In general, the taxable person who carries out taxable transactions is liable to pay VAT. When the taxable person supplying goods or services resides abroad, the so-called reversed charge may be applied, whereby the tax is payable to someone other than the taxable person residing abroad or he may be held jointly or severally liable for payment of the tax.
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FR: syst?me de frais virés [WPG-1251]
DE: Regelung, nach der die Steuer von einer anderen Person geschuldet wird [WPG-1251]
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