recalificaron
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recalificar

Por lo tanto, la Comisión considera que, en su documento de regularización, las autoridades fiscales belgas recalificaron adecuadamente las transacciones como entregas de bienes a empresas suizas.
The Commission therefore considers that the Belgian tax authorities had been quite right to reclassify the disputed transactions in their adjustment notice as deliveries of goods to the Swiss companies.
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