Completion Dates For The Financial Year 2012

Original Language Title: Abschlusstermine für das Finanzjahr 2012

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

356. Ordinance of the Federal Minister of Finance on the closing dates for the financial year 2012

On the basis of § 122 (3) Z 4 lit. c Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, shall be:

Subject matter

§ 1. The subject matter of this Regulation is the regulations concerning the closing dates for the financial year 2012 according to § 122 (1) Z 4 of the German Federal HG (BHG 2013).

Scope

§ 2. (1) The Regulation shall apply to all of the referring bodies in accordance with Section 5 (2) of the BHG, BGBl. No 213/1986.

(2) As far as other legislation is referred to in this Regulation, they shall be applied in their respective versions.

Closing dates for the financial year 2012

§ 3. For the financial year 2012, the following closing dates are decisive:

1.

As of 31 December 2012, the admissibility of payments for the financial year 2012 ends (§ 66 BHV 2009, BGBl. II No 489/2008),

2.

with the 15. January 2013 ends the admissibility for the settlement of allowances and obligations, claims and liabilities (§ § 64 and 65 BHV 2009, BGBl. II No. 489/2008), as well as for the offsetting of privileges and preloads (§ 68 BHV 2009, BGBl. II No 489/2008), and

3.

to 31. January 2013 has the conclusion of the stock and success settlement (§ § 95 and 96 BHG, BGBl. No 213/1986).

entry into force

§ 4. This Regulation shall enter into force with the day following the presentation.

Transitional provisions

§ 5. (1) The dates for the time limits according to § § 67 (2) and (6) and 73 (2) and (3) BHV 2009, BGBl. II No 489/2008, are not applicable for the financial year 2012.

(2) The possibility of corrections for payments in the administrative assistance path for the financial year 2012 (§ 67 para. 3 BHV 2009) is deleted.

Fekter