Bundesgesetz vom 24. November 1972, mit dem das Katastrophenfondsgesetz neuerlich geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Katastrophenfondsgesetz, BGBl. Nr. 207/
1966, in der Fassung der Bundesgesetze BGBl.
Nr. 369/1970 und 310/1971, wird wie folgt geändert:
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Im § 1 Abs. 1 tritt mit Wirksamkeit ab 1. Jänner 1973 jeweils an die Stelle der Bezeichnung
„Artikel II FAG." die Bezeichnung „Artikel III FAG.".
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§ 2 Abs. 1 hat mit Wirksamkeit ab 1. Jänner 1973 wie folgt zu lauten:
„(1) Die Mittel des Fonds werden durch Anteile am Aufkommen an Einkommensteuer und Körperschaftsteuer sowie durch den Beitrag vom Vermögen im Sinne der §§ 5 und 9 aufgebracht.
Die Anteile am Aufkommen an Einkommensteuer und Körperschaftsteuer betragen 2•29 v. H.
des Aufkommens der veranlagten oder im Abzugswege eingehobenen Einkommensteuer und Körperschaftsteuer. Die Überweisung der Anteile an den Fonds hat in der Zeit vom 1. Jänner 1973
bis 31. Jänner 1975 unabhängig davon, welcher Zeitraum der Abgabeneurhebung zugrunde liegt,
von den Gesamteingängen an Einkommensteuer und Körperschaftsteuer einschließlich der für die Zeit vor dem 1. Jänner 1973 erhobenen Beiträge und der Sonderabgabe vom Einkommen jeweils monatlich zu erfolgen. Die
Überweisung des Beitrages vom Vermögen an den Fonds hat in der Zeit vom 1. Jänner 1973 bis 31. Jänner 1974 unabhängig davon,
welcher Zeitraum der Abgabenerhebung zugrunde liegt, mit 1•96 v. H. der Gesamteingänge an Vermögensteuer einschließlich des für die Zeit vor dem 1. Jänner 1973 erhobenen Beitrages vom Vermögen und der Sonderabgabe vom Vermögen jeweils monatlich zu erfolgen. Der Beitrag...
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