Key Benefits:
161. Federal Law, with which the Income Tax Act 1988, the EU withholding tax law, the Corporate Tax Act 1988, the Reformation Tax Act, the Soil Estimation Act 1970, the inheritance and gift tax law 1955, the Motor Vehicle Tax Act 1992, the Electricity Tax Act, the Federal Tax Code, the Tax Executive Order, the Finance Criminal Law, the Alcohol Tax Act, the Tobacco monopoly Act 1996 and the Customs Law Implementing Act are amended- Amendment of the Tax Change Act 2005 (AbgÄG 2005)
The National Council has decided:
Article 1
Amendment of the Income Tax Act 1988
The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 115/2005, shall be amended as follows:
1. In § 2 para. 2b the Z 3 reads:
| " 3. |
In the following cases, the accounting limit and the yield limit shall not apply in so far as the positive income or the total amount of income is included: |
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profits from a school leave pursuant to § 36 para. 2, |
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profits accruing in the event of a bankruptcy procedure or a judicial compensation procedure; |
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Capital gains and profit gains, which are profits from the sale and the abandonment of businesses, sub-firms and co-entrepreneurs, |
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Remediation gains, which are profits arising from the increase in operating assets resulting from a total or partial cancellation of debts for the purpose of remediation, |
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Liquidation gains within the meaning of Section 19 of the Corporate Tax Act 1988. " |
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2. In § 3 (1) Z 10, the lit. b:
| " (b) |
The most-favoured foreign activities are the construction, assembly, assembly supervision, commissioning, repair and maintenance of plants, personnel status on the occasion of the construction of plants by other domestic plants, as well as the planning, Advice and training, insofar as all these activities relate to the construction of plants abroad, as well as the search for and the extraction of natural resources abroad. " |
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3. In Section 4 (4) (4) (4), the following sentences are added:
" The condition is that the allowance is shown in the tax declaration at the place provided for this. A correction of incorrect or forsaken registration is possible until the entry of the legal force of the appellate. "
4. § 4 (4) (4a) is amended as follows:
(a) In lit. b shall be inserted after the first sentence:
" As research expenditure of the reference period, account must be taken of:
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Research expenses within the meaning of this paragraph, and |
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Research expenses in the sense of Z 4, for which a research grant or a research premium according to § 108c has been claimed. " |
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(b) The last sentence shall be added:
"Z 4 penultimate and last sentence are to be applied."
5. In Section 4 (4) of the Z 4b, the last sentence is added:
"Z 4 penultimate and last sentence are to be applied."
6. In Section 4 (4) (8) (8), the last sentence is added:
"Z 4 penultimate and last sentence are to be applied."
7. In § 4 (4) Z 10, the last sentence shall be added and the following sentences shall be added:
" The educational allowance can be asserted-also out-of-balance-sheet. Where expenses for which an educational allowance has been claimed are remunerated, the amount to be used as the operating income shall be increased by the percentage claimed for the amount of the education allowance. Z 4 penultimate and last sentence are to be applied. "
8. In § 6 Z 6 lit. c is the last sentence:
"The taxable person shall indicate that increases in value have occurred in the rest of the EU/EEA area, these shall be deducted from the disposal value or the withdrawal value."
9. In § 19 (1) the third sentence reads as follows:
"Repayments of pensions, on the terms of which they are subject to a modest consultation, as well as repayments in the insolvency proceedings shall be deemed to have been received in the calendar year for which the claim is made."
10. In § 20 (1) the Z 5 reads:
| " 5. |
Cash and non-cash benefits, the granting or acceptance of which is punishable by a court sentence, as well as a loss of association fines in accordance with the law on the responsibility of the association. " |
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11. In § 24 (6) Z 2 the following sentence is added:
" The existence of this condition shall be assessed on the basis of an expert medical opinion of a general and court-certified expert to be provided by the taxpayer, unless there is a medical Assessment by the social insurance institution responsible for the taxable person. "
12. In § 26 Z 7, the lit. c:
| " (c) |
Amounts which are due to the law of the company or similar statutory provisions by the transfer of claims or performance obligations to a domestic legal successor or to the obligation of the company to foreign institutions within the meaning of § 5 Z 4 of the Pensionskassengesetz (Pensionskassengesetz) are made if the repurchase is excluded and the benefits under the company law or comparable regulations are deductions and benefits in accordance with § 25 " |
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(13) In § 35, the following paragraph 8 is added:
" (8) The Federal Office of Social Affairs and the Disabled has, with the express consent of the person concerned, the competent tax office and the employer, the references from a statutory social security system or pensions of a local authority in the In accordance with Article 25 (1) (1), (1), (3) or (4), the data shall be transmitted electronically by the Federal Office for Social Affairs and the Disabled and shall be transmitted electronically for the consideration of free amounts within the meaning of paragraphs 1 to 3 and 7. The transmission of the said data shall also be permissible with regard to those persons who have already applied for a free amount within the meaning of paragraphs 1 to 3 and 7. The data transfer shall be replaced by the proof referred to in paragraph 2 and the certificate pursuant to § 62 Z 10 for the taxable person concerned. The use of this data may only take place for this purpose. Data that is no longer needed is to be deleted. "
14. § 36 together with headline reads:
" Tax fixing at school leaving in the context of insolvency proceedings
§ 36. (1) Where profits are included in the income of a taxable person from a debt relief, the tax determination shall be made in the cases referred to in paragraph 2 in accordance with the conditions laid down in paragraph 3.
(2) The profits resulting from the debt relief shall be those which have been incurred by:
| 1. |
Compliance with the compensation quota after the conclusion of a judicial compensation within the meaning of the equalisation order or by |
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| 2. |
Fulfilment of a compulsory payment (§ § 140ff of the bankruptcy order) or by |
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| 3. |
Fulfillment of a payment plan (§ § 193ff of the bankruptcy order) or by granting of a residual debt exemption after the execution of a levies procedure (§ § 199ff of the bankruptcy order). |
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(3) The following shall apply to the tax fixing:
| 1. |
It is necessary to calculate the tax on the income, both inclusive and exclusively, of the profits resulting from the school leaving, and to determine the difference between the income. |
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| 2. |
The percentage of the difference determined in accordance with Z 1 shall be the percentage corresponding to the school's leave (100% minus the quota). |
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| 3. |
The amount determined in accordance with Z 2 shall be deducted from the tax resulting from the income, including the profits resulting from the school leaving. " |
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15. In § 37 (5) Z 2 the following sentence is added:
" The existence of this condition shall be assessed on the basis of a medical opinion delivered by the taxable person of a generally appointed and court-certified expert, unless it is a medical Assessment by the social insurance institution responsible for the taxable person. "
16. In § 69 the paragraph 6 reads:
" (6) The paying agency shall, in the following cases, take account of the references in the assessment procedure up to 31 December 2008. To issue a payroll (§ 84) in the following calendar year and to submit it to the tax office of the company's premises:
| 1. |
In the event of insolvency loss due to the insolvency default fund, as well as |
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| 2. |
in the case of a payment by the masseur in order to meet the service requirements which have not been transferred to the insolvency default fund, the payment of a quota. In this case, the issue of a payroll shall not be issued if the remuneration does not exceed 100 euros. In this payroll, the one in determining the payout amount is in accordance with § 67 para. 8 lit. g calculated payroll tax, insofar as it does not apply to remuneration within the meaning of § 67 para. 3, 6 or 8 lit. e or f is not to be considered as an eligible payroll tax. " |
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17. In § 84 (1) the Z 3 reads:
| " 3. a) |
By way of derogation from the date of transmission according to Z 2, a payroll should be sent at the end of the service relationship until the end of the following month. |
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| b) |
By way of derogation from the date of transmission according to Z 2, a payroll is to be sent at the opening of a bankruptcy on the employer's assets by the end of the second month following the date of the second month. In this case, a payroll is to be issued up to the day of the opening of bankruptcy, in the case of a connection bankruptcy up to the date of the opening of the compensatory opening. The Federal Minister of Finance is authorized, in agreement with the Federal Minister for Economic Affairs and Labour, to obtain additional data for the determination of the claims under the insolvency law on payment of wages by means of a regulation for this payroll. shall be laid down. The payroll is from the tax office of the permanent establishment (§ 81) or the competent and locally responsible health insurance institution (§ 23 para. 1 ASVG) to the offices of IAF-Service GmbH pursuant to § 5 (1) of the Insolvency Law on the Law of the Insolvency Law (Insolvency) to be made available electronically. " |
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18. § 94 shall be amended as follows:
a) In Z 6 lit. (c) the third and fourth sub-lines and shall be added as the fifth indent:
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a liberated private foundation within the meaning of Section 6 (4) of the German Corporate Tax Act 1988, |
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a supply or support institution of a public-law body, or |
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a corporation exempted from unlimited tax liability within the scope of a company which is also exempt from tax (Section 45 (2) of the Federal Tax Code) " |
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(b) In Z 10, the second indent shall be deleted and the following Z 11 shall be added:
| " 11. |
In the case of capital gains within the meaning of § 93 (2) (1) (a), (b), (c) and (e), § 93 (2) (3), § 93 (3) and 93 (4) (1), (2) and (4), which are not covered by § 5 Z 6 or not under § 7 (3) of the Corporate Tax Act 1988. Private foundation. " |
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19. In § 95 para. 4 Z 1 the first sentence reads:
" In the case of capital gains, the distribution of which shall be decided by a corporation or the benefit thereof by a private foundation not covered by Section 5 (6) of the Corporate Tax Act 1988, on that day, which shall be the date of the payment is determined. "
20. In § 96 (2), the word sequence shall be replaced by "Finanzamt Wien 23" the phrase "Finanzamt Wien 1/23."
21. In § 98 (1) (3), the first sentence reads:
" Income from industrial operations (§ 23),
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for which an establishment is maintained within the territory of the country; or |
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for which a permanent representative is appointed within the country, or |
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in the case of assets immovable within the country. " |
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22. In § 100 (4), the end of Z 2 is replaced by a point of a point.
23. In § 108b (1), the Z 3 reads:
| " 3. |
In the case of a fund-linked life insurance, the technical provisions, with the exception of premium income, the provision for insurance cases not yet uncovered and the additional technical provisions for the insurance sector, must be provided for: Minimum benefits guaranteed at least 75% with shares in accordance with the provisions of Sections I or I. a. of the domestic capital investment funds formed in 1993 or in shares in the EEA capital investment funds which comply with the provisions of Directive 85 /611/EEC, the capital investment funds being covered by the The assessment provisions of § § 23d and 23e of the Investment Fund Act 1993 must be fulfilled. " |
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24. In § 108c the para. 3 reads:
" (3) The premiums can only be claimed after the end of the respective marketing year, but at the latest until the legal force of the income tax, corporation tax or permanent position modesty (§ 188 of the Federal Tax Code). "
25. In § 108f (4), the following sentence shall be replaced by the first two sentences:
" The premiums can only be claimed after the end of the respective marketing year, but at the latest until the legal force of the relevant income tax, corporate income tax or permanent position (§ 188 of the Federal Tax Code). "
26. In § 124b Z 110 the last sentence is:
" The declaration shall be made by the end of that calendar year in which a free transfer in the form of a living or a transfer or use within the meaning of the second and third sub-sections of Section 24 (6) (2) of the Z 2 Federal law before BGBl. I No 180/2004. '
27. In § 124b the following Z 127 to 132 are added:
| " 127. |
§ 2 para. 2b Z 3, § 4 paragraph 4 Z 4a lit. b, § 24 paragraph 6 Z 2, § 36 and § 37 paragraph 5 Z 2, in each case in the version of the Federal Law BGBl. I n ° 161/2005, shall be applied for the first time in the case of the apportionment for the calendar year 2006. |
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| 128. |
§ 3 paragraph 1 Z 10 in the version of the Federal Law BGBl. I No 161/2005 shall apply if: |
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the income tax is assessed, for the first time in the case of the apportionment for the calendar year 2006. |
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the income tax (payroll tax) is deducted by deductions or is fixed by apportionment, for the first time in the case of payroll periods ending after 31 December 2005. |
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| 129. |
4 (4) (4) (4a), § 4 (4) (4) (4b), § 4 (4) (4) (8) and § 4 (4) (10) (10) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 161/2005 shall be applied for the first time in the case of the apportionment for the calendar year 2005. |
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| 130. |
Section 19 (1) in the version of the Federal Law BGBl. I n ° 161/2005 is for the first time applicable to bankruptcals which will be opened after 31 December 2005. § 69 (6) and Section 84 (1) (3) of the Federal Law Gazette (BGBl). I n ° 161/2005 are to be applied for the first time to pay slips which relate to the calendar year 2006. |
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| 131. |
§ 98 in the version of the Federal Law BGBl. I n ° 161/2005 shall be applied for the first time in the case of the apportionment for the calendar year 2006. For buildings and buildings used for operating purposes, in which up to the entry into force of the Federal Law BGBl. I n ° 161/2005 were not to be covered by Article 98 (3), the following shall apply when leaving the operating assets: |
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| a) |
If a sale is made at a time when the application of § 98 Z 7 would be outside the speculation period, the difference between the carrying amount of the book shall be 1. January 2006 and the higher mean value of the 1. January 2006 shall be deducted from the capital gain; however, this shall not result in any loss of disposal. |
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| b) |
In the case of a withdrawal, the difference between the carrying amount of the book shall be 1. January 2006 and the higher mean value of the 1. January 2006 to withdraw from the extraction profit; however, this must not result in a loss of extraction. |
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| 132. |
§ 108c (3) and § 108f (4), respectively as amended by the Federal Law BGBl. No 161/2005, shall apply for the first time to premiums relating to the marketing year to be recorded at the 2006 apportionment. " |
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Article 2
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 No 34/2005, shall be amended as follows:
1. In Section 6 (3), the phrase shall be replaced by the phrase "not more than 15%" the phrase "directly or indirectly at most 15%" .
Section 9 (1) reads as follows:
" (1) The paying agency has to pay the EU withholding tax until 31 May of each year to the tax office responsible pursuant to Section 96 (2) of the Income Tax Act 1988 and electronically a declaration under the Financial Online Regulation 2002 in the Financial Online procedure in which the EU withholding tax is to be broken down in accordance with the Member States in which the beneficial owners (tax debtors) are deemed to be resident in accordance with the identity and residence verification in accordance with § 3. "
Article 3
Amendment of the Corporate Tax Act 1988
The Corporation Tax Act 1988, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I No 93/2005, shall be amended as follows:
1. In § 2 para. 2 Z 4, the first half sentence reads:
"The dismissal of financial resources which are not covered by Section 21 (2) but from which income within the meaning of Section 27 (1) (1) (3) to (5) of the Income Tax Act 1988 is referred to,"
2. In § 9 (3) fifth indent, the first sub-division reads:
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In Annex 2 to the Income Tax Act 1988, in the respectively applicable version, the domestic legal forms covered by the sub-lines 1 to 4 are comparable to those of similar companies and " |
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(3) § 10 is amended as follows:
(a) In paragraph 1, the first two sentences are:
" Participation income is exempt from corporate income tax. Participation yields are: "
(b) In paragraph 3, the following Z 5 shall be added:
| " 5. |
If an international share of the cartons is created by laying down the seat of the body in which the holding is held abroad, the tax neutrality does not extend to the difference between the carrying amount and the higher Partial value at the time of seat laying. Where an international voyage participation is not declared to be an option in favour of tax effectiveness, where the seat of the body in which the shareholding is held is subject to domestic participation, the higher partial value shall apply in the case of the When the seat is laid down as a book value. " |
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4. In Section 12 (1), the Z 4 reads:
| " 4. |
Cash and non-cash benefits, the granting or acceptance of which is punishable by a court sentence, as well as a loss of association fines in accordance with the law on the responsibility of the association. " |
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5. In Section 13 (3) (1), the following seventh indent shall be added:
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Capital gains within the meaning of § 93 (4) (1), (2) and (4) of the Income Tax Act 1988, " |
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6. In § 19 (3), the first sentence reads:
"(3) The tax period shall not exceed three years, in the cases of liquidate in the insolvency proceedings, not five years."
7. § 21 shall be amended as follows:
(a) In paragraph 1 Z 2 lit. b is the first sentence:
"In the case of taxable persons not covered by Z 3 in respect of the place of establishment in accordance with the provisions of the commercial law, there is an obligation to manage the accounts, all income shall be treated as a commercial income."
(b) In paragraph 1, the following Z 3 shall be added:
| " 3. |
In the case of limited taxable persons, which are comparable to domestic entities subject to § 7 (3), Section 7 (3) shall apply to premises and immovable property. " |
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(c) In paragraph 2, in the second sentence, the word order shall be replaced by "It does not apply" the phrase "This does not apply" .
(d) In paragraph 2 (3), the fourth and fifth lines shall be added and the following sixth indent shall be added:
| "- |
a provision or assistance institution of a public-law corporation; |
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the income from capital assets (Section 27 of the Income Tax Act 1988) of a private foundation not covered by § 5 Z 6, or |
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a taxable person exempted from the unlimited tax liability in the context of an operation also exempt from tax (§ 45 para. 2 of the Federal Tax Code) " |
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8. § 24 is amended as follows:
(a) In paragraph 3 (1), the second sentence shall be:
"The corporate tax declaration for unrestricted taxable persons shall be transmitted electronically."
(b) In paragraph 4, the first sentence and the Z 1 are:
" For unrestricted taxable domestic corporations and these comparable unrestricted taxable foreign entities, the following shall apply:
| 1. |
For each full calendar quarter of the existence of the unrestricted tax liability, it is a minimum tax of 5% of a quarter of the statutory minimum level of basic or capital stock (§ 7 of the German Stock Corporation Act 1965, § 6 of the GmbH Act and Article 4 of Regulation (EC) No 2157/2001 on the Statute for a European Company (SE), OJ L 327, 30.12.2001, p. No. OJ L 294, 10.11.2001 p. 1). If a statutory minimum level of capital is missing in the case of foreign entities, or if it is lower than the statutory minimum height according to § 6 of the GmbH Act, § 6 of the GmbH Act is authoritative. If the legal form applicable to the minimum tax changes during a quarter of a calendar year, the legal form existing at the beginning of the calendar quarter shall be decisive for this. " |
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(c) In paragraph 4, the Z 4 and the Z 5 shall be replaced by Z 4.
9. According to § 24, the following heading and a new § 24a is inserted:
" Special rules for groups of undertakings
§ 24a. (1) 1. The result of each unrestricted taxable group member (§ 9 para. 2) is informed (§ 92 para. 1 lit. (b) the Federal Tax Code. In this communication, the following shall be discussed:
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Your own income pursuant to § 9 para. 6 Z 1, |
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the losses to be taken into account for non-unlimited taxable foreign group members, where there is a sufficient financial link, as well as any losses that might be retaxed, |
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the domestic taxes to be applied, |
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the eligible foreign taxes, |
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the taxable minimum tax (para. 4 Z 2) and |
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the division of the result to be attributed by the group member to the co-participants of a participating community directly parent to the group member. |
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| 2. |
The result of the group carrier (§ 9 para. 3) or of the main participant of a participating community as a group carrier is with communication (§ 92 para. 1 lit. (b) the Federal Tax Code. In this communication, the following shall be discussed: |
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Your own income pursuant to § 9 para. 6 Z 2, second sentence, |
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the losses to be taken into account for non-unlimited taxable foreign group members, where there is a sufficient financial link, as well as any losses that might be retaxed, |
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the domestic taxes to be applied, |
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the eligible foreign taxes and |
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the taxable minimum tax (para. 4 Z 2). |
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(2) The notice of determination referred to in paragraph 1 shall be issued to the respective group member, the group carrier and, in the case of a participating community directly parent to the group member, to the minority party. The notice of determination is the basis for the determination of corporation tax in the group carrier.
(3) The corporation tax is assessed after the end of the calendar year (assessment period) according to the group income attributable to the group carrier (Section 9 (6) (2) (2)). The group income is as follows:
| 1. |
In the case of group carriers within the meaning of section 9 (3), first to fifth instalments, by aggregation of one's own income, with the results of the group members to be attributed in the respective year of assessment, taking into account the special expenditure. |
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| 2. |
In the case of all participants in a participating community within the meaning of section 9 (3) sixth division by aggregation of the co-participant's own income with the proportion of each falling share of the results of the group members. taking into account the special expenditure. |
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| The resulting corporate tax liability shall be subject to domestic taxes, creditable foreign taxes, and taxable minimum taxes (para. 4) wholly or in the case of a particialcommunity to be counted pro rata. With the release of the corporation tax certificate, it is to be expected until all the notice of the arrest has been issued in the sense of paragraph 1. |
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(4) In the group of companies, the following shall apply to the minimum tax:
| 1. |
A minimum tax is to be calculated for each minimum taxable group member and the group carrier and paid by the group carrier if the total income in the group of companies is not sufficiently positive. The total income in the group of companies is then not sufficiently positive if it is less than the amount which applies to all the minimum taxable group members and the minimum taxable group carrier pursuant to Article 24 (4) (4) (1) to (3) This is the result. |
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| 2. |
Minimum taxes from time periods prior to the effective date of the group are the financially sufficiently involved group member or to the group carrier at that level, which would be creditable to the income derived from the group member's own income. The participating group member shall forward the calculated minimum tax jointly with the own income of that period in which the allocation has been made. " |
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10. In § 26c the following Z 10 is added:
| " 10. a) |
§ 10 sec. 3 Z 5 and § 24 paragraph 3 Z 1 in the version of the Federal Law BGBl. I 161/2005 are to be applied for the first time in the case of the apportionment for the calendar year 2006. |
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| b) |
§ 21 in the version of the Federal Law BGBl. I n ° 161/2005 shall be applied for the first time in the case of the apportionment for the calendar year 2006. For buildings and buildings used for operating purposes, in which up to the entry into force of the Federal Law BGBl. I n ° 161/2005, no income pursuant to section 98 (3) of this Act or the last sentence of Section 4 (1) of the Income Tax Act 1988 shall be deemed to have fallen, shall be deemed to have been sold at a time when the application of § 98 Z 7 is not applicable the period of speculation (Section 30 of the Income Tax Act 1988) would be the difference between the carrying amount of the book and the 1. January 2006 and the higher mean value of the 1. January 2006 shall be deducted from the capital gain; however, this shall not result in any loss of disposal. |
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| c) |
Section 24 (4) in the version of the Federal Law BGBl. I n ° 161/2005 is for the first time for periods after 31 December 2005. Jänner 2006. |
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| d) |
Section 24a (1) and (2) shall apply for the first time to results attributable to a marketing year ending in the calendar year 2005, or to a marketing year ending in the calendar year 2005. |
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| e) |
§ 24a (3) and (4) in the version of the Federal Law BGBl. I n ° 161/2005 shall be applied for the first time in the case of the apportionment for the calendar year 2005. " |
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Article 4
Amendment of the Reformation Tax Act
The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. I No 180/2004, shall be amended as follows:
1. § 3 (1) Z 2 reads:
| " 2. |
To the extent that the tax law of the Republic of Austria is incurred in respect of the acquired assets, the following shall apply: |
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The acquired assets shall be set with the common value. |
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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 re-establishment within the meaning of this Federal Law or under § 6 Z 6 of the Income Tax Act 1988, the continued book values 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. " |
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2. In § 5 (7) Z 1 and Z 2 the position of the quotation shall be replaced by "§ 1 para. 1 Z 4" the citation "§ 1 (1)" .
3. In § 5 para. 7 Z 2, § 9 paragraph 4 Z 2, § 20 Abs. 7 Z 2, § 25 Abs. 3 Z 2, § 30 Abs. 3 Z 2, § 34 Abs. 3 Z 2 and § 38d Paragraph 4 Z 2, the word sequence shall be replaced by the following: "the higher partial value shall apply" in each case the phrase "if no option has been declared for them in favour of tax effectiveness, the higher partial value" shall apply. " .
4. In Section 7 (1) (2), the word order shall be deleted "domestic assets shall always be treated as operating assets of a trader logged in." and at the end of the attachment comes to the point of the line point an inversion.
Section 9 (1) reads as follows:
" (1) The following shall apply to the following legal successor:
| 1. |
You shall continue the accounting values relevant to the conversion date within the meaning of § 8. |
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| 2. |
To the extent that the tax law of the Republic of Austria is incurred in respect of the acquired assets, the following shall apply: |
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The acquired assets shall be set with the common value. |
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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 , the updated book values or the cost of the acquisition must be made prior to 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 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. |
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| 3. |
Section 8 (3) shall apply to the legal successor at the beginning of the day following the date of the conversion. " |
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6. § 12 (1) reads:
" (1) An introduction within the meaning of this Federal Law is provided for when assets (para. 2) on the basis of a written application contract (subject-deposit contract) and a transfer balance (§ 15) in accordance with § 19 of an accepting corporation (paragraph 19). 3) is actually transmitted. The condition is that the assets at the date of introduction, but at least on the day of the conclusion of the placement contract, have a positive traffic value for themselves. The person in question shall, in case of doubt, prove the level of the positive traffic value by means of a reasoned opinion from an expert. "
7. In Article 13 (1), the following sentence is added:
" The application to a receiving body resident abroad, for which no domestic tax office is responsible until the transfer is made, shall be replaced by the place of residence of the competent authorities responsible for the entry into the office of the institution concerned. or Situation Tax Office. "
8. In § 14, para. 1, the place of the quote shall be replaced by Section 10 (2) (1) (1) of the Corporate Tax Act 1988 the citation "Section 10 (2) of the 1988 Corporate Tax Law" .
9. In § 15 the following sentence is added:
" The transfer balance shall be submitted to the tax office responsible for the receiving body. The transfer balance can be omitted if the taxable values and the placement capital are described in the placement contract. "
10. § 16 shall be amended as follows:
(a) In paragraph 1, the following sentences are added:
" To the extent that assets are transferred to a foreign corporation within the scope of the introduction, § 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 State of the European Union:
| - |
The first sentence shall apply. |
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| - |
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. |
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| - |
Impairment losses entered between the application date and the disposal (extermination) shall be taken into account at most in the extent of the difference. " |
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(b) In paragraph 2, first sentence, replace the word "Österrreich" the word "Austria" .
(c) In paragraph 2 (1), the word order is deleted in the second sentence "-with the exception of capital shares to be introduced-" and the following sentence shall be added:
" 1 third to last sentence is to be applied. "
(d) In paragraph 5, the Z 2 shall read:
| " 2. |
In addition to the Passivpost referred to in Z 1, a further passive post may be formed for reserved removal in the following manner: |
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| - |
The positive traffic value is to be assumed at the introduction date (§ 12 para. 1). |
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| - |
All changes resulting from the use of Z 1, Z 3, Z 4 and Z 5 and those which are not related to Z 1 shall be taken into account, provided that these changes in total lead to a reduction in the value of the traffic. |
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| - |
The resulting amount shall be set at a maximum of 50%. " |
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(e) In paragraph 5 (3), the first sentence shall be replaced by the following:
" Up to the date of the conclusion of the placement contract, existing assets of the fixed assets, including directly related debt and existing liabilities, may be retained. In any case, a direct link between economic goods and foreign capital is no longer provided if the assets on the introduction date have been allocated to the fixed assets for more than seven years. "
(f) In paragraph 5, the Z 4 shall read:
| " 4. |
In the remaining operation of the introduction, economic goods and foreign capital directly related to them can be retained or transferred from the same. These operations shall be governed by the non-inclusion or Inclusion in the application balance sheet as at the end of the placement date. Entities entering into force under Section 7 (3) of the Corporate Tax Act 1988 may retain assets and foreign capital directly related to them even if a holding does not remain. In any case, a direct connection is no longer possible if the economic goods were to be assigned to the holding for more than seven marketing years on the date of the introduction of the goods. " |
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11. § 17 together with headline reads:
" Evaluation of non-domestic operating assets
§ 17. (1) The investor shall have capital shares which do not belong to an operating property with the acquisition costs which shall be determined in accordance with Section 31 of the Income Tax Act 1988. The valuation rules of § 16 (1), second sentence, (2) and (3) shall apply.
(2) By way of derogation from paragraph 1, the following shall apply:
| 1. |
Capital shares in which a tax law of the Republic of Austria in relation to other States does not exist at the date of the application shall be subject to the higher mean value, unless the application of the approach of the Acquisition costs and/or Book values set. |
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| 2. |
Capital shares in which a tax law of the Republic of Austria does not exist on the date of the introduction of a tax on the basis of an exemption from the unrestricted corporate tax obligation shall be applied with the higher mean value. " |
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12. § 18 is amended as follows:
(a) The paragraphs 1 and 2 are as follows:
" (1) The following shall apply to the receiving body:
| 1. |
It shall set the assets in place with the relevant values for the items to be submitted in accordance with § 16. |
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| 2. |
Capital shares which have not been brought from an operating assets are to be used with the values determined in accordance with § 17, but at most with the common values. |
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| 3. |
To the extent that the tax law of the Republic of Austria is incurred in respect of transferred assets, the following shall apply: |
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| - |
The acquired assets are to be used with the common value, as far as nothing else is apparent from § 17 (2) (1). |
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| - |
If assets are taken over, for which the tax liability has not been fixed in the case of the accepting corporation under the terms of this Federal Law or pursuant to § 6 Z 6 of the Income Tax Act 1988, the following are: Acquisition costs or continued book values prior to 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 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. " |
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| 4. |
It shall be treated in the context of a book value contribution for the purpose of the determination of the profit as if it were in the form of a successor in the overall legal order. |
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| 5. |
Section 14 (2) shall apply at the beginning of the day following the date of insertion, to the extent that no exceptions are provided for in paragraph 3 and in § 16 (5). |
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(2) The following shall apply to liabilities as defined in accordance with Article 16 (5) (1) and (2):
| 1. |
In so far as a negative carrying amount of the assets to be entered is obtained or increased as a result of all changes within the meaning of Article 16 (5), the amounts of the liabilities to be treated as retroactive charges shall apply to the extent of the assets to be paid. negative book value with the date of the registration or notification of the application as determined in accordance with § 13 (1) as being distributed to the entry level. The amount to be used as distributed is to be stated in the application in accordance with § 96 (3) of the Income Tax Act 1988. By way of derogation from § 96 (1) of the Income Tax Act 1988, the capital gains tax |
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| - |
in the case of withdrawal pursuant to Section 16 (5) Z 1 within one week from the date of the filing or notification of the application, which shall be the decisive date pursuant to Article 13 (1), and |
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| - |
in the case of withdrawal pursuant to § 16 (5) Z 2 within one week |
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| - |
after repayment or |
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| - |
, following the decision to dissolve or |
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| - |
Following the decision to merge, transform or split |
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| , |
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| 2. |
A non-retroactive withdrawal amount of the passive post shall be treated as a taxed reserve. " |
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(b) In the last sentence of paragraph 3, the word shall replace the word "Liability" the word "Legal relationship" .
13. § 19 (2) Z 5 reads:
| " 5. |
if the person to be brought is directly or indirectly the sole shareholder of the receiving body, or if the direct or indirect conditions of participation are in conformity with the beneficial and accepting bodies; in the case of the introduction of a share of capital (Section 12 (2) (3)) into a foreign corporation (Section 12 (3) (2)), this only applies if the contribution to the transfer of capital to the acquiring body exclusively in the case of domestic shares in the acquiring body is limited to Depreciation triggers. " |
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14. § 20 shall be amended as follows:
(a) para. 2 reads:
" (2) 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 as determined in accordance with § § 16 and 17 shall be deemed to be the cost of the investment. 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. 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. 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. "
(b) In paragraph 4 (1), the following sentence shall be added:
" 2 third and fourth sentences shall apply. "
(c) In paragraph 7 (Z), the following sentence shall be added:
"This does not apply in the case of the creation of the tax liability pursuant to § 16 (1) third to last sentence or § 16 para. 2 on the basis of the introduction of capital shares within the meaning of Section 12 (2) Z 3."
15. § 23 (1) reads:
" (1) A concentration within the meaning of this Federal Law is present when assets (para. 2) is actually transferred exclusively against the granting of shareholder rights on the basis of a written association agreement (social contract) and a union balance sheet of a personal company. The precondition is that the transferred assets have a positive traffic value for themselves at the closing date, but at least on the day of conclusion of the merger agreement. The transferor shall, in case of doubt, prove the level of the positive traffic value by means of a reasoned opinion from an expert. "
16. § 25 (1) Z 2 reads:
| " 2. |
To the extent that the tax law of the Republic of Austria is incurred in respect of transferred assets, the following shall apply: |
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| - |
They are to be used with the higher partial value. |
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| - |
If assets are taken over, for which the tax liability has not been determined in the sense of this Federal Act or pursuant to Section 6 (6) of the Income Tax Act 1988, in the case of the accepting company, the tax liability is not fixed. to apply the cost of acquisition or continued book values 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 acquiring personal company shows that increases in value have occurred in the rest of the EU/EEA area, these are to be deducted from the disposal proceeds. " |
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17. § 27 (1) reads:
" (1) A reallocation within the meaning of this federal law is present when assets (para. 2 or 3) of partnerships on the basis of a written subcontract (social contract) and a partial balance sheet to compensate for lower shareholder rights without or without substantial compensation payment (§ 29 para. 2) is actually transferred to successor entrepreneurs to whom the assets were wholly or partly attributable. The precondition is that the transferred assets have a positive traffic value for themselves on the occasion of the graduation date, but at least on the day of the conclusion of the division contract. In case of doubt, the civil society has to prove the level of the positive traffic value by means of a reasoned opinion from an expert. If the personal company continues to exist, it must be able to use the reallocation of assets (par. 2) remain. "
18. § 30 (1) Z 2 reads:
| " 2. |
To the extent that the tax law of the Republic of Austria is incurred in respect of transferred assets, the following shall apply: |
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| - |
They are to be used with the higher partial value. |
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| - |
If assets are taken over, for which the tax liability on the basis of a re-establishment within the meaning of this Federal Act or on the basis of § 6 Z 6 or § 31 of the Income Tax Act 1988 is not fixed in the case of the accepting successor business , the cost of acquisition or continuing book values must be applied 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 successor operator proves that increases in value have occurred in the rest of the EU/EEA area, these are to be deducted from the disposal proceeds. " |
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19. The second sentence is deleted in Section 33 (5).
20. In § 34 (1) the last sentence is:
"§ 18 (3) shall apply."
21. In § 44, the word sequence shall be replaced by "§ 22 of the Federal Tax Code" the phrase " § 22 of the Federal Tax Code or, if the reorganisation measures are the main motive or as one of the main reasons for tax evasion or avoidance within the meaning of Article 11 of Council Directive 90 /434/EEC of 23 July 1990 (OJ C 327, 22.9. 1) in the version in force " .
22. In the third part, the following Z 10 and Z 11 are added:
| " 10. |
Article V and Article VI shall apply even if there is no partial operation within the meaning of Section 12 (2) (2) and the transfer is carried out in the context of statutory incompatibility rules. This shall apply to re-justifications which have been decided or signed in accordance with 31 December 2004. |
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| 11. |
§ § 3, 5, 7 to 9, 12 to 20, 23, 25, 27, 30, 33, 34, 38d and 44, each in the version of the Federal Law BGBl. No 161/2005, shall apply to the changes in which the decisions or contracts have been adopted after 31 December 2005. Jänner 2006 shall be registered with the relevant company's court for registration or registered with the competent tax office. " |
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Article 5
Amendment of the Soil Estimation Act 1970
The Soil Estimation Act 1970 (Boestimating G 1970), BGBl. No. 233/1970, as last amended by the Federal Act BGBl. I n ° 72/2004, shall be amended as follows:
1. § 1 shall be amended as follows:
(a) In paragraph 1, the word order shall be replaced by "for tax purposes" the phrase "in particular for tax purposes" .
(b) (3) reads:
" (3) The findings of the Soil Assessment (paragraph 3) 2) are to be recorded in the estimation books (field estimation book, estimate book) and in the estimation cards (field estimation card and estimation reincartiation card). The collection and management of the results of the soil estimation shall be carried out in accordance with the technical and staffing possibilities provided by the automation system. "
2. In § 13 the paragraph 2 reads as follows:
" (2) The surveying authorities have to determine the yield measure according to § 14 for each plot. In addition, they have the ground climate figures according to § 16 for the excerpts from the land register of the border or land control atasters to be drawn up in accordance with § 46 of the surveying act, as well as average ground climate figures for catastral communities. calculating. In the event of a change to the extent of the agricultural area of a land plot, the yield measurement and the ground climate figures shall be recalculated. "
3. § 15 reads:
" § 15. (1) The yield measurement figures determined in accordance with § 14 shall be shown in the land register of the Border or Basic Tax Cadastre.
(2) The results of the estimation of the estimates in accordance with Article 11 (2) of the estimation reincarnate and estimation books shall be reproduced with the information provided by the Border or Basic Tax Atasters.
(3) The results of the estimation of the samples of the soil estimate (federal and national sample pieces) made in accordance with § 5 (5) are included, including the descriptive, climatological and lafty description with the data of the limit or To play back the basic control atasters.
(4) The data referred to in paragraphs 1 to 3 shall be the federal tax authorities, insofar as this is necessary for the performance of their tasks, with the catastral folder and with the land register of the border or basic control atasters, in accordance with the technical requirements of the technical To make available possibilities via automation-supported data processing. "
4. According to § 16, the following § 16a shall be inserted:
" § 16a. (1) The competent tax office shall have the right to extracts and copies (copies) of the estimation books and sample piece descriptions as well as extracts (copies) of the estimation cards and the underlying documents, outside of a tax procedure. Data concerning the natural conditions of yield (§ 1 para. 2 Z 2), also in automative form, to the extent to which a charge cannot be applied for in accordance with paragraph 2. With regard to the delivery of extracts and copies (copies) as well as of data, § 1 para. 2 of the Information Obligations Act shall apply.
( 2) On request, the surveying authorities also have to hand out excerpts and copies (copies) of data according to § 15 para. 1 to 3 also in connection with components of the border or basic control atasters according to the regulations of the surveying act. They shall also provide the financial offices with the necessary assistance in the enforcement of the activities regulated in paragraph 1.
(3) The delivery of extracts, copies (copies) and data in accordance with para. 1 and 2 and access thereto as well as the design of the re-use shall be effected against reasonable remuneration. The Federal Ministry of Finance, in agreement with the Federal Ministry of Economics and Labour, is responsible for determining the remuneration and regulating the conditions for re-use. Insofar as the data originates exclusively from the federal tax authorities, the agreement is not required.
(4) Uncertified official copies and excerpts pursuant to paragraphs 1 and 2 shall be exempt from the stamp fees. "
5. In § 17, the following paragraph 8 is added:
" (8) § 15 occurs in the version of the Federal Law BGBl. I n ° 161/2005 as in force:
| 1. |
The reproduction of the results of the estimation of the estimate (section 15 (2)) and the results of the estimation of the sample pieces (§ 15 (3)) must be reproduced until 31 December 2010 at the latest. |
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| 2. |
The results of the estimation of the estimate (§ 15 para. 2) in the estimation books shall be at least by electronic means of keeping the written image (scanning) of the estimation books up to 31 December 2012 in the limit or To reproduce the basic control cadastre. This also applies to estimation books for arable land and estimation books for grassland (§ 1 para. 3 in the version before the Federal Act BGBl. I n ° 161/2005), final estimates of the soil. |
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| 3. |
The reproduction of the data of the ground estimation in accordance with § 15 (1) to (3) shall be converted to automation-assisted data processing in accordance with the technical and personnel possibilities. |
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| 4. |
The reproduction of the results of the estimation of sample pieces, as provided for in Article 15 (3), shall be applied for the first time in the case of samples which were published in the Official Journal of the Vienna Newspaper after 31 December 1996. " |
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6. § 18 reads:
" § 18. With the enforcement of this Federal Act, the Federal Minister of Economics and Labour, in agreement with the Federal Minister of Finance, is in agreement with Section 4 (3) (4), § 10 (3), § 13 (2), § 14, § 15, § 16 (1) and § 16a (2) of the Federal Minister of Economics and Labour. as regards Section 16a (3) of the Federal Minister of Finance, in agreement with the Federal Minister for Economic Affairs and Labour, with regard to section 4 (1) (3) of the Federal Minister of Finance in agreement with the Federal Minister for Land and Labour, Forestry, the environment and water management, and the other provisions of the Federal Minister for Finance "
Article 6
Amendment of the inheritance and gift tax law 1955
The Inheritance and Donation Tax Act 1955, BGBl. No. 141/1955, as last amended by the Federal Law BGBl. I No 112/2005, shall be amended as follows:
1. In § 15 (1), the point at the end of the Z 20 is replaced by a stroke point and the following Z 21 is added:
| " 21. |
the transfer of credits in the case of child rearing according to § 14 of the General Pensions Act, BGBl. I No 142/2004. ' |
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2. In Section 15a (1), the following sentence is added:
" The existence of incapacity for work on account of physical or mental infirmity shall be based on a medical opinion of a generally grounded and court-certified expert, to be provided by the taxable person. , unless there is a medical assessment by the social insurance institution responsible for the taxable person. "
Article 7
Amendment of the Motor Vehicle Tax Act 1992
The Motor Vehicle Tax Act 1992, BGBl. No 449/1992, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:
1. In Article 2 (3) (1), the following sentence shall be added:
" If the car transported by rail cannot be used for the reduction because the vehicle is exempt from tax in accordance with paragraph 1 (1) (14), the tax is reduced by 15% on request for each rail transport of this vehicle. on a monthly basis for another motor vehicle of the same tax debtor, to the extent that the maximum permissible laden weight of that tax does not exceed that of the vehicle carried by the railway, but at most by the amount of the tax applicable to the vehicle used for the transport of the vehicle. The vehicle is to be paid in the calendar year at the tax. "
2. In Section 11 (1), the following Z 6 is added:
| " 6. |
§ 2 paragraph 3 Z 1 in the version of the Federal Law BGBl. I No 161/2005 shall apply to the taxation of motor vehicles for periods after 31 December 2005. ' |
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Article 8
Amendment of the Electricity Act
The Electricity Procurement Act, BGBl. N ° 201/1996, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:
In § 2 the following Z 3 is added:
| " 3. |
electrical energy, to the extent that it is used for non-ergetic purposes. The exemption shall be effected by way of remuneration to those who use the electrical energy. The provisions of the Energy Tax Compensation Act are to be applied to the remuneration procedure, whereby the remuneration can also be paid monthly. " |
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Article 9
Amendment of the Federal Tax Code
The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 180/2004 and by the BGBl agreement. I n ° 2/2005, shall be amended as follows:
(1) In § 120, the following paragraph 3 is added:
" (3) Weiters is the elimination of an uncertainty referred to in the provisional communication (Section 200 (1)) and an entry into consideration of a retroactive event (Section 295a), referred to in the communication, for the purpose of collecting the levy in question. competent tax office. "
2. § 201 (2) reads:
" (2) The fixing may take place,
| 1. |
on its own account within one year from the date of the announcement of the self-calculated amount, |
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| 2. |
where the application for fixing is submitted not later than one year from the date on which the self-calculated amount has been announced, |
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| 3. |
if a self-calculated amount is not disclosed or if the conditions for a resumption of the proceedings would be available on the basis of a reasonable application of Section 303 (4), |
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| 4. |
if the self-calculation is found to be inaccurate due to contradictions with international tax agreements or with Community law, or |
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| 5. |
if the conditions for an amendment were to be met if the application of Section 293b or Section 295a is to be applied in a meaningful way. " |
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3. In § 208 (1) the lit. e:
| " e) |
in the cases of the occurrence of a retroactive event in the meaning of Section 295a, with the end of the year in which the event occurred. " |
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4. The second sentence is deleted in Section 236 (2).
5. In § 308 (4), the parenthesis shall be deleted " (par. 2) " .
Article 10
Amendment of the Tax Executive Order
The Tax Executive Order, BGBl. No. 104/1949, as last amended by the Federal Law BGBl. I n ° 144/2001, shall be amended as follows:
1. In § 18, the Z 7 reads:
| " 7. |
if a request for payment facilitation (Section 212 of the Federal Tax Code) is brought in after the execution of the execution of the execution. " |
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2. § 22 reads:
" § 22. In the course of the enforcement proceedings, the debtor may be directly served on the debtor's behalf even if he has made a name for the person responsible for the performance of his/her duty. "
3. § 26 (4).
4. § 29 reads:
" § 29. (1) Enforcement shall also be withdrawn:
| 1. |
the objects used for personal use or the household, in so far as they correspond to a modest way of life of the debtor and the family members living with him in the common household, or if it is clear that the goods are not is that their recovery would only result in the proceeds of which, in addition to the value, the value of the proceeds would be disproportionate; |
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| 2. |
in the case of persons drawing on personal benefits, and in the case of small-scale advertisers and small-scale farmers, who are engaged in the exercise of their profession or the personal continuation of the work required, and the choice of the person liable for payment up to a value of EUR 750 for the raw materials intended for work-up; |
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| 3. |
the food and heating materials required for the debtor and the family members living with him in the common household for four weeks; |
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| 4. |
Domestic animals not intended for sale, for which an emotional bond exists, up to a value of 750 euro and a dairy cow or, at the choice of the food, two pigs, goats or sheep, if these animals are intended for the purpose of feeding the the family members living with him in the common household are required, and the supplies of fodder and supplies shall be four weeks; |
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| 5. |
in the case of persons whose payment by law is incontestable or limited by law, the part of the amount of the cash found, the amount of the income which may be discredited from the date of the seizure up to the next payment date of the reference ; |
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| 6. |
the items necessary for the preparation of a profession and the learning remedies intended for the use of the debtor and his/her family members living in the common household in the school; |
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| 7. |
the equipment, vessels and stockpiles essential for the operation of a pharmacy; |
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| 8. |
Means to compensate for a physical, mental or psychological disability or a sensory impairment and aid for the care of the tax debtor or of the family members living with him in the common household, as well as for therapeutic agents and Auxiliary equipment needed in the context of medical therapy; |
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| 9. |
Family pictures with the exception of the frames, letters and other writings as well as the donning of the pledge. |
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(2) The enforcer shall not have to hold objects of low value even if it is clear that the continuation or execution of the execution will not result in a yield which exceeds the costs of this execution. "
5. In § 32 (2), the second sentence is deleted.
6. In § 50, paragraph 3 reads:
" (3) If goods cannot be sold, the debtor shall be requested in writing to collect the goods within two weeks. The items shall be to be followed if he pays the costs incurred. "
7. In § 50, paragraph 4 receives the sales designation "(5)" .
8. In § 50, Section 4 reads:
"(4) If the person liable for payment does not pick up the goods within the period laid down in paragraph 3 or does not pay the costs in accordance with paragraph 3, the goods may also be sold at a price which is not achievable at half the estimated value."
9. § 53 reads:
" § 53. The provisions of § § 290 bis 291a, § § 291d, 291e, 292, 292d, 292e, 292f, 292g, 292h para. 1, 292j and 299a of the EO shall be applied in accordance with the duties of the administrative enforcement procedure. "
§ 68 reads as follows:
" § 68. (1) The lien, which is acquired by the seizure of a salary claim or other receivable in continuous remuneration, also extends to the remuneration due after the pledge, which is payable at an interest rate. A plea made by the pledge on the interest payable after the seizure was required. If an employment relationship or other legal relationship, which is based on a requirement in continuous references, is not interrupted for more than one year, the effectiveness of the pledge shall also cover those against the same Third party debtors following the interruption arising and becoming due. It shall also be deemed to be an interruption if the claim is to be relied on again, but not if the employment relationship or other legal relationship is maintained. However, a mapping is not an interruption.
(2) The payment of a service income shall, in particular, also determine the income which the person liable to pay as a result of an increase in his remuneration, as a result of the transfer of a new office, transfer to another office or as a result of the transfer of a service income. in retirement. However, this provision shall not apply in the event of the change of service provider. If the labour income falls below the unpalatable amount, however, it exceeds this amount again, the effectiveness of the pledge also extends to the increased remuneration. These provisions shall apply in respect of the increase of the references and of the third sentence also for other claims which exist in continuous references.
(3) A lien shall be justified even if a salary claim or other claim in continuous remuneration does not exceed the incapable amount at the time of the delivery of the non-payment, but later on. "
11. In § 69, the following paragraph 4 is added:
" (4) The pledge of a claim shall not be contrary to the justification of a pledge of financial authority. Paragraphs 2 and 3 on the order of precedence of the pledge are to be applied in accordance with the relevant provisions. In the event of a salary claim or any other claim in continuous remuneration, the contractual lien shall only record the remuneration that is due as soon as the claim has been brought to court or a claim for recovery is made and the judicial enforcement or the rights of the third party debtor to the third party were indicated. The third party debtor shall only make payments on the basis of the contractual lien, as soon as the creditor has a claim for recovery and this has been indicated to the third party debtor. The provisions of § 72 shall apply mutatily. "
12. In § 78, in para. 1 of the parenthesis "(§ 232 of the Federal Tax Code)" .
(13) In § 90a, the following paragraphs 5 to 7 are added:
" (5) § 68 (1) in the version of the Federal Law BGBl. I n ° 161/2005 is applicable if the employment relationship or other legal relationship, which is based on an existing requirement, is based on the entry into force of the Federal Law BGBl (Federal Law Gazette). I n ° 161/2005, or the Karenz will start after that date.
(6) § 68 (2) in the version of the Federal Law BGBl. I n ° 161/2005 should be applied if the labour income after the entry into force of the Federal Law BGBl. I n ° 161/2005.
(7) § 68 (3) in the version of the Federal Law BGBl. I n ° 161/2005 is applicable if the delivery of the payment ban after the entry into force of the Federal Law BGBl. I n ° 161/2005. "
Article 11
Amendment of the Financial Criminal Law
The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 103/2005, shall be amended as follows:
1. § 1 shall be amended as follows:
(a) The text of § 1 shall be replaced by the sales designation "(1)" .
(b) The following is added as paragraph 2:
"(2) In accordance with § 28a, associations shall also be responsible for financial mismanagement in the sense of the law on the responsibility of the association."
2. § 28 is amended as follows:
(a) (1).
(b) In paragraph 5, after the word "Assets" a dash and it shall be inserted: "who do not have their own legal personality but are subject to disclosure," .
(c) In para. 6 and 8, the point of turn shall be replaced by " 1 to 3 " the twist " 2 and 3 " .
(d) The following is added as paragraph 9:
"(9) The liability according to para. 2 and 3 may only be used if no fines are to be imposed in accordance with Section 28a."
3. In accordance with § 28, the following § 28a and title shall be inserted:
" Responsibility of associations
§ 28a. (1) The provisions of the first subparagraph shall apply to the financial verts of associations to be punished by the court (Section 1 (2)). and second section of the Association Responsibility Act; however, the association fine is to be calculated in accordance with the financial penalty for the financial offence for which the association is responsible. In addition, the provisions of this section shall apply insofar as they are not applicable exclusively to natural persons.
(2) § § 2, 3, 4 (1), 5, 10, 11 and 12 (2) of the Law on the responsibility of the Union of the Union of the Union of the Union of the Union for the financial offences to be punished by the financial prosecution are to be applied in accordance with the applicable law. The fines shall be calculated on the basis of the financial penalty for the financial offence for which the association is responsible. In addition, the provisions of this section shall apply insofar as they are not exclusively applicable to natural persons. "
(4) § 56 is amended as follows:
(a) In paragraph 1, after the expression of the staples "(18)" an inversion, there is no word "and" and it will be after the number "28" attached: "and a imposition of a cashing fine according to § 28a" .
(b) The following is added as paragraph 5:
" (5) For procedures relating to financial offences against associations, the provisions relating to administrative financial proceedings shall apply, in so far as they are not applicable exclusively to natural persons, with the following conditions:
| 1. |
The association has the rights of a accused (belangter federation) in the proceedings against him and also in the proceedings against the accused decision-maker or employee; also the decision-makers and employees suspected of the act have in both cases, the legal status of an accused person. |
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| 2. |
In so far as the procedural rules referred to in the first sentence of this paragraph relate to suspects, accused persons or penalties, they shall be understood as meaning the association or the fine of the association. |
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| 3. |
The responsibility of the financial criminal authority for the implementation of the financial proceedings against the accused is also the responsibility of the proceedings against the association concerned; the procedures are generally to be carried out jointly. |
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| 4. |
The financial penal authority may depart from the prosecution of an association if, in consideration of the seriousness of the act, the weight of the breach of duty or the breach of due diligence, the consequences of the act and the expected amount of the association's fine, a Prosecution and sanctioning shall be waived unless the persecution is necessary to counteract the commission of deeds in the context of the activities of other associations or because of any other special public interest. " |
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5. § 68 is amended as follows:
(a) The previous paragraph 5 shall be replaced by the sales designation "(6)" .
(b) (5) reads:
"(5) The composition of the Senate and its business distribution in the following years shall not be subject to any change, the composition and distribution of the composition as defined in paragraphs 1 to 4 shall remain in force until it is amended."
6. In § 99, the following paragraph 4 is added:
" (4) The financial prosecution authority shall also be entitled to request information on postal items for the purposes of the financial criminal proceedings from the operators of postal services. The requested authority shall be obliged to provide such information without delay and free of charge. "
7. To insert in § 194b (1) the text of the first application:
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the data of the association concerned, " |
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8. In § 195, the following paragraph 3 is added:
" (3) The provisions of the third paragraph shall apply to proceedings for financial proceedings against associations, unless otherwise specified in the following text. Section of the Association Responsibility Act. "
9. In § 265, the following is inserted as paragraph 1g in accordance with paragraph 1g:
" (1h) The § § 68 and 99 (4) in the version of the Federal Law BGBl. I n ° 161/2005 are 1. Jänner 2006 in force. § 28 para. 1 in the before entry into force of the Federal Law BGBl. I n ° 161/2005 is in force on before the entry into force of the Federal Law BGBl. I n ° 161/2005 should be applied further. "
Article 12
Amendment of the Alcohol Taxation Act
The Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:
1. In Section 8 (1) (4), the phrase shall be: "commercially manufactured" through the phrase "shall be manufactured and shall be deemed to be manufactured as commercially available" replaced.
2. In Section 10 (5), the word order shall be " Customs Office, in whose area the production is to be made, to submit a severance application. The customs office may not be able to comply with this deadline if the application is submitted to the competent customs office in person before the start of the production. " through the phrase " The customs office in whose area the full residence of the person entitled to the severance is to submit an application for severance applications. The customs office may not comply with this period if the application is submitted to the competent customs office either personally or by means of the electronic severance application provided for in this case before the start of the production. " replaced.
3. In Section 31 (4) (1), the word order shall be "in the alcohol warehouse alcohol from stone or kernobst from a closure distillery of the same owner" through the phrase "in the alcohol warehouse alcohol from a closure distillery of the same owner" replaced.
4. In § 55 (1), the following sentence is added:
"A production of alcohol deviating from the provisions of the Alcohol Taxation Act shall be deemed to be industrial production."
5. In § 56, the phrase "shall be subjected to a degree of cleaning that the characterizing characteristics of the" through the phrase "shall be subject to such a high-percentage rectification that the characterising flavouring substances of the" replaced.
6. In § 57 (1) Z 2, after the word "resale" the phrase "by stench" inserted.
7. In § 62 (1) the word order shall be "has this at the customs office in whose field alcohol is to be manufactured under severance," through the phrase "has this at the customs office in whose area the full residence of the person entitled to the severance of the severance is situated," replaced and the following sentence added:
"The declaration of severance can also be made on the electronic route provided for this purpose."
8. In § 62 (3), the word order shall be "These documents may be referred to in subsequent entries of the applicant," through the phrase "Recurring data shall be recorded as basic data and may be used in subsequent entries of the applicant," replaced.
9. In Article 64 (1), the following sentence is added:
"In the case of electronic registration, the production of alcohol shall be deemed to be granted if the customs office does not reject the application by means of an electronically transmitted message or in any other way until the beginning of the time limit."
10. In § 66, the two sentences " The time required for the production of alcohol in hours (burning time) must be distributed over a period of days. The burning time may be interrupted by Sundays, public holidays or hours between 18 and 6 o'clock, in specially justified cases also in other ways. " by the sentence "The time required for the production of alcohol in hours (burning time) shall be distributed as evenly as possible to a sequence of days." replaced.
11. In Section 78 (2) (1), the phrase shall be "in which containers the goods are located" through the phrase "in which consecutively numbered containers the goods are located" replaced.
12. In Section 78 (5), the sentence shall be: "The person entitled to the severance shall immediately indicate to the customs office the place in which the surveillance book is kept and kept." by the sentence "The person entitled to the severance has to notify the customs office without delay when the surveillance book has been lost." replaced.
13. Folding § 116e is added:
" § 116e. § 10 (5), § 62 (1) and (3) and Section 64 (1) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 161/2005 enter into force on 1 April 2006. '
Article 13
Amendment of the Tobacco monopoly Act 1996
The Tobacco Monopoly Act 1996, BGBl. No. 830/1995, as last amended by the Federal Act BGBl. I n ° 39/2005, shall be amended as follows:
In Article 31 (8), the following sentences are added:
" This ad has the same message as the login (change message or registration). Social security insurance (§ § 33 ff. of the General Social Insurance Act) by way of the social insurance institutions and the main association of the Austrian social insurance institutions. The main body must make provision in the records to be determined by it (Section 31 (4) (6), Section 41 of the General Social Insurance Act) and immediately send the notifications to the Monopoly Administration electronically. "
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 No 34/2005, shall be amended as follows:
1. In Section 11 (1), the word sequence shall be deleted. "Free Zones and Free Warehouses" and it will be the paint between "Länden" and "aerodros" by "and" replaced.
(2) § 23 is amended as follows:
(a) In Section 23 (1) (3), the following shall appear after the following: "or" and the following Z 4 shall be inserted:
| " 4. |
who, in the course of their commercial or professional activities, are responsible for the storage, processing or disposal of goods subject to customs supervision on behalf of the customs authorities, " |
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(b) In Article 23 (2), the first sentence shall be: " 1 " the Passus "Z 1 to 3" is inserted and added at the end of paragraph 2 of the following sentence:
"For the persons referred to in paragraph 1 (1) (4), the above sentences shall apply with regard to the customs, commercial and other documents available to them."
(3) § 54a is amended as follows:
(a) In Section 54a (2), the word order shall be replaced by "The Customs Office Wiener Neustadt" the Passus "Customs administration" .
(b) In § 54a (3) the first sentence reads:
" Anyone who requires a customs-related identification number in the customs procedure may request, in accordance with Article 55, that such a number be known for him or for another person involved in the customs procedure under an approved computer-based information procedure. is given. "
§ 83 reads as follows:
" § 83. In the case of a refund or an adoption of the other charges for entry and exit in accordance with the provisions of Article 239 of the ZK in conjunction with Article 899 (2) of the ZK-DVO, a special case shall be provided if the tax burden is deemed to be unfavourable. in the case of the situation, or if the existence of the debtor is seriously threatened by the burden of duty. In the latter case, the fraudulent intent or gross negligence on the part of the person concerned does not constitute a reason for the granting of a refund or of a decree, provided that all the other conditions are met and a total consideration is given to: for a decision in favour of the applicant. A submission to the Commission has to be maintained. "
5. In § 120 paragraph 1m, the date of the second sentence shall be the date "31.12.2005" by "31 March 2006" replaced.
Fischer
Bowl
