SteuerrechtDr. Christian Huber, WP/StB; Dr. Peter Pichler, StBtaxlex-SRa 2009/17taxlex-SRa 2009, 58 Heft 2 v. 1.2.2009
§ 6 Abs 1 Z 27 UStG; § 6 Abs 3 UStG