Machine Translation of "Tax Amendment Act 2004

Tax Amendment Act 2004 - Abgäg 2004

Original Language Title: Abgabenänderungsgesetz 2004 - AbgÄG 2004

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Unlimited Searches
Weekly Updates on New Laws
Access to 5,345,848 Global Laws from 110 Countries
View the Original Law Side-by-Side with the Translation

Subscribe Now for only USD$40 per month.

180. Federal Law, with which the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the 1994 Sales Tax Act, the Health and Social Protection Act 1996, the International Tax Remuneration Act, the Fees Act 1957, the Consular Fee Act 1992, the Investment Fund Act 1993, the EU withholding tax law, the EC Treaty Assistance Act, the Standardisation Consumption Act, the Mineral Oil Tax Act 1995, the Local Tax Act 1993, the New Founding Act, the Federal Tax Code, the Tax Administrative Organization Act, the Customs Law-Implementing Act, the Financial Criminal Law, the Evaluation Act 1955, the inheritance and gift tax law 1955 as well as the Federal Railways Act are amended (Tax Amendment Act 2004-AbgÄG 2004)

The National Council has decided:

Article I

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 57/2004, shall be amended as follows:

1. In § 3 (1) (17), the following sentence is added:

" Vouchers for meals remain tax-free up to a value of 4.40 euros per day of work, if the vouchers are only redeemed at the workplace or in a nearby restaurant for consumption there. If the vouchers can also be used to pay for food that does not have to be consumed immediately, they are tax-free up to an amount of 1.10 euros per working day. "

2. In Section 4 (4) Z 5, the word sequence shall be replaced by the following: "the Treasury Directorate" the phrase "of the Vienna Finance Office 1/23" .

3. § 4 (4) Z 7 reads:


" 7.		Expenditure on training and training in relation to the professional activity carried out by the taxable person or related to it, and expenses for comprehensive retraining measures, which relate to the actual exercise of a other professionals. Expenses for overnight stays shall, however, be taken into account at most to the extent of the overnight stay at the maximum level of the federal staff when applying Section 13 (7) of the travel fee rule. "

4. § 4 para. 11 Z 2 lit. a is:


" 2. a)			Contributions from private foundations should be applied to the amount which should have been used for the individual assets, other assets or other monetary value at the time of the grant (in particular, fictitious). Acquisition costs). The fictitious acquisition costs are the negative acquisition costs of the goods to be used or the goods to be used. to reduce negative book values of the other assets used. The resulting acquisition costs are to be kept evident. "

5. § 6 Z 6 reads:


" 6. a)	If the economic goods of a company located in Germany (permanent establishment) are transferred abroad to another establishment (permanent establishment), or are located in the country located in Germany (premises) abroad, they are transferred abroad. to set economic goods with the values which would have been applied in the event of a delivery to an operation completely independent of the taxable person, if:
-		the foreign establishment belongs to the same taxable person,
-		the taxable person is a member of the foreign and/or domestic holding,
-		the taxable person in the foreign capital company or the foreign capital company is substantially involved in the taxable person, which is more than 25%, or
-		in the case of both undertakings, the same persons shall exercise or influence the management or control of the same persons.
	This applies analogously to other services.
b)	In the following cases, the lit is not available upon request. a the determination of the resulting tax liability up to the actual disposal or the other departure of the assets from the operating assets:
1.		In the case of the transfer of economic goods within the same taxable person, or
2.		in the case of transfers of establishments or premises, where in both cases the transfer or transfer
-			into a State of the European Union, or
-			takes place in a State of the European Economic Area, with which there is a comprehensive assistance and enforcement aid with the Republic of Austria.
	The non-determined tax liability shall be taken into account in the notice of duty.
	Subsequent transfer or transfer
-			in a State which is not a member of the European Union, or
-			in a Member State of the European Economic Area, which does not have full and comprehensive assistance with the Republic of Austria,
	shall be deemed to be sold. The sale or other exit of the assets from the operating assets shall be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. Any impairment losses entered into between transfer or transfer and disposal or other termination shall be taken into account at most in the amount of the tax base upon transfer or transfer. § 205 of the Federal Tax Code is not applicable.
c)	In the sense of the lit. a) The values which would have been applied in the event of a delivery to a company wholly independent of the taxable person are to be used for the transfer or transfer of assets or establishments (premises) from abroad to the country. This applies analogously to other services. In the case of non-determined tax liability in the sense of the lit. b) or on the basis of a spin-off within the meaning of the Reformation Tax Act, goods from abroad are returned to the country or holdings (premises) have been relocated, the book values are before the transfer or Transfer significantly. 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 taxable person proves that increases in value have occurred in the EU/EEA area, they must be deducted from the disposal proceeds. "

(6) § 11a is amended as follows:

(a) In paragraph 1, the following sentence shall be inserted after the first sentence:

"The maximum amount of EUR 100,000 is only one time for each taxable person in the assessment period."

(b) In paragraph 7, second sentence, replace the word "Deposits" the phrase "necessary deposits" .

7. § 12 (7) reads:

" (7) Half of the income from forest uses resulting from force majeure (in particular ice, snow, wind, insect repellent, flood or fire) may be used in accordance with paragraphs 1 to 6 or in accordance with paragraph 8 of a transfer reserve (a tax-free amount) shall be supplied. "

8. In § 15 para. 3 Z 2 lit. b shall be added to the following sentence:

" The fictitious acquisition costs are the negative cost of acquisition of the goods or services that have been allocated. to reduce negative book values of the other assets used. The resulting acquisition costs are to be kept evident. "

9. § 16 (1) Z 10 reads:


" 10.		Expenditure on training and training in relation to the professional activity carried out by the taxable person or related to it, and expenses for comprehensive retraining measures, which relate to the actual exercise of a other professionals. Expenses for overnight stays shall, however, be taken into account at most to the extent of the overnight stay at the maximum level of the federal staff when applying Section 13 (7) of the travel fee rule. "

Section 24 (6) reads as follows:

" (6) If the holding is abandoned and the building parts (buildings) are transferred to the private property on this occasion, the collection of the silent reserves that fall on it shall not be collected upon request. It is a condition that the building has been the principal residence of the taxable person until the operation of the establishment, and that no silent reserves have been transferred to the building and that one of the following cases is available:


1.		The taxable person has died and thereby an operational task is initiated.
2.		The taxable person shall be incapable of working on the grounds of physical or mental infirmity to the extent that he is unable to continue his operations or to carry out the duties or obligations arising from his or her position as a co-contractor. .
3.		The taxpayer has the 60. The year is completed and is engaged in gainful employment. An employment is not available if the total turnover from the activities carried out does not exceed 22,000 euros and the total income from the activities carried out does not exceed 730 euros in the calendar year.
If the building (part of the building) is used by the taxable person or a non-remunerated legal successor in order to obtain income according to the company's task, his tax liability is to be reduced by the untaxed silent reserves. If the building (part of the building) is sold within five years of the operation of the company by the taxable person or a free legal successor, the sale shall be deemed to be a retroactive event within the meaning of Section 295a of the The Federal Tax Code, which in the case of a taxable person leads to the collection of the silent reserves at the most in the scope of the tax base at the time of operation. The silent reserves to be recorded shall be taxed as a performance gain. If the building (part of the building) has already been used to obtain income before the sale, the tax valuation is to be increased again by the taxed silent reserves. "

11. § 31 (2) (2) (2) is:


" 2.	Measures of the taxable person who lead to the loss of the tax law of the Republic of Austria in relation to other States with regard to a share within the meaning of paragraph 1. When moving away
-		into a State of the European Union, or
-		in a Member State of the European Economic Area, provided that there is a comprehensive assistance and enforcement aid with the Republic of Austria,
	shall, on application for the tax liability arising from the withdrawal, be dissent only in the case of tax, but shall not fix the tax liability until the actual sale of the holding. All measures in the sense of the first sentence shall be deemed to be a withdrawal. A later move
-		in a State which is not a member of the European Union, or
-		in a Member State of the European Economic Area, which does not have full and comprehensive assistance with the Republic of Austria,
	shall be deemed to be sold. The sale shall be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. Impairment losses entered between the withdrawal and the sale shall be taken into account at the most in the amount of the tax base in the event of withdrawal. § 205 of the Federal Tax Code shall not apply. "

(b) In paragraph 3, the following two sentences are added:

" In the event of unfixed tax liability within the meaning of paragraph 2 (2) or on the basis of a re-establishment within the meaning of the Reformation Tax Act, re-entry into the tax law of the Republic of Austria shall be the cost of the acquisition Move away significantly. The subsequent sale shall not be deemed to be a retroactive event within the meaning of Section 295a of the Federal Tax Code. If the taxable person proves that increases in value have occurred in the EU/EEA area, they must be deducted from the disposal proceeds. "

12. In § 33 (8), second indent, after the word "Worker's compensation amount" the phrase "or Frontier Replacement Amount" inserted.

13. § 35 (2) reads:

" (2) The amount of the free amount shall be determined by the extent of the reduction of the disability (degree of disability). The reduction of disability (degree of disability) is in the case of cases,


1.		in which services are provided on account of a disability, according to the relevant assessment,
2.		in which there are no statutory provisions for an assessment, in accordance with Section 7 and Section 9 (1) of the War Victims Supply Act 1957.
The fact of disability and the extent of the disability (degree of disability) must be demonstrated by an official certificate from the body responsible for this finding. The competent authority is:
-		The Governor of the Land of recipients of a victim's pension (Section 11 (2) of the Victims ' Welfare Act, BGBl. No. 183/1947).
-		The social insurance institutions in the case of occupational diseases or occupational accidents of employees.
-		In all other cases, as well as for meetings of different types of disability, the Federal Office of Social Affairs and the Disabled, which has the degree of disability by issuing a disability passport in accordance with § § 40 et seq. of the German Act on Disability. Federal Disability Act, in the negative case, to certify by a decision in enforcement of these provisions. "

14. § 37 shall be amended as follows:

(a) In paragraph 5, the following sentences shall be replaced by the first sentence:

" Extraordinary income shall be capital and transitional gains if the sale or task of sale is carried out for the following reasons:


1.		The taxable person has died and thereby an operating divestiment or an operational task is initiated.
2.		The taxable person shall be incapable of working on the grounds of physical or mental infirmity to the extent that he is unable to continue his operations or to carry out the duties or obligations arising from his or her position as a co-contractor. .
3.		The taxpayer has the 60. The year is completed and is engaged in gainful employment. An employment is not available if the total turnover from the activities carried out does not exceed EUR 22.000 and the total income from the activities carried out does not exceed EUR 730 in the calendar year. "

(b) In the last sentence of paragraph 6, the word order shall be replaced by "pursuant to § 12 (6)" the phrase "pursuant to § 12 (7)" .

15. In § 42 (2), the amount of the amount shall be replaced by the amount of "10,000 Euro" the amount of "2,000 euros" .

16. § 63 (7) reads:

"(7) There is no free amount of notice to be drawn up for employees who are subject to limited liability."

17. In § 66 (1) the second sentence reads as follows:

" The resulting amount is determined after deduction of the settling amounts in accordance with § 33 (4) (1) and (2), (5) and (6) by the high-accounting factor (paragraph 1). 3) to divide and round to full cents. "

18. In § 67, paragraph 11 reads:

"(11) The provisions of paragraphs 1, 2, 6 and 8 and (7) relating to the remuneration of employees in respect of seniority inventions shall also apply to the apportionment of employees."

19. In § 68 the following paragraph 9 is added:

" (9) In the sense of paragraph 5 (1) to (6), a wage-shaping provision provides that work should be performed on a regular basis on Sundays and that a day of the week is entitled to a daily rest day (rest of the week), surcharges and overtime surcharges shall be applied to the To deal with the rest of the rest period, such as surcharges, in accordance with paragraph 1, if such surcharges do not stand for work carried out on Sundays. "

20. § 70 amended as follows:

(a) In Section 70 (2), the Z 1 reads:


" 1.		As far as Z 2 does not apply, in accordance with § 33 (5) (1) and (2) and (6) and § 66 (§ 66), with the proviso that the amounts of deposits in accordance with § 33 (4) (1) and (2) shall not be taken into account. "

(b) (3).

21. § 76 reads:

" § 76. (1) The employer shall have a pay account for each employee. In the pay account, the employer shall indicate:


-		Name,
-		Insurance number according to § 31 ASVG,
-		Residence,
-		Lone earner/single parent and child surcharge on the sole earner/single parent repayment amount according to the worker's request,
-		the name and the insurance number of the partner (marriage) if the total amount of the total amount is taken into account;
-		the name and the insurance number of the (youngest) child, if the lone withdrawal amount has been taken into account,
-		name and insurance number of the child (children), if the child surcharge (the child surcharges) has been taken into account,
-		Lump sum pursuant to § 16 para. 1 Z 6 and costs pursuant to § 16 para. 1 Z 6 last sentence,
-		Free amount according to the notice of submission to the employer (§ 63).
If an insurance number has not been awarded, the date of birth is to be given in place of the insurance number.

(2) The Federal Minister for Finance is authorized to use Regulation


-		further data to be entered for the purposes of calculation, withholding, removal and consideration of wage-dependent charges and into the payroll account; and
-		Facilitation of certain categories of taxable persons in the management of the pay account
"

22. § 81 reads:

" § 81. (1) As a permanent establishment for the purposes of the tax deduction from the working wage, any fixed local installation or facility held by the employer in the country for the duration of more than one month shall be deemed to have been subject to the exercise of the employment of the worker by the worker ; Section 29 (2) of the Federal Tax Code shall apply accordingly. The home port of Austrian merchant ships shall also be considered to be a permanent establishment if the shipping company has no establishment domestically.

(2) As the financial office of the permanent establishment, the tax office responsible for the collection of the payroll tax is applicable in accordance with Section 57 of the Federal Tax Code. "

23. In Article 89 (4), the following sentence shall be inserted after the first sentence:

"In particular, the municipalities are to provide the data of employers ' contribution payments."

24. In § 93 (3), the Z 5 reads:


" 5.		Shareholders ' rights to foreign capital investment funds (Section 42 (1) of the Investment Fund Act 1993) as well as to a foreign real estate fund (Section 42 (1) second sentence of the Real Estate Investment Fund Act), to the extent that the spilled or as consist of the amounts paid out of the earnings components listed in Z 4, and capital gains within the meaning of Section 42 (4) of the Investment Fund Act 1993 and section 42 (2), first sentence, of the Real Estate Investment Fund Act. "

25. § 94 Z 6 lit. e is:


" e)		Capital gains on the basis of grants within the meaning of Section 93 (2) (1) (d) (d) if the income is exempt pursuant to § 3 or the recipient falls under § 4 (4) (4) (5) or (6). "

26. § 94a (1) (1) (1) reads:


" 1.		The deductible is an unlimited taxable capital company (subsidiary), in whose basic or stock capital a parent company falling under Z 3 can be shown directly to the parent company in the form of company shares. at least one tenth. "

27. In § 95 (2), the following two sentences are added:

" In the case of capital gains pursuant to § 93 (3) Z 5, in which the capital gains tax is withheld on the basis of notifications pursuant to Section 40 (2) (2) (2), fourth sentence of the Investment Fund Act 1993, the liability for the correctness of the reported amounts shall be based on: the legal entity of the foreign capital investment fund. If capital gains tax is withheld on the basis of notifications pursuant to Section 40 (2) (2) (2) fifth sentence of the Investment Fund Act 1993, liability for the correctness of the reported amounts of the legal entities of the foreign capital investment fund and of the Tax representatives to the undivided hand. "

(28) § 97 is amended as follows:

(a) In paragraph 4 (2), the last sentence is deleted.

29. § 102 shall be amended as follows:

(a) In paragraph 1 (3), the first two sentences are:


" 3.		Income from which a payroll tax pursuant to Section 70 (2) or a deduction tax is to be levied pursuant to Article 99 (1) (1), (3), (4), (5) or (6), on the application of the limited taxable person. In the cases of § 70 sec. 2 Z 2 advertising costs as well as in the cases of § 99 para. 1 Z 1 operating expenses shall not be deducted if they have been made without the provision of a domestic tax proof to persons who are hiemit which are subject to limited tax liability and which are not established in a Member State of the European Union or of the European Economic Area with full and comprehensive assistance to the Republic of Austria. '

(b) In paragraph 2 (2), the second sentence is deleted.

" (3) In the case of limited taxable persons, the income tax is to be calculated in accordance with § 33 (1) with the proviso that an amount of EUR 8,000 is to be added to the income. Reductions in the tax deducted from the working wage must be taken into account. "

(d) (4).

30. In § 103, the following paragraph 3 is added:

" (3) The Federal Minister of Finance is authorized to use the Regulation to determine the conditions under which the grant from abroad serves the promotion of science, research, art or sport, and for this reason in public Interest is located. "

31. § 108 shall be amended as follows:

(a) In paragraph 5, the second and third sentences are:

" This calls for the tax amount to be reimbured at the Finanzamt Wien 1/23. The tax office shall transfer the amount in favour of the savings account of the taxable person to the Bausparkasse. "

(b) In paragraph 7, the Z 1 shall read:


" 1.		the Bausparkasse leads the amount to be recovered, with the consent of the taxable person to the Finanzamt Wien 1/23, "

32. § 108a is amended as follows:

(a) In paragraph 4, the second to fourth sentences are:

" This legal entity shall request the tax amount to be reimbured at the Finanzamt Wien 1/23. The request must be made by the end of February at the latest by means of the exchange of data or the automatic transmission of data, and shall contain the data specified in the application and the declaration referred to in paragraph 3. The tax office shall transfer the flat-rate refund amounts to the respective legal entities. "

(b) In paragraph 5, the word order shall be replaced by "the Department of Finance for Vienna, Lower Austria and Burgenland" the phrase "the Finanzamt Wien 1/23" .

(33) § 108g is amended as follows:

(a) In paragraph 4, the second to fourth sentences are:

(b) In paragraph 5, the word order shall be replaced by "the Department of Finance for Vienna, Lower Austria and Burgenland" the phrase "the Finanzamt Wien 1/23" .

34. In § 108i (2), second sentence, the annual number shall be replaced by "2004" the annual number "2005" .

35. In § 124b the following Z 107 to 117 are added:


" 107.		§ 4 (4) (7) and § 16 (1) Z 10 in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 180/2004 should be applied for the first time in the case of the apportionment for the calendar year 2003.
108.		§ 11a (1) and § 97 (4) (2) (2) in the version of the Federal Law BGBl. I No 180/2004, shall be applied for the first time in the case of the apportionment for the calendar year 2004.
109.		§ 33 (8), § 42 (2), § 67 (11) and § 102 in the version of the Federal Law BGBl (Federal Law Gazette). I No 180/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005.
110.		Section 24 (6) in the version of the Federal Law BGBl. I No 180/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005. Section 24 (6) in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to operating tasks before the entry into force of this Federal Law, if the taxable person declares irrevocably that Section 24 (6) of the Federal Law Gazette of the Federal Republic of Germany (BGBl) is amended. I No 180/2004 should be applied to it. The declaration shall be made until the end of the calendar year in which a transfer or use in the sense of the second and third partial triches of § 24 paragraph 6 Z 2 in the version of the Federal Act before BGBl. I No 180/2004.
111.		Section 35 (2) in the version of the Federal Law BGBl. (i) No 180/2004 shall apply for the first time to certificates issued after 31 December 2004. Certificates issued before the 1. Jänner 2005 pursuant to § 35 paragraph 2 in the version before the Federal Act BGBl. I No 180/2004 shall apply as from 1. Jänner 2005 as a certificate within the meaning of Section 35 (2) in the version of the Federal Law BGBl. I No 180/2004.
112.		§ 63 and § 70 in the version of the Federal Law BGBl. I No 180/2004 shall apply for the first time in respect of pay periods ending after 31 December 2004. For the year 2005, free-amount notices issued for limited taxable persons shall not enter into force.
113.		Section 68 (9) in the version of the Federal Law BGBl. I No 180/2004 shall be applied for the first time in respect of pay periods ending after 31 December 2004.
114.		§ 94 Z 6 lit. e in the version of the Federal Law BGBl. I No 180/2004 shall apply to the capital gains which will be applied after 31 December 2004.
115.		§ 81 in the version of the Federal Law BGBl. I No 180/2004 shall apply from 1 February 2005.
116.		§ 93 (3) Z 5 and § 95 (2) in the version of the Federal Law BGBl. I No 180/2004 shall be applied for the first time to the same income as shall be deemed to have been received after 30 June 2005.
117.		Section 12 (7) in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to silent reserves which are uncovered as a result of the expulsion of economic goods after 31 December 2004. '

" Appendix 2

(to § 94 a 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. 6), idF of Directive 2003 /123/EC (OJ L 225, 20.8.2003, p. No. 41) and 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 Lithuania, the Republic of Cyprus, the Republic of Malta, the Republic of Lithuania, Republic of Slovenia and the Slovak Republic (OJ L 136, 31.7.2001 No. (OJ L 236, 23.9.2003 p. 33)

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


1.	has one of the following forms:
a)		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;
b)		the companies of Danish law known as "aktieselskab" and "anpartsselskab". Other companies taxable under the corporation tax act, insofar as their taxable profit is determined and taxed in accordance with the general tax provisions applicable to the "aktieselskab";
c)		Companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf reciprocity", "Acquisition-und Wirtschaftsgenossenschaft" und " Operation commercial nature of legal persons governed by public law ", and other companies established under German law which are subject to German corporation tax;


e)			The 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 ("impuestos sobre sociedades");
f)			the companies of French law known as société anonyme, société en commandite par actions and société à responsabilité limitée and the 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 others established under French law Companies subject to the French corporation tax;

Lit. p 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.

Lit. q to Z shall apply to distributions made after 30 April 2004. "

Article II

Amendment of the Corporate Tax Act 1988

The corporate tax law, BGBl. N ° 401/1988, as last amended by the Federal Law BGBl. I n ° 57/2004, shall be amended as follows:

1. In § 2 (2), the following Z 4 is added:


" 4.	The dismissal of funds from which income within the meaning of § 27 (1) (3) to (5) of the Income Tax Act 1988 is obtained,
-		in establishments of commercial nature of public-law bodies, or
-		to companies in which a public law body is directly or indirectly involved in at least 10% of the public law. If there are several participations, these are to be considered together for the determination of the level of participation. This also applies if the dismissal of financial resources is carried out indirectly, for example, via a trustee or a company.
	This shall not apply to:
-		the omission of financial resources earmarked for the purpose, where it has been proved to be appropriate, and where the financial resources are not used for the acquisition of capital shares of at least one per cent within the meaning of Section 10; or
-		the release of financial resources according to § 5 Z 6 or Z 10 liberated entities for their beneficiaries. "

(1a) § 6a is amended as follows:

(a) in section 6a (2) and (3), the word order shall be "the competent State Department of Finance" through the phrase " the competent tax office (par. 6) " replaced.

(b) in Section 6a (2), the word order shall be "the Treasury Directorate" through the phrase " of the competent financial office (par. 6) " replaced.

" (6) The Austrian Finance Office is responsible for the local area of activity of the countries Vienna, Lower Austria and Burgenland as well as the Finance Office Linz, Salzburg-Stadt, Graz-Stadt, Klagenfurt, Innsbruck and Feldkirch. for the local area of activity of the country in which the building associations are situated. "

2. In Section 6b (4), the quote shall be: "§ 22 (2)" by quoting "§ 22 (1)" replaced.

2a. § 7 (3) reads as follows:

" (3) In the case of taxable persons who are obliged to book the accounts pursuant to the legal form in accordance with commercial law, and in the case of comparable unrestricted taxable foreign entities, all income (§ 2 para. 3 of the Income Tax Act 1988) to be attributed to the income from industrial operations (Section 23 Z 1 of the Income Tax Act 1988). The profit is


-		in the case of holdings of a commercial nature (§ 2), which are obliged to conduct accounting in accordance with the provisions of the trade law,
-		in the case of acquisitions and economic cooperatives, and
-		in the case of comparable unrestricted taxable foreign bodies
in accordance with § 5 of the Income Tax Act 1988. "

3. § 9 is amended as follows:

(a) In Section 9 (2), the last sentence is added:

"In-land unrestricted taxable group members may also be a co-participant of a participating community in accordance with the conditions laid down in paragraphs 3 and 4."

(aa) In paragraph 3, the word order shall be replaced by "Place of Management" the phrase "Place of Management and the seat" . The last sentence of paragraph 3 of the last part of the sentence is added: "A co-participant of a participating community may at the same time be a group member or a group member of another group of companies." In paragraph 3, the following shall be added as the final sentence:

" If a corporation is subject to unlimited tax liability in a number of states, it can only be a group carrier if it is registered with a branch in the company register in Germany and the participation in group members of the branch office is to be expected. "

(b) In paragraph 4, the third indent reads as follows:


"-		the body concerned indirectly, by way of one or more directly-held participation (s), to members of the group who are not involved in the participation of the participating body in the sense of the first partial tribe, alone or together with a as a whole, the participation of more than 50% of the capital's basic, tribe or cooperative capital and of the voting rights of the holding body is held directly by the holding, "

(c) In paragraph 4, last indent, the word order shall be replaced by "total direct" the phrase "in total directly or indirectly through a partnership" .

(d) In Article 9 (5), the following sentence shall be inserted after the first sentence:

"In the case of a participating community, the participants shall be entitled to fulfil the conditions laid down in paragraph 4 at the beginning of the marketing year of the respective group member, and the participation community may be formed up to the group application."

(da) In paragraph 6, the Z 1 reads:


" 1.		As a result of an unrestricted taxable group member, the income shall be deemed to have been taken into consideration for the Z 4. "

(e) In paragraph 6, the Z 2 shall read:


" 2.		The income within the meaning of Z 1 is the group member or group member of the group member according to paragraph 4, directly or indirectly participating in the group member. Group carriers. As a result of the group carrier, the income shall apply with the proviso that special expenditure shall be deducted from the combined result ".

(f) In paragraph 6 (3), the word "Result" by the word "Income" replaced.

(g) In paragraph 6 (5), the word order shall be "tax results" by the word "Income" replaced.

(h) In paragraph 6 (6) (6), the following sentences shall be replaced by the last sentence:

" If the non-unlimited taxable foreign group member from the group of companies divorces, an amount in the year of leaving is an amount in the extent of all the losses that were not calculated abroad in the group member or in the case of a group carrier as a profit. In the case of the loss (liquidation or insolvency) of the foreign group member, the amount to be attributed is the amount to be attributed in the event of an actual and final loss of assets by the non-taxable part-value depreciation during the group membership. to shorten. "

(i) In paragraph 7, the first two sentences are:

" In the case of the profit determination, depreciation is to the lower part value (§ 6 Z 2 lit. a of the Income Tax Act 1988) and disposal losses in respect of shareholdings in group members are not deductible. In the case of the acquisition of a participation (para. 4) by a group member or the group carrier or a body suitable for group formation at a company-leading, unlimited taxable participation body (par. 2), except directly or indirectly by a group-related undertaking or directly or indirectly by a shareholder which exerts a dominant influence, the group member or group member of the group of companies directly involved in the group, or the group member, is responsible for the membership of the group Group carrier shall make a goodwill depreciation in the following manner: "

(j) In paragraph 7, third indent, the second sentence shall be:

"The depreciation of the company is limited to the duration of the affiliation of the entity involved and the affiliation of the holding company or the part-holdings of the participation body to the group of companies."

(k) In paragraph 7, the last indent reads as follows:


"-		The five-tenths of the tax taken into account shall reduce or increase the taxable amount of the carrying amount of the book. "

(l) In paragraph 8, fourth indent, the word order shall be replaced by "the participation conditions" the phrase "Participation and voting rights" .

(m) In paragraph 9 of the first indent, the word order shall be deleted "and the group member concerned" .

4. In § 10 (3), the second sentence reads:

"This does not apply to actual and final asset losses caused by the downfall (liquidation or insolvency) of the foreign company (corporate body)."

5. In Section 12 (1) (7), the following sentences shall be replaced by the second sentence:

" A quarter of the remuneration of any kind granted to boards of directors not exclusively entrusted with executive functions in the monist system. The first two rates also apply to travel expenses, insofar as they exceed the rates listed in § 26 Z 4 of the Income Tax Act 1988. "

6. § 13 is amended as follows:

(a) In paragraph 1, Z 1, third sentence, the word order shall be replaced by "Other period" the phrase "shorter period" .

(b) In paragraph 3 (Z), the following sentence shall be added:

"These capital gains shall be applied without any deduction."

7. § 21 shall be amended as follows:

(a) (2) (6) reads:


" 6.		for capital gains on the basis of grants within the meaning of Section 93 (2) Z 1 lit. d of the Income Tax Act 1988, if the income pursuant to § 3 of the Income Tax Act 1988 is exempt or the recipient falls under Section 4 (4) (4) (5) or (6) of the Income Tax Act 1988. "

8. § 24 is amended as follows:

(a) In paragraph 4, the expression in question is in Z 1:

" (Section 7 of the German Stock Corporation Act 1965, § 6 of the GmbH Act and Article 4 of Regulation (EC) No 2157/2001 of 8 December 2001). October 2001 on the Statute of the European Company (SE), Ambl. OJ L 294, 10.11.2001) "

(b) In paragraph 4, Z 4 is given the name Z 5 and the Z 4 is:


" 4.	In the group of companies according to § 9, the following applies to the minimum tax:
a)		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 for all the minimum taxable group members and the minimum taxable group carrier after the Z 1 to 3 This is the result.
b)		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 forwards the minimum tax received at that level, which would be creditable to the income derived from the participating group member. "


" 2.		The private foundation is responsible for donations within the meaning of Section 27 (1) (7) of the Income Tax Act 1988, for which capital gains tax has been paid.
3.		The credit shall be 12.5% of the difference between the tax base of the grants determined for the purpose of withholding the capital gains tax and the sum of the income and income to be taxed separately in accordance with section 13 (3), provided that the amount of the grant exceeds the income and income to be taxed. "

(d) In paragraph 5, Z 4 and 5 shall be designated as Z 5 and 6, and the following Z 4 shall be inserted:


" 4.		If, after removal of the capital gains tax, a discharge is granted on the basis of a double taxation agreement, the credit in the sense of the Z 3 shall be deemed to have been unjustly effected. "

(9) § 26c is amended as follows:

a) In § 26c the Z 2 is:


" 2.	§ 22 in the version of the Federal Law BGBl. I No 57/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005. If the income is taken into account for a marketing year different from the calendar year, which is before 1. January 2005 begins and ends after 31 December 2004, the income part to be attributed to the year 2004 is to be recorded in the income of the calendar year 2005, but with the tax rate of § 22 para. 1 in the version before this federal law to be taxed. Where:
a)		The income shall be divided by the number of calendar months of this marketing year and shall be multiplied by the number of calendar months covered by the calendar year 2004. Calendar months that have been started shall be deemed to be full calendar months.
b)		Accordingly, the income of the group carrier or of the group members. For business years of group members who are before the 1. January 2005 begins and does not apply to the second sentence of Z 2, § 22 (1) is in the version before the Federal Act BGBl. I No 57/2004. This shall apply to apportionment from the calendar year 2005.
c)		The contractor is free to determine the profit incurred by 31 December 2004 through interim financial statements and to divide the income in accordance with the profit ratio.
d)		If in the income of the year 2005 or 2006 the body is the result of a participation in the company, the following shall apply:
-			If the profit of the co-entrepreneurship is determined after a different marketing year, which is before the 1. January 2005 begins and ends after 31 December 2004, irrespective of whether the body concerned itself determines the profit after a different marketing year, this share of the profit after lit. (a) to divide up and to cover the part which is due to the calendar year 2004 in the income of the calendar year 2005 or 2006, but with the tax rate of section 22 (1) in the version prior to the Federal Law BGBl. I No 57/2004.
-			If the profit of the co-entrepreneurship is after the calendar year, that of the participating body but after a different economic year, that before the 1. January 2005 begins and ends after 31 December 2004, the profit of the co-entrepreneurship in this marketing year is to be recorded in the income of the calendar year 2005, but with the tax rate of Section 22 (1) in the version before the Federal Act BGBl. I No 57/2004. '

(b) In the last sentence of Z 3, the point of reference shall be replaced by "§ 9 (9)" the reference "§ 9 (10)" .


" 6.		§ 2 (2) Z 4, § 9, § 24 (4) and § 26c Z 2 in the version of the Federal Law BGBl. I No 180/2004 shall be applied for the first time in the case of the apportionment for the calendar year 2005. § 2 Paragraph 4 Z 4 in the version of the Federal Law BGBl. I No 180/2004 should not be applied to the dismissal of financial resources which are based on the conclusion of a contract before 1 November 2004.
7.		§ 12 paragraph 1 Z 7 in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to remuneration of all types and surcharges relating to travel expenses, for the period after the date of the 7. October 2004.
8.		Section 21 (2) Z 6 in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to capital gains on the basis of benefits accued after 31 December 2004. '

Article III

Amendment of the Reformation Tax Act

The Reformation Tax Act, BGBl. N ° 699/1991, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:

1. § 1 reads:

" § 1. (1) mergers within the meaning of this Federal Law are


1.		mergers on the basis of commercial law;
2.		mergers within the meaning of trade law provisions under other laws,
3.		Capital transfers within the meaning of Section 236 of the German Stock Corporation Act and Section 60 of the Insurance Supervision Act and
4.		Mergers of foreign bodies abroad on the basis of comparable regulations.

(2) (1) (1) to (4) shall apply only in so far as the tax law of the Republic of Austria is not restricted with regard to the silent reserves, including any company value, in the case of the receiving body. As far as the merger to a receiving


-		the company of a Member State of the European Union referred to in the Annex, or
-		companies of a Member State of the European Economic Area, comparable to the capital companies, with which there is a comprehensive assistance and enforcement aid with the Republic of Austria,
which has the place of management in the Member State concerned, is liable to tax in accordance with Section 20 of the Corporate Tax Act 1988, is the tax liability at the request of the transferring entity until the actual divestiment or a other extermination of the assets (part) from the accepting company. The tax liability that is not fixed shall be deducted from the corporate tax decision. The sale or other termination of the assets (part) shall be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. Impairment losses entered into between the merger and the sale (extermination) shall be taken into account at most in the scope of the basis of assessment of the merger date. § 205 of the Federal Tax Code is not applicable.

(3) § § § 2 to 6 shall apply to mergers. "

2. § 3 (1) reads:

(1) The following shall apply to the receiving body:


1.		It shall continue the accounting values governing the date of the merger date within the meaning of § 2.
2.		To the extent that the tax law of the Republic of Austria is created with regard to the acquired foreign assets, it is to be applied with the common value. If assets are wholly or partly taken over, for which the tax liability has not been fixed on the basis of a re-establishment within the meaning of this Federal Law or pursuant to § 6 Z 6 of the Income Tax Act 1988, the carrying amounts shall be before the To set up or transfer them. 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. In this case, demonstrable increases in value in the EU/EEA area have to be deducted from the disposal proceeds.
3.		Section 2 (3) shall apply with the beginning of the day following the date of the merger. "

3. In Article 5 (1), the following sentence shall be inserted after the first sentence:

" In so far as the tax law of the Republic of Austria is restricted in respect of the transferred assets on the basis of the merger to a company referred to in the second sentence of Article 1 (2), the first sentence shall also apply to shareholders who are in the of a State referred to in Article 1 (2), second sentence. "

4. In § 7 (1), the last sentence is deleted and replaced by the following paragraphs (2) and (3):

" (2) (1) (1) to (3) shall apply only in so far as the tax law of the Republic of Austria is not restricted with regard to the silent reserves, including any company value, in the case of successor to the legal successor. As far as the conversion to a receiving


-		company of a Member State of the European Union referred to in the Annex, or
-		companies of a Member State of the European Economic Area, comparable to the capital companies, with which there is a comprehensive assistance and enforcement aid with the Republic of Austria,
which has the place of management in the Member State concerned, is liable to tax in accordance with Section 20 of the Corporate Tax Law 1988, the tax liability shall be at the request of the transferring entity until the sale or any other Dislocation of the assets (part) from the accepting company shall not be determined. The tax liability that is not fixed shall be deducted from the corporate tax decision. The sale or other termination of the assets (part) shall be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. Impairment losses entered into between conversion and disposal (extermination) shall be taken into account at most in the amount of the tax base at the date of conversion. § 205 of the Federal Tax Code is not applicable.

(3) Legal successor is the main shareholder (§ 2 para. 1 UmwG), or its shareholder (co-contractor), or the shareholders (co-contractors) of the established personal company (§ 5 para. 1 UmwG).

(4) In the case of conversions, § § 8 to 11 shall apply. "

Section 9 (2) reads as follows:

" (2) Article 3 (2) and (3) shall apply to book profits and book losses. This shall also apply to conversion gains and conversion losses in relation to the acquisition costs of non-operationally held shares in the transferred entity. "

6. § 16 para. 2 Z 1 reads:


" 1.		Is the right of taxation in relation to other Member States of the European Union or to other Member States of the European Economic Area, with which there is a comprehensive assistance and enforcement aid with the Republic of Austria, restricted, shall apply to domestic and foreign assets under (1) and (3). To the extent that assets are transferred to the foreign entity within the scope of the introduction of assets-excluding capital shares within the meaning of Section 12 (2) Z 3-§ 1 para. 2 shall apply mutagenly. "

7. In § 17, the title reads: "valuation of capital shares not belonging to a domestic operating assets" and paragraph 2 reads as follows:

" (2) By way of derogation from paragraph 1, a share of the capital in which a right of taxation of the Republic of Austria in relation to other States or on the basis of an exemption from the unlimited corporate tax obligation does not exist at the date of the introduction of the application shall be made up of the capital stock. with the higher mean value, unless the cost of acquisition or book values is fixed in the application contract. If capital shares for which the tax liability has not been fixed on the basis of a spin-off within the meaning of this Federal Law or pursuant to § 6 Z 6 or § 31 of the Income Tax Act 1988, the taxable persons shall be Acquisition costs or book values prior to the reestablishment or transfer. "

8. § 18 shall be amended as follows:

(a) para. 1 reads:

" (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.
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. If the conditions of the second sentence of § 17 (2) are fulfilled, the subsequent sale or other departure shall not be deemed to be a retroactive event in the sense of Section 295a of the Federal Tax Code. In this case, the increase in the value of the value entered in the EU/EEA area must be deducted from the disposal proceeds.
3.		To the extent that the tax law of the Republic of Austria arises with regard to foreign assets of foreign assets, these are to be applied with the common value. If assets are taken over, for which the tax liability has not been fixed on the basis of a spin-off within the meaning of this Federal Law or under § 6 Z 6 or § 31 of the Income Tax Act 1988, the acquisition costs or to set book values prior to 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. Z 2 last sentence is to be applied.
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 the overall successor in law. "

(b) In paragraph 3, the last sentence is:

" Excludes from the preceding sentences are charges which relate to a liability on the basis of a measure pursuant to § 16 (5) Z 2 to 4 if the remuneration agreement is concluded on the day of the conclusion of the placement contract (factual injunction) shall be taken. "

9. § 24 (1) reads:

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


1.		§ § 13 to 15 as well as § 16 (1) and (5) are to be applied with regard to the date of the merger, the handling of the transferor and the balance sheet drawn up for the purpose of presenting the assets.
2.		Section 13 (1) is to be applied with the proviso that the company's accounting competence relates to the establishment of a personal company to be incorporated and to the entry of new members into registered partnerships, and that it is to be replaced by the company's own of the financial office responsible pursuant to § 58 of the Federal Tax Code (Bundesabtaxordnung) shall be notified in the case of the tax office responsible pursuant to Section 54 of the German Federal Tax Code.
3.		To the extent that assets are transferred to the foreign private company within the scope of the concentration, § 1 para. 2 shall apply mutagenly.
4.		In the case of the transfer of foreign companies, sub-holdings and shares in foreign companies in partnerships, Section 16 (3) is to be applied with the proviso that the higher partial values shall be replaced by the common value. including self-created intangible economic assets. "

(10) § 25 is amended as follows:

(a) para. 1 reads:

" (1) The following shall apply to the acquiring company:


1.		It shall apply the acquired assets with those values which arise in the case of the transferral under the application of § 16 in the case of compliance with Section 24 (2).
2.		To the extent that the tax law of the Republic of Austria arises with respect to foreign assets of foreign assets, these are to be applied with the higher partial value. If assets are taken over, for which the tax liability has not been fixed on the basis of a spin-off within the meaning of this Federal Law or under § 6 Z 6 or § 31 of the Income Tax Act 1988, the acquisition costs or to set book values prior to 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. In this case, the increase in the value of the value entered in the EU/EEA area must be deducted from the disposal proceeds.
3.		It shall be treated in the context of a transfer of the book value for the purpose of determining the profit as if it were a successor to the whole of the law. "

(b) The following paragraph 4 is added:

"(4) § 9 para. 9 shall apply mutasensitily."

11. § 29 (1) reads:

" (1) The following shall apply to the valuation of the operating assets in the partial balance sheet:


1.		§ 14 (1) and § 16 (5) are to be applied.
2.		The division to book values (book value division) shall be permitted only if provision is made for the further determination of the profit that, in the case of the taxable persons involved in the division, no definitive postponement of the division shall be effected by the division of the Tax burden is coming. The compensation items for which the successor companies are to be allocated shall be dislocated or dislocated from the marketing year following the graduation date evenly over the course of fifteen marketing years. Section 24 (2), last sentence, shall apply.
3.		To the extent that assets are transferred to a foreign successor in the context of reallocation, § 1 para. 2 is to be applied mutagenly.
4.		In the case of the transfer of foreign companies, sub-holdings and shares in foreign companies in partnerships, Section 16 (3) is to be applied with the proviso that the higher partial values shall be replaced by the common value. including self-created intangible economic assets. "

Article 30 (1) reads as follows:

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


1.		He has the transferred assets to be used with those values which have resulted from the divided personal company in application of § 16 in compliance with § 29.
2.		To the extent that the tax law of the Republic of Austria arises with respect to foreign assets of foreign assets, these are to be applied with the higher partial value. If assets are taken over, for which the tax liability has not been fixed on the basis of a spin-off within the meaning of this Federal Law or under § 6 Z 6 or § 31 of the Income Tax Act 1988, the acquisition costs or to set book values prior to 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. In this case, the increase in the value of the value entered in the EU/EEA area must be deducted from the disposal proceeds.
3.		It shall be treated in the context of a book value division for the purpose of determining the profit, as if it were a successor to the whole of the law. "

Section 38a (2) reads as follows:

" (2) A split within the meaning of paragraph 1 shall be subject to the following condition:

The cleaving body brings assets (§ 12 para. 2) into two or more accepting entities that are not involved in the divisire body, according to Art. III. Section 32 (3) may be applied. In addition to the consideration referred to in § 20 (1), the divisire body shall remain only liquid assets and any remaining liabilities in addition to the consideration within the meaning of § 19. The dissolution of the divisio body shall be filed within nine months after the introduction date for registration in the company's register. In the context of the liquidation of the divisive body, the capital shares and the remaining liquid funds shall be allocated to the shareholders in proportion to their holdings within the meaning of section 38d or in accordance with § 38e; the remaining liquid shall be allowed to take the form of the remaining cash equivalents. 10% of the common value of the total assets to be distributed shall not exceed 10%. "

14. In Section 26 (1) (2) (2) and (31) (1) (2) (2), the position of the reference shall be made "§ 22 (2)" the reference "§ 22 (3)" .

15. The 3. Part is amended as follows:

a) In Z 6 lit. h shall be replaced by the name " 1. Jänner 2005 " the designation " 1. Jänner 2010 " .

(b) 3. Part Z 8 will be the phrase "§ 10 Z 1 lit. c" deleted and added in the last sentence in Z 8:

" § 10 Z 1 lit. c in the version of the Federal Law BGBl. I No 71/2003 shall apply to conversions on which a cut-off date is based on 30 December 1995. '


" 9.		§ 1, § 3 (1), § 5 (1), § 7 (2) (2) (1), § 17 (2), § 18 (1), § 29 (1) and § 30 (1) in the version of the Federal Law BGBl. I 180/2004, should be applied to the changes which have been made on a cut-off date in accordance with the provisions of the 7. October 2004. Section 38a (2) in the version of the Federal Law BGBl. I 180/2004, shall apply to divisions which are based on a cut-off date after 31 December 2004. '

16. The annex to the Reformation Tax Act is:

,, annex

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


Companies within the meaning of Article 3 of Directive 90 /434/EEC 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, idF of the Act concerning the conditions of the 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 Slovenia and the Slovak Republic (OJ C 139, 30.4.2004, p. No. (OJ L 236, 23.9.2003, p. 33)

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 companies of Belgian law known as: naamloze vennootschap/societe anonyme, commenditaire vennootschap op aandelen/societe en commandite par actions, besloten vennootschap mit beperkte aansprakelijkheid/societe privee a responsabilite limitation and public-law bodies whose activities are governed by private law;
b)		companies of Danish law known as: aktieselskab, anpartsselskab;
c)		Companies under German law known as: Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft mit beschränkter Haftung, bergrechtliche Unionschaft;


2.	in accordance with the tax law of a Member State of the European Communities, 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 societés in Belgium,
-		selskabsskat in Denmark,

or any tax that replaces one of those taxes, without being exempt. ''

Lit. p to y shall be applied to reasoning where the underlying decisions have been taken after 30 April 2004. "

Article IV

Amendment of the 1994 turnover tax law

The sales tax law in 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I n ° 27/2004, shall be amended as follows:

1. In § 3, the following paragraphs 13 and 14 are added:

" (13) Gas is supplied via the natural gas distribution network or electricity to an operator whose principal activity relates to the acquisition of such goods in the course of their delivery and whose own consumption of these objects by: The delivery shall be carried out where the customer operates his or her undertaking. However, if the delivery is carried out to the premises of the entrepre, the place of the establishment shall be determined instead.

(14) If the supply of gas via the natural gas distribution network or electricity does not precipitate under para. 13, the delivery shall be carried out where the customer actually uses and consumes the goods. To the extent that the goods are not actually consumed by this customer, they shall be used or consumed in the place where the customer has the registered office of his economic activity or a place of business to which the goods are delivered. , in the absence of such a registered office or place of establishment, they shall be deemed to have been used or consumed at their place of residence or habitual residence. "

2. In Section 3a (10) Z 15, the point of the point shall be replaced by a line of lines and the following Z 16 shall be added:


" 16.		the granting of access to and transmission of natural gas and electricity distribution networks and the transmission of such networks and the provision of other services directly related thereto. "

3. In § 6 (2), the following subparagraph is added:

" The waiver of the tax exemption in accordance with § 6 para. 1 Z 9 lit. a is in the case of conversions of land, buildings on foreign soil and building rights in the forced ascent procedure by the pledge to the ersteher (§ 19 para. 1b lit. (c) shall be admissible only if it is notified to the Executive Court by fourteen days after the date of the announcement of the estimated value (§ 144 EO). "

4. In Section 6 (4), the following Z 3a shall be added to Z 3:


" 3a.		of gas via the natural gas distribution network or of electricity; "

5. In Section 12 (2), the first three sentences are deleted and the Z 1 reads:


" 1. a)		Deliveries and other services, as well as the importation of goods, shall be deemed to have been exported to the enterprise if they are carried out for the purpose of the enterprise and if they serve at least 10% of business purposes.
b)		The trader may treat deliveries or other services and imports only in so far as they are intended for business purposes, provided that they serve at least 10% of the business purpose.
		This assignment has to be communicated to the tax office in writing by the tax office until the end of the assessment period. "

(6) In § 19 (1), the second subparagraph reads as follows:

" In the case of other services (with the exception of the payment of charges for the use of federal roads) and in the case of works deliveries, the tax shall be payable by the recipient of the service if:


-		the performer does not have a place of residence (seat) or his/her habitual residence or permanent establishment in the country; and
-		the nominee is an entrepreer or a legal person under public law. "

7. § 19 para. 1b lit. c is:


" (c)		and in the conversion of land, buildings on foreign soil and building rights in the foreclossed procedure by means of the pledge to the "Ersteher" ("the" Ersteher ")

8. According to Article 19 (1b), the following is added as Section 1c:

" (1c) In the case of the supply of gas via the natural gas distribution network or electricity, if the place of this supply is determined in accordance with § 3 (13) or (14) and the supplier in supply does not reside (seat) or his habitual residence in the territory of the country, or has a permanent establishment, the tax shall be payable by the consignee of the delivery if it is registered in the territory of the country for the purpose of turnover tax.

The supplier shall be liable for this tax. "

9. In Article 21 (4), the following subparagraph shall be added:

" Entrepreneurs who have not carried out any transactions domestily or only transactions for which the beneficiary owes the tax, and who are solely liable for a tax in accordance with Section 19 (1), second sentence or paragraph (1a), in respect of which they are entitled to the full Pre-tax deductises shall be subject to the tax only if they expressly request this in writing. "

10. According to Article 21 (9), the following paragraph 10 is added:

"(10) The provisions of para. 1 to 5 shall also apply to legal persons who exclusively owe a tax pursuant to Section 19 (1), second sentence, para. 1a and paragraph 1b."

11. In § 27, paragraph 4 reads:

(4) If an entreponee who does not have a domical residence (registered office) or his/her habitual residence or a permanent establishment in the territory of the country, provides a taxable benefit in the territory of the country, the nominee shall, if he/she is a legal person, have is a public law or an entreponent for whose undertaking the performance is carried out to retain the turnover tax arising from that service and, in the name and for the account of the supplier, to the person responsible for the performance of the undertaking Tax office. If the beneficiary does not comply with this obligation, he shall be liable for the resulting loss of tax. "

12. In the Z 2 of the asset, the parenthesis is:

"(from subheading 0106 9000 of the Combined Nomenclature)"

13. In Art. 1 (3) Z 1 lit. g occurs at the point of the point a stroke point and it becomes the following lit. h is added:


" h)		for the execution of a supply of gas via the natural gas distribution network or of electricity, if the place of such supplies is determined in accordance with Article 3 (13) or (14). "

14. In Art. 3 (1) Z 1 lit. g occurs at the point of the point a stroke point and it becomes the following lit. h is added:


" h)		for the execution of a supply of gas via the natural gas distribution network or of electricity, if the place of such supplies is determined in accordance with Article 3 (13) or (14). "

15. Article 11 (4) is deleted.

16. Art. 12 (1) (3) is deleted.

17. Article 18 (1), first sentence reads:

" From the records, the tax bases must be


-		for the intra-Community acquisition of goods and
-		for the supplies for which the tax is due pursuant to Article 25 (5),
in each case separately according to tax rates, as well as the tax amounts which are to be calculated on the basis of these rates. "

18. Article 20 (1) second sentence reads:

"The amount determined shall be added to the amount determined in accordance with Article 7 (4), second sentence."

19. According to Article 28 (24), the following is added as the para. 25:

" (25) The amendments to the Federal Law BGBl. I No 180/2004 shall enter into force:


1.		The following changes are to be applied to transactions and other facts which are carried out after the end of the day on which the law was published in the Federal Law Gazans (Bundesgesetzblatt). shall take place:
		Z 2 of the Appendix, Art. 11 (4), Art. 12 (1) Z 3, Art. 18 (1) first sentence, Art. 20 (1), second sentence.
2.		Section 21 (4) is to be applied for the first time on the basis of the assessment periods ending in the calendar year 2004.
3.		The following changes shall apply to transactions and other facts which are carried out after 31 December 2004, or shall take place:
		§ 3 (13) and (14), § 3a (10) Z 16, § 6 (2), § 6 (4) (3a), § 19 (1), second subparagraph, § 19 (1) (c), § 21 (10), § 27 (4), Art. 1 (3) Z 1 lit. h, Art. 3 (1) Z 1 lit. h.
4.		Section 12 (2) (1) shall apply to transactions and other facts which, after the expiry of the date of publication of the authorization to this Regulation pursuant to Article 27 of the Sixth Directive 77 /388/EEC, shall be applied in the Official Journal of the European Communities. calendar month, or shall be taken up.
5.		§ 19 para. 1b lit. c shall apply to transactions and other facts which, after the expiry of the calendar month following the publication of the authorization to this Regulation in accordance with Article 27 of the Sixth Directive 77 /388/EEC in the Official Journal of the European Communities, or, respectively, are taking place. "

Article V

Amendment of the Health and Social Sector-Aid Law

The federal law, which regulates health and social aid, BGBl. No 746/1996, as last amended by the Federal Law BGBl. I No 105/2004, shall be amended as follows:

1. § 2 shall be amended as follows:

(a) In Article 2 (1), the following sentence shall be inserted before the last sentence:

"A reduction in the aid to the extent of 10% of the charges not coming from public funds must also be made in the case of other exempted revenues for which previously undeductible pre-tax taxes have been used as aid."

(b) in section 2 (2), the word order shall be "31 December 2004" by "31 December 2008" replaced.

Article VI

Amendment of the International Tax Remuneration Act (IStVG)

The Federal Act on the Compensation of Taxes to Foreign Representative Authorities and their members in the diplomatic and professional consular rank (International Tax Remuneration Act-IStVG), BGBl. I No 71/2003, shall be amended as follows:

1. In § 2, the following paragraph 4 is added:

"(4) With regard to the persons entitled to remuneration within the meaning of Section 1 (1) (2) (2), it shall also be valid that the remuneration for the individual entitled to remuneration may not exceed the total amount of EUR 2 900 per calendar year."

2. § 3 reads:

" § 3. (1) Instead of a tax refund on the basis of the individual deliveries and other services pursuant to § § 2, 10 and 11, remuneration entitled persons within the meaning of Section 1 (1) (1) (2) may be entitled to a uniform flat-rate remuneration of EUR 110 per person or full calendar month in which the conditions for the remuneration of the sales tax are fulfilled. In this case, the persons entitled to remuneration shall declare the use of the flat-rate payment in each of their first remuneration applications for a calendar year and shall be bound by this for the calendar year. A separate use of the flat-rate remuneration for VAT, electricity tax or natural gas tax is not permitted.

(2) Persons who, in the sense of Article 38 of the Vienna Convention on Diplomatic Relations, BGBl. No 66/1966, members of the Republic of Austria or permanently resident in the Republic of Austria, shall not be entitled to remuneration. "

3. In § 10 (2) the Z 2 and 3 are:


" 2.		It is also a prerequisite that the foreign representative authority (the international organisation), through which the submission of the compensation application is to be submitted in accordance with § 4 para. 2, confirms on the remuneration request that it is itself responsible for the shall not apply for any remuneration in respect of the electricity levy in question.
3.		The amount referred to in Z 1 shall be doubled in the case of persons entitled to remuneration who do not receive compensation for the payment of natural gas for the calendar year in question. "

4. In § 11 para. 2 are Z 2 and 3:


" 2.		It is also a prerequisite that the foreign representative authority (the international organisation), through which the submission of the compensation application is to be submitted in accordance with § 4 para. 2, confirms on the remuneration request that it is itself responsible for the shall not apply for the payment of the relevant natural gas levy.
3.		The amount referred to in Z 1 shall be doubled in the case of persons entitled to remuneration who do not receive payment of electricity tax for the calendar year in question. "

5. The following paragraph 4 is inserted in § 13:

" (4) § 2 para. 4, § 3, § 10 para. 2 and § 11 paragraph 2, each in the version of the Federal Law BGBl. I n ° 180/2004, are for the first time on remuneration periods starting from 1. Jänner 2005. "

Article VII

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I n ° 72/2004, shall be amended as follows:

1. In § 14, subsection (8), subsection (5), after the word "Grant" the phrase "and follow-up" inserted.

2. The following Z 7 shall be added in section 33 of the subheading 21 (2):


" 7.		Zessions to securitization companies. "

3. In § 37, the following paragraph 13 is added:

" (13) Section 14 of the German Collective Bargaining Agreement 8 (5) in the version of the Federal Law BGBl. I n ° 180/2004 shall enter into force on 1 March 2005 and shall apply to all situations in respect of which the fee incurred after 28 February 2005 is incurred. Section 14 of the German Collective Bargaining Agreement 8 (5) in the version prior to the Federal Act BGBl. I n ° 180/2004, it is the last time that it applies to situations in respect of which the fee is incurred before 1 March 2005. '

Article VIII

Amendment of the consular fee law 1992

The Federal Act on the charging of fees and the replacement of expositions for official acts of Austrian representative authorities in consular matters (consular fee law 1992-KGG 1992), BGBl. N ° 100/1992, as last amended by Federal Law BGBl. I No 17/2004, shall be amended as follows:

(1) A new paragraph 4 shall be inserted after subheading 7 (3) in the Appendix to § 1, which reads as follows:

" (4) Eradication of a residence permit issued by an authority established in the territory of the country


1.	temporary residence permit	75 Euro
2.	unpaid residence permit	130 Euro "

2. In the Appendix to § 1, the new sales designation shall be replaced by subheading 7 (4). "5" .

3. In § 17, the following paragraph 6 is added:

" (6) Tarifpost 7 (4) and (5) in the annex to § 1 in the version of the Federal Law BGBl. I No 180/2004 will enter into force on 1 March 2005. In the appendix to § 1 in the version before the Federal Law BGBl, the German Federal Law Gazette (Section 1). I No 180/2004 should be applied to all transactions for which the duty to pay was incurred before 1 March 2005. '

Article IX

Amendment of the Investment Fund Act 1993

The Investment Fund Act 1993, BGBl. N ° 532, as last amended by the Federal Law BGBl. I No 80/2003, shall be amended as follows:

1. § 40 (2) is amended as follows:

(a) In Z 1, the following sentences shall be replaced by the first sentence:

" If there is no actual payout of the annual profit, the disbursement of the capital gains tax (§ 13 third sentence) and after deduction of the costs accruing for it shall not apply to all, not to be paid in the past financial year. paid interest, dividends, distributed income of shares in the fund assets of other domestic or foreign capital investment funds, asset gains in respect of shares not held in an operating assets, and other shares held in a company's assets and other capital investment funds Income to the unit-holders in the extent to which the share is obtained as distributed (equal yields). If this payment is not made within four months of the end of the financial year, the unpaid annual profits shall be deemed to be distributed after the end of this period. "

(b) In Z 2, the following sentences shall be replaced by the first two sentences:

" The payout-like yields are to be proved with the necessary documentation. Proof is to be provided by a tax representative. A tax representative is a domestic credit institution or a domestic business broadcaster. The capital gains tax on the direct or indirect interest income pursuant to § 93 (2) (3) and 93 (3) (3) (1) to (3) of the Income Tax Act 1988, including compensation for income, are in the way of the capital investment company on a daily basis. publish the reporting body in accordance with section 6 (3). The capital gains tax on the distributed annual profits as well as on the payout-like income in the sense of the Z 1 are to be published by the capital investment company at the time of the influx by the reporting body in accordance with § 6 para. 3. If the tax representative does not prove that the same income is equal, the unit-holder can prove the tax bases in the same form on the basis of the assessment by himself. "

2. In § 42 the para. 2 reads:

" (2) In the case of a foreign capital investment fund, the same income shall be paid out at 90% of the difference between the first and last withdrawal price fixed in the calendar year, but at least 10% of the last return price. the withdrawal price fixed in the calendar year. In the case of a sale of a share, the difference between the withdrawal price fixed for the sale and the last one in the closed calendar year, but at least 0.8% of the withdrawal price fixed for the sale, shall be for the sale of a share. to apply each month of the calendar year running at the time of the sale. This also applies in accordance with the acquisition of a share. Instead of the withdrawal price, the published calculation value as well as in the case of listed shares of the exchange rate can also be used. Actual payouts shall be deducted from the amount thus determined, subject to the proviso that no negative distribution of the same income may be incurred. If it is shown that the payout-like income is later actually distributed, they are exempt from tax. "

3. In § 49, the following para. 17 and 18 are added:

" (17) § 40 sec. 2 Z 2 last sentence and § 42 para. 2 in the version of the Federal Law BGBl. I No 180/2004 shall enter into force on 5 December 2004.

(18) § 42 (4) in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to capital gains and to the profits of the substance which are considered to be closed after 30 June 2005. '

Article X

Amendment of the EU withholding tax law

The EU's Source Tax Act (EU-QuStG), BGBl. I n ° 33/2004, shall be 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)
Greece	Greek Telecommunications Institute
	Greek railway network
	State Electricity Works
France	La Caisse d' amortissement de la dette sociale (CADES) (Debt Financing Fund of Social Security)
	L' Agence française de développement (AFD) (French Agency for Development)
	Réseau Ferré de France (RFF) (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
Poland	gminy (Municipalities)
	powiaty (Districts)
	województwa (provinces)
	zwiazki gmin (municipal associations)
	zwiazki powiatów (district association)
	zwiazki województw (Provincial Association)
	miasto stoÿeczne Warszawa (capital Warsaw)
	Agencja Restructuryzacji i Modernizacji Rolnictwa (Agency for the
	Restructuring and modernisation of agriculture)
	Agencja Nieruchomoÿci 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
Slovakia

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 XI

Amendment of the EC Treaty Assistance Act

The EC Treaty Assistance Act, BGBl. No. 657/1994, as last amended by the Federal Law BGBl. I n ° 33/2004, shall be amended as follows:

1. § 1 (1) reads:

" (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,
2.		in the collection of insurance taxes and
3.		for the collection of excise duty on mineral oil, alcohol, alcoholic beverages and on tobacco products, in so far as they are not levied as input duties,
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, certain excise duties and taxes on insurance premiums, 1. No. 15, as last amended by Directive 2004 /56/EC, OJ L 336, 30.12.2004, p. No. 70., through the exchange of information between the authorities responsible for this purpose. "

2. § 2 (1) reads:

" (1) The competent authority referred to in Article 1 (2) shall provide the competent authority of another Member State with information falling within the scope of application of this Federal Law pursuant to Article 1 (1) of this Act, if the competent authority of a competent authority of a Member State is responsible for the application of Member State in individual cases. In order to obtain the information requested, the requested competent authority or the managing authority it has dealt with shall proceed as if it acted in the performance of its own tasks or at the request of another domestic authority. Where such information is required for the collection of Austrian taxes, only the competent authority in accordance with Section 1 (2) may send a request for information to the competent authority of the relevant Member State. "

3. § 5 Abs 2 is:

" (2) The information may be provided in public court proceedings (including public hearings of the senate and appellate senates) or in the public proclamation of judgments and findings only if the competent authority is of the Member State providing the information for the first time that the information is supplied for the first time. "

4. According to § 5, the following § § 5a and 5b are inserted:

" § 5a. At the request of the competent authority of a Member State, the competent authority referred to in Article 1 (2) shall arrange for the service of all administrative authorities, in accordance with the provisions of domestic law relating to the service of foreign documents. of the requesting Member State and decisions addressed to a domestic recipient connected with the application of the legislation relating to taxes covered by the EC Assistance Directive in the territory of the Member State concerned.

(2) notwithstanding paragraph 1, any Member State may send the documents referred to in paragraph 1 directly to a person in the territory of the country by post.

(3) The request for delivery shall contain information on the subject of the provision or decision to be made, the name and address of the consignee and any other information which may facilitate the identification of the recipient.

(4) The requested authority shall immediately inform the requesting authority of what has been initiated on the basis of the request for delivery and, in particular, on which day the disposition or decision has been delivered to the addressee.

(5) The competent authority in accordance with Article 1 (2) may, for the purposes of the collection of Austrian taxes, send a request for delivery within the meaning of paragraph 1 to the competent authority of another Member State. Paragraph 2 shall apply mutatily.

§ 5b. (1) Where the tax situation of one or more submittal bodies is of common or complementary interest to two or more Member States, the competent authority of another Member State may, in accordance with Article 1 (2), be competent to: agree to carry out at the same time in their territory simultaneous tax audits.

(2) The competent authority of the requesting Member State shall determine which taxable persons are to be proposed for simultaneous joint assessment of the tax authorities and shall notify the competent authority of the cases in question in accordance with § 1 (2), stating the reasons for this decision and the period of examination envisaged.

(3) The competent authority shall decide, in accordance with § 1 para. 2, whether it intends to participate in the simultaneous examination. It shall inform the applicant competent authority of the other Member State after receipt of a proposal for simultaneous examination, where appropriate, of its consent or its refusal to do so. In the event of the agreement, it shall at the same time appoint a representative responsible for the supervision and coordination of the audit.

(4) In so far as this is necessary for the purposes of a domestic duty procedure, the competent authority may, in accordance with Article 1 (2), request a corresponding request for a simultaneous audit of the tax authorities to the competent authority of another Member States shall take appropriate account of the principles set out in the preceding paragraphs. "

5. In § 6, the following sentences occur in place of the second sentence:


" The changes in the title of the law as well as in § 1 (1) and § 5 (5) respectively in the version of Article I of the Federal Law BGBl. I n ° 33/2004 are for the first time from 1. Jänner 2004. The amendments in § 1 (1), § 2 (1), § 5 (2) and the provisions of § § 5a and 5b in the version of Article XI of the Federal Law BGBl. I n ° 180/2004 are for the first time from 1. Jänner 2005. With regard to the excise duties referred to in Article 1 (1) (1) (3), this Federal Act is at the same time as the entry into force of a Regulation of the Council of the European Union on administrative cooperation in the field of excise duties no longer apply. "

Article XII

Amendment of the Standardisation Consumption Act

The standard-consumption law, BGBl. N ° 695/1991, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:

1. In § 3 Z 3, the third sentence reads:

"The condition is that the beneficiary's intended use is proven."

2. In accordance with § 14, the following § 14a and title shall be inserted:

" Vehicles with advanced exhaust gas behavior

§ 14a. (1) For vehicles within the meaning of § 2 Z 2, which are powered by diesel engines, the following shall apply:


1.		The tax liability shall be reduced by EUR 300 between 1 July 2005 and 30 June 2007, if the vehicle has a particulate air pollution of not more than 0.005 g/km.
2.		The tax liability shall be increased by 0.75% of the tax base between 1 July 2005 and 30 June 2006, up to a maximum of EUR 150 and from 1 July 2006 by 1.5% of the tax base, up to a maximum of EUR 300, if the particulate form Air pollution is more than 0.005 g/km.
3.		For vehicles with a power of not more than 80 kW, the date of 1 July 2005 shall be replaced by the date of 1 July 2005. Jänner 2006.

(2) The exemptions in accordance with § 3 Z 3 shall not apply. "

Article XIII

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 n ° 57/2004, shall be amended as follows:

1. § 2 (1) to (4) and in accordance with paragraph 4, the sections 4a to 4b are inserted:

" (1) Mineral oil within the meaning of this Federal Law are the goods


1.	Heading Nos 2705 to 2712 and 2715 of the Combined Nomenclature, other than natural gas, subheading 2711 21 00 of the Combined Nomenclature;
2.	Positions 2901 and 2902 of the Combined Nomenclature;
3.	Headings 3403, 3811 and 3817 of the Combined Nomenclature;
4.	the following headings and subheadings of the Combined Nomenclature, which are used as fuels, as additives or as extenders of fuels or for heating
a)		Positions 1507 to 1518,
b)		Subheading 3824 90 99,
c)		Subheading 2905 11 00, with the exception of those of synthetic origin;
5.	Heading No 2207 of the Combined Nomenclature, which is produced by alcoholic fermentation and which is used as a fuel, as an additive or an extender of fuels.

(2) Fuels within the meaning of this Federal Act are all products not listed in paragraph 1, which are used as fuel or as an additive or an extender of fuels with the exception of goods which are subject to the natural gas delivery act, BGBl. No 201/1996, or the coal discharge law, BGBl. I No 71/2003.

(3) Heating materials within the meaning of this Federal Law are all other hydrocarbons not listed in paragraph 1 which are used for heating, with the exception of peat and goods, which are subject to the Natural Gas Procurement Act or to the Coal Procurement Act.

(4) Biogenic substances within the meaning of this Federal Law are


1.		"bioethanol" means a non-fermented ethanol produced from biomass and/or biodegradable parts of waste of heading 2207 10 00 of the combined nomenclature with an alcohol content of at least 99 volume percent;
2.		"fatty acid methyl ester" (FAME, biodiesel), which is a methyl ester derived from biomass (vegetable or animal oils or fats);
3.		"Biogas", which is a gas produced from biomass and/or from biodegradable parts of waste by means of pyrolysis or fermentation and with the aim of achieving natural gas quality;
4.		"Biomethanol", which is a methanol produced from biomass and/or biodegradable parts of waste;
5.		"Biodimethylether", which is a dimethyl ether produced from biomass;
6.		"Bio-ETBE (ethyl-tert-butyl-ether)", which is a bioethanol-based ETBE with an eligible biofuel volume percentage of 47%;
7.		"Bio-MTBE (methyl tert-butyl ether)", which is an MTBE produced on the basis of biomethanol, with an accounting biofuel volume percentage of 36%;
8		"Synthetic biofuels" means synthetic hydrocarbons or synthetic hydrocarbon mixtures obtained from biomass;
9.		"bio-water" means a hydrogen produced from biomass and/or biodegradable parts of waste;
10.		"Pure vegetable oil", which is a chemically unmodified oil obtained from biomass (oilseeds) by pressing, extraction or comparable processes from oilseeds, in a crude or refined form.

(4a) 'Biomass' means biodegradable parts of Annex III and IV of Regulation No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for holders of agricultural holdings and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC) No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001, OJ L 327, No. 1, produced products, waste or residues from agriculture and forestry (including plant and animal substances) and related industries, as well as the biodegradable fraction of waste Industry and households.

(4b) In order to promote the use of biogenic substances as a contribution to the strategy for the reduction of greenhouse gas emissions and to increase the energy supply supply, the Federal Minister of Finance is to be in agreement with the Federal Minister for Land- and forestry, the environment and the water industry, by means of a regulation to extend the range of biogenic substances to mixtures of biogenic substances of the type referred to in paragraph 4 with other mineral oils and, furthermore, by means of a regulation in the Agreement with the Federal Minister for Agriculture, Forestry, Environment and Water management to further regulate the process of favouring biogenic substances and mixtures of biogenic substances with other mineral oils. "

2. § 2 (6) to (10) reads:

" (6) Combined nomenclature within the meaning of this Federal Law is the nomenclature of goods as defined in Article 1 of Regulation (EEC) No 2658/87, OJ L 327, 31.12.1987, p. No. 1., as amended by the Annex to Regulation (EC) No 2031/2001, OJ L 327, 31.12.2001, p. No. 1. and the legislation adopted in implementation thereof.

(7) Subdivisions of the Combined Nomenclature which determine the subject of the tax shall be amended without having any effect on the subject of the tax, for example by introducing additional subdivisions, or in the event of a decision on updates to the positions of the Combined Nomenclature pursuant to Article 2 (5) of Directive 2003 /96/EC on the restructuring of the Community framework for the taxation of energy products and electricity (OJ L 327, 22.3.2003, p. No. 51), the Minister of Finance of the Federal Republic of Germany has the effect of making the changes in the name of the tax object effective as a result of inclusion in the use tariff (Article 45 (1) of the German Customs Law Implementing Act). The use of the customs tariff is binding in this respect.

(8) Unless otherwise provided in this Federal Act, the provisions of this Federal Law relating to mineral oils shall apply only to the goods listed under Z 1 to 6 and equivalent to those referred to in paragraph 9. The provisions of this Federal Law on fuels and heating materials are to be applied to other mineral oils. Mineral oil in the sense of the first sentence are the goods:


1.	the subheadings 2707 10, 2707 20, 2707 30 and 2707 50 of the Combined Nomenclature;
2.	Subheadings 2710 11 11 to 2710 19 69, with the exception of goods of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature, if they are bottled;
3.	Heading No 2711 of the Combined Nomenclature, with the exception of goods of subheadings 2711 11 00, 2711 21 00 and 2711 29 00 of the Combined Nomenclature;
4.	Subheadings 2901 10, 2902 20 00, 2902 30 00, 2902 41 00, 2902 42 00, 2902 43 00 and 2902 44 00 of the Combined Nomenclature;
5.	the following headings and subheadings of the Combined Nomenclature, which are used as fuels, as additives or as extenders of fuels or for heating
a)		Positions 1507 to 1518,
b)		Subheading 3824 90 99,
c)		Subheading 2905 11 00, with the exception of those of synthetic origin,
	and mixtures of these products with other mineral oils;
6.	Heading No 2207 of the Combined Nomenclature, produced by alcoholic fermentation and used as fuel, as the additive or extender of fuels, and mixtures of these products with other mineral oils.

(9) The Federal Minister of Finance has to provide for the application of the provisions of this Federal Law on Mineral Oil by means of a regulation for mineral oils other than those referred to in paragraph 8 (1) to (6), if such a measure is carried out by the European The Community shall be adopted in accordance with the procedure laid down in Article 24 of the Directive referred to in Article 1 (3).

(10) The Federal Minister for Finance is hereby authorized to conclude bilateral agreements with other Member States which shall apply to mineral oil


1.		of the type referred to in paragraph 8 (1),
2.		the type referred to in paragraph 8 (2) (2), except for the mineral oils referred to in Article 3 (1) (1) (1) to (4) and (Z),
3.		of the type referred to in paragraph 8 (4) to (6)
an additional waiver of the application of the provisions of this Federal Law relating to mineral oils is provided for, if this agreement guarantees reciprocity and if the Republic of the Republic of the Republic of the Republic of Germany does not have a tax interest Austria is not to be feared. The provisions of this Federal Law on fuels and heating materials shall apply to such mineral oils. "

3. § 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 is after 31 December 2004 and before 1. October 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 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 412 euro;
bb)			otherwise 445 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 is after 31 December 2004 and before 1. October 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 incurred after 30 September 2007,
aa)			Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 484 euro;
bb)			otherwise 517 Euro;
3.	for 1 000 litres of medium-heavy oils of subheadings 2710 19 21 and 2710 19 25 of the Combined Nomenclature,
a)		317 Euro, if the tax liability is after 31 December 2004 and before 1. October 2005,
b)		325 euro if the tax liability is incurred after 30 September 2005;
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 is after 31 December 2004 and before 1. October 2005,
aa)			With a sulphur content not exceeding 10 mg/kg 302 euro;
bb)			with a sulphur content of more than 10 mg/kg 317 euro;
b)		if the tax liability is incurred after 30 September 2005,
aa)			with a content of at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 297 euro,
bb)			otherwise 325 euros; "

4. § 3 Abs 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 is after 31 December 2004 and before 1. October 2005,
aa)			With a sulphur content not exceeding 10 mg/kg 302 euro;
bb)			with a sulphur content of more than 10 mg/kg 317 euro;
c)		otherwise, for 1 000 l, if the tax liability is incurred after 30 September 2005,
aa)			Containing at least 44 litres of biogenic substances and a sulphur content not exceeding 10 mg/kg 297 euro;
bb)			otherwise 325 euros; "

5. In § 3, the following paragraph 1 is inserted after paragraph 1:

" (1a) Bioethanol, fatty acid methyl ester, biogas, biomethanol, bioethanol, bioethanol, bio-ETBE, bio-MTBE, synthetic biofuels, bio-hydrogen and pure vegetable oil can be used to achieve the content of biogenic substances within the meaning of para. 1 , where the offsetting is limited to the proportion of biogenic origin, in particular in the case of Bio-ETBE, to a share of 47% of the mixed bio-ETBE and, in the case of bio-MTBE, to a share of 36% of the mixed bio-ETBE Bio-MTBE. "

6. § 3 (2) reads:

"(2) The mineral oil tax for fuels is 445 euros for 1 000 l if it is to be used instead of petrol as fuel, otherwise 325 euros."

7. § 4 (1) Z 7 reads:


" 7.		Mineral oil exclusively from biogenic substances, even if these very small amounts of other substances have been added to improve or denaturate, whereby in the case of Bio-ETBE the liberation to a level of 47% and in the case of Bio-MTBE to a proportion of 36% is limited; "

8. § 5 (1) Z 2 reads:


" 2.		for mineral oils which have been verifiably taxed in the tax area and which are subject to § 2 para. 8 Z 5 lit. a to c and Z 6, fuels or heating materials which have been shown to have been used in a manner other than that used to drive engines, to manufacture fuels or to heat them in the tax area; "

9. § 5 (3) and (4) first sentence reads:

" (3) If the mineral oil tax has been paid for mineral oils, fuels or heating materials which are tax-free pursuant to Article 4 (1) Z 1 to 9, it shall be reimbursed, except in the cases of § 4 (1) Z 5, 6, 7 and 9, at the request of the tax debtor.

(4) Where mineral oils, fuels or heating materials which are exempt under Article 4 (1) (1), (5), (6), (7) and (9) are subject to excise duty on mineral oils, they shall be reimbursed or reimbursed at the request of the user. "

10. § 6 shall be deleted, including the heading "Admixture of biogenic substances" .

11. In § 7 (1), § 7a (1), § 8 (1) and § 9 (1), the word order shall be "Subheading 2710 00 69" through the phrase "Subheadings 2710 19 41 to 2710 19 49" replaced.

12. In § 7 (1), § 7a (3) and § 8 (1), the amount shall be "0,204" by the amount "0,199" replaced.

13. § 9 (10) Z 2 reads:


" 2.		in those cases where a tax-free movement of the mineral oil into the tax territory is permitted in international traffic, including for fuel in the main container (section 41 (6)) of cross-border land and forestry vehicles, machinery and equipment which, as a rule, use public roads only in order to reach their intended location, unless the mineral oil is used as fuel for other motor vehicles. "

14. In the fifth and sixth sentences of § 23 (3), the following statement and the phrase shall be dispensed with in accordance with Section 5 (1) (1) (1) (1) of the Sentence. "§ 6 (1) and (3)" .

15. § 23 (4) the following sentence is added:

" According to Article 4 (1) (7), tax-free mineral oil does not have to be declared if the biogenic substances have been produced in plants which are used for the self-supply of agricultural holdings and insofar as the mineral oil is exclusively used in agricultural products. Operated. "

16. The last sentence is deleted in Section 23 (6).

17. § 26 (3) Z 5 is deleted.

18. In § 26 (3) the following Z 6 is added after Z 5:


" 6.		the production of biogenic substances in plants which are used for the self-sufficienty of agricultural holdings and where the mineral oil is used exclusively in agricultural holdings in the tax area. The provisions of § § 19 and 20 shall apply to such establishments. "

19. In § 57 (1), second sentence, the word "Fuel operation" by the word "Operation" replaced.

20. The previous § 60 shall be named "(1)" and (1), the following paragraph 2 is added:

"(2) Those who make mixtures of mineral oils and biogenic substances shall include in the documents intended for the customer (invoices, delivery notes, supply contracts and the like) information on the nature and quantity of the mixed biogenic substances."

21. § 64g is added to the following § 64h:

" § 64h. (1) § 2 (1) to (3) and (4) first sentence, § 7 (1), § 7a (1), § 8 (1), § 9 (1) and (10) Z 2, § 23 (4), last sentence, § 26 (3) Z 6 and section 57 (1). second sentence in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. Jänner 2005 in force and at the same time § 6 (5) and (6) and § 23 (6) last sentence are repeal.

(2) § 2 (1) to (3), (6) and (8), § 3 (1) Z 1 to Z 4 and Z 7, § 4 (1) (7), § 6 (5) and (6), Section 7 (1), Section 8 (1) and Article 9 (1), as amended by the Federal Law BGBl (Federal Law). I n ° 57/2004 shall continue to apply to goods for which the tax liability is before 1. Jänner 2005 was created. § 2 (1) to (3), (6) and (8), Section 4 (1) (7), Section 7 (1), Section 7a (1), Section 8 (1) and Section 9 (1), as amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 180/2004 shall apply to goods for which the tax liability shall be incurred after 31 December 2004.

(3) § 2 para. 4, 4a and 4b, § 3 para. 1a and 2, § 7a para. 3 and § 60 in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. Article 6 (1) (2) and (3) (3) (5) shall be repeal of the law.

(4) § 2 (4) and § 3 (2) in the version of the Federal Law BGBl. I n ° 57/2004 shall continue to apply to goods for which the tax liability is before 1. October 2005. § 2 para. 4, 4a and 4b as well as § 3 para. 1a and 2 in the version of the Federal Law BGBl. I n ° 180/2004 shall apply to goods for which the tax liability shall be incurred after 30 September 2005. § 6 Para. 1 Z 2 in the version of the Federal Law BGBl. I n ° 57/2004 shall continue to apply to cases where the admixture is prior to 1. The report was adopted in October 2005. Compensation according to § 7, § 7a or § 8 for periods before the 1. In accordance with § 7 (1), § 7a (3) and Section 8 (1) of the Federal Law of the Federal Republic of Germany (Bundesgesetz BGBl), January 2006 applies to the remuneration rate. I n ° 57/2004, for periods thereafter on the remuneration rate in accordance with § 7 (1), § 7a (3) and § 8 (1) in the version of the Federal Law BGBl. I No 180/2004.

(5) § 23 para. 3 fifth sentence and sixth sentence in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. October 2007, in force. At the same time, Section 6 (1) to (4), together with the title, but with the exception of Section 1 (1) (2), are in the version of the Federal Law BGB I No 57/2004, but shall continue to apply to cases where the admixture is before the 1. The report was adopted in October 2007.

(6) establishments in which exclusively mineral oils of the type referred to in Article 2 (8) (8) (6) or (6) are manufactured, stored or used shall be considered as tax warehouses within the meaning of this Regulation until the end of one year after the date referred to in paragraph 1 above. Federal law if its opening or operation has been indicated in writing to the customs office in whose area the holding is located, up to the date referred to in paragraph 1, stating the location of the holding.

(7) By the Federal Law BGBl. Directive 2003 /96/EC OJ L 327, 22.11.2003, p. No. 51., transposed into Austrian law. "

Article XIV

Amendment of the Local Tax Act 1993

The Local Tax Act 1993, BGBl. No. 819/1993, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:

1. In § 3, the following paragraph 4 is added:

" (4) ÖBB-Holding AG and its in the Federal Railways Act, BGBl. No. 825/1992 in the version of the Federal Law BGBl. I n ° 142/2004, named subsidiary and grandparents, are considered to be a company (ÖBB companies). "

2. § 6 reads:

" § 6. The debtor is the employer in whose company the employees are employed. If people are left to work at a company's domestic workplace at work, the outlawing businessman is a tax debtor. If the company is operated on behalf of several persons, these persons and the entrepre shall be the total debtor; this shall also apply to co-entrepreneurs within the meaning of the Income Tax Act 1988. The ÖBB-Holding AG shall be deemed to be the tax debtor of the ÖBB-Companies company (Section 3 (4)). "

3. § 7 (2) reads:

" (2) A permanent establishment covering several municipalities (multi-communal permanent establishment) shall be subject to the local tax imposed by each municipality in accordance with the provisions of Section 10. In the case of the company ÖBB-Companies (§ 3 (4)) and the Austrian Federal Railways (Österreichische Bundesbahnen), there are no grounds for the connection of railway track systems to a multi-communal establishment. "

4. § 8 Z 1 reads:


" 1.		The company ÖBB-Companies (§ 3 para. 4) and the Austrian Federal Railways (Österreichische Bundesbahnen) with 66% of the tax base; "

Section 11 (4) reads as follows:

" (4) For each previous calendar year, the trader shall make a declaration of tax by the end of March of the following calendar year. The tax return has to contain all the tax base on the company, divided among the participating municipalities. In the event of the closure of the only permanent establishment in the municipality, a tax return with the tax base of this municipality shall be issued within one month of closure to this municipality. The transmission of the tax return has to be made electronically by means of financial online. The Federal Minister of Finance shall be authorized to determine the content and the procedure for electronic transmission by Regulation. If the operator is unreasonable for the electronic transmission in the absence of technical conditions, the municipality shall be required to submit the tax declaration using an official form. The municipalities have to submit the data of the tax declaration in respect of the tax bases of the Federal Government's financial administration, which are each relevant to them, by way of the financial online.

The federal tax authorities are entitled to use the data of the tax declaration in accordance with section 14 (2). "

6. In § 16, the following paragraph 8 is added:

" (8) § 3 para. 4, § 6, § 7 sec. 2 and § 8 Z 1 in the version of the Federal Law BGBl. I No 180/2004 should be applied for the first time for the month of October 2004. Section 11 (4) in the version of the Federal Law BGBl. I n ° 180/2004 shall apply for the first time to tax returns for the calendar year 2005. "

Article XV

Amendment of the New Founding Support Act

The New Founding Funding Act, BGBl. I n ° 106/1999, as last amended by the Federal Law BGBl. I n ° 132/2002, shall be amended as follows:

1. § 2 Z 2 reads:


" 2.		The person controlling the management within two years after the new establishment (farmer) has not so far operated in a comparable manner in a controlled manner. "

2. In § 4, the following paragraph 5 is added:

" (5) If a permanent data traffic is established between the statutory professional representation, which is to be attributed to the farmer, and the relevant authorities, the declarations in accordance with § 4 (1) of the statutory professional representation can be sent to the authorities concerned shall be sent electronically. In such cases, the obligation to submit an official form shall not be required. The Federal Minister of Finance is authorized to provide the content and the procedure of electronic declaration transfer in agreement with the Federal Minister for Justice, the Federal Minister for Social Security, Generations and Consumer Protection, the Federal Minister for Justice, Federal Minister for Economic Affairs and Labour and the Federal Minister responsible for the legal professional representation of the Federal Ministry of Economics and Labour. "

3. § 5 reads:

" § 5. If the requirement of operating conditions in the sense of § 2 Z 2 is not fulfilled, or if the newly established establishment is extended in the sense of § 2 Z 5, the effect of § 1 shall not be retroactive retroactively (retroactive). The farmer shall be obliged to communicate this fact without delay to all the authorities affected by the removal of the effects. "

Section 5a (1) reads as follows:

" (1) A transfer of works shall be carried out if:


1.		only a change in the person of the holding company controlling the company's management with regard to an already existing operation (partial operation) by a transfer of the holding (partial operation), whether in return for payment or free of charge (§ 2 Z 4), and
2.		which, within two years of the transfer of the holding (holder of the holding), has so far not been able to operate in a comparable manner in a manner that is comparable to that of the company. "

5. Section 5a (2) is amended as follows:

(a) Z 1 is:


" 1.		The provisions of § 1 Z 1, 3 and 5 as well as § § 3, 4 and 7 shall apply in a reasonable way. "

(b) Z 3 is:


" 3.		The effect of the effects of Z 2 as well as of § 1 Z 1, 3 and 5 shall not be retrospectively (retroactive) if the conditions of the holder are not fulfilled within the meaning of Section 5a (1) (2) (2) or if the farmer is not satisfied within five years after the surrender The operation or essential bases thereof shall be transferred, for non-operational purposes, or transferred free of charge, whether or not paid free of charge, or if the holding is abandoned. The farmer shall be obliged to communicate this fact without delay to all the authorities affected by the removal of the effects. "

6. The following paragraphs 3 and 4 are added in § 6:

" (3) § 4 (5) and § 7 (1) in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. Jänner 2005 in force.

(4) Section 5a (2) in the version prior to its amendment by the Federal Act BGBl. In respect of court fees for the entries in the land register, I n ° 180/2004 should be applied to carry-overs for which the basic registration is made before 1 November 2004. '

7. § 7 (1) reads:

" (1) The statutory professional representatives and the social security institution of the commercial economy shall be obliged to produce copies of the official forms on which confirmations within the meaning of § 4 have been affixed and shall be seven years old. shall be kept from the end of the year in which the confirmation has been affixed. In the case of an electronic declaration of information pursuant to § 4 (5), the data shall be kept up to the expiry of seven years from the end of the year in which the data were transmitted electronically. Storage may be carried out either in the form of permanent reproductions of the data transmitted or by storing the transmitted data on a data medium; storage on data carriers is only permissible if the complete, orderly and content-like reproduction right up to the expiry of the retention period referred to in the second sentence. "

(8) The following § 7a, including heading, is inserted:

" Use of personal names

§ 7a . All personal names used in this Act are the chosen form for both sexes. "

Article XVI

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 57/2004, shall be amended as follows:

1. In § 16 of the first sentence, the parenthesis shall be deleted. "(Co-entreponee)" .

§ 57 is amended as follows:

(a) para. 1 reads:

"(1) In matters relating to the tax deduction from the working wage, the tax office is responsible for the collection of duties on the income of the wage tax or, if it is a group of persons, without a person's income tax." is a legal entity which is responsible for the uniform and separate determination of the income (§ 188). "

(b) The following paragraph 3 is added:

" (3) In order to collect the service contributions in accordance with § § 41 et seq. of the Family Law Balancing Act 1967, the tax office shall be responsible for the collection of duties on the income of the person liable to pay or, if he or she is an association of persons. (personal community) without its own legal personality, which is the responsibility of the uniform and separate determination of the income (§ 188). "

3. In § 68, the word shall be replaced by the word "Main Customs Office" the word "Customs office" .

4. In § 76 paragraph 1 lit. d takes the place of the word sequence "in lit. a" the phrase "in lit. a" .

(5) In § 80, the following paragraph 3 is added:

" (3) Representatives (par. 1) the dissolved company with limited liability after termination of the liquidation is who, according to § 93 (3) GmbHG, is obligated to retain the books and writings of the dissolved company or was last required. "

6. In § 97 (3) penultimate sentence, the word order shall be replaced by "within the meaning of the Data Protection Act" the phrase "in the sense of the Data Protection Act 2000" .

7. In § 178 (2), the word shall be replaced by the word "Public" the word "Public" .

8. In § 205 (2), last sentence, the number shall be replaced by the number "42" the number "48" .

9. In § 205 the following paragraph 6 is added:

" (6) At the request of the person liable for a surcharge, interest rates are to be reduced in so far as not to be fixed, as the difference (par. 1) The result of a retroactive event (§ 295a) is and the interest is the time before the occurrence of the event. "

10. § 209 (1) reads:

" (1) If, within the period of limitation (§ 207), discernible acts are taken by the tax authority in order to assert the claim for duty or to determine the person liable to charge (§ 77), the period of limitation shall be extended by one year. The limitation period shall be extended for a further year in each case if such acts are taken in a year until the expiry of the period of limitation is extended. "

11. In § 209a (2), after the word "Time" an accordiation and the following phrase inserted:

"if a request for waiver pursuant to section 299 (1) before the end of the annual period of section 302 (1)".

12. § 212 is amended as follows:

(a) In paragraph 2, after the first sentence, the point of the point shall be replaced by a dot.

(b) In paragraph 2, first sentence, replace the word "four" the word "four and a half" .

13. In § 212a (9), first sentence, the word sequence shall be replaced by "one percent" the phrase "two percent" .

14. § 216 reads:

" § 216. With a notice (notice of settlement) is the correctness of the booking of the building (§ 213) as well as whether and to what extent a payment obligation is obtained by fulfilling a certain redemption status, at the request of the To cancel the person who is liable for a fee (§ 77). Such a request shall be admissible only within five years of the end of the year in which the relevant booking has been made or should have been made. "

15. In § 280, the word order is deleted "second instance" .

16. In § 308 (2), the word sequence shall be replaced by " Application (para. 2) " the word "Application for re-establishment" and shall be heard before the word "simultaneous" the word "at the latest" inserted.

17. § 323 is amended as follows:

(a) In paragraph 16, after the word "Requests" the phrase " or Credits " inserted and replaced by the word sequence "On Reason" the phrase "as a result" .

(b) the following paragraphs 17 and 18 are added:

" (17) § 57 in the version of the Federal Law BGBl. I No 180/2004 shall apply from 1 February 2005. The transfer of responsibility resulting from the recast version of Section 57 shall be notified to the person responsible for the transfer. As long as such an agreement has not taken place, it is also possible to introduce the application of the tax authority which is competent before the entry into force of the recasting. In this respect, the effect of delegation (§ 71), which is contrary to § 57 in the version of the recast, will be lost with effect from 1 February 2005.

§ 80 in the version of the Federal Law, BGBl. I No 180/2004 shall be applied for the first time when the liquidation is carried out in accordance with the 31. January 2005 is finished.

Section 205 (2) in the version of the Federal Law BGBl. I No 180/2004 shall apply for the first time in respect of income tax and corporate income tax, which shall be the result of the duty to pay after 31 December 2004.

§ § 212 (2) and (212a) (9) in the version of the Federal Law BGBl. I n ° 180/2004 are for the first time for periods after the 31. Jänner 2005.

(18) § 209 (1) in the version of the Federal Law BGBl. I No 180/2004 is from 1. Jänner 2005. For rerequests and/or Credits as a result of an external examination (Section 147 (1)) is the recast of Section 209 (1), however, only from 1. January 2006 shall apply if the beginning of the official act before the 1. Jänner 2005. Section 209 (1), second sentence, in the version BGBl. In accordance with Article 209 (1) of Regulation (EC) No 180/2004, the provisions of Section 209 (1) shall apply in the version prior to BGBl. I No 57/2004. § 209a (1) and (2) shall apply in the case of the reduction of limitation periods by means of the recasting of Section 207 (2), second sentence, by BGBl. I n ° 57/2004, section 209 (1) by BGBl. I n ° 180/2004, section 209 (3) by BGBl. I n ° 57/2004 and section 304 of BGBl I No 57/2004. Due to the shortening of the limitation periods of § 209 (3) by BGBl. I No 57/2004 may not be repealed in accordance with Section 299 (1). "

Article XVII

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 ° 72/2004, shall be amended as follows:

1. In § 3 (1), the position of the citation shall be replaced by "§ § 4 to 14b" the citation "§ § 4 to 14" .

2. § 4 (1) reads:

"(1) As a tax office with a special group of tasks, the tax office for fees and traffic taxes is in Vienna."

3. § 7 (1) first sentence reads:

" The tax office for fees and traffic taxes in Vienna is responsible for the local impact of the countries Vienna, Lower Austria and Burgenland with the collection of the stamp and legal fees, the capital traffic taxes, the inheritance and Gift tax, the real estate tax, the insurance tax, the fire protection tax and the play bank levy. "

4. In Section 8 (3), the phrase shall be replaced by the phrase "an organ group or group" the phrase "in an organ group, a group of companies or a group" .

5. § 9 reads:

" § 9. The financial offices Freistadt Rohrbach Urfahr, Salzburg-Land, Graz-surroundings, Klagenfurt, Innsbruck and Feldkirch are without prejudice to the last sentence of § 7 (1) of the last sentence, in addition to their general task price for the area of the country in which they are located. , the collection of stamp and legal fees, capital traffic taxes, inheritance and gift tax, the real estate tax, the insurance tax, the fire protection tax, and the casino levy. "

6. In the first sentence of § 10, the word sequence shall be replaced by "Finanzamt für den I. District" the phrase "Finanzamt Wien 1/23" .

7. The following paragraphs 3 and 4 are added in § 17:

" (3) § § 3 (3), 4 (2) and (3), 8 (3) and 17a (4) authorize the Federal Minister of Finance to also, by means of a regulation, the transfer of substantive responsibilities also to proceedings pending at the time of the transition of jurisdiction ,

(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 competence:


1.		OrgankreisV, BGBl. II No 458/1999,
2.		Fee ammo merger, BGBl. II No 459/1999,
3.		Economic Area-Financial Services-Regulation, BGBl. II No 224/2003,
4.		Economic Area-Customs Office-Ordination, BGBl. II No 121/2004,
5.		Unit assessment merger regulation, BGBl. II No 553/2003,
6.		Tasks-Transfer Regulation, BGBl. II No 2004/166. '

8. In § 17b, the following paragraph 9 is added:

" (9) § § 4, 7, 8, 9 and 10 in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. Jänner 2005 in force. The Fee-Charging Merger, BGBl. II No 459/1999, enters into force 1. Jänner 2005 out of force. "

Article XVIII

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 ° 26/2004, shall be amended as follows:

1. In § 6 (1), last indent, the point of the point shall be replaced by the following phrase and the following phrase shall be added:


"-		the collection of the Punation control fee. "

2. In Section 23 (2), the phrase "all official documents relating to the implementation of the customs procedure" through the phrase "all documents relating to the implementation of the customs procedure, the data transmitted by the customs authority by means of data processing" replaced.

3. In § 23 (3), after the word "in writing" the phrase "or electronic" inserted.

4. In § 23, the following paragraphs 4 and 5 are added:

Where the application is made by means of data processing, the persons referred to in paragraph 1 shall, at the request of the customs authorities, communicate the documents referred to in paragraph 2 in paper or electronic form. The provisions of paragraphs 2 and 3 shall apply in the case of a declaration which is made by means of data processing.

(5) The keeping of records by means of data processing shall be permitted, provided that the applicable legislation does not give the opposite effect. "

5. § 37 shall be repealed.

6. § 54a (2) reads:

" (2) For the designation of persons involved in the customs procedure (applicants, consignor, consignee, exhibitor of documents, etc.), customs-participant identification numbers (TIN-Trader-Identification number) may be established. The customs office in Wiener Neustadt shall have a database on the specified customs-party identification numbers. "

7. In Section 54a (3), the word order shall be "Customs Office Innsbruck" through the phrase "Zollamt Wiener Neustadt" replaced.

8. § 54a (4) reads:

" (4) The Regulation referred to in paragraph 1 shall be made available via electronic media. The customer shall take the form of the customer in the form that the regulation is kept available on the Internet at www.bmf.gv.at for consultation. In addition, the main version of the Regulation is to be applied to the customs authorities with a modified wording. "

Section 55 (1) reads as follows:

" (1) The Federal Minister of Finance shall determine, in order to safeguard the security and the protection of the data with a Regulation, in order to ensure the security and protection of the data, the formalities to be carried out in writing shall be determined on the basis of the Basis of information technology (Article 4a ZK-DVO) can be carried out. This Regulation shall also be used to determine:


1.		the nature of the information technology (data transmission or transfer of data carriers) and
2.		the structure of the transmitted messages which are to be submitted exclusively to the customs authorities. "

10. In § 55 (2), the following sentence is added:

"The Federal Minister of Finance may, by means of the regulation referred to in paragraph 1, lay down exemptions from the obligation to grant authorisation."

11. The last three sentences are deleted in Section 55 (5).

Article 55 (6) reads as follows:

" (6) The Regulation referred to in paragraph 1 shall be made available via electronic media. The customer shall take the form of the customer in the form that the regulation is kept available on the Internet at www.bmf.gv.at for consultation. In addition, the main version of the Regulation is to be applied to the customs authorities with a modified wording. "

13. In § 56 the following sentence shall be inserted after the first sentence:

"If the application is submitted by means of data processing, the confirmation of the acceptance of the application shall be made in electronic form."

14. In § 57 the following sentence shall be inserted after the first sentence:

"If the application is submitted by means of data processing, the declaration of invalidity shall be made in electronic form."

15. § 70 reads:

" § 70. (1) As a tax guarantor, the second subparagraph of Article 195 of the second subparagraph shall be:


-		Credit institutions established in the Community and established in the field of application;
-		Persons who provide evidence that they are admitted as tax guarantor in other Member States.

(2) Other persons residing, having their registered office or office in the Community may be accepted for the purpose of simplifying the procedure if the amounts guaranteed are guaranteed at all times. "

16. § 79 (2) is repealed.

17. § 82 reads:

" § 82. (1) The customs authority shall be responsible for the refund or the decree within the meaning of Articles 236 to 239 ZK, in the area of which the amount to be reimbursed or to be taken is made in the form of a book. If the refund or the decree is to take place in the context of subsequent accounts, the customs authority responsible for carrying out the subsequent accounts shall also be responsible for this.

(2) By way of derogation from paragraph 1, in cases of invalidity pursuant to Article 251 (1c) of the ZK-DVO, the customs office responsible for issuing the authorization shall be the customs office responsible for issuing the authorization pursuant to Articles 294 or 508 of the ZK-DVO. in the case of the refund or the decree referred to in Article 237 of the ZK. "

18. § 97 (1) reads:

" (1) The Federal Minister of Finance may have the right to import duties on fuel in the main containers of other commercial vehicles other than buses and special containers with a Regulation to a total quantity of not more than 200 litres per vehicle, Restrict special containers and travel (Article 113 ZBefrVO). "

19. § 105 reads:

" § 105. Administrative charges in the amount of the double of the staff costs determined in accordance with § 101 (2) for officials of category A 2 are subject to the customs procedure for temporary use in order to pay the staff expenses and to compensate for the staff costs of the staff. In the event of a breach of the obligation to carry out the procedure, the person concerned shall be liable to pay the costs otherwise incurred in the proper conduct of the proceedings.

(20) In § 108 (1), the following sentence shall be inserted before the last sentence:

"§ 80 (1) shall be applicable in a reasonable way."

21. In § 117 is paragraph 4:

"(4) § 112 (1) and (2) shall apply mutationally to the enforcement assistance."

22. In § 118 (3), the following sentence is added:

"In accordance with Section 117 (1) (a), the competent authority within the framework of international agreements is the Federal Minister of Finance, unless otherwise expressly stated in the agreements."

23. The following paragraph 1l is inserted in § 120:

" (1l) § 97 (1), § 105 and § 108 (1) in the version of the Federal Law BGBl. I n ° 180/2004 shall enter into force on 1 March 2005. '

Article XIX

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 57/2004, shall be amended as follows:

1. In § 65 paragraph 1 lit. a shall replace the number "1" the twist "1/23" .

2. In § 194a, the word sequence shall be replaced by " for the 1. District in Vienna " the twist "Vienna 1/23" .

(3) In § 265, the following is inserted as paragraph 1e in accordance with paragraph 1e:

" (1f) § 65 para. 1 lit. a and § 194a in the version of the Federal Law BGBl. I n ° 180/2004 shall be 1. Jänner 2005 in Kraft. "

Article XX

Amendment of the 1955 Evaluation Act

The valuation law in 1955, BGBl. No 158/1955, as last amended by the Federal Law BGBl. I n ° 72/2004, shall be amended as follows:

In Article 86, the following paragraph 12 is added:

" (12) documents which have the form and content of fixed-position modestals on unit values for economic units or subunits of the land and derived therefrom shall also be considered to be legally binding on all parties concerned. previous shields if they were before 1. In 2005, the person concerned was not served by the person authorised under § 81 BAO, but one of the persons involved in the subject-matter of the determination. "

Article XXI

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 71/2003, shall be amended as follows:

1. § 6 para. 2 Z 1 reads:


" 1.		Austrian nationals residing or having their habitual residence in their country of residence; "

2. In § 15 (1) the following Z 6 is inserted after Z 5:


" 6.		profits from unpaid gambling (such as prizes and other sweepstakes) addressed to the public; "

3. In § 19 (3), first sentence, the word shall be replaced by the word "To determine" the phrase "To determine" .

4. In § 34 para. 1 the following Z 10 is added:


" 10.		§ 15 paragraph 1 Z 6 in the version of the Federal Law BGBl. I No 180/2004 shall apply to all transactions for which the tax liability shall be incurred after 31 December 2002. '

Article XXII

Amendment of the Federal Railways Act

The Federal Railways Act, BGBl. No 825/1992, as last amended by the Federal Law BGBl. I No 106/2004, shall be amended as follows:

(1) In § 50, the following paragraph 3 is added:

" (3) The municipal tax paid by ÖBB-Holding AG is of the local tax law of 1993, BGBl. of the German municipal tax law. No 819/1993, in the respective version in force in the undertaking ÖBB-Companies, to carry together intra-group companies in the proportion in which their wages do not belong to either the infrastructure or the provision of services. of services of general economic interest. "

2. In § 55, the quote "§ 50" by quoting "§ 50 (1) and (2)" replaced.

Fischer

Bowl

Tax Amendment Act 2004 - Abgäg 2004

Original Language Title: Abgabenänderungsgesetz 2004 - AbgÄG 2004

Subscribe to a Global-Regulation Premium Membership Today!

Search Translated Laws of Austria