Normen: § 5 Z 12 KStG 1988, § 2 Abs 3 UStG 1994, § 2 Abs 5 Z 2 UStG 1994, § 34 BAO, § 35 BAO, § 36 BAO, § 45 Abs 1 BAO, § 45 Abs 1a BAO, § 47 BAO, § 1 PartG, § 2 Z 3 PartG, § 2 Z 5 PartG, § 5 Abs 1 PartG
Normen: § 5 Z 12 KStG 1988, § 2 Abs 3 UStG 1994, § 2 Abs 5 Z 2 UStG 1994, § 34 BAO, § 35 BAO, § 36 BAO, § 45 Abs 1 BAO, § 45 Abs 1a BAO, § 47 BAO, § 1 PartG, § 2 Z 3 PartG, § 2 Z 5 PartG, § 5 Abs 1 PartG