第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
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On today’s pod: the Italian job. After fears Serie A could be shut out of the Champions League last 16, Atalanta produced a stirring comeback in Bergamo to knock out Dortmund 4-3 on aggregate. The panel debate the decisive moment: was it a high foot or a low head? Laws Lars introduces us to a new referee rhyme, and the panel salutes Samardzic’s top-corner penalty with the last kick of the game.