Diese Meldung dürfte Bauherren interessieren, deren Neubau an das Wasserversorgungsnetz angeschlossen wird oder in den letzten Jahren angeschlossen wurde. Das Verlegen des Hausanschlusses für Wasser, dessen Wartung oder Erneuerung unterliegt nicht dem allgemeinen Umsatzsteuersatz von 19 %, sondern lediglich dem ermäßigten Umsatzsteuersatz von 7 %. Betroffene können sich jetzt Geld zurückholen.

1. Die alte Rechtslage vor dem 1.7.2009

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2. Die Entscheidungen des Bundesfinanzhofs

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3. Die Neuregelung der Finanzverwaltung

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Das BMF-Schreiben vom 7.4.2009

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4. Neues Urteil des Bundesgerichtshofs

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5. Reaktion der Finanzverwaltung

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6. Aktuelle Entwicklung

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