In the liquidation phase of a company, the legitimate entity to submit the related VAT declaration is the liquidator, representing the company as per Art. 2487 comma 1 c.c. The liquidation doesn’t interrupt the VAT tax period, and no separate declaration is required. Specifics involve including VAT due for allocation to entrepreneurs and shareholders in the final declaration and notifying the cessation of activity within 30 days. The company remains a distinct VAT entity during liquidation, and the liquidator’s declaration suffices to satisfy creditors.
Source: eutekne.info
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