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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
In den Fällen des § 6 Absatz 3a des Gesetzes hat der Beleg nach § 9 zusätzlich folgende Angaben zu enthalten:
- 1.
- den Namen und die Anschrift des Abnehmers sowie
- 2.
- eine Bestätigung der Grenzzollstelle eines Mitgliedstaates, die den Ausgang des Gegenstands der Lieferung aus dem Gemeinschaftsgebiet überwacht, dass die nach Nummer 1 gemachten Angaben mit den Eintragungen in dem vorgelegten Pass oder sonstigen Grenzübertrittspapier desjenigen übereinstimmen, der den Gegenstand in das Drittlandsgebiet verbringt.
Quelle: BMJ
Import: