Skip to main content

Lund University Publications

LUND UNIVERSITY LIBRARIES

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

Senyk, Mariya LU (2022) In Highlights and Insights on European Taxation 2022(10).
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
VAT, Adjustment, Immovable property, Optional tax liability, Tax law, EU law, EU-rätt
in
Highlights and Insights on European Taxation
volume
2022
issue
10
publisher
Wolters Kluwer
ISSN
2210-2337
language
English
LU publication?
yes
id
8861e338-bfb6-4225-a626-0fbfa8049570
date added to LUP
2022-11-14 09:14:54
date last changed
2024-09-23 15:50:02
@article{8861e338-bfb6-4225-a626-0fbfa8049570,
  author       = {{Senyk, Mariya}},
  issn         = {{2210-2337}},
  keywords     = {{VAT; Adjustment; Immovable property; Optional tax liability; Tax law; EU law; EU-rätt}},
  language     = {{eng}},
  number       = {{10}},
  publisher    = {{Wolters Kluwer}},
  series       = {{Highlights and Insights on European Taxation}},
  title        = {{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}},
  volume       = {{2022}},
  year         = {{2022}},
}