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Title
Zur Anwendung der Kleinunternehmerregelung bei der Differenzbesteuerung unterliegenden Wiederverkäufern.
Abstract
The article examines how to apply the small business regulation at resellers subject to differential taxation. It notes that it leads to the lifting of the preliminary decision and rejection of the lawsuit. It states that the requirements for the application of the small business regulation are regulated by tax laws.