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PStTG Plattformen-Steuertransparenzgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Es steht meldenden Plattformbetreibern frei, die Verfahren zur Erfüllung der Sorgfaltspflichten nach den §§ 17 bis 20 nur in Bezug auf aktive Anbieter durchzuführen.
Quelle: BMJ
Import: