§ 13 b ustg July 8, 2019 16 32 64 128 13 b ustg reverse charge 13 b ustg anlage 3 13 b 5 ustg 13 b abs 2 ustg Was bedeutet 13 b ustg 3 13 b ustg 13 b 2 ustg 13 b 1 ustg Erlöse 13 b ustg § 13b abs. 5 ustg