第十条 增值税法第十三条所称应税交易，应当同时符合下列条件：
Peter Mandelson is facing an inquiry by the EU’s anti-fraud agency after the European Commission requested the body look into his activities during his time as trade commissioner in Brussels.
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第二十三条 违反治安管理行为人有下列情形之一，依照本法应当给予行政拘留处罚的，不执行行政拘留处罚：
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Photograph: Julian Chokkattu
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