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Circular 2022/C/31 on the temporary tolerance in the context of Covid-19 for the semi-flat-rate method to determine the professional use of motor vehicles in terms of VAT

Title : Circular 2022/C/31 on the temporary tolerance in the context of Covid-19 for the semi-flat-rate method to determine the professional use of motor vehicles in terms of VAT

Summary : This circular deals with the temporary tolerance provided for in the context of Covid-19 in connection with the semi-flat-rate method (calculation method 2) that is used to determine the professional use of VAT for certain motor vehicles.

Source fisconetplus

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