Tax Amendment Act, 2012 – Abgäg 2012

Original Language Title: Abgabenänderungsgesetz 2012 - AbgÄG 2012

Read the untranslated law here: https://www.global-regulation.com/law/austria/2996957/abgabennderungsgesetz-2012---abgg-2012.html

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112. Federal law, with which the EU mutual assistance law is adopted and the income tax Act 1988, the Act of 1988, to birth - control law, the value added tax Act 1994, the assessment Act 1955, the farmers social insurance law, the land appraisal Act 1970, the fees Act 1957, Gambling Act, the real estate transfer tax act 1987, the insurance Control Act 1953, the road tax Act 1992, the flight tax law, the new start-up Promotion Act, the Foundation tax input, the Federal fees order, the tax administration organization act 2010, standard consumption levy Act 1991, the Reinheitsgebot 1995, the fuel tax Act 1995 , change the law on alcohol control, the Schaumwein Tax Act 1995, the tobacco tax act of 1995, the tobacco monopoly Act 1996, the financial Penal Code and the export refund law (tax amendment Act, 2012 – AbgÄG 2012)

The National Council has decided:

Article 1

Federal Act to implement the 2011/16/EU directive on administrative cooperation in the field of taxation and repealing of Directive 77/799/EEC (EU assistance Act EU-AHG)

Table of contents

 



1 article General provisions



§ 1.



Scope of application and applicable law



§ 2.



Definitions



§ 3.



Jurisdiction



2 section exchange of information on request



§ 4.



Requests from other Member States



§ 5.



Deadlines



§ 6.



The request to other Member States



3. section further information exchange



§ 7.



Automatic exchange of information



§ 8.



Spontaneous information to other Member States



§ 9.



Spontaneous information from other Member States



4 section other forms of administrative cooperation



§ 10.



Presence of officials of other Member States in the domestic



§ 11.



Presence of domestic servants in other Member States



§ 12.



Simultaneous controls



§ 13.



Request for service to other Member States



§ 14.



Requests for notification by other Member States



5 article General provisions



§ 15.



Use and disclosure of information and documents



§ 16.



Feedback



§ 17.



Standard forms and means of communication



§ 18.



Exchange of information with third countries



§ 19.



Data protection



§ 20.



Languages



6 article final provisions



§ 21.



Agreements with other Member States



section 22.



Entry into force



section 23.



Enforcement 1 section

General terms and conditions

Scope of application and applicable law

This federal law regulates § 1 (1) the implementation of mutual assistance between Austria and the other Member States of the European Union (Member States) in the exchange of information, the taxes due to the 2011/16/EU directive on administrative cooperation in the field of taxation and repealing of Directive 77/799/EEC (mutual assistance directive) called for the implementation and enforcement of the domestic law of the Member States which in paragraph 2 , OJ No. L 64 of the 11.03.2011 S. 1, are expected to be significant. As far as in this Federal Act, except section 4 para 6, provisions other federal laws referenced in, these are to apply in their respectively valid version.

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

(3) irrespective of paragraph 2 this Act does not apply to 1 VAT;

2. customs duties;

3. consumption taxes, which are covered in other legislation of the Union on cooperation between the administrative authorities of the Member States;

4. mandatory contributions to social security funds, to provide to the Member State, a subdivision of the Member State or public social security institutions are;

5. fees collected for certificates issued by authorities and similar documents and 6. contractual fees such as payments to public utilities.

(4) the judicial cooperation after the extradition and mutual legal assistance Act (ARHG), Federal Law Gazette No. 529/1979, according to the Federal Act on judicial cooperation in criminal matters with the Member States of the European Union (EU-JZG), Federal Law Gazette I no. 36/2004, according to intergovernmental agreements shall remain unaffected.

(5) unless this federal law States otherwise, providing requested information or the conduct of requested official investigations depends on the provisions of assistance implementation Act ADG, Federal Law Gazette I no. 102/2009.

Definitions

2. (1) within the meaning of this Federal Act of 1 means "Mutual assistance directive" the directive referred to in article 1, paragraph 1;

2. 'competent authority' of a Member State the authority, which has been called as such by the Member State. A central liaison office, a Liaison Department or a competent official, which operate in accordance with the mutual assistance directive, apply for authorization in accordance with article 3, paragraph 1 also as the competent authority;

3. "central liaison office" which as such notified body for the connections to the other Member States on the territory of administrative cooperation is responsible responsible;

4. "Liaison" any other body than the central liaison office, which is named as such to in accordance with the mutual assistance directive to exchange information directly.

5. is "responsible officers" any officials who authorized the direct exchange of information in accordance with the mutual assistance directive;

6. "applicant authority" means the central liaison office, a Liaison Department or any competent officials of a Member State which makes a request for assistance on behalf of the competent authority;

7 "requested authority" the central liaison office, a Liaison Department or any competent officials of a Member State who receives a request for assistance on behalf of the competent authority;

8 "administrative enquiries" all checks made by the Member States in the exercise of their duties, investigations and other actions with the aim to ensure the proper application of tax legislation;

9 "Exchange of information on request" the exchange of information on the basis of a request from the requesting Member State to the requested Member State in a particular case is;

10 "automatic exchange of information" the systematic delivery of predetermined information to another Member State without prior request in regular, in advance certain intervals. Available information are those that are included in the tax files of the Member State transmitted the information, and that can be obtained in accordance with the procedure for the collection and processing of information of the Member State concerned in accordance with article 8 of the mutual assistance directive;

11 "spontaneous exchange of information" the non-systematic transmission of information at any time to any other Member State without prior request.

12 'person' a) a natural person;

(b) a legal person;

c) an Association of persons the legal capacity was recognized that has, but not on the status of a legal person to or d) all other legal arrangements, kind and form - with or without legal personality - the assets, own or manage which including income obtained from it are subject to the taxes covered by this federal law;

13 "on electronic means" the use of electronic equipment for the processing (including data compression) and to store data and use of wire, radio, optical technologies or other electromagnetic process;

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

15 'competent tax authority' after the Austrian procedural legislation for the taxation of the person affected by the performance of assistance or for the conduct of the investigations necessary for the performance of the assistance or findings each Austrian tax authority in Affairs of State and municipal taxes the Austrian provincial responsible for the elevation of the respective country or poll tax or municipal authority.

(2) as far as the designations employed in this federal law relating to natural persons, the selected form applies to both sexes.

Jurisdiction

3. (1) competent authority within the meaning of section 2 para 1 No. 2 and central liaison office in the sense of § 2 para 1 is no. 3 in Austria, the Federal Minister of finance or his authorised representative. Him is Z 4 the any establishment and authorization of joints in the sense of § 2 para 1 or of competent staff in the sense of § 2 para 1 sub-para. 5.


(2) the Federal Government has at the request of a country or a Community assistance in accordance with this Federal Act in the taking of provincial and municipal taxes. Requests for assistance are in Affairs of State and municipal taxes to deliver by the provincial or municipal authorities to the central liaison office within the meaning of paragraph 1.

2. section

Exchange of information on request

Requests from other Member States

§ 4 (1) at the request of the requesting authority of a Member State conveys the central liaison office to the applicant authority referred to, who owns it or that it has received in the wake of investigations provided this information for the purposes referred to in article 1, paragraph 1 are expected to be substantially all in article 1, paragraph 1. Original documents shall be at the request of the other Member State, insofar as this is allowed under Austrian law.

(2) to obtain the requested information or to carry out the requested administrative enquiries the central liaison office going after the same procedure that would apply it when it would act on its own initiative or at the request of another Austrian authority. For this purpose, the central liaison office will forward the request to the tax authority for the procurement of information or carry out the necessary investigations. Before forwarding the request to the competent tax authority verifies the central liaison office the request to its formal correctness and completeness and forward it back, if necessary, to the Elimination of the defect to the requesting authority.

(3) the central liaison office provides no information if the requesting Member State the usual sources of information has not exhausted 1st, him standing to obtain the requested information available without compromising the achievement of the target;

2. the procurement for Austrian taxation purposes with Austrian legislation would be incompatible;

3. whose procurement the requesting Member State in the reciprocal case in turn would be unable for legal reasons;

4. transfer led to the disclosure of a commercial, industrial, commercial or professional secret or of a commercial process, or the disclosure to public policy (ordre public) was injured.

(4) a Member State referred to in paragraph 1 information, request the central liaison office has to get that even if Austria do not needs this information for its own tax purposes for obtaining information about the disposal measures. This obligation is subject to the restrictions according to par. 3, and these however not be interpreted, that Austria can only refuse the provision of information because it has no private interest in such information.

(5) section 3 is in no case be interpreted, as Austria could only reject the provision of information, because the information at a Bank, a credit institution other, agent, representative or trustee is located, or because they relate to a person to ownership.

(6) irrespective of paragraph 5, the central liaison office issued no information if this information concerns prior to the January 1, 2011 tax periods and when providing this information on the basis of article 8 paragraph 1 of Directive 77/799/EEC on mutual assistance between the competent authorities of the Member States in the field of direct taxation, OJ No. L 336 of the implementation p. 15 in accordance with § 4 EC assistance Act EC AHG, BGBl. No. 657/1994 amended on 11 March 2011, would have can be denied, if before this time around they would be asked.

Deadlines

§ 5 (1) provides the central liaison office the information referred to in article 4, paragraph 1 as soon as possible, but no later than six months after the date of receipt of the request at the disposal. The central liaison office is already in the possession of this information, so they will be provided within two months from that date.

(2) in certain particularly bearing cases others may be agreed between the central liaison office and the requesting authority as the time limits laid down in paragraph 1.

(3) the central liaison office confirmed the requesting authority without delay, but no later than seven working days after receipt of the request, if possible, to electronically receive this request.

(4) the central liaison office shall inform the applicant authority within one month after receipt of the request on any existing defects in the request and, if necessary, additional background information. In this case, the period referred to in paragraph 1 on the day after the receipt of the additional information requested by the requested authority.

(5) is the central liaison office unable to respond to a request for timely shall inform the requesting authority immediately, at the latest however within of three months after receipt of the request, the reasons which prevent a timely response, as well as the time at which she can fulfil the request expected to.

(6) is the central liaison office not in possession of the requested information, and not in a position to comply with the request, or refuses it for the reasons referred to in article 4, para. 3 and 6, to meet him, so it shares the requesting authority without delay, but not later than within one month after receipt of the request, with the reasons.

The request to other Member States

6. (1) the central liaison office delivered the requested authority of the other Member State the request provided by the competent tax authorities to grant the information referred to in article 1, paragraph 1, which are expected to be significant for Austrian taxation purposes. Original documents can be requested, as far as they are necessary for the further procedure. Before forwarding this request on the requested authority of the other Member State, checks the central liaison office this request on their formal correctness and completeness and forwards it back, if necessary, to the Elimination of the defect to the requesting assistance competent tax authority.

(2) the central liaison office makes a request in accordance with paragraph 1 only on the condition that the tax authorities have exhausted the usual sources of information available to obtain the requested information available without compromising the achievement of the target.

3. section

Another Exchange of information

Automatic exchange of information

§ 7 (1) the central liaison office transmitted by way of the automatic exchange of information the competent authority of any other Member State information in relation to tax periods from 1 January 2014, that of persons residing in that other Member State in the following specific types of income and assets are available: 1. remuneration from self-employed work, 2. Supervisory Board or Board of Directors remuneration, 3rd life insurance products that are covered by other legal acts of the European Union on the exchange of information or comparable measures , 4. pensions and 5. ownership of immovable property and income from it.

(2) from other Member States in the framework of the automatic exchange of information detailed information are immediately forwarded to the competent tax authorities of the central liaison office.

(3) the further details of in paragraph 1, provided for compulsory automatic exchange of information are determined by regulation of the Federal Minister of finance.

Spontaneous information to other Member States

8. (1) the Central Liaison Office submitted the competent authority of any other Member State concerned without prior request the information referred to in article 1, paragraph 1 in the following cases: 1. grounds for supposing that a loss of tax in the other Member State exist.

2. a taxpayer receives a tax reduction or exemption in Austria, which would have a tax increase or a taxation in the other Member State the consequence;

3. business relationships between a taxpayer of in Austria and a taxable person of another Member State are routed through one or more other countries in such a way, in one of the two or may result in two Member States the tax savings.

4. There are grounds for supposing that a saving of tax by artificial transfers of profits enterprises within a group;

5. in Austria, a situation has been determined related information that have been transmitted by the competent authority of another Member State Austria, who might be expected to be significant for the establishment of tax in the other Member State.

(2) in addition, the central liaison office can transmit all the information of which it has knowledge, and that can be for the competent authorities of the other Member States of benefit, the competent authorities of the other Member States by way of the spontaneous exchange of information.


Forwarded by them unsolicited to the central liaison office (3) which reached the competent tax authorities to note and information appropriate to forward to other Member States in the framework of the spontaneous exchange of information. The deciding what information was the spontaneous exchange of information pursuant to paragraph 2 into account, is the competent tax authorities within the framework of its discretion.

(4) the central liaison office transmitted the information referred to in paragraph 1 as soon as possible to the competent authority of any other Member State concerned, at the latest one month after they have become available to the central liaison office.

Spontaneous information from other Member States

Information incoming from other Member States in the framework of the spontaneous exchange of information article 9 (1) be immediately forwarded to the competent tax authorities of the central liaison office.

(2) the central liaison office confirmed no later than seven working days after receipt of the information, as far as possible by electronic means the competent authority that has transmitted the information immediately, the receipt of the information.

(3) the competent tax authorities consider this information and take any findings in the sense of § 8 para 1 lit. e immediately to the central liaison office continues.

4 section

Other forms of administrative cooperation

Presence of officials of other Member States in the domestic

§ 10 (1) can arrange the central liaison office with another Member State, that among the central liaison office or the competent tax authority duly authorised officials of the requesting authority for the purpose of the exchange of information in accordance with § 1 para 1: may be present conditions 1 in the offices, where the tax authorities pursue their activities;

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

(2) the powers of foreign officials are limited to the activities referred to in paragraph 1. The central liaison office has to ensure that only such information is issued the authorized officials of the requesting authority, which may be granted pursuant to article 4 and which do not fall under section 4 paragraph 3. Is the requested information in documents, to which the staff of the central liaison offices and the tax authorities have access, copies of these documents will be handed out the staff of the requesting authority.

(3) the agreement referred to in paragraph 1 may provide that officials of the applicant authority who are present during administrative enquiries, may in the presence of an officer of the central liaison offices and the tax authorities interrogate individuals in Austria and check records. These measures are permitted only with the written consent of the concerned individuals. Also in this case the investigation is a staff member of the central liaison office, the competent tax authority or one in Austria pursuant to § 3 para 1 authorized staff. It is to monitor compliance with the provisions of national law relevant to the investigation. The exercise of coercive power with a staff of the requesting authority on the territory of Austria is excluded.

(4) authorised officials of the requesting authority, which are referred to in paragraph 1 in Austria, may submit at any time a written power of Attorney, emerge from which their identity and official position.

Presence of domestic servants in other Member States

11. (1) the central liaison office may agree with another Member State, that among by the requested Member State duly authorised staff of the central liaison office or the competent tax authority for the purpose of the exchange of information in accordance with § 1 para 1: must be present conditions 1 in the offices where the administrative authorities of the requested Member State exercising their activity;

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

(2) unless this is permitted under the legislation of the requested Member State, it can called agreement stipulate that officials of the central liaison office or the competent tax authority, which are present during administrative enquiries, interview individuals and may examine records in para 1.

(3) authorized employees of the central liaison office or the competent tax authority, which are referred to in paragraph 1 in the requested Member State, may submit at any time a written authorization to be issued by the central liaison office, emerge from which their identity and official position.

(4) authorised staff of the competent tax authority considered competent staff in the sense of § 2 para 1 Z 5 for purposes of their visit in the requested Member State.

Simultaneous controls

Section 12 (1) on a proposal from the competent tax authority may agree to the central liaison office with one or more Member States, in their own territory to perform a simultaneous examination of one or more persons of common or complementary interest. Aim is the information thereby obtained and the knowledge required for the agreement of the test in advance to Exchange, as far as this is permitted according to § 4.

(2) the competent tax authority to determine which person or which people it proposes for a simultaneous examination. The central liaison office shall inform the concerned Member States, justified the selection and specifies the time, in which simultaneous testing should be performed.

(3) another Member State proposes a simultaneous examination, the competent tax authority shall decide whether it will participate in the simultaneous examination. The central liaison office tells the consent or the justified rejection of the other Member State.

(4) the central liaison office shall appoint a staff responsible for the supervision and coordination of simultaneous examination.

Request for service to other Member States

13. (1) the central liaison office may request another Member State to delivery of all acts and decisions of the competent tax authority, which related to the application of legislation on taxes covered by this federal law in Austria, to the addressee.

(2) requests for notification contains details regarding the subject matter of the Act to be served or the decision to be as well as name and address of the addressee and any other information which may facilitate identification of the addressee.

(3) the central liaison office is only a request for service under this provision, if it is not possible to the competent tax authority, the delivery in accordance with the provisions of the Act of delivery, BGBl. make, no. 200/1982, or if the delivery would cause disproportionate difficulties. The central liaison office or the competent tax authority can deliver directly each document by registered mail or by electronic means a person in the territory of another Member State.

(4) the central liaison office shall transmit information about caused deliveries to other Member States the competent tax authorities.

Requests for notification by other Member States

Section 14 (1) at the request of the competent authority of a Member State causes the central liaison office in accordance with the provisions of the Act of delivery the delivery of all acts and decisions by administrative authorities of the requesting Member State, the taxes in its territory with the application of the legislation on which under the mutual assistance directive related, to the addressee.

(2) the central liaison office immediately informs the requesting authority, what caused was due to the request for notification, and in particular, what day of the Act or the decision was delivered to the addressee.

5. section

General implementing provisions

Use and disclosure of information and documents

15. (1) the information submitted in accordance with the mutual assistance directive in any form between Member States, are subject to the obligation of secrecy and enjoy the protection afforded by national law of the Member State of that received it for similar information. This information may be used for the application and enforcement of the domestic laws of the Member States relating to the taxes referred to in article 1, paragraph 2, including the perception of legal control and supervisory powers.


(2) this information may 2010/24/EU to the determination and enforcement of other taxes and duties referred to in article 2 of the directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ No. L 84 of March 31, 2010 p. 1, or be used for the assessment and collection of compulsory contributions to social insurance. In addition, they are allowed in connection with financial punishment administrative or judicial proceedings of financial and tax proceedings of the countries, without prejudice to the General rules and regulations on the rights of the accused and witnesses in such proceedings.

(3) with the consent of the competent authority of the Member State which transmitted information in the framework of the mutual assistance directive, and in accordance with the legislation of the Member State of the competent authority that receives the information, is allowed only in so far as this, the information received in the framework of the mutual assistance directive and documents for others may use called purposes in para 1. This approval is granted when the information in the Member State of the competent authority that transmitted the information that may be used for similar purposes.

(4) the competent authority of a Member State of considers that information that it has received from the competent authority of Austria, could be for the competent authority of a third Member State for the purposes of benefits referred to in paragraph 1, is so she can this the latter competent authority provided share information, that such disclosure in accordance with the mutual assistance directive and the rules laid down in this law and procedure is carried out. It must notify its intention the central liaison office, to disclose the information to a third Member State. The central liaison office can tell within ten working days after receipt of the notification of the intended disclosure that it does not agree to the disclosure of the information. Is the central liaison office of considers that information which it has received from the competent authority of another Member State, could be for the competent authority of a third Member State for the purposes of benefits referred to in paragraph 1, it may disclose this information of the latter competent authority, by analogy with application of the provisions of this paragraph. The dissemination to the competent authority of the third country has to wait but at least until the end of the period referred to in the third sentence of this paragraph.

(5) the approval to the use of information in accordance with paragraph 3, whose passing occurred, in accordance with paragraph 4 shall be issued only by the competent authority of the Member State from which the information is provided.

(6) information, reports, certificates and other documents or certified true copies of documents or extracts, which has received the requested authority and communicated the central liaison office in accordance with the mutual assistance directive and this federal law, can be used by the competent authorities of in Austria in the same manner as evidence as relevant information, reports, certificates, and other documents of an Austrian authority.

Feedback

§ 16 conveys a competent authority in accordance with paragraph 4 or 8, so she can ask the competent authority which receives the information, provide feedback to. Will be asked to provide feedback so the competent authority which has received the information without prejudice to the applicable provisions of their Member State to protect of the secrecy of tax law and data protection, the competent authority that has transmitted the information, submitted the feedback as soon as possible and no later than three months after the announcement of the result of the use of the requested information.

Standard forms and means of communication

Submitted 17 (1) requests for information and administrative enquiries referred to in sections 4 and 6 as well as the corresponding replies, receipts, requests for additional background information and communications about the inability of or the refusal will as far as possible using a standard form § 4 para 3 and 6, and article 5, par. 3 to 6 the fulfillment of the request in accordance with that paragraph 2 of the mutual assistance directive adopts the European Commission according to the procedure referred to in article 26. Reports, certificates and other documents or certified true copies of documents or extracts can be added to the standard form.

(2) the standard form sheet referred to in paragraph 1 includes at least the following information, which you must submit the requesting authority: 1. the name of the person, which applies the examination or investigation;

2. the tax purpose to which the information be requested.

The requesting authority shall name and address of each person of who is accepted by the that she has the required information, as far as known. She can provide also other information about, which could facilitate the acquisition of information by the requested authority.

(3) the spontaneous exchange of information and its confirmation in accordance with sections 8 and 9, requests for notification in accordance with article 13 and feedback in accordance with sections 14 and 16 are made with the help of the European Commission according to the procedure referred to in article 26 para. 2 of the mutual assistance directive of adopted standard form sheet.

(4) the automatic exchange of information pursuant to § 7 of one by the European Commission according to the procedure referred to in article 26 para. 2 of the mutual assistance directive realised electronic standard format.

Exchange of information with third countries

The central liaison office receives 18 (1) information that is expected to be significant for the implementation and enforcement of the Austrian law on the in section 1, paragraph 2 taxes referred to by a third country, the central liaison office may this information - if it is allowed on the basis of an agreement with the third country concerned - the competent authorities of the Member States for which this information of use could be , and make available to all requesting authorities.

(2) the central liaison office may disclose the information received in accordance with the mutual assistance directive and this federal law to a third country, if 1 the disclosure in accordance with the Austrian provisions on the transfer of personal data to third countries is available, 2. the information for the appropriate tax assessment in a third country can be expected to be significant, 3. the competent authority of the Member State, the information is provided by the , agrees with the delivery and 4 committed the affected third country cooperation, which is necessary for the determination of the irregularity or illegality of alleged against the tax laws or contrary to them transactions.

Data protection

§ 19. At the completion of this Federal Act is the data protection Act 2000 (DSG 2000), Federal Law Gazette I no. 165/1999, to apply. The existing after the DSG 2000 notification, information and disclosure requirements (§ 17 para 3, 24 paragraph of 4 and 26 para 2 DSG 2000) do not exist to the extent as far as this is required for protecting important foreign policy, financial or economic interests of the Republic of Austria or the European Union.

Languages

Section 20 (1) seek cooperation, including requests for notification, and attached documents may be drafted in the languages that between the requested and the requesting authority have been agreed.

(2) a translation in the official language or one of the official languages of the Member State of the requested authority only in special cases will be attached such request if the requested authority justified the request of such a translation.

6 article

Final provisions

Agreements with other Member States

§ 21. This Federal Act does not preclude the application of bi - or multilateral agreements or administrative agreements with other Member States which provide for cooperation beyond the scope of the mutual assistance directive comprehensive.

Entry into force

22. (1) this federal law with 1 January 2013 enter into force. At the same time the EC assistance Act enters EC AHG, BGBl. No. 657/1994, override. § 7 shall apply for the first time from 1 January 2015.

(2) this Act is to apply also to request provided before January 1, 2013, if they are not done yet at the time of entry into force of this federal law.

Enforcement

section 23. The Federal Minister of finance is entrusted with the execution of this Federal Act.

Article 2

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 22/2012, is amended as follows:

1 paragraph is amended as follows 3 paragraph 1:

(a) in Z 3 lit. c and Z 6 is replaced by the reference to "Article 4a para. 3" quoted "§ 4a No. 1".

(b) in Z 3 lit. d is the reference to "paragraph 4a subpara 1 lit. (b)"replaced the reference to"Article 4a par. 3 No. 2".

(c) in Z 10 lit. f is the fifth tick mark: "-"

in a region be made, for the proven at the beginning of each calendar month of the activity an increased security risk exists (especially war or risk of terrorism)."

2. Article 4 is amended as follows:

a) paragraph 2 is as follows:

"(2) the balance sheet (consolidated balance sheet) is to create the General principles of proper accounting. After filing the balance sheet at the tax office, the following shall apply: 1. A change in the balance sheet is permitted only with the consent of the Office of financial (balance sheet change). The approval is granted if the change is economically justified.

2. the balance sheet is not the General principles of proper accounting or the mandatory provisions of this Federal Act, it is correct (balance adjustment). Can an error only on the basis of the already beaten limitation not more tax effective corrected are, the following shall apply:-to achieve the correct total gain error correction can be made on its own initiative or at the request of approach of- or discounts.

-The error correction is to carry not yet lapsed assessment period in this respect in the first at the time of issue of the permit as can be still tax implications for the failure.

-The non-consideration of premium or discount is considered obvious mistake within the meaning of § 293. b of the federal tax code"

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

"Paragraph 2 applies Z 2 on the error correction approach and reductions."

c) para 3a subpara 2 to Z 5 read: "2. may the according to § 30 c costs for the release or even calculation as business expenses are deducted, unless there are no. 3 lit. (a) to the application. Removable, resulting Minderbeträge from before tax adjustments in accordance with § 6 are Z 12 on the occasion of the sale.

3. upon disposal of land assets, the following applies: a) the capital gains can be determined according to § 30 para 4 flat rate, if the land was not tax caught on March 31, 2012.

(b) it is an inflation reduction according to § 30 para 3 to take into account, as far as the sale does not fall under section 30a para 3 Z 1 to 4 or paragraph 4. Was laid up with a value of land or due to change of the kind of profit determination according to § 4 section 10 No. 3 lit. (a) in the version before the 1 Stability Act, Federal Law Gazette I no. 22/2012, tax-neutral on the part value on - or devalued, the date of the deposit or changing the kind of profit determination is decisive for the reduction of inflation.

(c) an or depreciation amount according to § 4 section 10 No. 3 lit. (a) in the version before the 1 Stability Act, Federal Law Gazette I no. is 22/2012, profit-effective to use. In § 30 par. 4 for land which was not tax caught without change to the calculation of profits according to § 5 to March 31, 2012, can be applied by analogy, where the value at the time of the change of accounting takes the place of the sale proceeds.

4. in the sale of land inserted with the value of its assets, the amount of the difference between the value at the time of deposit and the acquisition or manufacturing costs considered income from private land disposals. The value at the time of the deposit is considered proceeds. As far as the plot to March 31, 2012 was not tax caught or there would have been no longer control caught without deposit, § 30 paragraph 4 can be applied.

5 must plot parts transferred changes the dedication due to legal requirements on the community in the course are to increase the cost of the transferred land parts. the cost of the remaining parts of the plot"

d) para 3a No. 6 and Z account for 7.

(e) par. 4 Z 4 is: "4. the administrative fee in accordance with § 118 and 118a section of the federal tax code and for the confirmation of an auditor in accordance with § expenses paid 108 c paragraph 8."

(f) in paragraph 12, the following sentence is inserted after the first sentence No. 3:

"When mergers, conversions and splits to founding date and the day of to Foundation decision or contract in the transferor Corporation and - deposit repayment by the transferor Corporation to founding date in the evidence account of the transferor Corporation to capture deposits made - are in the period between the."

3. Article 4a is amended as follows:

(a) in paragraph 1, the phrase "of the immediately preceding business year" is replaced by the phrase "before considering a profit allowance".

(b) in paragraph 1, the quote is "article 18, paragraph 1 Z 7 or Z 8" by the quote "section 18 para 1 No. 7" replaced.

(c) in paragraph 4, read the lit. c and d: "c) the Federal Monument Office and the Memorial Fund in accordance with § 33 (1) of the Monument Protection Act;"

(d) associations of bodies, associations of persons and estates, the sole purpose of which is the promotion of disabled sport. "

(d) in paragraph 7, no. 1 is the citation and the punctuation after the citation "para 3 Z 4-6" ", paragraph 4 lit. (d)"inserted.

(e) in paragraph 7 4 following no. 5 is added to the Z: "5. the donation is at the request of the tax authority by presenting a receipt (§ 18 para 1 No. 7) to prove." "At the request of the applicable, the recipient of the donation has a donation confirmation (§ 18 para 1 No. 7) to exhibit."

f) in para 8 No. 2 is the phrase "as well as of paragraph 4 lit. after the citation"para 3 Z 4 and 5" (d)"inserted.

(g) in paragraph 8, will be the final part in place of the set "the existence of the conditions of the Z 1 to 3 is by an auditor annually under a the requirements of §§ 268 ff of the company law book appropriate test of accounting or financial statements to confirm." following sentences added: "one is the existence of conditions of Z 1 to 3, as well as compliance with the accounting rules to be applied by an auditor per year under the requirements of §§ 268 ff of the company law book appropriate test to confirm." The provisions of section 275 of the companies law shall apply mutatis mutandis."

4. Article 6 is amended as follows:

(a) in Z, 2 lit. first sentence is inserted after the phrase "with writeups such assets" the phrase "of the same operation" c.

(b) No. 2 lit. d: "d) depreciation to the lower part (lit." a) and losses on the disposal of land within the meaning of § 30 par. 1, on whose value increases, the special tax referred to in article 30a, paragraph 1 is applicable, are primarily to offset against positive income from the sale or attribution of land of the same operation. A remaining negative overhang may be compensated only to the half."

(c) Z 4 the following sentence is added:

"The withdrawal value occurs for the following tax-related issues at the point of purchase or manufacturing cost."

(d) Z 5 is: "(5. Einlagen sind wie folgt zu bewerten: a) assets and derivatives in the sense of article 27 par. 3 and 4 are at acquisition cost, except for the value at the time of the supply is lower."

(b) land within the meaning of section 30, paragraph 1 are to be the acquisition or manufacturing costs. You are to increase production costs, insofar as these not were taken into account in the determination of income. They are deductions for wear and tear, as well as to reduce the tax-free amounts referred to in article 28, paragraph 6 as far as these are deducted in determining income. The value at the time of the supply is low, this is to apply.

c) Byway of derogation from lit. b are building and land rights within the meaning of section 30, paragraph 1, that were not tax caught to March 31, 2012, to be always with the value at the time of the supply.

(d) in all other cases the value at the time of the supply is to be used."

5. in article 10, paragraph 1 Z 1 comes in the second tick at the point of the phrase ", and" the word and punctuation "is." The third tick is eliminated.

6. in article 12, paragraph 3, last sentence is omitted the phrase "or building".

7 § 16 para 1 sub-para. 8 is: "8 displacement for wear and tear and for reductions in substance (paragraphs 7 and 8). Not heard of operating assets for a depreciable asset (particularly building) for the calculation of the deposition for wear and tear or reduction in substance, the following applies: a) are the actual acquisition or production cost basis to lay. § 6 in the determination of the acquisition or manufacturing costs are Nos. 11 and 12. Article 13 shall apply.

(b) If an asset is acquired free of charge, is the deposition for wear and tear of the legal predecessor to continue.

(c) a plot within the meaning of section 30, paragraph 1 to 31 March 2012 does not control caught for the first time used to achieve revenues, the fictitious cost at the time of initial use to achieve income basis to lay are assessing the deposition for wear and tear.

d)

"Buildings that are used to generate income from renting and leasing, 1.5% of the base can without proof of life every year (lit. a to c) be claimed as a deposition for wear and tear."

8. in article 17, the following paragraph 5a is inserted:

"(5a) a regulation on the establishment of average rates for the calculation of income from agriculture and forestry, the following principles apply: 1. the determination of profits on the basis of average rates is allowed only for operations, which in accordance with article 125, paragraph 1, of the federal tax code calculated unit value of EUR 130 000 does not exceed."

2. an is only calculation of profits with help from net profit percentage of the unit value if - the unit value determined in accordance with article 125, paragraph 1, of the federal tax code does not exceed EUR 75 000 and - reduced the even cultivated agricultural land (§ 30 paragraph 6 valuation law 1955) does not exceed 60 hectares and - not lastingly exceeds the number of actually produced or held livestock units of 120.

3. determination of profits with help from net profit percentage is for the profits from wine only permissible, if even managed weinbaulich used (section 48 para 1 valuation law 1955) surface does not exceed 60 ar. The determination of the profits of the remaining operation remains unaffected.

4. a calculation of profits with the help of net profit percentage is only allowed for the profit of orchards, the even HA attributable to these cultures does not exceed 10 hectares. The determination of the profits of the remaining operation remains unaffected."

9 § is amended 18 paragraph 1 as follows:

(a) in Z 3 lit. the first movement is b:

"Amounts that will be spent for the construction of homes or condos, which are located in a Member State of the European Union or a State of the European economic area, which is a comprehensive assistance."

(b) Z 7 is: at facilities in the meaning of § 4a para 3 Z 1-3 and subsection 4, b) exclusively in money to beneficiary entities in the sense of § 4a para 3 Z 4-6 " , Paragraph 5 and paragraph 6 shall be paid.

The donation is through the applicable at the request of the tax authority by presenting a receipt to prove. This document has to include the name of the receiving entity, the name of the applicable, the amount and the date of the grant. At the request of the applicable to issue confirmation of donations is the recipient of the grant. In this confirmation, also of the applicable address and the registration number under which the receiving device in the favoured donation recipients list is registered, to lead are in addition to the content of a document in any case has to contain. The confirmation can be issued for all donations made by same applicable in a calendar year.

A consideration is giving grants, they are deductible, as bountiful donations if the mean value of the donation significantly exceeds the value of the consideration. The part of the grant corresponds to the mean value of the consideration is not deductible. Membership fees in the amount of contributions statutory payable by full members, who are paid to the beneficiary authorities are likewise not deductible.

Bountiful donations to beneficiary institutions in the sense of lit. b and lit to bodies referred to in Section 4a (4). d are only deductible if the receiving institution at the time of the donation in the favoured donation recipients (§ 4a para 7 subpara 1) list is registered; This does not apply to contributions to bodies referred to in Article 4a, paragraph 6.

(c) Z 8 is eliminated.

10. in article 24, paragraph 3 the following sentence is inserted after the second sentence: "For land § 6 is no. 4 to apply."

11 § 27a shall be amended as follows:

(a) in paragraph 2, the following sentence is added to Z 7:

"This does not apply if one the in § 95 para 2 subpara 2 lit. b facilities already mentioned one who voluntarily withhold capital gains tax applicable tax and pays; Article 95, paragraph 1, and article 97 are case to apply by analogy."

(b) in paragraph 4, 4 is appended following Z: "4th capital increase out of company funds (§ 3 par. 1 Z 29) are to use those amounts for the share rights and Freianteile, the resulting distribution of previous acquisition costs corresponding to the proportion of the par value of the share rights and Freianteile."

(c) in paragraph 6, last sentence occurs at the point of the phrase "You are" the phrase 'paragraph 1 shall apply'.

12 paragraph 28 paragraph 7:

"(7) § 4 par. 2 No. 2 applies in relation to the error correction approach of increases and reductions."

13 section 30 is amended as follows:

(a) in paragraph 1, the parenthetical expression (land rights) is inserted at the end of the second sentence.

(b) in paragraph 2 Z 4, first sentence, is the phrase "according to the rules applicable to the better design of land" a comma and the word "especially" inserted before.

(c) in paragraph 3 the phrase "non-operational income" in the third sentence is replaced by the phrase "of income" and the last sentence reads:

"Incomes are to reduce – for costs incurred in communication or even calculation according to § 30 c and produced on the occasion of the sale Minderbeträge from prior tax corrections in accordance with § 6 Z 12;"

-2% annually from the eleventh year after the date of the acquisition or subsequent rezoning, but no more than around 50% (inflation reduction); This does not apply, as far as the special tax rate in accordance with section 30a (4) does not apply."

(d) in paragraph 4, the following sentence as part of the final shall beadded:

"The difference increased by half of the production expenses in instalments in accordance with § 28 ABS. 3 insofar as they were made within fifteen years prior to the sale by the taxpayer asserted itself or in the case of the gratuitous transfer of his predecessor."

(e) in paragraph 5, the second movement is eliminated.

(f) section 6 reads:

"(6) for the application of paragraph 4, the following applies: a) was measured in a plot the deposition of wear and tear in accordance with article 16, paragraph 1 Z 8 of the notional cost and it was no longer control caught, to March 31, 2012 the income for changes in value are before and the first use of the income generating separately to determine: - for changes in value until paragraph 4 applied to the beginning of the achievement of income" , where in place of the proceeds the notional cost occur.

-Changes in value are from the beginning of the achievement of income to determine where in place of the actual cost the notional acquisition costs occur after para 3. For a reduction of inflation is to terminate on the date of the first use to earn income.

(b) be in accordance with § 4 para 10 No. 3 lit. (a) in the version prior to the 1st stability Act, Federal Law Gazette I no. 22/2012, ascending or devalued land taken, applies in their sale section 4 para 3 a no. 3 lit. c receive."

g) paragraph 7 reads:

"(7) lead the private land disposals, on which the special tax referred to in article 30a, paragraph 1 is applicable, in a calendar year to a loss overall, this halfway only to income from renting and leasing to compensate. This applies also in the case of exercise of control taxation option (article 30a par. 2)."

14 section 30a is amended as follows:

(a) the first sentence is in paragraph 3:

"The paragraphs 1 and 2 also apply to operating income from sale, the attribution or the withdrawal of land."

(b) in paragraph 3 of point, Z 1 pursuant to the second sentence is replaced by a semicolon and the following sentence shall be added:

"for land which was not tax caught up to March 31, 2012, § 30 paragraph 4 is to apply where the value at the time of the deposit takes the place of the sale proceeds."

(c) section 3 No. 2 is: "2. If a focus from operating activities in the commercial licensing and sale of land. 1 second and third sentence shall apply Z."

(d) in paragraph 3 "3. is the Z 3:
As far as the book value by a partial value depreciation made prior to April 1, 2012 is reduced."

(e) the following paragraph 4 is added:

"(4) paragraphs 1 and 2 do not apply to income, where the proceeds in the form of a pension is provided and in accordance with § 4 para 3 or of section 19 to income makes them."

15 § 30B is amended as follows:

(a) in paragraph 4, the phrase is replaced by the phrase "first and third tick" "first, third and fourth tick mark".

(b) the following paragraph 6 is added:


"(6) interests in land by all apartment owners for the purpose of establishing residential property so far General parts are of the property in accordance with § 2 para 4 of the condominium Act 2002, Federal Law Gazette I no. 70, sold, the amount of the difference between the sale proceeds and the 40% of the sale proceeds to be cost as the basis of the assessment referred to in paragraph 1 can be applied for the calculation of the real estate gains tax of all homeowners. This applies only when the sale is carried out by more than five homeowners and does not exceed the amount of EUR 150 000 the total proceeds."

16 section 30c, paragraph 4 is amended as follows:

(a) in the first part of the citation takes the place of the citation "§ 30 para 2" "section 30, subsection 2 or § 21 para 2 Z 3 KStG 1988".

(b) at the end of the third tick, the point is "or" replaced by the word and the following part shall be added: "-provided the proceeds in the form of a pension, or - the plot in a procedure pursuant to § 133 ff No. 79/1896 (foreclosure) is sold of the execution order, RGBl.."

17 section 32 is amended as follows:

(a) the existing text becomes paragraph 1 and is labeled (1).

(b) the following paragraph 2 is added:

"(2) the purchase or sale of a direct or indirect interest in a partnership represents a purchase or sale of the pro-rata assets."

18 section 33 is amended as follows:

(a) in article 33, paragraph 3, the second sentence reads:

"For children who are constantly staying outside a Member State of the European Union, a State of the European economic area or Switzerland, no children deductible amount entitled to."

(b) in article 33, paragraph 4, the first sentence is no. 3:

"Taxable persons who provide legal support for a child, a maintenance the amount of 29,20 euro is monthly if - is the child in a Member State of the European Union, a State of the European economic area or Switzerland and - the child belongs to no budget (§ 2 para 5 equalisation Act 1967) and - for the child neither them nor their living by them not always separately (-) spouse family aid each is granted."

19 § 34 shall be amended as follows:

(a) in section 34 paragraph 7 is the Z 2: "2. services of the legal maintenance for a child are compensated by the maintenance the amount the requirements of § 33 par. 4 No. 3."

(b) in section 34 paragraph 9 Z 1 is the second tick: "-a child within the meaning of article 106 paragraph 2."

20. in article 35, paragraph 1, third tick mark is the word sequence "(marriage) partners (article 106 paragraph 3), if this" replaced by the phrase "(-) spouse, when he married more than six months in a calendar year or registered partner is and lives not permanently separated from the (married) partner and the (-) spouse".

21 § 37 para 2 No. 3 is omitted.

22 section 41 is amended as follows:

(a) in paragraph 1 is the Z 4: "4. a tax credit decision for the calendar year pursuant to § 63 para 1 in the payroll was considered" b) para 1 10 following Z 11 is added to the Z: "11 of the employee pursuant to section 83 subsection 3 immediately is used."

23 § is amended 93 paragraph 6 as follows:

(a) No. 4 is omitted and the previous 5 Z becomes Z 4.

(b) in Z 4 lit. the point c is replaced by a semicolon and it is following lit. (d) inserted: "d) income from deposits with multiple Depot holders."

24. in paragraph 94 Z 2 is the phrase "the directive no. 90 / 435 / EEC of 23 July 1990 (OJ" EC No. L 225 p. 6) "by the phrase"the policy 2011/96/EC on the common system of tax of parent and subsidiary companies of different Member States OJ " No. L 345 of 12 p. 8 "replaced.

25. in section 95 para 3 Z 2 is first tick after the phrase "Interest income from cash deposits with credit institutions", the phrase "or not covered by subpara 1 other remuneration within the meaning of § 27 para 2 subpara 1 lit. a"inserted.

26 section 96 is amended as follows:

a) para 1 subpara 1 lit. is a: "a) in income derived from the provision of capital pursuant to § 27 ABS. 2 Z 1 and § 27 para 5 No. 7, whose debtor Abzugsverpflichteter (§ 95 para 2 subpara 1 lit." a) is, has the Abzugsverpflichtete to pay the withheld tax amounts under the name "Capital gains tax" within one week after the flow to capital gains, even if the creditor neglects the pursuit of capital income (for example, the redemption of the profit participation certificates)."

b) paragraph 3 is as follows:

"(3) the Abzugsverpflichtete has to submit an application the IRS electronically within the time limit set in paragraph 1. The Federal Minister of finance is authorized to determine the content and the method of electronic transmission regulation. The regulation can be provided that the debtor of a specific public service or private delivery point has control.

The application is within the time limits specified in paragraph 1 even to submit, if not to undertake is a tax deduction. In this case the failure of the tax deduction is."

27 § 106a para 2 is as follows:

"(2) for a child within the meaning of section 106, paragraph 2 a child allowance amounting to 132 euros is to annually."

28. in section 108c the paragraph 7 to 9 are:

"(7) the tax office can be in assessing whether the conditions of research and experimental development in the sense of para 2 are no. 1, promoting Forschungsgesellschaft mbH (FFG) use." A prerequisite for the granting of a research award for its own operational research and experimental development is a too demanding of the taxpayer at the FFG opinion (paragraph 8), which has the assessment to the subject of how a research and experimental development on the basis of the information provided by the taxpayer fulfils the conditions of paragraph 2 No. 1. A relevant decision moderate confirmation already exists according to Article 118a of the federal tax code, the Glaubhaftmachung enough that conducted research and experimental development confirmation basis corresponds to the or of which not much is different.

(8) for the preparation of reports by the FFG, the following applies: 1. The FFG has to create opinion solely on the basis of the information provided by the taxpayer, and - subject to the Z 4 – not to judge their accuracy and completeness.

2. The FFG has in their opinion not to judge whether and to what extent expenditure or expenditure on research and experimental development are part of the base for the research bonus.

3. The FFG has one to be kept by their created advice up to a deletion order from the internal revenue service.

4. with the consent of the taxpayer, the FFG, comparing information transmitted by him with the personal data about the respective taxpayer with her from already completed or pending promotion cases can. Otherwise, the FFG only when reasonable suspicion on incorrectness or incompleteness which empowers you by information provided by the taxpayer to make these data comparison is. The result of this comparison is to point out in addition in the opinion.

5. with the consent of the taxpayer, the Tax Office of the FFG has to give access to information from a request of the opinion to carry out of a comparison with the existing on the same taxable person with her personal data from already completed or pending promotion cases. Otherwise, the IRS only in case of justified suspicion of incorrectness or incompleteness of the same taxpayer information from completed or pending promotion cases must allow a data comparison.

6. the taxpayer has electronically request opinion of the FFG, FinanzOnline as authentication provider has to act. The FFG has to submit reports with reference to the request by the taxable person by means of FinanzOnline of the tax authority and to provide the taxpayer for inspection.

7. the Federal Minister of finance is authorized to determine implementation report creation as well as the content and the procedure of electronic request and transmission of opinion with regulation.

((9) the tax office has to issue a determination notice about the height of the base for the research bonus for its own operational research if on the occasion of the submission of a at the request of the taxpayer) made it credible that the realized facts Z 1 complies with the requirements of research and experimental development in accordance with paragraph 2, and b) demonstrated that the basis of assessment for the research bonus has been detected correctly.


The Glaubhaftmachung according to lit. a has to be carried out on the basis of an opinion of the FFG. A relevant decision moderate confirmation exists according to Article 118a of the federal tax code, the Glaubhaftmachung enough that conducted research confirmation basis corresponds to the or of which not much is different. The proof in accordance with letter. (b) has to be based on a confirmation of an auditor one the requirements of §§ 268 ff of the company law book appropriate test about the compliance with the applicable financial reporting framework has been issued. The provisions of section 275 of the companies law shall apply mutatis mutandis."

29 § 124b is amended as follows:

(a) in Z 207 third movement takes the place of the citation "§ 93 par. 6 Nos. 4 and 5" the citation "§ 93 par. 6 No. 4".

(b) in Z 212, the following sentence is inserted after the first sentence:

"Notwithstanding § 4 paragraph 10 is no. 3 in the version before the 1st law of stability 2012, BGBl. I 22/2012 to apply last time to fiscal years prior to April 1, 2012 start no., if the up or depreciation on the occasion of a transfer within the meaning of § 12 of the Foundation to tax law is made and the contribution agreement before October 1, 2012 will be signed."

(c) Z 217 is not available in the sequence of words and punctuation ", article 98, paragraph 4".

(d) after the Z 217 217a is inserted following Z: "217a.
"Article 98 para 4 in the version of 1 Stability Act 2012, BGBl. I no. is 22/2012, with regard to the validity of section 30a for the first time on sale after March 31, 2012, in addition for the first time apply to dispositions after December 31, 2012."

(e) Z 223 is: "223. a) § 108 c para 2 in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, is first on premiums to apply, relate to the marketing years beginning after December 31, 2011.

(b) section 108c 2012, Federal Law Gazette I no. 22/2012, is first on premiums to apply para 7 and 8 in the version of 1 Stability Act, relate to the marketing years beginning after December 31, 2011. Derogation is first set in the version of 1 Stability Act § 108 c para 7 2012, Federal Law Gazette I no. 22/2012 in force on January 1, 2013.

(c) the marketing years concern 108c paragraph 7, 8 and 9 in the version of Federal Law Gazette I no. 112/2012 is to apply for the first time on premiums, section, that begin after December 31, 2011. "Derogation shall first sentence as amended by Federal Law Gazette § 108 c paragraph 7 I no. 112/2012 with January 1, 2013 in force."

f) 223 following Z 224-240 are attached to the Z: 224 § 3 para 1 No. 10 lit. f fifth tick mark and article 35, paragraph 1 third tick, I are no. 112/2012, in the version of Federal Law Gazette apply, if - the income tax is assessed, first at the disposition for calendar year 2013 - income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2012 for the first time.

225. section 4 I Nr 112/2012, par. 2 and 3 and section 28 paragraph 7, each as amended by Federal Law Gazette with 1 January 2013 into force and shall apply for the first time on error, concerning the assessment periods as from 2003.

226. § 4 par. 3a Z 2-5, § 6 No. 2 lit. d, no. 4, and Z 5, article 12, para. 3, § 24 para 3, § 30 para 2 No. 4, § 3, paragraph 5 and paragraph 6 lit. I will take no. 112/2012, b, section 30a, paragraph 3 and paragraph 4, each as amended by Federal Law Gazette 1 April 2012 effect.

227. section 27a para 2 and 4 and § 30c paragraph 4, each as amended by Federal Law Gazette I no. 112/2012, with 1 January 2013 into force. § 16 para 1 No. 8 and § 30 paragraph 6 lit. a, I no. are 112/2012, as amended by Federal Law Gazette apply to assets, used after December 31, 2012 for the first time to obtain income.

228. § 4a section 1, paragraph 4 lit. d, paragraph 7 Z-1 and Z 5 and 8 Z 2 as amended by Federal Law Gazette I is no. 112/2012 to apply for the first time to donations that occur after December 31, 2012.

Facilities that pursuant to Section 4a (4) lit. d in the version before the Federal Law Gazette I no. 112/2012 are favored, can make a request for inclusion in the list referred to in paragraph 7 Z 1 until April 30, 2013. Which Z found 2 conditions laid down in Article 4a, paragraph 8, unfolds as a beneficiary from the internal revenue service in Vienna 1 / 23 and the entry on the list referred to in paragraph 7 Z 1 from 1 January 2013 effect.

229. § 10 idF of BGBl. I is no. 112/2012 for the first time the assessment for calendar year 2013 to apply.

230 § 17 paragraph 5a in the version of Federal Law Gazette I is no. 112/2012 to apply for the first time for the issuing of a regulation, which applies for the assessment periods, for in accordance with section 20 c to apply valuation Act 1955 identified unit values are.

231. § 18 para 1 No. 3 lit. b first set in the version of Federal Law Gazette I no. 112/2012 for the first time the assessment for calendar year 2013 to apply.

232. § for the first time grants to apply 18 para 1 No. 7 is in the version of Federal Law Gazette I no. 112/2012, which take place after December 31, 2012. Article 18, paragraph 1 Z 8 as amended by BGBl. I no. 112/2012 applies last time donations that occur before January 1, 2013. Employers, the remuneration of statutory social security or peace benefit covers of a local authority within the meaning of § 25 para 1 Z 1, 3 or 4 pay off no. 7 as amended by Federal Law Gazette No. 112 can during a recalculation pursuant to article 77 paragraph 3 for wage payment periods that end, special editions in the sense of § 18 paragraph 1 after 31 December 2012 I / 2012 account.

233 § for the first time to apply 4 is in the version of Federal Law Gazette I no. 112/2012 30 para on disposals after 31st March 2012. § 28 para 7 and § 37 para 2 I no. 112/2012 are no. 3 in the version before the Federal Act Federal Law Gazette last time to apply to transfers before April 1, 2012.

234. § 30 paragraph 7 is for the first time the assessment for calendar year 2012 to apply.

235. § apply 32 para 1 and 2 is in the version of Federal Law Gazette I no. 112/2012 for the first time for income incurred after December 31, 2012.

236. Article 33, paragraph 3 second sentence as amended by Federal Law Gazette I no. 112/2012 effective with January 1, 2013. § 33 par. 4 No. 3 first sentence, section 34 paragraph 7 subpara 2 and par. 9 Z 1 second tick and § 106a para 2, each as amended by Federal Law Gazette I are no 112/2012, for the first time the assessment for calendar year 2012 to apply.

237. Article 41, paragraph 1 Z 4 as amended by Federal Law Gazette I is no. 112/2012 to apply, if - the income tax is assessed, first in the assessment for the calendar year 2012 - income tax (income tax) is charged by deduction or set by investment, for wage payment periods that end after December 31, 2011 for the first time.

238. by way of derogation from Z 184 is § 37 para 4 in the version before the budget bill 2011, Federal Law Gazette I no. 111/2010, for donations by private foundations in the sense of § 27 para 1 No. 7 as amended before the budget bill 2011, before April 1, 2012 flowing to, continue to apply.

239 § 93 par. 6 in the version of Federal Law Gazette I no. 112/2012 effective with January 1, 2013.

240 section 95 para 3 No. 2 in the version of Federal Law Gazette I no. 112/2012 effective with April 1, 2012.

241. § 96 para 1 subpara 1 lit. I will take no. 112/2012 a and paragraph 3 as amended by Federal Law Gazette 1 January 2013 effect."

30. the annex 2 (to section 94a para 1 No. 3 EStG 1988) is amended as follows:

(a) the headline and the first sentence read:

'Appendix 2

(to § 94 Z 2 EStG)

Companies within the meaning of article 2 of the directive 2011/96/EC on the common system of tax of parent and subsidiary companies of different Member States, OJ "No. L 345 of 12 s 8."

(b) in no. 1 is the lit. AA: "aa) companies under Swedish law known as"aktiebolag","försäkringsaktiebolag","ekonomiska föreningar","Savings banker","ömsesidiga försäkringsbolag"and"försäkringsföreningar"," c) in Z, 3 is the phrase "Imposta sul talking Dito delle person giuridiche in Italy" by the phrase "Imposta sul talking Dito delle società in Italy" replaced.

Article 3

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 22/2012, is amended as follows:

1. in article 7, par. 3 occurs in the third movement where the citation "§ 6 No. 2 lit. c"the citation"§ 6 No. 2 lit. c and d".

2. in article 9 paragraph 10 is the third tick: "-a corporation within three years after the entry is eliminated from the group, this retirement is regarded as retrospective event in the sense of section 295a of the federal tax code." Through the investment and the adjustment of derived notices pursuant to § 295 of the federal tax code those tax-relevant conditions are to produce, which could arise without group membership."

3. Article 10 is amended as follows:


(a) in paragraph 1 Z 5 is the phrase "the directive no. 90 / 435 / EEC of 23 July 1990 (OJ" EC No. L 225 p. 6) "by the phrase"the policy 2011/96/EC on the common system of tax of parent and subsidiary companies of different Member States OJ " No. L 345 of 12 p. 8 "replaced.

(b) in paragraph 2 Z 2 is the phrase "the directive no. 90 / 435 / EEC of 23 July 1990 (OJ" (Eg Nr. L 225 S. 6), in its up-to-date version "is replaced by the phrase"the policy 2011/96/EU".

4. Article 12 is amended as follows:

(a) in paragraph 1, Z is 6 after the phrase "other person taxes and" the phrase "the transfer tax incident on the occasion of a gratuitous transfer of land, registration fees, and other costs; also"added.

b) para 2 of last Teilstricht is: "-income from land sales, except in the cases of article 30a par. 3 No. 1 to 4 or subsection 4 of the income tax Act 1988" 5. In article 18, paragraph 2, the word "Assets" is replaced by the phrase "so far not tax pending assets".

6. in article 21, para. 1, subpara 2 lit. the phrase is a "Directive No. 90 / 435 / EEC of 23 July 1990 (OJ" (Eg Nr. L 225 S. 6) as amended by the Treaty of accession of Austria to the European Union "is replaced by the phrase"the policy 2011/96/EU".

7 § 24 para 3 Z 4 is: "4. that in 1988 are sections 30 (b) and 30 c of the income tax Act does not apply to - authorities in accordance with section 1, paragraph 2 and paragraph 3 No. 1, unless they fall under article 7, para. 3, and - private foundations."

8 section 26c shall be amended as follows:

(a) at no. 19, the phrase "or carrier" is required.

(b) after the Z 36 following Z 37 is inserted: "37. § 7 para 3 and § 12 para 2 in the version of Federal Law Gazette I no. 112/2012 apply with April 1, 2012."

Article 4

Change of the Foundation to tax law

The to tax Foundation, Federal Law Gazette No. 699/1991, amended by Federal Law Gazette I no. 112/2011, is amended as follows:

1. § 3 para 1 No. 3 is: "3 is the acquiring entity or a group associated companies of the acquiring Corporation on the merger date to the transmitting foreign body involved and would profit shares section 10 paragraph 4 or paragraph 5 of the Corporation Tax Act 1988 subject to the transferor Corporation if the acquiring entity or the group-related companies on the effective date, the amount of the difference between the merger capital in the meaning of § 2 5 and the existing deposits within the meaning of § 4 para 12 of the income tax Act applies in 1988 to the" Effective date the beginning of the following on the merger deadline day as openly distributed. The taxpayer has to prove that the deposits do not originate from corporate funds."

2. Article 5 is amended as follows:

a) paragraph 2 is as follows:

"(2) for new shares, the acquisition dates of the old shares are relevant."

b) par. 3 and 4 are eliminated.

3. in article 7, paragraph 1 Z 2 is the phrase "the directive no. 90 / 434 / EEC of 23 July 1990 (OJ" EC No. L 225 S 1) "by the phrase"the directive 2009/133/EC on the common tax system applicable to mergers, divisions, split-offs, transfers of assets and exchanges of shares concerning companies of different Member States, as well as for the transfer of the Office of a European company or a European cooperative society from one Member State to another Member State, OJ " "No. L 310, November 25, 2009 p. 34," replaced.

4. Article 9 is amended as follows:

(a) in paragraph 1, the following sentence is added to Z 1:

"§ 8 section 3 applies to the successor in title with the beginning of the day following the date of conversion."

(b) in paragraph 1 Z 3 second tick is the first sentence:

"Applied wholly or partly asset, for the tax debt at a successor due to a reorganization within the meaning of this federal law or on the basis of § 6 No. 6 or § 27 para 6 No. 1 lit. 1988 b of the income tax act is not been fixed or not created pursuant to section 16 para 1 second tick, are to use the updated book values or the cost prior to the restructuring or relocation."

c) paragraph 6 is as follows:

"(6) with the date of the application of the conversion decision for registration in the commercial register the profit capital of the transferor Corporation is considered open distributed to the legal successor. Gain capital is the amount of the difference between the conversion of capital in the sense of § 8 5 and the existing deposits within the meaning of § 4 para 12 of the income tax Act 1988 to the date of conversion. Was during the restructuring period of ten years prior to the conversion date assets with negative book value acquired by, the profit capital this amount increased as far as he does not apply in the context of § 18 para 2 as distributed. The date of the application of the conversion decision for registration in the register of companies is considered no. 1 of the income tax act day of flow to in the sense of § 95 paragraph 3 1988."

(d) section 7 is eliminated.

(e) in paragraph 8, the following sentence is added:

"§ 46 para 2 of the income tax Act 1988 is not to apply."

5. Article 10 is amended as follows:

(a) in Z 2 takes place of the quotation "§ 4 Z 1 and 2" the quote "section 4 No. 1 lit. b and c".

(b) it is attached following Z 3: "3. Article 4 is no. 2 to apply losses of the transferor and of the transferee corporation."

6 § 12 is amended as follows:

(a) in paragraph 2 Z 3 is the phrase "the directive no. 90 / 434 / EEC of 23 July 1990 (OJ" EC No. L 225 p. 1) "replaced by the phrase"the directive 2009/133/EC"and there the following sentence is added at the end of the Z 3:"

"Liabilities directly related to a deposit in the sense of § 8 para 1 of the Corporation Tax Act 1988 include in the Corporation, whose Anteile transmitted, anyway, the term of the share of capital, if the deposit within two years prior to the effective date of transfer is done."

(b) in paragraph 3 Z 2 is the phrase "the directive no. 90 / 434 / EEC of 23 July 1990 (OJ" EC No. L 225 p. 1) "is replaced by the phrase"the directive 2009/133/EC"."

7. in article 16 the following paragraph 6 is added:

"(6) by way of derogation from article 14, paragraph 1 Z 14 of the income tax act may at the transfers of holdings and holdings of part of the business assets, land and with the according to § 6 1988 relevant values are recognised when in the case of a sale on the effective date of section 30, paragraph 4, of the income tax act in 1988 on the ground would be wholly or partly applicable."

8. in article 17, paragraph 1, the phrase "with the cost relevant pursuant to § 31 of the income tax act" is replaced by the phrase "at the cost of relevant according to § 27a para 3 No. 2 of the income tax Act 1988".

9 section 18 is amended as follows:

(a) in paragraph 3, first sentence replaced the quote 'Paragraph 2' by the quote "ABS 1 Z 5".

b) para 5 is as follows:

"1988 (5) for land acquired at book value in the sense of § 30 para 1 of the income tax act the following applies: 1. is the value of land in evidence when the predecessor in the case of a sale on the effective date of section 30, paragraph 4, of the income tax Act 1988 on the whole ground would be applicable."

2. in the subsequent sale of the reason and soil is as follows: for changes in value up to the effective date of article 30 par. 4 of the income tax act can be applied in 1988, where the part value in accordance with no. 1 takes place of the sale proceeds.

For changes in value occurs after the effective date of the part value in accordance with subpara 1 of the book value. For a reduction of inflation is to terminate on the effective date of transfer.

(c) the following paragraph 6 is added:

"(6) unrealized holding gains and losses section 3 para 2 and 3 is to apply."

10 section 20 is amended as follows:

a) paragraph 5 is deleted.

b) para 6 is as follows:

"(6) If a share of the capital is introduced, where the possibility of taxation of hidden reserves in 1988 is not given according to the provisions of the income tax act on the day of conclusion of the contribution agreement § 5 par. 1 and 2 are to apply by analogy."

11. in article 30, paragraph 1 Z 2 second tick is the first sentence:

"Be taken over assets, for the to the acquiring company of succession tax debt due to a reorganization within the meaning of this federal law or on the basis of § 6 No. 6 or § 27, paragraph 6 No. 1 lit. 1988 b of the income tax act is not been fixed or not created pursuant to section 16 para 1 second tick, are to apply the updated book values or the cost prior to the reorganization or transfer to the acquiring company of succession."

12. in article 36, paragraph 1, the last sentence reads:

"The acquisition dates of the old shares are applicable to new shares."

13. in article 37, paragraph 2, the last sentence is:

"The acquisition dates of the old shares are applicable to new shares."


14. in section 38a (4), the phrase is "the directive no. 90 / 434 / EEC of 23 July 1990 (OJ" EC No. L 225 p. 1) "is replaced by the phrase"the directive 2009/133/EC"."

15 section 3 eliminates § 38d.

16. in section 38e, paragraph 1, the last sentence reads:

"The acquisition dates of the old shares are applicable to new shares."

17. in section 3, Z is 6 lit. h second sentence:

"The sections 38a are 38f to apply to tax divisions, which is a date after December 31, 1996 and before January 1, 2018, underlying."

18. in section 3 19 following Z 20 to 24 be added to the Z: "20 § 3 para 1 No. 3 in the version of Federal Law Gazette I is no. 112/2012 to apply for the first time on mergers that are reported after December 31, 2012 for the registration in the register of companies.

21 § 5 para 2, § 36 para 1, § 37 para 2 and section 38e para 1, each as amended by Federal Law Gazette I no. are 112/2012, to apply for the first time on reorganisations where a date is after March 31, 2012, to reason. The applicability of article 27 par. 3 EStG 1988 on new shares according to § 185 124b Z lit. (a) of the EStG 1988.

22 article 9, paragraph 1 Z 3, article 17, paragraph 1, article 30, paragraph 1 I no. 112/2012, are no. 2, as amended by Federal Law Gazette apply for the first time on reorganisations, where a date is after March 31, 2012, to reason. § 9 para 1 Nos. 3 and article 30, paragraph 1 Z 2 second tick in the version of Federal Law Gazette I are no. 112/2012 apply accordingly, if the tax liability on the basis of article 31 of the income tax Act 1988 as amended before the budget bill 2011, Federal Law Gazette I no. 111/2010, not has been fixed.

              Article 5 par. 3 and 4 and section 38d paragraph 3, each as amended before the Federal Law Gazette I no. are 112/2012, apply last time on restructuring, which is a date before April 1, 2012, to reason. The revaluation in accordance with section 5 (4) and section 38d, subsection 3 does not apply to the extent that the shares have been acquired for a consideration after 31 December 2010.

23 § 9 section 6 and paragraph 10 I no. 112/2012, are Nos. 2 and 3, each as amended by Federal Law Gazette for the first time apply for conversions where the conversion decision is applied for after December 31, 2012 for the registration in the register of companies. In the application of article 9, paragraph 6, third sentence are to take into account acquired negative book values, if a date was the prior restructuring after December 31, 2007, based only in the course of prior mergers. § 9 section 7 is last time conversions to apply, where the conversion decision is applied for before January 1, 2013, to be registered in the register of companies.

24 § 12 be para last for the first time on reorganisations to apply rate is in the version of Federal Law Gazette I no. 112/2012, 2 Z 3, where the decisions or agreements after December 31, 2012, at the competent court for registration pending or registered at the competent tax office."

18A. In section 3 following Z 25 is appended: "25 § 16 par. 6 and § 18 paragraph 5 as amended by Federal Law Gazette I are no. 112/2012 to apply for the first time on reorganisations where a date is after March 31, 2012, to reason."

19. the system (to articles I, II, III and VI) is amended as follows:

(a) the first sentence reads:

"Concerning companies of different Member States companies within the meaning of article 3 of the directive 2009/133/EC on the common system of tax for mergers, splits, spin-offs, the transfers of assets and exchanges of shares, as well as for the transfer of the Office of a European company or a European cooperative society from one Member State to another Member State, OJ "No. L 310, November 25, 2009 S. 34."

(b) in no. 1 is lit. y:



y)



Companies under Swedish law known as "aktiebolag", "Bank-Aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "Savings banker" and "ömsesidiga försäkringsbolag"; "."

(c) in Z 1 lit. AA is omitted the phrase "неперсонифицирано дрүҗество".

(d) at no. 3 is the fifteenth tick:



„—



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

Article 5

Amendment of the VAT Act 1994

The Umsatzsteuergesetz 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 53/2012, is amended as follows:

1. the existing text of § 3a paragraph 12 is labeled "1" and it will be attached following Z 2: "2. the rental of means of transport, except the short-term rental within the meaning of no. 1, at the place runs, where the beneficiary has his residence, domicile or habitual residence, as far as this performance to an entrepreneur within the meaning of paragraph 5 provided Z 3.

Renting a sports boat is running however when the conditions of the first movement at the place, where the boat actually is provided the beneficiaries, if this place, if performance is carried out by the permanent establishment, the establishment with the place from which his company operates the entrepreneur, or the place."

2. in article 4, paragraph 8 lit. the semicolon is replaced by a dot c and it eliminates the lit. (d).

3. in article 4, the following paragraph 9 is added:

"(9) (notwithstanding paragraph 1, the normal value is the basis for deliveries and other services by the contractor for purposes which are outside of the company or for the needs of his staff, if a) the fee is lower than the normal value and the recipient of the supply or other service or not to the full deduction is authorized;"

(b) the fee lower than the normal value is, the entrepreneur or not is entitled to the full deduction and revenue in accordance with article 6, paragraph 1 is tax-free Z 7 to 26 or Z 28.

(c) the fees higher than the normal value and the entrepreneur not or not entitled to the full deduction is.

This does not apply to the supply of land, as well as for the rental and leasing of real estate.
"Normal value" is the total amount that a recipient of a supply or other service on the same sales level, on the delivery or other performance is carried out, would have to pay to an independent supplier or supplier to obtain the goods or other services at this time under the conditions of free competition. Can no comparable supply or other service be determined the normal value using by analogy with paragraph 8 is lit. a and b to determine."

4. in article 6, paragraph 1, no. 8 lit. i is the sequence of words and punctuation "Investment Fund Act, Federal Law Gazette No. 532/1993," by the phrase "investment fund law 2011, Federal Law Gazette I no. 77," replaced.

5. in article 6, paragraph 1, no. 9 lit. c is the phrase "staff provision fund business in the sense of the operational staff pension law - FMOD, Federal Law Gazette I no. 100/2002" by the phrase "employee and self-employed pension fund business in the sense of the operational staff and self-employed persons Pension Act - BMSVG, BGBl. I no. 100/2002" replaced.

6 § 6 para 1 No. 19 is: "19 the revenues from medical treatment in the fields of medicine, within the framework of the activity as a doctor, dentist, dentist, psychotherapist, midwife and worked as a freelancer in the sense of § 35 par. 1 No. 1 in conjunction with § 11 of the health and nursing Act, Federal Law Gazette I no. 108/1997, of § 7 para 1 in conjunction with § 1 Z 1 to 7 of the MTD Act" , Federal Law Gazette No. 460/1992, as well as article 45 No. 1 in connection with section 29 of the medical massage therapist - and healing massage therapist Act, Federal Law Gazette I no. 169/2002, carried out tax free are also the other services provided by communities, members of which are members of the professions listed above, toward its members, insofar as these services are directly used to run the turnover tax-exempt under that provision, and as far as the communities request from its members only the exact reimbursement of their share of the common costs;"

7. in article 6, paragraph 1 the point is replaced in the penultimate set Z 27 with a semicolon and it eliminates the last sentence.

8 § 6 par. 4 No. 4 lit. o is: "o) the provisions of §§ 94, 96 and 97 para. 1 of the customs law implementation law, BGBl. are no. 659/1994, apply by analogy."

9. in article 6 par. 4 Z 7 eliminates the phrase, including punctuation marks "as last amended by Regulation (EC) no 1335/2003, OJ" No. L 187 of 26 July 2003, S 16 ".

10 section 10 is amended as follows:

(a) in paragraph 2, subpara 1 lit. a second tick takes the place of the parenthetical expression "(aus Positionen 7118, 9705 und 9706 der Kombinierten Nomenklatur)"the bracket expression "(aus Position 7118 sowie aus Unterpositionen 9705 00 00 und 9706 00 00 der Kombinierten Nomenklatur)".

(b) in paragraph 2, no. 7 lit. a takes the place of the parenthetical expression "(Positionen 2701, 2702 sowie aus Position 2703 und aus Position 2704 der Kombinierten Nomenklatur)"the bracket expression "(Positionen 2701 und 2702 sowie aus Unterpositionen 2703 00 00 und 2704 00 der Kombinierten Nomenklatur)".

(c) section 2 No. 7 lit. is b: b)

"Gas (subheading 2710 19 25 of nomenclature), fuel oils (from subheadings 2710 and 2710 19 20 of the combined nomenclature) and gas oils (from subheading 2710 19, except for subheadings 2710 19 31 to 2710 19 35 and from subheading 2710 20 of the combined nomenclature);"

(d) in paragraph 2, no. 7 lit. c takes the place of the parenthetical expression "(Positionen 2705, 2711 und 2716 der Kombinierten Nomenklatur)"the bracket expression "(Unterposition 2705 00 00, Position 2711 und Unterposition 2716 00 00 der Kombinierten Nomenklatur)".

11 § 11 para 1 is: "(1) 1 carries out the entrepreneur in the sense of § 1 para 1 Sales No. 1, he is entitled to issue invoices." He runs sales on an other entrepreneurs whose businesses or to a legal person, as far as she is not entrepreneur, he is obliged to issue invoices. The entrepreneur performs a taxable delivery of work or work performance related to a property on a non-business owners, he is obliged to issue an invoice. The operator has to comply with his obligation to the invoicing period of six months after execution of sales.

2. invoicing the tax liability for those in the other Member State carried out delivery or other service on the recipient passes and - the ceding entrepreneur in that Member State shall also, if the ceding entrepreneur operates his company from the inland of or is the establishment from which performance is provided, is in the country, - the recipient is an entrepreneur, which refers to the supply or other service for his company or a legal person, that is not business -, neither be Company operates or has a permanent establishment involved in the service provision.

This does not apply if calculated using credit.

The entrepreneur has his obligation to the issuing of invoices for other services running in the other territory of the community, for which the beneficiary according to article 196 of Directive 2006/112/EC on the common system of value added tax, OJ No. L 347 of the 11.12.2006 S. 1, the tax owed, no later than on the fifteenth day of the calendar month following the calendar month in which the other service is carried out, to comply.

The commitment to the invoicing is also if the ceding entrepreneur operates his company from the inland of or the establishment from which the service is provided, is at home and the supply or other service is running in the third country to an other entrepreneurs whose businesses or to a legal person, as far as she is not entrepreneur.

3. invoices must - as far as nothing else is determined in the following paragraphs - include the following: a) the name and address of supplying or performing carrier;

(b) the name and address of the customer of the delivery or the recipient of other performance. Bills, whose Gesamtbetrag exceeds EUR 10 000, is tax identification number granted to the beneficiaries of the tax office to indicate if the ceding entrepreneur in Germany has a domicile (seat), habitual residence or a permanent establishment and sales to a different contractor is running its businesses;

(c) the quantity and the commercial designation of the goods delivered or the nature and scope of other performance;

(d) the date of delivery or the other service or the period through which extends the other performance. For deliveries or other services which are charged some sections (for example, food aid), the settlement period is sufficient to State, insofar as this does not exceed one calendar month;

(e) the fee for the delivery or other benefit (section 4) and the applicable tax rate, in the case of a tax exemption a note that a tax exemption for such delivery or other performance;

(f) the remuneration (lit. e) attributable tax amount. Issued the invoice in a currency other than euro, the amount of tax is after applying a conversion method corresponding to § 20 paragraph 6 also in euro to specify. The amount in euro at the time of the invoice has not yet been set, the operator has traceable to specify which conversion method according to § 20 paragraph 6 is applied. The input tax deduction (§ 12) is calculated according to the given in euros or the amount in euro, resulting after the designated method of translation;

(g) the date of issue;

h) a sequential number with one or more rows of numbers, is awarded once to identify the invoice

(i) where the entrepreneur in Germany provides supplies or other services, exists for which the right to deduct, the VAT identification number, which is granted to the entrepreneur from the IRS).

4. the entrepreneur receives the payment or part of the fee for a still non-delivery or other service, the provisions of this Federal Act about the issuing of invoices shall apply mutatis mutandis.

Is granted a final bill, the part of fees collected prior to execution of the supply or other service and the amount of tax attributable to them are in it to depose, if on the charges of part of issued invoices within the meaning of this paragraph."

12 paragraph 11 paragraph 1a:

"(1a) the entrepreneur performs deliveries or other services, for which the beneficiaries pursuant to § 19 para 1 second sentence, paragraph 1a, paragraph 1 b, paragraph 1 c, paragraph 1 d, or paragraph 1e tax owes, he in the invoices has to indicate the VAT identification number of the beneficiary and to indicate the beneficiary charge." The rule on the separate tax ID in an invoice shall not apply.

This also applies if the entrepreneur supplies or other services in addition to running community, referred to in paragraph 1 is for an undertaking to the issuing of invoices.
The entrepreneur supplies or other services performs in the sense of § 19 para 1 second sentence or of the § 19 para 1 c, no invoicing obligation to the establishment from which the service is provided, the territory of the community is according to paragraph 1, or itself when he runs his company from the other territory of the community. This does not apply if settles the beneficiary by means of credit. Such credit shall contain the VAT identification number of the recipient, as well as pointing out the charge of the beneficiary. The rule on the separate tax ID in an invoice shall not apply. Is the issuing of invoices for an according to § 3a paragraph 6 in domestic taxable other activity for which beneficiaries pursuant to § 19 para 1 second sentence owes tax, this according to the provisions of this Federal Act, has no later than on the fifteenth day of the calendar month following the calendar month in which the other service is carried out, must be."

13 paragraph 11 paragraph 2:

"Any document with which an entrepreneur of a delivery or other service settles, indifferent, as is referred to this document in the e-commerce is considered (2) accounting in the sense of paragraph 1 and paragraph 1a. The information required by paragraph 1 and paragraph 1a can be contained in other documents, is hinted at in the invoice.

Also an e-invoice is considered Bill, provided that the recipient agrees to this way of issuing invoices. An electronic invoice is a Bill which is issued and received in an electronic format. Is considered 1 and paragraph 1a only provided account within the meaning of the paragraph, that the authenticity of their origin and the integrity of their content, their readability are guaranteed. Authenticity of origin means the security of the identity of the performing carrier or issuer of the invoice. Integrity of the content means that the Bill content required under this federal law has not been modified. The Federal Minister of finance determines the requirements, their occurrence, these requirements are certainly met with regulation.
The entrepreneur issues invoices in accordance with par. 1 and par. 1a, he has to make a copy or transcript and to store seven years; the same applies to documents is hinted at in a statement. Section 132, paragraph 2, of the federal tax code is applicable to the copies or transcripts. The authenticity of the origin, the integrity of the content and readability of e-invoices must be guaranteed for a period of seven years."

14. in article 11, paragraph 3 the reference "para 1 No. 3 lit. occurs at the point of the reference"ABS 1 Z 1 and 2" a and b".

15. in article 11, paragraph 4 the reference "para 1 No. 3 lit. occurs in place of the reference"ABS 1 Z 1-3" a to c".

16. in article 11, paragraph 6 the following second subparagraph is added:


"An obligation referred to in paragraph 1 to the issuing of invoices for deliveries in the rest of the Community area and other services, a simplified invoice is excluded. This second sentence and of the § 19 para 1 c is true also in the cases of § 19 para 1, if the issuing of invoices according to the provisions of this Federal Act."

17 § 11 para 8 Z 3 is: "3. the credit must that will contain the information requested in par. 1 and par. 1a and referred to as such. Paragraph 2 to 6 are to apply by analogy;"

18 § 12 is amended as follows:

(a) in paragraph 1 Z 1 are inserted instead of records following the second set of:

"Taxed after the contractor received charges (section 17) - companies in the sense of § 17 para 1 second sentence except - and exceed the revenues pursuant to section 1 para 1 Nos. 1 and 2 - this not remain the revenue from ancillary transactions including the business sales except approach - in the previous assessment period 2 000 000 euros, is the additional requirement that the payment has been done. As far as the separately-designated tax amount is a payment prior to execution of the sales, he is already deductible if the invoice and the payment has been done."

(b) in paragraph 12, the following sentence is added:

"A change in the circumstances which are relevant for the input tax deduction, is also, if the change is, that there is a change in the application of the General rules and the regulations of section 22 for the input tax deduction."

(c) in paragraph 15 the following sentence is added:

"The fee is lower than the base, due to the application of section 4 paragraph 9 the previous versions shall apply mutatis mutandis."

19. in article 17, paragraph 1, the reference is "article 11, paragraph 1 Nos. 3 and 4" with the reference "article 11, paragraph 1 No. 3 lit. c and d"replaced.

20. in article 19, paragraph 1, of the first tick mark is: "-the ceding entrepreneur in Germany operates his company, nor has a permanent establishment involved in the service provision and" 21. In § 19 para 1c is the phrase "a residence (seat) or habitual residence or" "His company still operates" replaced by the word order.

22 paragraph 19 paragraph 1 d:

"(1 d) the Federal Minister for finance can set to prevent tax evasion or avoidance by regulation, that the tax is due by the beneficiaries for certain transactions if these entrepreneurs and this possibility is admitted the Member States in Title XI Chapter 1, section 1 of Directive 2006/112/EC or this is an authorisation in accordance with Article 395 of Directive 2006/112/EC. Also can the regulation be determined that the ceding entrepreneur for this tax liable."

23 section 20 is amended as follows:

(a) in paragraph 1, the kit included with dashes is eliminated - as far as is not section 4-.

b) paragraph 5 is deleted.

c) paragraph 6 is as follows:

"(6) values in a currency other than euro are on euro according to the exchange rate to convert, which sets the Federal Minister of finance as the average rate for the period, in which running the performance pay, or a portion of the fee prior to execution of the performance (section 19 para 2 subpara 1 lit. (a) appropriated is or - taxation according to collected charges (section 17) - the fee is recognised. The entrepreneur can apply instead the last, published by the European Central Bank exchange rate.

Is entitled to make the conversion after the course of the day, if the individual amounts are evidenced by Bank releases or Exchange lists of entrepreneurs."

Z 23a. section 22 is amended as follows:

(a) in paragraph 1, second subparagraph is the first sentence:

"The provisions of § 6 para 1 Z 8 to 26, § 11 and § 12 para 10 to 12 are to be applied."

(b) in paragraph 2, the second sentence reads:

"For this additional tax and tax amounts owed according to § 11 paragraph 12 and 14 or § 12 para 10 to 12 or arising under section 16, the General provisions of this Federal Act with the restriction shall apply mutatis mutandis, to a further deduction lapsing."

24 in section 24, paragraph 7, the first sentence reads:

"The operator has in the statement to indicate, that the margin scheme has been, applied, for example, by specifying" art items/special"-"collector's items and antiques/special arrangements", or,"second-hand goods/special arrangements"with other movable tangible property within the meaning of paragraph 1."

25. in article 27, paragraph 7, the phrase is "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" No. L 264 of the 15.10.2003 p. 1) "by the phrase" 2010/24/EU directives on mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ " No. L 84 of March 31, 2010 p. 1 and 2011/16/EC on administrative cooperation in the field of taxation and repealing of Directive 77/799/EEC, OJ No. L 64 of the 11.03.2011 p. 1 and Regulation (EU) No. 904/2010 on administrative cooperation and combating fraud in the field of value added tax, OJ "No. L 268 of Sparta Sarpsborg S. 1," replaced.

26. in paragraph 28 39 the following paragraph is added after paragraph 38: "(39) 1 § 3a paragraph 12 Z 1 and Z 2, section 4, paragraph 9, article 11 par. 1, par. 1a, para 2, § 3, para 4, para 6, para 8 Z 3, § 12 para 15, § 17 para 1, § 20 paragraph 6, section 24, paragraph 7, § 27 section 7, article 1 para 3 subpara 1 lit." e, article 3 para 1 subpara 1 lit. e, art. 4 par. 3, article 11 paragraph 1 first sentence, article 11 paragraph 4, article 11 I no. 112/2012, para. 4, in the version of Federal Law Gazette paragraph 5 and article 25 with 1 January 2013 into force and shall apply for the first time on sales and other issues that occur after 31 December 2012 or occurring.

2. § 12 I no. 112/2012 para 1 subpara 1 in the version of Federal Law Gazette 1 January 2013 into force and shall apply for the first time on sales to the entrepreneur, carried out after December 31, 2012.

3. No. 6, Z 22 lit. g, Z 33, 41 Z, Z 42 lit. b and Z 42 lit. (c) the installation appear at the end of 31 December 2012 override; they are however on deliveries and intra-Community acquisitions that are executed before January 1, 2013, as well as on imports for the import sales tax liability arises before January 1, 2013, continue to apply.

4. changes in article 12, paragraph 12, as well as in article 22, paragraph 1 and paragraph 2 are 2014 to apply from the year of assessment. Additional requirement is that the first-time use or use by the entrepreneur in his company as fixed assets after June 30, 2013."

27 article 1 para 3 subpara 1 lit. e is: "e) for work on the subject, or the review of this item through a different contractor unless the subject back of other performance after provision for the disposal of the customer in the Member State, from which the subject; been shipped or transported"

28 article 3 para 1 subpara 1 lit. e is: "e) for work on the subject, or the review of this item through a different contractor unless the subject back of other performance after provision for the disposal of the customer in the Member State, from which the subject; been shipped or transported"

29. According to article 4 paragraph 2 the following paragraph 3 is added:

"(3) section 4 paragraph 9 applies also to the intra-Community acquisition."

30. Article 11 is amended as follows:

(a) in paragraph 1, the first sentence reads:

"The entrepreneur performs 6 para 1 tax-free supplies within the meaning of article, so he is obliged no later than on the fifteenth day of the calendar month following the calendar month in which the delivery is carried out, to issue an invoice, in which he points out on the tax exemption."

b) para 4 is as follows:

"(4) the entrepreneur receives the payment or part of the fee for a still non-tax free intra-Community supply, is this no obligation to invoicing."

c) paragraph 5 is as follows:

"(5) § 11 section 6 does not apply to bills on intra-Community supplies and for invoices in accordance with article 25 paragraph 4."

31 article 21 para 1 last sentence deleted.

32. Article 25 para. 4 and heading is as follows:

"The issuing of invoices by the acquirer

(4) the invoice depends on the legislation of the Member State from which the buyer operates his company. Running the delivery of the premises of the purchaser, the law of the Member State is governed by where the facility is located. The recipient passes the tax debt, settles accounts with credit, the invoicing is according to the rules of the Member State in which the supply is running.

The provisions of this Federal Act shall apply, for the invoicing the invoice must contain the following additional information: - a reference to the existence of an intra-Community transaction of the triangle and the charge of the last customer, -

the value added tax identification number under the entrepreneur (transferee) caused the intra-Community acquisition and the subsequent supply of goods, and - the VAT identification number of the recipient of the supply."

33. in article 27 paragraph 3 is 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" No. L 264 of the 15.10.2003 p. 1) "by the phrase" Regulation (EU) No. 904/2010 "replaced."

34. Z 1 who is conditioning: "1 live animals of subheadings 0101 30 00, 0101 29 10, 0101 90 00 and of headings 0102-0105 of the combined nomenclature. '

35. Z 2 of Appendix 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 no. 4 of the plant "the bracket expression"(Kapitel 3 der Kombinierten Nomenklatur, ausgenommen Unterpositionen 0301 11 00 und 0301 19 00)"takes the place of the parenthetical expression"(Kapitel 3 der Kombinierten Nomenklatur, ausgenommen Unterposition 0301 10).

37. No. 6 of the plant is eliminated.

38. in Z, 9 of the plant is the bracket expression "(Unterposition 0603 10 der Kombinierten Nomenklatur)" replaced by the parenthetical expression (from position 0603 of nomenclature).

39. in 10 of the system Z "the bracket expression"(Unterposition 0604 20 der Kombinierten Nomenklatur)"takes the place of the parenthetical expression"(aus Unterposition 0604 10 und Unterposition 0604 91 der Kombinierten Nomenklatur).

40. in Z is the number 18 of the plant "1106 10" by the number "1106 10 00" replaced.

41. in no. 19 of the plant "the bracket expression"(Unterpositionen 1108 11 00, 1108 12 00 und 1108 13 00 der Kombinierten Nomenklatur)"takes the place of the parenthetical expression"(Unterpositionen 1108 11, 1108 12 und 1108 13 der Kombinierten Nomenklatur).

42. in Z, 20 lit. f "the bracket expression"(Unterpositionen 1212 91 20, 1212 91 80, 1212 92 00, 1212 94 00, 1212 99 und 1212 99 41 der Kombinierten Nomenklatur)"takes the place of the parenthetical expression"(Unterpositionen 1212 91 20, 1212 91 80, 1212 99 30, 1212 99 41, 1212 99 49 und 1212 99 70 der Kombinierten Nomenklatur) of the system.

43. in Z, 20 lit. g of the unit is the number "1213" by the number "1213 00 00" replaced.

44. Z 22 of the plant is amended as follows:

(a) in lit. a takes the place of the parenthetical expression "(aus Unterpositionen 1501 00 11 und 1501 00 19 sowie Unterposition 1501 00 90 der Kombinierten Nomenklatur)"the bracket expression "(Unterposition 1501 10 90 und aus Unterposition 1501 90 00 der Kombinierten Nomenklatur)".

(b) in lit. b is the number of ' 1502 00 90 "by the number" 1502 10 90 "replaced.

c) lit. d: "d) edible vegetable oils and their fractions, refined, but not chemically modified (subheadings 1507 10 90, 1507 90 90, 1508 10 90, 1508 90 90, positions 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, 1513 19 91, 1513 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 und 1515 90 99 der kombinierten Nomenklatur), "d) lit. g is eliminated.

45. in Z the number 25 of the plant is "1805" by the number "1805 00 00" replaced.

46. Z 33 of the plant is eliminated.

47. in Z, 35 of the plant is the number "2836 10 00" by the number "2836 99 17" replaced.

48. in Z, 38 of the system is the number of "3101" by the number "3101 00 00" replaced.

49. in Z, 40 of the plant is the number "3507 90 00" by the number "3507 90" replaced.

50 Z 40A) the system is: "40 a.
Sweeteners (from subheading 3824 90 97 of the combined nomenclature) "51. Z 41 of system is eliminated."

52. in Z 42 accounts for the complex lit. b and c.

53. Z 43 of the plant shall be amended as follows:

(a) in lit. occurs in place of the parenthetical expression "(Position 4901 und aus Positionen 9705 und 9706 der Kombinierten Nomenklatur)"the bracket expression "(Position 4901 und aus Positionen 9705 00 00 und 9706 00 00 der Kombinierten Nomenklatur)".

(b) in lit. c is the number of "4903" by the number "4903 00 00" replaced.

(c) in lit. d is the number of "4904" by the number "4904 00 00" replaced.

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

(a) in lit. a is the number of "4906" by the number "4906 00 00" replaced.

(b) in lit. b is the number of "9702" by the number "9702 00 00" replaced.

(c) in lit. c is the number of "9703" by the number "9703 00 00" replaced.

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

55. Z 45 of the plant shall be amended as follows:

(a) in lit. a is the number of "9704" by the number "9704 00 00" replaced.

(b) in lit. b of the unit is the number "9705" the number "9705 00 00" replaced.

56. in Z 46 of the plant is the number "9706" by the number "9706 00 00" replaced.

Article 6

Amendment of the 1955 valuation Act

The assessment Act 1955, BGBl. No. 148/1955, as last amended by Federal Law Gazette I no. 22/2012, is amended as follows:

1. Article 21 is amended as follows:

a) para 1 subpara 1 lit. a is: ' a) economic units of the agricultural and forestry assets to more than one-twentieth, or at least to 300 euros, or to more than 1,000 euros, "b) in para 1 No. 2 the following sentence is added:

"The change from a subspecies in a different subspecies of the agricultural and forestry assets only then leads to an update, the value limits of subpara 1 lit. a be exceeded."

(c) in paragraph 2, the point is replaced by a comma and appended the following phrase:

"as well, if the minimum value in accordance with paragraph 25 above or below is."

2. in article 22 be added following paragraph 4 and 5:

"(4) a subsequent statement may also in those cases where the decision on the main statement or on the subsequent adoption not or not validly given. The beginning of the calendar year in which the right to determination of the duties derived from the unit value and contributions still not is barred is considered to determine time in these cases at the earliest.

(5) a subsequent determination is also to undertake changes to the asset type at an economic unit of agricultural and forestry assets on real estate or real estate on agricultural and forestry assets."

3. Article 30 is amended as follows:

(a) in paragraph 1, the term "Special crops" is replaced by the phrase "Special and orchards" Z 1.

b) par. 2 No. 1 is: "1 cash, securities and debt with the exception of public money received in connection with the management to pay out," c) paragraph 4 shall be added the following records:

"Poultry reproduction farms are to evaluate the single return value. The Federal Minister of finance can set in case of need after consulting assessment Advisory Board regulation assessment approaches (section 44)."

(d) in paragraph 7 eliminates the phrase "Per 1 000 kilograms of milk are 0.05 VE be added" and following phrases are replaced:-"Cattle 0.8 VE one or two years" by

"Bovine animals one to one and a half years 0.65 VE, cattle and a half to two years 0.8 VE"



-"Porkers from purchased piglet 0.09 VE" by

"Porkers from purchased piglet 0.06 VE"



-"Pigs from own pig 0.1 VE" by

"Fattening pigs from own pig 0.07 VE"



-"Breeding sows, boars 0.3 VE" by

"Breeding sows, boars 0.35 VE" and



-'Sheep and goats over six months 0.1 VE' by

"Sheep and goats, six months to a year 0.1 VE, sheep and goats over one year 0.2 VE".

(e) in paragraph 12, the phrase "by sales" is replaced by the phrase "by above-average animal husbandry as well as sales".

4. Article 31 shall be added following paragraph 4 to 6:

"(4) a farm also farm buildings or parts of buildings to include that are built on the serving farm land, but do not or cannot belong to the owner of the ground and soil.

(5) the managers has no equity areas, so the funds paid out in connection with the management of foreign land to him within the meaning of section 35 are a separate economic entity. This farm is in the community, from which the management is carried out.

(6) any unused agricultural farm buildings are without prejudice to the provisions of § 52 para 2 to agricultural and forestry assets, as long as they are fed no other purpose."

5. section 32 is amended as follows:

a) paragraph 3 is as follows:

"(3) in assessing the sustainable profitability are essential circumstances into account, affecting economic success or that is dependent on the recovery of the products obtained. Are accordingly to take into account in particular:


1. the natural yield conditions within the meaning of § 1 paragraph 2 No. 2 of the bottom estimate Act 1970 (soil, terrain, climatic conditions, water conditions);

"2. die folgenden wirtschaftlichen Ertragsbedingungen: a) regional economic conditions of the site, b) removal of the operating surfaces to the yard, c) size and slope of operating areas and d) size."

(b) in paragraph 4, the phrase "and special crops" by the sequence of words and punctuation ", special and orchards" is replaced.

(c) in paragraph 4, the following records are attached:

"There are charges pursuant to § 40 for special and fruit crops, which are not permanent crops, attributable to the economic unit of the enterprise, while premiums for permanent crops when the income of the owner of the economic unit on which they are located are. Unless the operator has no agricultural and forestry land owned, the surcharge is a farm in that municipality, is located the farmstead of the tenant, or in the absence of a farmstead, in that community, in which the terms majority of special and orchards is located."

6. in article 33 the following paragraph 4 is added:

"(4) for this after 31 December 2013 deadline has to be a major statement for buildings or parts of buildings in the sense of paragraph 1 to the main observation time of the basic assets. The identified housing values continue to apply, provided that the conditions for a continuation of the value or a subsequent determination pursuant to sections 21 and 22 are given."

7. in article 34, paragraph 1 of the parenthetical expression (§ 44) occurs word order "and to be published in the Official Gazette of the Wiener Zeitung" in the second set after the.

8 § 35 together with the heading is as follows:

"§ 35. consideration of public funds"

In the assessment, only recurring direct payments referred to in article 2 are lit. (d) of Regulation (EC) 73/2009 as amended by Regulation (EC) 1250/2009 of 30 November 2009 to be considered separately and in height from 33 vH of the amount paid in the previous year to apply."

9. in article 36, para. 3, of the parenthetical expression (lower comparison operation) is eliminated.

10. in paragraph 37, the phrase "Land according to § 31 para 1 and 3" is replaced by the phrase "land according to § 31 para 1 and 3 and public funds pursuant to § 35".

11 § 38 is amended as follows:

a) paragraph 1 is as follows:

"(1) for the operation number 100, that is for the main comparison operation (paragraph 34), the value of yield per hectare (acres set) is 2 400 euro."

(b) in paragraph 3 and 4, the parenthetical expression (in comparison operations) accounts for each.

(c) in paragraph 4 takes the place of the citation "§ 32 para 3 subpara 2 lit. a and b"the citation"§ 32 para 3 subpara 2 lit. a, b and c".

12. Article 39 is amended as follows:

(a) in paragraph 2, the parenthetical expression (in comparison operations) eliminates Z 1.

b) para 2 subpara 1 lit. a is: "A) Alps, vegetation areas above and outside the height-related permanent frontier, mainly used by grazing during the summer months, as well as the duration of grass mowed at regular intervals in the Alpine area; these are"

(c) in paragraph 2, subpara 1 lit. b is replaced by the word "Vegetation surfaces" the phrase "agricultural land".

(d) in paragraph No. 2 the citation "section 46" takes the place of the citation "§ 46 paragraph 3".

(e) ABS 2 Z 3 is: "3. According to the provisions of § 48 para 2 and 4 in terms of wine used land;"

f) in para 2 is after the Z 5 the point replaced with a semi-colon and following Z 6 added: "6 public money according to the provisions of § 35."

13 § 45 is eliminated.

14 paragraph 46:

"(1) all parts of an economic entity which constantly serve one main purpose of forestry (forestry operations) include the forestry asset." In particular areas that are forest in 1975 in the forest Act serve one main purpose of forestry.

(2) for the review of the forestry assets are the sections 30 to 32 para 2 and 4, articles 35, 39 para 1 second sentence, § 39 para 2 subpara 1 lit. (b) to apply sections 40, 41, 42 and 44, as far as is not otherwise specified in the following paragraphs. A timber expects only to the extent to the excess stock of rotating equipment, exceeds the operating scheduled annual impact.

(3) the forestry output value is going to derive from the HA set of a non-setting operation with regular age groups (normal forest operation) and forestry management conditions. The hectare rates for forestry assets arise relative to the normal forest operation and are for the various eligible species, to differentiate yield classes and recoverable wood prices as well as by the fact, whether due to the forestry company's size, a mostly regular use is possible. The actual conditions vary, be taken into account is premium or discounts. For this purpose the Federal Minister of finance to determine 1 what value for the unit of area (HA) a company with mostly regular forestry use after consultation in the Forestry Department of the evaluation Advisory Committee with legally binding force and is to be regular age ratio (hectares set);

2. what percentage of hectares set set after no. 1 the individual age groups to use are;

3. with which hectares set means forest, coppice - and riparian plants, protection - spell forests and other forest management limited or such areas within other businesses to use are;

4. the forestry operating size, from the mostly regular forestry uses are possible.

(4) in determining the HA sets according to para 3 are the actual situation with regard to the natural yield conditions such as in particular classes, types of wood, to apply also with regard to the marketing opportunities and the wood stock site conditions and damage. With regard to the other circumstances and management conditions, regular conditions are to submit. This applies particularly with regard to the stock of resources and the size of the operation. As to see, is a regular in the meaning of the second sentence that microtransactions, except those according to § 40 no. 1 lit. c, special cultures, rights and uses (section 11) as well as building do not exist and minor uses will not be achieved.

(5) the calculated yield values is to decrease through a reduction or to increase if the actual conditions considerably differ second income conditions referred to fourth set of in subsection 4 regular conditions, that is, in determining the HA sets and this deviation leads to a significant reduction or increase the yield of a surcharge. Section 40 shall apply mutatis mutandis Z 2. The dwelling of the owner of the business or the part of the building that is serving his apartment belongs by way of derogation from § 32 para 4 not to forestry assets. The residential building belongs to plots, which are to review in accordance with paragraph 6, section 33 according to application finds.

(6) in determining the unit value of a forestry operation, agricultural land without prejudice to the provisions of § 39 para 2 are Z 1 through identification of the HA set according to the ratio of their yield to those of the farms of the comparison to evaluate. The provisions of § 39 para 2 3, 4 and 5 and article 39, paragraph 3 and 4 shall apply Z."

15 § 48 is amended as follows:

(a) in paragraph 2 which takes the place of the citation "sections 30 to 34 and 36 to 44" the citation of "sections 30 to 32 para 2 and § 32 para 4 to section 44".

b) para 4 is as follows:

"(4) the HA set for the operating number 100 (main comparison winery) is after consulting the wine Department of the evaluation Advisory Committee (para. 6) of the Federal Minister of finance regulation (section 44) in the ratio of profitability to the hectares set in accordance with article 38, paragraph 1 to set in.

In assessing the sustainable yield of wineries are the essential circumstances to take into account that affect the economic success or that the recovery of the products obtained is dependent on. Are accordingly to take into account in particular: 1 the natural yield conditions within the meaning of § 1 para 2 No. 2 of the bottom estimate Act 1970, as well as the regional viticultural climatic conditions;

2. the following economic yield conditions: a) location of the Court in terms of marketing opportunities of products, b) actual marketing conditions of operation, c) size and slope of operating areas and d) size.

3. profitability of Buschenschank are lit without prejudice to § 40 Z 1. c separately by surcharge to take into account."

16 Article 49 is amended as follows:

(a) in paragraph 2 the citation "sections 30 to 32 para 2, § 32 para 4, § 35, § 41, section 42 and section 44" takes the place of the citation "sections 30 to 32, 41, 42 and 44".

b) paragraph 3 is as follows:


"(3) horticultural companies are basically with the single return value to evaluate. The Federal Minister of finance can set evaluation approaches after consultation in the evaluation Advisory Committee with legally binding force for certain categories of horticultural use and the nature and the extent of the consideration of circumstances within the meaning of § 32 (section 44)."

(c) in paragraph 5, the parenthetical expression (in comparison operations) is eliminated.

17. in article 50, paragraph 2 the following sentence is added:

"The Federal Minister of finance can set assessment approaches in case after consultation in the evaluation Advisory Committee regulation for certain parts of other agricultural and forestry assets (section 44)."

18. in section 86 shall be added following paragraph 13 and 14:

"(13) as far as social security legislation to be used are unit values of in agriculture and forestry, changes the values in this unit on the occasion of the main finding as of 1 January 2014 for the period before January 1, 2017 are not to take into account.

(14) § 21, § 30, § 32, § 34, § 35, § 36, § 37, § 38, § 39, § 46, § 48 para 2 and 4, § 49 para 2, 3 and 5 and § 50 para 2, each as amended by Federal Law Gazette I are no. 112/2012, to apply for the first time for the main finding of the agricultural and forestry assets as of 1 January 2014 and subsequent updates and subsequent findings. Article 45 as amended before the Federal Law Gazette I no. 112/2012 is last time to apply for dates before the main finding of the unit values of agricultural and forestry assets as of 1 January 2014."

Article 7

Change of the farmers social insurance law

The farmers Social Insurance Act, Federal Law Gazette No. 559/1978, as last amended by Federal Law Gazette I no. 76/2012, is amended as follows:

According to section 336, 337 following sections including the heading and 338 are attached:

"The main finding of 2014 transitional provisions

337. (1) persons, which on December 31, 2016 remain excluded also from the health and pension insurance not compulsory insurance in the health and pension insurance under this Federal Act are subject to and only through the social security are of the main determination of unit values for economic units of the agricultural and forestry assets at January 1, 2014, in accordance with article 20 c of the assessment Act 1955 exceed the insurance limit of 1 500 euros in accordance with § 2 para 2 of the Federal Act, , as long as it is not an area increase the area farmed on December 31, 2016.

(2) persons who are subject to compulsory insurance in the health and pension insurance under this federal law and only by the social security are of the main determination of unit values for economic units of the agricultural and forestry assets as of January 1, 2014, pursuant to section 20 c of the assessment Act of 1955 the insurance limit of 1 500 euros in accordance with § 2 para 2 of the Federal Act fall short, can on December 31, 2016 up to 31 December 2017 at the social insurance institution of the farmers apply for , that their compulsory insurance remains upright, as long as it is not an area reducing the operating area farmed on December 31, 2016.

338. (1) persons who are not compulsory insurance accident insurance under this federal law and only by the social security are of the main determination of unit values for economic units of the agricultural and forestry assets at January 1, 2014, in accordance with article 20 c of the assessment Act 1955 exceed the insurance limit of 150 euro according to § 3 para 2 of the Federal law, on December 31, 2016 remain excluded also from accident insurance , as long as it is not an area increase the area farmed on December 31, 2016.

(2) persons who are subject to compulsory insurance accident insurance under this federal law and only by the social security are of the main determination of unit values for economic units of the agricultural and forestry assets as of January 1, 2014, pursuant to section 20 c of the assessment Act of 1955 the insurance limit of 150 euro according to § 3 par. 2 of this Federal Act fall short, can on December 31, 2016 up to 31 December 2017 at the social insurance institution of the farmers apply for ", that their compulsory insurance remains upright, as long as it is not an area reducing the operating area farmed on 31 December 2016."

Article 8

Amendment of the land appraisal Act 1970

The bottom estimate Law 1970, BGBl. No. 233/1970, as last amended by Federal Law Gazette I no. 143/2006, is amended as follows:

1. in article 2, paragraph 1, the phrase "twenty years" is replaced by the phrase "thirty years".

2. section 10 shall be added after paragraph 3 following para. 4 and 5:

"(4) the Austrian Agency for health and food security GmbH has perform necessary soil chemical and-physikalischen investigations on request for the selection and appraisal of pattern pieces (§ 5).

(5) the federal research and training centre for forests, natural hazards and landscape has to transmit digital data of soil mapping on request to the Federal Minister of finance to support the ground estimate."

3. Article 14 is amended as follows:

(a) in paragraph 1, the second sentence is omitted.

b) paragraph 3 is deleted.

4. in article 16a, paragraph 3 the phrase "Federal Ministry for economy, family and youth" takes the place of the phrase "Federal Ministry for economy and labour".

5. in article 18 the phrase "Federal Ministry of economy, family and youth" takes the place of the phrase "Federal Minister for Economics and labour" respectively and to replace the phrase "and with regard to" the sequence of words and punctuation ", in terms of § 10 par. 4 and 5 of the Federal Minister for agriculture and forestry, environment and water management and with regard to".

Article 9

Amendment of the fees Act 1957

The fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 17/2012, is amended as follows:

1. in article 14, paragraph 5 tariff post 8 Z 1 entering lit. a instead of the parenthetical expression (§ 8 ABS. 1 NAG Nos. 1, 2 and 5) the bracket expression (§ 8 paragraph 1 Nos. 1 to 6, 8 and 10 NAG) and in lit. (b) instead of the parenthetical expression "(§ 8 Abs. 1 Z 3 und 4 NAG)"the bracket expression "(§ 8 Abs. 1 Z 7 und 9 NAG)".

2. paragraph 14 tariff post 11 together with the heading:

"11 weapon documents

(1) weapons possession card 1 issue of a weapons possession card (§ 21 para 1 WaffG) 74,40 EUR a) unless permitted the possession of more than two firearms (§ 23 para 2 WaffG), in addition 43 euro b) If this is granted an exception from the prohibition of § 17 para 1 or 2 (article 17, para. 3 WaffG), in addition 43 euro (2) firearms pass 1 exhibition a weapons passport (§ 21 para 2 WaffG) 118,40 euro a) unless permitted the possession of more than two firearms (§ 23 para 2 WaffG) , an additional 87 Euro b) If this an exception 1 or 2 WaffG is approved paragraph by the prohibition of § 17 (§ 17 para. 3 WaffG), also 87 Euro 2nd exhibition of arms pass for firearms of category C or D (article 35, para. 3 WaffG) 118,40 euro (3) the application for a weapons document is exempt from the fee requirement of § 14 tariff post 6. The exhibition of weapons documents referred to in paragraphs 1 and 2 and the carrying out of acts listed therein are exempt from administrative duties of the Federal Government.

(4) the fees debt incurred with the out gift (delivery) of the weapons document by the authority. Charges borrowers is the one for which the weapons document is issued. The fees borrowers has to pay an advance payment in the amount of the estimated fee upon filing the request to issue a document of weapon. The advance payment is to reimburse if no fee debt shall be incurred at the request. Section 241 para 2 and 3 BAO shall apply mutatis mutandis. The authority must hand over the weapons document only after the payment of the fee.

(5) a weapon document will be issued by an authority of the country, a lump sum is entitled to this authority per gun document. This is in cases - of para 1 No. 1 56,20 EUR - of para 1 subpara 1 lit. a and b 99,20 euro - of para 2 subpara 1 and 2 100,20 EUR - of para 2 subpara 1 lit. "a and b 187,20 euro."

3. in article 14, following tariff items added 17 and 18:

"17 marriage

(1) procedures for determining the capacity... ...50 euro

(2) input, protocols, and testimonies, arising in the proceedings referred to in paragraph 1, from the licence fee obligation pursuant to § 14 tariff post 6, 7 and 14 free. Marriage certificates issued immediately in the course of the marriage, are exempt from the fees required pursuant to § 14 tariff post 4.

(3) foreign fonts presented in the procedure for determining the capacity (including certification notes on attached)... 80 euro

(4) the Scriptures according to para 3 ver gebuehrten are collective post 4 of the licence fee obligation pursuant to § 14, 13 and 14 free.


(5) the fees debt incurred with the introduction of the proposal on determining the capacity. Fees borrowers are the subject of severally.

18 registered partnership

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

(2) input, protocols, and testimonies, arising in the proceedings referred to in paragraph 1, from the licence fee obligation pursuant to § 14 tariff post 6, 7 and 14 free. Partnership documents issued directly in the wake of the justification of the registered partnership, are exempt from the fees required pursuant to § 14 tariff post 4.

(3) foreign fonts presented in the procedure for determining the ability to be able to establish a registered partnership (including certification notes on attached)... 80 euro

(4) the Scriptures according to para 3 ver gebuehrten are collective post 4 of the licence fee obligation pursuant to § 14, 13 and 14 free.

(5) the fees debt incurred with the introduction of the request to determine of the ability to be able to establish a registered partnership. Fees borrowers are the subject of severally."

4. § 33 collective post 5 § 5 No. 3 is:, 3. the lessor has the due date to submit log in using an official form the IRS about the existing agreements in a calendar month, which shall contain the particulars necessary for the calculation of fees; It is considered to call charge display in accordance with article 31. On the documents, a note on the calculation of self made is to install, which contains the calculated amount, the date of the day of calculating self, and the signature of the stock's. "A login can be avoided, if blaming fees with withholding instructions (section 214 (4) BAO) in the way of FinanzOnline is paid by the due date."

"5. § 33 collective post 21 para 2 No. 6 is:, 6 assignment of shares in a company with limited liability, transfers of shares, transfer of business shares in a purchase and economic cooperative and transfers of rights associated with the position of a member of a partnership and responsibilities."

6. in section 37 is added after paragraph 30 following paragraph 31:

,,(31) § 14 tariff post 11 in the version of federal law BGBI. I no. 112/2012 into force 1 January 2013 and is to apply weapons documents for which the exhibition application is submitted after December 31, 2012. § 14 I no. 112/2012 contact tariff items 17 and 18 as amended by Federal Law Gazette 1 April 2013 in force and are to apply to requests that are made after March 31, 2013.

§ 33 collective post 5 para 5 No. 3 as amended by the Federal Act Federal Law Gazette. I no. 112/2012 into force 1 January 2013 and is to apply to all leases entered into after December 31, 2012."

Article 10

Amendment to the Gambling Act

The gambling law, BGBl. No. 620/1989, as last amended by Federal Law Gazette I no. 50/2012 and by the proclamation, Federal Law Gazette I no. 69/2012, is amended as follows:

1 paragraph is amended as follows 1 paragraph 4:

(a) the first sentence reads:

"The Federal Minister of Finance has to establish a place for player protection which are responsible the content, scientific and financial support of player protection."

(b) in the second sentence, the phrase "or this Advisory Board" is required.

2. in section 12a paragraph 3 the citation "article 27 par. 3 and 4" takes the place of the citation "article 27, paragraph 1, 3 and 4".

3. Article 14 is amended as follows:

(a) in article 14, paragraph 5, third sentence is inserted:

"With subsequent removal of the concession decision the concessionaire has the gambling during one by the Federal Minister of finance to continue 18 months period to be set at the latest."

(b) in article 14, paragraph 5, last sentence takes the place of the phrase "which is" the phrase "These terms are".

(c) in article 14, paragraph 6, fourth and fifth sentence shall beadded:

"Is decided on due time tabled proposals according to § 14 before expiry of the concession period, the last legitimate concessionaire has gambling during one of the Federal Minister of finance to continue one year period, to be determined at the latest. This time limit is to determine that expiration of the Federal Government or a new concessionaire to perform the gambling."

4. Article 21 shall be added following paragraph 10 and 11:

"(10) the Federal Minister of finance is authorized by regulation to govern technical and construction characteristics of slot machines in casinos, as well as to set recording and archiving requirements. Slot machines in casinos are mandatory to connect electronically to the Federal Data Center GmbH. The Federal Minister for finance may determine the date of this connection by way of a regulation. Moreover, the Federal Minister of finance to the details may impose electronic connectivity and the records to be transmitted in this regulation minimum standards, which also access the authority on individual slot machines in casinos is to regulate. The costs distributed for the construction of ten years, as well as the costs for the operation of the data processing centre are by the Federal Minister of Finance annually in terms of decision to impose the concessions on basis of a perform statement of the costs caused by the concessionaires. Within the framework of the operation of the data data center, the Federal Minister may carry out a technical review of slot machines in casinos, about this software as well as their central networking for financial services also at any time or request the submission of an independent technical opinion on compliance with legal gambling. With the establishment of the data data center and electronic connectivity are separately prior to deposit the Federal Minister of finance source code or reference game programs of it to be included on gambling machines in casinos.

(11) in the case of subsequent elimination of the concession decision the concessionaire has the gambling during one by the Federal Minister of finance to continue 18 months period to be set at the latest. Is decided on due time tabled proposals according to § 21 before expiry of the concession period, the last legitimate concessionaire has gambling during one of the Federal Minister of finance to continue one year period, to be determined at the latest. These time limits are to determine that expiration of the Federal Government or a new concessionaire to perform the gambling."

5. in article 23 the citation of the "paragraph 2" takes place the citation of "paragraph 7".

6 paragraph 1 is eliminated section 27.

7 article 40 is amended as follows:

(a) in paragraph 2, first sentence is inserted after the word "Numbers lotteries" the sequence of words and punctuation ", raffle games, Glückshäfen and Jux draws".

(b) in paragraph 2, second sentence is inserted after the word "Possession" the phrase "of other numbers lotteries".

(c) section 3 and 4 are eliminated.

8 paragraph 50 is amended as follows:

(a) in paragraph 4, the second sentence reads:

"Operators and owners, as well as individuals who provide gambling establishments, have comprehensively to provide information to the authority in accordance with paragraph 1, the Office expert (§ 1 para. 3) and the organs of the public oversight, to allow comprehensive inspections and test matches under provision of money or bets and to give insight in the listed records, in the records of the gambling establishments in the game descriptions fair under this Federal Act, as well as to ensure ", that a person present these commitments to control bodies will follow."

(b) there be added following paragraph 10 and 11:

"(10) adult an authority in an official act in connection with the seizure or confiscation method cash expenses, so these are the punished severally in the Strafbescheid, if necessary by means of separate decision to impose.

(11) administrative authorities have the district administrative authorities, in the territory of a municipality, for which the National Police Directorate is also security authority of first instance, notified to the National Police Directorate,. the knowledge concerned justified suspected cases of prohibited draws"

9. in article 52, paragraph 1, the phrase "with fine" is omitted after the word 'Authority' and it is instead the phrase "in cases of no. 1 with a fine of up to EUR 40 000 and in the cases of the Z 2 to 11 with" inserted.

10 section 56a is amended as follows:

(a) in paragraph 4, the second sentence is omitted.

(b) there be added following paragraph 6 and 7:

"(6) the decisions referred to in paragraph 3 occur when they are not less limited, with one year out of effectiveness. The effectiveness of these notices is not affected by a change in the person of the holder of the plants affected by the temporary restraint and safety measures, plant parts or items.


(7) the conditions for the issue of a notice referred to in paragraph 3 no longer are available and it is expected that in the future those gambling regulations, for the measures where failure to comply was determined pursuant to paragraph 3, complied by the person, who perform the operational activities or who wants to operate the plant, has to revoke the authority at the request of that person, the measures with notice in accordance with paragraph 3 first."

11. in paragraph 60, 31 the following paragraph shall beadded:

"(31) § 52 para 1 as amended by Federal Law Gazette I no. 112/2012 effective with January 1, 2013."

Article 11

Change of the real estate transfer tax act 1987

The real estate transfer tax act 1987, Federal Law Gazette No. 309/1987, as last amended by the Federal Act Federal Law Gazette I no. 22/2012, is amended as follows:

1. § 3 para 1 subpara 1 is: "(1. a) the acquisition of a plot, if value applicable to the calculation of the tax does not exceed EUR 1 100 or b) the purchase of a plot in accordance with § 13 of the real estate law of of Division of, BGBl. No. 3 / 1930 as amended, if value applicable to the calculation of the tax does not exceed EUR 2 000," 2. § 6 ABS. 3 States that :

"(3) have the relationships between the immediately preceding determination time and the time of the acquisition process (date) in such a way changed in the cases of paragraph 1 and 2, that according to the provisions of the assessment Act the conditions for an updating of the value or a update of type of or at least through the acquisition process the conditions for a subsequent determination exist, special unit is a value under by analogy with application of the principles for updates or subsequent findings to determine, so at the time of the acquisition process (date) in the cases of paragraph 2 but only then, when extending the deviation on the part of the economic unit. Determines a particular unit value Z is - apart from the case of § 4 paragraph 2 to apply 2 - three times of the special unit value (part of the amount of the special unit value)."

3. Article 10 is amended as follows:

(a) in paragraph 1, the third sentence reads:

"Transactions are exempted from taxation is the tax statement by the 15th day of the calendar month in which the tax liability would, created to present the second following month;" in the cases of § 3 para 1 subpara 1 lit. b is not tax return to present."

(b) in paragraph 2, second sentence, the following is inserted:

"In the cases of § 3 para 1 Nos. 4 and 5 can the tax declaration be submitted also by the persons referred to in section 9 and submitted electronically."

4. in article 18 k after the paragraph 2j the following paragraph 2 is added:

"(2k) § 3 par. 1 Z 1, section 6, paragraph 3 and article 10, paragraph 1 and 2, each as amended by Federal Law Gazette I no. 112/2012 with 1 January 2013 into force and shall apply for the first time on transactions for which the tax due after December 31, 2012 arises or would arise."

Article 12

Amendment of the insurance Control Act 1953

The Insurance Tax Act 1953, BGBl. No. 133/1953, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1. in article 4, para. 3, Z 8 the phrase "the license" is replaced by the phrase "the certificate of approval".

2. in article 5, paragraph 1, no. 3 lit. b and paragraph 5 is substituted the word "Power" the phrase "in the type certificate or in the decision on the approval of the single" by the phrase "Performance of the internal combustion engine", and in paragraph 5 with the phrase "in the registration certificate".

3. in article 6, para. 3 subpara 1 lit. b is replaced by the phrase "a certificate of approval" by the phrase "Performance of the internal combustion engine" and Z 4 the word "Power" the phrase "a certificate".

4. in article 12, para. 3, following Z 22 is appended: "22 §§ 4 para 3 No. of 8, 5 para 1 No. 3 lit. (b) and paragraph 5 and 6 para 3 subpara 1 lit. I will take no. 112/2012 b and Z 4, each as amended by Federal Law Gazette 1 January 2013 effect."

Article 13

Amendment to the motor vehicle tax Act 1992

The road tax Act 1992, BGBl. No. 449/1992, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. in article 2, paragraph 1 Z 10 the phrase is "the certificate of approval" by the phrase "the certificate of approval" and in paragraph 2, the phrase "a certificate" is replaced by the phrase "a certificate of approval".

2. Article 5 is amended as follows:

(a) in paragraph 1 subpara 2 lit. a receives the previous sublit. dd the name ee) and the phrase "according to sublit. AA, bb and cc"is by the phrase"according to sublit. AA to dd"replaced.

(b) in paragraph 1 subpara 2 lit. a will following sublit. DD added: dd) as of January 1, 2013 per kilowatt of the combustion engine power reduced to 24 kilowatts 0.6 euros, at least 6 euro, for motor vehicles other than passenger cars and station wagons at most 66 Euro;

(c) in paragraph 2, the word "Power" is replaced by the phrase "Performance of the internal combustion engine" and the phrase "in the type certificate or in the decision on the approval of the single" by the phrase "in the registration certificate".

3. paragraph 7 subsection 2:

"(2) in the case of unlawful use of a motor vehicle (section 1 para 1 No. 3) the Tax Office's jurisdiction, the first of which gained knowledge;" its headquarters are in Vienna, so the Tax Office Vienna is derogation of 8/16/17 responsible."

4. in article 11, paragraph 1, 7 following Z is appended: "7 § 2 par. 1 Z 10 and paragraph of 2, 5 para of 2 and 7 para 2, each as amended by Federal Law Gazette I no. 112/2012, with 1 January 2013 into force."

Article 14

Change of the flight tax law

The flight levy Act, Federal Law Gazette I no. 111/2010, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1. in article 3 8 is added following Z: "8 the departure of State aircraft in accordance with article 3 of the Convention on international civil aviation, Federal Law Gazette No. 97/1949."

2. Article 5 is amended as follows:

(a) in paragraphs 1 and 3 the amount of € "7" takes the place of the amount '8 euro'.

(b) in paragraph 1 the amount of "15 euro" takes the place of the amount of "20 euros".

3. § 7 paragraph 4 and paragraph 5 are:

"(4) the debtor has to submit a tax declaration for the previous calendar year the IRS electronically up to March 31 of every calendar year.

(5) one according to § 201 which has federal tax code (BAO), Federal Law Gazette No. 194/1961, fixed delivery. the due date referred to in paragraph 2"

4. in article 15 the following sentence is added:

"A further evaluation has to be made until 30 September 2014."

5. in article 16 the following paragraph 4 is added:

"(4) § 5 para 1 and 3 in the version of Federal Law Gazette I no. 112/2012 effective with January 1, 2013."

6. in annex 1, the phrase "Socialist People's Libyan Arab Jamahiriya (Libya)" is replaced by "Libya".

7. in Appendix 2, the phrase "Republic of South Sudan" is inserted after the phrase "Republic of Sudan".

Article 15

Amendment of the new start-up Promotion Act

The new start-up Promotion Act, Federal Law Gazette I no. 106/1999, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1. in article 4, paragraph 1, the No. 3 is omitted.

The following paragraph 5 is added to § 2. 6:

"(5) § 4 para 1 as amended by Federal Law Gazette I no. 112/2012 effective with January 1, 2013."

Article 16

Amendment of the law on foundations control input

The Foundation tax input, Federal Law Gazette I no. 85/2008, last modified by the Federal Act Federal Law Gazette I no. 112/2011 and by the by-laws Federal Law Gazette I no. 5/2012, is amended as follows:

Article 1 is amended as follows:

(a) in paragraph 1 takes the place of the word "on" the word"to".

(b) in paragraph 4, the following sentence is added:

"Assistance already provided before the emergence of the private foundation or the thus comparable assets, the tax liability arises only with the emergence of the Corporation."

(c) section 6 Z 3 is: "3. Donations mortis causa capital assets within the meaning of article 27, paragraph 3 and 4 of the income tax Act 1988, excluded from shares to domestic and foreign corporations, if the special tax rate of article 27a, paragraph 1 of the income tax Act 1988 is applicable on the income derived from it."

Article 17

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by Federal Law Gazette I no. 22/2012, is amended as follows:

1. According to article 9, the following Article 9a is inserted:

'Article 9a. (1) where persons on the fulfilment of obligations of the taxpayer and which actually influence take ff designated representatives in the §§ 80, interpreted this influence they exert that these obligations are fulfilled.

(2) the persons referred to in paragraph 1 are liable for duties in so far as the charges not brought as a result of their influence. Section 9, paragraph 2 shall apply mutatis mutandis."

2. in article 97, paragraph 3 eliminates the fifth set and the fourth set is as follows:


"The recipient is responsible for the data security of the communicated content of registration in the sense of the data protection Act 2000, Federal Law Gazette I no. 165/1999."

3. paragraph 118a BAO:

'Article 118a. (1) section 118 shall apply analogously to know moderate receipts over the existence of the prerequisites of section 108 c para 2 is Z 1988 an opinion at the research promotion agency mbH required 1 EStG in the framework of in-house operational research and experimental development, if, after the submission of the and subsequently submitted the tax office, which has the assessment to the subject, to what extent on the basis of the information provided by the taxpayer the requirements of § 108 c para 2 Z 1 EStG 1988 complied. section 108c 8 EStG 1988 shall apply mutatis mutandis.

(2) the administration fee (§ 118 paragraph 10) amounts to EUR 1 000. In the case of § 118 paragraph 11, the administration fee is 200 euro."

4. in article 125, paragraph 1, last subparagraph is the bracket expression "(§ 40 Bewertungsgesetz 1955)" by the parenthetical expression "(§§ 35 und 40 Bewertungsgesetz 1955)" replaced.

5. in the sections 188 paragraph 5, 191 para of 5 and 290 par. 3 enters each at the point of the phrase "more legally nonexistent" the phrase "not or more legally nonexistent" and to replace the phrase "no longer able to act" the phrase "not or no longer acting".

6. in paragraph 208, para 1 lit. the semicolon is replaced by a dot e. The article 208, paragraph 1, lit. f and 293c are eliminated.

7. in article 282, paragraph 3 "the bracket expression"(§ 293 und § 293b)"takes the place of the parenthetical expression"(§ 293, § 293b und § 293c).

8 § 323 shall be added after paragraph 32 following paragraph 33 to 35:

"Paragraph 3, each as amended by Federal Law Gazette I no. 112/2012, (33) the sections 9a and 282 with 1 January 2013 into force. The §§ 208 par. 1 lit. I 76/2011, contact no. f and 293 c, each as amended by the Federal Act, Federal Law Gazette 1 January 2013 override; This does not apply for adjustments made before that date pursuant to § 293 c, as well as for applications installed prior to this date for adjustment pursuant to § 293 c.

(34) Article 118a in the version of Federal Law Gazette I is no. 112/2012, in force 1 January 2013.

(35) section to use 125 para 1 is in the version of Federal Law Gazette I no. 112/2012 for the first time for unit values, Assessment Act 1955 determined pursuant to section 20 c."

Article 18

Amendment of the tax administration organization act 2010

The tax administration organization act 2010, Federal Law Gazette I no. 9/2010, last amended by Federal Law Gazette I no. 111/2010 is amended as follows:

1. in section 9 be added pursuant to par. 2 following paragraph 3 and 4:

"(3) the Minister may establish special organizational units with country-wide or regional area of effect to the care of the businesses of the tax and customs administration for finance regulation, insofar as this is organizationally appropriate and serves an enforcement simple and cost saving, as well as the needs of a community-based management. These organizational units operate when fulfilling their functions as organs of the tax authorities.

(4) services of special organizational units can be set up in the entire Federal territory. Are the acts of organs of the particular organizational units provided no immediate appointment for each individual case is done through a tax or financial penalty authority, attributable to the tax authority, the services of an organ is decorated in Office."

2. in article 10, paragraph 1 the following sentence is added:

"This applies to organs of the tax authorities of first instance authority, to perform certain functions to other tax authorities of first instance."

3. Article 15 is amended as follows:

a) par. 1 Z 3 is: "3. Control trigger to be above the perception of matters of tax subjects mentioned under no. 1 at limited taxable (§ 99 ff EStG 1988);"

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

"8/16/17 item 2 of the standard consumption levy Act 1991 and the initial approval in accordance with § 1 incumbent (4) the Tax Office Vienna for the Office area of the financial offices with General task group based in Vienna the standard consumption levy in the cases of the intra-Community acquisition pursuant to section 1 Z 3 of the standard consumption levy Law 1991; "collecting and forcible introduction of these taxes as well as the standard consumption levy in the intra-Community acquisition by and the initial approval on car dealer but only for his office area."

4. in article 31 the following paragraph 5 is added after paragraph 4:

"(5) section 15 paragraph 4 as amended by Federal Law Gazette I Nr. 112/2012 comes into force January 1, 2013."

Article 19

Modification of the standard consumption levy Law 1991

The standard consumption levy Law 1991, BGBl. No. 695/1991, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 § 6a is amended as follows:

(a) in paragraph 1, no. 4 is replaced by the date "31 December 2014" the date "August 31, 2012".

b) para 6 is as follows:

"(6) in the case of used vehicles that are brought directly from the other territory of the community in the country, reducing the penalty in relation to the performance of the vehicle."

2. in Article 12a the previous text is labeled (1) and it is the half-last sentence of the first movement:

"then the tax will be paid at the request of the mean value at the time of the termination of registration for circulation in the domestic."

3. Article 12a shall be added following paragraph 2 and 3:

"(2) responsible for the remuneration referred to in paragraph 1 first tick is the IRS, within its operational area of the applicant his previous domestic (main) residence or habitual residence the tax office, which is responsible for the collection of value added tax of the applicant had, for the remuneration referred to in paragraph 1 second to fourth tick mark.

(3) the application may be made within five years from the implementation of the compensation was."

4. § 15 the following paragraph 14 is added:

"(14) Section 6a para 1 No. 4 as amended by Federal Law Gazette I no. 112/2012, September 1, 2012 into force."

Article 20

Change of the Biersteuergesetz 1995

The Reinheitsgebot 1995, Federal Law Gazette No. 701/1994, as last amended by Federal Law Gazette I no. 151/2009, is amended as follows:

1. in article 5, paragraph 1 the following sentence is added:

"For beer, which was withdrawn in a tax warehouse (back beer), the tax is only refunded or reimbursed if the underlying legal transaction was provably reversed."

2. in article 18, paragraph 2, the last sentence reads:

"Before granting the authorization security in the amount of beer tax is payable, which accounted for the quantities of beer shipped is expected during a calendar month."

3. paragraph 18 para 3:

"(3) the request must contain all the information about the conditions required for the granting of the authorisation. To be at least 1 the name or business name and the address of the applicant;

2. all information on the personal and objective conditions required for the granting of the authorisation;

3. the places of import of which beer will be expected to send under suspension of excise;

4. the type and quantity of the goods to be shipped.

The documents for the detection or the Glaubhaftmachung of information are to attach to the application. "For the lapse of authorisation apply article 13 par. 1, par. 2 Nos. 1, 3 and 4, par. 3 and 4 receive."

Article 21

Amendment of the Excise Act 1995

The fuel tax Act 1995, BGBl. No. 630/1994, as last amended by Federal Law Gazette I no. 22/2012, is amended as follows:

1. in article 2, paragraph 9 the phrase takes the place of the phrase "by the European Community under the procedure of laid down in article 24 of the directive mentioned in the article 1, par. 3" "by the European Union in accordance with article 20 para 2 of Directive 2003/96/EC".

2. in article 2, paragraph 10, the word eliminates after the No. 2 "and". After the No. 3 will the word "or" and inserted following no. 4: "4. goods equal for them after paragraph 9".

3. in Section 7a, paragraph 7, the citation "ABS 2 Z 1" is replaced by the citation "par. 3 No. 1".

4. in article 10, referred to in paragraph 2 of the following paragraph 2a is inserted:

"(2a) as is any person or Association of persons in whose name or on whose behalf the marked gas oil is verbotswidrig used or handled, as well as any person or Association of persons who participated on the verbotswidrigen using or handling of the marked as user or practitioner in the meaning of the paragraphs 1 and 2."

5. paragraph 3 is § 15.

6. in article 33, paragraph 2, the last sentence is:

"Before granting the permit security in the amount of the mineral oil tax is payable, which accounted for the mineral oil quantities shipped is expected during a calendar month."

7 paragraph 33 section 3:

"(3) the request must contain all the information about the conditions required for the granting of the authorisation. To be at least 1 the name or business name and the address of the applicant;

2. all information on the personal and objective conditions required for the granting of the authorisation;

3.

the places of import that mineral oil will be shipped is expected under duty-suspension arrangements;

4. the type and quantity of the goods to be shipped.

The documents for the detection or the Glaubhaftmachung of information are to attach to the application."

8. in article 33 the following paragraph 5 is added:

"(5) apply for the termination of the authorisation article 28 para 1, para 2 Nos. 1, 3 and 4, par. 3 and 4 receive."

9. in article 41, paragraph 5, the last sentence reads:

"§ 23 paragraph 8 and 9 shall apply for registration and payment by analogy."

10 paragraph 64n:

"§ 64n. (1) article 5 par. 3 and § 5 para 4 first set, both in the version of 1 Stability Act 2012, Federal Law Gazette I no. 22/2012, with January 1, 2013 into force. § 4 para 1 No. 6, § 7 including the heading and Section 7a including the heading, in the version of the budget accompaniment Act 2011, Federal Law Gazette I no. 111/2010 become upon expiry of the 31 December 2012 override.

(2) article 4, paragraph 1 Z 6, § 5, para. 3, article 5, paragraph 4, first sentence, and article 7, each as amended by concomitant Act on the budget 2011, Federal Law Gazette I are no. 111/2010, continue to apply to goods for which the tax debt is incurred before January 1, 2013. "If the compensation authorized for the year 2011 has requested a remuneration in accordance with Section 7a para 3 No. 1, Section 7a para 1 to 6, as amended by concomitant Act on the budget 2011, are Gazette I no. 111/2010 continued, and Section 7a paragraph 7, as amended by the Federal Act, Federal Law Gazette I no. 112/2012, to apply when remuneration eligible for 2012 for a remuneration in accordance with Section 7a para 3 subpara 1 and the actual consumption before January 1, 2013 is."

Article 22

Amendment of the law on alcohol control

The alcohol tax law, BGBl. No. 703/1994, amended by Federal Law Gazette I no. 151/2009, is amended as follows:

1. in article 1, paragraph 6, the phrase and punctuation "in the sense of" eliminates No. 3.

2. paragraph 6 ABS. 1:

"(1) the payment of the tax for 1 flavors has been proven with the RuleSet loaded to the Aromatization of drinks or other foods according to § 4 par. 1 Z 6 2 chocolates or other food according to § 4 para 1 is Z 7 by the owner of a business that has produced these products at the Customs Office, the operation is in in writing."

3. § 6 par. 2 No. 4 is: "4. all information on the personal and objective conditions required for the granting of compensation," 4. § 14 para 3 is omitted.

5. in section 41, paragraph 2, the last sentence reads:

"Before granting the permit security in the amount of alcohol tax is payable, which accounted for the products shipped is expected during a calendar month."

6 paragraph 41 paragraph 3:

"(3) the request must contain all the information about the conditions required for the granting of the authorisation. To be at least 1 the name or business name and the address of the applicant;

2. all information on the personal and objective conditions required for the granting of the authorisation;

3. the places of import of which alcohol will be expected to send under suspension of excise;

4. the type and quantity of the goods to be shipped.

The documents for the detection or the Glaubhaftmachung of information are to attach to the application."

7. in article 41, the following paragraph 5 is attached to section 4:

"(5) apply for the termination of the authorisation article 25, paragraph 1 Z 1-5, para 2 Nos. 1, 4 and 5 and paragraph 3 and 4 receive."

8. in article 57, the following paragraph 3 shall beadded:

"(3) in the case of violation of the traffic restrictions the entire alcohol reported in the related severance application is regarded as commercially manufactured."

Article 23

Amendment of the Schaumwein Tax Act 1995

Schaumwein tax law 1995, Federal Law Gazette No. 702/1994, as last amended by Federal Law Gazette I no. 151/2009, is amended as follows:

1. in paragraph 6, he is named (8) pursuant to paragraph 7 (2) paragraph referred to.

2. in article 15, paragraph 2, the last sentence reads:

"Before granting the authorization security in the amount of sparkling wine tax is payable, which accounted for the sparkling wine quantity shipped is expected during a calendar month."

3. paragraph 15 paragraph 3:

"(3) the request must contain all the information about the conditions required for the granting of the authorisation. To be at least 1 the name or business name and the address of the applicant;

2. all information on the personal and objective conditions required for the granting of the authorisation;

3. places the import of those sparkling wine will be shipped is expected under duty-suspension arrangements;

4. the type and quantity of the goods to be shipped.

The documents for the detection or the Glaubhaftmachung of information are to attach to the application. "For the lapse of authorisation apply § 10 para 1, para 2 Nos. 1, 3 and 4, par. 3 and 4 receive."

4. in § 23 para 5, the last sentence reads:

"§ 7 para 6 and 7 apply to the registration and payment accordingly."

Article 24

Amendment to the tobacco tax act of 1995

The tobacco tax Act 1995, BGBl. No. 704/1994, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. in article 4, paragraph 1, the amount is replaced by '40 euro' no. 2 by the amount "EUR 100".

2. § 18 para 2 subpara 2 is: "2nd from the holder of the inclusive tax warehouse in his tax warehouse or by the registered recipient in its operation in the control area to record," 3. § 18 para 4 is:

"(4) with the inclusion of the tobacco in the establishment of the registered recipient, the tax liability arises, unless they have been involved in the context of a permit to tax-exempt use. The registered recipient is liable to pay tax. "§ 12 par. 1 to 4, 5a, applies for the registration and payment of tax 7 and 8 you receive."

4. in article 20, paragraph 2, the last sentence reads:

"Before granting the authorization security in the amount of tobacco tax is payable, which accounted for the tobacco sent expected during a calendar month."

5. paragraph 20 paragraph 3:

"(3) the request must contain all the information about the conditions required for the granting of the authorisation. To be at least 1 the name or business name and the address of the applicant;

2. all information on the personal and objective conditions required for the granting of the authorisation;

3. the places of import of which tobacco products expected to be shipped under suspension of excise;

4. the type and the quantity of tobacco goods to be shipped.

The documents for the detection or the Glaubhaftmachung of information are to attach to the application. "For the lapse of authorisation apply section 15 para 1, para 2 Nos. 1, 3 and 4, par. 3 and 4 receive."

6. in article 27, paragraph 5, the last sentence is:

"§ 12 section 7 and 8 shall apply for registration and payment by analogy."

7 § 29a is eliminated.

8. pursuant to paragraph 44 k, the following paragraph is inserted 44 l:

"§ 44 l." (1) article 4, paragraph 1 Z 2 as amended by Federal Law Gazette I no. 112/2012, effective with January 1, 2013.

"(2) section 4 para 1 No. 2 in the version of Federal Law Gazette I is no. 111/2010 continues to apply to goods for which the tax debt is incurred before January 1, 2013."

Article 25

Amendment to the tobacco monopoly Act 1996

The tobacco monopoly law 1996, BGBl. No. 830/1995, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1 in § 14a para 2, the first sentence reads:

"(2) the structural funds and the solidarity serves the collection, management and distribution of premiums withheld pursuant to section 38a, paragraph 1."

2. in article 23, the following paragraph 4 is inserted and the existing paragraph 4 becomes paragraph 5:

"(4) per federal agriculture can each in Vienna maximum of two tobacco shops that are intended as training Trafik (§ 27 para. 2 No. 2), be established." These are in the order contract called "Tobacco specialist shop for training purposes" and have to offer for newsstand applicants training."

3. § is amended 25 paragraph 7 as follows:

(a) in no. 6, the word is 'or' replaced by a comma.

(b) in no. 7, the point is replaced "or" at the end of the word.

(c) it is attached following Z 8: "8 a tobacco shop that is planned by the monopoly administration GmbH as training traffic should be awarded, which Z advertises 2 organizations mentioned in section 27, paragraph 2 and the business premises only available is this one."

4. in article 27, paragraph 1 z 10 the point is replaced by a semi-colon and following Z 11 added: "11 if the applicants can demonstrate not the successful completion of the tobacco trade dealer seminar offered by the monopoly administration GmbH and the Austrian Chamber of Commerce."

5. paragraph 27 paragraph 2:

"(2) to a tobacco shop may only apply 1 natural persons, 2. assuming that the leadership of this tobacco shop as a training Trafik for tobacco Trafikanten training is provided, associations of war victims or disabled persons, representing in 1969, Federal Law Gazette 22/1970, no. in the Advisory Board in accordance with section 10 of the disabled setting act as well as legal persons, which are the sole property of those organizations."

6. in article 31, paragraph 3 the following sentence is added:


"Is interrupted by one or more cooling-off breaks the service relationship of members after the birth of a child, this time with a maximum duration of ten months on the required periods of full-time employment be applied."

7. in article 32 the following paragraph 6 is added:

"(6) the allocation of training tobacco shops carried out the occupation of Commission on request of the monopoly Management GmbH for a period of five years. Satisfactory management training Trafik extensions of the order contract are allowed in each five years."

8 paragraph 34 paragraph 2:

"(2) the order contract is concluded for an indefinite period, unless unless it has been established in advance that the tobacco shop only within a certain period of time or as training Trafik (§ 27 para. 2 No. 2) should be operated."

9. in article 35, paragraph 2, the point is replaced by a semi-colon in no. 6 and 7 will be attached following Z: "7 if the tobacco shop rather than training Trafik (§ 27 para. 2 No. 2) is."

10 paragraph 35 section 4:

"(4) the notice 1 in cases of paragraph 2 has Z 2 to 4 be special grounds for suspicion or infringements of a lesser extent, 2. in the cases of paragraph 2 Z 7 a written warning under penalty of termination by the monopoly administration GmbH to go ahead." The monopoly Management GmbH can impose together with this warning. a fine imposed in accordance with paragraph 6"

11 paragraph 35 paragraph 6:

"(6) the monopoly Management GmbH can impose a fine amounting to not more than ten per cent of the average monthly turnover in tobacco products in the preceding twelve months Z 2, 3, or 5 the occurrence particularly taking into account worthy reasons in the agreement with the land Board of the tobacco Trafikanten instead of termination referred to in paragraph 2. The collected fines are to transfer the welfare institution of the tobacco Trafikanten."

12 paragraph 38 paragraph 5:

"(5) the amount of trade in cigarettes shall be not less than 95% of span, resulting in 1995 at the weighted average price according to § 4 section 4 of the tobacco tax act. The trading range at rolling tobacco shall be not less than 95% of span, resulting in 1995 at the weighted average price according to § 4 paragraph 5 of the tobacco tax act."

13 § 38a paragraph 1 reads:

"(1) for tobacco purchases of tobacco Trafikanten in the wholesale trade in the period of January 1, 2008 until December 31, 2009 the wholesaler has a surcharge, which is equivalent to 10% attributable to these purchases trade margins in accordance with section 38, to dissipate."

For purchases of tobacco Trafikanten in the wholesale sector in the period from January 1, 2013 to December 31, 2015, the wholesaler of cigarettes has to dissipate following surcharges: – by 1 January 2013 to 31 December 2013 a surcharge of 50 cents per 1 000 items - from 1 January 2014 until December 31, 2014 will be increased by 30 cents per 1 000 items - from 1 January 2015 until 31 December 2015 one surcharge of 10 euro cents per 1 000 items.

"This surcharge is respectively dedicated to the solidarity and structural funds for tobacco Trafikanten (§ 14a) and no later than the 25th of the calendar month following the month of delivery, to lead off on this."

14. under section 47e 47f the following paragraph is added:

"§ 47f. § 38 paragraph 5 in the version of Federal Law Gazette I is no. 112/2012, January 1, 2013 in force."

Article 26

Change of financial criminal law

The financial criminal law, BGBl. No. 129/1958, amended by Federal Law Gazette I no. 104/2010, is amended as follows:

1. Article 29 is amended as follows:

a) para 2 second sentence reads:

"Month period begins when even to calculate taxes (§§ 201 and 202 BAO) with the display of the self, in all other cases with the announcement of the tax or liability decision to run and can by granting payment facilities (§ 212 BAO) be extended for a maximum of two years."

(b) after paragraph 6, the following paragraph 7 is added:

"(7) will be a voluntary declaration relating to advance payment of VAT in the course of the annual sales tax return, it requires any mapping of the reduction amounts to the individual booking periods affected."

2. § 31 para 5 second sentence reads:

"Financial penalties according to § 49a FinStrG criminal liability in any case expires if this period from the end of the notification period referred to in section 121a (4) BAO or the notice pursuant to § 1988 has elapsed 109 b para 6 ITA."

3. in article 38, paragraph 1, the phrase "A smuggling, a tax evasion or an evasion of input or output tax or a tax handling stolen goods pursuant to § 37 para 1" by the phrase "Tax evasion, smuggling, evasion of input or output taxes or the tax handling stolen goods pursuant to § 37 para 1" will be replaced.

4. in section 38a, paragraph 1 lit. (a) is replaced the phrase "Smuggling, tax evasion, or the evasion of input or output taxes" by the phrase "Tax evasion, smuggling, evasion of input or output taxes or the tax handling stolen goods pursuant to § 37 para 1".

5. Article 39 is amended as follows:

(a) in paragraph 1 lit. b is the phrase "certificate stores and" by the phrase "certificate stores or" replaced.

(b) in paragraph 2, the phrase replaced "unjustified tax credit to obtain" the phrase "tax reduction to bring about".

6. in section 48B para 2 the amount '100 000' takes the place of the amount of "50 000" and in place of the amount of "5 000" the amount "10 000".

7 § 51 para 1 lit. e is: "e) measures the customs supervision provided for in the tax or monopoly rules or other administrative or tax regulatory supervision and control more difficult or prevent or violated the obligation to participate in such measures," 8 § 56 para 2 is:

"(2) for attaching, transcripts, memos, subpoenas, errands, deadlines as well as forced and regulatory penalties apply, as far as this Federal Act not otherwise determines, the provisions of the 3rd section and section 114 para 3 of the federal tax code you receive."

9 § 58 para 1 lit. g is: "g) the Tax Office Vienna of 9/18/19 Klosterneuburg, when, in the cases of lit. c, d, or f a tax office with General task group based in Vienna responsible would be."

10. in article 65, paragraph 1 lit. a is the phrase "at the tax office in Vienna 1/23 as body of all financial offices of the States of Vienna, lower Austria and Burgenland," replaced by the phrase "at the tax offices of Vienna of 9/18/19 Klosterneuburg as its organ and organ of all tax offices in the provinces of lower Austria and Burgenland,".

11. in article 68, paragraph 3, the bracket expression "(§ 36 Abs. 3 Z 1 des Arbeitsverfassungsgesetzes, BGBl. Nr. 22/1974) be" by the parenthetical expression "(§ 36 Abs. 2 Z 1 des Arbeitsverfassungsgesetzes)" and the bracket expression "(§ 36 Abs. 2 Z 2 des Arbeitsverfassungsgesetzes)" by the parenthetical expression "(§ 36 Abs. 2 Z 3 des Arbeitsverfassungsgesetzes)" replaced.

12 paragraph 80:

"§ 80. The authorities and offices of the Federal Finance Administration have, if within its service area of effect a suspicion of the existence of a financial offence results thereof to contact the responsible according to § 58 financial penalty authority of first instance insofar as they to intervene have not themselves as such. Also the tax authorities are authorised to communicate the results of inspection, control and monitoring measures for assessing financial criminal financial penalty authority."

13. in § 99 paragraph 2 the following sentence is added:

"The bodies entrusted with such a measure have in this respect also the powers of the institutions of the financial penalty authorities."

14. the introductory phrase in section 137 is: "the copy of the decision shall contain:" 15. In article 146, paragraph 2 lit. b takes the place of the bracket expression (section 53 para 1 lit. b) "the bracket expression"(§ 53 Abs. 1)"."

16. in article 150, paragraph 4 the phrase "referred to in paragraph 2" takes the place of the phrase "referred to in paragraph 1".

17. the introductory sentence in article 162, paragraph 1 is as follows:

' The copy of the Appeal judgment shall contain: '

18 section 172 para 1 first sentence reads:

"Collect, fuse and introduction of financial penalties and value dentures as well as forced and regulatory penalties and the assertion of liability is whether the financial penalty authorities of first instance that can make even assistance by tax authorities claim to."

19. in section 194a, the expression is "Tax Office Vienna 1/23" is replaced by the expression "Tax Office Vienna of 9/18/19 Klosterneuburg".

20 § 205 shall be amended as follows:

(a) the heading before section 205 is as follows:

"To the sections 195 and 196"

(b) in section 205, the following sentence is added:

"A flat-rate fee is StPO according to section 196, paragraph 2 not to impose on her."

21 § 212 is amended as follows:

(a) in paragraph 1, the last sentence is omitted.

(b) referred to in paragraph 1 shall be inserted following paragraph 2 to 5:

"(2) the District Court has to restrict whether the penalties of Act as financial misdeeds come to the Court in its decision on the decision. It has to explain in the decision, for whatever reason it assume jurisdiction or refuse.


(3) the decision of the District Court may be challenged by the public prosecutor's Office, the IRS penalty and the defendants appeal at the High Court. of appeal is open to a period of fourteen days from the notification of the decision.

(4) a decision of the District Court or of the Oberlandesgericht, which speaks of the jurisdiction of the courts, not binding on the Court in the proceeding.

(5) after the final rejection of the jurisdiction a criminal case can be carried only, if the recovery has been approved according to § 220."

(c) the former paragraph 2 receives the sales designation (6).

22 paragraph 221 para 3:

"(3) in addition, the provisions of § 212 2 to 5 are to be applied."

23. in section 254, paragraph 1 after the expression "paragraph 29" the words "mutatis mutandis" added.

24 paragraph 265 para 1r:

(1r) article 58, paragraph 1 lit. g, article 65, paragraph 1 lit. each as amended by Federal Law Gazette I no. 112/2012 194 a a and section with 1 January 2013 into force."

Article 27

Amendment to the export refund Act

The export refund law, BGBl. No. 660/1994, amended by Federal Law Gazette I no. 124/2003, is amended as follows:

Section 7 para 2 is as follows:

"(2) fraud and negligent shortening of input or output taxes referred to in paragraph 1 are financial crimes in the sense of financial criminal law, BGBl. No. 129/1958, and punished after that." The section para. 2 of financial criminal law § 38, 38a, 39, 41 and 53 also apply to evasion of input or output taxes referred to in paragraph 1."

Fischer

Faymann