[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f_Ewj5BHbBzFJLGg0kObnDOadwPBgyCNchziqDHY6ecs":3},{"lawSlug":4,"lawAbbr":5,"lawTitle":6,"parentHeading":7,"enbez":8,"title":9,"content":10,"prev":11,"next":15,"totalNorms":19,"normPosition":20,"normIds":21},"ustg_1980","UStG","Umsatzsteuergesetz","Fünfter Abschnitt – Besteuerung","§ 18d","Vorlage von Urkunden","Die Finanzbehörden sind zur Erfüllung der Auskunftsverpflichtung nach der Verordnung (EU) Nr. 904\u002F2010 des Rates vom 7. Oktober 2010 über die Zusammenarbeit der Verwaltungsbehörden und die Betrugsbekämpfung auf dem Gebiet der Mehrwertsteuer (ABl. L 268 vom 12.10.2010, S. 1) berechtigt, von Unternehmern die Vorlage der jeweils erforderlichen Bücher, Aufzeichnungen, Geschäftspapiere und anderen Urkunden zur Einsicht und Prüfung zu verlangen. § 97 Absatz 2 der Abgabenordnung gilt entsprechend. Der Unternehmer hat auf Verlangen der Finanzbehörde die in Satz 1 bezeichneten Unterlagen vorzulegen.",{"enbez":12,"title":13,"param":14},"§ 18c","Meldepflicht bei der Lieferung neuer Fahrzeuge","18c",{"enbez":16,"title":17,"param":18},"§ 18e","Bestätigungsverfahren","18e",93,47,[22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,14,67,18,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112],"1","1a","1b","1c","2","2a","2b","3","3a","3b","3c","3d","3e","3f","3g","4","4a","4b","4c","5","6","6a","6b","7","8","9","10","11","12","13","13a","13b","13c","13d","14","14a","14b","14c","15","15a","16","17","18","18a","18b","18d","18f","18g","18h","18i","18j","18k","19","19a","20","21","21a","21b","22","22a","22b","22c","22d","22e","22f","22g","23","23a","24","25","25a","25b","25c","25d","25e","25f","26","26a","26b","26c","27","27a","27b","28","29","30","Anlage 1","Anlage 2","Anlage 3","Anlage 4","Anlage 5"]