Supply of ferrous/non-ferrous metal scrap resulting from the disassembly (dismantling) of a liquidated non-current asset: what about VAT?

Clause 189.10 of the Code of Civil Procedure defines that if, as a result of the liquidation of non-current assets, components, components, components or other waste are obtained, which are recorded on material accounts for the purpose of their use in the economic activity of the payer, VAT tax liabilities are not accrued on such operations.

Source: dtkt.ua