Kundmachung des Bundesministers für Finanzen über den Zeitpunkt der Anwendbarkeit von § 2 Abs. 1 und § 3 Abs. 2 Z 3 des Erdgasabgabegesetzes, § 1 Abs. 3 Z 2 und § 2 Abs. 2 Z 2 lit. b des Energieabgabenvergütungsgesetzes sowie § 2 Abs. 1 Z 1 und § 4 Abs. 1 Z 10 des Mineralölsteuergesetzes
440. Kundmachung des Bundesministers für Finanzen über den Zeitpunkt der Anwendbarkeit von § 2 Abs. 1 und § 3 Abs. 2 Z 3 des Erdgasabgabegesetzes, § 1 Abs. 3 Z 2 und § 2 Abs. 2 Z 2 lit. b des Energieabgabenvergütungsgesetzes sowie § 2 Abs. 1 Z 1 und § 4 Abs. 1 Z 10 des Mineralölsteuergesetzes
Auf Grund des § 8 Abs. 5 des Erdgasabgabegesetzes, § 4 Abs. 8 des Energieabgabenvergütungsgesetzes, jeweils zuletzt geändert durch das Steuerreformgesetz 2020, BGBl. I Nr. 103/2019, sowie § 64t Abs. 2 des Mineralölsteuergesetzes, zuletzt geändert durch das Finanz-Organisationsreformgesetz, BGBl. I Nr. 104/2019, wird kundgemacht:
§ 1.
Der Zeitpunkt der Anwendung von § 2 Abs. 1 und § 3 Abs. 2 Z 3 des Erdgasabgabegesetzes in der Fassung des Steuerreformgesetzes 2020, BGBl. I Nr. 103/2019, wird nach § 8 Abs. 5 Erdgasabgabegesetz in der Fassung des Bundesgesetzes BGBl. I Nr. 103/2019, bis zur Erfüllung EU-rechtlicher, insbesondere beihilfenrechtlicher Verpflichtungen, verschoben.
§ 2.
Der Zeitpunkt der Anwendung von § 1 Abs. 3 Z 2 und § 2 Abs. 2 Z 2 lit. b des Energieabgabenvergütungsgesetzes in der Fassung des Steuerreformgesetzes 2020, BGBl. I Nr. 103/2019, wird nach § 4 Abs. 8 Energieabgabenvergütungsgesetz in der Fassung des Bundesgesetzes BGBl. I Nr. 103/2019, infolge der Verschiebung der Anwendbarkeit von § 2 Abs. 1 Z 1 Erdgasabgabegesetz verschoben. Die Erdgas betreffenden Regelungen in § 1 Abs. 3...
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