http://blogs.pwc.de/german-tax-and-legal-news/2015/03/06/vat-free-oil-for-high-seas-shipping-even-if-billed-to-intermediary/
http://blogs.pwc.de/german-tax-and-legal-news/2015/03/06/vat-free-oil-for-high-seas-shipping-even-if-billed-to-intermediary/
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