Verordnung des Bundesministers für Finanzen vom 14. Juni 1973 über die steuerliche Behandlung des grenzüberschreitenden Personenverkehrs auf der Straße im Verhältnis zu Luxemburg
Auf Grund des § 48 Bundesabgabenordnung,
BGBl. Nr. 194/1961, wird verordnet:
Beförderungen von Personen (samt Gepäck)
im grenzüberschreitenden Straßenverkehr durch luxemburgische Unternehmer mit Kraftfahrzeugen
(einschließlich Anhängern) mit luxemburgischen Kennzeichen sind ab 1. Juli 1973 von der Umsatzsteuer befreit. Hiedurch tritt gemäß
§ 12 Abs. 3 Z. 1 und 2 des Umsatzsteuergesetzes 1972, BGBl. Nr. 223, der Ausschluß
vom...
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