Translation to English:
Provision for a tax option with regard to military defense expenditure, limitation of arms expenditure and the establishment of the Department for Unarmed Civil Defense.
- 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 budgetary 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.
- 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 I to arms expenditure or to unarmed civil defense expenditure.
- For the purpose of this act, unarmed civil defense shall mean defense against any external of internal armed attack on the territory, citizens or constitutional system of the Republic, such defense to be organized using non-violent means.
- 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.
- 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:
- 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;
- the ways and means of taking up the option referred to in section 1, paragraph 2.
- A Department for Unarmed Civil Defense shall be established within the Presidency of the Council of Ministers with the following mandate:
- to draw up plans for unarmed civil defense and coordinate their implementation, while carrying out research and experimental work as well as any other activities aimed at implementing unarmed civil defense, including the necessary training and education of the population;
- to carry out studies designed gradually to replace defense with unarmed civil defense;
- 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.
- 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.
- Methods of implementing unarmed civil defense 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.
- The legislative decree referred to in paragraph 1 shall specify:
- the methods that regions shall use to draw up, submit and implement plans for the territorial organisation of unarmed civil defense; the plans shall be accompanied by suitable territorial maps indicating areas at risk;
- 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;
- the strategies for unarmed civil defense to be implemented in case of internal or external armed attack;
- initiatives to publish unarmed civil defense and the activities carried out and coordinated by the Parliament referred to in this act.
- 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 defense 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.
- The distribution of the amounts referred to in paragraph I 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.
- 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 budgetary 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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