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    Registration at the Initiative of Tax AuthoritiesArt. 109.88 Where tax authorities establish that a taxable person under this Law complies with the requirements for mandatory registration but has not registered, tax authorities shall register this person at their own initiative with a tax statement. In this case, the date of registration shall be deemed to be the date of delivery of the tax statement.
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| FiFo Ost • Nutzungsbedingungen • Impressum | ||