Bringing together of goods, for others, for presentation and sales purposes, including on or via the Internet or other electronic networks or television, including via teleshopping channels, namely of clothing and clothing accessories, precious metals and their alloys, jewellery, precious stones, horological and chronometric instruments, leatherware in the form of key holders of leather, belts for wear, footwear, headgear, trunks and travelling bags and goods in precious metals and their alloys or coated therewith, namely horological and chronometric instruments, jewellery, pendants, bracelets, wristwatches, watch straps, necklaces, rings, earrings, clip-on earrings, key rings, key holders
Ausgehend hiervon vertritt die Behörde die Auffassung, dass ein von den Unternehmen zu zahlender Betrag, der dem in der Energiebesteuerungsrichtlinie festgesetzten gemeinschaftlichen Mindeststeuerbetrag entspricht, den Unternehmen einen Anreiz zur Verbesserung des Umweltschutzes bietettmClass tmClass