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subject to such conditions as they shall lay down to ensure the straigthforward application of the exemption, member states may exempt from excise duty beer produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved.
bla ħsara għall-kondizzjonijiet li għandhom jistipulaw sabiex jassiguraw l-applikazzjoni mhux ikkomplikata ta' l-eżenzjonijiet, l-istati membri jistgħu jeżentaw mit-taxxa tas-sisa l-birra magħmula minn individwu privat u kkonsmata mill-produttur, mill-membri tal-familja tiegħu jew mill-mistednin tiegħu, sakemm ma jkun involut l-ebda bejgħ.
Last Update: 2014-11-21
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