FG Baden-Württemberg - Entscheidung vom 21.07.2010

1 K 332/09

Normen:
EStG § 34c
DBA-Niederlande Art. 13
DBA-Niederlande Art. 20 Abs. 2
DBA CHE Art. 10
DBA CHE Art. 24 Abs. 1 Nr. 2
DBA FRA Art. 9
DBA FRA Art. 20 Abs. 1c
DBA-Luxemburg Art. 13
DBA-Luxemburg Art. 20 Abs. 3
DBA-Japan Art. 10
DBA-Japan Art. 23b
DBA USA Art. 10
DBA USA Art. 23 Abs. 3b
AEUV Art. 63
AEUV Art. 65 Abs. 1a
AEUV Art. 65 Abs. 3