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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Ergibt sich die örtliche Zuständigkeit nicht aus anderen Vorschriften, so ist die Finanzbehörde zuständig, in deren Bezirk der Anlass für die Amtshandlung hervortritt.
Quelle: BMJ
Import: