- A company in liquidation can deduct VAT on invoices related to the liquidation process.
- The Italian Revenue Agency clarified that VAT deduction is allowed if expenses are related to liquidation activities.
- The European Court of Justice supports this view, considering liquidation as part of business activity.
- The right to deduct VAT is not generally denied during liquidation if expenses are directly linked to it.
Source: commercialistatelematico.com
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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