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Entrepreneurship of a Ltd and residency

The finance minister of the state of Schleswig-Holstein has given two short information on sales tax on individual questions relevant to practice. Specifically, it is about the VAT entrepreneurial status of the British limited company with the place of management in Germany and the application of the delivery fiction of § 3 Para. 3a S. 1 UStG for B2C sales via electronic interfaces.

Source: awb-international.de

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