- ALFA s.r.l. was placed in liquidation in July 2021 after achieving its corporate purpose through two business branch sales in 2020
- During its active period the company operated under Article 10 of Presidential Decree 633/1972 and could not fully deduct VAT on received invoices per Article 19
- The liquidation process continues due to pending tax disputes and debt recovery procedures, with tax litigation resolved in 2023 through facilitated settlement
- The company received substantial invoices from professionals handling tax litigation and legal debt recovery activities during the liquidation phase
- The company requests clarification on whether it can deduct VAT charged on these professional service invoices related to liquidation activities rather than the ceased economic activity
Source: agenziaentrate.gov.it
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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