Bundesgesetz vom 25. Juni 1969 über Maßnahmen auf dem Gebiete des Umsatzsteuerrechtes
Der Nationalrat hat beschlossen:
Artikel I Die Anlage F des Umsatzsteuergesetzes 1959,
BGBl. Nr. 300/1958, in der Fassung der Bundesgesetze BGBl. Nr. 148/1966, BGBl. Nr. 44/1968
und BGBl. Nr. 57/1969, wird abgeändert wie folgt:
Artikel II Das Bundesgesetz BGBl. Nr. 188/1964 wird abgeändert wie folgt:
Im Artikel VII Abs. 3 werden die Worte „vor dem 1. Jänner 1970" ersetzt durch die Worte
„vor dem 1. Jänner 1972".
Artikel III
(1) Die Bestimmungen des Artikels I sind,
soweit im Abs. 2 nichts anderes bestimmt wird,
auf vergütungsfähige Vorgänge anzuwenden, die nach dem 30. Juni 1969 bewirkt werden.
(2) Die Bestimmungen des Artikels I sind auf steuerbare Umsätze gemäß § 1 Abs. 1 Z. 3 des Umsatzsteuergesetzes 1959 anzuwenden, bei denen der für die Anwendung der zolltarifarischen Bestimmungen maßgebende Zeitpunkt gemäß
§ 6 des Zollgesetzes 1955 nach dem 30. Juni 1969...
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