Reorganization Of The Jurisdiction Rules In Tax Matters

Original Language Title: Neuordnung der Zuständigkeitsregelungen in Abgabensachen

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9 Federal law that is adopted with the Federal Act on the establishment and the jurisdiction of the federal tax administration (tax administration organization act 2010 - AVOG 2010), as well as the income tax Act 1988, the Foundation to tax law, the fees Act 1957, the capital tax act 1934, the insurance Control Act 1953, the fire control law of 1952, the road tax Act 1992, the equalisation Act 1967, that federal tax law, the financial Penal Code, the Act on licence fees, the compensation law CSSR and the EC enforcement assistance Act be changed federal law on the reorganization of the jurisdiction rules in tax matters

The National Council has decided:

 

Table of contents





Article 1 (Federal Act on the establishment and the jurisdiction of the tax administration of federal tax administration organization act 2010 - AVOG 2010)







Article 2 (Amendment to the income tax Act 1988)







Article 3 (Amendment of the Foundation to tax law)







Article 4 (Amendment of the fees Act 1957)







Article 5 (Amendment of the capital tax act 1934)







Article 6 (Amendment of the insurance Control Act 1953)







Article 7 (Amendment of the fire protection tax Act 1952)







Article 8 (Amendment of the road tax Act 1992)







Article 9 (Amendment of the equalisation Act 1967)







Article 10 (change of the federal tax code)







Article 11 (change of financial criminal law)







Article 12 (Amendment of the broadcasting fees Act)







Article 13 (Amendment of the compensation law CSSR)







Article 14 (Amendment of the EC enforcement assistance Act)





 



Article 1 (Federal Act on the establishment and the jurisdiction of the tax administration of federal tax administration organization act 2010 - AVOG 2010)

Table of contents





1 part







General terms and conditions







§ 1.





Terms







§ 2.





Gender neutrality







§ 3.





Delegation







§ 4.





Appeals process







§ 5.





Jurisdiction dispute







§ 6.





At the end of the jurisdiction







§ 7.





References







2 part







The Federal Ministry of finance







§ 8.





Federal Ministry of finance







3 part







The tax and Customs Administration General 1 main piece







§ 9.





Seat and Office area







§ 10.





Delegation of tasks







2. main piece of tax offices







§ 11.





Management of the Treasury







§ 12.





Supervisory powers







1 section







Substantive jurisdiction







§ 13.





Tax offices with General task group







§ § 14 to 18.





Tax offices with extended task group







§ 19.





Tax Office with special task group







2. section







Territorial jurisdiction







§ 20.





Residence tax office







§ 21.





Operating revenue







section 22.





Location Tax Office







section 23.





Limited tax liability







§ 24.





Fees and transfer taxes







§ 25.





Subsidiarzustaendigkeit







3. piece of the main customs offices







section 26.





Management of the Customs Office







§ 27.





Substantive jurisdiction







section 28.





Territorial jurisdiction







4. main piece







section 29.





Financial law enforcement







4. part entry into force, transitional and final provisions







section 30.





Entry into force







§ 31.





Transitional arrangements







§ 32.





Enforcement





 

1 part

General terms and conditions

Terms



§ 1 (1) the substantive jurisdiction governs the scope of the tax authority defined according to the type of delivery and administrative matter.

(2) the territorial jurisdiction according to territorial criteria regulates the official act is whether any tax authority in the event of the existence of more objectively competent tax authorities.

Gender neutrality



§ 2. As far as the designations employed in this federal law relating to natural persons, the selected form applies to both sexes.

Delegation



§ 3. The competent tax authority of first instance may, for reasons of expediency, in particular to simplify or speed up the procedure, for which a levy another tax authority of first instance decision (delegation decision) determine if not predominant interests of the Party (§ 77 federal tax code, BAO) oppose.

Appeals process



§ 4. The transition of jurisdiction on any other tax authority of first instance does not affect the jurisdiction of formerly been responsible tax authority of first instance appeal concerning adopted decisions of her.

Jurisdiction dispute



§ 5 (1) of competence disputes between tax authorities to decide the common authority.

(2) in the case of danger in delay, each tax authority has in its operational area to carry out the necessary actions under simultaneous understanding of the other authority.

At the end of the jurisdiction



§ 6. The jurisdiction of a tax authority for the collection of duties ends, except for issuing a notice of delegation, with the time in which other tax authority of the conditions justifying their jurisdiction become aware. The transition of jurisdiction the raked in knowledge is to place; to workers (sec. 47 income tax Act 1988, EStG 1988) this is only required when a predisposition 1988 is still not legally complete ITA according to section 41 in the transition of responsibility. As long as a proposed understanding has not acted, attach even to the unprecedented responsible tax authority can be set so far.

References




As far as other federal laws is referenced in this federal law provisions, these provisions are section 7 (1) in their currently valid version to apply.

(2) if federal legislation refers to provisions repealed by this federal law, the corresponding provisions of this Federal Act in the place of the repealed provisions occur.

(3) as far as from this federal law not different results, are the provisions of the federal tax code to apply.

2 part

The Federal Ministry of finance

Federal Ministry of finance



§ 8 (1) the Federal Ministry of finance is the care of the shops of the top federal administration under the Ministry Act 1986, BMG 1986.

(2) the Federal Minister may establish special organizational units with country-wide or regional scope for finance regulation, insofar as this is organizationally appropriate and serves an enforcement simple and cost saving, as well as the needs of a community-based management. These organizational units operate in their tasks for the Federal Minister of finance.

3 part

The tax and customs administration

1. main piece

General information



Seat and Office area





§ 9. The Federal Minister for finance has regulation to set the seat (the seats) and the Office area of the tax authorities of first instance in organizationally more appropriate, an implementation of simple and cost saving, as well as the needs of a community-based management way to regional points of view.

Delegation of tasks



§ 10 (1) of the Federal Minister of finance can unassign tasks to tax authorities of first instance regulation and transfer these tasks to other tax authorities of first instance if it is organizationally appropriate and serves an enforcement effective, simple and cost saving.

(2) the Federal Minister for finance can set by regulation, that all official acts in connection with the survey in article 15, paragraph 1 Z 1 through 7 listed duties of local authorities within the framework of



1 to make a group of companies or 2 a corporation from an IRS are if it is organizationally appropriate.

(3) the Federal Minister for finance can the responsibilities with customs regulations



1 for accounting, communication and collection of taxes and next door proverbs, 2. to collect excise duties, as well as 3 to carry out the export refunds all or part of the locally competent Customs offices transferred to other Customs offices if this is advisable in the interests of cost-saving, the use of technical AIDS or the swift implementation of the procedure. All other responsibilities which come to the locally competent Customs offices will not be affected.

(4) within the framework of the regulations of this main section of the Federal Minister of finance may order the transition of responsibilities for pending cases at the time of the transfer of jurisdiction.

2. main piece

Tax offices

Management of the Treasury



§ 11. The overall management of the financial Office is made by the Management Board, in particular the organizational, human, economic and financial management of the financial Office is whether. A specialist Board can be placed for the professional leadership of the financial Office him to the side.

Supervisory powers



§ 12 (1) of obtaining for the levying of taxes relevant data can general supervisory measures (sections 143 and 144 BAO), request for assistance (§§ 158 f BAO), as well as the necessary control and evidence protection measures by all tax offices are made. It can also at the imminent danger



1. freezing orders (section 232 BAO) adopted and 2. enforcement actions (§§ 31, 65 ff and 75 tax execution procedure, AbgEO) and 3. precautionary measures (§ 78 AbgEO) be made. In carrying out these acts are the organs as organs of the responsible tax office.

(2) you can be made to the detection of illegal employment of workers and to the monitoring of compliance with the provisions of the Gambling Act of necessary control and evidence protection measures by all tax offices.

(3) in addition, the Federal Minister of finance to the monitoring of compliance with the regulatory provisions by the gambling legal concessionaires of the Tax Office for fees and transaction taxes can enjoy.

1 section

Substantive jurisdiction

Tax offices with General task group



Section 13 (1) be tax authorities with General task circle for their office area



1. the collection of duties (§ 49 para 2 BAO), insofar as this is not through tax regulations other authorities 2. testing the completeness and eligibility, the forwarding of requests on pre tax refund for businesses established in the country in application of article 18 of Directive 2008/9/EC for rules for the refund of value added tax in accordance with the directive 2006/112/EC on not in the Member State of refund , but taxable persons established in another Member State, OJ No. L 44 of February 20, 2008 S. 23, and the delivery of transactions the tax authorities of the other Member States in relation to such applications as well as 3. execution of the tasks assigned to the tax authorities of first instance with the aliens Employment Act, the labour contract law adjustment Act and the gaming Act.

(2) answer fitting in to ongoing by tax authorities tax affairs for transmission to the IRS described in attaching responsibility the tax authorities with General task circle for the entire Federal territory. Exceptions to this are matters of tax enforcement. Forwarding is period while only in those cases where the Tax Office competent for applying is referred to.

Tax offices with extended task group



§ 14. In addition to the General District of the task, the tax offices with extended task group perceive additional tasks in accordance with the following provisions.



Section 15 (1) the Tax Office Vienna 1 / 23 for the competence of the Länder of Vienna, lower Austria and Burgenland as well as Linz tax authorities, Salzburg Stadt, Graz city, Klagenfurt, Innsbruck and Feldkirch is in the area of the country in which they are located:



1. for local authorities, associations of persons and assets within the meaning of the Corporation Tax Act 1988, KStG 1988, excluding associations within the meaning of the Club 2002, as well as small and medium-sized companies with limited liability in the sense of the company law book, UGB, a) the corporate income tax, b) the levying of VAT and c) the Foundation input tax;

2. to a pay the levying of tax subjects listed under z 1) capital gains tax (§§ 93 ff EStG 1988) and b) tax benefits;

3. the collection of income tax, corporation tax and VAT limited taxpayer;

4. the perception of the Affairs of the tax trigger for limited taxable (§§ 99 ff EStG 1988);

5. as a financial official of the permanent establishment (article 81 EStG 1988) the perception of matters of to be made of control subjects referred to in subpara 1 control trigger by the wages;

6. the collection of motor vehicle tax under the Tax Act 1992, KfzStG 1992, the tax subjects referred to in subpara 1;

7. the decomposition and allocation of the tax base of the municipal tax of tax subjects referred to in subpara 1.

(2) change the size characteristics of companies with limited liability according to § 221 para 1 to 3 UGB, commercial code, which regulates the be of the change of this size characteristics apply accordingly with regard to the substantive competence of tax agencies for these societies § 221 paragraph 4.



§ 16. The financial offices in Freistadt Rohrbach Urfahr, Salzburger Land, Graz-Umgebung, Klagenfurt, Innsbruck and Feldkirch is without prejudice to article 19, paragraph 3 Nos. 3 and 4 in addition to their general task circle for the area of the country where they have their headquarters, the survey



1. the stamp and legal fees, 2. capital taxes, 3. the transfer tax, 4. the insurance tax, and 5 of the fire control.



§ 17. The turnover tax of entrepreneurs who run their companies from abroad and domestically is the Finanzamt Graz-Stadt for the entire Federal territory not a permanent establishment does not obtain revenues from the use of real estate located in Germany.



Section 18 (1) is the Finanzamt Bruck Eisenstadt Oberwart for the entire Federal territory the repayment of levies provided for on the basis of international treaties.

(2) the compensation of VAT, electricity and natural gas delivery to international organizations and their entitled compensation responsibility of the Federal Minister of finance.

Tax Office with special task group




Section 19 (1) as a financial official with special task group is a tax office for fees and transaction taxes.

(2) the survey is the Tax Office for fees and transaction taxes for the competence of the Länder of Vienna, lower Austria and Burgenland



1. the stamp and legal fees, 2. capital taxes, 3. the transfer tax, 4. the insurance tax, and 5 of the fire control.

(3) the survey is the Tax Office for fees and transaction taxes for the entire Federal territory



1 the game Bank levy, 2. the concession tax, 3. the insurance tax (para. 2 Z 4) as well as 4 of the fire protection tax (para. 2 Z 5), as far as cases Nos. 3 and 4 neither management nor the seat (residence), a permanent establishment of the insurer or its to accept of the insurance fee agent domestically located in.

2. section

Territorial jurisdiction

Residence tax office



§ 20 (1) residence tax is the tax office, in whose area the raked (§ 77 BAO) a residence (§ 26 para 1 BAO) or in the absence of a residence his habitual residence (§ 26 para 2 BAO) has. Multiple residence in the area of different tax authorities that, in whose area the raked mainly resides applies as a residence tax office.

(2) the residence tax office is responsible



1. for the collection of income tax with unlimited tax liability, 2 for the collection of value added tax, 3. for the survey of employer's contributions (§§ 41 ff equalisation Act 1967) and 4 for the survey of contribution of of Chamber of (§§ 122 and 126 economy Chamber of law 1998 - WCG).

(3) the residence of the Abfuhrpflichtigen IRS is responsible in matters of withholding taxes.

(4) the raked may request for an important reason the delegation (§ 3) on another financial Office is in a permanent establishment of the rightsholders.

Operating revenue



§ 21 (1) operating tax is the tax office, in whose area a body, Association of persons (Group) without legal personality or assets its place of management (§ 27 ABS. 2 BAO) or, if this is not located in the domestic, established domestic has or had.

(2) the operating financial Office is responsible



1. for the collection of corporate income tax of tax subjects referred to in paragraph 1, 2 for the collection of value added tax, 3. for the survey of employer's contributions (§§ 41 ff equalisation Act 1967), 4. for the determination of income (§ 188 BAO) from agriculture and forestry, business and self-employed work and 5 for collecting the levy of the Chamber (§§ 122 and 126 economy Chamber of law 1998 - WCG).

(3) the operation of the Abfuhrpflichtigen IRS is responsible in matters of withholding taxes.

Location Tax Office



§ 22 (1) is able IRS the IRS, in whose area the economic unit (subunit) is located. Covering the area of several tax offices, the tax office, the most valuable part of the economic unit (subunit) is located in the area is as location tax office.

(2) the location financial Office is responsible



1. for the determination of income (§ 188 BAO) from renting and leasing immovable assets and the related collection of VAT and of the employer contribution (§§ 41 ff equalisation Act 1967), provided that no operating income obtained, 2. for the assessment of unit values for economic units or sub-units within the meaning of the assessment Act 1955 and 3rd for the decomposition of the unit values for tax purposes and for the collection of taxes including the fixing and decomposition of Steuermessbeträge.

Limited tax liability



section 23. For the collection of income tax or corporation tax of limited taxable, the IRS is jurisdiction of taxable immovable property is in; so the jurisdiction this is true for several financial offices, or the raked in Germany has no immovable property, is determined No. 3 according to § 25.

Fees and transfer taxes



Section 24 (1) for collecting the stamp and legal fees, as well as capital taxes, with the exception of company tax, is jurisdiction the tax office, area in which first a financial official of the only taxable facts gained knowledge.

(2) for the charging of capital duty the IRS is jurisdiction, in whose area the company its Executive Board or, if the Executive Board not domestically, has its headquarters.

(3) for the collection of the tax, the IRS is jurisdiction, in whose area the property (the most valuable part of the plot) is situated. Several plots are located in the area of tax offices, is part of real estate transfer tax act acquisition operations in accordance with § 1 para. 3 in 1987 to the assets of the company so that IRS is jurisdiction, the most valuable part of the property is in.

(4) for the collection of the insurance and fire protection taxes, the IRS is jurisdiction, is representative in its place of management, of the seat (residence) or the economically most important domestic permanent establishment of the insurer or its to accept of the insurance fee.

Subsidiarzustaendigkeit



§ 25. As far as nothing else is determined over the territorial jurisdiction of the tax authorities, this is



1. in matters relating to an immovable good: according to the situation of the goods;

2. in matters relating to the operation of a company or other ongoing activity: according to the place from which the company is operated or the activity performed, has been or will;

3. in other matters: according to the last place of residence (seat) of the taxable, failing or in danger in delay, after obtaining knowledge of the only taxable facts. Several tax offices as locally competent tax offices into account, come the jurisdiction is determined after the first cause for intervention.

3. main piece

Customs offices

Management of the Customs Office



section 26. The overall management of the Customs Office is made by the Management Board, in particular the organizational, human, economic and financial management of the Customs Office is whether. A specialist Board can give him for the professional leadership of the Customs Office and a managers of number of are put aside for the professional leadership of a paying agent pursuant to § 27 para. 3.

Substantive jurisdiction



Section 27 (1) are the Customs offices for their office area, without prejudice to the competence of other authorities and of the tasks entrusted to the Customs offices through other legislation



1. the enforcement of customs law (§§ 1 and 2 customs law implementation law, ZollR-DG), 2. the levying of excise duties, 3. the enforcement of the tobacco monopoly law of 1996, TabMG 1996, 4. the elevation of the old expense fee and 5. the enforcement of the common organisation of the market including the export refunds, unless the Customs authorities are responsible.

(2) the municipalities are excluded from the task group of Customs offices in matters of para 1 Z 1 Z 3 and Z 5 Jungholz (Tirol) and Mittelberg (Vorarlberg).

(3) the Federal Minister for finance has regulation for the implementation of the procedure for export refunds in the context of the market regulation law, if the export declaration has been accepted by an Austrian Customs Office to set up a paying agency in accordance with the applicable Community rules.

(4) for the performance of their duties customs offices may, if it is organizationally appropriate



1. If there is an economic need, 2. on the basis of international agreements, as well as 3. for approval a by-way traffic as per § 21 ZollR-DG on this byway customs offices set up.



The establishment of Customs offices is in an appropriate manner to be published.

Territorial jurisdiction



Section 28 (1) the territorial jurisdiction of Customs offices are governed by the customs legislation.

(2) for the collection of excise duties, as far as these are to rise not on the occasion of the import, is, if not otherwise determined, the Customs jurisdiction, the offence is carried out in the area, to which the tax liability is linked. Can not be determined, where this was realised, so that customs jurisdiction, which first becomes aware of the taxable matter.

4. main piece

Financial law enforcement



section 29. The tax offices and customs offices as a financial penalty authorities of first instance jurisdiction is governed by the financial Penal Code, FinStrG.

4 part

Entry into force, transitional and final provisions



Entry into force






30. (1) this federal law, tax administration organization act 2010 - AVOG 2010, Federal Law Gazette I no. 9/2010, effective with July 1, 2010. At the same time is the Federal law of 13 December 1974, BGBl. No. 18, as amended by the Federal law of June 17, 2009, Federal Law Gazette I no. 52/2009, on building the levy management of the Federal Tax Administration Organization Act - AVOG, override. Does not affect the statutory regulations and international contracts that assign tasks to the authorities listed in this Federal Act, remain that within or outside the tax administration.

(2) Regulations under this Federal Act in its amended can be adopted from the day following its publication; they may not however into force prior to the required legal provisions.

Transitional arrangements



Section 31 (1) as far as tasks by the Finance Directorate of land or financial land divisions (§ 2 as amended by Federal Law Gazette I no. 124/2003) to perceive were not on special organizational units within the meaning of § 8 paragraph 2 transferred, are by the Customs offices for the tasks entrusted to them, to perceive in all other cases by tax authorities defined in article 13 defined in § 27.

(2) the responsibilities of the main customs office or the main customs the Customs offices defined in section 27 shall be replaced.

(3) a tax authority until June 30, 2011 attaching placed, the tax authority only on the basis of the provisions of this Federal Act changing the substantive jurisdiction is no longer responsible for their treatment, forward them to the competent tax authority not at risk of the applicant has to be if not the intervening party is already been set before inserting his argument relating to the modification of the substantive jurisdiction of a tax authority informed.

(4) the collection of inheritance tax and gift tax is the tax office in accordance with section 16 or section 19, paragraph 2.



Enforcement





§ 32. The Federal Minister of finance is entrusted with the execution of this Federal Act.

Article 2 (Amendment to the income tax Act 1988)

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by Federal Law Gazette I no. 151/2009, is amended as follows:

1. in article 81, paragraph 2, the phrase "in accordance with section 57 of the federal tax code" is removed.

2. in article 96, paragraph 2, the bracket expression "(§ 59 Bundesabgabenordnung) is in the first sentence" deleted without replacement, and in the second sentence the phrase "is collecting the Tax Office Vienna 1/23 for paying agents in the provinces of Vienna, lower Austria and Burgenland as well as Linz tax authorities, Salzburg City, Graz city, Klagenfurt, Innsbruck and Feldkirch for paying agents in the respective Federal States," by the phrase "that tax authorities is locally responsible for the survey ", in which the paying agent is" replaced.

3. in § 99 para 3 is in the first sentence the word "operating tax office" replaced by the word "Taxman", as well as the bracket expression "(§ 59 Bundesabgabenordnung)" deleted without substitution.

4. in section 99a para 8 is the phrase "according to § 59 BAO" deleted without substitution.

5. in article 101, paragraph 1, the parenthetical expressions (§ 59 of the federal tax code) and (article 55 of the federal tax code) are removed.

Article 3 (Amendment of the Foundation to tax law)

The to tax Foundation, Federal Law Gazette No. 699/1991, last amended by Federal Law Gazette I no. 2/2008 is amended as follows:

1. in the articles 13 para 1 and 2, the phrase "in accordance with section 58 of the federal tax code for the acquiring Corporation Tax Office" is replaced by the phrase "Tax Office for the corporation tax of the acquiring Corporation".

2. in article 24, paragraph 1 Z 2 replaced the word sequence "that takes the place of the competent tax office pursuant to section 58 of the federal tax code the message at the Finance Office in accordance with article 54 of the federal tax code" "The message at the tax office responsible for the determination of the income of the partnership has to be carried out" with the phrase.

3. in section 28 the word order replaces "that takes the place of competent tax office in accordance with section 58 of the federal tax code the message in which pursuant to §§ 54 to 56 or 58 of the federal tax code tax office" "The message which for the purpose of determining of the income of the partnership to be shared to be competent tax office has" the phrase.

4. at paragraphs 38, b paragraph 3 and 38e para 4 is replaced the phrase "in accordance with section 58 of the federal tax code for the splitting corporate finance office" by the phrase "Tax Office for collecting the decomposing body corporate income tax".

5. in the transitional and final provisions in section 3 of the UmgrStG is lit in no. 6. h replaced the phrase "before January 1, 2010" by the phrase "before January 1, 2012".

Article 4 (Amendment of the fees Act 1957)

The fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 135/2009, is amended as follows:

1 in § 14 tariff post 15 para 3 is in the second sentence after the phrase "Tax Office for fees and transaction taxes" the phrase "in Vienna" without substitution deleted.

2. in section 37 24 the following paragraph is added:

"(24) § 14 tariff post 15 para 3 as amended by Federal Law Gazette I no. 9/2010 effective with July 1, 2010."

Article 5 (Amendment of the capital tax act 1934)

The capital tax act 1934 dRGBl. I S 1058/1934, last amended by Federal Law Gazette I no. 52/2009, is amended as follows:

In Article 10a, paragraph 2 the word is inserted before the word "Taxman" "responsible" and the bracket expression "(§ 66 Abs. 2 BAO)" deleted without substitution.

Article 6 (Amendment of the insurance Control Act 1953)

The Insurance Tax Act 1953, BGBl. No. 133/1953, as last amended by Federal Law Gazette I no. 52/2009, is amended as follows:

1 to § 6 section 3 No. 7 in the sixth set before the word "Tax" the word "competent" inserted and the bracket expression "(§ 7 Abs. 1 Kraftfahrzeugsteuergesetz 1992, BGBl. Nr. 449)" deleted without substitution.

2. in article 8, paragraph 6 the phrase "in Vienna" is removed in the second sentence after the phrase "Tax Office for fees and transaction taxes".

3. in article 12, paragraph 3, is the last digit of "16" before section 4 labeled "17" and is attached following Z 18:



"18 § 8 paragraph 6 as amended by Federal Law Gazette I no. 9/2010 effective with July 1, 2010."

Article 7 (Amendment of the fire protection tax Act 1952)

The fire control law in 1952, BGBl. No. 198/1952, as last amended by Federal Law Gazette I no. 59/2001, is amended as follows:

1. in article 6, paragraph 4 the phrase "in Vienna" is removed in the third set after the phrase "Tax Office for fees and transaction taxes".

2. in article 9 the following paragraph 8 is added:

"(8) section 6 (4) in the version of Federal Law Gazette I no. 9/2010 effective with July 1, 2010."

Article 8 (Amendment of the road tax Act 1992)

The road tax Act 1992, BGBl. No. 449/1992, as last amended by Federal Law Gazette I no. 64/2007, is amended as follows:

Article 7, paragraph 1 reads:

"(1) for motor vehicles registered in a domestic approval the residence or operating revenue of the tax debtor is locally responsible for the tax under this Federal Act."

Article 9 (Amendment of the equalisation Act 1967)

The equalisation Act 1967, BGBl. No. 376/1967, as last amended by Federal Law Gazette I no. 52/2009, is amended as follows:

1. under section 30f paragraph 6 is the phrase "pursuant to section 17a (4) tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975," deleted without substitution.

2. in the sections 30, the phrase "fixed pursuant to Article 17a, paragraph 4 AVOG" is removed h paragraph 2, 31 c, para. 2, 4, 5 and 6, 31d para 4 and 31e.

3. in article 43, paragraph 1, the phrase 'section 57, subsection 2, of the federal tax code shall apply to the territorial jurisdiction' is replaced by "The survey of employer contribution the residence, operation or location tax office is responsible for locally".

4. in article 55, 15 the following paragraph shall beadded:

"I 9/2010 contact no. (15) §§ 30f paragraph 6, 30 h 2 and 31 c para 2, 4, 5 and 6, 31d 4, 31e 43 para 1 in the version of Federal Law Gazette July 1, 2010 in force."

Article 10 (change of the federal tax code)

The Federal charge said, Federal Law Gazette No. 194/1961, as last amended by Federal Law Gazette I no. 52/2009, is amended as follows:


1. in article 1, paragraph 1, the words "and posts" are eliminated.

2. in article 3, paragraph 1 takes the place of the citation "§ 2 lit. a"quoted"article 2 lit. a and c".

3. in article 50, paragraph called "(1)" and paragraph 2 are eliminated.

4. section 51 is eliminated.

5. § 52 (and the heading before section 52) are:

"2. jurisdiction of federal tax authorities



§ 52. "Unless otherwise determined, the provisions of the tax administration Organization Act are relevant AVOG 2010 and of the Federal Act on the independent financial Senate - UFSG to the jurisdiction of the federal tax authorities 2010 -."

6 §§ 52a accounts for up to 68, as well as the paragraphs 71 to 75.

7. the headings before section 53 and that according to article 73 are eliminated.

8. before article 70 following heading shall be inserted:

"3 Subsidiarzuständigkeit".

9. in article 70, the last sentence is no. 3.

10. in paragraph 76, paragraph 1 lit. occurs at the point of the phrase "their Mündels or curatorship" the phrase "her with custody of Constitution person, your receiver or one of its curatorship".

11. in paragraph 84 of the parenthetical expression (partnerships) is in paragraph 1 after the word "Persons" and the parenthetical expression (partnership) is inserted in paragraph 2, after the word "Person".

12 section 120 is amended as follows:

a) paragraph 1 is as follows:

"(1) the taxpayers have to show the IRS all circumstances that change the VAT or taxes of the assets giving rise to personal tax liability, with respect to the income tax, the corporation tax, or quit. You have to display also the Elimination of requirements for the exemption from such a levy to the tax office."

(b) in paragraph 2 the word "Tax" is replacing the phrase "Duties of sales".

13. in section 121a paragraph 7 eliminates the citation "in accordance with article 3, paragraph 1 tax administration Organization Act".

14 paragraph 125 paragraph 6:

"(6) responsible for notices referred to in paragraph 1 the last sentence and paragraph 4 is the tax office, which is the collection of income tax or corporation tax or the statement of income (section 188) of the entrepreneur."

15. in article 128, paragraph 4 the phrase "The tax responsible for the collection of the VAT." takes the place of the phrase "The taxman"

16. in section 160, paragraph 3 the phrase "of the tax office responsible for the corporate income tax" takes the place of the phrase "the responsible for the collection of taxes from the income and assets tax office (section 58)".

17. in article 191, par. 5, first sentence is the word "Document" in the place of the word "Document".

18. in article 209, paragraph 1 the last sentence takes the place of the citation "§ 32 para 3 VStG" quoted "§ 32 para 2 VStG".

19. in article 215, paragraph 1 and in paragraph 217 first sentence appear para 5 the word "Conduct (§ 213)" instead of the phrase "Conduct in accordance with section 213".

20. in Article 229a, para. 3 the phrase "Income tax or corporation tax" takes the place of the phrase "Tax on income".

21. in article 240, paragraph 3 the following records take the place of the last sentence:



"The procedure regarding the repayment of the tax authority is responsible for, is whether the levy concerned. Applies to the request made in the income tax law regulated withholding taxes, so the IRS for the procedure regarding the repayment is jurisdiction, is whether the levying of income tax or corporation tax of the applicant."



22 section 240a is eliminated.

23. in paragraph 323 24 the following paragraph is added:

"Contact July 1, 2010 override (24) the paragraphs 51, 52a and 68, as well as the paragraphs 71 to 75. section 63 is to continue to apply for the collection of inheritance tax and gift tax.

24 Article 323a is amended as follows:

(a) in paragraph 1, the second sentence reads Z 5:

"The respective national statutes apply to claims or credits as a result of a review undertaken according to national regulations in the year 2010, if the beginning; the official act before January 1, 2010 in this case section 209 is valid only from 1 January 2011."

b) § 3 No. 7 is as follows:



"7 section 187a Tyrolean country tax code".

Article 11 (change of financial criminal law)

The financial criminal law, BGBl. No. 129/1958, as last amended by Federal Law Gazette I no. 20/2009 is amended as follows:

1 in § 58 para 1 lit. e is removed after the phrase "Tax Office for fees and transaction taxes", the phrase "in Vienna".

2. in section 265 m 1n the following paragraph is inserted after paragraph 1:

(1n) article 58, paragraph 1 lit. e as amended by Federal Law Gazette I no. 9/2010 effective with July 1, 2010."

Article 12 (Amendment of the broadcasting fees Act)

The licence fee Act, Federal Law Gazette I no. 159/1999, as last amended by Federal Law Gazette I no. 71/2003, is amended as follows:

In article 6, paragraph 1, the phrase "the locally competent financial country Division" is replaced by the phrase "the competent tax office".

Article 13 (Amendment of the compensation law CSSR)

The compensation law of CSSR, BGBl. No. 452/1975, amended by Federal Law Gazette I no. 125/1997, is amended as follows:

1. in article 38, the phrase "the Division of financial land for Vienna, lower Austria and Burgenland from this" is replaced by the phrase "the competent tax office by this".

2. in article 39, paragraph 1, the phrase "The Division of financial land for Vienna, lower Austria and Burgenland" is replaced by the phrase "The competent tax office".

3. in article 40, paragraph 1, and article 42, paragraph 1, the phrase "the Division of financial land for Vienna, lower Austria and Burgenland" is replaced by the phrase "the competent tax office".

4. in article 40, paragraph 1 Z 1, the phrase no longer is "the financial land division in her" by the phrase "the IRS no longer to be" replaced.

5. in article 42, paragraph 2, the phrase "the Division of financial land for Vienna, lower Austria and Burgenland" is replaced by the phrase "the competent tax office".

Article 14 (Amendment of the EC enforcement assistance Act)

The EC enforcement assistance Act, Federal Law Gazette No. 658/1994, amended by Federal Law Gazette I no. 132/2002, is amended as follows:

1. in section 2, paragraph 2, the phrase is in the first sentence "the financial land Directorate, with respect to the value added tax from the tax office, the (the)" by the phrase "the tax office, the" replaced.

2. in article 2, paragraph 2, the phrase is in the second sentence "the financial land Directorate, with respect to the value added tax the" replaced by the word "The".

3. in article 2, paragraph 3, the word "Main customs offices" is replaced by the word "Customs".

4. in article 4, paragraph 3, the word "Main customs offices" is replaced by the word "Customs".

Fischer

Faymann

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