- Business groups wishing to use the consolidated VAT settlement regime under art. 73, paragraph 3 of DPR 633/72 must exercise the option.
- The option must be exercised by the controlling entity or company in the tax declaration.
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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