Entscheidungen: EuGH 10.01.2019, C-410/17 , A Oy; EuGH 19.12.2012, C-549/11 , Orfey Balgaria; EuGH 20.06.2013, C-653/11 , Newey; EuGH 26.09.2013, C-283/12 , Serebryannay vek; EuGH 14.07.1998, C-172/96 , First National Bank of Chicago
Normen: Art 2 Abs 1 lit a RL 2006/112/EG ; Art 2 Abs 1 lit c RL 2006/112/EG ; Art 14 Abs 1 RL 2006/112/EG ; Art 24 Abs 1 RL 2006/112/EG ; § 3a Abs 2 UStG