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Change Of The Fiscal Equalization Act Of 2008, Health And Social Aid Act, Federal Law 1993 Amends The Financial Balancing Act, Of Finanzausgleichsgeset...

Original Language Title: Änderung des Finanzausgleichsgesetzes 2008, des Gesundheits- und Sozialbereich-Beihilfengesetzes, des Bundesgesetzes, mit dem das Finanzausgleichsgesetz 1993 geändert wird, des Finanzausgleichsgeset...

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17. Federal Law, with which the Finance Balancing Act 2008, the Health and Social Area State Aid Act, the Federal Act, which amalgated the Finance Equalization Act 1993, BGBl. No 959/1993, the Financial Equalization Act 2001, the Transparency Database Act 2012 and the Fees Act 1957 are amended

The National Council has decided:

table of contents

Article 1

Amendment of the Financial Compensation Act 2008

Article 2

Amendment of the Health and Social Sector-Aid Law

Article 3

Amendment of the Federal Act amending the Financial Equalization Act 1993, BGBl. No. 959/1993

Article 4

Amendment of the Financial Equalisation Act 2001

Article 5

Amendment of the Transparency Database Act 2012

Article 6

Amendment of the Fees Act 1957

Article 1

Amendment of the Financial Compensation Act 2008

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be amended as follows:

1. In the title of the Federal Act, in § 4 para. 8 first sentence, in § 21 para. 1 Z 2 and para. 1 second and third sentence, in § 24 para. 3 and in § 25 para. 1, the annual number shall be "2014" by "2016" replaced.

2. The table of contents shall be amended as follows:

a. After the entry " § 4. Replacement of salary costs for the country and religion teachers " the entry " § 4a. Application of additional expenditure for appeals against return decisions " inserted.

b. The entry " § 13. Surcharges " shall be " § 13a. Surcharges " replaced.

c. The entry "Section 20 (3): Financial allocation to Statutary Cities without Federal Police Authorities" shall be "Section 20 (3): Financial allocation to Statutary Cities for tasks as the security authority of the first instance" replaced.

d. After the entry " § 22. Allocation of needs to countries-budgetary balance " the following entries are inserted:

" §

22a. Allocation of needs to municipalities in 2010

§

22b. Assignment of needs to countries-Gambling "

e. entry "§ 23 (4): Special purpose-childcare and linguistic early support" is replaced by the following entries:

" §

23 (4) to 4b: Special purpose-childcare and linguistic early promotion

§

4 (4c): Special purpose for housing promotion "

3. In § 4 (1) (1) (1) and (7), last sentence, and § 24 (10) Z 2, Z 4 and Z 6, the name shall be: "Federal Minister for Education, Arts and Culture" in each case by the name "Federal Minister for Education and Women" replaced.

4. In Section 4 (3), the phrase "in the field of pedagogical and vocational education academies as well as the educational institutes" through the phrase "in the field of teacher training universities" replaced.

5. In § 5, § 11 (1), second sentence, and in § 21 (1) (1) (1) (1), the wording of the " (§ 9 paragraph 7 Z 5 lit. b sublit. bd) " .

6. § 9 (1) reads:

" (1) From the year 2015, the proceeds of the Community federal levies referred to in § 8 (1), with the exception of the play bank levy between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality), shall be subject to the following: Hundreds of Treasury Ratio:

Federation

Countries

Municipalities

Value Output

4,000

9,083

86,917

GrunderwerbTax

4,000

-

96,000

Soil release

4,000

-

96,000

Housing contribution contribution

19,450

80,550

-

Levies with a single key

67,417

20,700

11,883

Tolls with a single key are the income tax, the corporation tax, the turnover tax, the one-off payments in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the Taxation and the financial markets and, in accordance with the Agreement between the Republic of Austria and the Principality of Liechtenstein, on cooperation in the field of taxation, the tax on capital movements, the tobacco tax, the electricity levy, the natural gas tax, the coal levy, the beer tax, the sparkling wine tax, the Interim product tax, alcohol tax, mineral oil tax, inheritance and gift tax, foundation income tax, stability tax, flight tax, motor vehicle tax, insurance tax, standard consumption levy, the motor-related insurance tax, the concession fee and the art promotion contribution. "

7. § 9 (6a) reads:

"(6a) The shares of the countries in the sales tax will be increased by € 20 million annually before the country-by-country distribution in the years 2012 to 2014 and by 10.0 million euros annually in the years 2015 and 2016 at the expense of the federal government's shares."

8. § 9 (7) Z 5 shall be replaced by the following Z 5 to 7:

" 5.

from the year 2015 in the case of charges with a uniform key (Section 9 (1)), with the exception of the compensation for the abolition of the self-sponsorship (Section 24 (6)) and the shares in the inheritance and gift tax that are to be paid to the Länder:

a) Countries

b) Municipalities

by the number of people

77,017%

17.235%

according to the graduated population key

-

58.515%

by fix keys

22.983%

24.250%

In the case of the income shares of the countries in the turnover tax, EUR 1 780 500 000 will be deducted from the funds to be distributed according to the number of people and added to the funds to be distributed according to the fixed key.

6.

Of the funds to be distributed in accordance with Z 5 according to fixed keys, an amount of 0.949% in the case of the Länder and a sum of 1.888% for the municipalities as a compensation for drinks taxes shall be deducted after deduction of the turnover tax in accordance with § 8. 2 (2) (1) shall be distributed as shares in the turnover tax in the following circumstances:

a) Countries

b) Municipalities

Burgenland

2.572%

2.505%

Carinthia

6.897%

8.496%

Lower Austria

14.451%

15.185%

Upper Austria

13.692%

14.587%

Salzburg

6.429%

9.426%

Steiermark

12.884%

13.086%

Tyrol

7.982%

14.512%

Vorarlberg

3.717%

4.811%

Vienna

31.376%

17.392%

and the remaining shares in the following relationship:

c) Countries

d) Municipalities

Burgenland

3.250%

1.260%

Carinthia

6.881%

5.291%

Lower Austria

17.898%

13.549%

Upper Austria

15.829%

16.499%

Salzburg

6.976%

8,251%

Steiermark

13.744%

9.338%

Tyrol

8.813%

8.939%

Vorarlberg

4.923%

5.981%

Vienna

21.686%

30.892%

7.

The share of the State of Vorarlberg in the income of the sales tax is increased by a total of 39.97 million euros at the expense of all other countries in eight equal half-yearly instalments. This part of the transaction reduces the shares of the other countries in the income tax revenue in the following ratio:

Burgenland

5.43%

Carinthia

10.80%

Lower Austria

23.07%

Upper Austria

14.90%

Salzburg

9.72%

Steiermark

16.39%

Tyrol

11.98%

Vienna

7.71%

The first half-year rate will be referred for the first time to the transfer of the advances following the start of the construction of the Feldkirch-South bypass to the profit shares. The remaining seven half-yearly rates are to be paid in each case at intervals of six months. Due to a later construction-even after 2016-the claim of the State of Vorarlberg will not be affected by the amount of 39,97 million euros in the Vorweganteil. "

Section 9 (10) reads as follows:

" (10) The graduated population key will be formed as of 2015 as follows:

The determined population of the municipalities will be

for municipalities with a population of not more than 10 000

1 41/67,

in the case of municipalities with 10 001 to 20 000 inhabitants,

1 2/3,

in the case of municipalities with 20 001 to 50 000 inhabitants and

in the case of cities with their own statutes with a maximum population of 50

2

and in municipalities with more than 50 000 inhabitants and the City of Vienna,

2 1/3

multiply. These amounts shall be for municipalities whose population is in the range from 9 000 to 10 000, from 18 000 to 20 000 or from 45 000 to 50 000, but in the case of cities with their own staff regulations only for those whose number of inhabitants is in the range from 45 000 to 50 000, a further amount is added. In the case of municipalities up to 10 000 inhabitants, the population is 110/201 and in the other municipalities 3 1/3 is multiplied by the number at which the population exceeds the lower limit. The country-specific census of the municipal figures thus determined results in the graduated population figures of the Länder. "

10. § 9 (11) is deleted.

11. In § 11 paragraph 2 Z 2 lit. b Second sentence becomes the word "apply" by the word "applicable" replaced.

12. In § 11 para. 3, first sentence, the parenthesis shall be "(§ 9 (10) and (11))" by the parenthesis expression "(§ 9 para. 10)" replaced.

13. The following sentence shall be added to Section 11 (6) and section 24 (5):

" The citations of the Financial Equalization Act 2008 in this paragraph relate to the version of the Federal Law BGBl. I No 103/2007. "

14. In § 11 para. 7a penultimate sentence, the word order shall be "Difference between the population" through the phrase "Difference between the number of inhabitants" replaced.

15. In § 23 para. 2, the quote becomes " § 9 (7) Z 5 lit. a sublit. From " by quoting "§ 9 para. 7 Z 6 lit. a" replaced.

16. § 23 (4a) and (4b) are:

" (4a) The Federal Government grants special purpose grants to the countries for the expansion of the childcare provision in the following amount:

1.

in 2011: EUR 10 million;

2.

in the years 2012 and 2013: EUR 15 million per year;

3.

in the years 2014 and 2015: EUR 100 million per year;

4.

in the years 2016 and 2017: 52.5 million euros annually.

These amounts shall be allocated as follows:

Grants for

2011 to 2014

2015 to 2017

Burgenland

2.882%

2.904%

Carinthia

6.065%

5.884%

Lower Austria

18.184%

18.188%

Upper Austria

17.451%

17.393%

Salzburg

6.445%

6.404%

Steiermark

13.210%

13.059%

Tyrol

8.651%

8.668%

Vorarlberg

4.967%

4.916%

Vienna

22.145%

22.584%

To qualify for purpose grants, the existence of an agreement in accordance with Art. 15a B-VG between the Federal Government and the Länder on the development of the institutional childcare provision, on the concrete use of the purpose grants, and about their billing. If this agreement does not enter into force for a country or several countries in a calendar year, the share of the Federal Government's special purpose grant shall be increased for the other countries in proportion to their shares in the distribution key.

(4b) The Federal Government grants special purpose grants to the countries for the financing of measures for the early promotion of the following:

1.

in the calendar years 2012 to 2014: EUR 5 million per year;

2.

in the 2015/2016 to 2017/2018 kindergarten years: € 20 million per kindergarten year.

To qualify for purpose grants, the existence of an agreement in accordance with Art. 15a B-VG between the Federal Government and the Länder concerning compulsory early language support and the promotion of the state of development in institutional childcare facilities, the allocation of funds to countries, the concrete use of special purpose grants and their billing. "

17. According to Article 24, Section 1g, the following paragraph 1h is inserted:

" (1h) § 9 para. 1, para. 7 Z 5 to 7 and para. 10, § 11 para. 3 and § 23 para. 2 in the version of the Federal Law BGBl. I n ° 17/2015 will be 1. Jänner 2015 in force. Section 9 (11) and section 24 (7) shall expire on 31 December 2014. "

18. In § 24 (6) and (10) (10) Z 5, Z 6a and Z 8, the name shall be: "Federal Minister for Health, Family and Youth" in each case by the name "Federal Minister for Families and Youth" replaced.

19. In § 24 (10) Z 5 and Z 6a the name shall be: "Federal Chancellor" in each case by the name "Federal Minister for Education and Women" replaced.

20. In Article 24 (10) (6a), the name shall be: "Federal Minister for Economic Affairs, Family and Youth" by the name "Federal Minister for Families and Youth" replaced.

21. In § 24 (10) Z 6b, the name shall be: "Federal Minister for the Interior" by the name "Federal Minister for Europe, Integration and Foreign Affairs" replaced.

22. In § 24 (10) Z 9, the name shall be: "Federal Minister for Health, Family and Youth" by the name "Federal Minister for Health" replaced.

23. In § 24 (6) the quote becomes " § 9 (7) Z 5 lit. a sublit. ac and lit. b sublit. bd " by quoting "§ 9 (7) Z 5" replaced.

24. § 24 (7).

Article 2

Amendment of the Health and Social Sector-Aid Law

The Health and Social Sector-Aid Law, BGBl. No 746/1996, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be amended as follows:

In Section 2 (2), the word order shall be "31 December 2014" by "31 December 2016" replaced.

Article 3

Amendment of the Federal Act amending the Financial Equalization Act 1993, BGBl. No. 959/1993

Article II (2) of the Federal Law, which amalgated the financial compensation law in 1993, BGBl. No 959/1993, will expire on 31 December 2014.

Article 4

Amendment of the Financial Equalisation Act 2001

The Financial Equalization Act 2001, BGBl. I n ° 3/2001, as last amended by the Federal Law Gazette (BGBl). I No 71/2003, shall be amended as follows:

The following sentence shall be added to Article 25 (6):

"After the end of 30 November 2014, the remaining entrances to the business tax are to be paid to the Federal Government."

Article 5

Amendment of the Transparency Database Act 2012

The Transparency Database Act 2012-TDBG 2012, BGBl. I n ° 99/2012 is amended as follows:

In Section 32 (6), the annual number shall be: "2014" by the year "2015" replaced.

Article 6

Amendment of the Fees Act 1957

The Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I n ° 105 /2014, shall be amended as follows:

(1) The following sentence shall be added to Article 35 (6):

" The cities with their own statute (including Vienna) as well as the municipalities of Leoben and Schwechat are entitled to issue free travel documents and residence permits with a lump sum, which is EUR 0.12 for the cities with their own staff regulations. per inhabitant and for the municipalities Leoben and Schwechat 0,20 Euro per inhabitant per inhabitant (Section 9 (9) of the 2008 Finance Equalisation Act, BGBl. I No 103/2007, as amended).

2. In § 37, the following paragraph 35 is added:

" (35) § 35 para. 6 last sentence in the version of the Federal Law BGBl. I n ° 17/2015 comes with 1. Jänner 2014 in force. "

Fischer

Faymann