claims shall arise from the tax debtor-creditor relationship as soon as the matter to which the law – German translation

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claims shall arise from the tax debtor-creditor relationship as soon as the matter to which the law attaches liability for payment has occurred

Ansprüche aus dem Steuerschuldverhältnis entstehen, sobald der Tatbestand verwirklicht ist, an den das Gesetz die Leistungspflicht knüpft

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