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BFH: Scope of human involvement in electronically provided services

The plaintiff, based abroad, organized a so-called secondary lottery. It offered bets on the draws of various terrestrial lotteries (so-called first lotteries). The players were given a chance of winning the same amount as in a first lottery. They had won if they had bet on the numbers resulting from the drawing of the relevant first lottery.  ….

Source KMLZ

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