Bundesgesetz vom 2. Juni 1977, mit dem das Versandverfahren-Durchführungsgesetz geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Versandverfahren-Durchführungsgesetz,
BGBl. Nr. 600/1973, wird wie folgt geändert:
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Im § 2 Abs. 1 hat der erste Satz zu lauten:
„Wenn eine Zuwiderhandlung gegen die Bestimmungen
über das gemeinschaftliche Versandverfahren im Zollgebiet begangen wird oder als im Zollgebiet begangen gilt, hat der Hauptverpflichtete ab dem Zeitpunkt der Empfangnahme des Versandscheines, im Fall eines zugelassenen Versenders im Sinn der Anlage II zum Abkommen ab der Versendung der Waren, wie ein Begleitscheinnehmer im Sinn des Zollgesetzes 1955,
BGBl. Nr. 129, in der jeweils geltenden Fassung für den Zoll und die sonstigen Eingangsabgaben Ersatz zu leisten."
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Dem § 5 wird folgender Abs. 3 angefügt:
„(3) Die Vorschriften des Abkommens, die sich auf die Ausfuhr von Waren im Eisenbahnverkehr beziehen, gelten sinngemäß auch in jenen Fällen,
in denen die Waren nicht in das Gebiet der Gemeinschaft austreten."
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Der § 6 hat zu lauten:
„§ 6. (1) Eine nach den zollgesetzlichen Vorschriften erteilte Bewilligung über die Befreiung von der Stellungspflicht gilt gleichzeitig als Bewilligung im Sinn des Art. 55 oder des Art. 62
der Anlage II zum Abkommen, sofern der Begünstigte dem die besondere Zollaufsicht ausübenden Zollamt angezeigt hat, daß er Waren auch im gemeinschaftlichen Versandverfahren versenden oder empfangen will.
(2) Versandscheine oder Versandpapiere des internen gemeinschaftlichen Versandverfahrens dürfen im Rahmen einer Bewilligung nach Abs. 1
nicht ausgestellt...
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