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Title
Erste Tätigkeitsstätte eines Rettungsassistenten nach neuem Reisekostenrecht.
Abstract
The article discusses Germany Bundesfinanzhof court case dealing with the first place of work for a paramedic according to the new travel expense law. The court held that the rescue station to which a rescue assistant is assigned is his first place of work if he carries out preparatory activities there every working day before the deployment on the rescue vehicle.