Verordnung des Bundesministers für Finanzen, mit der die Verbrauchsteuerbefreiungsverordnung geändert wird
Auf Grund 1. des § 4 Abs. 2 des Biersteuergesetzes 1995, BGBl. Nr. 701/1994,
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des § 4 Abs. 2 des Schaumweinsteuergesetzes 1995, BGBl. Nr. 702/1994,
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des § 4 Abs. 4 des Alkohol – Steuer und Monopolgesetzes 1995, BGBl. Nr. 703/1994, und 4. des § 6 Abs. 3 des Tabaksteuergesetzes 1995, BGBl. Nr. 704/1994,
wird verordnet:
Die Verbrauchsteuerbefreiungsverordnung, BGBl. Nr. 3/1995, geändert durch Verordnung BGBl. II Nr. 162/1997, wird wie folgt geändert:
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§ 7 lautet:
„§ 7. (1) Verbrauchsteuerpflichtige Waren, die im grenzüberschreitenden Luftverkehr oder im grenzüberschreitenden Schiffsverkehr auf der Donau zum Verbrauch an Bord eines zu gewerblichen Zwecken eingesetzten Beförderungsmittels durch Reisende oder die Besatzung bestimmt sind, sind von den Verbrauchsteuern befreit.
(2) Verbrauchsteuerpflichtige Waren, die während einer Beförderung, die im Steuergebiet beginnt und in einem Drittland endet,
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an Bord von Luftfahrzeugen oder Donauschiffen an Reisende abgegeben werden oder abgegeben werden sollen und 2. vom Reisenden, vom Luftfahrtunternehmen oder vom Schifffahrtunternehmen unmittelbar in das Drittland ausgeführt werden,
sind von den Verbrauchsteuern befreit. Die Steuerbefreiung gilt auch für Waren, die von Verkaufsstellen abgegeben und im persönlichen Gepäck von Reisenden mitgeführt werden, die sich im Luftverkehr unmittelbar in ein Drittland begeben.
(3) Verkaufsstellen im Sinne des Abs. 2 sind auf Flughäfen gelegene Geschäfte, deren Inhabern vom Hauptzollamt, in dessen Bereich sich das jeweilige Verkaufslokal befindet, die steuerfreie Abgabe von verbrauchsteuerpflichtigen Waren bewilligt wurde. Die Bewilligung ist nur...
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