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Obligation to calculate VAT upon cessation of taxable economic activity and correction period for fixed assets

The use of VAT exemptions according to point 7 or 8 of Article 44 of the ZDDV-1 for the retention of real estate for which the right to deduct VAT has been granted upon cessation of economic activity in connection with the judgment of the Court of Justice of the EU in case C-229/15.

Source: racunovodja.com

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