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Die Mineralölsteuer (MöSt) in Österreich entspricht derjenigen Verbrauchsteuer, die in der Bundesrepublik Deutschland als Energiesteuer bezeichnet wird. Gemäß Art. 1 Abs. 1 lit. a) der Richtlinie 2008/118/EG des Rates vom 16. Dezember 2008 über das allgemeine Verbrauchsteuersystem und zur Aufhebung der Richtlinie 92/12/EWG (Verbrauchsteuer-Systemrichtlinie) werden Verbrauchsteuern auf den Verbrauch von Energieerzeugnisse erhoben werden. Der Positionen 2901 und 2902 der Kombinierten Nomenklatur;. Der folg...
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