- VAT deduction right is transferred in a business transfer
- Transferee inherits transferor’s right to deduct VAT paid on assets and services
- Applies regardless of legal form of transaction
- Ensures continuity of economic activity
- Allows transferee to continue deducting VAT paid on expenses
- Maintains tax neutrality of the transaction.
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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