There cannot be an unused VAT credit surplus to be carried forward to the CNM form. The Revenue Agency intervened on the limits of use of the VAT credit transferred to the national tax consolidation. In particular, the case of a consolidated company that has transferred to the tax consolidation ( fiscal unit) a VAT credit for the year 2020 that has not been used in compensation due to group choice is analysed.
Source: eutekne.info
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