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Percentages For The Distribution Of Income Shares And For The Amount Of Financial Allocations In The Financial Equalization Act Of 2005

Original Language Title: Prozentsätze für die Verteilung der Ertragsanteile und für die Höhe von Finanzzuweisungen im Finanzausgleichsgesetz 2005

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301. Regulation of the Federal Minister of Finance on the percentages for the distribution of earnings shares and for the amount of financial allocations in the 2005 Finance Equalization Act

Pursuant to Section 25 (5) of the 2005 Finance Equalization Act (FAG 2005), BGBl. I No 156/2004, shall be ordered:

§ 1 . Section 9 (1) FAG 2005: Income tax, corporation tax, VAT, capital taxes, taxes on taxes, electricity tax, natural gas tax, coal tax, beer tax, sparkling wine tax, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on taxes, the tax on The intermediate product tax, the alcohol tax, the mineral oil tax, the inheritance and gift tax, the motor vehicle tax, the insurance tax, the standard consumption levy, the motor-related insurance tax, the concession levy and the Art promotion fee (levies with a single key) will be between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-and-sentence ratio:

Federation

Countries

Municipalities

Levies with a single key

73,204

15,191

11,605

§ 2. For the purposes of Section 9 (2) (2) of the FAG 2005: from the profit shares of the municipalities, the charges with a single key amount to 0,166 vH of the respective income minus the amounts in section 8 (2) FAG 2005 for the partial financing of the To withdraw Austria's contribution to the European Union.

§ 3 . To § 9 (7) Z 4 FAG 2005: The parts of the revenues from the Länder and municipalities in the levies with a single key, with the exception of the shares in the inheritance and gift tax which are to be paid to the Länder, are to be applied to the countries and by the local authorities, divided into the following keys:

1.

to the countries

a)

77,996 vH according to the number of people

b)

22,004 vH according to the following fix keys:

ba)

initially with an amount equal to 0,949 vH of the revenue tax after deduction of the amount referred to in § 8 para. 2 Z 1 FAG 2005 as shares in the sales tax in the following ratio

Burgenland

2,572 vH

Carinthia

6,897 vH

Lower Austria

14,451 vH

Upper Austria

13,692 vH

Salzburg

6,429 vH

Steiermark

12.884 vH

Tyrol

7,982 vH

Vorarlberg

3.717 vH

Vienna

31,376 vH

bb)

and the remaining shares in the following relationship:

Burgenland

2,292 vH

Carinthia

6.118 vH

Lower Austria

16,689 vH

Upper Austria

16,206 vH

Salzburg

7,506 vH

Steiermark

12,451 vH

Tyrol

9,834 vH

Vorarlberg

5,887 vH

Vienna

23,017 vH

2.

to the municipalities

a)

14,499 vH according to the number of people,

b)

60,449 vH according to the graduated population key,

c)

25,052 vH according to the following fix keys:

ca)

initially as a beverage control compensation with an amount equal to 1.888 vH of the revenue tax after deduction of the amount referred to in § 8 para. 2 Z 1 FAG 2005 as shares in the sales tax in the following ratio:

Burgenland

2,505 vH

Carinthia

8,496 vH

Lower Austria

15,185 vH

Upper Austria

14,587 vH

Salzburg

9,426 vH

Steiermark

13,086 vH

Tyrol

14,512 vH

Vorarlberg

4,811 vH

Vienna

17,392 vH

cb)

and the remaining shares in the following relationship:

Burgenland

1,570 vH

Carinthia

5,031 vH

Lower Austria

13,865 vH

Upper Austria

16,322 vH

Salzburg

7,960 vH

Steiermark

9,426 vH

Tyrol

8,941 vH

Vorarlberg

5,700 vH

Vienna

31,185 vH

§ 4. In respect of Section 20 (2) FAG 2005: The Federal Government grants the municipalities a financial allocation of EUR 15 600 000 per year and 0.034% of the total amount of levies with a single unit for the promotion of local public transport undertakings. Keys without the amounts withdrawn before the division in accordance with § 8 (2) FAG 2005 of the period from November of the previous year to October of the respective year.

§ 5. Pursuant to Section 20 (3) of the FAG 2005: The Federal Government grants the municipalities for local passenger transport investments a financial allocation of EUR 16 500 000 per year and 0.034% of the amount of the levy with a single key without the prior-division charges. amounts withdrawn in accordance with Section 8 (2) FAG 2005 of the period from November of the previous year to October of each year.

§ 6. Pursuant to Section 20 (4) FAG 2005: The Federal Government annually grants to the Länder a financial allocation of 0,341 vH of the income of the levies with a single key without the amounts withdrawn prior to the division for the purposes of local public transport. Pursuant to Section 8 (2) FAG 2005, minus EUR 32.1 million per year.

§ 7. Article 20 (7) FAG 2005: The Federal Government grants to the Länder a financial allocation for the financing of environmentally friendly and energy-saving measures in the amount of 0.163 vH of the income of the levies with a single key without the pre-division Amounts according to § 8 paragraph 2 FAG 2005. Of this financial allocation, the countries concerned are 0,163% of the income from the period from November of the previous year to the May of each year until 31 July of each year and 0,163% of the income of those charges from June to October of the by 20 December of each year at the latest.

§ 8. § § 4, 5 and 7 shall not apply to the financial allocations in accordance with Section 20 (2), (3) and (7) FAG 2005, when they are still to be measured on the tax revenue of November and December 2004.

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