Machine Translation of "Tax Amendment Act 2009 (Abgäg 2009)" (Austria)

Tax Amendment Act 2009 (Abgäg 2009)

Original Language Title: Abgabenänderungsgesetz 2009 (AbgÄG 2009)

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151. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Alcohol Tax Act, the Beer Tax Act 1995, the Mineral Oil Tax Act 1995, the Sparkling Wine Tax Act 1995, the Tobacco Control Act 1995, the Tobacco Monopoly Act 1996 and the Tax Executive Order amended-Tax Change Act 2009 (AbgÄG 2009)

The National Council has decided:

Article 1

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. In § 3 (1) the Z 16c is:


" 16c.		Flat-rate travel expenses for athletes, referees and sports supervisors (zB trainers, masseurs) in the sense of § § 34 ff BAO, whose statutory purpose is the exercise or promotion of the body sport. , up to EUR 60 per day of use, up to a maximum of EUR 540 per calendar month of activity. The tax exemption is only available if, in addition to the flat-rate expenses, no travel expenses, daily or overnight expenses according to § 26 Z 4 or travel expenses according to § 3 (1) Z 16b tax-free are exempt from the tax deductions from the working wage. will be disbursed. "

1a. § 69 (4) reads as follows:


" (4) 1.		In case of payment of the winter holiday allowance according to § 13j Bauarbeiter-Leave and Departure Act, BGBl. No. 414/1972, by the construction workers-holiday-and deferment-payment, 22% payroll tax is to be withheld.
2.		In case of payment of the holiday pay in accordance with § 8 paragraph 8 of the Construction Workers-Holiday and Departure Act by the construction workers-holiday and deferment payment, payroll tax is to be withheld, taking into account the § 67 (5). The current remuneration is to be taxed according to the wage tax rate, taking into account the second sentence of Section 77 (1), and the other remuneration is to be taxed at 6%.
3.		In order to take account of the references to Z 1 and 2 in the assessment procedure, the construction workers ' holiday and terminal box office has up to the 31. To issue a wage bill (§ 84) and to send it to the tax office of the company's premises. "

2. § 106a. is amended as follows:

(a) para. 1 reads:

" (1) A child allowance shall be available for a child within the meaning of Section 106 (1). This shall be


-				EUR 220 per year, if it is claimed by a taxable person;
-				EUR 132 per year per taxable person, if he is claimed for the same child by two (married) partners who live in a common household for more than six months in the calendar year,
-				EUR 132 per year per taxable person, if another taxable person not living in the same household is entitled to a child allowance according to para. 2 for the same child. "

(b) (2).

(d) The new paragraph 3 reads as follows:

' (3) If a child is entitled to a child allowance in accordance with paragraph 2, a child allowance of EUR 132 may be claimed for the same child only by the taxable person who is entitled to a child allowance of more than six months. Child abatting amount according to § 33 (3). "

(e) paragraph 5 shall be added to paragraph 4.

3. § 108h (1) is amended as follows:

a) Z 2 becomes Z 4.

b) Z 3 becomes Z 5.


" 1.	The assessment of the supply of future orders and of the premiums transferred to the future care institution shall be carried out by means of
a)		Pension investment fund (Section I.a. of the Investment Fund Act 1993) and/or
b)		Occupational pension funds (§ 18 para. 1 BMSVG) and/or
c)		Insurance undertakings with registered offices in an EEA Contracting State operating the pension insurance scheme.
2.	The assessment the forward-looking premiums and premiums transferred to the future-care institution has to take place
a)		for contracts concluded after 31 December 2009 in accordance with the life-cycle model at least
-			30% in shares of taxable persons who have not completed the fifty-fifth year of life on 31 December of the previous year;
-			25% in shares of taxable persons who, on 31 December of the previous year, have completed the fifty-fifth year of life and have not completed the fifty-fifth year of life;
-			15% in shares of taxable persons who have completed the fifty-fifth year of life on 31 December of the previous year.
b)		for Contracts concluded before the 1. January 2010 at least 30% in shares, unless, after 31 December 2009, the taxable person shall, at the latest by the expiry of the minimum period referred to in Article 108g (1) (2) (2), irrevocably declare that the supply of future orders and those to be paid to the future-care institution Forward-care facility transferred premiums according to the life cycle model (lit. (a) to be assessed. The submission of such a declaration does not lead to the conclusion of a new contract; the minimum term in accordance with § 108g (1) Z 2 shall not be affected thereby.
	For the calculation of the share ratio of a future-care institution, the daily value of the total apportionment is to be compared with the daily value of the shares contained therein. The share ratio is to be determined on the basis of an annual average. In the event of an undercover at the end of the financial year, an increase shall be made within a two-month transitional period. This increase shall be disregarded for the average amount of the following financial year.
3.	The assessment shall be carried out in shares first admitted to a regulated market of a stock exchange situated in a Member State of the European Economic Area. . The share of the stock market capitalisation of the shares in that State may not exceed 40% of the gross domestic product of that State over a period of several years. "

(4) § 124b is amended as follows:

a) In Z 139, the phrase "for the calendar year 2009" through the phrase "for the calendar year 2010" replaced.

(b) In Z 146 lit. b will be the word ", and last time at the initiative 2009" and " and before the 1. Jänner 2010 " through the word sequences ", and last time at the initiative 2010" and " and before the 1. Jänner 2011 " replaced.

§ 10 (5) and (6) in the version before the Federal Law Gazette (BGBl) shall apply to claims made for investments made for invested earnings. I n ° 26/2009. "

(d) The following Z 167 shall be added:


" 167.		§ 108h (1) (2) is required for the conclusion of the contract before the 1. January 2010 with regard to the reduction of the share quota to 30% (§ 108h (1) 2 lit. (b) as well as their calculation as from 1. Jänner 2009. "

Article 2

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I n ° 135/2009 is amended as follows:

1. In Section 8 (4) (1), the word order shall be "and 7" through the phrase ", 7 and 8" replaced.

2. In § 26c Z 16 the following lit. e is added:


" e)			§ 6 para. 1, first and second sentences, apply to all claims for repayment of the retained amount pursuant to § 240 (3) BAO, which are or have been submitted after 22 September 2005 and which have not yet been legally settled "

Article 3

Amendment of the Alcohol Taxation Act

The Alcohol Tax Act, BGBl. I n ° 142/2000, as last amended by the Federal Law BGBl. I n ° 135/2009, shall be amended as follows:

1. The heading of § 1 reads as follows:

Tax area, tax subject, other definitions "

2. § 1 (3) reads:

" (3) In the sense of this Federal Law,


1.	System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.	Customs code: Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No OJ L 302, 19.10.1992, p. 1);
3.	Area of the European Community: the area to which the system directive applies (EC excise duty area);
4.	Other Member States or other Member States: the Community excise duty area without the tax territory;
5.	Third areas: the areas referred to in Article 5 (2) of the System Directive which are outside the Community excise territory but are part of the customs territory of the Community, and the territories referred to in Article 5 (3) of the System Directive;
6.	Third countries: States or territories to which the Treaty establishing the European Community does not apply;
7.	Customs territory of the Community: the territory referred to in Article 3 of the Code;
8.	Place of importation:
a)		in the case of the entry from third countries, the place where the alcohol is released when released for free circulation under Article 79 of the Code;
b)		in the case of entry from third countries, the place where the alcohol is to be produced in accordance with the appropriate application of Article 40 of the Code. "

(3) In § 1, paragraphs 4 and 5 are deleted.

4. In § 4 para. 4 Z 6 the phrase "Article 23 (1) of the Directive referred to in Article 1 (3) of the Directive" through the phrase " Art. Article 12 (1) of the System Directive " replaced.

5. In § 4 para. 4 Z 7 the word order shall be "Article 28 of the Directive referred to in Article 1 (3) of undertakings at airports, on aeroplanes or on ships" through the phrase " Art. 14 and 41 of the System Directive undertakings at airports or on board aircraft or ships " replaced.

6. § 8 including the headings is:

" Tax Liability

Creating the tax liability

§ 8. (1) Unless otherwise provided in this Federal Act, the tax liability shall be incurred as a result of the transfer of the alcohol to the free circulation of the goods. Alcohol shall be released for free circulation by:


1.		the transfer of products from a tax warehouse without a further tax-enforcement procedure (§ 19) or exchange procedure (Article 31 (4)), or by taking them in a tax warehouse,
2.		the beginning with the production of alcohol under severance,
3.		the removal of alcohol from a use,
4.		the production of alcohol in a manner other than that referred to in Z 2 outside the tax warehouse, which is considered to be commercially available;
5.		the withdrawal of the denaturant from an untaxed product outside the tax warehouse, or the addition of substances which affect the effect of the denaturant;
6.		the consumption of fortified wine or its use for purposes other than the manufacture of alcohol;
7.		the manufacture of alcohol for the manufacture of beverages outside the tax warehouse for commercial purposes, the alcohol contained in the product being not previously or not fully taxed in accordance with § 2. However, the tax shall not be incurred if the non-taxed quantity of alcohol comes from the use of other products and does not exceed 1% of the total quantity of alcohol,
8.		the non-intended use of products, with the exception of alcohol, for use in the use of non-taxable persons, in particular the tax paid on non-beneficiaries,
9.		an irregularity in accordance with § 46 in the case of carriage under suspension of excise duty.

(2) Where products from a third country are imported directly into the tax territory (import) or are in a customs procedure or in a free zone or a free warehouse of the tax territory, the result is excluded in the cases of § 48, the tax liability at the time of the creation of the customs debt.

(3) The tax liability shall not arise if the alcohol has been completely destroyed or irretrievably lost due to its nature or as a result of unforeseeable events or force majeure. Alcohol shall then be deemed to have been completely destroyed or irretrievably lost if it is no longer usable as such. The complete destruction and the irretrievable loss of alcohol shall be shown to the customs office. "

7. § 9 including the headline is:

" Tax debtor

§ 9. (1) The tax debtor is or is


1.	in the cases referred to in Article 8 (1) (1), the holder of the tax warehouse and, in the event of unlawful removal or removal, the person who has taken away or has taken away the alcohol or in whose name the alcohol has been taken away or removed; and any person who was involved in the unlawful removal or removal,
2.	in the cases referred to in Article 8 (1) (2), (4) and (7), the person who produces the alcohol, and any person involved in the manufacture,
3.	in the cases referred to in Article 8 (1) (3) of the holder of the use,
4.	in the cases referred to in Article 8 (1) (5), the person who, in the case of the product, withdraws or adversely affects the effect of the denaturant or the contracting entity,
5.	in the cases referred to in Article 8 (1) (6), the person who uses the wine or uses the wine,
6.	in the cases referred to in Article 8 (1) (8), the person who makes or uses the tax-free-related products for an unfavourable purpose,
7.	in the cases referred to in Article 8 (1) (9), the holder of the tax warehouse as a consignor or the registered consignor (§ 41) and, in addition, any other person who has provided security, the person who has taken the alcohol from the carriage or on whose behalf the person responsible for his or her name is responsible for his or her name the product was taken, and any person who was involved in the unlawful removal and knew or should have known that the removal was illegal,
8.	in the cases of § 8 (2)
a)		the person who is obliged under the customs legislation to declare the alcohol or to register the alcohol in the name of the alcohol,
b)		any other person who is involved in an unlawful import.

(2) debts of several persons the tax shall be undertaken jointly and severally for the performance of this debt. "

8. In § 10, the following paragraph 3a is inserted:

" (3a) The tax liability pursuant to Section 8 (1) (1) (1) by an unlawful removal or removal or in accordance with Section 8 (1) (9) (9) of the tax liability shall be notified immediately to the Customs Office in writing and to be paid in the area of which the tax debtor is responsible. its establishment or its business or place of residence, in the absence of such a person in the tax area, at the customs office of Innsbruck. In the case of alcohol withdrawn from the tax treatment procedure in the tax area, it is proved in individual cases that the alcohol in question has been delivered to persons in the tax area who are responsible for the purchase of tax-free alcohol or alcohol under the control of the tax treatment. In order to avoid unnecessary administrative costs, the customs office may not collect the tax arising under § 8 (1) (9) (9) on request. "

9. In § 19 (1) Z 2, the citation shall be "§ § 38, 39 and 45" through the citation § § 37a, 38, 39 and 45 " replaced.

10. In § 19, para. 2, the word order shall be "to the extent that such a permit" through the phrase "to the extent that such a permit is granted to the holder of the tax warehouse" replaced.

(11) In § 19, the following paragraph 4 is added:

"(4) Tax warehousekeepers are natural or legal persons, as well as associations of persons without their own legal personality, who operate a tax warehouse."

12. In accordance with § 37, the following § 37a including heading is inserted:

" Traffic under tax suspension

§ 37a. (1) Alcohol promotions shall be deemed to have been carried out under the law of the Federal Republic of Germany only if they are not subject to exceptions in this Federal Act, unless they are carried out by means of an electronic administrative document under Article 21 of the System Directive; and the administrative document referred to in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised procedures for the movement of products subject to excise duty under suspension of excise duty (OJ L 327, 30.11.2009, p. EC No 24), it is appropriate to meet the requirements laid down in paragraph 1 of this Regulation.

(2) In the case of carriage under suspension of excise duty to one of the recipients referred to in Article 12 (1) of the System Directive, an exemption certificate pursuant to Article 13 of the System Directive must also be included.

(3) The Federal Minister of Finance shall be authorized to:


1.		by Regulation, the movement under suspension of taxation in accordance with Articles 21 to 30 of the System Directive and the regulations adopted for that purpose, and the procedure for the transmission of the electronic administrative document and the to regulate the necessary data exchange;
2.		by regulation, by way of derogation from paragraph 1, the movement under suspension of excise duty shall be regulated;
3.		in order to facilitate the movement of goods or in the interest of the domestic economy with other Member States, to conclude agreements in those cases where alcohol is frequently and regularly subject to tax suspension between two or more Member States shall be promoted to provide for procedural simplifications if reciprocity is guaranteed by such agreements and if there is no risk of the Republic of Austria having any negative effect on the tax interests of the Republic of Austria. "

13. § 38 including the heading:

" Traffic under tax suspension in the tax area

§ 38. (1) A product may be transported under suspension of excise duty from tax warehouses in the tax territory or from registered consignors (§ 41) from the place of importation in the tax area


1.		into a tax warehouse, or
2.		in the form of alcohol in a use or
3.		in so far as the conditions for freedom of taxation are fulfilled in accordance with international conventions and intergovernmental treaties, on diplomatic missions, consular posts or in international agreements, and International bodies provided for in the Headquarters Agreement
in the tax area.

(2) The product shall be entered immediately by the holder of the relevant tax warehouse in its tax warehouse or by the holder of the exemption in the use of the product or from the recipients referred to in paragraph 1 (3).

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the alcohol leaves the tax warehouse or has been released on the place of importation into free circulation pursuant to Article 79 of the Code and ends with the inclusion of: or takeover of the alcohol.

(4) The holder of the issuing tax warehouse or the registered consignor shall provide a security for the dispatch in the amount of the tax which would be incurred in the event of a withdrawal of the product into free circulation, if any indication of a Risks to the introduction of the tax are discernable. If there is sufficient storage security, this also covers the shipping. The customs office may, on request, allow the security to be lodged by the carrier or the recipient of the alcohol. "

14. § 39 including the headline is:

" Transport under tax suspension with other Member States

§ 39. (1) A product may be transported under suspension of excise duty, including through third countries or third countries


1.	from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)		in tax warehouses or
b)		in establishments of registered recipients (§ 40) or
c)		in advance of the registered consignee pursuant to § 40 (1) (1) (1) (1), destinations communicated to the Customs Office (direct delivery) or
d)		in so far as the conditions for the freedom of taxation are in accordance with the international conventions and intergovernmental contracts, to the recipients referred to in § 38 (1) (3)
	in the tax area;
2.	From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)		in tax warehouses or
b)		in establishments of registered recipients or
c)		on the recipients referred to in Article 38 (1) Z 3
	in other Member States,
3.	through the tax territory.
In the case of Z 2, the owner of the issuing tax warehouse (consignor) or the registered consignor has to pay a guarantee in all Member States of the amount of the tax applicable to the removal of the product into the free circulation of the product. Traffic in the tax area would be created. If there is sufficient storage security, this also covers the shipping. The customs office referred to in Article 11 (4) may, upon request, allow the carrier of the product to provide security in place of the consignor. The movement of products under the suspension of taxation from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to tax warehouses or to the recipients in the tax territory referred to in Article 38 (1) (3) of the Regulation on the subject of tax suspension in the tax territory The territory of another Member State shall apply the provisions relating to the intra-Community tax transit procedure.

(2) The product shall be immediately


1.		from the holder of the issuing tax warehouse or from the registered consignor from the tax territory to the other Member State,
2.		from the holder of the relevant tax warehouse to its tax warehouse or from the registered consignee in its operations in the tax territory, provided that the first subparagraph of paragraph 1 (1) (1) (lit). c (direct delivery) shall not apply,
3.		from the recipients referred to in § 38 (1) Z 3.

(3) In the cases referred to in paragraph 1 (1) (2), the movement under suspension of excise duty shall begin if the product leaves the tax warehouse or has been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (1) (1) in conjunction with paragraph 2, the movement under suspension of excise duty shall end with the inclusion of the alcohol in the tax warehouse or with the acceptance of the alcohol by the registered consignee, by the recipient of a Direct delivery or by means of the recipients referred to in § 38 (1) (3).

(4) With the inclusion of the product in the operation of the registered consignee, the tax liability shall be incurred, unless it has been obtained in the form of alcohol on the basis of a free-of-charge. In the case of direct deliveries, the tax liability arises with the receipt of the alcohol at the place of direct delivery. Tax debtor is the registered recipient. § 10 (1), (2), (3a), (4) and (6) shall apply mutagenly to the registration and payment of the tax. "

15. The title before § 40 reads:

"Registered Recipients"

16. § 40 (1) reads:

" (1) Registered recipients within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, a product dispatched from a tax warehouse in another Member State or from a registered consignor from a place of importation in another Member State, under suspension for commercial purposes


1.		not only occasionally, or
2.		in individual cases
, The reference to a body of public law is the same as for commercial purposes. "

17. In Article 40 (2), the fourth and fifth sentences are replaced by the following:

" The authorization referred to in paragraph 1 (2) shall be limited to a certain quantity, a single consignor and a certain period of time and shall be granted if a security has been lodged in the amount of the tax incurred in individual cases. The conditions laid down in the first to the fourth sentence shall not apply to authorisations granted to bodies governed by public law, with the exception of the restriction to a given quantity, a single consignor and a certain period of time in which: the cases referred to in paragraph 1 (2). "

Article 40 (3) reads as follows:

" (3) The application shall contain all the conditions required for the granting of the authorization. The documents relating to the proof or to the credibility of the information shall be attached. Indicate the subject matter and address of the holding, including addresses which differ in the case of direct deliveries, the nature and quantity of the product and the amount of the tax which is likely to arise in one year. "

19. In § 40 (4), the first sentence reads:

" The application shall be submitted to the customs office in writing, in the area of which the applicant has his business or residence, in the absence of such a person in the tax territory at the customs office in whose area the applicant's holding is located or the first-time reference. "

20. § 41 including the heading:

" Registered Consignor

§ 41. (1) Registered consignor within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Alcohol to be sent from the place of importation under suspension of excise duty.

(2) The authorization referred to in paragraph 1 shall be issued at the request of persons or associations of persons who carry out properly commercial books, draw up annual accounts in good time and do not have any objections to their tax reliability. The requirement to carry out books and draw up annual accounts may, on request, be waited in respect of establishments which are not bound by the provisions of the Federal Tax Code on the management of books, in so far as it does so in the case of the collection of books. the alcohol tax is not jeopardised. Prior to the granting of the authorization, safety must be provided in the case of carriage pursuant to section 39 (1) Z 2.

(3) The application must contain all the information on the conditions required for the granting of the authorization, and shall be accompanied by the documentation on the proof or the credibility of the information. Indicate the places of importation of which alcohol is likely to be dispatched under suspension of excise duty. § 32 and § 33 shall apply mutatily.

(4) The application shall be submitted to the customs office in writing, in the area of which the applicant has his business or residence, in the absence of such a person in the tax territory at the customs office in whose area the operation of the applicant is or are not the place of first importation. "

21. § 42, including the title and § 43.

22. § 45 including the heading:

" Export under tax suspension

§ 45. (1) A product may be transported under suspension, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the product is the subject of: EC excise duty area.

(2) The holder of the tax warehouse or the registered consignor shall execute the product immediately.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the product leaves the tax warehouse or has been released for free circulation at the place of importation. The carriage under suspension of excise duty shall end when the product leaves the EC excise duty zone.

(4) If the product is exported directly from the tax territory, the provisions of Section 38 (4) shall apply mutatily for the security performance. If the product is exported via other Member States, Section 39 (1), second to fourth sentence, shall apply mutatily. "

23. § 46 including the heading:

" Irregularities in the traffic under tax suspension

§ 46. (1) An irregularity shall be deemed to apply during the carriage of a product under suspension of excise duty, with the exception of the cases regulated in Article 8 (3), on the basis of which the carriage or part of the carriage is not properly carried out can be terminated.

(2) In the event of an irregularity in the tax area during the carriage of alcohol in accordance with § § 38, 39 or 45, the alcohol shall be withdrawn as the tax suspension procedure.

(3) During carriage under suspension of excise duty from a tax warehouse of another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may be where such irregularity has occurred, it shall be deemed to have occurred in the tax territory at the time of the determination.

(4) Where a product has been dispatched from the tax territory to another Member State under suspension of excise duty (Article 39 (1) (2), section 45 (1)) and has not arrived at its place of destination, without any irregularity during the transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the transport operation, shall demonstrate that: that the product


1.		arrived at the place of destination and the carriage has been duly completed; or
2.		has not arrived at the place of destination on the grounds of an irregularity which occurred outside the tax territory or which has been in force.

(5) The person who provided security for the transport (Section 39 (1) and (4)) did not know that the product had not arrived at his place of destination, and could not have any knowledge of that person, so within a period of one month from the date of transmission of this information by the customs office, the possibility of having the proof referred to in paragraph 4.

(6) Where, in the cases referred to in paragraphs 3 and 4, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the tax in that Member State is The tax paid in the tax area must be reimbursed on request, or that the product has been shown to have been exported from the EC excise duty area. The refund shall be the duty of the customs office to which the amount to be reimbursed has been paid. "

24. § 47 Including the headings:

" 7. Imports from third countries or third countries

Import

§ 47. (1) Imports


1.		the entry into the tax territory of a product from third countries or third countries, unless the product is in a non-payment customs procedure at the time of its entry into the Community excise duty area;
2.		the removal of a product from a customs declaration of non-renewal in the tax territory, unless a further customs-based suspensive procedure is followed.

(2) Customs non-renewal procedures are


1.	in the case of the entry of alcohol in the customs status as non-Community goods from third countries or third countries:
a)		the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)		the temporary storage under Title III, Chapter 5 of the Code,
c)		the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)		all the procedures referred to in Article 84 (1) (a) of the Code;
2.	in the case of the entry of alcohol in customs status as Community goods from third countries, in accordance with the provisions of Title III, Chapters 1 to 4 of the Code, the special procedures for customs surveillance at the entrance to the customs territory of the Community Community.

(3) For the collection of the Alcohol Duty, unless otherwise specified in this Federal Act, the customs regulations shall apply mutatily.

(4) The Federal Minister of Finance shall be authorized to adopt, by means of a regulation, provisions relating to paragraph 3 and to regulate the taxation by way of derogation from paragraph 3, in so far as this requires the special conditions on importation. "

25. § 48 reads:

" § 48. Where irregularities are found in a customs suspense procedure in which alcohol is present, Article 215 of the Code shall apply mutatily. "

26. The headings before § 49 are:

" Spending outside the tax-enforcement procedure

Reference for commercial purposes "

27. In § 49 (1), the second sentence reads:

"The debtor shall be the person concerned and any person in whose custody the product is located."

Section 49 (2) reads as follows:

" (2) Where a product from the free movement of another Member State is transferred to the tax territory in cases other than those referred to in paragraph 1, the tax liability shall be incurred as a result of the fact that it is for the first time in the tax territory for commercial purposes in Custody is held or used. The person who holds or uses the product in custody shall be liable to tax debtors. The tax liability shall not be incurred if the alcohol held in custody in the tax territory is


1.		is intended for another Member State and is carried through the tax territory under the permitted use of an accompanying document in accordance with Section 50; or
2.		is on board a water or aircraft that operates between the tax territory and another Member State, but is not for sale in the tax area. "

29. In § 49, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 8 (3) shall apply mutatily."

30. In § 49 (3), the phrase "according to paragraph 1 or 2" through the phrase "pursuant to paragraph 1 or in accordance with paragraph 2, first sentence" replaced.

31. In § 49 (5), the fourth sentence is deleted.

32. In § 49, the following paragraph 6 is added:

"(6) For the application and payment, § 10 (4) and (6) shall apply mutagenly."

33. In § 51 para. 3, the citation shall be "§ 49 (3) to (5)" through the citation "§ 49 (3) to (6)" replaced.

34. In § 51, the following paragraph 4 is added:

"(4) Section 8 (3) shall apply mutatily."

35. In § 52 (2), the following sentence is added:

"If the procedure referred to in paragraph 3 is not complied with, the acquirer of the product shall be liable to tax debtors in addition to the mail order trader."

36. In § 52, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 8 (3) shall apply mutatily."

37. In Section 52 (3), the phrase "the customs office in whose territory the acquirer is domicated (business seat)," through the phrase "the customs office of Innsbruck" replaced.

38. The following sentences are added in § 52 (7):

" In such cases, security shall be the amount of the tax to be paid for the quantity likely to be delivered in one month. § 25 shall apply mutatily for the deletion of the authorization. "

39. In § 52 (8), the citation shall be "§ 10 para. 1, 2, 4 and 6" through the citation "§ 10 (1), (4) and (6)" replaced.

40. In accordance with § 53, the following § 53a including heading is inserted:

" Irregularities during the transport of products of non-taxable transport of other Member States

§ 53a. (1) The tax liability shall be incurred during the transport of products pursuant to § 49 (1) and (2) or (2) in the tax area pursuant to section 52 (2). This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined. Section 46 (1) shall apply mutatily.

(2) The person responsible for the security pursuant to § 49 (3) or § 52 (3) shall be the person liable for the security, in the case of section 49 (2), the person holding the product and any person who has been involved in the irregularity.

(3) For the product in respect of which the tax liability referred to in paragraph 1 has been incurred, the tax debtor shall immediately notify the customs office in writing and pay the tax in the area of which the tax debtor is responsible for his or her holding or his/her holding. In the absence of such a business or place of residence, the customs office of Innsbruck shall have its place of business or residence. "

41. In § 54, paragraph 3, the citation "§ 52 or § 53" through the citation "§ 52 (9) or § 53" replaced.

42. In § 54, the following paragraph 3a is inserted after paragraph 3:

A refund referred to in paragraph 1 shall also be granted if the product has not arrived at the place of destination, the person entitled (par. 3), however, on the basis of an irregularity established in another Member State, has been taken up as a debtor and provides proof that the tax has been paid in that Member State or that an official This Member State shall confirm that the product has been duly registered there. The refund or payment shall only be granted if the proceedings are complied with in accordance with Section 52 (9) or § 53 and the shipment has been notified in advance to the customs office referred to in paragraph 5 above. "

43. In § 54, the following subsection (4a) is inserted:

" (4a) If, in the case of Section 53a (1), second sentence, before the expiry of a period of three years from the beginning of the transport of the alcohol, the place of irregularity is established and lies in another Member State, the levied on the basis of Section 53a (3) shall be the Tax on application by the tax debtor, if he submits proof of payment of the tax in that Member State or an official confirmation from that Member State that the product is properly registered there "

44. § 71 (2).

45. In § 71 (5), the word "Authorized" by the word "registered" and the phrase "as well as representatives (section 41 (1) and section 52 (5))," through the phrase "registered consignor (section 41 (1)) as well as agents (section 52 (5))," replaced.

46. In § 83, the word "Authorized" by the word "registered" replaced.

47. In § 86 (1) Z 3, the citation "§ § 41 and 52 (5)" through the citation "§ 52 (5)" replaced.

48. In § 88 (2), the word "Authorized" by the word "registered" replaced.

49. In accordance with § 89, the following § 90 is inserted:

" § 90. (1) By way of derogation from § 37a (1), the holder of a tax warehouse in the tax territory and the registered consignor at the place of importation in the tax territory shall have the customs office of any alcohol which is to be included in a use operation. in the area where the recipient's operation is located (Shipment screen).

(2) The ad shall contain:


1.		the quantity of alcohol removed within the meaning of Article 3 (2);
2.		the date of departure;
3.		the identification number (excise duty number) of the holder of the tax warehouse and of the tax warehouse or the registered consignor as referred to in paragraph 1;
4.		the national identification number (excise duty number) of the holding in which the alcohol is to be included.

(3) The display shall normally be transmitted by electronic means on the day of the application, but at the latest on the second following working day. If official samples are provided for, they shall be used. The Federal Minister of Finance is hereby authorized to determine the content and the procedure for the electronic transmission of the transit display with the Regulation.

(4) The information (para. 2) on several movements of alcohol that took place on the same day, can be summarized in one display if the alcohol is to be included in the same operation. At the request of the tax warehouse owner or the customs office referred to in § 41 (4), the customs office in whose area the tax warehouse is located may, at the request of the registered consignor, further the customs office in which the tax warehouse is located. Allow simplification measures if these measures do not make official supervision difficult. "

50. According to § 116f the following § 116g is inserted:

" § 116g. (1) Unless otherwise specified in paragraphs 2 to 10, the following shall be:


1.		the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 151/2009 by 1 April 2010;
2.		Transport of alcohol, which will be opened before April 1, 2010, in accordance with the provisions of this Federal Law in the before the Federal Law BGBl. I n ° 151/2009, to be implemented and completed.

(2) For carriage under suspension of tax, which shall be carried out after the end of 31 March 2010 and before 1 January 2010. The provisions of § 19, § 20 and § 45, in each case before the Federal Act BGBl, will be commenced in January 2011, subject to paragraph 7 of this article. I No 151/2009, unless the promotions are to be carried out with an electronic administrative document under Article 21 of the System Directive, which is the subject of Articles 2 and 3 of Regulation (EC) No 684/2009 on the implementation of the Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 327, 22.11.2008, p. EC No 24), has been opened up.

(3) For each carriage of alcohol under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area, which shall be carried out at the end of the 31 December period. January 2010 is started, has


1.		the consignor shall transmit an electronic administrative document within the meaning of paragraph 2;
2.		the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures Goods subject to excise duty shall be sent by electronic means, subject to excise duty suspension.
Subject to the provisions of paragraph 7, these obligations shall not apply if the technical conditions for the transmission or reception are lacking in electronic means.

(4) § 90 in the version of the Federal Law BGBl. I No 151/2009 shall apply to any movement of alcohol from a tax warehouse in the tax area into an alcohol use operation which shall be carried out after the end of the 31 December 2009. January 2010 is to be started.

(5) For each carriage of alcohol in accordance with § 39 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 31 March 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2. Subject to paragraph 7, this obligation shall not apply if the technical conditions for transmission are missing by electronic means.

(6) § 90 in the version of the Federal Law BGBl. I No 151/2009 shall apply to any movement of alcohol by registered consignors from the place of importation in the area of taxation into an alcohol use operation commencing on the end of 31 March 2010.

(7) For each carriage of alcohol pursuant to § 38 paragraph 1 Z 1 or 3 or § 39 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 30 June 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2.

(8) For each carriage of alcohol under suspension of excise duty from a tax warehouse to another tax warehouse in the tax territory opened with an electronic administrative document within the meaning of paragraph 2, the obligation to issue an exhibition shall not be required. an accompanying document in accordance with § 42 in the Federal Law Gazette (BGBl). Regulation (EC) No 151/2009.

(9) Authorized recipients within the meaning of Section 40 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009 is valid as a registered recipient within the meaning of Section 40 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I No 151/2009.

(10) Bewilligungen as commissioner in accordance with § 41 in the before the Federal Act BGBl. I No 151/2009 will apply until the end of 30 April 2010. During this period, the legal obligations relating to the commissioners remain in accordance with § 41 (1) and (4), § 55 (1) and § 71 (5) in the Federal Law BGBl. I n ° 151/2009 is still in force. "

Article 4

Amendment of the beer tax law 1995

The Beer Tax Act 1995, BGBl. No. 701/1994, as last amended by the Federal Law BGBl. I n ° 122/2008, is amended as follows:

1. The heading before § 1 reads:

"Tax territory, tax subject, other definitions"

2. In § 1, paragraphs 3 to 5 are deleted.

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

" § 2a. For the purposes of this Federal Law,


1.	System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.	Customs code: Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No OJ L 302, 19.10.1992, p. 1);
3.	Area of the European Community: the area to which the system directive applies (EC excise duty area);
4.	Other Member States or other Member States: the Community excise duty area without the tax territory;
5.	Third areas: the areas referred to in Article 5 (2) of the System Directive which are outside the Community excise territory but are part of the customs territory of the Community, and the territories referred to in Article 5 (3) of the System Directive;
6.	Third countries: States or territories to which the Treaty establishing the European Community does not apply;
7.	Customs territory of the Community: the territory referred to in Article 3 of the Code;
8.	Place of importation:
a)		in the case of the entry from third countries, the place where the beer, when released for free circulation, is in accordance with Article 79 of the Code;
b)		at the entrance from third areas, the place where the beer is to be produced in accordance with the appropriate application of Article 40 of the Code. "

4. In § 3 (3) the first half-sentence reads:

" By way of derogation from paragraph 1, the tax rate for beer, which is carried out in small independent breweries (paragraph 1), is reduced. 5) was brewed under suspension of excise duty, with the exception of licence bier, "

5. In § 4 para. 2 Z 3 the phrase "Article 23 (1) of the Directive referred to in Article 1 (3) of the Directive" through the phrase " Art. Article 12 (1) of the System Directive " replaced.

6. In § 4 paragraph 2 Z 4, the phrase "Article 28 of the Directive referred to in Article 1 (3) of undertakings at airports, on aeroplanes or on ships" through the phrase " Art. 14 and 41 of the System Directive undertakings at airports or on board aircraft or ships " replaced.

7. § 7 reads including the headings:

" 3. Origin, registration and due date of the tax

Tax liability

§ 7. (1) Unless otherwise provided in this Federal Act, the tax liability shall be incurred as a result of the transfer of the beer into the free circulation of the goods. Beer is transferred into free circulation by:


1.		the removal from a tax warehouse without any further tax-release procedure, or by taking out the consumption in a tax warehouse;
2.		commercial production without authorization;
3.		an irregularity in accordance with § 23 in the case of carriage under suspension of excise duty.

(2) The removal to the consumption referred to in paragraph 1 (1) shall also apply to an operating part in which beer is supplied exclusively to consumers. If beer, which has been taken out in a tax warehouse for consumption, is removed from the holding, then no further tax liability is incurred as a result of such a removal. The processing of beer to another product does not apply as a withdrawal for consumption.

(3) If beer, which is tax-free pursuant to Article 4 (1) Z 1, is used in a non-intended manner or is taken away from the beer use operation, the tax liability shall thereby be incurred. If the whereaby of the beer cannot be ascertained, it shall be deemed to be used as an anti-determination. If beer, which has been subject to tax-free use in accordance with another provision of this Federal Act, is used in an unintended manner, in particular to non-beneficiary persons, the tax liability shall be incurred.

(4) The tax liability shall not be incurred if the beer has been completely destroyed or irretrievably lost due to its nature or as a result of unforeseeable events or force majeure. Beer is then deemed to have been completely destroyed or irretrievably lost if it can no longer be used as such. The complete destruction and the irretrievable loss of the beer must be proved to the customs office.

(5) The tax liability shall be incurred


1.		in the cases referred to in paragraph 1 (1) (1) and (2), at the time of the delivery or withdrawal for consumption;
2.		in the cases referred to in paragraph 1 (2), at the time of manufacture;
3.		in the cases referred to in paragraph 1 Z 3 at the time of irregularity in accordance with § 23;
4.		in the cases referred to in paragraph 3, at the time of use, the provision or detection of missiles;
5.		on the date on which the beer is released for free circulation by the importation (§ 24), unless the beer is transferred directly at the place of importation into a procedure of suspension of taxation.

(6) The tax liability shall not be incurred if the beer is transported under a tax suspension from the tax territory or another Member State via third countries or third countries to the tax territory. "

8. § 8 including the heading:

" Tax debtor

§ 8. (1) The tax debtor is or is


1.	in the cases referred to in Article 7 (1) (1), the holder of the tax warehouse and, in the event of unlawful removal or removal, the person who has taken away or removed the beer or in whose name the beer has been taken away or taken out, and any Person involved in the unlawful removal or removal;
2.	in the cases referred to in Article 7 (1) (2), the holder of the manufacturing company and any person involved in the manufacture;
3.	in the cases referred to in Article 7 (1) (3), the holder of the tax warehouse as a consignor or the registered consignor (§ 18) and, in addition, any other person who has provided security, the person who has taken the beer from the carriage or on whose behalf the as well as any person who was involved in the unlawful removal and knew or should have known that the removal was illegal;
4.	in the cases referred to in Article 7 (3) of the proprietor of the holding in which the beer was used in an unintended manner from which the beer was removed or in which the quantities of missiles were found or the person who did not have the tax-free beer to a non- the purpose of giving or using the beneficiary;
5.	in the cases of § 7 (5) Z 5
a)		the person who, under the customs regulations, is obliged to register the beer or in whose name the beer is registered,
b)		any other person who is involved in an unlawful import.

(2) debts of several persons the tax shall be undertaken jointly and severally for the performance of this debt. "

9. In § 10 para. 4, the citation shall be "§ 7 (1)" through the citation "§ 7 para. 1 Z 1" replaced.

10. In § 10 para. 5, the citation shall be "§ 7 (2) or (3)" through the citation "§ 7 para. 1 Z 2 or § 7 para. 3" replaced.

11. In § 10, the following paragraph 5a is inserted:

" (5a) The tax liability in accordance with Section 7 (1) (1) (1) (1) by unlawful removal or removal or in accordance with § 7 (1) (3) (3), the tax is to be registered and paid in writing at the customs office, in the area of which the tax debtor is liable. its establishment or its business or place of residence, in the absence of such a person in the tax area, at the customs office of Innsbruck. In the case of beer withdrawn in the tax area under the tax suspension procedure, it is proved in individual cases that the beer in question has been given to persons in the tax area who are responsible for the purchase of tax-free beer or beer under suspension of excise duty In order to avoid unnecessary administrative costs, the customs office may not collect the tax resulting from the application in accordance with Section 7 (1) (3) (3) of this Regulation. "

12. In § 11 paragraph 1 Z 2 the citation § § 15, 16 and 22 " through the citation "§ § 14a, 15, 16 and 22" replaced.

13. § 11 (2) reads:

" (2) Tax warehouses within the meaning of this Federal Law are manufacturing plants or beer storage facilities, insofar as they are granted to the tax warehouse holder an authorization in accordance with § 12 or § 14 for the manufacture, processing or processing, storage, reception or the dispatch of beer has been issued and establishments situated in other Member States which are authorised as tax warehouses in accordance with the provisions of those Member States. '

14. In § 11, the following paragraph 3 is added:

"(3) Tax warehousekeepers are natural or legal persons, as well as associations of persons without their own legal personality, who operate a tax warehouse."

15. In § 12, the following paragraph 9 is added:

"(9) If beer is to be produced commercially without authorization, this shall be indicated to the customs office in whose area the beer is to be produced, at least one week before the start of the production."

16. In § 14 para. 2, the citation "§ 12 para. 2, 3, 4 last sentence and 5 to 8" by the citation "§ 12 para. 2, 3 and 5 to 8" replaced.

17. In accordance with § 14, the following § 14a including heading is inserted:

" Traffic under tax suspension

§ 14a. (1) In so far as no exceptions are provided for in this Federal Act, carriage of beer shall be deemed to have been carried out under suspension of taxation only if it is carried out by means of an electronic administrative document pursuant to Article 21 of the System Directive; and the administrative document referred to in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised procedures for the movement of products subject to excise duty under suspension of excise duty (OJ L 327, 30.11.2009, p. EC No 24), it is appropriate to meet the requirements laid down in paragraph 1 of this Regulation.

(3) The Federal Minister of Finance shall be authorized to:


1.		by Regulation, the movement under suspension of taxation in accordance with Articles 21 to 30 of the System Directive and the regulations adopted for that purpose, and the procedure for the transmission of the electronic administrative document and the to regulate the necessary data exchange;
2.		by regulation, by way of derogation from paragraph 1, the movement under suspension of excise duty shall be regulated;
3.		in order to facilitate the movement of goods or in the interest of the domestic economy with other Member States, to conclude agreements in those cases where beer is frequently and regularly subject to tax suspension between two or more Member States shall be promoted to provide for procedural simplifications if reciprocity is guaranteed by such agreements and if there is no risk of the Republic of Austria having any negative effect on the tax interests of the Republic of Austria. "

18. § 15 including the heading:

" Traffic under tax suspension in the tax area

§ 15. (1) Beer may be transported under suspension of excise duty from tax warehouses in the tax territory or from registered consignors (§ 18) from the place of importation in the tax territory


1.		in tax warehouses or
2.		in establishments which have been granted tax-free use in accordance with Article 6 (2), or
3.		in so far as the conditions for freedom of taxation are fulfilled in accordance with international conventions and intergovernmental treaties, on diplomatic missions, consular posts or in international agreements, and International bodies provided for in the Headquarters Agreement
in the tax area.

(2) The beer shall be received immediately by the holder of the relevant tax warehouse in its tax warehouse or by the owner of the beer-use operation in its establishment or from the recipients referred to in paragraph 1 (1) (3).

(3) In the cases referred to in paragraph 1, carriage under suspension of excise duty shall begin if the beer leaves the tax warehouse or is transferred at the place of importation into free circulation in accordance with Article 79 of the Code and ends with the reception or Takeover of the beer.

(4) The holder of the issuing tax warehouse or the registered consignor shall provide security for the dispatch in the amount of the tax which would be incurred in the case of a withdrawal of the beer into the free circulation, if any indication of a danger to the The introduction of the beer tax can be seen. If there is sufficient storage security, this also covers the shipping. The customs office may, on request, allow the security to be provided by the carrier or the recipient of the beer. "

19. § 16 including the heading:

" Transport under tax suspension with other Member States

§ 16. (1) Beer may be transported under suspension of taxation, including through third countries or third countries


1.	from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)		in tax warehouses or
b)		in establishments of registered recipients (§ 17) or
c)		in advance of the registered consignee pursuant to section 17 (1) (1) (1) of the first subparagraph (direct delivery) to the customs office, or
d)		in so far as the conditions for the freedom of taxation are in accordance with the international conventions and intergovernmental contracts, to the recipients referred to in § 15 (1) (3) (3)
	in the tax area;
2.	From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)		in tax warehouses or
b)		in establishments of registered recipients or
c)		on the recipients referred to in Article 15 (1) Z 3
	in other Member States;
3.	through the tax territory.
In the case of Z 2, the owner of the issuing tax warehouse (consignor) or the registered consignor for dispatch shall provide a security valid in all Member States at the level of the tax which, when the beer is removed from the free circulation, shall be free of charge. Traffic in the tax area would be created. If there is sufficient storage security, this also covers the shipping. The customs office referred to in § 12 (3) or § 18 (4) may, upon request, allow the carrier to provide the beer with safety. The movement of beer under suspension of excise duty from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to tax warehouses or to the recipients referred to in Article 15 (1) (3) of the tax territory in the tax territory in the territory of the territory of the Member State of taxation in another Member State, the provisions relating to the intra-Community tax transit procedure shall apply.

(2) The beer shall be immediately


1.		from the holder of the issuing tax warehouse or from the registered consignor from the tax territory to the other Member State,
2.		from the holder of the relevant tax warehouse to its tax warehouse or from the registered consignee in its operations in the tax territory, provided that the first subparagraph of paragraph 1 (1) (1) (lit). c (direct delivery) shall not apply,
3.		shall be taken over by the recipients referred to in Article 15 (1) (3).

(3) In the cases referred to in paragraph 1 (1) (2), the movement under suspension of excise duty shall begin if the beer has left the tax warehouse or has been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (1) (1) in conjunction with paragraph 2, the carriage under suspension of tax ends with the inclusion of the beer in the tax warehouse or with the taking over of the beer by the registered recipient, by the recipient of a Direct delivery or by the recipients referred to in § 15 para. 1 Z 3.

(4) With the inclusion of the beer in the operation of the registered consignee, the tax liability shall be incurred, unless it has been referred to in the context of an authorization for tax-free use. In the cases of direct deliveries, the tax liability arises with the receipt of the beer at the place of direct delivery. Tax debtor is the registered recipient. § 10 (1) to (4), (5a), (6) and (7) shall apply mutagenly to the registration and payment of the tax. "

20. The title before § 17 reads:

"Registered Recipients"

21. § 17 (1) reads:

" (1) Registered recipients within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Beer dispatched from a tax warehouse in another Member State or from a registered consignor from a place of importation in another Member State, under tax suspension for commercial purposes


1.		not only occasionally, or
2.		in individual cases
, The reference to a body of public law is the same as for commercial purposes. "

22. In Article 17 (2), the fourth and fifth sentences are replaced by the following:

23. § 17 (3) reads:

" (3) The application must contain all the conditions required for the granting of the authorization; shall be accompanied by the documentation on the proof or the credibility of the information. Indicate the subject matter and address of the holding to which the beer is to be obtained, addresses which deviate from it in cases of direct deliveries, the quantity of beer and the amount of the tax which is likely to be generated during one year. "

Section 17 (4) reads as follows:

" (4) The application shall be submitted to the customs office in writing, in the area of which the applicant has his business or residence, in the absence of such a person in the tax territory at the customs office in whose area the operation of the applicant is is to be made or the first reference should be made. § 13 shall apply mutatily for the deletion of the authorization. "

Section 18, including the heading:

" Registered Consignor

§ 18. (1) Registered consignor within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, To send beer from the place of importation under tax suspension.

(2) The authorization referred to in paragraph 1 shall be issued at the request of persons or associations of persons who carry out properly commercial books, draw up annual accounts in good time and do not have any objections to their tax reliability. The requirement to carry out books and draw up annual accounts may, on request, be waited in respect of establishments which are not bound by the provisions of the Federal Tax Code on the management of books, in so far as it does so in the case of the collection of books. the beer tax is not endangered. Prior to the granting of the authorization, safety must be provided in the case of carriage pursuant to section 16 (1) Z 2.

(3) The application must contain all the information on the conditions required for the granting of the authorization, and shall be accompanied by the documentation on the proof or the credibility of the information. Indicate the places of importation of which beer is expected to be dispatched under suspension of excise duty. § 12 (2), (3) and (5) to (8) and § 13 shall apply mutatily.

26. § 19, including the title and § 20.

27. § 22 Including the heading:

" 5. Export under tax suspension

§ 22. (1) Beer may be transported under suspension of taxation, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the beer is EC excise duty area.

(2) The owner of the tax warehouse or the registered consignor shall carry out the beer without delay.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the beer has left the tax warehouse or has been released for free circulation at the place of importation. The carriage under suspension of excise duty shall end when the beer leaves the EC excise duty zone.

(4) If the beer is exported directly from the tax area, the provisions of Section 15 (4) shall apply mutatily for the security performance. If the beer is exported via other Member States, § 16 (1) second to fourth sentence shall apply mutatily. "

28. § 23 including the heading:

" 6. Irregularities in traffic under tax suspension

§ 23. (1) An irregularity shall be deemed to have occurred during the carriage of beer under suspension of excise duty, with the exception of the cases regulated in Article 7 (4), on the basis of which the carriage or part of the carriage does not end properly can be.

(2) During the carriage of beer in accordance with § § 15, 16 or 22 of irregularities in the tax area, the beer shall be withdrawn as the procedure of suspension of the tax.

(3) During carriage under suspension of excise duty from a tax warehouse of another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may: where such irregularity has occurred, it shall be deemed to have occurred in the tax territory at the time of the determination.

(4) If beer has been dispatched from the tax territory to another Member State under suspension of excise duty (Section 16 (1) (2), section 22 (1)) and has not arrived at its place of destination, without any irregularity being found during the transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the transport operation, shall demonstrate that the beer has been


1.		arrived at the place of destination and the carriage has been duly completed; or
2.		has not arrived at the place of destination on the grounds of an irregularity which occurred outside the tax territory or which has been in force.

(5) The person who has provided security for the carriage (Section 16 (1) and (4) (4)) has no knowledge that the beer has not arrived at its destination and could not have any knowledge of it, so it has no knowledge of the fact that the beer has been received by the person in question. a period of one month from the date of transmission of this information by the customs office, the possibility of having the proof referred to in paragraph 4.

(6) Where, in the cases referred to in paragraphs 3 and 4, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the tax in that Member State is The tax paid in the tax area must be reimbursed on request, or that the beer has been shown to have been exported from the EC excise duty area. The refund shall be the duty of the customs office at which the amount to be reimbursed has been paid. "

29. § 24 reads including the headings:

" 7. Imports from third countries or third countries

Import

§ 24. (1) Imports


1.		the entry into the tax territory of beer from third countries or of third countries, unless the beer is in a customs suspense procedure at the entry into the Community excise duty area;
2.		the withdrawal of beer from a customs non-renewal procedure in the tax area, unless a further customs-based suspensive procedure is concluded.

(2) Customs non-renewal procedures are


1.	in the case of the receipt of beer in customs status as non-Community goods from third countries or third countries:
a)		the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)		the temporary storage under Title III, Chapter 5 of the Code,
c)		the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)		all the procedures referred to in Article 84 (1) (a) of the Code;
2.	in the case of the receipt of beer in customs status as Community goods from third countries, in accordance with the provisions of Title III, Chapters 1 to 4 of the Code, the special procedures for customs surveillance at the entrance to the customs territory of the Community Community.

(3) For the collection of beer tax, unless otherwise specified in this Federal Act, the customs regulations shall apply mutatily.

30. § 25 including the heading:

" Irregularities in the duty-free procedure

§ 25. Where irregularities are found in a customs suspense procedure in which beer is located, Article 215 of the Code shall apply mutatily. "

31. In § 26 (1) the second sentence reads:

"The tax debtor is the relationship person and any person in whose custody the beer is located."

32. § 26 (2) reads:

" (2) If beer from the free movement of a Member State is transferred to the tax territory in cases other than those referred to in paragraph 1, the tax liability shall be incurred as a result of the fact that, for the first time, it is held in custody for commercial purposes in the tax area. or used. The tax debtor is who holds or uses the beer in custody. The tax liability shall not be incurred if the beer held in custody in the tax territory


1.		is intended for another Member State and is carried through the tax territory under the permitted use of an accompanying document in accordance with Article 27; or
2.		is on board a water or aircraft that operates between the tax territory and another Member State, but is not for sale in the tax area. "

33. In Article 26, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 7 (4) shall apply mutatily."

34. In Section 26 (3), the phrase "(1) or (2)" through the phrase " 1 or according to paragraph 2, first sentence " replaced.

35. In § 26, the following paragraph 6 is added:

"(6) For the registration and payment of the tax, § 10 (6) and (7) shall apply mutagenly."

36. In § 28 (3), the citation "§ 26 (3) to (5)" through the citation "§ 26 (3) to (6)" replaced.

37. In § 28, the following paragraph 4 is added:

"(4) Section 7 (4) shall apply mutatily."

38. In § 29 (2), the following sentence is added:

"If the procedure referred to in paragraph 3 is not complied with, the purchaser of the beer shall be liable to tax debtors in addition to the mail order trader."

39. In § 29, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 7 (4) shall apply mutatily."

40. In § 29 (3), the phrase "the customs office in whose territory the acquirer is domicated (business seat)," through the phrase "the customs office of Innsbruck" replaced.

41. The following sentences are added in § 29 (7):

" In such cases, security shall be the amount of the tax to be paid for the quantity likely to be delivered in one month. § 13 shall apply mutatily for the deletion of the authorization. "

42. In § 29 (8), the citation "§ 10 (1) to (4), 6 and 7" through the citation "§ 10 para. 1, 6 and 7" replaced.

43. In accordance with § 30, the following § 30a including heading is inserted:

" Irregularities during the carriage of beer of the free circulation of other Member States

§ 30a. (1) The tax liability shall be incurred during the transport of beer pursuant to § 26 (1) and (2) or (2) or section 29 (2) in the tax territory of irregularities. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined. Section 23 (1) shall apply mutatily.

(2) The person responsible for the security pursuant to section 26 (3) or § 29 (3) shall be the person liable for the security, in the case of section 26 (2), the person holding the beer and any person who has been involved in the irregularity.

(3) The tax debtor shall immediately notify the customs office of the beer for which the tax liability referred to in paragraph 1 has been incurred, in writing and in writing, in the area of which the tax debtor is responsible for his or her business or business. In the absence of such a residence in the tax area, the customs office of Innsbruck. "

44. In § 31 (2), the word order shall be "according to § 29 or § 30" through the phrase "according to § 29 (9) or § 30" replaced.

45. In § 31, the following paragraph 2a is inserted after paragraph 2:

A refund as referred to in paragraph 1 shall also be granted if the beer has not arrived at the place of destination, the person entitled to the refund (par. 3), however, on the basis of an irregularity established in another Member State, has been taken up as a debtor and provides proof that the tax has been paid in that Member State or that an official This Member State shall confirm that the beer has been duly registered there. The refund or payment shall only be granted if the proceedings are complied with in accordance with Section 29 (9) or § 30 and the shipment has been notified in advance to the customs office referred to in paragraph 5 above. "

46. In § 31, the following subsection (4a) is inserted:

" (4a) If, in the case of § 30a (1) second sentence, the place of irregularity is established before the expiry of a period of three years from the beginning of the carriage of the beer, and if the latter is located in another Member State, the levied under section 30a (3) shall be the subject of the Tax at the request of the tax debtor, if he submits proof of payment of the tax in that Member State or an official confirmation from that Member State that the beer there is properly taxed "

47. In § 32 (1) the word order is deleted "§ 18 (1) and" .

48. In § 35 (1) the word "Authorized" by the word "registered" replaced.

49. In Section 35 (3), the phrase "persons mentioned, the agent and the person," through the phrase "persons mentioned and the person referred to," replaced.

50. In § 36, the word "Authorized" by the word "registered" replaced.

51. In § 37 is paragraph 1:

" (1) The holder of a tax warehouse in the tax territory and the registered consignor at the place of importation in the tax territory, by way of derogation from § 14a (1), have the customs office of any kind of beer which is to be included in a beer-use operation in the area where the recipient's operation is located (shipping display). "

52. In § 37 (2), Z 3 is:


" 3.		the identification number (excise duty number) of the tax warehouse owner and of the tax warehouse or the registered consignor as referred to in paragraph 1; "

53. In Section 37 (2), the following Z 4 is added after Z 3:


" 4.		the national identification number (excise duty number) of the holding in which the beer is to be received. "

54. In § 37, paragraph 3 reads:

" (3) The advertisement shall normally be transmitted by electronic means on the day of the application, but at the latest on the second following working day. If official samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to lay down the content and the procedure for the electronic transmission of the transit display with the Regulation. "

55. In § 37 (4), the second sentence reads:

" In individual cases which are worthy of consideration, the customs office in whose area the tax warehouse is located at the request of the tax warehouse owner or the customs office referred to in § 18 (4) may, at the request of the registered consignor, further Allow simplification measures if these measures do not make official supervision difficult. "

56. In § 41 (1) the word "Authorized" by the word "registered" replaced.

57. In Section 42 (1), the phrase "Officers (Section 18 (1) and § 29 (5))," through the phrase "registered consignor (§ 18 para. 1), authorized agents (§ 29 para. 5)," replaced.

58. In accordance with § 46e, the following § 46f is inserted:

" § 46f. (1) Unless otherwise specified in paragraphs 2 to 11, the following shall be:


1.		the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 151/2009 by 1 April 2010;
2.		Transportation of beer, which will be opened before April 1, 2010, in accordance with the provisions of this Federal Law in the before the Federal Law BGBl. I n ° 151/2009, to be implemented and completed.

(2) For carriage under suspension of tax, which shall be carried out after the end of 31 March 2010 and before 1 January 2010. The provisions of § 19, § 20 and § 22, in each case before the Federal Act BGBl, are to be started in January 2011, subject to the provisions of Section 7. I No 151/2009, unless the promotions are to be carried out with an electronic administrative document under Article 21 of the System Directive, which is the subject of Articles 2 and 3 of Regulation (EC) No 684/2009 on the implementation of the Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 327, 22.11.2008, p. EC No 24), has been opened up.

(3) For each carriage of beer under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area, which shall be carried out at the end of the 31 December period. January 2010 is started, has


1.		the consignor shall transmit an electronic administrative document within the meaning of paragraph 2;
2.		the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures Goods subject to excise duty shall be sent by electronic means, subject to excise duty suspension.
Subject to the provisions of paragraph 7, these obligations shall not apply if the technical conditions for the transmission or reception are lacking in electronic means.

(4) § 37 in the version of the Federal Law BGBl. I n ° 151/2009 is a beer-use operation on any shipment of beer from a tax warehouse in the tax area, which shall be carried out after the end of the 31. January 2010 is to be started.

(5) For each carriage of beer according to § 16 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 31 March 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2. Subject to paragraph 7, this obligation shall not apply if the technical conditions for transmission are missing by electronic means.

(6) § 37 in the version of the Federal Law BGBl. I No 151/2009 shall apply to any shipment of beer from registered consignors from the place of importation in the tax territory to a beer-use operation commenced after the end of 31 March 2010.

(7) For each carriage of beer in accordance with § 15 para. 1 Z 1 or 3 or § 16 para. 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 30 June 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2.

(8) For each transfer of beer under a tax suspension from a tax warehouse in the tax area into a beer-use operation, which is carried out by electronic means in accordance with § 37 in the version of the Federal Law BGBl. I n ° 151/2009, the obligation to issue an ad according to § 37 in the Federal Law Gazette (BGBl) is no longer required. Regulation (EC) No 151/2009.

(9) For each carriage of beer under suspension of excise duty from a tax warehouse to another tax warehouse in the tax territory opened with an electronic administrative document within the meaning of paragraph 2, the obligation to issue a Display according to § 37 in the before the Federal Act BGBl. Regulation (EC) No 151/2009.

(10) Authorized recipients within the meaning of Section 17 (1) (1) (1) (1) in the Federal Law Gazette (BGBl). I n ° 151/2009 is valid as a registered recipient within the meaning of Section 17 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I No 151/2009.

(11) Bewilligungen as commissioner in accordance with § 18 in the before the Federal Act BGBl. I No 151/2009 will apply until the end of 30 April 2010. During this period, the legal obligations relating to the agents remain in accordance with § 18 (1) and (4), § 32 (1) and § 42 (1) in the Federal Law Gazette (BGBl). I n ° 151/2009 is still in force. "

Article 5

Amendment of the Mineral Oil Tax Act 1995

The Mineral Oil Tax Act 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I n ° 122/2008, is amended as follows:

1. The heading before § 1 reads:

"Tax territory, tax subject, other definitions"

2. In § 1, paragraphs 3 to 5 are deleted.

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

" § 2a. For the purposes of this Federal Law,


1.	System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.	Customs code: Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No OJ L 302, 19.10.1992, p. 1);
3.	Area of the European Community: the area to which the system directive applies (EC excise duty area);
4.	Other Member States or other Member States: the Community excise duty area without the tax territory;
5.	Third areas: the areas referred to in Article 5 (2) of the System Directive which are outside the Community excise territory but are part of the customs territory of the Community, and the territories referred to in Article 5 (3) of the System Directive;
6.	Third countries: States or territories to which the Treaty establishing the European Community does not apply;
7.	Customs territory of the Community: the territory referred to in Article 3 of the Code;
8.	Place of importation:
a)		in the case of entry from third countries, the place where the mineral oil, when released for release for free circulation, is in accordance with Article 79 of the Code;
b)		in the case of the entry from third areas, the place where the mineral oil is to be used in accordance with the appropriate application of Article 40 of the Code. "

4. In § 3 para. 1 Z 1 shall be after lit. c the following lit. d inserted:


" (d)	if the tax liability is incurred after 31 December 2009,
aa)		with a content of at least 46 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 442 euro;
bb)		otherwise 475 Euro; "

5. In § 3 (1) (2) (2), after lit. c the following lit. d inserted:


" (d)	if the tax liability is incurred after 31 December 2009,
aa)		with a content of at least 46 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 514 euro;
bb)		otherwise 547 Euro; "

6. In Section 3, Section 1, Z 4, after lit. b the following lit. c inserted:


" (c)	if the tax liability is incurred after 31 December 2009,
aa)		with a content of at least 66 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 347 euro;
bb)		otherwise 375 Euro; "

7. In § 3 para. 1 Z 7, according to lit. c the following lit. d inserted:


" (d)	otherwise, for 1 000 l, if the tax liability is incurred after 31 December 2009,
aa)		with a content of at least 66 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 347 euro;
bb)		otherwise 375 Euro; "

7b. In Section 4 (1) (2), the following half-sentence is added:

"where gas oil is used as the ship's operating material, a tax-free charge shall be permitted only if marked gas oil is delivered in accordance with § 9;"

8. § 4 (1) Z 12 reads:


" 12.		used mineral oils within the meaning of section 2 (1) (waste oils), which are either immediately after recovery or after preparation for mineralogical processes or for one after Z 9 lit. "a beneficiary shall be used."

9. In § 4 paragraph 2 Z 3 the phrase "Article 23 (1) of the Directive referred to in Article 1 (3) of the Directive" through the phrase " Art. Article 12 (1) of the System Directive " replaced.

9a. In Section 9 (6), the following Z 3 is inserted after Z 2:


" 3.		the use as a ship operating material in accordance with Article 4 (1) Z 2, "

10. In § 21 (1), Z 1 is:


" 1.		that mineral oil is removed from a tax warehouse without any further tax exception or customs procedure excluding the procedure for release for free circulation and the export procedure, or by taking it in a tax warehouse for consumption (removal to free circulation); "

11. In Section 21 (1), the following Z 3a is inserted after Z 3:


" 3a.		in the case of transport under suspension, an irregularity in accordance with section 38 occurs; "

12. In § 21, the following paragraph 3a is inserted after paragraph 3:

" (3a) The tax liability shall not be incurred if the mineral oil has been completely destroyed or irretrievably lost due to its nature or as a result of unforeseeable events or force majeure. Mineral oil is then considered to be completely destroyed or irretrievably lost if it can no longer be used as such. The complete destruction and the irretrievable loss of the mineral oil shall be shown to the customs office. "

13. In § 21 (4), Z 3 reads:


" 3.		in the cases referred to in paragraph 1 (2) (2). (b) and (2), (4) and (6) and (2) at the time of irregularity, use or surrender; "

14. § 21 (8) reads:

"(8) The tax liability shall not be incurred if the mineral oil is transported under a tax suspension from the tax territory or another Member State via third countries or third countries to the tax territory."

15. § 22 including the heading:

" Tax debtor

§ 22. (1) The tax debtor is or is


1.	in the cases referred to in Article 21 (1) (1), the holder of the tax warehouse and, in the event of unlawful removal or removal, the person who has taken away or has taken away the mineral oil or in whose name the mineral oil has been taken away or removed, as well as any person involved in the unlawful removal or removal;
2.	in the cases referred to in Article 21 (1) (2) and (3), the holder of the voucher if he has obtained the power of disposal on the mineral oil before the tax liability has been incurred, otherwise the supplier shall;
3.	in the cases referred to in Article 21 (1) (3a), (4) and (6) and (2) of the users, the supplier or the person who makes the tax-free mineral oil or the tax-free fuels or heating materials for a non-beneficiary purpose, or used;
4.	in the cases referred to in Article 21 (1) (5), where the fuel or fuel is delivered in the course of a holding the management of which is situated in the tax territory, the holder of that holding; is not the case, the user;
5.	in the cases referred to in Article 21 (3) of the manufacturer and any person involved in the manufacture;
6.	in the cases of § 21 (8)
a)		the person who is obliged under the customs legislation to declare the mineral oil or to declare the mineral oil in the name of the person,
b)		any other person who is involved in an unlawful import.

(2) debts of several persons the tax shall be undertaken jointly and severally for the performance of this debt. "

16. In § 23, the following paragraph 7a is inserted after paragraph 7:

" (7a) The tax liability pursuant to Section 21 (1) (1) (1) (1) by unlawful removal or removal, or in accordance with § 21 (1) (4), is the duty to notify the customs office of the tax without delay in writing and to pay, in the area of which the tax debtor is responsible. its establishment or its business or place of residence, in the absence of such a person in the tax area, at the customs office of Innsbruck. In the case of mineral oil which has been withdrawn from the tax area in the tax area, it is proved in individual cases that the mineral oil in question has been delivered to persons in the tax territory which are responsible for the control of mineral oil or of mineral oil in the case of tax suspension, the customs office may, in order to avoid unnecessary administrative costs, not collect the tax resulting from the application pursuant to section 21 (1) (4) of this Regulation upon request. "

17. In § 25 (1) Z 2, the citation shall be § § 30, 31 and 37 " through the citation § § 29a, 30, 31 and 37 " replaced.

18. § 25 (2) reads:

" (2) Tax warehouses within the meaning of this Federal Law are manufacturing plants or mineral oil storage facilities where they are authorized to the tax warehouse holder in accordance with § 27 or § 29 for the production, processing or processing, the reception or the the dispatch of mineral oils and establishments situated in other Member States which are authorised as tax warehouses in accordance with the provisions of those Member States. '

19. In § 25, the following paragraph 3 is added:

"(3) Tax warehousekeepers are natural or legal persons, as well as associations of persons without their own legal personality, who operate a tax warehouse."

20. In accordance with § 29, the following § 29a including heading is inserted:

" Traffic under tax suspension

§ 29a. (1) shipments of mineral oil shall be deemed to have been carried out under tax suspension only if they are not provided for in this Federal Act, provided that they are carried out by means of an electronic administrative document under Article 21 of the System Directive; and the administrative document referred to in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised procedures for the movement of products subject to excise duty under suspension of excise duty (OJ L 327, 30.11.2009, p. EC No 24), it is appropriate to meet the requirements laid down in paragraph 1 of this Regulation.

(3) The Federal Minister of Finance shall be authorized to:


1.		by Regulation, the movement under suspension of taxation in accordance with Articles 21 to 30 of the System Directive and the regulations adopted for that purpose, and the procedure for the transmission of the electronic administrative document and the to regulate the necessary data exchange;
2.		by regulation, by way of derogation from paragraph 1, the movement under suspension of excise duty shall be regulated;
3.		in order to facilitate the movement of goods or in the interest of the domestic economy with other Member States, to conclude agreements in those cases where mineral oil is frequently and regularly subject to tax suspension between two or more Member States shall be promoted to provide for procedural simplifications if reciprocity is guaranteed by such agreements and if there is no risk of the Republic of Austria having any negative effect on the tax interests of the Republic of Austria. "

21. § 30 including the heading:

" Traffic under tax suspension in the tax area

§ 30. (1) Mineral oil may be transported under suspension of excise duty from tax warehouses in the tax territory or from registered consignors (§ 33) from the place of importation in the tax territory


1.		in tax warehouses or
2.		in establishments which have been granted tax-free use in accordance with Article 12 (1),
in the tax area.

(2) The mineral oil shall be included immediately by the holder of the relevant tax warehouse in its tax warehouse or by the holder of the use in its holding.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the mineral oil leaves the tax warehouse or has been released on the place of importation into free circulation pursuant to Article 79 of the Code and ends with the inclusion of: of the mineral oil.

(4) The holder of the outgoing tax warehouse or the registered consignor shall provide security for the dispatch in the amount of the tax which would be incurred in the case of the removal of the mineral oil into the free movement where there are indications of danger to the Introduction of the mineral oil tax can be recognized. If there is sufficient storage security, this also covers the shipping. The customs office may, on request, allow the security to be lodged by the carrier or the recipient of the mineral oil. "

22. § 31 including the heading:

" Transport under tax suspension with other Member States

§ 31. (1) Mineral oil may be transported under suspension of excise duty, including through third countries or third countries


1.	from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)		in tax warehouses or
b)		in establishments of registered recipients (§ 32) or
c)		in advance of the registered consignee pursuant to section 32 (1) (1) (1) of the customs office of destination (direct delivery), or
d)		in so far as the conditions for freedom of taxation are fulfilled in accordance with international conventions and intergovernmental treaties, on diplomatic missions, consular posts or in international agreements, and International bodies provided for in the Headquarters Agreement
	in the tax area;
2.	From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)		in tax warehouses or
b)		in establishments of registered recipients or
c)		on diplomatic missions, consular posts or international bodies provided for in international conventions and official agreements
	in other Member States,
3.	through the tax territory.
In the case of Z 2, the holder of the outgoing tax warehouse (consignor) or the registered consignor for dispatch shall provide a guarantee valid in all Member States at the level of the tax which is applicable to the removal of the mineral oil in the free Traffic in the tax area would be created. If there is sufficient storage security, this also covers the shipping. The customs office referred to in § 27 (2) or § 33 (4) may, upon request, allow the carrier of the mineral oil to provide security. The shipment of mineral oil under tax suspension from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to tax warehouses or to diplomatic missions, consular posts or to those in The provisions relating to the intra-Community tax transit procedure shall apply to international bodies in the field of taxation provided for in the territory of another Member State, as provided for in international conventions and in the field of office.

(2) The mineral oil shall be immediately


1.		from the holder of the outgoing tax warehouse or from the registered consignor from the tax territory to the other Member State,
2.		from the holder of the relevant tax warehouse to its tax warehouse or from the registered consignee in its operations in the tax territory, provided that the first subparagraph of paragraph 1 (1) (1) (lit). c (direct delivery) shall not apply,
3.		from the diplomatic missions, consular posts or international bodies provided for in international conventions and in the terms of the Headquarters Agreement.

(3) In the cases referred to in paragraph 1 (1) (2), the movement under suspension of excise duty shall begin if the mineral oil has left the tax warehouse or has been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (1) (1), in conjunction with paragraph 2, the carriage under suspension of excise duty shall end with the inclusion of the mineral oil in the tax warehouse or with the acceptance of the mineral oil by the registered recipient, by the recipient of a Direct delivery or through diplomatic missions, consular representations or international bodies provided for in international conventions and official agreements.

(4) With the inclusion of the mineral oil in the operation of the registered consignee, the tax liability shall be incurred, unless it has been referred to in the context of an authorization for tax-free use. In the case of direct deliveries, the tax liability arises with the receipt of the mineral oil at the place of direct delivery. Tax debtor is the registered recipient. § 23 shall apply mutagenly for the registration and payment of the tax. "

23. The title before § 32 reads:

"Registered Recipients"

Section 32 (1) reads as follows:

" (1) Registered recipients within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Mineral oil dispatched from a tax warehouse in another Member State or from a registered consignor from a place of importation in another Member State, under suspension for commercial purposes


1.		not only occasionally, or
2.		in individual cases
, The reference to a body of public law is the same as for commercial purposes. "

25. In § 32 (2), the fourth and fifth sentences are replaced by the following:

" The authorization referred to in paragraph 1 (2) shall be limited to a certain quantity, a single consignor and a certain period of time and shall be granted if a security has been lodged in the amount of the mineral oil tax arising in individual cases. The conditions laid down in the first to the fourth sentence shall not apply to authorisations granted to bodies governed by public law, with the exception of the restriction to a given quantity, a single consignor and a certain period of time in which: the cases referred to in paragraph 1 (2). "

Section 32 (3) reads as follows:

" (3) The application must contain all the conditions required for the granting of the authorization; shall be accompanied by the documentation on the proof or the credibility of the information. Indicate the subject matter and address of the holding, including addresses which differ in the case of direct deliveries, the nature and quantity of the mineral oil and the amount of the tax expected to be incurred during one year. "

27. In § 32 (4), the first sentence reads:

28. § 33 including the heading:

" Registered consignor

§ 33. (1) Registered consignor within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Mineral oil to be sent from the place of importation under suspension of excise duty.

(2) The authorization referred to in paragraph 1 shall be issued at the request of persons or associations of persons who carry out properly commercial books, draw up annual accounts in good time and do not have any objections to their tax reliability. The requirement to carry out books and draw up annual accounts may, on request, be waited in respect of establishments which are not bound by the provisions of the Federal Tax Code on the management of books, in so far as it does so in the case of the collection of books. the mineral oil tax is not jeopardised. Prior to the granting of the authorization, safety must be provided in the case of carriage pursuant to section 31 (1) Z 2.

(3) The application must contain all the information on the conditions required for the granting of the authorization, and shall be accompanied by the documentation on the proof or the credibility of the information. Specify the places of importation, of which mineral oil is expected to be dispatched under suspension of excise duty. § 27 (2), (3) and (5) to (7) and § 28 shall apply mutaly.

29. § 34, including the title and § 35.

30. § 37 including the heading:

" 8. Export under tax suspension

§ 37. (1) Mineral oil may be transported under suspension, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the mineral oil is the EC excise duty area.

(2) The owner of the tax warehouse or the registered consignor shall carry out the mineral oil immediately.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the mineral oil has left the tax warehouse or has been released for free circulation at the place of importation. The carriage under suspension of excise duty shall end when the mineral oil leaves the Community excise duty zone.

(4) If the mineral oil is exported directly from the tax area, the provisions of Section 30 (4) shall apply mutatily for the security performance. If the mineral oil is exported via other Member States, § 31 (1), second to fourth sentence shall apply mutatily. "

31. § 38 Including the heading:

" 9. Irregularities in traffic under tax suspension

§ 38. (1) An irregularity shall be deemed to have occurred during the carriage of mineral oil under suspension of excise duty, with the exception of the cases regulated in Article 21 (3a), on the basis of which the carriage or part of the carriage is not properly carried out can be terminated.

(2) In the event of irregularities in the tax area during the transport of mineral oils in accordance with § § 30, 31 or 37, the mineral oil is withdrawn as the procedure of suspension of the tax.

(4) Where mineral oil has been dispatched from the tax territory to another Member State under suspension of excise duty (Article 31 (1) (2), section 37 (1)) and has not arrived at its place of destination, without any irregularity during the transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the transport operation, shall demonstrate that: that the mineral oil


1.		arrived at the place of destination and the carriage has been duly completed; or
2.		has not arrived at the place of destination on the grounds of an irregularity which occurred outside the tax territory or which has been in force.

(5) Had the person who provided security for the transport (Section 31 (1) and (4) (4)) has no knowledge that the mineral oil has not arrived at its place of destination, nor has it been able to have any knowledge of it, within a period of one month from the date of transmission of this information by the customs office, the possibility of having the proof referred to in paragraph 4.

(6) Where, in the cases referred to in paragraphs 3 and 4, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the tax in that Member State is The tax paid in the tax area must be reimbursed on request, or that the mineral oil has been shown to have been exported from the EC excise duty area. The refund shall be the duty of the customs office at which the amount to be reimbursed has been paid. "

32. § 39 Including the headings:

" 10. Imports from third countries or third countries

Import

§ 39. (1) Imports


1.		the entry into the tax territory of mineral oil from third countries or of third countries, unless the mineral oil is in a customs suspense procedure at the entry into the Community excise duty area;
2.		the removal of mineral oils from a customs non-renewal procedure in the tax territory, unless a further customs-based suspensive procedure is concluded.

(2) Customs non-renewal procedures are


1.	in the case of the entry of mineral oil in the customs status as non-Community goods from third countries or third countries:
a)		the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)		the temporary storage under Title III, Chapter 5 of the Code,
c)		the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)		all the procedures referred to in Article 84 (1) (a) of the Code,
	and the provisions adopted for that purpose;
2.	in the case of the entry into the customs territory of mineral oils in customs status as Community goods from third territories, the special procedures of customs surveillance as provided for in Title III, Chapters 1 to 4 of the Code, at the entrance to the customs territory of the Community.

(3) For the collection of the mineral oil tax, unless otherwise specified in this Federal Act, the customs regulations shall apply mutatily.

(33) § 40 including the heading:

" Irregularities in the duty-free procedure

§ 40. Where irregularities are found in a customs declaration of suspense in which mineral oils are located, Article 215 of the Code shall apply mutatily. "

34. In § 41 (1), the second sentence reads:

"Tax debtor shall be the relationship person and any person in whose custody the mineral oil is located."

35. § 41 (2) reads:

" (2) Where mineral oil is transferred from the free movement of a Member State into the tax territory in cases other than those referred to in paragraph 1, the tax liability shall be incurred by the fact that, for the first time in the tax territory, it shall be held in custody for commercial purposes. is held or used. The person who holds the mineral oil in custody or uses the mineral oil is liable to tax debtors. The first sentence shall not apply to fuels in main containers of means of transport, special containers, working machines and equipment, agricultural and forestry vehicles and refrigeration and air-conditioning systems. The tax liability shall not be incurred if the mineral oil held in custody in the tax territory is intended for another Member State and is carried through the tax territory under the permitted use of an accompanying document in accordance with Section 42. "

36. In § 41, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 21 (3a) shall apply mutatily."

37. In Section 41 (3), the phrase "pursuant to paragraph 1 or 2" by the phrase "in accordance with paragraph 1 or in accordance with paragraph 2, first sentence" replaced.

38. In § 43, the following paragraph 3 is added:

"(3) § 21 (3a) shall apply mutatily."

39. In § 44 (2), the following sentence is added:

"If the procedure referred to in paragraph 3 is not complied with, the acquirer of the mineral oil shall be liable to tax debtors in addition to the mail order trader."

40. In § 44, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 21 (3a) shall apply mutatily."

41. In § 44 (3) the word order shall be "the customs office in whose territory the acquirer is domicated (business seat)," through the phrase "the customs office of Innsbruck" replaced.

42. In § 44 (7) the following sentences are added:

" In such cases, security shall be the amount of the tax to be paid for the quantity likely to be delivered in one month. § 28 shall apply mutatily for the deletion of the authorization. "

43. In accordance with § 45, the following § 45a including heading is inserted:

" Irregularities during the transport of mineral oils of non-taxable transport of other Member States

§ 45a. (1) The tax liability shall be incurred during the transportation of mineral oil pursuant to section 41 (1) and (2) or in accordance with section 44 (2) in the tax territory of irregularities. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined. Section 38 (1) shall apply mutatily.

(2) The person responsible for the security pursuant to section 41 (3) or § 44 (3) shall be the person liable for the security, in the case of section 41 (2), the person holding the mineral oil and any person who was involved in the irregularity.

(3) For the mineral oil for which the tax liability referred to in paragraph 1 has been incurred, the tax debtor shall immediately notify the customs office in writing and pay the tax in the area of which the tax debtor is responsible for his operations or his/her holding. In the absence of such a business or place of residence, the customs office of Innsbruck shall have its place of business or residence. "

44. In § 46 (2), the citation shall be "§ 44 or § 45" by the citation "§ 44 (9) or § 45" replaced.

45. In § 46, the following paragraph 2a is inserted after paragraph 2:

A refund as referred to in paragraph 1 shall also be granted if the mineral oil has not arrived at the place of destination, the person entitled (par. 3), however, on the basis of an irregularity established in another Member State, has been taken up as a debtor and provides proof that the tax has been paid in that Member State or that an official Confirmation from the Member State concerned that the mineral oil has been duly registered there. The refund or remuneration shall only be granted if the proceedings are complied with in accordance with § 44 (9) or § 45 and the shipment has been notified in advance to the customs office referred to in paragraph 5 above. "

46. In § 46 (4), the following sentence is added:

"For the applications, § 23 (9) shall apply mutatily."

47. In § 46, the following subsection 4a is inserted after paragraph 4:

" (4a) If, in the case of Section 45a (1), second sentence, before the expiry of a period of three years after the beginning of the transport of the mineral oil, the place of irregularity is established and is located in another Member State, the latter shall be determined in accordance with Article 45a (3) (3). shall be reimbursed at the request of the tax debtor if he submits proof of payment of the tax in that Member State or an official confirmation from that Member State that the mineral oil is properly taxable there has been recorded. "

48. In § 46 (5), the second sentence is deleted.

49. In § 47 (1), the citation "§ 33 (1) and § 44 (5)" through the citation "§ 44 (5)" replaced.

50. In § 49 (1) the word "Authorized" by the word "registered" replaced.

51. In Section 49 (3), the phrase "persons, the commissioner and the person," through the phrase "People and the person," replaced.

52. In § 50, the word "Authorized" by the word "registered" replaced.

53. § 51 reads:

" § 51. (1) By way of derogation from § 29a (1), the holder of a tax warehouse in the tax territory and the registered consignor at the place of importation in the tax territory shall have the customs office of any kind of mineral oil to be included in a use operation. in the area where the recipient's operation is located (Shipment screen).

(2) The ad shall contain:


1.		the nature and quantity of the mineral oil that has been removed;
2.		the date of departure;
3.		the identification number (excise duty number) of the holder of the tax warehouse and of the tax warehouse or the registered consignor as referred to in paragraph 1;
4.		the national identification number (excise duty number) of the holding in which the mineral oil is to be incorporated.

(3) The display shall normally be transmitted by electronic means on the day of the delivery, but at the latest on the second working day following that. If official samples are provided for, they shall be used. The Federal Minister of Finance is hereby authorized to determine the content and the procedure for the electronic transmission of the transit display with the Regulation.

(4) The information (para. 2) on several shipments of mineral oil that took place on the same day, can be summarized in a display if the mineral oil is to be included in the same operation. The customs office in whose area the tax warehouse is located at the request of the tax warehouse owner or the customs office referred to in § 33 (4) may, at the request of the registered consignor, further the customs office in which the tax warehouse is located. Allow simplification measures if these measures do not make official supervision difficult. "

54. In § 55 (1) the word "Authorized" by the word "registered" replaced.

55. In § 56 (1) the word order shall be "Officers (Section 33 (1) and § 44 (5))," through the phrase "registered consignor (§ 33 para. 1), authorized agents (§ 44 para. 5)," replaced.

56. According to § 64k, the following § 64l is inserted:

" § 64l. (1) Unless otherwise specified in paragraphs 2 to 11, the following shall be:


1.		the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 151/2009 by 1 April 2010;
2.		Transportation of mineral oil, which will be opened before April 1, 2010, in accordance with the provisions of this Federal Law in the prior to the Federal Law BGBl. I n ° 151/2009, to be implemented and completed.

(2) For carriage under suspension of tax, which shall be carried out after the end of 31 March 2010 and before 1 January 2010. January 2011 are to be started, subject to paragraph 7, the provisions of § 34 and § 37, in each case in the before the Federal Act BGBl. I No 151/2009, unless the promotions are to be carried out with an electronic administrative document under Article 21 of the System Directive, which is the subject of Articles 2 and 3 of Regulation (EC) No 684/2009 on the implementation of the Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 327, 22.11.2008, p. EC No 24), has been opened up.

(3) For each transport of mineral oil under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area, which shall be carried out at the end of the 31 December period. January 2010 is started, has


1.		the consignor shall transmit an electronic administrative document within the meaning of paragraph 2;
2.		the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures Goods subject to excise duty shall be sent by electronic means, subject to excise duty suspension.
Subject to the provisions of paragraph 7, these obligations shall not apply if the technical conditions for the transmission or reception are lacking in electronic means.

(4) § 51 in the version of the Federal Law BGBl. I n ° 151/2009 is a mineral oil-use operation for each shipment of mineral oil from a tax warehouse in the tax area, which is to be used at the end of the 31 December 2009. January 2010 is to be started.

(5) For each transport of mineral oil in accordance with § 31 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 31 March 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2. Subject to paragraph 7, this obligation shall not apply if the technical conditions for transmission are missing by electronic means.

(6) § 51 in the version of the Federal Law BGBl. I No 151/2009 shall apply to any shipment of mineral oil from registered consignors from the place of importation in the tax territory to a mineral oil use operation commencing on the end of 31 March 2010.

(7) For each transport of mineral oil in accordance with § 30 (1) Z 1 or 3 or § 31 (1) Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 30 June 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2.

(8) For each transfer of mineral oil under a tax suspension from a tax warehouse in the tax area into a mineral oil use operation, which is carried out by electronic means in accordance with § 51 in the version of the Federal Law BGBl. I n ° 151/2009, there is no obligation to issue an advertisement in accordance with § 51 of the Federal Law Gazette of the Federal Republic of Germany (BGBl). Regulation (EC) No 151/2009.

(9) For each transport of mineral oil under suspension of excise duty from a tax warehouse to another tax warehouse in the tax area opened with an electronic administrative document within the meaning of paragraph 2, the obligation to issue an exhibition shall not be required. an ad according to § 51 in the Federal Law Gazette BGBl. Regulation (EC) No 151/2009.

(10) Authorized recipients within the meaning of Section 32 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009 is valid as a registered recipient within the meaning of Section 32 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I No 151/2009.

(11) Bewilligungen as commissioner in accordance with § 33 in the before the Federal Act BGBl. I No 151/2009 will apply until the end of 30 April 2010. During this period, the legal obligations relating to the commissioners remain in accordance with § 33 (1) and (4), § 47 (1) and § 56 (1) in the Federal Law Gazette (BGBl). I n ° 151/2009 is still in force. "

Article 6

Amendment of the Sparkling Wine Tax Act 1995

The Sparkling Wine Tax Act 1995, BGBl. No. 702/1994, as last amended by the Federal Law BGBl. I n ° 122/2008, is amended as follows:

1. The heading before § 1 reads:

"Tax territory, tax subject, other definitions"

2. In § 1, paragraphs 3 to 5 are deleted.

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

" § 2a. For the purposes of this Federal Law,


1.	System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.	Customs code: Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No OJ L 302, 19.10.1992, p. 1);
3.	Area of the European Community: the area to which the system directive applies (EC excise duty area);
4.	Other Member States or other Member States: the Community excise duty area without the tax territory;
5.	Third areas: the areas referred to in Article 5 (2) of the System Directive which are outside the Community excise territory but are part of the customs territory of the Community, and the territories referred to in Article 5 (3) of the System Directive;
6.	Third countries: States or territories to which the Treaty establishing the European Community does not apply;
7.	Customs territory of the Community: the territory referred to in Article 3 of the Code;
8.	Place of importation:
a)		in the case of the entry from third countries, the place where the sparkling wine is placed when it is released for free circulation under Article 79 of the Code;
b)		in the case of the entrance from third areas, the place where the sparkling wine is to be produced in accordance with the appropriate application of Article 40 of the Code. "

4. § 3 including the heading:

" Tax Rate

§ 3. The sparkling wine tax is 0 € per hectolitre of sparkling wine. "

5. In § 4 para. 2 Z 3 the phrase "Article 23 (1) of the Directive referred to in Article 1 (3) of the Directive" through the phrase " Art. Article 12 (1) of the System Directive " replaced.

7. § 6 including the headings:

" 2. Origin, registration and due date of the tax

Tax liability, tax debtor

§ 6. (1) Unless otherwise specified in this Federal Act, the tax liability shall be incurred as a result of the transfer of the sparkling wine into the free circulation of the goods. Sparkling wine shall be released into free circulation by:


1.		the removal from a tax warehouse without any further tax-release procedure, or by taking out the consumption in a tax warehouse;
2.		commercial production without authorization;
3.		an irregularity in accordance with § 20 in the case of carriage under suspension of excise duty.

(2) The removal of the consumption in accordance with paragraph 1 (1) (1) shall not apply to the further processing of sparkling wine to another product.

(3) If sparkling wine, which is tax-free in accordance with Article 4 (1) Z 3, is used in a non-intended manner or is removed from the foam wine use operation, the tax liability shall thereby be incurred. If the whereabout of the sparkling wine cannot be ascertained, it shall be deemed to be used as intended. If sparkling wine, which has been subject to tax-free use in accordance with another provision of this Federal Act, is used in an unintended manner, in particular to non-beneficiary persons, the tax liability shall be incurred thereby.

(4) The tax liability shall not be incurred if the sparkling wine has been completely destroyed or irretrievably lost due to its nature or as a result of unforeseeable events or force majeure. Sparkling wine is then deemed to have been completely destroyed or irretrievably lost if it is no longer usable as such. The complete destruction and the irretrievable loss of sparkling wine must be shown to the customs office.

(5) The tax liability shall be incurred


1.		in the cases referred to in paragraph 1 (1) (1), at the time of the delivery or withdrawal of consumption;
2.		in the cases referred to in paragraph 1 (2), at the time of manufacture;
3.		in the cases referred to in paragraph 1 Z 3 at the time of irregularity in accordance with § 20;
4.		in the cases referred to in paragraph 3, at the time of use, the provision or detection of missiles;
5.		the date on which the sparkling wine is released for free circulation by the importation (§ 21), unless the sparkling wine is transferred directly at the place of importation into a procedure for suspension of excise duty.

(6) The tax liability shall not be incurred if the sparkling wine is transported from the tax territory or from another Member State to the tax territory via third countries or third countries under suspension of excise duty.

(7) The tax debtor is or is


1.	in the cases referred to in paragraph 1 (1) (1), the holder of the tax warehouse, and in the event of unlawful removal or removal, the person who has taken away or has taken away the sparkling wine or has been removed from or taken from the name of the sparkling wine, and any person who has been involved in the unlawful removal or removal;
2.	in the cases referred to in paragraph 1 (2), the holder of the production site and any person involved in the manufacture;
3.	in the cases referred to in (1) (3), the holder of the tax warehouse as a consignor or the registered consignor (§ 15) and, in addition, any other person who has lodged a security, the person who has taken the sparkling wine from the carriage or on whose behalf the person who has been transported is the removal of sparkling wine and any person who was involved in the unlawful removal and knew or should have known that the removal was illegal;
4.	in the cases referred to in paragraph 3, the holder of the holding in which the sparkling wine has been used in an unintended manner from which the sparkling wine has been removed, or in which the quantities of sparkling wine have been detected or where the sparkling wine has been found to be tax-free, or the person who is responsible for the tax-free sparkling delivering or using non-beneficiary purposes;
5.	in the cases referred to in paragraph 5 Z 5
a)		the person who is obliged under the customs legislation to register the sparkling wine or to register the sparkling wine in the name of the sparkling wine,
b)		any other person who is involved in an unlawful import.

(2) debts of several persons the tax shall be undertaken jointly and severally for the performance of this debt. "

8. In § 7 (4) the citation shall be "§ 6 (1)" through the citation "§ 6 para. 1 Z 1" replaced.

9. In Section 7 (5), the citation shall be "§ 6 para. 2 or 3" through the citation "§ 6 para. 1 Z 2 or § 6 para. 3" replaced.

10. In § 7, the following paragraph 5a is inserted:

" (5a) The tax liability pursuant to § 6 (1) (1) (1) (1) by unlawful removal or removal or pursuant to § 6 (1) (3) (3), is to be notified and paid in writing to the customs office without delay in the area of which the tax debtor is responsible. its establishment or its business or place of residence, in the absence of such a person in the tax area, at the customs office of Innsbruck. In the case of sparkling wine which has been withdrawn from the tax area in the tax area, it is proved in individual cases that the sparkling wine in question has been given to persons in the tax area who are responsible for the control of sparkling wine or sparkling wine in the case of tax suspension, the customs office may, in order to avoid unnecessary administrative costs, not collect the tax arising under § 6 (1) (3) (3) on request. "

11. In § 8 (1) Z 2, the citation shall be "§ § 12, 13 and 19" through the citation "§ § 11a, 12, 13 and 19" replaced.

Section 8 (2) reads as follows:

" (2) Tax warehouses within the meaning of this Federal Act are production sites or sparkling wine warehouses, insofar as an authorization pursuant to § 9 or § 11 for the production, processing or processing, storage, reception or processing of such storage facilities shall be granted to the tax warehouse owner. the dispatch of sparkling wine has been granted, and establishments situated in other Member States which are authorised as tax warehouses in accordance with the provisions of those Member States. '

(13) In § 8, the following paragraph 3 is added:

"(3) Tax warehousekeepers are natural or legal persons, as well as associations of persons without their own legal personality, who operate a tax warehouse."

14. In accordance with § 11, the following § 11a including heading is inserted:

" Traffic under tax suspension

§ 11a. (1) The carriage of sparkling wine shall be deemed to have been carried out under a tax suspension only if there are no exceptions in this Federal Act, provided that it is carried out by means of an electronic administrative document pursuant to Article 21 of the System Directive; and the administrative document referred to in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised procedures for the movement of products subject to excise duty under suspension of excise duty (OJ L 327, 30.11.2009, p. EC No 24), it is appropriate to meet the requirements laid down in paragraph 1 of this Regulation.

(3) The Federal Minister of Finance shall be authorized to:


1.		by Regulation, the movement under suspension of taxation in accordance with Articles 21 to 30 of the System Directive and the regulations adopted for that purpose, and the procedure for the transmission of the electronic administrative document and the to regulate the necessary data exchange;
2.		by regulation, by way of derogation from paragraph 1, the movement under suspension of excise duty shall be regulated;
3.		in order to facilitate the movement of goods or in the interest of the domestic economy with other Member States, to conclude agreements in order to ensure, in those cases where sparkling wine is frequent and regularly subject to tax suspension, between two or more Member States shall be promoted to provide for procedural simplifications if reciprocity is guaranteed by such agreements and if there is no risk of the Republic of Austria having any negative effect on the tax interests of the Republic of Austria. "

15. § 12 including the heading:

" Traffic under tax suspension in the tax area

§ 12. (1) Sparkling wine may be transported under suspension of excise duty from tax warehouses in the tax territory or from registered consignors (§ 15) from the place of importation in the tax territory


1.		in tax warehouses or
2.		in establishments which have been granted tax-free use in accordance with Article 4 (1), or
3.		in so far as the conditions for freedom of taxation are fulfilled in accordance with international conventions and intergovernmental treaties, on diplomatic missions, consular posts or in international agreements, and International bodies provided for in the Headquarters Agreement
in the tax area.

(2) The promotions referred to in paragraph 1 shall be exempted from the obligations referred to in Article 11a (1) and (2).

(3) The sparkling wine shall be entered immediately by the holder of the relevant tax warehouse in its tax warehouse or by the owner of the sparkling wine use operation in its establishment or shall be taken over by the recipients referred to in paragraph 1 (1) (3).

(4) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the sparkling wine leaves the tax warehouse or has been released on the place of importation into free circulation pursuant to Article 79 of the Code and ends with the Take-up or take over of sparkling wine.

(5) The holder of the issuing tax warehouse or the registered consignor shall provide security for the dispatch in the amount of the tax which would be incurred in the case of the removal of the sparkling wine into the free movement where there are indications of danger to the The introduction of the sparkling wine tax can be seen. If there is sufficient storage security, this also covers the shipping. The customs office may, on request, allow the security to be lodged by the carrier or the recipient of the sparkling wine. "

16. § 13 including the heading:

" Transport under tax suspension with other Member States

§ 13. (1) Sparkling wine may be transported under suspension of excise duty, including through third countries or third countries.


1.	from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)		in tax warehouses or
b)		in establishments of registered recipients (§ 14) or
c)		in advance of the registered consignee pursuant to section 14 (1) (1) (1) of the customs office of destination (direct delivery), or
d)		in so far as the conditions for the freedom of taxation are fulfilled in accordance with international conventions and intergovernmental contracts, to the recipients referred to in § 12 (1) (3) (3)
	in the tax area;
2.	From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)		in tax warehouses or
b)		in establishments of registered recipients or
c)		on the recipients referred to in Article 12 (1) Z 3
	in other Member States
3.	through the tax territory.
In the case of Z 2, the owner of the issuing tax warehouse (consignor) or the registered consignor for dispatch shall provide a guarantee valid in all Member States at the level of the tax to be paid in the event of a removal of the sparkling wine in the free Traffic in the tax area would be created. If there is sufficient storage security, this also covers the shipping. The customs office referred to in § 9 (3) or § 15 (3) may, upon request, allow the carrier to provide the sparkling wine with security. The shipment of sparkling wine under suspension of tax from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to tax warehouses or to the recipients in the tax area referred to in § 12 (1) (3) of the tax territory via the The territory of another Member State shall apply the provisions relating to the intra-Community tax transit procedure.

(2) The sparkling wine shall be immediately


1.		from the owner of the issuing tax warehouse or from the registered consignor from the tax territory to the other Member State
2.		from the holder of the relevant tax warehouse to its tax warehouse or from the registered consignee in its operations in the tax territory, provided that the first subparagraph of paragraph 1 (1) (1) (lit). c (direct delivery) shall not apply
3.		shall be taken over by the recipients referred to in Article 12 (1) (3).

(3) In the cases referred to in paragraph 1 (1) (2), the movement under suspension of excise duty shall begin if the sparkling wine leaves the tax warehouse or has been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (1) (1) in conjunction with paragraph 2, the carriage under suspension of tax shall end with the inclusion of the sparkling wine in the tax warehouse or with the acquisition of the sparkling wine by the registered recipient, by the recipient of a Direct delivery or by the recipients referred to in § 12 para. 1 Z 3.

(4) With the inclusion of the sparkling wine in the operation of the registered consignee, the tax liability shall be incurred, unless it has been referred to in the context of an authorization for tax-free use. In the case of direct deliveries, the tax liability arises with the receipt of the sparkling wine at the place of direct delivery. Tax debtor is the registered recipient. For the registration and payment of the tax, § 7 (1) to (4), (5a), (6) and (7) shall apply mutagenly. "

17. The title before § 14 reads:

"Registered Recipients"

18. § 14 (1) reads:

" (1) Registered recipients within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Sparkling wine consigned from a tax warehouse in another Member State or by a registered consignor from one place of importation in another Member State, under suspension for commercial purposes


1.		not only occasionally, or
2.		in individual cases
, The reference to a body of public law is the same as for commercial purposes. "

19. In § 14, para. 2, the fourth to sixth sentences are replaced by the following sentences:

Article 14 (3) reads as follows:

" (3) The application must contain all the conditions required for the granting of the authorization; shall be accompanied by the documentation on the proof or the credibility of the information. Indicate the subject matter and address of the holding to which the sparkling wine is to be obtained, including addresses which differ in the case of direct deliveries, the quantity of sparkling wine and the amount likely to be produced during one year. Tax. "

21. In § 14 (4), the first sentence reads:

22. § 15 including the heading:

" Registered Consignor

§ 15. (1) Registered consignor within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Sparkling wine from the place of importation under suspension of excise duty.

(2) The authorization referred to in paragraph 1 shall be issued at the request of persons or associations of persons who carry out properly commercial books, draw up annual accounts in good time and do not have any objections to their tax reliability. The requirement to carry out books and draw up annual accounts may, on request, be waited in respect of establishments which are not bound by the provisions of the Federal Tax Code on the management of books, in so far as it does so in the case of the collection of books. the sparkling wine tax is not endangered. Prior to the granting of the authorization, safety must be provided in the case of carriage pursuant to section 13 (1) Z 2.

(3) The application must contain all the information on the conditions required for the granting of the authorization, and shall be accompanied by the documentation on the proof or the credibility of the information. Specify the places of importation of which sparkling wine is likely to be dispatched under suspension of excise duty. § 9 (2), (3) and (5) to (8) and § 10 shall apply mutatily.

23. § 16, including the title and § 17.

24. § 19 Including the heading:

" 4. Export under tax suspension

§ 19. (1) Sparkling wine may be transported under suspension, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the sparkling wine is the EC excise duty area.

(2) The owner of the tax warehouse or the registered consignor shall carry out the sparkling wine immediately.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the sparkling wine leaves the tax warehouse or has been released for free circulation at the place of importation. The carriage under suspension of excise duty shall end when the sparkling wine leaves the Community excise duty zone.

(4) If the sparkling wine is exported directly from the tax area, the provisions of section 12 (5) shall apply mutatily for the security performance. If the sparkling wine is exported via other Member States, Section 13 (1), second to fourth sentence, shall apply mutatily. "

25. § 20 including the heading:

" 5. Irregularities in traffic under tax suspension

§ 20. (1) An irregularity occurred during the carriage of sparkling wine under suspension of excise duty, with the exception of the cases regulated in section 6 (4), on the basis of which the carriage or part of the carriage did not end properly can be.

(2) During the carriage of sparkling wine in accordance with Sections 12, 13 or 19 of this Regulation, irregularities in the tax area shall be deemed to have been withdrawn from the sparkling wine as the method of suspension of the tax.

(3) During carriage under suspension of excise duty from a tax warehouse of another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may: where such irregularity has occurred, it shall be deemed to have occurred in the tax territory at the time of the determination.

(4) Where sparkling wine has been dispatched from the tax territory under suspension of excise duty to another Member State (Article 13 (1) (2), section 19 (1)) and has not arrived at its place of destination, without any irregularity during the transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the transport operation, shall demonstrate that: that the sparkling wine


1.		arrived at the place of destination and the carriage has been duly completed; or
2.		has not arrived at the place of destination on the grounds of an irregularity which occurred outside the tax territory or which has been in force.

(5) The person who provided security for the transport (Section 13 (1) and (4)) did not know that the sparkling wine had not arrived at his destination and could not have any knowledge of that person, so she has within a period of one month from the date of transmission of this information by the customs office, the possibility of having the proof referred to in paragraph 4.

(6) Where, in the cases referred to in paragraphs 3 and 4, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the tax in that Member State is The tax paid in the tax area must be reimbursed on request, or that the sparkling wine has been shown to have been exported from the Community excise duty area. The refund shall be the duty of the customs office at which the amount to be reimbursed has been paid. "

26. § 21 Including the headings:

" 6. Imports from third countries or third countries

Import

§ 21. (1) Imports


1.		the entry into the tax territory of sparkling wine from third countries or of third countries, unless the sparkling wine is in a customs suspense procedure at the time of its entry into the Community excise duty area;
2.		the removal of sparkling wine from a customs-based non-renewal procedure in the tax territory, unless a further customs-based suspensive procedure is concluded.

(2) Customs non-renewal procedures are


1.	in the case of the receipt of sparkling wine in the customs status as non-Community goods from third countries or third countries:
a)		the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)		the temporary storage under Title III, Chapter 5 of the Code,
c)		the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)		all the procedures referred to in Article 84 (1) (a) of the Code;
2.	in the case of the receipt of sparkling wine in the customs-approved status as Community goods from third-country territories, the special customs control procedures provided for in Chapters 1 to 4 of Title III of the Code at the entry into the customs territory of the Community of the Community.

(3) In the case of the collection of the sparkling wine tax, the customs regulations shall apply in accordance with the provisions laid down in this Federal Act.

27. § 22 Including the heading:

" Irregularities in the duty-free procedure

§ 22. Where irregularities are found in a customs declaration of non-renewal in which sparkling wine is located, Article 215 of the Code shall apply mutatily. "

28. In § 23 (1) the second sentence reads as follows:

"Tax debtor shall be the beneficiary and any person in whose custody the sparkling wine is located."

29. In § 23, paragraph 2, the word in the second sentence shall be: "him" by the word "the sparkling wine" replaced.

30. In Article 23 (2), the following sentence is added:

" The tax liability shall not be incurred if the sparkling wine held in the tax territory is held in custody


1.		is intended for another Member State and is carried through the tax territory under the permitted use of an accompanying document in accordance with Section 24; or
2.		is on board a water or aircraft that operates between the tax territory and another Member State, but is not for sale in the tax area. "

31. In § 23, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 6 (4) shall apply mutatily."

32. In Section 23 (3), the phrase "(1) or (2)" through the phrase " 1 or according to paragraph 2, first sentence " replaced.

33. In § 25, the following paragraph 4 is added:

"(4) Paragraph 6 (4) shall apply mutatily."

34. In Article 26 (2), the following sentence is added:

"If the procedure referred to in paragraph 3 is not complied with, the acquirer of the sparkling wine shall be liable to tax debtors in addition to the mail order trader."

35. In § 26, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 6 (4) shall apply mutatily."

36. In Section 26 (3), the phrase "the customs office in whose territory the acquirer is domicated (business seat)," through the phrase "the customs office of Innsbruck" replaced.

37. The following sentences are added to Article 26 (7):

" In such cases, security shall be the amount of the tax to be paid for the quantity likely to be delivered in one month. § 10 shall apply mutatily for the deletion of the authorization. "

38. § 26. Paragraph 8 reads as follows:

"(8) For the registration and payment of the tax, § 7 (1), (6) and (7) shall apply mutagenly."

39. In accordance with § 27, the following § 27a including heading is inserted:

" Irregularities during the carriage of sparkling wines of the free circulation of other Member States

§ 27a. (1) The tax liability shall be incurred during the carriage of sparkling wine pursuant to section 23 (1) or (2) or in accordance with section 26 (2) in the tax territory. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined. Section 20 (1) shall apply mutatily.

(2) The person responsible for the security pursuant to Section 23 (3) or Article 26 (3) shall be the person who has provided the person who holds the sparkling wine and any person who has been involved in the irregularity in the case of § 23 (2).

(3) For the sparkling wine for which the tax liability referred to in paragraph 1 has been incurred, the debtor shall immediately notify the customs office of the tax in writing and pay in the area of which the tax debtor is responsible for his or her holding or his/her holding. In the absence of such a business or place of residence, the customs office of Innsbruck shall have its place of business or residence. "

40. In § 28 (2) the citation shall be made in the first sentence. "§ 26 or § 27" through the citation "§ 26 (9) or § 27" , the word "present" by the word "presented" replaced and in the second sentence after the word "Output" the words "the sparkling wine" inserted.

41. In § 28, the following paragraph 2a is inserted after paragraph 2:

A refund as referred to in paragraph 1 shall also be granted if the sparkling wine has not arrived at the place of destination, the person entitled to the refund (par. 3), however, on the basis of an irregularity established in another Member State, has been taken up as a debtor and provides proof that the tax has been paid in that Member State or that an official This Member State shall confirm that the sparkling wine has been duly registered there. The refund or remuneration shall only be granted if the proceedings are complied with in accordance with Section 26 (9) or § 27 and the shipment has been notified in advance to the customs office referred to in paragraph 5 above. "

42. In § 28, the following subsection (4a) is inserted:

" (4a) If, in the case of § 27a (1) second sentence, the place of irregularity is established before the expiry of a period of three years from the beginning of the transport of the sparkling wine, the latter shall be located in another Member State, the latter shall be determined in accordance with Article 27a (3) (3). shall, at the request of the tax debtor, be reimbursed if he submits proof of payment of the tax in that Member State, or an official confirmation from that Member State, that the sparkling wine is properly has been collected tax-deductible. "

43. In § 29 (1) the citation shall be "§ 15 (1) and § 26 (5)" through the citation "§ 26 (5)" replaced.

44. In § 32 (1) the word "Authorized" by the word "registered" replaced.

45. In Section 32 (3), the phrase "persons, the commissioner and the person," through the phrase "People and the person," replaced.

46. In § 33, the word "Authorized" by the word "registered" replaced.

47. § 34 deleted.

48. In § 37 (1) the word "Authorized" by the word "registered" replaced.

49. In Section 38 (1), the phrase "Representative (Section 15 (1) and section 26 (5))," through the phrase "registered consignor (§ 15), authorized agents (§ 26 para. 5)," replaced.

Article 40 (3) reads as follows:

"(3) Subject to § 42, the provisions of Section 1 (2), § 2 (2) and (3), § 2a as well as § § 4 to 39, except § 12 para. 2, apply to intermediate products in the appropriate sense."

51. In § 42 (1) the citation shall be "§ 6 (2)" through the citation "§ 6 para. 1 Z 2" replaced.

52. § 44 (2) reads:

" (2) holders of wine-producing establishments and other establishments shall require an authorization as referred to in paragraph 3 if they are to be granted wine in the intra-Community tax disbursals procedure to tax warehouses, registered recipients or to those referred to in Article 12 (1) Z 3 To send recipients in other Member States. "

53. § 44 (6) reads:

" (6) persons who, for commercial purposes, only wish to obtain wine from tax warehouses of other Member States or from registered consignors from the place of importation in other Member States in the intra-Community tax-enforcement procedure; require an authorization as a registered recipient. The first and second sentence and (4) of the first and second sentence shall apply mutatily for the authorization. For the authorisation to purchase wine on a case-by-case basis, only the application is required. The authorisation to purchase wine on a case-by-case basis shall be limited to a certain quantity, a single consignor and a certain period of time. For the management of records, paragraph 8 shall apply mutatily. "

54. In § 44 (7) the citation shall be "§ § 16, 17 and 19" through the citation "§ § 11a and 19" replaced.

55. In § 45 (2), the word order shall be " Art. 29 of Council Directive 92/12/EEC of 25 February 1992 " through the phrase " Art. 40 of Council Directive 2008 /118/EC of 16 December 2008 " replaced.

56. According to § 48e, the following § 48f is inserted:

" § 48f. (1) Unless otherwise specified in paragraphs 2 to 8, the following shall be:


1.		the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 151/2009 by 1 April 2010;
2.		Transport of wine, sparkling wine or intermediate products, which will be opened before 1 April 2010, in accordance with the provisions of this Federal Law in the Federal Law Gazette BGBl. I n ° 151/2009, to be implemented and completed.

(2) For carriage under suspension of tax, which shall be carried out after the end of 31 March 2010 and before 1 January 2010. The provisions of § § 16, 17 and 19, in each case before the Federal Act BGBl, are to be started in January 2011, subject to the provisions of Section 5. I No 151/2009, unless the promotions are to be carried out with an electronic administrative document referred to in Article 21 of the System Directive, which is the subject of Articles 2 and 3 of Regulation (EC) No 684/2009 on the implementation of the Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 327, 22.11.2008, p. EC No 24), has been opened up.

(3) For each carriage of intermediate products under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area, which shall be carried out at the end of the 31 December period. January 2010 is started, has


1.		the consignor shall transmit an electronic administrative document within the meaning of paragraph 2;
2.		the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures Goods subject to excise duty shall be sent by electronic means, subject to excise duty suspension.
Subject to the provisions of paragraph 5, these obligations shall not apply if the technical conditions for the transmission or reception are lacking in electronic means.

(4) For each carriage of wine, sparkling wine or intermediate products in the version of the Federal Law BGBl in Section 13 (1) (2) of the Federal Law. No 151/2009, which is to be started after 31 March 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2. This obligation shall not apply, subject to paragraph 5, if the technical conditions for transmission are missing by electronic means.

(5) For each transport


1.		of intermediate products in the cases referred to in Article 12 (1) (1) or (3),
2.		of wine, sparkling wine or intermediate products in the cases of section 13 (1) (2),
in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 30 June 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2.

(6) For each carriage of intermediate products under suspension of taxation from a tax warehouse to another tax warehouse in the tax territory which is opened by means of an electronic administrative document within the meaning of paragraph 2, the obligation to Exhibition of an advertisement according to § 34 in the Federal Act BGBl. Regulation (EC) No 151/2009.

(7) Authorized recipients within the meaning of Section 14 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009 is valid as a registered recipient within the meaning of Section 14 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I No 151/2009.

(8) Bewilligungen as commissioner in accordance with § 15 in the before the Federal Act BGBl. I No 151/2009 will apply until the end of 30 April 2010. During this period, the legal obligations relating to the agents remain in accordance with § 15 (1) and (4), § 29 (1) and § 38 (1) in the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009 is still in force. "

Article 7

Amendment of the Tobacco Control Act 1995

The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I n ° 122/2008, is amended as follows:

1. The heading before § 1 reads:

"Tax territory, tax subject, other definitions"

2. In § 1, paragraphs 3 to 5 are deleted.

3. In accordance with § 3, the following § 3a is inserted:

" § 3a. For the purposes of this Federal Law,


1.	System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.	Customs code: Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No OJ L 302, 19.10.1992, p. 1);
3.	Area of the European Community: the area to which the system directive applies (EC excise duty area);
4.	Other Member States or other Member States: the Community excise duty area without the tax territory;
5.	Third areas: the areas referred to in Article 5 (2) of the System Directive which are outside the Community excise territory but are part of the customs territory of the Community, and the territories referred to in Article 5 (3) of the System Directive;
6.	Third countries: States or territories to which the Treaty establishing the European Community does not apply;
7.	Customs territory of the Community: the territory referred to in Article 3 of the Code;
8.	Place of importation:
a)		in the case of entry from third countries, the place where the tobacco products are placed when they are released for free circulation under Article 79 of the Code;
b)		in the case of entry from third areas, the place where the tobacco products are to be placed under the appropriate application of Article 40 of the Code. "

4. In § 6 para. 3 Z 3 the word order shall be "Article 23 (1) of the Directive referred to in Article 1 (3) of the Directive" through the phrase " Art. Article 12 (1) of the System Directive " replaced.

5. In § 6 para. 3 Z 4 the word order shall be "Article 28 of the Directive referred to in Article 1 (3) of undertakings at airports, on aeroplanes or on ships" through the phrase " Art. 14 and 41 of the System Directive undertakings at airports or on board aircraft or ships " replaced.

6. In § 7 para. 1 Z 2 the word "Authorized" by the word "registered" replaced.

7. In Section 7 (2), the word "Authorized" by the word "registered" replaced.

8. § 7 (3) reads:

The refund or remuneration of the tobacco tax is the responsibility of the customs office in whose area the tax warehouse is situated or in whose area the registered recipient has his or her business or residence, in the absence of such a tax in the tax territory of the Customs office in the area of which the registered consignee is located. "

9. § 9 reads including the headings:

" 3. Origin, registration and due date of the tax

Tax liability

§ 9. (1) Unless otherwise provided in this Federal Act, the tax liability shall be incurred as a result of the release of the tobacco products into the free circulation of the goods. Tobacco products shall be released for free circulation by:


1.		the removal from a tax warehouse without any further tax-release procedure, or by the removal or delivery of the tax in a tax warehouse;
2.		commercial production without authorization;
3.		an irregularity in accordance with § 24 in the case of carriage under suspension of excise duty.

(2) If tobacco products, which have been taken out or released in a tax warehouse for consumption, are removed from the holding, no further tax liability shall be incurred as a result of such displacement.

(3) In this way, the tax liability shall be incurred as a result of the use of tobacco products which are tax-free in accordance with Article 6 (1) (1) (1), or which are removed from the use of the tobacco-goods operation. If the whereaby of the tobacco products cannot be ascertained, they shall be deemed to be used as intended. In the event that tobacco products which have been tax-free in accordance with another provision of this Federal Act are used in an unintended manner, in particular to non-beneficiary persons, the tax liability shall be incurred.

(4) The tax liability shall not be incurred if the tobacco products have been completely destroyed or irretrievably lost due to their nature or as a result of unforeseeable events or force majeure. Tobacco products are then considered to have been completely destroyed or irretrievably lost if they are no longer to be used as such. The total destruction and irretrievable loss of the tobacco products must be shown to the customs office.

(5) The tax liability shall be incurred


1.		in the cases referred to in paragraph 1 (1) (1), at the time of the removal or withdrawal or supply of consumption;
2.		in the cases referred to in paragraph 1 (2), at the time of manufacture;
3.		in the cases referred to in paragraph 1 Z 3 at the time of irregularity in accordance with § 24;
4.		in the cases referred to in paragraph 3, at the time of use, the provision or detection of missiles;
5.		on the date on which the tobacco products are released for free circulation by import (§ 25), unless the tobacco products are transferred directly at the place of importation into a procedure for suspension of excise duty.

(6) The tax liability shall not be incurred if the tobacco products are transported from the tax territory or from another Member State via third countries or third countries to the tax territory under suspension of tax. "

10. § 10 including the heading:

" Tax debtor

§ 10. (1) The tax debtor is or is


1.		in the cases referred to in Article 9 (1) (1), the holder of the tax warehouse, and in the event of unlawful removal, removal or discharge, the person who brought the tobacco products away, taken off or delivered the tobacco products, or, in the name of that person, removed the tobacco products, as well as any person who was involved in the unlawful removal, removal or delivery of the product;
2.		in the cases referred to in Article 9 (1) (2), the holder of the manufacturing company and any person involved in the manufacture;
3.		in the cases referred to in Article 9 (1) (3), the holder of the tax warehouse as a consignor or the registered consignor (§ 20) and, in addition, any other person who has provided security, the person who has taken the tobacco products from the transport or on whose behalf the person responsible for the transport of the tobacco products is the tobacco products were taken, and any person who was involved in the unlawful removal and knew or should have known that the removal was illegal;
4.		in the cases referred to in Article 9 (3) of the proprietor of the holding in which the tobacco products were used in an unintended manner from which the tobacco products were removed or in which the quantities of tobacco were found or the tobacco products covered by the tax were found to be tax-free, a non-beneficiary end or use;
5.		in the cases of § 9 (5) Z 5
a)		the person who, under the customs legislation, is obliged to notify the tobacco products or on whose behalf the tobacco products are registered,
b)		any other person who is involved in an unlawful import.

(2) debts of several persons the tax shall be undertaken jointly and severally for the performance of this debt. "

11. In § 12 para. 4, the citation shall be "§ 9 (1)" through the citation "§ 9 para. 1 Z 1" replaced.

12. In § 12 para. 5, the citation shall be "§ 9 para. 2 or 3" through the citation "§ 9 para. 1 Z 2 or § 9 para. 3" replaced.

13. In § 12, the following paragraph 5a is inserted:

" (5a) The tax liability pursuant to Section 9 (1) (1) (1) is due to an unlawful removal, removal or tax or pursuant to Section 9 (1) (3), the tax is to be registered and paid in writing at the customs office, in the area of which the tax liability is payable. In the absence of such a person in the tax area, the tax debtor has his holding or his/her business or place of residence at the customs office of Innsbruck. In the case of tobacco products which have been withdrawn from the tax area in the tax area, it is proved, on a case-by-case basis, that the tobacco products in question have been delivered to persons in the tax area who are responsible for the tax-free movement of tobacco products or of the tobacco products concerned. In order to avoid unnecessary administrative costs, the customs office may not collect the tax arising under Article 9 (1) (3) of this Regulation upon request. "

14. In § 13 para. 1 Z 2, the citation "§ § 17, 18 and 23" through the citation "§ § 16a, 17, 18 and 23" replaced.

15. § 13 para. 2 reads:

" (2) Tax warehouses within the meaning of this Federal Law are manufacturing plants or tobacco warehouses, insofar as for these the tax warehouse holder an authorization according to § 14 or § 16 for the manufacture, processing or processing, storage, reception or the dispatch of tobacco products, as well as establishments situated in other Member States which are authorised as tax warehouses in accordance with the provisions of those Member States. '

16. In § 13, the following paragraph 3 is added:

"(3) Tax warehousekeepers are natural or legal persons, as well as associations of persons without their own legal personality, who operate a tax warehouse."

17. In § 14, the following paragraph 1 is inserted after paragraph 1:

"(1a) It shall be prohibited to manufacture tobacco products for commercial purposes without authorization pursuant to paragraph 2."

18. In accordance with § 16, the following § 16a including heading is inserted:

" Traffic under tax suspension

§ 16a. (1) Promotions of tobacco products shall be deemed to have been carried out in accordance with the provisions of this Federal Act only as under suspension of taxation only if they are carried out by means of an electronic administrative document under Article 21 of the System Directive; and the administrative document referred to in Articles 2 and 3 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised procedures for the movement of products subject to excise duty under suspension of excise duty (OJ L 327, 30.11.2009, p. EC No 24), it is appropriate to meet the requirements laid down in paragraph 1 of this Regulation.

(3) The Federal Minister of Finance shall be authorized to:


1.		by Regulation, the movement under suspension of taxation in accordance with Articles 21 to 30 of the System Directive and the regulations adopted for that purpose, and the procedure for the transmission of the electronic administrative document and the to regulate the necessary data exchange;
2.		by regulation, by way of derogation from paragraph 1, the movement under suspension of excise duty shall be regulated;
3.		in order to facilitate the movement of goods or in the interest of the domestic economy with other Member States, to conclude agreements in order to ensure, in those cases where tobacco products are frequent and regularly subject to tax suspension, between two or more Member States shall be promoted to provide for procedural simplifications if reciprocity is guaranteed by such agreements and if there is no risk of the Republic of Austria having any negative effect on the tax interests of the Republic of Austria. "

19. § 17 Including the heading:

" Traffic under tax suspension in the tax area

§ 17. (1) Tobacco products may be transported under suspension of excise duty from tax warehouses in the tax territory or from registered consignors (§ 20) from the place of importation in the tax area


1.		in tax warehouses or
2.		in establishments which have been granted tax-free use in accordance with Article 8 (2), or
3.		in so far as the conditions for freedom of taxation are fulfilled in accordance with international conventions and intergovernmental treaties, on diplomatic missions, consular posts or in international agreements, and International bodies provided for in the Headquarters Agreement
in the tax area.

(2) Tobacco products shall be received without delay from the holder of the relevant tax warehouse to his or her tax warehouse or from the holder of the tobacco use operation to his holding or from the recipients referred to in paragraph 1 (1) (3).

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall commend if the tobacco products have left the tax warehouse or have been released for free circulation in accordance with Article 79 of the Code and ends with the customs duty. Take-up or take-over of tobacco products.

(4) The holder of the issuing tax warehouse or the registered consignor shall provide security for the dispatch in the amount of the tax which would be incurred in the case of withdrawal of the tobacco products into free circulation where there are indications of danger to the The introduction of the tobacco tax can be seen. If there is sufficient storage security, this also covers the shipping. The customs office may, on request, allow the security to be lodged by the carrier or the recipient of the tobacco products. "

20. § 18 including the heading:

" Transport under tax suspension with other Member States

§ 18. (1) Tobacco products may be transported under suspension of excise duty, including through third countries or third countries


1.	from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)		in tax warehouses or
b)		in establishments of registered recipients (§ 19) or
c)		in so far as the conditions for the freedom of taxation are in accordance with the international conventions and intergovernmental contracts, to the recipients referred to in Article 17 (1) (3) of the Treaty
	in the tax area;
2.	From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)		in tax warehouses or
b)		in establishments of registered recipients or
c)		on the recipients referred to in Article 17 (1) Z 3
	in other Member States;
3.	through the tax territory.
In the case of Z 2, the owner of the issuing tax warehouse (consignor) or the registered consignor for dispatch shall provide a guarantee valid in all Member States at the level of the tax applicable to the removal of the tobacco products in the free Traffic in the tax area would be created. If there is sufficient storage security, this also covers the shipping. The customs office referred to in § 14 (3) or § 20 (4) may, upon request, allow the carrier to provide safety to the tobacco products. The movement of tobacco products under tax suspension from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to tax warehouses or to the recipients in the tax area referred to in Article 17 (1) (3) of the Regulation on the The territory of another Member State shall apply the provisions relating to the intra-Community tax transit procedure.

(2) The tobacco products shall be immediately


1.		from the holder of the issuing tax warehouse or from the registered consignor from the tax territory to the other Member State,
2.		from the holder of the relevant tax warehouse to its tax warehouse or from the registered consignee in its operations in the tax territory, provided that the first subparagraph of paragraph 1 (1) (1) (lit). c (direct delivery) shall not apply,
3.		shall be taken over by the recipients referred to in Article 17 (1) (3).

(3) In the cases referred to in paragraph 1 (1) (2), the movement under suspension of excise duty shall begin if the tobacco products have left the tax warehouse or have been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (1) (1) in conjunction with paragraph 2, the carriage under suspension of taxes shall end with the inclusion of the tobacco products in the tax warehouse or with the acceptance of the tobacco products by the registered recipient or by the provisions of section 17 (1) (Z). 3 mentioned receivers.

(4) With the inclusion of the tobacco products in the operation of the registered consignee, the tax liability shall be incurred, unless they have been referred to in the context of an authorization for tax-free use. In the case of direct deliveries, the tax liability shall be incurred with the receipt of the tobacco products at the place of direct delivery. Tax debtor is the registered recipient. § 12 (1) to (4), (5a), (7) and (8) shall apply mutagenly for the registration and payment of the tax. "

21. The headline before § 19 reads:

"Registered Recipients"

22. § 19 (1) reads:

" (1) Registered recipients within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, Tobacco products dispatched from a tax warehouse in another Member State or from a registered consignor from one place of importation in another Member State, under tax suspension for commercial purposes


1.		not only occasionally, or
2.		in individual cases
, The reference to a body of public law is the same as for commercial purposes. "

23. In § 19 (2), the fourth and fifth sentences are replaced by the following:

24. In § 19 (4), the first sentence reads:

25. § 20 including the heading:

" Registered Consignor

§ 20. (1) Registered consignor within the meaning of this Federal Act are natural or legal persons or associations of persons without their own legal personality, to which the authorization has been granted by another Member State or in accordance with paragraph 2 of this Act, To dispatch tobacco products from the place of importation under suspension of excise duty.

(2) The authorization referred to in paragraph 1 shall be issued at the request of persons or associations of persons who carry out properly commercial books, draw up annual accounts in good time and do not have any objections to their tax reliability. The requirement to carry out books and draw up annual accounts may, on request, be waited in respect of establishments which are not bound by the provisions of the Federal Tax Code on the management of books, in so far as it does so in the case of the collection of books. the tobacco tax is not jeopardised. Prior to the granting of the authorization, safety must be provided in the case of carriage pursuant to section 18 (1) Z 2.

(3) The application must contain all the information on the conditions required for the granting of the authorization, and shall be accompanied by the documentation on the proof or the credibility of the information. Specify the places of importation of which tobacco products are likely to be dispatched under suspension of excise duty. Section 14 (2), (3) and (5) to (8) and § 15 shall apply mutatily.

26. § 21 deleted.

27. § 23 including the heading:

" 5. Export under tax suspension

§ 23. (1) Tobacco products may be transported under suspension, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the tobacco products are: EC excise duty area.

(2) The holder of the tax warehouse or the registered consignor shall execute the tobacco products immediately.

(3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the tobacco products have left the tax warehouse or have been released for free circulation at the place of importation. The carriage under suspension of excise duty shall end when the tobacco products leave the Community excise duty area.

(4) If the tobacco products are exported directly from the tax area, the provisions of Section 17 (4) shall apply mutatily for the security performance. If the tobacco products are exported via other Member States, section 18 (1), second to fourth sentence, shall apply in the appropriate way. "

28. § 24 including the heading:

" 6. Irregularities in traffic under tax suspension

§ 24. (1) An irregularity shall be deemed to have occurred during the movement of tobacco products under suspension of excise duty, with the exception of the cases regulated in Article 9 (4), on the basis of which the carriage or part of the carriage does not end properly can be.

(2) In the event of irregularities in the tax territory of tobacco products in accordance with § § 17, 18 or 23, the tobacco products shall be deemed to have been withdrawn from the procedure of suspension of the tax.

(3) During carriage under suspension of excise duty from a tax warehouse of another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may: where such irregularity has occurred, it shall be deemed to have occurred in the tax territory at the time of the determination.

(4) Tobacco products have been dispatched from the tax territory to another Member State under suspension of excise duty (Article 18 (1) (2), section 23 (1)) and have not arrived at their place of destination without any irregularity during the transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the transport operation, shall demonstrate that: that the tobacco products


1.		have arrived at the place of destination and the transport has been duly completed; or
2.		have not arrived at the place of destination on the basis of an irregularity which occurred outside the tax territory or which has been in force.

(5) The person who provided security for the transport (Section 18 (1) and (4)) did not know that the tobacco products had not arrived at their place of destination and could not have any knowledge of that person, within a period of one month from the date of transmission of this information by the customs office, the possibility of having the proof referred to in paragraph 4.

(6) Where, in the cases referred to in paragraphs 3 and 4, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the tax in that Member State is The tax paid in the tax area must be reimbursed on request, or that the tobacco products have been shown to have been exported from the Community excise duty area. The refund shall be the duty of the customs office at which the amount to be reimbursed has been paid. "

29. § 25 reads including the headings:

" 7. Imports from third countries or third countries

Import

§ 25. (1) Imports


1.		the entry into the tax territory of tobacco products from third countries or third areas, unless the tobacco products are in a customs suspense procedure at the entry into the Community excise duty area;
2.		the withdrawal of tobacco products from a customs non-renewal procedure in the tax area, unless a further customs-based suspensive procedure is concluded.

(2) Customs non-renewal procedures are


1.	in the case of the entry of tobacco products in the customs status as non-Community goods from third countries or third countries:
a)		the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)		the temporary storage under Title III, Chapter 5 of the Code,
c)		the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)		all the procedures referred to in Article 84 (1) (a) of the Code;
2.	in the case of the entry into the customs territory of tobacco products in customs status as Community goods imported from third countries, the special procedures of customs surveillance as provided for in Title III, Chapters 1 to 4 of the Code, shall be applied to the customs territory of the Community.

(3) For the collection of the tobacco tax, unless otherwise specified in this Federal Act, the customs regulations shall apply mutatily.

30. § 26 including the heading:

" Irregularities in the duty-free procedure

§ 26. Where irregularities are found in a customs declaration of suspense in which the tobacco products are located, Article 215 of the Code shall apply mutatily. "

1. In § 27 (1) the second sentence reads:

"Tax debtor shall be the relationship person and any person in whose custody the tobacco products are located."

31. § 27 (2) reads:

" (2) If tobacco products from the free movement of a Member State are transferred to the tax territory in cases other than those referred to in paragraph 1, the tax liability shall be incurred as a result of the fact that, for the first time in the tax territory, they are held in custody for commercial purposes. be held or used. The person who holds or uses them in custody is liable to tax debtors. The tax liability shall not be incurred if the tobacco products held in the tax territory are held in custody


1.		are intended for another Member State and are carried through the tax territory under the permitted use of an accompanying document in accordance with Section 28; or
2.		are located on board a water or aircraft operating between the tax territory and another Member State, but are not for sale in the tax area. "

32. In § 27, the following paragraph 2a is inserted after paragraph 2:

"(2a) § 9 (4) shall apply mutatily."

33. In § 27 (3), the phrase "according to paragraph 1 or 2" through the phrase "pursuant to paragraph 1 or in accordance with paragraph 2, first sentence" replaced.

34. In § 29, the following paragraph 4 is added:

"(4) Paragraph 9 (4) shall apply mutatily."

35. In Article 30 (3), the following sentence is added:

"The acquirer of the tobacco products shall be liable to tax debtors in addition to the mail order trader."

36. In § 30, the following paragraph 3a is inserted after paragraph 3:

"(3a) § 9 (4) shall apply mutatily."

37. In accordance with § 30, the following § 30a including heading is inserted:

" Irregularities during the movement of tobacco products of the free circulation of other Member States

§ 30a. (1) The tax liability shall be incurred during the transport of tobacco products in accordance with Article 27 (1) and (2) or in accordance with Article 30 (3) in the tax area. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined. Section 24 (1) shall apply mutatily.

(2) In the case of Section 27 (2), the person responsible for the security pursuant to Article 27 (3) shall be the person who holds the tobacco products and any person who has been involved in the irregularity.

(3) The tax debtor shall, for the tobacco products for which the tax liability referred to in paragraph 1 has been incurred, immediately notify the customs office of the tax in writing and pay in the area of which the tax debtor is responsible for his or her holding or his/her holding. In the absence of such a business or place of residence, the customs office of Innsbruck shall have its place of business or residence. "

38. In § 31 (2), the citation "§ 28a or § 30" through the citation "§ 28a" replaced.

39. In § 31, the following paragraph 2a is inserted after paragraph 2:

A refund as referred to in paragraph 1 shall also be granted if the tobacco products have not arrived at the place of destination, the person entitled to the refund (par. 3), however, on the basis of an irregularity established in another Member State, has been taken up as a debtor and provides proof that the tax has been paid in that Member State or that an official This Member State must confirm that the tobacco products have been properly registered there. The refund or remuneration shall be granted only if the procedure laid down in section 28a has been complied with and the shipment has been previously indicated to the customs office referred to in paragraph 5. "

40. In § 31, the following paragraph 4a is inserted after paragraph 4:

" (4a) In the case of § 30a (1), second sentence, before the expiry of a period of three years after the commencement of the movement of the tobacco products, the place of irregularity is established and lies in another Member State, the latter shall be determined pursuant to Article 30a (3). shall be reimbursed at the request of the tax debtor if he submits proof of payment of the tax in that Member State or an official confirmation of that Member State that the tobacco products are properly have been collected tax-deductible. "

41. In § 34 (1) the word "Authorized" by the word "registered" replaced.

42. In § 35, the word "Authorized" by the word "registered" replaced.

43. § 36 (1) reads:

" (1) The holder of a tax warehouse in the tax territory and the registered consignor at the place of importation in the tax territory, by way of derogation from § 16a (1), have any movement of tobacco products intended to be included in a tobacco-use operation, to the customs office in the area of which the operation of the consignee is located (dispatch indication). "

Section 36 (2) reads as follows:

" (2) The ad has to contain:


1.		the quantity and genera of the manufactured tobacco products;
2.		the date of departure;
3.		the identification number (excise duty number) of the holder of the tax warehouse and of the tax warehouse or the registered consignor as referred to in paragraph 1;
4.		the national identification number (excise duty number) of the holding in which the tobacco products are to be included. "

Section 36 (3) reads as follows:

46. In § 36 (4), the second is 2. Record:

" In individual cases which are worthy of consideration, the customs office in whose area the tax warehouse is situated may, at the request of the tax warehouse owner or the customs office referred to in § 20 (4), at the request of the registered consignor, further Allow simplification measures if these measures do not make official supervision difficult. "

47. In § 39 (1), the word "Authorized" by the word "registered" replaced.

48. In Section 40 (1), the phrase "The Relationship," through the phrase "The registered consignor (§ 20), Relators," replaced.

49. According to § 44i, the following § 44j is inserted:

" § 44j. (1) Unless otherwise specified in paragraphs 2 to 10, the following shall be:


1.		the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 151/2009 by 1 April 2010;
2.		Carriage of tobacco products opened before April 1, 2010, in accordance with the provisions of this Federal Law in the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009, to be implemented and completed.

(2) For carriage under suspension of tax, which shall be carried out after the end of 31 March 2010 and before 1 January 2010. The provisions of § § 20, 21 and 23, in each case before the Federal Act BGBl, will be commenced in January 2011, subject to the provisions of Section 7. I No 151/2009, unless the promotions are to be carried out with an electronic administrative document under Article 21 of the System Directive, which is the subject of Articles 2 and 3 of Regulation (EC) No 684/2009 on the implementation of the Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 327, 22.11.2008, p. EC No 24), has been opened up.

(3) For each carriage of tobacco products under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area, which shall be carried out at the end of the 31 December period. January 2010 is started, has


1.		the consignor shall transmit an electronic administrative document within the meaning of paragraph 2;
2.		the holder of the relevant tax warehouse shall be one of the requirements of Article 24 of the System Directive and of Article 7 of Regulation (EC) No 684/2009 implementing Directive 2008 /118/EC as regards the computerised transport procedures Goods subject to excise duty shall be sent by electronic means, subject to excise duty suspension.
Subject to the provisions of paragraph 7, these obligations shall not apply if the technical conditions for the transmission or reception are lacking in electronic means.

(4) § 36 in the version of the Federal Law BGBl. I n ° 151/2009 shall apply to any movement of tobacco products from a tax warehouse in the area of taxation into a tobacco use operation which shall be carried out at the end of the period of 31 December 2009. January 2010 is to be started.

(5) For each carriage of tobacco products in accordance with § 18 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 31 March 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2. Subject to paragraph 7, this obligation shall not apply if the technical conditions for transmission are missing by electronic means.

(6) § 36 in the version of the Federal Law BGBl. I No 151/2009 shall apply to any movement of tobacco products from registered consignors from the place of importation in the tax territory to a use of tobacco products commenced after the end of 31 March 2010.

(7) For each carriage of tobacco products in accordance with § 17 paragraph 1 Z 1 or 3 or § 18 paragraph 1 Z 2 in the version of the Federal Law BGBl. I n ° 151/2009, which will be started after 30 June 2010, the consignor has to submit an electronic administrative document within the meaning of paragraph 2.

(8) For each movement of tobacco products under a tax suspension from a tax warehouse in the tax area into a tobacco product use operation, which is carried out by electronic means in accordance with § 36 in the version of the Federal Law BGBl. I n ° 151/2009, there is no obligation to issue an advertisement in accordance with § 36 of the Federal Law Gazette of the Federal Republic of Germany (BGBl). Regulation (EC) No 151/2009.

(9) For each movement of tobacco products under suspension of excise duty from a tax warehouse to another tax warehouse in the tax territory opened with an electronic administrative document within the meaning of paragraph 3, the obligation to issue an exhibition shall be deleted. an ad according to § 36 in the before the Federal Act BGBl. Regulation (EC) No 151/2009.

(10) Authorized recipients within the meaning of Section 19 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I n ° 151/2009 is valid as a registered recipient within the meaning of Section 19 (1) (1) (1) of the Federal Law Gazette of the Federal Republic of Germany (BGBl). I No 151/2009. '

Article 8

Amendment of the Tobacco monopoly Act 1996

The Tobacco Monopoly Act 1996, BGBl. No. 830/1995, as last amended by the Federal Act BGBl. I n ° 105/2007, as amended:

§ 14a reads as follows:

" § 14a. (1) The Monopolverwaltung GmbH will provide a Solidarity and Structural Funds for the provision of services to tobacco traits in economic difficulties and to the restructuring of the retail trade in tobacco products in Austria set up.

(2) The Solidarity and Structural Funds shall be used for the collection, management and distribution of those referred to in Article 38a (1) during the period of time of the 1. January 2008 to 31 December 2009, in the form of surcharges. With the publication of the Solidarity and Structural Funds Regulations (Section 38a (2)), it acquires its own legal personality in the Official Journal of the Wiener Zeitung. The fund shall be issued after the full payment of the fund's assets. The Ererase is published by the Monopolverwaltung GmbH in the official journal of the Wiener Zeitung.

(3) The Monopolverwaltung GmbH has to form an advisory board for the tasks of the Solidarity and Structural Funds. The Advisory Council shall be a representative of each


1.		of the Federal Ministry of Finance, which must be right-wing,
2.		the Monopolverwaltung GmbH and
3.		of the Federal Body of Tobacco Trafikanten
.

The chair is chaired by the member of the Federal Ministry of Finance.

(4) According to appropriate decision-making, experts from the Federal Ministry of Finance, the Monopolverwaltung GmbH, the Federal Body of Tobacco Trafikanten, the Tobacco goods trade and the tobacco industry can attend meetings of the Advisory Council. (b)

(5) The Monopolverwaltung GmbH serves as the office of the Solidarity and Structural Funds. She has to receive charges for her services as a business office. The provisions of § 16 (1) and (2) shall apply in accordance with the relevant provisions. "

2. In Section 20 (2) (1), the phrase shall be: "the Treasury Directorate" through the phrase "the competent customs office" replaced.

3. In § 22 (4), the phrase "from the Finance State Directorate" through the phrase "from the competent customs office" replaced.

4. In § 38 (3), the Z 1 reads:


" 1.		Cigarettes 53%, "

5. In § 38 (4), the Z 1 reads:


" 1.		Cigarettes 28.75%, "

6. § 38a reads:

" § 38a. (1) For tobacco purchases of tobacco trafiedges in the wholesale trade in the period of 1. From January 2008 until 31 December 2009, the wholesaler shall have a surcharge equivalent to 10% of the trade margins covered by these purchases in accordance with Section 38, by no later than 25. of the calendar month following the month of delivery. This supplement shall be devoted to and to be deducted from the Solidarity and Structural Funds for tobacco trafiedges (§ 14a).

(2) The collection, administration and distribution of the solidarity surcharge as well as the tasks of the Advisory Board pursuant to Section 14a (3) shall be issued in one of the Solidarity and Structural Funds with the agreement of the Federal Minister of Finance. To define the rules of solidarity and the Structural Funds in such a way as to enable the Fund to fulfil its legal tasks. The Solidarity and Structural Funds regulations and any amendment are to be published by the Solidarity and Structural Funds in the Official Journal of the Vienna newspaper. It also provides for rules to be laid down for the wholesaler on the form of the removal of the solidarity and structural fund surcharge.

(3) There is no legal claim for donations from the Solidarity and Structural Funds.

(4) The wholesalers and the tobacco traficant are obliged to provide the necessary information on the request of the Solidarity and Structural Funds. "

7. In accordance with § 47c, the following § 47d is added:

" § 47d. § 38 (3) (1) and (4) (4) (1) in the version of the Federal Law BGBl. I n ° 151/2009 will be 1. Jänner 2010 in force. "

Article 9

Amendment of the Tax Executive Order

The Tax Executive Order, BGBl. No 104/1949, as last amended by BGBl. I n ° 20/2009, shall be amended as follows:

1. § 26 (3) reads:

" (3) In addition to the fees to be paid in accordance with paragraph 1, the debtor shall also be liable to replace the cash outlays caused by the enforcement measures. These include the remuneration of the auxiliary staff employed in carrying out the enforcement proceedings, such as the estimators and the keepers, the costs of the auctioning by a more auctioneer and the costs of the auctioning. Transfer. "

2. In accordance with Article 37 (3), the following paragraphs are added:

" (4) The provision of Section 367 of the ABGB on the acquisition of property in respect of goods sold in a public auction shall also apply to a free-hand sale by a commercial broker, a credit institution, an auctioning house, the Enforcers or officials authorized to auctioning.

(5) Warranty claims of the acquirer due to a defect of the sold items are excluded. "

3. § 38 together with the title is:

" Free Sale

§ 38. (1) Items that have a stock exchange price shall be sold free of charge by the intermediary of a trading broker or a enforcer at the stock exchange price. The report on the sale shall be subject to official proof of the stock exchange price of the sales day and of the approximately paid brokerage provision and other outlays.

(2) Securities may also be sold by a credit institution. Where a security is on the name of a security, the enforcer shall have the effect of rewriting the name of the buyer and giving all the documents necessary for the sale, with legal effect instead of the debtor. "

Section 39, together with the title, reads:

" Auction

§ 39. (1) All other items of interest shall be sold to the public, provided that they are subject to the sale at all.

(2) Items which are to be sold from a free hand according to § 38 may also be auctioned if they are not sold out of a free hand within four weeks after the issue of the sales order. "

5. § 42 together with the title is:

" Auctioning Date, Auctioning Dict

§ 42. (1) The auctioning date shall be determined, unless the tax office has otherwise, the enforcer or the auctioneer appointed to perform an auction. The notice of auctioning has to be done by means of Ediktes. In the edict, in addition to the indication of the place and the time of the auction, the things to be auctioned are to be called after and to note whether and where the same can be visited before the auction. In the case of an auction on the Internet, the Internet address, the day on which the auction begins and the time limit allowed within the bids, shall be indicated. In the case of auctioning in an auction house, it may also be fixed at the time of the start of the auction, from which the auction of items of several sales procedures will take place. The auctioneer shall inform the tax office of the date of the start of the auctioning.

(2) The debtor shall be informed by the delivery of a copy of the Edict from the seizure of the auctioning date. The agreement cannot be reached, provided that the debtor of the auctioning date has already been announced at the time of the seizure of the seizure; the acceptance of the confession is to be confirmed.

(3) A publication of the Edict in accordance with § 23 beyond the attack on the office panel may not be published if:


1.		are published by the auction house Newsletter, which appeal to a larger buyer circle, or
2.		in the case of an auction on the Internet, it is to be expected that a large group of interested parties will be contacted on the basis of the customer's circle. "

6. § 43 together with headline reads:

" Auction place

§ 43. (1) The auction may take place


1.		on the Internet,
2.		in the auctioning house,
3.		in the place where the groomed objects are located.

(2) The tax office shall determine the place of auctioning. This should be taken into account, where it is expected that the highest income will be achieved and what costs will be incurred. In the case of objects of great value, in the case of gold and silver items or other treasures, in the case of art objects, stamps, coins, high-quality furniture pieces, collections and the like, the auction shall in particular be made in an auction house or on the Internet. If it is clear that the proceeds of the items will be lower than the costs of the transfer, the safekeeping and the auctioning, the items shall not be transferred to the auction.

(3) exclusions from the recording for sale in auction houses are:


1.		fire-and explosion-dangerous things as well as things that emit harmful radiations and poisons,
2.		things from housing where contagious diseases reign or have reigned as long as the prescribed disinfection has not taken place,
3.		polluted or contaminated with goods before cleaning,
4.		matters which, even if only partial accommodation, are not sufficient for the rooms of the auctioning house,
5.		the things that are subject to rapid verbs,
6.		animals and plants,
7.		Scrap, Hadern and other waste material.

(4) The auction house, which has declared itself ready to carry out auctions, may only refuse the acquisition for sale if the articles are excluded according to paragraph 3.

(5) The tax office may use only those auctioneers who are responsible for the auctioning of the provisions of this Act. "

7. According to § 43, the following § § 43a to 43d shall be inserted together with the headings:

" rendition

§ 43a. The transfer of the pledge items to the Auctioneer shall be initiated by the tax office in good time to enable the Auctioneer's exhibition and visit. In the case of an auction on the Internet, the exhibition and tour can be omitted. The date of the transfer shall be known to the debtor.

§ 43b. (1) The enforcer has to transfer the deposit items and hand them over to the Auctioneer. If a carrier or the auctioneer is used for the transfer, the executing person shall only be responsible for handing over the goods to the trader.

(2) The items shall be transferred to the Auctioneer by means of a list in which they are to be charged with the postal numbers of the Pfändprotocol.

Acquisition of the items

§ 43c. (1) When the items are transferred by the Auctioneer, it is necessary to check whether all items intended for acquisition have been handed over and whether they have defects, defects or damage that fall into the eyes.

(2) The auctioneer shall immediately inform the tax office of any objects or defects, defects or damage, and shall take the necessary steps to collect the damage and the damage to the damage.

Sales Preservation

§ 43d. The auctioneer has to ensure the proper storage of the items taken over. If objects are damaged or destroyed during storage, Section 43c (2) shall apply. "

8. § 44 together with headline reads:

" Estimate

§ 44. (1) The auction shall be accompanied by an expert who shall assess the individual items to be auctioned. Where there is a lack of experts to assess all the items to be sold for sale, the various categories of objects may, in the case of larger quantities or larger objects, be subject to a variety of different types of objects. Experts will be consulted. For the valuation of gold and silver items, the metal value shall also be indicated.

(2) Treasures, warehouses and other items, the estimation of which is untunable at the auction itself, must be estimated by an expert before the auction.

(3) Only items for auctioning, which have already been estimated within the meaning of the preceding paragraph, shall be subject to the auctioning without the assistance of an expert.

(4) In the case of items of furniture or objects of lesser or generally known value for auctioning, such items may be estimated without the assistance of an expert.

(5) The person of the expert shall be appointed


1.		at auction in an auctioning house of this,
2.		otherwise of the tax office.

(6) In the event of a contended object, data of third parties, which are to be protected within the meaning of the Data Protection Act, shall be deleted in the course of the estimation at the request of the tax debtor. "

9. § 45 together with headline reads:

" Implementation of the auctioning

§ 45. (1) The paved objects shall be by the enforcer, at the auction in the auction house by a staff member of the auction house and at auction on the Internet by a auctioneer or by the enforcer of a Financial office, which has a suitable Internet platform, auctioned. In the case of auctioning, the deposit items are to be issued individually or, if larger quantities of similar objects are sold, also in part by indicating the estimated value (exclamation price).

(2) The confiscation of an expat may be maintained.

(3) The bidders do not need to impose a Vadium.

(4) Anbotes, which do not reach at least half of the exclamation price, shall not be taken into account in the auction.

(5) Gold and silver items shall not be added under their metal values. "

Section 46 (1) reads as follows:

" (1) The duty debtor shall be excluded from the bidding in his own name and in the foreign name. Representatives of the tax debtor are not admitted for bidding. The same shall apply from the executing enforcer and the staff of the auction house. "

11. According to § 46, the following § § 46a to 46c and title are inserted:

" Special provisions for auctioning on the Internet

§ 46a. (1) The paved objects may only be offered on the Internet if they


1.		, and
2.		are in custody or in the custody of the goods, or otherwise guaranteed, that the objects can be handed over to the creator.

(2) If a number of items are to be aucuted and is to be assumed that the proceeds of some items obtained are sufficient to satisfy the enforceable claims, to cover all additional charges of these receivables as well as to the costs of execution, such are for the time being only to increase them.

(3) In the case of auctioning, please state:


1.		the object to be stiffened,
2.		the slightest bid,
3.		the estimated value and the operational suitability of the item, which is verified within the estimation framework,
4.		the time limit within which bids are allowed. This period shall not exceed seven days and shall not exceed four weeks,
5.		whether the ersteher can ask for the object to be sent at its expense,
6.		the address of the location of the object, and if and when it can be visited,
7.		that warranty claims are excluded, that there is no right of withdrawal and that the dispatch takes place at the risk of the heir, as well as
8.		the amount of the estimated value by a quarter, indicating the possibility of an immediate purchases (§ 46b).

(4) The notice shall be followed by a description and at least one photograph of the deposit and an existing written appraisal report.

§ 46b. As long as no bid has been made, an auction on the Internet may be used to purchase the item at a price exceeding the estimated value by a quarter, in the event of a auction being taken. The buyer shall be awarded the contract.

§ 46c. In the event of an auction on the Internet, the Auctioneer shall comply with the request of the tax office or the enforcer for the cancellation of the auction, as long as no bid has been made. "

12. § 47 together with the title is:

" Invitation to bidding

§ 47. (1) The call for bidding shall not take place until half an hour has elapsed since the time fixed at the beginning of the term.

(2) The auction shall continue as long as higher offers are made. At the request of one or more bidders, a short transfer period may be granted.

(3) Before the end of the auction, the last offer is to be made known once again. "

13. § 48 together with headline reads:

" Granting of the surcharge

§ 48. (1) The surcharge shall be made to the highest bidder if a higher offer is no longer issued irrespective of a request addressed to the tenderer twice.

(2) A payment period of eight days may be granted to the highest bidder in the case of the items referred to in § 43 (2) which are sold in the auction house. Other items are only sold for cash payment.

(3) The goods shall be handed over to the highest bidder only after payment. He/she has to take care of them immediately afterwards or at the auction in a auction house no later than the following day and to take them away. If the creator or buyer has not taken the items away within three months, they shall be revalued at the order of the financial office. The proceeds obtained in this case shall cover the accumulated costs. A multi-proceeds shall be brought to court.

(4) If the highest bidder has not delivered the purchase price to be paid in cash immediately, otherwise until the end of the auction, the auction may continue on the basis of the bid preceding the bid of the highest bidder. if this is not possible in the circumstances, otherwise it will be possible to re-open the case at a new date. The highest bidder shall not be admitted to an offer during the renewed auction; he shall be liable for any failure, without being able to claim the multiple-proceeds. The failure shall be determined by the decision of the financial office. This decision may be enforced in accordance with the provisions of this Federal Act.

(5) The end of the auction shall be announced. The auctioning will also be closed as soon as the proceeds of the proceeds are sufficient. "

14. In accordance with § 48, the following § 48a and heading is inserted:

" Bid for auction on the Internet

§ 48a. After the expiry of the auctioning period, the contract shall be awarded to the person who has delivered the highest bid on the expiry of that period. The first person shall be informed of the award of the award. "

15. § 49 together with the headline is:

" Log

§ 49. A protocol shall be included on the auctioning; it shall include in particular the date of the start of the date, the invitation to submit anbots and the closing of the auction. In addition, in addition to the exclamation prices, the Meistbote obtained and the buyers shall be indicated. "

16. § 51 with headline reads:

" Use of the sales proceeds

§ 51. (1) From the proceeds generated at the auction, including the security referred to in § 40 or § 50, minus the costs of auctioning and estimation, the tax office shall initially charge the fees and costs of the financial regulatory authority. (§ 26) to rectify the balance and to charge the rest to the tax claim; this must be notified to the debtor of the tax.

(2) The provisions of paragraph 1 shall apply mutatily to the use of a proceeds of a different kind.

(3) Third parties can only assert their better right through the action of the action. "

17. According to § 51, the following § § 51a to 51c shall be inserted together with the headings:

" proceeds from auctioning by auctioneer

§ 51a. The auctioneer has to inform the tax office of the exit of the auction. Within four weeks of auctioning or sale, he has to transfer the proceeds of the proceeds minus his/her expenses. For later payments, the statutory default interest is payable.

Dispatch and exclusion of the same

§ 51b. (1) The shipping costs for the dispatch of the item auctioned on the Internet shall be borne by the Ersteher. The ersteher shall be notified of the shipping costs; he has to pay the Meistbot together with the shipping costs within 14 days. After receipt of payment, the object shall be sent at the risk of the heir.

(2) If the enforcer is responsible for the dispatch, he may exclude the consignment to the creator if it requires a considerable amount of effort. The exclusion shall be announced as soon as possible upon the announcement of the auctioning date.

(3) If the consignment is excluded or if the ersteher desires the self-recovery, it shall, within 14 days from the agreement of the award of the award, collect the object against payment of the Meistbots.

Unfetched items

§ 51c. If, in the case of an auction on the Internet, the heist is defaulted on the pick-up or payment of the chisel and the transport costs, the object shall be offered again.
The sentences 2 to 4 of Section 48 (4) shall apply. "

18. § 70 shall be amended as follows:

(a) According to paragraph 2, the following paragraph shall be inserted:

" (3) If a recurring claim has been paved, the third party debtor shall have the tax office of the legal relationship underlying the claim within one week after the end of the month, the date of the month, which is the basis of the claim. in which the legal relationship has been terminated. Paragraph 2 shall apply, with the liability being limited to EUR 1 000 per reference end. "

(b) paragraph 3 shall be replaced by the sales "(4)".

Section 77 (1) reads as follows:

" (1) An appeal shall be unlawfully against foes, which shall:


1.		the person liable for payment after the seizure is made available to the debtor via the right to be seized and the pledge ordered for the pledged claim (§ 65 (1) and (5));
2.		apply a declaration pursuant to section 70 to the third party debtor;
3.		the transfer of the pledged receivings (Section 71 (3)). "

20. In § 90a, the following paragraph 10 is added:

" (10) § § 26 (3), 37 (4) and 5, 38, 39, 42, 43, 43a, 43b, 43c, 43d, 44, 45, 46 (1), 46a, 46b, 46c, 47, 48, 48a, 49, 51, 51a, 51b, 51c, 70 (3) and (4) and 77 (1), respectively, as amended by the Federal Law BGBl. I n ° 151/2009 will be 1. Jänner 2010 in force.

Before the 1. January 2010 initiated sales procedures are after the before the entry into force of the Federal Law, BGBl. I n ° 151/2009. § 70 para. 3 idF BGBl. I No 151/2009 shall apply if the legal relationship is terminated after 31 December 2009.

Fischer

Faymann

Tax Amendment Act 2009 (Abgäg 2009)

Original Language Title: Abgabenänderungsgesetz 2009 (AbgÄG 2009)

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