Amend The Financial Equalization Act 2008 And The Catastrophe Fund Act 1996

Original Language Title: Änderung des Finanzausgleichsgesetzes 2008 und des Katastrophenfondsgesetzes 1996

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Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_I_165/BGBLA_2013_I_165.html

165. Federal law be changed with the financial balancing act 2008 and the catastrophe fund legislation in 1996

The National Council has decided:

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. 82/2012, is amended as follows:

1. in article 8, paragraph 1, as well as in § 9 para 1 second sentence is "the lump sum in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and financial market" by the phrase "the one-time payments in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the areas of taxes and financial market, as well as in accordance with the agreement between the Republic of Austria and the Principality of Liechtenstein on the cooperation in the field of the phrase the taxes"replaced.

1a. in article 9, par. 2 2a is inserted after the Z 2 following Z:



"2a. the income shares of the Federal Government on corporate income tax in the year 2013 No. 4 of the disaster fund law additional EUR 47.5 million for purposes of the disaster relief fund for the financing of measures pursuant to article 3 1996;"

2. in article 9, par. 2, last sentence is added the phrase "and in accordance with the agreement between the Republic of Austria and the Principality of Liechtenstein on the cooperation in the field of taxation" after the phrase "Income tax levied in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and financial market".

3. paragraph 9 paragraph 5:

"(5) also is an amount of expenditure for the promotion of the urban water management pursuant to § 17 of the environmental support Act, Federal Law Gazette I no. 185/1993, as far as these issues are not in any case from the net worth of the environmental and water management fund to cover in the following proportions of the income shares:"



"1 of the income shares of the Federal Government in the housing promotion contribution 15,672% 2 of the income shares in income tax and corporation tax of the Federal 32,042%, of the countries 10,439% and the municipalities 8,873%, 3 of the income shares of the federal sales tax 23,100% and the communities of 3,924%, and 4 of the income shares in the VAT of the countries 5,950% in the ratio of the number of people."

4. paragraph 6 deleted § 9.

5. in section 9, paragraph 9, the fourth sentence reads:

"The Federal Agency Statistics Austria has the data of the central civil status register (ZPR) in accordance with article 44 of the civil status act 2013, Federal Law Gazette I no. 16/2013, and the data of the central register of citizenship (ZSR) in accordance with section 56a of the Citizenship Act 1985 to attract Federal Law Gazette No. 311/1985, as comparative data in accordance with § 5 par. 1 and par. 4 of the register count Act."

6. in article 11, paragraph 2 be replaced the Z 4-5 by following Z 4-5a:



"4. each community receives a compensation advance share referred to in paragraph 5 in the years up to 2014.

5. in the years 2011-2014, communities will receive further compensation advance accounted for in accordance with paragraph 6.

5a. from the year 2015 the municipalities receive compensation advance accounted for in accordance with paragraph 7a."

7. in article 11, paragraph 5, the introductory phrase is:

"The communities received in the years up to 2014 following per capita amounts in euro, where here statutory cities are assimilated to municipalities by population 20 001 up to 45 000 to 20 000 inhabitants annually:"

6. in article 11, paragraph 6, first sentence is replaced by the phrase "in the years 2011-2014" the phrase "from the year 2011".

8. According to § 11 section 7 inserted following paragraph 7a and 7B:

"(7a) the municipalities receive annually from the year 2015 following per capita amounts in euro, where here statutory cities are assimilated to municipalities by population 20 001 up to 45 000 to 20 000 inhabitants:"

 





Number of inhabitants





up to 10,000





10,001-20,000





20,001-50,000





over 50,000







Burgenland





10.69





87,97





100,06





109.99







Carinthia





8.31





71,99





76,38





82,73







Lower Austria





5.27





87,08





94,47





$ 111.30







Upper Austria





4.13





83,88





90,67





99,36







Salzburg





3.38





82,31





88,39





97,15







Styria





7,23





79,58





85.50





93,33







Tyrol





3.86





92,94





99,02





112,04







Vorarlberg





4.09





79,44





85,34





95,27





 



Municipalities, with populations ranging from 9 300 up to 10 000, 18 000 to 20 000, or between 45 000 and 50 000 is located in cities with its own Statute but only for those whose population is, in the area between 45 000 and 50 000 will receive an additional amount multiplied with the number of the number of inhabitants exceeds the lower limit of the range. This additional amount is determined with the following formula: difference to the advance portion of the next higher class of people x number of inhabitants of the upper limit of the range / difference between the numbers of inhabitants of the upper limit of the range and that the lower limit of the range. Statutory cities with 20 001 up to 45 000 received inhabitants 45,99 Euro per inhabitant annually in addition, statutory cities with 45 001 to 50 000 inhabitants receive an additional annual contribution per inhabitant, which is calculated with the following formula: 45,99 / 5 000 * (50 000 - population of the municipality).

(7B) the advance shares in accordance with Section 7a are annually according to the development of the Nettoaufkommen of the duties with uniform keys in the previous year compared to the second vorangegangenen year valorised; the values for the year 2015 are developed, however, according to the development of this Nettoaufkommen from 2012 to 2014. The valorized amounts are rounded commercially to whole cents."

9. According to section 21, paragraph 9, the following paragraph 9a is inserted:

"(9a) if in this country for pursuant to § 21 of the available resources of allocation of financial, but without the resources referred to in paragraph 11, exceed 30% of the advance units to be distributed in accordance with paragraph 9, then increase the financial allocation to the extent of the difference to the detriment of the shares of the communities of that country to the community federal fees. This redeployment is in the next few years again, but this return is limited in each year by the difference between the advance units and the limit of 30%."

9A. Article 23, paragraph 4 the following paragraph 4 c is inserted after b:

"(4C) of the Federal Government granted a one-time purpose grant of up to EUR 276 million the countries for the purpose of financing the promotion of residential construction under the following conditions:"



1. entitlement to a purpose grant countries have, in the average of the years 2013 to 2014 a) both increased spending for loans, annuities and interest subsidies and other lost subsidies without housing aid for funding for the new building b) as guarantee for a higher number of subsidized apartments (without residences) than the average for the years 2006 to 2011.

2. funding commitments are not included in the years 2013-2014 to buildings, which will be completed by the year 2019, in the determination of the claim.

3. a prerequisite for the grant of the purpose is that in the multi storey building at least 10% of the promised apartments, as well as the access to the community areas B 1600 complies with the requirements of ÖNORM about barrier-free building.

4. the grant of the Federal is 50% of expenditure exceeds the average of the comparison within the meaning of no. 1 in the years 2013 and 2014, but no more than EUR 20 000 per also promised new funding a unit (without residences).

5. the purpose of grant per country is limited to the following share of the available funds:



Burgenland





2.88%







Carinthia





6.43%







Lower Austria





16,84%







Upper Austria





16,04%







Salzburg





6.32%







Styria





13.38%







Tyrol





7.80%







Vorarlberg





4.24%







Vienna





26.07%





6 grants for assurances to buildings that are not built or not completed until the end of the year 2019, are to be paid back to the Federal Government and remain with the Federal Government.

7 requests for grant of a purpose are to deliver the Federal Minister of finance by the countries no later than 30 September 2015. The Federal Government has to transfer the aid of purpose of no later than 31 December 2015.

The Federal Minister of finance in agreement has 8 the surrounding principles about the settlement with the Federal Chancellor after consultation with the countries to set."

10 section 24 paragraph 1f shall be inserted after the following para. 1 g:


"(1 g) in article 9 paragraph 5 in the version of Federal Law Gazette I is no. 165/2013 August 1, 2013, power, § 9 section 6 occurs at the end of the 31st July 2013 override. Notwithstanding § 9 par. 5 expenditure on the promotion of the urban water management will be funded first from the funds, which were previously assessed on the special account "Urban water management"."

Article 2

Amendment to the disaster Fund Act 1996

The catastrophe fund legislation in 1996, BGBl. No. 201/1996, as last amended by Federal Law Gazette I no. 67/2009 is amended as follows:

1. in article 1, paragraph 1 and article 3 No. 4 lit. b is the quote "according to hydrography Act, Federal Law Gazette No. 58/1979," by the quote "according to §§ 59 c to 59i of the water law of 1959, BGBl. No. 215/1959," replaced.

2. in paragraph 2, the phrase "and to apply to a special account of the Federation under the name of"Disaster relief fund"beneficially" is omitted.

3. in article 3, no. 4 is to the lit. the following k lit. l added:



"l. for the financing of EUR 16.7 million in the funds of the province of Styria, in accordance with the water building Promotion Act 1985 for measures in the flood damage of the year 2012."

4. paragraph 5 paragraph 1:

"Section 5 (1) not by taken payments throughout the catastrophe fund are annually to feed a reserve. The reserve is formed from existing reserve funds of the previous year and the reserves formed annually. The amount of the reserve is limited to a total of EUR 30 million. "Beyond existing funds are in accordance with section 48, paragraph 1, of the Federal Budget Act 2013, Federal Law Gazette I no. 139/2009, to use."

5. § 5 para 2b is:

"(2B) starting in 2013 the means for obtaining usage devices of fire brigades in accordance with § 3 are increased No. 2 from the reserve, if necessary, the amount, to the sum of the transfers of the Covenant to the countries from the fire control during these years on the basis of the emergence of in the months of October of the previous year to September of the current year (§ 18 para 3 of the fiscal equalization Act of 2008" (, BGBl. I Nr. 103/2007) and of the shares pursuant to § 3 Z 2 based on the amount of income tax and corporation tax in the months of November of the previous year to October of the current year is less than the amount of EUR 95 million. "

6. after section 7 para 2 g is inserted the following paragraph 2 h:

"(2H) § 2 and § 5 para 1 as amended by Federal Law Gazette I no. 165/2013 apply with August 1, 2013."

Fischer

Faymann