Budget Bill 2012

Original Language Title: Budgetbegleitgesetz 2012

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112. Federal Law, which enacted an EU Enforcement Aid Act and a federal law providing additional funds for the Heat and Refrigeration Law Enforcement Act, as well as the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the Basic Value Tax Act 1987, the Investment Fund Act 2011, the Real Estate Investment Fund Act, the Foundation Entry Tax Act, the Federal Tax Code, the Customs Law Implementing Act, the Court fee law, the law on the establishment of a law of establishment and residence, The Tourism Act 2005, the Data Protection Act 2000, the Health and Nutrition Security Act, the Federal Museums Act 2002, the Water Road Act, the Federal Act on the Austrian Research and Testing Centre Arsenal Society with limited liability, the Austria Wirtschaftsservice-Gesetz and the Foreign Trade Act 2011 (Budgetbegleitgesetz 2012)

The National Council has decided:

table of contents

Art.

Subject matter

1. Section: Finance

1

Federal Law on the Implementation of Directive 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, charges and other measures (EU Enforcement Assistance Act-EU-VAHG)

2

Amendment of the Income Tax Act 1988

3

Amendment of the Corporate Tax Act 1988

4

Amendment of the Reformation Tax Act

5

Amendment of the Basic Value Tax Act 1987

6

Amendment of the Investment Fund Act 2011

7

Amendment of Real Estate Investment Fund Law

8

Amendment of the Foundation's Incoming Tax Act

9

Amendment of the Federal Tax Code

10

Amendment of the Customs Law-Implementing Act

2. Section: Other Areas

11

Amendment of the Court Fees Act

12

Amendment of the law on the establishment of a residence and residence permit

13

Amendment of the Tourism Act 2005

14

Amendment of the Data Protection Act 2000

15

Amendment of the Health and Food Safety Act

16

Amendment of the Federal Museum of Museums-Act 2002

17

Amendment of the waterway law

18

Amendment of the Federal Act on the Austrian Research and Testing Centre Arsenal with limited liability

19

Amendment of the Austrian Economic Service Act

20

Federal Law, which provides additional funds for the Heat and Refrigeration Law

21

Amendment of the Foreign Trade Act 2011

Section 1

Finance

Article 1

Federal Law on the Implementation of Directive 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, charges and other measures (EU Enforcement Assistance Act-EU-VAHG)

table of contents

Section 1
General provisions

§ 1.

Scope and applicable law

§ 2.

Definitions

§ 3.

Responsibility

§ 4.

Enforcement authorities

Section 2
Provision of information

§ 5.

Provision of information on request

§ 6.

Provision of information without prior request

§ 7.

Presence in the offices of the authorities and participation in official investigations

Section 3
Delivery of documents

§ 8.

Requests for delivery from other Member States

§ 9.

Requests for delivery to other Member States

Section 4
Enforcement and security measures

§ 10.

Requests for enforcement from other Member States

§ 11.

Requests for enforcement to other Member States

§ 12.

Amendment or withdrawal of an enforcement request

§ 13.

Request for security measures

§ 14.

Objections

§ 15.

Grounds for refusal

§ 16.

Statute of limitations

§ 17.

Cost

Section 5
General implementing provisions

§ 18.

Standard form sheets and communication media

§ 19.

Languages

§ 20.

Disclosure of information and documents

6.
Final provisions

§ 21.

Application of other mutual assistance agreements

§ 22.

entry into force

§ 23.

Enforcement

Section 1

General provisions

Scope and applicable law

§ 1. (1) This Federal Act regulates the implementation of mutual assistance between Austria and the other Member States of the European Union (Member States) in the enforcement of the tax claims arising in the Member States on the basis of the Directive 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, charges and other measures, OJ L 327, 30.4.2010, p. No. OJ L 84, 31.03.2010, p. 1 (hereinafter referred to as the 'Beitfriction' Directive).

(2) Tax claims within the meaning of this Federal Law are taxes and charges of all kinds, which are carried out by a Member State or its territorial or administrative units, including the local authorities, or for this or this or for the European Union is levied, with the exception of import duties and export duties, and the import turnover tax, to the extent that the duty is levied by the customs authorities.

(3) The scope of application of this Federal Act also includes:

1.

Fines, fines, fees and surcharges relating to claims for duty, for whose enforcement pursuant to para. 1 may be requested for mutual assistance and which shall be subject to the taxes or charges applicable to the collection of the taxes or duties in question or to the execution of those duties. authorities have been subject to the necessary administrative investigations, or have been confirmed by administrative bodies or courts at the request of those authorities;

2.

Fees for certificates and similar documents issued in connection with administrative procedures relating to taxes or charges;

3.

interest and costs in connection with tax claims, for whose enforcement pursuant to paragraph 1 or in accordance with Z 1 and 2 may be requested for mutual assistance.

(4) This federal law shall not apply to:

1.

Compulsory social security contributions to the Member State or unit of a Member State, or are to be provided to public-law social security institutions;

2.

charges other than those referred to in paragraph 3;

3.

contractual fees, such as payments to public utilities;

4.

criminal penalties imposed on the basis of an indictdown in criminal proceedings, or other criminal sanctions not covered by paragraph 3 (1).

(5) The claims in accordance with paragraph 2 and the other claims referred to in paragraph 3 above shall be made in accordance with the provisions of the Rules of the Tax Executive Order, BGBl. No 104/1949, as amended, to the extent that this federal law does not specify otherwise.

Definitions

§ 2. (1) For the purposes of this Federal Law, the term "

1.

"Beitfriction Directive" means the Directive referred to in Article 1 (1);

2.

"requesting authority" means a central liaison office, a liaison office or a liaison office of a Member State which is responsible for: which shall make a request for assistance in relation to a claim for duty as referred to in Article 1 (2) and (3);

3.

"requested authority" means a central liaison office, a liaison office or a liaison office of a Member State, to which or which is addressed by a request for assistance;

4.

"Person"

a)

a natural person,

b)

a legal person,

c)

an association of persons who has been granted the legal capacity but which does not have the legal status of a legal person; or

d)

all other legal agreements of whatever kind and form-with or without legal personality-who own or manage property which, including the income derived from it, is one of the taxes covered by this Federal Act ,

5.

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

6.

"CCN network" means the common platform on the basis of the Common Communications Network (CCN) developed by the European Union for any electronic data transmission between the competent authorities in the area of customs and taxation.

(2) As far as the names used in this Federal Act relate to natural persons, the chosen form shall apply to both sexes.

Responsibility

§ 3. (1) Competent authority within the meaning of Article 4 (1) of the Beitfriction Directive and the central liaison office within the meaning of Article 4 (2) of the Beitfriction Directive shall be the Federal Minister of Finance or his authorized representative.

(2) Incoming requests shall be forwarded after appropriate examination to the enforcement authorities referred to in § 4 for the implementation of the mutual assistance. Outgoing requests shall be drawn up by the enforcement authorities referred to in § 4, subject to paragraph 3, and shall be sent to the competent foreign authority (requested authority) through the central liaison office referred to in paragraph 1 after having examined the request for the purpose. headed.

(3) The Federal Government shall, at the request of a country or a municipality, provide assistance in accordance with the provisions of this Federal Law on the Enforcement of Land and Municipal Abortions. Requests for assistance within the meaning of § § 5, 9, 11 and 13 of the federal state or municipal authorities shall be sent to the central liaison office.

Enforcement authorities

§ 4. Enforcing authorities within the meaning of this Federal Law are:

1.

the financial offices in relation to tax claims relating to:

a)

Taxes on income, income or assets,

b)

Turnover taxes, other than the import turnover tax, to the extent that the duty is levied by the customs authorities,

c)

other taxes and charges within the meaning of Section 1 (2), unless the customs office is responsible,

d)

other claims within the meaning of Section 1 (3), insofar as they are used with the in lit. (a) to (c) related to tax claims;

2.

the customs offices in respect of the following duties:

a)

excise duties, insofar as they are not collected at the level of the territory or administrative units of a Member State,

b)

other taxes, the establishment, collection or enforcement of which fall within the competence of the customs administration,

c)

other claims within the meaning of Section 1 (3), insofar as they are used with the in lit. (a) and (b) relate to the claims.

The local competence shall be determined in accordance with the second paragraph of this Article. and 3. Main item of the 3. Part of the Tax Administrative Organization Act 2010 (AVOG 2010), BGBl. I No 9/2010, as amended.

Section 2

Provision of information

Provision of information on request

§ 5. (1) Upon request, the central liaison office of the requesting authority shall communicate all information which is likely to be significant in the execution of a claim for duty pursuant to Section 1. In order to obtain this information, the executing authority shall arrange for all administrative investigations necessary for this purpose, which are provided for in comparable cases in accordance with the Federal Tax Code.

(2) The central liaison office shall not provide any information,

1.

which could not be procured for the purpose of enforcing such claims if they had been incurred in Austria;

2.

with which a trade, commercial or professional secrecy would be disclosed;

3.

that would hurt the security or public order in Austria.

(3) Paragraph 2 is not to be interpreted in such a way that the granting of information can be refused only because the information in question is provided by a bank, another financial institution, an authorised representative, a representative or a trustee , or refer to ownership shares in a person.

(4) If the central liaison office cannot accept the request for information, the applicant authority shall be informed of the reasons for this.

Provision of information without prior request

§ 6. In the case of the refund of taxes or charges other than turnover tax to a person who is established or resident in another Member State, the executing authority which is to make the refund shall be entitled to the Member State of the The establishment or residence shall be informed by the central liaison office of the impending refund.

Presence in the offices of the authorities and participation in official investigations

§ 7. (1) The requesting authority and the requested authority may agree that, in accordance with the conditions laid down by the requested authority, duly authorized staff of the applicant authority shall, in order to promote mutual assistance in accordance with the Beitfriction Directive

1.

be allowed to be present in the offices in which the authorities of the requested Member State carry out their activities;

2.

be allowed to be present in the administrative enquiries carried out in the territory of the requested Member State;

3.

the competent officials of the requested Member State may assist in judicial proceedings in that Member State.

(2) The powers of foreign employees shall be limited to the activities referred to in paragraph 1. The central liaison office shall ensure that only information which may be issued in accordance with Article 5 (1) and which does not fall under Section 5 (2) shall be given to the authorized servant of the requesting authority.

(3) Staff of the requesting authority who use the possibilities provided for in paragraph 1 must be able to submit at any time a written authorisation from which their identity and their official status will be produced.

Section 3

Delivery of documents

Requests for delivery from other Member States

§ 8. At the request of the executing authority, the executing authority shall arrange for the service of all documents relating to a tax claim in accordance with § 1 or with the execution thereof, including the judicial documents issued by the requesting Member State . Unless otherwise provided in this federal law, the delivery shall be governed by the provisions of the Delivery Act, BGBl. No 200/1982, as amended. The request for service shall be accompanied by the standard form within the meaning of Article 8 (1) of the Beitfriction Directive. A copy of the standard form with the documents to be supplied shall be handed out to the recipient.

(2) The central liaison office shall immediately inform the requesting authority of what has been initiated on the basis of this request for delivery and, in particular, on the date on which the document has been delivered to the addressee.

Requests for delivery to other Member States

§ 9. (1) The central liaison office may, subject to para. 2, request the service of all documents relating to a tax claim in accordance with § 1 or with the execution thereof, including the documents provided by Austrian Come from the courts. The request for delivery shall be accompanied by a standard form within the meaning of Article 8 (1) of the Beitfriction Directive.

(2) The central liaison office shall submit a request for service only if it is not possible for the executing authority to deliver the document in question in accordance with the provisions of the Delivery Law or if such service is provided for would raise disproportionate difficulties. This also applies analogously to requests from the countries and municipalities.

Section 4

Enforcement and security measures

Requests for enforcement from other Member States

§ 10. (1) At the request of another Member State, the executing authority shall carry out the enforcement of tax claims for which there is an order of completion in the other Member State. The foreign tax claim will be treated as a domestic tax claim. The uniform enforcement title attached to the request shall be deemed to be an enforceable title within the meaning of Article 12 (1) of the Beitfriction Directive. It does not have to be recognised or supplemented or replaced in Austria by a special act. The request for enforcement may be accompanied by other documents issued in the requesting Member State on the claim.

(2) Enforcement shall be carried out in accordance with the provisions laid down for tax claims from the same or, in the absence of equal, comparable taxes or charges. The verification of comparability is the responsibility of the central liaison office. If it considers that no equivalent or comparable taxes or charges are levied in Austria, it shall forward the request to the competent enforcement authority, indicating that enforcement shall be subject to the provisions of: that are applicable to the enforcement of income tax claims. Claims shall be carried out in euro.

3. The central liaison office shall inform the other Member State of the measures taken by the enforcement authority in relation to the enforcement request.

(4) If the executing authority grants the debtor a payment period or grants instalment payment, it shall inform the central liaison office which shall then inform the other Member State thereof. The provisions of the Federal Tax Code shall apply to the granting of payment facilities.

(5) The executing authority shall transfer the amounts entered in connection with the tax claim and, where appropriate, any interest resulting from the payment. The above amounts mentioned in section 17 (1) may be withheld in advance.

(6) Incoming enforcement requests from other Member States may also include the execution of a contested claim or an contested partial amount of a claim for duty. Such a request shall be justified by the applicant authority. If the legal remedy is subsequently granted, the requesting foreign authority shall be liable for the reimbursement of already executed amounts, together with any compensation payments due at the most.

Requests for enforcement to other Member States

§ 11. (1) The central liaison office may forward a request for enforcement to another Member State where:

1.

the conditions for enforcement are met; and

2.

the tax claim is not contested or can no longer be challenged.

(2) Inrespect of paragraph 1 (1) (2), a request for enforcement may also include the execution of a claim under appeal or an contested partial amount of a claim for duty. Such a request shall be justified. If the legal remedy is subsequently granted, Austria shall be liable as the Member State which has already been paid for the refund of amounts already carried out, together with any compensation payments which have been due.

(3) In order to provide assistance, it may be requested only if all the possibilities of enforcement provided for in the Rules of the Executive Order have previously been exhausted, except where:

1.

it is obvious that there are no assets for enforcement in Austria, or that enforcement proceedings in Austria do not result in full settlement of the claim for duty and the enforcement authority or the central liaison office shall provide specific information to the effect that the person concerned has property in the requested Member State;

2.

the implementation of such enforcement measures would be accompanied by disproportionate difficulties in Austria.

(4) Each enforcement request shall be accompanied by a uniform enforcement order for all Member States within the meaning of Article 12 (1) of the Beitfriction Directive, the content of which is essentially the same as that of the original Exectation Title. The request for enforcement may be accompanied by other documents relating to the claim for duty.

(5) In connection with the matter which underlies the request for enforcement, the applicant authority shall, without delay, forward it to the requested authority, which shall provide the information necessary for the enforcement of the request.

Amendment or withdrawal of an enforcement request

§ 12. 1. The central liaison office shall immediately notify the requested Member State of any subsequent amendment or withdrawal of its enforcement request, stating the reasons for the change or withdrawal. In the event of a change, it shall also send a correspondingly amended version of the uniform enforcement title.

(2) If the amendment or withdrawal of the request relates to an appeal decision in accordance with Section 14 (1), the central liaison office shall notify this decision and, at the same time, transmit an amended version of the uniform Enforceable titles for enforcement in the requested Member State.

(3) Where a uniform enforcement order amended in accordance with Article 14 (1) is sent to a central liaison office as a requested authority, the enforcement authority responsible for the implementation of the assistance shall take further steps to: Enforcement measures on the basis of this enforcement order.

(4) Enforcement and security measures already taken on the basis of the original single enforcement order may be continued on the basis of the amended single enforcement order, provided that the change of the request shall not be due to the fact that the original exectation title or the original uniform enforcement title is ineffective.

(5) For the new version of the uniform enforcement title, § § 11 and 14 apply accordingly.

Request for security measures

§ 13. (1) In order to ensure enforcement, the Austrian Enforcement Authority shall, at the request of the other Member State, carry out safeguards, if and in so far as it is to be applied on the basis of the rules applicable to the application by the Austrian Legislation is permitted. For this purpose, it is a prerequisite that safeguards in accordance with the national law and administrative practice of the requesting State as well as in accordance with Austrian law and Austrian administrative practice in a comparable Situation can be hit.

(2) The central liaison office may, after appropriate completion by the executing authority, submit a request for security measures to the other Member State if the claim for duty or the exectation title at the time of the position of the office of enforcement is of the request, or a request for enforcement for other reasons, cannot yet be made. This request shall be accompanied by the document enabling security measures to be taken in Austria in relation to the claim for duty. Further documents issued in Austria may be added to the request.

(3) The document which allows security measures in the requesting Member State in respect of the claim for which assistance is requested shall not be recognised or replaced or replaced in Austria by a special act.

(4) § 10 (1) to (3), § 11 (5) and § § 12 and 14 shall apply mutatily.

Objections

§ 14. (1) objections relating to the claim, to the original repayment title for enforcement in the requesting Member State or to the single enforcement order for enforcement in the requested Member State; and Objections relating to the validity of a service by a competent authority of the requesting Member State fall within the competence of the judicial authorities or Instances of the requesting Member State. Where, in the course of the enforcement proceedings, the claim for duty, the original title or the uniform enforcement order is challenged by a party concerned, the requested authority shall inform the party that it has has the right to appeal to the competent authority of the requesting Member State in accordance with the law of the Member State concerned.

(2) objections relating to the enforcement measures taken in the requested Member State or to the validity of a service by a competent authority of the requested Member State fall within the competence of the Member State concerned. the right of appeal or instances of that Member State.

(3) A legal remedy pursuant to paragraph 1 has been submitted to the competent judicial authority or Where an instance of the requesting Member State is lodged, the applicant authority shall inform the requested authority and indicate the extent to which the claim is not contested.

(4) As soon as the requested authority has received the notification referred to in paragraph 3 either by the requesting authority or by the party concerned, it shall, pending a decision by the competent judicial authority or authorities, suspend the decision of the competent judicial authority, or Instance of the enforcing procedure for the contested partial amount of the claim, unless the applicant authority wishes to take a different approach in accordance with Section 10 (6) or § 11 (2).

(5) At the request of the requesting authority or where the requested authority otherwise considers it necessary and without prejudice to § 13, the requested authority may take precautionary measures to ensure enforcement, in so far as the law and The administrative provisions of the requested Member State so permit.

(6) If the competent authorities of the applicant or the requested Member State have initiated an understanding procedure and the outcome of the proceedings could have an impact on the tax claim which is the subject of the request for assistance, such the enforcement measures shall be postponed until the conclusion of this procedure, unless there is immediate urgency due to fraud or bankruptcy. If the enforcement measures are postponed, paragraph 5 shall apply.

Grounds for refusal

§ 15. (1) The administrative assistance provided for in § § 10 to 13 shall not be provided if the execution or the order of security measures for reasons attributable to the circumstances of the debtor are significant economic or social Difficulties may arise in the requested Member State, provided that the laws, regulations and administrative practices in force in that Member State permit such an exception to be made for domestic tax claims.

(2) The mutual assistance provided for in § 5 and in § § 7 to 13 shall not be provided if the original request for mutual assistance relates to tax claims which-calculated as from the date on which they were due in the requesting Member State-are on the date of the original request for assistance older than five years. In the event of a challenge to the claim or the original decision of the execution in the requesting Member State, the five-year period shall expire from the date on which it is established in the requesting State that a dispute has been established in the requesting State. Entitlement to duty or the Exection title is no longer possible. Where the competent authorities of the requesting Member State grant a payment delay or a postponing of the rate payment plan, the five-year period shall expire from the date of the end of the entire payment period. In such cases, however, the requested authority shall not be obliged to provide assistance in the case of tax claims which are older than ten years from the date on which the entitlement to the tax in the requesting Member State was due.

(3) Assistance in accordance with § § 10 to 13 shall not be provided if the tax claims for which assistance is requested amount to a total of less than EUR 1 500.

(4) The central liaison office shall inform the other Member State of the reasons for the rejection of a request for mutual assistance.

Statute of limitations

§ 16. (1) Only the right of the requesting Member State shall be decisive for the limitation of claims for duties in respect of which mutual assistance is requested.

(2) An authority of another Member State shall, on the basis of an Austrian request, carry out enforcement measures or have them carried out on their behalf and shall, in accordance with the law of that Member State, bring about the enforcement measures If the period of limitation is suspended or suspended, or an extension of the period of limitation, these measures shall have the same effect in Austria provided that Article 238 of the Federal Tax Code provides for the corresponding effect.

(3) If, under the law of the requested Member State, the limitation or interruption of the limitation period is not permitted, the enforcement measures shall be deemed to have been carried out by Austria, provided that the requested Member State has requested that the the authority has carried out or has carried out on its behalf and, in the event of implementation in Austria, has caused an interruption or interruption of the statute of limitations in accordance with Article 238 of the Federal Tax Code.

(4) The legal measures admissible pursuant to § 238 of the Federal Tax Code for the inhibition or interruption of the limitation period shall remain unaffected.

(5) The enforcement authorities shall, by means of the central liaison office, inform the other Member State of any measure which interrupts the limitation of the claim for duty on which enforcement or security measures have been requested or hemp.

Cost

§ 17. (1) The executing authority shall, in addition to the sums referred to in § 10 (5), endeavour to execute the amounts due in accordance with section 26 of the Executive Board of the Tax Executive Order in the case of the persons concerned and shall keep them in place.

(2) In respect of the requesting Member State, Austria shall refrain from any reimbursement of the costs of mutual assistance incurred in the context of the enforcement of this Federal Law. In cases where enforcement causes particular problems, costs very high costs, or takes place in the context of the fight against organised crime, the central liaison office referred to in Article 3 (1) may be used with the appropriate the applicant authority of the other Member State shall agree on a case-by-case basis.

(3) Austria shall be liable to a requested Member State for any damage arising out of acts which, in the light of the actual merits of the claim or the validity of the order of enforcement issued by the requesting authority, or of the Titles authorised to take security measures are not found to be justified.

Section 5

General implementing provisions

Standard form sheets and communication media

§ 18. (1) Request for information pursuant to § 5 (1), for service pursuant to § 9 (1), for enforcement pursuant to § 11 para. 1 or for security measures pursuant to § 13 para. 2 shall be transmitted by means of a standard form sheet by electronic means, unless this is done is not feasible for technical reasons. As far as possible, these forms shall also be used for any further notification in connection with the request.

(2) The standard form within the meaning of Article 8 (1) of the Beitfriction Directive, the uniform enforcement order for enforcement in the requested Member State and the document for the purpose of taking security measures in the requesting Member State and the other documents referred to in § § 10 to 14 shall also be transmitted by electronic means, unless this is not feasible for technical reasons.

(3) The standard form sheets may, where appropriate, be accompanied by reports, certificates and other documents, or certified copies, or It shall be accompanied by extracts which are also to be transmitted by electronic means, unless this is not feasible for technical reasons.

(4) The exchange of information according to § 6 may also be made on standard form sheets and in electronic form.

Paragraph 1 shall not apply to information and documents obtained on the basis of the presence in the offices in another Member State or on the basis of participation in official investigations in another Member State in accordance with Section 7.

(6) In the absence of electronic means or standard form sheets, this shall not affect the validity of the information received or the measures taken in the course of an administrative assistance request.

Languages

§ 19. (1) All requests for assistance, standard forms for service and uniform enforcement titles for enforcement in the requested Member State shall be transmitted in the official language or one of the official languages of the requested Member State, or it shall be accompanied by a translation into that official language. The fact that certain parts thereof are written in a language which is not an official language or one of the official languages of the requested Member State shall not affect their validity or the validity of the proceedings, provided that the latter is not the official language or the official language of the requested Member State. other languages shall be a language agreed between the competent authorities of the Member States concerned.

The requested authority may be sent to the requested authority in one of the official languages of the requesting Member State, in order to request the notification of the document in another Member State.

Where other documents are attached to a request other than those referred to in paragraphs 1 and 2, the requested authority may, if necessary, send a translation of those documents into the official language or one of the official languages of the applicant authority. require Member State or other language agreed upon by bilateral agreement between the Member States concerned.

Disclosure of information and documents

§ 20. (1) The information provided in the context of the implementation of this Federal Law shall be subject to the obligation of secrecy and shall enjoy the protection provided by the national law of the Member State which has received it for information of this kind. is granted. Such information may be used for enforcement or security measures relating to tax claims covered by the Directive on the recovery of duties. They may also be used for the fixing and collection of compulsory social security contributions.

(2) Persons duly accredited by the European Commission's Accreditation Body shall have access to such information only to the extent necessary for the care, maintenance and development of the CCN network is required.

The Member State which provides the information shall allow such information to be used in the Member State receiving the information for purposes other than those referred to in paragraph 1, provided that the information is provided in accordance with the legislation of the A Member State which provides the information may be used for comparable purposes.

(4) Where the requesting authority or the requested authority considers that information obtained under the recovery directive could be useful to a third Member State for the purposes of paragraph 1, it shall send such information to the third Member State concerned. A Member State shall, on condition that such transfer is carried out in accordance with the rules and procedures laid down in this Federal Act, shall be forwarded to the Member State. It shall notify the Member State from which the information originates of its intention to forward it to a third Member State. The Member State from which the information is supplied may, within ten working days, inform the Member State that it does not agree to such forwarding, which shall begin on the date of receipt of the notification of the intended route of forwarding.

(5) The authorisation of the use of information pursuant to paragraph 3, the transfer of which has been carried out in accordance with paragraph 4, may only be granted by the Member State from which the information originates.

(6) Information provided in any form within the framework of this Federal Law may, on the same basis as comparable information obtained in that State, be provided by all the authorities of the Member State which receives the information. , or used as evidence.

6.

Final provisions

Application of other mutual assistance agreements

§ 21. (1) This federal law shall apply without prejudice to the fulfilment of obligations on the performance of mutual assistance arising from bilateral or multilateral agreements or agreements. This shall also apply to the service of judicial or other documents.

(2) If such additional assistance is made in the framework of bilateral or multilateral agreements or agreements, the electronic communications network and the standard form sheets within the meaning of section 18 may be used for this purpose. .

entry into force

§ 22. This federal law comes with 1. Jänner 2012 in force. At the same time, the EC Law on Enforcement of Enforcement of Enforcement (EC VAHG), BGBl. No 658/1994, except for force. For mutual assistance requests before the 1. However, the provisions of the EC Enforcement Assistance Act (EC VAHG) are to be applied further, however, in January 2012.

Enforcement

§ 23. The Federal Minister of Finance is responsible for the enforcement of this federal law.

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 77/2011, is amended as follows:

(1) § 4a is amended as follows:

(a) In paragraph 2, Z 1 reads:

" 1.

The implementation of Austrian research-related research tasks or teaching tasks for Austrian adult education, which relate to academic or artistic teaching and to the University Act 2002 , as well as related scientific publications and documentation by the bodies referred to in paragraph 3. "

(b) In paragraph 3, the Z 1 to 4 shall read:

" 1.

universities, art colleges and the Academy of Fine Arts, their faculties, institutes and special institutions, as well as the corresponding foreign institutions established in a Member State of the European Union or of a State, with which there is a comprehensive mutual assistance;

2.

Funds established by the Federal Government or the Land Law, which are entrusted with the task of promoting research, as well as the corresponding foreign bodies established in a Member State of the European Union or a State with which a comprehensive body of research and development is responsible for the Mutual assistance;

3.

the Austrian Academy of Sciences and the corresponding foreign bodies established in a Member State of the European Union or a State with which comprehensive mutual assistance is provided;

4.

Legal independent bodies of local authorities, which essentially carry out research or teaching tasks of the above-mentioned kind for Austrian science or business and related scientific publications, or (a) documentation shall be referred to, and the relevant foreign bodies established in a Member State of the European Union or a State with which there shall be comprehensive assistance; "

(c) In paragraph 4, lit. b the phrase "Federal Minister for Education, Science and Culture" through the phrase Federal Minister responsible for federal museums is replaced and replaced in lit. d to the point of the final point a stroke point and will be the following lit. e is added:

" e)

the International Anti-Corruption Academy (IACA). "

1a. In § 18 (3) (2), the first paragraph reads as follows:

" For expenditure within the meaning of paragraph 1 (1) (2) to (4), with the exception of contributions for voluntary further insurance, including the repurchase of insurance periods in the statutory pension insurance scheme and comparable contributions to supply and Support facilities of the chambers of self-employed persons shall have a uniform maximum amount of EUR 2 920 per year. This amount shall be increased

-

by EUR 2 920, if the taxable person is the sole earner or the lone parent, and/or

-

EUR 2 920 if the taxable person is not granted an exclusive earner or a lone parent, but he is married or registered in his/her partner for more than six months in the calendar year and is not permanently separated from the (spouse) partner and the (spouse) Partner income within the meaning of § 33 (4) (1) of a maximum of EUR 6 000 per year and/or

-

EUR 1 460 for at least three children (§ 106 (1) and (2)). A child can only be taken into account in the number of children of a taxable person. Children who claim special expenses even under the special expenditure quarter do not count on the number of children who are mediating the increase. "

2. § 19 (1) Z 2 reads:

" 2.

In the calendar year for which the claim exists or for which they are made, shall be deemed to have been added:

-

Repayments of pensions, on the basis of which the reference is made in a modest way,

-

Repayments in the insolvency proceedings as well as

-

Subsidies and subsidies from public funds within the meaning of Article 3 (4), with the exception of the references referred to in § 3 (2). "

(3) § 27 is amended as follows:

(a) In paragraph 2 (2) (2), the expression "(including null kuponbonds)" .

(b) In paragraph 3, after the word order "Economic goods whose income is income from the transfer of capital within the meaning of paragraph 2" the parenthesis expression "(including null kuponbonds)" inserted.

(c) In paragraph 8, in the first sentence, the phrase "within the framework of the apportionment (Section 97 (2)) and".

(d) In paragraph 8 (1), the word order is deleted "from private foundations" .

4. In § 27a (5) the second sentence reads:

"The credit transfer shall be excluded in so far as the taxable person provides the right to an amount of a semise of income or a child's demise amount."

4a. In Section 33 (6), the amount in Z 1 shall be: "13 100" by the amount "19 930" replaced.

4b. In § 34 (4), the last paragraph reads as follows:

" The deductitiy is reduced by one percentage point each

-

if the taxable person is awarded the lone substitute amount or the amount of the lone withdrawal amount

-

if the taxable person is not an exclusive earner or a single parent, but he is married or has a registered partner for more than six months in the calendar year and is not permanently separated from the (spouse) partner and the (spouse) partner Income within the meaning of § 33 (4) (1) of a maximum of EUR 6 000 per year

-

for each child (§ 106). "

5. In § 45 (1) the following sentences are added:

" For payroll taxable persons advance payments are to be determined only in the cases of § 41 (1) (1) (1) and (2). The prepayment for a calendar year shall be calculated as follows:

-

Income tax liability for the last-assessed calendar year minus the amounts withheld within the meaning of Section 46 (1) (2).

-

The amount thus determined shall be increased by a further 5% for each additional year if the advance is for the first time for the calendar year following the apportionment period, by 4% if it is for the first time for a later calendar year.

Where income on the basis of the assessment is based on the prepayment period as a result of statutory measures arising from taxation, the advance payment may be fixed on a flat-rate basis with a correspondingly lower amount. Advance payments, the annual amount of which would not exceed EUR 300, shall be fixed at zero. "

6. § 93 shall be amended as follows:

(a) In paragraph 5, the fourth indent is deleted and in the third indent the line item is replaced by a point.

(b) the following paragraph 6 is added:

" (6) The depository body according to § 95 (2) Z 2 lit. a has the loss compensation pursuant to section 27 (8) for all depots of the taxable person to be carried out in accordance with the following provisions:

1.

If earnings are initially negative and positive at the same time or later, the negative income will be offset with the positive income generated at the same time or later.

2.

If positive and subsequently negative earnings are initially achieved, the capital gains tax retained for the positive income must be credited, with the credit being not more than 25% of the negative income.

3.

Negative income may only be offset once (Z 1) or lead to a credit note (Z 2).

4.

Income from a depot with several Depotinas may not be offset with income from other depots.

5.

The following income is excluded from loss compensation:

a)

income from depots which are used for operational purposes in accordance with the information provided by the Depotinholder; the first indent of paragraph 5 shall not apply for the purposes of loss relief;

b)

income from depots held on a fiduciary basis, in accordance with the information provided by the Depotiner;

c)

Income in respect of which the capital gains tax deductions in accordance with paragraph 4 are based on the underlying values.

The Federal Minister of Finance is authorized to issue a regulation for the implementation of this provision as well as for the implementation of Section 96 (4) (2) (2). "

7. In § 94 Z 10 first part and Z 11 first part, § 95 (1) and (2) (2) (1) first sentence, § 97 (1), second sentence, § 124b Z 181, first indent, Z 184, first indent, Z 185 lit. a third indent and Z 192 first partial stroke shall be the word "Capital Investment Fund" by the word "investment funds" replaced.

8. The following phrase shall be added to § 94 Z 13, first indent: " This does not affect the limited tax liability in accordance with § 98 (1) Z 5 lit. a and c; "

9. § 96 shall be amended as follows:

(a) (1) (2) reads:

" 2.

In the case of income from realised increases in capital assets and in the case of income from derivatives, the offtake shall be entitled to the tax amounts withheld under the name of Article 93 (6), taking into account the compensation for losses under Article 93 (6). "capital gains tax" at the latest by the 15. The day after the end of the following calendar month. "

(b) (4) reads:

' (4) The deduction shall be granted to the recipient of the capital gains by the following certificates:

1.

A certificate of the amount of the income and the amount of the tax, on the date of payment, on the time for which the income was paid and on the tax office to which the amount of the tax has been paid.

2.

A certificate of loss compensation in accordance with § 93 (6). In this case, the positive and negative revenues generated up to the end of the calendar year, broken down by section 27 (2) and 27 (3) and (4), as well as any changes in the custody account, shall be disclosed for each depot separately. Furthermore, the amount of the negative income and the issued credits taken into account in the context of the loss compensation in accordance with section 93 (6) is also to be indicated.

The obligation of the deduction to be paid in accordance with Z 1 shall be waived where capital gains are paid for the invoice by a credit institution and the payment of a certificate of the same type is issued in the form of a certificate of the same kind. "

(10) § 97 is amended as follows:

(a) In paragraph 1, the last sentence is:

" The tax cut does not apply:

a)

for income from realised increases in capital assets (section 27 (3)) and income from derivatives (§ 27 (4)), insofar as these are part of the income within the meaning of section 2 (3) (3) (1) to (4);

b)

insofar as the capital gains tax deductions in accordance with § 93 (4) have been determined, not the actual circumstances corresponding to the assumptions according to § 93 (5) or the information of the Depotiner according to § 93 (6) 5 (5) of the Depotiner (German only) lit. a and b are basically lying. "

(b) In paragraph 2, Z 1 and 2 are deleted, and the fifth sentence is:

' In the calculation of the amount to be refunded, the capital gains shall be applied without any deduction; this shall not apply, notwithstanding Article 20 (2), in respect of those capital gains, for which a credit exceeding the amount to be paid shall be foreign tax is requested. "

11. § 124b is amended as follows:

(a) In Z 152, the word order is deleted in the third paragraph "in the calendar years 2009 and 2010" .

(b) Z 185 shall be amended as follows:

(aa) In lit. c becomes after the reference "§ 37 (8)," the reference "§ 42 (1) (4)," inserted.

bb) The following lit. e is added:

" e)

Surpluses from a shareholding acquired before 1 April 2012 in a company as a silent partner as well as in the manner of a silent partner shall already be subject to § 27 (3) of this Regulation from 1 April 2012. "

12. In § 124b, the following Z 203 to 207 shall be added after Z 202:

" 203.

§ 4a (2) (2) (1) and (3) (3) (1) to (4) in the version of the BGBl Act. I No 112/2011 should be applied to all open preptions.

204.

Section 19, Section 1, Z 2, as amended by the Federal Law BGBl. I No 112/2011 shall be applied for the first time in the case of the apportionment for the calendar year 2011.

205.

§ 27 (2) (2), (3) and (8), § 27a (5), § 93 (5), § 94 Z 10, 11 and 13, § 95 (1) and (2) (2) (1) and § 97 (1) and (2), as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2011, enter into force on 1 April 2012.

206.

§ 45 in the version of the Federal Law BGBl. I No 112/2011 will enter into force on 2 August 2011.

207.

Section 93 (6) and § 96 (1) (2) and (4), respectively, as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2011, enter 1. Jänner 2013 in force.

For the income generated in the period from 1 April 2012 to 31 December 2012, the depository body shall have a position in accordance with Section 95 (2) (2) (2) lit. a to carry out the loss compensation for all depots of the taxable person retroactively until 30 April 2013 as follows: the positive and negative income according to § 27, which can be equalized in accordance with § 93 (6) (4) and (5), shall be from the table. The capital gains tax actually retained for such income is

-

in the event of a negative overhang, to be fully credited;

-

in the case of a positive overhang, to the extent that it exceeds 25% of the positive overhang.

The deductible shall give the recipient of the capital gains for that period a certificate of loss compensation within the meaning of section 96 (4) (2) (2). This certificate must be submitted in the context of the assessment at the request of the financial office in order to compensate for the loss of loss in accordance with section 27 (8). "

13. In § 124b the following Z 208 is added after Z 207:

" 208.

§ 18 (3) (2), § 33 (6) (1) and (4) (4), as amended by the Federal Law BGBl (Federal Law Gazette). I No 112/2011, if the income tax is assessed, for the first time in the case of the assessment for the calendar year 2012. "

Article 3

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

1. § 2 (2) Z 4 is deleted.

2. § 21 (3) is amended as follows:

(a) Z 2 is:

" 2.

Income pursuant to § 27a (2) of the Income Tax Act 1988, with the exception of income from promotional loans (in particular for the promotion of housing, the economy or the health care system). In this connection, paragraph 2 Z 3 is to be applied mutaly. "

(b) Z 4 is deleted.

3. In § 24 (5) Z 2, the reference "§ 27 (1) Z 7" by reference "§ 27 (5) Z 7" replaced.

§ 26c is amended as follows:

(a) In Z 23 lit. a becomes the reference "§ 21 (2) (3) and (5)" by reference "§ 21 (2) (3) and (6)" replaced.

(b) The following Z 28 to 30 shall be added after Z 27:

" 28.

Section 2 (2) (2) (4) shall not apply with the expiry of the 31 March 2012.

29. (a)

Section 24, Section 5, Z 2, in the version of the Federal Law BGBl. I No 112/2011 will enter into force on 1 April 2012.

b)

Section 13 (3) in the version of the Federal Law BGBl. I n ° 111/2010 is also on sale or other stratification after 31 March 2012 of economic goods and derivatives acquired after 30 September 2011 and before 1 April 2012 within the meaning of § 124b Z 184, second part EStG 1988.

30.

Section 21 (3) Z 2 in the version of the Federal Law BGBl. I No 112/2011 will be applied for the first time as from 1 April 2012:

a)

Income from loans and other claims within the meaning of Article 27a (2) (1) of the EStG 1988, compensation and loan fees within the meaning of Article 27a (2) (2) of the EStG 1988 as well as differences in the meaning of Article 27a (2) (2) of the EStG 1988, if the shall be concluded after 31 March 2012.

b)

Income from the dismissal of financial resources in accordance with § 2 para. 2 Z 4 in the version before the Federal Law BGBl (Federal Law Gazette). I No 112/2011, to which a contract is concluded after 31 December 2011. October 2004.

c)

Not publicly issued

-

after 31 March 2012, transferable securities which have a right of debt and which are subject to a right of claim; and

-

After December 31, 2010 purchased shares in real estate funds

within the meaning of Article 27a (2) (2) of the EStG 1988, in so far as income from realised value increases is concerned. Income from the transfer of capital from such securities and shares, on the other hand, is always subject to tax.

d)

Holdings as a silent partner as well as in the manner of a silent partner within the meaning of Article 27a (2) (2) (3) of the EStG 1988. Income from the sale of a silent participation is subject to tax, if the participation has been acquired after 31 March 2012.

e)

Discounted amounts within the meaning of Article 27a (2) (4) of the EStG 1988 from bills of exchange and instructions acquired after 31 March 2012. "

Article 4

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

(1) § 9 is amended as follows:

(a) (1) (3) last indent reads:

"-

To the extent that the tax law of the Republic of Austria is incurred in respect of the shares in the personal company resulting from the conversion, the difference between the carrying amount and the value of the shares shall be the same as the to tax the conversion date in the event of a later realization of the shares in natural persons as legal successor with a special tax rate of 25%. This shall apply mutagens to merging conversions to natural persons as legal successor. "

(b) In paragraph 8, the last sentence and the penultimate sentence shall be deleted:

" § 24 (4) (4) of the Corporate Tax Act 1988 applies to natural persons as legal successor if the holding is still present in accordance with Section 7 (1) at the end of the year for which the credit is to be made; irrespective of this The operating requirement shall be deducted from the income tax, which is attributable to capital gains in accordance with Section 24 of the Income Tax Act 1988 of this establishment. "

2. In § 44, the word sequence shall be replaced by " Article 11 of Council Directive 90 /434/EEC of 23 July 1990 (OJ L 349, 31.12.1990, p. L 225 p. 1) " the phrase " of Article 15 of Directive 2009 /133/EC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, and to the Transfer of the registered office of a European Company or of a European Cooperative from one Member State to another Member State, OJ L 327, 30.4.2002 (OJ L 310, 25.11.2009, p. 34 et seq.) .

3. Part Z 6 lit. h occurs in the second sentence to the position of the word sequence " before the 1. Jänner 2012 " the phrase " before the 1. Jänner 2013 " .

4. In 3. The following are added after Z 17 following Z 18 and 19:

" 18.

§ 9 (1) (1) (3), last indent in the version of the Federal Law BGBl. I No 112/2011 shall be applied for the first time in the case of conversions where the conversion decision has been taken after 31 December 2011. October 2011 is registered for registration in the company's register.

19.

Section 9 (8) in the version of the Federal Law BGBl. I No 112/2011 shall be applied for the first time at the initiative of 2011. "

Article 5

Amendment of the Basic Value Tax Act 1987

The Grunderwerbsteuergesetz 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 3 para. 1 Z 8 is deleted.

2. In § 7, the previous text is given the title "(1)" and the following paragraph 2 is added:

(2) In the case of the acquisition by a private-law foundation or by a comparable wealth fund, in the cases of § 4 (1) and (2) (2), (1) and (4), the tax in accordance with paragraph 1 shall be increased by 2.5% of the respective tax base (Foundation entry tax equivalent). This shall only apply if the value of the consideration is less than half the value of the property (§ 10 BewG). "

3. In § 18, the following paragraph 2i is added:

" (2i) § 3 (1) Z 8 shall expire on 31 December 2011 and shall be applied for the last time to the operations for which the tax liability is before the 1. Jänner 2012 would be created or created. Section 7 (2) in the version of the Federal Law BGBl. I No 112/2011 shall be applied for the first time to transactions for which the tax liability is incurred after 31 December 2011. "

Article 6

Amendment of the Investment Fund Act 2011

The Investment Fund Act 2011, BGBl. No 77/2011, shall be amended as follows:

In § 198 (2), the following Z 4 is added:

" 4.

By way of derogation from Article 40 (2) (2) (2), the proof of the income equal to the payout may be as of 1. Jänner 2012 will be provided exclusively by a tax representative. As a tax representative, only a domestic economic hander or a person who has comparable professional qualifications can be appointed. "

Article 7

Amendment of Real Estate Investment Fund Law

The Real Estate Investment Fund Act, BGBl. No. 80/2003, as last amended by the Federal Law BGBl. I No 77/2011, is amended as follows:

In § 44 (6) the following sentences are added:

" By way of derogation from § 40 (2) (2) (2) in the version prior to the 2011 Budgetbegleitgesetz, BGBl. I n ° 111/2010, the proof of the same yields can be shown from the 1. Jänner 2012 will be provided exclusively by a tax representative. As a tax representative, only a domestic economic hander or a person who has comparable professional qualifications can be appointed. "

Article 8

Amendment of the Foundation's Incoming Tax Act

The Foundation's Entry Tax Law, BGBl. I n ° 85/2008, as last amended by the Federal Law Gazette (BGBl). I n ° 52/2009, shall be amended as follows:

1. § 1 shall be amended as follows:

(a) (5) reads:

" (5) The tax is to be calculated by the assets allocated after deduction of debts and burdens which are in economic relationship with the assets that have been spent. The timing of the acquisition of the tax liability shall be decisive for the determination of the value of the value. The evaluation shall be based on the provisions of the First Part of the Evaluation Act (General Evaluation Regulations). "

(b) In paragraph 6, the following Z 5 shall be added:

" 5.

Grants of land within the meaning of § 2 of the Law on the Basic Value Tax Act 1987. "

2. 2 (2).

3. In § 3, paragraphs 4 and 5 are deleted.

4. In § 5 the following Z 4 is added:

" 4.

§ 1 (5) and (6) (6) (5) in the version of the BGBl. I No 112/2011 shall enter into force 1. January 2012 in force and shall apply to donations for which the tax liability would be incurred or created after 31 December 2011. Section 2 (2) and § 3 (4) and (5) shall expire on 31 December 2011. "

Article 9

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

Section 249 (1) reads as follows:

" (1) The appeal shall be lodged with the duties authority which has issued the contested decision. However, in the event of a change of competence, the appeal may also be brought to the newly competent tax authority. Where an appeal is brought within the period laid down in Section 245 of the second-instance duties authority, this shall be deemed to be in good time; the second-instance tax authority shall immediately return the appeal lodged with it to the tax authority. of the first instance. "

Article 10

Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I No 76/2011, shall be amended as follows:

1. In Section 117 (1), lit. b:

" (b)

of Directive 2010 /24/EU on mutual assistance in the recovery of claims relating to certain taxes, duties and other measures, OJ L 327, 1.32010, p. No. OJ L 84, 31.3.2010, p. 1 (the Tender Directive). "

2. In Section 118 (3), the first sentence reads:

" The competent authority within the meaning of Article 4 (1) of the Beitfriction Directive is the Federal Minister of Finance; the central liaison office within the meaning of Article 4 (2) of the Beitfriction Directive is the Federal Minister of Finance or its authorised representative. Representatives. "

3. In § 119, paragraph 1 is deleted, and in the previous paragraph 2 the sales designation is omitted.

4. In § 120, the following paragraph 1r is added:

" (1r) § § 117 (1) (b), 118 (3) and (119), respectively, as amended by the Federal Law BGBl. I No 112/2011, enter 1. Jänner 2012 in force. For mutual assistance requests before the 1. However, the provision of Section 119 (1) in the version previously in force is to be applied further in January 2012. "

Section 2

Other areas

Article 11

Amendment of the Court Fees Act

The federal law on judicial and judicial administrative charges (court fee law-GGG), BGBl. No. 501/1984, as last amended by the Federal Law BGBl. I No 53/2011 and the BGBl Regulation. II No 242/2011, shall be amended as follows:

1. § 6a (2).

Section 31a (1) reads as follows:

" (1) The Federal Minister for Justice has to redefine by regulation the fixed fees listed in this federal law and its tariff as well as the amounts specified in the tariff as soon as and as far as the Federal Institute for Statistics Austria has changed the index of consumer prices in 2000 or of the index to its position against the index published for March 2001 and has subsequently changed by more than 5 vH compared with the index number used for the last fixing. The new amounts shall be calculated from the amounts of this Federal Law and its rates in the ratio of the change in the index number of March 2001 to the final index number applicable to the new fixing. The amounts thus calculated over EUR 15 are to be rounded off to full euro amounts. Amounts between 5 and 15 Euro are to round to the next full 10 cents, amounts below 5 Euro to the next full cent in each commercial round. The new amounts shall apply from the publication of the final index number by the Bundesanstalt Statistik Austria, the third month of the month. "

(3) Note 17 is deleted in the tariff post 9.

(4) Note 23 shall be deleted from the tariff post 10.

(5) Note 7 is deleted in the collective bargaining office 14.

6. In tariff post 15,

(a) in Note 6 the amount "1,10 Euro" by the amount "60 cents" and the amount "60 cents" by the amount "30 cents" replaced;

(b) Note 8 repealed .

7. In Art. VI

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

" § 31a is based on the Act of Companies Act 2011, BGBl. I No 53/2011, in tariff items 10 I lit. b Z. 13a and 14 Z 12 newly created fees, subject to the proviso that the redetermination of the renewal fee in accordance with the tariff post 14 Z 12 shall not be less than 1. The following calendar year shall take effect in January of the calendar year and the basis for the redetermination of the fee amounts in the tariff items 10 I lit. b Z 13a and 14 Z 12 the index of the index of consumer price index 2000 published by the Bundesanstalt Statistik Austria for March 2009, the initial redetermination of which is not to be carried out until the base month has been reached The fees and amounts of this federal law are to be re-established in March 2011. "

(b) The following Z 46 is added after Z 45:

" 46.

§ 6a and 31a para. 1 as well as the tariff items 9, 10, 14 and 15 in the version of the Federal Law BGBl. I No 112/2011 shall enter into force 1. Jänner 2012 in force. For the first redetermination of the fees and amounts of this federal law pursuant to § 31a para. 1 in the version of the Federal Law BGBl. I No 112/2011, subject to the special regime in Z 45, is the definitive index of the 2000 consumer price index published by the Federal Statistical Office, Austria, in March 2011. "

Article 12

Amendment of the law on the establishment of a residence and residence permit

The Law on the Law of the Netherlands (NAG), Federal Law Gazette (BGBl). I n ° 100/2005, as last amended by the Federal Law BGBl. I No 38/2011, shall be amended as follows:

1. In Section 3 (2), the word order shall be "of a" settlement permit-limited "in accordance with § 44 (4)" through the phrase "a residence permit according to § 41a (10) or § 43 (4)" replaced.

Article 13

Amendment of the Tourism Act 2005

The Foreign Police Act 2005 (FPG), BGBl. I n ° 100/2005, as last amended by the Federal Law BGBl. I No 38/2011, shall be amended as follows:

1. In Section 9 (2), the word order shall be deleted " , a card for patience " .

2. In § 120 (5) and (6), the quote shall be: " 1 Z 2 " by quoting " 1a " and in Section 120 (6) the quote " 1 Z 1 " by quoting " 1 " as well as in Section 120 (7) of the " 1 " by quoting " 1 or 1a " replaced.

Article 14

Amendment of the Data Protection Act 2000

The Data Protection Act 2000, BGBl. I n ° 165/1999, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

In § 61 (8), first sentence, the word "Jänner" by the word "September" replaced.

Article 15

Amendment of the Health and Food Safety Act

The Federal Act, which establishes the Austrian Agency for Health and Food Security GmbH and establishes the Federal Office for Food Security and the Federal Office for Health and Safety (Health and Safety) in the health sector (health and safety). Food security law-GESG), BGBl. I No 63/2002, as last amended by the Federal Law Gazette (BGBl). I No 71/2011, shall be amended as follows:

1. According to Article 12 (1), the following paragraph 1a is inserted:

"(1a) The basic grant referred to in paragraph 1 shall be increased by EUR 15.8 million for 2012 and EUR 19.8 million from 2013."

2. The following sentence shall be added to section 12 (3):

"The increase in the base grant pursuant to paragraph 1a is to be borne exclusively by the Federal Ministry of Health, with the first twelfth of this increase in 2012-by way of derogation from para. 2-only to be transferred on 1 February 2012."

(3) The following paragraph 25 is added to § 19:

" (25) § 12 (1a) and (3) in the version of the Federal Law BGBl. I No 112/2011 shall enter into force 1. Jänner 2012 in force. "

Article 16

Amendment of the Federal Museum of Museums-Act 2002

The Federal Museums Act 2002, BGBl. I n ° 14, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. § 5 (4), first sentence reads:

" The Federal Government shall pay the Federal Government's institutions listed in § 1 for the expenses incurred by them in the performance of their cultural policy mandate, as from 1 January 2008. January 2012 an annual base cut of 107,653 million euros in the ratio of 84.625 million euros for the federal museums and of 23,028 million euros for the Austrian National Library. "

2. In accordance with § 11, the following § 11a is inserted:

" § 11a. (1) The Pathological-anatomical Federal Museum in Vienna will be 1. Jänner 2012 is incorporated into the Natural History Museum.

(2) On officials who belong to the staff of the Pathological-anatomical Federal Museum in Vienna on 31 December 2011 and to contract staff of the Federal Government, who are members of the Pathological-anatomical Federal Museum in Vienna on 31 December 2011, the provisions of § 11 shall apply mutatily. "

3. The heading to Section 3 is:

"Austrian National Library"

4. In § 14 para. 2, the turn "§ 11" through the turn "§ 11 and § 11a" replaced.

(5) The following paragraph 7 is added to § 22:

" (7) § 5 (4), first sentence, § 11a, the title to section 3 and section 14 (2) in the version of the Budgetbegleitgesetz 2012, BGBl. I No 112/2011, enter 1. Jänner 2012 in force. "

Article 17

Amendment of the waterway law

Federal law on tasks and organisation of the federal waterway administration-Wasserstraßengesetz, BGBl. I n ° 177/2004, as last amended by the Federal Law BGBl. I n ° 111/2010, is amended as follows:

1. In Section 11b (1), after the expression "Appendix 2" the phrase "including all independent and independent components as well as all accessories" inserted.

2. In § 11c (1), the term " "§ 64 Federal Budget Act as amended" by the expression " § 64 (1) (2) and (3) in conjunction with Section 2, 3, 3a and 7 of the Federal Budget Law (BHG), BGBl. No 213/1986, ' replaced.

Article 18

Amendment of the Federal Act on the Austrian Research and Testing Centre Arsenal with limited liability

The Federal Act on the Austrian Research and Testing Center Arsenal Gesellschaft mit beschränkter Haftung, BGBl. I n ° 15/1997, as last amended by the Federal Law BGBl. I No 32/2002, shall be amended as follows:

§ 2 is added to the following paragraph 6:

"(6) In the event of the merger of the company with the AIT Austrian Institute of Technology GmbH (former company word:" Österreichisches Forschungszentrum Seibersdorf GmbH "), the AIT Austrian Institute of Technology GmbH is replaced by the Company in respect of the provisions of this law, which are still effective at the time of the merger. This applies in particular to the provisions relating to the Federal Office of the Federal Republic of Germany "FPZ Arsenal" in accordance with § 7 and the services of the officials pursuant to § 8. "

Article 19

Amendment of the Austrian Economic Service Act

The Austria Business Service Act, BGBl. I No 130/2002. I, as last amended by the Federal Law BGBl. I n ° 137/2008, shall be amended as follows:

1. § 2 (4) reads:

" (4) The financing of the company shall be made up of:

1.

Federal government grants, represented by the Federal Minister responsible for the respective tasks, to cover the administrative and settlement costs of the company as part of the performance of its legal tasks for the Federal Government. , in accordance with the funds made available for these purposes in the annual Federal Finance Act;

2.

Charges for the provision of services to third parties;

3.

other public or private benefits;

4.

other revenue. "

Article 20

Federal Law, which provides additional funds for the Heat and Refrigeration Law

§ 1. The special fund managed by the Energy Control Austria, which is responsible for the replacement of costs for existing and modernised CHP plants in accordance with § 8 of the KWK-Gesetz, BGBl. I n ° 111/2008, until the end of 2010, EUR 25 million will be transferred to the Federal Government within a period of two weeks after the entry into force of this Federal Act. These funds are only available for subsidies on the basis of the Heat and Refrigeration Equipment Law, BGBl. I n ° 113/2008.

§ 2. The Federal Minister for Economic Affairs, Family and Youth is responsible for the enforcement of this federal law.

Article 21

Amendment of the Foreign Trade Act 2011-Foreign HG 2011

The Foreign Trade Act 2011-Foreign HG 2011, BGBl. I n ° 26, shall be amended as follows:

1. The title is: