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AO Abgabenordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Ist die Finanzbehörde ermächtigt, nach ihrem Ermessen zu handeln, hat sie ihr Ermessen entsprechend dem Zweck der Ermächtigung auszuüben und die gesetzlichen Grenzen des Ermessens einzuhalten.
Quelle: BMJ
Import: