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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Ist bei den in § 59 genannten Unternehmern die Besteuerung nach § 16 und § 18 Abs. 1 bis 4 des Gesetzes durchzuführen, so sind hierbei die Vorsteuerbeträge nicht zu berücksichtigen, die nach § 59 vergütet worden sind.
(2) Die abziehbaren Vorsteuerbeträge sind in den Fällen des Absatzes 1 durch Vorlage der Rechnungen und Einfuhrbelege im Original nachzuweisen.
Quelle: BMJ
Import: