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Subject: broad filing and disclosure obligation law This broad filing and disclosure obligation is derived from the general obligation of the tax payer to comprehensively disclose all circumstances relevant for the existence and scope of a tax liability according to sec 119 BAO...In particular from the broad disclosure obligation of the tax payer it can be derived that also information included in attachments have to be qualified as part of a tax return pursuant to sec 133 BAO сначала думал, что это широко трактуемое. Но это скорее "всеобъемлющее..." не подберу подх. слово...
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