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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Einfuhrumsatzsteuerfrei ist die Einfuhr von Fängen von Fischern, die in der Bundesrepublik Deutschland wohnen und von deutschen Schiffen aus auf See fischen, sowie die aus diesen Fängen auf deutschen Schiffen hergestellten Erzeugnisse.
(2) Die Steuerfreiheit hängt davon ab, daß die Gegenstände auf einem deutschen Schiff und für ein Unternehmen der Seefischerei eingeführt werden. Sie ist ausgeschlossen, wenn die Gegenstände vor der Einfuhr geliefert worden sind.
Quelle: BMJ
Import: