Possibility to deduct VAT payments also after the de-registration of the company into the Companies Registry
The consultant was de-registered in September 2010, but later paid VAT quotas arising from the receipt of legal services related to a dispute with the Tax Office.
The loss of the condition of entrepreneur status for VAT purposes, does not take place by the mere presentation of the de-registration form, but the effective cessation of the activity must also have occurred.
In this sense, provided that all other requirements for the deduction are met, the consultant is able to present the VAT return including on it the VAT quotas paid as a consequence of the above legal services and, where appropriate, the right to obtain the corresponding VAT refund.
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