101. The Federal Act on the production and placing on the market of tobacco products and the advertising of tobacco products and the non-smoking protection (Tobacco Act), the Income Tax Act 1988, the Corporate Tax Act 1988, The Labour Inspectorate Act 1993 and the Federal Law on the Protection of the Services of the Federal Republic of Germany are amended

The National Council has decided:

table of contents

Article 1	Amendment of the Tobacco Act
Article 2	Amendment of the Income Tax Act 1988
Article 3	Amendment of the Corporate Tax Act 1988
Article 4	Amendment of the Labour Inspectorate Act 1993
Article 5	Amendment of the Federal Order for the Protection of Services

Article 1

Amendment of the Tobacco Act

The Federal Act on the production and placing on the market of tobacco products as well as the advertising of tobacco products and the non-smoking protection (Tobacco Act), BGBl. No 431/1995, as last amended by the Federal Law BGBl. No 5/2015, shall be amended as follows:

1. According to § 1 Z 1, the following Z 1a to 1f shall be inserted:

" 1a.		'novel tobacco product' means any tobacco product which does not fall into one of the categories of cigarettes, tobacco for self-rotation, pipe tobacco, water-pipe tobacco, cigars, cigarillos, chewing tobacco, snuff and tobacco for oral use and for the first time after the May 19, 2014 has been put on the market,
1b.		"electronic cigarette" means a product which may be used for consumption of nicotinic or nicotine-free vapour (fog) by means of a mouthpiece, or any component of this product, including a cartridge, a tank, and the Device without cartridge or tank. Electronic cigarettes may be refillable or reloaded by means of a refill container or tank or reloaded with disposable cartridges,
1c.		"refill container" means a container containing a nicotine-containing or nicotine-free liquid which can be used to refill an electronic cigarette,
1d.		"plant smoking product" means a product based on plants, herbs or fruits which does not contain tobacco and which can be consumed by means of a combustion process,
1e.		"related product" means any novel tobacco product, plant smoking product and electronic cigarette,
1f.		"Water pipe tobacco" means a tobacco product which can be used with the aid of a water pipe. If a product can be used for self-rotation both in water pipes and as tobacco, it is considered to be a self-turning tobacco, "

2. § 12 together with the title is:

" Comprehensive non-smoking and non-smoking protection

§ 12. (1) The smoking ban shall apply in rooms for

1.		teaching and training purposes,
2.		negotiation,
3.		school-sports activities, school or similar establishments in which children or young people are supervised, taken up or housed, including the associated open spaces; and
4.		the manufacture, processing, administration or intake of food or drink, as well as the areas available to guests in catering establishments, with the exception of open spaces.

(2) A smoking ban shall also apply in multi-purpose halls and/or Multi-purpose rooms. Also included are non-stationary devices, in particular jelly tents.

(3) The prohibition of smoking shall also apply in rooms in which association activities are carried out in the presence of children and young people, as well as in rooms in which clubs hold events, even without a profit-making intention. It is unconscious whether access is restricted to only one group of persons in advance. In addition, the prohibition of smoking in the case of associations shall apply if the association activities circumvent the provisions in accordance with paragraph 1 or 2.

(4) The prohibition of smoking also applies to closed public and private transport for the purposes of the carriage of passengers or the carriage of passengers.

(5) The rules of the smoking ban within the meaning of this provision shall also cover the use of related products and water pipes.

(6) (1) to (5) shall not apply in rooms serving exclusively private purposes. "

3. § 13 together with headline reads:

" Non-smoking and non-smoking protection in other rooms of public places

§ 13. (1) Unless the provisions of employment law provide for a smoking ban or rooms are covered by § 12, a smoking ban also applies in other spaces of public places, but in the generally accessible areas a side room can be used as a smoking room. , provided that it is ensured that tobacco smoke does not penetrate the area covered by the smoking ban and that the ban on smoking is not circumvented.

(2) Smoking is prohibited in hotels and comparable accommodation establishments. In the generally accessible areas, if not § 12 (1) to (3), a sub-room can be set up as a smoking room, provided that it is guaranteed that tobacco smoke from this sub-area does not fall within the scope of the smoking ban. In this way, the smoking ban is not circumvented and no food and drink is produced, processed, administered or taken in the smoking room.

(3) The smoking ban shall not apply to tobacco trafias, provided that it is ensured that tobacco smoke does not penetrate the area covered by the smoking ban. Except for the possibility of allowing smoking, those tobacco trafias are the postal partners.

(4) The rules of the smoking ban within the meaning of this provision shall also cover the use of related products and water pipes. "

(4) § 13a and title shall not apply.

5. § 13b (4).

6. § 13c together with headline reads:

" Obligations relating to non-smoking protection

§ 13c. (1) The holders Holders of rooms and facilities according to § 12 and of the premises of a public place pursuant to § 13 shall ensure compliance with the provisions of § § 12 to 13b.

(2) Each holder every holder referred to in paragraph 1 shall, in particular, ensure that:

1.		shall not be smoked in a room or body in accordance with Section 12 (1) to (3),
2.		shall not be smoked in premises of a public place in accordance with § 13, provided that they are covered by the smoking ban,
3.		the labelling obligation in accordance with § 13b shall be complied with. "

7. According to § 13c, the following paragraph 13d is inserted:

" § 13d. The rules relating to smoking bans in § § 12, 13, 13a, 13c and 14 shall also apply to the use of related products and water pipes. "

8. § 14 (4) reads:

" (4) Who, as the owner or Proprietor pursuant to § 13c (1) violates an obligation of § 13c, is subject to an administrative transgressing and is punishable by a fine of up to € 2,000, in the event of a repetition of up to EUR 10,000, provided that the action does not include the action of a person in charge of the the jurisdiction of the courts is a criminal offence or is threatened with a more stringent penalty after another administrative provision. "

9. § 14 (5) reads:

" (5) Who in a place where there is a smoking ban in accordance with § § 12 or 13 or on which smoking is prohibited by the owner or the owner of the is not permitted by the holder, smokes, provided that the place is marked in accordance with Section 13b (1) to (3) and the act does not constitute the offence of a criminal offence falling within the jurisdiction of the courts or after another Administrative punishment is threatened with tighter punishment, an administrative surrender and is punishable by a fine of up to 100 euros, in the event of a repetition of up to 1,000 euros. "

10. In accordance with § 14, the following § 14a is inserted:

" § 14a. In the context of the service tasks of supervisory bodies according to § § 24ff Food Safety and Consumer Protection Act-LMSVG, BGBl. I n ° 151/2005, and by institutions of the authorities responsible for the enforcement of industrial law, the suspicion that, in spite of smoking bans, it is evidently smoked, these institutions are suspected of being responsible for the enforcement of this Federal law competent authorities to take note of them. "

11. § 17 (8), the following paragraph 9 is added:

" (9) § 12 together with the title, § 13 together with the title, § 13c, § 14 (4) and (5) as well as § 14a in the version BGBl. I No 101/2015 will enter into force on 1 May 2018. Section 13a, including the title and section 13b (4), as amended before the amendment of the Federal Law Gazette (BGBl). I No 101/2015 will expire at the end of 30 April 2018. § 13d in the version BGBl. I No. 101/2015 shall enter into force with effect from 20 May 2016 and with the expiry of 30 April 2018. "

Article 2

Amendment of the Income Tax Act 1988

The Income Tax Act 1988-EStG 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 34/2015, shall be amended as follows:

In § 124b the following Z 268 is added:

" 268.		For a holding in which no later than July 1, 2016 at the latest, one of the comprehensive non-smoking and non-smoking protection according to § 12 para. 1 Z 4 and § 13 para. 2 of the Tobacco Act, BGBl. No 431/1995 in the version of BGBl. In accordance with the following provisions, a premium of 30% may be applied, in accordance with the following provisions:
a)			The basis for the payment of the premium is the expenses incurred for the effect of non-smoking protection in the catering rooms within the meaning of Section 13a (2) of the Tobacco Act, BGBl. No 431/1995 in the version before the BGBl. I n ° 101/2015, and have not yet been taken into account for tax purposes up to and including the marketing year to be recorded at the time of assessment in 2015, with a depreciation on the lower partial value, which is the case in the case of the Assessment to be carried out in 2015, not to be taken into account.
b)			the premium does not constitute an operating acceptance; § 6 Z 10 and § 20 para. 2 are not applicable to them.
c)			The determination of the basis of assessment shall be documented separately. This documentation shall be submitted at the request of the discharge authority.
d)			The premium is to be applied for in the tax or income statement declaration pursuant to § 188 BAO for the year 2015 if the smoking ban is fully implemented at the time of delivery of the declaration for 2015. If the declaration of levies or a future declaration of income for 2015 has already been made at the time of full implementation of the smoking ban, the premium shall be applied for in the statement for 2016. A subsequent application is possible up to the legal force of the respective fog.
e)			The premium is to be well written on the tax account, unless it is to be issued a decision in accordance with § 201 BAO. The credit shall be returned to the date of submission of the application. Both the premium and a claim for repayment shall be deemed to be levies on income in the sense of the Federal Tax Code. The provisions of the Federal Tax Code shall apply to credits and reclaims, which shall apply to duties to be charged on a recurring basis and to be calculated on the basis of such provisions. In the case of companies which are non-legally competent persons in accordance with civil law, the combined accounting of the charges shall be effected by means of those duties which the parties jointly owe.
f)			The premiums shall be taken into account at the expense of the income of income tax or corporation tax.
g)			No premium shall be available for establishments which are refounded after 31 July 2015 within the meaning of § 2 Z 1 of the New Founder Promotion Act. "

Article 3

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 No 34/2015, shall be amended as follows:

Section 24 (6) reads as follows:

" (6) The provisions of § 108c EStG 1988 shall apply mutatily to entities within the meaning of § 1, insofar as they are not exempt from corporate income tax. § 124b Z 268 EStG 1988 shall apply mutatily to corporate bodies within the meaning of § 1. "

Article 4

Amendment of the Labour Inspectorate Act 1993

The Federal Act on the Labour Inspectorate (Labour Inspectorate Act 1993-ArbIG), BGBl. No 27/1993, as last amended by the Federal Law BGBl. I No 71/2013, shall be amended as follows:

1. § 19 (1) reads:

" § 19. (1) The Labour Inspectorate shall report on each calendar year to the Federal Ministry of Labour, Social Affairs and Consumer Protection Report on their activities and their perceptions. These reports are to be published by the Federal Minister for Labour, Social Affairs and Consumer Protection in a summary presentation and to be presented to the National Council every two years. "

2. In § 20 (4), the following sentence shall be added:

" With reasonable suspicion that in the establishment a violation of smoking bans under the Tobacco Act, BGBl. No 431/1995, as amended, the Labour Inspectorate has to inform the competent authority accordingly. '

3. In § 25, the following paragraph 10 is added:

" (10) § 19 (1) in the version BGBl. I No 101/2015 will enter into force on 1 September 2015 and will already be applied to the report for the year 2015. Section 20 (4) of the BGBl version. I No. 101/2015 will enter into force on 1 May 2018. "

Article 5

Amendment of the Federal Order for the Protection of Services

The Federal Service Protection Act-B-BSG, BGBl. I n ° 70/1999, as last amended by the Federal Law Gazette (BGBl). I No 32/2015, shall be amended as follows:

1. In § 92 the word order shall be "in summary presentation in the way of the Federal Government the National Council" through the phrase "in a summary presentation every two years the National Council" is replaced by the last sentence.

(2) The following paragraph 12 is added to § 107:

" (12) § 92 in the version of the Federal Law BGBl. I No. 101/2015 will enter into force on 1 September 2015 and is already applicable to the report for 2015. "

Fischer

Faymann