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Der Versender legt dem Finanzamt die Ausfuhrbescheinigung als Nachweis für die erfolgte Ausfuhr vor. Sie muss folgende Angaben enthalten: Name und Anschrift des Ausstellers und das Ausstellungsdatum. Name und Anschrift des Auftragnehmers und des Auftraggebers, falls es sich nicht um den Auftragnehmer handelt.
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