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UStG Umsatzsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Der Fiskalvertreter erhält für seine Tätigkeit eine gesonderte Steuernummer und eine gesonderte Umsatzsteuer-Identifikationsnummer nach § 27a, unter der er für alle von ihm vertretenen im Ausland ansässigen Unternehmen auftritt.
(2) Der Fiskalvertreter wird bei dem Finanzamt geführt, das für seine Umsatzbesteuerung zuständig ist.
Quelle: BMJ
Import: