This means that all the income and deductions of the couple are added together, to obtain the taxable income (as mentioned above, one at the federal level and one at the cantonal level).
第五十一条 货物未能在明确约定的期限内，在约定的卸货港交付的，构成迟延交付；国内海上货物运输中，货物未能在合理期限内交付的，也构成迟延交付。
，这一点在搜狗输入法2026中也有详细论述
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