Source: https://www.global-regulation.com/translation/austria/2994883/change-of-the-fiscal-equalization-act-of-2008%252c-health-and-social-aid-act%252c-federal-law-1993-amends-the-financial-balancing-act%252c-of-finanzausgleic.html
Timestamp: 2019-04-23 10:28:47+00:00

Document:
1. in the title of the Federal Act, in article 4, paragraph 8, first sentence, Nos. 2 and 1, is second and third sentences in article 21, paragraph 1 in article 24, paragraph 3 and article 25, paragraph 1 each year "2014" replaced with "2016".
a. after the entry "§ 4. replacement of salary costs for the country and religion teacher" the entry "section 4a. Inserted bearing the overspending for appeals against return decisions".
(b). The entry "§ 13 surcharge levies" by "§ 13a. Surcharge levies"replaced.
c. the entry "§ 20 para 3: financial allocation to statutory cities without federal police authorities" by "§ 20 para 3: financial allocation to statutory cities for tasks as security authority of first instance" replaced.
"§ 23 paragraph 4 to 4B: purpose grant - childcare and linguistic early intervention § 23 paragraph 4 c: purpose grant for housing promotion" 3. In article 4, paragraph 1 Nos. 1 and 7 paragraph last sentence and section 24 para 10 is no. 2, no. 4 and no. 6 the term "Federal Minister for education, art and culture" respectively replaced by the designation "Federal Minister for education and women".
4. in article 4, paragraph 3, the phrase "in the area of educational and training academies, as well as the educational institutions" is replaced by the phrase "in the field of teacher education".
5. in article 5, article 11, paragraph 1, second sentence, and § 21 para 1 Z 1 the bracket expression (§ 9 section 7 No. 5 lit. b sublit. BD) "."
"(1) off by the year 2015 the income of community Federal duties listed in § 8 paragraph 1 be shared except the game Bank levy between the Federal, the State (Vienna as a country) and the municipalities (municipality of Vienna) in the following percentage ratio:"
Duties with uniform keys are Liechtenstein about the cooperation in the field of taxation, capital taxes, the tobacco tax, the electricity tax, providing natural gas, the coal tax the income tax, the corporation tax, the sales tax, the one-time payments in accordance with the agreement between the Swiss Confederation and the Republic of Austria on cooperation in the fields of taxation and financial market, as well as in accordance with the agreement between the Republic of Austria and the Principality of ", the beer tax, the sparkling wine tax, the intermediate product tax, the alcohol tax, fuel taxes, the inheritance and gift tax, the Foundation input tax, the levy, the air tax, the car tax, the insurance tax, the standard consumption tax, the motor-related insurance tax, the registration charge and art promotion contribution."
"(6a) the shares of the countries on the sales tax be 2015 before the country distribution in the years 2012-2014 to EUR 20 million per year and in the years and 2016 to 10.0 million euro annually increases at the expense of the shares of the Federal Government."
"5 from the year 2015 when the levies with uniform keys (§ 9 para 1) with the exception of compensation for the abolition of self ownership (section 24 para 6) (and the attributable to the countries share of the inheritance and gift tax: a) countries"
Income shares of the countries on the VAT, 1 780 500 000 euro from the according to the number of people for circulating funds be removed and added the fix key to distributing funds.
The first half-year installment will be transferred for the first time in the following on the start of construction of the bypass of Feldkirch-South transfer of advances on the income shares. The remaining seven half-year rates are respectively transferred at intervals of six months. A later - even after 2016 remote - start of construction the claim of the land Vorarlberg on the preferential share of 39.97 million euros is not affected by."
"(10) the graduated population key is formed from the year 2015 as follows:"
multiplied. A further amount to municipalities, whose population is, in the area between 9 000 and 10 000, 18 000 to 20 000, or between 45 000 and 50 000 cities with its own Statute but only for those whose population is, in the area between 45 000 and 50 000 will count towards these amounts. This is population 110/201, with the other municipalities in 3 1/3 to municipalities up to 10 000 multiplied with the number of the number of inhabitants exceeds the lower limit of the range. The country collected of the respondent municipality numbers is the graded population of countries."
10 paragraph 11 deleted § 9.
11. in article 11, paragraph 2, subpara 2 lit. b, second sentence, shall be replaced "to apply" with the word "applicable".
12. in article 11, paragraph 3, first sentence, is the bracket expression (§ 9 para. 10 and 11) through the bracket expression "(§ 9 Abs. 10)" replaced.
"The citations of the fiscal equalization Act 2008 in this paragraph refer to the version of Federal Law Gazette I no. 103/2007."
14. in section 11 paragraph 7a penultimate sentence is replaced the phrase "Difference between the population figures" by the phrase "The difference between the number of inhabitants".
15. in article 23, paragraph 2, the quote is "§ 9 section 7 No. 5 lit. a sublit. from"by the quote"§ 9 section 7 No. 6 lit. a"replaced.
"(4a) the Federal Government granted to the countries for the expansion of childcare provision purpose grants in the following amount: 1. in the year 2011: 10 million euro;"
4. in 2016 and 2017 years: 52.5 million euros annually.
Prerequisite for the granting of purpose grants is the existence of an agreement in accordance with article 15a B-VG between the Federal Government and the countries on the strengthening of institutional childcare provision, about the practical use of purpose grants and therefor. This agreement for one or several countries in one calendar year in force, will their share on the purpose of grant of the Federal Government in the ratio of their shares on the distribution key increases for the other countries.
2. in the kindergarten years 2015/2016-2017/2018: 20 million euros per year of kindergarten.
Prerequisite for the granting of purpose grants is the existence of an agreement in accordance with article 15a B-VG between the Federal and the State about the mandatory early remedial language training and the promotion of the level of development in institutional childcare facilities, the allocation of resources on the countries, the practical use of purpose grants and therefor."
"(1h) § 9 para 1, para 7 Z 5 to 7 and paragraph 10, article 11, para. 3 and § 23 para 2 as amended by Federal Law Gazette I no. 17/2015 come with 1 January 2015 in force." § 9 para 11 and § 24 para 7 occur at the end of 31 December 2014 override."
18. in article 24, paragraph 6 and paragraph 10 Z 5, 6a Z and Z 8 replaces the term "Federal Minister for health, family and youth" respectively the designation "Federal Minister for family and youth".
19. in section 24 para 10 Z-5 and Z 6a is replaced the term "Chancellor" by the designation "Federal Minister for education and women".
20. in section 24 para 10, Z 6a is replaced by the designation "Federal Minister for family and youth" the designation "Federal Ministry of economy, family and youth".
21. in section 24 para 10 Z 6B is replaced the designation "Federal Minister for internal affairs" by the designation "Federal Minister for Europe, integration and appearance".
22. in section 24 para 10, Z 9 is replaced by the designation "Federal Minister for health" the designation "Federal Minister for health, family and youth".
23. in article 24, paragraph 6, the quote is "§ 9 section 7 No. 5 lit. a sublit. AC and lit. b sublit. BD"by the quote" § 9 section 7 Z 5 "replaced.
24 paragraph 7 eliminates § 24.
In section 2, paragraph 2, the phrase "31 December 2014" is replaced by "31 December 2016".
Article II No. 2 of the Federal law, with the 1993 changes the financial balancing act, BGBl. No. 959/1993, occurs at the end of 31 December 2014 override.
"Residual inputs received after the expiry of the 30 November 2014 on trade tax fall to the Federal Government."
In § 32 paragraph 6, the year is replaced by the date "2014" "2015".
"The cities with its own statute (including Vienna) as well as the towns of Leoben and Schwechat, a lump is likely to the issue of free travel documents and residence permits, for the cities with its own statute 0.12 euro per year per inhabitant, and the towns of Leoben and Schwechat 0.20 euro per year per inhabitant (§ 9 para 9 of the fiscal equalization Act of 2008, BGBl. I no. 103/2007, in the currently valid version) is."
"(35) § 35 paragraph 6 the last sentence as amended by Federal Law Gazette I no. 17/2015 1 January 2014 into force."

References: § 23
 § 21
 § 8
 § 9
 § 9
 § 23
 § 9
 § 24
 § 9
 § 24
 § 32
 § 35