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Chris Platteeuw, Pedro Pestana, 'Section 4. VAT and European Sales Listing (ESL)/Intrastat (DEB) Reporting Obligations' (2013), pp. 11–20, in Deloitte Global Tax Center (Europe) (Ed.), France, Quick Reference Guide to European VAT (Kluwer Law International BV., The Netherlands)
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ISBN: 9789041138965
ID: QREV20100055