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Art. 62.
- (1)
- No tax shall be charged, where a person registered under this Law disposes with goods or the results of services, for which the tax paid does not entail the right to tax credit.
- (2)
- The provisions of par. 1 shall not apply in cases where the right to tax credit would occur if the requirements of this Law were met but they have not been met for the specific registered person.
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