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1335

BFH (19.01.2000) I R 94/97, DStR 2000, 511.

1336

GAAR rising. Mapping tax enforcement’s evolution. Ernst & Young, February 2013. URL: www.ey.com/Publication/vwLUAssets/Mapping_tax_enforcement%E2%80%99s_evolution/$FILE/GAAR.pdf.

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