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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Einfuhrumsatzsteuerfreiheit von Rückwaren (Artikel 185 bis 187 Zollkodex) ist ausgeschlossen, wenn der eingeführte Gegenstand
- 1.
- vor der Einfuhr geliefert worden ist,
- 2.
- im Rahmen einer steuerfreien Lieferung (§ 4 Nr. 1 des Gesetzes) ausgeführt worden ist oder
- 3.
- im Rahmen des § 4a des Gesetzes von der Umsatzsteuer entlastet worden ist.
Quelle: BMJ
Import: