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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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165. Federal law amending the Financial Equalization Act 2008 and the Disaster Fund Act 1996

The National Council has decided:

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 No 82/2012, shall be amended as follows:

1. In § 8 (1) and in § 9 (1), second sentence, the word order shall be "the one-off payment in accordance with the Agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and the financial market" through the phrase " the one-off payments provided for in the Agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and the financial market and in accordance with the Agreement between the Republic of Austria and the Republic of Austria Principality of Liechtenstein on cooperation in the field of taxation " replaced.

1a. In Section 9 (2), the following Z 2a shall be inserted after Z 2:

" 2a.

from the federal government's profit shares in the corporation tax in 2013, a further 47.5 million euros for the purpose of the Disaster Fund for the financing of measures pursuant to § 3 Z 4 of the Disaster Fund Act 1996; "

2. In § 9, para. 2, last sentence, after the word order 'Income tax levied under the Agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and the financial market' the phrase "and in accordance with the Agreement between the Republic of Austria and the Principality of Liechtenstein on cooperation in the field of taxation" inserted.

Section 9 (5) reads as follows:

" (5) Weiters is an amount in the amount of the expenses for the promotion of the settlement water management according to § 17 of the Environmental Promotion Act, BGBl. I No 185/1993, in so far as such expenditure is not to be covered by the net assets of the Environment and Water Fund in any case, to be deducted in the following relationship from the revenue shares:

1.

from the federal yield share of the housing subdivision contribution 15.672%,

2.

from the earnings shares in income tax and corporate income tax of the federal government 32,042%, the Länder 10,439% and the municipalities 8,873%,

3.

from the revenue shares in the federal government's sales tax, 23,100% and the municipalities 3,924%, and

4.

from the earnings shares in the sales tax of the countries 5,950% in the ratio of the number of people. "

4. § 9 (6) deleted.

5. In § 9 (9), the fourth sentence reads:

" The Federal Institute of Statistics Austria has the data of the Central Civil Status Register (ZPR) according to § 44 of the Personal Status Law 2013, Federal Law Gazette (BGBl). I n ° 16/2013, and the data of the Central State Citizenship Register (ZSR) according to § 56a of the citizenship law 1985, BGBl. No. 311/1985, as comparative data in accordance with § 5 (1) and (4) of the Registry Counting Act. "

6. In Section 11 (2), the Z 4 to 5 shall be replaced by the following Z 4 to 5a:

" 4.

Each municipality will receive a compensation in accordance with paragraph 5 in the years up to 2014.

5.

In the years 2011 to 2014, municipalities will receive a further compensation advance in accordance with paragraph 6.

5a.

From 2015 onwards, the municipalities will receive a compensation advance in accordance with paragraph 7a. "

7. In Article 11 (5), the entry rate shall be:

"In the years up to 2014, the municipalities receive the following amounts per inhabitated per inhabitated in euros, whereby here Statutary towns of up to 20 000 inhabitants are equivalent to municipalities from 20 001 to 45 000 inhabitants:"

6. In § 11 (6), first sentence, the word order shall be "from the year 2011" through the phrase "in the years 2011 to 2014" replaced.

8. According to Article 11 (7), the following paragraphs 7a and 7b are inserted:

" (7a) From the year 2015 onwards, the municipalities will receive the following amounts per inhabitated per inhabitated in euros, with statutary towns of up to 20 000 inhabitants being equivalent to a population of 20 001 to 45 000 inhabitants:

Population

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

Steiermark

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

However, municipalities whose population is in the range of 9 300 to 10 000, 18 000 to 20 000 or 45 000 to 50 000, but in the case of towns with their own Statute, only for those whose population is in the range of 45 000 to 50 000, further amount multiplied by the number at which the number of inhabitants exceeds the lower limit of the range. This additional amount is determined by the following formula: Difference to the advance of the next higher dwelling class x Inhabitants of the upper range limit/difference between the number of inhabitants of the upper limit of the area and that of the lower range limit. Statutary cities with 20 001 to 45 000 inhabitants receive an additional annual amount of 45.99 euros per inhabitated, statutary cities with 45 001 to 50 000 inhabitants receive an additional annual amount per inhabitated, which is determined by the following formula: 45.99/5 000 * (50 000-population of the municipality).

(7b) The proportion of the shares referred to in paragraph 7a shall be valorised annually as compared with the second preceding year, in accordance with the trend in net revenue in the previous year, whereas the figures for 2015 will be valid valorized in 2014 according to the development of this net revenue from 2012. The valorised amounts shall be rounded in commercial terms to the whole of Eurocent. "

9. According to Article 21 (9), the following paragraph 9a is inserted:

" (9a) If the shares to be distributed in accordance with paragraph 9 exceed 30% of the funds available in that country for the financial allocation according to Article 21, but without the funds set out in paragraph 11 above, then the financial allocation shall be in the amount of the difference to the detriment of the shares of the municipalities of that country in the Community's federal charges. This redeployment is to be repatriated in the following years, with this repatriation being limited in the individual years with the difference between the pre-shares and the 30% limit. "

9a. In accordance with Section 23 (4b), the following paragraph 4c is inserted:

" (4c) For the purposes of financing the development of the housing, the Federal Government grants the Länder a one-off purpose grant of up to EUR 276 million under the following conditions:

1.

Entitlement to a special purpose grant shall be granted to countries which, on average from 2013 to 2014, shall be entitled to

a)

higher expenditure on loans, annuities and interest-rate subsidies and other lost grants without housing aid for the construction of new buildings

b)

as well as for a higher number of subsidized new buildings (without residential homes)

than the average of the years 2006 to 2011.

2.

Funding assurances in the years 2013 to 2014 on buildings that will be completed after the year 2019 will not be included in the determination of the claim.

3.

The prerequisite for the granting of the special purpose grant is that in surplus construction, at least 10% of the housing and the access to the communal areas meet the requirements of the ÖNORM B 1600 on barrier-free construction.

4.

The federal subsidy amounts to 50% of the expenditure in the sense of the Z 1 over the years 2013 and 2014 exceeding the average of the comparative years, but not more than EUR 20 000 per additional pledge of a housing unit (without residential homes).

5.

The earmarking grant per country is limited by the following share of the available funds:

Burgenland

2.88%

Carinthia

6.43%

Lower Austria

16.84%

Upper Austria

16.04%

Salzburg

6.32%

Steiermark

13.38%

Tyrol

7.80%

Vorarlberg

4.24%

Vienna

26.07%

6.

Grants for reassurances on buildings that are not built or not completed by the end of 2019 are to be repaid to the federal government and remain with the federal government.

7.

Applications for a special purpose grant shall be submitted by the Länder to the Federal Minister of Finance by 30 September 2015 at the latest. The Federal Government has to transfer the special purpose grant by 31 December 2015 at the latest.

8.

The Federal Minister of Finance, in agreement with the Federal Chancellor, has to determine the more detailed principles on the settlement after consulting the Länder. "

10. According to § 24 (1f) the following paragraph 1g is inserted:

" (1g) § 9 para. 5 in the version of the Federal Law BGBl. I n ° 165/2013 enters into force on 1 August 2013, Section 9 (6) will expire on 31 July 2013. By way of derogation from Section 9 (5), the expenditure on the promotion of the settlement water management will initially be financed from the funds previously assessed on the special account "Settlement Water Management". "

Article 2

Amendment of the Civil Fund Act 1996

The Civil Fund Act 1996, BGBl. N ° 201/1996, as last amended by the Federal Law BGBl. I No 67/2009, shall be amended as follows:

1. In § 1 para. 1 and § 3 Z 4 lit. b will be the citation " According to Hydrograph Law, BGBl. No 58/1979, " by quoting " According to § § 59c to 59i of the Water Rights Act 1959, BGBl. N ° 215/1959, " replaced.

2. In § 2 the word order is deleted "and to invest in a special account of the federal government under the name" Disaster Fund " .

3. In § 3 Z 4, according to the lit. k the following lit. l is added:

" l.

to finance 16.7 million euros of the federal state funds of the Province of Styria in accordance with the Water Construction Promotion Act 1985 for measures in the wake of the flood damage of 2012. "

4. § 5 (1) reads:

" § 5. (1) Funds of the Disaster Fund not used by payments shall be returned annually to a reserve. The reserve is made up of existing reserve assets of the previous year and the reserves that form each year. The amount of the reserve is limited to a total of 30 million euros. In addition, existing funds are in accordance with Section 48 (1) of the Federal Budget Act 2013, BGBl. I n ° 139/2009. '

5. § 5 (2b) reads:

" (2b) From the year 2013, the funds for the procurement of fire brigade equipment in accordance with § 3 Z 2 shall be increased from the reserve if necessary by the amount by which the sum of the Federal Government transfers to the countries from the fire protection tax in these years on the basis of the occurrence in the months of October of the previous year until September of the current year (Section 18 (3) of the Financial Equalization Act 2008, BGBl. I n ° 103/2007) and from the shares according to § 3 Z 2 on the basis of the income tax on income tax and corporation tax in the months of November of the previous year to October of the current year, the amount of EUR 95 million is below. "

6. In accordance with § 7 paragraph 2g, the following paragraph 2h is inserted:

" (2h) § 2 and § 5 (1) in the version of the Federal Law BGBl. I N ° 165/2013 will enter into force on 1 August 2013. "

Fischer

Faymann