48. Regulation of the Federal Minister of Finance on the establishment of an average rate for determining the deductible amount of before tax revenues from setting the foreign horses (PferdePauschV)
On the basis of § 14 para 1 No. 2 in conjunction with § 14 para 2 of the law on turnover tax in 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 13/2014, is prescribed:
§ 1 business, which are subject to accounting or voluntarily books, with sales in the sense of § 2 para 1 can lead connected before tax amount, which are deductible, in accordance with article 12 and article 12 of the VAT Act 1994 except such section 2 paragraph 2, according to the average rate in accordance with § 3 calculate.
Section 2 (1) irrespective of the income tax assessment, sales in the sense of § 1 are those from adjusting foreign horses (pension attitude of horses), which are used by their owners to exercise of leisure sports, independent or commercial, not agricultural and forestry purposes. The pension position of horses must cover at least the basic care of horses (accommodation, provision of fodder and manure disposal or shipment) and includes all supplies provided in the framework of the pension position of horses and other services (E.g. nursing) in addition to the basic service.
(2) to qualifizierendem before tax amount from the delivery of ertragsteuerlich as the acquisition or manufacturing costs immovable assets, insofar as this serves the pension position of horses, VAT Act are 1994 separately removable if the conditions of § 12.
§ 3. The average is 24 euro per set horse per month. The horse is set, not the whole month is aliquot to shorten the average sentence.
§ 4. As far as the deductible before tax amount will be calculated according to an average rate, is the entrepreneur from the recording duty 1994 free Z 5 and 6 sales tax law pursuant to § 18 para 2.
§ 5. This regulation is for the first time the assessment for the calendar year 2014 to apply.