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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Einfuhrumsatzsteuer wird nicht festgesetzt für Gegenstände, die nur der Einfuhrumsatzsteuer unterliegen, wenn sie weniger als 10 Euro beträgt und nach § 15 Abs. 1 Nr. 2 des Gesetzes als Vorsteuer abgezogen werden könnte.
Quelle: BMJ
Import: