All-Phase Value-Added Tax Principle
Quelle: https://de.wikipedia.org/wiki/Mehrwertsteuer#Allphasenprinzip
The All-Phase Value-Added Tax Principle means that VAT is charged at every stage of production and distribution, but VAT paid on inputs (input tax) is deductible against output VAT at each stage. This results in VAT being applied across the entire production and distribution chain, with the end consumer ultimately bearing the tax burden.
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