Law implementing Commission Directive 2000 /52/EC of 26 July 2000 amending Directive 80 /723/EEC on the transparency of financial relations between the Member States and public undertakings (Transparency Directive-Law-TranspRLG)

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TranspRLG

Date of completion: 16.08.2001

Full quote:

" Transparency Directive-Law of 16 August 2001 (BGBl. 2141), as defined by Article 1 of the Law of 21 December 2006 (BGBl. I, p. 3364).

Status:

Amended by Art. 1 G v. 21.12.2006 I 3364

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof: 23.8.2001 + + +) 
(+ + + Official note from the norm-provider on EC law: 
 Implementation of the 
 EGRL 52/2000 (CELEX Nr: 300L0052) + + +)   

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§ 1 Scope

(1) The provisions of this Act shall apply to undertakings,

1.

specific or exclusive rights within the meaning of Article 86 (1) of the Treaty establishing the European Community are granted for the exercise of certain activities, or

2.

which are entrusted with services of general economic interest within the meaning of Article 86 (2) of the Treaty establishing the European Community, and which provide for public compensation in respect of such services in any of the Form which has not been fixed for a reasonable period in the context of an open, transparent and non-discriminatory procedure.

(2) The provisions of this Act shall not apply to undertakings,

1.

which, in addition to the activities referred to in paragraph 1, do not carry out any further business activities,

2.

whose activities are not capable of appreciably affecting trade between the Member States of the European Union, in accordance with the nature and extent of the activities of the Member States; or

3.

that have achieved sales revenue of less than EUR 40 million each in the last two years of business. § 277 (1) of the Commercial Code applies to the determination of turnover. In the case of credit institutions, a balance sheet total of EUR 800 million is entered in the place of the property of the sales revenue.

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§ 2 Definitions

Within the meaning of this Act,

1.

exclusive rights: rights to perform a service or other activity in a particular area reserved for a single undertaking on the basis of laws, regulations or administrative provisions;

2.

special rights:

a)

Rights to perform a service or other activity in a particular area reserved for two or more limited number of undertakings on the basis of laws, regulations or administrative provisions, without the numerical strength of the number of undertakings being subject to the conditions laid down in that Article. limitation or selection of authorised undertakings shall be based on objective, proportionate and non-discriminatory criteria.

b)

Benefits granted to one or more undertakings by law, regulation or administrative action on the basis of criteria other than such criteria, and the ability of other undertakings to carry out the same activity in the same territory under substantially the same The conditions to be met are significantly affected.

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§ 3 Invoice separation by business unit

(1) The companies are obliged to conduct internally separate accounts for the collection of the costs and revenues on the one hand for all business units within the meaning of section 1 para. 1 and on the other hand for each further business area. All costs and revenues shall be allocated to the respective areas in accordance with objectively justified and uniformly applied cost accounting principles. The underlying cost accounting principles must be clearly defined. The allocation of costs and revenues to the relevant areas and the cost accounting principles applied, in particular the scale of the key to such costs and revenues, which account for two or more areas, shall be the companies keep records. § § 145 and 146 (1) to (5) of the Tax Code shall apply accordingly. (2) The provisions of paragraph 1 shall not apply to areas of business for which the accounts of the institutions of the European Communities are subject to separate accounts. Community legislation lays down specific rules. Unofficial table of contents

§ 4 retention obligations

The companies shall keep the accounts and other records in order of five years in accordance with the first sentence of section 3 (1) and (4). The retention period shall begin with the end of the financial year to which the information refers. In so far as the records to be kept in accordance with the first sentence are not part of the documents referred to in § 147 (1) of the Tax Code, Section 147 (2) of the Tax Code shall apply mutadenly to the documents. Unofficial table of contents

§ 5 disclosure and disclosure requirements

(1) In so far as it is necessary to reply to a request for information from the Commission of the European Communities, pursuant to Article 5 (3) of Commission Directive 80 /723/EEC of 25 June 1980 on the transparency of financial relations between the Member States and public undertakings as well as financial transparency within certain undertakings (OJ L 327, 31.12.2002, p. EC No 35), as last amended by Commission Directive 2000 /52/EC of 26 July 2000 (OJ L 197, 21.7.2000, p. EC No 75), the competent authority under national law may provide information on the costs and revenue to be recorded in accordance with Article 3 (1) (1) and (2) and on the underlying cost accounting principles, the publication of the for the purpose of recording and providing supplementary information on the assessment of such records. Section 147 (5) of the Tax Code shall apply accordingly. (2) The State Governments shall be authorized to determine the competent authorities by means of a regulation. You can transfer the empowerment to a supreme state authority by means of a legal regulation. Unofficial table of contents

§ 6 Personal responsibility

(1) For the performance of the duties according to § 3 (1), § § 4 and 5, the legal entity of the company and the persons who as members of the authorized body of a legal person, as representative of a representative body, have to stand in. Shareholders of a partnership or in any other way are called directly or indirectly to the legal or corporate representation of the legal entity of the company. (2) Who pursuant to paragraph 1 in conjunction with § 5 for information , may refuse to provide information on such matters, the reply of which shall be given to him or her; or Persons referred to in Article 383 (1) (1) (1) to (3) of the Code of Civil Procedure would be liable to be prosecuted for a criminal offence or of an offence of regularity. Unofficial table of contents

§ 7 Relationship with other provisions

Accounting, accounting, recording, storage, presentation and disclosure requirements according to other regulations remain unaffected. Unofficial table of contents

§ 8 Penal provisions

(1) The offence is unlawful.

1.

Contrary to § 3 (1) sentence 1, an account shall not be held or not in the prescribed manner;

2.

contrary to § 3 (1) sentence 4, a record does not lead, is not correct or does not complete the record,

3.

shall not, contrary to the first sentence of paragraph 4, retain a record, or not at least five years

4.

of a fully-enforceable arrangement according to § 5 sentence 1.

(2) The administrative offence may be punishable by a fine of up to 20 000 Euro. Unofficial table of contents

§ 9 Time-scope

The obligations pursuant to § 3 (1), § § 4 and 5 are to be fulfilled from 1 January 2002. Undertakings, the first of which started after 31 December 2001, before 23 August 2001, shall be subject to the obligations of the beginning of the following financial year. Unofficial table of contents

§ 10 Business route

The Federal Government is responsible for transport with the Commission of the European Communities. § 50 of the Act against restrictions on competition remains unaffected. Unofficial table of contents

Section 11 Entry into force

This Act shall enter into force on the day following the date of delivery.