Bundesgesetz vom 15. Dezember 1950, womit die Bestimmungen über die Einhebung eines Wohnhaus-Wiederaufbaubeitrages vom Einkommen und über den Besatzungskostenbeitrag vom Einkommen abgeändert werden.
Der Nationalrat hat beschlossen:
Artikel I.
Der Besatzungskostenbeitrag vom Einkommen für die Jahre 1950 und 1951 auf Grund der Bundesgesetze vom 8. März 1950, BGBl. Nr. 99
(Besatzungskostendeckungsgesetz 1950), und vom 22. November 1950, BGBl. Nr. 245, betreffend Maßnahmen zur Sicherung der Bedeckung der Besatzungskosten für das Jahr 1951
(Besatzungskostendeckungsgesetz 1951), wird mit Wirkung vom 1. Jänner 1951 von 15 v. H.
auf 10 v. H. herabgesetzt.
Artikel II.
Der auf Grund des Bundesgesetzes vom 14. Juli 1950, BGBL Nr. 175, zu erhebende Wohnhaus-Wiederaufbaubeitrag vom Einkommen wird mit Wirkung vom 1. Jänner 1951 von 5 v. H. auf 10 v. H. erhöht.
Artikel III.
§ 7 des Besatzungskostendeckungsgesetzes 1951, BGBl. Nr. 245/1950, hat zu lauten:
„§ 7. Der Besatzungskostenbeitrag vom Einkommen wird gemeinsam mit dem nach dem Bundesgesetz vom 14. Juli 1950, BGBl. Nr. 175,
in der Fassung des Bundesgesetzes vom 15. Dezember 1950, BGBl. Nr. 25/1951, im Kalenderjahre 1951 zu erhebenden Wohnhaus-Wiederaufbaubeitrag vom Einkommen erhoben, ohne daß es einer gesonderten Festsetzung oder einer besonderen Trennung und Kenntlichmachung der im Abzugswege eingehobenen Beiträge bedarf.
An Stelle der vorgesehenen gesonderten Erfassung und Abführung der im Kalenderjahre 1951 eingehobenen Wohnhaus-Wiederaufbaubeiträge vom Einkommen tritt die Verpflichtung des Bundes, die Hälfte des ab 1. Jänner 1951 Katsächlich erzielten Aufkommens an Besatzungskostenbeiträgen vom Einkommen und an Wohnhaus-Wiederaufbaubeiträgen vom Einkommen, gleichgültig für welche Zeiträume diese Beiträge entrichtet wurden, in vier Teilbeträgen an den...
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