Change Of Economic Trust Professional Law, Balance Sheet Accounting Law And The 1994 Gewerbeordnung

Original Language Title: Änderung des Wirtschaftstreuhandberufsgesetzes, des Bilanzbuchhaltungsgesetzes und der Gewerbeordnung 1994

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32. Federal Act, which amalgated the Economic Scatter Trade Act, the Accounting Accounting Act, and the Industrial Regulations 1994

The National Council has decided:

Article 1

Amendment of the Economic Scatter Trade Act

The Economic Scattering Trade Act, BGBl. I n ° 58/1999, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In the table of contents, after the entry "§ 229e Transitional provisions Examination system" the entry "§ 229f Transitional provisions 2012" inserted.

2. § 14 (1) Z 3 reads:

" 3.

after the public order to the accounting accountant, the profession has exercised the profession of accountant for at least five years on its own or on a self-employed basis. "

3. § 14 (3) reads:

" (3) The duration of the activity referred to in paragraph 1 (3) of this Article shall be calculated on the basis of the maximum allowable activities in the accounting system for a maximum of two years. Activities which do not reach the working time fixed for employees in commercial firms are to be expected to be relatively limited. "

Section 85 (2) reads as follows:

" (2) Professional persons are entitled to establish branch offices. A requirement for the establishment of a branch shall be the transfer of the branch of the branch to a person with an upright professional competence under this Federal Act, which has its registered office in that province in which the branch is located, is employed by the proprietor of the branch office on his own account and has the right to work for the activities carried out at the branch in that main occupation and excluding any business-related activity on his own account; is required. "

5. § 85 (5) and (6) reads:

" (5) The exercise of the activities of a branch in a branch shall be subject to notification by the Chamber of Economic Scatterers if the condition referred to in paragraph 2 has not been met.

(6) The appeal is pending against a decision prohibiting the establishment of a branch office or the exercise of economic hampering activities at a branch office. The provincial governor has to decide on the appointment. "

6. § 151 (2) reads:

"(2) The Executive Board shall comprise at least four representatives of each professional and at least three representatives who are actively entitled to vote in a constituency other than the constituency of Vienna."

Section 163 (2) reads as follows:

"(2) Ordinary members of the Chamber of Economic Scatterers are all those who are entitled by appointment or recognition for the self-employed exercise of an economic shattered profession."

8. § 164 (1) reads:

" § 164. (1) Full membership shall begin on the date of the appointment or recognition and shall end with the day of the erasure of the entitlement to the self-employed exercise of a trade-strawling professional. "

9. § 227 reads:

" Section 227. (1) This federal law shall enter into force on 1 July 1999.

(2) § § 153, 155 (2) and (173) shall enter into force on 1 July 1999.

(3) The provisions of the Federal Law BGBl. I No 84/2005 will enter into force on 1 September 2005.

(4) The provisions of Art. 2 of the Federal Law BGBl. I n ° 161/2006 take place on 1 January 2006. Jänner 2007 in force.

(5) The changes in the table of contents according to Art. 66 Z 1 of the Federal Law BGBl. I n ° 135/2009 and § § 68 (1) (2), 68 (8), 107, 108a with title, 110 and title, 173 (1) 1. Sentence, 173 (3) Z 3, 173 (4) (3) and 173 (4) (3a) and 173 (6) (7). Sentence in the version of the Federal Law BGBl. I n ° 135/2009 will be 1. Jänner 2010 in force.

(6) § 10, § 99 (1) (4) and (5) and § 158 (1) (2) and (2) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 58/2010 will enter into force at the end of the day of the presentation of this Federal Law, but at the earliest with 1 August 2010.

(7) The provisions of Art. 1 of the Federal Law BGBl. I n ° 32/2012 will enter into force on January 1, 2013. "

10. According to § 229e, the following § 229f shall be inserted with the title:

" Transitional Provisions 2012

§ 229f. Mandates which, as a result of the exclusion of the professional group of self-employed accountants and accountants from the Chamber of Economic Scatterers, cannot be refilled after 31 December 2012 in accordance with § § 207 and 215, are up to a re-constitution of the chamber-day after elections in the chamber-day not to be filled. "

11. § 231 (3) reads:

" (3) The services referred to in paragraph 1 shall be provided under the professional title of the service provider's country of establishment. The professional title shall be held in the official language of the State of establishment in such a way that no confusion is possible with the professional designations referred to in this Federal Law. "

Article 2

Amendment to the Accounting Accounting Act

The Accounting Accounting Act, BGBl. I n ° 161/2006, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. § 1 (2) reads:

" (2) Unless otherwise expressly stated in this Federal Act, the provisions of the 1994 Commercial Code are BGBl. No 194, not applicable to the accounting professions. "

2. § 2 (1) reads:

" § 2. (1) The right to exercise the profession of accountant to be self-employed shall be reserved for the following activities to be carried out:

1.

the pagatory accounting (business accounting) including the payroll accounting and the compilation of the balance lists for holdings and the income and expenditure account within the meaning of § 4 (3) of the Income Tax Act 1988, BGBl. No 400/1988,

2.

the conclusion of books (creation of balance sheets) in accordance with commercial law or other statutory provisions within the framework of the provisions of § 221 paragraph 1 in conjunction with § 221 (4), (6) and (7) of the Company Code, dRGBl. S 219/1897,

3.

advice on matters relating to the assessment of employees and the drafting and transmission of the declaration relating to the assessment of employees to the federal tax authorities as a mesage, even by electronic means, excluding any representation,

4.

the representation in tax and tax criminal proceedings for federal, state and municipal levies, with the exception of the representation before the tax authorities of the Federal Government, the Independent Administrative Senate, the Independent Finance Council and the Administrative Court,

5.

the inspection of the files by electronic means vis-à-vis the federal tax authorities, as well as the positions of repayment applications,

6.

the representation, including the filing of declarations in matters of sales tax declarations and summary reports, as well as the declaration on the use of credits (§ 214 of the Federal Tax Code, BGBl. No 194/1961),

7.

the representation, including the filing of declarations in matters of payroll and wage-related charges, as well as the representation in the context of the joint audit of all wage-related charges, but not the representation in the the right of appeal and

8.

the costing accounting (calculation). "

3. § 3 (2) reads:

" (2) The persons entitled to self-employed accountant shall also be entitled to carry out the following activities:

1.

all advisory services relating to the scope of their authorisation in accordance with paragraph 1,

2.

all activities according to § 32 of the 1994 Commercial Code, BGBl. No 194, and

3.

the representation and the issuing of declarations in matters relating to the under-year turnover tax declarations, including summary declarations and access to the file by electronic means. "

4. § 4 (1) reads:

" § 4. (1) Without prejudice to the rights of the accounting accountant, the person entitled to self-employment shall be subject to the following activities without prejudice to the rights of the accounting accountant:

1.

the payroll,

2.

the representation, including the filing of declarations in matters of payroll and wage-related charges, but not the representation in the context of the joint audit of all wage-related charges and not the representation in the the right of appeal and

3.

the advice on matters relating to the assessment of employees and the drafting and transmission of the declaration relating to the assessment of employees to the federal tax authorities as a mesage, even by electronic means, excluding any representation. "

5. § 7 para. 2 Z 1 reads:

" (2) Further condition for the public order as

1.

Accounting accountant is the successfully completed technical review for balance sheet accountants, "

6. Section 10 (6) is deleted.

§ 51 reads:

" § 51. (1) The Authority shall issue a document on the public order.

(2) Accounting bookkeepers, accountants and human resources calculators shall be entered in the register to be held by the Joint Commission. "

8. § 54 reads:

" § 54. (1) For companies, unless otherwise specified in this main piece, the provisions of the Industrial Regulations applicable to companies in 1994 shall apply, BGBl. No. 194.

(2) The general condition for the recognition of balance sheet accounting companies is, in any case, a completed asset damage liability insurance in accordance with § 10. "

9. The second section of the 3. The main piece (§ § 55 to 61) is deleted and the 3. Section receives the label " 2. Section. "

§ 67 reads as follows:

" § 67. Recognised companies shall be entered in the register to be held by the Joint Commission on its own initiative. "

11. § 68 (4).

12. § 70 reads:

" § 70. (1) Accountants and personal computers may not refer to themselves as "balance book holders".

(2) Female professional persons are entitled to lead the professional designations referred to in Article 1 (1) in their female form. "

13. § 74 reads:

" § 74. Persons entitled to work are entitled to use work contracts to recruit members of other self-employed occupations for individual specific and customary tasks. "

14. § 75 reads:

" § 75. Persons entitled to work shall be entitled to carry out other activities independently or independently. "

Section 78 (2) reads as follows:

" (2) The entry of fame shall be notified to the Joint Commission in writing without delay. The Joint Commission shall be obliged to inform the respective competent economic chambers immediately and without delay of the entry and termination of the glory. "

16. § 82 reads:

" § 82. The Joint Commission shall inform and immediately inform the relevant economic chambers of any suspension or suspension thereof. "

Article 86 (2) reads as follows:

"(2) Before revocation of a recognition, the Joint Commission has to ask the Company to remove a circumstance based on the revocation within a period of six months, in the cases of Section 54 (2) immediately."

18. § 87 reads:

" § 87. Recognised companies shall be deleted from the register of the Joint Commission on the ground that they have been extinguishing the authorization. "

19. § 88 reads:

" § 88. The provisions of § § 41 to 45 of the 1994 Commercial Code, BGBl, apply to the continuation of the law firm of a deceased professional. No 194, with the proviso that the Joint Commission shall be an authority. '

20. § 89 (1) (2):

" 2.

uses a professional title in accordance with § 70 (1) unauthorized use or "

21. § 90 reads:

" § 90. In addition to the provisions of the Ordinance pursuant to § 69 of the Ordinance on Professional and Professional Affairs pursuant to Section 69 of the Industrial Regulations 1994, BGBl. No. 194. If a balance book holder in professional traffic is falsely based on the tax authorities of the federal government, the disciplinary provisions of the second part of the Economic Scattering Trade Act (BGBl) are the subject of the disciplinary provisions of the second part of the German Federal Economic Broadcasting Act. I n ° 158/1999, mutatily. This is the responsibility of the Joint Commission. "

22. § 96 reads:

" § 96. Bookkeepers, accounting companies, personal computers and personnel accounting companies and balance sheet accountants and accounting accountants are members of the economic chambers and their specialized organizations. "

23. § 97 reads:

" § 97. (1) This federal law shall enter into force 1. Jänner 2007 in force.

(2) § 59 (1) (2) and (7) (7) in the version of the Federal Law BGBl. I n ° 135/2009 will be 1. Jänner 2010 in force.

(3) § 9 and § 80 (1) (4) and (5) in the version of the Federal Law BGBl. I n ° 58/2010 will enter into force at the end of the day of the presentation of this Federal Law, but at the earliest with 1 August 2010.

(4) § 98 in the version of the Federal Law BGBl. I N ° 32/2012 will enter into force with the end of the day of the event in the Federal Law Gazans. § 1 (2), § 2 (1), § 4 (1), § 7 (2) Z 1, § 10 paragraph 6, § 51, § 54, § 67, § 68 (4), § 70, § 74, § 75, § 78 para. 2, § 82, § 86 para. 2, § 87, § 88, § 89 paragraph 1 Z 2, § 90, § 91 (7), § 96 and § 100 (3) in the version of the Federal Law BGBl. I n ° 32/2012 are due to 1. Jänner 2013 in force. "

§ 98 is:

" § 98. (1) Commercial accountants are from 1. Jänner 2013 accountant and human resources calculator within the meaning of this federal law and are subject to the provisions of this federal law. The commercial authorities are obliged to make available to the Joint Commission all documents and data of commercial accountants by 31 December 2012.

(2) Self-employed bookkeepers are from 1. Jänner 2013 Accounting bookkeeper within the meaning of this Federal Act and are subject to the provisions of this Federal Act. The Chamber of Economic Scatterers is obliged to make available to the Joint Commission all documents and data of self-employed accountants by 31 December 2012.

(3) Erworbene Anwartschaften "Self-employed Accountant" and "Accounting Accountant" concerning the admission to the examination for the examination of tax advisors shall remain in existence after 31 December 2012.

(4) On December 31, 2012, pending applications for admission of accountants for tax accountants, which have not yet been decided in a legally binding manner, are subject to the provisions of the German Federal Economic Scatter Trades Act (BGBl). I n ° 58/1999, as amended by the Federal Law BGBl. I No 58/2010.

(5) Accounting bookkeepers and self-employed accountants standing in the examination procedure for tax accountants are entitled to continue these under the legal provisions of the Economic Scatter Trade Act, which apply before 31 December 2012.

(6) The commercial authorities shall carry out the necessary erasure of commercial accountants, human resources computers and accountants from the industrial register on their own initiative until 31 December 2012, and shall inform the Joint Commission thereof. "

25. § 100 (3) reads:

" (3) The services referred to in paragraph 1 shall be provided under the professional title of the service provider's country of establishment. The professional title shall be held in the official language of the State of establishment in such a way that no confusion is possible with the professional designations referred to in this Federal Law. "

Article 3

Amendment of the Industrial Regulations 1994

The Industrial Regulations 1994-GewO 1994 (WV), BGBl. N ° 194, as last amended by the Federal Law BGBl. I n ° 144/2011 and the BGBl demonstration. I n ° 6/2012, shall be amended as follows:

1. In accordance with § 148, the following § 148a together with the heading is inserted:

" Dental Technician

§ 148a. Persons who are entitled to exercise the handicraft of dental technicians (§ 94 Z 81) and who have also successfully completed the dental technician's examination are entitled, on a case-by-case basis, on behalf of the dentist in the context of the production, the Repair or integration of a removable dental prosthesis, to carry out mouldings and necessary bite-taking in the mouth of the person and to carry out the necessary adjustment and adjustment work on this denture. These works must be carried out in the ordination of the dental practising officer. "

2. The following paragraph 50 is added to § 382:

" (50) § 148a in the version of the Federal Law BGBl. I n ° 32/2012 will enter into force with the end of the day of the event in the Federal Law Gazans. "

Fischer

Faymann