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input tax refund claim

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Umsatzsteuer/Vorsteuer-Verguetung.html
A formal claim to the tax authorities for the reimbursement or refund of input VAT (the value-added tax paid on purchases that is deductible against the output VAT due on sales).
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