{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20145089,Language='DE')/Transcripts"}},"ID":20145089,"Language":"DE","BusinessShortNumber":"14.5089","BusinessType":14,"BusinessTypeName":"Fragestunde. Frage","BusinessTypeAbbreviation":"Fra.","Title":"Attraktive Kontrollschilder f\u00fcr Fahrzeuge. Wo bleibt die Mehrwertsteuer?","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>In verschiedenen Kantonen werden Kontrollschilder mit tiefen Nummern versteigert oder verkauft, was beachtliche Betr\u00e4ge in die Kassen der Strassenverkehrs\u00e4mter sp\u00fclt.</p><p>- Sind diese Einnahmen der Mehrwertsteuer unterstellt, und wenn ja, zu welchem Satz?</p><p>- Wenn nein, warum nicht?</p><p>- Wie lautet die gesetzliche Regelung dazu?</p>","ReasonText":null,"DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Der Verkauf von Kontrollschildern durch die Kantone ist nicht steuerbar, da es sich dabei um eine hoheitliche T\u00e4tigkeit handelt (vgl. Art. 3 Bst. g des Mehrwertsteuergesetzes in Verbindung mit Art. 18 Abs. 2 Bst. l des Mehrwertsteuergesetzes). Dies gilt auch f\u00fcr den Verkauf von Kontrollschildern mit einem Zuschlag.</p>","FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":"\/Date(1394409600000)\/","SubmittedBy":"Fl\u00fcckiger-B\u00e4ni Sylvia","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1394409600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":"24","Category":null,"Modified":"\/Date(1690528676133)\/","SubmissionDate":"\/Date(1393977600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":4912,"SubmissionLegislativePeriod":49,"FirstCouncil1":null,"FirstCouncil1Name":null,"FirstCouncil1Abbreviation":null,"FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finanzwesen"}}