Der Unternehmer hat regelmäßig abzurechnen. Verliert der Handelsvertreter seine …
It frequently happens, particularly in the automotive sector, that the sale of products, such as motor vehicles, is accompanied by the sale of after-sale maintenance packages.
The treatment for indirect tax purposes of such after-sale maintenance packages should be carefully analyzed according to the tax laws of the State of residence of the manufacturing company and the tax laws of the State in which the product is sold.
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