/usr/ is in libbusiness-tax-vat-validation-perl 1.02-1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/perl5/Business/Tax/
/usr/share/perl5/Business/Tax/VAT/
/usr/share/
/usr/share/doc/
/usr/share/doc/libbusiness-tax-vat-validation-perl/
/usr/share/doc/libbusiness-tax-vat-validation-perl/changelog.Debian.gz
/usr/share/doc/libbusiness-tax-vat-validation-perl/copyright
/usr/share/doc/libbusiness-tax-vat-validation-perl/examples/
/usr/share/doc/libbusiness-tax-vat-validation-perl/examples/vat_cli.pl
/usr/share/doc/libbusiness-tax-vat-validation-perl/examples/vat.cgi
/usr/share/lintian/
/usr/share/lintian/overrides/
/usr/share/lintian/overrides/libbusiness-tax-vat-validation-perl
/usr/share/man/
/usr/share/man/man3/
/usr/share/man/man3/Business::Tax::VAT::Validation.3pm.gz
/usr/share/perl5/
/usr/share/perl5/Business/
/usr/share/perl5/Business/Tax/VAT/Validation.pm