1. Make sure that there are no duplicates!!!
   

   select distinct tc.COMPANY_ID, tc.NAME from 
          TAB_TACC_RECHNUNGEN tr,  
          tab_tacc_company tc 
   where tr.COMPANY_ID = tc.COMPANY_ID and 
          UPPER(tc.NAME) like UPPER('%scc%') 
   group by tc.COMPANY_ID, tc.NAME 
   order by tc.NAME
   
   

   tab_tacc_technungen is needed because we need only companies with invoices - but why join and not exist?
   Why distinct and group by?
   tc.company_id is PK of tab_tacc_company - so after elimination of 'join', distinct is not needed any more.