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Portrait of Mariya Senyk. Photo.

Mariya Senyk

Senior lecturer

Portrait of Mariya Senyk. Photo.

ARVI ir ko. Option to charge VAT on sale of immovable property. Conditions for exercise of the option. An obligation to adjust deductions due to the failure to meet a formal requirement

Author

  • Mariya Senyk

Department/s

  • Department of Law

Publishing year

2022-10

Language

English

Publication/Series

Highlights and Insights on European Taxation

Volume

2022

Issue

10

Document type

Journal article

Publisher

Wolters Kluwer

Topic

  • Law

Keywords

  • VAT
  • Adjustment
  • Immovable property
  • Optional tax liability
  • Tax law
  • EU law
  • EU-rätt

Status

Published

ISBN/ISSN/Other

  • ISSN: 2210-2337