Normen: BarUV 2015, BGBl II Nr 247/2015; StRefG 2016, BGBl I Nr 118/2015; § 5 Z 12 KStG; § 45 Abs 1 BAO; § 45 Abs 2 BAO; § 131 BAO; § 2 Abs 3 UStG; § 35 BAO; § 37 BAO; § 38 BAO; § 131b BAO; § 132a BAO; § 34 BAO; § 1 BarUV 2015; § 3 BarUV 2015; § 7 BarUV 2015
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