Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Exemption – Whether car is a new one or an old car - TAC certificate gives the name and address of the manufacturer correctly, therefore, the TAC produced by the appellant is correct and cannot be disputed and denied - AT
Exemption – Whether car is a new one or an old car - TAC certificate gives the name and address of the manufacturer correctly, therefore, the TAC produced by the appellant is correct and cannot be disputed and denied - AT
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