10. Federal Law, which amalgles the Economic Scattering Law

The National Council has decided:

The Economic Scattering Trade Act, BGBl. I n ° 58/1999, as last amended by the Federal Law BGBl. I No 161/2006, is amended as follows:

1. The table of contents is as follows from § 231 as follows:

" § 231: Services

Section 232: Branch Office

Section 233: European administrative cooperation

Section 234: Full education "

1a. § 14 (1) Z 3 reads as follows:

" 3.		after the public order to the accounting accountant, the profession has exercised the professional accounting accountant for at least nine years as a full-time or self-employed person and is a full member of the Chamber of Economic Scatterers. "

1b. § 99 (1) and (2) are:

" (1) The Chamber of Economic Scatterers has provisionally undersigned the exercise of a trade-scatter profession.

1.		Loss of full capacity for action or
2.		There is a legally effective indictress in accordance with § § 210 to 215 of the Code of Criminal Procedure in 1975, BGBl. N ° 631, because of the Verdachte
a)			a criminal offence punishable by a sentence of more than three months; or
b)			a court offence punishable by an enrichment-related clause; or
c)			of a financial offence which is punishable by a court or
3.		Imposition of pre-trial detention due to the suspicity of one of those in Z 2 lit. a to c enumerated acts or
4.		the final opening of a bankruptcor or a countervailing procedure; or
5.		Dismissal of a request for bankruptcings due to a lack of sufficient assets or
6.		missing asset liability insurance.

(2) A suspension shall be dissected in the cases referred to in paragraph 1 (2) if the proper practice of the profession is not at risk. "

§ 116 reads as follows:

" § 116. In so far as the action does not constitute a criminal offence under the jurisdiction of the courts, an administrative surrender punishable by a fine of EUR 400 up to EUR 14 000 shall be subject to the administrative transgressing of the person concerned, who shall:

1.		without a professional or authorized service provider in accordance with § 231 (1) and (2), to carry out an economic shattered occupation on its own or to offer one of the activities listed in § § 3 and 5 without having the necessary authority, or
2.		a professional title in accordance with § § 67 or 84 shall be used without authorization, or
3.		the obligation to secrecy in accordance with § 91, without being discourted from it, or
4.		the obligation to maintain the professional title in accordance with Section 231 (3), or
5.		the obligation to provide information pursuant to Section 231 (4) is not or is not fully complied with. "

2a. In § 125 (5), the words " VII. Main piece of the Criminal Procedure Code 1975, BGBl. No. 631/1975 " replaced by the words " 2. Main piece, 4. Section, the Criminal Procedure Code 1975, BGBl. No. 631 " .

2b. In § 131 (3), the words " Persons who, according to § 39 (3) of the Criminal Procedure Code, BGBl. No. 631/1975, entered in the defenders ' list " replaced by the words " Defenders according to § 48 paragraph 1 Z 4 of the Criminal Procedure Code 1975, BGBl. No. 631 " .

(3) § 153 shall be referred to in paragraph 6. the following paragraph 7 is added:

" (7) The work committee for external quality audits according to § 19 of the statutory audit-quality assurance law, BGBl. I No 84/2005, is not a committee of the Chamber of Economic Scatterers. Like the entire quality assurance system, it serves exclusively the public interest in accordance with the statutory audit-quality assurance law. "

4. In § 155 (2) Z 8 the word order shall be "and § 231" Deleted and the supplement between § 54 and § 179 by a "and" replaced.

5. In § 229b the phrase " gem. Section 2 (2) (2) (3) of the statutory audit-quality assurance law in the context of the external quality assessment " shall be deleted without replacement.

6. § 231 with headline reads:

" Services

§ 231. (1) nationals of a Member State of the EU or of a Contracting State of the Agreement on the European Economic Area (EEA) or nationals of Switzerland who are nationals of a Member State of the EU or of a Contracting State of the EEA or of the EEA or of a State Party of Switzerland. Switzerland, where they have the power to pursue the profession of a self-employed professional broadcaster on a subject in accordance with § 3 and § 5, which corresponds to that federal law, are entitled to do so under the conditions laid down in paragraph 2 above, temporarily and occasionally provide services in this field.

(2) The conditions for the provision of temporary and occasional services as referred to in paragraph 1 are:

1.		the nationality of a Member State of the EU or of a Contracting State of the Agreement on the European Economic Area or Switzerland;
2.		an establishment in another Member State of the EU, or in a Contracting State of the European Economic Area or in Switzerland,
3.		to exercise the rights of the right of establishment in the State of establishment which are to be attributed to the scope of authorization of the business-related trades pursuant to § 3 and § 5, and provided that the profession is not regulated in the country of establishment, an at least a two-year professional exercise during the previous 10 years in the country of establishment; and
4.		Liability insurance within the meaning of § 11 in conjunction with Section 88 (1).

(3) The services referred to in paragraph 1 shall be provided under the professional title of the service provider's country of establishment. The professional title is to be held in the official language of the State of establishment in such a way that no confusion with the provisions of this Federal Act or the Accounting Accounting Act, BGBl. I n ° 161/2006, the names of the professions listed above are possible.

(4) The service provider shall be obliged to inform the recipient of the contract at the latest when the contract is concluded:

1.		the register in which it is registered and the number of the registration or equivalent information from that register which shall be used for identification;
2.		the name and address of the competent supervisory authority,
3.		the professional chambers or similar organisations to which the service provider belongs,
4.		the professional title or professional qualification certificate,
5.		the VAT identification number referred to in Article 22 (1) of Directive 77 /388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes, OJ L 77, 28.4.1977, p. No. 1, as last amended by Directive 2004 /66/EC, OJ L 145, 31.5.2004, p. No. OJ L 168, 01.05.2004 p. 35 and
6.		Details of his insurance cover in relation to the asset liability insurance. "

7. § 232 shall be named "§ 234" and in accordance with § 231, the following § § 232 and 233 shall be inserted together with the headings:

" Site

§ 232. (1) The nationals of a Member State of the EU or of a Contracting State of the Agreement on the European Economic Area or Switzerland shall be entitled, under the conditions laid down in paragraph 2, to apply in the territory of the Republic of Austria for the exercise of a To establish an economic spreader profession.

(2) The conditions for the establishment referred to in paragraph 1 are:

1.		the nationality of a Member State of the EU or of a Contracting State of the Agreement on the European Economic Area or Switzerland;
2.		the right to exercise the right in their home Member State to carry out an economic distribution profession;
3.		the existence of the general requirements in accordance with § 8 (1),
4.		the existence of an equivalent professional qualification and
5.		the public order by the Chamber of Economic Scatterers.

(3) The application for public order must be connected:

1.		proof of identity,
2.		the proof of nationality;
3.		the professional qualification certificate that entitles the holder to take up a business-based professional profession, and
4.		Certificates issued by the competent authorities of the home Member State concerning the existence of the special trustworthiness, the orderly economic situation and the non-existence of serious non-standard behaviour. These certificates may not be older than three months in the case of their submission.

(4) The public order must be made if the general conditions for the public order are fulfilled and the professional qualification claimed is equivalent to that of the sought-after trade-based professional qualification. The professional competence shall be proven by the submission of proof in the sense of Art. 11 lit. e Directive 2005 /36/EC on the recognition of professional qualifications, OJ L 327, 30.4.2005, p. No. 22, as last amended by Directive 2006 /100/EC on the adaptation of certain directives in the field of free movement of persons, to take account of the accession of Bulgaria and Romania, OJ L 255, 30.9.2006, p. No. OJ No L 363, 20.12.2006, p. 141. These evidence of formal qualifications shall be equivalent to any evidence of formal qualifications or any set of professional qualifications issued by a competent authority in a Member State, provided that they have acquired a Community acquired in the Community. training and being recognised as equivalent by that Member State and giving the same rights or preparing for the pursuit of such professions in respect of the taking-up or pursuit of a business-shedging profession.

(5) The lack of equivalence of the professional qualification claimed is to be compensated by the completion of an aptitude test. Examinations within the meaning of Art. 3 (1) (lit) are subject to an aptitude test. (h) Directive 2005 /36/EC.

(6) The aptitude test for tax advisers shall include the following subjects within the meaning of Article 3 (1) lit. h of Directive 2005 /36/EC:

1.		the written preparation of a written examination in accordance with § 29 (2) in conjunction with Section 29 (4) and
2.		the oral answer to examination questions from the subject areas in accordance with § 30 Z 1, 2 and 5.

(7) The auditor's aptitude test shall include the following subjects within the meaning of Article 3 (1) lit. h of Directive 2005 /36/EC:

1.		the written preparation of three written examinations pursuant to § 34 (4) in conjunction with § 34 (7) and § 34 (6) in conjunction with § 29 (2) and (4) and
2.		the oral answer to examination questions from the subject areas in accordance with § 35 Z 1, 2, 5 and 8.

(8) The provisions of § § 17 to 23 and § § 36 to 54 shall apply to the examination procedure relating to the filing of aptitude tests.

(9) Within one month, the Chamber of Economic Scatters shall inform the establishment advertiser of the receipt of the documents and, where appropriate, to give him an order for improvement. The Chamber of Economic Scatters shall be obliged to decide on the application without unnecessary delay, but no later than three months after the submission of the complete documents of the establishment.

(10) Family members of nationals of a Member State of the EU or of a Contracting State of the Agreement on the European Economic Area or Switzerland, which have the right to reside or the right of permanent residence in a Member State of the European Union Member State shall be subject to § 232 (1) to (9) irrespective of nationality.

(11) For the purposes of paragraph 10, the term 'member of the family' shall mean:

1.		the spouse,
2.		the life partner with which the citizen of the Union has entered into a registered partnership on the basis of the legislation of a Member State, provided that the legislation of the host Member State provides that the registered partnership of marriage and the conditions laid down in the relevant legislation of the host Member State are satisfied,
3.		the relatives in a straight descending line of the Union citizen and of the spouse or of the life partner according to Z 2, which is the 21. have not yet been completed or are granted by such maintenance; and
4.		the relatives in the straight ascending line of the Union citizen and of the spouse or of the partner in accordance with Z 2 to which this maintenance is granted.

European administrative cooperation

§ 233. (1) The Chamber of Economic Scatterers shall cooperate closely with the competent authorities of the other Member States of the EU or of a Contracting State of the EEA and of the Swiss Confederation on the application of Directive 2005 /36/EC, and to provide mutual assistance to those authorities. The confidentiality of the information exchanged shall be ensured.

(2) The obligations referred to in paragraph 1 shall include, in particular, the exchange of the following information relating to persons subject to this law:

1.		information on disciplinary or criminal sanctions or other serious specific facts which may have an impact on the activities carried out, and
2.		concerning the provision of a service
a)			all information concerning the lawfulness of the establishment and the good management of the service provider,
b)			all information required in the event of complaints from a recipient of a service against a service provider for a proper complaint procedure, the recipient of the complaint being informed of the outcome of the complaint; and
c)			Information on the absence of professional disciplinary or criminal sanctions.

(3) The authorities shall have an appropriate examination of the facts to be informed pursuant to paragraph 1 and (2) and shall inform the host Member State of any consequences that may have been taken. "

Fischer

Gusenbauer