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VAT refund starting from the opening of the insolvency procedure

The Sostegni bis decree adjusts the VAT decree to the EU regulations as regards the variation of the taxable amount and of the tax in the event of non-collection of credits claimed from transferees / customers subject to insolvency proceedings. The transferor / provider can thus make the decrease in the taxable amount and the tax right from the opening of the procedure, without having to wait for its conclusion.

Source: ipsoa.it

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