Änderung der Verordnung des Bundesministers für Finanzen betreffend die Abstandnahme von der Verpflichtung zur Abgabe von Voranmeldungen
171. Änderung der Verordnung des Bundesministers für Finanzen betreffend die Abstandnahme von der Verpflichtung zur Abgabe von Voranmeldungen
Aufgrund des § 21 Abs. 1 zweiter Unterabsatz des Umsatzsteuergesetzes 1994, BGBl. Nr. 663/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 34/2010, wird verordnet:
Die Verordnung betreffend die Abstandnahme von der Verpflichtung zur Abgabe von Voranmeldungen, BGBl. II Nr. 206/1998, zuletzt geändert durch das Bundesgesetz BGBl. II Nr. 462/2002, wird wie folgt geändert:
1. In § 1 wird der Betrag ?100 000 Euro? durch den Betrag ?30 000 Euro? ersetzt.
2. Der bisherige Inhalt des § 4 erhält die Absatzbezeichnung ?(1)? und folgender Abs. 2 wird angefügt:
?(2) § 1 in der Fassung der Verordnung BGBl. II Nr. 171/2010 ist erstmals auf Voranmeldungszeiträume anzuwenden, die nach dem 31...
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