OBS_VALUE: <ul><li><a href=http://www.gesetze-im-internet.de/ustg_1980/ target=_blank>VAT Act(Umsatzsteuergesetz UStG par. 4(11b), 21 February 2005 (BGBl. I p. 386), last updated 12 December 2021 (BGBl. I p. 5250))</a></li></ul>