This reference in terms of Art. 44(k) of the VAT Act was in connection with a demand note in the form of a periodical ledger statement for an amount of EUR 244,530 served on the company by the Commissioner for tax periods from September 2004 to October 2010. Given that the amounts contested were intrinsically linked to assessments raised by the Commissioner that were concurrently under appeal the Tribunal decided that the amount contained in the ledger statement should not constitute an executive title, pending the definitive decision arising as a result of the VAT appeal.
Source: zampadebattista.com
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