Amendment To The Fiscal Equalization Act Of 2008

Original Language Title: Änderung des Finanzausgleichsgesetzes 2008

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151. Federal law amending the Financial Equalization Act 2008

The National Council has decided:

The Financial Equalization Act 2008, BGBl. I n ° 103/2007, as last amended by the Federal Law BGBl. I No 56/2011, shall be amended as follows:

1. According to Article 9 (6), the following paragraph 6a is inserted:

"(6a) In the years 2012 to 2014, the shares of the countries in the turnover tax before the country-by-country distribution will be increased by 20 million euros annually at the expense of the shares of the federal government."

2. § 11 para. 2 Z 2 reads:

" 2.

The shares of the beverage tax compensation will be distributed as follows from the year 2012:

a)

In 2012, 80% of the income tax compensation will be distributed in proportion to the average annual yield of beverages and ice-cream tax in the years 1993 to 1997; in the case of municipalities in which the yield of beverages and ice-cream taxes is paid in the year In 1998, or in 1999, more than 50% above the average annual income for 1993 to 1997, but instead of the average annual income in the years 1993 to 1997, the higher value of the years 1998 or 1999 will be for the Calculation of the shares of the municipality. The share of the beverage tax compensation distributed according to this key is reduced by 10 percentage points over the next few years compared to the previous year.

b)

The remaining shares are divided into one part for the municipalities of up to 10 000 inhabitants and in part for the municipalities of more than 10 000 inhabitants. The shares are determined according to the level of the beverage tax compensation, which the municipalities up to and/or More than 10 000 inhabitants in 2010, this division of the municipalities according to the number of people to be applied in each year according to § 9 (9). Cities with their own staff regulations are classified into the group of municipalities with more than 10 000 inhabitants, irrespective of their number of inhabitants.

c)

For the shares of municipalities of up to 10 000 inhabitants, the following shall apply: each municipality receives EUR 0.20 per night in 2012 according to the overnight statistics for the second preceding year, but for the first 1 000 overnight stays per year there is no part of it. The amount per overnight stay will be increased by EUR 0.10 in the other years compared to the previous year. The remaining shares will be distributed according to the population.

d)

The shares of the municipalities of more than 10 000 inhabitants are distributed in half by the demolised population key and half by the population.

e)

Exceptionally high minority income from municipalities compared to the earnings shares of 2010 will be offset as follows:

ea)

If the according to the lit. a to d the proportion of a municipality in 2012 is less than 96% of the total amount of the beverage control for 2010, and this community's beverage control compensation is increased to this minimum level. The minimum share is reduced by 2 percentage points compared to the previous year in the next few years.

eb)

The increase is to be borne by the shares of the municipalities of the same group within the meaning of the lit. b to or More than 10 000 inhabitants, who are above the compensation for the year 2010, in proportion to the fact that the shares of 2010 are exceeded. "

3. According to Article 23 (4), the following paragraphs 4a and 4b are inserted:

" (4a) The Federal Government grants the countries a special purpose grant for the expansion of the childcare provision in 2011 of a total of EUR 10 million and, in the years 2012 to 2014, purpose grants of a total of 15 million euros per year. These amounts shall be allocated as follows:

Burgenland

2.882%

Carinthia

6.065%

Lower Austria

18.184%

Upper Austria

17.451%

Salzburg

6.445%

Steiermark

13.210%

Tyrol

8.651%

Vorarlberg

4.967%

Vienna

22.145%

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) In the years 2012 to 2014, the Federal Government shall grant the Länder a special purpose grant of up to EUR 5 million per year for the financing of measures for the provision of early-term language support. 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 compulsory early language support in institutional childcare facilities shall be subject to the existence of an agreement on the basis of which the the allocation of funds to the countries, the concrete use of the purpose grants and their accounting. "

4. In accordance with § 24 (1d), the following paragraph 1e is inserted:

" (1e) § 9 para. 6a, § 11 paragraph 2 Z 2, § 23 para. 4b and § 24 paragraph 10 Z 6b in the version of the Federal Law BGBl. I n ° 151/2011 will be 1. Jänner 2012 in force. Section 23 (4a) and Section 24 (10) (6a) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 151/2011 will be 1. Jänner 2011 in force. "

5. In accordance with § 24 (10) Z 6 the following Z 6a and 6b are inserted:

" 6a.

the Federal Minister of Finance, in agreement with the Federal Minister for Economic Affairs, the Family and Youth, and the Federal Chancellor, with regard to the invoicing of the purpose grant pursuant to Article 23 (4a),

6b.

the Federal Minister of the Interior with regard to section 23 (4b), "

Fischer

Faymann