For a VAT-taxed supply or intra-Community transaction to exist, a VAT entrepreneur acting as such must perform the transaction. This is not the case if the potential taxpayer is no longer an entrepreneur.
Source Taxence
For a VAT-taxed supply or intra-Community transaction to exist, a VAT entrepreneur acting as such must perform the transaction. This is not the case if the potential taxpayer is no longer an entrepreneur.
Source Taxence
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