RL 77/799/EWG ; § 36 Abs 2 Z 3 EStG; § 20 EStG; Art 56 Abs 1 EG; Art 58 Abs 1 lit a EG; Art 58 Abs 3 EG; § 30 Abs 2 Z 1 KStG; § 44 KStG; § 175 Abs 2 AO; Art 97 § 9 Abs 3 EGAO
RL 77/799/EWG ; § 36 Abs 2 Z 3 EStG; § 20 EStG; Art 56 Abs 1 EG; Art 58 Abs 1 lit a EG; Art 58 Abs 3 EG; § 30 Abs 2 Z 1 KStG; § 44 KStG; § 175 Abs 2 AO; Art 97 § 9 Abs 3 EGAO
