Hinsichtlich der umsatzsteuerrechtlichen Behandlung von (teil-)unternehmerisch verwendeten Fahrzeugen gilt Folgendes (BMF-Schreiben vom 5.6.2014, BStBl. 2014 I S. 896).

1. Zuordnung

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a) Teilunternehmerische nichtwirtschaftliche Verwendung i.e.S.

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b) Teilunternehmerische unternehmensfremde Verwendung

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2. Unternehmerische Mindestnutzung

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3. Vorsteuerabzug aus der Anschaffung des Fahrzeugs

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4. Aufwendungen im Zusammenhang mit einem Fahrzeug

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a) Sonstige Leistungen und vertretbare Gegenstände

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b) Einheitliche Gegenstände

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5. Besteuerung der unternehmensfremden Nutzung eines dem Unternehmen zugeordneten Fahrzeugs

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a) Kraftfahrzeuge, die zu mehr als 50 % betrieblich genutzt werden

aa) 1 %-Regelung

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bb) Fahrtenbuchregelung

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b) Kraftahrzeuge, die nicht zu mehr als 50 % betrieblich genutzt werden

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c) Schätzung des unternehmensfremden (privaten) Nutzungsanteils

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d) Fahrzeugerwerb ohne Berechtigung zum Vorsteuerabzug

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6. Änderung der teilunternehmerischen Verwendung für nichtwirtschaftliche Tätigkeiten i.e.S.

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7. Miete oder Leasing von Fahrzeugen

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8. Anschaffung von Betriebs-Pkw zwischen dem 1.4.1999 und dem 31.12.2003

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a) Anschaffung zwischen dem 1.4.1999 und dem 4.3.2000

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b) Unbeschränkter Vorsteuerabzug ab 1.1.2003

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Xxxxxxxx:
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