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Nigl. Civil-law partnership engaged in wine production. Status of taxable persons for VAT purposes. Refusal to apply the common flat-rate scheme for farmers. Court of Justice

http://taxlive.nl/-/nigl-civil-law-partnership-engaged-in-wine-production-status-of-taxable-persons-for-vat-purposes-refusal-to-apply-the-common-flat-rate-scheme-for-farm

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