Verordnung des Bundesministers für Finanzen betreffend die Datenübermittlung zur Durchführung der Zuständigkeitsbestimmungen der Bundesabgabenordnung (Datenübermittlungsverordnung-Zuständigkeit - DVZ)
433. Verordnung des Bundesministers für Finanzen betreffend die Datenübermittlung zur Durchführung der Zuständigkeitsbestimmungen der Bundesabgabenordnung (Datenübermittlungsverordnung-Zuständigkeit ? DVZ) Auf Grund des § 61 Abs. 6 und Abs. 7 der Bundesabgabenordnung ? BAO, BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 99/2020, wird verordnet:
Übermittlung von Daten der Finanzmarktaufsichtsbehörde
§ 1.
(1) Die elektronische Übermittlung von Daten der Finanzmarktaufsichtsbehörde zum Zweck der Wahrnehmung der Zuständigkeit des Finanzamts für Großbetriebe gemäß § 61 Abs. 1 Z 5 BAO hat nach der FinanzOnline-Verordnung 2006 ? FOnV 2006, BGBl. II Nr. 97/2006 in der jeweils geltenden Fassung, im Verfahren FinanzOnline (https://finanzonline.bmf.gv.at) zu erfolgen.
(2) Die Übermittlung ist nur zulässig im Weg der Datenstromübermittlung und im Weg eines Webservices.
(3) Teilnehmer ist die Finanzmarktaufsichtsbehörde. Sie kann sich zur Datenübermittlung eines Auftragsverarbeiters bedienen, den sie dem Bundesminister für Finanzen namhaft machen muss. Die Beendigung des Auftragsverarbeitungsverhältnisses ist dem Bundesminister für Finanzen unverzüglich mitzuteilen.
(4) Elektronisch zu übermitteln ist eine Liste aller Einrichtungen, welche zum 1. Oktober 2020 über eine Genehmigung aufgrund eines der in § 2 des Finanzmarktaufsichtsbehördengesetzes ? FMABG, BGBl. I Nr. 97/2001 in der jeweils geltenden Fassung, genannten Gesetzes verfügen. Die Übermittlung der Liste hat erstmals bis zum 30. Oktober 2020 zu erfolgen.
(5) Alle nach dem 1. Oktober 2020 erfolgenden Änderungen sind innerhalb einer Woche ab der Änderung elektronisch zu übermitteln. Dabei ist das Datum der Änderung anzugeben.
Übermittlung von Daten eines Revisionsverbands
§ 2.
(1) Die elektronische Übermittlung von Daten eines Revisionsverbands im Sinne des § 5 Abs. 1 des Wohnungsgemeinnützigkeitsgesetzes ? WGG, BGBl. Nr. 139/1979 in der jeweils geltenden Fassung, zum Zweck der Wahrnehmung der Zuständigkeit des Finanzamtes für...
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