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UStG Umsatzsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wer im Inland ein neues Fahrzeug liefert, das bei der Lieferung in das übrige Gemeinschaftsgebiet gelangt, wird, wenn er nicht Unternehmer im Sinne des § 2 ist, für diese Lieferung wie ein Unternehmer behandelt. Dasselbe gilt, wenn der Lieferer eines neuen Fahrzeugs Unternehmer im Sinne des § 2 ist und die Lieferung nicht im Rahmen des Unternehmens ausführt.
Quelle: BMJ
Import: