§ 1 Abs 1 Z 3 UStG; § 6 Abs 1 Z 20 UStG; Art 14 RL 77/388/EWG ; Art 233 Abs 1a ZK-DVO; Art 234 Abs 1 ZK-DVO; § 87 Abs 1 Z 1 b ZollR-DG; Art 899 ZK-DVO; Art 20 Abs 4 ZK
§ 1 Abs 1 Z 3 UStG; § 6 Abs 1 Z 20 UStG; Art 14 RL 77/388/EWG ; Art 233 Abs 1a ZK-DVO; Art 234 Abs 1 ZK-DVO; § 87 Abs 1 Z 1 b ZollR-DG; Art 899 ZK-DVO; Art 20 Abs 4 ZK
