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Umsatzsteuergesetz
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Erster Abschnitt: Steuergegenstand und Geltungsbereich
§ 1 - § 3g
Zweiter Abschnitt: Steuerbefreiungen und Steuervergütungen
§ 4 - § 9
Dritter Abschnitt: Bemessungsgrundlagen
§ 10 - § 11
Vierter Abschnitt: Steuer und Vorsteuer
§ 12 - § 15a
Fünfter Abschnitt: Besteuerung
§ 16 - § 22g
Sechster Abschnitt: Sonderregelungen
§ 23 - § 25f
Siebenter Abschnitt: Durchführung, Bußgeld-, Straf-, Verfahrens-, Übergangs- und Schlussvorschriften
§ 26 - Anlage 5
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