Partial exemption
Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/partial-exemption_en
Partial exemption refers to a legal or administrative status where only part of a good, a process, or a cost item is exempt from certain charges, duties, or restrictions. The remaining portion remains subject to normal rules or fees. Such partial exemptions are commonly applied to taxes, duties, or regulatory requirements when only a portion of a transaction or activity benefits from relief.
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