Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

Summary

<b>Bezug:</b> Urteil des Bundesfinanzhofs vom 31. Mai 2001 (V R 97/98), wonach die Überlassung von Sportanlagen regelmäßig nicht unter die Steuerbefreiung nach § 4 Nr. 12 Buchstabe a des Umsatzsteuergesetzes fällt <br><br><b>Europäische Impulse:</b> Urteil des EuGH vom 18. Januar 2001 (Rs. C-150/99, Stockholm Lindöpark AB) <br><br><b>Inhalt:</b> Verlängerung der Übergangsregelung in § 27 Abs. 6 Umsatzsteuergesetz über den 31.12.2003 hinaus bis zum 31.12.2005: Vermeidung unvertretbarer Zusatzbelastungen für die Betreiber von Alt- Sportanlagen, insbesondere gemeinnützige Sportvereine und gewerbliche Betreiber. Es entstehen geringfügige, nicht bezifferbare Mindereinnahmen an Umsatzsteuer. <br><br><b>Änderungen aufgrund der Ausschußempfehlung:</b> Auslaufen der Übergangsfrist zum 31.12.2004. <br><br><b>Nebenschlagwörter:</b> Sportstätte/Übergangsregelung für die Umsatzbesteuerung von Alt- Sportanlagen

Machine translation from German. The official text remains authoritative.

Timeline

1. 2 September 2003

   Gesetzesantrag

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BR

2. 6 October 2003

   Empfehlungen der Ausschüsse

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BR

3. 17 October 2003

   BR-Sitzung

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BR

4. 17 October 2003

   Beschlussdrucksache

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BR

5. 3 December 2003

   Bill

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BT

6. 15 January 2004

   First reading

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BT

7. 28 January 2004

   Recommendation and report

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BT

8. 29 January 2004

   Second reading

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BT

9. 29 January 2004

   Third reading

   Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

   Source: BT

10. 20 February 2004

    Unterrichtung über Gesetzesbeschluss des BT

    Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

    Source: BR

11. 12 March 2004

    Durchgang

    Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

    Source: BR

12. 12 March 2004

    Beschlussdrucksache

    Law to supplement the law to ensure a transitional regulation for the sales taxation of old sports facilities (G-SIG: 15019251)

    Source: BR

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

7 official files

• 113/04(B)

  Drucksache · DE · 12 March 2004

  ViewDownloadOpen at official source

• 113/04

  Drucksache · DE · 20 February 2004

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• 15/2414

  Drucksache · DE · 28 January 2004

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• 15/2132

  Drucksache · DE · 3 December 2003

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• 620/03(B)

  Drucksache · DE · 17 October 2003

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• 620/1/03

  Drucksache · DE · 6 October 2003

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• 620/03

  Drucksache · DE · 2 September 2003

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Sponsors

• Niedersachsen · Niedersachsen · initiative

Related records

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