Rechtsbibliotheek en dossieranalyse · Oostenrijk · België · Europese Unie
LAWxPERT Aanmelden Gratis account

S.L. 406.1 · Value Added Tax (Refund Of Excise Tax On (S.L. 406.1)

S.L. 406.1 Art. 8Trading stock of locally manufactured goods held by a retailer.

Van krachtOfficiële tekst

Where the applicant is a retailer and the trading stock consists of loeally manufactured goods:

(a) consisting of raw materials on which no excise tax on imports had been paid, such refund shall be at the rate of 5% of the invoice cost, but exclusive of excise tax on products paid thereon;

(b) consisting mainly or wholly of raw materials on which excise tax on imports has been paid, such refund shall be at the rate of 10% of invoice cost, but exclusive of excise tax on products paid thereon.