1. Tankgutschein ist Sachbezug
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2. Gutscheine, Gutscheinkarten und Geldkarten ab 2020
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3. Doppelter Vorteil: Benzin vom Chef und Entfernungspauschale vom Finanzamt
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4. Rechtsprechung des Bundessozialgerichts
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5. Umsatzsteuer
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6. Fazit
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