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Levying of meat inspection fees

General information

The Province of Salzburg levies meat inspection fees for the following services:

1.   Ante-mortem and post-mortem inspections in accordance with Section 53(1) of the Food Safety and Consumer Protection Act [Lebensmittelsicherheits- und Verbraucherschutzgesetz – LMSVG].
2.   Sampling and inspections in accordance with Section 55(1) LMSVG.
3.   Residue checks in accordance with Sections 56 to 59 LMSVG.
4.   Hygiene checks, in accordance with Section 54 LMSVG, at slaughterhouses and at butchery and game-handling establishments.

Please note: the Federal Minister for Health may levy additional meat inspection fees in accordance with Section 64(4) LMSVG; any such fees are therefore governed at federal level.

Requirements

The food business operator is required to pay meat inspection fees (Section 3, subparagraph 11 LMSVG).

Required documents

None in principle, as in accordance with Section 1(1), the Provincial Government must inform taxable persons of the amount of meat inspection fees due, broken down according to the type and quantity of livestock. This notification is deemed to be a statement of the tax payable by the taxable person if this person does not apply for an exemption within 2 weeks of the notification being issued by the relevant authority.

Procedure

The Provincial Government must inform taxable persons of the amount of the meat inspection fees due, broken down by type. This notification is deemed to be a statement of the tax payable by the taxable person if this person does not apply for an exemption within 2 weeks of the notification being issued by the relevant authority.

The meat inspection fees are due 1 month following this notification if the taxable person has not applied for a tax assessment. If such an application has been filed, the fees are due 1 month after the tax-assessment decision has been announced.

Taxable persons are not permitted to pay the fees directly to the supervisory body.

Costs and fees

The amount of the meat inspection fees is defined by the Salzburg Meat Inspection Fee Regulation [Fleischuntersuchungsgebühren-Verordnung] 2020.

Deadlines

The fees are payable as soon as the inspection or check is complete. The fees are also payable if the supervisory body (official veterinarian or official auxiliary) has travelled to the place of the inspection or check and was unable to perform it for reasons attributable to the taxable person.
The meat inspection fees are due 1 month following notification from the Provincial Government if the taxable person has not applied for a tax assessment. If such an application has been filed, the fees are due 1 month after the tax-assessment decision has been announced.

If, following the end of a calendar year, the levying authority determines

1. that a taxable establishment liable to pay fees by virtue of the Provincial Government Regulation has exceeded the threshold defined in Section 64(4) LMSVG; or
2. that an establishment on which fees have been imposed by virtue of the Provincial Government Regulation has not exceeded the threshold defined in Section 64(4),

it must recalculate the fee amount applicable to the livestock for the previous calendar year. The establishment concerned must be informed of the recalculated fee in accordance with Section 4 if this fee differs from the fee determined previously. The previous tax statements or tax assessments shall be deemed null and void from the date on which the establishment concerned is notified of the recalculated fee.

If the recalculation results in additional fees being payable, these shall also be due 1 month following notification.

Legal bases

Act of 17 December 2008 on the levying of meat inspection fees (Meat Inspection Fee Act [Fleischuntersuchungsgebühren-Gesetz] 2008 – FlUGG), Provincial Law Gazette No 35/2009, as amended

Regulation of the Salzburg Provincial Government of 28 May 2020 on the amount of meat inspection fees and the use of their proceeds (Salzburg Meat Inspection Fee Regulation [Salzburger Fleischuntersuchungsgebühren-Verordnung] 2020 – S.FlUGeb-VO 2020), Provincial Law Gazette No 63/2020, as amended

Federal Act on Safety Requirements and Further Requirements governing Food, Commodities and Cosmetic Products for the Protection of Consumers (Food Safety and Consumer Protection Act [Lebensmittelsicherheits- und Verbraucherschutzgesetz] – LMSVG), Federal Law Gazette I No 13/2006, as amended

Means of redress or appeal

Appeals against assessments issued by the Provincial Tax Office [Landesabgabenamt] may be lodged with the Salzburg Regional Administrative Court.

Further information

The levying body is the Provincial Tax Office.

Competent authority

Fee notifications are issued by the Provincial Government. If a taxable person would like an assessment, the levying body responsible for such matters is the Provincial Tax Office. The Provincial Government is the superior authority with regard to the Provincial Tax Office.

Authentication and signature

No data available

Assistance and problem-solving services

The best way to obtain information is through the body responsible for issuing the fee notification. This body is the

Provincial Veterinary Directorate [Landesveterinärdirektion]
Unit 4/03 of the Office of the Salzburg Provincial Government [Amt der Salzburger Landesregierung]
Fanny-von-Lehnert-Straße 1
5020 Salzburg
Tel. 0043-662-8042-3638
Email: veterinaerdirektion@salzburg.gv.at

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