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Investment Cost Replacement Regulation - Ikev

Original Language Title: Investitionskostenersatzverordnung - IKEV

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107. Regulation of the Federal Minister of Transport, Innovation and Technology on the replacement of the investment costs of the providers for the provision of the facilities, which provide information on the data of a communication including the information Information on the data on the supply of data (Investment Costs Replacement Regulation-IKEV)

Pursuant to Section 94 (1) of the Telecommunications Act 2003 (TKG 2003), BGBl. I n ° 70, as last amended by the Federal Law BGBl. I n ° 102/2011 shall be assigned in agreement with the Federal Minister for Justice, the Federal Minister for Finance and the Federal Minister for the Interior:


§ 1. (1) This Regulation regulates the replacement of the costs incurred by a provider (Section 92 (3) (1) TKG 2003) for the provision of the facilities required for the transmission of the data in accordance with § 94 (4) TKG.

(2) A cost replacement can only be sought for those investments which the provider exclusively uses from the implementation of the data security regulation TKG (DSVO), BGBl. II No 402/2011.

Basis of measurement

§ 2. (1) The basis of assessment shall be based on the costs (personnel and material expenses) which the provider had to apply in order to set up the functions required in accordance with the provisions of the DSVO in its installations. In particular, the following shall be taken into account:


Acquisition Cost


Setup Cost


Network Adjustment Costs


License Cost

(2) The sales tax paid by the provider is to be included in the tax base only in so far as the provider is not entitled to the deduction of the pre-tax.


§ 3. (1) Provider, whose turnover reported to RTR-GmbH above that of RTR-GmbH for the year 2012 according to § 34 paragraph 8 KommAustria-Gesetz (KOG), BGBl. I Nr.32/2001.The information required for the determination of the basis of assessment pursuant to this Regulation shall be sent to the Federal Minister for Transport within three months of the entry into force of this Regulation, innovation and technology. If, despite the request and the setting of a reasonable grace period, no transmission of the necessary information takes place, the Federal Minister of Transport, Innovation and Technology has to estimate the tax base.

(2) The provider shall establish the necessity and scope of the services, in particular to break down the claimed costs into the individual cost components and to substantiate them; if necessary, the provider shall also have to justify the extent to which he/she shall be responsible. is not entitled to the deduction of the pre-tax.

Cost Determination

§ 4. (1) The Federal Minister for Transport, Innovation and Technology, after the expiry of the period specified in section 3 (1), has to determine the amount of the costs to be replaced and, taking into account the advance payment (§ 5 (1)), the payment of the costs to be paid. Amount to be fixed. The replacement to a provider shall be 80% of the assessment basis determined in accordance with § 2. The amount determined in accordance with paragraph 2 shall be deducted from this amount.

(2) 20% of the investment costs incurred for the transit point established according to the provisions of the DSVO at the Bundesrechenzentrum GmbH shall be divided by the number of providers referred to in § 3 (1).

Cost Rate Time

§ 5. (1) The Federal Minister for Transport, Innovation and Technology has the providers mentioned in § 3 (1), whose turnover in 2011 amounted to more than 100 million euros, 235,000 euros per provider and providers, whose sales in 2011 to 100 million euros is to replace 12,500 euros per provider in advance. The legal right to this shall be established with the entry into force of this Regulation.

(2) The residual amount resulting from the calculation of the costs in accordance with § 4 shall be replaced by the Federal Minister for Transport, Innovation and Technology within eight weeks of the legal force of the date of the decision.

(3) If the amount paid out on the basis of para. 1 is higher than the costs determined in accordance with § 4, the difference shall be refunded within four weeks after the legal force of the date of the date of the date of the provider.

entry into force

§ 6. This Regulation shall enter into force on 1 April 2012. It shall also apply to investments made in the sense of § 1, which a provider has applied prior to its entry into force.


§ 7. References in this Regulation to other federal legislation are to be understood as references to the version in force in each case.