Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen über die Vergällung von Alkohol (VO-Vergällung) geändert wird
326. Verordnung der Bundesministerin für Finanzen, mit der die Verordnung des Bundesministers für Finanzen über die Vergällung von Alkohol (VO-Vergällung) geändert wird
Auf Grund der §§ 3, 4, 8, 11, 12, 17, 18, 31, 32, 79 und 86 des Alkoholsteuergesetzes, BGBl. Nr. 703/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 112/2012, wird verordnet:
Die Verordnung des Bundesministers für Finanzen über die Vergällung von Alkohol (VO-Vergällung) BGBl. Nr. 41/1995, zuletzt geändert durch die Verordnung BGBl. II Nr. 279/2011, wird wie folgt geändert:
§ 2 lautet:
?§ 2. (1) Alkohol ist im Sinne des § 17 Abs. 4 des Alkoholsteuergesetzes vollständig vergällt, wenn er nach den Vorschriften der Verordnung (EG) Nr. 3199/93 der Kommission vom 22. November 1993 über die gegenseitige Anerkennung der Verfahren zur vollständigen Denaturierung von Alkohol für Zwecke der Verbrauchsteuerbefreiung (ABl. L 288 vom 23.11.1993, S. 12), zuletzt geändert durch die Durchführungsverordnung (EU) Nr. 162/2013 der Kommission vom 21. Februar 2013 (ABl. L 49 vom 22.2.2013, S. 55) vergällt worden ist, wobei für Österreich das in Abschnitt I des Anhanges in...
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