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Absenkung der Umsatzsteuersätze in der Corona-Krise

Der Entwurf enthält zudem (Vereinfachungs-)Regelungen für verschiedene Sonderfälle (bspw. zur Behandlung von Entgeltsänderungen aufgrund Jahresboni, von Lieferungen von Strom, Gas und Wasser, von Leistungen in Gaststätten und von Telekommunikationsleistungen).

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