Bundesgesetz, mit dem das Tabaksteuergesetz 1995 und das Tabakmonopolgesetz 1996 geändert werden
90. Bundesgesetz, mit dem das Tabaksteuergesetz 1995 und das Tabakmonopolgesetz 1996 geändert werden
Der Nationalrat hat beschlossen:
Artikel 1 Änderung des Tabaksteuergesetzes 1995
Das Tabaksteuergesetz 1995, BGBl. Nr. 704/1994, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 163/2015, wird wie folgt geändert:
1. § 4 Abs. 1 Z 1 lautet:
?1. | für Zigaretten |
a) | wenn die Tabaksteuerschuld nach dem 31. März 2017 und vor dem 1. April 2018 entsteht, 39% des Kleinverkaufspreises (§ 5) und 53 Euro je 1 000 Stück; |
b) | wenn die Tabaksteuerschuld nach dem 31. März 2018 entsteht, 37,5% des Kleinverkaufspreises und 58 Euro je 1 000 Stück;? |
2. § 4 Abs. 1 Z 3 lautet:
?3. | für Feinschnitt |
a) | wenn die Tabaksteuerschuld nach dem 31. März 2017 und vor dem 1. April 2018 entsteht, 56% des Kleinverkaufspreises, mindestens aber 100 Euro je Kilogramm; |
b) | wenn die Tabaksteuerschuld nach dem 31. März 2018 entsteht, 56% des Kleinverkaufspreises, mindestens aber 110 Euro je Kilogramm;? |
3. Nach § 44o wird folgender § 44p eingefügt:
?§ 44p. (1) § 4 Abs. 1 Z 1 und 3, jeweils in der Fassung des Bundesgesetzes BGBl. I Nr. 90/2017, treten mit 1. April 2018 in Kraft.
2) § 4 Abs. 1 Z 1 und 3, jeweils in der Fassung des Bundesgesetzes BGBl. I Nr. 163/2015, sind weiterhin auf Waren anzuwenden, für welche die Steuerschuld vor dem 1. April 2018 entstanden ist.?
Artikel 2 Änderung des Tabakmonopolgesetzes 1996
Das Tabakmonopolgesetz 1996, BGBl. Nr. 830/1995, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 117/2016, wird wie folgt geändert:
1. § 38 Abs. 7 lautet:
?(7) Abweichend von Abs. 5 darf für Zigaretten die Handelsspanne je Stück ab dem 1...
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