555210 gebraucht Vakuumventil Unterdruckventil Magnetventil, online, niedriger Preis, 14 Seite

6

Servopumpe

Entnommen aus:Skoda Octavia Mk1 (1U) 1992 1781cm3 150kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Bora 1994 1781cm3 150kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Golf IV 1994 1781cm3 150kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Golf IV 1994 1595cm3 100kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Bora 1994 1781cm3 150kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Golf IV 1994 1984cm3 115kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Golf IV 1994 1390cm3 75kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

6

Servopumpe

Entnommen aus:Volkswagen Golf IV 1994 1781cm3 150kW Manuell Ähnliche Teilenummer

KS00000533

04050110

04110100

041102011

041102013

04110207

04940100

07B564

07B564K

07B564Z

110470

112447

1146310003

1146310004

1146310016

12H0036

130489

150097

150149

1H0422155E

1J0422152F

1J0422152G

1J0422154A

1J0422154AX

1J0422154B

1J0422154BES

1J0422154C

1J0422154E

1J0422154EX

1J0422154H

1J0422154HX

1J0422154J

1J0422154JV

1J0422154JX

1J0422154V

1J0422154X

1J0422155

1J0422155A

1J0422155J

27810

27830

2845601

2858501

2859401

2K0422154

2K0422154A

30145157

38145157

480060

480062

4907025234R

51603

535145157

53530

53950

555213

5Z0422154

5Z0422154A

6N0145157

6N0145157X

6N0145157ZFCN

6N0422154A

7076023

715520097

715520149

7690955103

7690955105

769095510560

7691955211

769195521160

7691955213

769195521360

7691955241

769195524160

851529615

851529624

851529678

8TL359000171

AMAZONASIN

B004Z0ZRY0

BAR14

BOSCH

BSP20746

BUGIAD

CSP73114AS

CSP73114GS

DASILVA

DELCOREMY

DP2333

DRIEXCHANGE

DSP015

ELSTOCK

GENERALRICAMBI

HP450

INTERCARSANALOGI

JPR191

JPR912

KS00000511

KS00000513

KS01000481

KS01000483

KS01000503

LIZARTE

MAPCO

MEYLE

NRG34498

NRGV2

OPTIMAL

PI0436

PU00097

QSRPA290

QUINTONHAZELL

SASIC

SERCORE

SKHP0540036

SP002438

SP8489

SPWVW016

TRISCAN

TRW

TSP5234

V100579

V102624

VW

ZF

Nerings, SIA

80,92 €

+Lieferung: --

Inkl. MwSt.

8

Lichtmaschine

Entnommen aus:Mitsubishi L200 1991 2477cm3 115kW Manuell Ähnliche Teilenummer

JA1533

063731533010

10442319

111602

12060748

12644N

12667N

155604080130

188511

200159

210595A

210595R

282980

3112519

3EFFE

401533RI

401533RIV

440984

4560

4851566

4G0112

4G0112R

526146802

5535058

5535210

56718

8EL011711181

9051566

9340

943315331010

A002TN1798

A002TN1798A

A002TN1798AM

A002TN1798AT

A002TN1798ZT

A12MH0113

A12MH0113A2

A12MH0472A2

A177247

A2TN1798

A2TN1798A

A2TN1798AM

A2TN1798AT

A2TN1798ZT

A5025

A5025SR

ABE9003

ABE9003BULK

ABE9003FAG

ABE9003FAGBULK

ABE9003KOYO

ABE9003NACHI

ABE9003NSK

ABE9003NSKBULK

ABE9003NTN

ABE9003NTNBULK

ABE9003SKF

ABE9003SKFBULK

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9242NSK

ABE9242NSKBULK

ABR5010

ABR5177S

ACH9027S

ACJBA1533

AINDE

AL01637

AL116JM

ALMT003

ANDEL

AP5062S

AR5001

ARE5048

ARE5048S

ARS0021

ARS0021BULK

ARS0063

ARS2005

ARS2007

ARS2010

ARS2010BULK

ARS2011

ARS2011BULK

ARS5004

ARS5009

ARS5013

ARS5016

ARS9021

ARS9032

ARS9032BULK

AS5010

ASHIKA

ASPL

AUTOELECTRO

BOSCH

CAL35166AS

CAL35166GS

CASCO

CEVAM

EAA

ELSTOCK

ERA

F032112355

FRIESEN

G103192

H5535058

H5535210

HCPARTS

HELLA

IR6140

J5115066

JAPANPARTS

JAPKO

KUHNER

L69260

LAUBER

LRA01717

LUCAS

M511I67

MD340419

MD366052

NRG5236

NRGV2

P5013S

POWERMAX

PRESTOLITE

QRA1573

QRA2705

RNL

SIDAT

SIOM

SKGN0320111

STARLINE

WAL00225

WG2174971

WG2196980

WG2280812

WOODAUTO

ZS0002

Nerings, SIA

138,06 €

+Lieferung: --

Inkl. MwSt.

8

Lichtmaschine

Entnommen aus:Mitsubishi Pajero Sport I 1990 2477cm3 99kW Manuell Ähnliche Teilenummer

JA1533

063731533010

10442319

111602

12060748

12644N

12667N

155604080130

188511

200159

210595A

210595R

282980

3112519

3EFFE

401533RI

401533RIV

440984

4560

4851566

4G0112

4G0112R

526146802

5535058

5535210

56718

8EL011711181

9051566

9340

943315331010

A002TN1798

A002TN1798A

A002TN1798AM

A002TN1798AT

A002TN1798ZT

A12MH0113

A12MH0113A2

A12MH0472A2

A177247

A2TN1798

A2TN1798A

A2TN1798AM

A2TN1798AT

A2TN1798ZT

A5025

A5025SR

ABE9003

ABE9003BULK

ABE9003FAG

ABE9003FAGBULK

ABE9003KOYO

ABE9003NACHI

ABE9003NSK

ABE9003NSKBULK

ABE9003NTN

ABE9003NTNBULK

ABE9003SKF

ABE9003SKFBULK

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9242NSK

ABE9242NSKBULK

ABR5010

ABR5177S

ACH9027S

ACJBA1533

AINDE

AL01637

AL116JM

ALMT003

ANDEL

AP5062S

AR5001

ARE5048

ARE5048S

ARS0021

ARS0021BULK

ARS0063

ARS2005

ARS2007

ARS2010

ARS2010BULK

ARS2011

ARS2011BULK

ARS5004

ARS5009

ARS5013

ARS5016

ARS9021

ARS9032

ARS9032BULK

AS5010

ASHIKA

ASPL

AUTOELECTRO

BOSCH

CAL35166AS

CAL35166GS

CASCO

CEVAM

EAA

ELSTOCK

ERA

F032112355

FRIESEN

G103192

H5535058

H5535210

HCPARTS

HELLA

IR6140

J5115066

JAPANPARTS

JAPKO

KUHNER

L69260

LAUBER

LRA01717

LUCAS

M511I67

MD340419

MD366052

NRG5236

NRGV2

P5013S

POWERMAX

PRESTOLITE

QRA1573

QRA2705

RNL

SIDAT

SIOM

SKGN0320111

STARLINE

WAL00225

WG2174971

WG2196980

WG2280812

WOODAUTO

ZS0002

Nerings, SIA

138,06 €

+Lieferung: --

Inkl. MwSt.

8

Lichtmaschine

Entnommen aus:Mitsubishi Pajero 1997 2477cm3 99kW Manuell Ähnliche Teilenummer

JA1533

063731533010

10442319

111602

12060748

12644N

12667N

155604080130

188511

200159

210595A

210595R

282980

3112519

3EFFE

401533RI

401533RIV

440984

4560

4851566

4G0112

4G0112R

526146802

5535058

5535210

56718

8EL011711181

9051566

9340

943315331010

A002TN1798

A002TN1798A

A002TN1798AM

A002TN1798AT

A002TN1798ZT

A12MH0113

A12MH0113A2

A12MH0472A2

A177247

A2TN1798

A2TN1798A

A2TN1798AM

A2TN1798AT

A2TN1798ZT

A5025

A5025SR

ABE9003

ABE9003BULK

ABE9003FAG

ABE9003FAGBULK

ABE9003KOYO

ABE9003NACHI

ABE9003NSK

ABE9003NSKBULK

ABE9003NTN

ABE9003NTNBULK

ABE9003SKF

ABE9003SKFBULK

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9242NSK

ABE9242NSKBULK

ABR5010

ABR5177S

ACH9027S

ACJBA1533

AINDE

AL01637

AL116JM

ALMT003

ANDEL

AP5062S

AR5001

ARE5048

ARE5048S

ARS0021

ARS0021BULK

ARS0063

ARS2005

ARS2007

ARS2010

ARS2010BULK

ARS2011

ARS2011BULK

ARS5004

ARS5009

ARS5013

ARS5016

ARS9021

ARS9032

ARS9032BULK

AS5010

ASHIKA

ASPL

AUTOELECTRO

BOSCH

CAL35166AS

CAL35166GS

CASCO

CEVAM

EAA

ELSTOCK

ERA

F032112355

FRIESEN

G103192

H5535058

H5535210

HCPARTS

HELLA

IR6140

J5115066

JAPANPARTS

JAPKO

KUHNER

L69260

LAUBER

LRA01717

LUCAS

M511I67

MD340419

MD366052

NRG5236

NRGV2

P5013S

POWERMAX

PRESTOLITE

QRA1573

QRA2705

RNL

SIDAT

SIOM

SKGN0320111

STARLINE

WAL00225

WG2174971

WG2196980

WG2280812

WOODAUTO

ZS0002

Nerings, SIA

138,06 €

+Lieferung: --

Inkl. MwSt.

3

Verkleidung Zierleiste

Entnommen aus:Mazda CX-7 2009 Manuell Ähnliche Teilenummer

EH4555210

Maria Lux Autodez SRL

9,00 €

+Lieferung: --

Inkl. MwSt.

5

5 Gang Schaltgetriebe

Entnommen aus:Opel Vectra B 1996 1598cm3 74kW Benzin Manuell Ähnliche Teilenummer

0081226

552510

A18361C394

Prestipecas, Comercio de peças, lda

60,00 €

+Lieferung: --

Inkl. MwSt.

6

Verkleidung Radio / Navigation

Entnommen aus:Fiat Punto Evo 2009 Benzin Manuell Ähnliche Teilenummer

55210

RP AUTO E RICAMBI SRL

38,00 €

+Lieferung: --

Mehrwertsteuer entfällt

6

Verkleidung Radio / Navigation

Entnommen aus:Fiat Grande Punto 2008 Benzin Manuell Ähnliche Teilenummer

55210

RP AUTO E RICAMBI SRL

33,00 €

+Lieferung: --

Mehrwertsteuer entfällt