FG Rheinland-Pfalz - Entscheidung vom 07.10.2020

1 K 1272/18

Normen:
AO § 2 Abs. 2
DBA LUX 2012 Art. 14 Abs. 1
EstG § 1 Abs. 1
EstG § 19 Abs. 1 Nr. 1
GG Art. 80 Abs. 1
KonsVerLUXV § 7 Abs. 2
AO § 2 Abs. 2
DBA-Luxemburg (2012) Art. 14 Abs. 1
EstG § 1 Abs. 1
EstG § 19 Abs. 1 Nr. 1
GG Art. 80 Abs. 1
KonsVerLUXV § 7 Abs. 2
EStG § 19 Abs. 1 Nr. 1
DBA-Luxemburg (2012) Art. 14 Abs. 1

Fundstellen:
DStRE 2021, 1160