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import VAT disposition

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Weitere-Steuern/Einfuhrumsatzsteuer.html
An official order or ruling by tax authorities that determines the amount of import VAT payable on goods imported into a country, or provides the regulatory framework for calculating or assessing that tax.
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