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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Einfuhrumsatzsteuerfreiheit für bestimmte landwirtschaftliche Erzeugnisse (Artikel 39 bis 42 der in § 1 Abs. 1 genannten Verordnung) gilt auch für reinrassige Pferde, die nicht älter als sechs Monate und im Drittlandsgebiet von einem Tier geboren sind, das im Inland oder in den österreichischen Gebieten Jungholz und Mittelberg befruchtet und danach vorübergehend ausgeführt worden war.
Quelle: BMJ
Import: