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Regulation on communications to the financial authorities by other authorities and public service broadcasters

Original Language Title: Verordnung über Mitteilungen an die Finanzbehörden durch andere Behörden und öffentlich-rechtliche Rundfunkanstalten

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Regulation on communications to the financial authorities by other authorities and public service broadcasters (Communication Regulation-MV)

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MV

Date of completion: 07.09.1993

Full quote:

" The Ordinance of 7 September 1993 (BGBl. 1554), as last amended by Article 58 of the Law of 23 December 2003 (BGBl I). 2848).

Status: Last amended by Art. 58 G v. 23.12.2003 I 2848

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1994 + + +) Unofficial table of contents

Input formula

On the basis of Section 93a of the Tax Code of 16 March 1976 (BGBl. 613, 1977 I p. 269), as defined by Article 1 (10) of the Law of 19 December 1985 (BGBl I). I p. 2436), the Federal Government is responsible for:

Part 1
General provisions

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§ 1 Principles

(1) Authorities (Section 6 (1) of the Tax Code) and public service broadcasters are obliged to send notifications to the financial authorities in accordance with the following provisions without request. This shall not apply where the financial authorities are already receiving communications on the basis of other provisions relating to these facts. There is no obligation to communicate even if there is a risk that the announcement of the contents of the communication would be detrimental to the good of the federal or German country. If an authority requiring notification is subordinated to a top service authority, the supreme authority must agree to the omits of the notification; approval may be granted for certain case groups in general. (2) On the basis of this Regulation Personal data subject to social secrecy (§ 35 of the First Book of the Social Code), and social benefits to be provided under national law shall not be communicated. Unofficial table of contents

§ 2 General payment notifications

(1) The authorities shall notify payments where the payee has not acted in the context of a country, forestry, commercial or professional activity, or where the payment is not made to the business account of the Payee is done. Payments shall also be notified if it is doubtful whether the payee has acted within the framework of the main activity or whether the payment is made to the business account. A notification obligation does not exist if a tax deduction is carried out. (2) The financial authorities may allow exemptions from the obligation to provide notification if the payments have little or no tax significance. Unofficial table of contents

§ 3 Honorary fees of the broadcasters

(1) Public service broadcasters shall provide fees for the services of free employees which are directly related to the preparation, production or distribution of radio and television broadcasts. This does not apply if taxation is subject to the rules of a deduction procedure or if the financial authorities receive notices of fees on the basis of other regulations. (2) Honorary fees within the meaning of paragraph 1 are all goods that are in cash or pass on to the taxable person for a personal benefit or a recovery within the meaning of the copyright law. Unofficial table of contents

§ 4 Abolition or restriction of a tax benefit

The authorities shall notify administrative acts which may result in the removal or restriction of a tax advantage. Unofficial table of contents

Section 4a Export refunds

The customs authorities shall notify the national financial authorities of the export refunds granted under the common market organisations. Unofficial table of contents

§ 5 Compensation and severance payments in accordance with the Parcel Cleanup Act

The land cleaning authorities have to notify compensation and severance payments in accordance with the Law on the Purification of the Parcel Cleaning. Unofficial table of contents

§ 6 Industrial property permits and gestures

(1) The authorities shall communicate
1.
the issuing of travel commercial cards,
2.
temporary permits as well as gestures according to the Gaststättengesetz,
3.
Certificates concerning the suitability of the sites for play equipment (Section 33c of the Commercial Code),
4.
Permission to organise other games with a chance to win (§ 33d of the Industrial Code),
5.
Determination of trade fairs, exhibitions, markets and people's parties (§ 69 of the Industrial Code),
6.
Authorisations under the Passenger Transport Act for the carriage of persons with motor vehicles on scheduled services, which are issued to entrepreneurs residing or having their registered office outside the scope of the Passenger Transport Act;
7.
Authorisations for professional employee surrender and
8.
having regard to the provisions of Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intra-Community air routes (OJ L 240, 28.8.1992, p. EC No 8), authorisations granted to exercise traffic rights.
(2) By way of derogation from Section 1 (2), the Federal Employment Agency shall, after providing the necessary assurance, communicate the following data of the foreign companies which are based on bilateral government agreements on the employment of employees for the execution of contracts of work:
1.
the names and addresses of the foreign contractual partners of the contract,
2.
the beginning and the duration of the work contract; and
3.
the place of implementation of the contract of work.
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Section 7 Exceptions to the obligation to provide notification of payments

(1) Payments to public authorities, legal persons under public law, establishments of a commercial nature of public bodies or corporate bodies, the tax-privileged purposes within the meaning of the second part of the third section of the Tax Code shall not be notified; the conditions at the time of payment shall be determined. This also applies to communications relating to benefits provided by public bodies within the framework of their holdings in undertakings or bodies under private law. (2) Communications under this Regulation on payments, with Exceptions to recurring references, if the payments made to the same recipient are less than EUR 1 500 in the calendar year; advance payments have been made, these are to be paid in the calculation of the relevant amount. consideration. Advance payments shall not be disclosed separately. The communication on the final payment indicates whether one or more advance payments have been made. (3) In the case of recurrent references, only the first payment, the payment method and the estimated duration of payments shall be required. shall be notified if it is informed that they are recurrent.

Footnote

(+ + + § 7 (2) sentence 1: For the first application, see: Art. 97 § 4 AOEG 1977 + + +)

Part 2
Communications

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§ 8 Form and content of communications

(1) The notifications shall be made in writing. They are to be created separately for each person concerned. They may also be transmitted on machine-usable data carriers or by remote data transmission; in such cases, the consent procedure shall be required by the supreme financial authority of the country in which the co-participating authority or broadcaster is responsible. has its seat. Communication in the automated retrieval procedure does not take place. (2) In communications relating to payments, the issuing body, its file number, the name (name, first name, company), the address of the payee and, if known, its The tax number and the date of birth, the reason for payment (type of claim), the amount of the payment, the date of payment or the payment order. The creditor shall always be the original creditor of the claim, even if the claim is ceded, pledged or paved. (3) In the case of communications on administrative acts, the authority which issued the administrative act shall be notified of the The file number and the date of the administrative act and the subject matter and scope of the authorisation, permit or service granted and the name (name, first name, company), the address of the person concerned and, if known, its tax number and its Date of birth. The obligation to provide information can also be fulfilled by sending a multi-copy or a print of the sigmoid. In this case, however, no more personal data may be transmitted than is permitted by the sentence 1. Unofficial table of contents

§ 9 Recipient of the Communications

(1) The communications shall be addressed to the tax office in whose district the payee or the person for whom an administrative act is intended is domicated. In the case of corporate bodies, associations of persons and property, the communication shall be forwarded to the tax office in whose district the management is located. Notices pursuant to § 6 para. 2 shall be sent to the tax office responsible for the sales tax. If there are doubts as to the responsibility of the financial office, the notification shall be sent to the Oberfinanzdirektionen (Oberfinanzdirektionen) in whose district the authority or broadcaster has its seat. The Oberfinanzdirektion (Oberfinanzdirektion), in whose district the administrative authority or broadcaster has its registered office, can determine a tax office to which the authority or broadcasting institution responsible for the communication has to send the notification. (2) Communications on machine-usable data carriers or by remote data transmission may be submitted by the supreme financial authority of the country in which the competent authority or broadcaster has its registered office, a different national financial authority or with the approval of the Federal Ministry of Finance, a financial authority of the Determine the federal government as the recipient of the communications. Unofficial table of contents

§ 10

The communications pursuant to section 6 (2) shall be sent immediately, the notifications pursuant to Sections 4 and 6 (1) shall be transmitted at least quarterly and the other communications at least once a year, at the latest by 30 April of the following year.

Part 3
Information to the person concerned

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Section 11 obligation to inform

The competent authority or public broadcaster shall inform the party concerned of its obligation to prepare communications, no later than when the first communication is sent to the financial authority. Unofficial table of contents

§ 12 Content of information

(1) The person concerned shall be informed that the financial authorities shall be informed of the information required in accordance with § 8, insofar as this information does not result from the administrative act, the contract, the authorisation or the permit. In this case, the person concerned shall be informed in general terms of his tax recording and declaration obligations. (2) In the cases of § 2 sentence 2 and § 3, the person concerned shall be responsible for drawing up the payments made in the calendar year and the payment thereof. To the extent that the individual payment has not already been made available, the sum must be sent.

Part 4
Final provisions

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Section 13 Entry into force

This Regulation shall enter into force on 1 January 1994. Unofficial table of contents

Final formula

The Federal Council has agreed.