Normen: § 33 Abs 3 AVG, § 108 Abs 2 BAO, § 108 Abs 3 BAO, § 108 Abs 4 BAO, § 245 BAO, § 260 Abs 1 BAO, § 260 Abs 1 lit a BAO, § 260 Abs 1 lit b BAO, § 279 Abs 1 BAO, § 289 Abs 2 BAO, § 3 PMG, § 3 Z 1 PMG, § 3 Z 3 PMG, § 3 Z 4 PMG, § 6 Abs 6 PMG, § 12 PMG, § 12 Abs 1 PMG, § 37 Abs 5 ZollR-DG, § 37 Abs 7 ZollR-DG, § 2 Z 7 ZustG
