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Paragraph 2 Turnover of an undertaking

Original text. Later amendments are not shown.

(1)

The turnover of an undertaking is the sum of all amounts derived by the undertaking from the supply of products, after the deduction of sales rebates, value added tax and any other taxes directly attributable to turnover.

(2)

Paragraphs 3 and 4 also apply to determine the turnover of an undertaking.