122. Federal Law, with which the Basic Tax Act 1955, the Alcohol Tax Act, the Beer Tax Act 1995, the Sparkling Wine Tax Act 1995, the Tobacco Control Act 1995, the Mineral Oil Tax Act 1995 and the IAKW Finance Act are amended (Amendment of the Tax Change Act 2008)

The National Council has decided:

Article 1

Amendment of the Basic Tax Act 1955

The Basic Tax Act 1955, BGBl. No 149/1955, as last amended by the Federal Law BGBl. I n ° 151/2004 is amended as follows:

In § 2 the following Z 11 is added:

" 11.		A property which is used by an international organisation established in Austria or by an international organisation established abroad as its permanent seat, if the international organisation or its Institution in Austria is personally exempt from tax. International organisations within the meaning of this provision shall be:
a)			organisations that are formed exclusively from States or state-of-the-state connections;
b)			Organisations which either consist entirely of legal persons under the public law of a number of States or from that legal form in accordance with similar bodies, or in some cases from them and in part from States or States or States. "

Article 2

Amendment of the Alcohol Taxation Act

The Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. In Section 1 (6) Z 3, the word order shall be replaced by the following: "not more than 22% vol," the phrase "not more than 24% vol," and the turn " The Wine Act 1985, BGBl. No. 444 " is deleted.

2. In Section 2 (2) (2) (2), the word order shall be replaced by "in closure distilleries (§ 20)" the phrase "on request in closure distilleries (§ 20)" .

3. § 5 (5) is deleted.

4. In § 10 (2) the following sentences shall be inserted after the third sentence:

" In the case of self-calculation, the tax debtor may deduct alcohol tax amounts which are to be reimbursed or reimbursed pursuant to § 5 (1) or § 54 (1). The acceptance of such a withdrawal shall be deemed to be a request within the meaning of Section 5 (1) or § 54 (1). If the deduction proves to be incorrect or incomplete, the amount of the alcohol tax to be reimbured or to be paid shall be determined in a modest way if the debtor is not, before the date of the decision, of his or her own inaccuracy, or shall be removed by means of a new self-calculation and this correction or addition shall be made no later than the expiry of the second calendar month following the date referred to in paragraph 1. "

5. § 10 (6) reads:

" (6) In principle, the application must be made electronically. If the technical requirements for the transmission are missing in the electronic way, the application must be carried out in a paper-wise way. Where official forms or samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. "

6. In § 20 (2), the second is 2. Record:

"If the reduced tax rate has been used in accordance with § 2 para. 2 Z 2, it is forbidden for the owner of the closure distillery to have the alcohol outside the tax territory to be spent or to have to be spent."

7. In § 21 (1), the Z 5 is deleted.

8. In § 39 (3), the third sentence reads:

"§ 10 (1), (2), (4) and (6) shall apply mutagenly for the registration and payment of the tax." .

9. In Section 46 (5), the following Z 4 is added after Z 3:

" 4.		In the case of paragraph 1, the person who has withdrawn the product shall also be debtor. "

10. In § 46 (5), the second subparagraph is deleted.

Article 46 (6) shall be replaced by the name "(7)" and paragraph 6 reads as follows:

" (6) For the application, § 10 para. 6 shall apply mutatily. The tax is to be notified immediately to the customs office in writing and to pay in the area of which the tax debtor has his holding or his/her business or residence, in the absence of such a person in the tax territory, at the customs office of Innsbruck. Where, in the case of a product withdrawn from the tax area in the tax area, it is proved, on a case-by-case basis, that the product in question has been delivered to persons in the tax territory who are responsible for the purchase of non-taxable products or In order to avoid unnecessary administrative costs, the customs office may not collect the tax arising under paragraph 1 at the request of the tax suspension. "

12. In § 49 (5), the following sentence shall be added after the last sentence:

"For the application, § 10 paragraph 6 shall apply mutatily."

Section 52 (8) reads as follows:

"(8) For the registration and payment of the tax, § 10 (1), (2), (4) and (6) shall apply mutagenly."

14. In § 54 (5), the third and subsequent sentences are deleted, and the following sentence is added:

"For the applications, Section 10 (6) shall apply mutatily."

15. In accordance with § 116e, the following § 116f is added:

" § 116f. § 1 paragraph 6 Z 3, § 2 para. 2 Z 2, § 10 para. 2 and 6, § 20 para. 2, § 39 para. 3, § 46 para. 5 Z 4, 6, and 7, § 49 para. 5, § 52 para. 8 and § 54 para. 5 in the version of the Federal Law, BGBl. I n ° 122/2008, enter into force on 1 June 2009. Section 5 (5), Section 21 (1) (5), Section 46 (5), second subparagraph, shall expire on 31 May 2009. "

Article 3

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 ° 57/2004, shall be amended as follows:

1. In § 10 (2), the last sentence is deleted.

(2) In § 10, the following paragraph 7 is added:

" (7) In principle, the application must be made electronically. If the technical requirements for the transmission are missing in the electronic way, the application must be carried out in a paper-wise way. Where official forms or samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. "

3. The last sentence is deleted in Section 12 (4).

4. In Article 14 (4), the following sentence is added:

" If these conditions are met, the customs office may, in cases where the level of security significantly exceeds the monthly average value of a calendar year in individual calendar months, allow the customs office to request that the Safety on the basis of this average value. "

5. In § 16 (3), the position of the reference shall be replaced by "§ 10 (1) to (4) and (6)" the reference "§ 10 (1) to (4), 6 and 7" .

6. In Section 23 (5), the following Z 4 is added after Z 3:

" 4.		In the case of paragraph 1, the person who has withdrawn the beer is also debtor. "

7. The second subparagraph is deleted in Section 23 (5).

8. Section 23 (6) is given the name "(7)" and paragraph 6 reads as follows:

" (6) For the application, § 10 paragraph 7 shall apply mutatily. The tax is to be notified immediately to the customs office in writing and to pay in the area of which the tax debtor has his holding or his/her business or residence, in the absence of such a person in the tax territory, 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 shall not be entitled to collect the tax arising under the provisions of paragraph 1 on request. "

9. § 29 (8) reads:

"(8) For the registration and payment of the tax, § 10 (1) to (4), (6) and (7) shall apply mutagenly."

10. In § 31 (4), the following sentence is added:

"For the applications, § 10 paragraph 7 shall apply mutatily."

11. In accordance with § 46d, the following § 46e is added:

" § 46e. § 10 para. 2 and 7, § 12 para. 4, § 14 para. 4, § 16 para. 3, § 23 para. 5, 6 and 7, § 29 para. 4, 7 and 8 and § 31 paragraph 4 in the version of the Federal Law, BGBl. I n ° 122/2008, enter into force on 1 June 2009. Section 10 (2), last sentence, § 12 (4), last sentence, section 23 (5), second subparagraph, expire on 31 May 2009. "

Article 4

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 ° 57/2004, shall be amended as follows:

1. In Section 7 (2), the last sentence is deleted.

2. In Section 7 (5), the position of the reference shall be replaced by the following: "§ 6 (2)" the phrase "§ 6 para. 2 or 3" .

3. In § 7, the following paragraph 7 is added:

" (7) In principle, the application must be made electronically. If the technical requirements for the transmission are missing in the electronic way, the application must be carried out in a paper-wise way. Where official forms or samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. "

4. In Section 13 (3), the position of the reference shall be replaced by "§ 7 (1) to (4) and (6)" the reference "§ 7 (1) to (4), 6 and 7" .

5. In § 20 (5) the following Z 4 is added after Z 3:

" 4.		In the case of paragraph 1, the person who has withdrawn the sparkling wine shall also be liable for tax. "

6. In § 20 (5), the second subparagraph is deleted.

Section 20 (6) shall be replaced by the name "(7)" and paragraph 6 reads as follows:

" (6) For the application, § 7 paragraph 7 shall apply mutatily. The tax is to be notified immediately to the customs office in writing and to pay in the area of which the tax debtor has his holding or his/her business or residence, in the absence of such a person in the tax territory, 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 the terms of paragraph 1 on request. "

8. In § 23 (5) the following sentence is added:

"For the application, § 7 paragraph 7 shall apply mutatily."

9. § 26 (8) reads:

"(8) For the registration and payment of the tax, § 7 (1) to (4), (6) and (7) shall apply mutagenly."

10. In § 28 (5) the following sentence is added:

"For the applications, § 7 paragraph 7 shall apply mutatily."

11. In accordance with § 48d, the following § 48e is added:

" § 48e. § 7 (2), (5) and (7), § 13 (3), § 20 (5) Z 4, 6 and 7, § 23 (5), § 26 (8) and § 28 (5) in the version of the Federal Law, BGBl. I n ° 122/2008, enter into force on 1 June 2009. The last sentence of Article 7 (2) and the second subparagraph of Article 20 (5) shall expire on 31 May 2009. '

Article 5

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 ° 105/2007, as amended:

1. In Section 12 (2), the last sentence is deleted.

2. In § 12, the following paragraph 8 is added:

" (8) In principle, the application must be made electronically. If the technical requirements for the transmission are missing in the electronic way, the application must be carried out in a paper-wise way. Where official forms or samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. "

3. In § 18 (3), the position of the reference shall be replaced by the following: "§ 12 (1) to (4) and (7)" the reference " § 12 (1) to (4), (7) and (8) .

4. In Section 24 (5), the following Z 4 is added after Z 3:

" 4.		In the case of paragraph 1, the person who has withdrawn the tobacco products shall also be debtor. "

5. The second subparagraph is deleted in Section 24 (5).

6. § 24 (6) is given the name "(7)" and paragraph 6 reads as follows:

" (6) § 12 Para. 8 shall apply mutatily for the application. The tax is to be notified immediately to the customs office in writing and to pay in the area of which the tax debtor has his holding or his/her business or residence, in the absence of such a person in the tax territory, 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 levy the tax arising under paragraph 1 at the request of tobacco products under suspension of tax. "

7. In Article 27 (5), the following sentence is added:

"For the application, § 12 paragraph 8 shall apply mutatily."

8. In Article 31 (4), the following sentence is added:

"For the applications, § 12 para. 8 shall apply mutatily."

9. According to § 44h, the following § 44i is added:

" § 44i. § 12 (2) and (8), § 18 (3), § 24 (5) Z 4, 6 and 7, § 27 (5) and § 31 (4) and (5) in the version of the Federal Law, BGBl. I n ° 122/2008, enter into force on 1 June 2009. § 12 (2), last sentence, and § 24 (5), second subparagraph, expire on 31 May 2009. "

Article 6

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 ° 46/2008, shall be amended as follows:

1. In Section 4 (1) (2), the word sequence shall be replaced by the following: "on the Danube or on Lake Constance" the phrase "on the Danube, Lake Constance or on Lake Neusiedl" .

2. In § 23 (3), the last sentence is deleted.

3. In § 23, the following paragraph 9 is added to the following paragraph:

" (9) In principle, the application must be made electronically. If the technical requirements for the transmission are missing in the electronic way, the application must be carried out in a paper-wise way. Where official forms or samples are provided for, they shall be used. The Federal Minister of Finance shall be empowered to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. "

4. In § 31 (3), the following sentence is added:

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

5. In Section 38 (5), the following Z 4 is added after Z 3:

" 4.		In the case of paragraph 1, the person who has withdrawn the mineral oil shall also be liable for tax. "

6. In § 38 (5), the second subparagraph is deleted.

Section 38 (6) shall be replaced by the name "(7)" and paragraph 6 reads as follows:

" (6) For the application, § 23 (9) shall apply mutatily. The tax is to be notified immediately to the customs office in writing and to pay in the area of which the tax debtor has his holding or his/her business or residence, in the absence of such a person in the tax territory, 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 arising under the terms of paragraph 1 on request. "

8. In § 41 (5) the following sentence is added:

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

9. In § 46 (5), the following sentence is added:

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

10. According to § 64j, the following § 64k is added:

" § 64k. § 4 (1) (2), § 23 (3) and (9), § 38 (5) Z 4, 6 and 7, § 41 (5) and § 46 (5) in the version of the Federal Law, BGBl. I n ° 122/2008, enter into force on 1 June 2009. Section 23 (3), last sentence, and § 38 (5), second subparagraph, expire on 31 May 2009. "

Article 7

Amendment of the IAKW Finance Act

(6. IAKW-Financing Act-Novelle)

The IAKW Finance Act, BGBl. No. 150/1972, as last amended by the Federal Law BGBl. I n ° 40/2004, shall be amended as follows:

Section 2 (6) reads as follows:

" (6) The City of Vienna has a federal government at the cost of planning, erection including extension to the conference hall (building M) with a total cost of a maximum of 50 million euros and the asbestos refurbishment of the International Headquarters Centre (§ 1) To pay a fee of 35 vH of the total cost. The cost contribution shall be paid to the Federal Government in annual instalment amounts in accordance with the expenses incurred by IAKW AG in the previous year. "

Fischer

Gusenbauer