Page 11 - PowerPoint Presentation
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Special Rules

            Connected Persons





            • Definition!!



            • Timing of a supply




                       Goods to be                                     Date of removal

                       removed



                       Other goods                                     Date when the

                                                                       goods are made


                                                                       available to the


                                                                       buyer


                       Services                                        When the services


                                                                       are performed


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