Abstract
[Autom. eng. transl.] ECJ - 3.3.2005, C-32/03 The recovery of input VAT by a taxable person who does not carry out taxable output transactions due to the cessation of production activity simply involves the refund of taxes previously paid in advance to the tax authorities [...].
| Translated title of the contribution | [Autom. eng. transl.] Tax deductible even in the event of cessation of commercial activity |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1280-1283 |
| Number of pages | 4 |
| Journal | CORRIERE TRIBUTARIO |
| Volume | 1978 |
| Publication status | Published - 2005 |
Keywords
- imposta
- cessazione d'impresa
- detraibilità
- detrazione