Durch das Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen vom 22.12.2016 ist § 146 Abs. 1 AO neu gefasst worden. Die Änderung ist am 29.12.2016 in Kraft getreten. Der Anwendungserlass zur Abgabenordnung zu § 146 AO wird daher neu gefasst. (BMF Schreiben vom 19.06.2018
(Quelle: VSH Dienstleistungs GmbH)
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