9. ANNEXES
9.1. THE DUTCH BILL D.D. 1989 WITH TRANSLATION INTO ENGLISH
9.2. THE DUTCH BILL AS MODIFIED D.D. 1992 WITH TRANSLATION INTO ENGLISH
Translation into English
Tweede Kamer der Staten Generaal (parliament)
Session 1991-1992
21 099
Bill from the member of parliament Beckers-de Bruijn, containing regulations with respect to taxpayers who have insuperable conscientious objections against the military destination of tax money (Conscientious Objections to Military Destination of Tax Money Act).
Bill as modified with reference to the advice of the Council of State.
May 6 1992
(....)
Article 1
1. There is a fund, called the Peace Fund. To this fund the substitute payments, mentioned in article 9, first paragraph will be transferred by the Collector of the State Taxes in pursuance of article 66a of the Income Tax Act 1964 (Stb. 1990, 103), article 22b of the Property Tax Act 1964 (Stb. 520) and article 70 of the Succession Act 1956 (Stb. 1984, 546).
2. The Peace Fund gives subsidies on behalf of:
a. research into the causes of international conflicts and the use and consequences of military violence, and research into the possibilities of a nonviolent solution in conflicts;
b. giving support to projects and work which are intended to promote the application of a nonviolent solution to conflicts;
c. research into the situation of the poorest people in the world, and into the relations between underdevelopment, violations of human rights, political tensions, social-economic structures and military expenditure;
d. information in the domains mentioned under a,b en c;
e. actual relief for the poorest people in the world.
3. The Peace Fund is a budget fund in the meaning of article 2 of the Accountability Act.
Article 2
1. The Peace Fund is supervised by our Minister of Defence, subject to the provisions of this law.
2. A surplus or a deficit of the Peace Fund in a year will be brought in favour or in charge of the budget of the fund of the next year.
Article 3
1. There is an Advisory Council which, on request or of the Council's own accord, offers advice to Our Minister of Defence and Our other Ministers as far as they are concerned, with respect to all matters related to this act.
2. The Advisory Council consists of 17 members.
3. The chairperson and the other members are appointed and are releaved of their duties by Order in Council on the proposal of Our Minister of Defence, if necessary after consultation with Our other ministers as far as they are concerned.
4. To be taken into consideration for appointment as a member, a candidate will have to be an expert in the domain on which the Advisory Council offers its advice.
5. The members of the Advisory Council are appointed for a period of five years. Reappointment for a consecutive term is possible only once.
6. The member who has been appointed to replace a member whose term has not expired, shall hold his position for the remainder of his predessor's term.
7. The Advisory Council chooses from its members a vice-chairperson.
8. At the initial formation of the Advisory Council eight members are appointed for a period of three years.
9. Each time after a period of five years, the Advisory Council reports to Our Minister of Defence on the fulfilment of its task. In this report proposals can be made for modifications in task and working method of the Advisory Council.
Article 4
1. The Advisory Council has a secretariat.
2. The Secretary of the Advisory Council is appointed and is releaved of his duties by Order in Council on the proposal of Our Minister of Defence.
3. The other employees of the secretariat are appointed and are releaved of their duties by Our Minister of Defence.
4. Employees of the secretariat cannot be member of the Advisory Council.
Article 5
1. The Advisory Council, under the approval of Our Minister of Defence, shall draw up its own rules concerning its procedure, especially concerning the public character of its meeting.
2. The Advisory Council may establish committees in behalf of its work. The Advisory Council may decide that persons other than members of the Advisory Council, will participate in the work of these committees.
Article 6
The advisory reports of the Council are adopted by the majority of the members. If a member has a dissenting opinion, this fact may be recorded in the advisory report. The member concerned may attach a note of exception to the advisory report.
Article 7
1. An advisory report that is being drawn up on request will be submitted within the period set in the request.
2. If the Advisory Council intends to submit a report of its own accord, it will notify Our Minister of Defence and Our other Ministers, as far as they are concerned, beforehand.
3. The Advisory Council sends Our Minister of Defence a copy of the reports that are submitted to third parties.
Article 8
1. The expenses of the Advisory Council which are approved by Our Minister of Defence will be paid by him.
2. Our Minister of Defence may award an attendance fee to the members of the Advisory Council and its committees. The chairperson and the vice-chairperson may be given a remuneration on a yearly basis, instead of an attendance fee.
3. Travelling and hotel expenses incurred by members of the Advisory Council and its committees are compensated following the rules set out for civil servants.
Article 9
1. The substitute contribution is a portion of:
a. the income tax debt of the taxpayer who has made the request as mentioned in article 66d of the Income Tax Act 1964.
b. the property tax debt of the taxpayer who has made the request as mentioned in article 22b of the Property Tax Act 1964.
c. the succession tax debt of the taxpayer who has made the request as mentioned in article 70 of the Succession Act 1956.
2. The portion mentioned in the first paragraph is fixed each calendar year by the Minister of Finance as a fraction D/R, in which D represents the total of the expenditure according to the bill introduced in the Second Chamber of the parliament to fix Chapter X (Department of Defence) of the budget of the State expenditure for the calendar year, R represents: the total amount of the expenditure according to the bill introduced in the Second Chamber of the Parliament with regard to the total budget of the State for the calendar year, mentioned in article 1, first paragraph, subparagraphs a,b,c and d of the Accountability Act.
This portion is fixed in a full percent in ministerial directives, so that this percentage is rounded off upwards if the first decimal of the percentage is five or more and downwards in the remaining figures.
Article 10
In Chapter VII of the Income Tax Act 1964 after section 2 a section is inserted, reading:
Section 2
Conscientious objections against the military destination of tax money.
Article 66d
1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution, to be transferred to the Peace Fund mentioned in article 1 of the Conscientious Objection to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that Act.
2. If according to article 64 the tax assesment is fixed to nil and clearance of deductions fail to appear, then the inspector fixes the amount of the tax debt for the application of the first paragraph.
3. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections against the military destination of tax money.
4. For the application of the first and second paragraph a loss that has to be cleared according to article 51, second paragraph, with the incomes of the three previous calendar years is not taken into account for the fixing of the tax debt, contrary as far to article 3, second paragraph, with regard to the fixing of the taxable income.
5. For the application of this article the increases according to the general tax regulation act are not considered as tax debt.
6. The inspector decides at the request by formal order after the taxassesment has become final. If the request in reason cannot be considered as a sincere statement the inspector rejects it.
Article 11
In chapter VI of the Property Tax Act 1964 after article 22a an article is inserted, reading:
Article 22b
1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution to be transferred to the peace fund mentioned in article 1 of the Conscientious Objections to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that act.
2. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections to the military destination of tax money.
3. For the application of this article the increases according to the General Tax Regulations Act are not considered as tax debt.
4. The inspector decides at the request by formal order after the tax assesment has become final. If the request in reason cannot be considered as a sincere statement, the inspector rejects it.
Article 12
In Chapter XII of the Succession Act 1956 before article 71 an article is inserted, reading:
Article 70
1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution, to be transferred to the peace fund mentioned in article 1 of the Conscientious Objection to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that act.
2. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections against the military destination of tax money.
3. For the application of this article the increases according to the General Tax Regulations Act are not considered as tax debt.
4. The inspector decides at the request by formal order after the tax assesment has become final. If the request in reason cannot be considered as a sincere statement, the inspector rejects it.
Article 13
By or in virtue of an Order in Council, further provisions relating to the application of this Act can be made.
Article 14
This act takes effect from the first calendar year after the date of publishing in the Staatsblad.
Article 15
This act may be cited as the Conscientious Objections to Military Destination of Tax Money Act.
We order and command, that thus will be published in the Staatsblad, and that all Ministerial Departments, authorities, Boards and Officials concerned, will enforce this accurately.
Given
The Minister of Defence
The Minister of Finance
Article 1
In virtue of this act are established:
1. a Peace Tax Fund, hereafter called "the Fund";
2. a Belgian Institut for Peace and Development projects, hereafter called "the Institute".
Article 2
The heading of Part VI, chapter I, section 5 of the Code of the income taxes is changed as follows: "Section 5, Transfers to the Peace Tax Fund".
Article 3
Article 177 of the Code of the income taxes abolished by the Act of July 15 1966 is reestablished in the following reading:
"Article 177. - Every taxpayer can transfer a portion of his income tax debt to the Peace Tax Fund during the year of income. This transfer is considered as a payment in advance with regard to the professional revenue tax."
Article 4
Article 178 of the same Code, abolished by the same act, is reestablished in the following reading:
"Article 178. - The amount of this transfer to the Peace Tax Fund is restricted however to at most five percent of the tax debt of physical persons with regard to the year of the assesment during which that transfer is made."
Article 5
Article 179 of the same Code, abolished by the same Act, is reestablished in the following reading:
"Article 179. - For the application of the articles 89, 91bis and 129 the transfers to the Peace Tax Fund are considered as equal to payments in advance."
Article 6
The heading of Part VI, Chapter II, section 6 of the Same Code is reestablished as following:
"Section 6. - Transfer to the Peace Tax Fund."
Article 7
Article 202 of the same Code, abolished by the Act of June 25 1973 is reestablished in the following reading:
"Article 202. - Before the clearance of any other payment in advance the amount of the transfer to the Peace Fund mentioned in article 177 is subtracted from the tax. Repayment is not possible."
Article 8
The Fund is a public institute of category A, under the rule of the Act of March 16 1954 concerning the control over some public institutes and of the Act of June 28 1963 to change and supply the Accountability Acts.
The Minister of Finance is charged with the supervision over this Fund.
The Fund does not have an own infrastructure, nor an own administration.
The administration will be carried out by the services of the Minister of Finance and for his account.
Article 9
The institute is a public institute, of category B, under the rule of the Act of March 16 1954 concerning the control over some public institutes and of the Act of June 28 1963 to change and supply the Accountability Acts.
The Prime Minister is charged with the supervision over the Institute.
Article 10
The institute receives all the money of the Fund within two months after the registration.
Article 11
The task of the institute is:
The research and financing of projects of transarmament, that is the nonviolent defence, the conversion from the armament industry, the peace education and in general projects for disarmament and peace in the world.
Article 12
The institute is under the direction of a General Council.
The General Council consists of a Dutchspeaking section and a Frenchspeaking section of sixteen members each.
The Frenchspeaking section consists of:
- 8 members of the Belgian Parliament from the Frenchspeaking linguistic group, according to article 32 bis of the Constitution and article 1, paragraph 2 of the Act of July 3 1971.
Those members are appointed by the Chamber and the Senate together, so that all parties are represented.
- 4 members from one or more organisations for development aid on the recommendation of the Centre National de Coopération et de Développement (National Center for Cooperation and Development).
- 4 members from one or more organisations for peace work, on the recommendation of Concertation, Paix et Développement (Cooperation, Peace and Development).
The Dutchspeaking section consists of:
- 8 members of the Belgian Parliament from the Dutchspeaking linguistic group, according to article 32 bis of the Constitution and article 1, paragraph 2 of the Act of July 3 1971.
Those members are appointed by the Chamber and the Senate together, so that all parties are represented.
- 4 members from one or more organisations for development aid on the recommendation of the Nationaal Centrum voor Ontwikkelings-samenwerking (National Center for Developmentcooperation).
- 4 members from one or more organisations for peace work on the recommendation of the Overlegcentrum voor de Vrede (Center for Peace Consultation).
The representatives from the organisations are appointed by the King.
The term of office of the members of the parliament is the term of their parliamentary mandate, the term of office of the others is four years.
The members of the General Council may not fulfil more than two additional terms.
Article 13
The members of the General Council choose from its members a chairperson for a term of two years, successively from the Dutchspeaking and the Frenchspeaking members.
Article 14
The General Council publishes each year in the three languages of the country a detailed report about the activities of the institute and its financial management.
That report is communicated to the legislatior. It is joined to the budget of the services of the Prime Minister.
The accounts of the Fund are added to the budget of the State.
Article 15
The General Council can institute one or more consultative committees with regard to projects. The members of these project committees are of Belgian or Alien citizenship and are chosen because of their expertness.
Article 16
The General Council performs its duties within the framework of this Act in full independence.
It decides, taking into consideration the available resources and in conformity with the regulations of this act, in full independence about the choice of the projects and fixes the personnel formation.
Article 1
The conscientious objection against military destination of tax money is recognised. A Peace Tax Fund is established, called hereafter "the Fund", relating to the budget of the Minister of the Interior.
The public fund is fed exclusively by the transfers, mentioned in the articles 269 bis as far as 269 quater of the Code of Income Taxes 1992.
Article 2
In the Code of the Income Taxes 1992 in part VI, Chapter I, a section III bis is inserted with the heading "Peace Tax Fund", which consists of the articles 269 bis as far as 269 quater, reading:
"Article 269 bis. - Every taxpayer can give notice of his conscientious objection to the military destination of his taxmoney on the income tax return with respect to the last year, and can give an explanation in an annex.
Article 269 ter. - The collector of the direct taxes transfers a portion of the amount of the tax assessment to the Peace Tax Fund, as soon as the assessment has become final.
Article 269 quater. - The portion of the assessment destined for the Peace Fund is equal to a percentage, to be calculated each year, of the tax debt of the physical persons related to the assessment year connected with the previous income year. The Audit Court calculates each year the percentage which in the last budget year is spent for military defence. This percentage is got by dividing the amount of the military defence expenditure in the previous budget year, as communicated by the Belgian Government to NATO by the total tax revenue of that year.
Article 3
The Fund is a public institute, category B, under the rule of the act of March 16 1954, concerning the control over some public institutes and of the Act of June 28 1963 to change and supply the Accountability Acts, modified by the Act of June 28 1989.
The Minister of the Interior is in charge with the supervision over the Fund.
Article 4
The task of the Fund is the financing of study and education projects with regard to disarmament, nonviolent conflict resolution, nonmilitary defence, conversion from the armament industry, peace education and furtherance of the human rights in the world.
Article 5
The Fund is under the direction of a General Council.
The General Council consists of sixteen Dutchspeaking and sixteen Frenchspeaking members.
The Dutchspeaking members are:
- four senators and four members of the Chamber of Representatives.
- four members presented by the most representative Dutchspeaking nongovernmental peace organisations.
- four members presented by the most representative Dutchspeaking nongovernmental organisations for development cooperation.
The Frenchspeaking members are:
- four senators and four members of the Chamber of Representatives.
- four members presented by the most representative Frenchspeaking nongovernmental peace organisations.
- four members presented by the most representative Frenchspeaking nongovernmental organisations for development cooperation.
The members of parliament are respectively appointed by the Chamber of Representatives and the Senate. Their term of office is equal to their parliamentary mandate.
The other members are appointed by the King, their term of office is four years.
A member of the General Council may not fulfil more than two addtional terms.
Article 6
The members of the General Council choose from its members a chairperson for a term of two years successively from the Dutchspeaking and the Frenchspeaking members.
Article 7
The General Council publishes each year a circumstantial report about its activities and the financial management of the Fund. The report is communicated to the Chamber of Representatives and to the Senate. It is joined to the budget of the Department of the Minister of the Interior.
Article 8
The General Council can institute one or more consultative committees with regard to projects. The members of the project committees are chosen because of their expertness.
Article 9
The General Council decides, taking into account the available resources and in conformity with the regulation of this act, in full independence about the choice of the projects and about the personnel formation of the Fund.
Article 10
The King decides the date on which this act will take effect.
Article 1
1. To further peace and disarmament a Peace Fund is established, as a special fund without legal authority, of the federation with own management and accountability.
2. A Bundestag committee has the control over the expenditure of the resources of the Peace Fund.
Article 2
The tasks of the Peace Fund are to further the following targets and projects and to give these financial support:
1. National and international institutions in the domain of
world peace and peaceful conflict resolution;
2. Research to nonmilitary and nonviolent solutions of international conflicts.
3. International conferences to promote disarmament and peace and international exchange of experiences and opinions in this domain;
4. National and international institutions in the domain of development aid policy;
5. Amelioration of the health, welfare and education systems and economic structures in developing countries;
6. Aid programs for the civil population in countries damaged by war and catastrophes and for refugees and expelled people;
7. Programs for the conversion of enterprises and the retraining of personnel in case of conversion from military to civil production;
8. Programs for peace education and development aid policy;
9. Information of the public about the activities of the Peace Fund.
Article 3
1. The budget of the Peace Fund have to be fixed by the federal legislator each year.
2. The amount of the resources of the Fund which have to be fixed in the budget each year, consists of the product of the fixed income and salary tax contributions in the last year of those taxpayers who have given the statement according to article 4.
Article 4
1. Unlimited income taxpayers may request that their income or salary tax money fixed according to the regulations of the Income Tax Act has to be transferred to the Peace Fund.
2. The request has to be made for each tax year and has to be introduced to gether with the tax return or the clearance request with respect to the salary tax.
The taxpayer has to state in the request that he/she on grounds of conscience rejects a war in any form and the preparation of a war and that he/she with appeal to article 4 of the Constitution is not prepared to pay taxes for armament expenditure.
Article 5
1. The resources of the Fund have to be spent in favour of the in article 2 mentioned tasks of the Peace Fund directly in the percentage equivalent to the fraction of the amount of the defence expenditure of the federation divided by the amount of the total expenditure of the federation.
2. The percentage according to paragraph 1 has to be fixed each year in the budget of the federation.
3. The resources which exceed the percentage according to paragraph 1 have to be made available for other federal expenditure mentioned in the budget. These resources may not be spent for armament and defence activities.
Article 6
According to article 13 paragraph 1 of the Third Transfer of Competences Act this act is also in force in the Land Berlin.
Article 7
The act will be in force the day after its publication.
Bonn, April 29 1986
Article 1
The Military Fund
1. The Federation establishes a dependent special fund "Federal Military Fund". The Fund is under the rule of the Federal Minister of Defence.
2. Expenditure of the Federation in connection with the military and civil defence and the participation in the Defence Alliance are paid by the Fund exclusively. Beside the properties of the Federal Army only the Fund is liable with regard to military defence obligations which the Federation is bound to meet.
Article 2
The Conversion Fund with regard to Armaments.
1. The Federation establishes a dependent special fund "Federal Fund for the Conversion of Armaments productions". The Federal Minister of Labour and Social Affairs has the management of the Fund in consultation with the Federal Minister for Environmental Affairs, Nature Protection and Nuclear Reactor Security, the Minister of Defence and the Minister of Economic Affairs.
2. The Federal Fund furthers the conversion of armaments in ecologic and social responsible productions. The Federal Fund serves also the financing of expenditure of the Federation in connection with measures with regard to disarmament, promotion of the understanding between peoples, world peace and development aid.
3. A permanent Advisory Council is established attached to the Federal Minister of Labour and Social Affairs, which Council advices the Federal Minister with respect to the expenditure of federal resources. The Advisory Council has to consist of members who reflect the different interest groups in the measure of the targets which have to be promoted according to paragraph 2.
Article 3
Budget
1. The budget year of the Fund is the calendar year.
2. The Federal Minister of Defence makes in agreement with the Federal Ministers concerned a draft budget with respect to the expected revenue and expenditure in relation to a budget year, which draft budget is fixed by the Federal Government. Destinations in other acts and regulations which are related to the Federal budget, are valid also for these budgets as far as in this act is not fixed otherwise. Article 26 paragraph 2 of the Federal Budget Act is not applicable.
3. The budget is fixed and published by law.
Article 4
The regulations of the Federal Accountability Act about the rendering of the accounts are applicable so that instead of the Federal Minister of Finance in the case of article 1 the Federal Minister of Defence is responsible, and in the case of article 2 the Federal Minister of Labour and Social Affairs.
Article 5
Financing
1. Only contributions flow to the Military Fund which are levied according to the folllowing paragraphs. The Federation, the States of the Federation and other independent and dependent legal bodies and authorities according to public law may not support the Fund financially or otherwise. The financing by means of loans and bonds is prohibited.
2. The parts of the military tax, about which the exemption according to article 6 has been communicated flow to the Federal Fund for the Conversion of Armament productions.
3. The Federation levies the military tax as a purpose income tax. Who has to pay income tax according to the Income Tax Act, has also to pay military tax.
4. The military tax is levied as percentage of the income tax
amount, according to the regulations of the Income Tax Act.
5. The percentage according to paragraph 4 is fixed by law.
6. In case of income from dependent labour the military tax is levied in the way of deduction from the salary. The regulations of the Income Tax Act with regard to tax deduction from the salary (salary tax) are applicable conformably.
7. On occasion of the distribution of the income tax revenue, the military tax revenue has to be considered as portion of the income tax part, which is destinated for the Federation.
Article 6
Exemption
1. Who on grounds of conscience rejects the military defence has the right to exemption of the military tax.
2. The exemption of the Military Tax has to be communicated in writing. The request has to be made for each tax year together with the income tax return.
Article 7
Complaint lodged in order to have established a fact.
1. Everybody can lodge the complaint, that contrary to article 1 paragraph 2 military and civil defence expenditure are financed from other means than from those of the military fund.
2. Everybody can lodge the complaint, that contrary to article 2 paragraph 2 resources are spent to other purposes than the purposes mentioned there.
3. Appeal to the administrative law courts is open for complaints in order to have established such facts.
Article 8
This act enters into force the day after its publication.
Bonn, October 30 1990
Section 1
1. As from the 1990 financial year every taxpayer may - when filing his/her income tax return (as a physical person) exercise an option with regard to the percentage share of tax payable out of the total amount of state budgettary appropriations for the same financial year for the construction, modernization, renewal, transformation, exceptional maintenance and completion of plant and materials for army, navy and air force as well as for any other arms-related expenditure.
2. The option under paragraph 1 shall be exercised by means of an indication in the annual income tax return of the desire to destine the part of the tax paid as defined in paragraph 1 to arms expenditure or to unarmed civil defence expenditure.
3. For the purpose of this act, unarmed civil defence shall mean defence against any external of internal armed attack on the territory, citizens or constitutional system of the Republic, such defence to be organized using non-violent means.
Section 2
1. Six months after the date of entry into force of this act and at least three months before the deadline for the annual income tax return for physical persons for 1990, the Minister of Finance shall lay down by own decree the modalities for preparing the forms to be used for income tax returns of physical persons, necessary for the implementation of the provision laid down in section 1.
2. The ministerial decree referred to in paragraph 1 shall lay down suitable measures to ensure the income tax return forms of physical persons clearly indicate the following:
a. the total amount of appropriations for expenditure specified in section 1, paragraph 1 for the year to which the income tax refers as well as the percentage allocated for such appropriations in the annual State budget;
b. the ways and means of taking up the option referred to in section 1, paragraph 2.
Section 3
1. A Department for Unarmed Civil Defence shall be established within the Presidency of the Council of Ministers with the following mandate:
a. to draw up plans for unarmed civil defence and coordinate their implementation, while carrying out research and experimental work as well as any other activities aimed at implementing unarmed civil defence, including the necessary training and education of the population;
b. to carry out studies designed gradually to replace defence with unarmed civil defence;
c. to approve and coordinate the plans drawn up pursuant to section 4, to supervise their implementation and to carry out the relevant distribution among the regions of the appropriations referred to in section 5 paragraph 2.
2. The President of the Council of Ministers shall regulate the activities and organisation of the Department referred to in paragraph 1 pursuant to section 21 paragraph 3 of Act 400 dated 23 August 1988.
Section 4
1. Methods of implementing unarmed civil defence shall be established by a decree to be issued by the President of the Republic pursuant to section 14 of the act 400 of 23 August 1988 not later than six months after the entry into force of this act as decided by the Council of Ministers at the proposal of its President and following approval by the relevant Parliamentary Committees.
2. The legislative decree referred to in paragraph 1 shall specify:
a. the methods that regions shall use to draw up, submit and implement plans for the territorial organisation of unarmed civil defence; the plans shall be accompanied by suitable territorial maps indicating areas at risk;
b. the criteria for approval of the plans referred to under a. as well as the criteria for distribution among regions of the appropriations allocated to them up to the full amount as laid down in section 5 paragraph 2;
c. the strategies for unarmed civil defence to be implemented in case of internal or external armed attack;
d. iniatives to publish unarmed civil defence and the activities carried out and coordinated by the Parliament referred to in this act.
Section 5
1. As from financial year 1991 a part of the yearly total revenue of income taxes from physical persons as collected by the relevant offices on the basis of the year's income tax returns corresponding to the sum of individual parts for which the option in favour of unarmed civil defence was expressed, shall be destined to finance the activities referred to under sections 3 and 4.
The amounts laid down in this paragraph shall be entered annually in an appropriate chapter to be included in the budget of the Presidency of Ministers and shall be distributed according to the methods laid down in section 4 paragraph 2 letter b.
2. The distribution of the amounts referred to in paragraph 1 among the activities referred to in section 3 and the funding of the plans referred to in section 4 paragraph 2 a. and b. shall be established on a yearly basis by decree of the President of the Council of Ministers so that an amount corresponding to fifty percent at least of these sums be destined for the implementation of the plans referred to in section 4 paragraph 2 a. and b.
3. As from financial year 1992 the President of the Council of Ministers and the Minister of Finance shall submit to Parliament in annex to the budgettary annual report a detailed report on the use of the appropriations referred to in this section as well as on the implementation of this act.
Copyright and responsibility Erik Th.Hummels March 1996
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