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A company markets fruit and vegetable products purchased in Senegal for sale to a client in Spain, with direct transport from Senegal. The DGT analyses VAT liability based on whether the goods enter through Spanish or French customs.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones consultadas y si tiene alguna incidencia el hecho de que en la documentación aduanera aparezca como importador la consultante o bien el cliente final.
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