279. Regulation of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance on the Fermentation of Alcohol (VO-Vergällung).

On the basis of § § 3, 4, 8, 11, 12, 17, 18, 31, 32, 79 and 86 of the Alcohol Tax Act, BGBl. No. 703/1994 in the version of the Federal Law BGBl. I n ° 151/2009, shall be:

The regulation of the Federal Minister of Finance on the Fermentation of Alcohol (VO-Vergällung), BGBl. No 41/1995, shall be amended as follows:

1. In § 1, § 2 (1), 2 (2) (2) (2) (1) and 2 (2) (2) (2) (2) (2), the phrase shall be "Alcohol Tax and Monopoly Law 1995" the phrase "the Alcohol Taxation Act" .

2. In Section 2 (2), the word sequence shall be replaced by the following: "Alcohol-Tax and Monopoly Law 1995" the word "Alcohol Taxation Act" .

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

" (3) Alcohol shall also be deemed to have been completely defermented if it has been fully fermented in accordance with the provisions of another Member State and the method of denaturation of one of the methods laid down in Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of the procedures for the complete denaturation of alcohol for the purpose of exemption from excise duty (OJ L 196, 27.7.2005, p 12), as amended in the current version, corresponds to the methods of denials referred to in the current version. "

4. § 4 reads:

" § 4. The volume concentration of an alcohol/water mixture is to be determined at the measurement temperature in relation to the reference temperature of 20 ° C with the aid of calibrated alcoholometers. In order to determine the true strength at the reference temperature and to calculate the quantity of pure alcohol in the alcohol/water mixture to be tested, official alcohol tablets or the official alcohol calculation programme shall be used. "

5. In Section 7 (1), the word sequence shall be replaced by "Authorized Recipients" the phrase "Registered Recipients" .

6. § 7 (3) reads:

"(3) No denying shall be carried out in vessels or containers intended for non-fermented alcohol".

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