Paragraph 12 3 ustg July 8, 2019 16 32 64 128 Paragraph 12 abs 3 ustg Paragraph 12 absatz 3 ustg Section 12 paragraph 3 ustg Paragraph 12 abs. 3 nr. 1 ustg Paragraph 12 2 ustg Paragraph 12 ustg Paragraph 3 ustg Paragraph 3 umsatzsteuergesetz