[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fxvAllsRl2N8kYXRUxvtVTAUitSbg7qiSmjrtumTkI-M":3},{"lawSlug":4,"lawAbbr":5,"lawTitle":6,"parentHeading":7,"enbez":8,"title":9,"content":10,"prev":11,"next":15,"totalNorms":19,"normPosition":20,"normIds":21},"ustg_1980","UStG","Umsatzsteuergesetz","Zweiter Abschnitt – Steuerbefreiungen und\nSteuervergütungen","§ 4b","Steuerbefreiung beim innergemeinschaftlichen Erwerb von\nGegenständen","Steuerfrei ist der innergemeinschaftliche Erwerb 1. der in § 4 Nr. 8 Buchstabe e und Nr. 17 Buchstabe a sowie der in § 8 Abs. 1 Nr. 1 und 2 bezeichneten Gegenstände;\n 2. der in § 4 Nr. 4 bis 4b und Nr. 8 Buchstabe b und i sowie der in § 8 Abs. 2 Nr. 1 und 2 bezeichneten Gegenstände unter den in diesen Vorschriften bezeichneten Voraussetzungen;\n 3. der Gegenstände, deren Einfuhr (§ 1 Abs. 1 Nr. 4) nach den für die Einfuhrumsatzsteuer geltenden Vorschriften steuerfrei wäre;\n 4. der Gegenstände, die zur Ausführung von Umsätzen verwendet werden, für die der Ausschluss vom Vorsteuerabzug nach § 15 Abs. 3 nicht eintritt.",{"enbez":12,"title":13,"param":14},"§ 4a","Steuervergütung für Leistungsbezüge zur Verwendung zu humanitären, karitativen oder erzieherischen Zwecken im Drittlandsgebiet","4a",{"enbez":16,"title":17,"param":18},"§ 4c","Steuervergütung für Leistungsbezüge europäischer Einrichtungen","4c",93,18,[22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,14,38,18,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112],"1","1a","1b","1c","2","2a","2b","3","3a","3b","3c","3d","3e","3f","3g","4","4b","5","6","6a","6b","7","8","9","10","11","12","13","13a","13b","13c","13d","14","14a","14b","14c","15","15a","16","17","18","18a","18b","18c","18d","18e","18f","18g","18h","18i","18j","18k","19","19a","20","21","21a","21b","22","22a","22b","22c","22d","22e","22f","22g","23","23a","24","25","25a","25b","25c","25d","25e","25f","26","26a","26b","26c","27","27a","27b","28","29","30","Anlage 1","Anlage 2","Anlage 3","Anlage 4","Anlage 5"]