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Art. 16 Group members
(Art. 13 VAT Act) 1 Unincorporated entities without legal capacity are equivalent to legal entities for the purpose of Article 13 VAT Act. 2 Insurance agents may be members of a group. 3 ...18 18 Repealed by No I of the O of 12 Nov. 2014, with effect from 1 Jan. 2015 (AS 2014 3847). |