Entscheidungen: EuGH 27.09.2001, C-16/00 , Cibo Participations; VwGH 11.09.1989, 88/15/0015
Normen: § 6 EStG; § 3a UStG; United Arab Emirates (UAE) Federal Decree-Law No. (8) of 2017 on Value Added Tax; United Arab Emirates (UAE) Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax; Art 9 OECD-MA; § 2 UStG
