In short, the document discusses the application of VAT and the potential need for adjustments when assets are removed from a business and converted into a simple partnership. It mentions specific VAT regulations and exemptions. If the removal involves real estate, it can either be exempt from VAT or subject to VAT based on certain conditions. The document highlights that the relevance of VAT adjustments depends on the circumstances and the complete or partial deduction of VAT during the acquisition of assets. It concludes that if the transformation occurs before September 30, there is no obligation to make adjustments for the company in question.
Source: eutekne.info
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