105. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Federal Tax Code, the Tax Administrative Organization Act 2010 and the EU Police Cooperation Act are amended (Fraud Control Act 2010-BBKG 2010)

The National Council has decided:

Article 1

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 81/2010, shall be amended as follows:

1. In accordance with § 62, the following § 62a is inserted:

" § 62a. If the employer has not complied with the obligation to declare in Section 33 of the ASVG and if the payroll tax has not been properly withheld and paid off, a net working wage shall be deemed to have been agreed; the acceptance of a net wage agreement shall not apply if the the reporting obligations have been complied with in accordance with § § 119 ff BAO or § 18 GSVG. "

Section 77 (1) reads as follows:

" (1) If the employee is continuously employed by an employer in the calendar month, the salary payment period of the calendar month shall be the same. If employment begins or ends during a calendar month, the wage payment period shall be the calendar day. The calendar day shall also be the payroll period if, in calculating the payroll tax taking into account an agreement to avoid double taxation or a measure in accordance with § 48 BAO, a part of the calendar month related Lohns is eliminated from the domestic tax base. "

3. In § 82 the Citization "§ 83 (2) (1) and (4)" through the citation "§ 83 (2) (1) and (4) or (3)" replaced.

4. In accordance with § 82, the following § 82a shall be inserted together with the heading:

" Liability in the case of an assignment for the provision of construction services

§ 82a. (1) If the provision of construction services pursuant to section 19 (1a) of the UStG 1994 is passed on to another company (commissioned company) in whole or in part by a company (order-giving company), the undertaking providing the contract shall be liable. for the wage-related charges to be levied by the tax office, which the commissioned undertaking has to pay, up to the maximum of 5% of the work paid.

(2) The liability referred to in paragraph 1 arises with the date of payment of the work pay and includes the wage-dependent charges to be paid by the commissioned company and to be paid by the tax office, which are up to the 15th. The day after the end of the calendar month in which the work of the plant is carried out shall be due. The entire fee to be paid for the performance of the order shall be deemed to be a working wage. Any partial performance of this fee shall also be deemed to be the performance of the work-related wage. In particular, performance shall also be deemed to be fulfilment by means of offsetting on the part of the company or of the company responsible. The liability can be asserted if, in the case of the commissioned company, the execution of the wage-dependent charges to be instituted by the tax office has been carried out without success or in respect of the commissioned company an insolvency plan has been carried out in accordance with § 1 IESG.

(3) The liability referred to in paragraph 1 is deleted,

1.		if the commissioned company is listed in the overall list of the liability companies (HFU total list) in accordance with Section 67b (6) of the ASVG at the time of the performance of the work wage or
2.		-if Z 1 does not apply-the company giving 5% of the work wage (liability amount) to be paid at the same time as the performance of the work wage to the service centre at the Vienna Regional Sickness Insurance Fund (§ 67c ASVG).
The last two sentences of Section 67a (3) of the ASVG are applicable accordingly.

(4) The amount of liability referred to in paragraph 3 (2) shall be exempt from the obligation on the contracted company; it shall be deemed to be a third party and shall not be subject to the second section of the first part/first main item of the insolvency order. The liability amount is to be deducted together with the same, if a transfer is made in accordance with § 67a (3) Z 2 ASVG. For the purpose of forwarding the liability amount pursuant to section 3 Z 2 to the tax office, the VAT identification number, or, if not available, the financial office number and the tax number of the authorized company shall be communicated. If a transfer in accordance with Section 82a (3) (2) of the ASVG is made together with the transfer in accordance with Section 67a (3) Z 2 of the ASVG, the data referred to in § 67a (4) of the ASVG must also be disclosed The commissioned company is obliged to disclose its VAT identification number or, if not available, its financial office number and tax number to the company giving the order.

(5) The liability amounts to be assigned to the Service Centre of the Vienna Regional Sickness Insurance Fund are to be assigned as follows:

1.		80% is attributable to the liability contribution according to § 67a sec. 3 Z 2 ASVG and 20% to the liability amount according to § 82a Abs. 3 Z 2.
2.		By way of derogation from Z 1, the undertaking providing the contract may, by means of a transfer order, amount to the amount of liability under section 67a (3) Z 2 of the ASVG under the name "AGH-SV" and the liability amount pursuant to section 82a (3) Z 2 under the name "AGH-LSt" in terms of amount .
3.		By way of derogation from Z 1, the amount of liability laid down by the contract-giving undertaking shall not be applied to the Austrian health insurance institutions in respect of the Austrian health insurance institutions, and shall not be subject to any obligation to notify the Austrian health insurance institutions. the liability amount pursuant to section 82a (3) Z 2.
The Federal Minister of Finance is authorized to do so, the procedure of cooperation between the Service Centre of the Vienna Regional Sickness Insurance Fund and the financial offices with regard to the liability for the payment of wages to be paid by the tax office To lay down charges in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection with a Regulation. The Federal Minister of Finance has to bear the adaptation and operating costs of the Vienna Regional Sickness Insurance Fund, which is due to this law, whereby the commissioning of this work by the Vienna Regional Sickness Insurance Fund in agreement with the Federal Minister of Finance has to take place.

(6) The tax office responsible for the collection of the payroll tax may apply for the deletion of the HFU list if there are no pay-dependent taxes due. A new inclusion in the HFU list shall be subject to the approval of the financial office. "

(5) In § 83, the following paragraph 3 is added:

" (3) The worker may be directly employed if he and the employer intentionally cooperate in order to obtain an unlawful advantage to reduce the amount of the right to be calculated and to be deducted. Payroll tax. "

6. In § 89, the following paragraph 6 is added:

" (6) The institutions of the statutory social security insurance have to submit to the federal tax authorities the number of employees reported to the monthly last month as well as the monthly salary sum, according to the contribution rate per employer. Paragraph 2 shall apply mutatily. The Federal Minister of Finance is authorized, in agreement with the Federal Minister for Labour, Social Affairs and Consumer Protection, to the procedure of transmission or the content of the messages and the method of volume exchange, as well as the automation-assisted data transmission, with a regulation. "

7. According to § 109a the following § 109b is inserted:

" Communication on foreign payments

§ 109b. (1) Entrepreneurs and corporate bodies of public and private law who make payments abroad for services within the meaning of paragraph 2 shall communicate the information described in paragraph 3 above.

(2) The obligation to provide a notification relates to the following services:

1.		Benefits for activities within the meaning of section 22 when the activity is carried out domestiy;
2.		Mediation services provided by unrestricted taxable persons or relating to the domestic market;
3.		commercial or technical advice at home.

(3) The Communication shall contain:

1.		Name (company), residential or corporate address of the service provider including the international country identification of the country concerned;
2.		in the case of a personal association (community of persons) without its own legal personality or a body as a service provider, also the natural person who is the most important person in the country;
3.		with regard to the provider of the service and, where applicable, the natural person who is significantly affected in the country:
-				the Austrian tax number; if it does not exist,
-				the insurance number referred to in Article 31 of the ASVG; if it does not exist,
-				the VAT identification number; it does not exist,
-				the date of birth;
4.		the international country identification of the country or countries in which payments have been made;
5.		the amount of the payments in favour of the service provider and the calendar year in which the payments were made.

(4) A communication shall not be notified if:

-				all the payments made in favour of the same service provider in a calendar year shall not exceed EUR 100 000 abroad,
-				a tax withdrawal has to be made in accordance with § 99, or
-				in the case of payments to a foreign entity, it is subject to a tax rate abroad, which is not more than 10 percentage points lower than the Austrian corporation tax in accordance with § 22 (1) KStG 1988.

(5) The notification shall be carried out by means of automated data transmission, if this is reasonable for the person to be supplied. The Federal Minister of Finance shall be authorized to determine the content and the procedure for electronic transmission by Regulation. The Regulation may provide for the payment of the paying agency of a particular appropriate public or private-law transfer agency.

(6) The notification shall be made electronically by the end of February of the calendar year following the payment. If the issuing body is unreasonable for the electronic transmission in the absence of technical conditions, it shall be forwarded on the official form until the end of January of the calendar year following the payment.

(7) The communication shall be sent to the tax office, which is responsible for the collection of the VAT on the notification of the notification or it would be in the case of the duty to pay VAT.

(8) The provider shall be obliged to provide the person with the necessary information for the transmission of all information necessary for the fulfilment of the obligation to provide the notification. "

8. In § 124b the following Z 176, 177 and 178 are added after Z 175:

" 176.		§ 62a, § 77 (1), § 82, § 83 (3) and in the version of the Federal Act, BGBl. I No 105/2010, with 1. Jänner 2011 in force.
177.		§ 109b in the version of the Federal Law, BGBl. I No 105/2010, shall be applied for the first time to payments after 31 December 2010.
178.		§ 82a and § 89 (6) in the version of the Federal Law, BGBl. I No 105/2010 will enter into force on 1 July 2011. '

Article 2

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 n ° 58/2010, is amended as follows:

1. In § 22, the following paragraph 3 is added:

(3) In addition to the corporation tax in accordance with paragraphs 1 and 2, a surcharge of 25% shall be payable on the amounts in which the person liable for the payment does not accurately refer to the creditors or recipients of the amounts at the request of the tax authority. In the context of a group of companies according to § 9, the contract is to be paid by the respective member bodies. "

2. In § 24 (3) Z 2 the following sentence is added:

"A surcharge for corporation tax pursuant to section 22 (3) shall not be taken into account."

3. In § 26c the following Z 22 is added:

" 22.		Section 22 (3) in the version of the Federal Law BGBl. I No 105/2010 shall be applied for the first time at the initiative of 2011. "

Article 3

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 58/2010, is amended as follows:

1. In § 207 (2), in the second sentence, the place of the word "seven" the word "ten" .

2. In § 209, the following paragraph 4 is added:

" (4) By way of derogation from paragraph 3, the right to replace a provisional duty of duty pursuant to § 200 (1) for the elimination of an uncertainty in the meaning of Section 200 (1) by a final determination shall be replaced by a final determination, no later than 15 years after the date of emergence. of the duty to tax. "

3. In § 323, the following paragraph 27 is added:

" (27) § § 207 (2) and 209 (4) in the version of the Federal Law BGBl (Federal Law Gazette). I No 105/2010 shall apply for the first time to charges for which the duty to pay has been incurred after 31 December 2002. '

Article 4

Amendment of the Tax Administrative Organisation Act 2010

The Levy Management Organisation Act 2010, BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 54/2010 is amended as follows:

1. § 12 together with headline reads:

" Financial police

" § 12. (1) The institutions of the tax authorities shall be entitled, for the purposes of the collection and for the exercise of other tasks carried out by direct applicable law of the European Union or of the Federal Law, to carry out land and construction activities, Premises, premises and workplaces are to be entered and paths to be entered, even if this is otherwise prohibited by the general public, if there is reason to believe that there are infringements of the law to be carried out by the tax authorities. Legislation shall be committed.

(2) In the context of their supervisory and control activities, the institutions of the tax authorities shall have the power to establish the identity of persons who have reason to believe that they are contrary to the duties to be carried out by the tax authorities. , as well as to keep vehicles and other means of transport and to review them, including the goods carried, and to obtain information from any person on all the relevant tasks for the performance of the tasks assigned to it. To demand facts.

(3) The identification of the identity shall be the collection of the name, date of birth and the residence address of a person in his presence. It must be carried out with the reliability required by the event. People whose identity is to be determined must be informed. Each person concerned is obliged to participate in the identification of his identity and to tolerate the direct enforcement of the identity of the person concerned.

(4) In order to obtain data relevant for the collection of charges, general supervisory measures (§ § 143 and 144 BAO), requests for assistance (§ § 158 f BAO), as well as the necessary supervisory, control and evidence protection measures in accordance with paragraph 1 may be obtained. 3 shall be made by all the tax authorities. In the event of danger in the move, too

1.		orders (§ 232 BAO) to be issued and
2.		Acts of enforcement (§ § 31, 65 ff and 75 AbgEO) and
3.		Security measures (§ 78 AbgEO)

shall be made.

In carrying out these acts, the institutions shall act as institutions of the respective competent financial office.

(5) The control and evidence measures necessary for the detection of illegal employment and monitoring of compliance with the provisions of the gambling law may be carried out by all financial offices. In these cases, the tax office, which has carried out the control and proof-of-proof measures, is responsible for the position of the party in the administrative criminal proceedings, whereby this tax office is also responsible for the perception of the party position by the institutions of others. May be represented by tax authorities.

(6) In addition, the Federal Minister of Finance for the supervision of compliance with the prudential regulations may be operated by the luckier legal concessionaires of the tax office for charges, traffic taxes and gambling.

(7) The powers conferred on the institutions of the tax authorities in the performance of their service under other legislation shall remain unaffected. "

2. In § 21 (3), after the word "Departure taxes" the following parenthesis is inserted:

"(including the pre-depreciation of the capital gains tax in accordance with § 95 (5) EStG 1988)"

(3) In § 30, the following paragraph 4 is added:

" (4) § 12 in the version of the Federal Law, BGBl. I No 105/2010, enters into force 1. Jänner 2011 in force. "

Article 5

Amendment of the EU Police Cooperation Act

The Federal Act on Police Cooperation with the Member States of the European Union and the European Police Office (Europol), EU-PolKG, BGBl. I n ° 132/2009, shall be amended as follows:

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

" (3) Police cooperation with Europol in accordance with the second part of this Federal Act also includes cooperation between the federal tax authorities with Europol for the prevention and combating of serious crime in the field of the facts of the crime. Financial criminal law. The federal tax authorities shall be entitled to prevent and combat organised crime, terrorism and other forms of serious crime referred to in Annex 1 where two or more Member States are concerned, -transfer tax procedures and declarations of duty to Europol for analytical work files, as well as data from information systems operated by Europol for the purpose of preventing and combating the responsibility of the tax authorities; and Financial penalty authorities shall use and apply serious crime process. § § 3 (1), (6) to (9), (2) and (3) and (12) to (19) shall apply; § 10 (3) shall apply in a reasonable way. "

2. In accordance with § 44, the following § 44a is inserted:

" § 44a. Section 5 (3) is executed by the Federal Minister of the Interior in agreement with the Federal Minister of Finance. "

(3) The previous § 46 shall be named "(1)" and the following paragraph 2 is added:

" (2) § 5 (3) in the version of the Federal Law, BGBl. I No 105/2010, will enter into force on 1 December 2010. '

Fischer

Faymann