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steuerlicher Vorschriften, BR-Drs. 372/18 (Beschluss), p. 27, http://dipbt.bundestag.de/dip21/brd/2018/0372-18B.pdf.

      ⁴⁴ Bundesverband E-Commerce und Versandhandel Deutschland e.V., Positionspapier zu dem Gesetzesentwurf der Bundesregierung Entwurf eines Gesetzes zur Vermeidung von Umsatzsteuerausfällenbeim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Pflichten (19/4455), Berlin 10. Oktober 2018, p. 2, https://www.bevh.org/uploads/media/bevh-Stellungnahme_RefE_Rx-Versandverbot.compressed_01.pdf.

      ⁴⁵ The communication with the Finanzamt für Steuern und Fahndung Berlin is good.

      ⁴⁶ https://www.berlin.de/sen/finanzen/steuern/finanzaemter/finanzamt-fuer-fahndung-und-strafsachen.

      ⁴⁷ https://www.bzst.de/DE/Home/home_node.html.

      ⁴⁸ The communication with the Finanzamt für Steuern und Fahndung Berlin is good.

      ⁴⁹ https://www.berlin.de/sen/finanzen/steuern/finanzaemter/finanzamt-fuer-fahndung-und-strafsachen.

      ⁵⁰ https://www.bzst.de/DE/Home/home_node.html.

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