Scrap Sales Tax Regulation

Original Language Title: Änderung der Schrott-Umsatzsteuerverordnung

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320. Ordinance of the Federal Minister of Finance for the Amendment of the Scrap VAT Regulation

Pursuant to Section 19 (1d) of the VAT Act 1994, Federal Law Gazette (BGBl). N ° 663/1994, as last amended by the Federal Law BGBl. I No 53/2012, shall be arranged:

The Regulation of the Federal Minister of Finance concerning the turnover of waste materials for which the tax liability is transferred to the nominee (Schrott-turnover tax regulation-Schrott-UStV), BGBl. II No 129/2007, shall be amended as follows:

1. § 2 Z 2 reads:

" 2.

The other services in the form of sorting, cutting, cutting (including disassembly) and the pressing of the items referred to in Z 3 and in the Appendix to Z 1. "

2. The following Z 3 is inserted in § 2:

" 3.

The delivery of broken gold, which is apparently no longer to be used again according to the original purpose, as well as the supply of bars or granules produced from such broken gold. This also applies analogously to other precious metals.

Broken gold is to be understood as meaning any gold jewelry as well as other objects of gold that are broken, destroyed or damaged and can thus no longer be used for their original purpose, such as old chains, rings and other unworn jewels, cutlery, coins, golden feather tips, broken gold bars, but also tooth gold waste (dental alloys) or other precious metal remnant in any form. "

3. The previous text of § 4 is given the title "(1)" and the following paragraph 2 shall be re-inserted:

" (2) § 2 (2) and (3) in the version of the BGBl Regulation. II No 320/2012 shall apply to transactions carried out after 30 September 2012. "

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