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□ to permit nonestablished taxable persons to use the services of a tax agent under the same conditions as those laid down for established taxable persons;
d at sørge for, at der kun er én betalingspligtig for en given afgiftspligtig transaktion;
the withholding agent should apply withholding tax relief at source on the basis of the pooled withholding tax rate information received.
bør opkræveren af kildeskat anvende kildeskattelettelser på grundlag af de samlede oplysninger om kildeskattesatsen, som han har modtaget.
‘tax measures, which are open to all economic agents operating within the efta state, are in principle general measures.
»skatteforanstaltninger, som gælder alle erhvervsdrivende på en medlemsstats område, udgør i princippet almindelige foranstaltninger.