- The GFD stated that material obtained during liquidation may be treated as partial consideration for the liquidation service, in which case barter VAT rules apply.
- It also said the VAT treatment depends on an objective assessment of whether the liquidated goods are scrap subject to the mandatory reverse charge regime under customs classification rules.
Source: dreport.cz
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.
