Handbuch China

FiFo Ost

Definition

Art. 24.

Taxable event, within the meaning of this Law, is the supply of goods or services under Arts. 7 - 10, by taxable persons under this Law where the place of supply is within the territory of this country; exports under Art. 14 by a taxable person under this Law, as well as the importation of goods under Art. 11.


 
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