| [ 1 ] | |
| [ 2 ] | |
| [ 3 ] | |
| [ 4 ] | |
| [ 5 ] |
Zu beachten sind die Vorschriften des § 19 EStG sowie § 1 LStDV. |
| [ 6 ] |
Abschn. 2.2 Abs. 2 UStAE |
| [ 7 ] | |
| [ 8 ] |
BSG, Urteil v. 4.6.2017, B 12 R 11/18 R; BSG, Urteil v. 7.6.2019, B 12 R 6/18 R; Bayerisches LSG, Urteil v. 28.5.2013, L 5 R 863/12. |
| [ 9 ] | |
| [ 10 ] |
S. Beschäftigung. |
| [ 11 ] | |
| [ 12 ] |
S. Abschn. 3. |
| [ 13 ] | |
| [ 14 ] | |
| [ 15 ] |
GR v. 21.3.2019-II; Abschn. 3.3. |
| [ 16 ] | |
| [ 17 ] | |
| [ 18 ] | |
| [ 19 ] | |
| [ 20 ] | |
| [ 21 ] | |
| [ 22 ] | |
| [ 23 ] | |
| [ 24 ] |
GR v. 21.3.2019-II: Abschn. 2, Abs. 3. |
| [ 25 ] |
BSG, Urteile v. 19.9.2019, B 12 R 25/18 R, 12 KR 21/19 R, B 12 R 7/19 R, B 12 R 9/19 R. |
| [ 26 ] | |
| [ 27 ] | |
| [ 28 ] | |
| [ 29 ] | |
| [ 30 ] | |
| [ 31 ] | |
| [ 32 ] | |
| [ 33 ] |