Independent.
·
Global.
·
Practical.
%22%20fill%3D%22%23021A43%22%3E%3Cpath%20d%3D%22M267.109551%2C33.9224%20L301.032051%2C0%20L334.954551%2C33.9224%20L329.125351%2C39.7516%20L301.032051%2C11.6583%20L272.938751%2C39.7516%20L267.109551%2C33.9224%20Z%20M322.483751%2C64.3549%20L338.106051%2C79.9772%20L332.276951%2C85.8064%20L316.654651%2C70.1841%20L301.032051%2C85.8064%20L267.109551%2C51.8839%20L272.938751%2C46.055%20L301.032051%2C74.1483%20L329.125351%2C46.055%20L334.954551%2C51.8839%20L322.483751%2C64.3549%20Z%22%20id%3D%22Fill-3%22%3E%3C%2Fpath%3E%3Cg%20id%3D%22v%22%20transform%3D%22translate(0%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpolygon%20id%3D%22Path%22%20points%3D%2223.1661333%200%2029.9750083%200%2018.1392686%2027.7674434%2011.8357397%2027.7674434%200%200%206.99505518%200%2015.0539971%2020.2404448%22%3E%3C%2Fpolygon%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(30.6833%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(65.3066%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(86.731%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22b%22%20transform%3D%22translate(123.2691%2C%2021.9462)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M15.9051064%2C10.7984502%20C18.4584346%2C10.7984502%2020.7812539%2C11.4323494%2022.8735645%2C12.7001477%20C24.965875%2C13.967946%2026.6060337%2C15.7144934%2027.7940405%2C17.9397898%20C28.9820474%2C20.1650862%2029.5760508%2C22.6341899%2029.5760508%2C25.3471011%20C29.5760508%2C28.0600122%2028.9820474%2C30.529116%2027.7940405%2C32.7544124%20C26.6060337%2C34.9797087%2024.965875%2C36.7262561%2022.8735645%2C37.9940544%20C20.7812539%2C39.2618528%2018.4584346%2C39.895752%2015.9051064%2C39.895752%20C13.8837217%2C39.895752%2012.0396514%2C39.4879287%2010.3728955%2C38.6722822%20C8.70613965%2C37.8566357%207.28762402%2C36.6952261%206.11734863%2C35.1880532%20L6.11734863%2C39.2308228%20L-5.68434189e-14%2C39.2308228%20L-5.68434189e-14%2C0%20L6.11734863%2C0%20L6.11734863%2C15.4795518%20C7.26989258%2C13.9901104%208.68397534%2C12.8375664%2010.3595969%2C12.0219199%20C12.0352185%2C11.2062734%2013.8837217%2C10.7984502%2015.9051064%2C10.7984502%20Z%20M8.56428809%2C31.517644%20C10.2133125%2C33.1666685%2012.2612944%2C33.9911807%2014.7082339%2C33.9911807%20C17.1551733%2C33.9911807%2019.1942896%2C33.1622356%2020.8255825%2C31.5043455%20C22.4568755%2C29.8464553%2023.272522%2C27.7940405%2023.272522%2C25.3471011%20C23.272522%2C22.9001616%2022.4568755%2C20.843314%2020.8255825%2C19.1765581%20C19.1942896%2C17.5098022%2017.1551733%2C16.6764243%2014.7082339%2C16.6764243%20C12.2612944%2C16.6764243%2010.2177454%2C17.5098022%208.57758667%2C19.1765581%20C6.93742798%2C20.843314%206.11734863%2C22.9001616%206.11734863%2C25.3471011%20C6.11734863%2C27.7940405%206.93299512%2C29.8508882%208.56428809%2C31.517644%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22o%22%20transform%3D%22translate(156.5624%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M14.8678169%2C29.0973018%20C10.6300015%2C29.0973018%207.09257812%2C27.7053833%204.25554687%2C24.9215464%20C1.41851562%2C22.1377095%200%2C18.6800776%200%2C14.5486509%20C0%2C10.4172241%201.41851562%2C6.95959229%204.25554687%2C4.17575537%20C7.09257812%2C1.39191846%2010.6300015%2C0%2014.8678169%2C0%20C17.6339224%2C0%2020.1562205%2C0.63389917%2022.4347112%2C1.90169751%20C24.7132019%2C3.16949585%2026.499645%2C4.91604321%2027.7940405%2C7.1413396%20C29.088436%2C9.36663599%2029.7356338%2C11.8357397%2029.7356338%2C14.5486509%20C29.7356338%2C17.261562%2029.088436%2C19.7306658%2027.7940405%2C21.9559622%20C26.499645%2C24.1812585%2024.7132019%2C25.9278059%2022.4347112%2C27.1956042%20C20.1562205%2C28.4634026%2017.6339224%2C29.0973018%2014.8678169%2C29.0973018%20Z%20M8.72387109%2C20.7191938%20C10.3728955%2C22.3682183%2012.4208774%2C23.1927305%2014.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.4208774%2C5.87797412%2010.3728955%2C6.71135205%208.72387109%2C8.37810791%20C7.07484668%2C10.0448638%206.25033447%2C12.1017114%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07484668%2C19.052438%208.72387109%2C20.7191938%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22u%22%20transform%3D%22translate(191.1474%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M12.8464321%2C28.4323726%20C8.98097705%2C28.4323726%205.87354126%2C27.3596201%203.52412476%2C25.2141152%20C1.17470825%2C23.0686104%200%2C20.2315791%200%2C16.7030215%20L0%2C0%20L6.09075146%2C0%20L6.09075146%2C15.9051064%20C6.09075146%2C17.8910283%206.71135205%2C19.4912913%207.95255322%2C20.7058953%20C9.19375439%2C21.9204993%2010.8250474%2C22.5278013%2012.8464321%2C22.5278013%20C14.8678169%2C22.5278013%2016.4902441%2C21.9249321%2017.7137139%2C20.7191938%20C18.9371836%2C19.5134556%2019.5489185%2C17.9087598%2019.5489185%2C15.9051064%20L19.5489185%2C0%20L25.6396699%2C0%20L25.6396699%2C16.7030215%20C25.6396699%2C20.2315791%2024.4693945%2C23.0686104%2022.1288437%2C25.2141152%20C19.788293%2C27.3596201%2016.6941558%2C28.4323726%2012.8464321%2C28.4323726%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(221.2498%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fsvg%3E)
The Future of Tax Teams: Closing the Skills Gap
Discover how tax teams can close the skills gap through AI, data literacy, and digital transformation in modern tax functions.
À propos de la TVA · June 12, 2026 · 7 minutes
Latest Tax Updates
View all →
June 16, 2026
C-465/25 EU VAT Case: Deduction & Procedural Rights Review
June 16, 2026
EU Introduces €3 Customs Duty on Low-Value Imports
June 15, 2026
Botswana VAT Rules for Foreign Digital Providers
June 12, 2026
Uzbekistan VAT Reform for Small Businesses
June 12, 2026
The Future of Tax Teams: Closing the Skills Gap
overviews
Partner content
Serkan Yilmaz
Vue d'ensemble
C-465/25 EU VAT Case: Deduction & Procedural Rights Review
EU VAT case C-465/25 (Matin Maier SRL) examines input VAT deduction limits, supplier inactive status, and taxpayers' procedural rights before CJEU.
June 16, 2026· 6 minutes
Serkan Yilmaz
Overviews
Cavert Case: VAT Groups and EU VAT Exemptions
The Cavert case could reshape how VAT groups apply EU VAT exemptions, impacting healthcare, finance, and compliance structures.
June 12, 2026· 8 minutes
Newsletter
Stay ahead
✉
Stay Ahead of VAT Changes
Don't miss crucial VAT developments that could impact your business or practice.
What practitioners are reading
Trending articles
01
Overviews
Cavert Case: VAT Groups and EU VAT Exemptions
The Cavert case could reshape how VAT groups apply EU VAT exemptions, impacting healthcare, finance, and compliance structures.
June 12, 2026
02
Overviews
ECJ Rules on VAT Deduction for Healthcare Equipment
ECJ rules on VAT deduction for healthcare equipment in hospitals with mixed taxable and exempt activities, clarifying EU input VAT deduction rules.
June 3, 2026
03
Overviews
ECJ Defines “Own Use” for Cross-Border Tobacco Transfers
The ECJ clarifies the meaning of “own use” in cross-border tobacco transfers and its impact on EU excise duty obligations
May 27, 2026
Editorial deep-dives
Featured insights
Africa
Africa's Digital Tax Framework Explained: VAT, DST, SEP, and Withholding Tax
Rodgers Kemboi · June 12, 2026 · 9 minutes
malawi
Malawi VAT Rules for Non-Resident Digital Services
Rodgers Kemboi · June 1, 2026 · 9 minutes
kenya
Kenya Automates VAT Returns Through iCMS Integration
Rodgers Kemboi · May 25, 2026 · 7 minutes
From our analysts
Latest expert insights
01
Overviews
Africa's Digital Tax Framework Explained: VAT, DST, SEP, and Withholding Tax
Rodgers Kemboi · June 12, 2026
9 minutes
02
Overviews
Malawi VAT Rules for Non-Resident Digital Services
Rodgers Kemboi · June 1, 2026
9 minutes
03
Overviews
Kenya Automates VAT Returns Through iCMS Integration
Rodgers Kemboi · May 25, 2026
7 minutes
Voices from the industry
Guest posts
Become a contributor →
GUEST · Roumanie
C-465/25 EU VAT Case: Deduction & Procedural Rights Review
Serkan Yilmaz
VAT Advisor
6 minutes
GUEST · Pays-Bas
Cavert Case: VAT Groups and EU VAT Exemptions
Serkan Yilmaz
VAT Advisor
8 minutes
GUEST · Lituanie
Lithuania's Supreme Court on VAT Fine Exemption & Interest Case
Dr Martynas Endrijaitis
Avocat spécialisé en finance et fiscalité
10 minutes
Practical jurisdiction overviews
Country tax guides
All guides →
Uzbekistan
Learn the key VAT compliance rules for foreign digital service providers supplying B2C e-services in Uzbekistan, including registration, filing, and common risks.
June 12, 2026
Sri Lanka
Sri Lanka VAT on digital services starts July 1, 2026. Learn scope, registration rules, compliance steps, and penalties for foreign providers
May 29, 2026
Kazakhstan
Learn Kazakhstan VAT rules for foreign digital companies, including registration, taxable services, VAT rates, and compliance risks.
May 22, 2026
South Korea
Découvrez les principales règles en matière de TVA applicables aux prestataires de services numériques étrangers en Corée du Sud, notamment en ce qui concerne l'enregistrement, la déclaration, la conformité et les obligations fiscales.
May 15, 2026
Court Decision Reviews
What just got decided
All cases →
CJEU
C-465/25
C-465/25 EU VAT Case: Deduction & Procedural Rights Review
EU VAT case C-465/25 (Matin Maier SRL) examines input VAT deduction limits, supplier inactive status, and taxpayers' procedural rights before CJEU.
ECJ
T-444/25
Cavert Case: VAT Groups and EU VAT Exemptions
The Cavert case could reshape how VAT groups apply EU VAT exemptions, impacting healthcare, finance, and compliance structures.
ECJ
C‑513/24
ECJ Rules on VAT Deduction for Healthcare Equipment
ECJ rules on VAT deduction for healthcare equipment in hospitals with mixed taxable and exempt activities, clarifying EU input VAT deduction rules.
VATabout · ECJ cases, explained
Deep Dive Podcast
All episodes→
VATabout · Podcast
EP · Deep Dive
Inside ECJ 513/24: VAT Deduction Rules for Hospitals
C‑513/24
22:30 · June 3, 2026
By indirect-tax type
Latest tax updates
All guides →
Roumanie
C-465/25 EU VAT Case: Deduction & Procedural Rights Review
June 16, 2026
Afrique
Botswana VAT Rules for Foreign Digital Providers
June 15, 2026
Ouzbékistan
Uzbekistan VAT Reform for Small Businesses
June 12, 2026
Le monde
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
World
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
United States
California Sales Tax Expansion for Prewritten Software
June 12, 2026
United States
Maryland Digital Services Tax Exemption Explained (2026)
May 29, 2026
United States
Uber Georgia Sales Tax Dispute Returns to Appeals Court
May 22, 2026
Le monde
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
Inde
GST on Corporate Guarantees: High Court Ruling Explained
June 1, 2026
Nouvelle-Zélande
New Zealand GST Rules for Pre-Registration Goods
May 29, 2026
Singapour
Singapore GST Rules for Construction Services Explained
May 20, 2026
Afrique
Africa's Digital Tax Framework Explained: VAT, DST, SEP, and Withholding Tax
June 12, 2026
Népal
La TVA sur les services numériques au Népal : guide à l'intention des prestataires étrangers
May 8, 2026
Afrique
Pourquoi SEP remporte la « guerre fiscale » en Afrique face au premier pilier de l'OCDE
February 2, 2026
L'Europe
Explication des droits de douane américains sur les produits européens : l'accord commercial UE-États-Unis de 2025
January 16, 2026
L'Europe
EU Introduces €3 Customs Duty on Low-Value Imports
June 16, 2026
États-Unis
La surtaxe sur les importations imposée par Trump bloquée par un tribunal commercial américain
May 14, 2026
L'Europe
L'OLAF met au jour une fraude douanière et à la TVA de 200 millions d'euros au sein de l'UE
May 8, 2026
L'Europe
Réforme de l'union douanière de l'UE : moderniser le commerce à l'ère numérique
April 9, 2026
%22%20fill%3D%22%23FFFFFF%22%3E%3Cpath%20d%3D%22M267.109551%2C33.9224%20L301.032051%2C0%20L334.954551%2C33.9224%20L329.125351%2C39.7516%20L301.032051%2C11.6583%20L272.938751%2C39.7516%20L267.109551%2C33.9224%20Z%20M322.483751%2C64.3549%20L338.106051%2C79.9772%20L332.276951%2C85.8064%20L316.654651%2C70.1841%20L301.032051%2C85.8064%20L267.109551%2C51.8839%20L272.938751%2C46.055%20L301.032051%2C74.1483%20L329.125351%2C46.055%20L334.954551%2C51.8839%20L322.483751%2C64.3549%20Z%22%20id%3D%22Fill-3%22%3E%3C%2Fpath%3E%3Cg%20id%3D%22v%22%20transform%3D%22translate(0%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpolygon%20id%3D%22Path%22%20points%3D%2223.1661333%200%2029.9750083%200%2018.1392686%2027.7674434%2011.8357397%2027.7674434%200%200%206.99505518%200%2015.0539971%2020.2404448%22%3E%3C%2Fpolygon%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(30.6833%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(65.3066%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(86.731%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22b%22%20transform%3D%22translate(123.2691%2C%2021.9462)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M15.9051064%2C10.7984502%20C18.4584346%2C10.7984502%2020.7812539%2C11.4323494%2022.8735645%2C12.7001477%20C24.965875%2C13.967946%2026.6060337%2C15.7144934%2027.7940405%2C17.9397898%20C28.9820474%2C20.1650862%2029.5760508%2C22.6341899%2029.5760508%2C25.3471011%20C29.5760508%2C28.0600122%2028.9820474%2C30.529116%2027.7940405%2C32.7544124%20C26.6060337%2C34.9797087%2024.965875%2C36.7262561%2022.8735645%2C37.9940544%20C20.7812539%2C39.2618528%2018.4584346%2C39.895752%2015.9051064%2C39.895752%20C13.8837217%2C39.895752%2012.0396514%2C39.4879287%2010.3728955%2C38.6722822%20C8.70613965%2C37.8566357%207.28762402%2C36.6952261%206.11734863%2C35.1880532%20L6.11734863%2C39.2308228%20L-5.68434189e-14%2C39.2308228%20L-5.68434189e-14%2C0%20L6.11734863%2C0%20L6.11734863%2C15.4795518%20C7.26989258%2C13.9901104%208.68397534%2C12.8375664%2010.3595969%2C12.0219199%20C12.0352185%2C11.2062734%2013.8837217%2C10.7984502%2015.9051064%2C10.7984502%20Z%20M8.56428809%2C31.517644%20C10.2133125%2C33.1666685%2012.2612944%2C33.9911807%2014.7082339%2C33.9911807%20C17.1551733%2C33.9911807%2019.1942896%2C33.1622356%2020.8255825%2C31.5043455%20C22.4568755%2C29.8464553%2023.272522%2C27.7940405%2023.272522%2C25.3471011%20C23.272522%2C22.9001616%2022.4568755%2C20.843314%2020.8255825%2C19.1765581%20C19.1942896%2C17.5098022%2017.1551733%2C16.6764243%2014.7082339%2C16.6764243%20C12.2612944%2C16.6764243%2010.2177454%2C17.5098022%208.57758667%2C19.1765581%20C6.93742798%2C20.843314%206.11734863%2C22.9001616%206.11734863%2C25.3471011%20C6.11734863%2C27.7940405%206.93299512%2C29.8508882%208.56428809%2C31.517644%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22o%22%20transform%3D%22translate(156.5624%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M14.8678169%2C29.0973018%20C10.6300015%2C29.0973018%207.09257812%2C27.7053833%204.25554687%2C24.9215464%20C1.41851562%2C22.1377095%200%2C18.6800776%200%2C14.5486509%20C0%2C10.4172241%201.41851562%2C6.95959229%204.25554687%2C4.17575537%20C7.09257812%2C1.39191846%2010.6300015%2C0%2014.8678169%2C0%20C17.6339224%2C0%2020.1562205%2C0.63389917%2022.4347112%2C1.90169751%20C24.7132019%2C3.16949585%2026.499645%2C4.91604321%2027.7940405%2C7.1413396%20C29.088436%2C9.36663599%2029.7356338%2C11.8357397%2029.7356338%2C14.5486509%20C29.7356338%2C17.261562%2029.088436%2C19.7306658%2027.7940405%2C21.9559622%20C26.499645%2C24.1812585%2024.7132019%2C25.9278059%2022.4347112%2C27.1956042%20C20.1562205%2C28.4634026%2017.6339224%2C29.0973018%2014.8678169%2C29.0973018%20Z%20M8.72387109%2C20.7191938%20C10.3728955%2C22.3682183%2012.4208774%2C23.1927305%2014.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.4208774%2C5.87797412%2010.3728955%2C6.71135205%208.72387109%2C8.37810791%20C7.07484668%2C10.0448638%206.25033447%2C12.1017114%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07484668%2C19.052438%208.72387109%2C20.7191938%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22u%22%20transform%3D%22translate(191.1474%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M12.8464321%2C28.4323726%20C8.98097705%2C28.4323726%205.87354126%2C27.3596201%203.52412476%2C25.2141152%20C1.17470825%2C23.0686104%200%2C20.2315791%200%2C16.7030215%20L0%2C0%20L6.09075146%2C0%20L6.09075146%2C15.9051064%20C6.09075146%2C17.8910283%206.71135205%2C19.4912913%207.95255322%2C20.7058953%20C9.19375439%2C21.9204993%2010.8250474%2C22.5278013%2012.8464321%2C22.5278013%20C14.8678169%2C22.5278013%2016.4902441%2C21.9249321%2017.7137139%2C20.7191938%20C18.9371836%2C19.5134556%2019.5489185%2C17.9087598%2019.5489185%2C15.9051064%20L19.5489185%2C0%20L25.6396699%2C0%20L25.6396699%2C16.7030215%20C25.6396699%2C20.2315791%2024.4693945%2C23.0686104%2022.1288437%2C25.2141152%20C19.788293%2C27.3596201%2016.6941558%2C28.4323726%2012.8464321%2C28.4323726%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(221.2498%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fsvg%3E)