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EUStBV Einfuhrumsatzsteuer-Befreiungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Die Einfuhrumsatzsteuerfreiheit für lebenswichtige Gegenstände (Artikel 65 Abs. 1 Buchstabe a der in § 1 Abs. 1 genannten Verordnung) hängt davon ab, daß die Gegenstände unentgeltlich eingeführt werden.
(2) Die Einfuhrumsatzsteuerfreiheit für Gegenstände für Behinderte (Artikel 70 bis 78 der in § 1 Abs. 1 genannten Verordnung) hängt davon ab, daß die Gegenstände unentgeltlich eingeführt werden. Sie hängt nicht davon ab, daß gleichwertige Gegenstände gegenwärtig in der Gemeinschaft nicht hergestellt werden. Die Steuerfreiheit ist ausgeschlossen für Gegenstände, die von Behinderten selbst eingeführt werden.
Quelle: BMJ
Import: