BundesfinanzgerichtHubert W. FuchsAFS 2020, 227 Heft 6 v. 15.12.2020
Normen: § 85 BAO, § 245 BAO, § 245 Abs 3 BAO, § 250 Abs 1 BAO, § 260 Abs 1 lit a BAO, § 274 Abs 3 Z 1 BAO, § 274 Abs 5 BAO
