Verordnung des Bundesministers für Finanzen über die Aufstellung von Durchschnittssätzen für die Ermittlung der abziehbaren Vorsteuerbeträge bei bestimmten Gruppen von Unternehmern
Auf Grund des § 14 Abs. 1 Z 2 des Umsatzsteuergesetzes 1994, BGBl. Nr. 663/1994, in der Fassung BGBl. Nr. 756/1996 wird verordnet:
Artikel I Die Verordnung BGBl. Nr. 627/1983 wird wie folgt geändert:
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§ 3 Z 1 bis 5 entfallen.
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Im § 9 Abs. 1 entfallen die Worte „Kindergärten,“ und „sowie für Siechen- und Pflegeheime“.
Artikel II Artikel I ist erstmals auf Vorsteuerbeträge anzuwenden, die in das Kalenderjahr 1997 fallen.
Klima BGBl. II Nr. 6/1997
Bundeskanzleramt - Rechtsinformationssystem
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