Amendment To The Fiscal Equalization Act Of 2008

Original Language Title: Änderung des Finanzausgleichsgesetzes 2008

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997800/nderung-des-finanzausgleichsgesetzes-2008--.html

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151. Federal Act, 2008 amends the financial balancing act

The National Council has decided:

The 2008 financial balancing act, Federal Law Gazette I no. 103/2007, as last amended by Federal Law Gazette I no. 56/2011, is amended as follows:

1. According to article 9, paragraph 6, the following paragraph 6a is inserted:

"(6a) in the years 2012-2014, the interests of the countries on the VAT before the country distribution of around 20 million euros be increased annually at the expense of the shares of the Federal Government."

2. § 11 par. 2 No. 2 is:



"(2. Die Anteile aus dem Getränkesteuerausgleich werden AB dem Jahr 2012 wie folgt verteilt: a) in 2012, 80% in beverage tax compensation the ratio of the average annual income of beverage and ice control be distributed in the years 1993 to 1997;" to municipalities in which the yield is located more than 50% higher than the average annual yield in the years 1993 to 1997 on beverages and ice control in 1998 or in 1999, the higher value of the years 1998 or 1999 for the calculation of interest of the municipality will be used but instead of the average annual income in the period 1993-1997. The share of the beverage tax relief distributed according to this key decreases in other years by 10 percentage points compared to the previous year.

(b) the additional shares are divided into a part for the communities of up to 10 000 inhabitants, and in part for the communities of about 10 000 inhabitants. The shares are based on the amount of beverage tax, the municipalities received inhabitants or over 10 000 in 2010, where it is section 9 paragraph 9 to apply folk number classification of municipalities according to the respective year in accordance with. Cities with its own statute are classified irrespective of their population in the Group of municipalities with over 10 000 inhabitants.

(c) up to 10,000 inhabitants, the following applies for the shares of municipalities: each community receives in the year 2012 €0.20 per night according to the accommodation statistics for each second vorangegangene year, which however is not a share for the first 1 000 overnight stays per year. The amount per night increased in other years to 0.10 euros each, compared with the previous year. The additional shares will be distributed according to the number of people.

(d) the share of municipalities over 10 000 inhabitants are distributed in half according to the graded population key and half the number of people.

e) exceptionally high revenue of municipalities when compared to the income shares of the year 2010 be compensated as follows: ea) which according to the lit. a percentage determined to (d), a municipality in the year 2012 less than 96% of the beverage tax compensation for 2010 is, the beverage tax compensation of this community on this minimum percentage will be increased. The minimum percentage decreases in other years by 2 percentage points compared to the previous year.

EB) the increase of lit is carried out to the detriment of the shares of the same group in terms of communities. b up to or over 10 000 inhabitants, which exceed the beverage tax return for the year 2010 in the ratio of the crossing of the shares of the year 2010."

3. According to § 23 paragraph 4 inserted following paragraph 4a and 4B:

"(4a) the Federal Government granted a purpose grant in the amount of EUR 10 million, and in the years 2012 to 2014 purpose grants in the amount of EUR 15 million countries for the expansion of childcare provision in 2011 annually. These amounts are distributed as follows:

 





Burgenland





2,882%







Carinthia





6,065%







Lower Austria





18,184%







Upper Austria





17,451%







Salzburg





6.445%







Styria





13,210%







Tyrol





8,651%







Vorarlberg





4,967%







Vienna





22,145%





 



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 annually in the years 2012-2014 for the financing of measures promoting early language countries a purpose grant in the amount of up to EUR 5 million. 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 in institutional childcare facilities, the allocation of resources on the countries, the practical use of purpose grants and therefor."

4. under section 24, para 1 d the following paragraph 1e shall be inserted:

"(1e) § 9 para 6a, § 11 para. 2 Z 2, § 23 paragraph 4 b and § 24 para 10 Z 6b in the version of Federal Law Gazette I no. 151/2011 1 January 2012 into force." "§ 23 paragraph 4a and section 24 para 10 Z 6a as amended by Federal Law Gazette I no. 151/2011 apply with January 1, 2011."

5. According to § 24 para 10, no. 6 shall be inserted following Z 6a and 6B:



' 6a. the Federal Minister of finance in agreement with the Federal Minister of economy, family and youth and the German Chancellor with regard to the settlement of the purpose grant pursuant to § 23 paragraph 4a, 6B. the Federal Minister of the Interior with regard to § 23 paragraph 4 b, "Fischer

Faymann