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StromStV Stromsteuer-Durchführungsverordnung
StromStV
Stromsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
(1) Eine angemeldete oder festgesetzte Steuer oder Steuerentlastung wird vom zuständigen Hauptzollamt nur abweichend festgesetzt, geändert oder berichtigt, wenn die Abweichung von der angemeldeten oder festgesetzten Steuer oder Steuerentlastung mindestens 25 Euro beträgt.
(2) Soweit die Festsetzung durch automatisierte Verfahren unterstützt wird, gilt Absatz 1 erst, wenn die entsprechende Regelung programmtechnisch umgesetzt worden ist.
Source: BMJ
Imported:
Documents
for Energie- & Umweltrecht
notes
for § 19a StromStV
No notes available.