German VAT legislation largely follows the Principal VAT Directive and grants exemption to most of the same categories of goods and services (a full list is provided in Appendix 19B).
Although German VAT law largely follows the Principal VAT Directive it is much more detailed in content and is interpreted in very specific ways by the German tax authorities. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding interpretation
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