EuroparechtJudikaturUniv.-Ass. Mag. Harald Moshammer, LL.M., JKU Linz; Dr. Jutta Niedermair, LeitnerLeitnertaxlex-EC 2012/156taxlex-EC 2012, 419 Heft 10 v. 1.10.2012
Art 112 Abs 1 lit a VO (EWG) 918/83 ; Art 107 Abs 1 lit a VO (EG) 1186/2009 ; Art 82 Abs 1 lit a RL 83/181/EWG ; Art 84 Abs 1 lit a RL 2009/132/EG