Verordnung des Bundesministers für Finanzen über die Aufstellung eines Durchschnittssatzes für die Ermittlung der abziehbaren Vorsteuerbeträge bei Umsätzen aus dem Einstellen von fremden Pferden (PferdePauschV)
48. Verordnung des Bundesministers für Finanzen über die Aufstellung eines Durchschnittssatzes für die Ermittlung der abziehbaren Vorsteuerbeträge bei Umsätzen aus dem Einstellen von fremden Pferden (PferdePauschV) Aufgrund des § 14 Abs. 1 Z 2 iVm § 14 Abs. 2 des Umsatzsteuergesetzes 1994, BGBl. Nr. 663/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 13/2014, wird verordnet:
§ 1. Unternehmer, die weder buchführungspflichtig sind noch freiwillig Bücher führen, können die mit Umsätzen im Sinne des § 2 Abs. 1 zusammenhängenden Vorsteuerbeträge, die gemäß § 12 und Art. 12 des Umsatzsteuergesetzes 1994 abziehbar sind, ausgenommen solcher des § 2 Abs. 2, nach dem Durchschnittssatz gemäß § 3 berechnen.
§ 2. (1) Ungeachtet der ertragsteuerlichen Beurteilung, sind Umsätze im Sinne des § 1 solche aus dem Einstellen fremder Pferde (Pensionshaltung von Pferden), die von ihren Eigentümern zur Ausübung von Freizeitsport, selbständigen oder gewerblichen, nicht land- und forstwirtschaftlichen Zwecken genutzt werden. Die Pensionshaltung von Pferden muss zumindest die Grundversorgung der Pferde (Unterbringung, Zurverfügungstellung von Futter und Mistentsorgung oder -verbringung) abdecken und umfasst neben der Grundversorgung sämtliche im Rahmen der Pensionshaltung von Pferden erbrachte Lieferungen und sonstige Leistungen (z. B. Pflege).
(2) Vorsteuerbeträge aus der Lieferung von ertragsteuerlich als Anschaffungs- oder Herstellungskosten zu...
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