Section 7: Implementation, regulations regarding fines, penal provisions, transitional regulations and final provisions
§ 28 Temporary versions of individual regulations
(1) In accordance with § 12 paragraph 1, from 1 July 2020 to 31 December 2020 the tax for each transaction subject to tax shall be 16% of the taxable base (§§ 10, 11, 25 paragraph 3 and § 25a paragraph 3 and 4).
(2) In accordance with § 12 paragraph 2, from 1 July 2020 to 31 December 2020 the tax for the transaction mentioned in number 1 to 15 shall be reduced to 5%.
(3) In accordance with § 24 paragraph 1 sentence 1 number 2, from 1 July 2020 to 31 December 2020 the tax shall be 16% for supplies of sawmill products not mentioned in Annex 2 and for supplies of beverages, as well as alcoholic liquids, with the exception of supplies from abroad and transactions carried out abroad and for supply of services, provided that beverages not mentioned in Annex 2 are served.
(4) § 12 paragraph 2 number 10 shall apply until 31 December 2011 in the following version:
passenger transport by ship,
passenger transport by railway, trolleybus, automotive vehicle for approved regular services, taxi, cable railway and other mechanical ascent aids of all types, as well as transportation by ferry
aa)within a Community, or
bb)if the transportation distance does not exceed 50 kilometres;“.
(5) § 12 paragraph 2 shall be applied from 1 October 2022 to 31 March 2024 with the proviso that the tax rate mentioned in that paragraph also applies for the supply of gas through the gas network.
(6) § 12 paragraph 2 shall be applied from 1 October 2022 to 31 March 2024 with the proviso that the tax rate mentioned in that paragraph also applies for the supply of heath through the heating network.
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183