Mariya Senyk
Senior lecturer
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
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