Key Benefits:
156. Federal Law, which regulates the financial compensation for the years 2005 to 2008 and provides other financial compensation provisions (Financial Compensation Act 2005-FAG 2005) and the Purpose Grants Act 2001, the General Social Insurance Act, the Industrial Social Security Act, the Farmers-Social Insurance Act, the Official Health and Accident Insurance Act, the Unemployment Insurance Act 1977, the Special Support Act, the Army Supply Act, the War sacrificial Supply Act 1957, the Federal Act about hospitals and courting companies and the Tobacco Control Act 1995
The National Council has decided:
Article 1
Federal Law, which regulates the financial compensation for the years 2005 to 2008 and provides other financial compensation provisions (Financial Equalisation Act 2005-FAG 2005)
I. Financial compensation
(§ § 2 to 4 F-VG 1948)
Transfer of the costs of the federal administration and certain tasks related to the administration of federal assets
§ 1. (1) In the field of indirect federal administration (Article 102 B-VG), the countries concerned shall bear the personnel and equipment and the quietness and supply of staff entrusted with the administration of this administration in accordance with the following provisions:
| 1. |
The Member States shall bear the cost of the remuneration of the staff of the general administration in the countries, including the agricultural authorities of the first and second instances, in the case of the general administration. For the purposes of this provision, remuneration is to be understood as meaning all remuneration and benefits to which such staff members are entitled on the basis of the service relationship, or which are granted in connection with the service relationship. |
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| 2. |
The countries concerned shall bear the pensions of the staff referred to in Z 1 and the supply of such staff, |
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| a) |
if the rest or supply takes place in the time of 1. October 1925 to 13 March 1938, |
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| b) |
if the staff members were in service on March 13, 1938, but in one of those according to the provisions of the Officials ' Overhead Law, StGBl. No 134/1945, newly formed staff members have not been taken over, |
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| c) |
if the staff members have been included in the newly formed staff status on the occasion of the formation in accordance with § 7 of the Officials of the Officials of the Staff Regulations or later. |
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| 3. |
The countries shall bear the costs of the authorities referred to under Z 1 in the extent resulting from the relevant provisions in force. For the purposes of this provision, the total amount of official expenditure, including all travel expenses, shall be understood. |
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(2) In the case of the tasks assigned pursuant to Art. 104 (2) B-VG to the Länder in the Federal Road Administration as well as in the Federal Building Construction and the Administration of Federal Property Properties, the associated effort is carried out as follows:
| 1. |
The Federal Government shall supersede the personnel and material expenses referred to in paragraph 1 above in the amount provided by the country for staff employed for construction and maintenance work and either to be paid under collective agreement or to provide services. , according to the remuneration scheme II of the Contract Law Act 1948, BGBl. No. 86, would be worthwhile. These expenses shall not apply to the construction and maintenance work to which the Water Construction Promotion Act 1985, BGBl. No. 148, shall apply. |
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| 2. |
The Federal Government is replacing the countries with the effort to fulfil the transferred project planning, building supervision, construction management, construction and administrative tasks as follows: |
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| a) |
by a flat-rate reduction of 10 vH in federal road construction and 12 vH in federal building and in the administration of federal real estate properties. The lump-sum payment shall also include the effort involved in the use of third parties in order to conduct such transactions, in so far as the concern is not carried out by personnel of the country. The lump-sum payment is based on the total amount of the expenditure incurred during a financial year, which the Landeshauptmann considers to be the consant to the institution pursuant to Section 5 (2) (2) (2) of the Federal Budget Act, BGBl. No 213/1986, within the framework of the "Order Administration" of the Federal Government in the respective country, after deduction of the flat-rate deduction amount and the personnel and property costs after Z 1. On the flat-rate payment, the Federal Government pays monthly instalments at the same time as the transfer of the construction credits in the amount of the flat-rate package relating to the total expenditure of the previous month. The final settlement shall take place in the presence of the Federal Financial Statements; |
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| b) |
by a retribution of the expense to the extent of the verifiable foreign costs of projects, if in the building construction the execution of the projects arranged by the federal government does not take place within three years after the planning degree or the planning of the projects is explicitly is set. In road construction, if the following circumstances exist for the plans drawn up in agreement with the Federal Government: |
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| ba) |
Variants of general projects arranged by the Federal Government, provided that there are already three general projects, which have been accepted by the Federal Government in agreement with the Federal Government. |
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| bb) |
Detailed projects, the execution of which does not begin within five years from the date of approval. |
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| bc) |
In addition, general projections arranged by the federal government, if there is already a detailed project which has been approved by the federal government. |
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| bd) |
Project planning and construction intentions for rest stations on motorways and expressways. |
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| be) |
Projects for routes for which a regulation pursuant to Section 4 of the Bundesstraßengesetz 1971 was based, but which was repealed. |
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| bf) |
Projects that have been assigned to third parties. |
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| 3. |
The federal government is directly responsible for the federal road administration, the federal state building and the administration of its own real estate. |
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Application of the cost of the compensatory allowances
§ 2. The Federal Government is responsible under the General Social Security Act, BGBl. No. 189/1955, according to the Industrial Social Security Act, BGBl. No. 560/1978, according to the farmers ' social security law, BGBl. No. 559/1978, and according to the Professional Social Security Act, BGBl. No 624/1978, compensatory allowances paid out.
Costs of proceedings before the Court of Justice of the European Communities
§ 3. (1) In the cases referred to in Article 10 of the Agreement between the Federal Government and the Länder in accordance with Art. 15a B-VG on the participation rights of countries and municipalities in matters of European integration, BGBl. No 775/1992, the respective countries concerned are bound by the Confederation to replace the costs necessary for the appropriate legal proceedings which are required by the Federal Government in connection with proceedings before the Court of Justice of the European Communities. Communities grow up.
(2) In addition, the respective countries concerned are obliged to pay the costs incurred by the Republic of Austria in connection with proceedings before the Court of Justice of the European Communities on the grounds of an EC illegal behaviour by the countries concerned growing up.
(3) The municipalities concerned are obliged to pay the costs incurred by the Republic of Austria in connection with proceedings before the Court of Justice of the European Communities on the grounds of an EC illegal behaviour by municipalities. growing up.
Replacement of salary costs for the country and religion teachers
§ 4. (1) The Federation shall replace the countries with the costs of remuneration (remuneration) of the teachers under their diensity, including the national contract teachers (hereinafter referred to as the national teacher).
| 1. |
100 vH, within the framework of the establishment plans approved by the Federal Minister of Education, Science and Culture in agreement with the Federal Minister of Finance, |
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| 2. |
professional schools in the sense of the school organization law, BGBl. No 242/1962, and at agricultural and forestry vocational and technical schools 50 vH. |
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(2) The effort that is due to § 7 of the Federal Law on Religious Education in School, BGBl. No. 190/1949, which is to be borne by the Länder, replaces the Federal Government at the same level as those intended for the replacement of the activity references of the national teachers of those schools in which the teachers of religion are active.
(3) Weiters replaces the Federal Government with the expense of service allowances in accordance with Section 59a (4) and (5) and Section 60 (6) to (8) of the salary law in 1956, BGBl. 54, as well as the cost of secondary fees for national teachers who fulfil federal tasks in the field of teacher education and vocational education academies, as well as the pedagogical institutes, at full height.
(4) The provisions relating to the costs of subsidizing private schools in accordance with § § 17 to 21 of the Private School Act, BGBl. No 244/1962, remain unaffected.
(5) The Federal Government shall supersede the pension expenditure for the teachers referred to in paragraph 1 and for the relatives and survivors of such teachers in the amount of the difference between the pension expenditure for these persons and those for the persons referred to in paragraph 1 above. 1, teachers referred to in paragraph 1 by the countries concerned pension contributions, special pension contributions and transfer orders.
(6) The costs of remuneration in accordance with paragraphs 1 and 5 shall include all cash benefits which are due to the service and social insurance provisions applicable to the teachers, their dependants and survivors referred to in paragraph 1 above. shall be provided. In addition, these costs include the employer's contributions under the 1967 Family Law Balancing Act, BGBl. No. 376. The expenditure incurred as a result of the grant of advances shall be excluded from the revenue.
(7) On the basis of the monthly requirements of the countries, the revenue referred to in paragraphs 1, 2, 3 and 5 shall be subject to partial amounts in sufficient time to ensure payment of the payment of the payment on the due date. In order to check compliance with the approved establishment plans and to provide information on and control of staff expenditure for the national teachers, the Länder shall provide the federal government for each month at the latest by the tenth day of the second following month at the latest. shall be made available. A final settlement by the Federal Government shall be made after presentation of the school year accounts drawn up by the Länder. These are up to the maximum of 10. October of the following year by the countries. Any discrepanic deviations will be compensated for in the next financial allocation. The more detailed provisions on control and settlement can be made by the Federal Minister for Education, Science and Culture and the Federal Minister for Agriculture, Forestry, Environment and Water Management respectively in agreement with the Federal Minister for Finances after consultation of the countries are defined by Regulation.
(8) In order to pay the additional costs arising from structural problems, which are caused by falling numbers of pupils and in the field of teaching for children with special needs for support, the Federal Government shall, in addition to the proceeds, provide the countries with the following: 1 (1) (1) for staff expenditure for teachers of general education in compulsory schools in 2005 and 2006, a cost of EUR 12 million per year. This cost is to be divided among the countries according to the number of people and to be transferred in December of each year. The Federal Minister of Finance is authorized to make this annual amount also in 2007 and 2008, if the structural problems continue in these years.
State migration
§ 5. The state levy shall not exceed 7.8 vH of the unshortened invoice yield shares of the municipalities in the Community federal charges (§ 11 para. 1 first sentence) with the exception of the advertising tax.
Conditions for the opening of negotiations
§ 6. (1) The Federal Government, together with the local authorities involved in the financial compensation, shall be able to take fiscal measures which may be linked to local authorities with a loss of tax which they are involved in the return of such taxes, Negotiations should be conducted. The same applies to additional burdens, which are to be expected as a result of federal action at the expense of local authorities.
(2) In order to participate in these negotiations, they are entitled to participate in these negotiations for the communities whose interests are the Austrian Association of Cities and the Austrian Association of Municipalities and the Austrian Association of Municipalities.
II. Evidence Management
(§ § 5 to 11 F-VG 1948)
A. Exclusive federal charges
§ 7. Exclusive federal charges are
| 1. |
the levy of subsidies, the contribution of housing subsidies, the contribution of agricultural and forestry holdings and the contribution of the company to the compensation fund for family allowances, the supply of agricultural and forestry holdings, which Wealth tax, the inheritance tax equivalent, the special levy of credit institutions; |
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| 2. |
the stamp and legal fees, with the exception of the fees payable on the occasion of sporting events in the territory of only one federal state (a municipality), the consular fees, the punctuation fees, the input fees according to the Constitutional Court Act 1953 and the Administrative Court Act 1985, the court and judicial administration fees as well as all other fees and fee-like revenue of the individual branches of the direct federal administration, which Road use levy, the cost of the waste, the security levy, the Transport safety levy (§ 48a (3) of the Kraftfahrgesetz 1967), the road transport contribution, the special levy on oil; |
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| 3. |
the EU withholding tax, import and export duties, as well as the replacement claims provided for in customs legislation, and the costs incurred in customs procedures. |
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B. Between the Federal Government and the Länder (municipalities)
§ 8. (1) Community contributions are income tax, corporation tax, turnover tax, capital taxes, tobacco tax, electricity tax, natural gas tax, coal levy, beer tax, wine tax, the tax on wine, 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 Sparkling wine tax, the intermediate product tax, the alcohol tax, the mineral oil tax, the inheritance and gift tax, the basic value tax, the ground value tax, the motor vehicle tax, the insurance tax, the standard consumption levy, the motor-related insurance tax, the advertising tax, the The concession fee, the play bank levy and the art promotion contribution.
(2) The division shall be subject to the net income of the duties, which after deduction of the repayments and the compensation for participation in the collection of duties, and in the case of income tax after deduction of the provisions of section 39 (5) (lit). a) the amount referred to in the 1967 Family Law Compensatory Act, which is to be allocated to the Compensation Fund for Family Aid (amount of repayment). Secondary claims within the meaning of the Federal Tax Code, BGBl. No. 194/1961, are not subject to division. Before the division, the following shall be deducted:
| 1. |
in the case of the turnover tax for the Federal Government, an amount corresponding to the Federal Government's expenditure on the aid in accordance with § § 1 to 3 of the Health and Social Affairs Section-Aid Law, BGBl. No 746/1996, |
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| 2. |
an amount of EUR 7 250 000 per year in the case of turnover tax for the purposes of health promotion, information and information, |
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| 3. |
in the case of the tobacco tax, the amount to be transferred to the compensation fund of the sickness insurance institutions pursuant to Section 447a (2) (2) (2) of the General Social Insurance Act; |
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| 4. |
in the case of the motor vehicle tax for the federal government, an amount of EUR 14 500 000 per year. |
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(3) The costs of the collection of the Community federal charges shall be borne by the Federal Government.
§ 9. (1) The income of the Community federal levies referred to in Article 8 (1), with the exception of the play bank levy, shall be divided between the Federal Government, the Länder (Vienna as a country) and the municipalities (Vienna as a municipality) in the following hundred-year ratio:
| Federation |
Countries |
Municipalities |
|
| Value Output |
4,000 |
9,083 |
86,917 |
| GrunderwerbTax |
4,000 |
- |
96,000 |
| Soil release |
4,000 |
- |
96,000 |
| For income tax, corporation tax, turnover tax, capital traffic taxes, tobacco tax, electricity tax, natural gas tax, coal levy, beer tax, foam wine tax, interim product tax, the Alcohol tax, mineral oil tax, inheritance and gift tax, motor vehicle tax, insurance tax, standard consumption tax, motor-related insurance tax, concession fee and contribution to the art promotion (levies with Single key) is a uniform A hundred-and-a-half ratio based on the total shares of the Federal Government, the Länder and the municipalities in respect of these charges for 2004 without the amounts deducted from the division in accordance with Article 9 (2) of the Financial Equalization Act 2001 (FAG 2001), BGBl. I No 3/2001. |
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(2) From the respective occurrence less the amounts referred to in § 8 (2) shall be deducted:
| 1. |
from the federal income share in the income tax without capital gains tax II (§ 93 (2) (3) and (3) of the EStG 1988) and the corporation tax 1.75 vH for the purposes of family load compensation and 1.1 vH for the purposes of the Disaster Fund, |
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| 2. |
from the earnings shares of the municipalities in the case of levies with a single key (par. 1) a share of the partial financing of Austria's contribution to the European Union. This proportion shall be determined in accordance with the ratio of this deducted for 2004 to the amount of the levies with a single key without the amounts deducted from the division in accordance with § 9 para. 2 FAG 2001 in the year 2004. |
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(3) Before the country-by-country distribution is to be deducted from the shares of the Länder and the municipalities in the Community federal levies, with the exception of the play bank levy and the art promotion contribution:
| 1. |
from the proportions of the countries: |
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| a) |
for the partial financing of Austria's contribution payments to the European Union 16,835 vH of the sum of |
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| aa) |
the VAT own resources and the gross national income-own resources and |
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| off) |
the amount of EUR 781 300 000, which shall be increased by 3% per year from 2006 onwards compared with the previous year's figure; |
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| b) |
for the federal government 311.75 million euros annually. |
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| 2. |
from the shares of the municipalities for the federal government 106.1 million euros per year. |
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| The deduction of these amounts shall be effected in the case of the individual amounts of duty in proportion to the amount of the share of duty less the amounts pursuant to paragraph 2 (2) (2). |
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(4) Before the country-by-country distribution, the profit shares of the municipalities in the case of the sales tax shall be 0,642 vH of the revenue tax after deduction of the amount referred to in § 8 (2) (1) for the financing of the grants for the purpose of the To withdraw the financing of hospitals pursuant to Section 24 (2).
(5) For the purpose of urban water management in 2005, a total of EUR 87 780 000, a total of 187 060 000 in 2006, a total of 300 890 000 in 2007 and a total of EUR 286 940 000 in 2008 from the rise in the housing contribution and deducting from the revenue shares, as cost contributions, in relation to these total amounts in the following ratio:
| 1. |
from the advent of the housing contribution fee of 15.672 vH, |
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| 2. |
from the earnings shares in income tax and corporate income tax of the federal government 32,042 vH, the Länder 10,439 vH and the municipalities 8,873 vH, |
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| 3. |
from the earnings shares in the sales tax of the federal government 23,100 vH and the municipalities 3,924 vH, |
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| 4. |
as a cost contribution of the countries 5,950 vH in the ratio of the population. |
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(6) The shares referred to in subsection 5 (1) and (2) of the settlement water management are quarterly in the month following the end of the quarter, the shares referred to in paragraph 5 (3) and the contributions referred to in paragraph 5 (4) shall be equal to twelve months ' monthly amounts. transfer to a special account of the federal government, known as "settlement water management", and to apply it in a beneficial manner. The Federal Minister of Finance, in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management, may, in accordance with the costs of the municipal water sector, by Regulation for individual or all monthly amounts of a To order the shares and contributions for these purposes evenly reduced.
(7) The parts of the revenues of the Community national contributions, which are accounted for by the Länder and municipalities in accordance with para. 1 to 5, shall be allocated among the Länder and the local authorities in accordance with the following keys:
| 1. |
in the case of the inheritance and gift tax on the countries and on the real estate tax and the land-value tax on the municipalities after the local income; |
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| 2. |
in the case of the transfer of advertising to the countries in the following relationship: |
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| Carinthia |
30,352 vH |
| Steiermark |
57.082 vH |
| Vorarlberg |
12,566 vH |
| 3. |
in the case of the transfer of advertising to the municipalities 40 vH according to the population figure and 60 vH as municipality-advertising tax compensation in the following ratio: |
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| Burgenland |
0.118 vH |
| Carinthia |
1,019 vH |
| Lower Austria |
14,471 vH |
| Upper Austria |
7,248 vH |
| Salzburg |
4,937 vH |
| Steiermark |
2,480 vH |
| Tyrol |
1,077 vH |
| Vorarlberg |
0.797 vH |
| Vienna |
67.853 vH |
| 4. |
in the case of charges with a uniform key (Section 9 (1)), with the exception of the shares in the inheritance and gift tax which are to be paid to the Länder |
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| a) |
to the countries |
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| aa) |
a share according to the number of people |
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| off) |
the remaining portion of the turnover tax after deduction of the amount of turnover tax after deduction of the amount referred to in Article 8 (2) (1) in the following relationship as shares in the value added tax, the amount remaining in the amount of 0,949 vH |
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| 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 |
| ac) |
and the other remaining shares in accordance with a fixed key; |
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| b) |
to the municipalities |
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| ba) |
a share according to the number of people, |
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| bb) |
a share of the graduated scale of the population, |
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| bc) |
the remaining portion shall initially be paid as a share of the turnover tax after deduction of the amount referred to in Article 8 (2) (1) of the turnover tax as a share of the turnover tax as a proportion of the turnover tax in the following ratio: |
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| 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 |
| bd) |
and the other remaining shares in accordance with a fixed key; |
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| The level of the shares to be distributed according to the number of people and the population scale to be distributed shall be determined by the ratio of the amounts actually distributed for 2004 according to those keys to the levies with a single share Key (Section 9 (1)), with the exception of the inheritance and gift tax, on the shares of the countries determined for the year 2004 on the basis of the uniform keys referred to in paragraphs 1 and 2 respectively. Municipalities in these levies. The amount of the shares according to the lit. ab and ac resp. the lit. bc and bd is obtained from the difference of the proportions according to lit. aa or the sum of the lit. ba and bb to 100%. The amount of the share to be distributed as a compensation for compensation is based on the ratio of the income shares distributed for the year 2004 according to this key to the rise in sales tax in 2004 after deduction of the share in 2004 after deduction of the proportion of shares in Section 9 (2) Z 1 FAG 2001 shall be determined. The country-by-country shares in the fixed keys are based on the ratios of the differences between the actual country-by-country yield shares of the countries or the actual country-by-country unshortened accounts of the municipalities (Section 12 (1) first sentence FAG 2001) in the Community federal charges for the year 2004 and the fictitious on the basis of the other distribution keys in accordance with Z 1 to 4 for the year 2004. |
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(8) The net income of the game bank levy is to be divided up to the federal government, to the countries (Vienna as a country) and to the municipalities (Vienna as a municipality). The division between the Länder and the municipalities must be carried out at the local level, whereby the distribution of the share of the municipality in the play bank levy is to be limited exclusively to those municipalities in which a casino is operated. The federal government 60 vH, the Länder 5 vH and the communes 35 vH up to an annual increase of 725 000 euros per municipality; from the overlying dearth receive the federal government 70 vH, the countries 15 vH and the municipalities 15 vH.
(9) The number of people is determined according to the result of the Austrian statistics on the basis of the last census. This result shall be effective at the beginning of the calendar year following the reference date of the census. The graded population key is formed as follows:
| The determined population of the municipalities will be |
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| for municipalities with a population of not more than 10 000 1 1/2, |
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| in the case of municipalities with 10 001 to 20 000 inhabitants, 1 2/3, |
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| in the case of municipalities with 20 001 to 50 000 inhabitants and |
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| in the case of cities with their own statutes with a maximum population of 50 2 |
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| and in municipalities with more than 50 000 inhabitants and the City of Vienna, 2 1/3 |
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| multiply. These amounts shall be for municipalities whose population is in the range from 9 000 to 10 000, from 18 000 to 20 000 or from 45 000 to 50 000, but in the case of cities with their own staff regulations only for those whose number of inhabitants is in the range from 45 000 to 50 000, a further amount is added. In the case of communes up to 10 000 inhabitants, this population is 1 2/3, with the other municipalities 3 1/3 multiplied by the number by which the number of inhabitants exceeds the lower area limit, the country-wise summary of the municipal numbers thus determined the graduated population of the countries. |
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§ 10. If the sum of the earnings shares of Vienna as a country and municipality in the Community federal levies, with the exception of the bankruptcrate of 33 vH, exceeds the corresponding income shares of the Länder and municipalities, including Vienna, the additional amount shall be each half of the countries except Vienna and the municipalities other than Vienna. An amount of between 30.4 and 33 vH will in each case be divided into a quarter on the countries except Vienna and a quarter on the municipalities other than Vienna. The division is divided between the countries according to the number of people, the municipalities in accordance with the demolised population key.
§ 11. (1) In order to determine the profit shares of the municipalities in the Community federal levies, with the exception of the play bank levy, first of all the profit shares on the municipalities are carried out in a country-by-country basis, taking into account the keys referred to in section 9 (7). billed (unshortened earnings shares). 12.7 vH are to be separated from the amounts calculated in this way, with the exception of the shares in the advertising levy, and transferred to the countries (Vienna as a country); they are-except in Vienna-for the allocation of needs to municipalities, and Municipal associations (Community requirements alliances).
(2) The remaining shares are to be transferred to the Länder as municipal income shares in the Community contributions and, apart from in Vienna, to be divided among the individual municipalities in accordance with the following keys:
| 1. |
Those municipalities, whose financial strength in the previous year did not meet the financial needs, receive 30 vH of the difference between financial needs and financial strength. |
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| 2. |
The shares of the beverage tax compensation are distributed in the ratio of the average annual income of beverages and ice-cream tax in the years 1993 to 1997. However, in the case of agglomerations in which the yield on the tax on beverages and edible ice in 1998 or in 1999 is more than 50% above the average annual income of 1993 to 1997, the average annual income in the Community shall not be the same as in the case of the From 1993 to 1997, the higher value of the years 1998 or 1999 was used for the calculation of the shares of the municipality. |
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| 3. |
The shares in the municipality-Advertising tax compensation are distributed in the ratio of the income of the municipalities to the advertising levy and the announcement levy in the years 1996 to 1998. The further shares of the municipalities in the advertising space are distributed in the ratio of the population. |
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| 4. |
The remaining parts of the income are to be distributed among all municipalities in the country, according to the graduated population key (§ 9 para. 9 third and fourth sentence). |
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(3) The financial needs of each municipality shall be determined by multiplying the national average head rate of the financial strength of the previous year with the graduated population of the municipality (§ 9 para. 9 third and fourth sentence). The national average head ratio is derived from the financial strength (paragraph 1). 4) of all municipalities in the country, divided by the population of the country (§ 9 para. 9 first sentence).
(4) The financial strength of the previous year shall be determined by using
| 1. |
the basic tax for tax objects in accordance with § 1 para. 2 of the Basic Tax Act 1955, BGBl. No 149, on the basis of the measurement amounts for the previous year (par. 3) and a Hebrew of 360 vH and |
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| 2. |
of 39 vH of the actual income of the municipal tax and the payroll tax of the second preceding year. |
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§ 12. (1) The countries and municipalities shall charge monthly advances on the earnings shares to which they are subject in accordance with the preceding provisions. These advances are calculated on the basis of the yield of the Community's federal contributions in respect of the deductions in accordance with Section 8 (2) (1) (1) of the Federal Government's expenditure in the second preceding month. The deductions pursuant to § 9 para. 3 are to be made in monthly equal partial amounts, with the deductions according to § 9 para. 3 Z 1 lit. a the payment requirements estimated for the current year are to be used. Derogations are only allowed for advances for the months of January and February in order to prevent surpluses or credits. The final settlement shall be effected on the basis of the accounts of the Federal Government; however, as soon as the provisional results of the previous financial year are available to the Federal Finance Administration, no later than the end of March, a Interim settlement must be carried out and must, subject to final settlement, be made available to the countries and municipalities of any remaining balances as well as any surpluses in the way of withholding from the proceeds of the proceeds of the proceeds shall be brought forward. This interim settlement also has to be extended to the equalisation of the head quota (section 20 (1)), with the transfer of the amounts resulting from this legal entity to the eligible countries to be made on 20 June.
(2) The advances to be paid to the countries and to the whole of the municipalities of each country must be paid to the countries at the latest by the 20. of the month for which they are charged. The Länder, for their part, have the shares due to the municipalities in accordance with Section 11 (2) to (4), after deduction of the land transfer to these local authorities, by no later than 10. to the month following the month in which they themselves received the shares from the covenant.
(3) In addition to the advances provided for in paragraphs 1 and 2 (2), each year EUR 145 350 000 shall be charged to the Länder and municipalities as advance payments to the expected shares of income tax. The federal government has these advances to the Länder and these have to transfer the shares due to the municipalities after deduction of the state migration to the municipalities according to the graduated population key until the end of December.
§ 13. Surcharges are the charges of totalisateur and bookmaker's betting and the surcharges for these duties. The extent of the surcharges shall not exceed 90 vH on the totalisateur and bookmaker application fee and 30 vH on the totalisateur and bookmaker's winding fees.
C. Exclusive country (municipality)
§ 14. (1) The exclusive country (municipality) shall be given in particular:
| 1. |
the basic tax; |
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| 2. |
local tax; |
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| 3. |
Second place of residence; |
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| 4. |
the fire protection tax; |
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| 5. |
Tourist charges; |
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| 6. |
Hunting and fishing levies (levies on hunting and fishing rights) as well as hunting and fishing card charges; |
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| 7. |
Toll charges for the use of high-altitude roads of particular importance, which are not primarily related to the connection of all-year-old settlements with the rest of the transport network, but to overcome greater height differences in the accessibility of natural beauties; |
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| 8. |
Lustability charges (amusement taxes) without the purpose of earning the order; |
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| 9. |
Levies with the purpose of earning the order, in particular charges for the establishment and operation of radio reception facilities (e.g. television schilling), war sacrificial charges, sports promotion charges (e.g. cultural and sports schilling); |
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| 10. |
taxes on the holding of animals; |
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| 11. |
levies of voluntary rents; |
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| 12. |
charges for the use of public land in the municipalities and the airspace above; |
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| 13. |
Interesting contributions from land owners and residents; |
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| 14. |
charges for the use of municipal facilities and facilities; |
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| 15. |
the Land and municipal administrative charges; |
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| 16. |
Input fees for applications to the authorities of the Länder responsible for the award of contracts in the context of the award of contracts by contracting entities within the meaning of Article 14b (2) (2) (b) (2) (b) of the VG; |
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| 17. |
Charges for the parking of multi-track motor vehicles in short-term parking zones according to § 25 of the Road Traffic Regulations 1960-StVO 1960, Federal Law Gazette (BGBl). No. 159/1960. |
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(2) The levies referred to in paragraph 1 of Z 1, 2, 3, 8, 10, 11, 12, 14 and 17 as well as the municipal administrative charges referred to in paragraph 1 Z 15 are exclusive municipal charges.
(3) If an exclusive country (municipality) is to pay off the fee, the turnover tax is not part of the tax base.
D. Municipal levies on the basis of free decision-making
§ 15. (1) The municipalities shall be authorized to fix the basic tax rates up to the extent of 500 vH by decision of the municipal representative.
(2) The fixing of the rates by the municipalities may be changed within the calendar year only once, and by 30 June at the latest. The change in the basic tax rates will be due to the beginning of the year.
(3) The municipalities shall also be authorized, by decision of the local authority, to issue the following duties, subject to further authorization, by the national legislation:
| 1. |
Lustability charges (amusement taxes) according to § 15 (1) Z 8, which are levied in hundredparts of the entrance fee, generally up to the extent of 25 vH, in the case of film screenings up to the extent of 10 vH of the entrance fee with the exclusion of the levy. Exceptions to this are Lustability charges for events organized by theaters, which receive regular grants from federal, state or local government funds; |
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| 2. |
, without regard to their amount, charges for holding dogs which are not held as watchdogs, guide dogs or in the exercise of a profession or purchase, and for holding other animals which are not in the exercise of a profession or the acquisition of the labour market; |
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| 3. |
Charges for voluntary performance in accordance with § 15 (1) (11) (11); |
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| 4. |
Charges for the use of municipal facilities and facilities operated for public administration purposes, with the exception of road and bridge walls, to an extent to which the presumed annual income of the fees is doubled. The annual requirement for the maintenance and operation of the facility or installation as well as for the rate of return and repayment of the installation costs, taking into account a service life corresponding to the type of installation or installation, shall not exceed. |
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| 5. |
With effect from 1. Jänner 2006: charges for the parking of multi-track motor vehicles in short-term parking zones according to § 25 StVO 1960. The following are excluded: |
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| a) |
Vehicles and vehicles in the public service according to § § 26 and 26a of the StVO 1960; |
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| b) |
Vehicles of road service and refuse collection in accordance with § 27 StVO 1960; |
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| c) |
vehicles steered by doctors on a journey to the performance of medical assistance, provided that they are marked by a panel in accordance with Section 24 (5) of the StVO 1960; |
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| d) |
Vehicles which are steered by persons in the qualified ambulatory care service on a journey to carry out such care, provided that they are marked with a table in accordance with § 24 (5a) of the StVO 1960; |
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| e) |
vehicles which are permanently disabled by permanently disabled persons or in which such persons are transported in accordance with Section 29b (3) of the StVO 1960, if the vehicles are marked with the badges in accordance with Section 29b (1) or (5) of the StVO 1960; |
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| f) |
vehicles registered for the Confederation, another local authority or a local association, other than passenger cars; |
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| g) |
Vehicles which only hold for the purpose of the rise and rise of persons or for the duration of the carrying out of a loading activity. |
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(4) Regulations of the municipalities on the basis of this Federal Act may be adopted after the latter's proclamation, whereby these regulations may be put into effect at the earliest with the entry into force of this Act. If such regulations are issued only after the entry into force of this law, they can be put into effect retroactively with the entry into force of this law.
§ 16. (1) In order to regulate the collection and administration of the municipal tax (Section 14 (1) (2)), the Land legislation is responsible, unless federal legislation is contrary to law.
(2) The municipalities shall be responsible for the collection and administration of the municipal tax, unless they are contrary to national laws or regulations.
§ 17. (1) The municipality entitled to collect the municipal tax (Section 7 of the Municipal Tax Act 1993, BGBl. No 819), with other municipalities in connection with joint investment in the creation or maintenance of premises, may conclude agreements on a division of income from the municipal tax. The agreement may relate to the total amount of work in the municipality or to the advent of certain premises.
(2) In order to resolve disputes between the municipalities of such agreements, the ordinary courts shall be appointed, subject to the rules applicable to the jurisdiction in civil cases.
(3) The provisions of Section 25 (2) on the statute of limitations shall also apply to property rights claims arising from agreements pursuant to paragraph 1.
§ 18. (1) The regulation of the collection and administration of the property tax (Article 14 (1) (1) (1)) and the fire protection tax (§ 14 (1) (4)) is carried out by federal legislation, with the proviso that, with regard to the basic tax, to the in-force of a Federal legislation on the basis of a Federal Basic Law Act (Art. 12 and 15 B-VG)
| 1. |
the time liberation for restored residential buildings (§ 21 of the Housing Reconstruction Act, BGBl. N ° 130/1948), |
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| 2. |
the temporal liberation of new, to-, up, up, and installation (federal law of 11 July 1951, BGBl. 157), and |
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| 3. |
the survey and administration |
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| to the extent that it is left to national legislation to the extent that it does not comply with federal regulations. The determination of the duration and extent of the basic tax exemptions in the sense of the two federal laws mentioned above is the responsibility of the municipalities. The provisions of § § 186 (1) and (194) (3) of the Federal Tax Code, Federal Law Gazette (BGBl). No 194/1961, do not preclude this special arrangement. The municipalities are responsible for the calculation and fixing of the annual amount of the property tax as well as for the levying and forcible introduction of the property. |
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(2) The yield of the fire protection tax shall be divided in a country by country in the following ratio:
| Burgenland |
3,156 VH |
| Carinthia |
7,109 vH |
| Lower Austria |
19,469 vH |
| Upper Austria |
17,803 vH |
| Salzburg |
7,027 vH |
| Steiermark |
14,357 vH |
| Tyrol |
8,854 vH |
| Vorarlberg |
5.181 vH |
| Vienna |
17,044 vH |
(3) By 31 March, 30 June, 30 September and 31 December of each year, the payment of the fire protection tax will be paid in the amount of the success of the previous quarter. Section 8 (2) shall apply. The authorities of the Federal Financial Administration are obliged to give the countries, at their request, all the information on the assessment and collection of this levy and its expected yield.
§ 19. The tasks of the congregation regulated in § 15 (1) and (3), § 16 (2) and § 17 (1) and in § 18 (1) of the last sentence are those of one's own sphere of activity, with the exception of the compulsory introduction of the property tax.
III. Financial allocations and grants
(§ § 12 and 13 F-VG 1948)
Financial allocations
§ 20. (1) Where the sum of the income shares of a country in the Community national contributions for one year, calculated on the head of the population (country head rate), falls short of the amount which is the average head rate for the total of the total of the Countries with Vienna as a country, the Federal Government grants the corresponding country a financial allocation of 87.9 vH of the difference to the amount corresponding to the average head-to-GDP ratio on the basis of the profit shares of the previous year. The profit shares in the sales tax according to § 10 paragraph 7 Z 5 lit. a FAG 2001 and according to § 9 paragraph 7 Z 4 lit. a sublit. The calculation of the balance of the head-to-quota system shall not be taken into account in the calculation of the balance of the head-quota.
(2) The Federal Government grants the municipalities a financial allocation to the extent of a total of EUR 15 600 000 per year for the promotion of public transport undertakings and a share (par. 8) the amount of the charges with a uniform key (§ 9 para. 1) without the amounts deducted before division according to § 8 (2) of the period from November of the previous year to October of the respective year. This financial allocation will benefit from 55 vH Vienna as a municipality. The remaining 45 vH are based on Vienna on the basis of its participation in the Wiener localbahnen AG and on those municipalities that lead one or more bus, trolleybus or tram lines or participate in such a local transport facility predominantly are to be distributed. The shares in this financial allocation to be allocated to the municipalities shall be divided among the individual municipalities on the basis of the arithmetic mean of the ratio of the length of the route and the number of persons transported, with the predominant participation of: The municipality of a local transport company is also to be taken into account for the participation ratio. The assessment of both the condition of participation in a public transport undertaking and the extent of the participation shall be based on the actual economic burden of the burden. Applications for financial allocation shall be submitted by the municipalities to the Federal Minister of Finance by 1 August of each year at the latest.
(3) The Federal Government grants the municipalities for public transport investments a financial allocation to the extent of EUR 16 500 000 per year and a share (par. 8) the amount of the charges with a uniform key (§ 9 para. 1) without the amounts deducted before division according to § 8 (2) of the period from November of the previous year to October of the respective year. This financial allocation shall be allocated as follows:
| 1. |
EUR 500 000 and 3 of the amount determined on the basis of the share of the levies with a single key (Section 9 (1)) are for the granting of financial allocations for published, fixed facilities at nodal points of the public sector. Road transport routes (bus stations) are determined. This financial allocation shall not exceed 40% of the total investment total in each individual case. Requests to grant such a financial allocation shall be submitted by the municipalities to the Federal Minister of Finance by 1 August each year at the latest. The applications shall be subject to proof of the investments made in the previous year and their costs. |
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| 2. |
The remaining amounts are earmarked for the promotion of investments for trams and trolleybuses and will benefit the provincial capitals with more than 100 000 inhabitants. The division shall be carried out in accordance with the following hundred sets: |
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| Vienna |
64.7 |
| Graz |
11,1 |
| Innsbruck |
8.7 |
| Linz |
8.1 |
| Salzburg |
7.4 |
| Of this financial allocation, the municipalities shall be required to transfer EUR 16 000 000 by 31 July of each year at the latest and the other amounts by 20 December of each year at the latest. The eligible municipalities shall report on the use of this financial allocation by 31 May of the following year to the Federal Minister of Finance. The share of 4,1 vH in Vienna is taken into account in the Vienna Local Railways AG. |
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| 3. |
If the financial allocation under Z 1 is not fully exploited, the remaining amount shall be allocated to the municipalities referred to in Z 2 in accordance with the hundreds of rates listed therein. |
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(4) The Federal Government annually grants a financial allocation to the countries for the purposes of local public transport in the amount of a share (para. 8) on charges with a uniform key (§ 9 para. 1) without the amounts deducted prior to the division in accordance with § 8 para. 2 minus 32,1 million euros annually. This financial allocation shall be allocated to the countries in accordance with the following hundreds of cases:
| Burgenland |
3,204 |
| Carinthia |
6,836 |
| Lower Austria |
17,826 |
| Upper Austria |
16,419 |
| Salzburg |
6.005 |
| Steiermark |
14,549 |
| Tyrol |
7,739 |
| Vorarlberg |
4,083 |
| Vienna |
23,339 |
| The provisions relating to the advances to the income shares of the Länder in the Community's federal contributions (Section 12 (1) and (2)) shall apply. |
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(5) The Federal Government grants to the cities with their own statute Krems an der Donau and Waidhofen an der Ybbs as a retribution for the additional expenses incurred by these municipalities in that no federal police authorities are established in them until 30 June of a a financial allocation each year. The amount of this financial allocation shall be determined by the Federal Minister of Finance as a lump sum with a regulation.
(6) The Federal Government shall, by 30 September each year, grant the Länder a financial allocation to finance the promotion of agriculture of EUR 14.5 million per year. The breakdown shall be as follows:
| Burgenland |
5.6 vH |
| Carinthia |
6.7 vH |
| Lower Austria |
30.9 vH |
| Upper Austria |
22.7 vH |
| Salzburg |
4.7 vH |
| Steiermark |
19.3 vH |
| Tyrol |
5.6 vH |
| Vorarlberg |
1.9 vH |
| Vienna |
2.6 vH |
(7) The Federal Government grants the countries a financial allocation for the financing of environmentally friendly and energy-saving measures in the amount of a share (paragraph 1). 8) on charges with a uniform key (Section 9 (1)) without the amounts deducted from the division in accordance with Section 8 (2). The allocation to the Länder shall be carried out in proportion to the shares of the countries in the Community federal charges for the previous year with the exception of the play bank levy and the art promotion contribution. Of this financial allocation, the Member States shall be entitled to share the duties with a single key (Article 9 (1)) of the period from November of the previous year to the May of each year by 31 July of each year and of the period of From June to October of each year at the latest by 20 December of each year.
(8) The amount of the shares in accordance with paragraph 2, para. 3, para. 4 and para. 7 in the charges with a uniform key (§ 9 para. 1) shall be determined according to the ratio of the respective shares of the financial allocations, which are dependent on the occurrence of the natural gas and electricity levy. the financial allocation, which depends on the occurrence of mineral oil tax, on the basis of the respective revenue in 2004, on the rise in the levies with a single key without the amounts deducted from the division in accordance with Article 9 (2) of the FAG 2001 in 2004 determined.
§ 21. (1) The federal government grants municipalities (Vienna as a municipality) annually a financial allocation in the amount of 1.26 vH of the unshortened profit shares (§ 11 para. 1 first sentence) of the municipalities (Vienna as a municipality) and 9.07 million euros. This amount, with the exception of EUR 3.98 million, is to be divided up for the time being according to the number of people, with the quotas thus obtained from those countries whose needs are not met in accordance with paragraph 6, to the detriment of the rest of the population. to increase the number of countries according to their share in the number of people, although each country has to remain in need. The distribution of the further 3.98 million euros will be carried out on a national basis according to the number of people. The amounts thus calculated shall be transferred no later than 15 July of each year to the countries which, under the conditions laid down in the following provisions, shall, by 15 August of each year at the latest, transfer the funds to the municipalities as financial allocation to the To deal with the tasks which have been assigned to them.
(2) The financial allocation shall be based on those municipalities (excluding Vienna) who need such a financial allocation to maintain or restore balance in the budget. This condition shall be met if:
| 1. |
in each case a municipality collects the charges referred to in paragraph 4 to the maximum possible extent, and notwithstanding |
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| 2. |
A municipality within the size class with a population figure (§ 9 (9)) up to a maximum of 2500 inhabitants, from 2 501 to 10 000 inhabitants, from 10 001 to 20 000 inhabitants, from 20 001 to 50 000 inhabitants and more than 50 000 inhabitants a financial force , which is calculated on the head of the population of the municipality (municipal head rate) with more than 10 vH below the national average head rate of the financial power (paragraph 1). 4) of all municipalities except Vienna of the same size class. |
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(3) The calculation basis for the determination of the amount of federal funds to be provided shall be the profit shares of the municipalities within the meaning of this Federal Law, which are based on the Community federal charges contained in the respective Federal Finance Act. without a bank levy.
(4) The financial strength of a municipality shall be determined from the sum of the property tax, municipal tax, trade tax (according to the commercial income and the business capital), the payroll tax and the beverage tax and the income shares allocated to the municipalities to the Federal charges without the use of a bank levy.
(5) The sum of the financial power (par. 4) the municipalities of the size classes referred to in paragraph 2 (2), calculated for one year on the head of the population of the municipalities in this size class, forms the federal average head rate of a size class.
(6) The Federal Government has contributed to the publication of contributions for the municipalities pursuant to the results of the survey on the congregation provided by the Federal Ministry of Finance on the basis of the latest results of the Austrian Statistics on the publication of the congregation for publication. Austrian statistics the level of the negative deviations from the federal average head rate (par. 5) to be determined separately by size class and to be notified to the countries by 31 May of each year at the latest. The financial allocation may not exceed the amount of the difference between its financial strength and 90% of the national average head quota of the size class concerned, which is multiplied by the population of the municipality, and may not be greater than the difference between its financial strength and 90 vH. in addition, do not exceed the amount of EUR 30 500 and 10 VH of a remaining difference. The resulting sums of the municipalities of a country form the demand.
(7) The country-specific share of the additional 3.98 million euro distributed in accordance with paragraph 1 of the third sentence shall be distributed by the country to all municipalities which, taking into account their share under paragraph 6, also have a financial power per capita under 90 vH of the National average of the municipalities up to a maximum of 2,500 inhabitants and fulfil the conditions laid down in paragraph 2 (2) (1). The distribution shall be in the ratio of the differences between the financial strength and 90 vH of this Federal average head rate increased by the allocation according to paragraph 6. The proportion of each authorized congregation shall not exceed this difference.
(8) The resources at the disposal of the countries after the implementation of the distribution operations referred to in paragraphs 6 and 7 are to be divided in a further distribution process to the municipalities in such a way that their financial strength (par. 4) is raised as far as possible to the national average. The most recent accounting documents available are to be used. If the national average is reached, a remaining amount shall be allocated to the municipalities of the country. For these distributional operations, the Länder have to adopt and publish directives. The Federal Minister of Finance is to be informed about the allocation of funds by the end of each year.
(9) The financial allocation referred to in paragraph 6 is in those countries in which more resources are available for the distribution operations referred to in paragraphs 7 and 8 than the country's share of 3.98 million euros according to the population figure, the financial strength according to § 11 2 of the municipalities concerned are to be added.
(10) The Federal Government and the Länder are entitled to the results of the building announced by the municipalities (paragraph 1). 6) to be reviewed by the municipalities. Financial allocations which are wrongly paid by the municipalities shall be repaid to the country which, at its own discretion, has to use these funds for the municipalities.
§ 22. (1) The Federal Government shall grant the countries a requirement allocation for the maintenance or restoration of the balance in the budget.
(2) The allocation of needs shall be allocated among the Länder in accordance with the national population and shall be transferred in January, April, July and October.
(3) The allocation of needs shall be calculated as follows: The sum of
| - |
8,346 vH of the amount of corporation tax and of income tax without capital gains tax II after deduction of the proportionate amount of the settlement amount (§ 8 para. 2), and |
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| - |
80.55 vH of the income of housing contribution contribution |
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| each of the three previous months is reduced by EUR 445 125 000 each. Any negative invoice amount is to be compensated for in the following partial payments. |
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(4) This financial allocation shall be increased annually by EUR 100 million at the due date of July.
(5) The Federal Government provides the countries with an allocation of 4.35 million euro per year in compensation for expenditure related to breakdowns and debt reduction. The allocation of needs will be allocated to the countries according to the national population and transferred in July.
§ 23. (1) The Confederation shall grant the municipalities a demand allocation of EUR 118.74 million in order to maintain or restore balance in the budget and to compensate for expenditure related to breakdowns and reduction of debt. annually.
(2) The allocation of needs as compensation for expenditure related to breakdowns and reduction of debt for all municipalities (Vienna as a municipality) is 2.18 million euros per year. This amount shall be allocated in proportion to the number of inhabitants.
(3) The allocation of needs to maintain or restore balance in the budget shall be:
| 1. |
for the municipalities with more than 20 000 inhabitants and up to 50 000 inhabitants (with the exception of the statutary towns of this size) and the statutary cities up to 20 000 inhabitants 2.1 million euros per year, and for statutary towns with more than 20 000 and up to 50 000 inhabitants inhabitants and for municipalities with more than 50 000 inhabitants, with the exception of Vienna, 14.46 million euros per year. These amounts shall be allocated in proportion to the number of inhabitants. |
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| 2. |
80.5 million euros annually for the municipalities with more than 9 300 inhabitants as well as the Statutarstadt Rust. Of this amount, the statutary towns with more than 20 000 inhabitants and up to 50 000 inhabitants will initially receive a preliminary part of the amount of EUR 30 per inhabitant, without prejudice to the claims under the following sentences, whereas St. Pölten will receive an amount of 5.30 per inhabitant. Euro per inhabitants. In addition, the municipalities per inhabitated are in euros, with statutary cities of up to 20,000 inhabitants of between 20 000 and 45 000 inhabitants in the same place: |
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| Population |
10 ,000-18, 000 |
20 ,000-45.000 |
over 50,000 |
| Burgenland |
- |
43.67 |
- |
| Carinthia |
37,99 |
31.11 |
24.23 |
| Lower Austria |
46.10 |
40.85 |
- |
| Upper Austria |
43.86 |
38.16 |
32.45 |
| Salzburg |
43.09 |
- |
31.37 |
| Steiermark |
41.94 |
35,85 |
29.76 |
| Tyrol |
48,62 |
- |
39,11 |
| Vorarlberg |
41.98 |
35,90 |
- |
| Vienna |
- |
- |
3.13 |
| The shares of the other eligible municipalities are per inhabitated in Euro: |
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| St. Pölten |
36.44 |
| Brunn am Gebirge |
20.17 |
| Altmünster |
14.84 |
| Hallein |
41.82 |
| Seekirchen am Wallersee |
5.30 |
| Zell am See |
22.79 |
| Mürzzuschlag |
21,40 |
| Lustenau |
36.71 |
| A difference between the sum of the financial allocations thus determined and the amount of EUR 80.5 million is to be offset in relation to the financial allocations of the individual municipalities. |
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| 3. |
19.5 million euros annually for the municipalities with up to 9 300 inhabitants with the exception of the Statutarstadt Rust. This amount shall be distributed in a country-by-country manner: |
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| Burgenland |
EUR 2 259 000 |
| Carinthia |
EUR 2 110 000 |
| Lower Austria |
EUR 4 739 000 |
| Upper Austria |
EUR 2 933 000 |
| Salzburg |
EUR 725 000 |
| Steiermark |
EUR 4 786 000 |
| Tyrol |
EUR 1 411 000 |
| Vorarlberg |
EUR 537 000 |
| These amounts shall be divided among the eligible municipalities in each country in relation to the number of inhabitants. |
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(4) The country-specific shares in this assignment are to be transferred from the Federal Government to the Länder by 30 June of each year at the latest and shall be sent to the municipalities by 10 July of each year at the latest.
Grants
§ 24. (1) The Federal Government shall grant the following purposes to the countries and municipalities below, where the receiving authorities provide a basic service at least in the amount of the purpose grant:
| 1. |
the countries and municipalities for the theatre and the theatres under their own account, to which they are contractually bound, to the extent of a total of 21.3 million euros per year. This appropriation is intended to be used for the partial coverage of the current operating process or, in addition, a necessary investment effort, and shall be broken down as follows: |
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| a) |
Countries and municipalities that belong to the Theatererholders association of Austrian federal states and cities as ordinary members receive 18 713 000 euros annually. The grant of the purpose grant shall be contingent upon the submission of a distribution proposal to be drawn up by mutual agreement between these countries and municipalities and to be submitted to the Federal Minister for Finance by 31 May of each year at the latest; |
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| b) |
Countries and municipalities that do not belong to the theatre-holding association of Austrian federal states and cities as ordinary members, receive EUR 2 587 000 per year for the same purpose as well as otherwise identical conditions. Applications for a special purpose grant shall be submitted by these countries and municipalities to the Federal Minister of Finance by 31 May of each year at the latest; |
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| c) |
the amount of the purpose grant in accordance with lit. a or lit. (b) has to be determined in accordance with the division ratios applicable to the individual territorial authorities in 2004. However, if the amount of the theatre operation is substantially changed in the case of the local authorities receiving a special purpose grant, this should be taken into account in the allocation of the purpose subsidy. A reduction or increase in the intended grant of the local authority concerned, which is due to this circumstance, has been found to have been in accordance with the procedure laid down in lit. (c) the first sentence to be applied to the other local authorities. A cross over of the in lit. a mentioned on the in lit. However, it is not possible to do so, or vice versa; |
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| d) |
if a local authority, which already has a special purpose grant in 2004, or a grant in accordance with lit. c has received, from the theatre holding association of Austrian federal states and cities, or accede to it, are the according to lit. (a) and (b) in the year following the entry or exit, to change the amount received by the issuing or leaving authority in the last year as a special purpose grant; |
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| e) |
the Federal Government can increase the total grant of EUR 21.3 million up to a level fixed in the respective Federal Finance Act and this amount, depending on the financial requirement, to the under-lit. a and lit. b or only to the under lit. a or only on the under lit. (b) divide countries and municipalities; |
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| 2. |
EUR 6.9 million per year to promote environmental protection, in particular the construction and improvement of waste disposal facilities. The purpose grant is to be divided among the countries according to the number of people. |
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(2) The Federal Government shall grant the countries a special purpose grant of 0,642 VH of the revenue tax after deduction of the amount referred to in Article 8 (2) (1) for the purpose of the financing of the hospital. The division shall be carried out in accordance with Section 9 (7) Z 4 lit. a sublit. as of the above relationship. The provisions relating to the advances to the income shares of the Länder in the Community's federal contributions (Section 12 (1) and (2)) shall apply.
(3) The Federal Government shall provide those municipalities that are legal school-holders in accordance with the compulsory education and training law, BGBl. No. 163/1955, the material expenditure as a prerequisite for the Federal Law on Education and Training Act, BGBl. N ° 242/1962, in conjunction with the BGBl Regulations. No 241/1989 and 429/1989, the integration of basic information and communication technology into the overall concept of a contemporary general education, the initial provision of software by free-of-charge transfer to the Available.
(4) The Federal Government reserves the right to review the dedicated use of its intended grants and to reclaim the use of its intended grants in the event of a dedicating use.
IV. Special and final provisions
In-Force-Trees, Special provisions
§ 25. (1) This federal law shall enter into force 1. Jänner 2005 in force.
(2) Property claims based on this federal law shall expire after the end of five years. The time limit shall begin with the date on which the claim could have been claimed for the first time. In addition, the provisions of the ABGB shall apply to the limitation period.
(3) In the period of 1. Jänner 2005 to 31 December 2008
| 1. |
Section 107 of the Landeslehrer-Dienstrechtsgesetz 1984, BGBl. No. 302, and |
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| 2. |
Section 116 of the Land and Forest Law Teachers Service Law 1985, BGBl. N ° 296, |
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| shall not apply. |
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(4) Where reference is made in this Federal Act to provisions of other federal laws, these are to be applied in their respectively applicable version.
(5) The Federal Minister of Finance has the keys to the shares pursuant to § 9 (1), (2) (2) and (7) (7) (4) of the charges with a uniform key (§ 9 (1)) and the percentages for the amount of the financial allocations pursuant to § 20 (2) to (4) and (4) (7) to be determined by September 2005 at the latest. All percentages are to be rounded to three decimal places; in so far as the percentages must be in the sum of 100 VH, any rounding differences shall be compensated for in the case of those percentages in which the smallest rounding differences are the lowest. Result in changes compared to the unjust value. The percentages thus determined shall be made known by Regulation. In the case of services which are due in respect of the year 2004, the compensation shall be determined on the basis of the annual accounts, in so far as they are not provided for, in the case of the next due dates. To the extent that the financial allocation in accordance with Section 20 (2), (3) and (7) is to be calculated on the basis of tax revenue November to December 2004, the tax base shall not be changed.
(6) The share of the proceeds of the Community federal contributions shall be made to those countries which do not have an agreement between the Federal Government, the Länder and the municipalities on a Stability Pact on the basis of the Federal Constitutional Law until 31 December 2005. on appropriations from the Austrian Association of Municipal Debates and the Austrian Association of Cities and Cities, BGBl. I No 61/1998, with the commitment of an average surplus of the countries (including Vienna) of not less than 0.6% of GDP in 2005 and 2006, 0.7% of GDP in 2007 and 0.75% of GDP in 2008, ESVG have been ratified and kept in force, monthly by the following amounts:
| Burgenland |
EUR 3 990 000 |
| Carinthia |
EUR 9 180 000 |
| Lower Austria |
EUR 25 360 000 |
| Upper Austria |
EUR 24 890 000 |
| Salzburg |
EUR 9 000 000 |
| Steiermark |
EUR 20 140 000 |
| Tyrol |
EUR 11 790 000 |
| Vorarlberg |
EUR 6 190 000 |
| Vienna |
EUR 28 740 000 |
| Once the agreement has been ratified, the proceeds will be refunded in an unshortened form and the amounts withheld since the beginning of the year will be refunded. The amounts withheld in previous years shall remain the Federal Government's final. |
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(7) With the enforcement of this Federal Act, the following shall be entrusted:
| a) |
The Federal Minister of Finance, unless otherwise stated below, |
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| b) |
the Federal Minister of Finance, in agreement with the Federal Minister for Education, Science and Culture, with regard to § 4, but insofar as these provisions relate to the activity and pension expenses of the country referred to in Article 4 (1) (2) (2) (2) of the Federal Republic of Germany ( , in agreement with the Federal Minister for Agriculture, Forestry, Environment and Water Management, teachers and religious teachers and their relatives or survivors refer to them, |
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| c) |
the Federal Minister of Finance, in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management, with regard to the release of regulations pursuant to section 9 (6), last sentence, |
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| d) |
the Federal Minister of Education, Science and Culture with regard to section 24 (3) and section 25 (3) (1) (1), |
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| e) |
the Federal Minister for Agriculture, Forestry, the Environment and Water Management with regard to § 25 (3) (2). |
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Out-of-Force Trees
§ 26. (1) This federal law shall expire on 31 December 2008 with the exception of the provisions of section 25 (2) and the third paragraph of this article.
Section 25 (6) shall expire at the end of the day in which all countries have fulfilled the conditions required by the national constitutions for the entry into force of the agreement referred to in this provision and at the Federal Chancellery. the communications of the countries concerned. The out-of-force treks are made available separately by the Federal Chancellor in the Federal Law Gazeti I.
(3) If, at the beginning of a year, the financial compensation for this year has not yet been regulated by law, the countries and municipalities shall be granted advances on the income shares during the first four calendar months in such a way as to be the same as those of the countries and municipalities. would result in the provisions of this federal law. During the same period of time, the taxation rights granted to the Länder and municipalities under this Federal Act and the provisions relating to the state change shall remain effective.
Article 2
Amendment of the Special Purpose Act 2001
The Special Purpose Act 2001, BGBl. N ° 691/1988, as last amended by Federal Law BGBl. I n ° 120/2003, shall be amended as follows:
1. § 1 together with the title is:
" Investment contribution for housing, environment and infrastructure
§ 1. (1) The Federal Government grants to the Länder for the purpose of financing the promotion of housing and housing renovation, the financing of measures for the maintenance or improvement of the infrastructure and the financing of measures for the reduction of the Greenhouse gas emissions are a special purpose grant of EUR 1 780 500 000 per year.
(2) The purpose of the allocation shall be distributed among the countries as follows:
| Burgenland |
EUR 51 206 000 |
| Carinthia |
EUR 114 470 000 |
| Lower Austria |
EUR 299 788 000 |
| Upper Austria |
EUR 285 651 000 |
| Salzburg |
EUR 112 593 000 |
| Steiermark |
EUR 238 160 000 |
| Tyrol |
EUR 138 943 000 |
| Vorarlberg |
EUR 75 436 000 |
| Vienna |
EUR 464 253 000 |
(3) Countries shall use the investment contribution for housing, the environment and infrastructure to an increased extent for the purpose of achieving the Kyoto target of Austria, with particular regard to:
| 1. |
Incentives for the improvement of heat protection and efficient energy supply in the Althausherd ("thermal energy refurbishment"), in this context also the requirements of Directive 2002/91/EC of the European Parliament and of the Council on the energy performance of buildings must be taken into account; |
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| 2. |
Incentives for the application of heat protection and efficient energy provision in the construction of new buildings beyond the specifications of the building standards, in particular by specifying minimum energy-related minimum requirements for the purpose of the Promotion; |
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| 3. |
Incentives for the use of renewable energy sources and environmentally friendly district heating. |
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(4) The Länder shall report to the Federal Government at two-year intervals, which measures have been taken in the respective field of action, as well as the extent to which greenhouse gases relevant to climate change have been achieved in order to comply with the requirements of paragraph 3 above. . In monetary terms, the distribution of housing subsidies for residential construction and the refurbishment of old buildings, with explicit designation of the proportion of thermal energy refurbishment, is to be presented. Furthermore, the effects of the measures on the average energy consumption for heating and hot water are to be presented in a suitable manner.
(5) Reflows from subsidies for residential construction and housing renovation, which are financed by the Federal Government's special purpose grants and which were granted by 31 December 2000, are not subject to any federal legal commitment. "
2. In accordance with § 5 (4d), the following paragraph 4e is inserted:
" (4e) § 1 together with the title in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in Kraft. "
3. § 6 reads:
" § 6. Section 1 (2) and section 4a (2) shall expire on 31 December 2008. "
Article 3
Amendment of the General Social Insurance Act
The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I n ° 152/2004, shall be amended as follows:
1. § 31 (5) Z 13a is repealed.
2. In § 51 paragraph 1 Z 1 lit. a is the expression "6.7%" by the expression "6,8%" replaced.
3. In § 51 paragraph 1 Z 1 lit. b becomes the expression "6,8%" by the expression "6.9%" replaced.
4. In § 51 paragraph 1 Z 1 lit. c will be the expression "6,8%" by the expression "6.9%" replaced.
5. In § 51 paragraph 1 Z 1 lit. d is the expression "6,8%" by the expression "6.9%" replaced.
6. In § 51 paragraph 1 Z 1 lit. e will be the expression "6,4%" by the expression "6.5%" replaced.
7. In § 51 paragraph 1 Z 1 lit. f is the expression "6,8%" by the expression "6.9%" replaced.
8. In § 51 paragraph 3 Z 1 lit. a is the expression "3.55%" by the expression "3.6%" and the expression "3.25%" by the expression "3.3%" replaced.
9. In § 51 paragraph 3 Z 1 lit. b becomes the expression "3.55%" by the expression "3.6%" and the expression "3.25%" by the expression "3.3%" replaced.
10. In § 73 (1) (1) (1) and (2), the expression "4.75%" in each case by the expression "4.85%" replaced.
11. In § 73 sec. 2 in the version of the Federal Law BGBl. I n ° 145/2003, the following expression: "181%" by the expression "180%" , the expression "174%" by the expression "173%" and the expression "322%" by the expression "318%" replaced.
12. In § 73 (4) in the version of the Federal Law BGBl. I n ° 145/2003, the following expression: "181%" by the expression "180%" replaced.
13. § 136 (3) fourth and fifth sentences are repealed.
14. In accordance with § 137 (2), the following paragraph 2a is inserted:
" (2a) The costs of eyewear and contact lenses shall be borne by the insurance institution only if they are higher than 60% of the maximum contribution basis (Section 108 (3)); for benefits for relatives pursuant to § 123 (2) (2) to (6) and (4) (4) is para. 2 , 10% of the costs, rounded to cents, but at least 60% of the maximum contribution basis (20% of the maximum contribution basis for benefits for relatives pursuant to § 123 (2) (2) to (6) and (4)) shall be borne by the insured person/insured person. The costs for three-strength lenses (gliding and trifocal lenses) will not be taken over. "
14a. § 137 (4) shall be applied in accordance with the following expression: "pursuant to paragraph 2" the expression "and 2a in each case" inserted.
14b. The following sentence shall be added to section 137 (6):
"The service life shall not be less than three years for spectacles."
15. In § 447a in the version of the Federal Law BGBl. I n ° 145/2003, paragraph 1 of the expression " , the Insurance Institution for Railways and Mining as the institution of health insurance " and in paragraph 3 of the expression " , the Insurance Institution for Railways and Mining as the institution of health insurance " and the expression " ; in the case of the Insurance Institution for Railways and Mining, it is only possible to assume the contribution income of the insurance institution as the institution of the sickness insurance. "
16. The following paragraphs 7 and 8 are added to § 447a:
" (7) For the years 2005 to 2008, the Federal Minister of Finance will transfer the annual amount of tobacco tax, which is derived from the Tobacco Control Act 1995, as amended by the Federal Law BGBl. I n ° 156/2004. This annual amount of tobacco tax is to be determined by comparing the amount of tobacco tax from February 2005 to January 2006 with that from February 2004 to January 2005 (annual amount). The first transfer to the compensation fund will take place in September 2005 on the basis of the comparison between the months of February and August 2005, with the corresponding period of the previous year. The transfer of the difference to the annual amount will be made in March 2006. In the years 2006 to 2008, the annual amount will be transferred to the compensation fund in September.
(8) The appropriations provided for in paragraph 7 shall apply in accordance with the conditions laid down in
| 1. |
two-thirds of the compensation fund for the financing of hospitals in accordance with § 447f and |
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| 2. |
one third to the fund for screening (healthy) investigations and health promotion according to § 447h |
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| to be transferred. " |
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17. § 447f together with the headline is:
" Contributions by the social insurance institutions to the financing of hospitals; compensation funds
§ 447f. (1) The social security institutions shall make a flat-rate contribution to the State Health Funds for the years 2005 to 2008 for the services provided by the hospitals in accordance with § 148 Z 3. The flat-rate contribution for the year 2005 shall be calculated from the final flat-rate contribution of the year 2004 pursuant to Article 447f (1) of the version in force on 31 December 2004, increased by that percentage by which the contribution income of the institutions of the Health insurance increased in 2005 compared with 2004. The flat-rate contributions for the years 2006, 2007 and 2008 shall be calculated from the annual contribution of the previous year, increased by that percentage by which the contribution income of the sickness insurance institution shall be increased compared with the previous year. have increased. Contribution revenue from
| - |
the increase in the maximum contribution bases on the basis of the Pension-sharmonization Act, BGBl. I No 142/2004 and |
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| - |
the increase in contribution rates in health insurance by 0.1 percentage points to 1. Jänner 2005 on the basis of the Federal Law BGBl. I No 156/2004 |
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| shall not be taken into account in the calculation of the rates of increase for the years 2005 to 2008. |
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(2) For the year 2005, the flat-rate contribution referred to in paragraph 1 shall be calculated provisionally on the basis of the final flat-rate contribution for 2003 plus the increases in accordance with the provisional set of hundreds of years 2004 and 2005 (with the increase in revenue from the total). Budget support law (2003) is to be included in the Hundred Sentences) and to be transferred. Until 31 December 2005, the provisional flat-rate contribution for the year 2006 shall be the annual amount of the flat-rate contribution after the final settlement for the year 2004 pursuant to Section 447f (1) of the version in force on 31 December 2004, Multiply by the provisional percentages of 2005 and 2006. The provisional flat-rate contributions for the years 2007 and 2008 are, until 31 December of each previous year, from the annual amount of the flat-rate contribution after final settlement for the second preceding year, multiplied by the Provisional percentages of the following years. The provisional percentages are the estimated percentage increases in the contribution income of the sickness insurance institutions compared to the previous year. The final settlement of the flat-rate contribution pursuant to paragraph 3 (1) (1) and (2) shall be up to 31. shall be made in October of the following year, and settlement remains to be transferred without delay.
(3) The compensation fund for the financing of hospitals, established by the main association, transfers to the State Health Funds of the Länder
| 1. |
70% of the flat-rate contribution provided for in paragraph 1 in twelve equal monthly instalments on the twentieth month, beginning with the month of April up to the month of March of the following year; |
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| 2. |
30% of the flat-rate contribution as referred to in paragraph 1 in four equal quarterly amounts on 20 April, 20 July, 20 July, 20 July, 20 July, 20 July, 20 July, 20 July, 20 October and 20. Jänner of the following year; |
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| 3. |
the amount of |
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| a) |
15 million Euro from the increase of the maximum contribution bases due to the Pensionsharmonization Act and |
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| b) |
€ 60 million Euro from contribution income by 0.1 percentage point to 1 on the basis of the increase in the health insurance contributions. Jänner 2005 |
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| in twelve equally high monthly instalments, on the twentieth month, beginning with the month of April to the month of March of the following year, in accordance with the conditions laid down in paragraphs 4, 4a, 16 and 17; |
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| 4. |
the funds referred to in Article 447a (8) (1), in accordance with the conditions laid down in the entry into force and in accordance with paragraphs 5, 16 and 17. |
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(4) The appropriations for the credit transfers referred to in paragraph 3 (1) and (2) shall be distributed among the State Health Funds according to the following key:
| Burgenland |
2.426210014% |
| Carinthia |
7,425630646% |
| Lower Austria |
14,377317701% |
| Upper Austria |
17.448140331% |
| Salzburg |
6.441599507% |
| Steiermark |
14,549590044% |
| Tyrol |
7,696467182% |
| Vorarlberg |
4,114811946% |
| Vienna |
25.520232629%. |
(4a) The amounts referred to in paragraph 3 (3) (3), remaining in accordance with paragraph 16 of the preceding claims, shall be increased by half of the national income in contributions pursuant to Section 27a (3) KAKuG and shall be paid to the State Health Fund in accordance with the provisions of paragraph 4 of this Article. Key to distribute. The entitlements of the State Health Funds thus calculated shall be reduced by half of their respective revenues in contributions according to § 27a (3) KAKuG.
(5) The amounts for the remittantions referred to in paragraph 3 Z 4, which remain according to paragraph 16 of the preceding claims, are to be increased by accounting for half of the national income in contributions pursuant to Section 27a (3) KAKuG and to the State Health Fund in each case. Half as follows:
| 1. |
in accordance with the figures calculated in accordance with the 2001 census and rounded to three decimal places, in accordance with the number of people, and |
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| 2. |
in accordance with the 2003 final LKF (LKF), which is to be announced by the Federal Ministry of Health and Women to the main body and the State Health Fund, which is the main key points of 2003. |
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| The last sentence of paragraph 4a is to be applied. |
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(6) The health insurance providers shall make a flat-rate contribution to the Federal Health Agency for the years 2005 to 2008, in the amount of EUR 83 573 759.29. This flat-rate contribution is to be transferred to four equal quarterly amounts on 25 March, 25 June, 25 September and 25 December respectively.
(7) In the outpatient sector, the insured person has a cost contribution to the State Health Fund according to the Federal Law of the Federal Republic of Germany and according to the BSVG and the administration of the administration of an insured person to the State Health Fund under the Federal Law of the Federal Republic of Germany and the Federal Office for the Administration of the State of the State. . This amounts to 10% of the rates of care taken on 31 December 1996 for each day of food, multiplied by the percentage for 1997 according to § 28 KAG in the version of the Federal Law BGBl. No 853/1995. These amounts shall be adjusted annually, with the percentages referred to in paragraph 1, second and third sentences, to be applied. As long as there are no definitive percentages, the provisional percentages are to be used. The adjusted amounts shall be rounded to a full 10 cents. The fee is to be deducted from the fee:
| 1. |
as soon as the periods of administration exceed four weeks in a calendar year, |
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| 2. |
for the care provided for in the case of maternity leave, |
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| 3. |
for services according to § 120 paragraph 2 of this Federal Act and according to § 76 (2) BSVG (organ donation) as well as in accordance with § 80 (3) (b), (d) and (g) BSVG. |
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(8) All benefits of the hospitals referred to in § 148 shall be included in the flat-rate contributions of the social security institutions referred to in paragraph 1, the credit transfers as referred to in paragraph 3 (3) and (4) and the contributions of the insured persons in accordance with paragraph 7 to the State Health Fund. in particular in the stationary, semi-stationary, day-clinical and hospital-related fields, including those resulting from medical progress for insured persons and eligible members of the institutions of the Social security in accordance with § 148 Z 3.
(9) The compensation fund for the financing of hospitals established in the main association shall ensure the transfers of social security institutions in accordance with the conditions laid down in paragraphs 1 to 6 and the application of the necessary resources. The assets of this Fund shall be managed separately from the other assets of the Main Association. Any assets of a financial year shall be transferred to the compensation fund of the health insurance institutions according to § 447a. For each year, a clearance of accounts must be drawn up, which must, in any case, consist of a statement of success and a final balance sheet at the end of the year. In addition, a business report must be drawn up at the end of each year and must be submitted to the Federal Ministry of Health and Women with the closure of the accounts.
(10) The appropriations for the remittantions of the compensation fund referred to in paragraph 3 (1) are applied by means of transfers of the social security institutions in accordance with the following key:
| Wiener Gebietskrankenkasse |
17.44201%, |
| Lower Austrian territorial health insurance |
11,65468%, |
| Burgenland District Health Insurance |
1.94019%, |
| Oberösterreichische Gebietskrankenkasse |
15.08098%, |
| Steiermärkische Gebietskrankenkasse |
10,25023%, |
| Kärntner District Health Insurance |
5.42866%, |
| Salzburger territorial health insurance |
4,71656%, |
| Tiroler Gebietskrankenkasse |
5,63745%, |
| Vorarlberg Regional Health Insurance Fund |
3.66966%, |
| Company rankenkasse Austria Tobacco |
0.09170%, |
| Occupational health insurance of Wiener Verkehrsbetriebe |
0.31496%, |
| Occupational health insurance Semperit |
0.17647%, |
| Occupational health insurance fund Neusiedler |
0.03778%, |
| Occupational health insurance Alpine Donawitz |
0.23028%, |
| Occupational health insurance Zeltweg |
0.06885%, |
| Occupational health insurance Kindberg |
0.05414%, |
| Occupational health insurance Kapfenberg |
0.20124%, |
| Insurance institution for railways and mining (as institution of sickness insurance) |
5.20082% |
| Insurance institution for public servants (as institution of sickness insurance) |
7,70689%, |
| Social security institution of the commercial economy (as institution of health insurance) |
5,22166%, |
| Social security institution of the farmers (as institution of health insurance) |
4,58485%, |
| Insurance institution of the Austrian Railways (as institution of the accident insurance) |
0.01253%, |
| Insurance institution for public servants (as institution of the accident insurance) |
0.00686%, |
| General accident insurance institution |
0,00275%, |
| Social security institution of the farmers (as institution of the accident insurance) |
0.16929%, |
| Pension insurance institution |
0.09091%, |
| Insurance institution for railways and mining (as institution of pension insurance) |
0,00481%, |
| Social security institution of the farmers (as institution of the pension insurance) |
0,00279%. |
| The amount of the advance payments shall be determined by decision of the carrier conference. |
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(11) The appropriations for the remittantions of the compensation fund as referred to in paragraph 3 Z 2 shall be applied
| 1. |
by the supplementary contribution in the health insurance (§ 51b of this Federal Act, § 27a GSVG, § 24a BSVG, § 20a B-KUVG); |
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| 2. |
insofar as the additional contributions to Z 1 are not sufficient, by means of credit transfers of the health insurance institutions (§ 31 (1)) according to the following key: |
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| Wiener Gebietskrankenkasse |
23.14400% |
| Lower Austrian territorial health insurance |
11,07548% |
| Burgenland District Health Insurance |
1.27077% |
| Oberösterreichische Gebietskrankenkasse |
13,49732% |
| Steiermärkische Gebietskrankenkasse |
8,13567% |
| Kärntner District Health Insurance |
3,58838% |
| Salzburger territorial health insurance |
4.98860% |
| Tiroler Gebietskrankenkasse |
5.27556% |
| Vorarlberg Regional Health Insurance Fund |
3,39621% |
| Company rankenkasse Austria Tobacco |
0.09185% |
| Occupational health insurance of Wiener Verkehrsbetriebe |
0.34935% |
| Occupational health insurance Semperit |
0.07031% |
| Occupational health insurance fund Neusiedler |
0.06630% |
| Occupational health insurance Alpine Donawitz |
0.17180% |
| Occupational health insurance Zeltweg |
0.08442% |
| Occupational health insurance Kindberg |
0.04649% |
| Occupational health insurance Kapfenberg |
0.16313% |
| Insurance for Railways and Mining, Division A (as institution of sickness insurance) |
1.12820% |
| Insurance for Railways and Mining, Department B (as institution of sickness insurance) |
2.11171% |
| Insurance institution for public servants (as institution of sickness insurance) |
11.25569% |
| Social security institution of the commercial economy (as institution of health insurance) |
8,06567% |
| Social security institution of the farmers (as institution of health insurance) |
2,02309% |
| This key is annually, for the first time, for the financial year 2005, taking into account the development of the contribution income of the individual health insurance institutions from this financial year to the financial year 2003, as a further consequence of the current financial year The financial year of the previous financial year shall be redefined by the main association. In this regard, contributions for persons in employment, voluntary insured persons, and unemployed persons are to be used as contribution income. The additional contributions to Z 1 are not to be considered. The last sentence of paragraph 10 shall apply. |
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(12) The appropriations for the remittantions of the compensation fund referred to in paragraph 3 (3) (3) and (6) shall be applied by credit transfers of the sickness insurance institutions in accordance with a key which is part of the total credit transfers referred to in paragraph 3 (1) and (2). each individual health insurance institution. The percentage of the key is to be rounded to five decimal places. The amount of the advance payments shall be determined by decision of the Conference of the Conference of the Member States, with the final total contributions to the financing of hospitals for the years 2003 and 2006, respectively, for the years 2005 and 2006 respectively. In 2004, it should be based on.
(13) All amounts to be submitted by the health insurance institutions to the compensation fund for the financing of hospitals must be transferred in such a way that the amounts in question before the main body are to be paid at the last bank working day before the The date of the transfer of a transfer date pursuant to paragraphs 3 and 6 has already been received.
(14) In accordance with Section 149 (3) of the second sentence, the social security institutions shall make a flat-rate contribution annually to the funds for the services of the hospitals pursuant to § 149 (3). The amount of the lump sum fee is determined in accordance with § 149 (3) and (3a). The amount of the advance payments by the social insurance institutions and their due dates shall be contractually agreed between the main association and the fund.
(15) The carrier conference has to decide, with binding effect within the meaning of section 31 (6), to which parts the transfers pursuant to section 149 (3) are to be provisionally applied by the individual social insurance institutions. In addition, the decision of the carrier conference shall specify the level of the advance payments and the dates of maturity of the payments. The final calculation of the transfer amounts to be paid to the individual social insurance institutions shall take place in the respective year until 30 November of the following year, taking into account the use of the services in accordance with section 149 (3). The resulting difference amounts shall be offset immediately between the social security institutions.
(16) The national health funds of the Länder of Lower Austria, Upper Austria, Salzburg and Tyrol are received annually from the funds referred to in subsection 3 (3) (3) and (4) in millions of euros each year:
| in the year |
2005 |
2006 |
2007 |
2008 |
| Lower Austria |
0.00 |
1.00 |
1.50 |
1.50 |
| Upper Austria |
2.00 |
2.50 |
3.25 |
3.25 |
| Salzburg |
2.00 |
2.50 |
3.25 |
3.25 |
| Tyrol |
10,00 |
12.00 |
14,00 |
14,00 |
| Half of these claims are to be transferred in each case half of the funds referred to in paragraph 3 Z 3 and half of the funds referred to in paragraph 3 Z 4, in respect of the appropriations in accordance with paragraph 3 Z 3 in 2005 in nine and in the years 2006 to 2008 respectively in twelve equal monthly amounts, in the case of the funds referred to in paragraph 3, Z 4, in each case in the case of the transfer of the annual amount. |
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(17) The amount of the revenue to be taken into account in accordance with paragraph 4a and 5 of contributions in accordance with Section 27a (3) KAKuG shall be based first on the basis of the data of previous years estimated by the main association. The National Health Fund shall announce the amount of the previous year's revenue from these contributions by 31 March 2006, for the first time by 31 March 2006, to the Main Association. The compensation fund for the financing of hospitals shall carry out the final settlement of the funds, subject to the timely notification of the notifications from all the State Health Funds, by 30 June of each year at the latest, and the To pay differences at the next maturities, respectively "
18. In § 472a Para. 2 in the version of the Federal Law BGBl. I Nr.106/2004 is the expression "7,9%" by the expression "8%" , the expression "4.35 vH" by the expression "4.4%" and the expression "3.55 vH" by the expression "3.6%" replaced.
19. In § 474, paragraph 1, as amended by the Federal Law BGBl. I Nr.145/2003 shall be the expression of: "6,8 vH" in each case by the expression "6.9%" replaced.
20. In § 479d paragraph 2 Z 1, the expression "5.5 vH" by the expression "5.6%" , the expression "3.15 vH" by the expression "3.20%" and the expression "2.35 vH" by the expression "2.4%" replaced.
21. In § 479d para. 2 Z 2, the expression "5.75 vH" by the expression "5.85%" , the expression "3.4 vH" by the expression "3.45%" and the expression "2.35 vH" by the expression "2.4%" replaced.
(21a) The following paragraph 7 is added to § 545:
" (7) With the enforcement of § 447a (7) in the version of the Federal Law BGBl. I n ° 156/2004 is entrusted to the Federal Minister of Finance. "
22. § 619 is added to the following § 620 together with the heading:
" Final provisions on Art. 3 of the Federal Law BGBl. I No 156/2004
§ 620. (1) § § 137 (2a), (4) and (6), 447a (1), (3), (7) and (8), 447f (together with the title) and 545 (7) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 156/2004 shall enter into force 1. Jänner 2005 in force.
(2) § § 51 paragraph 1 Z 1 lit. a to f, 51 para. 3 Z 1 lit. a and b, 73 para. 1 Z 1 and 2, para. 2 and 4, 472a para. 2, 474 para. 1, 479d para. 2 Z 1 and 2 in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. With the expiry of 31 December 2008, the above-mentioned provisions shall enter into force again in the version as amended on 31 December 2004.
(3) There shall be no force:
| 1. |
at the end of 31 December 2004, the fourth and fifth sentences of Sections 31 (5) (13a) and 136 (3) of the fourth sentence; |
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| 2. |
with expiry of 31 December 2008 § 545 (7). " |
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Article 4
Amendment of the Industrial Social Insurance Act
The Industrial Social Security Act, BGBl. No 560/1978, as last amended by the Federal Law BGBl. I n ° 142/2004, is amended as follows:
1. § 14f (1) (1) (1), the expression "8,4%" by the expression "8.5%" replaced.
2. In § 14f (1) Z 2, the expression "8,4%" by the expression "8.5%" and the expression "6,3%" by the expression "6,4%" replaced.
3. In § 14f (1) Z 3, the term " "6,3%" by the expression "6,4%" replaced.
4. In § 27 (1) (1) (1), the expression "8,4%" by the expression "8.5%" replaced.
5. In § 29 (1) the expression "4.75%" by the expression "4.85%" replaced.
6. In § 29 (2), the expression "203%" by the expression "201%" replaced.
§ 92 (3) fourth and fifth sentences are repealed.
8. In accordance with § 93 (2), the following paragraph 2a is inserted:
" (2a) The costs of eyewear and contact lenses shall be borne by the insurance institution only if they are higher than 60% of the maximum contribution basis (Section 108 (3) of the ASVG); in the case of benefits for relatives pursuant to § 83 (2) (2) (2) to (6) and (4) (4), the costs of eyewear and contact lenses are not covered by the insurance , The cost share (§ 86) to be carried by the insured/insured person (§ 86) shall be at least 60% of this maximum contribution basis (20% of this basis for benefits for relatives pursuant to Section 83 (2) (2) (2) to (6) and (4)). The costs for three-strength lenses (gliding and trifocal lenses) will not be taken over. "
9. In § 93 (4), after the expression "pursuant to paragraph 2" the expression "and 2a" inserted.
9a. The following sentence is added to section 93 (9):
"The service life shall not be less than three years for spectacles."
10. In § 307, the following § 308 and heading is added:
" Final provisions on Art. 4 of the Federal Law BGBl. I No 156/2004
§ 308. (1) § 93 (2a), (4) and (9) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force.
(2) § § 14f (1) Z 1 to 3, 27 (1) (1) Z 1, 29 (1) and 2 (2) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. With the expiry of 31 December 2008, the above-mentioned provisions shall enter into force again in the version as amended on 31 December 2004.
(3) Section 92 (3) of the fourth and fifth sentences shall expire at the end of 31 December 2004. "
Article 5
Amendment of the Farmers-Social Security Act
The farmers social security law, BGBl. N ° 559/1978, as last amended by the Federal Law BGBl. I n ° 142/2004, is amended as follows:
1. In § 24 (1) the expression "6,8%" by the expression "6.9%" replaced.
2. In § 26 (1) the expression "4.75%" by the expression "4.85%" replaced.
3. In § 26 (2), the expression "403%" by the expression "397%" replaced.
4. § 86 (3) fourth and fifth sentences are repealed.
5. In accordance with Section 87 (2), the following paragraph 2a is inserted:
" (2a) The costs of eyewear and contact lenses shall be borne by the insurance institution only if they are higher than 60% of the maximum contribution basis (Section 108 (3) of the ASVG); in the case of benefits for relatives pursuant to § 78 (2) (2) (2) to (6) and (4) (4), the costs of eyewear and contact lenses are not covered by the insurance , The cost share (§ 80) to be carried by the insured/insured person (§ 80) shall be at least 60% of this maximum contribution basis (20% of this basis for benefits for relatives pursuant to Section 78 (2) (2) (2) to (6) and (4)). The costs for three-strength lenses (gliding and trifocal lenses) will not be taken over. "
6. In § 87 (4), after the expression "pursuant to paragraph 2" the expression "and 2a" inserted.
6a. The following sentence is added to Article 87 (6):
"The service life shall not be less than three years for spectacles."
7. In § 296, the following § 297 shall be added together with the heading:
" Final provisions on Art. 5 of the Federal Law BGBl. I No 156/2004
§ 297. (1) § 87 (2a), (4) and (6) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force.
(2) § § 24 (1) and 26 (1) and (2) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. With the expiry of 31 December 2008, the above-mentioned provisions shall enter into force again in the version as amended on 31 December 2004.
(3) Section 86 (3) of the fourth and fifth sentences shall expire at the end of 31 December 2004. "
Article 6
Amendment of the Staff Regulations-Health and Accident Insurance Act
The Civil And Accident Insurance Act, BGBl. No 200/1967, as last amended by the Federal Law BGBl. I n ° 145/2003, shall be amended as follows:
1. In § 20 (1), the term " "6.6%" by the expression "6.7%" replaced.
2. In § 22 (1) the expression "3,7 vH" by the expression "3.75%" and the expression "2,9 vH" by the expression "2.95%" replaced.
Section 64 (3) of the fourth and fifth sentences are repealed.
4. According to Section 65 (2), the following paragraph 2a is inserted:
" (2a) The costs of eyewear and contact lenses shall be borne by the insurance institution only if they are higher than 60% of the maximum contribution basis (Section 108 (3) of the ASVG); in the case of benefits for relatives pursuant to § 56 (2) (2) (2) to (6) and (3) Paragraph 2. 10% of the costs, rounded to cents, but at least 60% of the maximum contribution basis (20% of this basis for benefits for relatives under § 56 (2) (2) to (6) and (3)) shall be borne by the insured person/insured person. The costs for three-strength lenses (gliding and trifocal lenses) will not be taken over. "
4a. In § 65 (4), after the expression "pursuant to paragraph 2" the expression "and 2a in each case" inserted.
4b. The following sentence shall be added to section 65 (9):
"The service life shall not be less than three years for spectacles."
5. The following § 211, together with the title, is added to Section 210:
" Final provisions on Art. 6 of the Federal Law BGBl. I No 156/2004
§ 211. (1) § 65 (2a), (4) and (9) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force.
(2) § § 20 (1) and 22 (1) in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. With the expiry of 31 December 2008, the above-mentioned provisions shall enter into force again in the version as amended on 31 December 2004.
(3) Section 64 (3) of the fourth and fifth sentences shall expire at the end of 31 December 2004.
(4) In the year 2005 for insured persons according to § 1 (1) (1) Z 7, 12 and 14 lit. B
| 1. |
by way of derogation from Article 20 (1), the percentage is 6.65, where, by way of derogation from § 22, the insured person shall be responsible for 3.7% of the insured person/insured person and 2.95% for the service provider, and |
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| 2. |
by way of derogation from Article 20 (2), the percentage 0.3, |
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| if the insurance obligation in accordance with Section 1 (1) (1) Z 7, 12 or 14 lit. b in 2004, and according to § § 41 (2) or 41a of the Pension Act 1965, or corresponding legislation, no adjustment and therefore no increase in the basis of contributions has been made. " |
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Article 7
Amendment of the 1977 Unemployment Insurance Act
The Unemployment Insurance Act 1977, BGBl. N ° 609, as last amended by the Federal Act BGBl. I n ° 142/2004, is amended as follows:
(1) The following paragraph 6 is added to § 32:
" (6) By way of derogation from paragraph 1, the contribution to health insurance in the years 2005 to 2008 shall be 7.5 vH of the judge's sentence in accordance with § 293 para. 1 lit. a sublit. bb ASVG. "
(2) The following paragraph 5 is added to § 42:
"(5) By way of derogation from paragraph 1, the sickness insurance contribution in the years 2005 to 2008 shall be 7.5 vH of the related benefit."
(3) The following paragraph 83 is added to § 79:
" (83) § 32 (6) and § 42 (5) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in Kraft. "
(4) The following paragraph 12 is added to § 80:
" (12) § 32 (6) and § 42 (5) in the version of the Federal Law BGBl. I n ° 156/2004 shall expire on 31 December 2008. '
Article 8
Amendment of the Special Support Act
The Special Support Act, BGBl. No. 642/1973, as last amended by the Federal Law BGBl. I n ° 136/2004, shall be amended as follows:
1 To The Art. In Article 7, the following paragraph 4 is added:
"(4) By way of derogation from paragraph 1 Z 2, the contribution to health insurance in the years 2005 to 2008 shall be 7.5 vH."
(2) The following paragraph 18 is added to Article V:
" (18) § 7 (4) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. "
Article 9
Amendment of the Army Supply Act
The Army Supply Act, BGBl. No 27/1964, as last amended by the Federal Law BGBl. I No 150/2002, is amended as follows:
1. In § 53 (1), the term " "3.75 vH" by the expression "3.85 vH" replaced.
(2) The following paragraph 11 is added to § 99:
" (11) § 53 (1) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. At the end of 31 December 2008, the said provision shall again enter into force in the version as amended on 31 December 2004. "
Article 10
Amendment of the War sacrificial Supply Act 1957
The War Sacrifice Supply Act 1957, BGBl. No 152/1957, as last amended by the Federal Law BGBl. I No 150/2002, is amended as follows:
1. In § 74 (1), the term " "3.75 vH" by the expression "3.85 vH" replaced.
2. The following paragraph 9 is added to § 115:
" (9) § 74 (1) in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in force and with expiry of 31 December 2008. At the end of 31 December 2008, the said provision shall again enter into force in the version as amended on 31 December 2004. "
Article 11
Amendment of the Federal Act on hospitals and health care institutions
Federal law on hospitals and health care institutions, BGBl. No 1/1957, as last amended by BGBl. I n ° 35/2004, shall be amended as follows:
1. § 27a reads (Policy determination) :
" § 27a. (1) Social-insured pests of the general fee class, for whose administration in kind, either LKF fee rates by the State Health Fund or fee rates in total by a institution of the social security system , the institution of the hospital shall be responsible for raising a fee of 3.63 euros per day of food. This contribution may be raised in each calendar year for a maximum of 28 calendar days per item of care. In any case, persons who have already made a contribution to their costs in accordance with other federal regulations are responsible for the maintenance of costs in the case of maternity, in case of illness in connection with motherhood, or as a consequence of the descent, as well as those persons for which special social protection needs to be provided, with the family, income and property conditions as well as the nature and duration of the illness. shall be considered.
(2) The national legislation is authorized to increase the contribution referred to in paragraph 1 above for the period 2005 to 2008, including 2008, to the extent that the sum of all the cost contributions according to para. 1 to 6 amounts to a maximum of ten euros.
(3) In addition to the contribution to the costs referred to in paragraph 1, the general fee class, for whose maintenance of the state of the state as a benefit either LKF fee rates by the State Health Fund or fee rates in total, is of the general fee class for the administration of the costs of the general fee class be carried by a social insurance institution to raise a contribution of EUR 1.45 per person's day of care by the institution of the sickness fund for the State Health Fund. This contribution may be raised in each calendar year for a maximum of 28 calendar days per item of care. In any case, persons who have already made a contribution to the costs in accordance with other federal regulations are responsible for the administration of the administration in the case of maternity, in the event of illness in connection with motherhood, or as a result of a contribution to the costs of the child. As a consequence of the descent, as well as excluding those persons for which special social protection needs are given, taking into account the family, income and property conditions as well as the type and duration of the illness .
(4) The contribution of the costs referred to in paragraph 1 in conjunction with paragraph 2 shall be reduced or increased annually to the extent of the change in the 1986 consumer price index or of the consumer price index published by the Austrian statistical central office. against the date of the entry into force of the Federal Law, BGBl. No 282/1988. In so far as the national legislation makes use of the possibility of increasing the contribution of costs in accordance with paragraph 2, to the extent that, for the year 2005, the sum of all contributions under para. 1 to 6, taking into account the valorisation, ten euros , this is the first to be carried out for 2006.
(5) In addition to the contribution to the costs referred to in paragraph 1 and to the contribution provided for in paragraph 3, a contribution of EUR 0.73 is to be raised by social insured persons of the general fee class and of the special-class Pfleglingen. This contribution may be raised in each calendar year for a maximum of 28 calendar days per item of care. In any case, persons for which, apart from the special class fee in accordance with § 27 (4) (1) (1), a contribution to the costs is already being made in accordance with other federal regulations, the administration of the state in the case of maternity, in the case of maternity, shall be subject to the obligation to pay contributions. In the event of illness in connection with motherhood or as a consequence of the demise, as well as those persons for which special social protection needs are given, with the family, income and The nature and duration of the disease must be taken into account.
(6) The contribution referred to in paragraph 5 shall be raised by the institutions of the hospitals and shall be paid for compensation for damage caused by the treatment in these hospitals and in respect of which the liability of the legal entity is not clearly established. is made available. "
2. In accordance with § 65 (5), the following paragraph 6 is added:
" (6) The exercise of the rights of the federal government pursuant to Art. 15 sec. 8 B-VG with regard to § 27a in the version of the Federal Law BGBl. I n ° 156/2004 is available to the Federal Minister for Health and Women. "
Article 12
Amendment of the Tobacco Control Act 1995
The Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:
1. § 4 (1) Z 1 reads:
| " 1. |
for cigarettes, 43% of the retail selling price (§ 5) and an amount rounded up to two compounding points per 1000 units of 15.7% of the retail selling price of the cigarettes of the best-selling price category as referred to in paragraph 3. " |
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2. In accordance with § 44f, the following § 44g is added:
" § 44g. § 4 paragraph 1 Z 1 in the version of the Federal Law BGBl. I n ° 156/2004 shall enter into force 1. Jänner 2005 in Kraft. "
Fischer
Bowl
