Select A.ARSN, Sum(B.ARFB + B.ARMB + B.ARRBEM ) as Preis, Sum(C.ARNBS) as Nebenkosten
From
TM.AUHD0P as A
left Join TM.AUS2BP as B on A.ARSN = B.ARSN
Left JOIN TM.AUS3NP as C on a.ARSN = C.ARSN
where A.ARDTEF BETWEEN " & datvon & " and " & datbis & " and A.ARNL = 88 and (b.ARNL = 88 or b.ARNL is null) and A.ARTARN IN '" & art & "'
And ((NOT(C.ARNBS = 199) or c.arnbs is null))And (B.ARTEIL IN ( 'K',' ' ) or b.ARTEIL is null) And (C.ARTEIL IN ( 'K',' ') or c.ARTEIL is null)

Das Problem ist generell, dass Where-bedingungen auf Left-Join-Felder automatisch einen Inner-Join daraus machen.