316. Regulation of the Federal Minister of Justice, which adopted the Regulation on the use of forms for the balance sheet and the disclosure of small companies with limited liability (UGB-Form-V) as well as the Regulation on electronic legal transactions (ERV 2006)

Article I

UGB-Form V

Pursuant to Section 278 (2) of the Company Code, dRGBl. 219/1897, as last amended by the Federal Act BGBl. I n ° 70/2008, shall be ordered:

§ 1. (1) The use of the forms Appendix 1 and 2 shall be sufficient for the disclosure of the balance sheet and of the Annex to a small limited-liability company in paper form.

(2) The use of the forms 2 and 3 is sufficient for the disclosure of the balance sheet and the attachment of the commercial registered partnerships referred to in § 221 (5) of the German Commercial Code (UGB) (§ 221 paragraph 1 UGB) in paper form.

(3) If the balance sheet for the achievement of the objectives set out in § 222 (2) of the UGB (German Commercial Code) contains further items (mediation of an image of the assets, financial and earnings situation as faithful as possible), the forms Appendix 1 or Appendix 3 and- , to the extent necessary, to supplement the Appendix 2 form.

(4) The provisions of the ERV 2006 shall apply to the disclosure of the balance sheet and the annex of the companies referred to in paragraphs 1 and 2 in electronic form.

§ 2. The disclosure of the balance sheet and the attachment of companies pursuant to § 1 (1) and (2), the turnover of which does not exceed EUR 70 000 pursuant to Article 277 (6) of the UGB, may also be disclosed without the use of the forms according to the Annexes 1 to 3 in paper form, provided that it is ensured that their content is contained in the same outline or in the breakdown according to § 9 (3) ERV 2006 and is either printed, machine-written or otherwise machine-made.

§ 3. This Regulation shall enter into force on 1 November 2008. With the entry into force of this Regulation, the Regulation of the Federal Minister for Justice shall enter into force on the use of forms for the balance sheet and the disclosure of small companies with limited liability (3). Formblatt-V), BGBl. II No 197/2001, except for force. However, the forms 2 and 3 of forms issued under this Regulation may continue to be used. "

Article II

Amendment of the ERV 2006

Pursuant to Section 89b (2) of the Judith Organization Act, RGBl. No 217/1896, as last amended by the Federal Law BGBl. I n ° 111/2007, shall be arranged:

The Federal Minister of Justice for Justice on Electronic Legal Transport (ERV 2006), Federal Law Gazette (BGBl). II No 481/2005, as last amended by the BGBl Regulation. II No 222/2008, shall be amended as follows:

(1) § 9 is amended as follows:

(a) the third sentence of paragraph 1 is:

" Is not a lawyer, notary, member of the Chamber of Economic Scatters (accountant, accountant, self-employed bookkeeper) or Revisionsverband, but a representative of an organ walter for the company, has to make a declaration, if necessary, of an authorisation issued to it by the other legal representatives. "

(b) (3) reads:

"(3) The disclosure in accordance with § 278 para. 1 UGB (also in conjunction with § 221 paragraph 5 UGB) can also be made in electronic form in electronic form with the online forms provided on the website of the justice system" www.justiz.gv.at "."

2. According to Article 11 (1d), the following paragraph 1e is inserted:

" (1e) § 9 (3) in the version of the BGBl Regulation. II No 316/2008 shall enter into force on 1 November 2008. '

Berger