Entscheidungen: EuGH 05.10.2016, C-576/15 , Maya Marinova; EuGH 07.12.2010, C-285/09 , R.; EuGH 28.07.2016, C-332/15 , Astone; EuGH 09.07.2015, C-144/14 , Cabinet Medical Veterinar Dr. Tomoiaga Andrei; EuGH 26.03.2015, C-499/13 , Macikowski
Normen: Art 2 Abs 1 lit a RL 2006/112/EG; Art 9 Abs 1 RL 2006/112/EG; Art 14 Abs 1 RL 2006/112/EG; Art 73 RL 2006/112/EG; Art 273 RL 2006/112/EG; Art 250 Abs 1 RL 2006/112/EG; Art 4 Abs 3 EUV; § 184 BAO