Normen: § 115 Abs 1 BAO, § 265 Abs 2 BAO, § 266 Abs 1 BAO, § 278 Abs 1 BAO, § 16 Abs 1 EStG 1988, § 16 Abs 1 Z 7 EStG 1988, § 20 Abs 1 Z 2 lit a EStG 1988
Normen: § 115 Abs 1 BAO, § 265 Abs 2 BAO, § 266 Abs 1 BAO, § 278 Abs 1 BAO, § 16 Abs 1 EStG 1988, § 16 Abs 1 Z 7 EStG 1988, § 20 Abs 1 Z 2 lit a EStG 1988