346 Ordinance of the Federal Minister for finance, the regulation on the implementation of the tax administration organization act 2010 modifies the
On the basis of §§ 8, 9 and 10 of the tax administration organization act 2010 (AVOG 2010), Federal Law Gazette I no. 9/2010, last amended by Federal Law Gazette I no. 105/2014, is prescribed:
Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV), Federal Law Gazette II No. 165/2010, as last amended by regulation Federal Law Gazette II No. 287/2015, is amended as follows:
1 § 10a paragraph 3 reads:
"(3) with the conduct of joint trials of paid taxes (§§ 86 ff of the income tax Act 1988, Federal Law Gazette No. 400/1988 amended) entrusted bodies of financial offices in Vienna 1/23, Vienna 12/13/14 Purkersdorf, Lilienfeld St. Pölten, Linz, Salzburg City, city of Graz, Klagenfurt, Innsbruck and Feldkirch can this activity including the selection of cases to be examined for each tax office in the area of the country" , these financial agencies have their headquarters in the exercise as well as with these tests related decisions adopted, provided for that purpose, not the financial Office Bruck Eisenstadt Oberwart is responsible. These tax authorities may also issue such notices if the testing is performed by a health insurance carrier. In addition they may be active in appeal proceedings concerning decisions adopted by them."
2 the following paragraph 7 is added to in section 20:
"(7) section 10a subsection 3 amended by regulation BGBl. II Nr 346/2015 1 January 2016 into force."