Budget Bill 2012

Original Language Title: Budgetbegleitgesetz 2012

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997902/budgetbegleitgesetz-2012.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
112. Federal law with an EU enforcement assistance law and a federal law that provides additional funds for the heating and cooling line expansion law enacted and the income tax Act 1988, the Act of 1988, the Foundation to tax law, the real estate transfer tax act 1987, the investment fund law 2011, the real estate investment Fund Act, the Foundation tax input, the federal tax code, the customs law implementation law, the court fees Act, the settlement and residence Act, the 2005 Aliens Police Act, data protection Act 2000, the health and food safety Act, the 2002 Federal Museums Act , the Water Act, the Federal law on the Austrian research and test centre arsenal limited liability company, the Austria Wirtschaftsservice law and the Foreign Exchange Act 2011 changes are (budget accompaniment Act 2012)

The National Council has decided:

Table of contents



Art.



Item 1 section: finance



1



Federal law on the implementation of the directive 2010/24/EC on mutual assistance for the recovery of claims relating to taxes, duties and other measures (EU Enforcement Assistance Act EU VAHG)



2



Amendment to the income tax Act 1988



3



Amendment of the Corporation Tax Act 1988



4



Change of the Foundation to tax law



5



Change of the real estate transfer tax act 1987



6



Change of the investment fund law 2011



7



Change of the real estate investment Fund Act



8



Amendment of the law on foundations control input



9



Change the federal tax code



10



Amending customs law implementation law



2 section: Other areas



11



Amendment to the court fees Act



12



Change of the settlement and residence Act



13



Amendment of the Aliens Police Act 2005



14



Modification of the data protection Act 2000



15



Change of health and food safety act



16



Amendment to the 2002 Federal Museums Act



17



Amendment to the water law



18



Amendment of the Federal law on the Austrian research and test centre arsenal society with constrained liability



19



Change of the Austria Wirtschaftsservice law



20



Federal law provides additional funding for the heat - and cold pipe expansion Act



21



Amendment to the foreign trade law 2011 1st section

Finance

Article 1

Federal law on the implementation of the directive 2010/24/EC on mutual assistance for the recovery of claims relating to taxes, duties and other measures (EU Enforcement Assistance Act EU VAHG)

Table of contents



1 article General provisions



§ 1.



Scope of application and applicable law



§ 2.



Definitions



§ 3.



Jurisdiction



§ 4.



Law enforcement authorities



2. cut off provision of information



§ 5.



Exchange of information on request



§ 6.



Exchange of information without prior request



§ 7.



Presence in administrative offices and participation in administrative enquiries



3. cut off delivery of documents



§ 8.



Requests for notification by other Member States



§ 9.



Request for service to other Member States



4 section enforcement and precautionary measures



§ 10.



Request for enforcement by other Member States



§ 11.



Request for enforcement in other Member States



§ 12.



Amendment or withdrawal of an enforcement request



§ 13.



Request for precautionary measures



§ 14.



Objections



§ 15.



Reasons for rejection



§ 16.



Statute of limitations



§ 17.



Cost



5 article General provisions



§ 18.



Standard forms and means of communication



§ 19.



Languages



§ 20.



Disclosure of information and documents



6 article final provisions



§ 21.



Use other mutual assistance agreements



section 22.



Entry into force



section 23.



Enforcement 1 section

General terms and conditions

Scope of application and applicable law

This federal law regulates § 1 (1) the implementation of mutual assistance between Austria and the other Member States of the European Union (Member States) for the enforcement of tax claims incurred in the Member States on the basis of the directive 2010/24/EC on mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ No. L 84 of March 31, 2010 p. 1 (hereinafter: recovery directive).

(2) tax claims are taxes and charges of any kind imposed by a Member State or its territorial or administrative divisions units, including the local authorities, or this or this or the European Union, except import and export duties, the import turnover tax within the meaning of this Federal Act insofar as it is collected by the Customs offices.

(3) the scope of this federal law shall include: 1. imposed fines, fines, fees and surcharges in relation to tax claims, can be called upon for their enforcement in accordance with paragraph 1, for assistance and by the authorities responsible for the collection of taxes or duties or carry out the necessary administrative enquiries or confirmed by administrative bodies or courts at the request of these authorities

2. fees for certificates and similar documents issued in connection with administrative proceedings in relation to taxes or duties;

3. interest and costs relating to tax claims, can be called upon for their enforcement in accordance with paragraph 1 or pursuant to the Nos. 1 and 2 for assistance.

(4) this Federal Act shall not apply to: mandatory contributions to social security, to pay to the Member State or the subdivision of a Member State or to public social security institutions are 1;

2. other than the fees referred to in paragraph 3;

3. contractual fees, such as payments made to public utilities;

4. criminal sanctions imposed on the basis of an indictment in the criminal proceedings, or other criminal sanctions not covered by paragraph 3 No. 1 are.

(5) tax claims to para 2 together with the other requirements referred to in paragraph 3 in accordance with the tax execution procedure, BGBl. No. 104/1949 in the currently valid version, enforced, unless this federal law States otherwise.

Definitions

2. (1) within the meaning of this Federal Act of 1 means "Recovery policy" the directive referred to in article 1, paragraph 1;

2. "requesting authority" means a central liaison office, a liaison office or a Liaison Department of a Member State, that makes a request for assistance in relation to a tax claim referred to in section 1, paragraph 2 and 3;

3. "requested authority" a central liaison office, a liaison office or a Liaison Department of a Member State to which a request for assistance is addressed;

4. 'person' a) a natural person, b) a legal person, c) an Association of persons, which was awarded the legal capacity, that relating to the status of a legal person does not. or d) all other legal arrangements which kind and forms – with or without legal personality-, have the assets or manage, which are subject to the taxes covered by this federal law including the income it obtained.

5 "by electronic means" the use of electronic equipment for the processing (including data compression) and storage of data with the use of wire, radio, optical technologies or other electromagnetic process;

6 "CCN network" the common platform on the basis of the common communication network (CCN), developed by the European Union for any electronic transmission of data between the competent authorities in the area of customs and taxes.

(2) as far as the designations employed in this federal law relating to natural persons, the selected form applies to both sexes.

Jurisdiction

3. (1) competent authority within the meaning of article 4 para 1 of the recovery directive and central liaison office within the meaning of article 4 para. 2 of the recovery directive is the Federal Minister of finance or his authorised representative.

(2) incoming request are forwarded after appropriate testing on that for the implementation of the assistance law enforcement authorities referred to in section 4. Outgoing requests are, subject to paragraph 3, by the law enforcement agencies referred to in article 4 created and transmitted via the central liaison office referred to in paragraph 1 after appropriate examination to the competent foreign authority (the requested authority).

(3) the Federal Government has at the request of a country or a Community assistance in accordance with this Federal Act on the enforcement of provincial and municipal taxes. Requests for assistance are to deliver to the central liaison office within the meaning of articles 5, 9, 11 and 13 of the provincial or municipal authorities.

Law enforcement authorities

4. law enforcement authorities within the meaning of this federal law are: 1 the tax authorities in tax claims concerning a) taxation of the income, income or assets, b)

(Sales taxes, excluding the import turnover tax, insofar as it is collected by the Customs offices, c) other taxes and duties within the meaning of § 1 para 2, as far as not the Customs offices are responsible, d) other claims within the meaning of § 1 para 3, as far as use in lit. connected a levy claims to (c);

2. the Customs offices with respect to following tax claims: a) excise duties, as far as they are not collected at the level of territorial or administrative divisions units in a Member State, b) other taxes, whose setting fall collection or enforcement within the jurisdiction of the customs administration, c) other claims within the meaning of § 1 para 3, as far as use in lit. a and b mentioned tax claims are interrelated.

By analogy, the territorial jurisdiction is determined after the 2nd and 3rd main stretch of the 3rd part of the tax administration organization act 2010 (AVOG 2010), Federal Law Gazette I no. 9/2010 in the currently valid version.

2. section

Provision of information

Exchange of information on request

§ 5 (1) at the request will all information the central liaison office of the requesting authority, who will be expected to be significant for the enforcement of a tax claim in accordance with section 1. To obtain this information, the executing authority makes all necessary administrative enquiries which are provided to the federal tax code in comparable cases.

(2) the central liaison office gives no information, 1 who not could be procured for the enforcement of such tax claims, if it were; born in Austria

2. with which a commercial, industrial or professional secret; revealed

3. the security or public order (ordre public) would hurt in Austria.

(3) section 2 is never to be construed so that the grant can only be rejected information because the information in question located at a Bank, one other financial institution, agent, representative or trustee or a person relate to ownership.

(4) can the central liaison office does not grant the request for information, are the reasons for that purpose to inform the requesting authority so.

Exchange of information without prior request

§ 6. In case of refund of taxes or duties with the exception of the sales tax on a person who is established or residing in another Member State, the executing authority shall make the refund, shall inform the Member State of establishment or domicile in the ways of the central liaison office about the upcoming reporting.

Presence in administrative offices and participation in administrative enquiries

The requesting and requested authorities may agree § 7 (1), that under the conditions laid down by the requested authority duly authorised officials of the requesting authority for the purpose of promotion of mutual assistance in accordance with the recovery directive 1 in the offices may be present, in which the authorities of the requested Member State exercising their activities;

2. If the administrative enquiries be present may, operated in the territory of the requested Member State;

3. the competent officials of the requested Member State may support in court proceedings in that Member State.

(2) the powers of foreign officials are limited to the activities referred to in paragraph 1. The central liaison office has to ensure that only such information be provided the authorized officials of the requesting authority, which may be granted in accordance with article 5, paragraph 1 and which do not fall under section 5, paragraph 2.

(3) officials of the requesting authority, that take advantage of para 1, may submit at any time a written power of Attorney, emerge from which their identity and official position.

3. section

Delivery of documents

Requests for notification by other Member States

Section 8 (1) at the request causes the executing authority delivery of all documents related to a tax claim pursuant to section 1 or its enforcement, including judicial documents, originating from the requesting Member State. As far as nothing else has in this federal law, delivery depends on the provisions of the Act of delivery, BGBl. No. 200/1982 in the currently valid version. The standard form sheets within the meaning of article 8 has attached to the request for notification to be para 1 of the recovery directive. A copy of the standard form sheet with the documents to be served is handed over to the recipient.

(2) the central liaison office immediately informs the requesting authority, what causes was due to this request for notification, and in particular, of the date the document is been delivered to the recipient.

Request for service to other Member States

§ 9 (1) may ask the central liaison office subject to paragraph 2 to the delivery of all documents, which related to a tax claim pursuant to section 1 or its enforcement, including the documents, obtained by Austrian courts. A standard form sheets within the meaning of article 8 is the request for service 1 attach the recovery directive.

(2) the central liaison office represents a request for notification only then, if it is not possible the enforcement authority to deliver the appropriate document in accordance with the provisions of the Act of delivery, or if such a service would cause disproportionate difficulties. This also applies to requests from the countries and communities.

4 section

Enforcement and precautionary measures

Request for enforcement by other Member States

§ 10 (1) at the request of another Member State makes enforcement of tax claims the executing authority, for which an execution title consists in that other Member State. The foreign tax claim is treated as a domestic tax claim. Considered enforceable execution request attached uniform enforcement in accordance with article 12 para 1 of the recovery directive. He must be in Austria neither recognised by a special Act is still being supplemented or replaced. More, issued in the applicant Member State documents to the tax claim can be attached to the request for enforcement.

(2) the enforcement is carried out according to the regulations, same, intended for tax claims from same or, in the absence of similar taxes or duties. The examination of comparability is the central liaison office. This considers that in Austria no same or similar taxes or duties are levied, is it the request to the competent enforcement authority stating forwards, that the enforcement is under the regulations, that apply to the enforcement of tax claims. The tax claims are carried out in euro.

(3) the central liaison office informs the other Member State the measures taken by the authority in relation to the request for enforcement.

(4) if the executing authority gives the debtor a payment or installment, it shall inform the central liaison office, which shall inform the other Member State then thereof having regard to. The provisions of the federal tax code for payment relief.

(5) the executing authority shall transfer the amounts in connection with the tax claim, as well as, where appropriate, any interest. The amounts referred to in article 17, paragraph 1, above and beyond may be withheld before.

(6) incoming request for enforcement in other Member States may include the enforcement of a contested tax claim or a contested tranche of a tax claim. Such a request shall be justified by the applicant authority. Later upheld the appeal, the requesting foreign authority for the refund of already vollstreckter together with any owed compensation shall be liable.

Request for enforcement in other Member States

§ 11 (1) must forward the central liaison office request for enforcement in another Member State when 1 the conditions for enforcement are met and 2 the tax claim is not contested or may no longer be contested.

(2) Notwithstanding paragraph 1, Z 2 may include a request for enforcement the enforcement of a contested tax claim or a contested tranche of a tax claim. Such a request shall be justified. Austria is liable is later upheld the appeal, as a request of the Member State for the refund of already vollstreckter together with any owed compensation.

(3) assistance may only sought are, when previously all enforcement options provided for in the tax execution procedure have been exhausted, unless it, 1 it is that there are no assets for the enforcement in Austria or that result in enforcement proceedings in Austria not to full payment of the tax claim obvious, and the executing authority or's concrete information are the central liaison office, stating that the person concerned about assets in the requested Member State has;

2.

the implementation of such enforcement measures would be linked to disproportionate difficulties in Austria.

(4) the uniform for all Member States enforcement in accordance with article 12 each request for enforcement is para. 1 of the recovery policy, the contents of which essentially corresponds to that of the original title of execution to attach. More documents that are related to the tax claim, must be attached to the request for enforcement.

(5) the applicant authority in connection with the affair, which is the request for enforcement to reason, relevant information obtained, so dispatching immediately it to the requested authority.

Amendment or withdrawal of an enforcement request

12. (1) the central liaison office shall without delay any subsequent amendment or withdrawal of its enforcement request, stating the reasons for the amendment or withdrawal the requested Member State. Changes it sends a correspondingly amended of the uniform instrument permitting enforcement in addition.

(2) the amendment or withdrawal of the request goes back to an appeal decision in accordance with article 14, paragraph 1, the central liaison office shares with this decision and submitted an amended version of the uniform enforcement of the enforcement in the requested Member State at the same time.

(3) is sent to a single enforcement amended pursuant to § 14 para 1 to a central liaison office as requested authority, the authority entrusted with the implementation of assistance shall take further enforcement measures on the basis of this enforcement.

(4) enforcement and precautionary measures have been taken on the basis of the original uniform enforcement, may be continued on the basis of the revised uniform enforcement, unless the amendment of the request it is due that the original title of execution or the original uniform enforcement is ineffective.

(5) for the new version of the uniform instrument permitting enforcement, the §§ 11 and 14 shall apply mutatis mutandis.

Request for precautionary measures

Section 13 (1) to ensure the enforcement of the Austrian enforcement authority at the request of the other Member State safeguards performs, if and insofar as these are permitted under the legislation to be applied by the Austrian authorities. Hiefür is a prerequisite that precautionary measures can be taken according to national law and administrative practices of the requesting State, as well as according to the Austrian law and Austrian administrative practice in a comparable situation.

(2) the central liaison office can make a request for precautionary measures to the other Member State after appropriate preparation by the enforcement authority if the tax claim or the enforcement title at the time of the request is challenged or even a request for enforcement for any other reason cannot be delivered. This request is the document that allows safeguards with respect to the tax claim in Austria, to be attached. Other documents issued in Austria can be attached to the request.

(3) the document that enables security measures with respect to the tax claim, for which assistance is requested in the requesting Member State, must be in Austria neither recognised by a special Act is still being supplemented or replaced.

(4) 10 par. 1 and 3, § 11 paragraph 5 as well as the sections 12 and 14 shall apply mutatis mutandis §.

Objections

Section 14 (1) of the requesting Member State fall within the jurisdiction of the appeal authorities or instances of the requesting Member State objections in relation to the tax claim, the original title of execution for the enforcement in the applicant Member State or the uniform enforcement for the enforcement in the requested Member State, as well as objections to the validity of a notification by a competent authority. Is in the course of the enforcement procedure of the tax claim, the original title of execution or of uniform enforcement by any concerned party contested so the requested authority shall inform this party, having to insert the cross-appeal with the competent authority of the requesting Member State under whose law.

(2) objections in relation to the enforcement measures taken in the requested Member State, or on the validity of a notification by a competent authority of the requested Member State fall within the competence of the appeal authorities or instances of that Member State.

(3) an appeal referred to in paragraph 1 to the competent legal authority or instance of the requesting Member State has been inserted, so the applicant authority shall inform the requested authority and indicates to what extent the tax claim is not contested.

(4) as soon as the requested authority has received the notification according to paragraph 3 by the requesting authority or by the party concerned, it suspends the enforcement procedure for the contested amount of the tax claim in anticipation of a decision of the competent Appeals Authority or instance, unless the applicant authority wants a different approach in accordance with § 10 section 6 or section 11, paragraph 2.

(5) at the request of the applicant authority or from the requested authority otherwise for necessary considered and without prejudice to § 13 the requested authority can be provided backup measures, to ensure the enforcement as far as the legal and administrative provisions of the requested Member State allow this.

(6) the competent authorities of the requesting or the requested Member State launched a mutual agreement procedure, and the outcome could have implications for the tax claim, which is the subject of the request for assistance, so the enforcement measures be postponed until the end of this procedure, unless that immediate urgency is given due to fraud or insolvency. The enforcement actions are postponed, paragraph 5 shall apply.

Reasons for rejection

Section 15 (1) the mutual assistance provided for in articles 10 to 13 if not paid, if the enforcement or the arrangement of precautionary measures for reasons attributable to the circumstances of the debtor serious economic or social difficulties in the Member State addressed could cause if the existing laws in that Member State and regulations, as well as the there usual administrative practice allow such an exception for domestic tax claims.

(2) if not paid in section 5 and in the paragraphs 7 to 13 assistance provided for, if the initial request for assistance relates to tax claims, which, were calculated from the date on which they were due older on the date of the initial request for assistance in the requesting Member State - as five years. In the case of rescission of the tax claim or the original title of execution for the enforcement in the applicant Member State runs the five-year period from the date which is determined in the requesting State, that a challenge of the tax claim or the title of execution is no longer possible. The competent authorities of the requesting Member State granted a suspension of payments or a postponement of the installment plan, the five-year period from the date of the end of the payment period is running. In these cases, the requested authority shall however not obliged to afford assistance in tax claims, which are calculated from the time at which the tax claim in the requesting Member State due was older than ten years -.

(3) assistance in accordance with sections 10 to 13 if not paid in addition, levy claims, for which assistance is requested is less than 1 500 euro.

(4) the central liaison office shares with the other Member State the reasons for the rejection of a request for mutual assistance.

Statute of limitations

Section 16 (1) for the limitation of tax claims, for which assistance is requested is exclusively the law of the requesting Member State.

(2) performs an authority of another Member State on the basis of an Austrian request for enforcement or she can carry them on their behalf and the enforcement actions cause an inhibition or interruption of the limitation period or an extension of the limitation period, according to the law of that Member State so these measures in Austria same effect unfold, where section 238 of the federal tax code provides the corresponding effect.

(3) is the law of the requested Member State the inhibition or interruption of the limitation or extension of the limitation period prohibited, shall apply which as made by Austria, carried out by the requested authority or on its behalf has carry out enforcement measures and in case of performing in Austria an inhibition or interruption of the limitation period according to article 238 of the federal tax code would have causes they.

(4) the permitted under section 238 of the federal tax code legal measures to the suspension or interruption of the limitation period shall remain unaffected.


(5) law enforcement authorities communicated any measure that other Member State by way of the central liaison offices, which interrupts the limitation period of the tax claim was asked in terms of enforcement or precautionary measures, or inhibits.

Cost

17. (1) the executing authority strives to enforce even the amounts due to you pursuant to section 26 of the tax execution procedure mentioned amounts when the persons concerned in addition to the article 10, par. 5 and retain them.

(2) Austria waives any reimbursement of the costs of administrative assistance which fall within the framework of the implementation of this federal law to the requesting Member State. In cases where enforcement poses a specific problem, causing very high costs or takes place in the context of the fight against of organised crime, the central liaison office referred to in article 3, paragraph 1, with the relevant applicant authority of another Member State may agree to case involved a refund.

(3) Austria shall be liable to a requested Member State for all damages arising from acts that are deemed not justified in terms of the actual merits of the tax claim or the validity of the instrument permitting enforcement issued by the applicant authority or title, which authorized for the taking of precautionary measures.

5. section

General implementing provisions

Standard forms and means of communication

Section 18 (1) request for information pursuant to § 5 para 1, to notification according to § 9 para 1, to enforcement in accordance with article 11, paragraph 1, or to precautionary measures pursuant to § 13 para 2 are transmitted by means of a standard form sheet electronically, unless this is not feasible for technical reasons. Those forms shall be used as far as possible, also for any other communication relating to the request.

(2) the standard form sheet in accordance with article 8 para 1 of the recovery policy, the uniform enforcement of the enforcement in the requested Member State and the document for the taking of precautionary measures in the applicant Member State, as well as the documents referred to in sections 10 to 14 are also to submit, unless this is electronically not feasible for technical reasons.

(3) if necessary, reports, certificates and other documents or certified true copies or extracts can be attached the standard forms, which are also to submit electronically, unless this is not feasible for technical reasons.

(4) the exchange of information in accordance with § 6 can be done on standard forms and in electronic form.

(5) section 1 does not apply to the information and documents obtained due to the presence in the administrative offices in another Member State, or the participation in administrative enquiries in another Member State in accordance with article 7.

(6) the transmission is not electronically or on standard forms, this shall not affect the validity of the received information or the measures taken within the framework of a request for assistance.

Languages

All requests for mutual assistance, standard forms to be used for the delivery and uniform enforcement for the enforcement in the requested Member State be 19 (1) in the official language or one of the official languages of the requested Member State or it is added to them a translation into these languages. The fact that certain parts of are written in a language which is not an official language, or one of the official languages of the requested Member State, touches not the validity or the validity of the proceedings, unless this other language is a language that is agreed between the competent authorities of the Member States concerned.

(2) the documents sought by their delivery in another Member State may be transmitted to the requested authority in one of the official languages of the requesting Member State.

(3) other documents be accompanied a request as referred to in paragraphs 1 and 2, so the requested authority can a translation of these documents into the official language or in one of the official languages of the requested Member State, if necessary, by the requesting authority or to another demand by bilateral agreement between the Member States concerned agreed language.

Disclosure of information and documents

20. (1) the information submitted in the framework of the implementation of this federal law, are subject to the obligation of secrecy and enjoy the protection afforded by national law of the Member State of which received it for this information. Such information may be used for enforcement or precautionary measures with respect to tax claims which fall under the recovery directive. You may be used also for the assessment and collection of compulsory contributions to the social security system.

(2) persons who have been duly accredited by the accreditation body for the European Commission, have access to this information, as it is required for the care, maintenance and development of the CCN network only to the extent.

(3) the Member State which supplies the information, provided that this information in the Member State receiving the information, are used for other than the purposes referred to in paragraph 1, if the information there may be used under the legislation of the Member State which supplies the information, for similar purposes.

(4) the requesting or requested authority of considers that received information might be useful to a third Member State for the purposes of paragraph 1 on the basis of the recovery directive, is so she can these information to this third Member State provided forward, that such disclosure in accordance with the rules laid down in this law and procedure is carried out. It must notify its intention the Member State from which originate the information, to route them to a third Member State. The Member State from which originate the information, can tell within ten working days that he does not agree that forwarder, whereby this period begins with the date of receipt of the notification of the intended transfer.

(5) the approval of the use of information in accordance with paragraph 3, whose passing occurred, in accordance with paragraph 4 shall be issued only by the Member State from which the information came from.

(6) information submitted in any form under this Federal Act, can be led by all authorities of the Member State receiving the information, on the same basis as similar information obtained in that State, or it can be used as evidence.

6 article

Final provisions

Use other mutual assistance agreements

§ 21 (1) this federal law shall apply without prejudice to the fulfilment of obligations to provide assistance on a larger scale, resulting from bilateral or multilateral agreements or arrangements. That applies also for delivering judicial or other documents.

(2) such further assistance services within the framework of bilateral or multilateral agreements or arrangements are made, may be used for this purpose the electronic communications network and the standard forms to be used in the meaning of § 18.

Entry into force

section 22. This federal law shall enter into force January 1, 2012. At the same time enters the EC enforcement assistance Act (EC VAHG), Federal Law Gazette No. 658/1994, override. For mutual assistance requests, which were made before January 1, 2012, the provisions of the EC enforcement assistance Act (EC VAHG) are however continue to apply.

Enforcement

section 23. The Federal Minister of finance is entrusted with the execution of this Federal Act.

Article 2

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 77/2011, is amended as follows:

1. Article 4a is amended as follows:

(a) in paragraph 2 '1. is the Z 1:
Performing serving the Austrian Science research or serving the Austrian adult education teaching tasks which relate to the scientific or artistic teaching and correspond to the universities Act 2002, as well as to related scientific publications and documentation by the bodies referred to in paragraph 3."

(b) in paragraph 3, the Z are "1 universities, art academies and the Academy of fine arts, whose faculties, institutes and special facilities and this corresponding foreign institutions established in a Member State of the European Union or a State which is a comprehensive assistance; 1 to 4:

2. by federal or state law, funds which are entrusted with tasks of research funding, as well as is the corresponding foreign institutions established in a Member State of the European Union or a State with a comprehensive assistance built;

3. the Austrian Academy of Sciences, as well as the corresponding foreign institutions established in a Member State of the European Union or a State which is a comprehensive assistance;

4.

legally dependent institutions of local authorities, which essentially involved in related scientific publications or documentation with research or teaching the referred type for the Austrian Science or economics and related and is this appropriate foreign institutions established in a Member State of the European Union or a State with a comprehensive assistance;"

(c) in paragraph 4 will be lit. b replaced the phrase "Federal Minister for education, science and culture" by the phrase "Federal Ministers responsible for federal museums" and occurs in lit. d in the place of the final point a semicolon and is following lit. e added: "s) the international anti-corruption Academy (IACA)."

1a. in article 18, para. 3 of the first paragraph No. 2 as follows:

"For expenditure referred to in paragraph 1 a uniform ceiling of 2 920 euro is annually Z 2 to 4 with the exception of contributions for a voluntary insurance including the Nachkaufs of insurance periods in the statutory pension insurance and similar contributions to healthcare and support facilities of the associations of self-employed workers. The amount increases up - 2 920 EUR, if the earner or the sole educator deductible amount is available to the taxpayer and/or - 2 920 euros if no earner - or sole parent deductible amount is to the taxpayer, he married but more than six months in a calendar year or registered partner is and lives not permanently separated from the (married) partner and the (-) spouse Z 1 of EUR 6 000 per year achieved income within the meaning of § 33 par. 4 or - 1 460 euros for at least three children (article 106, paragraph 1 and 2). A child can be taken into account only if the number of children of a taxable person. Children who claim themselves under the Special Edition quarter falling special editions do not include the number of children be conveyed the amount."

2. § 19 para 1 No. 2 is: "2. in the calendar year for which the claim or for which they are made, deemed to have accrued: - payments of pensions, administrative decision is agreed about their relationship, - payments in bankruptcy proceedings and - grants and subsidies from public funds within the meaning of § 3 para 4, with the exception of remuneration referred to in article 3, paragraph 2."

3. section 27 is amended as follows:

(a) in paragraph 2, the parenthetical expression (including zero-coupon bonds) is no. 2.

(b) in paragraph 3, the parenthetical expression (including zero-coupon bonds) is inserted after the phrase "Assets, whose Erträge income from the provision of capital within the meaning of paragraph 2".

(c) in paragraph 8, the phrase is omitted in the first movement "within the framework of assessment (§ 97 para. 2) and".

(d) in paragraph 8, the phrase "of private foundations' eliminates Z 1.

4. in article 27a, paragraph 5, the second sentence reads:

"The credit is no extent closed, when the taxpayer provides the entitlement of a breadwinner deductible amount or an amount of children setting off."

4A. in article 33, paragraph 6 the amount "13 100" by the amount of "19 930" is replaced in Z 1.

4B. In article 34, paragraph 4, the last paragraph is as follows:

"The deductible decreases by each one percentage point - if the breadwinner deductible amount or the sole educator deductible amount to the taxpayers - if the taxpayer no earner - or sole educator deductible amount may refer to, he married but more than six months in the calendar year or partner is and lives not permanently separated from the (married) partner and the (married) partner annually revenues within the meaning of § 33 par. 4 Z 1 of EUR 6 000 - for each child (section 106)."

5. in article 45, paragraph 1, the following records are attached:

"For wage taxable advance payments only in the cases of § 41 are to fix para 1 Nos. 1 and 2. The advance payment for a calendar year is calculated as follows:-income tax liability for the final assessed calendar year less the withheld amounts in the sense of § 46 para 1 No. 2.

-The amount so determined is when the advance payment for the first time for the calendar year following the assessment period, 4%, if she acts for the first time for a later calendar year, increased by 5% for each additional year.

Revenues, which were based on the assessment, for the prepayment period as a result of legal action from the taxation, can advance with a correspondingly lower amount fixed in a divorce. Advance payments, the annual amount would not exceed 300 euros, are set to null."

6 section 93 is amended as follows:

(a) in paragraph 5, is the fourth tick mark and the semicolon is replaced by a point in the third tick.

(b) the following paragraph 6 is added:

"(6) the depositary shall pursuant to § 95 para 2 subpara 2 lit. a has the offsetting of losses in accordance with § 27 para 8 for all depots of the taxpayer in accordance with the following provisions making: 1. first negative and positive at the same time or later revenue achieved, are to compensate for the negative income with the at the same time or later achieved positive earnings.

2. be achieved initially positive and later negative income, the capital gains tax withheld for the positive income shall be credited, with the credit not exceeding a maximum of 25% of the negative income.

3. negative income must be compensated for (Z 1) only once or to a credit (Z 2).

4. income from a depot with several Depot holders may not be offset against income from other depots.

5. following income are excluded from the losses: a) income from deposits that serve business purposes in accordance with the specifications of the custody account holder; in this case first tick does not apply paragraph 5 for purposes of loss relief;

b) income from deposits, mitarbeiterbeteiligung maintained according to the instructions of the custody account holder;

(c) income where measured values underlying are the withholding tax referred to in paragraph 4.

The Federal Minister of finance is authorized to adopt a regulation for the implementation of this provision, as well as to the implementation of § 96 para 4 No. 2."

7. in § 94 Z 10 first tick and Z 11 first tick, article 95, paragraph 1 and paragraph 2 No. 1 first sentence, article 97, paragraph 1 second sentence, § 124 b Z 181 first tick, Z 184 first tick, Z 185 lit. first tick is substituted with the word "Fund" the word "Investment fund" a third tick, Z 192.

8 § 94 Z 13 first tick mark is following phrase added: "this touched not the limited tax liability in accordance with article 98, paragraph 1 No. 5 lit. a and c;"

9 section 96 is amended as follows:

a) par. 1 No. 2 is: "2. when earnings from realised capital appreciation of capital assets and income from derivatives has to deduct the amount of tax withheld taking into account the loss compensation pursuant to § 93 par. 6 under the name of"Capital gains tax"of Abzugsverpflichtete no later than on the 15th day of the following calendar month after."

b) para 4 is as follows:

"(4) the Abzugsverpflichtete is to provide the recipient of the investment income following certificates: 1 a certificate on the amount of income and the tax amount, the payment date, over time, for which the income was paid, and the tax office, on which the tax amount is carried off."

2. a certificate of the offsetting of losses in accordance with § 93 par. 6. In it, the positive and negative income obtained until the end of the calendar year are separately for each Depot, divided according to section 27, paragraph 2 and article 27 par. 3 and 4, as well as any to indicate changes of Depotinhaberschaft. Assign is also the amount of negative income taken into account in the framework of the loss compensation pursuant to § 93 par. 6 total and granted credits.

The commitment of the Abzugsverpflichteten is eliminated after no. 1, if capital gains are paid on his behalf, by a credit institution and when about paying a similar confirmation is given the certificate."

10 section 97 is amended as follows:

(a) in paragraph 1, the last sentence reads:

"(Die Steuerabgeltung gilt nicht: a) for income from realized capital gains from capital assets (§ 27 para. 3) and income from derivatives (§ 27 para 4), insofar as they belong to the income in the sense of § 2 para 3 Z 1 to 4;"

b) as far as the withholding tax deduction in accordance with § 93 par. 4 determined values, not the actual conditions of appropriate assumptions in accordance with § 93 par. 5 or corresponding to the realities, not details of the custody account holder in accordance with § 93 par. 6 No. 5 lit. are a and b based."

(b) in paragraph 2, account for the Nos. 1 and 2 and the fifth sentence reads:

"Are without putting any deduction; the investment income in the calculation of the amount to be reimbursed This applies regardless of the section 20 para 2 not in terms of investment income for a beyond the paid amount deduction of foreign taxes is sought."

11 § 124b is amended as follows:

(a) in Z 152, the phrase "in the calendar years 2009 and 2010" is omitted in the third paragraph.

(b) Z 185 is amended as follows:


AA) in lit. c is for the reference "article 37 paragraph 8", the reference "§ 42 para. 1 No. 4," added.

BB) it is following lit. e added: "e) off layering surpluses from a prior to April 1, 2012 for acquired stake in a company as a silent partner as well as kind of a silent partner § 27 ABS. 3. from 1 April 2012 are already subject to"

12. in § 124b to Z 202 following Z 203 to 207 appended: "203. § 4a para 2 No. 1 and 3 Z 1 to 4 as amended by Federal Law Gazette I is no. 112/2011 on all open investments to apply.

204. section for the first time the assessment for the calendar year 2011 to apply 19 para 1 No. 2 is in the version of Federal Law Gazette I no. 112/2011.

205. Article 27 par. 2 Z 2, para 3 and paragraph 8, article 27a, paragraph 5, section 93, para. 5, § 94 Z 10, 11 and 13, article 95, paragraph 1 and paragraph 2 Z 1 and § 97 para. 1 and 2, each as amended by Federal Law Gazette I no. 112/2011, apply with April 1, 2012.

206. Article 45 in the version of Federal Law Gazette I is no. 112/2011 August 2nd, 2011 in force.

207. Article 93, paragraph 6 and article 96, paragraph 1 subpara 2 and paragraph 4, each as amended by Federal Law Gazette I no. 112/2011, with 1 January 2013 into force.

For in the period from April 1, 2012 until income reached to December 31, 2012 the depositary authority pursuant to § 95 para 2 has subpara 2 lit. a the recoupment for all depots of the taxpayer subsequently until 30 April 2013 perform as follows: 4 and 5 recoverable positive and negative income in accordance with section 27 are Z, taking into account article 93 paragraph 6 to face. The capital gains tax withheld in fact for these revenues is - credited in the event of a negative overhang in full;

-in the case of a positive excess to the extent credited, exceeds 25% of the positive excess.

The Abzugsverpflichtete has a certificate of the recipient of income for this period the loss compensation in the meaning of § 96 para 4 No. 2 to grant. This certificate is to be presented to the making of loss relief after § 27 para 8 in the context of the assessment at the request of the Treasury."

13 § 124b is for the Z 207 following Z 208 added: "208. § 18 para 3 No. 2, § 33 6 Z 1 and § 34 ABS. 4, each as amended by Federal Law Gazette I apply paragraph No. 112/2011, if the income tax-payer is, for the first time at the investment for the 2012 calendar year."

Article 3

Amendment of the Corporation Tax Act 1988

The Act 1988, Federal Law Gazette No. 401/1988, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1 § 2 para 2 No. 4 is omitted.

2. § is amended 21 subsection 3 as follows:

(a) Z 2 is: "2. income pursuant to section 27a, paragraph 2 of the income tax Act 1988, except income from promoting loans (in particular to the promotion of housing, the economy, or health care). Where paragraph 2 is apply by analogy to no. 3."

(b) Z 4 is omitted.

3. in section 24 para 5 Z 2 is the reference "article 27, paragraph 1 Z 7" by reference "§ 27 para 5 No. 7" replaced.

4. section 26c shall be amended as follows:

(a) in Z 23 lit. a is the reference "§ 21 para 2 Nos. 3 and 5" with the reference "§ 21 para 2 Nos. 3 and 6" replaced.

(b) 27 following Z 28-30 are attached to the Z: "28 § 2 para 2 No. 4 is omitted at the end of March 31, 2012.

29 a) § 24 para 5 No. 2 in the version of Federal Law Gazette I no. 112/2011 effective with April 1, 2012.

b) § 13 para 3 in the amended by Federal Law Gazette I no. 111/2010 1988 apply b Z on the sale or other off layering after March 31, 2012, after September 30, 2011 and assets segment assets acquired before April 1, 2012 and derivatives in the sense of § 124 184 second tick of the EStG.

30 § 21 para 3 Z 2 in the version of Federal Law Gazette I no. 112/2011 apply from 1 April 2012 for the first time on: a) income from loans and other assets within the meaning of section 27a para 2 Z 1 EStG 1988, compensation payments and rental fees in accordance with § 27a para 2 Z 5 EStG 1988 as well as differences in the meaning of § 27a (2) Z 6 EStG 1988 , if the relevant contracts entered into after March 31, 2012.

(b) income from the onerous transfer of financial resources in accordance with article 2, paragraph 2 No. 4 as amended by Federal Law Gazette I no. 112/2011, which means a contract after October 31, 2004 to actually is.

c) purchased after 31 March 2012 - non-publicly issued securities representing a debt security, the and - shares purchased after December 31st 2010 to real estate fund within the meaning of section 27a para 2 Z 2 EStG 1988, as far as it's income from realised capital gains. Income from the provision of capital from such securities and unit certificates are, however, always taxable.

(d) participation as a silent partner and after kind of a silent partner in the meaning of § 27a (2) Z 3 EStG 1988. income from the sale of a silent participation are taxable, if the participation fee has been acquired after March 31, 2012.

e) discount amounts within the meaning of section 27a, paragraph 2 Z 4 EStG 1988 from after March 31, 2012 with additional charge acquired changing and instructions."

Article 4

Change of the Foundation to tax law

The to tax Foundation, Federal Law Gazette No. 699/1991, amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. Article 9 is amended as follows:

a) par. 1 Z 3 is last tick: "-as far as the taxation law of the Republic of Austria with respect to the shares in the partnership incurred through building conversion occurs, the amount of the difference between the book value and the mean value of the shares at the date of conversion for a later implementation of the percentages in the natural persons as successors with a special tax rate of 25% is to tax." This applies to merging conversions to natural persons as successors."

(b) in paragraph 8, the last sentence does not apply and the penultimate sentence reads:

"§ 24 para 4 is considered no. 4 of the Corporation Tax Act 1988 for natural persons successors, if operating according to § 7 paragraph 1 at the end of the year, for the credit to be taken is still available; is independent of this operational requirement on the income tax, which accounts for capital gains pursuant to section 24 of the income tax Act 1988 of this operation, to carry out a credit."

2. in section 44 takes the place of the phrase "of article 11 of Directive No. 90 / 434 / EEC of 23 July 1990 (OJ" L 225 p. 1) "the phrase"referred to in article 15 of Directive No. 2009/133/EC on the common system of tax for mergers, divisions, transfers of assets and exchanges of shares, companies of different Member States relate to, as well as for the transfer of the Office of a European company or a European cooperative society from one Member State to another Member State, OJ " L 310, November 25, 2009 p. 34 ff) "."

3. in section 3, no. 6 lit. h is the phrase in the second sentence, replace the phrase "before January 1, 2012" "before 1 January 2013".

4. in section 3, 17 following Nos. 18 and 19 are attached to Z: "18 § 9 para 1 Z last tick is in the version of Federal Law Gazette I no. 112/2011 for the first time conversions to apply 3, where the conversion decision is applied after October 31, 2011 for the registration in the register of companies.

19 § for the first time the assessment 2011 to apply 8 is in the version of Federal Law Gazette I no. 112/2011 9 para."

Article 5

Change of the real estate transfer tax act 1987

The real estate transfer tax act 1987, Federal Law Gazette No. 309/1987, as last amended by the Federal Act Federal Law Gazette I no. 111/2010, is amended as follows:

1. § 3 para 1 sub-para. 8 is eliminated.

2. in article 7 the present text is labeled (1) and the following paragraph 2 is added:

"(2) in the case of the acquisition by a private foundation or a thus comparable assets Nos. 1 and 4 increases in the cases of § 4 para 1 and 2 the tax referred to in paragraph 1 to 2.5% of the respective base (Foundation input tax equivalent)." "This only applies when the value of the consideration is less than the half mean value of the land (§ 10 valuation law)."

3. in article 18 the following paragraph 2i is attached:

"(2i) article 3, paragraph 1 Z 8 comes at the end of the December 31, 2011 except power and is the last er werbsvorgänge to apply, for the tax due before January 1, 2012 arises or would arise. Section 7 para 2 in the version of Federal Law Gazette I is no. 112/2011 for the first time apply to transactions for which the tax debt incurred after December 31, 2011."

Article 6

Change of the investment fund law 2011

The investment fund law 2011, Federal Law Gazette No. 77/2011, is amended as follows:

Section 198, paragraph 2 4 following Z is added: '4.

By way of derogation from § 40 paragraph 2 Z 2 proof of the dividend-equivalent earnings as of January 1, 2012 can only be provided by a tax representative. As tax representative only a domestic economy trustee or a person can be appointed, comparable professional qualifications can prove."

Article 7

Change of the real estate investment Fund Act

The real estate investment Fund Act, Federal Law Gazette No. 80/2003, as last amended by Federal Law Gazette I no. 77/2011, is amended as follows:

In article 44, paragraph 6, the following records are attached:

"By way of derogation from article 40 paragraph 2 No. 2 in the version before the budget bill 2011, Federal Law Gazette I no. 111/2010, proof of the dividend-equivalent earnings as of January 1, 2012 can only be provided by a tax representative." As tax representative only a domestic economy trustee or a person can be appointed, comparable professional qualifications can prove."

Article 8

Amendment of the law on foundations control input

The Foundation tax input, Federal Law Gazette I no. 85/2008, last amended by Federal Law Gazette I no. 52/2009, is amended as follows:

1. Article 1 is amended as follows:

a) paragraph 5 is as follows:

"(5) the tax is applied to assets after deduction of debts and liabilities which are in economic relationship to assets applied to, to calculate. The time of occurrence of the tax debt is decisive for the valuation. The rating depends on the provisions of the first part of the assessment Act (General valuation rules)."

(b) in paragraph 6, 5 is attached following Z: "5. grants of land within the meaning of section 2 of the 1987 tax law."

2. paragraph 2 deleted § 2.

3. in article 3, par. 4 and 5 are eliminated.

4. in article 5 4 is appended following Z: "Z 5 in the version of Federal Law Gazette. I no. 112/2011 effect 4. § 1 section 5 and subsection 6 1 January 2012 and is to apply to contributions for the tax debt arises or would arise after December 31, 2011. Section 2, paragraph 2 and article 3 par. 4 and 5 occur upon expiration of the December 31, 2011 except force."

Article 9

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

Article 249, paragraph 1 reads:

"(1) the appeal is to introduce the tax authority, which has adopted the contested decision. The appeal can be filed in the case of a change of jurisdiction but also with the new competent tax authority. Is an appeal brought second instance within the period referred to in section 245 of the tax authority, so it is considered timely contribution; the tax authority of second instance has to forward the appeal brought her immediately to the tax authority of first instance."

Article 10

Amending customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, as last amended by Federal Law Gazette I no. 76/2011, is amended as follows:

1. in article 117, paragraph 1 is lit. b: "b) 2010/24/EU directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ No. L 84 of the 31.3.2010 S. 1 (recovery policy)."

2. in article 118, paragraph 3, the first sentence reads:

"Competent authority within the meaning of article 4 para 1 of the recovery directive is the Federal Minister for finance; central liaison office within the meaning of article 4 para 2 of the recovery directive is the Federal Minister of finance or his authorised representative."

3. in article 119, para 1 is eliminated and the sales designation is not available in the previous paragraph 2.

4. in paragraph 120, 1r the following paragraph shall beadded:

"(1r) the article 117, paragraph 1, lit. I no. 112/2011, para 3 and 119, respectively in the version of Federal Law Gazette b, 118 1 January 2012 into force. For mutual assistance requests, which were made before January 1, 2012, the section 119 paragraph 1 as previously amended shall however continue to apply."

2. section

Other areas

Article 11

Amendment to the court fees Act

The Federal Act on the Court and judicial administrative fees (court fees Act - GGG), Federal Law Gazette No 501/1984, as last amended by Federal Law Gazette I no. 53/2011 and the Decree Federal Law Gazette II No. 242/2011, is amended as follows:

1 paragraph 2 is omitted § 6a.

2. § 31a paragraph 1 reads:

"(1) the Federal Minister for Justice shall by regulation to redetermine the fixed fees stated in this Federal Act and its tariff, as well as the amounts set out in its tariff, as soon as and as far as from the Federal agency said Statistics Austria 2000 consumer price index or the his place index to published for March 2001 and the last setting has changed as a result opposite underlying index number by more than 5%. The new amounts shall be calculated from the amounts of this Federal Act and its tariff in the ratio of the change of to the final index figure governing of the new determination for the number of index announced for March 2001. The calculated amounts over 15 euros are be rounded to full euro amounts commercially. Amounts between EUR 5 and 15 are on the next full 10 cents each commercial to round amounts less than 5 euros to the next full cent. The new amounts on third following the first month from the publication of the final index figure by the Federal Agency Statistics Austria."

3. in the tariff post 9 eliminates the note 17.

4. in the tariff post 10 eliminates the note 23.

5. in the tariff post 14 eliminates the note 7.

6. in the tariff post is 15

a) in which note 6 the amount "EUR 1.10" by the amount of "60 cent" and the amount "60 cent" replaced "30 cents" by the amount;

(b) the note 8 repealed.

7. in article VI is

(a) the Z 45) added the following sentence:

"§ 31a the with the company law amendment Act, 2011, Federal Law Gazette I no. 53/2011, tariff items 10 I lit. b Z 13a and 14 Z 12 newly created charges was to the proviso apply, that the realignment of the annual fee only with 1st January of the calendar year following the realignment takes effect 14 Z 12 according to tariff post and starting point for the new determination of the amounts of fees in the tariff items 10 I lit. "b Z 13a and 14 Z 12 March 2009 published index number of the of the Federal statistics 2000 is Austria of suggested consumer price index, whose initial realignment to be only has when starting from the base month of March 2011 the fees and amounts of this Federal Act to redetermine are."

(b) to Z 45 following Z 46 added: "46. § § 6a and 31a para 1 as well as the tariff items 9, 10, 14 and 15 in the version of Federal Law Gazette I no. 112/2011 apply with January 1st, 2012. "For the first realignment of fees and amounts of that federal law pursuant to § 31a para 1 as amended by Federal Law Gazette I no. is 112/2011 - subject to the special provision z 45 - the final index figure for March 2011 the by the Federal Agency, Statistics Austria 2000 significantly verlautbarten consumer price index."

Article 12

Change of the settlement and residence Act

The settlement and residence Act (NAG), Federal Law Gazette I no. 100/2005, as last amended by Federal Law Gazette I no. 38/2011, is amended as follows:

1. in article 3, paragraph 2, the phrase is "a"Settlement permit – limited"in accordance with article 44, paragraph 4" is replaced by the phrase "a residence permit in accordance with section 41a para 10 or § 43 para. 4".

Article 13

Amendment of the Aliens Police Act 2005

The Aliens Police Act 2005 (FPG), Federal Law Gazette I no. 100/2005, as last amended by Federal Law Gazette I no. 38/2011, is amended as follows:

1. in article 9, paragraph 2, which eliminates phrase ", a map for tolerated".

2. in section 120 para 5 and 6 the quote "par. 1 No. 2" by the quote "Para 1a" and in section 120 para 6 is the quote "ABS 1 Z 1" by the quote "Paragraph 1" as well as in § 120 para 7 replaced the quote "Paragraph 1" by the quote "paragraph 1 or 1a".

Article 14

Modification of the data protection Act 2000

The data protection Act 2000, Federal Law Gazette I no 165/1999, as last amended by Federal Law Gazette I no. 135/2009, is amended as follows:

In article 61, paragraph 8, first sentence is replaced by the word "September" the word "January".

Article 15

Change of health and food safety act

Change the Federal law, which established the Austrian Agency for health and food security GmbH and the Federal Office for food security, as well as the Federal Office for security in health care set (health and food safety act - GESG), Federal Law Gazette I no. 63/2002, I no. 71/2011, is amended by the Federal Act Federal Law Gazette as follows:

1. According to article 12, paragraph 1, the following paragraph 1a is inserted:

"(1a) the base grant referred to in paragraph 1 is increased for the year 2012 to €15.8 million, and starting in 2013 to EUR 19.8 million."

The following sentence is added to 2. § 12 para 3:


"Increasing the base allocation in accordance with paragraph 1a is exclusively paid by the Federal Ministry of health, where the first one twelfth of this boost in 2012 - by way of derogation from para 2 - only on February 1, 2012 transfer is."

3 25 the following section is added to article 19:

"(25) § 12 ABS. 1a and 3 as amended by Federal Law Gazette I no. 112/2011 effective with January 1, 2012."

Article 16

Amendment to the 2002 Federal Museums Act

The 2002 Federal Museums Act, Federal Law Gazette I no. 14, last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. § 5 paragraph 4 first sentence reads:

"The Federal Government makes an annual base compensation of 107,653 million euros compared 84,625 million euro for the federal museums and 23,028 million euros for the Austrian national library facilities listed in section 1 of the Federal Government for the expenses incurred by them in fulfillment of their cultural and political mission, from 1 January 2012."

2. pursuant to section 11, the following Article 11a is inserted:

'Article 11a. (1) the Federal pathologic anatomical museum is incorporated January 1, 2012, the natural history museum in Vienna with.

(2) officers, who belong to the headcount of the pathological anatomical Federal Museum in Vienna on December 31, 2011, and contract staff of the Confederation, who belong to the pathological anatomical Federal Museum in Vienna on December 31, 2011, the provisions of section 11 apply mutatis mutandis."

3. the heading for section 3 is as follows:

"Austrian National Library"

4. in article 14, paragraph 2, the phrase "section 11" by the phrase replaced "§ 11 and § 11a".

5 the following paragraph 7 is added to the section 22:

"(7) section 5 paragraph 4 first sentence, section 11a, the heading to section 3 and § 14 para 2 in the version of the budget accompaniment Act 2012, Federal Law Gazette I no. 112/2011, 1 January 2012 into force."

Article 17

Amendment to the water law

The Federal Act on tasks and organization of the Federal waterway administration water Street Act, Federal Law Gazette I no. 177/2004, as last amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. in section 11 b paragraph 1 is inserted the phrase "including all self-employed and employed components and complete with all accessories" after the expression "Appendix 2".

2. in section 11c para 1 is the expression "section 64 federal budget law as amended" by the expression "§ 64 para 1 Nos. 2 and 3 in conjunction with § 2, 3, 3a and 7 of the Federal Budget Act (BHG), Federal Law Gazette No. 213/1986," replaced.

Article 18

Amendment of the Federal law on the Austrian research and test centre arsenal society with constrained liability

The Federal law on the Austrian research and test centre arsenal society with constrained liability, Federal Law Gazette I no. 15/1997, amended by Federal Law Gazette I no. 32/2002, is amended as follows:

Article 2 the following paragraph 6 is added:

"(6) in the case of the merger of the company with the AIT Austrian Institute of technology GmbH (former company name:"Austrian Research Center Seibersdorf GmbH") is the AIT Austrian Institute of technology GmbH in the place of the company with regard to the provisions of the present law, which are still effective at the time of the merger." "This applies in particular to the provisions on the Federal" FPZ arsenal "in accordance with section 7 and the services of officials in accordance with section 8."

Article 19

Change of the Austria Wirtschaftsservice law

Austria Business Service Act, Federal Law Gazette I no 130/2002 article I, as last amended by Federal Law Gazette I no. 137/2008, is amended as follows:

1. paragraph 2 subsection 4:

"(4) the financing of the company is made of: 1 grants the Federal Government, represented by the Federal Minister responsible for the respective remit, to cover administrative and processing costs, the company in connection with the fulfilment of their statutory functions for the Federal arising, in accordance with the resources allocated in the annual Federal Finance Act for these purposes;"

2. charges for the provision of services to third parties;

3. other public or private donations;

4. other revenue."

Article 20

Federal law provides additional funding for the heat - and cold pipe expansion Act

§ 1. Of the funds managed by energy-control Austria which I no. 111/2008, by the end of 2010 was intended to cover the costs for existing and upgraded CHP plants in accordance with § 8 of the CHP Act, Federal Law Gazette, 25 million are transferred within a period of two weeks after the entry into force of this Federal Act on the Federal Government. This appropriation is intended exclusively for promotions due to the heat and cold line expansion Act, Federal Law Gazette I no. 113/2008, to use.

§ 2. The Federal Minister of economy, family and youth is entrusted with the execution of this Federal Act.

Article 21

Amendment to the foreign trade law 2011 - AußHG 2011

              The Foreign Trade Act 2011 - AußHG 2011, BGBl. I no. 26, is amended as follows:

1. the title is as follows: