Independent.
·
Global.
Practical.
e-Invoicing
Digital
VAT Registration
Tax Compliance and Reporting
Tax Rates
Nexus
Tax Schemes
Crypto
Cross-Border Supply
Customs
VIDA
Tax Returns
VAT
GST
Sales and Service Tax
Consumption Tax
PST
Sales and Use Tax
Excise Duty
Japanese Consumption Tax
Direct Taxes
EXPERTS
Group Indirect Tax & Customs Director
Enza Sonetti is Group Indirect Tax & Customs Director at Bobst Group, with experience in European VAT and VAT process optimization. She holds a joint PhD in Tax Law from the University of Naples and the University of Barcelona, and is the author of numerous papers and essays on indirect taxation. Enza combines a strong academic background with hands-on corporate experience to deliver technical insights and in-depth analysis on key issues related to VAT and customs matters.
✉
Don't miss crucial VAT developments that could impact your business or practice.
☆ Add VATabout on Google
Independent. Global. Practical. Your daily source for VAT, GST, and indirect tax news worldwide.
Coverage
Tax News
Expert Insights
Court Decisions
Country Guides
E-Invoicing
Regions
Europe
Americas
Asia-Pacific
Africa
Tools
VAT Number Check
VAT Calculator
GST Calculator
Sales Tax Calculator
Newsletter
Podcast
About
Authors
Events
Write for us
© 2026 VATabout. All rights reserved.
Privacy ·
Terms ·
Cookies
%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)
%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)