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      "text": "1476",
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      "text": "Bundesgesetzblatt Jahrgang 2012 Teil II Nr. 38, ausgegeben zu Bonn am 10. Dezember 2012",
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          "text": "38,"
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          "text": "Dezember"
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      "text": "keitsstaat auch die Voraussetzungen des Artikels 31 Absatz 1",
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          "text": "auch"
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          "text": "31"
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          "text": "Absatz"
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      "text": "b) Die zuständige Behörde des ersuchenden Vertragsstaates",
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          "text": "b)"
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          "text": "Die"
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          "text": "zuständige"
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          "text": "Behörde"
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          "text": "des"
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          "text": "ersuchenden"
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          "text": "Vertragsstaates"
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      "text": "dieses Abkommens erfüllen.",
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          "text": "dieses"
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          "text": "Abkommens"
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      "text": "kann ein Beitreibungsersuchen nur dann stellen, wenn:",
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      "text": "– die Forderung oder der Vollstreckungstitel in diesem Ver-",
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          "text": "der"
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          "text": "diesem"
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          "text": "Ver-"
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      "text": "b) Eine aktive gewerbliche Tätigkeit ist nur gegeben, wenn die",
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          "text": "b)"
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          "text": "Eine"
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          "text": "aktive"
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          "text": "gewerbliche"
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          "text": "Tätigkeit"
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          ],
          "text": "ist"
        },
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          "text": "nur"
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          "text": "gegeben,"
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          "text": "wenn"
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          "text": "die"
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      ]
    },
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      "id": "pdf-015-line-009",
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      "text": "tragsstaat, in dem die ersuchende Behörde ihren Sitz hat,",
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          "text": "tragsstaat,"
        },
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "dem"
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          ],
          "text": "die"
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        {
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          "text": "ersuchende"
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          "text": "Behörde"
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          "bbox": [
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          "text": "ihren"
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          "text": "Sitz"
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          "text": "hat,"
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      ]
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      "id": "pdf-015-line-010",
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      "text": "Tätigkeit von der Gesellschaft selbst mit eigener Organisation",
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          "text": "Tätigkeit"
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          "text": "von"
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          "text": "der"
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          "text": "Gesellschaft"
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          "text": "selbst"
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          "text": "mit"
        },
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          "text": "eigener"
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          "text": "Organisation"
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      "text": "nicht angefochten ist, außer für den Fall, dass der Steuer-",
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          "text": "nicht"
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          "text": "angefochten"
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          "text": "ist,"
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          "text": "außer"
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          "text": "für"
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          "text": "den"
        },
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          "text": "Fall,"
        },
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          "text": "dass"
        },
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          "text": "der"
        },
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          "text": "Steuer-"
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      "text": "und eigenem Personal im Umfang eines für den Geschäfts-",
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        {
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          "text": "und"
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          "text": "eigenem"
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          "text": "Personal"
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          "text": "im"
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          "text": "Umfang"
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          "text": "eines"
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          "text": "für"
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          "text": "den"
        },
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          "text": "Geschäfts-"
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      "id": "pdf-015-line-013",
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      "text": "anspruch nach Artikel 28 Absatz 3 vollstreckbar ist; und",
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          "text": "anspruch"
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          "text": "nach"
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          "text": "Artikel"
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          "text": "28"
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          "text": "Absatz"
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          "text": "3"
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          "text": "vollstreckbar"
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          "text": "ist;"
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          "text": "und"
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      "source_page": 15,
      "text": "zweck angemessen eingerichteten Geschäftsbetriebes aus-",
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          "text": "zweck"
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          "text": "angemessen"
        },
        {
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            441.0472,
            135.66826
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          "text": "eingerichteten"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftsbetriebes"
        },
        {
          "bbox": [
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          "text": "aus-"
        }
      ]
    },
    {
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      "id": "pdf-015-line-015",
      "source_page": 15,
      "text": "geübt wird und dazu sowohl geschäftsleitende als auch",
      "words": [
        {
          "bbox": [
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          "text": "geübt"
        },
        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            379.64864,
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            145.23522
          ],
          "text": "dazu"
        },
        {
          "bbox": [
            401.25392,
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            427.16816,
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          ],
          "text": "sowohl"
        },
        {
          "bbox": [
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          ],
          "text": "geschäftsleitende"
        },
        {
          "bbox": [
            499.47672,
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            509.72496,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            513.7392,
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          ],
          "text": "auch"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-016",
      "source_page": 15,
      "text": "– sie in dem Vertragsstaat, in dem die ersuchende Behörde",
      "words": [
        {
          "bbox": [
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            81.9524,
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          ],
          "text": "–"
        },
        {
          "bbox": [
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            96.52768,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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            104.9352,
            149.23386
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            176.62104,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            185.02904,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "ersuchende"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-017",
      "source_page": 15,
      "text": "operative Aktivitäten entfaltet werden sowie mehr als 25 Pro-",
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        {
          "bbox": [
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          ],
          "text": "operative"
        },
        {
          "bbox": [
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          ],
          "text": "Aktivitäten"
        },
        {
          "bbox": [
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          ],
          "text": "entfaltet"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
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          ],
          "text": "mehr"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "25"
        },
        {
          "bbox": [
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            154.8021
          ],
          "text": "Pro-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-018",
      "source_page": 15,
      "text": "ihren Sitz hat, bereits Beitreibungsverfahren durchgeführt",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ihren"
        },
        {
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          ],
          "text": "Sitz"
        },
        {
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "bereits"
        },
        {
          "bbox": [
            164.18112,
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          ],
          "text": "Beitreibungsverfahren"
        },
        {
          "bbox": [
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          ],
          "text": "durchgeführt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-019",
      "source_page": 15,
      "text": "zent ihrer gesamten Bruttoerträge des betreffenden Wirt-",
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        {
          "bbox": [
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          ],
          "text": "zent"
        },
        {
          "bbox": [
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
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          ],
          "text": "gesamten"
        },
        {
          "bbox": [
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          ],
          "text": "Bruttoerträge"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
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          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-020",
      "source_page": 15,
      "text": "hat, wie sie aufgrund des in Buchstabe a dieser Protokoll-",
      "words": [
        {
          "bbox": [
            86.4556,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
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          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            185.476,
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
            232.3148,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            256.09656,
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          ],
          "text": "Protokoll-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-021",
      "source_page": 15,
      "text": "schaftsjahres aus dieser eigenen Wirtschaftstätigkeit erzielt",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schaftsjahres"
        },
        {
          "bbox": [
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            380.3732,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            383.05608,
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            404.90608,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            407.58704,
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          ],
          "text": "eigenen"
        },
        {
          "bbox": [
            438.51056,
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          ],
          "text": "Wirtschaftstätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "erzielt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-022",
      "source_page": 15,
      "text": "bestimmung genannten Titels ausgeführt werden sollen,",
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        {
          "bbox": [
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          ],
          "text": "bestimmung"
        },
        {
          "bbox": [
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          ],
          "text": "genannten"
        },
        {
          "bbox": [
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          ],
          "text": "Titels"
        },
        {
          "bbox": [
            196.66528,
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          ],
          "text": "ausgeführt"
        },
        {
          "bbox": [
            237.8848,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            267.176,
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          ],
          "text": "sollen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-023",
      "source_page": 15,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            317.47504,
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            183.5029
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-024",
      "source_page": 15,
      "text": "und die getroffenen Maßnahmen nicht zur vollständigen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "getroffenen"
        },
        {
          "bbox": [
            160.65896,
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          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            208.32832,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            228.77944,
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            187.50154
          ],
          "text": "zur"
        },
        {
          "bbox": [
            242.5756,
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          ],
          "text": "vollständigen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-025",
      "source_page": 15,
      "text": "Tilgung der Forderung führen werden; und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Tilgung"
        },
        {
          "bbox": [
            114.9944,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            128.91632,
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          ],
          "text": "Forderung"
        },
        {
          "bbox": [
            167.64096,
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          ],
          "text": "führen"
        },
        {
          "bbox": [
            192.3852,
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            220.96856,
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          ],
          "text": "werden;"
        },
        {
          "bbox": [
            223.19,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-026",
      "source_page": 15,
      "text": "c) Besteht die Tätigkeit der Gesellschaft überwiegend in der",
      "words": [
        {
          "bbox": [
            304.71912,
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            311.086,
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Besteht"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            362.78192,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            396.36736,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            459.6836,
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          ],
          "text": "überwiegend"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            519.6128,
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            531.49184,
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          ],
          "text": "der"
        }
      ]
    },
    {
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      ],
      "id": "pdf-015-line-027",
      "source_page": 15,
      "text": "Geschäftsleitung anderer Gesellschaften, gilt die Tätigkeit nur",
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        {
          "bbox": [
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          ],
          "text": "Geschäftsleitung"
        },
        {
          "bbox": [
            378.7236,
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          ],
          "text": "anderer"
        },
        {
          "bbox": [
            407.58736,
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          ],
          "text": "Gesellschaften,"
        },
        {
          "bbox": [
            463.75296,
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            474.24816,
            208.0573
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            476.19224,
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            486.89424,
            208.0573
          ],
          "text": "die"
        },
        {
          "bbox": [
            488.83776,
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            518.10272,
            208.0573
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-028",
      "source_page": 15,
      "text": "c) Das Beitreibungsersuchen muss folgende Angaben enthal-",
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        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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            90.53088,
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          ],
          "text": "Das"
        },
        {
          "bbox": [
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            211.3449
          ],
          "text": "Beitreibungsersuchen"
        },
        {
          "bbox": [
            174.38832,
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            193.76504,
            211.3449
          ],
          "text": "muss"
        },
        {
          "bbox": [
            196.46792,
            204.0489,
            227.82448,
            211.3449
          ],
          "text": "folgende"
        },
        {
          "bbox": [
            230.52624,
            204.0489,
            262.74312,
            211.3449
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            265.44536,
            204.0489,
            290.55008,
            211.3449
          ],
          "text": "enthal-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-029",
      "source_page": 15,
      "text": "dann als aktive gewerbliche Tätigkeit, wenn die Tätigkeit",
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        {
          "bbox": [
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            335.67448,
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          ],
          "text": "dann"
        },
        {
          "bbox": [
            339.43032,
            210.32826,
            349.67856,
            217.62426
          ],
          "text": "als"
        },
        {
          "bbox": [
            353.4352,
            210.32826,
            374.91616,
            217.62426
          ],
          "text": "aktive"
        },
        {
          "bbox": [
            378.67176,
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          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            426.55448,
            210.32826,
            459.29,
            217.62426
          ],
          "text": "Tätigkeit,"
        },
        {
          "bbox": [
            463.04528,
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            482.56488,
            217.62426
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            486.32072,
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            497.31216,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            501.06776,
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          ],
          "text": "Tätigkeit"
        }
      ]
    },
    {
      "bbox": [
        76.53368,
        213.61578,
        89.92176,
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      ],
      "id": "pdf-015-line-030",
      "source_page": 15,
      "text": "ten:",
      "words": [
        {
          "bbox": [
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            89.92176,
            220.91178
          ],
          "text": "ten:"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-031",
      "source_page": 15,
      "text": "Führungsentscheidungen gegenüber mindestens zwei be-",
      "words": [
        {
          "bbox": [
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            219.89506,
            409.63896,
            227.19106
          ],
          "text": "Führungsentscheidungen"
        },
        {
          "bbox": [
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          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
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            496.844,
            227.19106
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            499.88416,
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            516.1244,
            227.19106
          ],
          "text": "zwei"
        },
        {
          "bbox": [
            519.16392,
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            531.49128,
            227.19106
          ],
          "text": "be-"
        }
      ]
    },
    {
      "bbox": [
        77.95104,
        227.89226,
        290.54896,
        235.18826
      ],
      "id": "pdf-015-line-032",
      "source_page": 15,
      "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
      "words": [
        {
          "bbox": [
            77.95104,
            227.89226,
            81.95104,
            235.18826
          ],
          "text": "–"
        },
        {
          "bbox": [
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            109.8664,
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          ],
          "text": "Name,"
        },
        {
          "bbox": [
            111.88632,
            227.89226,
            143.58408,
            235.18826
          ],
          "text": "Anschrift"
        },
        {
          "bbox": [
            145.6048,
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            159.24336,
            235.18826
          ],
          "text": "und"
        },
        {
          "bbox": [
            161.2628,
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            191.48456,
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          ],
          "text": "sonstige"
        },
        {
          "bbox": [
            193.50464,
            227.89226,
            225.50728,
            235.18826
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            227.52776,
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            238.4788,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            240.49808,
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          ],
          "text": "Identifizierung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-033",
      "source_page": 15,
      "text": "herrschten Gesellschaften, die selbst aktiv gewerblich tätig",
      "words": [
        {
          "bbox": [
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          ],
          "text": "herrschten"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaften,"
        },
        {
          "bbox": [
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            236.7581
          ],
          "text": "die"
        },
        {
          "bbox": [
            430.06168,
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            451.53664,
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          ],
          "text": "selbst"
        },
        {
          "bbox": [
            454.23184,
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            471.086,
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          ],
          "text": "aktiv"
        },
        {
          "bbox": [
            473.78168,
            229.4621,
            512.98032,
            236.7581
          ],
          "text": "gewerblich"
        },
        {
          "bbox": [
            515.67536,
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          ],
          "text": "tätig"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-034",
      "source_page": 15,
      "text": "der betreffenden Person und/oder von Drittbesitzern;",
      "words": [
        {
          "bbox": [
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            98.15576,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
            147.92936,
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            172.77176,
            244.75522
          ],
          "text": "Person"
        },
        {
          "bbox": [
            174.99376,
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          ],
          "text": "und/oder"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            225.06808,
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          ],
          "text": "Drittbesitzern;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-035",
      "source_page": 15,
      "text": "sind, umfasst und die Gesellschaft substanziell über eigene",
      "words": [
        {
          "bbox": [
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            334.66384,
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
            337.23896,
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            365.69064,
            246.32498
          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            368.26656,
            239.02898,
            381.90512,
            246.32498
          ],
          "text": "und"
        },
        {
          "bbox": [
            384.47968,
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            395.2932,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            397.86848,
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            442.00352,
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            444.57944,
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            486.492,
            246.32498
          ],
          "text": "substanziell"
        },
        {
          "bbox": [
            489.06776,
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            505.21608,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            507.79056,
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          ],
          "text": "eigene"
        }
      ]
    },
    {
      "bbox": [
        317.47472,
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      "id": "pdf-015-line-036",
      "source_page": 15,
      "text": "Geschäftsräume, eigenes Personal und eigene Ausrüstungs-",
      "words": [
        {
          "bbox": [
            317.47472,
            248.59586,
            378.1392,
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          ],
          "text": "Geschäftsräume,"
        },
        {
          "bbox": [
            380.1256,
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          ],
          "text": "eigenes"
        },
        {
          "bbox": [
            409.73696,
            248.59586,
            440.56144,
            255.89186
          ],
          "text": "Personal"
        },
        {
          "bbox": [
            442.54864,
            248.59586,
            456.16192,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            458.14792,
            248.59586,
            481.7852,
            255.89186
          ],
          "text": "eigene"
        },
        {
          "bbox": [
            483.77192,
            248.59586,
            531.49144,
            255.89186
          ],
          "text": "Ausrüstungs-"
        }
      ]
    },
    {
      "bbox": [
        77.95056,
        251.7357,
        290.54848,
        259.0317
      ],
      "id": "pdf-015-line-037",
      "source_page": 15,
      "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
      "words": [
        {
          "bbox": [
            77.95056,
            251.7357,
            81.95056,
            259.0317
          ],
          "text": "–"
        },
        {
          "bbox": [
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            109.86592,
            259.0317
          ],
          "text": "Name,"
        },
        {
          "bbox": [
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            143.5836,
            259.0317
          ],
          "text": "Anschrift"
        },
        {
          "bbox": [
            145.60432,
            251.7357,
            159.24288,
            259.0317
          ],
          "text": "und"
        },
        {
          "bbox": [
            161.26232,
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            191.48408,
            259.0317
          ],
          "text": "sonstige"
        },
        {
          "bbox": [
            193.50416,
            251.7357,
            225.5068,
            259.0317
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            227.52728,
            251.7357,
            238.47832,
            259.0317
          ],
          "text": "zur"
        },
        {
          "bbox": [
            240.4976,
            251.7357,
            290.54848,
            259.0317
          ],
          "text": "Identifizierung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-038",
      "source_page": 15,
      "text": "gegenstände verfügt. Führungsentscheidungen zeichnen sich",
      "words": [
        {
          "bbox": [
            317.47528,
            258.16274,
            363.20056,
            265.45874
          ],
          "text": "gegenstände"
        },
        {
          "bbox": [
            365.12032,
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            265.45874
          ],
          "text": "verfügt."
        },
        {
          "bbox": [
            393.6056,
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            482.23088,
            265.45874
          ],
          "text": "Führungsentscheidungen"
        },
        {
          "bbox": [
            484.15096,
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            515.29216,
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          ],
          "text": "zeichnen"
        },
        {
          "bbox": [
            517.21224,
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            531.492,
            265.45874
          ],
          "text": "sich"
        }
      ]
    },
    {
      "bbox": [
        86.45416,
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        181.56288,
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      ],
      "id": "pdf-015-line-039",
      "source_page": 15,
      "text": "der ersuchenden Behörde;",
      "words": [
        {
          "bbox": [
            86.45416,
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            98.15528,
            268.59858
          ],
          "text": "der"
        },
        {
          "bbox": [
            100.37608,
            261.30258,
            146.74976,
            268.59858
          ],
          "text": "ersuchenden"
        },
        {
          "bbox": [
            148.97176,
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            181.56288,
            268.59858
          ],
          "text": "Behörde;"
        }
      ]
    },
    {
      "bbox": [
        317.47472,
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      ],
      "id": "pdf-015-line-040",
      "source_page": 15,
      "text": "durch ihre Dauerhaftigkeit, Grundsätzlichkeit und Bedeutung",
      "words": [
        {
          "bbox": [
            317.47472,
            267.72978,
            337.87544,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            339.8628,
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            352.86216,
            275.02578
          ],
          "text": "ihre"
        },
        {
          "bbox": [
            354.84912,
            267.72978,
            410.9216,
            275.02578
          ],
          "text": "Dauerhaftigkeit,"
        },
        {
          "bbox": [
            412.9084,
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            474.73544,
            275.02578
          ],
          "text": "Grundsätzlichkeit"
        },
        {
          "bbox": [
            476.72304,
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            490.33696,
            275.02578
          ],
          "text": "und"
        },
        {
          "bbox": [
            492.32328,
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            531.48856,
            275.02578
          ],
          "text": "Bedeutung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-041",
      "source_page": 15,
      "text": "– Bezugnahme auf den Vollstreckungstitel, der in dem",
      "words": [
        {
          "bbox": [
            77.95008,
            275.57906,
            81.95008,
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          ],
          "text": "–"
        },
        {
          "bbox": [
            86.454,
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          ],
          "text": "Bezugnahme"
        },
        {
          "bbox": [
            138.9236,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            154.96952,
            275.57906,
            168.63256,
            282.87506
          ],
          "text": "den"
        },
        {
          "bbox": [
            173.39048,
            275.57906,
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          ],
          "text": "Vollstreckungstitel,"
        },
        {
          "bbox": [
            246.80424,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            263.44016,
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            269.75248,
            282.87506
          ],
          "text": "in"
        },
        {
          "bbox": [
            274.5104,
            275.57906,
            290.54944,
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-042",
      "source_page": 15,
      "text": "aus, die sie für den Bestand der geleiteten Gesellschaften",
      "words": [
        {
          "bbox": [
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            332.70712,
            284.59266
          ],
          "text": "aus,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            349.36864,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            362.45312,
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            372.10936,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            374.94376,
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            388.6068,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            391.44224,
            277.29666,
            421.7552,
            284.59266
          ],
          "text": "Bestand"
        },
        {
          "bbox": [
            424.5896,
            277.29666,
            436.46864,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            439.30304,
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          ],
          "text": "geleiteten"
        },
        {
          "bbox": [
            477.5532,
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          ],
          "text": "Gesellschaften"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-043",
      "source_page": 15,
      "text": "Vertragsstaat ausgestellt wurde, in dem die ersuchende",
      "words": [
        {
          "bbox": [
            86.45408,
            285.14594,
            134.40144,
            292.44194
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            137.14304,
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            176.30776,
            292.44194
          ],
          "text": "ausgestellt"
        },
        {
          "bbox": [
            179.04936,
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            203.71192,
            292.44194
          ],
          "text": "wurde,"
        },
        {
          "bbox": [
            206.45264,
            285.14594,
            212.75088,
            292.44194
          ],
          "text": "in"
        },
        {
          "bbox": [
            215.49216,
            285.14594,
            231.50296,
            292.44194
          ],
          "text": "dem"
        },
        {
          "bbox": [
            234.24328,
            285.14594,
            245.20656,
            292.44194
          ],
          "text": "die"
        },
        {
          "bbox": [
            247.94752,
            285.14594,
            290.54784,
            292.44194
          ],
          "text": "ersuchende"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-044",
      "source_page": 15,
      "text": "haben. Sie unterscheiden sich von Entscheidungen, die kurz-",
      "words": [
        {
          "bbox": [
            317.47392,
            286.86354,
            341.65984,
            294.15954
          ],
          "text": "haben."
        },
        {
          "bbox": [
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            354.75512,
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          ],
          "text": "Sie"
        },
        {
          "bbox": [
            356.70152,
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          ],
          "text": "unterscheiden"
        },
        {
          "bbox": [
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            422.94376,
            294.15954
          ],
          "text": "sich"
        },
        {
          "bbox": [
            424.89048,
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            437.82448,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            439.7712,
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          ],
          "text": "Entscheidungen,"
        },
        {
          "bbox": [
            500.83712,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            513.49128,
            286.86354,
            531.49064,
            294.15954
          ],
          "text": "kurz-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-045",
      "source_page": 15,
      "text": "Behörde ihren Sitz hat;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            119.04368,
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
            138.7488,
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            152.06736,
            302.00898
          ],
          "text": "Sitz"
        },
        {
          "bbox": [
            154.28984,
            294.71298,
            167.77552,
            302.00898
          ],
          "text": "hat;"
        }
      ]
    },
    {
      "bbox": [
        317.47408,
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        531.49048,
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      "id": "pdf-015-line-046",
      "source_page": 15,
      "text": "fristig und ausführungsbezogen sind. Die Durchführung nur",
      "words": [
        {
          "bbox": [
            317.47408,
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          ],
          "text": "fristig"
        },
        {
          "bbox": [
            339.91456,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            356.25344,
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          ],
          "text": "ausführungsbezogen"
        },
        {
          "bbox": [
            434.03704,
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          ],
          "text": "sind."
        },
        {
          "bbox": [
            453.95016,
            296.43042,
            465.67576,
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            468.3536,
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            303.72642
          ],
          "text": "Durchführung"
        },
        {
          "bbox": [
            519.90856,
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          ],
          "text": "nur"
        }
      ]
    },
    {
      "bbox": [
        317.47416,
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      ],
      "id": "pdf-015-line-047",
      "source_page": 15,
      "text": "einzelner Geschäftsfunktionen reicht für die Qualifizierung als",
      "words": [
        {
          "bbox": [
            317.47416,
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          ],
          "text": "einzelner"
        },
        {
          "bbox": [
            350.80312,
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          ],
          "text": "Geschäftsfunktionen"
        },
        {
          "bbox": [
            425.82312,
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            445.47384,
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          ],
          "text": "reicht"
        },
        {
          "bbox": [
            447.43384,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            458.79112,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            471.4844,
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            519.5384,
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          ],
          "text": "Qualifizierung"
        },
        {
          "bbox": [
            521.49872,
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          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
        77.94984,
        308.98938,
        290.54856,
        316.28538
      ],
      "id": "pdf-015-line-048",
      "source_page": 15,
      "text": "– Art und Betrag der Forderung, einschließlich Hauptforde-",
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        {
          "bbox": [
            77.94984,
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            81.94984,
            316.28538
          ],
          "text": "–"
        },
        {
          "bbox": [
            86.45376,
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            96.85856,
            316.28538
          ],
          "text": "Art"
        },
        {
          "bbox": [
            99.3132,
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            112.95176,
            316.28538
          ],
          "text": "und"
        },
        {
          "bbox": [
            115.40512,
            308.98938,
            139.0536,
            316.28538
          ],
          "text": "Betrag"
        },
        {
          "bbox": [
            141.50848,
            308.98938,
            153.2096,
            316.28538
          ],
          "text": "der"
        },
        {
          "bbox": [
            155.6628,
            308.98938,
            194.38872,
            316.28538
          ],
          "text": "Forderung,"
        },
        {
          "bbox": [
            196.84256,
            308.98938,
            244.68912,
            316.28538
          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
            247.14352,
            308.98938,
            290.54856,
            316.28538
          ],
          "text": "Hauptforde-"
        }
      ]
    },
    {
      "bbox": [
        317.4748,
        315.56434,
        435.92328,
        322.86034
      ],
      "id": "pdf-015-line-049",
      "source_page": 15,
      "text": "Führungsentscheidung nicht aus.",
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        {
          "bbox": [
            317.4748,
            315.56434,
            399.0276,
            322.86034
          ],
          "text": "Führungsentscheidung"
        },
        {
          "bbox": [
            401.25008,
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            418.73488,
            322.86034
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            420.95712,
            315.56434,
            435.92328,
            322.86034
          ],
          "text": "aus."
        }
      ]
    },
    {
      "bbox": [
        86.45376,
        318.55626,
        290.5496,
        325.85226
      ],
      "id": "pdf-015-line-050",
      "source_page": 15,
      "text": "rung, Zinsen sowie aller sonstigen Geldstrafen, Geldbußen",
      "words": [
        {
          "bbox": [
            86.45376,
            318.55626,
            104.57944,
            325.85226
          ],
          "text": "rung,"
        },
        {
          "bbox": [
            106.51688,
            318.55626,
            130.06064,
            325.85226
          ],
          "text": "Zinsen"
        },
        {
          "bbox": [
            131.99864,
            318.55626,
            152.47752,
            325.85226
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            154.41512,
            318.55626,
            168.97288,
            325.85226
          ],
          "text": "aller"
        },
        {
          "bbox": [
            170.90968,
            318.55626,
            205.08472,
            325.85226
          ],
          "text": "sonstigen"
        },
        {
          "bbox": [
            207.02272,
            318.55626,
            249.84344,
            325.85226
          ],
          "text": "Geldstrafen,"
        },
        {
          "bbox": [
            251.7808,
            318.55626,
            290.5496,
            325.85226
          ],
          "text": "Geldbußen"
        }
      ]
    },
    {
      "bbox": [
        86.45352,
        328.1233,
        268.63864,
        335.4193
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      "id": "pdf-015-line-051",
      "source_page": 15,
      "text": "und Kosten in den Währungen der Vertragsstaaten;",
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        {
          "bbox": [
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            100.09208,
            335.4193
          ],
          "text": "und"
        },
        {
          "bbox": [
            102.31304,
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            127.30792,
            335.4193
          ],
          "text": "Kosten"
        },
        {
          "bbox": [
            129.52992,
            328.1233,
            135.75336,
            335.4193
          ],
          "text": "in"
        },
        {
          "bbox": [
            137.97536,
            328.1233,
            151.46048,
            335.4193
          ],
          "text": "den"
        },
        {
          "bbox": [
            153.68248,
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            194.5776,
            335.4193
          ],
          "text": "Währungen"
        },
        {
          "bbox": [
            196.7996,
            328.1233,
            208.50072,
            335.4193
          ],
          "text": "der"
        },
        {
          "bbox": [
            210.72152,
            328.1233,
            268.63864,
            335.4193
          ],
          "text": "Vertragsstaaten;"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-052",
      "source_page": 15,
      "text": "12. Zu Artikel 31 Absatz 2 (Anwendung des Abkommens in",
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        {
          "bbox": [
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          "text": "12."
        },
        {
          "bbox": [
            320.21864,
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            330.02512,
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          ],
          "text": "Zu"
        },
        {
          "bbox": [
            332.66824,
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            357.29264,
            337.71986
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            359.93608,
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          ],
          "text": "31"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            404.7852,
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          ],
          "text": "2"
        },
        {
          "bbox": [
            407.42944,
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            455.12192,
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          ],
          "text": "(Anwendung"
        },
        {
          "bbox": [
            457.7656,
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            471.54008,
            337.71986
          ],
          "text": "des"
        },
        {
          "bbox": [
            474.18392,
            330.55186,
            522.04024,
            337.71986
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            524.68424,
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            531.49072,
            337.71986
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        320.21824,
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      ],
      "id": "pdf-015-line-053",
      "source_page": 15,
      "text": "bestimmten Fällen)",
      "words": [
        {
          "bbox": [
            320.21824,
            340.11882,
            365.47368,
            347.28682
          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
            367.69456,
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            347.28682
          ],
          "text": "Fällen)"
        }
      ]
    },
    {
      "bbox": [
        77.94944,
        342.3997,
        290.54896,
        349.6957
      ],
      "id": "pdf-015-line-054",
      "source_page": 15,
      "text": "– Datum des Tages, an dem die ersuchende Behörde",
      "words": [
        {
          "bbox": [
            77.94944,
            342.3997,
            81.94944,
            349.6957
          ],
          "text": "–"
        },
        {
          "bbox": [
            86.45336,
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            110.52584,
            349.6957
          ],
          "text": "Datum"
        },
        {
          "bbox": [
            115.33136,
            342.3997,
            128.5464,
            349.6957
          ],
          "text": "des"
        },
        {
          "bbox": [
            133.35376,
            342.3997,
            157.02664,
            349.6957
          ],
          "text": "Tages,"
        },
        {
          "bbox": [
            161.83256,
            342.3997,
            170.66448,
            349.6957
          ],
          "text": "an"
        },
        {
          "bbox": [
            175.47096,
            342.3997,
            191.51,
            349.6957
          ],
          "text": "dem"
        },
        {
          "bbox": [
            196.31552,
            342.3997,
            207.30696,
            349.6957
          ],
          "text": "die"
        },
        {
          "bbox": [
            212.1132,
            342.3997,
            254.84072,
            349.6957
          ],
          "text": "ersuchende"
        },
        {
          "bbox": [
            259.64696,
            342.3997,
            290.54896,
            349.6957
          ],
          "text": "Behörde"
        }
      ]
    },
    {
      "bbox": [
        86.45392,
        351.96666,
        290.54872,
        359.26266
      ],
      "id": "pdf-015-line-055",
      "source_page": 15,
      "text": "und/oder die ersuchte Behörde den Vollstreckungstitel",
      "words": [
        {
          "bbox": [
            86.45392,
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            119.66848,
            359.26266
          ],
          "text": "und/oder"
        },
        {
          "bbox": [
            123.16632,
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            134.15776,
            359.26266
          ],
          "text": "die"
        },
        {
          "bbox": [
            137.6564,
            351.96666,
            169.14352,
            359.26266
          ],
          "text": "ersuchte"
        },
        {
          "bbox": [
            172.64216,
            351.96666,
            203.54416,
            359.26266
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            207.0428,
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            220.70584,
            359.26266
          ],
          "text": "den"
        },
        {
          "bbox": [
            224.20472,
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            290.54872,
            359.26266
          ],
          "text": "Vollstreckungstitel"
        }
      ]
    },
    {
      "bbox": [
        313.22208,
        355.10634,
        531.4888,
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      "id": "pdf-015-line-056",
      "source_page": 15,
      "text": "Eine gewerbliche Tätigkeit im erstgenannten Vertragsstaat, die",
      "words": [
        {
          "bbox": [
            313.22208,
            355.10634,
            328.522,
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          ],
          "text": "Eine"
        },
        {
          "bbox": [
            330.48616,
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            373.37184,
            362.40234
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            375.336,
            355.10634,
            404.76616,
            362.40234
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            406.73096,
            355.10634,
            415.2952,
            362.40234
          ],
          "text": "im"
        },
        {
          "bbox": [
            417.25872,
            355.10634,
            468.00144,
            362.40234
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            469.96592,
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            518.78176,
            362.40234
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            520.74568,
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        86.4544,
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        206.5028,
        368.82962
      ],
      "id": "pdf-015-line-057",
      "source_page": 15,
      "text": "dem Empfänger zugestellt haben;",
      "words": [
        {
          "bbox": [
            86.4544,
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            102.31552,
            368.82962
          ],
          "text": "dem"
        },
        {
          "bbox": [
            104.53656,
            361.53362,
            143.64784,
            368.82962
          ],
          "text": "Empfänger"
        },
        {
          "bbox": [
            145.86864,
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            179.83,
            368.82962
          ],
          "text": "zugestellt"
        },
        {
          "bbox": [
            182.05224,
            361.53362,
            206.5028,
            368.82962
          ],
          "text": "haben;"
        }
      ]
    },
    {
      "bbox": [
        304.71784,
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      "id": "pdf-015-line-058",
      "source_page": 15,
      "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
            304.71784,
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          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
            345.52232,
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            357.22336,
            371.96922
          ],
          "text": "der"
        },
        {
          "bbox": [
            359.65896,
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            407.34296,
            371.96922
          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
            409.77976,
            364.67322,
            439.49104,
            371.96922
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            441.92808,
            364.67322,
            450.52744,
            371.96922
          ],
          "text": "im"
        },
        {
          "bbox": [
            452.96328,
            364.67322,
            482.00296,
            371.96922
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            484.43976,
            364.67322,
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            371.96922
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-059",
      "source_page": 15,
      "text": "in qualitativer wie quantitativer Hinsicht erheblich ist, ist insbe-",
      "words": [
        {
          "bbox": [
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            310.95304,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            313.63184,
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            352.87096,
            381.5361
          ],
          "text": "qualitativer"
        },
        {
          "bbox": [
            355.54856,
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            367.70704,
            381.5361
          ],
          "text": "wie"
        },
        {
          "bbox": [
            370.38552,
            374.2401,
            414.82848,
            381.5361
          ],
          "text": "quantitativer"
        },
        {
          "bbox": [
            417.50608,
            374.2401,
            446.62792,
            381.5361
          ],
          "text": "Hinsicht"
        },
        {
          "bbox": [
            449.30704,
            374.2401,
            482.14072,
            381.5361
          ],
          "text": "erheblich"
        },
        {
          "bbox": [
            484.81952,
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            495.37544,
            381.5361
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            498.0536,
            374.2401,
            506.3736,
            381.5361
          ],
          "text": "ist"
        },
        {
          "bbox": [
            509.05272,
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            531.48664,
            381.5361
          ],
          "text": "insbe-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-060",
      "source_page": 15,
      "text": "– Datum des Tages, von dem an, und Frist, während der die",
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        {
          "bbox": [
            77.95048,
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            81.95048,
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "Datum"
        },
        {
          "bbox": [
            112.15912,
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            125.192,
            383.1061
          ],
          "text": "des"
        },
        {
          "bbox": [
            127.19032,
            375.8101,
            150.40768,
            383.1061
          ],
          "text": "Tages,"
        },
        {
          "bbox": [
            152.40456,
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            165.44016,
            383.1061
          ],
          "text": "von"
        },
        {
          "bbox": [
            167.43776,
            375.8101,
            183.29464,
            383.1061
          ],
          "text": "dem"
        },
        {
          "bbox": [
            185.29128,
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            196.25328,
            383.1061
          ],
          "text": "an,"
        },
        {
          "bbox": [
            198.25016,
            375.8101,
            211.88456,
            383.1061
          ],
          "text": "und"
        },
        {
          "bbox": [
            213.88104,
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            231.25848,
            383.1061
          ],
          "text": "Frist,"
        },
        {
          "bbox": [
            233.25536,
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            264.05128,
            383.1061
          ],
          "text": "während"
        },
        {
          "bbox": [
            266.04776,
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            277.74464,
            383.1061
          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "die"
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    },
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      "text": "sondere dann gegeben, wenn die aus der gewerblichen Tätigkeit",
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          "text": "sondere"
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          "text": "dann"
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          "bbox": [
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          "text": "gegeben,"
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        {
          "bbox": [
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          "text": "wenn"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "gewerblichen"
        },
        {
          "bbox": [
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          "text": "Tätigkeit"
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      ]
    },
    {
      "bbox": [
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      "source_page": 15,
      "text": "Beitreibung nach den Rechtsvorschriften der ersuchenden",
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        {
          "bbox": [
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          "text": "Beitreibung"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Rechtsvorschriften"
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "ersuchenden"
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      ]
    },
    {
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      "text": "im erstgenannten Vertragsstaat stammenden Bruttoerträge min-",
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        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "stammenden"
        },
        {
          "bbox": [
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          "text": "Bruttoerträge"
        },
        {
          "bbox": [
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          "text": "min-"
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      ]
    },
    {
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      "text": "Vertragspartei ausgeführt werden kann, und",
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        {
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          "text": "Vertragspartei"
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          ],
          "text": "ausgeführt"
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          "text": "werden"
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        {
          "bbox": [
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          ],
          "text": "kann,"
        },
        {
          "bbox": [
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          "text": "und"
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      ]
    },
    {
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      "text": "destens 25 Prozent der aus der gewerblichen Tätigkeit im ande-",
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        {
          "bbox": [
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          "text": "destens"
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          "text": "25"
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          "bbox": [
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          ],
          "text": "Prozent"
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        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "gewerblichen"
        },
        {
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "ande-"
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      ]
    },
    {
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      "text": "– alle sonstigen sachdienlichen Informationen.",
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        {
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          ],
          "text": "–"
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          "text": "alle"
        },
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          "bbox": [
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          ],
          "text": "sonstigen"
        },
        {
          "bbox": [
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          "text": "sachdienlichen"
        },
        {
          "bbox": [
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          "text": "Informationen."
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      ]
    },
    {
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      "id": "pdf-015-line-067",
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      "text": "ren Vertragsstaat stammenden Bruttoerträge betragen.",
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        {
          "bbox": [
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          "text": "ren"
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        {
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          ],
          "text": "Vertragsstaat"
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          ],
          "text": "stammenden"
        },
        {
          "bbox": [
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          "text": "Bruttoerträge"
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        {
          "bbox": [
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          "text": "betragen."
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      ]
    },
    {
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      "id": "pdf-015-line-068",
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      "text": "Das Beitreibungsersuchen enthält zudem eine Erklärung der",
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        {
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          "text": "Das"
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          "text": "Beitreibungsersuchen"
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          "text": "enthält"
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          "text": "zudem"
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          "text": "eine"
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          "text": "Erklärung"
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          "bbox": [
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          "text": "der"
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      ]
    },
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      "text": "13. Zu Artikel 31 Absatz 1 und 2 (Anwendung des Abkom-",
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        {
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          "text": "13."
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        {
          "bbox": [
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          ],
          "text": "Zu"
        },
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          ],
          "text": "Artikel"
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          "text": "31"
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          "text": "Absatz"
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          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
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          "text": "2"
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          "text": "(Anwendung"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Abkom-"
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      "text": "ersuchenden Behörde, in der bestätigt wird, dass die in Buch-",
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          "text": "ersuchenden"
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          "text": "Behörde,"
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          ],
          "text": "in"
        },
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          "text": "der"
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          "text": "bestätigt"
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          ],
          "text": "wird,"
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          "text": "dass"
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          "text": "die"
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          "text": "in"
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          "text": "Buch-"
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      "text": "mens in bestimmten Fällen)",
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          ],
          "text": "mens"
        },
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          ],
          "text": "in"
        },
        {
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          "text": "bestimmten"
        },
        {
          "bbox": [
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          "text": "Fällen)"
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      ]
    },
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      "text": "stabe b genannten Voraussetzungen erfüllt sind.",
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          "text": "stabe"
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          "text": "b"
        },
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          "text": "genannten"
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      "text": "Soweit der Anwendung von Vorschriften des Artikels 31 höher-",
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          "text": "Soweit"
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          "text": "der"
        },
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          "text": "Anwendung"
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          "text": "von"
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          "text": "Vorschriften"
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          "text": "des"
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          "text": "Artikels"
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          "text": "31"
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          "text": "höher-"
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      ]
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      "text": "11. Zu Artikel 31 Absatz 1 (Anwendung des Abkommens in",
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          "text": "11."
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        {
          "bbox": [
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          "text": "Zu"
        },
        {
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          ],
          "text": "Artikel"
        },
        {
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          "text": "31"
        },
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          "text": "Absatz"
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          "text": "1"
        },
        {
          "bbox": [
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          "text": "(Anwendung"
        },
        {
          "bbox": [
            216.82448,
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Abkommens"
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          "text": "in"
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      ]
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      "id": "pdf-015-line-075",
      "source_page": 15,
      "text": "rangiges Recht mit der Folge der Unwirksamkeit entgegenstehen",
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          "text": "rangiges"
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          "text": "Recht"
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          "text": "mit"
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          "text": "der"
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          "text": "Folge"
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          "text": "der"
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        {
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          "text": "Unwirksamkeit"
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          "text": "entgegenstehen"
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      "text": "bestimmten Fällen)",
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          "text": "bestimmten"
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          "bbox": [
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      ]
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      "text": "sollte, entfällt die abkommensrechtliche Verpflichtung zur Gewäh-",
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          "text": "entfällt"
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          "text": "abkommensrechtliche"
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          "text": "Verpflichtung"
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          "text": "zur"
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          "text": "Gewäh-"
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      "text": "rung der in den Artikeln 10 bis 12 gewährten Abkommensvor -",
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          "text": "rung"
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          "text": "der"
        },
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          "text": "in"
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          "text": "den"
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          "text": "Artikeln"
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          "text": "10"
        },
        {
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          "text": "bis"
        },
        {
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          "text": "12"
        },
        {
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          "text": "gewährten"
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          "text": "Abkommensvor"
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      "text": "a) Artikel 31 Absatz 1 ist nur anzuwenden, soweit an der Gesell-",
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          "text": "Artikel"
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          "text": "31"
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          "text": "Absatz"
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          "text": "1"
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          "text": "ist"
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          "text": "nur"
        },
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          "text": "anzuwenden,"
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          "text": "soweit"
        },
        {
          "bbox": [
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          "text": "an"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Gesell-"
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      ]
    },
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      "id": "pdf-015-line-080",
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      "text": "teile mit Ablauf von zwölf Monaten nach dem Zeitpunkt, in dem",
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        {
          "bbox": [
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          "text": "teile"
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          ],
          "text": "mit"
        },
        {
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          "text": "Ablauf"
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          "text": "von"
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          "text": "zwölf"
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          "text": "Monaten"
        },
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
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          "text": "Zeitpunkt,"
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          "text": "in"
        },
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          "text": "dem"
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    },
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      "text": "schaft Personen beteiligt sind, die keinen oder keinen",
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          "text": "schaft"
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          "text": "Personen"
        },
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          "text": "beteiligt"
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          "text": "sind,"
        },
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          "text": "die"
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          "text": "keinen"
        },
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          "text": "oder"
        },
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          "text": "keinen"
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      ]
    },
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      "id": "pdf-015-line-082",
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      "text": "vollständigen Anspruch auf Vergünstigungen nach diesem",
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          "text": "vollständigen"
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          "text": "Anspruch"
        },
        {
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          ],
          "text": "auf"
        },
        {
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          "text": "Vergünstigungen"
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          "text": "nach"
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          "text": "diesem"
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    },
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      "text": "dieser Verstoß in nicht anfechtbarer Weise festgestellt wird. In",
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          "text": "dieser"
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          "text": "in"
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          "text": "nicht"
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          "text": "anfechtbarer"
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          "text": "Weise"
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          "text": "festgestellt"
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          "text": "wird."
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          "text": "In"
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      "text": "einem solchen Fall werden die Vertragsstaaten unverzüglich",
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          "text": "einem"
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          "text": "Fall"
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          "text": "werden"
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          "text": "Vertragsstaaten"
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      "text": "Abkommen hätten. Soweit an der Gesellschaft Personen",
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          "text": "Abkommen"
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          "text": "hätten."
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          "text": "Soweit"
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          "text": "an"
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          "text": "der"
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      "text": "Verhandlungen mit dem Ziel der Vereinbarung einer die Anforde-",
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          "text": "Verhandlungen"
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          "text": "mit"
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          "text": "dem"
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          "text": "Ziel"
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          "text": "der"
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          "text": "Vereinbarung"
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          "text": "einer"
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          "text": "die"
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          "text": "Anforde-"
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      "text": "beteiligt sind, die Anspruch auf Vergünstigungen nach einem",
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          "text": "beteiligt"
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          "text": "sind,"
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          "text": "die"
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          "text": "Anspruch"
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          ],
          "text": "auf"
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        {
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          "text": "Vergünstigungen"
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "einem"
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      ]
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      "id": "pdf-015-line-088",
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      "text": "rungen höherrangigen Rechts erfüllenden gleichwertigen Rege-",
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          "text": "rungen"
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          "text": "höherrangigen"
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          "text": "Rechts"
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