Judikatur ZIKZIK 2001/115ZIK 2001, 64 Heft 2 v. 25.4.2001
Art 4 RL 69/335/EWG (idF RL 85/303/EWG) , Art 10 RL 69/335/EWG (idF RL 85/303/EWG) § 24 Abs 4 KStG 1988
