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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
2022-11-25 16:07:52
@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}},
}