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Commentary

Reduced-rated supplies (Germany)

19 Germany

Germany applies a reduced rate of VAT of 7% to a specific list of goods and services (see Appendix 19C).

The reduced VAT rate of 7% is also applicable to the following supplies if certain conditions are met:

  1. Ìý

    •ÌýÌýÌýÌý The leasing of the goods specified in the list in Appendix 19C.

  2. Ìý

    •ÌýÌýÌýÌý The rearing

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