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Title
Mehrwertsteuer-Ausschuss: Bedeutung der Mehrwertsteuer- Identifikationsnummer.
Abstract
The article reports that the VAT Committee unanimously acknowledges that the VAT Directive regarding a VAT identification number is not a requirement for the status of a taxpayer. It notes that the absence of such a number is not automatically means that a person does not have the status of a Taxpayer. It adds that the VAT Committee unanimously confirms the VAT identification number of a beneficiary.