§ 5 Z 7 KStG; § 6 Abs 1 KStG; § 5 Z 4 PensionskassenG; RL 2003/41/EG ; § 99 Abs 1 Z 6 EStG; Art 20 Abs 2 RL 2003/41/EG ; § 18 Abs 1 Z 3 AVOG; § 26c Z 16 lit e KStG; § 240 Abs 3 BAO; § 94 Z 6 lit a EStG
§ 5 Z 7 KStG; § 6 Abs 1 KStG; § 5 Z 4 PensionskassenG; RL 2003/41/EG ; § 99 Abs 1 Z 6 EStG; Art 20 Abs 2 RL 2003/41/EG ; § 18 Abs 1 Z 3 AVOG; § 26c Z 16 lit e KStG; § 240 Abs 3 BAO; § 94 Z 6 lit a EStG