Conversion of sales tax from target to actual taxation

Summary

<span>Registration and payment of sales tax only after receipt of payment by the entrepreneur, entitlement to input tax deduction only after payment of the invoice, measures at EU level to ensure compatibility with EU law, support of the Federalism Commission II's proposals for more effective tax administration</span>

Machine translation from German. The official text remains authoritative.

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• 16/9836

  Drucksache · DE · 25 June 2008

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