Regulation On The Implementation Of Article 5 Para. 2 Of The Financial Administration Act

Original Language Title: Regulation on the implementation of § 5 para. 2 of the Financial Administration Act

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Regulation implementing § 5 para. 2 of the Finance Administration Act

Non-official table of contents

FVG§5Abs2DV 1977

Date of completion: 22.08.1977

Full quote:

" Regulation implementing § 5 Section 2 of the Finance Management Act of 22. August 1977 (BGBl. 1678), which was last amended by Article 2 of the Regulation of 2. December 2011 (BGBl. I p. 2416) "

:Last modified by Art. 2 V v. 2.12.2011 I 2416

See Notes

Footnote

(+ + + Text evidence from: 1.1.1977 + + +)

for more details on the stand specification. name="BJNR016780977BJNE000100311 " />Non-Official Table of Contents

Input Formula

Based on Section 5 (2) of the Finance Management Act, as amended by Article 5 of the Financial Adaptation Act of 30 June August 1971 (BGBl. 1426), as last amended by Article 1 of the Introductory Act to the Tax Code of 14 June 2008. December 1976 (BGBl. 3341), is assigned with the consent of the Federal Council: Non-official table of contents

§ 1 Accounting of the tax refunds, the tax allowances and the Capital income tax collected on the occasion of the remuneration of corporation tax between the Federal Government and the

(1) Between the Federal Government and the Länder are to be deducted monthly by the Federal Central Office for Taxes
1.
the tax refunds pursuant to § 5 (1) of the Act, subject to § 3 of this Regulation,
2.
according to § § 36b, 36c, 44b and 44c of the Income Tax Act and in accordance with § § 38, 49 of the Law on Capital Investment Companies as amended by the German Income Tax Act. Notice of 14. January 1970 (BGBl. 127), as last amended by Article 2 of the Introductory Act on the Law on the Law of the Corporation Tax Reform of 6. September 1976 (BGBl. 2641), tax refunds and tax refunds, and
3.
(omitted)
(2) After the end of each month, the Federal Central Office for Taxes the shares of the individual countries in the tax refunds and tax allowances carried out, separately by tax or tax collection, and on the capital gains tax collected on the occasion of the remuneration of corporation tax. Non-official table of contents

§ 2 Distribution of country shares in tax refunds, tax allowances and on the occasion of the remuneration of Corporation tax collected capital gains tax.

(1) Decisive Revenue for the allocation of the shares of the Länder, including the municipalities, to the tax refunds and tax allowances implemented by the Federal Central Office for Taxes in accordance with § 1, on the capital gains tax reimbursed pursuant to § 44b (6) sentences 1 to 3 of the Income Tax Act, as well as on the capital gains tax collected by the Federal Central Office for Taxes on the occasion of the remuneration of corporation tax on the In accordance with Article 5 (2) sentence 3 of the Act, the respective tax receipts of the previous year are in accordance with Article 7 (1) of the Law on the Financial Compensation between the Federal Government and the Länder in the respective valid version, taking into account the However, in accordance with the Law on Decoration in the respective valid version, disbursed parts without taking into account the capital gains tax reimbursed pursuant to section 44b (6), first sentence, sentence 1 to 3 of the Income Tax Act.(2) As long as the year-on-year figure for the allocation to the countries has not yet been determined, the accounts shall be provisionally carried out in accordance with the last known annual tax revenues. The provisional accounts shall be replaced by a definitive one, as soon as the figures for the allocation to the countries of the previous year are available. Non-official table of contents

§ 3 The Federal Central Office for Taxes reimbursed VAT refunds

The Federal Central Office for Taxes Sales tax refunds are made on the basis of the revenue from the sales tax administered by the federal financial authorities before its distribution to the federal government and the Länder. Non-official table of contents

§ 4 Berlin clause

This regulation applies in accordance with § 14 of the Third Transfer Act in conjunction with Section 23 of the German Code of Contents Financial Management Act also in the Land of Berlin. Non-official table of contents

§ 5 Entry into force

This regulation occurs with effect from 1. January 1977 in force. Non-official table of contents

Final formula

The Federal Minister for Finance

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