Share Customs Act (AZG)

Unofficial table of contents

AZG

Date of completion: 27.12.1960

Full quote:

" Shareholders ' Act of 27 December 1960 (BGBl. 1082), as last amended by Article 5 of the Law of 3 August 1973 (BGBl I). 940).

Status:

Last amended by Art. 5 G v. 3.8.1973 I 940

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 8.8.1973 + + +)
Title: Original heading "Law implementing Article 10 (2) of the Treaty establishing the European Economic Community (" Shareholders Act) ", signed in Rome on 25 March 1957. § 2 para. 4 G v. 10.7.1958 114-2 simplified in "Shareholcustoms Act (AZG)" Unofficial table of contents

§ 1

Where, in a Member State of the European Economic Community, for refined customs goods or substitute goods, the provisions of Article 9 (2) of the Treaty establishing the European Economic Community (Bundesgesetzbl. 1957 II p. 753)-EEC Treaty-mentioned advantages, although customs goods for which these advantages do not apply (third country szollgut) are to be used for the processing of the goods, the third country customs duty shall be subject to the following conditions: (share duty). Unofficial table of contents

§ 2

(1) The customs debt shall be incurred as a result of the customs office making the refined customs or substitute goods referred to in § 1 for export or for a new customs procedure and, at the request of the compensating person, as being able to be deemed to be discounted (§ 1). Customs debtor is the compensating person. (2) In accordance with the conditions laid down in Article 1, the share duty shall be determined on the basis of the nature and quantity of the third country szollard referred to in Article 1 for processing, in accordance with its provisions relating to the customs value the determining value and in accordance with the rates laid down by the Commission of the European Economic Community on the basis of Article 10 (2), second subparagraph, of the EEC Treaty. These rates and the date from which they are to be applied shall be published in the Bundesgesetzblatt (Bundesgesetzblatt). (3) For waste of the refined customs or substitute goods referred to in paragraph 1, an inch shall be collected in accordance with the general rules only in so far as it is concerned. than it exceeds the share of the share referred to in paragraph 2 for this waste. Unofficial table of contents

§ 3

(1) The share duty shall be paid in connection with the settlement of the processing of the compensating traffic at the customs office responsible for this purpose. (2) The payment delay shall not be granted. Unofficial table of contents

§ 4

The share duty may be issued, refunded or credited at the request of the compensating person if the customs goods or substitute goods, prepared and marked in accordance with section 2 (1), are presented at the competent customs office and the goods are marked with the marking is removed. Unofficial table of contents

§ 5

(1) In the case of secondary goods which are third country szollgut (§ 1), a share duty shall be levied in accordance with the sentences referred to in § 2 para. 2, insofar as the substitute material exported in the anticipation has been marked as being advantageous (§ 1) at the request of the adorator. The turnover tax is not levied unless it is to be levied on waste in accordance with the general rules. (2) In respect of the quantity of waste to be collected as referred to in paragraph 1, the amount of waste contained in it shall be subject to customs duty, even in accordance with the provisions of the This duty shall be levied only in so far as it exceeds the percentage of the shares to be collected in accordance with paragraph 1 for an equal quantity of the offspring. Unofficial table of contents

§ 6

(1) Customs allowances granted for goods released for export or dispatching for customs purposes shall be reduced in respect of such goods, which are identified by the customs office as being capable of being discounted on application (§ 1) and for the production thereof. (2) The amount of the reduction shall be calculated in accordance with § 2 para. 2. The Federal Minister of Finance can set average rates by means of a legal regulation for the assessment of the reduction amount. Unofficial table of contents

§ 7

The Federal Minister of Finance is authorized to declare, by means of a decree law, the provisions of this law applicable to goods of the type referred to in Sections 1, 5 and 6 of this Act, for those in the associated overseas countries and territories. Whereas it is necessary to make use of the advantages referred to in Articles 132 (2) and 133 (2) and (3) of the EEC Treaty, provided that the competent authorities of the European Economic Community have taken a decision in that regard; Unofficial table of contents

§ 8

(1) The Federal Minister of Finance is authorized to regulate the procedure in detail for the implementation of this law by means of a decree law. (2) The Federal Minister responsible for Finance shall be empowered to implement the provisions of the law by means of a regulation shall be declared to be applicable in the case of goods to goods for the purpose referred to in Article 45 (2) of the Treaty concerning the accession of the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland to the European Economic Community and the European Atomic Energy Community of 22 January 1972 (Bundesgesetzbl. 1125) and manufactured in the Federal Republic of Germany. (3) The Federal Minister of Finance shall adopt the general rules required for the implementation of this Act and the legal regulations adopted pursuant to this Act. Administrative provisions. Unofficial table of contents

§ 9

This law applies in accordance with the provisions of Section 12 (1) of the Third Transfer Act of 4 January 1952 (Federal Law Gazette). I p. 1) also in the Land of Berlin. Legal orders issued pursuant to this Act shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act. Unofficial table of contents

§ 10

This Act shall enter into force on 1 January 1961.