Fourth Amendment Of Finanzonline Explanation Regulation

Original Language Title: Vierte Änderung der FinanzOnline-Erklärungsverordnung

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81. Regulation of the Federal Minister of Finance for the fourth amendment of the Financial Online Declaration

The Financial Online Declaration Ordinance (FOnErklV), BGBl. II No 512/2006, as last amended by the BGBl Regulation. II No 288/2009, as amended by the Federal Minister of Justice in the light of the communication under the Private Foundation Act, is hereby amended as follows:

1. In Z 12 of the promulgation clause, the accent shall be replaced by a stroke, and the following Z 13 to 16 shall be added:

" 13.

Section 7 (1) of the Stability-Procurement Act-StabAbgG;

14.

§ 12 of the Flugabgabegesetz-FlugAbgG;

15.

Section 9 (4) of the Altlastensanierungsgesetz;

16.

§ 5 of the Private Foundation Act-PSG in agreement with the Federal Minister for Justice, "

2. In § 1 para. 3, after the word "Logins" an inversion and the phrase "Communications, declarations" inserted.

3. In § 1 para. 3, in the Z 5 after the year "1995" The following Z 6, 7 and 8 shall be inserted after Z 5.

" 6.

Section 7 (1) of the Stability Procurement Act,

7.

Section 9 (4) Altlastensanierungsgesetz,

8.

§ 5 Private Foundation Law "

4. According to § 1, the following § 1a is inserted:

" § 1a. (1) The electronic transmission of the application and the declaration of duty pursuant to § 7 para. 2 and 5 FlugAbgG and the records according to § 10 para. 3 and § 11 paragraph 4 FlugAbgG have in accordance with the Financial Online Regulation 2006 in the procedure FinanzOnline (https: //finanzonline.bmf.gv.at) to be made. § 2 shall not apply. The transmission of the messages referred to in paragraphs 3 and 4 is only allowed in the path of the data stream transmission and in the path of a web service.

(2) The electronic message of the aircraft owners according to § 10 paragraph 3 FlugAbgG has to contain the following data-summarized according to domestic airports-:

1.

ICAO code and control number of the aircraft holder,

2.

in the absence of the ICAO Code, the name of the aircraft holder,

3.

the name of the domestic airport from which the departure has occurred;

4.

month and year for which the notification is sent,

5.

Number of passengers flown without members of the flight crew (§ 2 para. 6 FlugAbgG) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1 FlugAbgG), in each case among the number of passengers Assignment to the individual tariff groups within the meaning of § 5 paragraph 1 FlugAbgG, taking into consideration § 5 para. 3 FlugAbgG,

6.

the amount of duty,

7.

Number of tax-exempt departures assigned to the following positions:

a)

Passengers who have not yet completed the second year of life and do not have their own seat,

b)

persons flown to or from their place of use as flight crew members of another flight, as well as Governmental Request Passengers,

c)

Tax-exempt persons according to § 3 Z 3 and 4 FlugAbgG,

d)

Transfer passengers.

(3) The electronic message of the aerodrome holders according to § 11 paragraph 4 FlugAbgG has to contain the following data-summarized by aircraft holder:

1.

ICAO code of the aircraft holder,

2.

in the absence of the ICAO code, the name, address, postal code and country of the aircraft holder,

3.

month and year for which the notification is sent,

4.

Number of passengers without members of the flight crew (§ 2 para. 6 FlugAbgG) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1 FlugAbgG),

5.

Number of tax-exempt departures from the following positions:

a)

Passengers who have not yet completed the second year of life and do not have their own seat,

b)

persons flown to or from their place of use as flight crew members of another flight, as well as Governmental Request Passengers,

c)

Transfer passengers.

(4) By way of derogation, the aerodrome holder has to transmit the following records with regard to those aircraft owners who have not transmitted data to him in the sense of Section 10 (4) FlugAbgG:

1.

ICAO code of the aircraft holder,

2.

in the absence of the ICAO code, the name, address, postal code and country of the aircraft holder,

3.

month and year for which the notification is sent,

4.

flight number or registration number of the aircraft,

5.

the date and time of the scheduled departure,

6.

Route destination by means of IATA code or ICAO code of the airfield,

7.

Number of passengers without members of the flight crew (§ 2 para. 6 FlugAbgG) and without passengers who have not yet completed the second year of life and do not have their own seat (§ 3 Z 1 FlugAbgG),

8.

Number of tax-exempt departures from the following positions:

a)

Passengers who have not yet completed the second year of life and do not have their own seat,

b)

persons flown to or from their place of use as flight crew members of another flight, as well as Governmental Request Passengers,

c)

Transfer passengers,

9.

Number of passengers per destination (next destination according to route destination) by means of IATA code or by means of ICAO codes of the airfield.

(5) If a departure does not trigger a discharge obligation, the obligation to report according to paragraphs 2 to 4 shall not be required. "

5. In § 3, the following paragraph 5 is added:

"(5) The scope of the electronically transmitted application, declaration of duty and records in the sense of § 1a shall be determined in accordance with § 1 para. 2 FOnV 2006."

6. In § 5, the following paragraph 6 is added:

" (6) § § 1a and 3 (5), respectively as amended by the Regulation BGBl. II No 81/2011 with 1. Jänner 2011 in force and § 1 para. 3 in the version of the Ordinary BGBl. II No 81/2011 will enter into force on 1 April 2011. However, data transfers shall not be allowed before the technical and organisational conditions are met. "

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