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- 2022
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Mark
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
- Contribution to journal › Article
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Mark
Is an adjustment of input VAT in respect of start-up costs required in an unrealized building project when the optional tax liability ceases? - some comments in the light of Skellefteå Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18
- Contribution to journal › Article