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Budget Bill 2007

Original Language Title: Budgetbegleitgesetz 2007

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24. Federal Law, with which the court fee law, the Judicial Introduction Act in 1962, the Income Tax Act 1988, the EU withholding tax law, the Corporate Tax Act 1988, the Reformation Tax Act, the turnover tax law 1994, the Fees Act 1957, the Mineral Oil Tax Act 1995, the Standards Consumer Procurement Act, the Federal Tax Code, the Tax Administration Organization Act, the EC Treaty Assistance Act, the Customs Law Implementing Act, the Federal Budget Act, the Federal Finance Act, which The Law on Family Law in 1967, the Food Safety and Consumer Protection Act, the Student Assistance Act 1983, the University Act 2002, the Federal Museums Act 2002, the Federal Convention on the Law of the Interior, the Federal Act on the Reorganization of the Federal Sports Facilities, the Waste Relief Law, the Environmental Promotion Act, the Labour Market Policy-Finance Act and the Federal Railways Act (Budgetbegleitgesetz 2007)

The National Council has decided:

table of contents

Item

Section 1

Justice

1

Amendment of the Court Fees Act

2

Amendment of the Judicial Introduction Act 1962

Section 2

Finance

3

Amendment of the Income Tax Act 1988

4

Amendment of the EU withholding tax law

5

Amendment of the Corporate Tax Act 1988

6

Amendment of the Reformation Tax Act

7

Amendment of the 1994 turnover tax law

8

Amendment of the Fees Act 1957

9

Amendment of the Mineral Oil Tax Act 1995

10

Amendment of the Standardisation Consumption Act

11

Amendment of the Federal Tax Code

12

Amendment to the Tax Administration Organization Act

13

Amendment of the EC Treaty Assistance Act

14

Amendment of the Customs Law-Implementing Act

15

Amendment of the Federal Budget Act

16

Amendment of the Federal Finance Act

Section 3

Family and Health

17

Amendment of the Family Law Compensatory Act 1967

18

Amendment of the Food Safety and Consumer Protection Act

Section 4

Education, culture and sport

19

Amendment of the Student Aid Act 1983

20

Amendment of the University Act 2002

21

Amendment of the Federal Museum of Museums-Act 2002

22

Amendment of the Federal Theatterment Act

23

Amendment of the Federal Act concerning the reorganization of federal sports facilities

Section 5

Environment

24

Amendment of the Waste Disposal Act

25

Amendment of the Environmental Promotion Act

6.

Labour market, public economy

26

Change of Labour Market Policy-Finance Law

27

Amendment of the Federal Railways Act

Section 1

Justice

Article 1

Amendment of the Court Fees Act

The court fee law, BGBl. No. 501/1984, as last amended by the Federal Law BGBl. I No 104/2006, shall be amended as follows:

1. In § 2 Z 1 lit. h becomes after the turn " Tarifpost 12 lit. a to c " the twist "and f" inserted.

(2) In § 6a (1), first sentence, the amount of "one euro" by the amount of "20 cents" replaced.

3. In § 10 (3), Z 1 and 2; Z 3, 4 and 5 are given the number of digits "1." , "2." and "3." .

4. § 15 (6) reads:

" (6) The value of the object of the dispute decided in the arbitral award shall be decisive in the case of proceedings for the annulment of an award (§ 611 ZPO, Article XXIII and XXV EGZPO). Section 18 (2) (3) shall apply mutacatively for a partial appeal of an award by a waiving action and for the collection of repeal actions by both sides. By way of derogation from the rule of the first sentence of the plaintiff, where a lifting action relates only to the decision of the arbitral tribunal over its jurisdiction (Section 611 (1) second sentence of the ZPO), the value of the object in dispute in the repeal proceedings shall be ; if it does not give an assessment, the amount of EUR 4 000 shall be deemed to be a dispute. The value of the object of the dispute decided in the award of the award is decisive for an action to establish the existence of an award (§ 612 ZPO), for a claim for the determination of the non-existence of an award (§ 612 ZPO) of the award. Value of the object of the dispute over which no arbitration award has been given in accordance with the claims. "

5. In § 31 (1) and (5), the amount of "290 Euro" by the amount of "400 Euro" replaced.

6. In tariff post 11 lit. a Z 1 is shown in the column "Amount of fees" the amount of "2 Euro" by the amount of "3 Euro" replaced.

7. In tariff post 11 lit. a Z 2 is shown in the column "Amount of fees" the amount of "4 Euro" by the amount of "11 Euro" replaced.

8. In tariff post 12, the item shall be made after the word "Privatstiftungsgesetz" replaced by a stroke, and the following lit. f is added:

a) in the column "Subject" :

"f) proceedings for the court order of an arbitrator (§ 587 ZPO), the rejection of an arbitrator (§ 589 para. 3 ZPO) and the termination of the office of an arbitrator (§ 590 ZPO)."

(b) in the column "Amount of fees" :

"363 Euro"

9. In tariff post 15 lit. a becomes in the column "Amount of fees" the amount of "2 Euro" by the amount of "90 cents" replaced.

10. The second sentence is deleted in Note 6 of the tariff post 15.

The following note 8 is added to the comments on the rate of subheading 15:

" 8.

§ 31a is based on the fee amounts in tariff post 15 lit. (a) and (b) in Note 6 to the tariff post (15), with the proviso that the amount calculated from the ratio of the index numbers shall be rounded up to the nearest 10 cents. "

12. The Art. VI the following Z 27 and 28 are added:

" 27.

§ § 2, 6a, 10, 15 and 31 as well as the tariff items 11, 12 and 15 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force on 1 July 2007. In its amended version, the above provisions shall apply to all documents and acts in respect of which the right to the fee has been established after 30 June 2007. Section 31a is based on the legal and judicial management fees in tariff items 11 and 15, as amended by the 2007 budget accompanying law, as well as on the amount of court fees newly created by this Federal Law in the subheading 12 with the proviso that , that the basis for the redetermination of the amended fee amounts is the index of the index of indices of the consumer price index 2000 published by the Bundesanstalt Statistik Austria in April 2006.

28.

Personal or factual exemptions from judicial and judicial administrative charges, which have entered into force after 31 December 2001, are ineffectual in so far as they do not conflict with the State Treaty in law. Apart from these, the exemptions from judicial and judicial administrative charges shall be:

a)

§ 9 of the Federal Museums Act 2002, Federal Law Gazette (BGBl). I No 14,

b)

Section 14 of the Federal Law on the Armisation and Transfer of Federal Highways, BGBl. I No 50/2002, Art. 5,

c)

§ 2 of the Federal Law on the Recycling of Federal Housing Companies, BGBl. I No 46/2003,

d)

§ 2 of the Marchfeldkanal-Bundesbeitraggesetz, BGBl. I No 87/2003,

e)

§ 2 of the Federal Act concerning the sale of federal shares in the Tiroler Flughafenbetriebsgesellschaft m.b.H. and from immovable federal assets, BGBl. I No 121/2003,

f)

Section 50 (1) of the Federal Railways Act, BGBl. No. 825/1992, in the version of the Federal Law BGBl. I No 138/2003, Art. 1,

g)

§ 68a (5) of the Electricity Economic and Organization Act (BGBl). I No 143/1998, as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 63/2004,

h)

§ 76b (4) of the Gas Economic Act, BGBl. I n ° 121/2000, as amended by the Federal Law BGBl. I No 106/2006, Art. 2,

i)

§ 8 of the Federal Law on the Establishment of a "Brenner Base Tunnel Aktiengesellschaft", BGBl. I No 87/2004,

j)

§ 3 of the Federal Act concerning the divestment of federal shares in the charitable Wohnbau Gesellschaft mbH Villach and at the development company Aichfeld-Murboden Gesellschaft m.b.H., BGBl. I No 136/2004, Art. 8,

k)

the federal law granting a waiving of court fees in connection with flood relief, BGBl. I No 156/2002, Art. 2,

l)

the federal law granting a waiving of court fees in connection with the flood aid of 2005, BGBl. I No 113/2005,

m)

Section 907 (4) Z 3 UGB and

n)

§ 5 of the Federal Act concerning the assumption of liability for securing the future of BAWAG P.S.K. Bank für Arbeit und Wirtschaft und Österreichische Postsparkasse AG, BGBl. I No 61/2006. '

Article 2

Amendment of the Judicial Introduction Act 1962

The Court Application Act 1962, BGBl. No 288, as last amended by the Federal Law BGBl. I No 104/2006, shall be amended as follows:

1. In § 6 (1), third sentence, the amount of "7 Euro" by the amount of "8 Euro" replaced.

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

" If the payment order has been preceded by a completely or partially failed attempt to collect the fee by debit and confiscation, the payer shall be charged a further EUR 6 in addition to the cancellation fee for the payment of the fee. to impose expenses on bank charges incurred by the Federal Government as a result of the rebooking. "

3. In § 7 (2), second sentence, the amount of "290 Euro" by the amount of "400 Euro" replaced.

4. § 7 (7) reads:

"(7) No appeal shall be admissible against the letter of amendment referred to in paragraph 3 or para. 4, third sentence, the rejection of a request for correction pursuant to paragraph 1, third sentence, and the imposition of a counterparty penalty as referred to in paragraph 2."

(5) The following paragraph 6 is added to § 19a:

" (6) § § 6 and 7 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force on 1 July 2007. In its amended version, § 6 shall apply to all documents and official acts in respect of which the right to the fee has been established after 30 June 2007. § 7 (2) is to be applied in its version as amended by this Federal Act to include requests for correction, which are to be levied after 30 June 2007. "

Section 2

Finance

Article 3

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I No 3/2007, is hereby amended as follows:

1. In Article 1 (4), the following sentence is added:

"The application may be made until the entry of the legal force of the fog."

2. § 3 is amended as follows:

(a) para. 1 Z 5 lit. d is:

" (d)

Aid under the Labour Market Promotion Act, BGBl. No 31/1969, aid under the Labour Market Service Act, Federal Law Gazette (BGBl). No 313/1994, as well as the part-time allowance in accordance with § 27 of the unemployment insurance act, BGBl. N ° 609/1977, "

(b) (1) (14):

" 14.

The money-value advantage from participation in business events (e.g. operating excursions, cultural events, business parties) up to a total of 365 euros per year and in the case of contributions received up to an amount of 186 euros per year. "

(c) In paragraph 1, point 27, the word order shall be replaced by " Criminal Law Compensation Act, BGBl. No. 270/1969 " the phrase " Criminal Law Compensation Act 2005, BGBl. I No 125/2004. '

3. § 4 shall be amended as follows:

(a) In paragraph 4 (4) (4), the fourth sentence shall be replaced by the following sentence:

" The free amount cannot be claimed by expenditure attributable to an establishment or a permanent establishment outside the European Union or the European Economic Area, or to the basis of a research free amount according to Z 4a are. "

(b) In paragraph 4 (4a), the following sentence shall be inserted after the third sentence:

"The amount of the allowance may only be claimed by expenditure attributable to establishments or premises situated within the territory of the European Union or within the European Union or in the European Economic Area."

(c) In paragraph 4 (5), in the first sentence, the word order shall be replaced by "General Higher Education Act or the Art University Study Law" the word "University Act 2002" .

(d) In paragraph 10 (2), the word order shall be replaced by "Trade-law principles of proper accounting" the phrase "Corporate principles of proper accounting" .

(e) In paragraph 10, z 3 lit. b takes the place of the word sequence in the second sentence "when it still exists at this time" the phrase "as the silent reserves still exist at this time" .

4. § 5 shall be amended as follows:

(a) In paragraph 1, first sentence, replace the word "Trade law" the word "Company Law" .

(b) In paragraph 2, the second and third sentences are:

" The application shall be made for the year in which the marketing year ends, for which there is, for the first time, no obligation to determine the profit referred to in paragraph 1 above. The application may be made up to the legal force of the decision and shall bind the taxable person for as long as he does not in a tax return for the marketing year to be assessed, with effect for the marketing year and the following marketing years is revoked. "

5. § 6 shall be amended as follows:

(a) In Z 3, the word order shall be replaced by "Trade-law principles of proper accounting" the phrase "Corporate principles of proper accounting" .

b) In Z 6 lit. b penultimate sentence takes the place of the word order "To take account of the transfer" the phrase "To take account of the transfer, in so far as these are not taken into account in another State" .

c) Z 13 is:

" 13.

In the annual financial statements of a subsequent marketing year, investment allowances or the transfer of quiet reserves or transfer reserves (§ § § 3) are subject to the statutory principles of the accounting of the annual accounts of the company. 12) in whole or in part, or if assets including low-value assets (§ 13) are devalued (attribution), these attributions shall also apply to the tax valuation and shall increase the tax Winning this year. Where, in accordance with the principles of the statutory accounting system, an allocation is permitted, the taxable person shall, in the case of shares in entities belonging to the fixed assets, apply the higher part-value. This has to be done only in so far as it is a participation within the meaning of Section 228 (1) of the UGB. "

6. § 10 shall be amended as follows:

(a) In paragraph 1, first sentence and subsection 3 Z 2, the place of the legal entity shall be replaced by "§ 14 (5) Z 4" the legislative act "§ 14 (7) Z 4" .

(b) In paragraph 2, the following sentences shall be replaced by the last sentence:

" If the carrier holds the holding in the operating assets of a holding for which the free amount for invested profits according to paragraph 1 can be asserted, it can only be taken into account when determining the profit of the holding. Consideration shall be given only if the profit from the co-entrepreneurship has also been determined by revenue-expenditure account. "

(c) In paragraph 4, the first indent reads as follows:

"-

Buildings and manufacturing expenses of a tenderer or other person entitled to use a building. "

(d) In paragraph 4, the last indent reads:

"-

Economic goods for which the research allowance has been used in accordance with § 4 (4) Z 4 or Z 4b or the research premium according to § 108c. "

(e) In paragraph 5, in the first sentence, the place of the word "deadline" the phrase "Four-year deadline" and is the Z 2:

" 2.

In the event of the leaving of securities in accordance with Section 14 (7) (4) (4), the winning approach shall, in so far as it is the year of leaving, purchase or manufacture favourable economic goods which fulfil the conditions for the free amount (replacement procurement). The period of validity of the securities issued shall be credited to the expiry date of the goods purchased or produced. The period may not, however, end before the date on which the period for the issuance of the securities to be paid would have ended. In so far as economic goods serve the purpose of replacement, a free amount cannot be used. "

7. In Section 11a (3), the phrase in the first sentence is deleted. "under the application of the tax rate pursuant to § 37 (1)" and the following sentences shall be added:

" The tax rate shall be subject to the tax rate in accordance with Section 37 (1) of the Year of Eligibility for Beneficiaries. The amount of the retax does not increase the total amount of income. "

8. § 12 shall be amended as follows:

(a) In paragraph 1, the word order shall be replaced by "Partial amounts of the cost of acquisition or production within the meaning of § 10 (7) second sentence" the phrase "partial amounts of the cost of acquisition or production" .

(b) In paragraph 3, the Z 2 shall read:

" 2.

the economic good to which silent reserves are to be transferred is used in a domestic establishment. In doing so, economic goods, which are mainly used abroad due to a dismissal of their charges, are not considered to be used in a domestic establishment. "

(c) In paragraph 4, the word order shall be replaced by "Cost of acquisition or production (partial amounts within the meaning of § 10 (7) second sentence)" the phrase "Cost of acquisition or production (part of the cost of the acquisition or production)" .

9. § 14 shall be amended as follows:

(a) The sales designation "(6)" shall be replaced by the sales designation "(5)" and the sales designation "(7)" by the sales designation "(6)" replaced.

(b) In paragraph 5 of the preceding paragraph, the word order shall be replaced by " 1 and 3 to 5 " the phrase " 1, 3 and 4 " and it's the last sentence:

"The calculation of the tax-free amounts must be clearly visible from this recording."

(c) The following paragraph 7 is inserted:

" (7) The following cover requirement exists for the repurchase of pensions:

1.

At the end of each marketing year, securities (Z 4) shall be present in the nominal amount of at least 50% of the amount of the reserve in the assets shown in the balance sheet at the end of the previous marketing year. The cover requirement may be subject to claims arising from reinsuration insurance, which is carried out in the separate division of the cover stock for life insurance within the meaning of section 20 (2) Z 1 in conjunction with Section 78 of the Insurance Supervision Act shall be credited at the level of the actuarial cover capital. This also applies to comparable claims arising from insurance cover insurance against insurers established in a Member State of the European Union or State of the European Economic Area. If the repurchase value is higher than the actuarial cover capital, the repurchase value can be credited. Where securities or claims arising from reinsurance insurance are not exclusively used for the collateralization of pension rights or pension rights, they do not fulfil the cover requirement.

2.

If, after Z 1 in the marketing year, the coverage of the securities is also only temporarily less than 50% of the relevant provision, the profit shall be increased by 30% of the investment cover. The continuation of the provision shall not be affected by the increase in profits.

3.

Z 2 does not apply

-

for that part of the return amount which is no longer shown as a result of the reduction in the pension rights at the end of the marketing year, and

-

for the redemption of securities, if the redeemed securities are replaced within two months of redemption.

4.

The securities shall be:

a)

Holders of debentures of domestic debtors for which the prospectus obligation is subject to § 2 of the Capital Markets Act, BGBl. No 625/1991, or comparable holders of debentures of debtors who are resident in another Member State of the European Union or State of the European Economic Area, with the exception of debt securities, the output value of which is less than 90% of the nominal value.

b)

Debentures for holders of domestic debtors, for which the prospectus obligation is only due to § 3 of the Capital Market Act, BGBl. No 625/1991, or comparable to holders of debentures of debtors established in another Member State of the European Union or State of the European Economic Area, with the exception of: Debt securities whose output value is lower than 90% of the nominal value.

c)

Holders of debentures of domestic debtors or of debtors resident in another Member State of the European Union or State of the European Economic Area, who are resident in another Member State of the European Economic Area, before the entry into force of the Capital Markets Act , with the exception of debt securities in respect of which the nominal value of the total emission has not exceeded 600 000 S and debt securities whose output value was less than 90% of the nominal value.

d)

Claims arising from promissary notes to the Republic of Austria and to any other Member State of the European Union or State of the European Economic Area.

e)

Shares in capital investment funds within the meaning of the Investment Fund Act 1993 as well as of capital investment funds established in a Member State of the European Union or State of the European Economic Area within the meaning of Section 42 of the The Investment Fund Act 1993 and the second indent of Article 1 (2) of Directive 85 /611/EEC, which employ a risk management procedure within the meaning of Article 21 of Directive 85 /611/EEC. These capital investment funds

-

in accordance with the provisions of the Fund, only securities of the in lit. (a) to (d), where derivatives within the meaning of Section 21 of the Investment Fund Act may only be acquired for protection; or

-

have to be provided with fund regulations which comply with Section 25 (1) (5) to (8), Section 25 (2) to (4) and Section 25 (6) to (8) of the Pensionskassengesetz (Pensionskassengesetz).

Securities lending transactions in accordance with Section 4 (8) of the Investment Fund Act 1993 are permitted. The first issue price shall be replaced by the nominal value.

f)

Shares in real estate funds within the meaning of the Real Estate Investment Fund Act as well as of foreign open-ended real estate funds within the meaning of Section 42 of the Real Estate Investment Fund Act, based in a Member State of the European Union or State of the European Economic Area, which, according to the Articles of Association and the actual management, carry out a predisposition in accordance with the provisions of § § 21 to 33 of the Real Estate Investment Fund Act. The first issue price shall be replaced by the nominal value. "

(d) In paragraph 8, the item shall be replaced by the " 7 " the citation " 6 and paragraph 7 " .

(e) In paragraph 9, the item shall be replaced by the " 7 " the citation " 6 " .

(f) In paragraph 10, replace the citation " 7 Z 5 and 6 " the citation " 6 Z 5 and 6 " .

(g) In paragraph 11, the word order shall be replaced by " 5 and paragraph 7 Z 7 " the citation " 7 " .

(h) In paragraph 12, the word order shall be replaced by " 7 Z 1 to 3, paragraph 7 Z 6 " the phrase " 6 Z 1 to 3, paragraph 6 Z 6 " .

10. § 16 shall be amended as follows:

(a) In § 16 (1) Z 6 lit. b shall replace the amounts of "495 Euro" , "981 Euro" and "1.467 Euro" the amounts of "546 Euro" , "1.080 Euro" and "1.614 Euro" .

(b) In § 16 (1) Z 6 lit. c shall be replaced by the amounts of "270 Euro" , "1.071 Euro" , "1.863 Euro" and "2.664 Euro" the amounts of "297 Euro" , "1.179 Euro" , "2,052 Euro" and "2.931 Euro" .

(c) In § 16 (1) Z 8 lit. d takes the place of the word sequence "fictitious acquisition or manufacturing costs" the phrase "Fictitious Acquisition Costs" .

11. In § 25 (1) Z 3 lit. b shall be added to the following sentence:

" As far as these references are to be dispensed with, which have been transferred from a pension fund to a supply and support facility, Z 2 lit. a accordingly. "

12. In § 27 (2) (4), the word shall be replaced by the word "Trade" the word "Company".

13. § 31 (2) is amended as follows:

(a) In Section 31 (2) (2) (2), the word order shall be replaced by "Taxable measures" the word "circumstances" and to the place of the sentence "All measures in the sense of the first sentence shall be deemed to be a departure." the rate "As a departure, all circumstances in the sense of the first sentence shall apply." .

(b) In section 31 (2) (2), the penultimate sentence shall be replaced by the word order "to be considered" the phrase 'shall be taken into account in so far as these are not taken into account in another State' .

13a. In § 33 the following paragraph 9 is inserted:

" (9) Is a pendler-lump sum according to § 16 (1) Z 6 lit. (b) or (c), the amount shall be increased from EUR 110 to a maximum of EUR 200 per annum (commuter supplement) in accordance with paragraph 8. "

14. § 38 (3) reads:

" (3) The reduced rate shall only apply to periods of assessment for which the patent protection pursuant to paragraph 2 is maintained. The rights of patent protection shall be proven by the taxable person at the request of the levy authority. "

15. In § 43, the third paragraph is deleted.

16. § 67 (11) reads:

"(11) The provisions of paragraphs 1, 2, 6, 7 and 8 shall also apply to the apportionment of workers."

17. § 70 shall be amended as follows:

(a) In paragraph 1, the citation shall be "§ 98 Z 4" by quoting "§ 98 (1) (4)" replaced.

(b) In paragraph 2 (2), the following sentences are added:

" Advertising costs directly related to the references may be deducted from the full amount of the deductions if they are limited to a resident of a Member State of the European Union or State of the European Economic Area. taxable employee notifies the employer in writing before the payment of the references. If the employer withdraws these advertising costs, the payroll tax is 35%. "

18. In § 94 Z 6 lit. c fifth indent enters the position of the clamp expression "(Section 45 (2) of the Federal Tax Code)" the parenthesis expression "(e.g. § 45 (2) of the Federal Tax Code)" .

19. In § 95 (3) (2), the following partial line shall be inserted before the third indent:

"-

the branch of a service provider established in a Member State which, under Directive 2006 /48/EC, OJ L 327, 22.7.2006, p. No. OJ L 177 of 30.6.2006, or Directive 2004 /39/EC OJ L 177, 30.6.2004, p. No. OJ L 145 of 21.04.2004, as amended by Directive 2006 /31/EC, OJ L 327, 21.12.2006, p. No. OJ L 114 of 05.04.2006, on the provision of investment services and ancillary services in Germany, "

20. In § 98

(a) no paragraph 1 Z 5 lit. c;

(b) the following is added as paragraph 3:

"(3) The limited tax liability also extends to subsequent income (§ 32 Z 2), including retaxable or repayable amounts from previous years, in which there has been unrestricted or limited tax liability in accordance with paragraph 1."

21. § 99 (2) reads:

" (2) 1.

The withholding tax is subject to the full amount of revenue (operating revenue) or profit share. The tax deducted from the debtor is also subject to tax deducting as a further advantage.

2.

Expenditure directly related to revenue (operating revenue) (operating expenditure or advertising costs) can be deducted from the full amount of revenue (operating revenue) if it is a member of a Member State of the European Union or The State of the European Economic Area shall have notified the debtor of the deduction in writing to the debtor prior to the arrival of the income. If the recipient of the amounts claimed as expenses is subject to a limited tax and the expenditure on the recipient exceeds EUR 2,000, a deduction from the full amount of the revenue is not allowed if the tax collection is in the case of the recipient for domestic taxation, is not sufficiently ensured. "

22. In § 100 (1), the following sentence is added:

"In the cases of § 99 (2) (2) (2), the deducted tax is 35% if the taxable person is a natural person, otherwise 25%."

23. In § 108h (1) Z 1, the percentage shall be "30%" by "40%" replaced.

(24) The following sentence shall be added to Section 116 (4) (4):

" This also applies to the securities cover within the meaning of Section 14 (7) of the BGBl version. I n ° 24/2007, with the proviso that the BGBl procedure before the repeal of § 14 (7) (7) (7). I n ° 155/2006 already reached a percentage point of departure for the further increase. "

(25) § 124b is amended as follows:

(a) In Z 85 the following sentences are added:

" The value changes of such securities are not to be treated as a capital income tax subject within the meaning of Section 93 (4) Z 2. This applies to continuous emissions with unlimited volume only if the emission is up to the in-lit. (a) shall be concluded for permanent emissions with limited volume when the issue was closed before 1 August 2005. If no closure has been carried out, a linear delimitation of the basis of assessment for the capital gains tax to be paid (or to be credited) to be collected at subsequent dates shall be taken. "

(b) In Z 134, the following sentences shall be replaced by the second sentence:

" § 16 para. 1 Z 8 lit. d as well as § 17 (1) and (2) (2) (2) in the version of the Federal Law BGBl. I No 100/2006 should be applied for the first time for the 2007 assessment. § 30 in the version of the Federal Law BGBl. I No 100/2006 shall apply for the first time to disposal operations after 31 December 2006. "

(c) In Z 134, the following sentences shall be replaced by the penultimate sentence:

" For establishments which were not registered in the company register until this date, the type of profit determination shall be determined for the marketing years preceding the 1. January 2010 shall begin, upon request, without prejudice to the provisions of Section 124 of the BAO, in accordance with the provisions of the prior art. Jänner 2007 applicable tax provisions. One between 1. Jänner 2007 and 31 December 2009 shall not, however, replace the entry into the company's book for the purpose of determining the profit-making process in accordance with § 5. "

(d) In Z 135, the following sentence shall be added:

" Start-up losses in the sense of the version of § 18 (7) in force until the apportionment for the calendar year 2006 are deductible if they could not be compensated or deducted prior to 2007. These losses must be deducted as a matter of priority in the case of income determination. "

(e) After Z 135, the following Z 136, 137 and 138 are added:

" 136.

Section 67 (11) in the version of the Federal Law BGBl. I No 24/2007 shall be applied for the first time in the case of the apportionment for the calendar year 2005.

137.

Section 38 (3) in the version of the Federal Law BGBl. I No 24/2007 shall be applied for the first time in the case of the apportionment for the calendar year 2006. § 4 paragraph 4 Z 4 and Z 4a, § 6 Z 6 lit. b, § 10, § 11a and § 31 paragraph 2 Z 2 penultimate sentence, in each case in the version of the Federal Law BGBl. I n ° 24/2007, shall apply for the first time in the case of the apportionment for the calendar year 2007. § 14 in the version of the Federal Law BGBl. I No 24/2007 is to be applied for the first time for marketing years beginning after 30 June 2007. § 43 in the version of the Federal Law BGBl. I No 24/2007 shall be applied for the first time in respect of future findings for the calendar year 2006. Section 98 (3) in the version of the Federal Law BGBl. I No 24/2007 to be applied for the first time

-

in respect of subsequent income and post-tax purposes, when apportionment is carried out for the calendar year 2007,

-

otherwise on post-tax or repayment status, which will be fulfilled after 31 December 2006.

138.

§ 16 (1) Z 6 in the version of the Federal Law BGBl. I No 24/2007 shall apply if:

-

the income tax (payroll tax) is assessed, for the first time in the assessment for the calendar year 2007 for payroll periods, which end after 30 June 2007,

-

the income tax (payroll tax) is deducted by deduction, for the first time in the case of payroll periods ending after 30 June 2007. "

f) Z 139 reads as follows:

" 139.

Section 33 (9) in the version of the Federal Law BGBl. I No 24/2007 shall be applied for the first time in the event of the calendar year 2008 and last for the apportionment for the calendar year 2009. "

26. Annex 2 (to section 94a (1) (3) of the EStG 1988), together with the heading:

" Appendix 2

(to § 94a para. 1 Z 3 EStG)

Companies within the meaning of Article 2 of Directive 90 /435/EEC on the common system of taxation of parent companies and subsidiaries of different Member States (OJ L 327, 31.12.1990, p. No. OJ L 225, 20.08.1990 p. 6), as amended by Directive 2006 /98/EC (OJ L 327, 22.12.2006, p. No. 129), the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Poland, the Republic of Cyprus, the Republic of Cyprus, the Republic of Malta, the Republic of Malta, the Republic Republic of Slovenia and the Slovak Republic (OJ L 136, 31.7.2001 No. 33) and the Act concerning the conditions of accession of the Republic of Bulgaria and Romania (OJ L 236, 23.9.2003, p. No. OJ L 157 of 21.06.2005 p. 203).

The company referred to in Article 2 of the said Directive shall be any company which:

1.

has one of the following forms:

a)

The measures adopted pursuant to Council Regulation (EC) No 2157/2001 of 8 June 2001 Council Directive 2001 /86/EC of 8 October 2001 on the Statute for a European Company (SE) and Council Directive 2001 /86/EC of 8 October 2001 on the Statute for 1 October 2001 supplementing the Statute for a European Company with regard to the involvement of employees, and the European Company Statute, as set out in Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Community Cooperatives (SCE) and cooperatives established in accordance with Council Directive 2003 /72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees;

b)

Companies under Belgian law known as 'société anonyme'/'naamloze vennootschap', 'société en commandite par actions'/'commanditaire vennootschap op aandelen', 'société privée à responsabilité limitée'/' besloten vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en commandite simple "/" gewone commanditaire vennootschap ", public undertakings which have adopted one of those legal forms, and other companies established under Belgian law which are subject to Belgian corporation tax;

d)

Companies of Czech law known as "akciová spolecnost", "spolecnost s rucením omezeným";

e)

Companies under Danish law known as "aktieselskab" or "anpartsselskab". Other companies taxable under the corporation tax act, in so far as their taxable profit is determined and taxed in accordance with the general tax provisions applicable to the "aktieselskaber";

f)

Companies of German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf reciprocity", "Acquisition-und Wirtschaftsgenossenschaft", " Operation commercial nature of legal persons governed by public law ", and other companies established under German law which are subject to German corporation tax;

g)

Companies of Estonian law known as "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu";

i)

Companies of Spanish law known as "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", the public authorities whose activities are governed by private law. Other entities established under Spanish law, which are subject to Spanish corporation tax ("impuesto sobre sociedades");

j)

Companies under French law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'sociétés par actions simplifiées', 'sociétés d' assurance mutuelle', 'caisses d' épargne et de prévoyance', "sociétés civiles", which are automatically subject to corporation tax, "coopératives", "unions de coopératives", the public industrial and commercial enterprises and companies and other companies established under French law, which the -French corporation tax;

k)

"building societies" and "trustee savings banks" as defined in the Building Societies Act established or registered under Irish law, pursuant to the Industrial and Provident Societies Act, Trustee Savings Banks Act of 1989;

l)

Companies under Italian law known as 'società per azioni', 'società in accomandita per azioni', 'società a responsibilità limitata', 'società cooperative', 'società di mutua assicurazione', as well as public and private bodies, the activity of which is wholly or predominantly of a commercial industrial nature;

n)

Societies of Latvian law known as "akciju sabiedriba", "sabiedriba ar ierobe" Ž otu atbildibu ";

o)

Societies of Lithuanian law;

p)

Companies of Luxembourg law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée', 'société coopérative', 'société coopérative organisée comme une société anonyme', ' association d' assurances mutuelles "," association d' épargne-pension "," entreprise de nature commerciale, industrielle ou minière de l' Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public " as well as Other companies established under Luxembourg law, which subject to Luxembourg corporate tax;

q)

Companies of Hungarian law known as "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelosségu társaság", "részvénytársaság", "egyesülés", "szövetkezet";

r)

Companies of Maltese law known as "Kumpaniji ta 'Responsabilita' Limitata", "Socjetajiet en commandite li l-capital taghhom maqsum f'azzjonijiet";

s)

Companies of Dutch law known as "naamloze vennnootschap", "besloten vennootschap met beperkte aansprakelijkheid", "Open commanditaire vennootschap", "Coöperatie", "onderlinge waarborgmaatschappij", "Fonds voor gemene rekening", "vereniging op coöperatieve grondslag", "vereniging welke op onderlinge grondslag as verzekeraar of credietinstelling optreedt" and other companies established under Dutch law which are subject to the Dutch corporation tax;

t)

Companies of Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf reciprocity", "Acquisition and business cooperatives", "Established of commercial nature of corporate bodies" public law "," savings banks " and other companies established under Austrian law which are subject to the Austrian corporation tax;

u)

Companies of Polish law known as 'spólka akcyjna', 'spólka z ograniczona odpowiedzialnoscia';

v)

the commercial companies or civil commercial companies, cooperatives and public undertakings set up under Portuguese law;

w)

Companies of Romanian law known as 'societati pe actiuni', 'societati în comandita pe actiuni', 'societati cu raspundere limitata';

x)

Companies of Slovenian law known as 'delni' Š ka dru Ž ba "," komanditna dru Ž ba "," dru Ž ba z omejeno odgovornostjo ";

y)

Companies of Slovak law with the name "akciová spolocnost", "spolocnost s rucením obmedzeným", "komanditná spolocnost";

z)

Companies of Finnish law known as "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank" and "vacuutusyhtiö"/"försäkringsbolag";

aa)

Companies of Swedish law known as "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag";

off)

Companies established under the law of the United Kingdom.

2.

in accordance with the tax law of a Member State in respect of the tax domirior as a resident of that State and, on the basis of a double taxation agreement concluded with a third State, in respect of the tax domitic residence, not as outside of the Community, and

3.

without choice of one of the following taxes

-

vennootschapsstresing/impôt des sociétés in Belgium,

-

selskabsskat in Denmark,

-

Corporate income tax in Germany,

-

impuesto sobre sociedades in Spain,

-

impôt sur les sociétés in France,

-

corporation tax in Ireland,

-

imposta sul reddito delle persone giuridiche in Italy,

-

impôt sur le revenu des collectivités in Luxembourg,

-

vennootschapsbelasting in the Netherlands,

-

imposto sobre o rendimento das pessoas colectivas in Portugal,

-

corporation tax in the United Kingdom,

-

Corporate income tax in Austria,

-

yhteisöjen tulovero/inkomstskatten för samfund in Finland,

-

statlig inkomstskatt in Sweden,

-

Dan z príjmu právnických in the Czech Republic,

-

Tulumaks in Estonia,

-

uznemumu ienakuma nodoklis in Latvia,

-

Pelno mokestis in Lithuania,

-

Társasági adó, osztalékadó in Hungary,

-

Taxxa fuq l-income in Malta,

-

Podatek dochodowy od osób prawnych in Poland,

-

Davek od dobicka pravnih oseb in Slovenia,

-

dan z príjmov právnických osôb in Slovakia,

-

impozit pe profit in Romania

or be subject to any tax that replaces one of those taxes, without being exempt from it.

Z 1 lit. a is to be applied: to the extent that it is an SE, on distributions made after the 7. As far as an SCE is concerned, October 2004 shall be effected on the basis of a payout which shall take place after 17 August 2006.

Z 1 lit. d, g, m, n, o, q, r, u, x and y shall be applied to the distributions made after 30 April 2004.

Z 1 lit. (c) and w shall apply to distributions made after 31 December 2006. "

Article 4

Amendment of the EU withholding tax law

The EU's Source Tax Act (EU-QuStG), BGBl. I n ° 33/2004, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

The installation according to § 12 is accompanied by headline:

" Appendix according to § 12

For the purposes of Section 12, the following entities shall be considered as "entities associated with the government acting as an authority or whose function is recognised by an international treaty":

Facilities within the European Union:

Belgium

Région flamande (Vlaams Gewest) (Flemish Region)

Région wallonne (Walloon Region)

Région bruxelloise (Brussels Gewest) (Region of Brussels-Capital)

Communauté française (French Community)

Communauté flamande (Vlaamse Gemeenschap) (Flemish Community)

Communauté germanophone (Germanspeaking community)

Spain

Xunta de Galicia (Government of the Autonomous Community of Galicia)

Junta de Andalucía (Government of the Autonomous Community of Andalusia)

Junta de Extremadura (Government of the Autonomous Community of Extremadura)

Junta de Castilla-La Mancha
(Government of the Autonomous Community of Castilla-La Mancha)

Junta de Castilla-León (Government of the Autonomous Community of Castilla y León)

Gobierno Foral de Navarra (Government of the Autonomous Community of Navarra)

Govern de les Illes Balears (Government of the Autonomous Community of Balearic Islands)

Generalitat de Catalunya (Government of the Autonomous Community of Catalonia)

Generalitat de Valencia (Government of the Autonomous Community of Valencia)

Diputación General de Aragón (Government of the Autonomous Community of Aragón)

Gobierno de la Islas Canarias
(Government of the Autonomous Community of the Canary Islands)

Gobierno de Murcia (Government of the Autonomous Community of Murcia)

Gobierno de Madrid (Government of the Autonomous Community of Madrid)

Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi
(Government of the Autonomous Community of the Basque Country)

Diputación Foral de Guipúzcoa (Provincial Council of Guipúzcoa)

Diputación Foral de Vizcaya/Biskaia (Provincial Council of Biscay)

Diputación Foral de Alava (Provincial Council of Àlava)

Ayuntamiento de Madrid (City of Madrid)

Ayuntamiento de Barcelona (City of Barcelona)

Cabildo Insular de Gran Canaria (Gran Canaria Island Council)

Cabildo Insular de Tenerife (Island Council of Tenerife)

Instituto de Crédito Oficial (Official Credit Institute)

Instituto Catalán de Finanzas (Catalan financial institution)

Instituto Valenciano de Finanzas (Valencian financial institution)

France

La Caisse d' amortissement de la dette sociale (CADES)
(Social Security Debt Financing Fund)

L' Agence française de développement (AFD) (French Agency for Development)

Réseau Ferré de France (RFF)
(the ownership and management company of the French railway network)

Caisse Nationale des Autoroutes (CNA) (State financing of motorways)

Assistance publique Hôpitaux de Paris (APHP) (Network of Public Hospitals in the Paris metropolitan area)

Charbonnages de France (CDF)
(central administration of the French national coal production companies)

Entreprise minière et chimique (EMC)
(State Mining and Chemical Holding Company)

Italy

Regions

Provinces

Cities and municipalities

Cassa Depositi e Prestiti (savings and credit cashbox)

Latvia

Pa Š valdibas (local governments)

Poland

gminy (Municipalities)

powiaty (Districts)

województwa (provinces)

zwiazki gmin (municipal associations)

zwiazki powiatów (district association)

zwiazki województw (Provincial Association)

miasto stoleczne Warszawa (capital Warsaw)

Agencja Restructuryzacji i Modernizacji Rolnictwa
(Agency for the restructuring and modernization of agriculture)

Agencja Nieruchomosci Rolnych (Agency for Agricultural Property)

Portugal:

Região autónoma da Madeira (Autonomous Region of Madeira)

Região autónoma dos Açores (Autonomous Region of the Azores)

Cities and municipalities

Romania

autoritatile administratiei publice locale (local authorities of the public administration)

Slovakia

mestá a obce (municipalities)

Z eleznice Slovenskej republiky (Slovak Railway Company)

Š tátny fond cestného hospodárstva (Fund for the management of state roads)

Slovenské elektrárne (Slovakian power plants)

Vodohospodárska výstavba (Society for Water Management)

International institutions:

European Bank for Reconstruction and Development

European Investment Bank

Asian Development Bank

African Development Bank

World Bank/IBRD/IMF

International Financial Corporation

Inter-American Development Bank

Social Development Fund of the Council of Europe

EURATOM

European Community

Corporación Andina de Fomento (CAF) (Andean Development Company)

Eurofima

European Coal and Steel Community

Nordic Investment Bank

Caribbean Development Bank

The provisions of § 12 shall apply without prejudice to international obligations which Austria has entered into with regard to the international bodies listed above.

Institutions in third countries:

Facilities that meet the following criteria:

1.

According to national criteria, the institution is clearly considered to be a public body.

2.

It is a government-controlled body that manages and finances public service activities, primarily for the provision of public services (non-market) goods and services for the benefit of the Generality belongs.

3.

It regularly issues bonds on a large scale.

4.

The State concerned may ensure that, in the case of gross zinc clauses, the institution concerned will not carry out an early repayment. "

Article 5

Amendment of the Corporate Tax Act 1988

The Corporation Tax Act 1988, BGBl. No. 401, as last amended by the Federal Law BGBl. I No 100/2006, is hereby amended as follows:

1. In § 2 (5) the term " "Slaughterhouses," .

2. § 5 Z 14 reads:

" 14.

Medium-level financing companies which are registered for registration in the Company Book until 31 December 2007 until the end of the fifth calendar year following the year of registration of the newly founded company in the company's register and as a result, with regard to the part of income attributable to the financial sector, in accordance with § 6b. The exemption shall not be retroactive if the intended purpose is abandoned within the first seven years following the registration of the newly founded company in the company register. "

(3) § 6b is amended as follows:

(a) (2) (1) is:

" 1.

The following shall apply:

a)

If the position as a co-contractor is associated with this,

b)

silent participations within the meaning of Section 179 of the Company Code, if the position as a co-contractor is associated with it;

c)

shares and shares of a limited-liability company;

d)

enjoyment rights within the meaning of Section 174 of the German Stock Corporation Act (AktG), if the right to participate in the profits and the liquidation of a capital company is connected;

e)

silent participations within the meaning of Section 179 of the Company Code, which do not give a position as a co-contractor, if the participation in the sole proprietor of a natural person or in the company of a private company exists, in which no -legal persons or persons who are not involved in an investment in an asset;

f)

the investment in addition to participations in the sense of the lit. a to d in the form of loans, debt securities, not under lit. b falling silent participations or not under lit. d, and in the form of payments in economically justified cases. "

(b) In paragraph 3, the following sentence shall be replaced by the second sentence:

"The Finanzamt Wien 1/23 has to certify the existence of the conditions and to publish all public limited liability companies which fulfil these conditions once a year in the" Official Journal of the Austrian Finance Administration "."

(4) § 7 is amended as follows:

(a) (3) reads:

" (3) In the case of taxable persons who are obliged to provide accounting in accordance with the legal form in accordance with company law provisions, in the case of accounting and economic cooperatives subject to accounting requirements and in the case of comparable unlimited All income (§ 2 para. 3 of the Income Tax Act 1988) is to be attributed to the income from business operations (§ 23 Z 1 of the Income Tax Act 1988). The profit is

-

in the case of comparable unlimited taxable foreign bodies; and

-

in the case of establishments of a commercial nature (§ 2), which are obliged to provide accounting in accordance with company law provisions,

in accordance with § 5 of the Income Tax Act 1988. The exchange between the income determination in accordance with paragraph 2 and this paragraph shall be subject to the provisions of § 6 Z 4 and 5 of the Income Tax Act 1988.

In the sense of the first sentence, an acquisition and economic cooperative, which no longer falls under the first sentence, shall be deemed to be an accounting and economic cooperative in the sense of the first sentence. The application shall be made in the tax declaration of the year in which the marketing year ends, for which, for the first time, there is no obligation to determine the profit after the first sentence. The application may be made up to the legal force of the decision and shall bind the acquisition and economic cooperative as long as it does not in a tax return for the marketing year to be assessed with effect for this and the the following marketing years shall be revoked. "

(b) In paragraph 5, the first half-sentence shall be:

"taxable persons who are obliged to pay the accounts and those carrying out the accounts of a country and forestry shall be entitled to have a marketing year different from the calendar year;"

5. The following sentences are added in § 8 (1):

" § 6 Z 14 lit. b of the Income Tax Act 1988 is to be applied mutagenically. In the event of a waiver of receivables on the part of the shareholder, the part of the claim which is no longer valuable shall be tax-effective. "

6. § 9 shall be amended as follows:

(a) In paragraph 2, the first indent reads as follows:

"-

unlimited taxable companies and cooperatives, which fall under Section 7 (3) of this Regulation, "

(b) In paragraph 3, the second indent reads as follows:

"-

unlimited taxable companies and cooperatives, which fall under Section 7 (3) of this Regulation, "

7. § 21 shall be amended as follows:

(a) In paragraph 1 Z 2 lit. b enters the place of the word "Trade law" the word "Company Law" .

(b) In paragraph 2 (3), last indent, the wording of the text of the sentence shall be replaced by "(Section 45 (2) of the Federal Tax Code)" the parenthesis expression "(e.g. § 45 (2) of the Federal Tax Code)".

8. In § 26c the following Z 12 is added:

" 12.

Section 7 (3) in the version of the Federal Law BGBl. I No 24/2007 shall be applied for the first time in respect of the assessment of 2007. "

Article 6

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. § 1 shall be amended as follows:

(a) In paragraph 1 (1) and (2), the word shall be replaced by the word "commercial law" the word "Company Law" .

(b) In paragraph 2, the second sentence reads as follows:

" As far as the merger to a receiving

-

company of a Member State of the European Union referred to in the Annex, or

-

the company of a State of the European Economic Area, comparable to the capital companies, which provides full-time and comprehensive assistance with the Republic of Austria;

which has the place of management in the State concerned, a tax liability under Section 20 of the Corporate Tax Act 1988 arises, the tax liability is on request in the last corporate tax declaration of the transferring body to the not to determine the actual disposal or other extermination of the assets (part) from the accepting company. "

(c) In paragraph 2, the fifth sentence shall be:

"Any impairment losses entered into between the merger and the divestiture (extermination) shall be taken into account at the most in the scope of the basis of assessment at the date of the merger date, unless these are taken into account in another State."

2. In Section 3 (1) (2) and Section 18 (1) (Z) 3, the second indent shall be:

"-

If assets are transferred in whole or in part, for which the tax liability in the case of the accepting entity has not been fixed on the basis of a reestablishment within the meaning of this Federal Act, not pursuant to § 16 para. 1 second indent or pursuant to Section 6 (6) (6) of the Income Tax Act 1988, the continued book values shall be set before the reestablishment or transfer. The subsequent sale or other extermination shall not be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. If the receiving entity shows that increases in value have occurred in the rest of the EU/EEA area, these shall be deducted from the disposal proceeds or from the common value at the time of leaving. "

3. § 5 (1) reads:

" (1) The following shall apply to the shareholders:

1.

The exchange of shares in the transferring entity on the basis of the merger shall not be deemed to be a swap. The shares in the acquiring corporation shall be deemed to be acquired at the beginning of the day following the date of the merger.

2.

Payments on the basis of company law regulations reduce the cost of the acquisition or book values.

3.

To the extent that the tax law of the Republic of Austria is restricted in respect of the transferred assets due to the merger, Z 1 shall also apply to shareholders resident in a State referred to in § 1 para. 2 second sentence.

4.

To the extent that the tax law of the Republic of Austria is restricted to the shares of the transferring entity on the basis of the exchange, 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 date following the date of the merger date. Section 1 (2) shall apply mutasensitily. "

4. In § 5 (7) Z 2, § 9 (4) Z 2, § 20 Abs. 7 Z 2, § 25 Abs. 3 Z 2, § 30 Abs. 3 Z 2, § 36 Abs. 4 Z 2, § 38d Abs. 4 Z 2 shall be replaced by the words of the word " minus any partial depreciation in the sense of § 6 Z 2 lit, which was carried out in accordance with this Federal Act. a of the Income Tax Act 1988, as a book value " the phrase "less amounts excluded pursuant to this Federal Act of Section 10 (3), first sentence of the Corporate Tax Law 1988, as a book value" .

5. In § 6, paragraphs 3 to 5 receive the sales designations "(4)" to "(6)" and shall be inserted in accordance with paragraph 2 of the following paragraph 3:

" (3) The acceptance of a severance offer shall be deemed to be a share sale. In the case of the acquirer, the beginning of the day following the merger date shall be deemed to be the day of purchase of the shares. "

6. In § 9 paragraph 1 are the Z 2 and 3:

" 2.

To the extent that the tax law of the Republic of Austria is restricted with regard to the shares in the transferring entity by the conversion, 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 conversion date. Section 1 (2) shall apply mutatily.

3.

As far as the tax law of the Republic of Austria arises, the following shall apply:

-

The acquired assets shall be set with the common value.

-

If assets are transferred in whole or in part, for which the tax liability has not been fixed in the case of a legal successor on the basis of a re-establishment within the meaning of this Federal Law or on the basis of § 6 Z 6 or § 31 of the Income Tax Act 1988 or, in accordance with Section 16 (1), second indent, the perpetuating book values or the cost of acquisition must be made prior to the re-establishment or transfer. The subsequent sale or other extermination shall not be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. If the receiving body proves that increases in value have occurred in the rest of the EU/EEA area, these are to be deducted from the disposal proceeds.

-

To the extent that the tax law of the Republic of Austria arises with regard to the shares in the personal company created by a conversion, these are to be applied with the common value. "

7. § 16 shall be amended as follows:

(a) para. 1 reads:

" (1) The person concerned shall have the assets referred to in § 15 in the transfer account (or in the transfer contract) and the capital shares to be entered in the placement contract with the values referred to in § 14 (1) (book value entry). Insofar as the tax law of the Republic of Austria is restricted in respect of the property in the course of the introduction into a foreign corporation, § 1 para. 2 shall apply mutagenly. By way of derogation from the second sentence, when capital shares are introduced within the meaning of Article 12 (2) (3) by an unlimited taxable capital company or acquisition and economic cooperative, the same shall apply to a company referred to in the annex of a Member States of the European Union:

-

The first sentence shall apply.

-

If an international voyage is created by the introduction within the meaning of Section 10 (2) of the Corporate Tax Act 1988, or if its extent is changed by new shares or by allocation to the existing participation, a Tax liability with regard to the difference between the carrying amount and the value on the date of application of the income tax in accordance with § 6 Z 14 of the Income Tax Act 1988, if the share of the capital from the accepting company in a further sequence is sold out or otherwise removed from the operating assets. This shall not apply to the extent that the shares in the accepting entity are transferred to the tax liability before the tax liability is incurred.

-

Impairment losses entered between the application date and the disposal (extermination) shall be taken into account at most in the extent of the difference. "

(b) In paragraph 2 (1), the word order is deleted in the second sentence "within the meaning of section 12 (2) Z 3" .

(c) In paragraph 5 (2), in the second indent, the phrase shall be replaced by the word order "Z 1, Z 3, Z 4 and Z 5" the phrase "Z 1, Z 3 and Z 4" .

8. § 18 shall be amended as follows:

(a) In paragraph 2 (1), the following sentence shall be added:

"The distribution fiction after the first sentence shall not apply if shares in the accepting entity have been transferred to the Board prior to the measures referred to in the previous sentence."

(b) (4) (2) is:

" 2.

If the property of a shareholding is subject to participation as an international voter turnout, if no option has been declared for them in favour of tax effectiveness, the higher part of the contribution to the date of introduction shall apply, less the amounts of money taken out in 1988 on the basis of a re-establishment pursuant to this Federal Act of Section 10 (3), first sentence, of the Corporate Tax Law, as a book value. "

9. § 20 (2) reads:

" (2) The following shall apply to the valuation of the shares and the other consideration referred to in paragraph 1:

1.

In the case of the granting of shares within the meaning of § 19 (1) and (2) (2) (1) and (2), the value of the material deposit, which is determined in accordance with § § 16 and 17, shall be deemed to be the cost of the investment.

2.

§ 6 Z 6 of the Income Tax Act 1988 is to be applied in a reasonable manner in accordance with the provisions of Section 19 (2) (1) of the German Income Tax Act.

3.

Payments within the meaning of Section 19 (2) (3) of the Z 3 reduce the cost of acquisition or book values at the recipient's expense.

4.

Distributions within the meaning of Section 18 (2) (1) (1) increase the cost of acquisition or book values as of the occurrence of the due date.

5.

If, in the case of Section 16 (1) or (2) (2) (1), the tax liability is fixed, retroactive costs or book values shall be increased retroactively at the beginning of the day following the date of introduction. "

10. § 21 Z 2 reads:

" 2.

§ 4 Z 1 lit. b, c and d shall apply for own losses of the receiving body. "

11. § 24 para. 1 Z 3 reads:

" 3.

To the extent that the taxation law of the Republic of Austria is restricted with respect to the assets in connection with a foreign personal company, § 1 para. 2 shall apply mutagentily. "

12. § 29 (1) Z 3 reads:

" 3.

Insofar as the tax law of the Republic of Austria is restricted with regard to the assets in the context of reallocation to a foreign successor company, § 1 para. 2 shall apply mutagens in the meaning of the term. "

13. The following sentences are added in § 36 (1):

" The shares in the new or acquiring entities shall be deemed to have been acquired at the beginning of the day following the split date. New shares will be replaced by the old shares for the purpose of applying the time limits of § § 30 and 31 of the Income Tax Act 1988. "

14. § 37 (2) reads:

" (2) Exchange operations within the meaning of paragraph 1, which are without or without substantial surcharge (par. 4) shall not be deemed to be divestment and purchase. The shares in the new or acquiring entities shall be deemed to have been acquired at the beginning of the day following the split date. New shares will be replaced by the old shares for the purpose of applying the time limits of § § 30 and 31 of the Income Tax Act 1988. "

15. In § 38b (2), the word shall be replaced by the word "Trade law" the word "Company law" .

16. In Section 38d (5), the position of the reference shall be replaced by the following: "§ 38a (2) (2) (2)" the reference "§ 38a (2)" .

17. In 3. The following Z 12 shall be added:

" 12.

§ § 5, 18, 20, 36 and 37, in the version of the Federal Law BGBl. I n ° 24/2007, should be applied to the start of a cut-off date after 31 December 2006. '

18. The plant (in Art. I, II, III and VI) shall be replaced by the following Annex:

" Asset

(on Art. I, II, III and VI)

Companies within the meaning of Article 3 of Directive 90 /434/EEC (OJ L 46, 17.3.1990, p No. 1) on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares relating to companies of different Member States, as amended by the Directive 2006 /98/EC (OJ L 327, 22. No. 129), the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Poland, the Republic of Cyprus, the Republic of Cyprus, the Republic of Malta, the Republic of Malta, the Republic Republic of Slovenia and the Slovak Republic (OJ L 136, 31.7.2001 No. 33) and the Act concerning the conditions of accession of the Republic of Bulgaria and Romania (OJ L 236, 23.9.2003, p. No. OJ L 157 of 21.06.2005 p. 203).

A company within the meaning of Article 3 of that Directive shall be any company which:

1.

has one of the following forms:

a)

The measures adopted pursuant to Council Regulation (EC) No 2157/2001 of 8 June 2001 Council Directive 2001 /86/EC of 8 October 2001 on the Statute for a European Company (SE) and Council Directive 2001 /86/EC of 8 October 2001 on the Statute for 1 October 2001 supplementing the Statute for a European Company with regard to the involvement of employees, and the European Company Statute, as set out in Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Community Cooperatives (SCE) and Council Directive 2003 /72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of cooperatives established by employees;

b)

Companies under Belgian law known as "société anonyme"/"naamloze vennootschap", "société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/" besloten vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en commandite simple "/" gewone commanditaire vennootschap ", public undertakings which have adopted one of those legal forms and other companies established under Belgian law which are subject to the Belgian corporation tax;

c)

companies of Czech law known as "akciová spolecnost", "spolecnost s rucením omezeným";

d)

companies under Danish law known as "aktieselskab" and "anpartsselskab"; other companies taxable under the corporation tax act, insofar as their taxable profit is subject to the general tax provisions applicable to: "aktieselskaber" is determined and taxed;

e)

Companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf reciprocity", "Acquisition-und Wirtschaftsgenossenschaft", " Establishment commercial nature of legal persons governed by public law " and other companies established under German law which are subject to German corporation tax;

f)

The companies of Estonian law, entitled "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu";

h)

the companies of Spanish law known as "sociedad anónima", "sociedad comanditaria por acciones" and "sociedad de responsabilidad limitada", and the public authorities whose activities are governed by private law;

i)

Companies under French law known as société anonyme, société en commandite par actions and société à responsabilité limitée, sociétés par actions simplifiées, sociétés d assurances mutuelles, caisses d épargne et de prévoyance "," sociétés civiles ", which are automatically subject to corporation tax," coopératives "," unions de coopératives ", the public industrial and commercial enterprises and enterprises and other companies established under French law, that are subject to the French corporation tax;

j)

"building societies" and "trustee savings banks" established under the Industrial and Provident Societies Act pursuant to the Industrial and Provident Societies Act, in accordance with the provisions of the "Building Societies Act" and "trustee savings banks" Trustee Savings Banks Act of 1989;

k)

Companies under Italian law known as "società per azioni", "società in accomandita per azioni", "società a responsabilità limitata", "società cooperative", "società di mutua assicurazione", and public and private companies Bodies whose activity is wholly or predominantly of a trade-industrial nature;

m)

Societies of Latvian law known as "akciju sabiedriba", "sabiedriba ar ierobe" Ž otu atbildibu ";

n)

the companies established under Lithuanian law;

o)

Companies of Luxembourg law entitled 'société anonyme', 'société en commandite paractions', ' société à responsabilité limitée ", ' société coopérative ", ' société coopérative organisée comme une société anonyme "," association d "assurances mutuelles", "association d' épargne-pension", ' "entreprise de nature commerciale", "industrielle ou minière de l' État", "des communes", "des syndicats de communes", "des établissements publics et des autres personnes morales de droit public" as well as others established by Luxembourg law companies subject to the Luxembourg corporation tax;

p)

Companies under Hungarian law known as "közkereseti társaság", ' "betéti társaság", "közös vállalat", "korlátolt felelosségu társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", "szövetkezet";

q)

Societies of Maltese law known as 'Kumpaniji ta Responsabilita' ' "Limitata", "Socjetajiet en commandite li l-capital taghhom maqsum f" azzjonijiet ";

r)

Companies of Dutch law known as "naamloze vennnootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", "fonds voor gemene" rekening "," vereniging op coöperatieve grondslag "and" vereniging welke op onderlinge grondslag as verzekeraar of credietinstelling optreedt " as well as other companies founded under Dutch law, which are the Dutch corporation tax ,

s)

Companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Acquisition-und Wirtschaftsgenossenschaft";

t)

companies of Polish law known as "spólka akcyjna", "spólka z ograniczona odpowiedzialnoscia";

u)

the commercial companies and commercial companies established under Portuguese law, as well as other legal entities established under Portuguese law, which are industrial or commercial undertakings;

v)

Companies of Slovenian law known as 'delni' Š ka dru Ž ba "," komanditna dru Ž ba "," dru Ž ba z omejeno odgovornostjo ";

w)

Companies of Slovak law known as "akciová spolocnost" ' "spolocnost s rucením obmedzeným", "komanditná spolocnost";

x)

companies of Finnish law known as "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank" and "vacuutusyhtiö"/"försäkringsbolag";

y)

the companies of Swedish law known as "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbank", "ömsesidiga försäkringsbolag";

z)

the companies established under the law of the United Kingdom;

off)

Companies of Romanian law known as 'societati pe actiuni', 'societati în comandita pe actiuni', 'societati cu raspundere limitata';

2.

in accordance with the tax law of a Member State of the European Community as established in that State and not to be regarded as established outside the Community on the basis of a double taxation agreement with a third State, and

3.

without choice of one of the following taxes

-

vennootschapsstresing/impôt des sociétés in Belgium,

-

selskabsskat in Denmark,

-

Corporate income tax in Germany,

-

impuesto sobre sociedades in Spain,

-

impôt sur les sociétés in France,

-

corporation tax in Ireland,

-

imposta sul reddito delle società in Italy,

-

impôt sur le revenu des collectivités in Luxembourg,

-

vennootschapsbelasting in the Netherlands,

-

imposto sobre o rendimento das pessoas colectivas in Portugal,

-

corporation tax in the United Kingdom,

-

Corporate income tax in Austria,

-

yhteisöjen tulovero/inkomstskatten för samfund in Finland,

-

statlig inkomstskatt in Sweden,

-

Dan z príjmu právnických in the Czech Republic,

-

Tulumaks in Estonia,

-

uznemumu ienakuma nodoklis in Latvia,

-

Pelno mokestis in Lithuania,

-

Társasági adó in Hungary,

-

Taxxa fuq l-income in Malta,

-

Podatek dochodowy od osób prawnych in Poland,

-

Davek od dobicka pravnih oseb in Slovenia,

-

dan z príjmov právnických osôb in Slovakia,

-

impozit pe profit in Romania

or be subject to any tax that replaces one of those taxes, without being exempt from it.

Z 1 lit. a is to be applied: to the extent that it is an SE, to be circumssed if the underlying decisions are adopted in accordance with the provisions of the 7. On the basis of the decisions taken after 17 August 2006, the date of the adoption of the decisions on the basis of the decisions taken after 17 August 2006 was due to be taken into account.

Z 1 lit. c, f, l, m, n, p, q, t, v, w are to be applied to reasoning if the underlying decisions have been taken after 30 April 2004.

Z 1 lit. (aa) and bb shall be applied for reasoning where the decisions taken after 31 December 2006 have been taken. '

Article 7

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663, as last amended by the Federal Law BGBl. I n ° 101/2006, is amended as follows:

1. § 3a (10) Z 7 reads:

" 7.

the other benefits of the provisions of § 6 (1) Z 8 lit. a to i and Z 9 lit. (c) "

2. § 6 para. 1 Z 8 lit. i is:

" (i)

the administration of special assets under the Investment Fund Act, BGBl. No. 532/1993, and the Real Estate Investment Fund Act, BGBl. I n ° 80/2003, and the management of shareholdings in the context of the capital financing business (§ 1 para. 1 Z 15 of the Banking Act, BGBl. 532/1993) by entrepreneurs who have a concession for this business and the management of special assets as defined by the other Member States; '

3. § 7 (5) reads:

" (5) The dispatch of the object to the territory of the third country shall be proved by consignment receipts, such as consignment notes, post-order certificates, connoses and the like, or their double pieces. In place of these receipts, the trader may also carry out the export certificate in the following manner:

1.

An export certificate to be issued by a freight forwarder resident in the Community territory, or

2.

in the form of a written declaration in export or an export indication within the meaning of Article 796e of Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 1875/2006, OJ L 327, 30.12.2006, p. No. OJ L 360, 19.12.2006, p.64.

4. § 7 (6) reads:

" (6) In the cases referred to below, the trader shall have the export certificate in the following manner:

1.

In the case of removal by a certificate of export issued by the supplier and issued with the customs official confirmation, if the subject-matter of the delivery is not acquired for business purposes and in the personal Travel luggage is carried out.

2.

in the case of carriage of the item to the third country by:

a)

a written declaration on exportation or an export indication as referred to in Article 796e of Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 1875/2006, OJ L 327, 31.12.1993, p. No. OJ L 360, 19.12.2006, p.64.,

b)

a certificate of export issued by the supplier and accompanied by the customs declaration of origin, if a written or electronic declaration is not required under the customs legislation. "

5. § 10 para. 2 Z 13 reads:

" 13.

other services relating to the operation of undertakings for the disposal of waste and to the discharge of flushing water and waste; "

6. In Section 10 (4), the tax rate shall be replaced by "16%" the tax rate "19%" .

Section 11 (1a) reads as follows:

" (1a) If the contractor carries out deliveries or other services within the meaning of section 19 (1), second sentence, (1a), (1b), (1c) and (1d), for which the nominee owes the tax, he shall have the following in the accounts: To indicate the VAT identification number of the beneficiary and to indicate the tax liability of the beneficiary. The provision on the separate tax card in an invoice shall not apply. "

8. § 12 (1) Z 3 first sentence reads:

"the amounts due pursuant to § 19 (1), second sentence, (1a), (1b), (1c) and (1d), for deliveries and other services which have been carried out domestily for his company."

9. § 18 para. 2 Z 4 reads:

" 4.

-

the tax amounts due in accordance with Section 11 (12) and (14) and in Article 16 (2); and

-

the tax bases for the deliveries and other services for which the tax is owed in accordance with § 19 (1), second sentence, (1a), (1b), (1c) and (1d), separately according to tax rates, as well as the amounts of tax evasion

be recorded; "

10. In accordance with § 19 (1c), the following paragraph 1d is inserted:

" (1d) The Federal Minister of Finance may determine by means of a regulation that in the case of conversions which are referred to in Art. 199 (1) (1). (d) Directive 2006 /112/EC on the common system of value added tax, OJ L 327 No. 1., the tax is to be paid by the beneficiary if he/she is an entreponer. Furthermore, it can be determined in the regulation that the performer is liable for this tax. "

11. In accordance with Section 28 (10a), the following paragraph 10b is inserted:

" (10b) On the occasion of the accession of new Member States to the European Union, the following transitional arrangements shall apply:

1.

For an item which shall:

a)

before the date of accession, to the Community territory or to one of the newly acceding Member States (new Member States); and

b)

since the transfer into the Community territory or into one of the new Member States, the temporary importation procedure with total relief from import duties or a procedure or any other scheme in accordance with the species.
Article 156 of Directive 2006 /112/EC or similar procedures or regulations of the new Member State was subject to

c)

that this procedure or this scheme did not leave before the date of accession,

shall continue to apply, after the date of accession, to the date of departure of this procedure or of such arrangements, when the subject-matter is subject to the procedure or the arrangements.

2.

For an item which shall:

a)

shall be placed under a customs transit procedure before the date of accession, and

b)

has not left this procedure before the date of accession,

shall continue to apply, after the date of accession, to the date of leaving this procedure, which shall be subject to the procedure for the submission of the subject-matter.

3.

The following operations shall be considered as equivalent to the importation of an object within the meaning of Article 1 (1) (1) (3), provided that the subject-matter was in free circulation in one of the new Member States or in the Community territory:

a)

the exit, including the unlawful leave, of a temporary importation procedure under which the subject-matter concerned has been placed before the date of accession, in accordance with Z 1;

b)

leaving, including the unlawful leave, proceedings or other arrangements referred to in Article 156 of Directive 2006 /112/EC or similar procedures or arrangements under which the subject-matter in question before the date of accession has been submitted in accordance with Z 1;

c)

the termination of one of the procedures referred to in Z 2 which, before the date of accession, shall be carried out in the territory of one of the new Member States for the purposes of a supply of goods for remuneration before the date of accession in the territory of that Member State for remuneration an entrepreer has been

d)

any irregularity or infringement on the occasion of or in the course of a customs transit procedure which, according to lit. c started.

In order to achieve equality with the import within the meaning of Section 1 (1) (1) (3), it is necessary to leave, including the unlawful leave, or the termination of the procedure or the regulation or the irregularity or the infringement in the Inland, with the exception of the Jungholz and Mittelberg areas.

4.

Imports within the meaning of Section 1 (1) (1) (3) shall also be considered as being in the domestic territory, with the exception of the Jungholz and Mittelberg territories, by an entreprenter or non-contractor after the date of accession of objects which he/she has before the date of accession in the territory of the Community or of one of the new Member States, provided the following conditions are met:

a)

Article 146 (1) (a) and (b) of Council Directive 2006 /112/EC, or a corresponding provision in the new Member States, provided that the supply of these goods was tax-free or free of tax, and

b)

the items have not been moved to any of the new Member States or to the Community before the date of accession.

The debtor is the person who uses the goods in Germany, with the exception of the areas of Jungholz and Mittelberg.

5.

The importation of an item within the meaning of Z 3 and 4 shall not be taxed if:

a)

the imported subject-matter is dispatched or transported to an area outside the territory of the Community, as is the case after the accession of new Member States, or

b)

in the sense of the Z 3 lit. a imported subject-with the exception of vehicles-shall be returned or returned to the Member State from which it has been exported and to the Member State from which it has been exported, or

c)

in the sense of the Z 3 lit. (a) a vehicle which has been acquired or imported under the general tax conditions applicable to the internal market of one of the new Member States or of one of the Member States of the Community before the date of accession or in respect of which no exemption or remuneration has been granted for the purpose of export.

This condition shall be deemed to be fulfilled if the period between the first entry into service of the vehicle and the accession to the European Union is more than 8 years, or if the amount of the turnover tax due on importation does not exceed 20 euros exceeds. "

12. In § 28, the following is added as paragraph 29 in accordance with paragraph 28:

" (29) The amendments to the Federal Law BGBl. I No 24/2007 shall enter into force as follows:

1.

Section 28 (10b) shall apply to transactions and other matters relating to the accession of new Member States to the European Union after 31 December 2006.

2.

Z 20 and Z 30 of the Appendix shall apply to transactions and other facts which are carried out after 31 December 2006, or shall be taken up.

3.

Section 7 (5) and section 7 (6) shall apply to transactions and other facts which are carried out after 30 June 2007. shall be taken up.

4.

Section 10 (4) shall apply to transactions carried out after 30 June 2007.

5.

Section 10 (2) Z 13 and Article 1 (6) shall apply to transactions and other facts which are carried out after 31 December 2007, or shall be taken up.

6.

§ 3a (10) Z 7, § 6 (1) Z 8 lit. i, § 11 para. 1a, § 12 paragraph 1 Z 3, § 18 para. 2 Z 4 and § 19 paragraph 1d enter into force after the end of the day on which the law was made known in the Federal Law Gazprom. "

13. Z 20 of the plant is:

" 20.

Goods of Chapter 12 of the Combined Nomenclature, and

a)

Oil seeds and oleaginous fruits and flour thereof (headings 1201 to 1208 of the Combined Nomenclature),

b)

Seeds, fruits and spores, for sowing (heading 1209 of the Combined Nomenclature),

c)

Hops (blossoms), fresh or dried, whether or not ground, otherwise crushed or in the form of pellets; Lupulin (Heading No 1210 of the Combined Nomenclature),

d)

mint, linden blossoms and leaves, sage, chamomile blossoms, elderflower and other skin (from subheading 1211 90 85 of the Combined Nomenclature),

e)

Rosmarin, forefoot, basil and dost in arrangements for retail sale as a spice (from subheadings 1211 90 85 of the Combined Nomenclature),

f)

Carob, sugar beet, fresh, chilled, frozen or dried, whether or not ground; stones and kernels of fruit and other vegetable products (including non-roasted chicory roots of the Cichorium intybus sativum variety) of the main species used for human consumption, not elsewhere specified or included (subheadings 1212 91 20, 1212 91 80, 1212 99 30, 1212 99 41, 1212 99 49 and 1212 99 70 of the Combined Nomenclature),

g)

Straw and chaff of cereals, raw, also chopped, ground, pressed or in the form of pellets (Heading No 1213 of the Combined Nomenclature),

h)

Beet, fodder beet, fodder roots, hay, lucerne, clover, eparsette, forage cabbage, lupins, wigs and similar fodder, also in the form of pellets (heading 1214 of the Combined Nomenclature). "

14. Z 30 of the plant is:

" 30.

Milk and milk products falling within heading Nos 0401, 0402, 0403 and 0404, with the exception of additives of coffee, tea or maté and extracts, essences and concentrates of coffee, tea or maté and preparations based on these products (from subheadings 2202 90 91, 2202 90 95 and 2202 90 99 of the Combined Nomenclature). '

15. In the appendix (Section 29 (8)), Art. 1 (6) reads:

" (6) (4) does not apply to the acquisition of new vehicles and excisable goods. Products subject to excise duty within the meaning of this Act are alcohol and alcoholic beverages, tobacco products and energy products, in accordance with the applicable Community legislation, but not gas supplied via the natural gas distribution network. as well as electricity. "

Article 8

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. No. 267, last amended by Federal Law BGBl. I n ° 121/2006, is amended as follows:

1. In § 14 of the collective bargaining post 8 (1), in the case of Z 1 to 3, the amount of the amount shall be replaced by the amount of "35 Euro" the amount "60 Euro" .

2. In § 14 of the tariff post 8, the following subsections 1a and 1b shall be inserted:

" (1a) The visa fee for third-country nationals of States with which the European Union has concluded a visa stipend agreement concerning a change in visa fees shall be subject to the visas referred to in paragraph 1 (1) (1) to (3) of this Agreement by means of those agreements set.

(1b) The visa fee for third-country nationals of countries with which the European Union has a visa agreement-on the basis of a mandate from the Council, which is before the 1. 1. It was negotiated in 2007, until the end of these negotiations, but at the most up to 1. 1. EUR 35 for the visas referred to in paragraph 1 (1) (1) to (3). "

3. In § 14 of the collective bargaining post 8 (2), the previous Z 2 shall be given the name "3." and shall be inserted as Z 2:

" 2.

Free of charge is the issuance of a visa for:

a)

Children under 6 years of age,

b)

Pupils, students, postgraduate students and accompanying teachers in the course of a study or training trip,

c)

Researchers from third countries, as defined in Recommendation 2005 /761/EC (OJ L 327, 22.12.2005, p. No. 23), for research purposes within the Community,

d)

Third-country nationals as defined in Section 2 (4) (11) of the Foreign Police Act 2005 (FPG), Federal Law Gazette (BGBl). I No 100; "

4. In accordance with § 14, the following § 14a is inserted:

" § 14a. The Federal Minister of Finance is authorized to increase the fixed fee rates of § 14 once a year in the regulation path in order to pay the inflation. The reference date for the first adjustment of inflation is 31 December 2005. The Regulation shall be made known in the Federal Law Gazan by 30 June of each calendar year and shall apply to the respective charges from 1 July of the year of the customer's notice. "

Section 33 of the subheading 5 (4) Z 2 reads as follows:

" 2.

Copyright and performance protection contracts as well as patent, trademark and sample license agreements; "

6. In § 37, the following paragraph 19 is added:

" (19) § 14 (1) (1) (1) (1) (1) to (3), (1a) and (1b) and (2) (2) (2), as amended by the Budgetbegleitgesetz 2007, BGBl. I n ° 24, shall enter into force on 1 June 2007 and shall apply to all situations in respect of which the fee debt shall be incurred after 31 May 2007. § 33 Tarifpost 5 (4) (2) (2) in the version of the Budget accompanying Act 2007 shall apply to all facts for which the fee debt was incurred after 31 December 2001. § 14 Tarifpost 8 (1) (1) (1) to (3), as amended before the Budget accompanying Act 2007, shall last for the last time be subject to facts for which the fee debt is incurred before 1 June 2007. "

Article 9

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 No 180/2004, shall be amended as follows:

1. § 3 (1) Z 1 to 4 reads:

" 1.

for 1 000 l of petrol of subheadings 2710 11 31 (as far as the lead content does not exceed 0.013 g per litre), 2710 11 41, 2710 11 45 and 2710 11 49 of the Combined Nomenclature,

a)

if the tax liability arises after 31 December 2004 and before 1 July 2007,

aa)

With a sulphur content not exceeding 10 mg/kg 417 euro;

bb)

with a sulphur content of more than 10 mg/kg 432 euro;

b)

if the tax liability is after 30 June 2007 and before 1. October 2007,

aa)

With a sulphur content not exceeding 10 mg/kg 447 euro;

bb)

with a sulphur content of more than 10 mg/kg 462 Euro;

c)

if the tax liability is incurred after 30 September 2007,

aa)

Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 442 euro;

bb)

otherwise 475 Euro;

2.

for 1 000 l of petrol of subheadings 2710 11 31, 2710 11 51 and 2710 11 59 of the Combined Nomenclature,

a)

if the tax liability arises after 31 December 2004 and before 1 July 2007,

aa)

With a sulphur content not exceeding 10 mg/kg 489 euro;

bb)

With a sulphur content exceeding 10 mg/kg, 504 euro;

b)

if the tax liability is after 30 June 2007 and before 1. October 2007,

aa)

With a sulphur content not exceeding 10 mg/kg 519 euro;

bb)

Having a sulphur content of more than 10 mg/kg 534 euro;

c)

if the tax liability is incurred after 30 September 2007,

aa)

with a content of at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 514 euro;

bb)

otherwise EUR 547;

3.

for 1 000 litres of medium-heavy oils of subheadings 2710 19 21 and 2710 19 25 of the Combined Nomenclature,

a)

325 euro if the tax liability arises after 30 September 2005 and before 1 July 2007;

b)

EUR 355, if the tax liability is incurred after 30 June 2007;

4.

for 1 000 l of gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature, except for gas oil,

a)

if the tax liability arises after 30 September 2005 and before 1 July 2007,

aa)

Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 297 euro;

bb)

otherwise 325 euros;

b)

if the tax liability is incurred after 30 June 2007,

aa)

Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 347 euro;

bb)

otherwise 375 Euro; "

2. § 3 (1) Z 6 reads:

" 6.

1 000 kg of gaseous hydrocarbons used as fuel, other than natural gas, 261 €; "

3. § 3 (1) Z 7 reads:

" 7.

for the heating oils of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature,

a)

if they are to be used for heating or for a period in accordance with § 4 (1) Z 9 lit. a beneficiary shall be used for 1 000 kg 60 euro,

b)

otherwise, for 1 000 l, if the tax liability arises after 30 September 2005 and before 1 July 2007,

aa)

Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 297 euro;

bb)

otherwise 325 euros;

c)

otherwise, for 1 000 l, if the tax liability is incurred after 30 June 2007,

aa)

Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 347 euro;

bb)

otherwise 375 Euro; "

4. In Section 3 (2), the amount shall be "445" by the amount "475" and the amount "325" by the amount "375" replaced.

5. In Section 4 (1) (1) (1), the word "dishonorable" .

6. In § 7 (1) the amount shall be "0,199" by the amount "0,249" replaced.

7. In Section 7a (3), the amount shall be "0,199" by the amount "0,249" replaced.

8. In § 8 (1) the amount shall be "0,199" by the amount "0,249" replaced.

9. In § 24 (1) the word order is deleted in the first sentence "without prior notification of the customs office referred to in paragraph 3" and shall be inserted after the first sentence of the following sentence:

" Only in individual cases which are particularly worthy of consideration is the use or disclosure for a purpose for which the application of a higher tax rate is provided for, after prior notification and payment of the mineral oil tax in the case of the above the customs office designated. "

10. § 26 para. 3 Z 1 reads:

" 1.

the mixing of mineral oils with one another or with fuels, heating materials or other goods if the mineral oil tax has been paid for each of the taxable components and the total amounts paid are not lower than those paid in the the amount of excise duty on which the mixture is to be taxed or the mixture is produced at the time of the delivery into the main vessel of a vehicle; "

11. According to § 64h, the following § 64i is added:

" § 64i. (1) § 3 (1) Z 1 to 4, Z 6 and 7, paragraph 2, § 4 (1) Z 1, § 7 (1), § 7a (3), § 8 (1), § 24 (1) and Article 26 (3) (3) Z 1 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force on 1 July 2007.

(2) § 3 (1) Z 1 to 4, Z 6 and 7, Section 2, Section 4 (1) Z 1, § 7 (1), § 7a (3) and Section 8 (1) in the version of the Federal Law BGBl. I n ° 180/2004 shall continue to apply to goods for which the tax liability arose before 1 July 2007. '

Article 10

Amendment of the Standardisation Consumption Act

The standard-consumption law, BGBl. N ° 695/1991, as last amended by BGBl. I n ° 143/2006, is amended as follows:

1. § 1 Z 1 reads:

" 1.

The supply of motor vehicles not previously registered on the domestic market, which an entrepre person (§ 2 UStG 1994) carries out in Germany for remuneration within the framework of his undertaking, except for the supply to another business owner for commercial purposes. Resale. "

2. § 1 Z 2 is deleted.

3. In § 1 Z 3 the first sentence reads:

"The first-time approval of motor vehicles for domestic traffic, provided that the tax liability has not already occurred after Z 1 or if the tax liability has been paid in accordance with § 12 or § 12a."

4. § 1 Z 4 reads:

" 4.

The delivery, the self-consumption by removal (§ 3 para. 2 UStG 1994) and the change in the beneficiary use of motor vehicles exempted in accordance with § 3 Z 3, further the omission of the conditions for the tax exemption pursuant to § 3 Z 4. "

5. The following final part shall be added to § 1:

"Inland is the federal territory, with the exception of the territory of the municipalities of Mittelberg and Jungholz."

6. In § 3 Z 1, the following sentence shall be added:

"The condition for the exemption shall be the announcement of the chassis number (the vehicle identification number) of the vehicle."

7. In § 3 Z 3, the first sentence shall be replaced by the following list:

" Operations relating to:

-

Lead vehicles,

-

Road transport vehicles,

-

Rental, taxi and guest cars,

-

motor vehicles used for short-term rentals;

-

motor vehicles used for the purpose of ambulance and rescue operations;

-

Leich cars,

-

Fire brigade and fire fighting vehicles

-

Accompanying vehicles for special transport. "

8. § 3 Z 4 lit. d is deleted.

9. § 4 Z 1 reads:

" 1.

in the cases of delivery (§ 1 Z 1 and 4), the self-consumption and the change in use (§ 1 Z 4) of the trader who carries out the delivery or sets one of the other facts of § 1 Z 4, "

10. § 7 (1) (1) and (2) reads:

" 1.

in the case of delivery (§ 1 Z 1 and 4), the personal consumption and the change in use (§ 1 Z 4) with the end of the calendar month in which the delivery has been carried out or the own consumption or the change in use has taken place,

2.

in the case of an authorisation pursuant to § 1 Z 3 for an operator who sells motor vehicles commercially, at the end of the calendar month of that authorization, "

11. In Section 12 (2), the last sentence is:

"The condition for the remuneration shall be the announcement of the chassis number (the vehicle identification number) of the vehicle for which the remuneration is applied for."

12. In § 12a the last sentence is:

"The condition for the remuneration shall be the announcement of the chassis number (the vehicle identification number) of the vehicle for which the remuneration is applied for."

Section 13 (1) and (2) reads as follows:

" (1) In the case of admission to the domestic traffic, the Admissions Office shall verify whether there are tax objections to the authorisation. In the event of such tax concerns, the marketing authorisation holder must prove to the tax office that the standard consumption levy has been paid and that no remuneration has taken place in accordance with § 12 or § 12a.

(2) If the marketing authorisation holder is unable to dispel the tax concerns, he shall be required to pay the amount in the amount of the estimated normal consumption levy. If the vehicle is not admitted to the market in the country, the standard consumption levy paid shall be reimbursed by the tax office.

Is the process according to § 3 Z 4 lit. If a certificate issued by the Federal Ministry for European and International Affairs has been issued, it may only be admitted that the motor vehicle is exempt from the standard consumption levy. "

14. § 15 the following paragraph 9 is added:

" (9) § § 1, 3, 4, 7 and 13 in the version of the Budgetbegleitgesetz 2007, BGBl. I No 24, shall apply to operations after 30 June 2007. '

Article 11

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 143/2006, is amended as follows:

1. In § 158, the following subsection (4a) is inserted:

" (4a) The Federal Ministry of Finance, in an appropriate electronic form, shall once again have the identity data and the data relating to the accommodation of all the notified persons in the Federal Republic of Germany and thereafter periodically the changes to these data. shall be transmitted. Data that no longer reproduce the current housing situation of a person or are no longer required for the enforcement of this federal law are to be immediately deleted in the data stock of the Federal Ministry of Finance. "

2. In § 214 (1), the following penultimate sentence is inserted:

"Duties of tax, for which a lien is made, shall be deemed to be the date of the due date according to the latest duties of duty, unless the lien has been contractually granted."

3. According to § 229, the following § 229a is inserted:

" Section 229a. (1) The Financial Office (par. 3) has a certificate of the amount of the residue at the request of the person who is subject to the charge (para. 2) to be issued (certificate of residue).

(2) The certificate shall contain:

a)

the residue which is enforceable at the tax office;

b)

, including those amounts suspended pursuant to section 231,

c)

only those amounts of which, except in the cases of Section 230 (1), are used.

(3) The issuing of the certificate shall be the responsibility of the tax office, which is responsible for the collection of duties on the income of the person liable to pay or, if he is a group of persons, without its own legal personality, which is responsible for the collection of duties. uniform and separate determination of the income (§ 188). "

Article 12

Amendment to the Tax Administration Organization Act

The Tax Administration Organization Act, BGBl. No. 18/1975, as last amended by the Federal Act BGBl. I n ° 99/2006, is amended as follows:

1. § 3 (2) reads:

" (2) Show fees (§ 31 of the Fees Act 1957, BGBl. No. 267 in the version in force in each case), display of donations under the living conditions (§ 22 of the inheritance and gift tax law 1955, BGBl. No 141 as amended), declarations of duty pursuant to § 10 of the German Grundered Value Tax Act 1987, Federal Law Gazette (BGBl). No 309 in the current version, except in the case of the German Federal Tax Code (BGBl) according to § § 7 and 9 of the German Federal Tax Code (Bundesabtaxordnung). No 194/1961 in the applicable version, locally competent tax office is also introduced at financial offices with a general task price, within the area of office of the responsible financial office. These tax offices also have the confirmation of the equivalent of § 25 para. 2 of the Fees Act 1957, BGBl. No 267, as amended. This does not apply to financial offices located in a municipality where a tax office for charges and traffic taxes is located. "

2. § 8 (1) is amended as follows:

a) In the first sentence, the turn "Finanzamt Wien 23" through the turn "Finanzamt Wien 1/23" replaced.

b) In the Z 1, the turn "§ 221 (3) HGB" through the turn "§ 221 (3) UGB" and the turn "(Vereinsgesetz 1951)," through the turn "(Law of Associations in 2002, as amended)," replaced.

3. In Section 8 (2), the turn shall be "§ 221 para. 1 to 3 HGB" through the turn "§ 221 (1) to (3) UGB" and will turn the turn "§ 221 (4) HGB" through the turn "§ 221 (4) UGB" replaced.

4. In § 15, the turn " Financial Criminal Law, BGBl. No. 129/1958, " through the turn " Financial Criminal Law, BGBl. No 129/1958, as amended, ' replaced.

5. In § 17, Section 4 reads:

" (4) The following Regulations shall be deemed to have been adopted on the basis of paragraph 3 and shall also be applied to proceedings pending at the time of the respective transfer of jurisdiction:

1.

OrgankreisV, BGBl. II No 458/1999,

2.

Company Group V, BGBl. II No 50/2005,

3.

Economic Area-Financial Services-Regulation, BGBl. II No 224/2003 in the BGBl version. II No 384/2006,

4.

Economic Area-Customs Office-Ordination, BGBl. II No 383/2006,

5.

Unit assessment merger regulation, BGBl. II No 553/2003,

6.

Tasks-Transfer Regulation, BGBl. II No 166/2004. '

Article 13

Amendment of the EC Treaty Assistance Act

The EC-mutual assistance act-EC-AHG, BGBl. No. 657/1994, as last amended by the Federal Law BGBl. I No 34/2005, shall be amended as follows:

Section 1 (1) reads as follows:

" (1) This federal law shall apply to the mutual assistance provided by the Member States of the European Union to each other.

1.

in the collection of taxes on income, income and assets, and

2.

in the collection of insurance taxes

on the implementation of the EC Mutual Assistance Directive (Directive 77 /799/EEC on mutual assistance between the competent authorities of the Member States in the field of direct taxation and taxes on insurance premiums, OJ L 73, 27.4.1977, p. No. 15), as last amended by Directive 2006 /98/EC, OJ L 327, 30.4.2006, p. No. 129), by the exchange of information between the competent authorities. "

Article 14

Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I n ° 99/2006, is amended as follows:

1. In accordance with Article 9 (1), the following paragraph 1a is inserted:

" (1a) The checks carried out by the customs authorities in accordance with paragraph 1 may also be carried out on application to approved goods sites, provided that the applicable legislation does not specify otherwise, and where appropriate facilities are available, and the purpose of the control is not to be foiled. Article 99 (1) shall apply in so far as the legislation relating to the checks carried out does not contain any relevant cost arrangements. "

2. § 11 (1) and (2) reads:

Each customs office shall designate, in accordance with the requirements of the trade in goods, premises, traffic areas, transhipment facilities and other facilities of a customs office as a place of office for the inspection of goods.

(2) The extension of the official place shall be made known. "

3. In § 11

(a) paragraph 3 repeals and

(b) the following paragraph 9 added:

" (9) In order to facilitate the movement of goods by regulation, the Federal Minister of Finance may lay down the conditions under which, on a case-by-case basis, the execution of official acts outside the official place of office may be authorized, if this is not the case. the customs office shall be able to operate and operate the customs office without affecting the current handling service. For the duration of the official acts approved, the place of implementation shall be deemed to be a wilful place of goods. "

4. § 20 para. 2 Z 3 reads:

" 3.

Land and waterways which pass through the customs border and at which a customs office is established; these roads shall be made known by the customs office responsible for the local area and, if it would otherwise be unclear, shall be made available by flag. "

(5) The following paragraph 2a is inserted in Article 23:

" (2a) The evidence and records referred to in paragraph 2 shall be kept for a period of three years for the case of pending proceedings in which those persons have a party position meeting the obligation to record as long as they have been party to the proceedings. the relevant procedures are of importance. "

6. In § 29, the following paragraph 4 is added:

' (4) The customs offices shall have their local and factual areas of competence to draw up the legislation on prohibitions and restrictions and on the customs offices assigned to them. The customs offices and customs offices concerned must comply with the criteria for authorisation required for the implementation of the delegated powers and have to comply with the relevant authorisation procedures. "

7. In § 31 (1), the following sentence is added:

" The establishment of a customs office on an aerodrome (customs airfield) shall be the responsibility of the local customs office, in accordance with the requirements of transport, as well as an appropriate, simple and cost-saving enforcement operation and shall be subject to the following conditions: to make known. "

8. § 34 with headline reads:

" Action in the case of infringements

§ 34. Without prejudice to their other tasks, the customs authorities shall, within the framework and in accordance with the law to which they are responsible for the purposes of enforcement, shall also prevent infringements of this legislation, to uncover the provisions of this legislation and to prevent them from being taken into account. To investigate circumstances and to take the necessary measures. Their powers shall be governed by the law on financial offences, unless otherwise indicated in § 29. In the case of customs offences which are subject to judicial proceedings, the customs authorities may, in the event of danger in default, carry out house searches even without a judicial order.

(2) The customs authorities are authorized, in accordance with § § 37 and 37a of the VStG, to fix and to raise provisional guarantees up to the amount of 180 euros in the event of infringements of the legislation transferred to them for the purposes of enforcement. Furthermore, they are authorised to collect fines of up to EUR 120 in the case of minor infringements of the organ class in accordance with § 50 VStG. "

9. In § 55 (4), the following sentence shall be inserted after the first sentence:

"They shall be deemed to be delivered as soon as their data has entered the electronic control area of the addressee."

10. In § 85c (8), the following sentence is added:

"For representation in proceedings before the independent financial Senate, the group of persons referred to in § 38 (1) shall also be empowered to represent them."

11. In § 99 (1) (3), the point of the point shall be replaced by a line of lines and the following Z 4 shall be added:

" 4.

the execution of certain official acts outside the office of the office within the meaning of Section 11 (9). "

12. In § 120, the following subsection (1) is inserted before paragraph 2:

" (1o) § 9 para. 1a, § 11 para. 1, 2 and 9, § 20 sec. 2 Z 3, § 23 para. 2a, § 29 para. 4, § 31 para. 1, § 34, § 55 paragraph 4, § 85c para. 8 and § 99 paragraph 1 Z 3 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force on 1 July 2007. Section 11 (3) shall be repealed with the expiry of 30 June 2007. "

Article 15

Amendment of the Federal Budget Act

Federal Budget Law, BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I No 89/2006, is hereby amended as follows:

1. According to § 14, the following § 14a and title shall be inserted:

" Financial impact of new legislative measures on the costs of companies due to information obligations

§ 14a. (1) Each draft of a federal law, a regulation and a measure of a fundamental nature shall be connected by the relevant Federal Minister in each case to a presentation corresponding to the guidelines referred to in paragraph 3, from which, in particular, the following has to be produced:

1.

whether and to what extent the information obligations laid down in the proposed measures will have an impact on the administrative costs of businesses;

2.

how high these administrative costs will be to be quantified for the duration of one year;

3.

the reasons for which these information obligations are necessary and the benefits to which it is connected.

(2) The relevant Federal Minister has to forward to the Federal Minister for Finance any draft regulation or measure of principle which provides for information obligations for undertakings; the Federal Minister for Finance shall give an opinion on the correct application of the standard cost model provided for in the Directives referred to in paragraph 3.

(3) The Federal Minister of Finance has to adopt guidelines for the application of the Standard Cost Model, in which, in particular, more detailed rules on entrepreneurial property, information obligations as well as identification, presentation and documentation are provided. of the administrative costs of undertakings. "

2. § 20 (3) second sentence reads:

" HR expenditure includes all cash benefits and benefits provided for in the service of the Federal staff (Section 16 (1) (6)), including the extraordinary pension benefits, as well as the legal service contributions and Transfer amounts, except for cash benefits, on the basis of training conditions and teaching conditions, up to the end of the obligation to re-use, as well as expenditure on travel fees, other expenses and advances. "

(3) The following paragraph 35 is added to § 100:

" (35) § 14a together with the title in the version of the Federal Law BGBl. I n ° 24/2007 enters into force on 1 September 2007; Section 20 (3) of the German Federal Act (Bundesgesetz) is replaced by 1. Jänner 2007 in Kraft. "

Article 16

Amendment of the Federal Finance Act

The Federal Finance Act, BGBl. No. 763/1992, as last amended by the Federal Law BGBl. I n ° 103/2005, shall be amended as follows:

1. § 2 para. 2 reads:

" (2) As requested by the Federal Minister of Finance, the ÖBFA has to submit its opinion on other credit operations with implications for the federal budget as well as on risk management and financial controlling at the federal government. All other sub-sectors of the State sector in accordance with the European System of Integrated Economic Accounts 95 (ESA 95) and legal entities, each of which is the predominant direct or indirect property of these sub-sectors or of the federal government They can be advised by the ÖBFA after the Federal Minister of Finance has been referred to credit operations, risk management and financial controlling, or are administered or supervised by the institutions ordered by them. "

2. In § 9, in the second sentence after the word order "pursuant to § 2" the word "subject to" through the phrase "and the legal transactions associated with it" replaced.

Section 3

Family and Health

Article 17

Amendment of the Family Law Compensatory Act 1967

The Family Law Balancing Act 1967, BGBl. No. 376, as last amended by the Federal Law BGBl. I n ° 168/2006 and the Federal Council of Ministers of the Federal Republic of Germany, 2007, is amended as follows:

1. § 39g reads:

" § 39g. From the compensation fund for family allowances, the Federal Government (Federal Minister of Finance) has to pay a lump sum of € 20 million for the period 2007 and 2008, which is for the administrative burden of the enforcement of this sum. Federal law is to be used by the financial administration. "

§ 39h reads:

" § 39h. The compensation fund for family allowances is financed by the Federal Government for the purpose of granting support measures under the Law on Student Promotion in 1992, Federal Law Gazette (BGBl). No. 305, to pay an amount of € 14 535 000 each in 2007 and 2008. "

(3) The following paragraph 4 is added to § 55:

" (4) The § § 39g and 39h in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force with the day following the presentation of the Budgetaccompanied Act 2007. "

Article 18

Amendment of the Food Safety and Consumer Protection Act

The Food Safety and Consumer Protection Act-LMSVG, BGBl. I n ° 13/2006, as last amended by the Federal Law BGBl. I n ° 136/2006 and the Federal Ministries of the Federal Ministries of Law 2007, BGBl. I n ° 6, shall be amended as follows:

1. In § 3 (9), first paragraph, the following sentence is added:

"For water intended for human consumption, the charge shall also be considered as placing on the market for the purpose of Community supply, provided that it does not take place within the framework of the family association."

2. In § 3 Z 9, second paragraph, the word order shall be " On the basis of the Food Law 1975-LMG 1975, BGBl. Regulation No 86/1975. ' through the phrase " originally due to the Food Law 1975-LMG 1975, BGBl. No 86, Regulations adopted " replaced.

3. § 8 (1) reads:

(1) It is prohibited to make dietary foods which are not one of the products listed in Annex I to Directive 89 /398/EEC on the approximation of the laws of the Member States relating to foodstuffs intended for particular nutritional uses, OJ L 327, 30.4.1989, p. No. L 186 of 30.06.1989, as well as infant formulae, to be placed on the market before being notified to the Federal Ministry of Health, Family and Youth. "

4. The following sentence shall be added to section 23 (1):

"The costs of the evaluation by the Agency shall be paid directly to the Agency."

5. In § 29 (2) (2) (2) the word "Courses" by the word "Continuing training events" replaced.

6. § 45 (11) and (12) shall be repealed.

7. In § 61 (1), the term Z 2 shall be deleted "or" and Z 3.

8. The following paragraphs 4 and 5 are added to § 61:

" (4) For the purposes of official control, establishments, other than those which have to pay a fee in accordance with a regulation adopted in accordance with Article 64, shall have to pay an annual fee. The fee shall be measured according to the risk category of the respective operating mode as follows:

Risk Category Fee [€]

1

0

2

0

3

47

4

94

5

140

6

187

7

234

8

281

9

327.

The Federal Minister for Health, Family and Youth, after hearing the state's main men, has to determine the assignment of a mode of operation to a risk category.

(5) With regard to the fee referred to in paragraph 4, without prejudice to paragraph 4 2 of the respective investigative body in accordance with § § 65 or 72 to replace the costs for the examination and evaluation according to the fee tariff (§ 66). "

9. In § 62 (1) the word order shall be "for the approval of inspection bodies pursuant to section 45 (3)" through the phrase "for the approval of inspection bodies in accordance with § 45 (4)" replaced.

10. (Policy determination) The following sentence shall be added to section 64 (3):

"The carrying out of the ante-mortem and post-mortem inspection in establishments referred to in paragraph 4 may be made subject to proof of payment of an appropriate advance, no later than the last working day before the examination."

Article 64 (5) reads as follows:

' (5) The costs of the investigations and checks to be carried out by the central administration in accordance with paragraph 1 and the related investigations and controls resulting from sections 4 and 5 of this main item, and the Costs of education and training pursuant to § 29 (1) and (2) (2) of the official veterinarians and official technical assistants shall be borne by the Land. "

Article 67 (2) reads as follows:

"(2) The party shall be provided with findings and opinions on official samples."

13. In § 80 paragraph 2 lit. b becomes the phrase "the Federal Ministries for Social Security and Consumer Protection" through the phrase "the Federal Ministry of Social Affairs and Consumer Protection" replaced.

14. The following paragraphs 13 and 14 are added to § 95:

" (13) § 8 (1) in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, occurs with 1. Jänner 2008 in force.

(14) § 61 (1), (4) and (5) as well as § 67 (2) in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter 1. Jänner 2009 in force. "

15. In § 107, the point at the end of the Z 10 is replaced by a dash and the following Z 11 is added:

" 11.

Directive 2006 /141/EC on infant formulae and follow-on formulae and amending Directive 1999 /21/EC (OJ L 327, 30.12.2006, p. No. OJ L 401 of 30 December 2006).

16. In § 108 Z 7 the expression " 45 Paragraph 11 by the expression "45 (10)" replaced.

Section 4

Education, culture and sport

Article 19

Amendment of the Student Aid Act 1983

The Student Assistance Act 1983, BGBl. No 455, as last amended by the Federal Law BGBl. I n ° 20/2006 and the Federal Ministries of the Federal Ministries of Law 2007, BGBl. I n ° 6, shall be amended as follows:

1. § 2 (5) Z 2 reads:

" 2.

a middle or higher school was visited because the student could not be admitted because of lack of space despite the fulfilment of the conditions of admission and during this school year no aid was received under this federal law. "

2. In § 4 (4) the number shall be: "3 634" by the number "4 179" replaced.

3. In Section 9 (1a) the number shall be: "982" by the number "1 130" replaced.

4. In Section 10 (1a) the number shall be: "618" by the number "715" , the number "291" by the number "335" and the number "110" by the number "127" replaced.

5. § 11 (1) (2) deleted.

6. In Section 11 (2), the number shall be "1 200" by the number "1 380" replaced.

7. In Section 11a (1), the number shall be: "88" by the number "105" replaced.

8. In Section 12 (2), the number shall be: "1 018" by the number "1 172" replaced.

9. In Section 12 (3), the number shall be: "1 128" by the number "1 298" replaced.

10. In Section 12 (4), the number shall be "350" by the number "404" replaced.

11. In § 12 para. 5 Z 2 the number shall be "1 817" by the number "2 090" replaced.

12. § 12 (6), first sentence reads:

" The reasonable maintenance performance of the physical parents (elective parents) is

up to 6 269 € .............................................................................................................................. 0%

for the next 1 254 € (up to 7 523 €) ............................................................................ 10%

for the next 1 672 € (up to 9 195 €) ........................................................................... 15%

for the next 1 672 € (up to 10 867 €) .......................................................................... 20%

More than 10 867 € ........................................................................................................................ 25%

the tax base. "

12a. § 12 (7) reads:

" (7) If the biological parents (elective parents) do not live in a residential community and a parent (elective parent) is obliged to pay maintenance on the basis of an execation title to the student, the consideration shall not be taken into account on request of its income in accordance with paragraph 6 and is to be applied in respect of this subsisting performance (5) Z 2. A maintenance benefit in the sense of the first sentence shall be an advance on the basis of the maintenance advance law and a request for the maintenance of the maintenance benefit. "

13. In Section 12 (8) the number shall be: "3 707" by the number "4 263" replaced.

14. In § 12 para. 9 Z 1 the number shall be "2 123" by the number "2 442" replaced.

15. In § 12 para. 9 Z 2 the number shall be: "2 595" by the number "2 984" replaced.

16. In § 12 para. 9 Z 3 the number shall be: "3 452" by the number "3 970" replaced.

17. In § 12 para. 9 Z 4, the number shall be: "4 317" by the number "4 966" replaced.

18. In § 12 para. 9 Z 5 the number shall be "1 745" by the number "2 008" replaced.

19. In Section 12 (9), the number shall be: "1 258" by the number "1 447" replaced.

20. In § 12 para. 10 Z 1 lit. a will be the number "1 563" by the number "1 797" replaced.

21. In § 12 para. 10 Z 1 lit. b becomes the number "2 217" by the number "2 550" replaced.

22. In § 12 para. 10 Z 2 the number shall be "1 418" by the number "1 631" replaced.

23. In § § 13 Z 1, 2 and 4 as well as 25 Z 4 the turn is "Education, science and culture" in each case by the turn "Education, art and culture" replaced.

24. In § § 13 Z 3 as well as 25 Z 3 the turn "Social Security and Generations" in each case by the turn "Health, Family and Youth" replaced.

25. § 18 (4) reads:

"(4) The special school allowance in accordance with § 10 shall be paid out as far as possible in the month from which it is due."

26. In § 20a, the number shall be "73" by the number "84" replaced.

27. The following paragraph 10 is added to § 26:

" (10) The following provisions of this Federal Act in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force as follows: except for power:

1.

§ 2 (5), § 13, § 18 (4) and § 25 shall enter into force on the expiry of the day of the event in the Federal Law Gazans,

2.

§ 4 (4), § 9 (1a), § 10 (1a), § 11 (2), § 11a (1), § 12 (2) to (10) and § 20a shall enter into force on 1 September 2007,

3.

Section 11 (1) (2) shall expire at the end of the day of the manifestation in the Federal Law Gazans. "

Article 20

Amendment of the University Act 2002

The University Act 2002, BGBl. I n ° 120, as last amended by the Federal Law BGBl. I No 74/2006, is amended as follows:

(1) The following paragraph 7 is added to § 15:

" (7) The universities are subject to the participation and financial controlling according to § 15b of the Federal Budget Act-BHG, BGBl. No. 213/1986. '

(2) At the end of section 22 (1) (16), the point shall be replaced by a stroke; the following Z 17 shall be added:

" 17.

the establishment of a planning and reporting system designed to comply with the reporting requirements by the universities in accordance with the statutory provisions and the requirements of the Federal Minister of Finance with regard to the establishment of a Participation and financial controlling are guaranteed. "

Article 21

Amendment of the Federal Museum of Museums-Act 2002

The Federal Museums Act 2002, BGBl. I n ° 14, as last amended by the Federal Law BGBl. I n ° 136/2004 and the Federal Ministries of State Law 2007, BGBl. I n ° 6, shall be amended as follows:

1. § 3 para. 1 second sentence reads:

" The supervision shall relate to compliance with the Laws and regulations as well as in particular those laid down in § 2 para. 3 Principles . "

2. The following sentence shall be added to section 3 (1):

"The Federal Minister for Education, the Arts and Culture is empowered to adopt the regulations required in the performance of this supervision, in particular the reporting system."

3. § 5 (4) first and second sentence are:

" The Federal Government shall pay the Federal Government's institutions listed in § 1 for the expenses incurred by them in the performance of their cultural policy mandate, as from 1 January 2008. January 2005 an annual basic settlement of EUR 90.511 million in the ratio of 69,733 million euros for the federal museums and of 20,778 million euros for the Austrian National Library. The annual base rate of EUR 90.511 million will be increased from 1 January 2010. January 2008 by € 6,000 million annually. "

4. In § 5, para. 4, fourth and fifth sentence, the word shall be "Federal Museums" through the phrase "Institutions of the Federal Government enumerated in § 1" replaced.

5. The following paragraph 7 is added to § 5:

" (7) The Federal Minister for Education, the Arts and Culture concludes with the agencies listed in § 1 of the Federal Government Framework Agreement for the duration of three years, through which the cultural policy order to secure the Federal Government's The state and the activities of the institutions will be specified. "

6. § 15 (1) and (3); the previous subsections (2) and (4) have been given the names "(1)" and "(2)" .

7. In the new § 15 para. 1 the word order shall be "in accordance with paragraph 1" through the phrase "pursuant to § 5 (4)" replaced.

8. It will
in § 2 (3), § 5 (1), first and fourth sentence, and (4), § 8 (1), and § 21 Z 1, Z 2, Z 3 and Z 4, the phrase "the Federal Minister" through the phrase "the Federal Minister of the Federal Republic of Germany" ,
in § 3 (1), first sentence, § 6 (3), § 7 (3), section 10 (2), § 11 (1) and § 16 (2), the phrase " of the Federal Minister " through the phrase "the Federal Minister of the Federal Republic of Germany" , in Section 3 (3), the phrase "The Federal Minister" through the phrase "The Federal Minister",

in § 5 (4) the word "He" through the turn "You/He",
§ 6 para. 1, first half sentence, § 7 para. 2 and § 16 para. 1 the word order in each case "The Federal Minister" through the phrase "Die/Der Bundesminister/in" ,
in Section 6 (1) (1) (3.1) and (3.2) and (7) (1), (1), (5) and (6), "from the Federal Minister" through the phrase "from the Federal Minister of the Federal Republic of Germany" ,
in § 6 (1) Z 3.1, § 6 (4), § 8 (1), § 10 (6), § 16 (3) and § 21 Z 8, 9 and 10 the phrase "the Federal Minister" through the phrase "the Minister of the Federal Republic of Germany"
replaced.

Section 3 (2) reads as follows:

" (2) The Federal Minister for Education, the Arts and Culture is entitled to carry out verifications and to consult the documents requested by him/her in the performance of his/her duty of supervision. Each Federal Museum is obliged to provide the Federal Minister for Education, the Arts and Culture with all relevant information, to submit business pieces and documents relating to the objects he/she has designated and to submit to him/her on the basis of surveys. "

10. In § 2 (3), § 3 (1), first sentence as well as (3), § 5 (1), first sentence and fourth sentence, as well as (4), § 6 (1), first half sentence, Z 3.1 and Z 3.2, as well as (3) and (4), § 7 (1) Z 1, 5 and 6, and (2) and (3), § 8 (1), § 10 (2) and (6), § 11 (1). 1, § 12, § 16 (1), (2) and (3) as well as § 21 Z 1, 2, 3, 4 and 10, the phrase shall be "Education, science and culture" through the phrase "Education, art and culture" replaced.

(11) The following paragraphs 3 and 4 are added to § 22:

"(3) § 3 para. 1 second and third sentence, § 5 para. 4 first and second sentence, § 5 para. 4 fourth and fifth sentence in each case with regard to the phrase" institutions of the federal government listed in § 1 ", § 5 (7) and § 15 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter 1. Jänner 2007 in force. At the same time, the previous paragraphs 1 and 3 of § 15 are repeal. § 3 (1), last sentence, and § 5 (7) are in the period 1. January 2007 to February 28, 2007, with the proviso that it should be "the Federal Minister for Education, Science and Culture" instead of "die/the Federal Minister for Education, Art and Culture".

(4) § 2 (3), § 3 (1), first sentence, para. 2 and 3, § 5 (1), first sentence and fourth sentence, § 5 (4) with regard to the name of the Federal Minister, § 6 para. 1, first half sentence, Z 3.1 and 3.2, § 6 para. 3 and 4, § 7 para. 1, 2 and 3, § § 6 (1). 8 (1), § 10 (2) and (6), § 11 (1), § 12, § 16 (1), (2) and (3) and § 21 Z 1, 2, 3, 4, 8, 9 and 10 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter into force on 1 March 2007. "

Article 22

Amendment of the Federal Theatterment Act

The Federal Act on the reorganization of the Federal Theatre (Bundestheater Organisation Act-BThOG) and the Federal Act, which amelaths the Federal Finance Act 1998, BGBl. I n ° 108/1998, as last amended by the Federal Law BGBl. I n ° 136/2001 and the Federal Ministries of State Law 2007, BGBl. I n ° 6, shall be amended as follows:

1. After the description of the outline " Article 1 " the following heading shall be inserted:

Federal Law on the reorganization of the Federal Theatre (Bundestheaterorganisationsgesetz-BThOG)

2. In § 3 (1) and (3), § 12 (3), § 13 (9) Z 13, § 18 (2) and § 32 Z 1 and 10, the word shall be "Federal Chancellor" through the phrase "Federal Minister for Education, Arts and Culture" replaced.

3. In § 3 (5), § 13 (6) and § 32 (Z 2), the word order shall be "the Federal Chancellor" through the phrase "the Federal Minister for Education, Arts and Culture" replaced.

4. In § 3 (7) and § 13 (3) (1) and (2), (4) (1) and (2) and (12), the word shall be given in each case "from the Federal Chancellor" through the phrase "From the Federal Minister for Education, the Arts and Culture" replaced.

5. § 4 (1) Z 4 reads:

" 4.

maintenance and production measures on the properties and buildings transferred to the fruit consumption; "

6. In Section 7 (2), the amount shall be: "133.645 million euros" through the phrase "EUR 133.645 million in 2007 and EUR 138,645 million from 2008 onwards" replaced.

7. § 7 (4) reads:

" (4) Bundestheater-Holding GmbH, in agreement with the stage companies, has to reimburse the Federal Minister for Education, the Arts and Culture for the allocation of funds pursuant to para. 2 and 3. The Federal Minister for Education, the Arts and Culture decides on the allocation of funds. The funds shall be transferred to the companies in advance on a monthly basis, in accordance with the requirements. "

8. In Article 12 (3), the following sentence shall be inserted after the first sentence:

"The first reorder can be made without a call for tenders."

9. In Section 13 (3) (4) (4), (4) (4) and § 32 (5) Z 5, the word order shall be "Federal Minister for Education and Cultural Affairs" by the word "Federal Chancellor" replaced.

10. In § 17 (1) the word "Federal Chancellery" through the phrase "Federal Ministry of Education, Arts and Culture" and the phrase "the Federal Chancellor" through the phrase "the Federal Minister for Education, the Arts and Culture" replaced.

11. In accordance with § 21, the following § 21a and title shall be inserted:

" Special data transmission

§ 21a. (1) The companies are obliged to:

1.

To the Federal Chancellor and the Federal Minister of Finance, to submit anonymized and aggregated data relating to the employment relationship of the employees to which the Bundestheaterpensionsgesetz applies, and to the officials according to § 17, insofar as this is necessary for the performance of the tasks assigned to them by law with regard to these employees and officials and for the control of expenses to be borne by the Federal Government pursuant to Article 21 (3), and

2.

the Federal Minister of Finance, the data required for the preparation of the Federal proposal and the Federal Financial Statements and for the control of the contribution to be paid in order to cover the pension expenditure as referred to in paragraph 2 shall be: ,

(2) The data to be transmitted and the type of transmission shall be determined by the Federal Chancellor in agreement with the Federal Minister of Finance by Regulation. "

12. The previous text of section 31a is given the sales designation "(1)" ; the following paragraph 2 is added:

" (2) There are 1. Jänner 2007 § 7 (2) and (4) as well as 1 March 2007 § § 3, 4, 12, 13, 17, 18 and 32 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, in force. "

13. In § 32 Z 4, the word order shall be "for work, health and social affairs" and in Z 7 the phrase "for Economic Affairs" through the phrase "for business and work" replaced.

Article 23

Amendment of the Federal Act concerning the reorganization of federal sports facilities

The federal law on the reorganization of the federal sports facilities-BSEOG, BGBl. I n ° 149/1998, as last amended by the Federal Ministries of the Federal Republic of Germany in 2007, BGBl. I n ° 6, shall be amended as follows:

1. In Section 5 (3), the quote shall be: " § § 11 to 13 of the Federal Sports Promotion Act, BGBl. No 2/1970 " by quoting " § 1 paragraph 3 Z 4 and Section 4 of the Federal Sports Promotion Act 2005-BSFG, BGBl. I n ° 143 " replaced.

2. In Section 7 (2) (2) (2), the phrase "from the Federal Minister for Education and Cultural Affairs" through the phrase "From the Federal Minister for Education, the Arts and Culture" replaced.

3. In § 10 (1) the amount shall be "37,5 million Schilling" by the amount "2.885 million euros" replaced.

4. In accordance with § 20, the following § 20a and title shall be inserted:

" In-force pedals, transitional provisions

§ 20a. 1. March 2007 § 7 para. 2 and § 21 Z 4 and with 1. Jänner 2008 § 10 in the version of the Federal Law BGBl. I No 24/2007 in force. For the period from 1 August 2007 to 31 December 2007, the Federal Government of the "Bundessporteinrichtungen Gesellschaft mbH" (Bundessporteinrichtungen Gesellschaft mbH) has in addition to the grant pursuant to § 10 (1) of the Federal Law Gazette (BGBl) version. I n ° 149/1998 to provide a grant of EUR 80 000. '

5. In § 21 Z 4, the word order shall be "for work, health and social affairs" through the phrase "for business and work" replaced.

Section 5

Environment

Article 24

Amendment of the Waste Disposal Act

The Old Load Relief Act, BGBl. No 299/1989, as last amended by the Federal Law Gazette (BGBl). I n ° 136/2004, shall be amended as follows:

1. In Art. 11 (2) At the end of Z 6, the point shall be replaced by a dash, and the following Z 7 shall be added:

" 7.

for the financing of replacement measures or emergency measures in the case of administrative contracts in accordance with § 73 or § 74 AWG 2002. "

2. Art. I § 12 para. 4, first sentence reads:

" In the event that the budgetary arrangements in 2007 and 2008 are based on financial resources for the financing of replacement measures in accordance with § 4 of the VVG in the case of contaminated sites or of replacement measures or emergency measures in the case of administrative police The Federal Minister for Agriculture, Forestry, the Environment and Water Management is authorized to use up to 7.5 million euros per year from the funds of the Altlaste contributions. "

3. The Art. VII is added to the following paragraph 16:

" (16) § 11 para. 2 and § 12 para. 4 in the version of the Federal Law BGBl. I n ° 24/2007 will enter into force on 1 June 2007. '

Article 25

Amendment of the Environmental Promotion Act

The Environmental Promotion Act (UFG), BGBl. No. 185/1993, as last amended by the Federal Law BGBl. I No 112/2005, shall be amended as follows:

1. It will
(a) the heading " 1. Section: " by the heading " 1. Section " ,
(b) the heading " II. Section: " by the heading " 2. Section ",
(c) the heading " III. Section: " by the heading " 3. Section ",
d) the heading " IV. Section: " by the heading " 4. Section " and
(e) the heading " V. Section " by the heading " 5. Section "
replaced.

2. In Section 6 (2d), the following sentence shall be inserted after the second sentence:

"In 2007, an additional 10 million euros and an additional 20 million euros will be made available in 2008."

3. § 28 Z 3 lit. d in the version of the Federal Law BGBl. I No 112/2005.

4. In § 35 (1), in the first sentence after the word order "a post" the phrase "a total of 45 million emission reduction units" inserted.

5. The title of the 6. Section is:

" 6. Section

FINAL PROVISIONS "

6. § 49 becomes the section of the paragraph "Full Education" .

7. The section headings before § § 50 and 51 are deleted.

8. § 50 becomes the section of the paragraph "Personnel Transition" .

9. In accordance with § 53 (11), the following paragraph 12 is added:

" (12) The section headings, § 6 (2d) third sentence, § 35 (1) first sentence as well as the headings for § 49 and § 50 in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, enter 1. Jänner 2007 in force. At the same time § 28 Z 3 lit. d in the version of the Federal Law BGBl. I n ° 112/2005 and the section headings before § 50 and § 51. "

6.

Labour market, public economy

Article 26

Change of Labour Market Policy-Finance Law

Labour Market Policy-Finance Law, BGBl. No. 315/1994, as last amended by the Federal Law BGBl. I n ° 114/2005, shall be amended as follows:

1. In § 6 (3), the term " "2007" by the expression "2009" replaced.

(2) The following paragraph 30 is added to § 10:

" (30) § 6 (3) in the version of the Budgetbegleitgesetz 2007, BGBl. I n ° 24, occurs with 1. Jänner 2007 in Kraft. "

Article 27

Amendment of the Federal Railways Act

The Federal Railways Act, BGBl. No 825/1992, as last amended by the Federal Law BGBl. I No 125/2006, is amended as follows:

In Article 52, the following paragraph 2a is inserted after paragraph 2:

" (2a) All companies which employ staff for which the federal government has to bear the costs of retirement pursuant to para. 2 shall be obliged to:

1.

The Federal Chancellor, the Federal Minister of Finance and the Federal Minister of Transport, Innovation and Technology, anonymized and aggregated those data directly related to the service relationship of these employees. to provide an essential condition for the performance of the tasks assigned to them in respect of these employees and for the control of the effort to be borne by the Confederation in accordance with paragraph 2; and

2.

the Federal Minister of Finance, the data required for the preparation of the Federal proposal and the Federal Financial Statements and for the control of the contribution to be paid in order to cover the pension expenditure pursuant to paragraph 3, to the To be made available.

The Federal Chancellor, in agreement with the Federal Minister of Finance and the Federal Minister for Transport, Innovation and Technology, shall lay down the data to be transmitted and the type of transmission by means of a regulation. "

Fischer

Gusenbauer