54. Federal Law, which amalgamates the gambling law, the VAT Act 1994, the Fees Act 1957, the Tax Administration Organization Act 2010, the Financial Criminal Law and the Financial Equalization Act 2008-Gambling Law Novel 2008 (GSpG-Novelle 2008)

The National Council has decided:

Article 1

Amendment of the Gambling Act

The gambling law, BGBl. N ° 620/1989, as last amended by the Federal Law BGBl. I No 37/2010, is hereby amended as follows:

1. The transcript before § 1 "Gambling" will be changed to "General Part" and Section 1 shall be given the title

"Gambling".

2. § 1 reads:

" § 1. (1) A game of gambling within the meaning of this Federal Act is a game in which the decision on the result of the game depends exclusively or primarily on chance.

(2) Gambling games within the meaning of this Federal Law are in particular the games Roulette, Observation roulette, Poker, Black Jack, Two Aces, Bingo, Keno, Baccarat and Baccarat chemin de fer and their game variants. For reasons of legal certainty, the Federal Minister of Finance is authorized to designate further games as gambling games within the meaning of paragraph 1 for reasons of legal certainty.

(3) In matters of gambling, the Federal Minister of Finance may appoint official experts. "

3. § 2 together with the title is:

" Playing out

§ 2. (1) Plays are gambling games,

1.		which an entreptior organises, organises, offers or makes available, and
2.		where players or others perform an asset performance in connection with gambling (use) and
3.		where the trader, the player or the other have the prospect of a net worth of performance (profit).

(2) Entrepreneurs are those who independently pursue a sustainable activity in order to generate income from the performance of gambling, nor may they be aimed at profit.

If, in consultation with one another, partial benefits are offered by different persons for the performance of games of chance with assets under the terms of Z 2 and 3 of paragraph 1 in one place, then the entrepreneurial property of all persons is also provided. persons who are directly involved in the performance of gambling, if any of them lack the intention to obtain revenue, or if they are involved in the event, organisation or offering of the gambling.

(3) A game with gambling machines is available if the decision on the result of the game does not take place on the central side, but by a mechanical or electronic device in the gambling machine itself. The Federal Minister of Finance is authorized to lay down detailed rules on the technical and technical aspects of gambling machines, as well as to define recording and retention requirements.

(4) Prohibited recordings are excesses for which a concession or authorization pursuant to this Federal Act has not been granted and which are not exempted from the Federal Government's gambling monopoly pursuant to § 4. "

4. The interim heading "Gambling Monopoly" before § 3 is deleted and becomes the title of § 3.

5. § 4 shall be amended as follows:

(a) para. 1 reads:

" (1) Gambling games are not subject to the gambling monopoly of the federal government if they

1.		not in the form of a play within the meaning of section 2 (1) and
2.		(a) only to be used for pastime and for small amounts, or
b)			only once for the sale of a physical property. "

(b) In paragraph 3, the word order shall be "By means of a gambling apparatus, the gambling monopoly shall not be subject to the gambling monopoly if the investment performance does not exceed the amount or the equivalent value of 1 euro" through the phrase "With gambling machines are not subject to the gambling monopoly of the federal government, if the asset value performance in accordance with § 2 para. 1 Z 2 does not exceed the amount or the equivalent of 1 euro" replaced.

(c) According to paragraph 5, the following paragraph 6 is added:

" (6) Playing with card games in tournament form for the mere pastime is not subject to the gambling monopoly of the federal government, if:

1.		the stakes (all assets) per participant and tournament as a whole amount to a maximum of 10 euros; and
2.		do not participate in more than 100 players and
3.		the sum of the assets held in prospect (profits in money, goods or cash benefits) does not exceed the sum of all assets under the terms of Z 1 and
4.		The recording takes place within the framework of an upright guest-trade permit in accordance with § 111 paragraph 1 of the Commercial Code in 1994 in the operating rooms of the authorized person and is carried out at most once in the quarter per guest-trade authorization.
Performances under this paragraph may only be performed at fixed venues and not via electronic media, with a maximum of one playing with card games in one and the same venue per month in total. Tournament form must be carried out for the mere pastime. A performance in tournament form is available if the winners of the game are only established after the outcome of several rounds of games.
A play with card games in tournament form for the mere pastime is from 1. January 2011 before its implementation to the tax office for fees, traffic taxes and gambling in electronic way. The Federal Minister of Finance can regulate further details of the electronic transmission in the regulation path. "

6. The interim transcript before § 6 "Playouts" will be changed to "Certain lotteries" .

7. In § 12a, the previous content is added to paragraph 1 and the following paragraph 2:

"(2) The provisions of § 25 (6) to (8) and § ° 25a on the prevention of money laundering shall apply mutaally to the concessionaire in accordance with Section 14 (1) in the course of the implementation of electronic lotteries."

8. § 14 shall be amended as follows:

(a) The transcript before § 14 "Transfer of Plays" will be changed to "Transfer of certain lotteries" .

(b) In paragraph 1, the following sentence shall be added:

"The concession will be granted by the Federal Minister of Finance after a prior public and transparent search for interested parties."

(c) para. 2 Z 1:

" 1.		a capital company with a supervisory board, whose seat is to ensure regulatory supervision in accordance with this Federal Act on organ decisions in Germany and the establishment to ensure regulatory supervision in accordance with the provisions of this Federal Act on This federal law shall be unwound from the national territory; "

(d) The text of the previous paragraphs 3 to 6 shall read as follows (4) to (7) and (3):

" (3) In order to apply for a concession, a registered office in a Member State of the European Union or a State of the European Economic Area is required for interested parties. In the event of a successful application by an interested party, the concession must be granted on the condition that the requirement of paragraph 2 Z 1 is fulfilled. In so doing, the concession shall, after the establishment of a domestic capital company in a timely manner, be transferred to it as soon as it is satisfied with the fulfilment of this paragraph and the observance of the characteristics which are decisive for the concessionary concession. redirects. A reasonable period of time shall be set for this proof in the concession decision. "

9. In § 14 (4), § 15 (1) and (2) and § 15a, the word shall be "Fees" by the word "Gambling levy" , in § 11 and § 16 the word shall be "Bet" by the word "Use" , in § 16 the word "Betting" by the word "Operations" and in Section 15 (1), the word "HGB" by the word "UGB" replaced.

10. In § 14 (2) Z 5, the phrase "for the Federal Government the best transfer fee (concession fee and betting fees)" through the phrase "in compliance with the provisions of this Federal Law on the Protection of the participants of the game and on the prevention of money laundering, the concession is best exercised" replaced.

11. In Section 19 (5), the phrase "§ 16 (8) and (9)" through the phrase "§ 16 (10) and (11)" replaced.

12. § 20 reads:

" § 20. The Federal Government provides BGBl for the purposes of special sports promotion in accordance with § § 8 to 10 of the Federal Sports Promotion Act (BGBl). No 2/1970, as amended, an annual amount of EUR 80 million from the concessionaire's duties in accordance with § 14. This amount increases annually, for the first time in 2013, to the extent that the concessionary federal charges of the concessionaire have increased compared to last year's previous year, according to § 14. "

13. § 21 shall be amended as follows:

(a) In paragraph 1, the following sentence shall be added:

"The concession will be granted by the Federal Minister of Finance after a prior public and transparent search for interested parties."

(b) (2) (1)

" 1.		a capital company with a supervisory board, whose seat is to ensure regulatory supervision in accordance with this Federal Act on organ decisions in Germany and the establishment to ensure regulatory supervision in accordance with the provisions of this Federal Act on This federal law shall be unwound from the national territory; "

(c) In paragraph 2, Z 5, the word order shall be "with due regard to the provisions of this Federal Law on the Protection of the Game Participant for the Local Authorities, the best margin for the performance of the bankruptcist's performance" through the phrase "in compliance with the provisions of this Federal Law on the Protection of the participants of the game and on the prevention of money laundering, the concession is best exercised" replaced.

(d) The text of the previous paragraphs 3 to 5 shall read as follows (4) to (6) and (3):

" (3) In order to apply for a concession, a registered office in a Member State of the European Union or a State of the European Economic Area is required for interested parties. In the event of a successful application by an interested party, the concession must be granted on the condition that the requirement of paragraph 2 Z 1 is fulfilled. In so doing, the concession shall, after the establishment of a domestic capital company in a timely manner, be transferred to it as soon as it is satisfied with the fulfilment of this paragraph and the observance of the characteristics which are decisive for the concessionary concession. redirects. A reasonable period of time shall be set for this proof in the concession decision. "

(e) In the previous para. 4 and the previous paragraph 5, the last sentence is deleted.

14. § 25 shall be amended as follows:

(a) In paragraph 2, the following sentence shall be added:

"The game bank management has to train its employees in cooperation with at least one player protection facility in dealing with gambling addiction."

(b) In paragraph 3, the third last sentence shall be amended and reads as follows: "The liability shall be brought to court within three years of the respective loss."

15. In § 27 is paragraph 1:

"(1) The employees of the concessionaire must be nationals of a Member State of the European Union, of a State of the European Economic Area or of Switzerland."

16. § 29 is amended as follows:

(a) para. 1 reads:

" (1) The game bank levy is 10 years old. of the second calendar month following the receipt of the game. "

(b) para. 2 reads:

" (2) Up to the date referred to in paragraph 1, the concessionaire has to pay the tax office for fees and traffic taxes on the amounts to be deducted from the payment of the game bank, from 1. January 2011 to the tax office for fees, traffic taxes and gambling, to present a settlement broken down by game banks and game types. This statement shall be deemed to be a declaration of duty. By 15 March of the following year, the concessionaire shall make a declaration of tax for the preceding calendar year, which shall cover all the assessment periods ending in that calendar year. This declaration shall be deemed to be an annual statement of duties. "

(c) (4).

17. The interim transcript before § 32 "Other Plays" will be changed to "lotteries with no profit-making purpose" .

18. § 36 shall be amended as follows:

(a) The title of § 36 "Transfer of the right to carry out other games" will be changed to "Transfer of the right to carry out lotteries without a profit-making purpose" .

(b) In paragraph 2 (2), the word order shall be "who have their registered office in Germany" through the phrase "exclusively for purposes in accordance with § § 34 et seq. of the BAO in Germany" replaced.

(c) the following paragraph 3 is added:

" (3) The Federal Minister of Finance may, in the interests of ensuring a non-profit-making use, regulate the more detailed conditions for the transfer of the right to conduct lotteries without a profit-making purpose and limit the limits of the use of lotteries. for administrative costs. "

19. The following transcript is inserted before § 50:

"CRIMINAL AND PROCEDURAL PROVISIONS"

20. § 50 together with headline reads:

" Authorities and procedures

§ 50. (1) For criminal proceedings and operational closures under this Federal Act, the district administrative authorities, in the local area of action of a Federal Police Directorate, are in the first instance, and in second instance the Independent Administrative Senates in accordance with Section 51 (1) of the German Law of Law.

(2) These authorities may serve the involvement of the institutions of public supervision and, in order to clarify matters relating to matters relating to the provisions of this Federal Law, shall be accompanied by the official experts of Section 1 (3). In any case, the bodies of the public security service are the bodies of the public security service and of the tax authorities.

(3) In order to monitor compliance with the provisions of this Federal Act, the institutions of public supervision are also entitled to exercise their own accord. The institutions of the tax authorities may, in order to ensure the exercise of their supervisory powers, draw up the bodies of the public security service.

(4) The authority referred to in paragraph 1 and the institutions referred to in paragraphs 2 and 3 shall be entitled to carry out their monitoring tasks, to enter premises and premises and premises, even if this is otherwise prohibited by the general public, in so far as this is necessary to monitor compliance with the provisions of this Federal Law. Organisers, providers and persons holding gambling establishments shall provide the Authority with full information, in accordance with paragraph 1 and the institutions of public supervision, to provide comprehensive verifications and test games, and to provide an insight into the in the records kept and the descriptions of the game to be laid down in accordance with the provisions of this Federal Act.

(5) In administrative proceedings according to § § 52, 53 and 54, the tax authority has a party position if the administrative surrender is on display, and may raise objections and opposition to criminal proceedings.

(6) A waiver of a seizure or the cessation of criminal proceedings intended by the district administrative authority or by the Federal Police Directorate is in the event of an announcement by a tax authority of the latter without delay. to deliver an opinion.

(7) The Federal Minister of Finance is entitled to lodge a complaint to the Administrative Court against decisions of the Independent Administrative Senates. The independent administrative senates shall immediately submit the copies of the decisions to the Federal Minister of Finance to the Federal Minister for Economic Affairs.

(8) Where the investigating procedure on which an indication of a tax authority is based is suspended by the public prosecutor's office, the issuing authority shall be immediately notified of the facts, including the reasons for the investigation. In order to fulfil the supervisory tasks of the German Federal Ministry of Finance, the criminal courts have to inform the Federal Minister of Finance of the outcome of criminal proceedings in accordance with § 168 of the German Criminal Code (StGB) and to give him a copy of the judgment immediately after the legal force. "

21. § 52 together with the headline is:

" Administrative Penalty Provisions

§ 52. (1) An administrative surrender shall be carried out and shall be punishable by the authority with a fine of up to EUR 22 000;

1.		who organises, organizes, offers or makes accessible to business or is involved as an entreptier within the meaning of § 2 para. 2 in order to participate domestically from prohibited excercises within the meaning of section 2 (4) of this Regulation;
2.		Those who do not have the right to play shares of a gambling game or documents covered by this Federal Act, by which such shares are transferred to the property or to the profit reference, be sold or transferred to others;
3.		Those who do not comply with the conditions of approval of an approved gambling service;
4.		who performs a gamble in spite of subsaiance or after withdrawal of the gambling authorization;
5.		Whoever is in breach of a provision of the Regulation provided for in § 2 (3) or § 4 (2), against the obligation to provide game descriptions, the obligation to notify pursuant to Article 4 (6), or a duty to take a duty or a duty of compaction pursuant to § 50 (4);
6.		Those who participate in prohibited games within the meaning of section 2 (4), in particular by arranging the participation of the game, the holding of other items of intervention as gambling machines or the entrepreneurial circuit of Internet Links-promotes or enables;
7.		, who holds or uses technical aids (e.g. a suitable remote control), who are capable of providing themselves or others with an unfair advantage in the game or influencing the course of the game;
8.		who violates the obligations of the prevention of money laundering in accordance with § 25 (6) and (7) or (25a);
9.		Anyone who advertises prohibited excercises (§ 2 para. 4) in Germany or makes their application possible, unless there is a permit issued by the Federal Minister of Finance pursuant to Article 56 (2) of the German Federal Ministry of Finance;
10.		who, as a credit institution, knowingly forwards the net worth of performance of a player to the organiser or provider of prohibited excesses if this is done in a deliberate direct interaction with the organiser or provider;
11.		who takes tips directly when carrying out a game.

(2) If, in connection with the participation in the game, capital benefits are provided for a game of more than 10 euros by players or others, it is no longer a small amount and, in this respect, an all-due criminality occurs in accordance with this federal law, behind a possible criminality in accordance with § 168 StGB. The powers of the institutions of public oversight pursuant to § 50 (2) as well as the powers within the scope of the official safeguards in accordance with § § 54 and 56a remain unaffected.

(3) If the administrative transgressions referred to in paragraph 1 are not committed domestiy, they shall be deemed to be committed in that place from which the participation in the country is effected. Objects with the aid of which a prohibited play within the meaning of section 2 (4) is carried out or otherwise intervened in the gambling monopoly of the federal government, provided that they are not to be drawn in according to § 54, shall be subject to the decay.

(4) Participation in electronic lotteries, for which no concession by the Federal Minister of Finance has been granted, shall be punishable if the necessary operations are carried out from the national territory. The infringement of this ban will be punishable by a fine of up to EUR 7 500, otherwise with a fine of up to EUR 1 500, in case of deliberate commission.

(5) The limitation period (§ 31 para. 2 VStG) for administrative transgressions pursuant to para. 1 shall be one year. "

§ 52a reads as follows:

" § 52a. The amount of EUR 22 000 shall be replaced by the amount of the amount provided for in Article 5 (3) of the VVG for the execution of an act under this Federal Act. "

23. Before § 53, a new heading shall be "Seizure" inserted.

24. In § 53, the word and punctuation is deleted "Gambling apparatus," and in each case the word and punctuation "Gambling apparatus," and it shall be referred to in paragraph 1 (1) (1) "that" by the word "that" replaced.

(25) § 54 is amended as follows:

(a) before § 54, the heading "Confiscation" inserted and in the first sentence the half-sentence " if its owner, the organiser or the holder has already been punished within the last five years (§ 55 VStG) for an administrative surrender in accordance with one or more provisions of § 52 (1). " .

(b) In accordance with paragraph 4, the following paragraphs 5 and 6 are added:

" (5) In accordance with the legal force of the confisceration, the objects shall be demonstrably destroyed by the Authority within a period of one year.

(6) Paragraph 54 (1) shall also apply to items seized prior to the entry into force of this Federal Law. "

26. A new heading is inserted before § 55:

"Issuing confiscated objects".

27. In § 55, paragraph 3 reads:

"(3) Money, which is in confiscated property, shall first be charged on any tax arrears of the Federal Government, then on any financial penalties of the beneficial owner of the confiscated property, otherwise to be followed."

28. The following new transcript shall be inserted before § 57:

"GAMBLING TAXES"

29. The text of the previous § 59 will become § 60 and the text of § 60 becomes § 61.

30. § § § 57 to 59, together with the headline, are:

" Gambling levy

§ 57. (1) A gambling levy of 16 vH shall be made subject to the performance of the participation from the national territory, subject to the following paragraphs. In the event of a tournament-shaped performance, in place of the stakes, the investment benefits (profits in money, goods, or monetary benefits) of the tournament will be held.

(2) The following shall apply to excesses in accordance with § 12a (electronic lotteries) on which the participation is made from the national territory:

a)			The gambling levy is 40 vH of the annual gross gaming revenue.
b)			If there is a duty to tax in accordance with Section 17 (3), the gambling levy shall be 16 vH of the annual gross profit.
Annual gross proceeds shall be the operations less the paid-out profits of a calendar year.

(3) For gambling machines with gambling machines, the gambling levy shall be 30 vH of the annual gross gaming revenue reduced by the statutory turnover tax, unless they are carried out on the basis of a national authorization. Annual gross proceeds shall be the operations less the paid-out profits of a calendar year.

(4) Playouts in game banks concessioned by the Federal Minister of Finance for the purposes of § 21, Gambling with gambling machines within the meaning of Section 4 (3), as well as playoff with card games in tournament form for the mere pastime in the sense of § 4 (6) are exempt from the gambling levy.

Reduced Gambling Levy

§ 58. (1) Lots of assets against remuneration that are not played out and addressed to the public, and lotteries without a profit-making purpose in accordance with § § 32 to 35 shall be subject to a gambling levy of 12 vH of all operations that can be achieved.

(2) The gambling levy referred to in paragraph 1 is reduced to 5 vH for lotteries without a profit-making purpose in accordance with § § 32 to 35, if the entire repute of the event is used exclusively for charitable, charitable or church purposes. The dedicated use of the clean certificate is to be proven by the Tax Office for Charges, Traffic Control and Gambling.

(3) Gambling within the scope of competitions (price statements) without an asset value performance (use) are subject to a gambling tax of 5 vH of the prospective capital benefit (profit).

Origin and payment of the tax liability

§ 59. (1) The amount of duty shall be incurred in the cases of § § 57 and 58:

1.		in the cases of § 58 at the time of the arrival of the game contract;
2.		in the case of all other plays, with the action of the action, which implements the stock of the deed. In the case of instant lotteries, the amount of duty shall be incurred at the time when the performance of the game operations performed has occurred in proportion to the relationship between the concessionaire and the sales agent. In the case of electronic lotteries, the tax liability shall be incurred with the receipt of the stakes and the payment of the profits.

(2) The debtors of the charges pursuant to § § 57 and 58 shall be

1.		in the case of a tax obligation pursuant to § 57:
-				the concessionaire (Section 17 (6));
-				in the absence of an authorization relationship between the parties to the contract, the organiser of the game and the intermediaries (par. 5) as well as in the case of gambling with gambling machines, the economic owners of the vending machines for an undivided hand.
2.		in the case of a duty to tax in accordance with § 58 of the contractual partner of the game participant as well as the organizers who offer or organize the games mentioned in § 58.

(3) The debtors of the charges in accordance with § § 57 and 58 shall each have to calculate these for a calendar month and up to the 20th. the calendar month (due date) to be paid to the tax office for fees, traffic taxes and gambling services. Up to that date, they shall provide a statement of the amounts to be paid. This settlement shall be accompanied by documents which ensure a review of the stakes and profits of gambling during the accounting period. The billing is considered to be a display. Section 29 (3) on the supervision of charges shall apply mutatily. If the obligation to pay meets two or more persons, they shall be bound to the undivided hand.

(4) It shall be liable for the correct payment of the duties to the undivided hand

a)			the person who allows the performance of the game to be performed in its area of disposal;
b)			in the case of gambling machines with gambling machines, the person who permits the establishment of a gambling machine in its area of disposal, and other operators involved in gambling machines, turnover or performers, and any other person who may be involved in gambling machines Organiser of the game and the intermediaries (para. 5).

(5) In any event, the acceptance and forwarding of game inserts or profits as well as the participation in the conclusion of the gambling contract in a different way shall be considered as mediation.

(6) For the valuation of goods and monetary benefits in the cases of § § 57 and 58, the provisions of the valuation law in 1955 shall apply with the proviso that conditional benefits and loads as unconditional, imputed services and loads shall be deemed to be immediately are to be treated and that in the case of recurring services the application of the provisions of Section 15 (1) on the deduction of interim interest rates, taking into account interest rate interest rates and section 16 (3) of the valuation law in 1955, is excluded. "

31. In § 60, paragraphs 22 to 24 are inserted:

" (22) After the notification has been carried out within the meaning of Directive 98 /34/EC (No 2008 /522/A) and on February 23, 2009 expired barrier first of Art. 8 RL 98 /34/EC all other changes occur in the version of the Federal Law, BGBl. I No 54/2010, in force on the day after this Federal Law has been held. § § § 57 to 59 occur with 1. Jänner 2011 in force. § 20 in the version of this Federal Act comes into application for the first time for the calendar year 2011.

(23) The Federal Minister of Finance may delegate the allocation of individual tasks to tax authorities by means of a regulation, if it is expedient in terms of organisation and serves as an effective, simple and cost-saving enforcement.

(24) § 2 in the version of this Federal Act, the operation of a poker room for poker games without a bank holder in the live game is not preclude if this establishment already operates on the basis of the legal situation to the 1. Jänner 2010 would have been admissible and already before 15 March 2010 on the basis of an upright commercial appropriation. "

Article 2

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No xxx/200x, is changed as follows:

(1) In § 4 (5), the following subparagraph shall read:

" The basis for the assessment of revenue from gambling machines (§ 2 para. 3 GSpG) and of video lottery terminals are the annual gross game revenue. Annual gross gaming revenue shall be the operations minus the paid-out profits of a calendar year. "

2. § 6 para. 1 Z 9 lit. d is amended as follows:

(a) The sublit. aa is:

" (aa)				Transactions directly connected with betting pursuant to § 33 TP 17 paragraph 1 Z 1 GebG 1957 and with any games pursuant to § 2 paragraph 1 GSpG, with the exception of gambling machines with gambling machines (§ 2 para. 3 GSpG) and with video lottery terminals, directly related transactions, "

(b) The sublit. bb is:

" bb)				Transactions arising from participation in the course of a game, to the extent that remuneration is granted by the concessionaire (§ 14 GSpG), except for compensation due to playing out by means of video lottery terminals, and "

c) In the sublit. cc eliminates the word "and" and a point shall be inserted.

(d) The sublit. dd is deleted.

3. In § 28, the following paragraph 35 is added:

" (35) § 4 (5) and § 6 (1) Z 9 lit. d sublit. aa, bb and cc, respectively, as amended by the Federal Law BGBl. I No 54/2010, shall be applied for the first time in respect of transactions and other facts as defined in the first paragraph of this Article. January 2011 will be executed or shall be taken up. § 6 para. 1 Z 9 lit. d sublit. dd is no longer applicable to transactions executed after 31 December 2010. "

Article 3

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. No. 267, last amended by Federal Law BGBl. I No 34/2010, shall be amended as follows:

1. In § 9 (2), the first sentence reads:

" In order to ensure compliance with the charging rules, the tax office may, in the case of incorrect payment or incorrect indication of the fees referred to in paragraph 1, also be subject to an increase of up to 50 vH, in the case of the other Fees, with the exception of the fees in accordance with § 33 TP 17 (1) (1) (1) (1), impose an increase to the extent of the shortened (statutory) fee. "

2. In § 16 the Section 5 reads:

"(5) The fee debt shall be incurred in the case of bets within the meaning of section 33 TP 17 (1) Z 1 with the payment of the bet."

3. In § 28, the paragraph 3 reads:

" (3) In order to pay the fee for bets within the meaning of § 33 TP 17 (1) Z 1, persons who purchase or impart bets on a commercial basis shall be bound to the undivided hand. The fee is to be paid directly by these persons (§ 31 para. 3). In any event, the acceptance and the forwarding of betting operations and the participation in the award of the bet shall be deemed to be a mediation within the meaning of this provision. "

4. In § 31 (3), the word sequence and the punctuation shall be deleted. ", play inserts or vaults of the games of luck" .

5. In § 33, the tariff post 17, together with the headline, reads:

" 17 Lucky contracts

(1) Gambling contracts, which promise and will accept the hope of an even unfamiliar preliminary:

1.		Domestic bets which are not subject to the GSpG if at least one of the persons involved in the transaction is an entrepre in the sense of § 2 para. 2 GSpG, from the betting use and, if the betting operations are different, from the higher Wager								2 vH;
2.		Hope purchases of moving things, from purchase prices								2 vH;
3.		Loan contracts which are not concluded by insurance companies, if they are left to the body, the values of the Leibrente, but at least the values of the goods.								2 vH;

(2) A bet shall be deemed to have been made domestiy even if it is conveyed from the domestic territory to another country (Section 28 (3)) or if the participation in the legal transaction bet is made from the national territory.

(3) The betting fee in accordance with paragraph 1 (1) (1) is, even if a certificate is not established, to be paid directly without official assessment.

(4) Not subject to fee pursuant to para. 1

1.		the results of the bonds issued by local authorities, which are linked to a raffle;
2.		Differential operations. "

6. In § 37 shall be the last para. attached:

" (27) § § 9 para. 2, first sentence, 16 para. 5, 28 para. 3, 31 para. 3 and 33 collective bargaining post 17, in each case in the version of the Federal Law BGBl. I n ° 54/2010, with 1. January 2011 in force and shall apply to all situations in respect of which the fee debt is incurred after 31 December 2010. § § 9 para. 2, first sentence, 16 para. 5, 28 para. 3, 31 para. 3 and 33 rate post 17, in each case in the version before the Federal Law BGBl. I n ° 54/2010, with 1. Jänner 2011 shall be repealed and shall be applied for the last time to all situations in respect of which the fee is to be paid before the 1. Jänner 2011 is being created. "

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 165/2010, amended as follows:

1. In Section 12 (3), the name shall be: "Financial Office for Fees and Traffic taxes" by the name "Financial Office for Fees, Traffic Control and Gambling" replaced.

2. § 16 deleted.

3. § 19 reads as follows:

" § 19. (1) As a tax office with a special remit, there is a tax office for fees, traffic taxes and gambling. "

(2) The tax office for fees, traffic taxes and gambling is responsible for the entire federal territory.

1.		the stamp and legal fees,
2.		the capital traffic tax,
3.		the basic value tax,
4.		the insurance tax,
5.		the fire protection tax,
6.		the Toy levy,
7.		the concession levy and
8.		of gambling taxes. "

4. § 24 and the heading no longer apply.

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

" (4) § § 16 and 24 in the version of the Federal Law, BGBl. I n ° 9/2010, expire on 31 December 2010. § 12 (3), § 19 and § 31 (4) in the version of the Federal Law, BGBl. I n ° 54/2010, with 1. Jänner 2011 in force. "

6. In Section 31 (4), the phrase "pursuant to § 16 or § 19 (2)" through the phrase "in accordance with § 19" replaced.

Article 5

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 9/2010, is amended as follows:

1. In § 2 is paragraph 2:

"(2) The stamp and legal fees and the consular fees are-with the exception of the wagon fees in accordance with § 33 TP 17 (1) (1) of the Act of 1957-no charges within the meaning of the first paragraph."

2. In § 265 the following paragraph 1o is inserted:

" (1o) § 2 para. 2 in the version of the Federal Law, BGBl. I No 54/2010, enters into force 1. Jänner 2011 in force. "

Article 6

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I No 34/2010, shall be amended as follows:

In § 7 Z 2, after the word order "the stamp and legal fees, with the exception of the fees of betting on the occasion of sporting events in the territory of only one federal state (a municipality)," the phrase " the gambling levy, " inserted.

Fischer

Faymann