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...

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_I_17/BGBLA_2015_I_17.html

17 federal law, with which the financial balancing act 2008, the health and social aid Act, the Federal law 1993 amends the financial balancing act, Federal Law Gazette No. 959/1993, the financial compensation Act 2001, the transparency Data Bank Act 2012 and the fees Act 1957 be changed

The National Council has decided:

Table of contents



Article 1 amendment to the fiscal equalization Act 2008 article 2 change of health and social aid Act article 3 amendment of the Federal Act, the the financial Balancing Act 1993 is amended in BGBl. No. 959 / 1993 article 4 amendment to the fiscal equalization Act 2001 article 5 amendment of the transparency database Act 2012 article 6 amendment of the fees Act 1957 article 1

Amendment to the fiscal equalization Act of 2008

The 2008 financial balancing act, Federal Law Gazette I no. 103/2007, as last amended by Federal Law Gazette I no. 40/2014, is amended as follows:

1. in the title of the Federal Act, in article 4, paragraph 8, first sentence, Nos. 2 and 1, is second and third sentences in article 21, paragraph 1 in article 24, paragraph 3 and article 25, paragraph 1 each year "2014" replaced with "2016".

2. the table of contents is amended as follows:

a. after the entry "§ 4. replacement of salary costs for the country and religion teacher" the entry "section 4a. Inserted bearing the overspending for appeals against return decisions".

(b). The entry "§ 13 surcharge levies" by "§ 13a. Surcharge levies"replaced.

c. the entry "§ 20 para 3: financial allocation to statutory cities without federal police authorities" by "§ 20 para 3: financial allocation to statutory cities for tasks as security authority of first instance" replaced.

d. after the entry "§ 22 need for allocation to countries, budgetary balance" the following entries are inserted:



"Article 22a. "Requirements allocation to communities in the year 2010 section 22 b. allocation of need for to countries, gambling" e. The entry "§ 23 ABS. 4: end grant - childcare and linguistic early intervention" is replaced by the following entries:



"§ 23 paragraph 4 to 4B: purpose grant - childcare and linguistic early intervention § 23 paragraph 4 c: purpose grant for housing promotion" 3. In article 4, paragraph 1 Nos. 1 and 7 paragraph last sentence and section 24 para 10 is no. 2, no. 4 and no. 6 the term "Federal Minister for education, art and culture" respectively replaced by the designation "Federal Minister for education and women".

4. in article 4, paragraph 3, the phrase "in the area of educational and training academies, as well as the educational institutions" is replaced by the phrase "in the field of teacher education".

5. in article 5, article 11, paragraph 1, second sentence, and § 21 para 1 Z 1 the bracket expression (§ 9 section 7 No. 5 lit. b sublit. BD) "."

6 paragraph 9 paragraph 1:

"(1) off by the year 2015 the income of community Federal duties listed in § 8 paragraph 1 be shared except the game Bank levy between the Federal, the State (Vienna as a country) and the municipalities (municipality of Vienna) in the following percentage ratio:"

 





 





Federal





Countries





Communities







Advertising tax





4,000





9,083





86,917







Real estate transfer tax





4,000











96,000







Land value tax





4,000











96,000







Housing construction promotion contribution





19,450





80,550













Duties with uniform keys





67,417





20,700





11,883





 



Duties with uniform keys are Liechtenstein about the cooperation in the field of taxation, capital taxes, the tobacco tax, the electricity tax, providing natural gas, the coal tax the income tax, the corporation tax, the sales tax, the one-time payments in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and financial market, as well as in accordance with the agreement between the Republic of Austria and the Principality of ", the beer tax, the sparkling wine tax, the intermediate product tax, the alcohol tax, fuel taxes, the inheritance and gift tax, the Foundation input tax, the levy, the air tax, the car tax, the insurance tax, the standard consumption tax, the motor-related insurance tax, the registration charge and art promotion contribution."

7 paragraph 9 paragraph 6a:

"(6a) the shares of the countries on the sales tax be 2015 before the country distribution in the years 2012-2014 to EUR 20 million per year and in the years and 2016 to 10.0 million euro annually increases at the expense of the shares of the Federal Government."

8 § 9 par. 7 Z 5 is replaced by the following Z 5 to 7:



"5 from the year 2015 when the levies with uniform keys (§ 9 para 1) with the exception of compensation for the abolition of self ownership (section 24 para 6) (and the attributable to the countries share of the inheritance and gift tax: a) countries"





b) communities







According to the number of people





77,017%





17,235%







According to the graded population key





-





58,515%







Fix keys





22,983%





24,250%





 



Income shares of the countries on the VAT, 1 780 500 000 euro from the according to the number of people for circulating funds be removed and added the fix key to distributing funds.

6 of the funds to be distributed according to Z 5 fixed keys are the countries an amount of 0,949% and the communities as beverage tax compensation a 1,888% of the volume of the sales tax amount after deduction of the distributed in § 8 par. 2 Z 1 mentioned amount as a share of the sales tax in the following conditions: a) countries





b) communities







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%







Styria





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 proportions: c) countries





(d) communities







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%







Styria





13,744%





9,338%







Tyrol





8,813%





8,939%







Vorarlberg





4,923%





5,981%







Vienna





21,686%





30,892%





 



7. the proportion of the land Vorarlberg on the return of the VAT is increased in eight equal semi-annual instalments to EUR 39.97 million at the expense of all other countries. This preferential share reduced the share of other countries on the return of the VAT in the following proportions: Burgenland





5.43 has gone astray %







Carinthia





10.80%







Lower Austria





23.07%







Upper Austria





14.90%







Salzburg





9.72%







Styria





16,39%







Tyrol





11.98%







Vienna





7.71%





 



The first half-year installment will be transferred for the first time in the following on the start of construction of the bypass of Feldkirch-South transfer of advances on the income shares. The remaining seven half-year rates are respectively transferred at intervals of six months. A later - even after 2016 remote - start of construction the claim of the land Vorarlberg on the preferential share of 39.97 million euros is not affected by."

9 paragraph 9 paragraph 10:

"(10) the graduated population key is formed from the year 2015 as follows:"

 





The people number of municipalities is





 







in municipalities with more than 10 000 inhabitants with





1 41/67,







in municipalities with a population of 10 001 to 20 000 with





1 2/3,







in municipalities with a population of 20 001 to 50 000 and


in cities with its own statute with no more than 50 000 inhabitants with





2







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





2 1/3





 



multiplied. A further amount to municipalities, whose population is, in the area between 9 000 and 10 000, 18 000 to 20 000, or between 45 000 and 50 000 cities with its own Statute but only for those whose population is, in the area between 45 000 and 50 000 will count towards these amounts. This is population 110/201, with the other municipalities in 3 1/3 to municipalities up to 10 000 multiplied with the number of the number of inhabitants exceeds the lower limit of the range. The country collected of the respondent municipality numbers is the graded population of countries."

10 paragraph 11 deleted § 9.

11. in article 11, paragraph 2, subpara 2 lit. b, second sentence, shall be replaced "to apply" with the word "applicable".

12. in article 11, paragraph 3, first sentence, is the bracket expression (§ 9 para. 10 and 11) through the bracket expression "(§ 9 Abs. 10)" replaced.

13 each the following sentence is added to § 11 paragraph 6 and section 24 para 5:

"The citations of the fiscal equalization Act 2008 in this paragraph refer to the version of Federal Law Gazette I no. 103/2007."

14. in section 11 paragraph 7a penultimate sentence is replaced the phrase "Difference between the population figures" by the phrase "The difference between the number of inhabitants".

15. in article 23, paragraph 2, the quote is "§ 9 section 7 No. 5 lit. a sublit. from"by the quote"§ 9 section 7 No. 6 lit. a"replaced.

16 § 23 paragraph 4a and 4B are:

"(4a) the Federal Government granted to the countries for the expansion of childcare provision purpose grants in the following amount: 1. in the year 2011: 10 million euro;"

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

3. in the years 2014-2015: 100 million euro per year;

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

These amounts will be divided as follows: grants for





2011-2014





2015-2017







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%







Styria





13,210%





13,059%







Tyrol





8,651%





8,668%







Vorarlberg





4,967%





4,916%







Vienna





22,145%





22,584%





 



Prerequisite for the granting of purpose grants is the existence of an agreement in accordance with article 15a B-VG between the Federal Government and the countries on the strengthening of institutional childcare provision, about the practical use of purpose grants and therefor. This agreement for one or several countries in one calendar year in force, will their share on the purpose of grant of the Federal Government in the ratio of their shares on the distribution key increases for the other countries.

(4B) the Federal Government granted to the countries for the financing of measures to promote early purpose grants in the following amount:



1. in the calendar year 2012-2014: EUR 5 million per year;

2. in the kindergarten years 2015/2016-2017/2018: 20 million euros per year of kindergarten.

Prerequisite for the granting of purpose grants is the existence of an agreement in accordance with article 15a B-VG between the Federal and the State about the mandatory early remedial language training and the promotion of the level of development in institutional childcare facilities, the allocation of resources on the countries, the practical use of purpose grants and therefor."

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

"(1h) § 9 para 1, para 7 Z 5 to 7 and paragraph 10, article 11, para. 3 and § 23 para 2 as amended by Federal Law Gazette I no. 17/2015 come with 1 January 2015 in force." § 9 para 11 and § 24 para 7 occur at the end of 31 December 2014 override."

18. in article 24, paragraph 6 and paragraph 10 Z 5, 6a Z and Z 8 replaces the term "Federal Minister for health, family and youth" respectively the designation "Federal Minister for family and youth".

19. in section 24 para 10 Z-5 and Z 6a is replaced the term "Chancellor" by the designation "Federal Minister for education and women".

20. in section 24 para 10, Z 6a is replaced by the designation "Federal Minister for family and youth" the designation "Federal Ministry of economy, family and youth".

21. in section 24 para 10 Z 6B is replaced the designation "Federal Minister for internal affairs" by the designation "Federal Minister for Europe, integration and appearance".

22. in section 24 para 10, Z 9 is replaced by the designation "Federal Minister for health" the designation "Federal Minister for health, family and youth".

23. in article 24, paragraph 6, the quote is "§ 9 section 7 No. 5 lit. a sublit. AC and lit. b sublit. BD"by the quote" § 9 section 7 Z 5 "replaced.

24 paragraph 7 eliminates § 24.

Article 2

Change of the health and social aid Act

The health and social aid Act, Federal Law Gazette No. 746/1996, as last amended by Federal Law Gazette I no. 40/2014, is amended as follows:

In section 2, paragraph 2, the phrase "31 December 2014" is replaced by "31 December 2016".

Article 3

Amendment of the Federal Act, 1993 amends the Financial Equalization Act, Federal Law Gazette No. 959/1993

Article II No. 2 of the Federal law, with the 1993 changes the financial balancing act, BGBl. No. 959/1993, occurs at the end of 31 December 2014 override.

Article 4

Amendment to the fiscal equalization Act of 2001

The financial compensation Act 2001, Federal Law Gazette I no. 3/2001, as last amended by Federal Law Gazette I no. 71/2003, is amended as follows:

The following sentence is added to § 25 paragraph 6:

"Residual inputs received after the expiry of the 30 November 2014 on trade tax fall to the Federal Government."

Article 5

Amendment of the transparency database Act 2012

The transparency Data Bank Act 2012 - TDBG 2012, Federal Law Gazette I no. 99/2012 is amended as follows:

In § 32 paragraph 6, the year is replaced by the date "2014" "2015".

Article 6

Amendment of the fees Act 1957

The fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 105/2014, is amended as follows:

1 the following sentence is added to in § 35 paragraph 6:

"The cities with its own statute (including Vienna) as well as the towns of Leoben and Schwechat, a lump is likely to the issue of free travel documents and residence permits, for the cities with its own statute 0.12 euro per year per inhabitant, and the towns of Leoben and Schwechat 0.20 euro per year per inhabitant (§ 9 para 9 of the fiscal equalization Act of 2008, BGBl. I no. 103/2007, in the currently valid version) is."

2. in section 37, 35 the following paragraph shall beadded:

"(35) § 35 paragraph 6 the last sentence as amended by Federal Law Gazette I no. 17/2015 1 January 2014 into force."

Fischer

Faymann