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Circular 2022/C/39 on the applicable VAT rate on the supply of bicycles

This comment concerns the Royal Decree of 06.04.2022 amending Royal Decree No. 20 of 20.07.1970 setting the rates of value added tax and classifying goods and services at those rates with regard to bicycles and electric bicycles (BS 06.04.2022).

Source fisconetplus

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