- General liquidation of assets allows for VAT variation
- Procedure for issuing credit notes is equated to administrative compulsory liquidation
- If a foundation subject to general liquidation of assets fails to pay, the supplier can issue a VAT reduction note
- Changes to article 26 of DPR 633/72 were made due to DL 73/2021, allowing for immediate action in case of non-payment in insolvency procedures
- Agenzia delle Entrate addressed the issue in response to inquiry no. 88
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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