Transparency Database Act 2012 - Tdbg 2012

Original Language Title: Transparenzdatenbankgesetz 2012 - TDBG 2012

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997161/transparenzdatenbankgesetz-2012---tdbg-2012.html

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99. Federal Act on a database of the transparency (transparency database Act 2012 - 2012 TDBG)

The National Council has decided:

 

Table of contents



1. cut off the transparency Portal







§ 1.





General information







§ 2.





Purposes of data processing







2. section content of the transparency Portal







§ 3.





Public resources







§ 4.





Services







§ 5.





Income







§ 6.





Social security benefits, relaxation and pensions







§ 7.





Income tax savings







§ 8.





Promotions







§ 9.





Transfer payments







§ 10.





Savings from beneficiary liability charges and beneficiaries of foreign capital







§ 11.





Benefits in kind







3. section involved







§ 12.





Contracting Authority







§ 13.





Beneficiaries







§ 14.





Performance contractors







§ 15.





Defining performance points







§ 16.





-Providing bodies







§ 17.





Query-authorized bodies







§ 18.





Service provider







§ 19.





Data clarification.







§ 20.





Transparency database Advisory Board







4 section performance systematization







§ 21.





Performance range determination







section 22.





Performance categorization







5. section data determination







section 23.





Data sources







§ 24.





Databases







§ 25.





Content of messages







section 26.





Date of notice







§ 27.





Delivery of the message







section 28.





Ensure communication







section 29.





Exemptions from the obligation to communication







section 30.





Feedback







§ 31.





Correction and deletion of data







6 data display section







§ 32.





Transparency Portal query







§ 33.





Excerpt from the transparency Portal query







§ 34.





Evaluations







section 35.





Display the data in the transparency Portal







section 36.





Exclusion of liability







7 section final provisions







section 37.





Fee waiver







section 38.





Criminal provisions







§ 39.





Regulations







section 40.





Reference to other legislation







section 41.





Personal names







§ 42.





Enforcement







§ 43.





Entry into force





 

1 section

The transparency Portal

General information

1. (1) the transparency Portal is used



1. the representation offered services within the meaning of this Federal Act, 2 the representation of offered services in the meaning of the agreement between the Federal and the State pursuant to article 15a of the Federal Constitution Act (B-VG), Federal Law Gazette No. 1/1920, on a transparency database, as far as they are not already covered by subpara 1, 3. the representation of the income of the beneficiary, 4. the representation of the services received by the beneficiary within the meaning of § 4 para 1 subpara 1 lit. a to e, 5. the representation of information about services within the meaning of § 4 para 1 subpara 1 lit. f and 6 indicating the conditions necessary for granting, the setting or the recovery of a service within the meaning of section 4.

(2) the transparency database is used the processing of the service in accordance with article 4, paragraph 1 No. 2 as well as data on recorded services which by article 23, paragraph 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), Federal Law Gazette I no. 165/1999, of beneficiaries and income recipients in the database of the transparency and the transparency Portal is for the purpose of



1. uniform and clear representation of income and all offered and received services in the meaning of § 4 (informational purpose);

2. simple and rapid provision of records for beneficiaries and providing offices (purpose of proof of);

3. evaluation exclusively for statistical, planning and controlling purposes (purpose of control) and 4. verification of the existence of the conditions necessary for granting, the setting or the recovery of a service within the meaning of § 4 (verification purpose).

(2) the personal relation of data that are processed in the database of the transparency is such to make that the customer, service provider or delivery receiver is unable to determine the identity of the data subject by legal means.

2. section

Content of the transparency Portal

Public resources

3. public funds within the meaning of this Federal Act are means, the



1 a domestic legal person of governed by public law, except legally recognised churches and religious societies, and legal professional interest groups, 2 of the European Union or one of their facilities or 3rd by an international organization or one of its institutions come from. Also means that used a legal entity of under private law, an Association of persons, an institution, a public or private foundation, a public or private funds or a different purpose assets for carrying out a performance, in so far as these funds for the financing of a performance by an institution referred to in the first sentence available provided, come from compulsory contributions or otherwise imposed by law are regarded as public funds.

Services

4. (1) a performance within the meaning of this federal law exists, if



1. it belongs to one of the following performance types: a) social security benefits, relaxation, and pensions;

b) income tax savings;

(c) funding;

d) transfer payments;

e) savings from beneficiary liability charges and discounted borrowing or f) benefits in kind, the mapping of a performance to a kind of performance in the order of the list has to be done.

2. the range of services a) is carried out on the basis of a federal law or a regulation of a federal organ or a decision of an organ of a facility furnished with federal law or b) on a private-law legal basis is based and granted by the Federal Government or by a facility that is subject to the control of the Court of Auditors in accordance with article 11, section 12 or section 13 of the Court of Auditors Act 1948 (RHG), BGBl. No. 144, or c) is based on a European Union law legal basis and is paid by the Federal Government or by an institution , which is under the control of the Court of Auditors in accordance with article 11, section 12 or section 13 of the Court of Auditors Act 1948 (RHG), BGBl. No. 144, and 3. the provision of services is a matter, a) for legislation and enforcement Federal thing is or b) occurs when the Federal Government or one of its facilities as a carrier of appurtenant.

(2) under services in the sense of paragraph 1 subpara 1 lit. a to d are to record only cash benefits.

Income

5. (1) is gross income within the meaning of this federal law



1. for natural persons the income within the meaning of § 2 para 2 of the income tax Act 1988 (EStG 1988), BGBl. No. 400, plus the social security contributions;

2. for corporations the income within the meaning of section 7 para 2 of the Corporation Tax Act 1988 (KStG 1988), BGBl. No. 401.

(2) net income within the meaning of this federal law is



1. for natural persons income within the meaning of § 2 par. 2 EStG 1988 plus the remuneration within the meaning of section 67, paragraph 1 EStG 1988 and less owed income tax as well as to the remuneration within the meaning of section 67, paragraph 1 EStG 1988 attributable tax;

2. for corporations the income within the meaning of section 7 paragraph 2 KStG 1988 less the owed tax.

Social security benefits, relaxation and pensions

6. (1) social security benefits within the meaning of this Federal Act are cash benefits from statutory social security, excluding pensions in accordance with notary Insurance Act 1972 (NVG 1972), BGBl. No. 66.

(2) rest and pension payments are within the meaning of this federal law



1. cash benefits under the Pension Act 1965, BGBl. No. 340, or quiet pleasures according to other laws of the Federal Government;

2. Ruhe-(Versorgungs-)Bezüge within the meaning of the Federal reference Act, Federal Law Gazette I no. 64/1997, of the related Act, Federal Law Gazette No. 273/1972, and of the Constitutional Court Act 1953, BGBl. No. 85.


(3) in the case of a transparency Portal query, pensions are to represent peace and pensions as part of gross income. The other social security benefits as social security benefits are specially marked with the note that posts in the pay-as-you-go system to have these services represent.

Income tax savings

Income tax savings in the meaning of this Federal Act are section 7 (1)



1. exemption pursuant to § 3 para 1 EStG 1988, as far as in the pay stub (§ 84 EStG 1988) are included;

2. non-taxable amounts in accordance with § 26 Z 4 EStG 1988;

3. the education allowance in accordance with § 4 para 4 Z 10 EStG 1988;

4. the deductibility of donations from business assets in accordance with Section 4a of the EStG 1988;

5. the profit allowance pursuant to section 10 of the EStG 1988;

6. the special editions in accordance with article 18, paragraph 1 EStG 1988 or the standard amount in accordance with article 18, par. 2 EStG 1988;

7. the tax allowance for capital gains pursuant to § 24 para 4 of the EStG 1988;

8. the tax assessment for debt forgiveness in accordance with § 36 of the EStG 1988;

9. the reduction of the tax rate in accordance with § 37 para. 1 and section 38 EStG 1988;

10. the benefits referred to in section 68 EStG 1988;

11. the agricultural workers amount pursuant to § 104 of the EStG 1988;

12. the child allowance in accordance with § 106a EStG 1988;

13. the attribution of losses of foreign group members within the framework of group taxation pursuant to § 9 para 6 Z 6 KStG 1988;

14. the tax allowance for beneficiary purposes pursuant to § 23 KStG 1988 and 15 favoring for redevelopment profits pursuant to Section 23a of the KStG 1988.

(2) as income tax savings, the amounts referred to in paragraph 1 are to put Z 1 to 7 and 10 to 15 Z and multiply, which is to apply EStG 1988 on the last part of the income of the beneficiary on the basis of the tax notice or the wage slip in accordance with § 84 with the tax rate. The result you are from Z also 8 and 9 resulting amounts.

Promotions

Section 8 (1) payments out of public funds granted to a beneficiary for a this provided or intended performance, of a public interest which, without it immediately to obtain a reasonable non-monetary consideration for their own benefit are subsidies within the meaning of this Federal Act.

(2) by the existence of a reasonable monetary value, consideration is to go out, if payment is made on the basis of a third-party standard exchange ratio, such as at a factory -, service -, purchase or barter.

(3) not considered to support payments for the purpose of Fong.

(4) include the promotions



1. services to the research and technology promotion Act, Federal Law Gazette No. 434/1982;

2. the research bonus and the education premium in accordance with section 108 c EStG 1988;

3. services to the SME promotion law, BGBl. No. 432/1996;

4. benefits under the Agriculture Act of 1992, BGBl. No. 375, including services due to the participation of agri-environmental measures and the compensatory allowances for less favoured areas; as part of a transparency Portal query they are to represent with the note that a remuneration in the public interest provided as specially marked promotions;

5. benefits under the environmental support Act, Federal Law Gazette No. 185/1993;

6. performance on the basis of Regulation (EC) No 73/2009 laying common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, OJ No. L 30 of January 31, 2009 p. 16, as last amended by the Regulation (EU) No. 313/2012, OJ No. L 103 of the 13.04.2012 S. 17;

7 annuities, interest rates and credit grants, if they financed out of public funds;

8. services rendered to the research organisation Act, Federal Law Gazette No. 341/1981, and 9 services according to the vocational training Act, Federal Law Gazette No. 142/1969.

Transfer payments

§ 9 (1) transfer payments are payments from public funds to individuals without direct appropriate non-monetary consideration within the meaning of this Federal Act.

(2) include the transfer payments



1. the nursing allowance under the Federal care allowance Act, BGBl. No. 110/1993;

2. the family allowance, the additional child supplement, the school ride aid and the ride aid for apprentices under the equalisation Act 1967, BGBl. No. 376.

3. the children deductible amount according to § 33 ABS. 3 EStG 1988;

4. to credited amount according to § 33 par. 8 of the EStG 1988;

5. the rental interest aid referred to in article 107 of the EStG 1988;

6. the construction savings pursuant to section 108 of the EStG 1988;

7. the State-sponsored pension provision in accordance with Article 108a of the EStG 1988;

8. the State-sponsored retirement provision referred to in section 108 g EStG 1988;

9. the childcare allowance and the aid to the lump-sum childcare allowance to the child care money law, Federal Law Gazette I no. 103/2001, and 10 the compensatory allowance according to the General Social Insurance Act (ASVG), Federal Law Gazette No. 189/1955, the farmers Social Insurance Act (BSVG), Federal Law Gazette No. 559/1978, and the commercial Social Insurance Act (GSVG), Federal Law Gazette No. 560/1978.

Savings from beneficiary liability charges and beneficiaries of foreign capital

Savings from beneficiary § 10 (1) fees for liabilities in the form of guarantees and warranties and beneficiary foreign capital within the meaning of this Federal Act are benefits arising from the granting of liabilities in the form of guarantees and guarantees or interest-rate or amortization beneficiaries money loans, if these are financed out of public funds.

(2) the person shall has to evaluate savings from beneficiary charges for liabilities in the form of guarantees and warranties and beneficiary foreign capital with the difference amount to remuneration in accordance with the State aid provisions of the European Union and as year amount.

Benefits in kind

Benefits in kind within the meaning of this Federal Act are section 11 (1)



1. the beneficiaries or free use of public or publicly supported child care facilities;

2. the beneficiary or free of charge using the services public or publicly supported health facilities;

3. the beneficiary or free education and training to public or publicly supported educational institutions;

4. the beneficiary use of living space.

(2) the Corporation that bears the costs for the provision of benefits in kind, has to determine the value of benefits in kind provided in the preceding calendar year, by removes the cost for the granting of benefits in kind their computational work for the previous calendar year, divided by the sum of the beneficiaries of the relevant calendar year to 31 March of each year.

(3) the Corporation has the value of the benefits in kind until March 31 of the calendar year following the provision of benefits in kind to submit in accordance with the § 25 of the BRZ GmbH. The report shall contain:



1. the name of the kind 2. the designation of the deliverables the kind place 3. the total cost for the previous calendar year 4 the number of the beneficiaries 5. the average cost per beneficiary (para. 2).

(4) to assess the respective kind advise the Federal Minister may set up a Commission pursuant to section 8 of the Federal Ministry of law 1986 (BMG), BGBl. No. 76, of finance in agreement with the Chancellor.

3. section

Participating

Contracting Authority

§ 12. The Federal Minister of finance is data protection contracting authorities within the meaning of § 4 Z 4 DSG 2000 for the database of the transparency and the transparency portal. He has to ensure its establishment and operation.

Beneficiaries

Section 13 (1) beneficiary is in the meaning of this federal law, who received a performance in the sense of § 4 para 1. A person is considered as beneficiaries also insofar as she can obtain a performance, the legal personality of majority of a person without has been granted, if the majority of the person without legal personality in the supplementary register is registered (§ 6 par. 4 of the E-Government Act (E-GovG), Federal Law Gazette I no. 10/2004).

(2) does not apply as a recipient, who is obliged to pass on the funds received, without receiving an appropriate non-monetary consideration for their own benefit.

(3) local authorities and local authority associations within the meaning of article 116a B-VG are not beneficiaries.

Performance contractors

14. (1) Leistungsverpflichteter in the meaning of this federal law is, who received a payment from public funds and is required, the funds received for the benefit of



1. the general public to use 2 a certain circle of beneficiaries or 3rd a certain individual beneficiaries. In particular the obligation to include no. 1 to the provision of a service within the meaning of § 4 para 1 lit. (f).

(2) payments to a Leistungsverpflichteten are in so far as services within the meaning of § 4 para 1 subpara 1 lit. (c) to treat as an obligation to be used in the sense of paragraph 1 Z 1 to 3. A Leistungsverpflichteter has the same rights as a beneficiary for purposes of this Federal Act.

Defining performance points


§ 15 Leistungsdefinierende is the responsible federal Minister according to its relevant legal responsibility for a range of services within the meaning of § 4 para 1 Z 2. derogation is for services in own area of effect a household executive body in the sense of § 6 para 1 of the federal budget law for 2013, Federal Law Gazette I no. 139/2009, that is not a Federal Minister, power defining the domestic governing body itself.

-Providing bodies

Point be section 16 (1) for a performance in the sense of § 4 para 1 subpara 1 lit. a is the domestic establishment which is carrying out this service in relation to a beneficiary (section 13) or a Leistungsverpflichteten (§ 14) to e.

(2) several institutions involved in the processing of a performance, the paying authority is regarded as ceding authority. As far as the paying authority from the scope of application of section 38 of the Austrian Banking Act (BWG), Federal Law Gazette No. 532/1993, is recorded, the establishment of upstream in the process is regarded as ceding authority. Several institutions involved in the processing of part of the performance of each individual as a person to watch is every facility to the extent of the amount of each flattened considered ceding authority.

(3) as providing for a tax savings in the sense of § 4 para 1 subpara 1 lit. the Minister applies finance b.

Query-authorized bodies

§ 17 query authorised body for a performance is an institution, which is involved in the processing of a performance in relation to a beneficiary (section 13) or a Leistungsverpflichteten (§ 14) and the use of data for the purpose of granting, setting or recovery of a performance from the transparency Portal is required for their task. A query-authorised body only exists, if



(1) it has been described in the course of determining performance range (section 21) as a legitimate query or as a person or 2 resulting permission from performance categorization (section 22).

Service provider

Section 18 (1) the Federal data center company with limited liability (BRZ GmbH) is the transparency data bank and the transparency Portal legal service provider within the meaning of § 4 No. 5 and § 10 section 2 DSG 2000, where she themselves can use another service provider.

(2) the remuneration of the BRZ GmbH for evaluations has pursuant to section 5 of the Federal law on the Federal Data Center GmbH (BRZ GmbH), BGBl. No. 757/1996, taking into account existing synergies to be carried out.

(3) the BRZ GmbH may use the Federal Agency "Statistics Austria" to comply with an order of evaluation as a sub service provider. For this purpose, data can be left by BRZ GmbH in the Federal "Statistics Austria" and by the Federal "Statistics Austria" to the BRZ GmbH. The Federal Agency "Statistics Austria" is obliged to enrich the provided data in accordance with the evaluation order with data from their available range.

(4) the Federal Minister of Finance has the data clarification (section 19) as a privacy service provider within the meaning of § 4 Z to establish 5 in conjunction with article 10 and 11 of the DSG 2000.

Data clarification.

Section 19 (1) the Federal Minister for finance has to set up a data clarification position as an organizational unit within the Federal Ministry of finance.

(2) the tasks of the data clearing agency are:



1. the participation in the categorization of performance within the meaning of § 22 para 1;

2. the uniform categorization of performance within the meaning of article 22 paragraph 2;

3. the creation of a proposal for a service offer catalogue in accordance with section 22 subsection 3;

4. the completeness of the services, performing bodies and the provided services to work towards.

(3) the Federal Minister of finance can work to after the finding that there is a serious breach of a privacy provision by one query is that the authorization to use the data about the transparency Portal is removed from this.

Transparency database Advisory Board

20. (1) the Federal Government built a transparency database Advisory Board. The transparency data bank Advisory Committee takes decisions on application of transparency Council member database by. The decision making transparency database Advisory Board requires the approval of at least two-thirds of the present transparency Council member database by.

(2) the transparency data bank Advisory Board works with



1. on any necessary coordination of categorization of services according to section 22 para 1; These include proposals to extend the outline level "Field of activity";

2. at the completion of important attaching to the application this federal law, as well as the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database, that affect more than one party have;

3. on the exchange of information and coordination in the implementation of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database.

4. in the evaluation in accordance with article 15 paragraph 5 of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database.

5. on the joint examination of further measures for establishing a cross-area corporate transparency database.

(3) the transparency data bank Advisory Board members:



1. a representative of the Federal Chancellor;

2. a representative of the Federal Ministry of finance;

3. a representative of the Federal Ministry of labour, Social Affairs and consumer protection;

4. a representative of the privacy Council;

5. a representative of the data clearing agent;

6. a representative of the BRZ GmbH;

7. a representative of each country;

8. a representative of the Austrian League of towns;

9. a representative of the Austrian Association of municipalities.

(4) the transparency data bank Advisory Committee is convened by the Chairman at the request of a member of the transparency data bank Advisory Committee. A period of two weeks should be between the convening of the meeting and the date of the meeting. A delegation of voting rights is possible. Every sending agent has to bear their own costs.

(5) the representative of the Federal Ministry of finance chairs transparency database Advisory Board.

(6) the data clarification point leads the business of the transparency data bank Advisory Committee.

4 section

Performance systematization

Performance range determination

Section 21 (1) the performance-defining bodies have for each service offering for services within the meaning of § 4, within their sphere of competence



1. an in their respective areas unique designation and assignment to the own category according to section 22 para 1 to forgive;

2. the legal basis for granting the power to specify;

3. the conditions for granting, to expel the setting and the recovery of performance and sensitive data within the meaning of § 4 Z 2 DSG 2000 particularly to call;

4. the providing body within the meaning of section 16 to refer to, as well as 5 the query authorised body within the meaning of § 17 Z 1 to designate, as far as it is not already covered by no. 4.

The performance-defining point in the performance database offer has to capture this information.

(2) each affected area involved in the processing of performance has to support the performance-defining point in their task in the requested amount.

Performance categorization

§ 22 (1) the performance-defining bodies have an own categorization of all services on the basis of the annex to article 3 par. 1 of the E-Government area demarcation regulation, Federal Law Gazette II No. 289/2004, perform. Assuming each performance-defining body for the services to be detected in the performance database offer pursuant to § 21 para 1 may award a separate category. Based on this common basis the performance-defining points for the services to be detected in the performance database offer pursuant to § 21 para 1 to outline level "Field of activity" can set independently "Areas" for the own categorization of their services.

(2) data clarification point has in addition to own categorization according to para 1 a uniform categorization of all services on the basis of the annex to article 3 par. 1 of the E-Government area demarcation regulation, Federal Law Gazette II No. 289/2004, perform. While the lower level "Portion" to be added to the outline level "Field of activity". The categorization is based on the legal basis for the provision of the service to be carried out. The categorization has to be carried out, that the necessary data respecting the data protection requirements in the transparency Portal can appear anywhere query legitimate. The data clarification has all other information provided by the performance-defining place to check.

(3) data clarification agent has at least once in six months to a proposal for a catalogue of services offer the Federal Minister of finance, which has to contain the uniform categorization in accordance with paragraph 2. The Federal Minister of Finance has the services offer in accordance with § 39 para 4 as regulation published. The services offer in the transparency Portal is also to publish.


(4) the Federal Minister for finance may grant access to data the recipients and the query-authorised bodies, for which a defining performance point has already submitted the information in the sense of paragraph 1 and for data clarification already has made a unique association with the category of uniform categorization, even if the regulation referred to in paragraph 3 is not yet in force occurred. This does not apply Z sensitive data within the meaning of § 4 2 DSG 2000.

(5) requires the granting, setting, or the recovery of a performance the knowledge of the receipt of a service, their service offering as "sensitive" has been featured, has to be made that the sensitive data containing performance in the transparency portal will be shown only after query permission and only to the extent, resulting from an act the uniform categorization of this service offering in the way.

5. section

Data determination

Data sources

Section 23 (1) the Federal Minister for finance has to determine the following data as part of a transparency Portal query by querying existing databases:



1. databases of the Federal Minister for finance a) income tax savings in the sense of § 7 para 1;

b) subsidies within the meaning of § 8 para 4 No. 2;

c) transfer payments within the meaning of § 9 para 2 Z 2 and 3 and Z 6 to 8;

d) are all other services, a pay stub in accordance with § 84 1988 separately leading in the ITA;

e) gross income in the sense of § 5 para 1 and f) the net income within the meaning of § 5 para 2.

2. databases of the main Association of Austrian social insurance institutions and the labour market services a) social security benefits in the sense of § 6 para 1 subpara 1 and b) transfer payments are within the meaning of § 9 para 2 Nos. 1 and 10 as far as 1988 separately to lead performances of the labour market services not in a pay stub in accordance with § 84 ITA.

(2) any person (§ 16) has services within the meaning of section 4, which are not covered by paragraph 1, notify. Except services within the meaning of § 4 para 1 subpara 1 are lit. (f). The providing body of a service provider can use for the transmission of the communication. The communication shall be effected in accordance with articles 25 to 27 to the Federal Minister of finance for the purpose of processing in accordance with § 2 in the transparency database.

(3) by providing data services (para. 1) or by the release of data on services (para. 2) nothing on the position changes of the query conniving or of sharing as a data protection clients for data applications in the sense of § 4 Z 7 DSG 2000 or for the use of data within the meaning of § 4 Z 8 DSG 2000 outside the scope of this federal law.

Databases

Section 24 (1) the Federal Minister for finance, the labour market service and the main Association of Austrian social insurance institutions are extent to allow the query of their databases in accordance with article 23, paragraph 1, as this is necessary for purposes of representation of data as part of a transparency Portal query (§ 32) through the establishment of appropriate data interface. To ensure the mapping of the data to the beneficiaries the corresponding area-specific personal identifier in accordance with § 9 is (bPK) for natural persons E-GovG and not natural persons to use a mark pursuant to article 25, paragraph 1 Z 2.

(2) the data stored in the databases of the Federal Minister of finance, employment service and of the main Association of Austrian social insurance institutions may also be used for purposes of this Federal Act, if they have been processed in the context of the enforcement of other federal laws in the respective databases.

(3) the Federal Minister for finance, the labour market service and the main Association of Austrian social security institutions have the necessary data from their databases in the sense of § 23 para 1 for the purpose of establishing an evaluation (section 34) within ten working days as of receipt of the request to deliver indirectly personal data. BPK these data of individuals with the encrypted are "Official statistics (AS)" and not natural persons with a label in accordance with article 25, paragraph 1, to equip Z 2.

Content of messages

25. (1) the notification (§ 23 para 2) the supplier site (§ 16) has to contain:



1. If the beneficiary or the Leistungsverpflichtete is a natural person a) the encrypted sector-specific personal identifier (vbPK-ZP-TD) for use in the transparency database, as well as b) the encrypted sector-specific personal identifier in official statistics (vbPK-AS);

2. If the beneficiary or the Leistungsverpflichtete is not a natural person a) the company or an other name of the beneficiary or of the Leistungsverpflichteten and b) master finds the number pursuant to § 6 section 3 E-GovG or a sort key, with which this master number;

3. the ambiguity of the performance to a range of services according to the transparency database power offer regulation;

4. the amount of education or repayment of a deposit within the meaning of § 4 para 1 subpara 1 lit. a, c, and d in euro;

5. the amount which in euro rated savings during a performance in the sense of § 4 para 1 subpara 1 lit. e;

6. the date or the period for the deposit within the meaning of § 4 para 1 subpara 1 lit. a, c or d is paid

7. the date - by or reimbursement of services within the meaning of § 4 para 1 subpara 1 lit. a, c or d;

8. the beginning and the end of the contract term for a performance in the sense of § 4 para 1 subpara 1 lit. e;

9. the unique designation of the supplier site (section 16) and 10 indicating whether performance within the scope of EU State aid law in the meaning of article will be 107 and 108 of the TFEU, if it's a "de minimis" aid.

(2) section 1 does not apply to Z 1 the communication of benefits in kind within the meaning of § 4 para 1 lit. (f).

(3) section 1 applies to subsequent changes in the meaning of § 31 para 1.

Date of notice

§ 26 (1) the providing body (§ 16) is the communication (§ 23 para 2) immediately, or if this is not justified, at least until the end of the month, which on the disbursement of the cash benefit within the meaning of § 4 para 1 subpara 1 lit. c or d or on the conclusion of a contract on a liability, a grant of an interest-rate or amortization beneficiaries money loan within the meaning of § 4 para 1 subpara 1 lit. e follows, to deliver to the Federal Minister of finance. Is a performance for longer than one calendar year given, can value set the performance at the annual amount be communicated within one month after the end of the calendar year, for which the performance has been granted.

(2) for a performance of a range of services, which is not included in the transparency database power offer Regulation (§ 39 para 4), a communication (§ 23 para 2) not before the existence of the technical and organisational requirements is for your message to convey.

Delivery of the message

27. (1) the transmission of the communication (§ 23 para 2) has to be carried out electronically.

(2) for services which are to identify the labour market services and of the main Association of Austrian social insurance institutions with access to the database of the Federal Minister of finance, (§ 23 para 1), has no communication to take place.

Ensure communication

section 28. The Supreme bodies of the enforcement of the Federal Government have in their respective responsibilities in the way of oversight to ensure that the supplier shall forward all messages properly.

Exemptions from the obligation to communication

Section 29 (1) by way of derogation is no obligation to the communication by article 11 par. 3 and § 23 paragraph 2:



1. for services, in a pay stub in accordance with § 84 1988 separately to lead the ITA are;

2. where are the labour market service and the main Association of Austrian social security institutions for the transfer of data to the Federal Minister of finance due to other legal bases as this federal act committed;

3. to the extent a person place (section 16) from the scope of the section 38 Banking Act is covered;

4. about data services, for a country, a municipality or a municipal Association or an institution of a country, a municipality or a municipal Association as providing authority acts.

(2) the Federal Minister for finance may data on services within the meaning of § 4 para 1, which lead the EStG 1988 separately are in a pay stub in accordance with § 84 (par. 1 Z 1) and data that are to submit on the basis of other legal provisions to the Federal Minister of Finance (par. 1 Z 2), use for purposes of this federal law, even if the data in legal tax obligations to the Federal Minister of finance have been.

Feedback

section 30. When displayed in the transparency portal of services within the meaning of § 4 para 1 subpara 1 lit. a to e is to specify the provider site with data to contact at each performance. In addition, an indication to facilitate contact with the data clarification point (§ 19) is to specify.

Correction and deletion of data


§ 31. A subsequent amendment or deletion of the data communicated by the provider agent is immediately, or if it is unreasonable to tell the Federal Minister of finance at the latest until the end of the month. It has following message to cause the amendment or deletion of data in the database of the transparency.

6 article

Data display

Transparency Portal query

32. (1) to fulfil the purpose of the information receives the beneficiary (article 13) the transparency Portal after unique electronic identification of the person in accordance with § 4 E-GovG or after entering by the tax authorities in accordance with section 1 of FinanzOnline Regulation 2006 (FOnV 2006), Federal Law Gazette II No. 97, participant ID, user ID and personal password granted the read permission for the following data (transparency Portal query):



1. services in the sense of § 4 para 1 subpara 1 lit. a to e, that are granted to the recipient;

2. information on the average cost of services within the meaning of § 4 para 1 subpara 1 lit. f;

3. the gross income in the sense of § 5 para 1 of the beneficiary, and 4. the net income within the meaning of § 5 para 2 of the beneficiary.

(2) persons who are not beneficiaries, is to show that they have received no services by electronic identification referred to in paragraph 1 in the transparency portal. If present, the gross income in the sense of § 5 para 1 and the net income within the meaning of § 5 para 2 of this person are to display.

(3) in addition, any natural person receives read permission as service recipient (section 13) about the transparency portal for all data contained in the transparency Portal query of that natural person has made their electronic identification referred to in paragraph 1 together with her. The BRZ GmbH may not constitute summarised this information for the duration of the transparency Portal query (joint presentation).

(4) the right of representation a lawyer pursuant to section 8 of the legal order (RAO), RGBl. No. 96/1868, or a notary public pursuant to section 69 of the notarial Regulation (NO), RGBl. No. 75/1871, does not entitle to receive the read permission for the data of the principal.

(5) in order to fulfil the purpose of the review, query-authorized bodies of the Federation through the transparency Portal get read permission after unique electronic identification of the requesting person for those data that are each required to grant, setting, or the recovery of a performance by this specific query authorised body for a specific task. The size of the read permission depends on the performance categorisation. All data obtained via the transparency portal may make the fulfilment of the purpose of the review (§ 2 No. 4) used and are subject to the secrecy. No. 3 showing benefits from a range of services marked as "sensitive" in the sense of § 21 para 1 must be carried out only under the condition of § 22 5.

(6) in order to fulfil the purpose of the review get query authorized bodies of countries April 1, 2013 and up to the end of the evaluation in accordance with article 15 para 5 of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database, in case of the continuation of the implementation of local authority cross-transparency database after completion of the evaluation, however not longer than up to 31 December 2014 the permission to view the data in the Federal , if this insight to the granting, adjustment or recovery of already collected and categorized performance offer of the countries landesgesetzlicher based on is required and resulting permission for inspection due to a State law and from the categorization. The size of the read permission depends on the performance categorisation. All data obtained via the transparency portal may make the fulfilment of the purpose of the review (§ 2 No. 4) used and are subject to the secrecy. No. 3 showing benefits from a range of services marked as "sensitive" in the sense of § 21 para 1 must be carried out only under the condition of § 22 5.

(7) for the purpose of monitoring the accuracy of the reported data, last sentence read permission to query the data communicated by you even receives any person place or their service providers within the meaning of § 23 para 2.

(8) any query data via the transparency Portal is to record permanently. The person concerned is notified to who queried, the query Board and the time of the query and the contents of the query via the transparency portal.

(9) on the basis of the Federal law and the data stored on the basis of the agreement between the Federal Government and the States in accordance with article 15a B-VG a transparency database about services are generally accessible and without further condition the transparency Portal display.

(10) the query data via the transparency Portal is free of charge.

Excerpt from the transparency Portal query

§ 33. To fulfill the purpose of the proof, the beneficiaries (article 13) by using the transparency Portal can create electronically an extract all data covered by § 32 para 1 to 3, or by one or more Leistungsart(en), are included in the transparency Portal query. The extract is to provide E-GovG with an electronic signature of the official within the meaning of article 19.

Evaluations

§ 34. The data on the basis of an order via the transparency portal may be used to fulfill the purpose of the control. The order is in accordance with section 23 paragraph 2 of the Federal Statistics Act 2000, BGBl. I no. 163/1999, on the Federal "Statistics Austria" to be carried out. As far as the transparency portal, accessible data for the purpose of meeting an evaluation order are required, the following applies:



1. the contractual agreement in accordance with section 23 paragraph 2 of the Federal Statistics Act 2000 may only be making the agreement with the Federal Minister of finance.

2. the processing of the evaluation order has to be carried out in cooperation with the Federal Minister of finance.

3. the Federal Minister of Finance has to leave the data of the Federal "Statistics Austria" through the transparency portal.

4. the Bundesanstalt "Statistics Austria" has free of charge to leave the result of evaluating the Federal Minister of finance.

Display the data in the transparency Portal

section 35. As services within the meaning of § 4 para 1 subpara 1 lit. a and b, that are queried from a database of the Federal Minister for finance (§ 23 para 1), the transparency Portal respectively the last available data of the requested calendar year appear in, that a pay stub, a Finanzamt or a corporate tax bill is for. At the earliest displays data for the assessment year 2011. All other services in the sense of § 4 para 1 subpara 1 lit. a and b and the services in the sense of § 4 para 1 subpara 1 lit. c are displayed to e with the latest available data of the requested calendar year in the transparency portal. In terms of performance within the meaning of § 8 para 4 Z 4 and 6 displays the data for the period of the financial year of the European Union, for the first time for the financial year of the European Union, that ends in the calendar year 2012.

Exclusion of liability

section 36. The performing bodies nor the Corporation has submitted the notification of a kind are liable for the regularity of the storage in the transparency data bank and the representation in the transparency portal. Each ceding authority is responsible for the correctness of the data supplied by you.

7 section

Final provisions

Fee waiver

section 37. The creation of an extract from the database of the transparency is exempt from stamp duty.

Criminal provisions

section 38. Who uses demand data about the transparency Portal without being entitled to do so, commits an administrative offence, unless the Act constitutes not a criminal offence falling within the jurisdiction of the courts or is threatened after other administrative penal provisions with more severe penalty and be punished up to 20 000 euro fine. The attempt is punishable.

Regulations

Section 39 (1) the Federal Minister of finance is authorised in agreement with the Chancellor by means of Regulation ("transparency database performance regulation")



1. the reporting obligation within the meaning of § 11 and § 23 to adjust, å) databases of existing additional services in the query in terms of section 6 (§ 23 para 1) or in the notification obligation (§ 23 para 2) to record, as far as they are comparable with the social security benefits or rest and pensions within the meaning of article 6;

(b) databases of existing additional services in the query in terms of section 7 (§ 23 para 1) or in the notification obligation (§ 23 para 2) to record, as far as they are comparable with the tax savings in the meaning of § 7;

(c) with regard to article 8 to exclude services from the notification obligation (§ 23 para 2) appointed services which are regarded as subsidies, and to include them in the notification obligation;

d)

to exclude services from the notification obligation (§ 23 para 2) with regard to article 9 as well as services to specify that they are to be regarded as transfer payments and to record them in the notification obligation;

(e) with respect to the section 10 to exempt services from the notification obligation (§ 23 para 2) and to specify that they are regarded as savings from beneficiary liability charges and beneficiary debt services to include them in the notification obligation;

f) in terms of § 11 services to specify that they are to be regarded as contributions in kind and to record them in the notification obligation.

2. the content of messages within the meaning of article 25 to adapt, for example through the inclusion of new data in the mandatory communication.

3 make certain to claim the communication of data on services time to move, but no later than 31 December 2015.

(2) the Federal Minister of finance is authorized in the agreement with the Chancellor by means of Regulation ("transparency database operating regulation")



1 more supplier locations to allow, to grant the ability to query an existing database rather than the communication of benefits (§ 23 para 2) the BRZ GmbH (§ 23 para 1) and the necessary technical requirements to set;

2. the requirements of the data interfaces (§ 24) to set.

3. the electronic transmission of the communication procedure (§ 27 para 1) set. the regulation may provide that the person place of a suitable public or private delivery location has become to use;

4. the qualitative requirements on the secrecy of communications to set.

(3) for the preparation of transparency database operation regulation establishes a Council of four experts. Two members of the Expert Council are appointed by the Federal Chancellor and the Federal Minister of finance.

(4) the Federal Minister of finance is authorized to be published in agreement with the Chancellor by means of Regulation ("transparency database power offer regulation"):



1, which categorized range of services as well as 2nd to each individual service offering: a) the each leistende(n) vacant b) whether insists on this services read permission in the sense of § 32 para 5 and 6 and, where appropriate, from which services or which services;

(c) specify, whether the services offered "sensitive" Z 3 within the meaning of § 21 para 1;

(d) indication of whether the granting, setting, or the recovery of a performance after this service offering the knowledge of data from a "sensitive" within the meaning of § 21 para 1 Z requires 3 marked services.

(5) each Federal Minister may designate another facility for the services within the respective area of effect of this institution as a defining performance within its competence as a defining performance in accordance with section 15 by means of regulation. Several Federal Ministers as responsible in consideration, they have the regulation to adopt by mutual agreement.

Reference to other legislation

section 40. As far as other federal laws is referenced in this federal law provisions, these are to apply in their respectively valid version.

Personal names

section 41. The personal names used in this federal law, the selected form applies to both sexes.

Enforcement

Section 42 (1) with the execution of this federal law involved



1. the respective Federal Minister for law enforcement Act, exclusively within a Department are;

2. the Federal Minister of finance in agreement with the Chancellor with regard to article 11, paragraph 4 and article 39, paragraph 1, 2 and 4;

3. the Federal Government with regard to article 20;

4. in the rest of the Federal Minister of finance.

(2) the costs arising due to this Act are to wear when they are incurred by that place. Derogation of the Federal Minister of Finance has the labour market service and has inherent costs to carry the main Association of Austrian social security institutions on the basis of this Federal Act, to be made with the commissioning of the necessary work for the transparency data bank only in agreement with the Federal Minister of finance and the Federal Minister for labour, Social Affairs and consumer protection.

Entry into force

The transparency Data Bank Act, Federal Law Gazette § 43 (1) occurs at the end of the day of the announcement of this Federal Act in the Federal Law Gazette I no. 109/2010, override.

(2) the querying existing databases pursuant to § 23 paragraph 1 has to be carried out at the earliest from 1 January 2013. The notices under section 23 para 2 have to be carried out from 1 January 2013. The messages pursuant to § 23 para 2 that services between January 1 and March 31, 2013 concern, however, can by no later than April 30 2013 in parts or be collected.

(3) services within the meaning of § 4 para 1 subpara 1 lit. e and f shall be communicated at the earliest from January 1, 2018.

Fischer

Faymann