Bundesfinanzhof 3. Senat 20 December 2012, III R 30/11
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Germany · · · 20-12-2012
Leitsatz 1. a) Welche Anforderungen sind an die Annahme eines gemeinsamen Handelns i.S. des Art. 3 Abs. 3 Unterabs. 4 des Anhangs der Empfehlung der Kommission 2003/361/EG vom 6.
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