Regulation implementing Section 5 (3) of the Finance Management Act

Unofficial table of contents

FVG1971§5Abs3DV

Date of completion: 19.12.1995

Full quote:

" Regulation implementing Section 5 (3) of the Finance Management Act of 19 December 1995 (BGBl. 2086), as last amended by Article 4 (18) of the Law of 22 September 2005 (BGBl). 2809). "

Status:

Last amended by Art. 4 Abs. 18 G v. 22.9.2005 I 2809

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Footnote

(+ + + Text evidence from: 1.1.1996 + + +) Unofficial table of contents

Input formula

Pursuant to Section 5 (3) of the Finance Management Act, which is defined by Article 3 of the Law of 11. October 1995 (BGBl. I p. 1250), the Federal Ministry of Finance is responsible for: Unofficial table of contents

§ 1 Billing by the Federal Central Office for Taxes

The co-financing shares of the Länder and municipalities in the tax allowances paid out by the family coffers in the implementation of the family performance compensation pursuant to § 5 (1) No. 11 of the Finance Management Act in the sense of § 31 of the Income tax law is to be deducted monthly between the Federal Government and the Länder by the Federal Central Office for Taxes. Unofficial table of contents

§ 2 Country-by-country breakdown of country and municipal shares

The basis for the country-by-country division of the country and municipal shares in the tax allowances granted is one from the Federal Employment Agency to the Federal Central Office for Taxes, each to the third working day after the end of a calendar month A country-by-country list of tax allowances paid out in the previous month by the family coffers. In this case, the return flows of paid tax allowances for the month of receipt of payment must also be recorded. In the case of allocation by country, the creditor's place of residence shall be subject to tax compensation. The Federal Central Office for Taxation is responsible for leading the country's Supreme Finance Authorities to the 10. of the month a monthly statement of the refund of each country, including its municipalities. Unofficial table of contents

§ 3 Refunding by the Länder

The amounts of the refund of each country, including its municipalities, as determined in accordance with § 2, are from the countries up to the 15th. of the month following the payment month to the Bundeskasse Bonn in favour of the payroll tax title. The abatation pursuant to § 5 (3) sentence 4 of the Finance Management Act for the month of December must be made on the same payment path until 15 December. Unofficial table of contents

§ 4 Entry into force

This Regulation shall enter into force on 1 January 1996. Unofficial table of contents

Final formula

The Federal Council has agreed.