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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 180

Article 180

Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.

查看整部法規全文 → · 開啟所屬章節：CHAPTER 4 — Rules governing exercise of the right of deduction →

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