Advanced Search

Reorganization Of The Jurisdiction Rules In Tax Matters

Original Language Title: Neuordnung der Zuständigkeitsregelungen in Abgabensachen

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

9. Federal Law, which enacted the Federal Act on the Structure and Responsibility of the Federal Tax Administration (Law on the Administrative Law of the Federal Republic of Germany 2010-AVOG 2010), as well as the Income Tax Act 1988, which The Federal Tax Act of 1957, the Capital Traffic Tax Act of 1934, the Insurance Tax Act of 1953, the Fire Protection Tax Act in 1952, the Motor Vehicle Tax Act 1992, the Family Law Balancing Act 1967, the Law on the Law of the Family Lasts. Federal Tax Code, the Finance Criminal Law, the Broadcasting Law, the Act of the Federal Republic of Germany CSSR compensation law and the EC law on enforcement of enforcement law are amended-federal law on the reorganisation of the jurisdiction rules in cases of duty

The National Council has decided:

table of contents

Article 1 (Federal Law on the Structure and Responsibility of the Federal Tax Administration-Duties Management Organisation Act 2010-AVOG 2010)

Article 2 (Amendment of the Income Tax Act 1988)

Article 3 (amendment of the Reformation Tax Act)

Article 4 (Amendment of the Fees Act 1957)

Article 5 (Amendment of the Capital Traffic Tax Act 1934)

Article 6 (Amendment of the Insurance Tax Act 1953)

Article 7 (Amendment of the Fire Protection Tax Act 1952)

Article 8 (Amendment of the Motor Vehicle Tax Act 1992)

Article 9 (Amendment of the Family Law Compensatory Act 1967)

Article 10 (Amendment of the Federal Tax Code)

Article 11 (amendment of the Financial Criminal Law)

Article 12 (Amendment of the Broadcasting Law)

Article 13 (Amendment of the Compensation Act CSSR)

Article 14 (Amendment of the EC Enforcement Assistance Act)

Article 1 (Federal Law on the Structure and Responsibility of the Federal Tax Administration-Duties Management Organisation Act 2010-AVOG 2010)

table of contents

Part 1

General provisions

§ 1.

Terms

§ 2.

Gender neutrality

§ 3.

Delegation

§ 4.

Appointment procedure

§ 5.

Competence dispute

§ 6.

End of competence

§ 7.

References

Part 2

The Federal Ministry of Finance

§ 8.

Federal Ministry of Finance

Part 3

Tax and customs administration
1. Main item
General

§ 9.

Seat and office

§ 10.

Transfer of tasks

2. Main piece
Financial offices

§ 11.

Management of the financial office

§ 12.

Powers of control

Section 1

Objective competence

§ 13.

Financial offices with a general remit

§ § 14. to 18.

Financial Offices with extended task price

§ 19.

Financial Office with special task price

Section 2

Local competence

§ 20.

Residence Tax Office

§ 21.

Operating Tax Office

§ 22.

Position Tax Office

§ 23.

Limited tax liability

§ 24.

Charges and traffic taxes

§ 25.

Subsidiarity

3. Main piece
Customs offices

§ 26.

Management of the customs office

§ 27.

Objective competence

§ 28.

Local competence

4. Main piece

§ 29.

Financial penalty authorities

Part 4
Entry into force, transitional and final provisions

§ 30.

entry into force

§ 31.

Transitional arrangements

§ 32.

Enforcement

Part 1

General provisions

Terms

§ 1. (1) The objective of the competent authority shall be governed by the duties of the tax authority established by the nature of the charge and administrative matter.

(2) Local competence shall be governed by territorial considerations which, in the case of the performance of a number of competent tax authorities, shall be the responsibility of the tax authority.

Gender neutrality

§ 2. In so far as the names used in this Federal Act refer to natural persons, the chosen form shall apply to both sexes.

Delegation

§ 3. For reasons of expediency, in particular with a view to simplifying or speeding up the procedure, the competent authority of the discharge authority of the first instance may, for the purpose of collecting a charge, notify a different authority of first instance (Delegation Notice) determine, unless the overriding interests of the party (Section 77 of the Federal Tax Code, BAO) stand in the way of the party.

Appointment procedure

§ 4. The transfer of responsibility to another authority of the first instance is without prejudice to the responsibility of the first instance of the discharge authority, which has been previously competent, in the appeal proceedings relating to the proceedings which it has adopted.

Competence dispute

§ 5. (1) The common upper authority shall decide on jurisdiction disputes between the tax authorities.

(2) In the event of a risk of default, each tax authority shall carry out the necessary official acts in its area of office, with the simultaneous understanding of the other authority.

End of competence

§ 6. The responsibility of a levy authority for the levying of charges shall end except when a delegation certificate is released, at the time when another tax authority becomes aware of the conditions on which it is competent to obtain the responsibility. The transfer of responsibility to the person concerned must be informed; this is only necessary in relation to employees (§ 47 of the Income Tax Act 1988, EStG 1988) if an apportionment under Section 41 of the EStG 1988 in the case of the transfer of jurisdiction is still is not legally closed. As long as an agreement has not been reached, it is also possible to point to the discharge authority which has been previously in charge.

References

§ 7. (1) Where reference is made in this Federal Act to provisions of other federal laws, these provisions shall be applied in their respectively applicable version.

(2) In the event of federal legislation being subject to provisions repealed by this Federal Act, the relevant provisions of this Federal Act shall replace the repealed provisions.

(3) Unless otherwise provided by this Federal Act, the provisions of the Federal Tax Code shall apply.

Part 2

The Federal Ministry of Finance

Federal Ministry of Finance

§ 8. (1) The Federal Ministry of Finance is responsible for running the business of the supreme federal administration in accordance with the Federal Ministries Act 1986, BMG 1986.

(2) The Federal Minister of Finance may establish special organisational units with a nationwide and/or regional scope of action with a regulation, to the extent that this is expedient in terms of organization and a simple and cost-saving enforcement such as: is also serving the needs of a citizen-friendly administration. These organisational units will work for the Federal Minister of Finance in the performance of their duties.

Part 3

Tax and customs administration

1. Main item

General

Seat and office

§ 9. With a regulation, the Federal Minister of Finance has the seat (the seats) and the office of the tax authorities of the first instance in an organisational, simple and cost-saving manner, as well as the needs of a middle-class citizen. To establish management according to regional criteria.

Transfer of tasks

§ 10. (1) The Federal Minister of Finance may, by means of a Regulation, repeal the assignment of tasks to the tax authorities of the first instance and delegate these tasks to other tax authorities of the first instance if it is appropriate to organize and to carry out a effective, simple and cost-saving enforcement.

(2) The Federal Minister of Finance may lay down, by means of a regulation, that all acts relating to the collection of the duties of entities listed in Article 15 (1) (1) to (7) in the framework of the

1.

a group or

2.

of a group

should be carried out by a tax office, if it is appropriate to organise it.

(3) The Federal Minister of Finance may, by means of a Regulation for the customs office, be responsible for

1.

for the accounting, notification and collection of charges and secondary claims,

2.

on the collection of excise duties, and

3.

for the implementation of export refunds,

transferred, in whole or in part, to other customs offices by the local customs authorities, where this is appropriate in the interests of saving costs, using technical aids or speedy implementation of the procedure. This does not affect all the other powers which are given to the local customs authorities.

(4) Within the framework of the regulations of this body, the Federal Minister of Finance may order the transfer of responsibilities also to proceedings pending at the time of the transition of jurisdiction.

2. Main piece

Financial offices

Management of the financial office

§ 11. The overall management of the financial office is carried out by the Management Board, which is responsible in particular for the organisational, staffing, economic and financial management of the financial office. He/she may be presented to a specialist management team for the technical management of the financial office.

Powers of control

§ 12. (1) General oversight measures (§ § 143 and 144 BAO), requests for assistance (§ § 158 f BAO) as well as the necessary control and evidence protection measures from all financial offices may be used for the collection of data relevant for the collection of charges. shall be made. 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 of the duties executive order, 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.

(2) 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.

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

Section 1

Objective competence

Financial offices with a general remit

§ 13. (1) Offices of the general public sector shall be responsible for their official duties

1.

the levying of charges (section 49 (2) of the BAO), in so far as they are not transferred by other authorities by means of tax rules;

2.

the verification of completeness and admissibility, the forwarding of applications for pre-tax refunds for entrepreneurs established in the country in application of Article 18 of Directive 2008 /9/EC on the refund of value added tax, in accordance with the Directive 2006 /112/EC to taxable persons not established in the Member State of refund but established in another Member State, OJ L 327, 22.12.2006, p. No. 23., and the service of charges by the tax authorities of the other Member States with regard to such requests, and

3.

the enforcement of the duties assigned to the tax authorities of the first instance with the Foreigners Employment Act, the Labour Contract Law Adaptation Act and the Gambling Act.

(2) For the whole of the Federal territory, the financial offices of the general public sector shall be responsible for receiving in the tax matters to be completed by financial offices for forwarding to the tax office designated in the affixing. Exceptions to this are matters concerning the execution of duties. The forwarding is only in those cases in which the tax office responsible for the application is designated.

Financial Offices with extended task price

§ 14. In addition to the general group of tasks, the financial offices with an extended task circle shall carry out additional tasks in accordance with the following provisions.

§ 15. (1) The Finanzamt Wien 1/23 for the area of the countries Vienna, Lower Austria and Burgenland as well as the financial offices Linz, Salzburg-Stadt, Graz-Stadt, Klagenfurt, Innsbruck and Feldkirch in the area of the country in which they have their registered office is responsible for:

1.

for corporate bodies, personal associations and property funds within the meaning of the Corporate Tax Act 1988, KStG 1988, other than associations within the meaning of the Vereinsgesetz 2002 as well as small and medium-sized companies with limited liability in the sense of the Corporate Code, UGB,

a)

the collection of corporation tax,

b)

the collection of turnover tax and

c)

the collection of the Foundation's entry tax;

2.

the levying of the taxable persons referred to in Z 1

a)

Capital gains tax (§ § 93 ff EStG 1988) and

b)

Levy of grants;

3.

The collection of income tax, corporate income tax and sales tax is limited to tax obligations;

4.

The performance of tax-deductiy matters in the case of limited taxable persons (§ § 99 et seq. EStG 1988);

5.

as the financial office of the permanent establishment (Section 81 of the EStG 1988), the performance of the tax deductions from the working wage to be received by the taxable persons referred to under Z 1;

6.

the collection of vehicle tax in accordance with the Motor Vehicle Tax Act 1992, KfzStG 1992, the tax subjects referred to in Z 1;

7.

the disintegration and allocation of the tax base of the municipal tax of the tax subjects referred to in Z 1.

(2) Changing the size characteristics of companies with limited liability in accordance with § 221 (1) to (3) of the German Commercial Code (UGB) shall be subject to the factual competence of the financial offices for these companies § 221 (4) of the UGB (German Commercial Code), which is the effective date of the change of these size characteristics, to apply it in a reasonable way.

§ 16. Without prejudice to § 19 (3) (3) and (4), the financial offices of Freistadt Rohrbach Urfahr, Salzburg-Land, Graz-environs, Klagenfurt, Innsbruck and Feldkirch are responsible for the area of the country in which they are located, in addition to their general duties. , the survey

1.

the stamp and legal fees,

2.

the capital traffic tax,

3.

the basic value tax,

4.

the insurance tax and

5.

the fire protection tax.

§ 17. The Finanzamt Graz-Stadt (Finanzamt Graz-Stadt) is responsible for the collection of turnover tax for entrepreneurs who operate their business from abroad and neither have a permanent establishment in Germany nor do they have a turnover from the use of a domestic company. are in the form of land.

§ 18. (1) The financial office of Bruck Eisenstadt Oberwart is responsible for the repayment of duties on the basis of international agreements for the entire federal territory.

(2) The remuneration of the sales tax, electricity and natural gas supply to international organisations and their compensation entitled to remuneration is the responsibility of the Federal Minister of Finance.

Financial Office with special task price

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

(2) The tax office for fees and traffic taxes is responsible for the area of the countries of Vienna, Lower Austria and Burgenland.

1.

the stamp and legal fees,

2.

the capital traffic tax,

3.

the basic value tax,

4.

the insurance tax and

5.

the fire protection tax.

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

1.

the Toy levy,

2.

the concession levy,

3.

the insurance tax (para. 2 Z 4) and

4.

the fire protection tax (para. 2 Z 5),

where, in cases of Z 3 and 4, neither the management nor the place of residence of the insurer nor the place of business of the insurer or of the person authorized to receive the insurance charge is situated in the territory of the country.

Section 2

Local competence

Residence Tax Office

§ 20. (1) The office of residence is the tax office, in the area of which the payer (§ 77 BAO) has a residence (§ 26 para. 1 BAO) or, in the absence of a place of residence, his habitual residence (§ 26 para. 2 BAO). In the case of multiple residence in the area of various tax offices, the residence tax office is the one in whose area the person who is subject to the charge is predominantly held.

(2) The residence tax office shall be responsible for:

1.

for the collection of personal income tax on unrestricted tax liability,

2.

for the collection of turnover tax,

3.

for the collection of the service contributions (§ § 41 et seq. et seq. of the Family Law Compensatory Act 1967);

4.

for the collection of the chamber circulation (§ § 122 and 126 Economic Chamber Act 1998-WKG).

(3) The residence tax office of the person liable to pay the goods is responsible for matters relating to the tax deductitiy.

(4) For important reasons, the person subject to the charge may request the delegation (§ 3) to another tax office, in the area of which a place of business of the person liable to pay is located.

Operating Tax Office

§ 21. (1) The tax office is the tax office, in the area of which a corporation, association of persons (personal community) without its own legal personality or assets fund its place of management (§ 27 para. 2 BAO) or, if this is not in the Domestically located, has or had its domestic seat.

(2) The operating tax office shall be responsible for:

1.

for the collection of corporation tax on the tax subjects referred to in paragraph 1,

2.

for the collection of turnover tax,

3.

for the collection of the service contributions (§ § 41 et seq. of the Family Law Balancing Act 1967),

4.

for the determination of income (§ 188 BAO) from agriculture, forestry, business and self-employed work, as well as

5.

for the collection of the chamber circulation (§ § 122 and 126 Economic Chamber Act 1998-WKG).

(3) The operating tax office of the person liable to pay the goods shall be responsible for matters relating to the departure taxes.

Position Tax Office

§ 22. (1) Situation finance office is the tax office, in whose area the economic unit (subunit) is located. If the latter extends to the area of several financial offices, the financial office in whose area the most valuable part of the economic unit (subunit) is located shall be deemed to be the financial office of the financial office.

(2) The Situation Tax Office shall be responsible for:

1.

for the determination of the income (§ 188 BAO) from leasing and leasing of immovable property and the related collection of the turnover tax and the service contribution (§ § 41 et seq. et seq. of the Family Law Balancing Act 1967), unless operational income shall be achieved,

2.

for the determination of the unit values for economic units or subunits within the meaning of the 1955 Assessment Act, and

3.

for the dismantling of the unit values for the purposes of the basic tax and for the collection of the basic tax, up to and including the fixing and dismantling of the tax amounts.

Limited tax liability

§ 23. For the purposes of the collection of income tax or corporation tax, taxable persons shall be the competent tax office in the area of which immovable property of the person liable to pay is situated; shall apply to several financial offices or has the taxable person does not have immovable property domestiously, according to § 25 Z 3.

Charges and traffic taxes

§ 24. (1) For the collection of the stamp and legal fees as well as the capital traffic taxes, with the exception of the company tax, the tax office is responsible locally, in the area of which a tax office first of the facts liable to be subject to the payment of the tax Knowledge gained.

(2) For the purposes of the collection of the company tax, the tax office is locally competent, in the area of which the company has its head office or, if the management is not domestiy, its head office.

(3) For the collection of the basic advertising tax, the tax office is locally responsible, in the area of which the property (the most valuable part of the property) is located. If, in the case of acquisition operations in accordance with Article 1 (3) of the Basic Value Tax Act 1987, a number of plots of land belonging to different tax offices belong to the company's assets, then the tax office in whose area the property is situated is responsible for the is the most valuable part of the land.

(4) The tax office is responsible for the collection of the insurance tax and the fire protection tax, in the area of which the place of management, of the seat (residence) or of the economically most important domestic establishment of the institution of the Insurer or his authorized representative to receive the insurance charge.

Subsidiarity

§ 25. Unless otherwise determined by the local jurisdiction of the tax authorities, the authorities shall

1.

in matters relating to an immovable property: according to the situation of the good;

2.

in matters relating to the operation of an undertaking or other permanent activity: the place from which the undertaking is operated or the activity has been or is to be carried out;

3.

in other matters: after the last place of residence (seat) of the person liable to discharge, in the absence of such person or in the event of danger in default, after gaining knowledge of the facts of the case which may be subject to a discharge. Where a number of financial offices are considered to be locally competent financial offices, the competence shall be determined after the first cause of intervention.

3. Main piece

Customs offices

Management of the customs office

§ 26. The general management of the customs office is carried out by the Board of Management, which is responsible in particular for the organisational, staffing, economic and financial management of the customs office. He/she may be appointed for the professional management of the customs office and a head of the paying agent for the professional management of a paying agent according to § 27 (3).

Objective competence

§ 27. Without prejudice to the competence of other authorities and to the duties assigned to the customs authorities by other legislation, the customs office shall be responsible for the duties of the customs office.

1.

The enforcement of customs law (§ § 1 and 2 of the Customs Law-Implementing Act, Customs R-DG),

2.

the levying of excise duties,

3.

The 1996 Tobacco monopoly law, TabMG 1996,

4.

the collection of the Altlastenbeicontributor and

5.

the enforcement of the common organisation of the market organisation, including export refunds, to the extent that the customs authorities are competent.

(2) The local communities Jungholz (Tyrol) and Mittelberg (Vorarlberg) are excluded from the duty cycle of the customs offices in matters relating to subsection 1 Z 1 to Z 3 and Z 5.

(3) The Federal Minister of Finance has a Regulation for the implementation of the procedure for export refunds in accordance with the provisions of the Rules of Procedure, where the export declaration has been accepted by an Austrian customs office, in accordance with the conditions laid down in the to set up a paying agency.

(4) In order to carry out their duties, customs offices may, where appropriate, be appropriate to the organisation of the customs office;

1.

in the event of an economic need,

2.

on the basis of international agreements, and

3.

for the approval of a branch transport pursuant to § 21 ZollR-DG on this side-way

Set up customs offices.

The establishment of customs offices shall be made available in a suitable manner.

Local competence

§ 28. (1) The local jurisdiction of the customs offices shall be determined in accordance with the customs legislation.

For the purposes of the collection of excise duties, in so far as they are not to be collected on the occasion of importation, unless otherwise specified, the customs office shall be responsible for the place where the obligation to discharge the goods is carried out. is attached. Where it is not possible to establish where it has been carried out, the customs office which first becomes aware of the facts of the case subject to the issue shall be competent.

4. Main piece

Financial penalty authorities

§ 29. The responsibility of the financial offices and customs offices as financial authorities of the first instance is regulated in the Financial Criminal Law, FinStrG.

Part 4

Entry into force, transitional and final provisions

entry into force

§ 30. (1) This Federal Act, Duties Administrative Organisation Act 2010-AVOG 2010, BGBl. I N ° 9/2010, will enter into force on 1 July 2010. At the same time, the Federal Act of 13 December 1974, BGBl. No. 18, in the version of the Federal Act of 17 June 2009, BGBl. I n ° 52/2009, on the establishment of the Federal Tax Administration, the Tax Administration Organization Act (AVOG), except for the Force. This is without prejudice to the other statutory provisions and international treaties which assign tasks to the authorities listed in this Federal Act that are within or outside the tax administration.

(2) Regulations on the basis of this Federal Act, as amended, may be adopted from the date on which they are held; however, they may not enter into force before the provisions of the law to be implemented.

Transitional arrangements

§ 31. (1) To the extent that tasks are carried out by the Department of Finance or the Department of Finance (§ 2 in the version prior to the Federal Law BGBl. I n ° 124/2003), which are not transferred to special organisational units within the meaning of section 8 (2), these are from the customs offices defined in § 27 for the tasks assigned to them, in all other cases from the customs offices defined in § 13 shall be carried out by defined financial offices.

(2) The customs offices defined in § 27 shall replace the powers of the main customs office or the main offices.

(3) If, in the case of a tax authority, it is introduced by 30 June 2011 that the tax authority is no longer competent to deal with the treatment of the tax authority only because of the provisions of this Federal Law, which amend the substantive competence of the tax authority, the Transfer to the competent tax authority shall not be effected at the risk of the clerk, unless the clerk is already in charge of the amendment of the substantive competence of a tax authority prior to the introduction of his or her application to the office of discharge in Knowledge has been made.

(4) The collection of the inheritance and gift tax is the responsibility of the tax office responsible pursuant to § 16 or § 19 (2).

Enforcement

§ 32. The Federal Minister of Finance is responsible for the enforcement of this federal law.

Article 2 (Amendment of the Income Tax Act 1988)

The Income Tax Act 1988, BGBl No. 400/1988, as last amended by the Federal Act BGBl. I n ° 151/2009, shall be amended as follows:

1. In Section 81 (2), the word order shall be "pursuant to § 57 of the Federal Tax Code" shall be deleted without replacement.

2. In § 96, para. 2, the first sentence of the parenthesis shall be "(Section 59 of the Federal Tax Code)" shall be deleted without replacement and in the second sentence the phrase " The survey is the responsibility of the Vienna Finance Office 1/23 for paying agencies located in the federal states of Vienna, Lower Austria and Burgenland, as well as the financial offices of Linz, Salzburg City, Graz City, Klagenfurt, Innsbruck and Feldkirch for the respective countries. Federal States of the Federal Republic of Germany " through the phrase 'shall be responsible for the collection of the tax office in whose area the paying agent is situated' replaced.

3. In § 99, paragraph 3, the word in the first sentence shall be: "Operating Tax Office" by the word "Finance Office" replaced, as well as the parenthesis "(Section 59 of the Federal Tax Code)" shall be deleted without replacement.

4. In section 99a, paragraph 8, the phrase "according to § 59 BAO" shall be deleted without replacement.

5. In § 101 (1), the expression of the staples "(§ 59 of the Federal Tax Code)" and "(§ 55 of the Federal Tax Code)" shall be deleted without replacement.

Article 3 (amendment of the Reformation Tax Act)

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I n ° 2/2008, shall be amended as follows:

1. In § § 13 (1) and (2), the word order shall be "in accordance with § 58 of the Federal Tax Code for the receiving body responsible for the corporation" through the phrase "Financial office responsible for the collection of corporation tax of the accepting entity" .

2. In Section 24 (1) (2), the word order shall be "that the financial office responsible pursuant to section 58 of the Federal Tax Code shall be replaced by the tax office responsible pursuant to Section 54 of the Federal Tax Code (Bundesabtaxordnung)" through the phrase "the notification shall be made with the tax office responsible for the determination of the income of the civil society" replaced.

3. In § 28, the word order shall be "that the financial office responsible in accordance with § 58 of the Federal Tax Code shall be replaced by the tax office responsible pursuant to Sections 54 to 56 or 58 of the Federal Tax Code." replaced by the phrase "the notification shall be made with the tax office responsible for determining the income of the personal company to be divided".

4. In § § 38b (3) and 38e (4), the word order shall be "pursuant to § 58 of the German Federal Tax Code for the Department of Finance responsible for the divisionship" through the phrase "tax office responsible for the collection of corporate income tax of the divisio corporation" replaced.

5. In the transitional and final provisions in the third paragraph. Part of the UmgrStG will be in Z 6 lit. h the phrase " before the 1. Jänner 2010 " through the phrase " before the 1. Jänner 2012 " replaced.

Article 4 (Amendment of the Fees Act 1957)

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. In the second sentence of Section 14 of the subheading 15 (3), after the word order, "Tax Office for Fees and Traffic taxes" the phrase "in Vienna" shall be deleted without replacement.

2. In § 37, the following paragraph 24 is added:

" (24) § 14 Tarifpost 15 (3) in the version of the Federal Law BGBl. I n ° 9/2010 will enter into force on 1 July 2010. '

Article 5 (Amendment of the Capital Traffic Tax Act 1934)

The Capital Traffic Tax Act 1934, dRGBl. I S 1058/1934, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

In Article 10a (2), before the word "Finance Office" the word "competent" inserted and the parenthesis "(§ 66 (2) BAO)" shall be deleted without replacement.

Article 6 (Amendment of the Insurance Tax Act 1953)

The Insurance Tax Act 1953, BGBl. N ° 133/1953, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In § 6 para. 3 Z 7, in the sixth sentence, before the word "Finance Office" the word "competent" inserted and the parenthesis " (§ 7 para. 1 Vehicle Tax Act 1992, BGBl. No. 449) " shall be deleted without replacement.

2. In § 8 (6), in the second sentence after the word order "Tax Office for Fees and Traffic taxes" the phrase "in Vienna" shall be deleted without replacement.

3. In Section 12 (3), the last digit shall be given "16" before paragraph 4, the name "17" and the following Z 18 shall be added:

" 18.

§ 8 (6) in the version of the Federal Law BGBl. I n ° 9/2010 will enter into force on 1 July 2010. '

Article 7 (Amendment of the Fire Protection Tax Act 1952)

The Fire Protection Tax Act 1952, BGBl. No. 198/1952, as last amended by the Federal Act BGBl. No 59/2001, shall be amended as follows:

1. In Section 6 (4), in the third sentence after the phrase "Tax Office for Fees and Traffic taxes" the phrase "in Vienna" shall be deleted without replacement.

2. In § 9, the following paragraph 8 is added:

" (8) § 6 (4) in the version of the Federal Law BGBl. I n ° 9/2010 will enter into force on 1 July 2010. '

Article 8 (Amendment of the Motor Vehicle Tax Act 1992)

The Motor Vehicle Tax Act 1992, BGBl. No 449/1992, as last amended by the Federal Law BGBl. I n ° 64/2007, is amended as follows:

Section 7 (1) reads as follows:

"(1) For motor vehicles registered in a national approval procedure, the tax office of the tax debtor is responsible for the collection of the tax in accordance with this Federal Act."

Article 9 (Amendment of the Family Law Compensatory Act 1967)

The Family Law Balancing Act 1967, BGBl. No 376/1967, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In § 30f (6) the phrase shall be: " pursuant to § 17a (4) of the Administrative Organisational Act-AVOG, BGBl. No. 18/1975, " shall be deleted without replacement.

2. In § § 30h (2), 31c (2), (4), (4), (5) and (6), 31d (4) and (31e), the phrase shall be "pursuant to § 17a (4) AVOG locally" shall be deleted without replacement.

3. In Section 43 (1), the word order shall be "For the local jurisdiction, § 57 (2) of the Federal Tax Code applies" replaced by "The office of residence, operating or management tax office is responsible for the collection of the service contribution fee."

4. In § 55, the following paragraph 15 is added:

" (15) § § 30f (6), 30h (2), 31c (2), (4), (5) and (6), 31d (4), (31e) and 43 (1) respectively, as amended by the Federal Law BGBl (Federal Law Gazette). I No 9/2010 will enter into force on 1 July 2010. '

Article 10 (Amendment of the Federal Tax Code)

The Federal Tax Ordinance, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 52/2009, shall be amended as follows:

1. In Section 1 (1), the words "and contributions" .

2. In § 3 (1), the position of the citation shall be replaced by "§ 2 lit. a" the citation " § 2 lit. a and c " .

3. In § 50, the sales denomination "(1)" and the second paragraph.

4. § 51 deleted.

5. § 52 (and the title before § 52) are:

" 2. Responsibility of the federal tax authorities

§ 52. Unless otherwise specified, the provisions of the Federal Tax Administration Organization Act 2010-AVOG 2010 and the Federal Law on the Independent Financial Senate-UFSG are applicable to the responsibility of the Federal Tax Authorities. "

6. § § 52a to 68 as well as § § 71 to 75 are deleted.

7. The headings before § 53 and those according to § 73 are deleted.

8. The following heading is inserted before § 70:

" 3. Subsidiarity ".

9. In § 70 Z 3 the last sentence is deleted.

10. In § 76 (1) (lit). a takes the place of the word order "of their mouths or caregions" the phrase "their person responsible for the care, their specialist or one of their caregiver" .

11. In § 84, in para. 1, after the word "People" the parenthesis expression "(partnerships)" and in paragraph 2 after the word "Person" the parenthesis expression "(civil society)" inserted.

12. § 120 is amended as follows:

(a) para. 1 reads:

" (1) The taxable persons shall notify the tax office of any circumstances which justify, amend or terminate the personal discharge obligation in respect of income tax, corporate income tax, turnover tax or levies on property. They shall also indicate to the tax office the removal of conditions for the exemption from such a charge. "

(b) In paragraph 2, the word order shall be replaced by "Levy of turnover" the word "Sales Tax" .

13. In § 121a (7) the citation is deleted "pursuant to Section 3 (1) of the Administrative Organizational Law" .

14. § 125 (6) reads:

"(6) The financial office, which is responsible for the collection of income tax or corporation tax or the determination of the income (section 188) of the entrepre, shall be the financial office responsible for the purposes of the last sentence and the fourth paragraph of paragraph 1."

15. In § 128 (4), the word sequence shall be replaced by "The tax office" the phrase "The tax office responsible for the collection of turnover tax."

16. In Section 160 (3), the phrase shall be replaced by the phrase "the financial office responsible for the collection of taxes on the income and property of legal persons (§ 58)" the phrase "the financial office responsible for the collection of corporate income tax" .

17. In § 191 (5), first sentence, the word is replaced by the word "Record" the word "Document" .

18. In § 209 (1), last sentence, the position of the citation "§ 32 para. 3 VStG" the citation "§ 32 para. 2 VStG" .

19. In § 215 (1) and in § 217 (5), first sentence, the word sequence shall be replaced by the following: "Gebarung pursuant to § 213" the word "Gebarung (§ 213)" .

20. In Section 229a (3), the phrase shall be replaced by the phrase "Taxes on income" the phrase "Income tax or corporation tax" .

21. In Section 240 (3), the following sentences shall be replaced by the last sentence:

" The recovery procedure shall be the responsibility of the levy authority responsible for the collection of the levy concerned. Where the application for income tax is subject to regulated deductions, the tax office shall be responsible for the procedure relating to the repayment procedure, which shall be the responsibility of collecting the income tax or corporation tax of the applicant. "

22. § 240a.

23. In § 323, the following paragraph 24 is added:

" (24) § § 51, 52a to 68 and § § 71 to 75 shall be repeal with effect from 1 July 2010. § 63 shall continue to be applied for the collection of inheritance and gift tax.

24. § 323a is amended as follows:

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

" For re-claims and/or Credits as a result of a retrospective carried out according to national regulations, the respective national statute of limitations apply in 2010, if the beginning of the official act before the 1. January 2010 is located; this applies to § 209 only from 1. Jänner 2011. "

(b) (3) (7) is:

" 7.

§ 187a Tiroler Landesabtaxordnung ".

Article 11 (amendment of the Financial Criminal Law)

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 20/2009, shall be amended as follows:

1. In § 58 paragraph 1 lit. e becomes after the word order "Tax Office for Fees and Traffic taxes" the phrase "in Vienna" shall be deleted without replacement.

2. In § 265, the following paragraph 1m is inserted after paragraph 1 m:

" (1n) § 58 para. 1 lit. e in the version of the Federal Law BGBl. I n ° 9/2010 will enter into force on 1 July 2010. '

Article 12 (Amendment of the Broadcasting Law)

The Broadcasting Fee Act, BGBl. I n ° 159/1999, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:

In Section 6 (1), the word order shall be "the locally responsible Finance State Directorate" through the phrase "the competent tax office" replaced.

Article 13 (Amendment of the Compensation Act CSSR)

The Compensation Act CSSR, BGBl. No. 452/1975, as last amended by the Federal Law BGBl. I No 125/1997, shall be amended as follows:

1. In § 38, the word order shall be "the National Directorate of Finance for Vienna, Lower Austria and Burgenland of this" through the phrase "the competent tax office of this" replaced.

2. In § 39 (1) the word order shall be "The Department of Finance for Vienna, Lower Austria and Burgenland" through the phrase "The competent tax office" replaced.

3. In § 40 (1) and § 42 (1), the word order shall be "the National Directorate of Finance for Vienna, Lower Austria and Burgenland" through the phrase "the competent tax office" replaced.

4. In § 40 (1) (1) (1), the phrase "the Finance Country Directorate no longer on her" through the phrase "the tax office no longer be on its own" replaced.

5. In Section 42 (2), the word order shall be "the Department of Finance for Vienna, Lower Austria and Burgenland" through the phrase "the competent tax office" replaced.

Article 14 (Amendment of the EC Enforcement Assistance Act)

The EC Enforcement Aid Act, BGBl. N ° 658/1994, as last amended by the Federal Law BGBl. I n ° 132/2002, shall be amended as follows:

1. In § 2 para. 2, the phrase in the first sentence shall be the following: "the Directorate of Finance, with regard to the turnover tax from the tax office, the (the)" through the phrase "the tax office, the" replaced.

2. In § 2 para. 2, the phrase in the second sentence shall be the following: "The Directorate of Finance, with regard to the turnover tax" by the word "To the" replaced.

3. In § 2 (3) the word "main offices" by the word "Customs Offices" replaced.

4. In § 4 (3) the word "main offices" by the word "Customs Offices" replaced.

Fischer

Faymann