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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Einfuhrumsatzsteuerfreiheit für Investitionsgüter und andere Ausrüstungsgegenstände (Artikel 32 bis 38 der in § 1 Abs. 1 genannten Verordnung) ist ausgeschlossen für Gegenstände, die
- 1.
- ganz oder teilweise zur Ausführung von Umsätzen verwendet werden, die nach § 15 Abs. 2 und 3 des Gesetzes den Vorsteuerabzug ausschließen,
- 2.
- von einer juristischen Person des öffentlichen Rechts für ihren nichtunternehmerischen Bereich eingeführt werden oder
- 3.
- von einem Unternehmer eingeführt werden, der die Vorsteuerbeträge nach Durchschnittssätzen (§§ 23 und 24 des Gesetzes) ermittelt.
Quelle: BMJ
Import: