BundesfinanzgerichtHubert W. FuchsAFS 2021, 100 Heft 3 v. 22.6.2021
Normen: Art 4 Abs 2 lit a DBA-SK, Art 10 DBA-SK, Art 21 DBA-SK, § 26 Abs 1 BAO, § 303 Abs 1 lit b BAO, § 303 Abs 4 BAO