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Standard Cost Model Guidelines Skm-Rl

Original Language Title: Standardkostenmodell-Richtlinien - SKM-RL

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278. Presentation of the Federal Minister of Finance concerning the guidelines for the application of the Standard Cost Model to information obligations for citizens and for enterprises (Standard Cost Model-Guidelines-SKM-RL)

On the basis of Section 14a (3) of the Federal Budget Act (BHG), BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I n ° 52/2009, in so far as it concerns the application of the Standard Cost Model for Citizens, in agreement with the Federal Chancellor, will adopt the following Directives:

Section 1

General provisions

Subject matter

§ 1. These Directives govern the identification, presentation and documentation of the impact of information obligations on administrative costs for citizens and enterprises on the basis of the Standard Cost Model, which is based on the draft of a new legislative measure in accordance with Section 14a (1) of the Federal Budget Act (BHG), BGBl. No. 213/1986 in the version of the Federal Law BGBl. I n ° 52/2009.

Scope

§ 2. (1) In the case of drafts for legislation (§ 4 Z 1), the relevant Federal Minister has to identify and present the administrative costs associated with new or amended information obligations based on the standard cost model. The change in administrative costs shall be subject to the legal situation in force.

(2) The administrative costs shall be determined by checking the legislation (§ 5), collection and calculation in accordance with the standard cost model (§ § 6 and 7).

(3) The presentation in accordance with § 8 shall be connected to a draft at the time of the sending of the evaluation. In the case of draft laws or regulations which are not subject to a review procedure and draft measures of a fundamental nature providing for new or amended information obligations, the respective draft shall be: Federal Minister for Finance, together with the presentation. This has to be done in good time before the introduction of a Council of Ministers. before being issued, so that the Federal Minister of Finance remains a reasonable time to deliver an opinion on the correct application of the Standard Cost Model.

Calculation Period

§ 3. The amount of the administrative costs for citizens and enterprises from information obligations shall be calculated for the duration of one year. The calculation shall be based on a normal year.

Definitions

§ 4. The following definitions shall apply to these Directives:

1.

Regulations are federal laws, regulations and measures of fundamental nature of the federal government such as, for example, events or guidelines.

2.

An information obligation is an obligation contained in a legal provision in accordance with Z 1 to compile or hold information and to provide it-unsolicitated or on request-to an authority or to a special authority of the authorities. and shall be made available or transmitted to undertakings which are required to do so. Such an obligation applies to companies as well as to third parties as an information obligation (in particular companies, consumers, employees and works councils). This does not include obligations for citizens and businesses which:

a)

in criminal law, or

b)

shall be triggered by the unlawful conduct of the pledge itself or by a third party, or

c)

shall be established in judicial or administrative proceedings on the basis of case-by-case arrangements of a court or administrative authority, or

d)

they result from general contract law or general interest and information obligations, and do not contain any further substantive or formal requirements.

3.

Citizens are all natural persons who are registered in Germany and have their domials domestily or are entitled to stay at home for their permanent residence. In any case,

a)

Austrian nationals,

b)

Persons entitled to asylum and eligible for subsidiary protection,

c)

EU and EEA citizens, Swiss nationals and their family members,

d)

Persons with a residence permit "permanent residence (EC)", "permanent residence for family members" or "residence permit".

4.

Companies are natural persons, legal persons, partnerships and partnerships,

a.

with residence, habitual residence, registered office or management in Austria, who offer goods, works and services to the general public or to a particular group of persons, or perform tasks in the general interest or income in accordance with § 2 (3) (1) to (3) and (6) of the Income Tax Act 1988-EStG 1988, BGBl. 400, or

b.

Without domials, habitual residence, registered office or management in Austria, the income according to § 98 (1) (1) to (3) and (6) EStG 1988 is achieved.

5.

A group concerned is a subset of the citizens or companies (normadressaten) affected by an information obligation, which is formed according to certain characteristics or which is defined by the law itself as a subset is specified. These characteristics are

a)

with regard to the citizens of the age, gender or special needs and

b)

with regard to enterprises such as size, industry or number of employees.

6.

Administrative costs (in the broader sense) are those costs incurred by citizens or companies by fulfilling information obligations. In the case of companies, administrative costs consist of the cost of the sound-costs according to Z 7 and administrative burdens according to Z 8. In the case of citizens, there are no sooist costs or administrative costs are at the same time administrative costs. No administrative costs are: loss of revenue in companies, costs of legally enforcable representation for law enforcement, levies, taxes and charges (financial costs), costs incurred by the performance of other obligations than the Information obligations are incurred (material fulfilment costs) and costs that are reimbursed by the state body.

7.

Anyway-costs are those costs that companies would spend even if the information obligation that was standardized in the legislation would be lifted.

8.

Administrative costs are administrative costs according to § 14a BHG (administrative costs in the narrower sense), namely those costs directly caused by a law.

9.

Goldplating is the creation of requirements beyond the requirements of the Community law, in particular extensions of the content, extension of the circle of normadressates or an increase in the frequency with which a Information obligation must be fulfilled.

10.

E-Government in the sense of the Standard Cost Model is available if at least two-sided interaction with an electronic form is possible to initiate the procedure or if transactions with an e-request including all in real life All necessary steps (complete electronic case processing, decision, notification, delivery, payment) are possible.

11.

The administrative cost calculators for citizens and for companies are the IT applications provided by the Federal Ministry of Finance for the calculation of the administrative costs according to § § 6 and 7 as well as for the presentation according to § 8.

12.

Administrative activities are standardized processes that are incurred in the fulfilment of an information obligation.

Section 2

Determination of administrative costs using the Standard Cost Model

Examination of legislation

§ 5. (1) The calculation of administrative costs, with regard to citizens for any new or changed information obligation, has to be determined with regard to undertakings for each new or amended information obligation which is not below the limit of the Bagatelline according to § 5 Paragraph 2 is to be made separately. The following steps should be taken:

1.

The information obligations shall be analysed according to their origin as follows:

a)

INT: Information obligations which are governed by Community or international law,

b)

EU: information obligations which are governed by Community law or international law, but which are specified by national law,

c)

NAT: Information obligations, which are governed exclusively by national legislation.

2.

The groups concerned must be identified. If an eGovernment application is made available for the fulfilment of the information obligation, a separate grouping shall be formed.

3.

For each grouping concerned, the administrative activities must be identified.

4.

Furthermore, the use of gold-plating is to be stated.

(2) New or amended information obligations, the fulfilment of which requires no more than 1,000 hours of time spent by all the companies concerned or whose administrative burdens are not more than EUR 40,000 per year, are covered by the Bagatell limit for companies.

(3) In order to establish the limit of the Bagatell limit for undertakings referred to in paragraph 2, the new or amended information obligations of the legislation shall be identified and the administrative burden shall be determined for the largest information obligation. In so far as the largest information obligation is below the limit of the Bagatell according to paragraph 2, except for the presentation of the largest information obligation pursuant to Article 8 (3) for all the others below the Bagatell limit Information obligations of the obligations set out in § § 7 and 8.

Collection and calculation of administrative costs for citizens

§ 6. (1) The data for the calculation of the administrative costs of a new or amended information obligation for citizens shall be collected. The costs of an administrative activity consist of time and direct costs. The calculation of the costs of administrative activities shall be calculated in accordance with the following formula:

Time = time per case × number of cases

Direct cost = direct costs per case × number of cases

The following definitions shall apply:

1.

Time is the amount of time that is equal in hours, which is required per case for the execution of an administration activity (representation in hours and minutes).

2.

Direct costs: as direct costs, cash outlays are to be used to charge the costs of external service providers or other acquisition costs.

3.

Number of cases: number of times, how often an information obligation per year is to be met by citizens per group affected.

(2) The administrative costs of an information obligation arise from the respective sum of the time and the sum of the direct costs of all administrative activities, which are calculated in accordance with paragraph 1 in each case.

(3) The calculation of the administrative costs of an information obligation shall be carried out with the administrative cost calculator for citizens (§ 4 Z 11) made available by the Federal Ministry of Finance.

Collection and calculation of administrative costs for enterprises

§ 7. (1) The data for the calculation of the administrative costs of a new or amended information obligation for undertakings shall be collected. It is also possible to determine the percentage of the cost of the administration and the costs of the administration. The calculation of the costs of administrative activities shall be calculated in accordance with the following formula:

Administrative costs = [(time × hourly rate × frequency per year) + Annual write-off for acquisition costs + external costs per year] × company number

The following definitions shall apply:

1.

Time: Is the amount of time that is calculated in hours, which is required for the execution of an administration activity (in hours and minutes).

2.

Hourly rate: The hourly rate for persons employed in the enterprise is the set of standard cost rates for salary groups ( Appendix 1 ) to use.

3.

External costs per year: as external costs, either the number of hours of an external service provider multiplied by the respective hourly rate or the cost of a flat-rate allowance shall be used.

4.

Frequency: frequency with which an information obligation is to be provided in one year.

5.

Acquisition costs: One-off expenses for assets that a company has to make in order to comply with an information obligation and which is not otherwise used.

6.

Company number: Number of enterprises per group affected.

(2) The administrative costs of an information obligation arise from the sum of the costs of all administrative activities, which are calculated in accordance with paragraph 1.

(3) The administrative burden of an information obligation shall be derived from the administrative costs referred to in paragraph 2 less the Sowieso costs.

(4) The calculation of the administrative costs of an information obligation shall be carried out with the administrative cost calculator for companies provided by the Federal Ministry of Finance (§ 4 Z 11).

Section 3

Presentation of administrative costs and documentation

Presentation by the Federal Minister (s)

§ 8. (1) The effects on administrative costs are to be presented in the form of a summary statement and in the explanatory notes in the case of draft laws and regulations in the preliminary sheet. The draft is also the relevant form to be completed with the help of the administrative cost calculators ( Appendix 2 ) . For companies, only the new or changed information obligations above the Bagatell limit according to § 5 (2) are to be presented in the form.

(2) In the case of draft regulations which are not subject to a review procedure or in the case of draft measures of a fundamental nature providing for new or amended information obligations, the presentation shall include the following: Administration cost calculator (Appendix 2) to be completed. For companies, only the new or changed information obligations above the Bagatell limit according to § 5 (2) are to be presented in the form.

(3) If all new or amended information obligations of a legal provision fall below the limit of the Bagatell limit for companies pursuant to § 5 (2), the form (Annex 2) shall be ) The information on the largest new or amended information obligation (§ 5 para. 3) shall be available at least until the date of entry into force of the law for questions by the Federal Minister for Finance. In the case of draft laws and regulations, it should be noted in the preliminary report that the legislation does not have a significant impact on administrative burdens. This statement is to be explained briefly.

Documentation by the Federal Minister for Finance

§ 9. The Federal Minister of Finance has to publish the respective forms according to § 8 on a website.

Entry into force; expiry of existing directives

§ 10. (1) These Directives shall enter into force on 1 September 2009.

(2) With the entry into force of these guidelines, the Guidelines for the application of the Standard Cost Model (Standard Cost Model Guidelines), BGBl. II No 233/2007, except for force.

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