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.
VATabout · June 12, 2026 · 7 minutes
Latest Tax Updates
View all →
June 12, 2026
ECJ Rules on VAT Deduction for Healthcare Equipment
June 12, 2026
Uzbekistan VAT Reform for Small Businesses
June 12, 2026
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
B2C Digital Services VAT in Uzbekistan: Key Compliance Rule
June 12, 2026
California Sales Tax Expansion for Prewritten Software
Sponsored
Partner content
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 12, 2026· 11 minutes
Uzbekistan VAT Reform for Small Businesses
Uzbekistan’s VAT reform raises thresholds, simplifies VAT rules, and introduces refunds for small businesses from 2026 onward.
June 12, 2026· 3 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
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 12, 2026
02
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
03
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
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
Practical jurisdiction overviews
Country tax guides
All guides →
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
Learn the key VAT rules for foreign digital service providers in South Korea, including registration, filing, compliance, and tax obligations.
May 15, 2026
Nepal
Learn how Nepal taxes foreign digital service providers, including VAT rules, registration thresholds, compliance duties, and common mistakes.
May 8, 2026
Court Decision Reviews
What just got decided
All cases →
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.
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
EU VAT Liability After Liquidation: Vaniz EOOD Case
CJEU Vaniz EOOD confirms EU VAT liability can survive liquidation under Article 205, allowing third-party joint liability with conditions.
VATabout · ECJ cases, explained
Deep Dive Podcast
All episodes→
VATabout · Podcast
EP · Deep Dive
CJEU Case C-680/23 Unpacked: The Legal and Practical Impact of Excess VAT Carry-Forward
C-680/23
11:39 · March 12, 2025
By indirect-tax type
Latest tax updates
All guides →
World
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
Africa
Africa's Digital Tax Framework Explained: VAT, DST, SEP, and Withholding Tax
June 12, 2026
Czech Republic
ECJ Rules on VAT Deduction for Healthcare Equipment
June 3, 2026
Tanzania
Tanzania Court of Appeal: Demurrage Not Subject to VAT
June 3, 2026
World
The Future of Tax Teams: Closing the Skills Gap
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
United States
South Dakota Sales Tax Rate Increase 2027
May 21, 2026
World
The Future of Tax Teams: Closing the Skills Gap
June 12, 2026
India
GST on Corporate Guarantees: High Court Ruling Explained
June 1, 2026
New Zealand
New Zealand GST Rules for Pre-Registration Goods
May 29, 2026
Singapore
Singapore GST Rules for Construction Services Explained
May 20, 2026
Africa
Africa's Digital Tax Framework Explained: VAT, DST, SEP, and Withholding Tax
June 12, 2026
Nepal
VAT on Digital Services in Nepal: A Guide for Foreign Providers
May 8, 2026
Africa
Why SEP Is Winning the “Tax War” in Africa Over the OECD’s Pillar One
February 2, 2026
Europe
US Tariffs on EU Goods Explained: The 2025 EU-US Trade Deal
January 16, 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)