99. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the 1994 Sales Tax Act, the Federal Tax Code, the Financial Criminal Law, the Tax Executive Order, the Family load balancing act in 1967 and the municipal tax law in 1993 (tax protection act 2007-AbgSiG 2007)

The National Council has decided:

Article 1

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 45/2007, is hereby amended as follows:

1. In Section 4 (5), the penultimate sentence is inserted:

"The full daily allowance is available for 24 hours."

2. In § 4 para. 10 Z 3 lit. b takes the place of the word sequence in the second sentence "At the request of the taxable person" the phrase "On the basis of a request made in the declaration of tax (declaration of declaration)" .

3. In § 6 Z 6 lit. (b) the following sentences shall be inserted after the second sentence:

" However, in the case of non-tangible assets of fixed assets for which an asset is placed after transfer or transfer abroad, the tax liability shall be determined by those expenses which are already deemed to have been incurred as a result of the transfer of assets. Operational expenditure should be taken into account. If the taxable person does not have the actual expenses, 65% of the value shall be deemed to be expenditure in accordance with lit. a, but not more than the assets posted abroad, as an expense for the business good. "

(4) § 10 is amended as follows:

(a) In paragraph 5 (2), the word order shall be replaced by "Beneficiary economic goods" the phrase "beneficiary economic goods within the meaning of paragraph 3 Z 1" .

(b) In paragraph 7 (1), the first sentence shall be:

"The amount of the capital invested in the tax return shall be shown separately in respect of physical assets and transferable securities in the tax declaration."

(c) In paragraph 7, the Z 2 shall read:

" 2.		The free amount for invested earnings is shown in the investment register (§ 7 para. 3) for the respective economic goods. Securities referred to in Article 14 (7) (4), for which a free amount is used, shall be included in a separate list to be submitted to the tax authority on request. "

5. In § 16 (1) Z 9, the penultimate sentence is inserted:

"The full daily allowance is available for 24 hours."

(6) In § 19 (1), the following sentence shall be inserted after the third sentence:

"Betrains pursuant to § 79 (2) shall be deemed to have been received in the previous year."

(7) § 33 is amended as follows:

(a) In paragraph 10, the first sentence shall be:

" An average tax rate to be applied in the calculation of the tax shall be subject to the provisions of paragraph 11 after taking into account the deductions provided for in paragraphs 4 to 6 (except for children's deductions according to paragraph 4 Z 3 lit). (a) to identify.

(b) The following paragraph 11 is added:

" (11) If, in the calculation of the tax, a reservation of progression from the application of a double taxation agreement is to be taken into account, the following shall apply to the tax calculation: the average tax rate is first of all without taking account of the deductions in accordance with the provisions of paragraphs 4 to 6. The deductions determined by applying this average tax rate are the deductions provided for in paragraphs 4 to 6 (except for children's deductions according to paragraph 4 Z 3 lit). (a) To withdraw. "

8. In § 41 (1) the following Z 6 is added:

" 6.		the employee has made an incorrect declaration or has not complied with his obligation to report in accordance with Section 16 (1) Z 6. "

9. In § 77, the following paragraph 5 is added:

" (5) If remuneration for the previous year is paid up to 15 February, the employer can recalculate the payroll tax by rolling up the wage payment periods of the previous year. If there is no roll-up, the remuneration shall be allocated to the wage payment period of December of the previous year. "

10. In § 79, the previous paragraph 2 is given the name "(3)" and is paragraph 2:

" (2) Betrains for the previous year shall be adopted in accordance with the 15. Jänner paid out until February 15, the payroll tax is to be deducted as a payroll tax for the previous year until February 15. Section 67 (8) lit. c is not applicable. "

11. In § 83 (2), the Z 2 is deleted.

(12) In § 84 (3), the following sentence shall be inserted after the first sentence:

" After the submission of a payroll supplement of the payroll account, which relates to the tax bases or the tax to be paid, a revised payroll is to be made within two weeks from the completion of the supplement to the tax office of the Place of business (§ 81). "

13. In Section 99 (2) (2), the phrase shall be replaced by the word order "debtor of the deduction tax" the phrase "debtors of the income" .

14. In § 100 (4) Z 3, the quotations shall be replaced by the "§ 98 Z 5" the citation "§ 98 (1) Z 5" .

15. In § 124 of the first sentence, the wording of the clip is replaced by the "(Section 14 (7))" the parenthesis expression "(Section 14 (6))" .

16. § 124b is amended as follows:

(a) In Z 140, the following sentences shall be replaced by the last sentence:

" Deviating from § 26 Z 4 lit. a last sentence can be paid by the employer by 31 December 2009 for journeys to a construction site or to a place of use for assembly activities, which are directly from the apartment, travel expenses according to § 26 Z 4 lit. a first sentence or the pendler-flat rate within the meaning of § 16 (1) Z 6 in the case of tax withdrawal from the working wage are taken into account. If the employer takes into account a lump sum within the meaning of section 16 (1) Z 6 for these journeys, the costs of tasting are up to the level of the Pendlerpauschal taxable working wage. "

(b) After Z 140 the following Z 141 is inserted:

" 141.		§ 4 (10) Z 3 lit. b, § 10 (7) and § 33 (10) and (11) in the version of the Federal Law BGBl. I n ° 99/2007 are to be applied for the first time at the predisposition in 2007. § 10 paragraph 5 Z 2 as amended by Federal Law BGBl I No. 99/2007 shall enter into force for the first time in the case of the apportionment for the calendar year 2008. "

Article 2

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. No 24/2007, is hereby amended as follows:

(1) § 9 is amended as follows:

(a) In paragraph 7, the following last indent shall be added:

"-		If participations in which a company value depreciation has been made under or are used for the severance of the shareholders of the transferring entity, the amount of the fifteen-part amounts shall be subject to the circumscribtion date. To the extent that the amount of the repayment in the difference between the carrying amount and the value of the traffic value of the registered holding is covered by the tax, tax-effective. If the participation in a acquiring body is conditional upon the participation in a acquiring body, the re-registration will only be made if the participation in the acquiring body is due to the reasons of the circumscribed "

(b) In paragraph 8, the fifth indent reads:

"-		The group request shall be submitted by the group carrier, in the presence of a participating community by the principal participant or, in doubt, by a co-participant designated by the participation community in the case of the applicant for the collection of the Tax office responsible for corporation tax, using the official form, to place within a calendar month after the underproduction of the last legal representative. All other domestic entities to be included shall indicate the fact of an application to the tax office responsible for each body. "

2. In Section 13 (4) (1), the following sentence shall be added:

"This excludes purchases of existing shares from a corporation in which the private foundation, the founder or a beneficiary is involved, alone or jointly, directly or indirectly, to at least 20%."

3. In § 23, the previous text is given the name "(1)" and shall be added to the following paragraph 2:

" (2) In a calendar year prior to the application of paragraph 1, a corporation within the meaning of para. 1 shall not achieve a taxable income, the non-effective amount of the allowance shall be that in one of the following ten years (collection period) shall be deducted in the following manner:

1.		The amount of allowances to be deducted for each year must first be deducted.
2.		If, after deduction of the free amount after Z 1, an income remains, the amount of allowances to be deducted from previous years shall be deducted, taking into account the free amounts of the years most over the years.
3.		Uncalculated free amounts after Z 2 remain deductible within the deadline of ten years.
If, before the application of paragraph 1, the taxable income does not exceed 10% of the total amount in a calendar year and the accumulated taxable income does not exceed 5% of the total amount of taxable income before the application of paragraph 1 during the collection period. The maximum amount of free amounts available for the collection period may be given in accordance with Z 1 to 3, which is not yet used in the relevant calendar year. "

4. In § 26c the following Z 13 to Z 15 are added after Z 12:

" 13.		Section 9 (7) in the version of the Federal Law BGBl. I No 99/2007 should be applied for the first time to the changes which have taken place on a cut-off date after 30 December 2007.
14.		Section 13 (4) in the version of the Federal Law BGBl. I n ° 99/2007 shall be applied for the first time to purchases after 31 December 2007.
15.		Section 23 (2) in the version of the Federal Law BGBl. I No 99/2007 shall apply, for the first time, in the determination of taxable income for the year 2004, subject to the condition that the allowances which have not become effective from 1995 may be taken into account. '

Article 3

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. No 24/2007, is hereby amended as follows:

1. § 1 (2) is amended as follows:

(a) In the second sentence, the word order shall be replaced by "which has the place of management in the State concerned" , the phrase "which also has the place of business management in a Member State of the European Union or in a State of the European Economic Area" .

(b) The following sentence shall be inserted after the second sentence:

" § 6 Z 6 lit is the case for non-tangible assets of the fixed assets acquired. b of the Income Tax Act 1988 mutagenically. "

2. § 5 (1) is amended as follows:

(a) In Z 4, the word order shall be replaced by "in the shares of the transferring body" the phrase "with regard to the shares of the transferring entity in the receiving body" .

(b) The following Z 5 shall be added:

" 5.		If foreign shareholders are granted own shares of the accepting entity, § 6 Z 6 of the Income Tax Act 1988 should be applied in a reasonable way. "

3. In Section 18 (2) (1), the word order shall be replaced by the following: "or split up" the phrase "or split or" and the following last indent shall be added:

"-				Having regard to the participation in a private foundation "

4. In § 36, paragraphs 3 and 4 are given the name "(4)" and "(5)" and shall be inserted in the following paragraph 3:

" (3) By way of derogation from paragraph 1, the following shall apply:

1.		To the extent that the tax law of the Republic of Austria is restricted with regard to the shares of the transferring entity in the accepting entity, this shall be deemed to be an exchange within the meaning of § 6 Z 14 lit. a of the Income Tax Act 1988 on the day following the date of the split date. Section 1 (2) shall apply mutatily.
2.		If foreign shareholders are granted own shares of the accepting entity, § 6 Z 6 of the Income Tax Act 1988 should be applied in a reasonable way. "

5. The following are added to Z 13 to Z 15:

" 13.		§ 1 para. 2 second sentence in the version of the Federal Law BGBl. I No 99/2007 shall apply for the first time to mergers on which a cut-off date is based on 14 December 2007.
14.		§ 5 (1) Z 5 and § 36 (3) in the version of the Federal Law BGBl. I n ° 99/2007 will be applied for the first time to the changes decided on after 31 December 2007.
15.		§ 18 paragraph 2 Z 1 in the version of the Federal Law BGBl. I n ° 99/2007 shall be applied for the first time on grants after 31 December 2007. "

Article 4

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 45/2007, is hereby amended as follows:

1. In § 1 para. 1 Z 2 lit. b becomes the phrase " the one before the 1. January 2008 will be carried out; " through the phrase " the one before the 1. January 2011 exported; " replaced .

(2) In § 11 (1), first subparagraph, the following sentences are added:

" If the entreprenchman carries out a taxable work supply or service in connection with a plot of land to a non-contractor, he is obliged to issue an invoice. The trader shall comply with his obligation to issue an invoice within six months of the execution of the turnover. "

3. In Section 12 (1) (1) (1), the point of reticle shall be replaced by one point and the following sentences shall be added:

" If the delivery or other service was carried out to an operator who knew or had to know that the turnover in question was related to turnover taxes or other financial transactions in respect of turnover taxes, The right to deduct is no longer applicable. This shall also apply in particular where such a financial transaction relates to upstream or downstream turnover; "

4. In § 12, paragraph 16 and para. 17 are deleted.

5. In § 27, paragraph 9 is deleted.

(6) In the second subparagraph of Article 28 (1), the following sentence is added:

" The trader is obliged to change any changes in the actual or legal conditions which have been decisive for the issue of the VAT identification number, in particular the task of his business activities, the Tax Office within a calendar month. "

7. In accordance with § 28 (29), the following is added as paragraph 30:

" (30) The amendments to the Federal Law BGBl. I n ° 99/2007 enter into force:

1.		Section 11 (1) and Section 12 (1) (1) (1) shall apply to transactions executed after 31 December 2007.
2.		§ 12 (16) and (17) and section 27 (9) are no longer applicable to transactions executed after 31 December 2007.
3.		Article 28 (1) enters into force with 1. Jänner 2008 in force. "

8. In accordance with § 28 (29), the following is added as paragraph 30:

" (30) The amendments to the Federal Law BGBl. I n ° 99/2007 enter into force:

1.		Section 7 (1) (c) 3 (c), § 11 (1) and § 12 (1) (1) (1) shall apply to transactions carried out after 31 December 2007.
2.		§ 12 (16) and (17) and section 27 (9) are no longer applicable to transactions executed after 31 December 2007.
3.		Article 28 (1) enters into force with 1. Jänner 2008 in force. "

Article 5

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. No 24/2007, is hereby amended as follows:

1. § 98 reads:

" § 98. (1) Unless otherwise specified in this Federal Act, deliveries shall be subject to the provisions of the Delivery Act, BGBl. No 200/1982, except for Section III (electronic delivery).

(2) Electronic documents shall be deemed to be delivered as soon as they have entered the electronic disposal area of the recipient. In the event of doubt, the Authority shall determine the date and time of the arrival of its own motion. Delivery shall be deemed not to have been effected if it appears that the consignee was not able to become aware of the delivery process in due time because of absence from the delivery point, but the delivery shall be effected by the date of return to the delivery point. Day effective. "

2. In Section 111 (3), the amount of the amount shall be replaced by the amount of "2 200 Euro" the amount "EUR 5 000" .

3. In Section 112 (2), the amount of the amount shall be replaced by the amount of "400 Euro" the amount "700 Euro" .

4. In § 112a, the amount of the amount shall be replaced by "400 Euro" the amount "700 Euro" .

5. In § 158 the paragraph 4 reads:

" (4) For the purpose of the levy collection, the tax authorities are entitled to access the automation-assisted guided basic book, the automated guided company book, to the automation-supported guided business book, on the basis of automation-supported route. central register of registers, central business register managed by the automation system, the central register of associations, supported by automation, and the central registration register for motor vehicles, which is supported by the automation system, in accordance with § 47 (1) (1) (1). 4 and § 47 (4a) of the Kraftfahrgesetz 1967 and into the Auto-assisted guided vehicle approval and information registers of the state governments or of the authorities commissioned by the state governments for vehicles according to § § 28, 28a, 28b, 29, 31 to 35 of the Kraftfahrgesetz 1967. The authorization to inspect the land register also includes the inspection of the list of persons in the basic book. The authority to inspect the company's book also includes the nationwide search for persons stored in the context of the legal entities. The authorization to inspect the Central Reporting Register also includes linkage queries within the meaning of Section 16a (3) of the Reporting Act (Reporting Act) in 1991. The inspection in the automobile approval and information registers of the national governments or of the bodies appointed by them also includes an automation-supported transfer of the data (name, address, motor vehicle mark, type, chassis number). and vehicle identification number). "

Article 6

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. No 44/2007, is hereby amended as follows:

1. In § 16 shall replace the amount of "10 Euro" the amount of "20 Euro" .

2. In § 39 (2), the amount of the sum of "14 500 Euro" the amount of "20 000 euro" .

3. In § 40 shall replace the amount of "7 250 Euro" the amount of "10 000 euro" .

4. In § 48 (2), replace the amount of "14 500 Euro" the amount of "20 000 euro" and to the point of the amount of "3 625 Euro" the amount of "EUR 5 000" .

5. § 48a (2) shall replace the amount of "29 000 euro" the amount of "40 000 euro" and to the point of the amount of "2 900 Euro" the amount of "EUR 4 000" .

6. § 48b is amended as follows:

(a) The headline before § 48b reads:

"Breach of obligations in cash flows"

(b) (1) is:

"(1) The breach of obligations in the case of cash transactions shall be convicted of who intentionally or negligently violates a notification obligation during the customs supervision of the cash movement or makes otherwise incorrect or incomplete information."

(c) In paragraph (2), it shall replace the amount of "10 000 euro" the amount of "50 000 euro" .

7. In § 50 (2), replaced by the amount of "3 625 Euro" the amount of "EUR 5 000" .

8. In § 51 (2), replaced by the amount of "3 625 Euro" the amount of "EUR 5 000" .

9. In Section 52 (2), the following shall be replaced by the amount of "1 450 Euro" the amount of "EUR 2 000".

10. In § 127 (7), replace the amount of "145 Euro" the amount of "700 Euro" .

11. In § 176, para. 4 lit. a eliminates the word sequence "or troop exercises" .

12. The following paragraph 1k is inserted in § 265:

" (1k) § 176 para. 4 lit. a in the version BGBl. I n ° 99/2007 shall enter into force 1. Jänner 2008 in force. "

Article 7

Amendment of the Tax Executive Order

The Tax Executive Order, BGBl. No. 104/1949, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. In § 26 (1), the amount of the sum of "7,20 Euro" the amount of "10 Euro" .

(2) In § 90a, the following paragraph 8 is added after paragraph 7:

" (8) § 26 (1) in the version BGBl. I n ° 99/2007 shall apply if the chargeable official act has been carried out after 31 December 2007. '

Article 8

Amendment of the Family Law Compensatory Act 1967

The Family Law Balancing Act 1967, BGBl. No 376/1967, as last amended by the Federal Law BGBl. N ° 90/2007, is hereby amended as follows:

In Article 43 (1), the following sentence shall be inserted after the second sentence:

" Are working wages for the previous year after the 15. Jänner shall be disbursed by 15 February, the service contribution shall be deducted by 15 February. "

Article 9

Amendment of the Local Tax Act 1993

The Local Tax Act 1993, BGBl. No. 819/1993, as last amended by the Federal Law BGBl. I No 180/2004, shall be amended as follows:

In Article 11 (2), the following sentence is added:

" Current references for the previous year will be made after the 15. Jänner is disbursed until February 15, the municipal tax is to be deducted by February 15. "

Fischer

Molterer