48. Regulation of the Federal Minister of Finance on the establishment of an average rate for the determination of the deductible pretax amounts in the case of sales from the adjustment of foreign horses (Horse-PauschV).

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 ° 13/2014, shall be arranged:

§ 1. Entrepreneurs who are neither subject to accounting nor do voluntary books may be exempted from the pretax amounts relating to turnover within the meaning of section 2 (1), which are deductible in accordance with § 12 and Art. 12 of the 1994 turnover tax law, except according to Article 2 (2), calculated in accordance with the average rate in accordance with § 3.

§ 2. (1) In respect of the assessment of income tax, transactions within the meaning of § 1 are those arising from the setting of foreign horses (retirement of horses), which are not owned by their owners for the purpose of recreational sports, self-employed or commercial activities, not are used for agricultural and forestry purposes. The retirement of horses must cover at least the basic supply of the horses (accommodation, availability of fodder and manure disposal or delivery) and includes, in addition to basic services, all of them in the context of the retirement age of Horses delivered deliveries and other services (e.g. Care).

(2) Pretax amounts from the supply of income tax as acquisition or production costs to qualifying fixed capital assets, insofar as this is used for the retirement of horses, shall be subject to the conditions of § 12 Turnover tax law in 1994 separately deductible.

§ 3. The average rate for each adjusted horse and month is 24 euros. If the horse is not set for the whole month, the average rate is to be cut aliquot.

§ 4. In so far as the deductible pretax amounts are calculated according to the average rate, the trader is exempt from the recording obligation in accordance with § 18 para. 2 Z 5 and 6 turnover tax law 1994.

§ 5. This Regulation shall be applied for the first time in the case of the apportionment for the calendar year 2014.

Spindelegger