Transparency Database Act 2012 - Tdbg 2012

Original Language Title: Transparenzdatenbankgesetz 2012 - TDBG 2012

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99. Federal law on a transparency database (Transparency Database Act 2012-TDBG 2012)

The National Council has decided:

table of contents

Section 1
The Transparency Portal

§ 1.

General

§ 2.

Purposes of data processing

Section 2
Contents of the Transparency Portal

§ 3.

Public funds

§ 4.

Benefits

§ 5.

Income

§ 6.

Social security benefits, pensions and pensions

§ 7.

Income tax savings

§ 8.

Promotions

§ 9.

Transfer Payments

§ 10.

Savings from beneficiary liability charges and beneficiary foreign capital

§ 11.

Benefits in kind

Section 3
Participants

§ 12.

Contracting entities

§ 13.

Beneficiaries

§ 14.

Performance mandatory

§ 15.

Performance-defining digits

§ 16.

Performers

§ 17.

Query authorized digits

§ 18.

Service providers

§ 19.

Data clarification point

§ 20.

Transparency Database Advisory

Section 4
Performance systematization

§ 21.

Service offer determination

§ 22.

Performance categorization

Section 5
Data discovery

§ 23.

Data sources

§ 24.

Databases

§ 25.

Content of communications

§ 26.

Date of notification

§ 27.

Communication of the communication

§ 28.

Ensuring communication

§ 29.

Exceptions to the obligation to notify

§ 30.

Feedback

§ 31.

Rectification and erasure of data

6.
Data panel

§ 32.

Transparency Portal Query

§ 33.

Extract from the transparency portal query

§ 34.

Evaluations

§ 35.

Display of data in the transparency portal

§ 36.

Disclaimer

Section 7
Final provisions

§ 37.

Exemption from charges

§ 38.

Criminal provisions

§ 39.

Regulations

§ 40.

Referral to other legislation

§ 41.

Personal names

§ 42.

Enforcement

§ 43.

entry into force

Section 1

The Transparency Portal

General

§ 1. (1) The transparency portal serves

1.

the presentation of offered services within the meaning of this Federal Law,

2.

the presentation of offered services within the meaning of the agreement between the Federal Government and the Länder pursuant to Art. 15a of the Federal Constitutional Law (B-VG), Federal Law Gazette (BGBl). No 1/1920, on a transparency database, in so far as they are not already covered by Z 1,

3.

the presentation of the income of the beneficiary,

4.

the presentation of the services received by the beneficiary within the meaning of Section 4 (1) (1) (1) (lit). a to e,

5.

the presentation of information on services within the meaning of section 4 (1) (1) (f), and

6.

the indication of the conditions necessary for the granting, the cessation or the recovery of a benefit within the meaning of section 4.

(2) The transparency database is used to process the service offered in accordance with § 4 (1) Z 2, as well as the data on the services covered by section 23 (2).

Purposes of data processing

§ 2. (1) The processing of data within the meaning of § 4 Z 1 of the Data Protection Act 2000 (DSG 2000), BGBl. I No 165/1999, by beneficiaries and income recipients in the Transparency Database and in the Transparency Portal, for the purpose of:

1.

a uniform and clear presentation of the income and all the services offered and received within the meaning of § 4 (purpose of information);

2.

simple and rapid provision of evidence for beneficiaries and performers (detection purpose);

3.

Evaluation exclusively for statistical, planning and controlling purposes (control purpose) and

4.

Verification of the condition of the conditions necessary for the grant, the cessation or the recovery of a service within the meaning of § 4 (purpose of verification).

(2) The personal reference of the data processed in the transparency database shall be designed in such a way that the contracting authority, service provider or transfer recipient does not determine the identity of the person concerned with legally permissible means. can.

Section 2

Contents of the Transparency Portal

Public funds

§ 3. Public funds within the meaning of this Federal Law are means which

1.

by a national legal person under public law, with the exception of churches and religious societies recognised by law, and statutory professional interest groups,

2.

by the European Union or by one of its bodies, or

3.

by an international organization or by one of its institutions

. The public funds are also funds which are a legal person under private law, an association of persons, an institution, a public or private law foundation, a public or private law fund or another. The use of a service to the extent that such funds are made available for the purposes of the financing of a service provided by a body referred to in the first sentence are used for the purpose of carrying out a service, from compulsory contributions or otherwise required by law. .

Benefits

§ 4. (1) A performance within the meaning of this Federal Law shall be provided if:

1.

it belongs to one of the following types of performance:

a)

social security benefits, pensions and pensions;

b)

Income tax savings;

c)

Promotion;

d)

transfer payments;

e)

Savings from eligible liabilities and reduced debt interest rates, or

f)

Benefits in kind,

where the assignment of a performance to a performance type must be done in the order of the enumeration;

2.

the range of services

a)

in accordance with a federal law or a regulation of a federal body or a decision of an institution of a body set up by federal law, or

b)

is based on a private legal basis and is granted by the Federal Government or by a body which is in control of the Court of Auditors pursuant to § 11, § 12 or § 13 of the Court of Auditors Act 1948 (RHG), BGBl. No 144, or

c)

is based on an EU legal basis and is disbursed by the Federal Government or by a body which is in control of the Court of Auditors pursuant to § 11, § 12 or § 13 of the Court of Auditors Act 1948 (RHG), BGBl. No 144, and

3.

the provision of the service is a matter,

a)

for which the legislation and the enforcement is federal matter, or

b)

where the federal government or one of its bodies acts as a carrier of private rights.

(2) Benefits within the meaning of paragraph 1 (1) (1) (lit). a to d shall be exclusive of cash benefits.

Income

§ 5. (1) Gross income within the meaning of this Federal Law is

1.

for natural persons, income within the meaning of Section 2 (2) of the Income Tax Act 1988 (EStG 1988), BGBl. No 400, plus social security contributions;

2.

for corporate bodies income within the meaning of Section 7 (2) of the Corporate Tax Act 1988 (KStG 1988), BGBl. 401.

(2) Net income within the meaning of this Federal Law is

1.

for natural persons, income within the meaning of Article 2 (2) of the EStG 1988 plus the salaries within the meaning of Section 67 (1) of the EStG 1988 and minus the income tax due and the tax payable on the salaries within the meaning of Article 67 (1) of the EStG 1988;

2.

for corporate bodies income within the meaning of Section 7 (2) of the KStG 1988 minus the corporation tax due.

Social security benefits, pensions and pensions

§ 6. (1) Social security benefits within the meaning of this Federal Law are cash benefits from statutory social insurance, with the exception of pensions in accordance with the law of the NotarInsurance Act 1972 (NVG 1972), BGBl. No. 66.

(2) Rest and pension benefits within the meaning of this Federal Law are

1.

Cash benefits under the Pension Act 1965, BGBl. No 340, or pensions under other laws of the Federation;

2.

Rest-(Supply-) remuneration in the sense of the Federal Reference Act, BGBl. I n ° 64/1997, the BGBl Act. No. 273/1972, and the Constitutional Court Act 1953, BGBl. No. 85.

(3) In the case of a transparency portal query, pensions, rest and pensions are to be presented as part of gross income. The rest of the social security benefits are to be presented as social security benefits, with the remark that these benefits are subject to contributions in the repayment system.

Income tax savings

§ 7. (1) income tax savings within the meaning of this Federal Law are

1.

Tax exemptions in accordance with Section 3 (1) of the EStG 1988, in so far as they are included in the payroll (§ 84 EStG 1988);

2.

uncontrollable amounts according to § 26 Z 4 EStG 1988;

3.

the amount of education allowance in accordance with § 4 (4) (4) (10) EStG 1988;

4.

the deductibility of benefits from the operating assets in accordance with § 4a EStG 1988;

5.

the free-of-profit amount in accordance with § 10 EStG 1988;

6.

the special expenditure pursuant to section 18 (1) of the EStG 1988 or the lump sum pursuant to section 18 (2) of the EStG 1988;

7.

the allowance for capital gains pursuant to Section 24 (4) EStG 1988;

8.

the tax-fixing at the school-leaving age pursuant to Section 36 of the EStG 1988;

9.

the reduction of the tax rate in accordance with § 37 (1) and § 38 EStG 1988;

10.

the benefits referred to in Article 68 of the EStG 1988;

11.

the amount of the land-worker allowance in accordance with § 104 EStG 1988;

12.

the child allowance according to § 106a EStG 1988;

13.

the allocation of losses of foreign group members within the scope of group taxation in accordance with § 9 para. 6 Z 6 KStG 1988;

14.

the allowance for beneficiaries under § 23 KStG 1988 and

15.

the promotion of redevelopment profits in accordance with § 23a KStG 1988.

(2) The amounts referred to in points (1) to (1) to (7) and (Z) to (15) shall be used as savings tax savings and shall be multiplied by the rate of tax on the last part of the levy on the basis of the levy or the wage notice in accordance with § 84 EStG 1988. The income of the beneficiary shall be applied. As a result, the amounts resulting from Z 8 and 9 are to be added.

Promotions

§ 8. (1) Funding within the meaning of this Federal Law shall be paid out of public funds granted to a nominee for a service rendered or intended by the beneficiary, in which there is a public interest, without directly benefit from a fair value of money in return for its own benefit.

(2) The existence of an appropriate monetary compensation is to be assumed if the payment is made on the basis of a foreign exchange relationship, such as in the case of a work, service, purchase or exchange contract.

(3) Non-sponsoring payments shall be made for the purpose of the financing of hospitals.

(4) In particular, the funding shall include:

1.

Services according to the Research and Technology Promotion Act, BGBl. No 434/1982;

2.

the research premium and the education premium in accordance with § 108c EStG 1988;

3.

Services according to the SME Support Act, BGBl. No 432/1996;

4.

Benefits under the 1992 Agriculture Act, BGBl. No 375, including benefits arising from participation in agri-environmental measures and in the compensatory allowance for less-favoured areas; in the context of a transparency portal query, they shall be presented as specially marked support with the Note that a consideration is provided in the public interest;

5.

Services according to the Environmental Promotion Act, BGBl. No 185/1993;

6.

Benefits arising from Regulation (EC) No 73/2009 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, OJ L 327, 30.11.2009, p. No. 16, as last amended by implementing Regulation (EU) No 313/2012, OJ L 327, 28.12.2012, p. No. OJ L 103, 13.04.2012 p. 17;

7.

Annuities, interest and borrowing costs if they are financed by public funds;

8.

Services according to the Research Organization Act, BGBl. No 341/1981, and

9.

Services according to the Vocational Training Act, BGBl. No. 142/1969.

Transfer Payments

§ 9. (1) Transfer payments within the meaning of this Federal Act are payments made from public funds to natural persons without direct reasonable monetary value in return.

(2) Transfer payments shall include in particular:

1.

the care allowance according to the Federal Nursing Money Act, BGBl. No 110/1993;

2.

the family allowance, the extra-child allowance, the school travel allowance and the travel allowance for apprentices under the 1967 Family Law Balancing Act, BGBl. 376;

3.

the amount of the child's replacement according to § 33 (3) EStG 1988;

4.

the amount to be credited in accordance with § 33 (8) EStG 1988;

5.

the rental aid pursuant to Article 107 of the EStG 1988;

6.

the building savings premium in accordance with § 108 EStG 1988;

7.

premium-favoured pension provision according to § 108a EStG 1988;

8.

The preferential treatment for the future in accordance with § 108g EStG 1988;

9.

the child care allowance and the allowance for the flat-rate childcare allowance under the Child Care Money Act, BGBl. I No 103/2001, and

10.

the compensatory allowance in accordance with the General Social Security Act (ASVG), BGBl. No. 189/1955, the farmers ' social security law (BSVG), BGBl. No. 559/1978, and the Industrial Social Security Act (GSVG), BGBl. No 560/1978.

Savings from beneficiary liability charges and beneficiary foreign capital

§ 10. (1) savings made from beneficiaries ' charges in the form of guarantees and guarantees and from the benefit of foreign capital in the sense of this Federal Law are advantages from the granting of liability in the form of guarantees and guarantees or interest-rate loans or amortising loans, if they are financed by public funds.

(2) The competent authority shall have savings made from the beneficiary charges for liabilities in the form of guarantees and guarantees and from the benefit of foreign capital with the difference in remuneration in accordance with the provisions of the European Union. To assess the Union and to set an annual amount.

Benefits in kind

§ 11. (1) Benefits in kind within the meaning of this Federal Law are

1.

the beneficiary or free use of public or public-funded childcare facilities;

2.

the beneficiaries or unpaid use of public or public health care services;

3.

-the beneficiary or free-of-charge training in public or public-funded educational institutions;

4.

the beneficiary use of housing.

(2) By 31 March each year, the body responsible for providing the benefits in kind shall, by 31 March each year, determine the value of the benefits in kind provided in the previous calendar year, by the cost of the grant of the In the case of the previous calendar year, the sum of the nominees for the corresponding calendar year shall be divided by the sum of the nominees for the corresponding calendar year.

(3) The corporation shall transmit the value of the material in kind to the BRZ GmbH by 31 March of the calendar year following the provision of the material in kind, in accordance with § 25. The communication shall contain:

1.

the designation of the contribution in kind

2.

the name of the body responsible for the performance of the goods

3.

the total cost of the previous calendar year

4.

the number of beneficiaries

5.

the average cost per beneficiary (para. 2).

(4) In order to advise the evaluation of the respective benefits in kind, the Federal Minister of Finance can, in agreement with the Federal Chancellor, a Commission pursuant to § 8 of the Federal Ministry of Education Act 1986 (BMG), Federal Law Gazette (BGBl). No. 76.

Section 3

Participants

Contracting entities

§ 12. The Federal Minister of Finance is a data protection entity within the meaning of § 4 Z 4 DSG 2000 for the transparency database and the transparency portal. It has to guarantee its establishment and operation.

Beneficiaries

§ 13. (1) For the purposes of this Federal Law, beneficiaries shall be those who have received a benefit within the meaning of Section 4 (1). A person shall also be deemed to be a nominee in so far as it can obtain a benefit granted to a number of persons without a legal personality of his own, if the number of persons without his own legal personality is not in the Supplementary register has been registered (Section 6 (4) of the eGovernment Act (E-GovG), BGBl. I No 10/2004).

(2) The beneficiary shall not be deemed to be the person who is obliged to pass on the funds received without receiving a reasonable amount of money in return for the benefit of his own benefit.

(3) Local authorities and municipal associations within the meaning of Art. 116a B-VG are not beneficiaries.

Performance mandatory

§ 14. (1) Performance obligor within the meaning of this Federal Law is who has received a payment from public funds and is obligated to receive the funds received for the benefit of

1.

the general public,

2.

a specific circle of beneficiaries or

3.

of a particular individual beneficiary

to use. This includes, in particular, the obligation to provide a service within the meaning of Section 4 (1) Z 1 lit. F.

(2) Payments to a service obligated are as far as benefits in the sense of § 4 paragraph 1 Z 1 lit. (c) to be treated as an obligation to use within the meaning of paragraph 1 (1) (1) to (3). A performance obligor has the same rights as a nominee for the purposes of this Federal Act.

Performance-defining digits

§ 15. The performance-defining body is the Federal Minister responsible for a service provision within the meaning of Section 4 (1) (2). By way of derogation, the Federal Minister is responsible for the services offered in his/her own. Effective area of a budget management body within the meaning of Section 6 (1) of the Federal Budget Act 2013, BGBl. I n ° 139/2009, which is not a Federal Minister, the budgetary management body itself.

Performers

§ 16. (1) Service provider for a performance within the meaning of Section 4 (1) (1) (1) (1) lit. a to e is the domestic institution which is responsible for the settlement of this benefit in relation to a nominee (§ 13) or a performance obligation (§ 14).

(2) If several institutions are involved in the processing of a service, the paying agency shall be deemed to be a paying agency. To the extent that the paying agency is excluded from the scope of section 38 of the Banking Act (BWG), BGBl. No 532/1993, the establishment upstream of the settlement process shall be deemed to be a place of service. Where more than one institution is involved in the handling of a part of the performance of which each individual part is to be regarded as a service, each institution shall be deemed to be a performing entity in the amount of the amount unwound.

(3) As a provider of income tax savings within the meaning of Article 4 (1) (1) (1) (1) (lit). b is the Federal Minister of Finance.

Query authorized digits

§ 17. An eligible entity for a performance is a body involved in the execution of a service in respect of a nominee (§ 13) or a performance obligated (§ 14) and for the purpose of which the use of the Transparency portal callable data for the purpose of granting, setting or recovering a performance is required. A party entitled to request is only available if:

1.

it has been designated as a person entitled to demand or as a service provider in the course of the determination of the service provision (§ 21), or

2.

The entitlement from the performance categorization (§ 22) is given.

Service providers

§ 18. (1) The Bundesrechenzentrum Gesellschaft mit beschränkter Haftung (BRZ GmbH) is a legal service provider for the transparency database and the transparency portal within the meaning of § 4 (5) and § 10 (2) of the German Data Protection Act (DSG 2000), whereby they are further service providers. can be operated.

(2) The remuneration of BRZ GmbH for evaluations has, in accordance with § 5 of the Federal Act on Bundesrechenzentrum GmbH (BRZ GmbH), Federal Law Gazette (BGBl). No 757/1996, taking into account existing synergies.

(3) BRZ GmbH may commission the Bundesanstalt "Statistik Österreich" as a sub-service provider for the performance of an evaluation order. For this purpose, data from BRZ GmbH can be transferred to the Bundesanstalt "Statistik Österreich" and to BRZ GmbH by the Bundesanstalt "Statistik Österreich" (Federal Statistics Austria). The Bundesanstalt "Statistik Österreich" (Statistics Austria) is obliged to enrich the data provided with data from its control area in accordance with the evaluation order.

(4) The Federal Minister of Finance shall set up the data clarification point (§ 19) as the data protection service officer within the meaning of § 4 Z 5 in conjunction with § 10 and 11 DSG 2000.

Data clarification point

§ 19. (1) The Federal Minister of Finance has to establish a data clarification point as an organisational unit within the Federal Ministry of Finance.

(2) The tasks of the data clarification body are:

1.

participation in the performance categorisation within the meaning of section 22 (1);

2.

uniform performance categorisation within the meaning of section 22 (2);

3.

the preparation of a proposal for a service offer catalogue in accordance with section 22 (3);

4.

to ensure the completeness of the services provided, the services provided and the services provided.

(3) The Federal Minister of Finance, after having determined that a serious breach of a data protection provision by a requesting person is present, may work to ensure that he/she has the authority to use the data that can be retrieved via the Transparency Portal.

Transparency Database Advisory

§ 20. (1) The Federal Government shall set up a Transparency Database Advisory Board. The Transparency Database Advisory Board takes decisions at the request of a Transparency Database Advisory Board member. Decision-making in the Transparency Database Advisory Council requires the approval of at least two-thirds of the transparency database members present.

(2) The Transparency Database Advisory Council shall act with:

1.

the necessary coordination of the categorisation of the services offered in accordance with Article 22 (1); these also include proposals for the extension of the level of activity "activity area";

2.

on the execution of significant affixing to the application of this Federal Act and the agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on a transparency database which has an impact on more than one party;

3.

on mutual information and coordination in the implementation of the agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on a transparency database;

4.

on the evaluation in accordance with Article 15 (5) of the agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on a transparency database;

5.

on the joint examination of the further measures for the establishment of a transboundary transparency database.

(3) The Transparency Database Advisory Board shall include:

1.

a representative of the Federal Chancellor;

2.

a representative of the Federal Minister of Finance;

3.

A representative of the Federal Minister for Labour, Social Affairs and Consumer Protection;

4.

a representative of the Data Protection Council;

5.

a representative of the data clarification body;

6.

a representative of the BRZ GmbH;

7.

a representative of each country;

8.

a representative of the Austrian Association of Cities;

9.

a representative of the Austrian Municipal Debate.

(4) The Transparency Database Advisory Board shall be convened by the Chairperson at the request of a member of the Transparency Database Advisory Board. A period of two weeks is to be set between the convening of the meeting and the meeting date. A transfer of voting rights is possible. Each issuing body has to bear its own costs.

(5) The Chair of the Transparency Database Advisory Board shall be chaired by the representative of the Federal Minister of Finance.

(6) The operations of the Transparency Database Advisory Board shall be carried out by the data clarification body.

Section 4

Performance systematization

Service offer determination

§ 21. (1) The performance-defining bodies shall have within their sphere of activity for each service offer for services within the meaning of § 4

1.

to assign a unique designation and assignment in their respective areas to their own category in accordance with section 22 (1);

2.

specify the legal basis for the award of the service;

3.

to identify the conditions for granting, adjusting and reclaiming the performance, and in so doing to designate sensitive data within the meaning of Article 4 (2) of the DSG 2000;

4.

to designate the competent authority within the meaning of section 16, and

5.

to designate the party entitled to request within the meaning of Section 17 (1), insofar as it does not already fall under Z 4.

This information has to record the performance-defining location in the service offering database.

(2) The relevant body involved in the performance of the performance shall assist the performance-defining body in its task to the extent requested.

Performance categorization

§ 22. (1) The performance-defining entities have their own categorisation of all service offers on the basis of the annex to § 3 (1) of the eGovernment Boundary Regulation, BGBl. II No 289/2004. On the basis of this, each performance-defining body may award its own category to the services offered by it in the service offering database in accordance with section 21 (1). On the basis of this common basis, the performance-defining bodies for the services offered by it in the service offering database according to Article 21 (1) can become self-employed at the level of activity "Activity area". Set "partial areas" for the own categorization of their service offerings.

(2) In addition to its own categorisation in accordance with paragraph 1, the data clarification point has a uniform categorisation of all service offers on the basis of the annex to § 3 (1) of the eGovernment Divisional Demarcation Ordinance, BGBl. II No 289/2004. In this case, the sub-level "partial area" is to be added to the outline level "Activity area". The categorisation shall be carried out on the basis of the legal basis for the provision of the service. The categorisation must be done in such a way that the necessary data can be displayed on the basis of the requirements of data protection requirements in the transparency portal. All other information provided by the performance-defining body shall be subject to examination by the data-clarification body.

(3) At least once in six months the data clarification body shall submit to the Federal Minister for Finance a proposal for a catalogue of services which has to contain the uniform categorisation within the meaning of paragraph 2. The Federal Minister of Finance has to make known the catalogue of services in accordance with section 39 (4) of the regulation as a regulation. In addition, the catalogue of services is to be published in the transparency portal.

(4) The Federal Minister of Finance may grant the nominee and the authorities entitled to inquiry access to data for which a performance-defining body has already transmitted the information referred to in paragraph 1 and for which the information provided by the Data clarification point has already made a clear assignment to the category of uniform categorisation, even if the Regulation has not yet entered into force in accordance with paragraph 3. This does not apply to sensitive data within the meaning of § 4 Z 2 DSG 2000.

(5) Requiring to grant, cessation or recovery of a benefit to the knowledge of the receipt of a service whose services have been identified as "sensitive", has the uniform categorisation of this service To provide services in such a way that the performance contained in the sensitive data is displayed in the Transparency Portal only after the query authorization has been specified, and only to the extent that results from a law.

Section 5

Data discovery

Data sources

§ 23. (1) The Federal Minister of Finance has the following data to be determined in the context of a transparency portal query by querying existing databases:

1.

From databases of the Federal Minister of Finance

a)

Savings tax savings within the meaning of Section 7 (1);

b)

Promotion within the meaning of § 8 (4) (2) (2);

c)

transfer payments within the meaning of Section 9 (2) (2) and (3) and (Z) 6 to 8;

d)

all other benefits, which are to be listed separately in a payroll in accordance with § 84 EStG 1988;

e)

gross income within the meaning of section 5 (1) and

f)

the net income within the meaning of Section 5 (2).

2.

From databases of the main association of Austrian social insurance institutions and labour market services

a)

social security benefits within the meaning of Article 6 (1) (1) and (1)

b)

Transfer payments within the meaning of § 9 (2) (1) and (10)

To the extent that the services of the Labour Market Service are not to be listed separately in a payroll according to § 84 EStG 1988.

(2) Each competent authority (§ 16) has to communicate services within the meaning of § 4, which are not covered by paragraph 1. Excluded from this are services within the meaning of § 4 (1) Z 1 lit. F. A service provider may be responsible for the communication of the communication. The notification shall be made in accordance with § § 25 to 27 to the Federal Minister of Finance for the purpose of processing in accordance with § 2 in the transparency database.

(3) By enabling the retrieval of data on services (para. 1) or through the communication of data on benefits (par. 2) nothing changes in the position of the requesting Dulding or the contributor as data protection legal entity for data applications within the meaning of § 4 Z 7 DSG 2000 or for the use of data within the meaning of § 4 Z 8 DSG 2000 outside of the Application area of this federal law.

Databases

§ 24. (1) The Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Security Institutions have, by setting up suitable data interfaces, have to query their databases in accordance with section 23 (1) in this respect. , which is required for the purpose of presenting data within the framework of a transparency portal query (§ 32). In order to ensure the allocation of the data to the benefit recipient, the corresponding area-specific personal identifier in accordance with § 9 E-GovG (bPK) and in the case of non-natural persons is an identifier in accordance with § 25 (1) Z 2 for natural persons. .

(2) The data stored in the databases of the Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Security Institutions may also be used for the purposes of this Federal Law if it is used in the The framework of the enforcement of other federal laws has been processed in the respective databases.

(3) The Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Insurance Institutions have the necessary data from their databases within the meaning of § 23 for the purpose of drawing up an evaluation (§ 34). Paragraph 1 shall be transmitted indirectly within ten working days from the date of the request for personal data. For this purpose, these data are to be provided in the case of natural persons with the encrypted bPK "Official Statistics (AS)" and in the case of non-natural persons with an identifier in accordance with § 25 (1) Z 2.

Content of communications

§ 25. (1) The communication (§ 23 para. 2) of the performing body (§ 16) has to contain:

1.

where the beneficiary or the performance person is a natural person

a)

the encrypted area-specific person identifier (vbPK-ZP-TD) for use in the transparency database, as well as

b)

the encrypted area-specific persons identification number of official statistics (vbPK-AS);

2.

if the beneficiary or the benefit is not a natural person

a)

the firm or any other name of the beneficiary or of the benefit; and

b)

the number of numbers according to § 6 para. 3 E-GovG or an order of order with which this number of numbers can be determined;

3.

the clear allocation of the performance to a range of services, in accordance with the transparency database service provision;

4.

the amount of the repayment or repayment of a service within the meaning of Article 4 (1) (1) (a), (c) and (d) in euro;

5.

the amount of the savings assessed in euro for a performance within the meaning of Article 4 (1) (1) (e);

6.

the date or period for which the benefit is disbursed within the meaning of Article 4 (1) (1) (a), (c) or (d);

7.

the date of payment or repayment of the benefit within the meaning of Article 4 (1) (1) (1) (a), (c) or (d);

8.

the beginning and end of the term of the contract in the case of an achievement within the meaning of § 4 (1) (1) (e);

9.

the clear name of the performer (§ 16) and

10.

an indication as to whether the benefit falls within the scope of the EU State aid law within the meaning of Articles 107 and 108 of the Treaty on the Functioning of the European Union (TFEU), if it is a de minimis aid.

(2) Paragraph 1 shall not apply to the notification of benefits in kind within the meaning of Article 4 (1) (1) (1) (lit). F.

(3) (1) applies to subsequent changes within the meaning of § 31 (1).

Date of notification

§ 26. (1) The competent authority (§ 16) shall have the notification (§ 23 para. 2) immediately, or if this is unreasonable, at the latest by the end of the month, which is based on the payment of the cash benefit within the meaning of § 4 paragraph 1 Z 1 lit. c or d or to the conclusion of a contract of liability, a grant of an interest-or amortisation-beneficiary monetary loan within the meaning of section 4 (1) (1) (1) (lit). (e) shall be sent to the Federal Minister for Finance. Where a benefit is granted for more than one calendar year, the value of the benefit attached to the annual amount may be communicated within one month of the end of the calendar year for which the benefit has been granted.

(2) A communication (§ 23 para. 2) is not available for a performance from a service offer which is not yet contained in the Transparency Database Services Ordinance (§ 39 paragraph 4) before the technical and organizational aspects are fulfilled. The conditions for their communication must be communicated.

Communication of the communication

§ 27. (1) The communication of the communication (§ 23 para. 2) must be carried out electronically.

(2) No communication has to be made for services to be determined by accessing the database of the Federal Minister of Finance, the Labour Market Service and the Main Association of Austrian Social Insurance Institutions (Section 23 (1)).

Ensuring communication

§ 28. Within the limits of their respective responsibilities, the supreme authorities of the Federal Government have to ensure that all communications are duly communicated to the competent authorities.

Exceptions to the obligation to notify

§ 29. (1) By way of derogation from Section 11 (3) and section 23 (2), there is no obligation to notify:

1.

for services which are to be listed separately in a payroll in accordance with § 84 EStG 1988;

2.

as far as the labour market service and the main association of Austrian social insurance institutions are obliged to transmit data to the Federal Minister of Finance on the basis of other legal bases than this Federal Law;

3.

to the extent that a performant body (§ 16) is covered by the scope of Section 38 of the Federal Elections Act;

4.

data of services for which a country, municipality or association or establishment of a country, municipality or association of congregation acts as a service provider.

(2) The Federal Minister of Finance shall be entitled to data on services within the meaning of section 4 (1), which are to be listed separately in a wage slip in accordance with § 84 EStG 1988 (paragraph 1). 1) and data to be transmitted to the Federal Minister of Finance under other legislation (paragraph 1). 1 Z 2), for the purposes of this Federal Law, even if the data have been transferred to the Federal Minister of Finance in fulfilment of duties of duty.

Feedback

§ 30. On the display in the transparency portal of services within the meaning of § 4 (1) (1) (1) (1) lit. a to e shall be indicated for each performance the competent authority with data to be contacted. In addition, an indication to enable the contact to be made with the data clarification point (§ 19) is to be stated.

Rectification and erasure of data

§ 31. Any subsequent modification or deletion of the data communicated by the competent authority shall be notified immediately, or if this is unreasonable, to the Federal Minister of Finance at the latest by the end of the month. After examining the communication, the Commission shall arrange for the modification or deletion of the data in the transparency database.

6.

Data panel

Transparency Portal Query

§ 32. (1) In order to fulfil the information for the purpose of the information, the nominee (§ 13) shall receive the transparency portal after a clear electronic identification of the person in accordance with § 4 E-GovG or after entering the information provided by the tax authorities in accordance with § 1 of the Financial Online Regulation 2006 (FOnV 2006), BGBl. II No. 97, subscriber identification, user identity and personal password, read permission for the following data (transparency portal query):

1.

Services within the meaning of § 4 (1) Z 1 lit. a to e which have been granted to the beneficiary;

2.

Information on the average cost of services within the meaning of § 4 (1) (1) (f);

3.

gross income within the meaning of Section 5 (1) of the nominee and

4.

the net income within the meaning of Section 5 (2) of the nominee.

(2) Persons who are not beneficiaries shall be notified in the Transparency Portal after electronic identification in accordance with paragraph 1 that they have not received any benefits. If available, gross income in the sense of § 5 (1) and the net income in the sense of § 5 (2) of this person are to be reported.

(3) In addition, each natural person, as beneficiary (§ 13), receives the right of reading for all data contained in the transparency portal query of that natural person who is the recipient of the transparency portal, who is responsible for the transparency of the data. Identification in accordance with paragraph 1 has been carried out together with it. The BRZ GmbH may represent this data for the duration of the transparency portal query (joint presentation).

(4) The right of representation of a lawyer according to § 8 of the Law of the Bar (RAO), RGBl. No 96/1868, or of a notary according to § 69 of the Code of Notarial Code (NO), RGBl. No 75/1871, does not have the right to obtain the read authority for the data of the full-power generator.

(5) In order to carry out the verification purpose, authorities of the Federal Government who are entitled to be subject to a request via the Transparency Portal shall, after unequivocal electronic identification of the interrogating person, obtain the right of reading for those data which are used for the purpose of granting, the Setting or recovery of a performance by this specific question-authorized body is required for a given task. The scope of the read permission is based on performance categorization. All data accessed via the Transparency Portal may only be used for the purpose of carrying out the verification purpose (§ 2 Z 4) and are subject to secrecy. Displays of services from a "sensitive" range of services within the meaning of section 21 (1) (3) may only be made subject to the condition of section 22 (5).

(6) In order to fulfil the purpose of the review process, eligible positions of the Länder shall be received from 1 April 2013 and until the conclusion of the evaluation in accordance with Article 15 (5) of the Agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on a Transparency database, but in the event of a continuation of the implementation of the cross-territorial transparency database after the evaluation has been completed, however, until 31 December 2014 at the latest, the eligibility for access to the federal data, if this insight into the granting, cessation or recovery of an already recorded and categorised services of the countries on a national legal basis is required and the right to inspect due to a national law and from categorization results. The scope of the read permission is based on performance categorization. All data accessed via the Transparency Portal may only be used for the purpose of carrying out the verification purpose (§ 2 Z 4) and are subject to secrecy. Displays of services from a "sensitive" range of services within the meaning of section 21 (1) (3) may only be made subject to the condition of section 22 (5).

(7) For the purpose of checking the accuracy of the data communicated, each provider or service provider shall, within the meaning of the last sentence of section 23 (2), receive the right to read the data communicated by it himself.

(8) Every query of data on the transparency portal shall be recorded permanently. The person concerned shall be notified without delay of the interrogating person, the requesting post and the time of the query, as well as the content of the query, via the Transparency Portal.

(9) The data on services offered on the basis of this Federal Act and the data on services offered on the basis of the agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG are generally accessible and without any further information. Prerequisite to display via the transparency portal.

(10) The retrieval of data via the Transparency Portal is carried out free of charge.

Extract from the transparency portal query

§ 33. In order to fulfil the verification purpose, the recipient (§ 13) can use the Transparency Portal to extract from all the data included in § 32 (1) to (3) or of one or more performance types (s) contained in the transparency portal query , electronically. The extract is to be provided with an electronic official signature within the meaning of § 19 E-GovG.

Evaluations

§ 34. In order to fulfil the control purpose, the data which can be accessed via the transparency portal may be processed on the basis of an order. The order has been commissioned in accordance with Section 23 (2) of the Federal Statistics Act 2000, BGBl. I n ° 163/1999, to be sent to the Bundesanstalt "Statistik Österreich". To the extent that data which can be accessed via the transparency portal is required for the purpose of carrying out an evaluation order, the following shall apply:

1.

The contractual agreement pursuant to Section 23 (2) of the Federal Statistics Act 2000 may only take place after the agreement with the Federal Minister of Finance has been established.

2.

The processing of the evaluation order has to be done in cooperation with the Federal Minister of Finance.

3.

The Federal Minister of Finance has to hand over the data available via the Transparency Portal to the Federal Statistical Office "Statistik Österreich".

4.

The Bundesanstalt "Statistik Österreich" has to leave the results of the evaluation to the Federal Minister for Finance free of charge.

Display of data in the transparency portal

§ 35. As services within the meaning of § 4 paragraph 1 Z 1 lit. a and b, which are queried from a database of the Federal Minister of Finance (Section 23 (1)), the transparency portal displays the last available data of the requested calendar year, for which either a payroll, a An income tax notice or a corporate tax decision. At the earliest, data of the investment year 2011 will be shown. All other services within the meaning of § 4 paragraph 1 Z 1 lit. a and b and the services within the meaning of § 4 paragraph 1 Z 1 lit. c to e are each displayed in the transparency portal with the last available data of the requested calendar year. With regard to the services referred to in Article 8 (4) (4) and (6), the data shall be shown for the period of the European Union's financial year, for the first time for the financial year of the European Union, which shall end in the calendar year 2012.

Disclaimer

§ 36. In order to ensure the regularity of the storage in the transparency database and the presentation in the transparency portal, neither the performing bodies nor the entity which has transmitted the communication on a material performance shall be liable. Each service provider shall be liable for the accuracy of the data provided by it.

Section 7

Final provisions

Exemption from charges

§ 37. The creation of a trainee from the transparency database is exempt from the stamp fees.

Criminal provisions

§ 38. Anyone who uses data which can be accessed via the Transparency Portal without being entitled to do so, shall, unless the facts constitute the offence of a criminal offence within the jurisdiction of the Courts, or in accordance with other provisions of the administrative criminal law is threatened with tighter punishment, an administrative surrender and is punishable by a fine of up to 20 000 euros. The trial is also punishable.

Regulations

§ 39. (1) The Federal Minister of Finance shall be authorized by agreement with the Federal Chancellor by means of a Regulation ("Transparency Database-Performance Regulation")

1.

to adapt the notification obligation in the sense of § 11 and § 23, namely

a)

in respect of § 6 additional services to be included in the search for existing databases (§ 23 para. 1) or in the notification obligation (§ 23 para. 2), insofar as they are provided with the social security benefits or rest and pensions in the sense of § 6 are comparable;

b)

to include additional services in the search of existing databases (§ 23 para. 1) or in the notification obligation (§ 23 para. 2) in respect of § 7, insofar as they are comparable with the income tax savings in the sense of § 7;

c)

in respect of § 8, to take out benefits from the obligation to provide information (§ 23 (2)) and to designate services which are to be considered as funding and to include them in the obligation to provide information;

d)

in respect of § 9, to take out benefits from the obligation to provide information (Section 23 (2)) and to designate services which are to be considered as transfer payments and to include them in the obligation to provide information;

e)

in respect of § 10, benefits from the obligation to provide notification (§ 23 para. 2), as well as to nominate benefits which are to be considered as savings from the beneficiary liability and the beneficiary foreign capital and which are to be included in the obligation to provide ,

f)

in respect of § 11, to designate benefits to be considered as benefits in kind and to include them in the notification obligation.

2.

adapt the content of the communications within the meaning of § 25, for example by taking up new data in the obligation to communicate.

3.

to postpone the communication of data on the performance of certain services, but at the latest by 31 December 2015.

(2) The Federal Minister of Finance shall be authorized, in agreement with the Federal Chancellor, by means of a Regulation ("Transparency Database Operating Regulation")

1.

(§ 23 (2) of the Federal Republic of Germany) allow other providers to request the possibility of requesting an existing database (Section 23 (1)) and the technical specifications required for this purpose (Section 23 (1)). the conditions to be met;

2.

to specify the requirements for the data interfaces (§ 24);

3.

to lay down the procedure for the electronic communication of the communication (Article 27 (1)); it may be provided for in the Regulation that the competent authority of a particular appropriate public or private law transmitting body should: to operate;

4.

to establish the minimum quality requirements for the confidentiality of data traffic.

(3) A Council of four experts will be set up to prepare the transparency database operating regulation. Two members of the expert council are appointed by the Federal Chancellor and the Federal Minister of Finance.

(4) The Federal Minister of Finance shall be authorized, in agreement with the Federal Chancellor, by means of a Regulation ("Transparency Database-Services Ordinance") to make known:

1.

the categorized range of services and

2.

for each individual service offer:

a)

the respective performer (s)

b)

whether this service offer is entitled to read in the meaning of Article 32 (5) and (6) and, if appropriate, from what service offer or from what services it is offered;

c)

an indication as to whether the range of services is "sensitive" within the meaning of Article 21 (1) (3);

d)

the indication as to whether the grant, the cessation or the recovery of a service according to this service offer requires the knowledge of data from a range of services identified as "sensitive" within the meaning of section 21 (1) (1) (3).

(5) Each Federal Minister may, within the scope of his responsibility as a performance-defining body, in accordance with § 15, by means of a regulation, another institution for the services offered within the respective scope of action of this institution as a Determine the performance-defining location. If several Federal Ministers are considered to be responsible, they shall adopt the Regulation by common accord.

Referral to other legislation

§ 40. Insofar as provisions of other federal laws are referred to in this Federal Act, these are to be applied in their respectively applicable version.

Personal names

§ 41. In the case of the personal names used in this Federal Act, the chosen form is valid for both sexes.

Enforcement

§ 42. (1) With the enforcement of this federal law are entrusted

1.

the respective Federal Minister for Enforcement Acts, which shall be exclusively within a portfolio;

2.

the Federal Minister of Finance, in agreement with the Federal Chancellor, with regard to Section 11 (4) and section 39 (1), (2) and (4);

3.

the Federal Government in respect of § 20;

4.

and the Federal Minister of Finance.

(2) The costs arising under this law shall be borne by the body at which it is incurred. By way of derogation, the Federal Minister of Finance has to bear the costs incurred by the Labour Market Service and the Main Association of Austrian Social Insurance Institutions on the basis of this Federal Law, with the application of the necessary Work on the transparency database shall only be carried out in agreement with the Federal Minister of Finance and the Federal Minister for Labour, Social Affairs and Consumer Protection.

entry into force

§ 43. (1) With the end of the day of the presentation of this Federal Act in the Federal Law Gazette, the Transparency Database Act, BGBl. I No 109/2010, except for force.

(2) The query of existing databases in accordance with § 23 paragraph 1 shall have no earlier than 1. January 2013. The notifications pursuant to § 23 (2) shall in principle have effect from 1. January 2013. The communications pursuant to § 23 (2), the services between the 1. Jänner and 31 March 2013, however, may be made in parts or collected by 30 April 2013 at the latest.

(3) Services within the meaning of Section 4 (1) (1) (1) (lit). e and f are not earlier than 1. Jänner 2018.

Fischer

Faymann