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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Der Aufzeichnungspflicht nach § 22 Absatz 2 Nummer 6 des Gesetzes ist genügt, wenn die entstandene Einfuhrumsatzsteuer mit einem Hinweis auf einen entsprechenden zollamtlichen Beleg aufgezeichnet wird.
Quelle: BMJ
Import: