Bundesgesetz vom 6. März 1985, mit dem das Mineralölsteuergesetz 1981 geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Mineralölsteuergesetz 1981, BGBl. Nr. 597,
in der Fassung der Bundesgesetze BGBl.
Nr. 587/1983 und 531/1984 wird wie folgt geändert:
-
§ 3 Abs. 1 bis 3 lautet:
„§ 3. (1) Für Mineralöl beträgt die Mineralölsteuer für 100 kg Eigengewicht 1. verbleiter Waren der Nummern 27.07 D und 27.10 A des Zolltarifes 459 S;
-
der Waren der Nummern 27.07 A, 27.10 B und 29.01 C des Zolltarifes sowie der Waren der Nummern 27.10 I und 29.01 E des Zolltarifes,
bei deren Destillation bis 200 °C einschließlich der Destillationsverluste ein Volumenanteil von mindestens 90% übergeht,
448 S;
-
unverbleiter Waren der Nummern 27.07 D und 27.10 A des Zolltarifes 428 S;
-
anderer Waren 349 S; der § 1 des Gasöl-
Steuerbegünstigungsgesetzes, BGBl. Nr. 259/
1966, bleibt unberührt.
(2) Die in Waren der Nummern 36.08 B und 98.10 des Zolltarifes enthaltenen flüssigen Brennstoffe unterliegen je nach ihrer Art den im Abs. 1
vorgesehenen Steuersätzen.
(3) Als verbleite Waren gelten solche mit einem Gehalt an Bleiverbindungen, berechnet als Blei, von mehr als 0,018 Gramm im Kilogramm; alle anderen gelten als unverbleit."
-
§ 16 Abs. 2 lautet:
„(2) Betriebe, in denen Mineralöle miteinander gemischt werden oder Mineralöl mit anderen Stoffen gemischt wird, sind nur dann Erzeugungsbetriebe,
-
wenn Mineralöl im Betrieb auch auf andere Art hergestellt wird, oder 2. wenn das Mischen den ausschließlichen oder
überwiegenden Betriebsgegenstand bildet,
oder 3. wenn der Massengehalt der anderen Stoffe am Gemisch mehr als 5% beträgt, oder 4. wenn das Gemisch einem höheren Steuersatz unterliegt als ein zum Mischen verwendetes Mineralöl, es sei denn, daß es vom Verbraucher oder bei der Abgabe an den...
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