Regulation implementing Section 5 (2) of the Finance Management Act

Unofficial table of contents

FVG§5Abs2DV 1977

Date of completion: 22.08.1977

Full quote:

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

Status:

Last amended by Art. 2 V v. 2.12.2011 I 2416

For more details, please refer to the menu under Notes

Footnote

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

  

Unofficial table of contents

Input formula

Pursuant to Section 5 (2) of the Finance Management Act, as amended by Article 5 of the Financial Adaptation Act of 30 August 1971 (BGBl. 1426), as last amended by Article 1 of the Introductory Act to the Tax Code of 14 December 1976 (BGBl. 3341), is ordered with the consent of the Federal Council: Unofficial table of contents

§ 1 reckoning of the tax refunds, the tax allowances and the capital gains tax collected on the occasion of the remuneration of corporation tax between the Federal Government and the Länder

(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 section 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 Management Companies in the version of the notice of 14 January 1970 (BGBl. 127), as last amended by Article 2 of the Introductory Act on the Corporation Tax Reform Act of 6 September 1976 (BGBl I). 2641), tax allowances and tax refunds, and

3.

(dropped)

(2) At the end of each month, the Federal Central Office for Taxes shall pay the shares of the individual countries in these tax refunds and tax allowances, separately by tax or tax collection, and on the occasion of the Remuneration of corporation tax collected on capital gains tax. Unofficial table of contents

Section 2 Breakdown of the share of the shares in the tax refunds, the tax allowances and the capital gains tax collected on the occasion of the remuneration of corporation tax

(1) The relevant revenue for the distribution of the shares of the Länder, including the municipalities, in the tax refunds and tax allowances implemented by the Federal Central Office for Taxes in accordance with § 1, on the basis of § 44b (6) sentence 1 to 3 of the Income Tax Act as well as the capital gains tax collected by the Federal Central Office for Taxes on the occasion of the remuneration of corporation tax on the individual countries pursuant to § 5 (2) sentence 3 of the Act are the respective tax receipts of the previous year pursuant to Section 7 (1) of the Act on the Financial compensation between the Federal Government and the Länder in the version valid in each case, taking into account the dismembering parts in accordance with the Cutting Act in the respective valid version, but without taking into account the provisions of Section 44b (6) sentence 1 to 3 of the Income Tax Act reimbursed capital income tax. (2) As long as the year-on-year figure for the allocation to the countries is not yet established, the accounts are to be carried out on a provisional basis 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. Unofficial table of contents

§ 3 Revenue tax refunds made by the Federal Central Office for Taxes

The reimbursements of sales tax carried out by the Federal Central Office for Taxes are made by the revenue from the sales tax administered by the federal financial authorities before its distribution to the federal government and the Länder. Unofficial table of contents

§ 4 Berlin-clause

This Regulation shall also apply in the Land of Berlin in accordance with Section 14 of the Third Transfer Act in conjunction with Section 23 of the Finance Management Act. Unofficial table of contents

§ 5 Entry into force

This Regulation shall enter into force with effect from 1 January 1977. Unofficial table of contents

Final formula

The Federal Minister for Finance