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Glossary

Tax liability

Balance between VAT payable and input tax which is refunded by the tax office. Depending on whether the VAT payable or the deductible input tax is higher, this results in either a debit or a credit.

Tax liability

Balance between VAT payable and input tax which is refunded by the tax office. Depending on whether the VAT payable or the deductible input tax is higher, this results in either a debit or a credit.

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