233. Presentation of the Federal Minister of Finance concerning guidelines for the application of the Standard Cost Model (Standard Cost Model Guidelines)

On the basis of Section 14a (3) of the Federal Budget Act (BHG), BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I n ° 24/2007, the following Directives are adopted:

Section 1

General provisions

Subject matter

§ 1. These Directives govern the identification and documentation of administrative costs and the presentation of administrative burdens on undertakings from information obligations on the basis of the Standard Cost Model, which is based on the draft of a new legislative measure in accordance with Section 14a (1) of the Federal Budget Act (BHG), BGBl. No. 213/1986 in the version of the Federal Law BGBl. I n ° 24/2007.

Scope

§ 2. (1) In the case of drafts for federal laws, regulations or measures of principle, the Federal Minister responsible has to determine the administrative costs for companies from information obligations on the basis of the standard cost model and and to present the administrative burdens.

(2) The calculation of the administrative costs is carried out by checking the legislation (§ 6), collecting the data (§ 7) and calculating according to the standard cost model (§ 8).

(3) The presentation (§ 10) shall be included in the explanatory notes in the case of draft laws and regulations. The documentation (§ 9) must be carried out prior to the date of transmission for evaluation. In so far as legislation or regulations providing for information obligations for undertakings are not subject to a review procedure or in the case of draft measures of a fundamental nature, the information obligations for undertakings , the respective draft shall be communicated to the Federal Minister for Finance, together with the written presentation, in good time before the submission of a Council of Ministers or prior to release, so that a reasonable period of time shall be given to the Council. for the submission of an opinion to the relevant competent authority Federal Minister for the correct application of the Standard Cost Model remains. The documentation shall be made before this date.

Calculation Period

§ 3. The amount of administrative costs for companies from information obligations shall be calculated for the duration of one year. The calculation shall be based on a normal year.

Definitions

§ 4. The following definitions shall apply to these Directives:

1.		Regulations are federal laws, regulations and measures of fundamental nature of the federal government such as, for example, events or guidelines.
2.		An information obligation is a duty of a company, resulting from a legal provision in accordance with Z 1, to compile or hold information and to provide it-unsolicitated or on request-of an authority, other institutions or to provide or transmit to third parties, with the exception of those which:
a)			resulting from criminal law,
b)			concern only undertakings in which at least 50% of a local authority is financially involved,
c)			shall be triggered by the unlawful conduct of the undertaking itself or by a third party,
d)			are created in judicial or administrative proceedings on the basis of case-by-case arrangements of a court or administrative authority, and
e)			they result from general contract law or general interest and information obligations, and do not contain any further substantive or formal requirements.
3.		Third parties in the sense of the Z 2 are, in particular, companies, consumers, employees and works councils.
4.		Data requirements are part of an information obligation that a company has to provide in order to fulfil the information obligation.
5.		Standard administrative activities are standardized processes that arise in companies in order to comply with the data requirements or an information obligation.
6.		A company is a permanent organisation of independent economic activity, with its registered office or establishment in Austria, the intention to profit from the profit and the minimum turnover of EUR 22 000 per annum, as well as the country and country of destination. Forestry holdings.
7.		A legal segment is a subset of the companies affected by an information obligation (normadressaten), whereby the legal provision itself predetermines the subset.
8.		A starting-related segment is a subset of the enterprises (standard addresses) affected by an information obligation, which is formed according to certain criteria, such as size, industry or number of employees.
9.		Administrative costs (in the broader sense) are those costs incurred by companies through the fulfilment of information obligations. These consist of sowhy-costs according to Z 10 and administrative burdens according to Z 11. No administrative costs are: loss of sales, costs of legally enforcable representation for law enforcement, levies, taxes and charges (financial costs), costs incurred by the company in order to comply with the substantive obligation of a law (material delivery costs) and costs that are reimbursed by the State authority.
10.		Anyway-costs are those costs that companies would spend even if the information obligation that was standardized in the legislation would be lifted.
11.		Administrative costs are administrative costs according to § 14a BHG (administrative costs in the narrower sense), namely those costs directly caused by a law.
12.		Goldplating is the creation of requirements beyond the requirements of the Community law, in particular extensions of the content, extension of the circle of normadressates or an increase in the frequency with which a Information obligation must be fulfilled.
13.		The database BRIT is the web-based database application made available by the Federal Ministry of Finance for the calculation of the administrative costs according to § 8 as well as for the documentation of the data according to § 9.
14.		E-government in the sense of the standard cost model is available if at least two-sided interaction with an electronic form is possible at the start of the procedure or transactions with an e-application including all the necessary in real life Steps (fully electronic case processing, decision, notification, delivery, payment) are possible.
15.		Expert discussions are personal discussions with at least four experts, in particular with representatives of companies, ressortexternal experts, such as representatives of voluntary or legal advocacy groups, or with RessortInternal expert knowledge, whereby at least two ressortexterne experts, of which at least one/one representative/in a company, are to be asked.
16.		Expert estimation is an estimate made by one or one expert.

Section 2

Determination of administrative costs using the Standard Cost Model

Bagatell Limit

§ 5. (1) Information obligations, the fulfilment of which requires no more than 1 000 hours of time spent by all the companies concerned or whose administrative burdens are not more than EUR 40 000 per year, fall below the limit of the Bagatell.

(2) In order to establish the limit of the Bagatell referred to in paragraph 1, the information obligations of the legislation must be identified and the administrative burden shall be determined for the largest information obligation. With the exception of the documentation of the largest information obligation pursuant to § 9 paragraph 2, the obligations contained in § § 6 to 10 are no longer applicable to all other information obligations under the Bagatell limit.

Examination of legislation

§ 6. The calculation of the administrative costs shall be carried out separately for each information obligation which does not fall below the limit of the Bagatelline according to § 5 (1). To do this, proceed as follows:

1.		The information obligations of the legislation are to be categorized and analysed according to their origin as follows:
a)			A: Information obligations which are governed by Community or international law;
b)			B: Information obligations, which are governed by Community law or international law, but are specified by national law,
c)			C: Information obligations which are governed exclusively by a national law.
2.		The legal segments must be identified. In the event of an information obligation pursuant to section 7 (3), it shall be necessary to form incline-related segments if necessary. If an e-government application is made available for the fulfilment of the information obligation, a separate segment is to be formed (e-government segment).
3.		For each segment, the data requirements must be identified.
4.		For each data requirement, the default management activities are to be identified.
5.		Furthermore, the recipient (s) must be given the information and the application of gold-plating.

Collection of data for calculation

§ 7. (1) The data for the calculation of the administrative costs of a newly introduced or changed information obligation pursuant to § 8 are to be collected by expert appraisal. It is also possible to determine the percentage of the cost of the administration and the costs of the administration.

(2) If an information obligation is complex, the data collected in accordance with paragraph 1 shall be reviewed within the framework of expert discussions and, if necessary, corrected.

(3) An information obligation is then complex if, with the fulfilment of the information obligation, a time expenditure of more than 25 000 hours or administrative burdens of more than one million euros per year is linked to all the companies concerned. is.

Calculation of administrative costs

§ 8. (1) The calculation of the costs of standard administrative activities shall be calculated in accordance with the following formula:

Cost of the standard administration activity = [(time × internal hourly rate × frequency per year) + Annual depreciation of the cost of acquisition + costs of external services] × number of enterprises
The following definitions shall apply:
1.		Time is the duration, shown in hours, that is required for the execution of an administration activity (decimal representation).
2.		Internal hourly rate: As an internal hourly rate for persons employed in the enterprise, the persons employed in the Appendix 1 shall be used for the use of standard rates.
3.		Costs of external service providers: The cost of external service providers is either the number of hours of an external service provider multiplied by the hourly rate or the cost of a flat-rate allowance.
4.		Frequency: frequency with which an information obligation or a data requirement is to be performed in one year.
5.		Acquisition costs: One-off expenses for assets that a company has to make in order to comply with an information obligation and which is not otherwise used.
6.		Number of enterprises: number of companies affected per segment.

(2) The administrative costs of an information obligation arise from the sum of the costs of all standard administrative activities, which are calculated in accordance with paragraph 1 in each case:

Administrative costs of an information obligation = sum of the costs of all standard administrative activities.

(3) The administrative burden of an information obligation shall be derived from the administrative costs referred to in paragraph 2 less the Sowieso costs.

Section 3

Documentation of administrative costs and presentation of administrative burdens

Documentation of administrative costs

§ 9. (1) The calculation (§ 8) and the documentation of the administrative costs of an information obligation shall be carried out in the database BRIT.

(2) If all the information obligations of a legal provision fall below the limit of the Bagatell according to § 5 (1), the information referred to in paragraph 3 shall be documented only for the largest information obligation of a piece of legislation.

(3) For those information obligations which do not fall below the limit of the Bagatell according to § 5 (1), the in Appendix 2 shall be documented.

Presentation of administrative burdens

§ 10. (1) The written presentation shall be included in the explanatory notes in the case of draft laws and regulations. The form may be used for this presentation ( Appendix 3 ) shall be used, which shall be attached to the explanations. In so far as draft regulations are not subject to a review procedure or in the case of draft measures of principle, the form (Appendix 3) must be attached to the draft.

(2) If all the information obligations of a piece of law fall below the limit of the Bagatell according to Article 5 (1), it should be noted in the explanatory notes that the law does not have a significant effect on the law and regulation. on the administrative burdens for businesses. Insofar as draft regulations are not subject to a review procedure or in the case of drafts for measures of a fundamental nature, the documentation in accordance with § 9 para. 2 is sufficient.

(3) For those information obligations which do not fall below the limit of the Bagatell according to Article 5 (1), the written presentation of the administrative burdens shall contain at least the information contained in the form (Appendix 3).

In-force pedals

§ 11. These guidelines shall enter into force with the day following the presentation, but not before 1 September 2007.

Molterer