Advanced Search

Fourth Amendment Of Finanzonline Regulation 2006

Original Language Title: Vierte Änderung der FinanzOnline-Verordnung 2006

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

82. Regulation of the Federal Minister of Finance for the fourth amendment of the Financial Online Regulation 2006

The Financial Online Regulation 2006 (FOnV 2006), BGBl. II. 97, as last amended by the BGBl Regulation. II No 114/2009, shall be amended as follows:

1. In Z 16 of the promulgation clause, the accent shall be replaced by a stroke, and the following Z 17 and 18 shall be added:

" 17.

§ § 4 (6) and 59 (3) of the Gambling Act-GSpG;

18.

Section 33 TP 17 (3) of the Fees Act 1957, "

2. § 2 (1) reads:

"(1) Participation is entitled to be entitled to participation and, if the release of the order is provided for, those to which such shields are issued (Section 191 (1) and (2) BAO)."

3. In Article 2 (2), the following Z 11 shall be added after Z 10:

" 11.

Fiscal representatives in the sense of Section 8 (3) (2) of the Law on the Procurement of Fiscal agents. "

4. In § 3 para. 1, first sentence, the parenthesis shall be "(§ 3 AVOG)" by the parenthesis expression "(§ 13 AVOG 2010)" replaced.

5. § 3 para. 1 third sentence reads:

"A postal delivery of the access data has to be made on his own hand (§ 21 ZustG); if this is not possible due to the lack of a domestic delivery point, a postal delivery of the access data is not possible."

6. The 10. Section receives the label " 11. Section " and the following 10. Section will be after 9. Section inserted:

" 10. Section

Display of playings, gambling taxes, betting fees

§ 31. This section regulates the automation-supported transfer of data related to the

1.

Display of playing games with card games in tournament form according to § 4 paragraph 6 GSpG.

2.

Display of gambling taxes according to § 59 para. 3 GSpG.

3.

Toll display according to § 33 TP 17 Abs. 3 GebG.

§ 32. (1) Participants are:

1.

§ 31 Z 1, the persons entitled to the hospitality industry in the sense of Section 4 (6) GSpG.

2.

§ 31 Z 2 the debtors of the duties according to § § 1, 57 and 58 GSpG.

3.

§ 31 Z 3, which according to § 28 (3) of the GebG for the immediate charging of fees.

(2) The electronic transmission shall not be reasonable if the participant in accordance with paragraph 1 is unreasonable for the electronic transmission of the tax return according to § 2 FOnErklV.

§ 33. § 1 (2) to (5), as well as § § 3, 5 and 6 shall apply mutatily. "

7. The 11. The following Z 8 shall be added:

" 8.

§ 2 (1), § 2 (2) Z 11, § 3 (1) and the 10. and 11. Section in the version of the BGBl Regulation. II No 82/2011 shall enter into force 1. January 2011 in force, but data transfers are not allowed before the technical and organisational conditions are met. "

Pröll