BundesfinanzgerichtHubert W. FuchsAFS 2020, 55 Heft 2 v. 15.4.2020
Normen: § 83 Abs 1 BAO, § 246 Abs 1 BAO, § 250 Abs 1 BAO, § 260 Abs 1 BAO, § 264 Abs 1 BAO