<?xml version="1.0" ?>
<ContractAwardNotice xmlns="urn:oasis:names:specification:ubl:schema:xsd:ContractAwardNotice-2" xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:efext="http://data.europa.eu/p27/eforms-ubl-extensions/1" xmlns:efbc="http://data.europa.eu/p27/eforms-ubl-extension-basic-components/1" xmlns:efac="http://data.europa.eu/p27/eforms-ubl-extension-aggregate-components/1" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<ext:UBLExtensions><ext:UBLExtension><ext:ExtensionContent><efext:EformsExtension><efac:NoticeResult><cbc:TotalAmount currencyID="EUR">85000.00</cbc:TotalAmount>
<efac:LotResult><cbc:ID schemeName="result">RES-0001</cbc:ID>
<cbc:TenderResultCode listName="winner-selection-status">selec-w</cbc:TenderResultCode>
<efac:LotTender><cbc:ID schemeName="tender">TEN-0101</cbc:ID>
</efac:LotTender><efac:ReceivedSubmissionsStatistics><efbc:StatisticsCode listName="received-submission-type">t-esubm</efbc:StatisticsCode>
<efbc:StatisticsNumeric>1</efbc:StatisticsNumeric>
</efac:ReceivedSubmissionsStatistics><efac:ReceivedSubmissionsStatistics><efbc:StatisticsCode listName="received-submission-type">t-sme</efbc:StatisticsCode>
<efbc:StatisticsNumeric>0</efbc:StatisticsNumeric>
</efac:ReceivedSubmissionsStatistics><efac:ReceivedSubmissionsStatistics><efbc:StatisticsCode listName="received-submission-type">tenders</efbc:StatisticsCode>
<efbc:StatisticsNumeric>1</efbc:StatisticsNumeric>
</efac:ReceivedSubmissionsStatistics><efac:ReceivedSubmissionsStatistics><efbc:StatisticsCode listName="received-submission-type">t-no-eea</efbc:StatisticsCode>
<efbc:StatisticsNumeric>0</efbc:StatisticsNumeric>
</efac:ReceivedSubmissionsStatistics><efac:ReceivedSubmissionsStatistics><efbc:StatisticsCode listName="received-submission-type">t-oth-eea</efbc:StatisticsCode>
<efbc:StatisticsNumeric>0</efbc:StatisticsNumeric>
</efac:ReceivedSubmissionsStatistics><efac:SettledContract><cbc:ID schemeName="contract">CON-0101</cbc:ID>
</efac:SettledContract><efac:TenderLot><cbc:ID schemeName="Lot">LOT-0001</cbc:ID>
</efac:TenderLot></efac:LotResult><efac:LotTender><cbc:ID>TEN-0101</cbc:ID>
<efbc:TenderVariantIndicator>false</efbc:TenderVariantIndicator>
<cac:LegalMonetaryTotal><cbc:PayableAmount currencyID="EUR">85000.00</cbc:PayableAmount>
</cac:LegalMonetaryTotal><efac:SubcontractingTerm><efbc:TermCode listName="applicability">not-known</efbc:TermCode>
</efac:SubcontractingTerm><efac:TenderingParty><cbc:ID>TPA-0101</cbc:ID>
</efac:TenderingParty><efac:TenderLot><cbc:ID>LOT-0001</cbc:ID>
</efac:TenderLot><efac:TenderReference><cbc:ID>(365392)</cbc:ID>
</efac:TenderReference></efac:LotTender><efac:SettledContract><cbc:ID>CON-0101</cbc:ID>
<cbc:IssueDate>2026-10-30+01:00</cbc:IssueDate>
<efac:ContractReference><cbc:ID>Bieter ORG-0003 Angebot 365392</cbc:ID>
</efac:ContractReference><efac:LotTender><cbc:ID>TEN-0101</cbc:ID>
</efac:LotTender></efac:SettledContract><efac:TenderingParty><cbc:ID>TPA-0101</cbc:ID>
<efac:Tenderer><cbc:ID>ORG-0003</cbc:ID>
</efac:Tenderer></efac:TenderingParty></efac:NoticeResult><efac:NoticeSubType><cbc:SubTypeCode listName="notice-subtype">30</cbc:SubTypeCode>
</efac:NoticeSubType><efac:Organizations><efac:Organization><efac:Company><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0001</cbc:ID>
</cac:PartyIdentification><cac:PartyName><cbc:Name languageID="DEU">ÖBB-Business Competence Center GmbH</cbc:Name>
</cac:PartyName><cac:PostalAddress><cbc:StreetName>Lassallestraße 5</cbc:StreetName>
<cbc:CityName>Wien</cbc:CityName>
<cbc:PostalZone>1020</cbc:PostalZone>
<cbc:CountrySubentityCode listName="nuts">AT130</cbc:CountrySubentityCode>
<cac:Country><cbc:IdentificationCode listName="country">AUT</cbc:IdentificationCode>
</cac:Country></cac:PostalAddress><cac:PartyLegalEntity><cbc:CompanyID>FN248730f ATU58158237</cbc:CompanyID>
</cac:PartyLegalEntity><cac:Contact><cbc:Name>ÖBB-Business Competence Center GmbH</cbc:Name>
<cbc:Telephone>+43 51778 9771212</cbc:Telephone>
<cbc:ElectronicMail>konzerneinkauf.info@oebb.at</cbc:ElectronicMail>
</cac:Contact></efac:Company></efac:Organization><efac:Organization><efac:Company><efbc:CompanySizeCode listName="economic-operator-size">large</efbc:CompanySizeCode>
<cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0003</cbc:ID>
</cac:PartyIdentification><cac:PartyName><cbc:Name languageID="DEU">Ernst &amp; Young Steuerberatungsgesellschaft m.b.H.</cbc:Name>
</cac:PartyName><cac:PostalAddress><cbc:StreetName>Wagramer Straße 19</cbc:StreetName>
<cbc:CityName>Wien</cbc:CityName>
<cbc:PostalZone>1220</cbc:PostalZone>
<cbc:CountrySubentityCode listName="nuts">ATZZZ</cbc:CountrySubentityCode>
<cac:Country><cbc:IdentificationCode listName="country">AUT</cbc:IdentificationCode>
</cac:Country></cac:PostalAddress><cac:PartyLegalEntity><cbc:CompanyID>267035z ATU61962512 301375536</cbc:CompanyID>
</cac:PartyLegalEntity><cac:Contact><cbc:Name>Ernst &amp; Young Steuerberatungsgesellschaft m.b.H.</cbc:Name>
</cac:Contact></efac:Company></efac:Organization><efac:Organization><efac:Company><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0002</cbc:ID>
</cac:PartyIdentification><cac:PartyName><cbc:Name languageID="DEU">Bundesverwaltungsgericht</cbc:Name>
</cac:PartyName><cac:PostalAddress><cbc:CityName>Wien</cbc:CityName>
<cbc:PostalZone>1030</cbc:PostalZone>
<cbc:CountrySubentityCode listName="nuts">AT130</cbc:CountrySubentityCode>
<cac:Country><cbc:IdentificationCode listName="country">AUT</cbc:IdentificationCode>
</cac:Country></cac:PostalAddress><cac:PartyLegalEntity><cbc:CompanyID>9110008059823</cbc:CompanyID>
</cac:PartyLegalEntity><cac:Contact><cbc:Name>Bundesverwaltungsgericht</cbc:Name>
<cbc:Telephone>+43 171123-8891541</cbc:Telephone>
<cbc:ElectronicMail>einlaufstelle@bvwg.gv.at</cbc:ElectronicMail>
</cac:Contact></efac:Company></efac:Organization></efac:Organizations></efext:EformsExtension></ext:ExtensionContent></ext:UBLExtension></ext:UBLExtensions><cbc:UBLVersionID>2.3</cbc:UBLVersionID>
<cbc:CustomizationID>eforms-sdk-1.14</cbc:CustomizationID>
<cbc:ID schemeName="notice-id">27c25e09-845a-4419-9c63-a5d584be1f00</cbc:ID>
<cbc:ContractFolderID>4b1eb153-8759-4127-a5cc-9b9ab1c5f307</cbc:ContractFolderID>
<cbc:IssueDate>2026-10-30+01:00</cbc:IssueDate>
<cbc:IssueTime>10:55:25+01:00</cbc:IssueTime>
<cbc:VersionID>01</cbc:VersionID>
<cbc:RegulatoryDomain>32014L0025</cbc:RegulatoryDomain>
<cbc:NoticeTypeCode listName="result">can-standard</cbc:NoticeTypeCode>
<cbc:NoticeLanguageCode>DEU</cbc:NoticeLanguageCode>
<cac:ContractingParty><cac:ContractingActivity><cbc:ActivityTypeCode listName="entity-activity">rail</cbc:ActivityTypeCode>
</cac:ContractingActivity><cac:Party><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0001</cbc:ID>
</cac:PartyIdentification></cac:Party></cac:ContractingParty><cac:TenderingProcess><cbc:ProcedureCode listName="procurement-procedure-type">neg-wo-call</cbc:ProcedureCode>
<cbc:TerminatedIndicator>true</cbc:TerminatedIndicator>
<cac:ProcessJustification><cbc:ProcessReasonCode listName="direct-award-justification">dir24-list</cbc:ProcessReasonCode>
<cbc:ProcessReason languageID="DEU">Verfahren nach nationalen Bestimmungen</cbc:ProcessReason>
</cac:ProcessJustification></cac:TenderingProcess><cac:ProcurementProject><cbc:ID schemeName="InternalID">162967</cbc:ID>
<cbc:Name languageID="DEU">- Steuerberatungsleistungen für die Neuevaluierung der at. Fbg</cbc:Name>
<cbc:Description languageID="DEU">
Unterstützung beim Projektmanagement und Review des steuerlichen Ansatzes der Behandlung der Möglichkeit der Nutzung der ÖBB durch Aktive, PensionistInnen und deren Angehörigen (at Fahrbegünstigung) Review und Sparring auch bei Berechnungen und Besprechungen – Evaluierung Unterstützung beim Projektmanagement, Fragen der Organisation und Review, Beurteilung und Beratung in Bezug auf die umsatzsteuerlichen Konsequenzen und verfahrensrechtlichen Fragestellungen der sich aus der VwGH Rechtsprechung ergebenden Änderungen
</cbc:Description>
<cbc:ProcurementTypeCode listName="contract-nature">services</cbc:ProcurementTypeCode>
<cac:MainCommodityClassification><cbc:ItemClassificationCode listName="cpv">79220000</cbc:ItemClassificationCode>
</cac:MainCommodityClassification><cac:RealizedLocation><cac:Address><cbc:CountrySubentityCode listName="nuts">AT130</cbc:CountrySubentityCode>
<cac:Country><cbc:IdentificationCode listName="country">AUT</cbc:IdentificationCode>
</cac:Country></cac:Address></cac:RealizedLocation></cac:ProcurementProject><cac:ProcurementProjectLot><cbc:ID schemeName="Lot">LOT-0001</cbc:ID>
<cac:TenderingTerms><cbc:FundingProgramCode listName="eu-funded">no-eu-funds</cbc:FundingProgramCode>
<cac:AdditionalInformationParty><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0001</cbc:ID>
</cac:PartyIdentification></cac:AdditionalInformationParty><cac:DocumentProviderParty><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0001</cbc:ID>
</cac:PartyIdentification></cac:DocumentProviderParty><cac:AppealTerms><cac:PresentationPeriod><cbc:Description languageID="DEU">gem. den entsprechenden gesetzlichen Vorgaben</cbc:Description>
</cac:PresentationPeriod><cac:AppealInformationParty><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0002</cbc:ID>
</cac:PartyIdentification></cac:AppealInformationParty><cac:AppealReceiverParty><cac:PartyIdentification><cbc:ID schemeName="organization">ORG-0002</cbc:ID>
</cac:PartyIdentification></cac:AppealReceiverParty></cac:AppealTerms></cac:TenderingTerms><cac:TenderingProcess><cbc:GovernmentAgreementConstraintIndicator>false</cbc:GovernmentAgreementConstraintIndicator>
<cac:AuctionTerms><cbc:AuctionConstraintIndicator>false</cbc:AuctionConstraintIndicator>
</cac:AuctionTerms><cac:ContractingSystem><cbc:ContractingSystemTypeCode listName="framework-agreement">none</cbc:ContractingSystemTypeCode>
</cac:ContractingSystem><cac:ContractingSystem><cbc:ContractingSystemTypeCode listName="dps-usage">none</cbc:ContractingSystemTypeCode>
</cac:ContractingSystem></cac:TenderingProcess><cac:ProcurementProject><cbc:ID schemeName="InternalID">162967</cbc:ID>
<cbc:Name languageID="DEU">- Steuerberatungsleistungen für die Neuevaluierung der at. Fbg</cbc:Name>
<cbc:Description languageID="DEU">
Unterstützung beim Projektmanagement und Review des steuerlichen Ansatzes der Behandlung der Möglichkeit der Nutzung der ÖBB durch Aktive, PensionistInnen und deren Angehörigen (at Fahrbegünstigung) Review und Sparring auch bei Berechnungen und Besprechungen – Evaluierung Unterstützung beim Projektmanagement, Fragen der Organisation und Review, Beurteilung und Beratung in Bezug auf die umsatzsteuerlichen Konsequenzen und verfahrensrechtlichen Fragestellungen der sich aus der VwGH Rechtsprechung ergebenden Änderungen
</cbc:Description>
<cbc:ProcurementTypeCode listName="contract-nature">services</cbc:ProcurementTypeCode>
<cac:MainCommodityClassification><cbc:ItemClassificationCode listName="cpv">79220000</cbc:ItemClassificationCode>
</cac:MainCommodityClassification><cac:RealizedLocation><cac:Address><cbc:CountrySubentityCode listName="nuts">AT130</cbc:CountrySubentityCode>
<cac:Country><cbc:IdentificationCode listName="country">AUT</cbc:IdentificationCode>
</cac:Country></cac:Address></cac:RealizedLocation><cac:PlannedPeriod><cbc:StartDate>2026-10-19+02:00</cbc:StartDate>
<cbc:EndDate>2026-12-31+01:00</cbc:EndDate>
</cac:PlannedPeriod><cac:ContractExtension><cbc:MaximumNumberNumeric>0</cbc:MaximumNumberNumeric>
</cac:ContractExtension></cac:ProcurementProject></cac:ProcurementProjectLot><cac:TenderResult><cbc:AwardDate>2000-01-01Z</cbc:AwardDate>
</cac:TenderResult></ContractAwardNotice>