Normen: § 131b BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 131 Abs 1 Z 2 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 323 Abs 45 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 1 Abs 1 Z 1 UStG; § 4 Abs 3 UStG; § 5 Abs 6 RKSV; § 18 Abs 1 RKSV; § 3 Z 10 RKSV; § 17 Abs 1 RKSV; § 2 Abs 1 UStG; § 21 Abs 5 RKSV; §§ 243 ff BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 132a Abs 3 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 11 UStG; § 4 BarUV 2015; § 6 BarUV 2015; § 7 BarUV 2015; § 29 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 31b Abs 5 GSpG; § 51 Abs 1 FinStrG; § 163 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015; § 184 BAO idF StRefG 2015/2016, BGBl I Nr 118/2015