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1. The special schemes for small enterprises and farmers in EU VAT on the example of Germany
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. LÄS MER
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