B-VG Art 140 Abs 1 Z 1 lit c, KStG § 9, KStG § 24a, KStG § 12 Abs 1 Z 8, EStG § 20 Abs 1 Z 7, EStG § 124b Z 253, BAO § 85a, BAO § 243, BAO § 284
B-VG Art 140 Abs 1 Z 1 lit c, KStG § 9, KStG § 24a, KStG § 12 Abs 1 Z 8, EStG § 20 Abs 1 Z 7, EStG § 124b Z 253, BAO § 85a, BAO § 243, BAO § 284