The right to deduct VAT in favour of the supplier who has not been paid by the customer, in whole or in part, due to insolvency or individual execution procedures that have remained unsuccessful, is set out in article 26 of Presidential Decree 633/72.
The requirements for the supplier to recover VAT are as follows:
- Ìý
•ÌýÌýÌýÌý In
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:25