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Article 280a

Article 280a

For the purposes of this Chapter, the following definitions apply:

(1)

‘Member State annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year;

(2)

‘Union annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗
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