the proceeds of disposal are made in the form of a pension and which, in accordance with section 4 (3) or § 19, lead to income."

§ 30b shall be amended as follows:

(a) In paragraph 4, the word order shall be "First and third indent" through the phrase "First, third and fourth sublines" replaced.

(b) the following paragraph 6 is added:

" (6) Shares of land by all owner-owners for the purpose of the justification of housing ownership in previously general parts of the property pursuant to § 2 (4) of the Housing Property Act 2002, BGBl. I n ° 70, for the calculation of the real estate income tax of all the owners of the housing, the difference between the disposal proceeds and the cost of the acquisition to be applied at 40% of the disposal proceeds as the basis for assessment in accordance with paragraph 1. This shall only apply if the sale is carried out by more than five owner-owners and the total disposal proceeds do not exceed the amount of EUR 150 000. "

16. § 30c (4) is amended as follows:

(a) In the first indent, the position of the citation shall be replaced by "§ 30 (2)" the citation "§ 30 para. 2 or § 21 paragraph 2 Z 3 KStG 1988" .

(b) At the end of the third partial tribe, the item shall be replaced by the word "or" , and the following partial lines shall be added:

"-

the disposal proceeds in the form of a pension, or

-

the property under a procedure according to § 133 et seq. of the executive order, RGBl. No. 79/1896 (forced auction). "

17. § 32 is amended as follows:

(a) The previous text shall become paragraph 1 and shall be given the name "(1)" .

(b) the following paragraph 2 is added:

"(2) The acquisition or disposal of a direct or indirect participation in a personal company constitutes a purchase or sale of the pro-rata assets."

18. § 33 shall be amended as follows:

(a) In Section 33 (3), the second sentence shall be:

"For children who are permanently outside of a Member State of the European Union, of a State of the European Economic Area or of Switzerland, there is no child-abatting amount to be paid."

(b) In Section 33 (4) (3), the first sentence shall be:

" Taxable persons who provide the legal support for a child shall be entitled to an amount of EUR 29.20 per month, if:

-

the child is kept in a Member State of the European Union, a Member State of the European Economic Area or in Switzerland; and

-

the child does not belong to their household (§ 2 para. 5 Family Law Balancing Act 1967) and

-

for the child, family allowance is not granted either to them or to their partner (s) who are not permanently separated from them (spouses). "

19. § 34 shall be amended as follows:

(a) In § 34 (7), the Z 2 shall read:

" 2.

Benefits of the legal maintenance for a child shall be paid out by the maintenance fee if the conditions set out in § 33 (4) (3) are fulfilled. "

(b) In Section 34 (9) (1), the second indent reads as follows:

"-

a child within the meaning of section 106 (2). "

20. In § 35, para. 1, third indent, the word order shall be "(spouse) Partners (§ 106 para. 3), if this" through the phrase "(spouse) partner if he is married or registered partner for more than six months in the calendar year and is not permanently separated from the (spouse) partner and the (spouse) partner" (spouse) replaced.

21. § 37 para. 2 Z 3 is deleted.

(22) § 41 is amended as follows:

(a) In paragraph 1, the Z 4 reads:

" 4.

an allowance for the calendar year has been taken into account in the case of payroll accounting in accordance with Section 63 (1), "

(b) In paragraph 1, the following Z 11 shall be added after Z 10:

" 11.

the employee is immediately taken into account in accordance with section 83 (3). "

23. § 93 (6) is amended as follows:

a) Z 4 is omitted and the previous Z 5 becomes Z 4.

b) In Z 4 lit. c will replace the point with a stroke point and it will be the following lit. d inserted:

" (d)

Income from depots with several Depotin-holders. "

24. In § 94 Z 2, the word order shall be " Council Directive 90 /435/EEC of 23 July 1990 (OJ L 139, 30.4.1990, p. EC No L 225 p. 6) " through the phrase " Directive 2011 /96/EU on the common system of taxation of parent companies and subsidiaries of different Member States, OJ L 376, 27.11.2011, p No. OJ L 345, 29.12.2011 p. 8 " replaced.

25. In § 95 (3) (2) (2), the first indent shall be followed by the phrase "Interest receivable from deposits of funds from credit institutions" the phrase "or other references not falling under Z 1 within the meaning of § 27 paragraph 2 Z 1 lit. a" inserted.

26. § 96 shall be amended as follows:

(a) para. 1, z 1 lit. a is:

" (a)

In the case of income from the transfer of capital according to § 27 (2) (1) and (§ 27) (5) Z 7, the debtor's debtor (s) (§ 95 paragraph 2 Z 1 lit. (a) the deduction has to be deducted from the tax amounts withheld under the name 'capital gains tax' within one week of the flow of the capital gains, even if the creditor is to recover the amount of the capital gains tax Capital income (for example, the redemption of the profit share certificates) is not allowed. "

(b) (3) reads:

" (3) Within the period laid down in paragraph 1, the offtake must submit an electronic declaration to the tax office. The Federal Minister of Finance shall be authorized to determine the content and the procedure for electronic transmission by Regulation. The Regulation may provide that the person liable to pay a tax is to be served by a specific public or private-sector transfer body.

The application must also be filed within the time limits set out in paragraph 1, even if a tax withdrawal is not to be effected. In such a case, the maintenance of the tax deduction shall be justified. "

Article 106a (2) reads as follows:

"(2) For a child within the meaning of section 106 (2), a child allowance of 132 euros is to be paid annually."

(28) In § 108c, the paragraphs 7 to 9 are:

" (7) The Tax Office may use the Forschungsförderungsgesellschaft mbH (FFG) to assess whether the conditions for a research and experimental development within the meaning of paragraph 2 Z 1 are met. A prerequisite for the granting of a research premium for in-house research and experimental development is an expert opinion to be requested by the taxpayer at the FFG (paragraph 1). 8), which has an assessment of the extent to which a research and experimental development based on the information disclosed by the taxable person fulfils the conditions laid down in paragraph 2 (1). If there is already a modest confirmation in this respect according to § 118a of the Federal Tax Code, the credibility of the research and experimental development carried out in accordance with the confirmation shall be sufficient or not. is not significantly different.

(8) The following shall apply to the preparation of opinions by the FFG:

1.

The FFG has to draw up opinions exclusively on the basis of the information provided by the taxable person and-subject to the Z 4-not to judge its correctness and completeness.

2.

In its opinion, the FFG does not have to assess whether and to what extent expenses or expenditure for research and experimental development are part of the basis of assessment for the research premium.

3.

The FFG has to keep an expert opinion from the FFG up to a cancellation order by the tax office.

4.

With the consent of the taxable person, the FFG can compare the information provided by him with the personal data of the respective taxable person from already completed or pending delivery cases. Otherwise, the FFG is only authorized, if there is a reasonable suspicion of inaccuracy or incompleteness of the information provided to it by the taxable person, to make this data comparison. The results of this comparison should be supplemented in the opinion.

5.

With the consent of the taxable person, the tax office of the FFG has access to information from a request for an expert opinion on the receipt of a comparison with the personal data available to it via the same taxable person. to be granted or to be granted pending funding cases. Otherwise, the tax office may only allow a data comparison if there are reasonable suspicions of inaccuracy or incompleteness of the information relating to the same taxable person from the completed or pending cases of funding.

6.

The taxable person has to request an opinion from the FFG electronically, whereby FinanzOnline has to act as an authentication provider. The FFG shall submit an opinion with reference to the requirement by the taxable person by way of financial on-line of the tax authority and shall make available to the taxable person for inspection.

7.

The Federal Minister for Finance is authorized to determine the implementation of the expert opinion and the content and procedure of the electronic request and the transmission of expert opinions with the Regulation.

(9) At the request of the taxable person, the tax office has to issue a notice of determination on the amount of the tax base for the research premium for independent research if, on the occasion of the application, the applicant has

a)

demonstrate that the facts of the case are in accordance with the requirements of research and experimental development within the meaning of paragraph 2 (1), and

b)

demonstrated that the basis for the assessment of the research premium has been correctly identified.

The credibility of lit. a has to be carried out on the basis of an expert opinion of the FFG. If there is a modest confirmation in this respect according to § 118a of the Federal Tax Code, it is sufficient to believe that the research carried out corresponds to or does not differ materially from that of the confirmation. The detection according to lit. b has to be carried out by a confirmation of an auditor issued on the basis of an audit of compliance with the applicable accounting regulations based on the requirements of § § 268 et seq. of the Company Code . The provisions of Section 275 of the Company Code shall apply mutatily. "

29. § 124b is amended as follows:

(a) In Z 207, third sentence, the place of the citation "§ 93 (6) (4) and (5)" the citation "§ 93 (6) Z 4" .

(b) In Z 212, the following sentence shall be inserted after the first sentence:

" By way of derogation § 4 (10) Z 3 in the version before the 1. Stability Act 2012, BGBl. I n ° 22/2012, last for marketing years, which commence before 1 April 2012, when the revaluation or devaluation is carried out on the occasion of an introduction within the meaning of Section 12 of the Reformation Tax Act and the placement contract before the date of entry into the 1. October 2012. "

c) In Z 217 the word sequence with the punctuation mark is deleted " , Section 98 (4) " .

d) After the Z 217 the following Z 217a is inserted:

" 217a.

Section 98 (4) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, for the first time in respect of the application of § 30a to divestitures after 31 March 2012, is to be applied for the first time on divestments after 31 December 2012. "

(e) Z 223 is:

" 223.

(a) § 108c (2) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, for the first time, shall apply to premiums relating to marketing years starting after 31 December 2011.

b)

Article 108c (7) and (8) in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, for the first time, shall apply to premiums relating to marketing years starting after 31 December 2011. By way of derogation, Section 108c (7), first sentence, shall appear in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012 with 1. Jänner 2013 in force.

c)

§ 108c (7), (8) and (9) in the version of the Federal Law BGBl. I No 112/2012 shall be applied for the first time to premiums relating to marketing years which start after 31 December 2011. By way of derogation, Section 108c (7), first sentence, as amended by the Federal Law BGBl (Federal Law Gazette). I n ° 112/2012 with 1. Jänner 2013 in force. "

(f) the following Z 224 to 240 shall be added after Z 223:

224.

§ 3 para. 1 Z 10 lit. f fifth indent and § 35 (1) third indent, in each case in the version of the Federal Law BGBl. I No 112/2012, shall apply if:

-

the income tax is assessed, for the first time at the apportionment for the calendar year 2013

-

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2012.

225.

§ 4 (2) and (3) and § 28 (7), in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. January 2013 in force and for the first time to apply for errors that affect the assessment periods from 2003 onwards.

226.

§ 4 paragraph 3a Z 2 to 5, § 6 Z 2 lit. d, Z 4 and Z 5, § 12 para. 3, § 24 para. 3, § 30 para. 2 Z 4, para. 3, para. 5 and para. 6 lit. b, § 30a para. 3 and para. 4, in each case in the version of the Federal Law BGBl. I n ° 112/2012, enter into force on 1 April 2012.

227.

§ 27a (2) and (4) and Section 30c (4), in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. Jänner 2013 in force. § 16 (1) (8) and (6) (6) (a), as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2012, shall apply to economic goods which are used for the first time in order to obtain income after 31 December 2012.

228.

§ 4a (1), (4) (d), (7) (1) and (Z) (5) and (8) (8) (2), as amended by the Federal Law BGBl. I No 112/2012 is to be applied for the first time on grants which will take place after 31 December 2012.

Entities which are referred to in Article 4a (4) (4). d in the version before the BGBl. I n ° 112/2012 may, by 30 April 2013, submit an application for inclusion in the list referred to in paragraph 7 (1) (1). If the conditions referred to in § 4a (8) (2) are proven, the recognition as a beneficiary shall be issued by the Finanzamt Wien 1/23 and the entry in the list referred to in paragraph 7 (1) (1) shall be issued from 1 January 2008 onwards. Jänner 2013 Effi.

229.

§ 10 idF of the BGBl. I No 112/2012 is to be applied for the first time in the case of the apportionment for the calendar year 2013.

230.

Section 17 (5a) in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time for the purpose of obtaining a Regulation applicable to periods of assessment for which unit values established in accordance with Section 20c of the valuation act are to be applied in 1955.

231.

§ 18 para. 1 Z 3 lit. b First sentence in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time in the case of the apportionment for the calendar year 2013.

232.

§ 18 paragraph 1 Z 7 in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time on grants which will take place after 31 December 2012. Section 18 (1) Z 8 in the version before the BGBl. I n ° 112/2012 is for the last time in favour of grants which are before 1. Jänner 2013. Employers who pay compensation from a statutory social security insurance or a retirement benefit of a local authority within the meaning of section 25 (1) Z 1, 3 or 4 may, in the course of a rerolment pursuant to Section 77 (3), be entitled to pay periods of pay, which are to be paid after the 31 December 2012, special expenditure as defined in § 18 (1) Z 7 in the version of the Federal Law BGBl. I No 112/2012.

233.

Section 30 (4) in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time on divestments after 31 March 2012. § 28 (7) and § 37 (2) (2) (3), as amended, before the Federal Act BGBl. I No 112/2012 are to be applied for the last time on transfers before 1 April 2012.

234.

Section 30 (7) shall be applied for the first time in the case of the apportionment for the calendar year 2012.

235.

Section 32 (1) and (2) in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time in respect of income accruing after 31 December 2012.

236.

Section 33 (3) second sentence in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force. § 33 (4) (3), first sentence, § 34 (7) (2) and (9) (9) (1), second part, and § 106a (2), as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2012, shall be applied for the first time in the case of the apportionment for the calendar year 2012.

237.

Section 41 (1) Z 4 in the version of the Federal Law BGBl. I No 112/2012 shall apply if:

-

the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2012

-

the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2011.

238.

By way of derogation from Z 184, Section 37 (4) is in the version prior to the budget accompanying law 2011, BGBl. I n ° 111/2010, for the benefit of private foundations as defined in Section 27 (1) Z 7 in the version prior to the 2011 budget support act, which are to be added before 1 April 2012.

239.

Section 93 (6) in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force.

240.

§ 95 (3) (2) of the Federal Law of the Federal Republic of Germany (BGBl). I n ° 112/2012 will enter into force on 1 April 2012.

241.

§ 96 (1) (1) (1) a and paragraph 3 in the version of the Federal Law BGBl. I n ° 112/2012 will be 1. Jänner 2013 in force. "

30. Annex 2 (to section 94a (1) (3) of the EStG 1988) is amended as follows:

(a) The heading and the first sentence are:

" Appendix 2

(to § 94 Z 2 EStG)

Companies within the meaning of Article 2 of Directive 2011 /96/EU on the common system of taxation of parent companies and subsidiaries of different Member States, OJ L 327, 31.12.2011, p. No. OJ L 345, 29.12.2011, p. 8.

b) In Z 1, the lit. aa:

" (aa)

Companies of Swedish law known as "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag" and "försäkringsföreningar", "

c) In Z 3, the word sequence shall be "imposta sul reddito delle persone giuridiche in Italy" through the phrase "imposta sul reddito delle società in Italy" replaced.

Article 3

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

1. In Section 7 (3), the third sentence replaces the citation. "§ 6 Z 2 lit. c" the citation " § 6 Z 2 lit. c and d " .

2. In Section 9 (10), the third indent reads:

"-

If a corporation fails within three years after the entry from the group of companies, this resignation shall be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. In the course of the apportionment and the adjustment of the secondary orders in accordance with § 295 of the Federal Tax Code, those tax-related conditions which would have resulted without group membership are to be established. "

(3) § 10 is amended as follows:

(a) In paragraph 1, Z 5, the word order shall be " Council Directive 90 /435/EEC of 23 July 1990 (OJ L 139, 30.4.1990, p. EC No L 225 p. 6) " through the phrase " Directive 2011 /96/EU on the common system of taxation of parent companies and subsidiaries of different Member States, OJ L 376, 27.11.2011, p No. OJ L 345, 29.12.2011 p. 8 " replaced.

(b) In paragraph 2 (2), the word order shall be " Council Directive 90 /435/EEC of 23 July 1990 (OJ L 139, 30.4.1990, p. EC No OJ L 225 p. 6), as amended " through the phrase "Directive 2011 /96/EU" replaced.

(4) § 12 is amended as follows:

(a) In paragraph 1, Z 6 shall be followed by the words "Other persons ' taxes and" the phrase "the basic advertising tax, registration fees and other incidental costs incurred on the basis of a free transfer of land; furthermore" inserted.

(b) (b) (2) last partial indent reads:

"-

Income from property divestments, except in the cases of § 30a (3) (1) to (4) or (4) of the 1988 Income Tax Act "

5. In Section 18 (2), the word "Economic Goods" through the phrase "So far non-tax-dependent economic goods" replaced.

6. In § 21 para. 1 Z 2 lit. a becomes the phrase " Council Directive 90 /435/EEC of 23 July 1990 (OJ L 139, 30.4.1990, p. EC No 6), as amended by the Treaty on the Accession of Austria to the European Union " through the phrase "Directive 2011 /96/EU" replaced.

7. § 24 (3) Z 4 reads:

" 4.

§ § 30b and 30c of the Income Tax Act 1988 are not applicable to

-

Entities pursuant to § 1 (2) and (3) (3) (1), insofar as they fall under Section 7 (3), and

-

Private foundations. "

8. § 26c is amended as follows:

a) In Z 19 the word order is deleted "or group carrier" .

(b) After Z 36, the following Z 37 shall be inserted:

" 37.

§ 7 (3) and § 12 (2), respectively, in the version of the Federal Law BGBl. I n ° 112/2012 will enter into force on 1 April 2012. "

Article 4

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I No 112/2011, shall be amended as follows:

1. § 3 (1) Z 3 reads:

" 3.

If the acquiring entity or a group-related company of the acquiring entity is involved in the transferring foreign corporation on the merger date, the profit shares of the transferring entity would be included in the the accepting entity or the company belonging to the group of companies at the date of the merger date is subject to § 10 (4) or (5) of the Corporate Tax Act 1988, the difference between the merger capital within the meaning of section 2 para. 5 and the existing deposits within the meaning of § 4 (12) of the Income Tax Act 1988 at the date of the merger date with the beginning of the day following the date of the merger as openly distributed. The taxable person has to prove that the deposits do not come from company funds. "

2. § 5 is amended as follows:

(a) para. 2 reads:

"(2) The acquisition time of the old shares shall be decisive for new shares."

(b) (3) and (4).

3. In Section 7 (1) (2), the word order shall be " Council Directive 90 /434/EEC of 23 July 1990 (OJ L 349, 31.12.1990, p. EC No L 225 S 1) " through the phrase " Directive 2009 /133/EC on the common system of taxation applicable to mergers, divisions, divisions, transfers of assets and exchanges of shares relating to companies of different Member States and to the transfer of shares the seat of a European Company or a European Cooperative from one Member State to another Member State, OJ L 327, 31.12.2002, p. No. OJ L 310, 25.11.2009 p. 34, " replaced.

(4) § 9 is amended as follows:

(a) In paragraph 1 (Z), the following sentence shall be added:

"Section 8 (3) shall apply to the legal successor at the beginning of the day following the date of the conversion date."

(b) In paragraph 1, Z 3, the second indent, the first sentence is:

" If assets are transferred in whole or in part, for which the tax liability in the case of a legal successor on the basis of a re-establishment within the meaning of this federal law or on the basis of § 6 Z 6 or § 27 (6) Z 1 lit. b) the income tax law has not been fixed in 1988 or has not been established in accordance with § 16 (1) second indent, the continued book values or the cost of acquisition must be applied prior to the re-establishment or transfer. "

(c) paragraph 6 reads:

" (6) With the date of notification of the conversion decision for entry in the company's book, the profit capital of the transferring body shall be deemed to be openly distributed to the legal successor. Profit capital is the difference between the conversion capital within the meaning of Section 8 (5) and the existing deposits within the meaning of Section 4 (12) of the Income Tax Act 1988 at the compile date. If assets with a negative carrying amount have been taken over within ten years prior to the conversion date, the profit capital shall be increased by this amount insofar as it is not deemed to have been distributed within the scope of section 18 (2). The date of application of the conversion decision for entry in the company's book shall be deemed to be the date of the inflow within the meaning of Section 95 (3) (1) (1) of the Income Tax Act 1988. "

(d) (7).

(e) In paragraph 8, the following sentence shall be added:

"§ 46 (2) of the Income Tax Act 1988 is not applicable."

5. § 10 is amended as follows:

(a) In Z 2, the quotation shall be replaced by "§ 4 Z 1 and 2" the citation " § 4 Z 1 lit. b and c " .

(b) The following Z 3 shall be added:

" 3.

§ 4 Z 2 shall apply to losses of the transmitting and the accepting bodies. "

6. § 12 shall be amended as follows:

(a) In paragraph 2 (3), the word order shall be " Council Directive 90 /434/EEC of 23 July 1990 (OJ L 349, 31.12.1990, p. EC No L 225 p. 1) " through the phrase "Directive 2009 /133/EC" and at the end of Z 3 the following sentence shall be added:

" Liabilities in direct connection with an insert within the meaning of Section 8 (1) of the Corporate Tax Act 1988 into the corporation whose shares are transferred shall, in any event, count on the concept of the share of capital if the deposit is within two years prior to the date of introduction. "

(b) In paragraph 3 (2), the word order shall be " Council Directive 90 /434/EEC of 23 July 1990 (OJ L 349, 31.12.1990, p. EC No L 225 p. 1) " through the phrase "Directive 2009 /133/EC" replaced.

7. In § 16, the following paragraph 6 is added:

" (6) By way of derogation from § 14 (1), the provision of holdings and sub-holdings of the land belonging to the assets may be applied to the values of the 1988 income tax law in accordance with § 6 Z 14 of the Income Tax Act, if in the case of a Divestiture on the application date § 30 (4) of the Income Tax Act 1988 would be applicable to the land in whole or in part. "

8. In Section 17 (1), the phrase "with the acquisition costs determined in accordance with § 31 of the Income Tax Act" through the phrase "with the acquisition costs, which are decisive in accordance with § 27a (3) (3) (2) of the Income Tax Act 1988" replaced.

9. § 18 shall be amended as follows:

(a) In paragraph 3, first sentence, the citation shall be " 2 " by quoting " 1 Z 5 " replaced.

(b) (5) reads:

" (5) For the purposes of Section 30 (1) of the Income Tax Act 1988, the following shall apply to land acquired at the carrying amount of the book value:

1.

The partial value of ground and ground shall be taken into account if, in the case of a sale on the application date, section 30 (4) of the Income Tax Act 1988 would be applicable to the entire ground and ground in the case of a transfer of the right.

2.

In the case of subsequent divestment of the land, the following shall be taken as follows:

Section 30 (4) of the Income Tax Act 1988 may be applied for changes in value up to the date of introduction, whereby the partial value of the divestment proceeds according to Z 1 instead of the divestment proceeds.

For changes in value after the introduction date, the partial value according to Z 1 shall be replaced by the book value. For an inflationary charge, the date of introduction shall be adjusted.

(c) the following paragraph 6 is added:

"(6) Article 3 (2) and (3) shall apply to book profits and book losses."

10. § 20 shall be amended as follows:

(a) (5).

(b) (6) reads:

" (6) If a share of the capital is introduced in which the possibility of taxing the silent reserves under the provisions of the Income Tax Act 1988 does not exist on the date of the conclusion of the transfer contract, § 5 (1) and (2) shall apply mutagenally. "

11. In § 30 (1) Z 2, the second indent, the first sentence is:

" If assets are taken over, for which the tax liability on the basis of a re-establishment within the meaning of this Federal Act or on the basis of § 6 Z 6 or § 27 (6) Z 1 lit. b) the income tax law has not been fixed in 1988 or has not been established pursuant to § 16 (1) second indent, the continuing book values or the cost of the acquisition before the reformation are to be found in the receiving successor business or transfer. "

12. In § 36 (1) the last sentence is:

"For new shares, the acquisition times of the old shares are decisive."

13. In § 37 (2) the last sentence is:

"For new shares, the acquisition times of the old shares are decisive."

14. In Section 38a (4), the word order shall be " Council Directive 90 /434/EEC of 23 July 1990 (OJ L 349, 31.12.1990, p. EC No 1) 'by' the phrase 'of Directive 2009 /133/EC' replaced.

15. § 38d (3) is deleted.

16. In Section 38e (1), the last sentence is:

"For new shares, the acquisition times of the old shares are decisive."

17. In 3. Part is Z 6 lit. Second sentence:

§ § 38a to 38f shall apply to tax divisions which shall be subject to a reference date after 31 December 1996 and before 1 January 2006. Jänner 2018 is based. "

18. In 3. Following Z 19, the following part shall be added after Z 19:

" 20.

§ 3 paragraph 1 Z 3 in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time to mergers notified after 31 December 2012 for registration in the company's register.

21.

Section 5 (2), section 36 (1), section 37 (2) and section 38e (1), as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2012, to apply for the first time to the start of a period of change which is based on a cut-off date after 31 March 2012. The applicability of Section 27 (3) of the EStG 1988 to new shares is governed by § 124b Z 185 lit. a EStG 1988.

22.

§ 9 (1) (1) (3), Section 17 (1), Section 30 (1) (2), (2), as amended by the Federal Law BGBl. I No 112/2012, to apply for the first time to the start of a period of change which is based on a cut-off date after 31 March 2012. § 9 (1) (3) and (30) (1) (2), second indent, as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2012 are to be applied mutagenicly if the tax liability is due to § 31 of the Income Tax Act 1988 as amended before the Budget Accompanying Act 2011, BGBl. I n ° 111/2010, not fixed.

§ 5 (3) and (4) and Section 38d (3), in the version before the BGBl. I No 112/2012, to be applied for the last time on the basis of a date on which a cut-off date is to be applied before 1 April 2012. The revaluation in accordance with § 5 (4) and § 38d (3) shall not apply, insofar as shares have been acquired after 31 December 2010.

23.

§ 9 (6) and § 10 (2) and (3), respectively, as amended by the Federal Law BGBl. I No 112/2012, shall be applied for the first time in the case of conversions where the conversion decision is notified after 31 December 2012 for registration in the company's register. In the case of the application of Section 9 (6), third sentence, negative book values taken in the course of preliminary justifications shall only be taken into account if the preliminary inception was based on a cut-off date after 31 December 2007. Section 9 (7) is to be applied for the last time to conversions in which the conversion decision is before 1. Jänner 2013 is registered for registration in the company's book.

24.

§ 12 paragraph 2 Z 3 last sentence in the version of the Federal Law BGBl. I No 112/2012, shall be applied for the first time to changes in which the decisions or contracts are notified to the competent company book court for registration after 31 December 2012 or are notified to the competent tax office. "

18a. In 3. The following Z 25 shall be added:

" 25.

§ 16 (6) and § 18 (5) in the version of the Federal Law BGBl. I No 112/2012 are to be applied for the first time to start-ups, which are based on a cut-off date after 31 March 2012. "

19. The plant (in Art. I, II, III and VI) shall be amended as follows:

(a) The first sentence reads:

" Companies within the meaning of Article 3 of Directive 2009 /133/EC on the common system of taxation applicable to mergers, divisions, divisions, transfers of assets and exchanges of shares, the companies of different countries Member States, and for the transfer of the registered office of a European Company or a European Cooperative Society from one Member State to another Member State, OJ L 327, 30.4.2004, p. No. OJ L 310, 25.11.2009 p. 34.

b) In Z 1 it is lit. y:

" y)

the companies of Swedish law known as "aktiebolag", "bankaktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker" and "ömsesidiga försäkringsbolag"; ".

c) In Z 1 lit. aa removes the word sequence "неперсонифицирано дрдество" .

(d) In Z 3, the fifteenth indent reads:

"-

daň z příjmů právnických osob in the Czech Republic, ".

Article 5

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 53/2012, shall be amended as follows:

(1) The previous text of Section 3a (12) shall be given the title "1." and the following Z 2 shall be added:

" 2.

The rental of a means of transport other than short-term rental within the meaning of Z 1 shall be carried out in the place where the beneficiary is domicated, registered or habituated, in so far as this benefit is to a person. Non-entrepreneurs within the meaning of paragraph 5 (3) shall be provided.

However, in the case of the conditions of the first sentence, the rental of a recreational craft shall be carried out in the place where the sports boat is actually made available to the nominee, if that place has the place from which the person from whom the boat is located, from the The operator shall operate his or her company, or with the place of establishment, if the performance is carried out by the premises. "

2. In § 4 paragraph 8 lit. c will replace the line point with a point and it will not be the lit. d.

3. In § 4, the following paragraph 9 is re-inserted:

" (9) Unrespect (1) shall be the normal value of the basis for the assessment of deliveries and other services by the contractor for purposes outside the undertaking or for the needs of its staff, provided that:

a)

the charge is lower than the normal value and the consignee of the delivery or other service is not entitled or is not entitled to the full deductitiy of the pre-tax treatment;

b)

the fee is lower than the normal value, the entrepre is not entitled to the full tax deductiy or is not entitled to the full tax deductiation and the turnover is tax-free in accordance with § 6 (1) Z 7 to 26 or Z 28;

c)

the charge is higher than the normal value and the entrepre is not entitled or not entitled to the full tax deductiation.

This does not apply to the supply of land as well as to the rental and leasing of land.

"normal value" means the total amount that a recipient of a delivery or other service would have to pay to an independent supplier or service provider at the same level of sale on which the delivery or other service is carried out, in order to: shall be maintained under the conditions of free competition at that time. If no comparable delivery or other performance can be determined, the normal value is subject to the appropriate application of paragraph 8 lit. a and b to be determined. "

4. In § 6 para. 1 Z 8 lit. i becomes the word sequence with punctuation " Investment fund law, BGBl. No 532/1993, ' through the phrase " Investment Fund Act 2011, BGBl. I Nr. 77, " replaced.

5. In § 6 para. 1 Z 9 lit. c will be the phrase " Employee pre-care business in the sense of the company employee health care law-BMVG, BGBl. I No 100/2002 through the phrase " Employees ' and self-employment insurance business in the sense of the company employee and self-employment insurance law-BMSVG, BGBl. I No 100/2002 replaced.

6. § 6 (1) Z 19 reads:

" 19.

the sales of medicinal treatments in the field of human medicine, which are carried out as a doctor, dentist, dentist, psychotherapist, midwife and as a freelance practitioner within the meaning of § 35 (1) (1) (1) (1) in conjunction with § 11 of the Health and Health Care and Health Care and Health Care and Health Care (HPC)). Health care law, BGBl. I n ° 108/1997, § 7 (1) in conjunction with § 1 Z 1 to 7 of the MTD Act, BGBl. No 460/1992 as well as § 45 Z 1 in conjunction with § 29 of the Medical Mass and Heilmasseurgesetz, Federal Law Gazette (BGBl). I No 169/2002, the other services of the Communities whose members are members of the professions referred to above shall also be tax-free in respect of their members, provided that such benefits are directly applicable to the execution of the activities referred to in this provision shall be used for tax-free transactions and, to the extent that the Communities merely require their members to reimburse the share of the shares in question at the common cost; "

7. In § 6 para. 1 Z 27, the penultimate sentence of the point is replaced by a line-point and the last sentence is deleted.

8. § 6 para. 4 Z 4 lit. o is:

" o)

The provisions of § § 94, 96 and 97 (1) of the German Customs Law Implementing Act, Federal Law Gazette (BGBl). No 659/1994, it is appropriate to apply it. '

9. In § 6 para. 4 Z 7 the word sequence with the punctuation mark shall be deleted " as last amended by Regulation (EC) No 1335/2003, OJ L 327, 31.12.2003, p. No. OJ L 187, 26. July 2003, S 16 " .

10. § 10 shall be amended as follows:

(a) In paragraph 2, Z 1 lit. a second partial stroke occurs in the place of the clamp expression "(from headings 7118, 9705 and 9706 of the Combined Nomenclature)" the parenthesis expression '(from heading No 7118 and from subheadings 9705 00 00 and 9706 00 00 of the Combined Nomenclature)' .

(b) In paragraph 2, Z 7 lit. a enters into place of the clamp expression "(headings 2701, 2702 and heading 2703 and heading 2704 of the Combined Nomenclature)" the parenthesis expression '(headings 2701 and 2702 and from subheadings 2703 00 00 and 2704 00 of the Combined Nomenclature)' .

(c) para. 2, z 7 lit. b is:

" (b)

Luminous oil (subheading 2710 19 25 of the Combined Nomenclature), heating oils (from subheadings 2710 19 and 2710 20 of the Combined Nomenclature) and gas oils (from subheading 2710 19, except subheadings 2710 19 31 and 2710 19 35 and from subheading No 2710 19 2710 20 of the Combined Nomenclature); "

(d) In paragraph 2, Z 7 lit. c occurs in the place of the clamp expression "(headings 2705, 2711 and 2716 of the Combined Nomenclature)" the parenthesis expression "(subheading 2705 00 00, heading 2711 and subheading 2716 00 00 of the Combined Nomenclature)" .

11. § 11 (1) reads:

" (1)

1. If the entrepre carries out transactions within the meaning of Section 1 (1) (1) (1) (1), he shall be entitled to issue invoices. If he leads the turnover to another entrepre for his company or to a legal person, insofar as it is not an entreprenter, he is obliged to issue invoices. If the entreprenchman carries out a taxable work delivery or service in connection with a plot of land to a non-contractor, he shall be obliged to issue an invoice. The trader shall comply with his obligation to issue an invoice within six months of the execution of the turnover.

2.

The obligation to issue an invoice shall also exist where:

-

the supplier shall operate his or her business from the domestic market or the place of business from which the service is provided is located in the country,

-

the beneficiary is an entreponee who receives the delivery or other service for his or her company or is a legal person who is not an entreprer,

-

the tax liability for the supply or other services exported in the other Member State is transferred to the nominee and

-

the performing contractor in that Member State neither operates his undertaking nor has a permanent establishment involved in the provision of services.

This shall not apply if credit is credited.

The trader has his obligation to issue an invoice for other services performed in the rest of the Community territory, for which the beneficiary is subject to Article 196 of Directive 2006 /112/EC on the common system of value added tax, 1. No. 1., which is liable to comply with the tax at the latest on the fifteenth day of the calendar month following the calendar month in which the other performance has been carried out.

The obligation to issue an invoice shall also be made if the undertaking performing its business operates from the domestic market or if the place of business from which the service is provided is domestiated and the supply or other Performance in the territory of a third country shall be carried out to another entrepreer for his or her company or to a legal person, insofar as it is not an entreprenter.

3.

Invoices shall contain the following information-unless otherwise specified in the following paragraphs:

a)

the name and address of the supplier or service provider;

b)

the name and address of the customer of the delivery or of the recipient of the other service. Furthermore, in the case of invoices, the total amount of which exceeds EUR 10 000, the VAT identification number issued to the beneficiary by the tax office shall be disclosed where the trader is domicated (seat), his or her habitual residence (domials). a stay or a permanent establishment and the turnover shall be carried out to another entrepreer for his or her business;

c)

the quantity and commercial name of the goods delivered, or the nature and extent of the other benefit;

d)

the day of delivery or other performance or the period over which the other benefit extends. In the case of deliveries or other services which are accounted for in sections (for example, food deliveries), the indication of the billing period shall be sufficient, in so far as it does not exceed a calendar month;

e)

the charge for the supply or other service (§ 4) and the tax rate applicable, in the case of a tax exemption, an indication that a tax exemption applies to this delivery or other service;

f)

which is on the pay (lit. (e) the amount of tax. If the invoice is issued in a currency other than the euro, the amount of the tax is to be added in euros after application of a conversion method corresponding to § 20 (6). If the amount in euro is not yet fixed at the time of the invoice exhibition, the entreprender shall indicate in a comprehensible way which conversion method is used in accordance with § 20 (6). The pre-tax deductiment (§ 12) shall be based on the amount specified in euro or that amount in euro, which is based on the indicated conversion method;

g)

the date of issue;

h)

a serial number, with one or more series of numbers, which shall be awarded once for the purpose of identifying the invoice;

i)

as far as the trader provides supplies or other services for which the right to deduct is made, the VAT identification number issued to the trader by the tax office.

4.

If the entrepre of the entrepre is collected or part of the fee for a delivery or other service not yet executed, the provisions of this Federal Law shall apply mutatis mutinly via the invoice exhibition.

Where a final invoice is issued, the partial charges collected prior to the execution of the delivery or other services and the amounts of the tax payable on them shall be deducted if the part-charges for the purposes of this paragraph have been issued. "

Article 11 (1a) reads as follows:

" (1a) If the contractor carries out deliveries or other services for which the nominee is liable for the tax in accordance with Section 19 (1), second sentence, (1a), (1b), (1) (1) (1) (1) (1) or (1) (1e), he shall have the following in the accounts: To indicate the VAT identification number of the beneficiary and to indicate the tax liability of the beneficiary. The provision on the separate tax card in an invoice shall not be applied.

This shall also apply where the contractor carries out supplies or other services in the rest of the Community territory, for which there is an obligation to issue an invoice in accordance with paragraph 1.

If the contractor carries out deliveries or other services within the meaning of section 19 (1), second sentence or section 19 (1c), there is no obligation to issue an invoice in accordance with paragraph 1 if he/she is responsible for the rest of his business from the rest of the Community territory. or the establishment from which the service is provided shall be located in the rest of the Community territory. This shall not apply if the nominee pays off by credit. Such credit shall also include the VAT identification number of the beneficiary and the reference to the recipient's tax liability. The provision on the separate tax card in an invoice shall not be applied. If the invoiced exhibition for a other benefit, which is taxable pursuant to section 3a (6), for which the beneficiary owes the tax pursuant to section 19 (1), second sentence, in accordance with the provisions of this Federal Law, it shall have no later than the fifteenth day of the calendar month following the calendar month in which the other performance has been carried out. "

13. § 11 (2) reads:

" (2) As an invoice within the meaning of paragraph 1 and paragraph 1a, any document with which an entreptier pays off over a delivery or other service shall be deemed to be indifferable to the manner in which this document is referred to in commercial transactions. The information required pursuant to paragraph 1 and paragraph 1a may also be included in other documents referred to in the invoice.

An electronic invoice shall also be considered as the invoice, provided that the recipient agrees to this type of exhibition. An electronic invoice is an invoice that is issued and received in an electronic format. It shall apply only on condition that the authenticity of its provenance, the integrity of its content and its legibility are guaranteed within the meaning of paragraph 1 and (1a) of the present paragraph. Authenticity of origin means the security of the identity of the provider or of the issuer of the invoice. The integrity of the content means that the content of the bill required under this federal law has not been changed. The Federal Minister of Finance shall determine the requirements for which these conditions are met in any event.

If the entrepre is to issue invoices in accordance with paragraph 1 and paragraph 1a, he shall have a copy or copy to be completed and shall be kept for seven years; the same shall apply in the same way as supporting documents referred to in a bill. § 132 (2) of the Federal Tax Code applies to the transcripts or copies. The authenticity of the origin, the integrity of the content and the legibility of the electronic invoices must be guaranteed for a period of seven years. "

14. In Section 11 (3), the position of the reference shall be replaced by the following: " 1 Z 1 and 2 " the reference " 1 Z 3 lit. a and b " .

15. In Section 11 (4), the position of the reference shall be replaced by " 1 Z 1 to 3 " the reference " 1 Z 3 lit. a to c " .

(16) In § 11 (6), the following second subparagraph is added:

" If, in accordance with paragraph 1, there is an obligation to issue an invoice for deliveries made in the rest of the Community territory and other services, a simplified accounting exhibition shall be excluded. This also applies in the cases of § 19 (1), second sentence, and § 19 (1c), if the invoice exhibition is governed by the provisions of this Federal Law. "

17. § 11 para. 8 Z 3 reads:

" 3.

the credit must contain the information required in paragraphs 1 and paragraph 1a and shall be referred to as such. The provisions of paragraphs 2 to 6 shall apply mutasensitily; "

18. § 12 shall be amended as follows:

(a) In paragraph 1 (1), the following sentences shall be inserted instead of the second sentence:

" Taxing the entreptituer after collected charges (§ 17)-excluding companies within the meaning of section 17 (1) second sentence-and exceed the turnover in accordance with § 1 (1) (1) (1) and (2)-in this case, the turnover from aid operations, including the Business divestments other than approach-not in the previous assessment period 2 000 000 euro, is an additional condition that the payment has been made. In so far as the tax amount shown separately is attributable to a payment prior to the execution of the transactions, it is already deductible if the invoice has been received and the payment has been made. "

(b) In paragraph 12, the following sentence shall be added:

"A change in the conditions governing the deductitiation shall also be made if the change is that there is a change in the application of the general rules and the provisions of Section 22 for the deductiation."

(c) In paragraph 15, the following sentence shall be added:

"If, on the basis of the application of Section 4 (9), the remuneration is lower than the basis of assessment, the previous statements shall apply in accordance with the same meaning."

19. In § 17 (1) the reference "§ 11 (1) (3) and (4)" by reference " § 11 para. 1 Z 3 lit. c and d " replaced.

20. In § 19 (1) the first indent reads as follows:

"-

the performer in Germany does not operate his or her company or has an establishment involved in the performance of the service, and "

21. In Section 19 (1c), the phrase "a place of residence (seat) still its habitual residence or" through the phrase "his company still operates" replaced.

Section 19 (1d) reads as follows:

" (1d) The Federal Minister of Finance may, in order to avoid tax evasions or avoidance by regulation, stipulate that, for certain transactions, the tax is due from the nominee if he is an entreponee and he/she is responsible for the tax evasions or repayments. Member States may be granted or have been granted authorisation pursuant to Article 395 of Directive 2006 /112/EC in Title XI, Chapter 1, Section 1, of Directive 2006 /112/EC. Furthermore, it can be determined in the regulation that the performer is liable for this tax. "

23. § 20 shall be amended as follows:

(a) In paragraph 1, the partial sentence covered by dashes shall be deleted; "-insofar as paragraph 4 does not apply-" .

(b) (5).

(c) paragraph 6 reads:

" (6) Values in a currency other than Euro shall be converted to euro in accordance with the rate determined by the Federal Minister of Finance as the average rate for the period in which the performance is carried out, the pay or part of the payment before the euro. Performance of the performance (§ 19 paragraph 2 Z 1 lit. (a) be collected or, in the case of taxation, the remuneration is collected in accordance with the provisions of Article 17 (1). The entreprenchman may instead also apply the last conversion rate published by the European Central Bank.

Furthermore, the entreprenchman is entitled to carry out the conversion after the daily course, if the individual amounts are covered by bank releases or short-time titles. "

Z 23a. Section 22 is amended as follows:

(a) In the second subparagraph of paragraph 1, the first sentence shall be:

"The provisions of § 6 (1) Z 8 to 26, § 11 and § 12 (10) to (12) shall apply."

(b) In paragraph 2, the second sentence reads as follows:

" For this additional tax as well as for tax amounts due pursuant to § 11 (12) and (14) or § 12 (10) to (12) or which arise according to § 16, the general provisions of this Federal Act with the restriction shall apply mutatily that: a further deprivation of the tax. "

24. In § 24 (7) the first sentence reads:

" In the calculation, the operator shall indicate that the differential taxation has been applied, for example by specifying

-

"Artificial objects/special arrangements",

-

"items of collection and antiquities/special arrangements", or

-

"Second-hand goods/special arrangements" in the case of other movable physical objects within the meaning of paragraph 1. "

25. In § 27 (7), the phrase " Directives 76 /308/EEC and 77 /799/EEC and Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (OJ L 378, 31.12.1992, p. No. OJ L 264, 15.10.2003 p. 1) through the phrase " Directives 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, charges and other measures, OJ L 327, 28.1.2010, p. No. 1 and 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC, OJ L 73, 14.3.1977, p. No. 1 and Regulation (EU) No 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax (VAT), OJ L 64, 3.3.2010, p. No. OJ L 268, 12.10.2010, p. 1, replaced.

26. In § 28, the following is added after paragraph 38 of the following paragraph 39:

" (39)

1 and Z 2, Section 4 (9), Section 11 (1), (1a), (2), (3), (4), (6), (8), (3), (15), Article 17 (1), Article 20 (6), Article 24 (7), Article 27 (7), Article 1 (3) (3) (e), Article 4 (1) (e), Art. 4 (3), Art. 11 (1) (1) (e) first sentence, Art. 11 (4), Art. 11 (5) and Article 25 (4), respectively in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. January 2013 in force and will be applied for the first time on sales and other facts that will be executed after 31 December 2012. shall be taken up.

2.

§ 12 paragraph 1 Z 1 in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. January 2013 will be in force for the first time and will be applied for the first time to the entrepreneurs who will be running after 31 December 2012.

3.

Z 6, Z 22 lit. g, Z 33, Z 41, Z 42 lit. b and Z 42 lit. (c) the installation shall expire on 31 December 2012; however, they shall be applied to supplies and intra-Community purchases before the 1. January 2013, and imports, for which the import turnover tax liability is before the 1. Jänner 2013 will continue to be applied.

4.

The changes in Section 12 (12) and Section 22 (1) and (2) are to be applied from the 2014 tax year. An additional condition is that the first-time use or use by the entrepre person in his/her company as an investment property takes place after 30 June 2013. "

27. Art. 1 para. 3 Z 1 lit. e is:

" e)

for work on the subject-matter or the assessment of this subject by another entreprenter, provided that the subject-matter is returned to the Member State by the contracting authority after the other performance has been provided, from the latter the subject has been dispatched or transported; "

28. Art. 3 para. 1 Z 1 lit. e is:

" e)

for work on the subject-matter or the assessment of this subject by another entreprenter, provided that the subject-matter is returned to the Member State by the contracting authority after the other performance has been provided, from the latter the subject has been dispatched or transported; "

29. In accordance with Article 4 (2), the following paragraph 3 is added:

"(3) § 4 (9) shall also apply to the intra-Community acquisition."

30. Art. 11 is amended as follows:

(a) In paragraph 1, the first sentence shall be:

" If the trader carries out tax-free deliveries within the meaning of Article 6 (1), he shall be charged at the latest on the fifteenth day of the calendar month following the calendar month in which the delivery has been carried out, for the purpose of issuing an invoice. in which he refers to the freedom of taxation. "

(b) (4) reads:

"(4) The entreponment of the entreptite or part of the fee for a tax-free intra-Community supply, which has not yet been executed, shall not be subject to an obligation to issue an invoice."

(c) paragraph 5 reads:

"(5) § 11 (6) shall not apply to invoices relating to intra-Community deliveries and to invoices pursuant to Art. 25 (4)."

31. Art. 21 (1), last sentence is deleted.

32. Art. 25 (4) together with the headline is:

" Invoice exhibition by the acquirer

(4) The accounting exhibition shall be governed by the rules of the Member State from which the acquirer operates his undertaking. Where the delivery is carried out by the premises of the acquirer, the law of the Member State in which the establishment is situated shall be the law of the Member State in which the goods are located. If the nominee to whom the tax liability is transferred is credited by means of credit, the invoiced issue shall be determined in accordance with the rules of the Member State in which the delivery is carried out.

If the invoice issue is governed by the provisions of this Federal Law, the invoice must also contain the following information:

-

an explicit reference to the existence of an intra-Community triangular business and to the tax liability of the last purchaser;

-

the VAT identification number under which the trader (acquirer) has effected the intra-Community acquisition and subsequent delivery of the goods; and

-

the revenue tax identification number of the recipient of the delivery. "

33. In Art. 27 (3), the phrase " Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (OJ L 378, 31.12.1992, p. No. OJ L 264, 15.10.2003 p. 1) through the phrase "Regulation (EU) No 904/2010" replaced.

34. Z 1 of the plant is:

" 1.

Live animals of subheadings 0101 30 00, 0101 29 10, 0101 90 00 and positions 0102 to 0105 of the Combined Nomenclature. '

35. Z 2 of the plant is:

" 2.

Bees (subheading 0106 41 00 of the Combined Nomenclature) and trained guide dogs (from subheading 0106 19 00 of the Combined Nomenclature). '

36. In Z 4 of the plant occurs the place of the clamp expression "(Chapter 3 of the Combined Nomenclature, excluding subheading 0301 10)" the parenthesis expression "(Chapter 3 of the Combined Nomenclature, excluding subheadings 0301 11 00 and 0301 19 00)" .

37. Z 6 of the installation is omitted.

38. In Z 9 of the asset, the parenthesis is "(subheading 0603 10 of the Combined Nomenclature)" by the parenthesis expression "(from heading 0603 of the Combined Nomenclature)" replaced.

39. In Z 10 of the plant occurs the position of the clamp expression "(subheading 0604 10 and subheading 0604 91 of the Combined Nomenclature)" the parenthesis expression "(subheading 0604 20 of the Combined Nomenclature)" .

40. In Z 18 of the facility, the number shall be "1106 10" by the number "1106 10 00" replaced.

41. In Z 19 of the plant comes to the place of the clamp expression "(subheadings 1108 11, 1108 12 and 1108 13 of the Combined Nomenclature)" the parenthesis expression "(subheadings 1108 11 00, 1108 12 00 and 1108 13 00 of the Combined Nomenclature)" .

42. In Z 20 lit. f the installation is replaced by the clamp expression "(subheadings 1212 91 20, 1212 91 80, 1212 99 30, 1212 99 41, 1212 99 49 and 1212 99 70 of the Combined Nomenclature)" the parenthesis expression "(subheadings 1212 91 20, 1212 91 80, 1212 92 00, 1212 94 00, 1212 99 and 1212 99 41 of the Combined Nomenclature)" .

43. In Z 20 lit. g of the plant will be the number "1213" by the number "1213 00 00" replaced.

44. Z 22 of the installation shall be amended as follows:

(a) In lit. a enters into place of the clamp expression '(from subheadings 1501 00 11 and 1501 00 19 and subheading 1501 00 90 of the Combined Nomenclature)' the parenthesis expression "(subheading 1501 10 90 and from subheading 1501 90 00 of the Combined Nomenclature)" .

(b) In lit. b becomes the number "1502 00 90" by the number "1502 10 90" replaced.

c) Lit. d is:

" (d)

Edible vegetable oils and their fractions, whether or not refined, but not chemically modified (subheadings 1507 10 90, 1507 90 90, 1508 10 90, 1508 90 90, headings 1509 and 1510 00, subheadings 1511 10 90, 1511 90 11, 1511 90 19, 1511 90 99, 1512 11 91, 1512 11 99, 1512 19 90, 1512 21 90, 1512 29 90, 1513 11 91, 1513 11 99, 1513 19 11, 1513 19 19 19, 1513 19 91, 1513 19 19 99, 1513 21 30, 1513 21 90, 1513 29 11, 1513 29 19, 1513 29 50, 1513 29 90, 1514 11 90, 1514 19 90, 1514 91 90, 1514 99 90, 1515 11 00, 1515 19 90, 1515 21 90, 1515 29 90, 1515 30 90, 1515 50 19, 1515 50 99, 1515 90 11, 1515 90 29, 1515 90 39, 1515 90 51, 1515 90 59, 1515 90 91 and 1515 90 99 of the Combined Nomenclature), "

(d) Lit. g.

45. In Z 25 of the asset, the number shall be "1805" by the number "1805 00 00" replaced.

46. Z 33 of the installation is omitted.

47. In Z 35 of the facility, the number shall be "2836 10 00" by the number "2836 99 17" replaced.

48. In Z 38 of the facility, the number shall be "3101" by the number "3101 00 00" replaced.

49. In Z 40 of the facility, the number shall be "3507 90 00" by the number "3507 90" replaced.

50. Z 40 (a) of the plant is:

" 40a.

Sweeteners (from subheading 3824 90 97 of the Combined Nomenclature) "

51. Z 41 of the installation is omitted.

52. In Z 42 of the plant, lit. b and c.

53. Z 43 of the Appendix is amended as follows:

(a) In lit. a occurs in place of the clamp expression "(Position 4901 and from headings 9705 and 9706 of the Combined Nomenclature)" the parenthesis expression "(Position 4901 and from headings 9705 00 00 and 9706 00 00 of the Combined Nomenclature)" .

(b) In lit. c will be the number "4903" by the number "4903 00 00" replaced.

c) In lit. d is the number "4904" by the number "4904 00 00" replaced.

54. Z 44 of the Annex shall be amended as follows:

(a) In lit. a will be the number "4906" by the number "4906 00 00" replaced.

(b) In lit. b becomes the number "9702" by the number "9702 00 00" replaced.

c) In lit. c will be the number "9703" by the number "9703 00 00" replaced.

(d) In lit. d is the number "5805" by the number "5805 00 00" replaced.

55. Z 45 of the Appendix is amended as follows:

(a) In lit. a will be the number "9704" by the number "9704 00 00" replaced.

(b) In lit. b of the asset shall be the number "9705" by the number "9705 00 00" replaced.

56. In Z 46 of the facility, the number shall be "9706" by the number "9706 00 00" replaced.

Article 6

Amendment of the 1955 Evaluation Act

The valuation law in 1955, BGBl. No 148/1955, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

(1) § 21 is amended as follows:

(a) para. 1, z 1 lit. a is:

" (a)

in the case of economic units of agricultural and forestry assets, either by more than one twentieth, but at least by EUR 300, or by more than EUR 1 000, "

(b) In paragraph 1 (2), the following sentence shall be added:

" The change from one subspecies to another subtype of the agricultural and forestry assets only leads to an update if the value limits of Z 1 lit. a. "

(c) In paragraph 2, the point shall be replaced by a supplement and the following half-sentence shall be added:

"and, if the minimum value according to § 25 is exceeded or undershot."

2. In § 22, the following paragraphs 4 and 5 are added:

" (4) A re-determination shall also be permitted in those cases in which the communication on the main arrest or on the post-determination has not been or has not been effective in an effective way. In such cases, the date on which the right to determine the levies and contributions derived from the unit value is not yet barred shall be deemed to be the earliest date of the date of the date of the date of detection.

(5) A post-determination shall also be carried out if the asset changes in the case of an economic entity of agricultural and forestry assets on the basis of basic assets or of the basic assets of agricultural and forestry assets. "

3. § 30 is amended as follows:

(a) In paragraph 1 (1), the term "Special cultures" through the phrase "Special and Fruit Cultures" replaced.

(b) (2) (1)

" 1.

cash, securities and money claims, with the exception of the public funds allocated in connection with the management of the payment, "

(c) the following sentences are added to paragraph 4:

" Poultry breeding farms shall be assessed with the individual yield value. In case of need, the Federal Minister of Finance may, after consulting the evaluation advisory board, determine the valuation approaches (§ 44). "

(d) In paragraph 7, the word order is deleted "Per 1 000 kilograms of milk produced shall be added to 0,05 VE" and shall be replaced by the following:

-"cattle one to two years 0.8 VE" by "cattle one to one and a half years 0.65 VE, cattle one and a half to two years 0.8 VE"

-"fattening pig from piglet 0,09 VE" by "fattening pig from piglet 0,06 VE"

-"Mastschweine aus owned piglet 0,1 VE" by "Fattening Pigs from their own piglets 0,07 VE"

-"Zuchtsauen, Zuchteber 0,3 VE" by "Zuchtsauen, Zuchteber 0,35 VE" and

-'sheep and goats over six months of 0,1 VE ' by "Sheep and goats six months to one year 0.1 VE, sheep and goats for a year 0.2 VE".

(e) In paragraph 12, the word order shall be "through turnover" through the phrase "by above-average animal husbandry as well as by sales" replaced.

4. In § 31, the following paragraphs 4 to 6 are added:

" (4) An agricultural holding shall also include economic buildings or parts of the economic buildings which are constructed on the ground and ground serving for agricultural holding, but which do not give the owner of the land or land. or not alone.

(5) In the sense of Section 35, the funds paid to him in connection with the management of foreign land shall be a separate economic unit. This agricultural holding is located in the municipality from which the management is carried out.

(6) Non-used agricultural economic buildings shall be without prejudice to the provisions of section 52 (2) of the agricultural and forestry assets, as long as they are not supplied to any other purpose. "

(5) § 32 is amended as follows:

(a) (3) reads:

" (3) In assessing sustainable profitability, account shall be taken of the essential circumstances affecting economic success or of which the recovery of the products obtained depends. In particular, account should be taken of the following:

1.

The natural earnings conditions within the meaning of Section 1 (2) (2) (2) of the Soil estimation Act 1970 (ground condition, land design, climatic conditions, water conditions);

2.

the following economic yield conditions:

a)

regional economic conditions of the location,

b)

the removal of the farm land to the farm;

c)

Size and slope of the operating surfaces and

d)

Operating Size. "

(b) In paragraph 4, the word order shall be "and Special Cultures" through the word sequence including the punctuation " , Special and Fruit Cultures " replaced.

(c) the following sentences are added to paragraph 4:

" In this connection, surcharges in accordance with § 40 are to be attributed to the economic unit of the managing agent for special crops and fruit crops which are not permanent crops, while the surcharges for permanent crops are the income of the owner of the economic unit, on which they are located, to be captured. If the owner has no land or forestry property in the property, the surcharge forms an agricultural holding in the municipality in which the court office of the holder is situated, or in the absence of a court office, in of the congregation in which the predominant proportion of the crops of special fruits and fruit is located. "

6. In § 33, the following paragraph 4 is added:

" (4) For the closing date of 31 December 2013, a main determination shall be made for buildings or parts of buildings within the meaning of paragraph 1 at the time of the main determination date of the basic assets. The housing values established shall continue to apply, unless the conditions for an increase in value or a post-determination in accordance with § § 21 and 22 are fulfilled. "

7. In § 34 (1), in the second sentence following the phrase " and in the 'Official Journal to the Wiener Zeitung' the parenthesis expression "(§ 44)" .

8. § 35 together with headline reads:

" § 35. Consideration of public funds

In the evaluation, only recurring direct payments in accordance with Article 2 (lit) shall be used. (d) Regulation (EC) No 73/2009, as amended by Regulation (EC) 1250/2009 of 30 November 2009, to be taken into account separately and to be applied in the amount of 33 vH of the amount paid in the previous year. "

9. In § 36 (3), the parenthesis shall be deleted. "(sub-comparison mode)" .

10. In § 37, the phrase "Land areas according to § 31 (1) and (3)" through the phrase "Land areas according to § 31 (1) and (3) and public funds according to § 35" replaced.

11. § 38 is amended as follows:

(a) para. 1 reads:

"(1) For the operating number 100, that is to say for the main comparison operation (§ 34), the yield value per hectare (per hectare) shall be 2 400 euro."

(b) in paragraphs 3 and 4, the expression in brackets shall be deleted; "(sub-comparison firms)" .

(c) In paragraph 4, the position of the citation shall be replaced by " § 32 paragraph 3 Z 2 lit. a and b " the citation "§ 32 paragraph 3 Z 2 lit. a, b and c" .

12. § 39 is amended as follows:

(a) In paragraph 2 (1), the expression "(sub-comparison firms)" .

(b) 2 (2) Z 1 lit. a is:

" (a)

Alps, which are vegetation areas above and outside the altitude-related permanent settlement limit, which are mainly used by grazing during the summer months, as well as the permanent grass areas in the alpine area, which are mowed at regular intervals; "

(c) In paragraph 2, Z 1 lit. b becomes the phrase "farmland used for agricultural purposes" by the word "Vegetation areas" replaced.

(d) In paragraph Z 2 enters the site of the citation "§ 46 (3)" the citation "§ 46" .

(e) (2) (3) reads:

" 3.

in accordance with the provisions of section 48 (2) and (4) of the land used for the production of wine-growing areas; "

(f) In paragraph 2, after Z 5, the point shall be replaced by a stroke, and the following Z 6 shall be added:

" 6.

public funds in accordance with the provisions of § 35. "

13. § 45 deleted.

14. § 46 reads:

" (1) All parts of an economic entity are part of the forestry assets, which are permanently used for a main forestry purpose (forestry operation). In particular, areas which are forests in the sense of the Forest Act 1975 are a main forestry purpose.

(2) § § 30 to 32 (2) and (4), § § 35, 39 para. 1 second sentence, § 39 paragraph 2 Z 1 lit. b, § § 40, 41, 42 and 44 shall apply mutagenically to the extent that the following paragraphs do not apply otherwise. results. In the case of registered timber, only in so far as it exceeds the annual turnover of the company, it is expected to exceed the amount of the operating appropriations.

(3) The forestry yield value shall be deducted from the per-hectare rate of a non-issuing establishment with regular age classes (normal forest operation) and favourable forestry management conditions. The rates per hectare for the forestry assets shall be based on the ratio to normal forest operation and shall be based on the various types of trees, yield classes and timber prices which may be considered, and on the basis of the Forestry farm size a predominantly regular use is possible, to differentiate. If the actual conditions deviate from this, consideration shall be given by means of infeed or drop-off. To this end, the Federal Minister of Finance can establish, after consulting in the forestry department of the Assessment Advisory Board with legally binding force,

1.

the value of the unit area (hectare) of a holding with predominantly regular forestry use and regular age-class ratio (hectare rate);

2.

by which percentage of the per hectare established in accordance with Z 1 the individual age classes are to be applied;

3.

by which hectare the forest, forest and forest farms, protection or banner forests and other forest-restricted forests, or such land, are to be set up within other holdings;

4.

the forestry farm size, from which mainly regular forestry uses are possible.

(4) In the determination of the percentages of hectares referred to in paragraph 3, the actual conditions relating to natural conditions of yield, such as, in particular, operating classes, species of wood, conditions of location and damage, shall also be the case in respect of the the marketing possibilities and the timber stock to be used. With regard to the other circumstances and the conditions of management, regular conditions must be provided for. This applies in particular with regard to the stock of operating means and the operating variable. In the sense of the second sentence, it should be considered that subsidiary undertakings, with the exception of those in accordance with § 40 Z 1 lit. c, special cultures, rights and uses (§ 11) as well as buildings, are not present and secondary use is not achieved.

(5) The calculated yield value shall be reduced by a discount or increased by a surcharge if the actual conditions of the conditions of yield referred to in paragraph 4, second to fourth sentence, of the regular conditions, the in the case of the determination of the rates of hectares, the difference is substantially different and this deviation leads to a substantial reduction or increase in the profitability of the person. § 40 Z 2 shall apply accordingly. By way of derogation from § 32 (4), the residential building of the holder or the part of the building serving as a dwelling part does not belong to the forestry assets. If the residential building belongs to land areas, which are to be assessed in accordance with paragraph 6, § 33 shall apply accordingly.

(6) In the determination of the unit value of forestry operations, land areas used for agricultural purposes are, without prejudice to the provisions of Article 39 (2) (1), by determining the rate of hectare in accordance with the ratio of their To assess profitability with respect to that of agricultural comparison holdings. The provisions of section 39 (2), (3), (4) and (5) and § 39 (3) and (4) shall apply accordingly. "

15. § 48 is amended as follows:

(a) In paragraph 2, the citation of the "§ § 30 to 34 and 36 to 44" the citation of the "§ § 30 to 32 (2) and § 32 (4) to § 44" .

(b) (4) reads:

" (4) The percentage per hectare for the number of operations 100 (main wine-growing sector) is to be found in the vineyard department of the evaluation advisory board (paragraph 1). 6) to be determined by the Federal Minister of Finance with Regulation (§ 44) in the ratio of the profitability of the hectare in accordance with § 38 (1).

In assessing the sustainable profitability of wine-growers, account shall be taken of the essential circumstances affecting economic success or of which the recovery of the products obtained depends. In particular, account should be taken of the following:

1.

The natural conditions of yield within the meaning of Section 1 (2) (2) (2) of the Soil Assessment Act 1970 and the regional wine-growing climatic conditions;

2.

the following economic yield conditions:

a)

The Court's situation with regard to the marketing possibilities of the products,

b)

the actual marketing conditions of the holding,

c)

Size and slope of the operating surfaces and

d)

Operating size.

3.

Increases in yields from Buschenschank are without prejudice to § 40 Z 1 lit. c shall be taken into account separately by surcharge. "

(16) § 49 is amended as follows:

(a) In paragraph 2, the position of the citation shall be replaced by § § 30 to 32, 41, 42 and 44 " the citation § § 30 to 32 (2), § 32 (4), § 35, § 41, § 42 and § 44 " .

(b) (3) reads:

" (3) Gärtnerische establishments shall, in principle, be assessed with the individual yield value. The Federal Minister of Finance, after consulting the Assessment Advisory Board with legally binding force, can apply valuation approaches for certain categories of the gardening use as well as the nature and extent of the consideration of circumstances within the meaning of § 32 (§ 44). "

(c) In paragraph 5, the expression "(sub-comparison firms)" .

17. In § 50 (2) the following sentence is added:

"In case of need, the Federal Minister of Finance may, after consulting the evaluation advisory board, lay down valuation approaches for certain parts of the remaining agricultural and forestry assets (§ 44)."

18. In § 86, the following paragraphs 13 and 14 are added:

" (13) Where, according to social insurance legislation, single values of agricultural and forestry holdings are to be used, changes in these unit values are to be made on the occasion of the main establishment of the 1. Jänner 2014 for the time before the 1. Jänner 2017 not to be taken into account.

§ 21, § 30, § 32, § 34, § 35, § 36, § 37, § 38, § 39, § 46, § 48 para. 2 and 4, § 49 para. 2, 3 and 5 as well as § 50 paragraph 2, in each case in the version of the Federal Law BGBl. I n ° 112/2012, for the first time, are for the main determination of agricultural and forestry assets to 1. January 2014 and subsequent continuation and post-determination. § 45 in the version before the BGBl. I n ° 112/2012 is the last time before the main fixing of the unit values of agricultural and forestry assets to 1. Jänner 2014. "

Article 7

Amendment of the Farmers-Social Security Act

The farmer's social security law, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I No 76/2012, shall be amended as follows:

In accordance with § 336, the following § § 337 together with the title and the 338 are added:

" Transitional provisions for the main determination 2014

§ 337. (1) Persons who are not subject to compulsory insurance in health and pension insurance under this Federal Act on 31 December 2016 and are not subject to compulsory insurance in accordance with this Federal Act, and only through the effect of the social insurance law of the main setting of the unit values for economic units of agricultural and forestry assets to 1. In accordance with § 20c of the valuation law in 1955, January 2014 exceed the insurance limit of EUR 1 500 in accordance with § 2 (2) of this Federal Act, remain exempt from sickness and pension insurance as long as there is no area-based insurance Enlargement of the operating area managed on 31 December 2016.

(2) Persons subject to compulsory insurance in sickness and pension insurance under this Federal Act on 31 December 2016, and only through the effect of the social insurance law of the main determination of the unit values for economic units of agricultural and forestry assets to 1. In accordance with § 20c of the valuation law in 1955, January 2014, the insurance limit of EUR 1 500 according to § 2 (2) of this Federal Act can be submitted to the farmers ' social security institution until 31 December 2017 to request that their Compulsory insurance is maintained as long as there is no overall reduction in the operating surface area of the operating area on 31 December 2016.

§ 338. (1) Persons who are not subject to compulsory insurance in the accident insurance under this Federal Act on 31 December 2016 and are not subject to compulsory insurance under this Federal Act, and only through the effect of the social insurance law of the main determination of the unit values for economic Units of agricultural and forestry assets to 1. In accordance with § 20c of the valuation law in 1955, January 2014 exceed the insurance limit of 150 euros in accordance with § 3 (2) of this Federal Act, remain excluded from the accident insurance, as long as there is not an increase in the area of the December 31, 2016, operating area is managed.

(2) Persons who are subject to compulsory insurance in the accident insurance under this Federal Act on 31 December 2016 and are subject only to the main determination of the unit values for economic activities by the effect of the social insurance law. Units of agricultural and forestry assets to 1. In accordance with § 20c of the valuation law in 1955, January 2014, the insurance limit of EUR 150 according to § 3 (2) of this Federal Act can be submitted by the Social Insurance Office of the farmers until 31 December 2017 to request that their Compulsory insurance shall remain in place as long as there is no reduction in the area of the operating area managed on 31 December 2016. "

Article 8

Amendment of the Soil Estimation Act 1970

The Soil Estimation Act 1970, BGBl. No. 233/1970, as last amended by the Federal Act BGBl. I n ° 143/2006, is amended as follows:

1. In Section 2 (1), the phrase "twenty years" through the phrase "thirty years" replaced.

(2) In § 10, the following paragraphs 4 and 5 are added:

" (4) The Austrian Agency for Health and Food Safety GmbH has to carry out the soil chemical and physical investigations required for the selection and estimation of sample pieces (§ 5) on request.

(5) The Federal Research and Training Centre for Forest, Natural Hazas and Landscape has to submit the digital data of the ground mapping to the Federal Minister for Finance in order to support the soil estimation. "

3. § 14 is amended as follows:

(a) In paragraph 1, the second sentence is deleted.

(b) (3).

4. In Section 16a (3), the phrase shall be replaced by the phrase "Federal Ministry of Economics and Labour" the phrase "Federal Ministry of Economic Affairs, Family and Youth" .

5. In § 18, the word order shall be replaced by the following: "Federal Minister for Economic Affairs and Labour" in each case the phrase "Federal Minister for Economic Affairs, Family and Youth" and replace the phrase "and with regard to" the phrase, including the punctuation " , in respect of Section 10 (4) and (5) of the Federal Ministers for Agriculture, Forestry, the Environment and Water Management and with regard to " .

Article 9

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I No 17/2012, shall be amended as follows:

1. In § 14 of the tariff post 8 (5) Z 1, lit. a instead of the clip expression "(Section 8 (1) (1), (2) and (5) NAG)" the parenthesis expression "(Section 8 (1) (1) to (6), (8) and (10) NAG)" and in lit. b instead of the clip expression "(Section 8 (1) (3) and (4) NAG)" the parenthesis expression "(Section 8 (1) (7) and (9) of the NAG)" .

Section 14 of the tariff post 11, together with the headline, reads:

" 11 weapons documents

(1) Arms ownership card

1.

Exhibition of a gun possession card (§ 21 para. 1 WaffG)

74,40 Euro

a)

provided that the possession of more than two firearms is permitted (§ 23 para. 2 WaffG), in addition

43 Euro

b)

provided that an exception to the prohibition of § 17 (1) or (2) is granted (§ 17 para. 3 WaffG), in addition

43 Euro

(2) Arms Pass

1.

Exhibition of a weapon pass (§ 21 para. 2 WaffG)

118,40 Euro

a)

provided that the possession of more than two firearms is permitted (§ 23 para. 2 WaffG), in addition

87 Euro

b)

provided that an exception to the prohibition of § 17 para. 1 or 2 WaffG is granted (§ 17 para. 3 WaffG), in addition

87 Euro

2.

Exhibition

A weapon pass for firearms of category C or D (§ 35 para. 3 WaffG)

118,40 Euro

(3) The application for the issue of a weapon document is exempt from the obligation to pay the § 14 tariff post 6. The issuing of the weapons documents referred to in paragraphs 1 and 2 and the acceptance of the official acts referred to therein are exempted from the administrative duties of the Federal Government.

(4) The fee debt shall be incurred by the Authority with the execution (suspension) of the weapons document. The debtor is the one for whom the weapons document is issued. In the event of an application for an arms document, the debtor shall pay an advance payment of the estimated fee. The advance payment shall be refunded upon request if no fee is incurred. § 241 (2) and (3) BAO shall apply mutatily. The Authority may only hand over the weapons document after payment of the fee has been made.

(5) The issuing of a weapons document by an authority in the country shall be subject to a flat-rate amount per weapon document. This shall be in the cases

-

of paragraph 1 (1)

56,20 Euro

-

of paragraph 1 (1) (1). a and b

99,20 Euro

-

of paragraph 2 (1) and (2)

EUR 100.20

-

of paragraph 2 Z 1 lit. a and b

187.20 euros. "

In Article 14, the following tariff items 17 and 18 shall be added:

" 17 Marriage

(1) Procedure for the determination of the paralytic capacity ........................................................ 50 Euro

(2) Inputs, Protocols and certificates arising in the proceedings pursuant to paragraph 1 shall be exempt from the Fees of Fees pursuant to § 14 of the tariff post 6, 7 and 14. Marriage certificates issued immediately in the course of the marriage are exempt from the obligation to pay fees in accordance with § 14 of the tariff post 4.

(3) Foreign writings to be submitted in the procedure for the determination of the legality (including certified endorsements) .............................. 80 Euro

(4) The documents referred to in paragraph 3 shall be exempt from the obligation to pay fees in accordance with § 14 of the tariff post 4, 13 and 14.

(5) The fee debt shall be incurred with the application of the application for the determination of the eatability. Fees debtors are the applicants for undivided hand.

18 Registered partnership

(1) An investigation of the ability to establish a registered partnership.... 50 Euro.

(2) Inputs, Protocols and certificates arising in the proceedings pursuant to paragraph 1 shall be exempt from the Fees of Fees pursuant to § 14 of the tariff post 6, 7 and 14. Partnership documents issued directly in the course of the establishment of the registered partnership shall be exempt from the obligation to pay the fees in accordance with § 14 of the tariff post 4.

(3) Foreign writings submitted in the procedure for the determination of the ability to establish a registered partnership (including the credentials attached thereto) ........................................................................................ 80 Euro

(4) The documents referred to in paragraph 3 shall be exempt from the obligation to pay fees in accordance with § 14 of the tariff post 4, 13 and 14.

(5) The fee debt shall be incurred with the application of the application for the determination of the ability to establish a registered partnership. Fee debtors are the applicants for the undivided hand. "

Section 33 of the tariff post 5 (5) Z 3 reads as follows:

, 3.

The donor shall forward to the tax office, via the contracts concluded in a calendar month, an application, using an official form, up to the date of maturity, which shall be the necessary for the calculation of the fees charged for the calculation of the fees. This shall be deemed to be an indication of charges in accordance with § 31. A note shall be entered on the documents relating to the self-calculation, which shall include the calculated fee, the date of the self-calculation date and the signature of the constituent. An application may not be filed if the fee debt is paid by means of a transfer order (Section 214 (4) of the BAO) by way of financial online until the due date. "

Section 33 of the subheading 21 (2) Z 6 reads as follows:

, 6.

Transfers of shares in a company with limited liability, transfers of shares, transfers of business shares in an acquisition and economic cooperative and transfers of the shares with the position of a shareholder of a company Person-based company rights and obligations. "

6. In § 37, the following paragraph 31 is added:

,, (31) Section 14 of the German Collective Bargaining Agreement 11 in the version of the Federal Law BGBI. I n ° 112/2012 comes with 1. Jänner 2013 will be in force and shall apply to weapons documents for which the application for the exhibition will be submitted after 31 December 2012. § 14 tariff items 17 and 18 in the version of the Federal Law BGBl. I n ° 112/2012 will enter into force on 1 April 2013 and shall apply to applications submitted after 31 March 2013.

§ 33 Tarifpost 5 (5) Z 3 in the version of the Federal Law BGBI. I n ° 112/2012 comes with 1. Jänner 2013 will apply to all existing contracts concluded after 31 December 2012. "

Article 10

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I n ° 50/2012 and by the customer, BGBl. I n ° 69/2012, is amended as follows:

1. § 1 (4) is amended as follows:

(a) The first sentence reads:

"The Federal Minister of Finance has a body for the protection of players whose task is to support the content, scientific and financial support of the protection of the player."

(b) In the second sentence, the phrase "or this Advisory Council" .

2. In § 12a (3), the position of the citation shall be replaced by "§ 27 (1), (3) and (4)" the citation "§ 27 (3) and (4)" .

3. § 14 is amended as follows:

(a) the following third sentence shall be inserted in Article 14 (5):

"In the event of subsequent removal of the concession certificate, the concessionaire has to continue to operate the games of chance during a period to be determined by the Federal Minister of Finance for a period to be determined at the maximum of 18 months."

(b) in section 14 (5), last sentence, replace the word order "The deadline is" the phrase "These deadlines are" .

(c) the following fourth and fifth sentences shall be added to Article 14 (6):

" If applications submitted within the prescribed period are not decided in accordance with § 14 before the end of the concession period, the last authorized concessionaire shall have the chance of gambling during a contract to be determined by the Federal Minister of Finance for a maximum of one year. the deadline for further operation. This period shall be determined in such a way as to enable the Federal Government or a new concessionaire to carry out gambling activities. "

4. In § 21, the following paragraphs 10 and 11 are added:

" (10) The Federal Minister of Finance is empowered to regulate the construction and game technical features of gambling machines in game banks, as well as to determine the recording and retention requirements. Gambling machines in game banks are mandatory to attach electronically to Bundesrechenzentrum GmbH. The Federal Minister of Finance may, by means of a regulation, determine the date of this connection. In addition, the Federal Minister of Finance can set minimum standards for the details of the electronic connection and the data sets to be transmitted in this Regulation, including the access of the Authority to individual gambling machines is to be regulated in game banks. The costs for the establishment of ten years as well as the costs of the ongoing operation of the data processing centre shall be provided by the Federal Minister of Finance to the concessionaires on the basis of a settlement to be carried out by the concessionaires on the basis of the costs incurred by Annually, concessionary costs are to be prescribable in a modest way. As part of the ongoing operation of the data processing centre, the Federal Minister of Finance can also at any time carry out a technical review of gambling machines in game banks, the software running through this software as well as their central networking , or require the submission of an independent technical expert opinion on compliance with the rules on luckily law. With the establishment of the data computer center and the electronic connection, the Federal Minister of Finance will be able to pre-empt source codes or reference programs of the game programs of the gambling machines in game banks which are to be attached to them. deposit.

(11) In the event of subsequent removal of the concession certificate, the concessionaire has to continue to operate the games of chance during a period to be determined by the Federal Minister of Finance for a period to be determined at the maximum of 18 months. If applications submitted within the prescribed period are not decided in accordance with § 21 before the end of the concession period, the last authorized concessionaire shall have the chance of gambling during a contract to be determined by the Federal Minister of Finance for a maximum of one year. the deadline for further operation. These deadlines shall be determined in such a way as to enable the Federal Government or a new concessionaire to carry out gambling activities. "

5. In § 23, the following shall be replaced by the citation of the " 7 " the citation of the " 2 " .

6. § 27 (1) deleted.

(7) § 40 shall be amended as follows:

(a) In paragraph 2, first sentence, after the word "Number lotteries" the phrase, including the punctuation " , Tombolaspiele, Glückshports and Juxausspielungen " inserted.

(b) The second sentence of paragraph 2 shall be followed by the word "Shares" the phrase "of other number lotteries" inserted.

(c) (3) and (4).

8. § 50 shall be amended as follows:

(a) In paragraph 4, the second sentence is:

" The organiser and the holder, as well as persons holding gambling facilities, shall provide the Authority with comprehensive information on the basis of paragraph 1, the competent authority (Article 1 (3)) and the institutions of the public authority, and shall have comprehensive verifications. and test games to provide money or game play, and to provide insight into the records kept, to the records of gambling facilities and to the game descriptions to be provided under this federal law. as well as to ensure that a person present is Commitments to control bodies. "

(b) the following paragraphs 10 and 11 are added:

" (10) If an authority is subject to an official act in connection with the seizure or recovery procedure, the latter shall be required to pay the criminal offence to the undivided hand in the criminal case, at most by means of separate acts.

(11) Administrative authorities have the justified suspicions of prohibited outings to the district administrative authorities, in the territory of a municipality, for which the State Police Directorate is at the same time the security authority of the first instance. is, the State Police Directorate, to notify immediately. "

9. § 52 (1) shall not apply after the word "Authority" the phrase "with a fine" and it's going to be the phrase "in the cases of Z 1, with a fine of up to € 40 000 and in the cases of Z 2 to 11 with" inserted.

10. § 56a shall be amended as follows:

(a) In paragraph 4, the second sentence is deleted.

(b) the following paragraphs 6 and 7 are added:

" (6) The cases referred to in paragraph 3 shall, if they are not short-term, expire at the end of one year. A change in the person of the holder of the installations, parts of equipment or objects affected by the imposition of restraint and security measures shall not affect the effectiveness of such a decision.

(7) It is no longer necessary for the conditions for the release of a person to be released in accordance with paragraph 3 and to expect that, in the future, those rules of happiness, the non-compliance of which was the determining factor for the measures referred to in paragraph 3, shall be subject to the conditions laid down in paragraph 3. The authority shall, at the request of that person, revoke the measures taken in accordance with paragraph 3 above, at the request of that person. "

11. In § 60, the following paragraph 31 is added:

" (31) § 52 (1) in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force. "

Article 11

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

1. § 3 (1) Z 1 reads:

" 1.

(a) the acquisition of a property if the value for the calculation of the tax does not exceed EUR 1 100, or

b)

the acquisition of a property in accordance with § 13 of the Liegenschaftsteilungsgesetz, BGBl. No 3/1930, as amended, if the value of the calculation of the tax does not exceed EUR 2 000, '

2. § 6 (3) reads:

" (3) In the cases referred to in paragraphs 1 and 2, the circumstances between the immediately preceding date of the arrest and the date of the acquisition (date) have changed in such a way that, in accordance with the provisions of the valuation law, the If the conditions for a continuation of the value-added or in the form of a continuation of the work are fulfilled, or at the latest by the acquisition process, the conditions for a post-determination are given, the date of the acquisition (deadline) is a special the value of a unit under the appropriate application of the principles for the continuation or the continuation of the In the cases referred to in paragraph 2, however, only if the deviation also extends to that part of the economic unit. If a special unit value is determined, the three times the special unit value (partial amount of the special unit value) must be set aside, apart from the case of section 4 (2) (2) (2). "

(3) § 10 is amended as follows:

(a) In paragraph 1, the third sentence is:

" Where transactions are exempt from taxation, the declaration of duty is up to 15. Date of the month following the calendar month in which the tax liability was incurred, the second following month; in the cases of § 3 (1) (1) (1) (lit). b is not required to submit a statement of duties. "

(b) In paragraph 2, the following second sentence shall be inserted:

"In the cases of § 3 (1) (4) and (5), the declaration of duty may also be submitted by the persons referred to in § 9 and transmitted electronically."

4. In § 18, the following subsection 2k is added after the second paragraph:

" (2k) § 3 (1) Z 1, § 6 (3) and § 10 (1) and (2), in the version of the Federal Law BGBl. I n ° 112/2012 will be 1. January 2013 in force and will be applied for the first time to the labour market for which the tax liability would be incurred or created after 31 December 2012. "

Article 12

Amendment of the Insurance Tax Act 1953

The Insurance Tax Act 1953, BGBl. N ° 133/1953, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

1. In § 4 para. 3 Z 8 the word order shall be "the registration certificate" through the phrase "the certificate of approval" replaced.

2. In § 5 paragraph 1 Z 3 lit. (b) and (5) shall be the word "Engine Power" through the phrase "Performance of the internal combustion engine" and in paragraph 5, the phrase "in the type certificate or in the decision on the individual approval" through the phrase "in the certificate of approval" replaced.

3. In § 6 para. 3 Z 1 lit. b becomes the word "Engine Power" through the phrase "Performance of the internal combustion engine" and in Z 4 the phrase "a permit certificate" through the phrase "an authorisation certificate" replaced.

4. In Section 12 (3), the following Z 22 is added:

" 22.

§ § 4 para. 3 Z 8, 5 para. 1 Z 3 lit. b and section 5 as well as 6 para. 3 Z 1 lit. b and Z 4, each in the version of the Federal Law BGBl. I n ° 112/2012 will be 1. Jänner 2013 in force. "

Article 13

Amendment of the Motor Vehicle Tax Act 1992

The Motor Vehicle Tax Act 1992, BGBl. No 449/1992, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. In § 2 para. 1 Z 10 the word order shall be "the registration certificate" through the phrase "the certificate of authorisation" and in paragraph 2, the phrase "a permit certificate" through the phrase "an authorisation certificate" replaced.

2. § 5 is amended as follows:

(a) In paragraph 1 Z 2 lit. a receives the previous sublit. dd is the name "ee)" and the word sequence " according to sublit. aa, bb and cc "will be sublit by the word sequence" aa to dd ".

(b) In paragraph 1, Z 2 lit. a is the following sublit. dd inserted:

" dd)

from 1. January 2013 per kilowatt of the power of the internal combustion engine reduced by 24 kilowatts of EUR 0.6, at least EUR 6, in the case of motor vehicles other than passenger cars and combined vehicles, at the most 66 euro; "

(c) In paragraph 2, the word shall be: "Engine Power" through the phrase "Performance of the internal combustion engine" and the phrase "in the type certificate or in the decision on the individual approval" through the phrase "in the certificate of approval" replaced.

3. § 7 (2) reads:

"(2) In the case of unlawful use of a motor vehicle (Section 1 (1) (3)), the tax office is locally competent to obtain the first knowledge of it; if its seat is located in Vienna, then the Finanzamt Wien 8/16/17 shall be the competent authority."

4. In Section 11 (1), the following Z 7 is added:

" 7.

§ 2 (1) Z 10 and Subsection 2, 5 (2) and 7 (2), respectively in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. Jänner 2013 in force. "

Article 14

Amendment of the Act on the Law of the

The Flugabgabegesetz, BGBl. I n ° 111/2010, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

1. In § 3 the following Z 8 is added:

" 8.

The departure of State aircraft within the meaning of Article 3 of the Convention on International Civil Aviation, BGBl. No. 97/1949. '

2. § 5 is amended as follows:

(a) In para. 1 and 3, the amount of the amount shall be replaced by "8 Euro" the amount "7 Euro" .

(b) In paragraph 1, the amount of the amount shall be replaced by: "20 Euro" the amount "15 Euro" .

3. § 7 (4) and (5) are:

' (4) By 31 March each calendar year, the person liable for payment shall send a declaration of duties electronically to the tax office for the previous calendar year.

(5) A Federal Tax Code (BGBl) according to § 201 of the Federal Tax Code (BGBl). No 194/1961, the levy fixed in paragraph 2 shall be due date. '

4. In § 15 the following sentence is added:

"A further evaluation has to be done by 30 September 2014."

5. In § 16, the following paragraph 4 is added:

" (4) § 5 (1) and (3) in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force. "

6. In Appendix 1, the word sequence shall be: "Socialist Libyan Arab Volks-Jamahiriya (Libya)" by "Libya" replaced.

7. In Appendix 2, after the word order "Republic of Sudan" the phrase "Republic of South Sudan" inserted.

Article 15

Amendment of the New Founding Support Act

The New Founding Funding Act, BGBl. I n ° 106/1999, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

1. In § 4 (1), the Z 3 is deleted.

(2) The following paragraph 5 is added to § 6:

" (5) § 4 (1) in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force. "

Article 16

Amendment of the Foundation's Incoming Tax Act

The Foundation's Entry Tax Law, BGBl. I n ° 85/2008, as last amended by the Federal Law Gazette (BGBl). I No 112/2011 and by the BGBl agreement. No 5/2012, shall be amended as follows:

§ 1 shall be amended as follows:

(a) In paragraph 1, the word shall be replaced by the word "on" the word "to" .

(b) In paragraph 4, the following sentence shall be added:

"In the case of donations which are already made before the creation of the private-law foundation or the thus comparable wealth fund, the tax liability arises only with the emergence of the corporation."

(c) (6) (3) is:

" 3.

Benefits of death on account of capital assets within the meaning of § 27 (3) and (4) of the Income Tax Act 1988, with the exception of shares in domestic and foreign capital companies, if the income related to it is the special tax rate of § 27a Article 3 (1) of the Income Tax Act 1988 is applicable. "

Article 17

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

1. In accordance with § 9, the following § 9a is inserted:

" § 9a. (1) In so far as persons actually influence the performance of the obligations of the surcharge and the representatives referred to in § § 80 et seq., they shall exercise this influence to the effect that these obligations are fulfilled.

(2) The persons referred to in paragraph 1 shall be liable for charges in so far as the charges cannot be introduced as a result of their influence. Section 9 (2) shall apply mutatily. "

(2) In § 97 (3), the fifth sentence is deleted and the fourth sentence reads as follows:

" The recipient bears the responsibility for the data security of the communicated content of the execution in the sense of the 2000 Data Protection Act, BGBl. I No 165/1999. '

§ 118a BAO reads as follows:

" § 118a. (1) § 118 shall apply mutagenly to a modest confirmations concerning the existence of the conditions of § 108c (2) (1) of the EStG 1988 in the context of independent research and experimental development, if an expert opinion is submitted after the application. the Forschungsförderungsgesellschaft mbH is requested and subsequently transferred to the tax office, which has the object of assessing the extent to which the information provided by the taxable person is based on the conditions of Section 108c (2) (1) of the EStG 1988. Article 108c (8) of the EStG 1988 shall apply accordingly.

(2) The administrative cost contribution (Section 118 (10)) amounts to 1 000 Euro. In the case of section 118 (11), the administrative cost contribution shall be 200 euros. "

4. In § 125 (1), last subparagraph, the parenthesis shall be "(§ 40 Evaluation Act 1955)" by the parenthesis expression "(§ § 35 and 40 Evaluation Act 1955)" replaced.

5. In § § 188 (5), 191 (5) and 290 (5) and 290 (3), the phrase shall be replaced by the word order "no longer legally existent" the phrase "not or no longer legally existent" as well as to the word order "no longer able to act" the phrase "Not or no longer capable of action" .

6. In § 208 (1) lit. e will replace the line point with a point. § § 208 (1) lit. f and 293c.

7. In § 282 (3), the wording of the text shall be replaced by the wording of the text "(§ 293, § 293b and § 293c)" the parenthesis expression "(§ 293 and § 293b)" .

8. In § 323, the following paragraphs 33 to 35 shall be added in accordance with the provisions of paragraph 32:

" (33) § § 9a and 282 (3), in the version of the Federal Law BGBl. I n ° 112/2012, enter 1. Jänner 2013 in force. § § 208 (1). lit. f and 293c, respectively in the version of the Federal Law, BGBl. I n ° 76/2011, enter 1. Jänner 2013 shall not apply; this shall not apply to corrections made before this date pursuant to Section 293c and to requests for correction submitted before that date in accordance with § 293c.

(34) § 118a in the version of the Federal Law BGBl. I n ° 112/2012 comes with 1. Jänner 2013 in force.

(35) § 125 (1) in the version of the Federal Law BGBl. I No 112/2012 is to be applied for the first time for unit values, which are determined in accordance with § 20c Evaluation Act 1955. "

Article 18

Amendment of the Tax Administrative Organisation Act 2010

The Levy Management Organisation Act 2010, BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 111/2010 is amended as follows:

(1) In § 9, the following paragraphs 3 and 4 are added:

" (3) The Federal Minister of Finance may set up special organisational units with a federal and/or regional scope to run the business of tax and customs administration, insofar as this is appropriate for organisational purposes. is and serves a simple and cost-saving enforcement as well as the needs of a citizen-friendly administration. These organisational units shall act as institutions of the tax authorities in the performance of their duties.

(4) Services of the special organisational units can be set up in the entire Federal territory. The official acts set up by bodies of the special organisational units shall be attributed to the tax authority in the area of which they are responsible, unless a direct order for the individual case has been carried out by a tax or financial criminal authority. the office of the Organes is established. "

2. In § 10 (1), the following sentence is added:

"This shall apply mutatily to the power of the institutions of the tax authorities of the first instance to carry out certain tasks also for other duties of the tax authorities of the first instance."

3. § 15 is amended as follows:

(a) (1) (3) reads:

" 3.

the exercise of the affairs of the tax deduction to be paid by the taxable person referred to under Z 1 in the case of limited taxable persons (Section 99 et seq. EStG 1988); "

(b) According to paragraph 3, the following paragraph 4 is added:

' (4) The Vienna Finance Office (Finanzamt Wien 8/16/17) is responsible for the collection of the standard consumption levy in the cases of intra-Community acquisitions in accordance with Article 1 (2) (2) of the Austrian Financial Regulation (FPC), which is based in Vienna. 1991 and the first approval pursuant to § 1 Z 3 of the Standard Consumer Law 1991; the collection and compulsory introduction of these charges as well as the levying of the normal consumption levy in the case of intra-Community acquisition However, the first authorisation for vehicle dealers is only for its official area. "

4. In § 31, the following subsection (5) is added:

" (5) § 15 (4) in the version of the Federal Law BGBl. I No.112/2012 comes with 1. Jänner 2013 in force. "

Article 19

Amendment of the standard consumption law 1991

The Norm Consumption Act 1991, BGBl. N ° 695/1991, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

(1) § 6a is amended as follows:

(a) In paragraph 1 Z 4, the date shall be: "31 August 2012" by the date "31 December 2014" replaced.

(b) (6) reads:

"(6) In the case of second-hand vehicles which are brought directly from the rest of the Community territory into the territory of the country, the malus shall be reduced in proportion to the development of the value of the vehicle."

2. In § 12a, the previous wording is given the name "(1)" and it's the last half sentence of the first sentence:

"then, upon request, the levy shall be paid by the common value at the time of the termination of the admission to the domestic traffic."

3. In § 12a, the following para. 2 and 3 are added:

" (2) The financial office in whose territory the applicant had his previous domestic (main) residence or habitual residence is responsible for the remuneration in accordance with the first indent of the first subparagraph, for the remuneration in accordance with the second to the second to the first part of the second part of the allowance. The fourth division of the tax office responsible for the collection of the applicant's VAT.

(3) The application may be made within five years from the date of the implementation of the remuneration status. "

(4) The following paragraph 14 is added to § 15:

" (14) § 6a Para. 1 Z 4 in the version of the Federal Law BGBl. I n ° 112/2012, will enter into force on 1 September 2012. "

Article 20

Amendment of the beer tax law 1995

The Beer Tax Act 1995, BGBl. No. 701/1994, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. In § 5 (1), the following sentence is added:

"For beer which has been returned to a tax warehouse (Rückbier), the tax will only be reimbursed or remunerated if the underlying legal transaction has been proven to have been resettled."

2. In § 18 (2) the last sentence is:

"Before the granting of the authorization, security shall be provided in the amount of the beer tax, which shall not apply to the quantities of beer which are likely to be dispatched during a calendar month."

3. § 18 (3) reads:

" (3) The application shall contain all the information on the conditions required for the granting of the authorization. In any case,

1.

the name or company name and address of the applicant;

2.

all information relating to the personal and factual conditions required for the granting of the authorization;

3.

the places of importation of which beer is likely to be dispatched under suspension of taxation;

4.

the nature and quantity of the goods to be sent.

The documents for the verification or the credibility of the information shall be attached to the application. Section 13 (1), (2), (1), (3) and (4), (3) and (4) shall apply mutaly to the granting of the authorization. "

Article 21

Amendment of the Mineral Oil Tax Act 1995

The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I n ° 22/2012, shall be amended as follows:

1. In Section 2 (9), the word sequence shall be replaced by "by the European Community in accordance with the procedure laid down in Article 24 of the Directive referred to in Article 1 (3)" the phrase 'by the European Union in accordance with Article 20 (2) of Directive 2003 /96/EC' .

2. In § 2 para. 10, after Z 2 the word "and" . After the Z 3, the word "or" as well as the following Z 4:

" 4.

in respect of the goods referred to in paragraph 9 ".

3. In § 7a (7) the citation shall be " 2 Z 1 " through the citation " 3 Z 1 " replaced.

4. In § 10, the following paragraph 2a is inserted after paragraph 2:

" (2a) For the purposes of paragraphs 1 and 2, any person or group of persons on whose behalf or on whose behalf the labelled gas oil is used or treated in an illegal manner, as well as any person or group of persons, shall also be deemed to be a user or a treatment person. Association of persons involved in the illegal use or treatment of the marked gas oil. "

5. § 15 (3) deleted.

6. In § 33 (2) the last sentence is:

"Before the granting of the authorization, security shall be provided in the amount of the mineral oil tax, which shall not apply to the quantities of mineral oil likely to be dispatched during a calendar month."

Section 33 (3) reads as follows:

" (3) The application shall contain all the information on the conditions required for the granting of the authorization. In any case,

1.

the name or company name and address of the applicant;

2.

all information relating to the personal and factual conditions required for the granting of the authorization;

3.

the places of importation of which mineral oil is likely to be dispatched under suspension of excise duty;

4.

the nature and quantity of the goods to be sent.

The documents for the verification or the credibility of the information shall be attached to the application. "

8. In § 33, the following paragraph 5 is added:

"(5) For the extinguisher of the authorization, § 28 (1), (2), (1), (3) and (4), (3) and (4) shall apply mutaly."

9. In § 41 (5) the last sentence is:

"§ 23 (8) and (9) shall apply mutagenly for the application and payment of the data."

10. § 64n reads:

" § 64n. (1) § 5 (3) and § 5 (4), first sentence, in each case in the version of the 1. Stability Act 2012, BGBl. I n ° 22/2012, enter 1. Jänner 2013 in force. § 4 (1) Z 6, § 7 including the title and § 7a including the title, in each case in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010 will expire on 31 December 2012.

(2) § 4 (1) Z 6, § 5 (3), § 5 (4), first sentence and § 7, in the version of the Budgetbegleitgesetz 2011, BGBl. I n ° 111/2010, shall continue to apply to goods for which the tax liability is before 1. Jänner 2013 was created. If the person entitled to remuneration for the year 2011 has applied for a remuneration pursuant to § 7a (3) (1) (1), § 7a (1) to (6), in the version of the Budgetbegleitgesetz 2011, are BGBl. I n ° 111/2010, and § 7a (7), in the version of the Federal Law, BGBl. I No 112/2012, if the person entitled to remuneration for the year 2012 is applying for remuneration in accordance with Article 7a (3) (1) (1) and the actual consumption before the 1. Jänner 2013. "

Article 22

Amendment of the Alcohol Taxation Act

The Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. In § 1 para. 6 Z 3 the word sequence with the punctuation mark shall be deleted "in the sense," .

2. § 6 (1) reads:

" (1) The remuneration of the tax for demonstrably loaded with the rule set

1.

Flavourings for the flavouring of beverages or other foods according to § 4 (1) Z 6

2.

Pralines or other foods according to § 4 (1) Z 7

shall be requested in writing at the customs office in whose territory the holding is situated by the holder of a holding which has produced these products. "

3. § 6 para. 2 Z 4 reads:

" 4.

all information relating to the personal and factual conditions required for the payment of the remuneration, "

4. § 14 (3) deleted.

5. In § 41 (2) the last sentence is:

"Before the granting of the authorization, security shall be provided in the amount of the alcohol tax which is not applicable to the products which are likely to be dispatched during a calendar month."

6. § 41 (3) reads:

" (3) The application shall contain all the information on the conditions required for the granting of the authorization. In any case,

1.

the name or company name and address of the applicant;

2.

all information relating to the personal and factual conditions required for the granting of the authorization;

3.

the places of importation of which alcohol is likely to be dispatched under suspension of excise duty;

4.

the nature and quantity of the goods to be sent.

The documents for the verification or the credibility of the information shall be attached to the application. "

7. In § 41, the following paragraph 5 is added after the following paragraph:

"(5) For the erasing of the authorization, § 25 (1) (1) to (5), (2) (1), (1), (4) and (5) and (3) and (4) shall apply mutaly."

8. In § 57, the following paragraph 3 is added:

"(3) In the event of a breach of traffic restrictions, the entire alcohol declared in the relevant severance application shall be deemed to have been manufactured commercially."

Article 23

Amendment of the Sparkling Wine Tax Act 1995

The Sparkling Wine Tax Act 1995, BGBl. No. 702/1994, as last amended by the Federal Law BGBl. I n ° 151/2009, shall be amended as follows:

1. In § 6, according to paragraph 7 of the "(2)" referred to in paragraph 1 "(8)" .

2. In § 15 (2) the last sentence is:

"Before the granting of the authorization, security shall be provided in the amount of the sparkling wine tax, which shall not apply to the quantities of sparkling wine which are likely to be sent during a calendar month."

3. § 15 (3) reads:

" (3) The application shall contain all the information on the conditions required for the granting of the authorization. In any case,

1.

the name or company name and address of the applicant;

2.

all information relating to the personal and factual conditions required for the granting of the authorization;

3.

the places of importation of which sparkling wine is likely to be dispatched under suspension of excise duty;

4.

the nature and quantity of the goods to be sent.

The documents for the verification or the credibility of the information shall be attached to the application. § 10 (1), (2), (1), (3) and (4), (3) and (4) shall apply mutaly to the granting of the authorization. "

4. In § 23 (5) the last sentence is:

"§ 7 (6) and (7) shall apply mutagenly for the application and payment of the data."

Article 24

Amendment of the Tobacco Control Act 1995

The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. In Section 4 (1) (2) (2), the amount of "40 Euro" by the amount "100 Euro" replaced.

2. § 18 para. 2 Z 2 reads:

" 2.

to be included in its tax warehouse or by the registered consignee in the tax territory of the holder of the tax warehouse relating to the tax, "

Section 18 (4) reads as follows:

" (4) With the inclusion of the tobacco products in the operation of the registered consignee, the tax liability shall be incurred, unless they have been obtained in the context of an authorization for tax-free use. Tax debtor is the registered recipient. § 12 (1) to (4), (5a), (7) and (8) shall apply mutagenly for the registration and payment of the tax. "

4. In § 20 (2), the last sentence is:

"Before the granting of the authorization, security shall be provided in the amount of the tobacco tax which is not applicable to the tobacco products which are likely to be dispatched during a calendar month."

Section 20 (3) reads as follows:

" (3) The application shall contain all the information on the conditions required for the granting of the authorization. In any case,

1.

the name or company name and address of the applicant;

2.

all information relating to the personal and factual conditions required for the granting of the authorization;

3.

the places of importation from which tobacco products are likely to be dispatched under suspension of taxation;

4.

the nature and quantity of the tobacco products to be sent.

The documents for the verification or the credibility of the information shall be attached to the application. § 15 (1), (2), (1), (3) and (4), (3) and (4) shall apply mutaly to the granting of the authorization. "

6. In § 27 (5) the last sentence is:

"§ 12 (7) and (8) shall apply mutagenly for the application and payment of the data."

7. § 29a is deleted.

8. According to § 44k, the following § 44l is inserted:

" § 44l. (1) § 4 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 112/2012, occurs with 1. Jänner 2013 in force.

(2) § 4 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 111/2010 shall continue to be applied to goods for which the tax liability is before 1. Jänner 2013 is being created. "

Article 25

Amendment of the Tobacco monopoly Act 1996

The Tobacco Monopoly Act 1996, BGBl. No. 830/1995, as last amended by the Federal Act BGBl. I n ° 111/2010, is amended as follows:

1. In Section 14a (2), the first sentence reads:

"(2) The Solidarity and Structural Funds shall be used for the collection, management and distribution of the surcharges set out in accordance with section 38a (1)."

2. In § 23 the following paragraph 4 is inserted and the previous paragraph 4 becomes para. 5:

" (4) Each federal state can each be set up in Vienna at the maximum of two tobacco shops, which are intended to be used as a school-leaving nature (§ 27 para. 2 Z 2). These are to be referred to in the order of employment as "tobacco specialist business for training purposes" and have to offer training measures for trafictors. "

3. § 25 (7) is amended as follows:

a) In Z 6, the word "or" is replaced by a dash.

b) In Z 7, the point at the end by the word "or" replaced.

(c) The following Z 8 shall be added:

" 8.

a tobacco shop provided for by the Monopolverwaltung GmbH as a school-leaving nature is to be awarded, and one of the organisations listed in section 27 (2) (2) is to be advertised and the business premises alone are available to the business premises. "

4. In Section 27 (1), in Z 10 the point is replaced by a stroke point and the following Z 11 is added:

" 11.

if the applicant is not able to prove the successful completion of the tobacco dealer seminar offered by the Monopolverwaltung GmbH and the Austrian Chamber of Commerce. "

Section 27 (2) reads as follows:

" (2) To apply exclusively to a tobacco specialist business

1.

natural persons,

2.

, provided that the management of this tobacco business is intended as a training penal for the training of tobacco trafias, the victims of war or the disabled persons who are in the Advisory Council pursuant to Section 10 of the Act on Disability of Persons with Disabilities 1969, BGBl. No 22/1970, as well as legal persons who are the sole proprietor of these organisations. '

6. In § 31 (3), the following sentence is added:

" If the service of the family is interrupted by one or more carence holidays after the birth of a child, these periods shall be at the maximum of ten months to the required periods of full-time employment. Employment. "

7. In § 32, the following paragraph 6 is added:

" (6) The awarding of training offences is carried out by the occupancy commission at the request of the Monopolverwaltung GmbH for five years each. In the case of satisfactory guidance as a school offender, extensions to the employment contract shall be allowed for five years each. "

8. § 34 para. 2 reads:

"(2) The employment contract shall be concluded for an indefinite period, unless it is established in advance that the tobaccos are to be operated only within a certain period of time or as a school-leaving nature (Article 27 (2) (2))."

9. In Section 35 (2), the point shall be replaced by a stroke in Z 6, and the following Z 7 shall be added:

" 7.

if the tobacco trafik is not run as a school offender (§ 27 para. 2 Z 2). "

Section 35 (4) reads as follows:

" (4) The dismissal has

1.

in the cases referred to in paragraph 2 (2) (2) to (4), where there are special grounds for suspivity or to a lesser extent,

2.

in the cases referred to in paragraph 2 (7)

A written warning under threat of termination by the Monopolverwaltung GmbH to be assumed. The Monopolverwaltung GmbH may, together with this warning, impose a fine according to paragraph 6. "

Article 35 (6) reads as follows:

" (6) The Monopolverwaltung GmbH may, in agreement with the Landesgremium (Landesgremium) der Tabaktrafikanten (Landesgremium der Tabaktrafikanten), instead of a termination in accordance with paragraph 2 (2), (3) or (5), a fine of not more than ten per cent in the case of special reasons for consideration. of the average monthly turnover of tobacco products of the preceding 12 months. The fines collected are to be transferred to the welfare institution of the tobacco trafiedges. "

Section 38 (5) reads as follows:

" (5) The trade margin for cigarettes shall not be less than 95% of the margin resulting from the weighted average price laid down in Section 4 (4) of the Tobacco Control Act 1995. The margin of trade in fine-cut shall not be less than 95% of the margin resulting from the weighted average price according to Article 4 (5) of the Tobacco Control Act 1995. "

13. § 38a (1) reads:

" (1) For tobacco purchases of tobacco trafiedges in wholesale trade in the period of 1. From January 2008 until 31 December 2009, the wholesaler has to pay a surcharge equivalent to 10% of the trade margins covered by these purchases in accordance with Section 38.

For purchases of tobacco trafiedges in wholesale in the period of 1. January 2013 until 31 December 2015, the wholesaler for cigarettes shall have the following surcharges:

-

of 1. January 2013 to 31 December 2013 a surcharge of 50 euro cents per 1 000 units

-

of 1. January 2014 to 31 December 2014 a surcharge of 30 euro cents per 1 000 units

-

of 1. January 2015 to 31 December 2015 a supplement of 10 euro cents per 1 000 units.

This supplement is dedicated to the Solidarity and Structural Funds for tobacco trafiedges (§ 14a) and at the latest by 25. of the calendar month following the month of delivery to that month. "

14. In accordance with § 47e, the following § 47f is added:

" § 47f. Section 38 (5) in the version of the Federal Law BGBl. I n ° 112/2012, occurs with 1. Jänner 2013 in force. "

Article 26

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. No 104/2010, shall be amended as follows:

(1) § 29 is amended as follows:

(a) the second sentence of paragraph 2 is:

" The monthly period begins with self-disclosure fees (§ § 201 and 202 BAO) with the self-indication, in all other cases, with the announcement of the levies or liability claims to run and may be made by granting payment facilities (§ 212 BAO) shall be extended to a maximum of two years. "

(b) In accordance with paragraph 6, the following paragraph 7 is added:

"(7) If a self-indication concerning advance payments of VAT is refunded in the course of the declaration of turnover tax year, there is no need for any allocation of the reduction amounts to the individual pre-registration periods concerned."

2. § 31 (5) second sentence reads:

"In the case of financial misdeeds according to § 49a FinStrG, the criminality shall be lost if this period of time has elapsed from the end of the display period pursuant to Section 121a (4) BAO or the notification period pursuant to § 109b (6) EStG 1988."

3. In Section 38 (1), the word order shall be "a smuggling, a deposit or an evasion of input or exit taxes or a waste collection pursuant to section 37 (1)" through the phrase "the collection, the smuggling, the evasion of entry or exit taxes or the handling of the waste according to § 37 (1)" replaced.

4. In § 38a para. 1 lit. a becomes the phrase "the smuggling, the removal of the waste or the evasion of entry or exit charges" through the phrase "the collection, the smuggling, the evasion of entry or exit taxes or the handling of the waste according to § 37 (1)" replaced.

5. § 39 is amended as follows:

(a) In paragraph 1, lit. b becomes the phrase "Apparent transactions and" through the phrase "Apparent transactions or" replaced.

(b) In paragraph 2, the word order shall be "to obtain unwarranted delivery credit" through the phrase "Reduction of duties" replaced.

6. In Section 48b (2), the amount of the amount shall be replaced by the amount of "50 000" the amount "100 000" and to the point of the amount "5 000" the amount "10 000" .

7. § 51 para. 1 lit. e is:

" e)

(a) measures of the customs supervision or other official or administrative supervision and control provided for in the tax or monopoly provisions, hinder or prevent, or the obligation to take part in such measures, infringes, "

8. § 56 (2) reads:

" (2) For the affixing, writing, file endorsements, submissions, erleaches, deadlines and penalties, unless otherwise specified in this Federal Act, the provisions of the third sentence shall apply. Section as well as section 114 (3) of the Federal Tax Code accordingly. "

9. § 58 para. 1 lit. g is:

" (g)

the Finanzamt Wien 9/18/19 Klosterneuburg, if in the cases of lit. c, d or f a tax office with a general task circle with seat in Vienna would be responsible. "

10. In § 65 paragraph 1 lit. a becomes the phrase "at the Finanzamt Wien 1/23 as the institution of all the financial offices of the countries of Vienna, Lower Austria and Burgenland," through the phrase "at the Finanzamt Wien 9/18/19 Klosterneuburg as its institution and as the institution of all the financial offices of the Länder of Lower Austria and Burgenland," replaced.

11. In § 68 (3), the parenthesis shall be " (§ 36 paragraph 3 Z 1 of the Labour Constitution Act, BGBl. No. 22/1974) " by the parenthesis expression "(Section 36 (2) (1) of the Labour Constitution Act)" and the parenthesis "(Section 36 (2) (2) (2) of the Labour Constitution Act)" by the parenthesis expression "(Section 36 (2) (3) of the Labour Constitution Act)" replaced.

12. § 80 reads:

" § 80. The authorities and offices of the Federal Financial Administration shall, if within their area of service, have a suspicion of the existence of a financial offence, the competent financial authority of first instance in accordance with § 58 , where they do not have to intervene themselves as such. Furthermore, the tax authorities are empowered to submit to the competent financial authority the results of audit, control and surveillance measures for the financial criminal assessment. "

13. In § 99 (2), the following sentence is added:

"The institutions entrusted with such a measure shall also have the powers of the institutions of the financial criminal authorities."

14. The entry rate in § 137 reads:

"The copy of the discovery has to contain:"

15. In § 146 paragraph 2 lit. b enters the position of the clamp expression " (§ 53 para. 1 lit. b) " the parenthesis expression "(§ 53 (1))" .

16. In Section 150 (4), the phrase shall be replaced by the phrase "in accordance with paragraph 1" the phrase "pursuant to paragraph 2" .

17. The entry sentence in § 162 (1) reads:

"The preparation of the appeal decision shall contain:"

18. § 172 (1) first sentence reads:

" The collection, protection and introduction of financial penalties and penalties, as well as the enforcement of liability and the assertion of liability, are the responsibility of the financial authorities of the first instance, which are also subject to administrative assistance by the tax authorities. can be taken. "

19. In § 194a the expression "Finanzamt Wien 1/23" by the expression "Finanzamt Wien 9/18/19 Klosterneuburg" replaced.

20. § 205 shall be amended as follows:

(a) The headline before § 205 reads:

"To § § 195 and 196"

(b) In § 205 the following sentence shall be added:

"It is not necessary to impose a flat-rate contribution in accordance with § 196 para. 2 of the StPO."

21. § 212 is amended as follows:

(a) In paragraph 1, the last sentence is deleted.

(b) According to paragraph 1, the following paragraphs 2 to 5 are inserted:

" (2) In its decision, the regional court has to limit itself to the decision whether the court should be entitled to the act as a financial misdeed. It has to be stated in the decision on the grounds on which it is responsible or refusing to exercise jurisdiction.

(3) The decision of the Regional Court may be appealed to the Oberlandesgericht by the Public Prosecutor's Office, the Public Prosecutor's Office and the accused person; a period of fourteen days since the notification of the appeal shall be filed against the Court of Appeal. Decision open.

(4) A decision of the Regional Court or the Oberlandesgericht, which pronounce jurisdiction, does not bind the court in the further proceedings.

(5) After a final rejection of the jurisdiction, a criminal procedure can only be conducted if the resumption in accordance with § 220 has been granted. "

(c) The previous paragraph 2 shall be replaced by the sales designation "(6)" .

22. § 221 (3) reads:

"(3) In addition, the provisions of section 212 (2) to (5) shall apply."

23. In § 254 (1) after the expression "§ 29" the word "sensual" inserted.

24. § 265 (1) (1) reads:

" (1r) § 58 (1) (g), § 65 (1) (lit). a and § 194a in the version of the Federal Law BGBl. I n ° 112/2012 will be 1. Jänner 2013 in force. "

Article 27

Amendment of the export refund law

The export refund law, BGBl. N ° 660/1994, as last amended by Federal Law BGBl. N ° 124/2003, shall be amended as follows:

Section 7 (2) reads as follows:

" (2) evasion and negligent shortening of entry or exit charges pursuant to paragraph 1 are financial offences within the meaning of the financial criminal law, BGBl. No 129/1958, and to penalise it. § § 38, 38a, 39, 41 and 53 (2) of the Financial Criminal Law also apply to the evasions of entry or exit charges pursuant to paragraph 1. "

Fischer

Faymann