Amendment Of The Regulation On The Exhibition Of An Average Rate For Determining The Deductible Amount Of Before Tax Revenues From Setting The Foreign Horses (Pferdepauschv)

Original Language Title: Änderung der Verordnung, über die Ausstellung eines Durchschnittssatzes für die Ermittlung der abziehbaren Vorsteuerbeträge bei Umsätzen aus dem Einstellen von fremden Pferden (PferdePauschV)

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159. Regulation of the Federal Minister of Finance, which includes the regulation of the Federal Minister of Finance on the establishment of an average rate for the determination of deductible pre-tax amounts in the case of sales from the adjustment of foreign horses (Horse-PauschV) is changed

Pursuant to Section 14 (1) Z 2 iVm § 14 (2) of the Sales Tax Act 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be arranged:

The regulation of the Federal Minister of Finance on the establishment of an average rate for the determination of deductible pretax amounts in the case of revenues from the adjustment of foreign horses (Horse-PauschV), BGBl. II No 48/2014, shall be amended as follows:

1. In accordance with § 1, the following § 1a is inserted:

" § 1a. In the case of entrepreneurs whose turnover pursuant to § 2 para. 1 of the income tax is income tax in accordance with § 21 of the Income Tax Act 1988, BGBl. N ° 400/1988 in the version of the Federal Law BGBl. I n ° 13/2014, the Regulation shall apply only if a turnover limit of EUR 400 000 is not exceeded. § 125 of the Federal Tax Code, Federal Law Gazette (BGBl) is for the determination of this sales limit and for the date of the entry of the turnover tax consequences resulting from overshooting or falling below the sales limit. No. 194/1961 in the version of the Federal Law BGBl. I No 40/2014, mutatily. "

2. The previous text of § 5 is given the title "(1)" and the following paragraph 2 is added:

" (2) § 1a in the version of the BGBl Regulation. II No 159/2014 shall be applied for the first time in the case of the apportionment for the calendar year 2015. "

Spindelegger