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B.A Regulation that is Unnecessary and that may have Negative Consequences for the Taxpayers: “Difficult Status” included in Article 17 of the TPL

In addition to causes that are named “force majeure” and that are listed in Article…

3.Burden of Proving Force Majeure
III.THE LEGAL CONSEQUENCES OF FORCE MAJEURE THAT OCCUR BEFORE AND AFTER LITIGATION INCLUDING THE FIELD OF CUSTOMS DUTY IN TAX LAW