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Title
Umsatzsteuerliche Behandlung der Beförderung von Über-, Sonder- und Zusatzgepäck pauschalreisender Passagiere bei grenzüberschreitenden Beförderungen im Luftverkehr.
Abstract
The article focuses on value-added tax (VAT) treatment of the transport of excess, special and additional baggage for package travelers and passengers as part of the package tour outside of the travel contract also with the airline checked in excess.