Source: http://zoll-recht-steuern.de/2017/12/2503/?replytocom=258908
Timestamp: 2018-01-16 17:45:28+00:00

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Zoll - Recht - Steuern | Das Finanzgericht Hamburg: Rechtsprechung 3/2017 - Zoll - Recht - Steuern
Umsatzsteuer: Eine Rechnung, mit der über Transport- und Logistikleistungen abgerechnet wird, die als Beschreibung des Leistungsgegenstandes lediglich die Bezeichnung „Tagestouren in Hamburg und Umland, Pauschal” enthält und als Leistungszeitraum lediglich einen gesamten Monat ausweist, ist nicht im Sinne von § 14 Abs. 4 Nr. 5 UStG ordnungsgemäß und berechtigt den Empfänger nicht zum Vorsteuerabzug, Urteil des 2. Senats vom 27.6.2017, 2 K 214/16, rechtskräftig
Verbrauchsteuerrecht, Abgabenordnung: Steuerschuldner nach § 23 Abs. 1 S. 2 TabStG ist auch derjenige, der die Zigaretten vom Verbringer oder Versender übernimmt (Anschluss an BFH VII R 44/11). Haftungsschuldner gemäß § 71 AO kann auch der Steuerschuldner sein (Bestätigung von FG Hamburg, Beschl. vom 18.11.2016, 4 V 142/16), Beschluss des 4. Senats vom 7.6.2017, 4 V 251/16, Beschwerde eingelegt, Az. des BFH VII B 99/17.
Verbrauchsteuerrecht: Waren, die im elektronischen Verwaltungsdokument eines EMCS-Steueraussetzungsverfahrens nicht genannt sind (Mehrmenge), befinden sich nicht im Steueraussetzungsverfahren, auch wenn sie gemeinsam mit den im elektronischen Verwaltungsdokument aufgeführten Waren versandt werden. Wird eine Mehrmenge aus einem anderen Mitgliedstaat ins deutsche Steuergebiet versandt, entsteht die Steuer gemäß § 23 Abs. 1 S. 1 TabStG. Wird eine Mehrmenge vor ihrer Sicherstellung in ein Steuerlager aufgenommen, ist die Tabaksteuer gemäß § 32 TabStG zu erlassen oder zu erstatten. § 32 TabStG ist kein negatives ungeschriebenes Tatbestandsmerkmal zu entnehmen, nach dem es sich nicht um Waren des steuerrechtlich freien Verkehrs eines anderen Mitgliedstaats handeln darf. Selbst wenn § 32 TabStG ein solches negatives Tatbestandsmerkmal zu entnehmen wäre, verstieße dies gegen unionsrechtliche Diskriminierungsverbote. Dies hätte zur Folge, dass das negative Tatbestandsmerkmal nicht angewendet werden dürfte, Urteil des 4. Senats vom 9.6.2017, 4 K 122/15, rechtskräftig.
Zollrecht: Die Verordnung (EG) Nr. 1472 des Rates vom 5.10.2006 zur Einführung eines endgültigen Antidumpingzolls und zur endgültigen Vereinnahmung des vorläufigen Zolls auf die Einfuhren bestimmter Schuhe mit Oberteil aus Leder und Ursprung in der Volksrepublik China und Vietnam (ABl. L 275/1) – VO (EG) 1472/2006 – ist in Bezug auf Waren solcher chinesischen und vietnamesischen ausführenden Hersteller, die weder einen Antrag auf Marktwirtschaftsbehandlung (MWB) noch auf individuelle Behandlung (IB) gestellt haben, gültig und als Rechtsgrundlage für die Erhebung von Antidumpingzoll heranzuziehen.
4. Dezember 2017 By ChefredakteurLogistik Umsatzsteuer Zoll23 Comments
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23 thoughts on “Das Finanzgericht Hamburg: Rechtsprechung 3/2017”
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References: § 14
 § 23
 § 71
 § 23
 § 32
 § 32
 § 32