27 DECEMBRE 1977. - Arrêté royal n° 6, relatif aux exemptions concernant les transports internationaux, les navires et bateaux et les aéronefs, en matière de taxe sur la valeur ajoutée. - Coordination officieuse en langue allemande
Le texte qui suit constitue la coordination officieuse en langue allemande de l'arrêté royal n° 6 du 27 décembre 1977, relatif aux exemptions concernant les transports internationaux, les navires et bateaux et les aéronefs, en matière de taxe sur la valeur ajoutée (Moniteur belge du 31 décembre 1977), tel qu'il a été modifié par l'arrêté royal du 29 décembre 1992 modifiant l'arrêté royal n° 6 du 27 décembre 1977 relatif aux exemptions concernant les transports internationaux, les navires et bateaux et les aéronefs, en matière de taxe sur la valeur ajoutée (Moniteur belge du 31 décembre 1992).
Cette coordination officieuse en langue allemande a été établie par le Service central de traduction allemande à Malmedy.
MINISTERIUM DER FINANZEN
27. DEZEMBER 1977 - Königlicher Erlass Nr. 6 über die Steuerbefreiungen in Bezug auf die grenzüberschreitende Beförderung, die Seeschiffe und Binnenschiffe und die Luftfahrzeuge im Bereich der Mehrwertsteuer
Artikel 1 - Der Anspruch auf die in Artikel 41 §§ 1 und 2 des Gesetzbuches vorgesehenen Steuerbefreiungen muss durch Schriftstücke und Unterlagen nachgewiesen werden, deren Art und Form der Minister der Finanzen oder sein Beauftragter bestimmt.
Art. 2 - [Die in Artikel 42 §§ 1 und 2 des Gesetzbuches vorgesehenen Steuerbefreiungen werden in den Grenzen und unter den Bedingungen, die vom Minister der Finanzen oder von seinem Beauftragten bestimmt werden, festgelegt und durch Schriftstücke und Unterlagen, deren Art und Form von ihnen bestimmt werden, nachgewiesen.]
[Art. 2 ersetzt durch Art. 1 des K.E. vom 29. Dezember 1992 (B.S. vom 31. Dezember 1992)]
Art. 3 - § 1 - Für die Anwendung von Artikel 42 § 1 Nr. 2 des Gesetzbuches gelten als Betreiber von See- und Binnenschiffen Personen, die See- oder Binnenschiffe für die Beförderung von Personen oder Gütern gegen Entgelt, für die Fischerei oder allgemein für die Ausübung einer gewerblichen...
Pour continuer la lecture
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