Scrap Sales Tax Regulation

Original Language Title: Änderung der Schrott-Umsatzsteuerverordnung

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320. Regulation of the Minister of finance to scrap VAT regulation

On the basis of § 19 para 1 d of the law on turnover tax in 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 53/2012, is prescribed:

Ordinance of the Federal Minister of finance concerning the sales of waste materials, for which the tax liability on the recipient passes (scrap sales tax regulation scrap UStV), Federal Law Gazette II No. 129/2007, is amended as follows:

1 paragraph 2 No. 2: "2. the other services in the form of the sorting, Zerschneidens, Zerteilens (including the disassembly) and pressing in the Z 3 and items referred to in the annex to Z 1."

2. in article 2 3 is inserted following Z New: "3. the delivery of broken gold, that obviously no longer accordingly to be reused the original purpose, as well as the delivery of ingots manufactured from such gold of breach of or granules." This also applies to other precious metals.

Broken gold is as well as other objects made of gold, the broken, destroyed or damaged and can no longer be used for their original purpose to understand how, for example, old chains, rings and other no longer listed by jewellery, cutlery, coins, Golden Feather tips, broken gold bullion, but also tooth gold waste (dental alloys) or other precious metals remains in any form. any gold jewelry"

3. the existing text of § 4 is labeled (1) and the following paragraph 2 is newly inserted:

"(2) § 2 Nos. 2 and 3 in the version of regulation Federal Law Gazette II No. 320/2012 to apply to sales that occur after September 30, 2012."