Regulation On The Apportionment Of Costs The Balance Control To Section 17 D Of The Act On Financial Services Supervision

Original Language Title: Verordnung über die Umlegung von Kosten der Bilanzkontrolle nach § 17d des Finanzdienstleistungsaufsichtsgesetzes

Read the untranslated law here: http://www.gesetze-im-internet.de/bilkoumv/BJNR125900005.html

Regulation on the apportionment of costs the balance control to section 17 d of the financial services supervision law (balance control cost allocation regulation BilKoUmV) BilKoUmV Ausfertigung date: 09.05.2005 full quotation: "balance control cost allocation regulation by May 9, 2005 (BGBl. I p. 1259), most recently by article 2 paragraph 105 of the Act of August 7, 2013 (BGBl. I p. 3154) is changed" stand: last amended by article 2 para 105 G v. 7.8.2013 3154 for details on the stand number you find in the menu see remarks footnote (+++ text detection from) : 13.5.2005 +++) input formula on the basis of § 17 d para 3 sentence 1 of the financial services supervisory law, by article 4 No. 5 of the law of 15 December 2004 (BGBl. I S. 3408) is been inserted, enacted the Federal Ministry of finance in agreement with the Federal Ministry of Justice: § 1 scope this the apportionment of the costs of the Federal Agency for financial services supervision (Bundesanstalt) listed in section 17 d subsection 1 sentence 1 and section 4 of the Act on financial services supervision and the regulation on the basis of § 342 b para 1 sentence 1 of the commercial code recognized testing facility for accounting (testing) on which in section 17 d subsection 1 sentence 1 of the financial services supervisory law of mentioned Umlagepflichtigen as well as the differential balance of pay-as-you-go prepaid and pay-as-you-go setting in terms of the advance payment payable by the Federal Agency to the Review Board pursuant to section 342d sentence 3 of the commercial code.

§ 2 Umlagefähige cost to be around costs (1) in accordance with the section 17 d subsection 1 sentence 1 and section 4 of the Act on financial services supervision of the Federal Agency and the testing laboratory are actually carried out budget expenditure of the Federal Agency and the inspection body for a given financial year. Also the advancements includes the pension reserve according to § 19 para 2 of the Act on financial services supervision and to an investment reserve according to § 12 section 4 of the Act on financial services supervision, insofar as they are to be mentioned management area of the Federal balance sheet control which in section 17a, sentence 1, of the Act on financial services supervision. Sentence 2 shall apply accordingly for accounting items of the testing laboratory, which are comparable to the additions to a reserve in the meaning of this phrase.
(2) to downsize and not received sums of the year preceding the budget year are to be added to the expenditure referred to in paragraph 1. Surplus of the year preceding the financial year will be deducted from the expenditure.

§ 3 assessment amount which is the amount of the levy has the share of allocable costs to pay the a Umlagepflichtiger.

§ 4 levy levy year is the financial year for which the cost to kill are according to § 2.

§ 5 date for the assessment obligation of the date for the assessment obligation in the sense of § 17 d para 1 sentence 1 of the Act on financial services supervision is the 1 July of one financial year.

§ 6 calculation of the amount of the levy for the calculation of the amount of the levy pursuant to article 3 is the height of all incurred in a year of assessment on the domestic stock exchanges trading volume of securities of Umlagepflichtigen prevail, which are approved on a domestic stock exchange for trading on the regulated market. The amount of the levy is calculated subject to the provisions of § 7 according to the ratio of the height of stock exchange turnover of the individual Umlagepflichtigen to the total height of the trading volumes of all Umlagepflichtigen.

The levy amount § 7 minimum and maximum contribution amount without prejudice to § 6 at least 250 euros and a maximum of 40,000 euros.

Article 8 determination and fixing of the levy amount (1) for granting the discharge pursuant to section 342d set 5 of the commercial code and finding the financial statements by the Board of Directors of the Federal agency determined the Federal Agency for every Umlagepflichtigen by this contribution amount to be paid.
(2) in determining the amount of the levy, the surpluses are deficits and not received sums of the year preceding the year of assessment to take into account that are incurred up to the date referred to in paragraph 1. An amount, which is been taken into account in determining the amount of levy as a loss or not received amount in the sense of sentence 1, date paid which in paragraph 1, he is taken into account as income when determining following on the payment of the amount of the levy for the next year of assessment. A levy amount refunded by a Umlagepflichtigen will be refunded wholly or in part by the Federal, as a loss for the year of assessment the amount of the refund shall take into account in which refunds will be made.
(3) the Federal Agency shall determine in writing or electronically the levy amount, once he has been finally determined under paragraph 1. The levy amount shall be rounded to full euro commercial.

§ 9 fixing the levy advance payment (1) that sets Federal immediately a prepayment on the levy amount of the next year of assessment that as soon as the budget of the Federal Ministry of Finance identified for this assessment year is approved. The cost to apply, are expected to be expected after this budget plan for the year of assessment, as well as a surcharge for payment defaults are fixing. The supplement is calculated according to the percentage designated quota of payments incurred during the last levy advance payment, but at least to 4 per cent. Is the approval for the budget pursuant to sentence 1 not until 1 October of the year, is the establishment on the basis of the draft of budget. § 8 para 3 sentence 1 half-sentence 1 shall apply accordingly.
(2) Vorauszahlungspflichtig, who was subject to a levy in the last assessment year and is subject to assessment in the annual of fixing of the advance payment is, except, in the year of advance fixing up to September 1, the party concerned proves that he is no longer subject to a levy in the following year.
(3) the distribution of estimated costs in the sense of paragraph 1 is set 2, which killing are on the Vorauszahlungspflichtigen, to determine on the basis of stock exchange turnover of the last last year of assessment in accordance with sections 6 and 7.
(4) the levy advance payment established pursuant to paragraph 1 is due after the announcement of fixing each on December 15. Pursuant to sentence 1, the amount is to be paid to the Federal.
(5) insofar as the levy amount is expected to exceed the advance payment according to § 6, the Federal Agency for the current assessment year may impose an additional levy advance payment. This setting takes place before August 15th a year, so one is subject to the advance payment, which was subject to the advance payment when determining previous advance payment for that year of assessment. Otherwise, the advance purchase requirement determined pursuant to paragraph 2. The cost fair to is to distribute in accordance with paragraph 3. § 7 is here to apply to the sum of the advance payment amounts of Vorauszahlungspflichtigen referred to in paragraph 1. The prepayment amount fixed pursuant to sentence 1 is due at a time, which is to be determined by the Federal Agency.

§ 10 settlement in relation to the inspection body (1) arises, that pursuant to section 342d sentence 3 of the commercial code by the Federal agency not the cost covers paid advance payment which b of the commercial code were required, to carry out the tasks of the inspection body according to § 342 so the Federal Agency has to compensate the insofar incurred loss from the levy collected from her compared to the testing laboratory. The costs arise pursuant to sentence 1 from the recognition of Treaty by the testing laboratory to create revenue and expenditure account.
(2) the Review Board has made overpayments pursuant to section 342d set 3 of the commercial code on them from the advance to the Federal Agency to reimburse as soon as the relief pursuant to section 342d set 5 of the commercial code.

§ 11 settlement in relation to the Umlagepflichtigen (1) the advance payment provided by a Umlagepflichtigen lower than the fixed levy amount, so the Umlagepflichtige of the Federal Agency has to compensate for the difference in price to the extent incurred.
(2) exceeds the levy advance payment issued by a Umlagepflichtigen the levy amount, the Federal Agency has him to reimburse the overpayment. Sentence 1 shall apply accordingly for the levy advance payment of a Vorauszahlungspflichtigen which was not subject to a levy for the assessment year.

§ 12 maturity of levy claims the levy claims shall become due with the announcement of its determination on the Umlagepflichtigen, if not the Federal Agency in each case determined later; § 9 para 4 and 5 set 6 remains unaffected.

§ 13 late payment surcharges and recovery (1) on amounts not received at the time of their maturity rises the Federal default surcharges; section 16 of the Federal fees law is to be applied accordingly.
(2) not timely paid amounts be recovered according to the regulations of the administrative enforcement Act by the Federal Agency. Enforcement authority is main customs competent for the domicile or the establishment of the enforcement debtor.

Article 14 transitional provisions (1) the assessment survey for the year 2005 are the sections 5 and 9 with the following stipulations apply: 1 by way of derogation from § 5 date for the assessment obligation in the sense of § 17 d para 1 sentence 1 of the Act on financial services supervision is the day after the entry into force of this regulation.
2.

The fixing of the levy advance payment for the assessment year 2005 on the basis of the to be assigned pursuant to section 17a, sentence 1, of the Act on financial services supervision separate part of the budget for 2005, taking into account the costs according to section 17 d, paragraph 4, of the Act on financial services supervision. The total of costs in the sense of sentence 1 is raise a surcharge for payments by 20 percent.
3. Vorauszahlungspflichtig, who is subject to a levy.
4. for the distribution of estimated costs in the sense of the number 2, to kill are on the Vorauszahlungspflichtigen, section 9 subsection 3 on the basis of the trading volume of the year 2004 is to apply.
5. the prepayment amount set according to number 2 is due at a time, which is to be determined by the Federal Agency.
(2) the assessment survey for the year 2006 is section 9 with the following stipulations apply: 1. Vorauszahlungspflichtig is who was subject to a levy in 2005.
2. for the distribution of estimated costs in the sense of § 9 para 1 sentence 2, to kill are on the individual Vorauszahlungspflichtigen, section 9 subsection 3 on the basis of the trading volume of the year 2004 shall apply.

Article 15 entry into force this regulation enter into force on the day after the announcement.