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Änderungen der §§ 233 bis 239 Abgabenordnung (AO) durch das Zweite Gesetz zur Änderung der Abgabenordnung und des Einführungsgesetzes zur Abgabenordnung (EGAO) vom 12. Juli 2022, Bundesgesetzblatt Teil 1 (BGBl. I) Seite 1142

BMF-Schreiben: Anwendungsfragen zur Neuregelung der Vollverzinsung

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