In response to question no. 309 of May 27, 2022, the Revenue Agency believes that the legitimate termination of the activity and closure of the VAT number pending the insolvency procedure, can be traced back to those “residual and exceptional” hypotheses for which there are “objective conditions”, not attributable to a “guilty” inaction of the taxpayer, “which do not allow the remedy of a general nature to be carried out (ie the issuance of a note of decreasing variation)”.
Source: IPSOA
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