12. OKTOBER 2008 - Königlicher Erlass zur Abänderung des Mehrwertsteuergesetzbuches Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 12. Oktober 2008 zur Abänderung des Mehrwertsteuergesetzbuches.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
12. OKTOBER 2008 - Königlicher Erlass zur Abänderung des Mehrwertsteuergesetzbuches
ALBERT II., König der Belgier,
Allen Gegenwärtigen und Zukünftigen, Unser Gruss!
Aufgrund des Mehrwertsteuergesetzbuches, des Artikels 109 Absatz 2, wieder aufgenommen durch das Gesetz vom 22. April 2003;
In der Erwägung, dass die Richtlinie 2002/38/EG des Rates vom 7. Mai 2002 die Richtlinie 77/388/EWG bezüglich der mehrwertsteuerlichen Behandlung der Rundfunk- und Fernsehdienstleistungen sowie bestimmter elektronisch erbrachter Dienstleistungen ändert beziehungsweise vorübergehend ändert;
In der Erwägung, dass die Richtlinien 2006/58/EG und 2006/138/EG des Rates die Geltungsdauer der Mehrwertsteuerregelung der Richtlinie 2002/38/EG des Rates vom 7. Mai 2002 bis zum 31. Dezember 2008 verlängert haben;
In der Erwägung, dass Artikel 1 der Richtlinie 2008/8/EG des Rates vom 12. Februar 2008 zur Änderung der Richtlinie 2006/112/EG bezüglich des Ortes der Dienstleistung in der Richtlinie 2006/112/EG die Geltungsdauer der oben erwähnten Regelung bis zum 31. Dezember 2009 für die Artikel 56 Absatz 3, 57 Absatz 2 und 59 Absatz 2 beziehungsweise bis zum 31. Dezember 2014 für Artikel 357 verlängert;
Aufgrund der Stellungnahme des Finanzinspektors vom 21. August 2008;
Aufgrund des Einverständnisses des Staatssekretärs für Haushalt vom 3. September 2008;
Aufgrund des Gutachtens Nr. 45.196/2 des Staatsrates vom 7. Oktober 2008, abgegeben in Anwendung von Artikel 84 § 1 Absatz 1 Nr. 1 der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat;
Auf Vorschlag des Vizepremierministers und Ministers der Finanzen und...
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