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Terms
for subject
Taxes
containing
local matter
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German
local court has subject-matter jurisdiction
Amtsgericht ist sachlich zuständig
local jurisdiction shall lie with the main customs office in whose district the matter to which the respective law attaches the duty occurs
örtlich zuständig ist das Hauptzollamt, in dessen Bezirk der Tatbestand verwirklicht wird, an den das Gesetz die Steuer knüpft
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