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European Court of Justice : Eighth Chamber : Judgment of the Court of 25 October 2012 : Joined Cases C-318/11 and C-319/11 : when the fixed establishment does not affect the VAT refund

2012 - Rivista di diritto tributario internazionale

P. 263-280

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Rivista di diritto tributario internazionale : International Tax Law Review : 3, 2012